Finance Department

Introduction:-

All the financial affairs of the Zilla Parishad are done by the Finance Department. The Head of Finance Department in Zilla Parishad is the Chief Accounts and Finance Officer and is an officer of the rank of Deputy Director of Maharashtra Finance and Accounts Service. Accounts and budgetary estimates as well as implementation of financial rules Hon. He works as Chief Executive Officer and Financial Advisor to Zilla Parishad and Primary Auditor. He is assisted by a Deputy Chief Accounts and Finance Officer (Group-A) and three Accounts Officers (Group-B). No authority approves financial transactions without his advice. Major schemes are implemented under the finance department mainly as follows.

1. Zilla Parishad Scheme (District Fund)
2. Agency Scheme (Agency Fund)
3. Transferred Schemes (Government Funds)
4. Repair Maintenance Fund
5. Depreciation fund.

Under the Department of Finance, the following functions are carried out through various branches :-

1. Incoming and outgoing working session:

   All the letters and letters received by the finance department should be recorded in the register and forwarded to the concerned parties. Categorizing the correspondence and waste according to the priority order and allocating them to the concerned office. Also registering and sending outgoing mails. Keeping accounts of purchases of correspondence stamps and its appropriation in prescribed format A and B and reconciling them from time to time.

2. Establishment Branch : Establishment related work is done by Gazette Officers and Accounts Staff in the Finance Department through the Establishment Branch. It deals with payment of salary and allowances of employees in the accounting cadre, recruitment process, appointments, promotions, transfers, advance pay increases, seniority list, retirement pay cases, court cases, confidential record edition, inquiry demotion etc. Preparation and submission of proposals for approval of all examination related work, retirement pay, provident fund, group insurance, medical cover of officers/employees of Accounts cadre staff. Approval of additional charge cases, proceedings regarding inspection by Hon’ble Commissioner are also carried out by the Establishment Committee.

3. Group Insurance Branch: Checking and submitting all cases regarding approval and payment of benefits under the group insurance scheme of State Government and Zilla Parishad Officers/Employees working under Zilla Parishad to the Deputy Chief Accounts and Finance Officer.

4. Retirement Pay : G.P. Examining and approving the proposal for approval of pension and retirement benefits payable to teachers and non-teaching officers/employees of class-3 and 4 in service under the Maharashtra Civil Services (Retirement Pay) Rules, 1982 as per the type of pension on termination of GP. Dissemination of pension grant orders to the concerned through their department. To ensure that the pensioners are paid every month within the prescribed period.

5. Payroll Verification : G.P. The authority to verify the salary fixation of teachers and non-teaching officers/employees of class-3 and 4 in the service is with the Accounts Officer under Government Decision Village Development and Water Conservation Department No. ZPA2016/P.No.15/Finance-9, dated 09/8/2016. The Finance Department verifies the pay fixation made in the service book.

6. Budget meeting: According to the provisions of the Maharashtra Zilla Parishad and Panchayat Samiti Act 1961, rules 137 and 138, the basic budget of the Zilla Parishad and Panchayat Samiti’s own funds, as well as the revised budget, are prepared. The said budget is scrutinized in the finance committee. As recommended by the committee, the said budget is submitted to all general meetings of Zilla Parishad for approval. In the general meeting, the amended budget and the original budget are approved by incorporating the amendments and suggestions suggested by the members of the District Council. After the approval of the budget of the Zilla Parishad, the funds of the approved budget are distributed to the concerned department.

7. Collection Branch:- The monthly account of the Zilla Parishad is prepared by consolidating the collection and expenditure accounts of all the panchayat samiti and headquarters in the district. The monthly accounts are placed before the Standing Committee for final approval after the approval of the Finance Committee held every month. Reconciliation with the monthly accounts is done by the concerned department. The annual accounts of the Zilla Parishad are prepared from the monthly accounts. After scrutinizing the said annual accounts in the finance committee meeting, they are submitted to the Zilla Parishad general meeting for approval before September. After the approval of the Zilla Parishad meeting, the said accounts are published in the Government Gazette before 15 November.

8. Audit Branch :- The Central Audit Branch provides feedback on administrative approval/expenditure approval on the proposals received from the Head of Accounts in the Zilla Parishad. Also, monthly accounts of the headquarters are prepared by checking all types of payments received and recording comments regarding the income. Also, planning and distribution of the funds received from the central government is done by this department.

9. External Audit Branch :-> Government of Maharashtra Ministry of Rural Development and Water Conservation Department Mumbai Reference no. As per APT/1092/CR/76613 dated 7/10/1997, internal audit teams have been formed at the district level for auditing the accounts of Zilla Parishad and Panchayat Samiti. Through the said team, the internal audit of the completed financial year is done by the head of the account and the Panchayat Samiti. Coordinating and guiding for settlement of accounting objections from Local Fund Accounts, Panchayat Raj Committee and M. Accountant General Office. Revised pay fixation of Zilla Parishad employees as per Pay Commission is done through this department.

