SECTIONS AND FUNCTIONS

Accounts Group

TREASURY MISCELLANEOUS SECTION (TM)

This section is under Accounts Group. It is headed by a Assistant Accounts Officer under the over control of a Branch Officer i.e. Sr.Accounts Officer.
The section mainly deals with :

  1. Treasury Inspection (28 Treasuries and 40 Sub Treasuries) and issue of inspection Reports.
  2. Issue of drawing & disbursing power to new Drawing Officers, and issue of continuation of drawing powers, to temporary establishment, as and when required.


Issue of Pay Slips to various dignitaries

The Office of the Accountant General (A&E) is entrusted with the duty of issue of Pay slips of the following dignitaries

  1. M.L.A’s
  2. Judges
  3. Public Service Commission (Chairman and Members of Commission)
  4. Commissions (Lok Aayog)
  5. State Information Commission

The pay can be drawn by the above officials only on the strength of the pay slip issued by AG(A&E).

Issue of Pay slips requires the following documents/details-

  1. Judges
    1. Notification from Government of India
    2. Notification from High Court
    3. Last Pay certificate
    4. Leave Account
  2. Retired Judges reappointed in different commissions
    1. Details of pension received from earlier department
    2. Terms and conditions with the commission
    3. Notification from State about their appointment
  3. MLA’s :
    1. Notification issued by General Administration Department.
    2. Details about his appointment
    3. Attested Signature
    4. Notification related to pay and allowances

Pay slips are issued by TM Section of this office.
Revision and issue of new pay slip is required in the following circumstances :

  1. When there is a change in pay
  2. When there is a change in different allowances


CENTRAL TREASURY SECTION (CT)

Central Treasury Section is the place where all the vouchers and challans are received from all the 28 District Treasuries. After receiving the vouchers and challans List of payment is entered in to the system by CT section. All the bundles are then sent to the respective Treasury Compilation Sections for further action.

  • The Accountant in Central Treasury Section will check the contents of account received from the treasury with the printed covering list accompanying them and put his dated initials. If any documents is wanting it should be called for at once.
  • The Accountant will check each entry in the Cash Account and the Lists of Payments with the schedules supporting it and write the word "Agreed" with dated initials in the beginning and end of the Cash Accounts, Lists of Payments and Schedules against each entry. In case there is a discrepancy it should be pointed out to the Treasury Officer and got reconciled without delay.


TREASURY COMPILATION SECTION (TC)

  • After the schedules of payments and receipts are received from the Central Treasury Section, the Accountant in the Compilation Section will check the vouchers with the schedule of payments and independently total the schedule of payments to verify whether the total in the schedule as noted by the Treasury Officer is correct and record on the Schedule of Payments a certificate over his dated initials ‘checked and total agreed’.
  • If vouchers are not received from the treasuries before compilation is over, or if the correct classification of a recovery or receipt cannot be ascertained, the amounts should be accounted under “OB Suspense” below the minor head “Suspense Account” under the major head “8658 Suspense Account” and included in the relevant Objection Book after obtaining the orders of the Branch Officer or the Group Officer as the case may be.


Pendency of DC Bills : The total pendency of DC Bills for adjusting money drawn under AC Bills for the year 2015-16 to till date have been shown below.

Year

Opening Balance

AC Bill drawn

DC Bill received

Outstanding AC Bill

 

No.

Amount (in crores)

No.

Amount (in crores)

No.

Amount (in crores)

No.

Amount (in crores)

04/2015 to 06/2015

20

79.37

203

1109.60

185

92.42

38

1096.55

07/2015 to 09/2015)

38

1096.55

310

1425.06

279

2519.86

69

1.75

10/2015 to 12/2015

69

1.75

334

1235.18

332

785.45

71

451.48


Pending Utilisation Certificates to be received from State Government

Non-submission of Utilization Certificates for Grants released : When a grant is released to an institution/body/DDO/BCO utilization certificate in the prescribed form has to be submitted to the Accountant General by the grantee. However, Utilisation certificates as detailed below have not been submitted to the Accountant General for the last 8 years.

Year

Items

Amount (in Rupees)

2007-08

143

5,70,39,15,930

2008-09

84

4,51,30,69,853

2009-10

161

5,27,89,45,553

2010-11

318

10,71,74,97,013

2011-12

445

11,75,79,13,328

2012-13

846

18,86,16,54,984

2013-14

1056

25,50,70,27,359

2014-15(04/2014 to 09/2014)

224

7,06,67,45,668

Total

3277

89,40,67,69,688


VOUCHER LEVEL COMPUTERISATION (VLC) The VLC Project was taken up in the year 2001-02 to compile accounts from vouchers received from the treasuries . VLC became fully operational and the first account of September 2001 was carried out in Chhattisgarh Office.

Benefits of VLC :

  1. To improve the efficiency and effectiveness of Voucher processing. To generate monthly civil accounts, finance accounts, appropriation accounts and various other internal reports in an efficient manner.
  2. To provide accurate and timely information at various levels to assist the concerned State Government Authorities in effective decision making.
  3. To effectively monitor expenditure incurred by various State Government departments against the budget.
  4. To help perform Audit more efficiently.



ACCOUNT CURRENT DEPARTMENT SECTION (ACD)

ACD receives its input from different ministries. These inputs are related to the personnals working at different ministries. Cheque is received in the name of the Accountant General and the same is cashed. The intimation slip is send to GPF department (EDP) for posting the contributions to their GPF A/C. Another source of data is Railway Warrant. Settlement of Railway warrant is processed by ACD on the behalf of the State Govt. State government remits the pension Voucher which is compiled in our office and subsequently the accounts are prepared. Pension allocation is made between MP/C.G in the population ratio i.e. 73.38%. Settlement of Pensions between various states is carried out through ACD.

