As the STCCS across different states have not been using a standard accounting system, the balance sheet and books of account in the structure, especially at the PACS level do not present a true and fair picture of the financial status of the individual unit. The GoI Revival Package , therefore, includes installation of a Common accounting System (CAS). At the primary level, the CAS also needs to be simple and easily comprehensible, and facilitate a sound Management Information System (MIS) across various levels of STCCS and beyond to facilitate proper and timely decisions at all levels. The CAS and MIS so evolved would form the basis for computerization of STCCS units.