Web Based IAAD Budget and

Expenditure Monitoring System

(IAAD-BEMS)

18 June 2014 NIC, Audit Informatics Division 1

 Budget and Expenditure Monitoring System

of

Indian Audit And Accounts Department

http://cag.delhi.nic.in/bems

18 June 2014 NIC, Govt. of India 2

Web Based Budget and Expenditure Monitoring System
(IAAD-BEMS)

• The objective of IAAD-BEMS is to build up a

transparent and effective process for budget
allocations and to control over expenditure.

• IAAD-BEMS also aim at maintaining the financial

discipline to create effective Management
Information System (MIS) for Indian Audit and
Accounts Department (IAAD) across the country

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 Web Based Budget and Expenditure Monitoring System
(IAAD-BEMS)

• Online Budget distribution system as per

Sub Object and Sub-Sub Object level of
account classification.

• NC-DDO and C-DDO notify the daily

expenditure booked as per Account head
classification and respective PAO
authenticates the passing of the bills
submitted by the respective NC-DDO.

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 Web Based Budget and Expenditure Monitoring
System
(IAAD-BEMS)

• IAAD-BEMS will facilitate Budget Section of

office of CAG, PAO, 146 Main DDOs of field
offices of CAG located in different parts of
the country along with Branch DDO who are
managing financial service of more than 250
field offices and 50,000 employees of Indian
Audit & Accounts Department

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Web Based Budget Allocation and Expenditure Monitoring System
(IAAD-BEMS)
FEATURES
• Work Flow based application
• Users get access to the modules as per role allotted
• Facility for online Allocation of the budget to Micro
level head by Budget Control Authority
• Facility to create Branch Offices by the Parent Wing
• Facility to allocate Budget to Branch DDO by Parent
Wing
• Online booking of Expenditure by the DDO as per
availability of Budget.

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 Web Based Budget and Expenditure Monitoring System
(IAAD-BEMS)

FEATURES
• Budget Monitoring of the DDO is online
• PAO approves the expenditure booked by DDO
online
• PAO can also monitor the budget of DDO as per Sub
Sub object level
• Online Surrender of Surplus Funds
• Online Additional Demand for Budget from DDO
• Generation of MIS Reports

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Modules of the Software
• Enrolment
• User Management
• Master Management
• Budget Allocation
– BE and RE
– Additional Budget
• Expenditure Management
• MIS Reports
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User Enrolment

• Budget Section of office of CAG

• DDO ( NC-DDO and C-DDO)

• Pay and Accounts Officers

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User Management
• Administrative User
• Budget Initiator (AAO)
• Budget Approver (AO/SAO)
• Budget Controller
• DDO
• Sub Users of DDO in section
• PAO
• DDO of Parent Wing
• DDO in a Branch

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User Roles
• Administrator
• Budget Allocation
• Initiator
• Approver
• Controller
• DDO
– DDO DEO Operator
• CDDO
– CDDO DEO Operator
– NCDDO Under CDDO
• Branch DDO ( DDO of Branch offices)
– DDO DEO Operator
• PAO
• Viewer ( to view Report for MIS)
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Budget Allocation and Expenditure Process
Ministry of Finance
Pay and Account Government of India
Office (PAO)

Rejected Approved for Payment

Office of Comptroller
and Auditor General
of India
DDO Book
Expenditure as per
Classification of
Account Heads(As
per funds allotted) Budget Section of
DDO Demand
for BE and RE office of CAG
Additional

Funds Received Allocation of Budget as Process of

by DDO per Sub Object and Sub
Sub Object Level
Respective Demand

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Budget Allocation Process
• Budget Administrator prepares the
percentage of the previous years Expenditure
• Preparation of Budget to be allocated to each
DDO by initiator along with Notes
• Authorisation of Budget by Budget Approving
Authority along with Notes
• Controlling Authority approves and allocate
Budget to DDO.
• DDO gets information of allotment of Budget
instantaneously on allotment and DDO can
print letter of funds allocation online

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Process of Expenditure
• Expenditure details prepared by Dealing hand of
DDO as per classification of accounts and submit
to DDO along with Notes

• DDO Pass/Reject Expenditure details and sent to

PAO for Authorisation and final disbursement

• PAO verifies the details and Pass/Reject Payment

• On passing the bill the Budget details get updated

of respective Account heads of DDO

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 Process for Funds Allotted to the Branch Office

Budget Section of
office of CAG

Allotment of Funds

Funds Allotted to Parent

Wing

Funds Received by
Branch Office DDO

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Process of Branch Creation and Allocation of
funds to Branch DDO
• User id of Parent Wing created by the
Administrator

• Parent Wing Creates all users of their Branches

including their own office as one branch

• Parent Wing allocates Budget to Branch DDO

• Branch DDO demands Additional Budget from

Parent Wing

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Process for Additional Grant to DDO

Request by DDO for

Additional Demand

Allocate Funds to
DDO
Approve by HOD

Allocate Rejects

Budget Section Request Sent to

Reviews & Process Budget Section for
the Request funds allocation

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Process of Demand for Additional Budget by
DDO
• DDO Prepares the Additional Demand - offline

• Gets approved from HOD offline

• DDO initiates additional demand on system

with information of authority number and
date - online
• Request assigned to designated
officer/official of Budget Section
• Process start at Budget Section of office of
CAG.
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18 June 2014 NIC, Govt. of India 19
 Budget and Expenditure Monitoring System (IAAD-BEMS)

VERIFICATION AND VALIDATION

• The Budget allocations does not exceed limits provided in

Demand for Grant ( DDG)

• DDO Can not book expenditure excess of Budget Allotted to

respective DDO.

