 CPSMS attempts to address this, and the associated issues of transparency and accountability related to the SPV mode of implementation, keeping all the advantages of the mode intact.The system uses a web-enabled application developed in the office of Controller General of Accounts, the apex accounting authority of the Government of India under Ministry of Finance (India).In the first step, every agency receiving funds is registered on the system, including registration of all the bank accounts of the agency; this information is shared with the respective banks’ Core Banking System (CBS) for authentication.