BOOK:-

Monthly Civil accounts from all Treasury Compilation Sections, Work Account Department, Forest Department ,Account Current Department are received in the section. These accounts are checked and subsequently despatched to State government monthly. A copy of the same is also sent to Headquarter Office. Difference in accounts if any, are reconciled at different levels e.g. Government level, Bank level and settled accordingly. All procedures carried out to reconcile the difference is intimated to the state government, Reserve Bank, Other Banks and Headquarters. On the basis of figures arrived at Book Section is depicted in Finance Account under Appendix I – Cash balance and Investment of Cash Balance.

REPORT SECTION

Report Section prepares the Annual Accounts i.e. Finance Account and Appropriation Accounts. Both these accounts are laid before the State legislature after the approval of the same by the Comptroller and Auditor General of India. These Accounts are prepared in accordance with the requirements of Article 149 and 151 of the Constitution and CAG’s(Duties, Powers and conditions of Service) Act, 1971.

LOAN / DEPOSIT:-

This section deals with the accounting of loans availed. Source of data for Loan & Deposit is received from the Treasuries. Data received in hard copy is fed by the Central Treasury and supporting Challan /Vouchers are sent to Loan & Deposit Section. Plus/Minus memorandum is received either through Central Treasury or directly. With the help of plus/minus memoranda, broadsheets are posted and compared with the Civil Accounts. Difference in accounts is rectified through correspondence with different department or treasuries.

Public debt (loan):- Loan on the part of the State Government from Central Government is maintained by AG Office. Figures received from Book Section related to Central loan is maintained by Loan & Deposit section. With the set of procedures a figure of repayment loan is arrived and with the consent of State Government , an advice for repayment is issued to Reserve Bank of India. Thereby the loan along with interest is repaid from State to Central Government. The Figures for maturity Profile (Principal and Interest) are reconciled and depicted in Statement 17 and Annexure to Statement 17 of Finance Account. Information related to Personal Deposit Accounts is provided to Audit.

WORKS DEPTT.:-

There are 155 divisions in the State. Compiled Accounts from 155 divisions are received in hard copy by post or by hand every month. After data entry the State Works Account (Receipt/ Expenditure) is generated and the report is sent to Book section, Central Treasury Section, Treasury Miscellaneous Section and Audit for further action.

Rural Engeering Service 

There are 62 divisons in the State.  Compiled Accounts from 62 divisions are received in hard copy by post or by hand every month. After data entry the State  RES Account  (Receipt/ Expenditure) is generated and the report is sent to Book section, Central Treasury Section, Treasury Miscellaneous Section and Audit for further action.

FOREST:-

There are 53 Divisions in the State. Every month compiled accounts of 53 divisions are received in hard copy .On completion of data entry, the accounts are generated and submitted to Book Section.

FUNCTIONS

ACCOUNTS

Preparation and Submission of

  1. Monthly Civil Accounts of the State Government (25th of the succeeding month)
    1. Process : Monthly Civil Account is rendered to State Government every 25th of the succeeding month. Every month the accounts from the treasuries are received from NIC electronically. The accounts of Works, RES and Forest Divisions are received in compiled form and data entries are carried out. After carrying out the preliminary checks and processes, Monthly Civil Accounts are generated.
    2. Status : Monthly Civil Accounts for the month of April 2016 has been generated and forwarded to State Government on 27.05.2016.
  2. Finance and Appropriation Accounts
    1. Process : The Finance and Appropriation Accounts are prepared and submitted to Comptroller & Auditor General of India. The due date of submission is 17th September every year. After approval by C&AG of India, the accounts are placed before the legislature. Finance Accounts is prepared in accordance with the requirements of Article 149 and 151 of the Constitution of India and CAG’s(Duties, Powers and conditions of Service) Act, 1971 read with the provisions of Madhya Pradesh Reorganization Act. The format of the Finance Accounts has been revised from the year 2009-10. The Finance Accounts contains 22 Statements and 13 Appendix.
    2. Status : The Finance Accounts for the year 2014-15 was signed by the Comptroller and Auditor General of India on 04.11.2015 and the same has been placed before the State Assembly on 23.12.2015. For the year 2015-16 preparation of account is under progress.
  3. Inspection of Treasuries at periodical intervals.
    1. Process : There are 28 District Treasuries and 40 Sub-Treasuries in Chhattisgarh State. The Treasuries are supposed to render monthly cash account to the Accountant General. This office conducts periodical inspection of Treasury and Sub-Treasury and findings on such inspection, is included in our inspection report and the Inspection report are issued to the treasuries concerned and for taking action on observation made by Accountant General. A report on the Annual Performance of this treasuries are also prepared and submitted to Comptroller and Auditor General of India and State Government.
    2. Status : During the year 2015-16, Treasury Inspection of 28 District Treasuries and 13 Sub-Treasuries have been carried out as per plan.
  4. Cadre management of Divisional Accountants< >The Accountant General (A&E) is entrusted with the cadre management of Divisional Accountants working in various PWD, PHE and Water Resources division within the state.transfers initiating disciplinary proceedings, conducting examination for promotion etc.
    The number of divisions in the state are :- PWD-57
    PHE-36
    WRD-62
    Total-155
  5. Total  division RES-62
    As on 31.12.2014, 111 Divisional Accountants are in position in various divisions.

    The details are as follows:
    Sr.DAO’s-23
    DAOI-37
    DAOII-28
    DAOrdinary23
    Total-111