10. Cash Branch :- Cash Branch prepares and distributes checks for the working of salaries, construction/roads and other payments after sanctioning them. Checks received from the treasury and other accrued expenses are recorded in the cash book. Also the daily/monthly deposit and expenditure notes are reconciled with the bank.

11. Warehouse Branch :- As per rule 202 of Maharashtra Zilla Parishad and Panchayat Samiti Accounts Code 1968, the inventory of Zilla Parishad can be kept at the place of Zilla Parishad and Panchayat Samiti. The stationery, forms and registers required by all the departments and Panchayat Samiti from the Zilla Parishad are procured and distributed through Bhandar Branch.

12. Provident Fund Branch :- The provident fund accounts of all teaching and non-teaching Class 3 and Class 4 employees of the Zilla Parishad are maintained through the Finance Department. A computerized system is used to keep the said accounts up-to-date. Receipt of check from treasury is expedited after receipt of refund/forfeiture of provident fund as well as final payment proposal. Also, the benefit of the Deposit Linked Scheme is immediately paid to the heirs of employees who die while in Zilla Parishad service.

13. National Pension Scheme :- The scheme is applicable to the teachers and non-teaching staff who joined the Zilla Parishad service on and after November 1, 2005. The work of crediting the National Pension Scheme Accounts is carried out with respect to the employee contribution deducted from the salary of the employees every month and the interest on the government contribution. Work is being done to update the accounts of the said scheme.

14. Retirement Pay Branch:- Retirement of Zilla Parishad employees on completion of 58 years in case of Class-3 and 60 years in case of Class-IV as well as otherwise retiring under the Maharashtra Civil Services (Retirement Pay) Rules, 1982 Retirement pay is sanctioned after scrutinizing the cases. The Finance Department takes care of paying the pension every month to the said pensioners within the prescribed period.

15. 15th Finance Commission:- Bonded and unbounded funds received from the government under the scheme are distributed through the e-Gram Swaraj system as per the decision of the government.

(Government Decision Village Development and Water Conservation Department No. ZPA2016/P.No.15/Finance-9, dated 09/8/2016 Duties and Responsibilities of Maharashtra Finance and Accounts Service Cadre Officers in Zilla Parishads)

1. Powers and Duties of the Chief Accounts and Finance Officer.
2. M.G.P. and P.S. Act, 1961 and M.G.P. P.S. Powers and duties as prescribed in the Accounts Code, 1968 and as per orders issued by the Government from time to time.
3. Acting as financial advisor and primary auditor.
4. Control over financial management and investments.
5. Budget G.P.’s own income, government various schemes, district establishment of accounting cadre, office establishment of finance department and supervising and controlling the officers of accounting cadre.
6. Coordinating about accounting objections and important accounting objections contained in the reports of Panchayat Raj Institutions and Accountant General.
7. Remittance of payments above Rs.2,00,000/- and payment of cheque
8. Pre-auditing and giving feedback on all withdrawals (even within Rs.2,00,000/-) received by the Finance Department.
9. Central Repository / Full Control.
10. Conducting purchase transactions of Zilla Parishad in prescribed manner. Proper and necessary planning, planning and implementation to adhere to financial discipline.
11. Controlling the work to be reconciled with the accounts (deposits and expenditure) in the office of the Accountant General, Treasury.
12. To finalize the annual accounts and submit the financial status report to the Zilla Parishad meeting and submit it to the government after its approval.
13. Controlling that the work of Provident Fund of Class-3 and Class-4 employees, Accounts work under Contributory Pension Scheme will be kept up-to-date with reconciliation.

Powers and Duties of Deputy Chief Accounts and Finance Officer.

1. Acting as Drawing and Disbursing Officer of Finance Department.

2. Pension, Rs. and approving related matters of Group Insurance Schemes (full powers in respect of Class-III and Class-IV employees’ cases) and preparing accounts of Defined Contribution Pension (D.C.P.S.) (N.P.S.) Schemes and submitting the cases to the Chief Accounts and Finance Officer after checking the cases.

3. To maintain the office establishment of Finance Department.
4. Remittance of payments up to Rs.2,00,000/- and payment of cheques.
5. Coordinating work in audit matters.
6. Preparation of accounts of Pension, Provident Fund, Group Insurance Schemes and Defined Contribution Pension Schemes and submitting the cases to the Chief Accounts and Finance Officer.
7. All Zilla Parishad accounting responsibilities to control that the annual accounts are done on time.
8. Attendance of audits, meetings and meetings under the central repository.
9. Acting as Chief Accounts and Finance Officer during the leave period of the Chief Accounts and Finance Officer and when the post is vacant.

