Development Programme
Financial
Management
Manual
PPP Dn ,Public Works Department, Government of
Rajasthan
Table of Contents
Procurement
Chapter 1: INTRODUCTION
The Government of Rajasthan has sought assistance from the World
Bank for preparing and implementing the Rajasthan State Highways
Development Programme (RSHDP).
Objective of the Project: .RSHDP has been taken up by the Govt. of
Rajasthan for Strengthening, upgrading and widening of all State
Highways to Two-Lane standards and also to improve Road Safety by
way of improving Road Geometry and introducing IT based Intelligent
Transport Systems.
1.1 Project Implementing Agency:. The Additional Chief engineer
(PPP) will be responsible for the execution of this ambitious
programme. He will work under the guidance of CE (NH) and ACS
,PWD. There are two high power committees for framing and
sanction of policy decisions on PPP project and infrastructure related
issues. These are Empowered Committee on Infrastructure
Development (ECID) headed by the chief secretary and the apex
committee Council for Infrastructure Development (CID) headed
by Honble Chief Minister of Rajasthan. Additional chief engineer
(PPP) will be supported by fleet of engineers both in office and field
as shown in organization chart appended herewith.
1.2
The world bank project related activities like issuing of EOI, NIT, RFQ
, RFP and receiving, opening, evaluating with the help of financial
consultants, awarding etc. will be managed by Superintending
Engineer, Executive Engineers and Assistant Engineers working
under the overall supervision of ACE(PPP).
Seven project
implementing units located at appropriate Headquarters and
headed by Executive Engineers will be responsible for all field
related activities of the projects. Each of these PIU will be assisted
by 1-2 Assistant Engineers depending on work load.
1.3 Project Description:
Component A:
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help PPP Unit better manage the Land acquisition and resettlement
process using mobile-based, transparent, and holistic RAP Information
in real-time. The third major application to be supported on the Web
portal would be the PPP Contracts Management Tool (PCMT), a web
used application that is intended to be owned, operated, and
maintained by RSHDP PPP unit as a tool to measure the performance of
Concessionaires that would maintain the Project roads through
performance-based PPP contracts.
In the areas of Social and Environmental Management, the
capacity of the institution is proposed to be strengthened through
outsourcing of suitable skill set.
Component C:
Road Safety Management Plan: This component will support
the strengthening of road safety management systems in Rajasthan
with the objective of reducing the number of fatalities and serious
injuries from traffic accidents in the state. The existing highway
alignment will be technically evaluated for its engineering design by
the feasibility consultant during planning stage, IE /AE at the
construction phase with expert inputs from the safety consultant. The
intervention levels, type, adequacy and the time lines will be decided
and monitored for their effectiveness regularly by the independent
safety consultant through periodic safety audits.
This will also be accomplished through:
1. Intelligent transportation systems (ITS)
2. Development of Road Accident Data Management System
(RADMS).
3. Developing Trauma Centers along the highways to provide
medical aid to the accident victims in golden hour thereby
reducing the number of fatalities.
4. Road Safety Education and Awareness Programs along the
highways.
5. Support to states other stakeholder department such as Police
Department. Transport Department for procurement of Road
safety Equipment and related training.
6. Development of ITS intervention in a coherent manner for road
safety with Police, Transport etc.
7. Rehabilitation of project affected persons (PAPs).
Chapter
2:
Executive Engineer
Assistant Engineer1 or 2 nos.
Accounts Personnel
Support staff as per requirements
FA (PPP)
PIU-1
AE-1
AE-2
DAO
CAO (PPP)
PIU-2
AE-1
AE-2
DAO
9
..
A.O (PPP)
PIU-7
AE-1
AE-2
DAO
The ACE (PPP) office is administrative office while the PIU are
implementation Offices, each assigned with specific role and
responsibilities. The PIUs are responsible for implementation of all
project related activities including LA, Utility shifting, and statutory
permits/ licenses etc.in the field, accounting and financial reporting,
and project audit.
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ACE(PPP)
SE PPP WB
PIUs
FA
CAO
PMC
2.3 Training:
The Financial Management staff working on the project will be
suitably trained on Bank FM, contract management, maintaining of
contract data, procurement procedures, and disbursement
procedures and on other FM areas that will help them to rendering
their responsibilities.
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Chapter 3: BUDGETING
3.1 Budget Preparation
Preparation of proper budget plays an important role in timely
implementation of a project. Budget involves identifying specific tasks /
objectives of the project to be achieved in a given time frame.
