GOVERNMENT OF INDIA

MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE

O/0 cONTROLLER GENERAL OF ACCOUNTS,
GIFMIS - PFMS
Mahalekha Niyantrak Bhawan
GPOComplex, Block E, INA Colony, New Delhi
File No. I-104001/2/2022-ITD-CGA/360-36| Date: 29/01/2025

OFFICE MEMORANDUM
Sub: Frequently raised queries (FAQS) on the revised procedure of fund
flow under Central Sector Schemes in TSA Hybrid
Reference is invited to Ministry of Finance DoE OM of even no. dated 21st May'2024
regarding the subject cited above and to state that this division has received
various queries reported by users of Ministries/Autonomous Bodies related to
implementation of TSA Hybrid for their respective schemes.
2. In this connection, this office has issued an OM of even no. dated 31.07.2024
containing the frequently raised queries which mainly dealt with issues related to
onboarding of schemes under TSA Hybrid. Earlier, an order related to FAQs for
Treasury Single account had been circulated by this office concerning all the
queries related to TSA framework intended for PAO/PD/DD0/Agency (having RBI
A/c) Users. (Copy attached)
3. In addition to the above, for resolution of the procedural/transactional queries
related to TSA Hybrid, acompilation of FAQS along with their resolution is being
forwarded herewith for further circulation to concerned agencies.

(Anupam Raj)
Dy. Controller General of Accounts
To:

All Pr. CCAs/CCAs/CAS with independent charge with a request to get the OM
circulated to Program Divisions and all concerned Agencies.
Copy to:

