Exception Reports and its Compliances

Date: 29.10.2024

The reports provided under Management Dashboard have been categorized into three types based
on the severity of financial impact:

1. MIS (Managerial Information System): These reports support decision-making processes.

2. Alert Reports: These require regular monitoring to detect any irregularities.

3. Exception Reports: This category includes high-severity reports that may have a significant
financial impact. These reports need to be reviewed frequently, and appropriate actions
should be taken to resolve the issues.

Functionalities for Compliance of Exceptions related to PF, Pension & Salary have been made
available in respective modules (PF, Pension & Bill Passing respectively) of IPAS. The user
manual for marking compliances is attached as Annexure.

Below is a module-wise list of reports with their respective categories:

1. Provident Fund (PF)

The following Reports are available under PF section of Dashboard: -

S No. Report Name Category

1. Settlement done but balance exists Exception

2. Negative Closing Balance Exception

Employee not in PF Scheme but Non-Zero PF balance

3. Exception
exists

Settlement delayed for more than 6 Months and less

4. Exception
than 2 years

5. Settlement delayed for more than 2 years Exception

6. CB-OB Mismatch Exception

Employee Ledger Pending for Transfer Out for more Exception

7.
than 1 month
Employee Ledger Pending for Transfer Out by Other Exception
8.
unit to this unit for more than 1 month

9. Negative Interest Exception

 Suggested Action:

Based on Use Cases, required action has been suggested as below: -

1. Employees retired prior to implementation of IPAS: - Legacy Data was ported in IPAS. The
manual ledger of such employees may be verified. If OK, the compliance of Exception may
be set through the option “Exception Compliance” available in IPAS. Once complied, the
exception will be removed from the Exception Report.

2. Employees retired after implementation of IPAS: - Legacy data and/or Opening Balance
was ported in IPAS. The following cases have been observed: -

Sr. Use Case Suggested Action

No.
2.1 PF settled but Balance exists due to entry in A facility is being provided* to delete
Ledger after settlement through following such entries made by users after
ways: - employee’s PF Settlement. Railways
i. Manual entry of duplicate credits may delete such duplicate credit from
ii. Posting to Ledger from JV ledger.

2.2 Employee Retired in March but Abstract of System will remove the Interest card
Settlement was made in Next Financial year. from Ledger, which is appearing in
March. Opening Balance will be
recalculated. It will remove such cases
from the Exception Report. No action
required by Railway
2.3 On transfer of employee from one unit to Being removed from Exception Report.
another, his/her PF ledger was not transferred No action required by Railway
in the system, causing positive balance in
One unit and Negative balance in another
unit. However, Employee’s overall PF balance
is NIL.

2.4 Employee’s PF was recovered through Last After verification, balance may be
Wage/ Supplementary Bill in case of ONR. transferred to PF deposit through JV.
Payment to the employees may be
made later through PF deposit. A facility
has been provided at appropriate
levels (AO to initiate, JAG to confirm)
to open the closed PF ledger.
2.5 Employee retired but PF has not yet been Railways may verify and discuss such
settled in IPAS cases with CRIS.
 3. Employee not yet retired:- Following cases have been observed:-

Sr. Use Case Suggested Action

No.
3.1 An employee is not under PF scheme. A facility is being given for
However, his/her balance exists in IPAS PF Reversal/deletion of Interest. After
ledger. verification of the Employee’s PF Ledger,
balance may be transferred to PF deposit
through JV. Payment to the employee may
be made later through PF deposit.
3.2 Employee is Serving under PF scheme. Still Railways may verify the data with Manual
data is coming under Exception Reports Ledger and discuss with CRIS for such
cases.

2. Pension
The following Reports are available under Pension section of Dashboard: -

S No. Report Name Category

1. Leave Bill Multiple Payment Exception

2. DCRG Bill Multiple Payment Exception

3. GIS Bill Multiple Payment Exception

4. Commutation Bill Multiple Payment Exception

Suggested Action:
The exception reports need to be verified for duplicate/wrong payments towards Settlement
Bills (Commutation/DCRG/Leave Salary/GIS) and necessary action to be taken by Railways.
The compliance of Exception may be set through the option “Exception Compliance”
available in IPAS. Once complied, the exception will be removed from the Exception Report.

3. e-PPO
The following Reports are available under e-PPO section of Dashboard: -

S
Report Name Category
No.

1 ePPO Status Processed by Unit and HQ for Employee Retired in a MIS

specified Month
2 List of employees pending at various stages of ePPO for Employee MIS
Retired in a specified Month

These are MIS reports for monitoring the status to expedite the process.
4. ARPAN
The following Reports are available under “ARPAN” section of Dashboard: -

S No. Report Name Category

1 Unlinked Scroll Data Exception

Suggested Action:

The data needs to be verified and necessary action to be taken to prevent wrong claims.

