Budget Estimation, Allocation & Monitoring System (Beams):
BEAMS is an online system to distribute the budget and to authorize expenditure. As soon as the budget is released, the departments can allocate funds to their field officers through this system. All the expenditure is thereafter not only checked for budget availability before the bills can be submitted, but also the monthly cash flows are controlled against pre-determined targets. It permits the re-appropriation of funds within the prescribed limits and allows withdrawal/surrender of budget grants. As part of the implementation of Integrated Financial management System (IFMS) project in Manipur, the BEAMS software developed by NIC Pune was customized and implemented in the State of Manipur w.e.f October 2014 on pilot basis.
The system becomes operational as and when the budget/supplementary data are loaded on the system. The system captures the actual fund transfer from Finance Department to Administrators, then to Controlling Officers and further to Drawing & Disbursing Officer (DDO). The fund transfer consists of various operations like Allocation, Surrender, Withdrawal, Re-appropriation and Cash Flow change. The bill entry process makes available the scheme wise funds on monthly basis to DDOs. DDO then utilizes these funds for booking expenditure against it. The system maintains monthly balances for every DDO and every scheme, which he operates.
- Finance Department
- Administrative Departments (Comm/Secretary)
- Controlling officers (COs) under the Administrative Departments
- Drawing & Disbursing officers (DDO)
- Treasury & Sub Treasury Officers
Each user will operate on two modes – Final and Draft. Every transaction in the system is created by Assistant as Draft and approved by officer as Final. The bill entry process makes available the scheme wise funds on monthly basis to DDOs. DDO then utilizes these funds for booking expenditure against it. The DDO of every Department does the tasks of entering scheme code, gross amount, deductions, net amount etc to the system. He can also change the cash flow from one month to another within the limit of yearly grant of a particular scheme. Ultimately the DDO has to generate Authorization Slip from BEAMS before submitting the bill to the Treasury for payment. Bills submitted to Treasury without Authorization Slip will be objected by the Treasury concerned.