Directorate of Account and Treasuries
Directorate: The Directorate of Accounts and Treasuries was established in the year 1972 and is under the administrative control of Finance (Establishment) Department, Government of Meghalaya. The Directorate is headed by the Director of Accounts and Treasuries who in turn is assisted by a Joint Director, Deputy Director and an Instructor of Central Training Institute, all from the Meghalaya Finance Service. The administrative hierarchy is further assisted in the performance of their duties by Accounts staff, technical staff for system management and a number of ministerial and Grade - IV staff. District Treasuries: At the District level, there is one District Treasury in every District of the State with the exception of East Khasi Hills where there are two Treasuries. Each Treasury is headed by a Treasury Officer, a member from the Meghalaya Finance Service, assisted by (1) Assistant Treasury Officer/ Accountant, Senior Accounts Assistants and Junior Accounts Assistants, from the Meghalaya Subordinate Treasury Accounts Service. (2) Senior Assistant System Administrator (Technical) for system management and (3) Grade - IV staff. Sub-Treasuries: Currently, there is one Sub-Treasury each in four Civil Sub-Divisions in the State. Each sub-treasury is headed by a Treasury Officer, a member from the Meghalaya Finance Service, assisted by (1) Accountant, Senior Accounts Assistants and Junior Accounts Assistants, from the Meghalaya Subordinate Treasury Accounts Service, (2) Assistant System Administrator (Technical) for system management and (3) Grade - IV staff. Account units: Accounts unit were set up in every Cheque Drawing offices of PWD, PHE, Water Resources, Urban Affairs etc departments.. Each Account Unit is headed by the Accounts Officer and assisted by Senior Divisional Accountants and Junior Divisional Accountants, all from the Meghalaya Accounts Service. Accounts Officers cadre are under the Administrative control of Finance (Establishment) Department where as Senior Divisional Accountant (SDA) and Junior Divisional Accountant (JDA) are under the control of Directorate of Accounts & Treasuries. At present there are 9 Heads of Department (5 Cheque Drawing Authority and 4 Bill Drawing DDO), 2 Meghalaya Houses at Delhi and Mumbai, 18 Circles and 70 Divisions where Accounts Officers and Accounts staffs are posted. The sanctioned strength of these officers is as below: Accounts Officer = 76 Nos. Senior Divisional Accountant = 54 Nos. Junior Division Accountant = 173 Nos. Functions and Duties : The Directorate has both Administrative and Statutory functions as under:-
- Administrative control of all Treasuries and Sub-Treasuries
- Overseeing the functions of Treasuries as primary units of fiscal system of the State, regulating and facilitating the receipt of Govt. moneys and the withdrawal of govt. fund in accordance with the rules and regulations framed by the Finance Department and submission of monthly accounts to the office of the Accountant General (A&E) Meghalaya
- Overseeing the functions of all accounts units in cheque drawing Offices, viz., PWD, PHE, Water Resources, Urban Affairs, etc
- Administrative control of Meghalaya Subordinate Treasury Accounts Service;
- Administrative Control of Meghalaya Accounts Service;
- Training of Finance Officers, Accounts and Audit Officers, other Accounts & Audit staff, UDA & LDA of Heads of departments/ District offices/ District Councils. Etc., in all finance/accounts and audit matters.
- Nodal Officer in respect of New Pension Scheme.
- Cyber Treasury.
- Employee and Pension Database.
