1History of VLC

• VLC was started in this office in 1999. The 1st Monthly Civil Account was generated from VLC for 4/2001.
• Initially SCO UnixWare 7 Operating System and Oracle 8 was used for the database at the back end, which was upgraded to UNIX 7.1 with Oracle 8.1 in the year 2001.
• From 23.3.2012 onwards, Linux Red Hat 5.6 (OS) and Oracle 11g (Database) is in operation.

2Objectives of the VLC System

• To streamline the work processes at Pr. Accountant General's level and effectively monitor the working.
• To enable speedy reconciliation of accounts.
• To help perform audit more efficiently.
• To provide a ready data bank for any ad-hoc queries.
• To improve the efficiency and effectiveness of voucher processing.
• To produce Monthly Civil Accounts, Finance Accounts, Appropriation Accounts and various other internal reports in an efficient manner.
• To provide accurate and timely information at various levels to assist the concerned authorities including State Government in effective decision making.

3Main Modules in VLC

4Functions of VLC

• Compiles accounts.
• Processes data.
• Generates Monthly Civil Accounts.
• Generates Monthly Appropriation Accounts.
• Generates Annual Finance and Appropriation Accounts.
• Provides GPF statements to subscribers.
• Provides data to State Government.
• Provides data to Office of Pr. Accountant General (Audit).

5Digital Access of Treasury Data

• Digital data is accessed from two sections: (a) e-Salary and (b) OLTIS.
• E-Salary application is designed for processing salary data of State Government employees, whereas all other receipt/payment data is processed and stored under OLTIS.

6Impact of the VLC System

• Effective decision making is possible at various levels due to accurate and timely information produced by VLC.
• Mechanism of monitoring expenditure incurred by various departments against the budget has been improved.
• Efficiency and effectiveness of voucher processing has been improved.
• Reconciliation of accounts has been speeded up.
• Auditing is performed more efficiently.
• With the growth in number of vouchers and data, the load on the system will increase with time. The Oracle-based system offers scalability and hence takes care of increased data volumes.

7Appropriation Accounts

Appropriation Accounts are classified statements of grants and expenditure for the year and exhibit the excess or savings, as the case may be, over the total grants or appropriation.

Responsibilities of the Appropriation Accounts Section

• Preparation of the Annual Appropriation Accounts of the Government of Himachal Pradesh.
• Getting it signed by the Comptroller and Auditor General before it is laid in the State Legislature.
• After receipt of original and supplementary demand for grants from the State Government, it is posted in the VLC module.
• Monthly Appropriation Accounts showing the monthly and progressive expenditure against the budget allotment, with excess and savings, is sent to the Finance Department after close of the month.
• Monthly Expenditure Report is sent to the Finance Department within seven days after the close of the monthly accounts.

8Working of Book-II Section

This section is responsible for compiling the monthly Civil Accounts for the State and finally prepares the Finance Accounts for the year on the basis of the monthly Civil Accounts.

• The initial accounts of receipts and payments on behalf of the State Government are maintained in the State Treasuries, which compile and render them monthly to the Accountant General (A&E) concerned.
• Central Treasury Section (Book-II) checks the contents of the account received from the treasury against the printed covering list accompanying them and puts dated initials. Any missing document is called for at once.
• The monthly account of the Treasury should be received in the office by the 5th of the following month along with connected schedules, challans, vouchers, etc.
• Each entry in the Cash Account and the Lists of Payments, along with supporting schedules, is checked, and the word "Agreed" with dated initials is recorded at the beginning and end of the Cash Accounts, Lists of Payments and Schedules against each entry.
• Any discrepancy is pointed out to the Treasury Officer and reconciled without delay.
• As and when the Treasury Accounts are received in the Book Section, Vouchers/Schedules of one Major Head of one Treasury each month, as selected by the Branch Officer, are counted in the presence of the representative of the Treasury and details recorded in a register.
• A necessary certificate of check exercised is issued under the signature of the Branch Officer to the Treasury Officer concerned immediately.
• If defects — e.g., missing vouchers, wanting schedules in respect of deductions to be accounted for by Account Compiling Sections of this office, etc. — are noticed during the counting, the District Treasury Officer as well as the Director of Accounts and Treasuries are addressed for taking remedial measures so that the defects do not recur in future.
• In case of major defects in the accounts, or if a bulk of the vouchers/schedules are found missing, the accounts are not acknowledged unless the omissions are corrected/documents supplied.
• Departmental Consolidated Abstracts, intended to show progressive figures month by month under the major, minor and detailed heads of receipts and service payments appearing in the Departmental Classified Abstracts, are prepared.
• The monthly totals under the various heads of account, as per Departmental Classified Abstracts, are posted in the relevant columns of the Consolidated Abstract and progressive totals struck.
• From the Consolidated Abstract of Debt, Deposit and Remittance Heads and the Departmental Consolidated Abstracts, the Abstract of Major Head Totals is prepared, showing (i) the receipts and disbursements by major heads during the month, and (ii) to the end of the month.

• As soon as the accounts of a month are closed, a monthly account of its transactions is forwarded to the State Government.
• The due date of submission of Civil Accounts is the 25th of the following month.