Role, Functions & Responsibilities

Following works are being carried out by Treasury Directorate :

  • To provide guidance and advice to various officials of the State's Finance and Accounting Service regarding their usefulness in various departments, corporations and undertakings and in reforming financial rules from time to time.
  • To act as Budget Control Officer of Additional Divisional Director, Treasury and Pension / treasuries and Additional Director, Camp Office Allahabad.
  • Transfer process of staff, deputation and their approved House Building Allowance, House Repairing Allowance, Vehicle Allowance, 60 days of earned leave and to approve medical leave of 03 months to Finance and Accounting Services Group B officers.
  • To approve medical reimbursement of Rs.1, 00,000.00 0 of Finance and Accounting Service officers, Assistant Accounts Officer, Assistant Treasury Officer, Directorate and Additional Director and Division/ camp office staff and to approve leave Encashment of all Finance and Accounting Service officers. Along with this to put forward all pension and insurance claim case of the above stated employees after their retirement.
  • To make arrangements of syllabus and training for employees of treasury, Finance and Accounting Service, Assistant Accounts Officer and Assistant Treasury Officer.
  • Maintenance of character register of Group 'A' Finance and Accounting Services officers and to act as nodal officer for registering character of all above stated officials.
  • To approve G.P.F Allowance, 90 percent of the final expulsion of G.P.F and payments under the deposit linked insurance schemes (except claims by Directors of any other Department) of all Finance and Accounting Services employees.
  • Right to check the final expulsion of G.P.F of Director Panchayati Raj (Accounts), Director Financial Management Training and Research Institute, Director Departmental Accounting and Director's pension of Director of Treasury.
  • To give NOC to Finance and Accounting Service officials for examination or interview in public service Commission and Union Public Service.
  • To review working of Additional Divisional Director Offices, Assistant Accounts Officer, Assistant Treasury Officer and of Treasuries/sub-treasuries.
  • Treasury Director has to establish coordination between accountant general and Treasuries.
  • Divisional Additional Director, Treasuries and Pension has been established in addition to Treasury Directorate for enhancing the working and proper control of Treasury Directorate.
  • Treasuries are inspected twice in a year by Divisional Additional Director and it is also ensured that inspection that should be carried out according to rules by Treasury Officers is definitely done.
  • In order to speed up the ongoing computerization of Treasuries, inspection will be done by Divisional Additional Director from time to time and if any deficiency is found it is to be reported to the Directorate.
  • To establish coordination amongst treasuries for timely sending the accounts that are send to accountant general and inputs to Financial Statistics Directorate.
  • Transfer of Cash Branch employees of Treasuries by Additional Director, Treasuries and Pension according to rules, recommendation of Divisional Commissioner is considered in relation with Seniority list and the appointment and deployment of the main cashier.
  • To approve leave, Encashment, medical leave and temporary advance of G.P.F earned by Assistant Accounts Officer and Sub Treasury Officer.
  • To make proceedings for immediate settlement of pending audit para by Additional Director of departments related to its division and to oversee pay fixation, internal audit and finance and accounting related cases in various government departments.
  • To submit vouchers of reimbursement claims submitted by Government of India within limit and to ensure the proceedings of payment after its correct entry.
  • To strictly adhere to C.C.L/D.C.L issued to departments.
  • To timely send indent for availability of stamps by Treasuries and to ensure availability of adequate quantity of stamps in Treasuries and Sub-Treasuries.
  • Quick disposal of complaints and to ensure necessary proceedings on fraudulent payments.
  • Determination of pension and many more of Group B and Group C employees after their retirement will be carried out by Additional Director from April 1, 2000 onwards.
  • Additional Director has to work as a reviewing officer in the yearly character register of treasury officers of his district.
  • Posts of Chief Treasury Officer in all districts of a division and Senior Treasury Officer in other districts have been created. Chief/Senior Treasury Officer is declared as the Withdrawal Distribution Officer of its Treasury / Sub-Treasury and zonal offices of Additional Director. In Treasury all the stamps and expensive items are kept in O.P.M double lock.
  • The responsibility of Budget Control has been allotted to Treasury officer through a Government order dated 6 June, 1994 and the payment of insurance claims can also be obtained by receiving check from Treasury officer. For each payment Treasury officer is made responsible towards State Government and Accountant General.
  • Treasuries have two main sections: 1). Cash Section and 2). Accounts Section. Main cashier is made in-charge for cash section and Assistant Treasury officer for Accounts section. A key of double lock is kept with main cashier and other one is with Chief/Senior Treasury Officer. Income-expenses, P.L.A, C.C.L, and Pension etc. related accounts are created by Accounting Section that is sent to Accountant General and Financial Statistics Directorate.
  • In every department a Accounts Section has been established whose in-charge is the Senior Finance and Accounting Services officer appointed in that department. This Accounts Section provides help to the Head of the Department on financial matters related to that department. Budget Control, proper maintenance of records related to accounts and compliance of financial discipline in the department according to rules indicated in financial hand-book is carried out by Financial Controller appointed in that department.
  • Internal Audit, testing of budget estimate, sending it to the department and to ensure that all material purchasing done in the department are in accordance with the financial rules are also the responsibilities of Financial Controller.
  • Issuing C.C.L in remittance departments. Work related to pre-audit in each department and matching of departments accounts with Accountant General's office is carried out by Accounts Section. To answer audit para indicated by Accountant General and to transmit quarterly report of the work done at the Department to Finance Department. In the quarterly reports all serious financial irregularities and cases where view point of financial controller is different from Head of the Department is also indicated.