Budget will be prepared by PIUs for demanding funds for their
requirements according to the works awarded in their jurisdiction and
send to the ACE (PPP) office for compilation in the overall budget of the
PPP Dn as per the programme decided by ACE (PPP) /ECID/GOR in
specified formats provided in budget manual.
ACE (PPP) will submit the budgetary proposal to FD in due course.
It would be mandatory on the part of the State Government to make
sufficient provision in their budget to meet the project expenditures to
be incurred during the financial year. The budget should be separate
for this project.
3.2 Time lines of budget preparation:
The budget process, including reviews and approvals, will follow the
existing system followed in RPWD generally according to the following
schedule.
i.
ii.
iii.
iv.
v.
PIU will send budget estimates for next year and revised estimate
for current financial year in the month of September / October of
the year The ACE (PPP) office.
ACE (PPP) office will review and compile the budget on the basis
of outlay conveyed by the Planning Department GOR in month of
October / November.
Then the budget is uploaded on the IFMS in the month of
November / December.
The budget estimates uploaded on IFMS will be discussed in
Budget Finalization Committee (BFC) in FD, GoR on the dates
schedules by FD.
The FD, GoR will place the budget in the legislature and shall be
approved in February / March.
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3.3
Budget Formats:
Approval of Budget:
The budget will placed by FD, GoR before the Legislature and
approved by Legislature in the month of February / March.
3.5
Budget Monitoring:
Supplementary Budget:
Budget Heads:
The budget for the project will be prepared under project specific
components and sub components wise budget heads.
Project funds shall be budgeted under separate project specific
budget line(s) with separate sub heads for each project component.
This will help in simplifying budgeting, accounting and reporting for
the project. The budget heads created for the project are provided in
the following table:Component
A-
Improvement
of State
Highways
Demand No. 51
5054Roads
&Bridges
Capital
Exp.
04- Distt. & Other
roads
789Specific
Component for SC
(12)World
Bank
funded RRSMP
[01]- Rural Approach
roads
Demand No. 30
5054- Roads &Bridges
Capital Exp.
04- Distt. & Other
roads
796- Tribal Area SubPlan (TASP)
(15)World
Bank
funded RRSMP
[01]- Rural approach
roads
74- Exp. On Const. of
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World Bank
CAAA
Contractor/CONCESSIONERS
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5.5 Reconciliation:
Reconciliation will done at State level (PPP Dn.)with the
Accountant General (A&E) as per provisions in State system (on a
monthly and annual basis). The reconciliation should be completed
with 20 days of month end and 90 days of year end.
Reconciliation will done at PPP Dn level with Treasury as per
provisions in State system (on a monthly basis). The reconciliation
should be completed with 10 days of month end.
5.6 Assets Management:
Assets management will be done in accordance the provision on
PWF & AR and norms of RPWD in specified manner.
5.7 Monthly Compiled Accounts (MCA):
Monthly Compiled Accounts will be prepared and submitted by
the PIUs to ACE(PPP) and Accountant General (A&E) as per State
accounting system (IFMS) in specified Performa and time schedule
(monthly basis, to be submitted within 15 days of month end
5.8 IFMS System:
IFMS system is in place for demand and distribution of LOC and
payment to contractors in accordance with procedure laid down by
Finance Department, GoR and Rajasthan, PWD. The Works Accounting
Module which has been implemented from May 1, 2013 has various
functionalities like distribution of LoC through the system, e-payments
and preparation of Monthly Compiled Accounts.
5.9 Financial Reporting:
i. Financial reporting between PIU, ACE (PPP), Rajasthan PWD
and Accountant General (AG) will be as per provisions of
PWF & AR.
ii. Financial reporting between RPWD/ACE (PPP) and the Bank
will be by Interim Unaudited Financial Report (IFR). A copy
of reimbursement claim will also be sent to FD (W&M) GoR.
iii. IFR contains expenditure of the project during and total upto
expenditure on project.
iv. PIU will submit monthly expenditure to head office by 5 th of
every month and ACE (PPP) will compile and send to all
concerned as per above.
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v.
vi.
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7.2
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
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9.2
9.3
9.4
9.5
9.6
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Chapter
11:
TRANSPARENCY
DISCLOSURE
AND
11.1OBJECTIVE
The objective is to ensure accountability & transparency in all
aspects of Financial Management during the Project
implementation.
11.2 DISCLOSURE ON PROJECT WEBSITE
The following information and documents (pertaining to Financial
Management) should be disclosed on the project website.
a.
b.
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