The Treasuries/CPAO function under the administrative control of the Director of Treasuries, Sikkim. There are six accounts rendering units headed by the following officers who render initial accounts relating to civil, public works and forest divisions to the office of the Sr. Dy. Accountant General (A&E) Sikkim, Gangtok.

• Secretary, Pay and Accounts Officer, State Legislative Assembly
• Director of Treasury/ PAO, Headquarters, Sikkim, Gangtok.
• Addl. Director, Chief Pay and Accounts Office, East Sikkim, Gangtok.
• Chief Pay and Accounts Officer, Gyalsing, West Sikkim.
• Chief Pay and Accounts Officer, Mangan, North Sikkim.
• Chief Pay and Accounts Office, Namchi, South Sikkim

There are four district Chief Pay & Accounts Offices (CPAO) viz., East, West, North and South and one Pay & Accounts office, Head Quarter, under the control of the Director of Treasury. Each of the CPAOs acts as non Banking Treasury. The District CPAOs and the CPAO, Hqr. in the Office of the Pr. Director of Treasury are the basic units through which all kinds of authorization of Payment of the State are carried out. C.P.A.Os and P.A.O., Sikkim Legislative Assembly Sectt., maintain the accounts of the Government and submit those to the Office of the Sr. Dy. Accountant General (A&E) with reference to the instruments as received from the State Bank of Sikkim. Unlike in other States, Reserve Bank of India does not have operations in this State in Government business till date as no agreement exists between RBI and the Government of Sikkim in terms of Section 21A of the RBI Act, 1934. The State Bank of Sikkim acts as the Government Banker and collects the receipts of the Government (Government own revenue) revenues through its branches around the State. All the inter Government transactions with the State of Sikkim are settled by means of Cheques/Bank draft as per provision of Para 8.20 of Civil Accounts Manual.

 In addition to above, the Directorate of Pension, GPF & GIS has been given responsibility of maintenance of GIS, GPF, Pensions and CPF/NPS of the State Government employees including the GPF of Judges of High Court. The Directorate of Pension also makes payment of Central Pension (Civil & Defence) and pension relating to other State Governments’ Pensioners who are residing in Sikkim and opted to draw their pension from the treasuries of Sikkim. The functions of GPF and Pension are regulated by the GPF and Pension Rules framed by the Finance Department, Government of Sikkim.

The Office of the Sr. Dy. Accountant General (A&E) Sikkim, prepares only the Monthly Civil Accounts and Annual Finance and Appropriation Accounts of the Government of Sikkim, after compiling the instruments viz. Vouchers, Challans/Bank Receipts and compiled accounts relating to works/forest divisions as received from the different CPAOs. No other function on entitlement is performed by this office unlike the offices of Accountants General in other States. This system was introduced ab-initio in this State.