PFMS Reports

Description of Report
Elements for Domain Users
October 2017
Version 1.0

Public Financial Management System

Controller General of Accounts
Department of Expenditure
Ministry of Finance
 PFMS Reports - Description of Report Elements
1 Description of Report Elements
1.1 Report Description Template:
S.no Parameter
1 Report Title
2 Intended Audience
3 Purpose/ Objective
4 Filters
5 Tabular View
Tabular View Levels
Data Elements
6 Exceptions, Constraints &
Exclusions
Description
This denotes the nomenclature of the report
consisting of the descriptive name along with
its report code.
This component provides information on the
primary users of the report intended to
access the report for decision making.
This component provides the relevant
information to the user for further analysis
and taking informed decision.
This component describes the various filter
selection options given to the user for the
report, so that the user can conveniently view
the desired subset of the complete dataset.
This section provides the description of the
report view in terms of its dimensions &
Measures.
Some reports provide users with the ability to
drill down into lower levels of detail by
clicking on hyperlinks provided within the
report.
These are data columns represented in the
tabular view of the report. These include
business entities across which amounts and
counts can be calculated or they can be
numeric values that represent a business
metric.
This would denote any exceptions or
constraints that limit the scope of report
delivery. It would also include any element
that is not included in the report.
1|Page
 PFMS Reports - Description of Report Elements

1.2 EAT Module Reports:

1.2.1 EAT01 Report
EAT01 Report Description
S.no Parameter Description
1 Report Title EAT01: Scheme-Wise agency mapped
2 Intended Audience Program Division, Chief Controller of Accounts
(CCA)
3 Purpose/ Objective The objective of this report is to know the total
number of agencies mapped with PFMS for a
particular scheme and whether that agency is
using EAT module or not.
4 Filters This report can be filtered by Financial Year and
Scheme, which gives users the ability to see data
for the year and scheme of their choice.
5 Tabular View
L1 Level 1: The following are the data elements in the first level of the report
Hierarchical Level: This denotes the level at
which the agency is mapped. This level is set
at the time of agency mapping by the user
 #Agencies Mapped: This denotes the
Data Elements
aggregated count of agencies mapped under
the respective hierarchical level.
 Total: This gives the aggregate total count of
all agencies mapped for the selected scheme
L2 Level 2: This report provides users with the ability to see agency details by
clicking on the total agencies mapped at a particular level shown in report
level 1. Following are the data elements shown in the second level of this
report.
 Agency Name: This shows the name of the
registered agency
 Unique Agency Code: This shows the unique
Data Elements
code of the registered agency
 EAT [Y/N]: Y/N flag denotes whether the
agency is using EAT module or not
6 Exceptions, -
Constraints &
Exclusions

2|Page
 PFMS Reports - Description of Report Elements

1.2.2 EAT02 Report

EAT02 Report Description
S.no Parameter
1 Report Title
2 Intended Audience
3 Purpose/ Objective
4 Filters
5 Tabular View
L1 Level 1:The following are the data elements in the first level of the report
Description
EAT02: Agency Statement on Fund Flow and
Unspent Balances
Program Division
First & Below Level Agencies
Financial Advisors/ CCAs
The objective of this report is to show agency-wise
fund flows and more importantly the latest
unspent balance for a scheme in a financial year.
Further releases to agencies will be based on their
unspent balances as reflected in this report. Also
this report would be used for executing the OM-
F.No.48 (06)/PF-II/2016, dated 12th September.
This report can be filtered by Financial Year and
Scheme, which gives users the ability to see data
for the year and scheme of their choice.
 Level Name (1): This denotes the level of the
agency (central, central agency, state etc.).
 Agency Count (2): This denotes the agencies
mapped at the given level
 Release from GoI for the FY (3): This denotes
the aggregated sum of amounts released from
the GoI to an agency (normally first level
agency), as grants under a particular scheme.
 Release from Parent Agency (3A): This denotes
the aggregated sum of amounts released by
the parent agency to the lower level agencies.

Data Elements
 Funds Received through EAT from GoI (4):
This is the aggregated sum of all funds
received from central govt. via EAT module (by
normally a parent level agency)
 Funds Received through EAT from Parent
Agency (4A): This denotes the aggregated sum
of funds received from the parent agency by
any lower level agency
 Other Receipts (5): All funds received from
other sources+ funds received from state govt.
+ interest income
 Opening Balance (6):
o For an agency which is already using
EAT, its opening balance as on 1st April

3|Page
 PFMS Reports - Description of Report Elements

EAT02 Report Description

S.no Parameter Description
2017 will be considered as the opening
balance. This shall be calculated in
retrospect by removing all receipts and
expenditures of the agency from 1st
April 2017 to 30th September 2017.
o For agencies who shall be using EAT for
the first time, provision will be given to
them to enter their own cashbook
balances as on 1st October 2017 as the
opening balance
 Total Available Fund (3+3A+5+6) (7): Release
from GoI or Parent Agency for the FY + other
receipts + opening balance
 Expenditure (8): This is the aggregated sum of
expenditure (include settled advances) done by
the agency
 Advance (9): This is aggregated sum of total
unsettled advances for the agency
 Transfer (10): This is the aggregated sum of
amount transferred to lower level agencies
 Unspent Balance [7-(8+9+10)]: Total available
funds - (expenditure + advances + transfers)
L2 Report Level 2: This report level provides users with the ability to see
details of lower level agencies for the given parent level agency by clicking
on the hyperlink provided on the agency count.
Note: that the data elements shown in the second level of this report are
same as those shown in the first level (described above) except there are
two additional columns provided for agency name and agency code.
6 Exceptions,  Opening balance is the cash book balance of
Constraints & the agency and not its bank pass book
Exclusions balance.
 Other Receipts with regard to EAT02 report
will include funds received from:
o Other sources
o State Government (not applicable for CS
schemes)
o Interest income
 Investment will not be included in calculating
unspent balance in EAT
 If the agency is using EAT completely then
funds received through EAT should be equal to
funds released from GoI or parent agency

4|Page