Bill Passing

Bills of various departments received in district Treasuries is given to Bill Passing Accountants Fund wise that are responsible for passing the bill and issuing the Cheque. The set time for receiving the bills in Treasury is from 11 am to 2.30 pm whose assessment is done by District Magistrate/ Treasury Officer. Bills created by Withdrawal Distribution Officer are forwarded to Treasury after it is listed in the Treasury receipt register. After receiving the bill in the initial stage only it is inspected for dismantling of errors and it is returned to the department so that unnecessary time expenditure on it can be avoided. After this, Bill grant number, head of account, Votable, planned/Non-planned, funds allocated etc. of Bills received in Treasury are tested through computer in accordance with Budget Literature and if the Bill is correct payment order is written on it. Cheque of Bills received in Treasury are released and given to the department within three days of receiving the Bill if any error is not found in it.


After the Independence of India, as a result of various development related new-new schemes implemented from time to time there has been a steady increase in the works; Consequently, the size of the budget and administrative framework for implementing these schemes has also been increased because of which the work load on Treasuries have also increased unexpectedly.

This increase has occurred in all actions related to the treasuries of the above title. Although, efforts are being made to discharge this increased work and responsibilities on time through manpower available in treasuries, yet employees of Treasury could not discharge the work despite of staying till late nights for work of compiling and communicating the accounts information to Accountant General on set time as the amount of passing Bills, Cheques and pension payment work was excessive. Due to the overabundance of data and obligation of accounting within regular time, human errors in compiling accounts was natural. In addition, carbon was used in the accounts created in Treasuries in which carbon copy was generally unreadable. Thus, to handle and remove errors and difficulties produced due to increased work and responsibilities and with the aim to provide error free accounts to Accountant General on time in 1986, the Government has decided to computerize tasks of treasuries. Experimentally, this work was decided to be implemented in beginning at Jawahar Bhawan situated in Lucknow, Unnao and Treasuries, Allahabad. At that time only, it was also decided that 36 forms for various bills in Treasuries should be simplified and so shaped that they can be used in the computerized system. Therefore, these forms have been revised as needed and the number has been reduced to 6. At present, in Treasuries updated rack server is being established. On this server, Linux 7.1 version, OS and oracle platform is used for compilation of data. In Financial Statistics Directorate a central server has been established. This server will be used as a disaster recovery center.

Pension Distribution

In whole state pension distribution work is done through Cheque system (Jawahar Bhawan method), under which pension of pensioners is directly transferred to their bank accounts by Treasuries. In this system, per month pension of pensioners is directly transferred to their bank accounts such that the requirement of pensioners to visit Treasuries offices has ended. Now, pensioners have to visit the Treasuries office only once in a year during November/ December to show the Life Certificate. To facilitate pensioner services to Treasury Officer, system of core banking is being used to send the pension. Through this system pension would be received faster than earlier system. All information related to pension distributed to pensioners is also highlighted on Treasuries official website. So, now pensioners can directly access the information regarding their pensions directly through this website. For income tax description, full detail of amount of money withdrawn by pensioner as pension can also be provided by Treasury officer.

Divisions Work, Process of taking Decision and determination of various levels of testing

Administrative review of all work done by all Treasuries is conducted by Directorate. Treasuries are inspected by Directorate officials and Additional Directors of Divisions from time to time. Every month service related works of Divisional Additional Directors is reviewed at Directorate level.

To transact the Division’s activities and norms prescribed provisions

A review is conducted by Directorate of all works done by all Treasuries like expenses, income, P.L.A, C.C.L etc. and to inform Treasuries from time to time about financial rules and provisions and to issue guidelines for enhancing the quality of work.