The duties of its officers and employees:
|Director||The Director of Accounts & Treasuries (DAT) is responsible to supervise, control and affectively run the Directorate. All the decision making are taken at the level of the Head of Department except those that are not provided for, in different rules/instructions. The DAT is also the Administrative Head who controls the cadres of Meghalaya Accounts Service and the Meghalaya Subordinate Treasury Accounts Service. DAT is also vested with the responsibility of conducting training to the Officers of Meghalaya Finance Service, Accounts and Audit staff, Ministerial staff of the Heads of Department/District Officer etc. Various programmes are also organized for imparting training to the Officers and staff on the new initiatives and projects undertaken by the Directorate.|
|Joint Director of Accounts & Treasuries||To assist the Director of Accounts & Treasuries on all matters aforementioned.|
|Deputy Director of Accounts & Treasuries||To assist the Director of Accounts & Treasuries and Joint Director of Accounts & Treasuries on all matters stated above.|
|Instructor||To conduct training to Officers of M.F.S., staff of the Accounts Service and Treasury staff in different capacities.|
|Treasury Officer||The Treasury Officer is primarily responsible for financial transactions pertaining to receipts and payments on account of the State Government relating to various Government Departments. He is also responsible for timely and prompt submission of the monthly compiled Accounts relating to such transactions to the Accountant General. For proper discharge of the above functions, the Treasury Officer is to strictly observe all rules prescribed by the Government for his guidance with regard to the daily routine of Treasury work.|
Besides the above, the office establishment under the Director of Accounts & Treasuries consists of the following:-
|System Administrator||System Management on TreasuryNET Application, Employee and Pension Database, Pension Automated System, New Pension Scheme, DivisionNET, etc.|
|Programme Assistant Grade - I||Technical matter under Treasury NET/Pension Automated System & New Pension Scheme.|
|Programme Assistant Grade - II||Maintenance of Stock Inventory of all computer hardware and peripherals|
|Data Entry Operator||Employee Database matters.|
|Computer Clerk||1. Daily Report of Expenditure and Receipts from Treasury NET. 2. Compilation & Uploading of NPS Contribution for the whole State.|
|Superintendent||Supervision of Establishment matters.|
|Steno Grade - II||Steno work.|
|Upper Divisional Assistant||Establishment & Clerical works.|
|Lower Divisional Accountant||Establishment & Clerical works.|
|Driver||Driving allotted car.|
|Grade - IV||Dak duties and miscellaneous works.|
Meghalaya Subordinate Treasury Accounts Service:-
|Assistant Treasury Officer||To assist the Treasury Officer|
|Senior Assistant System Administrator (District Treasuries)||System Management in respective Treasuries.|
|Assistant System Administrator(Sub-Treasuries)||System Management in respective Treasuries.|
|Accountant||Receipts, Payment and Accounting of Government transactions|
|Senior Account Assistant||Receipts, Payment and Accounting of Government transactions|
|Junior Account Assistant||Receipts, Payment and Accounting of Government transactions|
Meghalaya Subordinate Accounts Service:-
|Accounts Officer||To assist the Divisional Officer in all financial matters, establishment, etc.|
|Senior Divisional Accountant||To assist the Accounts Officer.|
|Junior Divisional Accountant||To assist the Senior Divisional Accountant and Accounts Officer.|
The decision is taken strictly in accordance with policies framed by Government of Meghalaya and Rules & Regulations on the subject. The dealing assistant deals with the case and submits to the Superintendent who in turn sends the case to his superior, i.e. the Deputy Director. The Deputy Director will minutely examine the case and send it to Joint Director who examines it and forwards it to the Director for final approval. The Department discharges its various functions and duties by following the below mentioned Rules and Manuals:- (a) Meghalaya Treasury Rules, 1985. (b) Meghalaya Financial Rules, 1981. (c) Meghalaya Fundamental Rules and Subsidiary Rules, 1984. (d) Meghalaya Civil Services (Pension) Rules, 1983. (e) Meghalaya Civil Services (GPF) Rules, 1985. (f) Meghalaya Travelling Allowances Rules, 1985. (g) Accounts Code - Volume - II. (h) Budget Manual. (i) Contingency manual. (j) Govt. Accounting Rules 1990 (k) Meghalaya Delegation of Financial Powers Rules 2006 (l) Manual & records: Records of Payment (T.V. Nos) Records of Receipt (Challan Nos.) Categories of documents that are held by it or under its control: (a) PPOs of Pensioners. (b) Cheque Books issued to Divisions. (c) Transit Register issued to DDOs. (d) Challans issued to Vendors. (e) Stamps (Judicial & Non-Judicial) issued to vendors. (f) Personal Files of employees. (g) Service Books of employees. (h) Annual Confidential Report. (i) Cash Books. (j) Stamp paper Registers. (k) Plus and Minus Memorandum.