As per Section 18 of the Comptroller and Auditor General of India (DPC) Act of 1971, the C & A.G. has the authority to inspect any offices under the control of the  Union or of a state including treasuries and such offices responsible for keeping the initial or subsidiary records/ accounts and submit accounts to him. Accordingly, Treasury Inspection Parties are constituted for conducting inspection of these initial accounts, by which the accuracy of the original data on which accounts are based, is checked.

Thus, the functions relating to local inspection of 34 treasuries and 323 sub-treasuries in Maharashtra State are vested with Accountants General (A&E) as per the authority under Section 18 of the C&AG’s [DPC] Act 1971. The inspection of Directorate of Accounts and Treasuries and its regional offices was entrusted to the Office of the Accountant General (A&E)-I, Maharashtra, Mumbai/ Accountant General (A&E)-II, Maharashtra, Nagpur with effect from 2013-14.  

The inspection of the following main functions along with other important initial accounts in the district treasuries, is carried out by the Accountants General offices in Maharashtra State .

Functions of Treasuries (Accounting system)

(1) Accounts

The functions of the Treasuries and P.A.O. Mumbai are governed by Rules, Manuals and Procedures set forth by the Govt. of Maharashtra.

The DDO prepares Bill in the Bill Portal Module and submits the bill along with Authorization Slip to the Treasury Bill receiving counter. Treasury accepts the bill using Barcode reader in the Treasury Net Module and Paper Token is given to the DDO. Then Bill is  forwarded to Audit Section who verifies the bill. If there is no objection, bill is passed on to Cheque Section for Payment. Cheque Section Generates Voucher number to bill. Payment advice EFT / NEFT / CMP is generated. Thereafter, payment vouchers are sent to Compilation Section for Accounting Purpose. Subsequently, Treasury Officer approves payment on Cash Management Product (CMP-e payment) Portal. Bank receipt and payment scrolls are received in Compilation section. Sub-Treasury prepares Receipt & Payment Account and the same is incorporated in the Treasury Accounts. Compilation Section prepares the monthly receipts and payments and sends the same to the Accountant General offices.

Data is uploaded physically daily in Arthwahini module. The Data is then made available to other stake holders like AG and is also used for Public Portal Koshwahini. To get complete real time data from Treasury to all Stakeholders, a Centralized Treasury Net System is the only solution, wherein the Treasury Net Application Server and Database Server are centrally located and all District Treasuries and Sub Treasuries are connected to them through MPLS VPN connectivity and work centrally.  

(2) GPF

GPF authorities from Accountant General offices are sent to District Treasuries with a copy to the concerned DDO  under intimation to  GPF subscribers.  On receiving the authority at DDO level,  the DDO prepares the bill and sends the same it to the treasury. The procedure for payment of GPF is the same as in case of other bills in the Bill Portal and the Treasury Net as explained above.

(3) Pension

Pension cases are prepared by Heads  of the offices  and Online Pension proposals are sent to Accountant General offices  electronically and in physical form. Data of Approved Cases is transmitted by the Accountant General offices online eliminating the need to enter data again at Treasuries in Pension Module. The concerned DDO carries out identification process of Pensioners which is computerized due to linking of Pensioner to UID. Identification for Life Certificate through Biometrics is done with Jeevan Praman Portal.

Treasury Generates 1st Payment Bill and sends Pension payments to Pensioner’s Account through CMP and generates monthly pension bills.

Bills for First Payment (with arrears), Supplementary Bills and Commutation Bills   are generated  online through Pension System.  Electronic Data of First Payment of Pension is given electronically to Accountant General Office.