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COMPUTERISED
ACCOUNTING
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Introduction:
Computerisation of Accounting functions in CBEC involve accounting
of both Revenue and Expenditure Accounts. Keeping in view the volume
of revenue transactions, a separate package for Revenue Accounting
has been developed for specific needs of CBEC. Computerisation of
Revenue Accounting in CBEC is done through REVACT
software at field Pay and Accounts Offices. The REVACT software
has been upgraded to REVACT(VB)
to accommodate PAN based ECC numbers. For the reconciliation of
revenue receipts, the Department is using a software named REVCON.
The expenditure accounting is done through IMPROVE software. A centralized
delay monitoring module (CDMM)
is also operational in the office of the Pr.CCA which calculates
the delay in remitting revenue collected by the banks into the Government
account and claim interest accordingly. Further, there are certain
ongoing IT initiatives envisaged.
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1. Revenue Accounting
through REVACT software: REVACT package started functioning
from 1993. The data entry is being done at all the PAOs from the
challans/scrolls received from the Focal Point Banks. The revenue
account is being compiled by the PAOs and a floppy is sent to the
Chief Accounts Officer for reconciliation. Another floppy comes
to the headquarters where various kinds of reports regarding delayed
remittances, is being generated. REVACT has been modified and upgraded
and now REVACT(VB) is in use in most of the Pay and Accounts Offices.
2. Expenditure Accounting:
While REVACT is a software exclusively developed for the purpose
of Revenue Accounting a number of software packages have been developed
by National Informatics Centre (NIC) catering to the requirements
of expenditure accounting. These are IMPROVE,
COMPACT, CONTACT,
CONTACT(OCA).
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3. On Going Initiatives:
The Directorate of systems, CBEC has launched an Internet based
closed user group communication system called EDECS.
The accounting organization under Pr.CCA CBEC is also a part of
this. Most of the Pay and Accounts Offices have already logged on
to EDECS which is proving to be very useful in facilitating communication
within the organization. In view of ever-increasing number of challans
in the CBEC, a specific format has been defined in consultation
with NIC officials in which the Banks are required to send the data
on electronic format to the concerned PAOs ON A DAILY BASIS. Field
testing of the data being received from selected branches of the
nominated Banks in Delhi is already giving on. A detailed plan to
have a web-based solution to the transmission of challan data from
Focal Point Bank to PAO, the office of the Pr. CCA CBEC and RBI
is also contemplated. The system will be developed by NIC on JAVA
platform with Oracle as back end. The system will be named Electronic
Challans Integrated with REVAT(ECIR).
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