Clarification on School Grants (SMC / CRC) and Treasury/PFMS Operations

 

There is widespread confusion among Headmasters (HMs) regarding the Head of Account (HOA) mapping in Treasury systems (like CFMS/IFMIS) versus the Single Nodal Agency (SNA) / PFMS SPARSH portal for withdrawing and spending Samagra Shiksha grants (Composite School Grant, Cluster Complex/CRC Grant, and MRC Grant).

Below is the official mechanism prescribed by the State Project Director (Samagra Shiksha) regarding HOA mapping, withdrawal procedures, and official escalation channels.

1. Key Distinction: Treasury HOA vs. SNA/PFMS Portal

  Treasury Heads of Account (HOA): Treasury mapping (CFMS/IFMIS) is handled at the State and District levels (by State Project Director / DEO / APC). Local school HMs do not file regular treasury bills against a traditional Department Head of Account for SMC/CRC routine grants.

Single Nodal Account (SNA / SPARSH / PFMS): All Samagra Shiksha grants (SMC Composite Grant & CRC Complex Grant) are released electronically directly into the designated SNA Bank Accounts / PFMS SPARSH Virtual Allocations.

No Direct Treasury Cash Withdrawal: HMs cannot withdraw cash directly through a Treasury bill counter. Funds are utilized via vendor payments / Print Payment Advice (PPA) / digital expenditure approvals through the PFMS / SNA-SPARSH portal.

2. Roles & Expenditure Approval Mechanism

For drawing or utilizing the sanctioned grants:

| Level | Grant Type | Maker / Data Operator | Checker / Data Approver | Payment Mode |

|---|---|---|---|---|

| SMC Level | Composite School Grant | HM / Designated Teacher | SMC Chairman | Direct Vendor / PPA via PFMS/SPARSH |

| CRC Level | Complex Grant | Complex Assistant / HM | Complex HM | Direct Vendor / PPA via PFMS/SPARSH |

| MRC Level | Mandal Grant | MEO Office Staff | MEO | Direct Vendor / PPA via PFMS/SPARSH |

3. Step-by-Step Procedure to Process & Withdraw/Utilize Amounts

  Check Allocation: Verify the sanctioned amount for your school via the UDISE portal / District Educational Office (DEO) proceedings.

  Estimation & Resolution: Pass an SMC/CRC committee resolution and prepare an estimation for the intended expenditure (e.g., maintenance, TLM, contingency).

  Upload via Official App: Upload the expenditure estimation in the TCS App / PRABANDH portal as per State instructions.

 PFMS / SNA-SPARSH Entry:

    Log in to the PFMS / SNA SPARSH portal.

   Register the Vendor/Party account details (bookstore, hardware shop, service provider, etc.).

 Create the Expenditure / Payment Voucher.

Generate the Print Payment Advice (PPA) or digital sanction.

 Approval: The Data Approver (SMC Chairman / Complex HM) approves the voucher online.

 Disbursement: The amount is transferred directly to the vendor's bank account (or reimbursed against paid bills, where explicitly allowed).

4. Direct Actionable Contacts for Clarification

If HMs are facing technical issues regarding zero-balance mapping, sub-controlling officer (SCO) codes, or SNA-SPARSH portal errors:

Mandal Education Officer (MEO): First point of escalation for login or mapping issues at the Mandal level.

  District Educational Officer (DEO) & Additional Project Coordinator (APC - Samagra Shiksha): Contact the District Finance Controller or District MIS Officer handling Samagra Shiksha accounts. Samagra Shiksha State Helpline / Finance Wing: Reach out to the Finance Controller at the Office of the State Project Director, Samagra Shiksha, Amaravati.