Jammu, Oct 23: All Jammu and Kashmir government departments will transition to electronic processing as the Finance department has ordered the implementation of an integrated digital financial workflow under J&K Integrated Financial Management System (IFMS).
Integrated digital financial workflow comprises e-Bill, e-Voucher and e-Account functionalities under the JKIFMS.
The transition to electronic processing, however, will not alter or dilute the financial, administrative or statutory responsibilities of any authority or functionary under the extant rules and regulations.
The integrated digital financial workflow will provide for appropriate interoperability among JKPaySys, TreasuryNet, JKHRMS, BEAMS, e-Sanction, e-GRAS and other relevant modules of JKIFMS, together with the necessary interfaces with RBI e-Kuber, PFMS, NPCI and SNA-SPARSH, wherever applicable.
Transactions relating to Centrally Sponsored Schemes (CSSs), as per an order issued by Financial Commissioner (ACS), J&K Finance Department Shailendra Kumar sanctioning implementation, will be processed through the prescribed SNA-SPARSH or PFMS framework, wherever applicable, in accordance with the instructions issued by the Government of India and the Finance department.
All system integrations will be implemented with appropriate access controls, authentication, transaction validation, data security and audit trail mechanisms. The adoption of electronic processing will not dispense with any statutory, financial or procedural requirement under the extant rules.
Financial Commissioner Shailendra Kumar has specified that no functionary will process a transaction outside the approved digital workflow except under duly authorised contingency arrangements or specific instructions issued by the competent authority.
The e-Bill functionality operating through the prescribed JKPaySys and TreasuryNet workflow, with appropriate integration of JKHRMS, BEAMS and e-Sanction, will function as the module for online preparation, processing and transmission of Government bills in the prescribed digital formats.
The e-Bill module has been designed with a three-tier Maker-Verifier-Approver mechanism.
In establishments requiring multiple users, the DDO may authorise additional Maker IDs, subject to the prescribed system hierarchy and access controls.
All e-Bills will be duly supported by the requisite electronic sanction in accordance with Government Order number 310-F of 2026 dated October 7, 2026 and will be authenticated through e-Sign, e-Hastakshar or Digital Signature Certificate (DSC), as applicable, at the designated stages of the workflow.
The e-Bills generated through JKPaySys will be transmitted electronically to the concerned Treasury through TreasuryNet for scrutiny and processing in accordance with the existing Treasury procedures and applicable rules. The system will facilitate electronic generation and communication of memos in cases where bills are returned for correction, clarification or removal of deficiencies.
As per the directions issued by the Finance department, the passing of bills at the Accounts Assistant or Accountant and Treasury Officer levels will be supported by the prescribed CPIS credentials and electronic authentication mechanism, as applicable. Upon completion of the prescribed scrutiny and electronic authentication by the Treasury Officer, the bill will be passed in the system and converted into an e-Voucher, with an appropriate electronic audit trail.
The electronically passed and cleared bills will constitute e-Vouchers in the prescribed digital format. The e-Vouchers will serve as electronic records of the transactions processed through the treasury and will facilitate accounting, reconciliation, audit and submission of accounts to the Office of the Principal Accountant General, Jammu and Kashmir, and the concerned Fund Offices, wherever applicable.
All e-vouchers will be generated, maintained and transmitted in accordance with the applicable Government accounting principles, treasury rules and instructions issued by the competent authority from time to time.
The e-Vouchers generated through the integrated workflow will, upon operationalisation of the requisite enabling ecosystem, be transmitted electronically to the Office of the Principal Accountant General, Jammu and Kashmir, for incorporation into the monthly accounts of the government.
The e-Accounts will continue to be organised and submitted on the existing two-list basis, namely, the first list covering the period from the first to the 18th of the month and the second list covering the period from the 19th to the last day of the month, or such other accounting periods as may be prescribed by the competent authority, it has been specified.
The Accounts and Treasuries Organisation has been instructed to coordinate with the Office of the Principal Accountant General, Jammu and Kashmir, the National Informatics Centre (NIC), J&K, and other concerned agencies to facilitate the required system integration, data exchange and operational readiness for electronic submission and receipt of accounts.
The Funds Organisation, Finance Department, has been asked to take necessary steps for suitable modification or upgradation of the GenProfit application, or such other prescribed system as may be required, to facilitate electronic receipt and processing of Fund Accounts.
The concerned technical agencies will undertake the requisite development, configuration, testing and integration to facilitate electronic bill processing, treasury scrutiny, payment, e-Voucher generation, accounting and reconciliation.
The e-Bill or e-Voucher facility, which commenced at Treasury Chadoora, district Budgam and Treasury Akhnoor, district Jammu, will be operationalised across all treasuries of Jammu and Kashmir in a phased manner.
Pending establishment and operational readiness of the requisite ecosystem at the Office of the Principal Accountant General, Jammu and Kashmir, for electronic receipt and processing of e-Accounts, the DDOs concerned will continue to furnish the requisite bills or documents and account-related information in the existing prescribed manner, including submission of physical copies wherever required by the transitional arrangements.
During this interim period, the concerned Treasuries or Accounts Rendering Units will continue to prepare and submit monthly accounts to the Office of the Principal Accountant General, Jammu and Kashmir, in accordance with the existing procedure and prescribed two-list system.
“Upon confirmation of operational readiness by the concerned authorities, e-Voucher and e-Account data will be transmitted and received electronically through JKIFMS, in accordance with the technical and procedural instructions issued by the Finance department,” Financial Commissioner has directed.
The DDO will remain responsible for the legality, admissibility, correctness, completeness and financial propriety of the claims preferred by the concerned office, including compliance with applicable sanctions, budgetary provisions and delegated financial powers.
The maker, verifier and approver will discharge their respective duties with due diligence and shall remain accountable for the functions assigned to them.
Treasury functionaries have been directed to ensure that bills are scrutinised, passed, returned or otherwise disposed of in accordance with the applicable rules, prescribed workflow and delegated authority.
All authorised users will safeguard their login credentials, CPIS credentials, electronic signatures and authentication facilities.
As per directions, sharing or misuse of credentials, unauthorised access, manipulation of records or bypassing of the prescribed workflow will not be permitted.
The Accounts and Treasuries Organisation, in coordination with NIC J&K and other concerned agencies, have been instructed to facilitate system configuration, user-role mapping, integration of applications, technical support, training and monitoring of the integrated workflow.
The concerned Treasury Officers will ensure the orientation and capacity building of DDOS, departmental Accounts Personnel and other designated users regarding the prescribed procedures for e-Bill preparation, verification, electronic authentication, Treasury scrutiny, e-Voucher generation and reconciliation.
The NIC J&K and other designated technical agencies will provide necessary technical assistance for resolving implementation-related issues and ensuring the smooth functioning of the integrated modules.
The Financial Commissioner has asked all Administrative Departments, Heads of Departments, DDOS, Treasury Officers, Accounts Personnel and other stakeholders to ensure strict compliance with these directions and extend the requisite cooperation for effective implementation of the integrated digital financial workflow.
The Accounts and Treasuries Organisation has been entrusted with the job to monitor the progress of operationalisation, identify implementation issues and coordinate with the concerned agencies for their timely resolution. “The Finance Department may issue such Standard Operating Procedures (SOPs), technical advisories, workflow instructions and operational guidelines as may be necessary for effective implementation,” the Financial Commissioner has maintained.
