Disclosures Under Sec 4 of Right to  Information Act 2005

TREASURIES & ACCOUNTS

Nagaland: Kohima

Right to information and obligations of public authorities

Sec 4 (1)(b) of RTI Act 2005

    (i) The particulars of its organisation, functions and duties. Click here

    (ii) The powers and duties of its officers and employees. Click here

    (iii) The procedure followed in the decision making process, including channels of supervision and accountability; Click here

    (iv) The norms set by it for the discharge of its functions; Click here

    (v) The rules, regulations, instructions, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions; Click here

    (vi) a statement of the categories of documents that are held by it or under its control; Click here

    (vii) the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof; Click here

    (viii) a statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public; Click here

    (ix) a directory of its officers and employees; Click here

    (x) the monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations. Click here

    (xi) the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made; Click here

    (xii) the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes; Click here

    (xiii) particulars of recipients of concessions, permits or authorisations granted by it; Click here

    (xiv) details in respect of the information, available to or held by it, reduced in an electronic form; Click here

    (xv)  the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use; Click here

    (xvi) the names, designations and other particulars of the Public Information Officers; Click here

    (xvii) such other information as may be prescribed; and thereafter update these publications every year; Click here

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TREASURIES & ACCOUNTS

NAGALAND: KOHIMA  

         Particulars of Organization, functions and duties

(i).     (a) Organisation:

          The Department of Treasuries & Accounts was established in the year 1980 with 8 District Treasuries and 2 (two) Sub – Treasuries which was subsequently increased to 11 District Treasuries and 12 Sub- Treasuries. With these, Treasuries and Sub- Treasuries the Directorate was established. Then after the establishment of the Directorate three (3) new District Treasuries and ten (10) Sub – Treasuries have been established.

                    The objective of setting up of Treasuries and Sub – Treasuries is to provide the people of the state the facility of Government transaction through treasuries at their door steps and it is also to ensure the financial discipline and control.
            
                    Before the establishment of the Department the Treasuries were functioning under the Deputy Commissioners at the initial stage, until it was carved out and separated to form a New Department in 1980.  The Department comprises of staffs drawn from various Department such as Accountant General Office, Auditors from Nagaland State Transport, and Accountants from Works Division whose services were being absorbed into the Department.

               The Department of Treasuries & Accounts is headed by the Principal Director, with supporting structure consisting of two Directors, three Additional Directors, six Joint Directors, two Deputy Directors and one Assistant Director (Audit).  The Directorate has five Superintendent and four Assistant Superintendents who works under the supervision of one Registrar with supporting staff of one hundred forty three (159) numbers.

Click here to view chart

Duties and responsibilities of various units or set up:

  1. Directorate
                        The Directorate looks after the overall administration of the Department, cadre control of non-gazetted staff, monitoring of expenditure of all Department, monitoring and regulation of expenditure of GPF, authentication of drawal authorities/ Drawing limit, over all supervision of the working of Treasuries and Sub’ Treasuries and service matter of all Gazetted and non gazetted staff of the Department. It also carries pre- Audit of all Arrears bill, MR bills, leave encashment on all Government Department and issue of pay slip which the office of Accountant General could not do, etc. The Department also doing assessment and compiling of revenue realization under all revenue heads of Accounts. It also act as a nodal office for National Pension Scheme of the state.

  1. Directorate have five set up of sections; -     (1) Establishment (i) for the Directorate establishment. (2)  Establishment (ii) for Work Accounts (3) Establishment (iii) for Audit Wing and (4) Training wing (5) Monitoring Wing (6) New Pension Scheme.

 

Establishment (i A)

The brach look after the General Establishment matters of the Department. It also controls the administration of the various district Treasuries & Sub-Treasuries functional.

Establishment (ii B)
                     This Section looks after the matters relating to Accounts and Monitoring matters of the Department as well as Monthly Accounts, Compliation and submission of the various DDO’s and works Divisions Accounts and submission to the Accountant General and the Government.

