Guidelines regarding System Security Protocol for Work From Home (WFH) operations

Guidelines regarding System Security Protocol for Work From Home (WFH) operations and role of PFMS users viz. Program Division, DDO and PAO/CDDO

F.No. TA-2/03002(01)/2/2028-TA-IH/371
Government of India
Ministry of Finance
Department of Expenditure
Office of the Controller General of Accounts
(TA-II Section)

New Delhi,
Dated: 20.04.2021

OFFICE MEMORANDUM

Subject: Guidelines regarding System Security Protocol for Work From Home (WFH) operations and role of PFMS users viz. Program Division, DDO and PAO/CDDO -reg.

In continuation of this Office OM No. TA-2/03002(01)/5/2021-TA-I/390 dated 20.4.2021 regarding relaxation in Central Government Account (Receipt and Payment) Rules, 1983 for ensuring smooth payments by PAOs/CDDOs and enabling them to Work From Home (WFH), the following guidelines are issued.

2 The guidelines regarding the role of users viz. authorized signatory (Program: Division) DDO and PAO/CDDO in this arrangements are given in Annexure-I

3. The system security protocols for work from home operation of PFMS PAO/CDDO module are given in Annexure-ll

4. Simultaneously on the Receipt side all Pr. CCAs/CCAs/CAs(IC) shall advise Ministries/Departments to use NTRP to timely deposit all money due to Government of India.

Sd/-
(AK Singh)
Deputy Controller General of Accounts

Annexure-I

The role of authorized users of PFMS* (Program Division, DDO and PAOQ/CDDO); Additional Role of Program Division (PD)

Role of Program Division (PD)
1. After ink-signing original sanction, a soft copy (PDF) of every. sanction shall invariably be sent by the authorized signatory of Program Division to DDO, PAO/CDDO as well as Pr CCA/CCA/CA(UIC) as the case may be through e-Office/ official e-mail (@gov.in, @nic.in)
Role of DDO in PFMS:
1. After ink-signing original bills, DDO shall submit the bill through the PFMS electronically after logging in into the system through his system ID as per the existing protocol.
2. DDO shall ensure that he has signed. the pay order on every voucher attached with the original ink-signed bill before submitting the bill to PAQ/CDDO through PFMS. Once DDO submits the bill to PAO in PFMS*, it shall be treated that DDO has authorized the pay order in the system.
3. DDO shall prepare the bill abstract (Format A) and certify in respect of bill against the sanction presented through ‘the electronic system in support of relevant claim. A scanned copy of abstract (Format A) of the physical bill is to be submitted to PAO through e-Office /official e-mail. DSC on the abstract is desirable.
4. DDOs will send details of bills preferred at the end of each day in Format B to the PAO. The PAO can check/verify and satisfy himself that there is no mismatch,
5. The original ink-signed physical bill shall, however, be submitted by DDO to PAO at a later date (bill dates from ist-14th and 15th -month end should reach PAO by 1st and 15th of the next month respectively.) with stamp of “NOT FOR PAYMENT” for post check and record. DDO may indicate the details of payment advice number and date so that PAO shall stamp the original ink-signed physical bill as “paid” and so cancelled. This physical bill will not in any situation be re-processed in the system.
6. It shall be the responsibility of Program Division and DDO to ensure that the same physical documents are not used for generating duplicate sanction or bill.
7. DDO shall submit the ink-signed original bills to PAO with a stamp of ‘Bills processed under relaxation of RPR’ on fortnightly basis. i.e. Bill dates from 1st-14th and 15th -month end should reach PAO by 1stand 15th of the next month respectively.
Role of PAO in PFMS
1. At the time of ‘log-in’ by the user in PFMS for bill processing, the system shall ask the user to mark a tick: Whether the user is to process the bill under Work From Home protocol (Yes/No)
2. A box “Bill Processed under relaxation of RPR‘ (Yes/No) shall be provided in PFMS against each bill at PAO level for its marking. In case DH accepts the bill in PFMS based on the Abstract copy of the physical bill made available by DDO through email instead of original bill along with supporting vouchers and documents and the box should invariably be marked as ‘Yes’ when PAO processes such bill for payment in PFMS. The onus for appropriate marking in the box in PF MS shall rest with PAO. PAO should, therefore, satisfy himself/ herself that the box is ticked correctly.
3. Once the above check box will be checked the system shall mention the following certificate as accepted by PAO.
  “I undertake the responsibility to check the physical bill against the bill processed under relaxation of RPR once it is received in PAO.”
4. PAO shall forward the e-mail received from DDO to AAO and Dealing Hand. ‘The Dealing Hand (DH) user shall accept a bill and allow the system to generate a token only when the email has been received from DDO through PAO.
5. The DH , AAO and PAO shall check the abstract (Format. A) of the bill made available by DDO through e-mail with reference to the sanction and keep the documents. including Fermat B downloaded in a separate date-wise folder. These files shall be verified with reference to the receipt of the ink-signed original bills at a later stage.
6. The necessary pre-checks of the bills shall be conducted at DIH/AAQ/PAO level.
7. Based on the daily report from DDO, the PAO shall check/verify and satisfy himself that there is no mismatch of the total number of bills and total amount that he has preferred to the PAO on that day.
8. The payments made shall be subject to 100 percent post-check by the concerned PAOs once the situation normalizes. Recoveries will be initiated by PAO wherever necessary.
9. On receipt of ink-signed original bills from DDO with recording of “NOT FOR PAYMENT” at later date, PAO shall record DV No and date. PAO shall complete the post checks in a time bound manner as decided by Pr.CCAs/ CCAs/CA(IC). All PAOs will have to preserve the ink signed original bills received for post check as per codal provisions.
10. The review of sanctions as required in terms of para 4.4.3 of Civil Accounts Manual will be
  done by PAO and Pr.CCAs/CCAs/CAs(IC) as the case may be on PFMS/e-Office/e-mail.
11. PFMS shall provide a report for the purpose of monitoring the bills processed under RPR in the prescribed format X.