WEL-COME

TO
THIS SESSION

TREASURY OFFICE ,
FUNCTION.
 TREASURY RULES.
• THE POWER TO REGULATE THE PAYMENT OF
MONEY INTO THE CONSOLIDATED FUND, THE
CONTIGENCY FUND AND THE PUBLIC ACCOUNT.
THE CUSTODY OF MONEYS AND THE WITHDRAWAL
THERE FROM IS VESTED IN THE LEGISLATURE OF
THE STATE. THESE RULES ARE KNOWN AS
TREASURY RULES.
• IN MAHARASHTRA IS KNOWN AS TREASURY RULES
1968.
• THE RULES ARE FRAMED BY THE GOVERNER
UNDER THE ARTICLE OF 283 (2) OF THE
CONSTITUTION OF THE INDIA.
 LOCATION OF MONEY.
• MONEY STANDING IN THE GOVERNMENT ACCOUNT
ARE EITHER HELD IN A TREASURY OR IN A BANK
WHICH TRANSACT THE GOVERNMENT BUSINESS.
• THE STATE GOVERNMENT HAS ENTERED INTO AN
AGREEMENT WITH THE RBI FOR THE CONDUCT OF
ITS TREASURY CASH BUSINESS.
• THE CASH BUSINESS OF THE TREASURY IS
CONDUCTED BY THE BANK THE ACCOUNTING OF
ALL RECEIPTS AND PAYMENT OCCURING AT THE
BANK ON BEHALF OF GOVERNMENT HAS TO BE
DONE ONLY AT THE PRIMARY CENTRE OF
ACCOUNT VIZ. TREASURIES.
PARA 73- INTRODUCTION TO INDIAN GOVERNMENT

ACCOUNT AND AUDIT -THE TREASURIES ARE THE

UNITS OF THE FISCAL SYSTEM AND THE POINTS AT

WHICH THE PUBLIC ACCOUNT STARTS.

THE TREASURY ON THE SAME ACCOUNT IS AN

IMPORTANT LINK IN THE FINANCIAL STRUCTURE

OF THE STATE.
 TYPES OF TREASURIES.
• DISTRICT TREASURY.
• SUB-TREASURY.
• BANKING SUBTREASURY
( BANKING SUBTREASURY MEANS WHERE CASH BUSINESS
CONDUCTED BY BANK.)

• NON-BANKING SUBTREASURY.
(NON-BANKING SUBTREASURY MEANS WHERE CASH BUSINESS
CONDUCTED BYTREASURY. )
STRUCTURE OF THE DEPARTMENT.
GOVERNMENT OF
MAHARASHTRA.

FINANCE DEPARTMENT.

DIRECTOR OF
ACCOUNTS AND SALES TAX LOTTERY.
TREASURIES.
 DIRECTOR OF ACCOUNTS AND
TREASURIES.

DY.DIRECTOR LOCAL FUND

VILLAGE PANCHAYAT Z.P./ GRAM

TREASURY AUDIT PACHAYAT/N
AGAR
PAY UNIT PARISHAD
AUDIT.
STORE OFFICE.
TRAINING

SUB-TREASURY.
 SECTIONS IN TREASURY.

1) ADMINISTRATION
2) BILL RECEIPT.
3) AUDIT.
4) CHEQUE.
5) DELIVERY.
6) COMPILATION.
7) PD/ PLA.
8) STAMP
9) PENSION.
10) D.C.P.S.
 STAFF PATTERN
TREASURY OFFICER.
 ADDITIONAL TREASURY OFFICER.
 SUB TREASURY OFFICER.
 DY.ACCOUNTANT.
o SENIOR CLERK
o JUNIOR CLERK.
• PEONS.
 THE STAFF APPOINTMENT OF.
• THE TREASURY OFFICER AND ADDITIONAL
TREASURY OFFICERS ARE FROM THE
MAHARASHTRA FINANCE AND ACCOUNTS
SERVICE. THIS EXAM IS CONDUCTED BY
M.P.S.C.
• SUB-TREASURY OFFICERS ARE ALSO FROM
M.F.A.S. CLASS-III SERVICE. THE EXAM IS
CONDUCTED BY M.P.S.C.
• JIONT DIRECTOR ARE APPOINTING
AUTHORITY OF CLERKS AND TREASURY
OFFICER FOR PEONS.
BILL RECEIPT SECTION.
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• THE D.D.O. SUBMITTS THE BILL TO THIS
SCECTION.
• A TOKEN IS ISSUED IN LIUE OF BILLS.
• D.D.O. SUBMITTS THE BILL THROUGH
REGISTER NO.26 A
• A SCROLL IS PREPARED IN THIS SECTION
AND SEND TO AUDIT SECTION.
• TOKEN SENSUS IS DONE MONTHLY.
 AUDIT SECTION.
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• BILLS ARE VERIFIED, THEY ARE EITHER
PASSED OR PUT INTO OBJECTION FOR
WANT OF REQUIREMENTS UNDER RULES.
• GUARD FILE OF SIGNITURES OF DDO’S
AND CONTROLLING OFFICER’S ARE
MAINTAINED.
• DIFFERENT TYPES OF BILLS SUCH AS
SALARY, P.F., G.I.A., T.A., CONTIGENCY, ETC.
 CHEQUE SECTION.