  1. Internal audit wing:

                                       The Internal Audit wing of the Directorate of Treasuries & Accounts comprises of 6(Six) teams, each of the five team consists of One Audit Officer and One Auditor & two/ three Assistant Auditors and One Team is lead by One Auditor. These teams conduct internal Audit of the Governmental Department and Non governmental bodies who received grants from the Government. These teams bring financial irregularities to the notice of the Government. In the process of the Audit they also   tender financial advices to the Department. The team used to put emphasise on the revenue collection particularly to the revenue earning Department to enhance the revenue of the Government. 

                                      In order to make effective supervision of the Audit wing now the section is headed by one Assistant Director, Five Audit Officers, Six Auditors and Thirteen Assistant Auditors.

  1.  Training wing ( iv )

 

                                       The Departmental Training Institute is located at Purana Bazar, Dimapur, was established in February 2005. Now the Institute has become fully functional and imparting training to he newly inducted appointees both for Gazzetted as well as non-gazzetted for a period of One year. In addition to that, the institute also cobnduct various Training for refresher course for In-service employees. It has Administrative office building, two training halls, four flat residential for faculties and two hostel for trainees.
                                                                            
The Institute have conducted the following courses; 1. One year induction Training for NPSC recruited JAO/STO

  1. One year induction Training for NPSC recruited Junior Divisional Accountant 3 courses
  2. One year induction Training for NPSC recruited Junior Account Assistant        3   courses
  3. Skill up gradation Training course for in service officers of Treasuries & Accounts Department 7 times
  4. Skill up gradation for in service Non-gazetted official of Treasuries & Accounts 40 course
  5. Crash course   trainings for Assistants of Education Department 1 course.
  6. Crash course for Assistants of the Directorate’s located at Dimapur.

The Training wing is manned by one Deputy Director, one Adviser and Three Faculty on Honoraium basis along with Guess Facluty as and when require for imparting training.

4      Monitoring wing:

                   The Monitoring section of the Directorate of Treasuries & Accounts, monitor the DDO wise expenditure of all the Departments on the basis of monthly monitoring reports submitted by the various Treasuries and Sub- Treasuries. These reports are checked and compiled in the Directorate and submitted to the Finance Department. They are an important tool in monitoring and control of expenditure. In addition to the above assignments the following works of the Department are also entrusted to this section;

  1. Authentication of the Department wise drawal authority/ Drawing limit issued by the finance Department.
  2. Authentication of drawal authorities for payment of GPF and sanction of scholarships and stipends issued by the head of the Departments.
  3. Pre-audit of MR bills, Leave encashment bills and arrears pay presented by various Department for payment.
  4. Circulation of DDO-wise sub- allotment of all Department to Treasuries and Sub –Treasuries.

                   The monitoring section is manned by two Joint Directors one Assistant Director and four Junior Accounts Officers and senior Account Assistants.

  1.  National Pension Scheme:-

                     With the introduction of New Pension Scheme by the state Government the Department form a new section headed by one Senior Officer of the Department and he is assisted by Junior Accounts Assistants and Ministerial staff who have computer knowledge to maintain proper records and accounts of the subscription of the Government Employees falling under the new pension scheme. The downloading of the details of the contribution of each employee will be directly linked with NSDL through online internet facility after the system is made fully functional.

                                              

  1. Civil Accounts:

                   The Department of Treasuries & Accounts have the Officers who have been designated as Senior Accounts Officers/ Accounts officers under them who are posted to the various Directorates to guide and to assist the head of Department in all financial matters including the response to the Audit paras, draft paras CAG reports. They also carries internal Audit of the subordinates offices and help the department in preparation of budget and tender advice to the head of the Department in his financial dealings.

 

  1.  Treasuries and Sub-Treasuries:

                 1. All the State Government transactions are done through the Treasuries and Sub- Treasuries whether it is payment or receipts. And these Treasuries or Sub- Treasuries are under the Directorate of           Treasuries and Accounts. All payments of pensioner benefits are done to the pensioners through the Treasuries. The Treasury offices used to monitor whatever bill is presented by the DDO’s and the expenditure incurred from there would be compiled and submitted their expenditure accounts to the Accountant General Office on monthly basis. At the same time the Treasuries and Sub-Treasuries will also compiled the monitor accounts and submitted to Directorate office and the Directorate compiles all the monitoring accounts which are received from all the Treasuries and Sub- Treasuries will be consolidated and that consolidated  monitoring account are submitted to the Finance Department.
                   The District Treasuries maintained strong room which stores all Government confidential document and valuables. The Treasury also issue stamps (non-postal stamps) to the stamp vendor. 
                     