Sr.AO (GIFMIS) to uploada copy on CGA's website

 FAQs on Framework of TSA Hybrid for Autonomous Bodies in PFMS
PART A: Procedural Queries
S. Query Solution
No.
1. What is TSA TSA Hybrid / CNA Model-1A is an attempt to apply the
Hybrid? TSA framework in disbursement under Central Sector
Schemes for more effective cash management and to
achieve the goal of “just–in–time” fund flow from the
Central Ministries/Departments/Central Nodal
Agencies to Autonomous Bodies/Sub-Agencies and
downstream agencies through an integrated network
of PFMS, RBI, and Scheduled Commercial Banks.
2. TSA Hybrid TSA Hybrid is applicable to
Applicability? a) Central sector schemes having Budget Estimate of Rs
100 crore or more in a FY.
b) Where there is a private Sub-Agency (SA) involved
in the implementation of the scheme which cannot
open an account in the Reserve Bank of India (RBI).
c) Where there are more than two level of
Government/Private SAs involved in the
implementation of the scheme as RBI does not
provide facility to open accounts for 3rd & below-
level agencies.
d) Autonomous Bodies under Other Central Expenditure
where more than two levels of hierarchy exist, or the
second level is a private entity.
3. Who can be a Ministry/Department will designate an Autonomous
CNA? Body or a CPSE or a State Government Agency as the
Central Nodal Agency (CNA) to implement the scheme.
4. Who can open an CNAs and 2nd level Government SAs will open
Assignment assignment accounts in RBI.
Account in RBI?
5. Who cannot open Private and third & below level government agencies
an Account in RBI? cannot open RBI Accounts. They have to open accounts
in Scheduled Commercial Banks.
6. Who will act as a CNA and Government SAs may function as 'Funding
Funding Agency? Agencies' to provide funds to Private SAs at the 2nd
level and to other government SAs at the 3rd level &
below respectively.
7. Who will act as a The Private SAs at 2nd level and Government/Private
Recipient SA? SAs at 3rd level may be referred to as Recipient SAs.
Additionally, the Funding agency can also act as a
Recipient Sub-Agency.
8. Who are termed Child agencies below the Recipient SAs are termed as
as other sub- other sub-agencies. All the agencies below the
agencies? recipient agency have to open zero-balance subsidiary
accounts (ZBSAs) in the same bank as that of the
Recipient Agency.
9. What should be The account to be opened by the Recipient Agency
the account type should be mandatorily SAVINGS type account. Most
of account to be of the banks do not allow the receipt of funds from RBI
opened at the A/c to any other account apart from Savings A/c.
 Recipient Agency
level?
10. What is a zero- If there are SAs (Government or Private) below the
balance subsidiary Recipient SA, they will open Zero Balance Subsidiary
account? Account (ZBSA) in the same bank as that of the
Recipient SA.
11. Can the accounts If Recipient SAs and SAs below it already have ZBSA
utilized in the CNA bank accounts in Model 2 of CNA, the same bank
Model-2 by the accounts may be used & there is no need to open new
agencies be used accounts subject to the condition that unspent
in TSA Hybrid? balances in the existing bank accounts shall be
deposited in Consolidated Fund of India before
onboarding. The conversion of the ZBSA bank account
of Recipient agencies to a savings account is as per
bank policies.
12. How to deposit the Unspent balances have to be deposited by the Agencies
unspent balances from their savings account directly through Bharatkosh
to the CFI? or maybe routed through Holding Account to CFI.
Standard Operating Procedure (
https://cga.nic.in//writereaddata/file/SOPTSA149_15
2dt14082024.pdf ) may be referred for the same.
13. How to get the Programme Division User has to contact PFMS Roll out
scheme marked Vertical, Shivaji Stadium for marking of the scheme as
as TSA and TSA TSA. Post this, the PD himself has to flag the scheme
Hybrid? as TSA Hybrid in PFMS by following the path: TSA →
TSA Hybrid → Manage TSA Scheme.
14. How to create a Programme Division/Parent Agency Admin User has to
new agency on register any Agency by following the path: Agency →
PFMS? Create New. After registering the agency on PFMS,
login credentials of the Agency Admin User will be
created with unique agency code and forwarded to the
mail ID of the concerned.
15. Who will create Programme Division User will create the scheme
the scheme components will create the components by following
components and the path: My Schemes → Scheme Components.
how? Further, the components will be mapped as per their
requirement by the Agencies while registering the
scheme with their respective accounts.
16. How to register Agency Admin Users will register their accounts with
the scheme/bank the scheme by following the path: My Schemes →
account in PFMS? Register New Scheme and get it approved by the PD/
parent agency admin user. PD/Parent Agency Admin
will go to Agency → Approve.
17. How will the At first, the Programme Division user has to set
hierarchy of hierarchy levels under a scheme through the path: My
agencies under a Schemes→ Scheme Hierarchy → Manage Scheme
scheme be Hierarchy.
followed? Then, the PD has to map the CNA for the scheme by
following the path: Agencies → Agency Mapping. The
same has to be followed by the CNA Agency Admin and
so has to be done by the downstream agencies.
18. What are the a) PD has to issue Assignment Sanction and accord its
steps to be approval by following the path: Sanction→Create New
followed for the and then Sanction→ Approve.
release of funds b) Agencies having RBI Accounts can incur expenditure
from the Ministry directly and Agencies having accounts in SCB will
to the last mile? receive drawing limits from their parent agencies.
b) Detailed procedure for incurring expenditure under
TSA Hybrid including Limit Allocation by Parent to child
agencies, claim generation by child agencies, claim
consolidation at PFMS, Claim Transfer by funding