• ADDITIONAL TREASURY OFFICER IS IN

CHARGE OF THIS SECTION.
• BILLS FROM THE AUDIT RECEIVED IN THIS
SECTION. THE CHEQUES ARE PREPARED (
CHEQUES ARE PRINTED ON PRINTER.)
• VARIOUS FORMS ARE
MAINTAINED.(9,17,ETC.)
• CONTINUOUS STATIONARY OF CHEQUES
PRINTED FROM NASHIK PRINTING PRESS.
• CHEQUES ARE SIGNED BY THE A.T.O./T.O.
 DELIVERY SECTION.
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• THE CHEQUES ARE GIVEN TO THE
AUTHENTIC PERSON AS AGAINST THE
TOKEN ISSUED IN BILL RECEIPT SECTION.
• FORM NO.10 IS TAKEN AT THE TIME OF
DELIVERY.( BEARING THE SIGNATURE OF AUTHENTIC
PERSON.)
• VOUCHER NUMBER IS ALLOTED AT THE
TIME OF PRINTING CHEQUE.
• NUMBER OF VOUCHERS AND TOKENS ARE
RECONCILED.
 COMPILATION SECTION.
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• ACCOUNT IS COMPILED MAJOR HEAD
WISE.
• LIST OF PAYMENT IS PREPARED.
• CASH ACCOUNT IS ALSO PREPARED.
• THE 1ST LIST AND THE 2ND LIST OF THE
ACCOUNT IS SUBMITTED TO THE A.G.
ON THE 22ND AND THE 5TH OF EVERY
MONTH.
 PD-PLA SECTION
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• PERSONAL LEDGER ACCOUNTS ARE
MAINTAINED HERE.
• THE RECEIPT AND THE PAYMENT FOR THIS
ACCOUNTS ARE WATCHED AND PLUS-
MINUS MEMO IS PREPARED.
• LAPSED CHEQUES ACCOUNT AND LAPSED
DEPOSIT ACCOUNT ARE PREPARED.
• 8670 RECONCILIATION IS DONE.
 PENSION SECTION.
• ADDITIONAL TREASURY OFFICER IS IN
CHARGE OF THIS SECTION.
• PPO’S ARE RECEIVED FROM A.G.
• PENSIONER’S ARE IDENTIFIED AND
THEIR PAYMENTS ARE PAID.
• REGULAR PENSION IS PAID THROUGH
BANK EVERY MONTH.
• OTHER STATE PENSION IS ALSO
DISBURSED.
 STAMP SECTION.
• ADDITIONAL TREASURY OFFICER IS IN CHARGE OF
THIS SECTION.
• GENERAL STAMPS, COURT FEE STAMPS, HUNDY,
INSURANCE, MOTOR VEHICLE STAMPS ARE
STORED
• STAMPS ARE RECEIVED FROM THE IGR BOMBAY.
• STAMPS GIVEN TO VENDOR’S AND PRIVATE PARTY.
• VALUABLE ARE ALSO KEPT IN STRONG ROOM.
• DUPLICATE KEYS AND PADLOCK ARE MAINTAIN.
• EXAM PAPER LIKE UPSC,MPSC KEPT IN THE
STRONG ROOM.
 RESPONSIBILITY OF THE
TREASURY OFFICER IN RELATION
TO DDO.
I. VERIFY THE AUTHORITY OF DDO.
(GOVERNMENT CORY, A.G.DECLARATION, DDO CODE.)
II. TO GET SPECIMEN SIGNATURE OF DDO.
III. TO ACCEPTS THE BILLS FROM THE
COMPETANT AND AUTHORISED DDO
IV. VERIFY THE BILLS AS PER THE RULES
AND TO MAKE THE PAYMENT TO THE
DDO.
V. GIVE VOUCHER NUMBER’S TO THE DDO
VI. TO RECONCILE THE RECEIPT FIGURES OF THE DDO AND ISSUE
CERTIFICATE.
VII. FOR LAPSED CHEQUES TO GET SACNCTION FROM A.G.AND
GIVE AUTHORITY TO RESUBMITT THE BILLS.
VIII. ACCURATE MAJOR HEAD WISE PAYMENT AND RECEIPT TO BE
MAINTAINED, IF ANY MISTAKE IS OCCURRED THEN CORRCTION
MEMO TO BE SUBMITTED TO THE A.G. FOR FINAL ACCOUT.
IX. TO ISSUE CHEQUES AS PER THE DEMAND OF DDO.
X. TO IDENTIFY THE MESSANGER AUTHORIES BY THE DDO AND
ISSUE ID.CARD TO MESSANGER. TO ACCEPT VALUABLES AND
CASH BOX IN THE STRONG ROOM.
XI. TO HELP DDO TO MAINTAIN HIS ACCOUNT AS PER RULES BEING
THE TREASURY IS THE ROOT FOR RECEIPT AND EXPENDITURE
OF THE DDO.
XII. CLASSIFICATION OF THE ACCOUNT SHOW AS PER THE WHITE
BOOK.
RELATION BETWEEN TREASURY –
DDO-BANK AND A.G.
• TREASURY OFFICER COMPILED THE ACCOUNT OF
RECEIPT AND PAYMENT OF DDO AND SUBMITTS TO
THE A.G.THROUGH 1ST AND 2ND LIST OF EVERY
MONTH.
• DDO CREDIT THE RECEIPT AMOUNT INTO THE
GOVERNMENT ACCOUNT THROUGH BANK BY
SUBMITTING CHALLANS.
• TREASURY ON RECEIPT OF ACCOUNT FROM THE
BANK TAKE THE ENTRIES AND COMPILLED THE
ACCOUNT. ISSUE MONTHLY VERIFICATION OF
RECEIPT STATEMENT & CERTIFICATE TO THE DDO.
• ANY MISCLASSIFICATION,ON REQUEST OF THE
DDO ,SEND CORRECTION MEMO TO A.G.
• TO MAINTAIN THE ACCOUNT
ACCURATELY IS THE RESPONSIBILITY
OF THE TREASURY AT THE SAME TIME
THE DDO IS ALSO RESPONSIBLE FOR
DRAWING THE AMOUNTS AND THE
VERIFICATION OF THE RECEIPTS.THE
DDO HAS TO SEE THAT HE IS
AUTHORIES TO DRAW THE AMOUNT
AND HE HAS THE BUDGET FOR IT.
• MAJOR HEAD WISE EXPENDITURE TO
BE WATCHED
ROLE OF THE TRESURY OFFICER IN
CONTROLLING THE BUDGET OF
THE STATE GOVERNMENT.
• A ANNUAL BUDGET IS SACTIONED TO ALL
THE DEPARTMENT.
• DDO ON GETTING THE BUDGET HAS TO
MENTION THE SANCTION GRANT ON THE
BILL .BDS SLIP TO SUBMIT.
• TREASURY, WHILE PASSING THE BILL,
WATCHED THAT DDO HAS GRANT .DDO IS
NOT ALLOWED TO DRAW BILLS WHEN
THERE IS NO GRANTS EXCEPT FOR SALARY
AND NATURAL CALAMITY BILLS.
• AT PRESENT THE TREASURIES RELIENG ON
THE GRANTS MENTION BY THE DDO. IN
FUTURE THE GOVERNEMENT IS PLANNING
TO CONTROL THE BUDGET THROUGH
TREASURY.[BEAMS SOFTWARE IS MADE
APPLICABLE.]
• REGULAR ACCOUNT IS SUBMITTED TO THE
COMPUTER CELL OF THE D.A.T. BY ALL
TREASURIES, WHERE THE DISTRICTWISE
COMPILATION IS DONE.
• IF ANY WANTING VOUCHER IS DEMANDED.
OR IF ANY MISTAKE OR ERROR IS POINTED
OUT BY A.G. THE SAME SHOULD BE
COMPLIED BY TREASURY OFFICER
IMMEDIATELY.
 COMPUTERISATION OF TREASURY

