The Government of Rajasthan (GoR) is committed to Governance and Public Financial Management (PFM) reforms as reflected in creating greater transparency, building staff capacity in key areas, strengthening accountability and introducing electronic systems to support better service delivery that cuts across various domains. To strengthen existing PFM, GoR is implementing the SPFM Project (Strengthening Public Financial Management Project) since 2017.

The overall objective of the Commitment Control System (CCS) is to develop a formal and unified system to capture in-year and multiyear commitments of the GoR by integrating the disaggregated systems which currently capture data on commitments in some form. This system is envisaged to be backed by a commitment control policy to bring in fiscal discipline.

  • Commitment Planning and Budgeting
  • Reporting and Monitoring of Commitments
  • Recording and Treatment of arrears
  • Cash & Debt Management
  • Advance Analytic Reports and Dashboards
  • Outstanding Liabilities of GoR
  • To establish a repository of information on all commitments emanating from (i) capital projects (across the lifecycle of the projects), (ii) schemes (non-capital projects), (iii) employee entitlements and (iv) grants to local governments
  • To have a consolidated view of multi-year commitments and outstanding liabilities
  • To have information on the actual expenditure against the commitments for each of the four categories of commitments mentioned above
  • To use above information for prioritization of projects/ schemes during BFC meetings by ensuring that new commitments are executed after due consideration of the existing/multi-year commitments
  • To provide timely inputs for estimating cash requirement (based on the QEP) in advance to make necessary provisions
  • To have access to information necessary to assess borrowing requirement based on the gap between commitments (expenditure) and expected receipts
  • To ensure availability of funds flowing from Government of India (GoI) in a timely manner, by aligning and executing quarterly expenditure plans with the timing of release of funds from GoI.

This CCS system has been envisioned to enforce fiscal discipline through system driven expenditure controls at different stages of budget preparation and execution, for improving budget credibility and better cash management.

The Commitment control shall involve continual reporting and monitoring to ensure that commitments are met in a timely manner, The CCS shall automatically calculate the variance between the hard and soft commitments by fetching and collating information from various information systems.