5. Payroll
Exception Reports for employees, whom salary has been processed and paid through IPAS,
have been categorized as below.

1-MIS Reports - These reports are for MIS Purpose generated through Employee Biodata or through
Processed Salary in IPAS.

Sr
Use Case Source
No.
1 ZERO NETPAY Processed Salary

2 List of Long Absentee. Employee Biodata

3 Employee Count as per Service Status Employee Biodata

4 Employee Count as per Employee Type Employee Biodata

2- Alert –

Sr
Use Case Source Solution
No.
Allowances (like OT, TA, NDA, NHA, NDA,
KMA, CEA etc., which were entered directly in
Change Card earlier) with value higher than
Threshold Value are shown.
Default Threshold values have been set for
each Allowance against all Pay Levels.
High Allowances for the These Default Threshold value can be edited
1 period <From Month> to <To Processed Salary by ADMIN (Sr. DFM) of the units , which will
Month> become the threshold value for Accounting
Unit.
Individual users can also edit default value for
himself/herself to analyse the allowances
data.
Necessary checks may be conducted to
identify any wrong payment.
NON GAZZETTED EMP HAVING Necessary checks may be conducted to
2 Processed Salary
GROSS MORE THAN 2 LAKH identify any wrong payment.
 GAZZETTED EMP HAVING GROSS Necessary checks may be conducted to
3 Processed Salary
MORE THAN 4 LAKH identify any wrong payment.
Serving Employees Still in 6th CPC Compliance of these Records can be done
4 and salary is paid within last 6 Employee Biodata through Exception Compliance functionality
months for each employee.
System will verify Employees through HRMS
data. Other than those employees,
Employee not verified and Salary
5 Employee Biodata employees may be verified through
Paid in IPAS.
Verification of Employee Details in Payroll
Module.

3- Exception -

Sr
Use Case Source Solution
No.
Compliance of these Records can be
Employee paid salary as per 6 CPC with 7 CPC Processed
1 done through Exception Compliance
basic Salary
functionality for each employee.
Compliance of these Records can be
Employee having Quarter Recovery and HRA Processed
2 done through Exception Compliance
both in the same month Salary
functionality for each employee.
For the employees, whom PF/NPS
NPS Recovered for the Employees of Emp Type Processed
3 Scheme has been changed, may be
other than NPS Category. Salary
marked in Payroll Module.
For the employees, whom PF/NPS
Employees of PF Type joined On or After 01- Employee
4 Scheme has been changed, may be
Jan-2004 Biodata
marked in Payroll Module.
PRAN not available for the Employee of Type Employee PRAN can be updated through Rectify
5
NPS category Biodata Employee details.
Employees may be Transferred In or
List of employees whose Salary processed in
Employee may be marked as Duplicate
6 IPAS and are Transferred Out for more than 2
Biodata employees with the Actual IPAS
months and still not Transferred In.
Employee Number.
Employees marked as Serving but their Salary Employee Service status of the employees may
7
not been processed for more than 6 months Biodata be rectified from Payroll Module.
 6. Books & Budget
The following Reports are available under “Books & Budget” section of Dashboard: -

S No. Report Name Category

1. Comparative Statement (All Transactions)) MIS

2. Demand-PU wise Expenditure MIS

3. Railway-PU wise Expenditure MIS

4. PU wise Expenditure Comparison MIS

5. Demand-PU wise Expenditure Comparison MIS

6. Exp Vs Budget MIS

7. Cash Out Go MIS

8. Capital Expenditure (Plan Head Wise) MIS

9. Capital Expenditure (PU Wise) MIS

10. Capital Expenditure (Plan Head Wise For Day) MIS

11. Revenue Expenditure (Demand Wise For Day) MIS

12. Capital Expenditure (Fund Source Wise) MIS

13. Work Expenditure MIS

14. Capital Expenditure Position as on Current Date MIS

15. Release of Security deposit /Performance guarantee MIS

16. MSME Status Report MIS

17. GeM Ageing Report MIS

18. PU-13 Exp for salary (ED Code Wise) MIS

19. Last 5 year PU wise Exp MIS

20. Pending list of cash transactions for Cash TC generation MIS

21. Pending list of TC for JV Generation MIS

22. Demand 12 Compensation Claim MIS

 7. User Management
The following Reports are available under “User Management” section of Dashboard: -

S No. Report Name Category Action suggested

List of User IDs not logged in To verify and if required, User ID may be
1 System from last <Number of Alert deactivated, if not used for more than
days> days [Default: 30 days] 90 days.

