Management of Treasuries

25-04-2016

Objectives
To let you know about State treasury
functions, in brief.

Structure
Main Function of Treasuries
- Maintenance of Govt. Account (District).
- Submission Account to AG.
- Coordination Among DDO, State Govt. &AG.
- Strong Room.

Sources
Art. (150)
The account of the union and of the states shall be kept in
such form as the President may, (on the advice of) the
Comptroller and Auditor General of India,prescribe.
Comptroller and Auditor Generals (Duties, Powers and
Conditions of Service) Act, 1971.
Art 283(2)-All financial transaction (CF,CF,PA)shall be regulated
by law made by state legislature.
Financial Handbooks
Budget Manual
Government Orders
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FHB Volume-V (Part II)

Under Treasury Rule there shall be a

Treasury in every district.
The Treasury shall be under the general
charge of the Collector, who may
entrust the immediate executive control
to a Treasury Officer subordinate to him.
The District Officer should be particularly
careful, when assuming charge of a
district thoroughly verified and certificate
is required from a relieving officer.
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FHB Volume-V (Part II)

Valuables kept for safe custody in the
Treasury should also be verified.
Padlocks
verified.

should

be

examined

A note of verification
recorded in all cases.

should

and
be

FHB Volume-V (Part II)

Frequent Change of Treasury Officers is
undesirable.
District Officer is required to sign the
accounts to be rendered to the
Accountant General.

Type of forms

Salary
TA
Pension
General ( Advance)
Grant-in-Aid
contingency

Golden Rule
No money should be withdrawn from Treasury
unless it is required for immediate disbursement.
Every govt servant should exercise the same
vigilance in respect of expenditure incurred in
connection with transaction of govt business as a
person of ordinary prudence would exercise in
spending his own money.
Cut your coat according to your clothe.
No verbal order should be followed, if necessary
it should be made written afterword, mentioning
the reason.
9

P
Composition
1. Market Borrowing
2. NSSF
3. NABARD

10 %

4. Block Loan
5. Etc.

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Check list

The bill has been prepared in proper form

and properly filled in.
It does not contain erasures and the
cutting therein have been properly
attested.
The bill is accompanied by relevant
receipts and deduction schedules.
Classification on the bill is complete, Plan
or Non-plan is marked distinctly.
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Check list
Certificate to the effect that the claim is
genuine, in order, admissible and has not
been paid before has been recorded on the
bill.
The claims which are more that one year,
become normally due for pre-audit.
G.O sanctioning the temporary post has
been
quoted
in
the
temporary
establishment bills.
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Check list

The T.A bill has been counter-signed by

the controlling authority.
The receipts in respect of claim of actual
charges have been attached.
Certificate regarding sanction of advance
has been recorded/or sanction attached.
A certificate to the effect that the family
members are solely dependent on him and
actually reside with him.
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Check list

A copy of the transfer order in public interest

is attached to the transfer T.A. Bill.
The bill is supported by sub-vouchers. stamp
of stock register and paid & cancelled.
certificate of 1st time withdrawl.
Orders sanctioning grants-in-aid are quoted
in the bill.
The Grant-in-aid bills are drawn after
counter-signature by competent authority.
Procurement is as per rule.
TDS has been deducted.
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Check List
Match the DDOs sign with record
The sign should be in ink (original)and at
proper place.
The amount should be mentioned in figures as
well as in words.
Receipt should be given for any received
amount in proper form.
This should at once deposited in bank with
proper chalan form.
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Check list
All transaction should find place in cash book.
Every chalan and payment should be verified
with treasury.
All payment should be through bank.
All advances (AC and DC) including Gpf ,should
taken care of.
Withdrawal should be from the related object
code only.
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Check list
Amount passed is the same as required by
DDO.

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Structure of govt accounts

1. Part 1 consolidated fund (art 266) 1,3
2. Part 2 contingency fund, (art 267(2)) and
3. Part 3 public account (art 266(2))

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budget training

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Coding Structure
Major Head

Function

Sub-Major Head

Sub-Function

Minor Head

Programme

Subordinate Head

Schemes

Detailed Head

Sub-Schemes

Object Head

Object of expenditure

Example of head of account

Grant No ..07
Non Plan (voted)
2054 Treasury & Act Admin
00
097 Treasury establishment
03 establishment of Tr
00
01 Salary

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budget training

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Example of head of account

0401..receipt head for crop husbandry
2401..rev exp head for crop husbandry
4401.capital out lay on crop husbandry
6401..loan for crop husbandry
Note : such a pattern is not possible for all the
time

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budget training

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Preparation of report by A G
Monthly civil account
Annually Finance account and appropriation
account
Audit report
Laying of above account and Public Account
Committee.

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Quick Statistics

Number of District
13
Number of Treasuries
20
Number of Sub Tr.
67
Number of DDO
4000+
CTO- Sr TO- TO-STO-ATO-Act.-Asst. Act.-DEO

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Tr. Mgt. (Online Environment)

ID

Treasury
DDO online
Tr. Registrar
SMS
Reconcile Tr.

AG Audit

Surrender
RE, Next Yr. Bud.

Fin Prop.

ATO/TO
SMS
AG

Bank

RBI

Tr.

SMS
Account
holder

Fin Act.
App Act.
Audit Rep.

PAC

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THANK YOU

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budget training

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