agencies, DSC Batch Generation etc. to be done are
mentioned in the TSA Hybrid User Manual available on
CGA website. The link is attached herewith:
[ OMNo87-100Dated25072024.pdf ]
19. Agency is not able Child agencies are not appearing at the limit allocation
to allocate page due to the following possible scenarios:
drawing limits to a) Registration of Scheme with Account is missing /
child agencies. incorrect.
b) Account flagging is missing / incorrect.
c) Agency hierarchy mapping is missing
It has to be ensured that the aforementioned steps
have been taken.
20. Incorrect Bank In case of the wrong configuration of the scheme,
Account is Agency Admin has to deactivate the scheme through
registered against the path: My Scheme→Deactivate Scheme/Bank
a scheme or with Account. If the registration of scheme/account has not
any incorrect PAO been approved by the PD/Parent Agency, then the
Code. Agency Admin himself can approve the deactivation
request through the path: My Scheme→Approve
account for deactivation.
If the account has already been approved by his parent
agency/PD, then the parent Agency Admin/PD has to
approve the deactivation request through the same
path.
21. What if an Account Concerned Agency Admin User has to follow the path:
has been “TSA→ TSA Hybrid → Manage Account flagging”.
incorrectly flagged After selecting the scheme and bank account, User has
as “TSA Hybrid” or to search the flagged accounts and has to click on
“Holding “Edit”. A popup will appear for keying in the remarks.
Account”? After the remarks have been provided, the User can
remove the flagging.
22. Do the Agencies Agencies having Assignment Accounts in RBI need not
having RBI flag their RBI Accounts as TSA Hybrid. Although the
Accounts need to Holding Account opened and registered by the
flag their accounts concerned agencies needs to be flagged as Holding
under TSA Hybrid? Account by them.
23. What are the TDS/GST and other statutory deductions can be paid
modes of payment to the concerned department via cheque/DD. After the
for statutory deductions get credited to the holding account, the
deductions such user can directly pay the deductions part to the
as Income concerned departments through cheque/DD/e-
Tax/TDS etc. payment using DSC.
PART B. Transactional/Banking Issues
S. Query Solution
No.
1. Transaction has In this case, Child Agencies having ZBS accounts
failed with Debit have to check with their Recipient Agencies regarding
Failure reason as the receipt of Funds in their linked Savings Account.
“Insufficient Funds”. Upon confirmation, they can reinitiate the claim.
They have to take up the matter with their respective
banks whether the bank branch is searching for the
funds in the linked savings account or only in the
ZBSA.
For reinitiating the claim, the Child Agency DO will
log into PFMS and follow the path given below for Re-
initiating the failed claim: TSA>TSA Hybrid>Re-
initiate Failed claim.
NOTE: The claim will not go to the Funding Agency
for further re-processing, as the funds have already
been transferred from RBI to the savings account of
the Recipient Agency. After the reinitiation process,
child agencies have to ensure that the bank branches
process the payment files through ZBSAs linked with
the Recipient Agency’s savings account.
2. HTSA 02 (Track Please consult your funding agency and check
your Claim) is whether they have approved and digitally signed
showing DSC your consolidated claim file. If yes, request your
applied but the debit bank branch to process the pending transactions at
status is shown as their end. In case any clarification is needed, bank
pending without any branches have to consult their headquarters which
reason are looking after Government Business.
3. In the HTSA 02 The agency has to approach the bank branch, fill up
Report (Track your the mandate form and complete the KYC process as
Claim), the Debit is required by the bank.
Pending/failed due
to KYC being
pending.
4. In the HTSA 02 All concerned DA configured on signatory
Report (Track your configuration by the Agency Admin have to digitally
Claim), the Debit is sign the claim files by following the path: TSA→ DSC
Pending and DSC Assignment/Claim files.
status is XML
generated.
5. While processing Agency DA has to sign the enrollment file and ensure
the payment file by that all DAs that are part of the signatory
DA user, the error configuration page have also signed the enrollment
appears as file through the path: Bank→Enroll account DSC
“Enrollment file is Winapp (Sign enrollment file).
not signed by the
user defined in
signatory
configuration”
6. Error is appearing The concerned DA has to contact his agency admin
as “Insufficient DSC to update the limit on signatory configuration page.
limit” Path: Bank → signatory configuration.
7. Debit account is not Agency Admin User has to activate its bank accounts
appearing on the for e-payment for that scheme through the Bank →
Signatory Account Activation E-Payment. Select Scheme & A/c
Configuration page. No. then Search) (Select A/c Activation Type →
EPaymentUsingDigitalSignature.
8. While signing DSC The DSC assigned to a particular DA and the DSC
on payment file, the signature by whom it is being signed is not the same.
error message pops If both are the same, Agency DA has to deactivate
up as "Serial existing enrollment, enroll again, and then apply for
number not DSC.
matched with
enrolled serial
number."
9. PPA not available for The PPA for payments settled under TSA/TSA Hybrid
record are available under the TSA menu in the following
management. path:
a) For Assignment transfer signing by CNA/Claim
Signing by TSA Hybrid flagged agencies: TSA → DSC
Assignment/Claim files then click on Digital Signed
Payment file. All the PPAs will be available for
download.
b) For Expenditure files signing by CNA/ Claim
transfer signing by Funding Agencies: TSA → TSA
DSC Batch Creation then move to Digital Signed
Payment file. All the signed files will be available for
records.