List of User IDs not logged in To verify and if required, User ID may be
System from last <Number of deactivated, if not used for more than
2 days> days and assigned to Alert 90 days.
di erent AU employee [Default:
30 days]

To verify whether it is required.

List of User IDs of Unit assigned It should be used where an employee

3 MIS
to other Unit Employee looks after the work of your unit also.

Deactivate, if not required.

To verify whether it is required.

It should be used, where the work of

List of Other Unit User IDs another unit is looked after by
4 MIS
assigned to employee of unit employee of your unit.

Ask other unit to Deactivate User ID, if

not required.
 8. Bill Passing
The following Reports are available under “Bill Passing” section of Dashboard: -

S No. Report Name Category Action suggested

Duplicate Party codes are available in

IPAS due to the creation of Party in IMMS
as well as in IPAS.

IPAS will no more allow creation of a

1 Parties with Duplicate PAN Alert Party, if Party with same PAN exists in
IREPS/IMMS.

Party code created in IPAS may be

deactivated by unit and use only
IREPS/IMMS created Party code.

Govt Agency as a Service Provider will be

allowed for having Multiple Parties with
Same PAN & IFSC but di erent Account
Parties with Duplicate Account Number.
2 MIS
Number
To verify whether parties & Accounts are
genuine. Deactivate Duplicate parties if it
is not a Govt Agency as a service Provider.

Entry of PAN may be encouraged. As far

3 Parties without PAN Alert
as possible, PAN of party to be captured.

To verify whether parties & Accounts are

Parties with Payment to Multiple genuine.
4 Account Numbers between Exception
1.4.2016 and 31.3.2024 Option of Exception Compliance is
being provided.

CO6s Pending for Payment for Action to be taken by Railway unit to clear
5 Alert
more than 90 Days the long pendency

Bills paid with Invoice date more

6 than 2 years old in last 12 MIS
Months

CIPS unpaid bills returned by

7 Alert
Accounts
 Pending Bills as on <Date> Bills pending with Accounts in slab of
8 Alert duration (in days) 0-5, 6-10, 11-30, 31-60,
[Default Date: Previous Day] 61-90, and Beyond 90 days.

Necessary action to be taken by the unit

9 Bank Guarantee expiring in Alert for extension of Validity (if required)
Next 3 months

This report shows Active BGs whose

validity is expired. Necessary action to be
Bank Guarantee Expired taken by unit. Status of BG to be
10 Exception
changed to other than Active (Inactive/
Expired/ En-cashed etc. as per correct
status)

9. RIB
The following Reports are available under “RIB” section of Dashboard: -

S No. Report Name Category Action suggested

Unrealized or partially realized TRs for To verify with the Banks and
1 Exception
more than 3 months old TR accordingly action to be taken.

Note:

Issues related to Dashboard reports can be sent through Whatsapp at following numbers:-

Payroll :8130797571 , Other than Payroll: 8130797573

 Annexure

User manual for Compliance of Exceptions Related to PF, Pension and Salary

Level 3 O icer (AO) of Accounts will initiate the compliance of Exception and Level 4 O icer
(JAG) will confirm the Compliance. DSC is mandatory for both the o icers. If DSC of the
O icer is not registered in IPAS, the same can be done through the option
ProfilePersonalRegister DSC.
An instruction Manual for marking Compliance of PF related Exception is given below.
A. Exception Compliance Entry by L3
1. Navigation Path: IPASPFException Compliance--->Exception Compliance(L3).
2. User Type : L3 of PF Section
3. User can select exception report type through drop down menu.

4. User clicks on Employee Number as per below screen.

5. System displays exception data

6. Enter Remarks and upload Necessary document.

7. Click to “Save details” button.

8. System displays the system generated file and uploaded document for Sign and forward.

9. O icer will select Level o icer from the drop down and Click “Sign & forward” button.
10. Compliance ID will be generated after the details are successfully forwarded to next level
(L4).
B. Exception Compliance Confirmation by JAG/L4
1. Navigation Path: IPASPF PF Exception Compliance-->Exception Compliance (L4)
2. System displays the list of cases forwarded by L3 User.
3. O icer clicks on an Employee Number

4. System displays the remarks and document uploaded by L3 user.

5. After verification, User will approve or reject the details entered by L3.
6. If rejected , System will ask for “Remarks” Case will be returned to L3 user.
7. If Approved, file will be digitally signed by user.
8. The Employee number will be removed from the Exception Report.
Note:
1. Please register DSC through ProflePersonalRegister
DSC, if not yet registered.
2. Issues related to Exception compliance can be sent
through Whatsapp at 7678476133