Powers and Duties of Accounts Officer (1) :-

1. Zilla Parishad’s own and government’s various schemes should be prepared and presented to the seniors.
2. Checking the budget of Panchayat Committees and collecting the cess budget of Panchayat Committees and preparing and presenting the combined budget.
3. Program Budget – All works.
4. Preparing and submitting payments of financial advances, cash grants and subsidized grants.
5. Reconciliation of withdrawn amounts with accounts of the Accountant General’s office and submission of reconciliation report.
6. To look after adjustment and reconciliation of financial advances.
7. To propose allocation of budgetary sanctioned provisions to Panchayat Committees.
8. To compile and submit information related to Central Finance Commission and Maharashtra Finance Commission.
9. Keeping up to date all registers, submission of periodical reports and all correspondence regarding the above subject related to budget

(2) Compilation.

1. To maintain accrual and expenditure accounts of all departmental heads of accounts.
2. To receive, verify and compile accounts of Panchayat Committees.
3. Preparation of monthly expenditure statement and submission on prescribed date.
4. Preparation and presentation of annual accounts.
5. To prepare a statement of expenditure which is less or more than the budgetary provision and submit it to the competent authority for approval.
6. Grant Determination: To validate the sanctioned financial provision expenditure.
7. Utilization Certificate: To certify the approved financial provision and expenditure.
8. Submitting the information of the amounts due to the Government and coming from the Government to the Zilla Parishad.
9. Reconciliation of Account Head wise expenditure with Panchayat Committee expenditure on monthly basis.
10. Operation of all General Provident Fund, Defined Contribution Pension Schemes.
11. Cash Branch of the Finance Department, maintaining deposits and accounts of all departmental heads, preparation and submission of annual accounts.
12. Acting as a coordinator regarding plans, budgets and problems etc. of the assigned department.
13. Audit Report :- Report of Comptroller and Auditor General of India, Observation of Accountant General. Following up and assisting the Commissioner regarding the accounting objections in the report and preparing the compliance report to exclude the issues.
14. Attending Finance Committee meetings.

Powers and duties of Accounts Officer (2).

1. Retirement works, submission of sanction payment cases to Deputy Chief Accounts and Finance Officer.
2. Pay Fixation Verification : Control of Pay Fixation Verification Team and all work in this context
3. Vigilance Team:- To act as controller of the said team. Inspection and Stock Verification of Panchayat Committees:- Internal Audit To carry out internal audit and stock verification of specially selected departments / Panchayat Samiti as ordered by Hon’ble Chief Executive Officer and Chief Accounts and Finance Officer.
4. Employee Group Insurance Scheme:- To monitor and maintain accounts of all activities related to Group Insurance Scheme of State Government Employees and Zilla Parishad Employees / Officers. To submit all matters of approval and payment in respect of Group Insurance Scheme to the Senior Accounts Officer.
5. Audit Report :- Audit review report on accounts of Panchayat Raj Institutions, Audit report of Local Fund Accounts Department Follow up and assist in accounting objections by preparing compliance reports and excluding issues.
6. To suggest remedial plan regarding deficiencies and irregularities found in audit/inspection.
7. Sending periodical reports and complete correspondence regarding audit.
8. Checking the registers of all department heads and submitting them to the Finance Committee. Attending Finance Committee meetings.
9. To carry out other tasks and orders assigned by the Chief Accounts and Finance Officer.

Government regulations necessary for financial operations are as follows –

1. Maharashtra Civil Services (General Conditions of Service) Rules-1981 etc. 6 Regulations and Bombay Civil Services Rules Part-1 Traveling Allowance Chapters 12, 1, 3 to 6 and 8 Annexure 42 (a)
2. Maharashtra Artha Sankalp Rules.
3. Maharashtra Zilla Parishad and Panchayat Samiti (Artha Sankalp Rules 1966)
4. Maharashtra Public Works Manual (Manual)
5. Maharashtra Public Works Accounting Code.
6. Maharashtra Zilla Parishad and Panchayat Samiti Accounts Code 1968
7. Maharashtra Zilla Parishad and Panchayat Samiti Act 1961
8. Maharashtra Zilla Parishad and Provident Fund Rules 1966
9. Bombay Finance Rules 1959
10. Maharashtra Treasury Rules 1968
11. Maharashtra Contingency Expenses Rules-1965.

Department of Finance Zilla Parishad, Dhule Central Right to Information Act-2005 Information Officer / Assistant Information Officer / Appellate Authority

3 First Appellate Officer Chief Accounts and Finance Officer Office Phone No. 02562-237347

Mr. Shubham Gupta (B.P.S.) Chief Executive Officer, Zilla Parishad, Dhule and Mr. Chandrakant Pawar in the presence of Chief Executive Officer, Zilla Parishad, Dhule, Ms. Swaranjali Pingle, Chief Accounts and Finance Officer, Zilla Parishad, Dhule, in the presence of Zilla Parishad, Dhule, giving guidance in the preparation of own income budget and government decision in that context.