• DDO can demand Additional Budget online.

• The Parent wing can not exceed the Limit Provided for
allocation of funds to branches

• Branch DDO can only get Budget from Parent Wing

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Departmental Users
• User Created by the Administrator

• Password of each user sent by Email

and Mobile

• Roles are defined as Budget Initiator

, Budget Approver, Budget Controller
, NC-DDO, C-DDO,PAO

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Complete Cycle Covers

Demand for BE and RE by Field

offices
Process of Budget at Budget
Section of Office of CAG
Budget Allocation
Additional Demand from DDO
Expenditure by DDO and
Authorisation of Expenditure by
PAO
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Process of Demand for Additional Budget by
DDO
• DDO Prepares the Additional Demand - offline

• Gets approved from HOD offline

• DDO initiates additional demand on system

with information of authority number and
date - online
• Request assigned to designated
officer/official of Budget Section
• Process start at Budget Section of office of
CAG.
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 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 24

 Web Based Budget Allocation and Expenditure Monitoring System (BEAMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 25

 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 26

 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 27

 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 28

 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 29

 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

USER-INTERFACE

18 June 2014 NIC, Audit Informatics Division 30

 Web Based Budget and Expenditure Monitoring System (IAAD-BEAMS)

Benefits
• The release of grant by the administrative department, and the
controlling officers to DDO online

• Users can access BEMS at any time from any where on 24 x 7 x

365 basis

• Data Integrity, accuracy in Information Processing.

• Automatic generation of various reports on Real time Basis.

• All the financial information are being stored in the form of

databases.
• As the data is analyzed and reliable, the timely data availability of
the same for planning and decision making.
• Efforts on preparation of reports get reduced
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 Web Based Budget and Expenditure Monitoring System (IAAD-BEMS)

Implementation Plan
• Action to be taken by the O/O CAG for issuing Office Order for distribution
of budget allocation and expenditure through BEAMS software instead of
manual existing procedure.
• Creation of Project Advisory committee for reviewing the project activities
for successful execution of the Project and full support to nodal officers and
the Project Implementation Team.
• Testing of the Software.
• Prepare Training Calendar and arrange venue and logistics for the users
training and hand holding.
• To identify administrator(s) for System administration.
• To provide necessary security approvals, computer systems, internet
connection, telephone etc. for the implementation team deployed at Offices
of the IAAD Departments.
• Providing logistics (Hardware) and office space for the implementation
team.

18 June 2014 NIC, Audit Informatics Division 32

 For Official Purpose

http://cag.delhi.nic.in/bems

For Practice and training purpose

http://cag.delhi.nic.in/bemsdemo

18 June 2014 NIC, Govt. of India 33

 Web Based Budget and Expenditure Monitoring System (IAAD-BEAMS)
for Indian Audit and Accounts Department (IAAD)

THANKING YOU

18 June 2014 NIC, Audit Informatics Division 34

 Web Based Budget Allocation and Expenditure Monitoring System (BEAMS)
for Indian Audit and Accounts Department (IAAD)

CAG PROCESS FLOW CAG

Expenditure
BUDGET
BRS BRS
Ministry of
HO Finance
Govt of
Fild office Fild office Fild office India Fild office Fild office Fild office
1 2 N
(DDO) (DDO) (DDO) ... 1 2 N
...
(DDO) (DDO) (DDO)

RE/BE/* RE/BE RE/BE Controller PAO PAO ...

Demand Demand Demand ...
initated initated initated
General Of
by DDO by DDO by DDO Accounts(CGA)
Govt of India

Branch Office Branch PAO

DDO BE/RE DDO
Demand

Approved * Additional Budget

Demand granted
Estimate Budget And Expenditure System Expenditure bill
(Draft)
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 Web Based Budget Allocation and Expenditure Monitoring System (BEAMS)
for Indian Audit and Accounts Department (IAAD)

PROCESS FLOW

Expenditure
Detail Demand Budget Generating of
booking by DDO End
Start grant Budget Allocation to reports and
& passing
Preparation DDO Queries
through PAO

Process of Budget & Expenditure

18 June 2014 NIC, Audit Informatics Division 36

 Web Based Budget Allocation and Expenditure Monitoring System (BEAMS)
for Indian Audit and Accounts Department (IAAD)

Budget Allocation
Budget Allocation
Start Approved by Budget Finalized by End
DDO Initiated by
(X) Approver controller (ACN)
Initiator (AAO)
(AO)

Budget Allocation process

18 June 2014 NIC, Govt. of India 37

 Web Based Budget Allocation and Expenditure Monitoring System (BEAMS)
for Indian Audit and Accounts Department (IAAD)

Expenditure
Expenditure bill Expenditure amount
Authorised bill End
Start amount book by book Authorised by
amount passed by
DDO’s opreater DDO
PAO

Process of expenditure booking

RE/DE/* Demand Initiated (X)

Start Approved by Head Office
by DDO

Additional Budget RE/BE Demand Process

18 June 2014 NIC, Govt. of India 38

 Inauguration of Budget and Expenditure
Monitoring System

of

Indian Audit And Accounts Department

http://cag.delhi.nic.in/beams

18 June 2014 NIC, Govt. of India 39

 For Official Purpose

http://cag.delhi.nic.in/beams

For Practice and training purpose

http://cag.delhi.nic.in/beamsdemo

18 June 2014 NIC, Govt. of India 40