Khajane-

Khajane-II: PRI Financial Management

Finance Department,
Govt. of Karnataka

SALIENT FEATURES OF KHAJANE II

Integrated platform for all stakeholder departments
for real time transfer of information.
Online system for budget preparation (ZP/TP/GP Link
Document)
Online system for release of funds
Online bill submission by DDO
Online challan generation
Real-time information regarding receipts, fund
releases, expenditure

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 SALIENT FEATURES OF KHAJANE II
Use of biometric authentication
mechanism for authenticating access into
Khajane II system
Use of digital signature for non
repudiation
Bilingual support for both English and
Kannada
Generation of various MIS reports for
decision making and reporting purposes
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OVERVIEW OF PRI
H
Fund Releases from
Budget Preparation
Budget Preparation FD/AD to PRI

Budget Control Accounting of PRI Fund Releases within

Bill Preparation and Submission
Receipts PRIs
Bill Processing
Bill Preparation and Accounting of PRI
Payment Authorization Submission Expenditure
Receipts
Processing of
Reconciliation of
Account Compilation & Vouchers/Challans by
Reconciliation Receipts and Expenditure
ZP/TP

Non Treasury Transaction

Preparation of Write Back of Unspent
Monthly/Annual Accounts Balances in the PRI

Banks CPSMS SPVs

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NEW FUNCTIONALITIES IN KHAJANE II
Generation of TP Link Document
Generation of GP Link Document
Fund Releases to the TP:
With TP Link Document
Fund Releases to GP:
With GP Link Document
Budget Allocation for DDO
Budget Preparation and Fund Release to PRIs
in 11 digit MPAS HOAs
Accounting of PRI Transactions as per MPAS
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MODEL PANCHAYAT ACCOUNTING

SYSTEM
MPAS HOA Structure
MPAS Expenditure HOA:
Major Head – Minor Head – Sub Head –
Object Head
Example: 2202 – 101 – 18 – 01
Nomenclature: Education – Primary Education
– Mid Day Meals Scheme – Salaries

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 MODEL PANCHAYAT ACCOUNTING
SYSTEM
MPAS Receipt HOA:
Major Head – Minor Head – Sub Head –
Demand Number
Example: 1601 – 102 – 18 – 17
Nomenclature: Grant in Aids – Grants from
State Government – Mid Day Meals
Scheme – Education Demand

PRI FUNCTIONALITIES HANDLED IN KHAJANE II

ZP Link Document
TP Link Document
Budget
GP Link Document
Preparation Budget Allocation

ZP Schemes
Fund Releases TP Schemes WITH and WITHOUT
TP LINK DOCUMENT
from FD/AD GP Schemes WITH and
WITHOUT GP LINK
DOCUMENT

Auto generation of Payees Receipt Bills by

Centralized/Decentra DDO (FD/AD) – Centralized

lized Payment of Funds Auto generation of Payees Receipt Bills by

CAO ZP/EO TP - Decentralized
to PRIs

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 BUDGET PREPARATION IN PRI

System
• DDO
generated
• CO alerts to
• CEO,ZP ensure
• Planning Department timely
• Finance Department completion
ZP LINK of process
DOCUMENT

TP Link GP Link
Document Document
• CO RDPR OTHER SCHEMES
• CAO ZP SCHEMES
• CO
• CEO ZP • CAO ZP
• CAO ZP
• IFA RDPR • CEO ZP
• CEO ZP
• FD • IFA RDPR
• IFA RDPR
• FD
• FD

FUND RELEASES TO PRIs

ZP
TP Schemes GP Schemes
Schemes
With TP Link With GP Link
Document Document

Without TP Link Without GP Link

Document Document Workflow
Management System
for efficient flow of
information
• System generated Release Orders

• Online issuance of Government Orders

Centralized Releases Decentralized Releases

• Release Order to DDO • Release Order to the PRIs

(FD/AD)
• Release Letters to PRI

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 CENTRALIZED/DECENTRALIZED WITHDRAWAL OF FUNDS

Draft Payees Receipt Bill Preparation by Caseworker

Online
Online Bill Submission to Treasury by DDO intimation to
Centralized – DDO (FD/AD)
Decentralized – CAO ZP/EO TP/ DDO at
Secretary GP
each stage
of Bill
Bill Processing Submission
and
Processing
Transfer of funds from State Consolidated Fund to PRI
Fund

PRI FUNCTIONALITIES HANDLED IN KHAJANE II

Receipts from GOK (1601 – 102 - SS – DD)

PRI Receipts from GOI (1601 – 101 – SS- DD)