 TO PREPARE COMPUTERISED ACCOUTS STARTED IN

1988-1989
LOCAL AREA NETWORK STARTED IN REGIONAL
TREASURY IN 1998 AND IN OTHER TREASURIES IN 2001.

A SOFTWARE GIVEN NAME EXACCT WERE USED FOR

LAN, INITIALLY.

THE OPERATING SYSTEM WAS NOVELL NETWARE.

IN 2005 THE REGIONAL TREASURIES HAVE GIVEN NEW

SOFTWARE VIZ. TREASURY NET.[VERSION 1.]
• NOW, THE VERSION 2 IS INTRODUCED FROM 2008.
• IN FUTURE A CONCEPT OF CENTRAL TREASURY
WILL BE IMPLEMENTED. ALL THE TREASURIES ARE
ATTACHED TO THE CENTRAL TREASURY THROUGH
TREASURY NET.

• THE SOFTWARE IS DEVELOPED BY NIC PUNE.

• THE STATEMENTS LIKE LOP, CASH ACCOUNTS ,
RBD ARE GENERATED ON COMPUTERS.
• FOR PENSION A LAN IS USE.
• ON INTERNATE THE WEB-SITES OF TREASRUY ARE
OPENED FOR ACCOUNTS AND PENSION.THE NAME
OF SITES ARE KOSHWAHANI AND WEB PENSION
FOR PENSION,ARTHVAHINI.
THANKING
YOU.