Voucher Level Compilation (VLC) is an application software of the office of the Accountant General (A&E), Punjab, Chandigarh running successfully since January 2000. Its main purpose is the compilation of accounts. It works in Oracle 11 g on Client-Server Architecture. On the recommendations of the XIX conference of the Accountants General, the Comptroller and Auditor General of India decided to computerise the compilation of accounts from the primary level i.e. vouchers for speed, accuracy and quality of compilation of accounts.

Functions of the VLC application software: -

• Compilation and preparation of Monthly Civil Accounts.
• Preparation of Finance and Appropriation Accounts.
• More efficient and effective accounts data processing.
• Production of various Management Information System reports that provides accuracy and timely information at various levels to assist the concerned State Government Authorities in effective decision making.
• Enable intelligent use of the data for analytical purpose.
• Reports for the purpose of the AG (Audit) as per their requirements.
• Expenditure incurred by various State Government departments against the budget could be effectively monitored.

VLC embodies 14 modules as detailed below:-

1. Master Module
2. Budget Module
3. DC Module
4. Forest Module
5. Grant in aid Module
6. Loan Module
7. Deposit Module 
8. Account current Module
9. Audit Module
10. Book Module
11. GPF Module*
12. HBA/MCA Module*
13. Enumeration Module*
14. Security Module