GOVERNMENT OF TELANGANA

ABSTRACT

Centrally Sponsored Schemes – Just-in-Time release of Centrally Sponsored Schemes (CSS)

funds using tripartite integration between Public Financial Management System (GOI-
PFMS), Integrated Financial Management and Information System (IFMIS) and e-Kuber
platform of Reserve Bank of India – Instructions – Accorded – Orders – Issued.
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Finance (TFR) DEPARTMENT

G.O.Ms.No.77 Dated: 22nd, May, 2024

Read the following:-

1. O.M.F.No.1(13)/PFMS/2020, PFMS Division, Department of Expenditure,

Ministry of Finance, Government of India, New Delhi, dated: 23.3.2021.
2. Circular Memo N o.175-H/19/PF/2022, Finance (PF) Department, dated:
17.6.2022.
3. O.M.F.No.1(27)/PFMS/2020, PFMS Division, Department of Expenditure,
Ministry of Finance, Government of India, New Delhi, dated: 13.6.2023.
4. G.O.Ms.No.76, Finance (TFR) Department, dated: 22.05.2024.

&&&

Government of India vide reference 1st read above have issued new guidelines for
transfer of amount released under Centrally Sponsored Schemes into the concerned
Scheme implementing department SNA account along with the State Share. Accordingly,
the State Government vide reference 2nd read above has issued operational procedure for
implementing Single Nodal Agency Account under SNA mechanism.

2. Government of India vide reference 3rd read above has informed that Rule 230(7)
of GFR 2017, which prescribes that the Principles of ‘just in time release’ should be applied
for releases in respect of all payments to the extent possible and to bring about more
efficiency in cash management at both Centre and States level and that it has been
decided to introduce an alternative fund flow mechanism named SNA-SPARSH (Real
time System of Integrated Quick Transfers) for Centrally Sponsored Scheme funds by using
tripartite integration between Public Financial Management System (GOI-PFMS),
Integrated Financial Management and Information System (State-IFMIS) and e-Kuber
platform of Reserve Bank of India in a progressive manner and envisaged a new procedure
to be followed by State Governments and Ministries/ Departments of Government of India
for implementation of Centrally Sponsored Schemes in SNA-SPARSH model.

3. Accordingly, Government hereby issue the operational procedure as shown in

Annexure, annexed to this order for implementation of Centrally Sponsored Schemes in
SNA-SPARSH Model by scheme implementing departments and respective stakeholders.

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4. All the Centrally Sponsored Schemes implementing in SNA-SPARSH Model
departments and Head of Departments are requested take necessary further action in the
matter accordingly.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

K. RAMAKRISHNA RAO,
SPECIAL CHIEF SECRETARY TO GOVERNMENT

To
All the Special Chief Secretary/ Prl. Secretary/ Secretaries,
Dr.B.R.Ambedkar Telangana Secretariat, Hyderabad.
All Heads of Departments, Government of Telangana, Hyderabad.
The Director of Treasuries and Accounts, Telangana, Hyderabad.
The Director of Works & Accounts, Telangana, Hyderabad.
The Pay and Accounts Officer, Hyderabad.
Copy to:
All Desk Officers and EBS Sections of Finance Department,
Dr.B.R.Ambedkar Telangana Secretariat, Hyderabad.
The Accountant General (A&E), Telangana, Hyderabad.
P.S. to Special Chief Secretary/ Spl. Secretary/ Joint Secretary,
Finance Department, Dr.B.R.Ambadkar Telangana Secretariat,
Hyderabad.
SF/SCs.
//FORWARDED :: BY ORDER//

SECTION OFFICER

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 Annexure
(to G.O.Ms.No.77, Finance (TFR) Department, dated:22.05.2024)

Operational Procedure for Just-in-Time releases of Centrally Sponsored

Scheme (CSS) under SNA-SPARSH:
i) The ministry/ department concerned of the Government of India will open a
drawing account with Reserve Bank of India under its existing User Defined
Customer Hierarchy (UDCH) code
ii) The State Government in Finance Department shall open State Linked Scheme
(SLS) wise drawing accounts in Reserve Bank of India, Hyderabad, for the
schemes notified by Government of India. For schemes having components with
different Centre - State funding ratio, separate Reserve Bank of India drawing
accounts will be opened based on the information furnished by the scheme
implementing departments.
iii) After opening of the drawing accounts in RBI, the concerned department shall
approach the PFMS State Directorate for configuration of the account in PFMS
and issue of new SLS code, if required.
iv) In the beginning of a financial year, the Ministries/Departments of Government
of India will create a ‘mother sanction’ in PFMS for a State for a CSS. The
mother sanction will define the drawing limit for the state for the said CSS.
v) Based on the mother sanction, the State Scheme implementing department will
furnish the component wise Head of Accounts and amounts to be indicated in
the BRO, duly following the scheme guidelines and approvals of the PAB,
Government of India.
vi) Finance Department shall identify the SLS code(s) against which the mother
sanction is issued for the purpose of issuing Budget Release Order (BRO)

vii) SLS wise head of accounts will be opened by Finance Department as per
requirement of the scheme implementing departments.
viii) For all the schemes notified under SNA-SPARSH, the following object heads will
be utilized for expenditure purpose:
S.No. Purpose Object Heads
Government Employees who were drawing their
1. 010-000
salaries in parent department under 010
2. Remuneration to Contract Services 300 – 301
3. Remuneration to Outsourcing Services 300 – 302
4. Activity Service Charges 300 – 303
5. Other Professional Services 300 – 306
Maintenance – Other Expenditure
6. 270-271
(Minor Works)
7. Maintenance Works 270 – 272
8. Other Expenditure 500 – 503
9. Major Works 530 – 531
10. Buildings 530 – 533
11. Publicity 260-000