Receipts from SPVs (1601 – 103 – SS – DD)
Receipts
Receipts from Public

CAO to CO/DDO ZP Schemes

Fund Releases
CO to DDO
within PRI EO to DDO - TP Schemes

Bill Preparation in MPAS

PRI HOAs
Accounting of
Expenditure Expenditure in MPAS

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 FUND RELEASES WITHIN ZPs

ACCOUNTING OF MPAS RECEIPTS

Automated Receipt
IN PRI accounting in MPAS
GOI Releases: 1601 – 101 – SS – DD (FUND I) on credit in 8448
GOK Releases: 1601 – 102 – SS – DD (FUND II)
Receipts from SPV: 1601 – 103 – SS – DD (FUND III)
Public Receipts: Rent Receipts, EMD, Security Deposits (FUND
III)

FUND RELEASE WITHIN PRIs

ZP Schemes TP Schemes • System Generated
CAO to CO/DDO
Release Orders

EO to DDO
• Online Issuance of
Release Orders to
CO to DDO
CO/DDO

PRI EXPENDITURE

Online Bill Preparation and Online

Submission by DDO intimation to
DDO at each
stage of Bill
Bill Processing by Treasury Submission
and
Processing
Accounting of MPAS
Expenditure

Automated payment
accounting in MPAS on
debit in 8448

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 PRI FUNCTIONALITIES HANDLED IN KHAJANE II

Fund Request

Fund Request sent from DDO,

CO, CAO and AD

Processing of Fund Request at

CO, CAO, AD and FD

Re-distribution in PRI Re-appropriation in PRI

Re-distribution process Re-appropriation process

initiated at CO Office initiated at CAO, AD and FD

Re-appropriation proposal
Re-distribution process initiated at CAO, AD
initiated at CAO Office
Processing of Re-appropriation
requests at AD and FD

PRI FUNCTIONALITIES HANDLED IN KHAJANE II

Reconciliation of Reconciliation of Expenditure by DDO (62B)

Receipts and Expenditure Reconciliation of Receipts by DDO (SOR)

Within same Fund Type, modification in

Modification of MPAS Accounts
MPAS Accounts Across Fund Type, modification in both
State Accounts and MPAS Accounts

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 RECONCILIATION OF EXPENDITURE/RECEIPTS

Reconciliation Verify 62B with

Cashbook and
of Expenditure Generate 62B
physical copies of
by DDO bill

Reconciliation Verify with

of Receipts by Generate SOR physical copy of
challan
DDO

Correction
Approval/Rejectio
Request to Request processed
n of Request
Treasury

Modification Within Same Fund

Across Fund Type,
modification in
of MPAS Type, modification
MPAS Accounts
in MPAS Accounts
Accounts and State Accounts

PRI FUNCTIONALITIES HANDLED IN KHAJANE II

Rendering of Submission of Sub Treasury Accounts to

the TPs
Treasury
Submission of Sub Treasury Accounts to
Accounts to PRI District Treasury for ZP transactions
Submission of District Treasury Accounts
to ZPs

Processing of
Verification of physical
Vouchers/Challans by
challans/vouchers
ZP/TP

Preparation of Generation of 8 Formats

Monthly Accounts as prescribed by MPAS
as per MPAS

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 RENDERING OF TREASURY ACCOUNTS TO PRIs

Sub Treasury
Accounts for
ZP
Transactions

ZP • Processing of Vouchers/Challans
by ZP/TP

District
Treasury • Generation of MPAS Reports (8
Accounts Formats)

• Online Submission of MPAS

Reports to ZP by TPs
• Online Submission of MPAS
Reports to RDPR by ZP
Sub Treasury
Accounts TP

PRI FUNCTIONALITIES HANDLED

IN KHAJANE II

Fund I/III – Carry Forward of Unspent Balances

Annual Closure Fund II – Demand Wise Transfer of Funds from MPAS

Expenditure Heads to MPAS 8443 Head
of Accounts

Authorization for Generation

Write Back of Funds Write Back by FD
to State Consolidated and Issuance
Auto generation of
Fund Payees Receipt Bill for of
write back
Government
Order

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 PRI FUNCTIONALITIES HANDLED
IN KHAJANE II
Statement of Authorization
Maintenance and Expenditure for DDO
of Cashbook Cashbook for PRI

Generation Scheme Folio for CAO/EO

of Scheme Scheme Folio for CO
Folio Scheme Folio for DDO

Submission
of UCs Generation of UCs by CAO

Deoartment of Rural Development

and Panchayat Raj
Government of Karnataka 22

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