COSA implementation in Grant-in-aid Institutions
Government of West Bengal
Finance Department
Audit Branch
No. 1180-F(Y) Dated, 25th February 2015.
MEMORANDUM
Sub: COSA implementation in Grant-in-aid institutions
The system of preparation of salary bills through COSA package of the State Government was introduced vide FD Memo No. 1829-F(Y) dated 1st March 2012. COSA package was developed keeping in view the need to collect information on the pay and allowance details of all the State Government employees to whom salary is paid out of the consolidated fund of the state. In the meantime, all the State Government offices have introduced COSA.
2. Salary bills related to Grant-in-aid paid by the State Government to various institutions have also been brought under the purview of COSA. While School Education Department have developed their own COSA compliant software (OSMS) for drawal of salary of teaching and non-teaching staff of Grant-in-aid schools, the system is yet to be implemented by other departments for drawal of such Grant-in-aid salary .
3. Similarly, employees of Municipalities, Municipal Corporations, PRI institutions, non-Govt colleges and Universities also get their salary from the State Government as Grant-in-aid. Some of these institutions have already implemented the system of drawal of salary through COSA or COSA compliant package.
4. During recent review of the status of implementation of COSA package by Finance Department it turned out that educational institutions, PRI institutions, and Urban Local Bodies are at various stages of implementation of COSA for drawal of salary of their respective employees. It is expected that all of them will be able to submit COSA/ COSA-compliant software-generated Grant-in-aid salary bills to the Treasury/ PAO along with soft copy of the bills by the end of this financial year i.e. 31st March 2015. Keeping in view the status of implementation of COSA in the offices/ institutions where COSA package has not been introduced, the State Government has decided to extend the date of drawal of salary bills outside COSA package up to 31st March 2015 for those offices. However, the departments/ offices/ institution which are able to prepare and generate the salary through COSA/ COSA compliant software (OSMS) may submit the salary bills for the month of March 2015 also to the concerned Treasury/ PAO.
5. Therefore, the Governor is pleased to say that all the salary bills under grant-in-aid shall invariably be generated through COSA/ COSA compliant software and submitted to the Treasury/ PAO with soft copy of the bill by the Educational institutions, PRI institutions, and Urban Local Bodies without fail with effect from the bills related to the month of March 2015 onwards in the manner prescribed in Government Orders earlier issued vide FD Memo No. 305(65)-FY/P/1E-180/2011 dt. 6.2.12; 1829-F(Y) dt. 1.3.12; 6037-F(Y) dt. 13.7.12; 9368-F(Y) dt. 20.11.12; 5655-F(Y) dt. 15.7.13 and 1872-F(Y) dt. 2.4.14.
6. Salary bills including those related to Educational institutions, PRI institutions, and Urban Local Bodies shall not be accepted at the Treasuries/ PAO’s on or after 1.4.2015, if they are not generated through COSA/ COSA-compliant software.
7. The matter is most urgent.
Sd/- H.K. Dwivedi
Principal Secretary to the
Government of West Bengal