ORGANISATIONAL STRUCTURE
DIRECTORATE :
There is a combined Directorate of Accounts & Treasuries and Examiner of Local Accounts under the administrative control of Finance Department, Government of Mizoram. The Director of Accounts & Treasuries functions as the Head of Department, and he is the ex-officio Examiner of Local Accounts. The Directorate is presently accommodated at the Directorate’s building at Chanmari to Ramhlun Road, Aizawl.

DISTRICT TREASURIES :
There are 9 (nine) District Treasuries functioning under the Directorate of Accounts and Treasuries at various district headquarters as follows :
1. District Treasury (Aizawl South) Aizawl
2. District Treasury (Aizawl North) Aizawl
3. District Treasury, Lunglei Lunglei
4. District Treasury, Saiha Saiha
5. District Treasury, Kolasib Kolasib
6. District Treasury, Champhai Champhai
7. District Treasury, Lawngtlai Lawngtlai
8. District Treasury, Serchhip Serchhip
9. District Treasury, Mamit Mamit

DUTIES AND FUNCTIONS :
DIRECTORATE : The functions of the Directorate office cover all Departments of the State Government on all matters relating to all aspects of a Government Servant. The functions, in brief, are determination and authorization of entitlement of pay, leave etc. to all Gazetted Government employees, maintenance of GPF accounts of all subscribers, maintenance of group insurance accounts ; determination and authorization of all kinds of pension under Government of Mizoram including that of the ex-MLAs, final payment of GPF, Group Insurance etc; audit on the accounts of Government. departments and voluntary organizations etc. Service matters like recruitment, transfer and posting, leave etc. in respect of accounts staff/ personnel in the works departments like PWD, PHE, P&E as well as those staff in the Directorate and Treasuries. To facilitate and expedite discharge of the various functions, the Directorate is divided into various 6 (six) Branches/Sections. The Duties and functions of each Branch are as follows :-

ESTABLISHMENT:
This Branch deals with all administrative matters of the Directorate including the Treasuries. The range of its activities cover the following :-
1) All service matters viz, recruitment, promotion, transfer and posting, leave, etc. in respect of Assistant Auditors, Assistant Treasury Accountants, Subordinate Ministerial Service staff, Drivers and Group ‘D’ staff posted in the Directorate and the Treasuries.
2) Service matters viz. recruitment, promotion, transfer and posting in respect of accounts personnel viz. Assistant Divisional Accountants posted, in the various divisions of works Departments like PWD, PHE and P&E, and certain service matters of the Divisional Accountants posted in the said works Departments.
3) Leave and other service matters in respect of Gazetted Officers, both Group A and B, posted in the Directorate and the Treasuries.
4) Inter-sectional transfer of the officers and staff in the Directorate.
5) Purchase and maintenance of vehicles, procurement and maintenance of various stores and machineries including computers, photocopier, type-writers etc., furniture and stationeries.
6) Installation and maintenance of telephones / intercom.
7) Maintenance of office buildings and departmental lands at various places.
8) Construction of Treasury office building and residential quarters for the Treasury Officers.
9) Receipt and registration of all communications- letters, orders, claims etc. meant for the Directorate and distribution to the concerned section/Branch in the Directorate, issue and despatch/delivery of all letters, orders, authorization issued by the various Branches/Sections of the Directorate.

The existing number of various categories of officers and staff (regular) under the administrative control of the Directorate are as under –

ACCOUNTS BRANCH:
This Branch deals with accounts matters of the Directorate and the Treasuries viz.
1) Preparation of budget.
2) Issue of LOC to the Directorate and subordinate office (the Treasuries).
3) Keeping a watch and record of expenditure on the accounts of the Directorate and Treasuries with reference to budget allocation/LOC.
4) Re-appropriation of fund of different minor heads of accounts.
5) Settlement of Audit objections.
6) Maintenance of record of loans and advances like HBA, LIC(HBA), MCA, GPF etc. availed of by the officers and staff of the Directorate and the Treasuries.
7) Drawing and disbursing of money including pay and allowances of employees including contract employees and casual workers.