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ix) Based on the mother sanction issued by the concerned Ministry/ Department of
Government of India and information furnished by the State Scheme
implementing department, the Finance (PF) Department will issue BRO under
a separate Group Sub Head duly indicating the sharing pattern of CSS & MSS
x) After issuance of BRO by the Finance (PF) Department, the concerned
administrative department shall issue Administrative Sanction (AS) Order
within 3 working days
xi) Based on the BRO and AS, the scheme implementing department shall obtain
the Budget Distribution authorization from the Director of Treasuries &
Accounts or Director of Works & Accounts as the case may be
xii) Based on the authorization issued, the concerned Drawing and Disbursing
Officers will submit the bills in the proforma prescribed in IFMIS-SNA SPARSH
module to the respective Treasury/PAO(WP)/PAO, Hyderabad
xiii) The DDO shall process the SNA-SPARSH module bills in electronic mode with
digital signature and submit the bill for scrutiny to the concerned treasury. The
concerned treasury will conduct scrutiny as per existing norms and procedures
in electronic mode only. Deficiencies, if any, will be communicated to the DDO
through IFMIS for rectification. Bills for which the DDO fails to attend to the
deficiencies pointed out within three days from the date of reporting of
deficiencies will be cancelled and the DDO will be required to submit a fresh
bill.
xiv) All recoveries will be credited to the concerned DDO Bank Account to remit the
same into the respective Head of Account/agencies within three days from the
date of receipt of the amount. However, the DDO should submit a monthly
certificate to Government that the deductions made have been remitted to the
respective authorities. Further, a mechanism to credit the recoveries directly will
be implemented in due course as per the directions of the Government of India
and in consultation with O/o CGA/AG/RBI.
xv) Post scrutiny, the bill shall be sent to the Government for approval. Post
approval, IFMIS will consolidate all bills approved by Government till 1:00PM
every day and generate a consolidated payment file to push to PFMS for
release of central share.

xvi) The following receipt head of accounts under Major Head 1601 shall be utilised
for accounting of central share. All relevant reports duly indicating the head of
account wise central share receipt and head of account wise debit of central
share and state share, as per sharing pattern shall be generated by State-IFMIS.

Receipt Head of
S.No. Department Scheme
Account
Higher Rashtriya Uchchatar Shiksha 1601-06-101-00-11
1.
Education Abhiyan (RUSA)
2. PR&RD Swachh Bharat Mission (Gramin) 1601-06-101-00-15
Pradhan Mantri Ayushman Bharat 1601-06-101-00-07
3. HM&FW Health Infrastructure Mission (PM 1601-06-102-00-07
ABHIM) (EAP)
Pradhan Mantri Matsya Sampada 1601-06-101-00-16
4. AHDD&F
Yojana (PMMSY)

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xvii) State IFMIS shall continuously check for the relevant debit notifications received
from PFMS through API and corresponding credit notifications received from
RBI to confirm the release of central share and auto push the concerned e-
Kuber payment file to RBI for release of payment to beneficiaries.

xviii) In case of receipt of Return Notification (RN) from RBI e-Kuber, IFMIS will send
the relevant beneficiary data to DDO for correction and generation of a new
bill.
xix) For all SNA-SPARSH return transactions the following scheme wise object heads
and new sub head has to be utilised
Sub Object
S.No. Department Scheme
Head Heads
Higher Rashtriya Uchchatar Shiksha 25
1. 011-000
Education Abhiyan (RUSA)
Swachh Bharat Mission 25
2. PR&RD 015-000
(Gramin)
Pradhan Mantri Ayushman 25
3. HM&FW Bharat Health Infrastructure 007-000
Mission (PM ABHIM)
Pradhan Mantri Matsya 25
4. AHDD&F 016-000
Sampada Yojana (PMMSY)

xx) Post treasury scrutiny, IFMIS will push the payment file to PFMS by adding a
re-issue flag against all beneficiaries in the bill.
xxi) On receipt of success response from PFMS, the payment file will be pushed to
RBI SFTP for payment to beneficiaries as central share has already been
credited for these bills.
xxii) All the Treasury Officers along with Pay and Accounts Officer, Hyderabad and
Pay and Accounts Officers of Works Accounts, shall submit the payment
accounts to the Account Rendering Unit (ARU), which was exclusively
established for SNA-SPARSH Scheme implementation in the O/o. Director of
Treasuries and Accounts as per the orders of Government vide reference 4th
read above.
xxiii) The ARU shall compile the accounts according to the DN/RN/AS of the RBI and
submit to the Accountant General, Telangana, Hyderabad.
xxiv) The formats for the accounts of SNA-SPARSH scheme to be submitted to the
Accountant General shall be as prescribed by the Accountant General.

SECTION OFFICER