SRINAGAR: The Jammu and Kashmir Government has approved an integrated digital financial workflow to process government bills, generate electronic vouchers and facilitate the submission of accounts through the Jammu and Kashmir Integrated Financial Management System (JKIFMS), with the facility to be introduced across treasuries in a phased manner.
Under the Finance Department’s government order, the system will integrate e-Bill, e-Voucher and e-Account functions with JKPaySys and TreasuryNet, alongside other financial and administrative platforms. The initiative is aimed at enabling electronic preparation, verification, authentication, treasury scrutiny, payment processing, accounting and reconciliation of government transactions.
The order, issued by the Finance Department under Financial Commissioner (Additional Chief Secretary) Shailendra Kumar, provides for a three-tier Maker-Verifier-Approver mechanism for processing electronic bills. Drawing and Disbursing Officers (DDOs) may authorise additional Maker IDs in establishments requiring multiple users, subject to the prescribed system hierarchy and access controls.
All electronic bills must be supported by the requisite electronic sanction under Government Order No. 310-F of 2026, dated October 7, 2026. Authentication will be carried out through e-Sign, e-Hastakshar or a Digital Signature Certificate, as applicable, at designated stages of the workflow.
Bills prepared through JKPaySys will be transmitted electronically to the concerned treasuries through TreasuryNet for scrutiny and processing under existing treasury procedures and applicable rules. The system will also facilitate electronic communication of memos when bills are returned for corrections, clarifications or removal of deficiencies.
Once a bill has completed the prescribed scrutiny and authentication by the Treasury Officer, it will be passed in the system and converted into an electronic voucher, with an electronic audit trail maintained for the transaction.
The e-Voucher module will provide electronic records of transactions cleared through treasuries and support 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.
The electronic accounts will continue to follow the existing two-list system. The first list will cover the period from the first to the 15th of each month, while the second will cover the period from the 16th to the last day of the month, unless another accounting period is prescribed by the competent authority.
The order states that the e-Bill and e-Voucher facility, which began at Treasury Chadoora in Budgam district and Treasury Akhnoor in Jammu district, will be operationalised across all treasuries in Jammu and Kashmir in phases.
However, electronic transmission and processing of e-Accounts will depend on the operational readiness of the required technical infrastructure at the Principal Accountant General’s office. Until that facility is ready, DDOs will continue to submit the required bills, documents and supporting information under the existing prescribed procedure, including physical copies wherever required during the transition.
The Accounts and Treasuries organisation, in coordination with the National Informatics Centre (NIC), Jammu and Kashmir, and other agencies, will facilitate the necessary system integration, user-role mapping, technical support, training and monitoring.
The integrated workflow will provide for interoperability among JKPaySys, TreasuryNet, JKHRMS, BEAMS, e-Sanction, e-GRAS and other relevant modules, along with interfaces with RBI e-Kuber, IFMS, NPCI and SNA-SPARSH, wherever applicable.
Transactions under Centrally Sponsored Schemes will be processed through the prescribed SNA-SPARSH/PFMS framework, wherever applicable, in accordance with the instructions of the Government of India and the Finance Department.
The order makes DDOs responsible for the legality, admissibility, correctness, completeness and financial propriety of claims submitted by their offices, including compliance with sanctions, budgetary provisions and delegated financial powers.
It also requires authorised users to protect their login credentials, CPIS credentials and electronic authentication facilities. Sharing or misuse of credentials, unauthorised access, manipulation of records and bypassing the prescribed workflow are prohibited. Transactions must not be processed outside the approved digital system except under authorised contingency arrangements or specific directions from the competent authority.
The Accounts and Treasuries organisation will monitor implementation and coordinate with the concerned agencies to resolve operational issues. The Finance Department may issue standard operating procedures, technical advisories and further guidelines to ensure the system’s effective implementation.
The order clarifies that the transition to electronic processing will not dilute or alter the existing financial, administrative or statutory responsibilities of any authority or functionary.