MONITORING:
Monitoring Section is created to deal with the work of monitoring and reporting of state finance accounts which has been transferred from the Finance Deptt., Govt of Mizoram to the Directorate of Accounts & Treasuries.

The functions and duties of the monitoring section entails scrutiny / checking of :
1) Monthly accounts of payments & receipts compiled by the Treasuries.
2) Monthly Cash Accounts of all cheque drawing divisions under PWD, PHE Department, P&E Department., Soil & Water Conservation Department and Environment & Forests Department.
3) Monthly abstracts of receipts and payments of the Autonomous District
Councils.
4) Daily report of transactions by the Treasuries with the State Bank of India.
5) Date-wise Monthly Statement of transactions returned by the State Bank of India
to the Treasuries for verification and settlement.
6) Monthly civil Accounts of the State of Mizoram prepared by the Accountant
General.
7) Monthly Reserve Bank of India statement Accounts of Mizoram State.
8) Put through statement of accounts between State Bank of India and Reserve Bank of India.
9) Inter-Government accounts adjustments received from different sources,
10) Correspondences on partial decentralization of maintenance of cash balances of
the State Government/Scrutiny of report of Reserve Bank of India.
11) Submission of monthly accounts of the Treasuries to the office of Accountant General, Meghalaya, Mizoram etc. Shillong.

PENSION & INSURANCE BRANCH:
The duties and functions of this Branch involves determination and authorization of all kinds of pension, maintenance of insurance cover in respect of State Government employees and Autonomous District Councils and authorization of payment of such benefits.

The entire process of checking and scrutiny of claim for pensionery benefits leading to final authorization goes through the following steps:
1) Scrutiny of the claims furnished by the Departments concerned.
2) Checking of outstanding liabilities in respect of the pensioner/deceased Government servant.
3) Thorough checking of the Service Books of the pensioner/deceased Government servant for the entire period of his/her service, with particular reference to the rules and regulations in respect of recruitment, entitlement of pay, entitlement of leave etc.
4) Ensuring the veracity of nominations and disentangling knotty legal issues pertaining to the claims.
5) Fixation of pension entitlement, and determination of pension commutation of leave and leave encashment.
6) Final authorization of the benefits by issuing pension payment orders.
7) Periodical review and re-fixation of pension including passing-over of family pension to the next eligible family member on the death of the pensioner.
8) Revalidation of pension/family pension when it remains undrawn for more than one year/three years or six years.

For authorization of payment of insurance cover, the following processes are involved:
1) Maintenance of accounts and contributions of members of the scheme from the Treasuries as well as Drawing and Disbursing Officers of the concerned Department.
2) Verification of claims furnished by the concerned Department.
3) Thorough checking of Service Book of the claimant to determine eligibility for the insurance cover.
4) Determination of legality of the claim.
5) Authorisation of accrued amount due to the eligible claimant.

ENTITLEMENT BRANCH:
This Branch deals with service matters of all Gazetted Govt. employees as follows:
Maintenance of service history / card of each and every Gazetted officer.
1) Fixation of pay at the entry point, on increment, on revision of scale of pay and rate of DA and on promotion.
2) Authorisation of pay and allowances by issuing payslips.
3) Re-determination of entitlement of pay and allowances on transfer, deputation and suspension.
4) Calculation and maintenance of pension and leave salary contributions in respect of deputationists.
5) Determination of entitlement of various kinds of leave, issue of leave admissibility reports and maintenance of leave records.

AUDIT BRANCH:
The duties and functions of Audit Branch covers –
1) Examination/audit of accounts of Govt. offices and Govt. undertakings.
2) Examination/audit of accounts of local bodies and non-governmental organizations.
3) Checking and approval of DG/RG calculations in respect of employees of deficit colleges.
4) Checking and approval of pay fixation of all non-gazetted Government employees consequent upon pay revision.
5) Determination and fixation of pension and leave salary contributions in respect of non-gazetted Government employees deputed to local bodies and Government undertakings.

GPF BRANCH:
This Branch deals with all cases pertaining to GPF and its subscribers, the duties and nature of work covers –
1) Allotment of account number to new subscriber to the Fund.
2) Maintenance of GPF accounts of the subscribers.
3) Booking of monthly credit and debit in individual subscriber’s accounts in the broadsheet.
4) Transfer of the figure in the broadsheet to the individual subscriber’s ledger cards for calculation of accrued interest.
5) Adjustment of missing credits and debits in the individual subscriber’s account.
6) Transfer of the ledger figure back to the broadsheet for final closing of the accounts for the year.
7) Preparation of the individual subscribers GPF Annual statement and issue of the same to the subscribers.
8) Examination of claims for final payment of GPF on cessation of service or death of the subscriber.
9) Authorisation of final payment to the subscriber on superannuation or on cessation of service, or to the nominee of the subscriber on the death of the subscriber.
10) Determination and authorization of Deposit Linked Insurance in respect of eligible deceased Government employees.
11) Diarising which entails –
a) Examination and recording of credit and debit schedules received from the Treasuries and other Drawing and Disbursing Officers.
b) Categorising of all credit and debit schedules into each accounting group and recording of the figures which should tally with the figure of the Treasuries.
c) Maintenance of records of receipts and debit schedules received from the Accountant General, Mizoram etc. Shillong.
d) Maintenance of records of transfer of balances from other accounting authorities viz. Assam etc.
e) Raising of debits to other accounting authorities in respect of withdrawal made by employees other than the State Govt. employees.
f) Maintenance of proper records of all Bank Drafts received from DDOs and crediting the same into Government’s accounts through Treasury Challans for booking them into each individual’s accounts.

Towards maintenance of GPF individuals’ accounts more accurately, to ensure correctness of each account, and to issue GPF annual statements promptly, computerisation of the GPF Branch is being taken up.

TREASURIES :
There are 9(nine) District Treasuries functioning at present, 4 (four) of which are headed by Treasury Officers while 5 are headed by Sub-Treasury Officers who are authorised to function as Treasury Officer in respect of their respective Treasury.
The duties and functions of the Treasury Officer / Treasury are as follows-
1) The Treasury Officer functions as the head of office in respect of his
Treasury.
2) Compilation of expenditure and receipt of State Government accounts and
submission to the Accountant General.
3) Checking of all kinds of Bills as per Government instructions from time to
time.
4) Passing of Cheques/Bills for payment through the State Bank of India.
5) Keeping a watch that no payment is made in excess of Budget allotment by recording progress of expenditure with reference to the Budget allocation/LOC.
6) Conducting pre-check of all claims and endorsement of cheques issued by
cheques Drawing Authorities.
7) Receipt of all Government revenue receipt and recoveries by means of Challans
8) Payment of all kind of Pension i.e. State pensioners, other state pensioners, central pensioners, military pensioners and foreign
9) Observance of procedure regarding indenting, safe-custody, issue and accounting of cheque books, non-judicial stamps etc.

MODE OF FUNCTIONING etc. :
Regarding decision making process – processing and examination of cases starts at
the level of the dealing hand and goes upto the head of Deptt. i.e. the Director, at
whose level decision is finally made. Once decision is arrived at, authentication and
communication of the same may also be done by officers other than the Director
himself- depending upon the nature of the case.

Apart from what has been stipulated in the existing relevant rules, there is no other
strict norms set for the discharge of its functions. Cases are immediately attended to, however, when there are more cases than can immediately be attended to, they are attended to in order of seniority of receipt.

Since the Govt. of Mizoram is having no rules of its own to govern its employees but adapts Central rules viz. the CCS (Pension) Rule, 1972, the GPF (Central Services) Rules, 1960, the CCS (Leave) Rules, 1972, the General Financial Rules, 1963, the “Treasury Rules of the Central Government” etc. etc., the employees used these Central Rules in the discharge of its duties.

Following are documents held by the Accounts & Treasuries:
1) Service Book of Non-gazetted employees under the Accounts & Treasuries working in the Directorate and Treasuries.
2) Service cards in respect of all Gazetted Government employees.
3) Service Books of all pensioners and deceased Government Servants whose pensions/family pensions are finalised by the Government of Mizoram.
4) Detail accounts of GPF contributions of all subscribers.
5) Accounts of contributions of the Mizoram State Government Employees Group Insurance Scheme received from the DDOs.