 

 (b). Functions:

          The Directorate of Treasuries & Accounts is the main organ of the state Government Department who administer and enforces financial discipline in the functioning of all department through it Accounts Officer who are posted to various Directorate and Works Division and also through the Treasuries & Sub- Treasuries  and its Audit Wing. The Accounts Officer who are posted to various Departments help the Head of Department as adviser in financial matters. For they help the Department in preparation of Budget and tender advice to Head of Department as per the prevailing rules and regularization. They also, help the Department in maintaining Grade IV GPF, Settling of retiring/ retired Government empolyees Pension, Conducting Internal Audit to Subordinate Offices in maintaing of the Service records of Government Employees in right manner and settlement of Audit paras. The DAO, SrDA, J.D.A helps the Dpepartment in furnishing in monthly accounts to Accountant General, maintaining of service records and settlement of Audit paras and C.G Report etc.
          The Audit wing conducts internal Audit to Government Offices and Institution who receives grants from the Government. The Treasuries excercises maximum control on Budgetary matters because; they do not only make payment, but maintains its budget records where the DDO could not exceed beyond the allocation of Budget. They also act as the DDO of the Pensioners.

With effect from 01.01.2010, Government introduced New Pension Scheme. The New Pension Scheme is looked after totally by the Directorate of Treasuries & Accounts Department. The Directorate is the Nodal Agency of the govt in the implementation of NPS in the state. Whereby, it will interact with NSDL for registration of Treasuries, DDO’s and subscribers in the NPS system. it will upload the subscribers and govt’s share to the trustee bank after consolidating the list received from the head of Department. It will maintain the records of the amount of contributions made by the subscribers and the matching grant given by the govt. It will act as DDO for the subscriber on withdrawl from the scheme, as the amount to be paid to the subscriber will be credited to the account of the DTA who will inturn withdraw the amount and pay it to the subscriber/nominee.

 

Manual-2

4 (1) b (ii)     

          POWERS AND DUTIES OF THE ADMINISTRATIVE HEAD OF DEPARTMENT, HEAD OF THE DEPARTMENT AND OFFICERS IN THE DEPARTMENT OF IRRIGATION AND FLOOD CONTROL:

1.       The Principal Director exercises powers and duties as the HOD according to the delegation of Financial & Cognate Power of the Government of Nagaland is issued in 1964 as amended from time to time, including administrative orders and instructions issued by the Government from time to time. The officers below the Director have not been delegated any power as per existing conditions. Their main duty is to assist the Director in decision making and disposal of references. The Grade-III employees are keepers of files and records. They do all initial works and submit them to higher level for disposal.

2.       The Treasury Officers/Sub-Treasury Officers function as watch dogs and ensure the regularity of bills, and have powers to pass the bills within the provision of CTR and observance of all other codal formalities and instructions issued by the Government from time to time.  There are altogether 960 DDOs in the State. The Treasury Officers/Sub-Treasury Officers are responsible for monitoring the fund provisions sub-allotted to each DDO. The transaction that takes place in the Treasuries/Sub-Treasuries are maintained and compiled and submitted to the Directorate each month for monitoring of transactions of the Treasuries. The monthly accounts are properly compiled and submit to the Accountant General, Nagaland.

3.       The Accounts Personnel in the Works Divisions have been vested with the responsibility of checking and scrutinizing bills in the Divisions and offer their comments as per financial rules and regulations. They are responsible for proper maintenance of accounts, and guide the Divisions to follow the prescribed financial norms. They compile all the transactions of the Divisions and submit the monthly accounts to the Accountant General under the signature of the Executive Engineer.

4.       The Audit team visits Government Offices/Autonomous Bodies for internal audit and have the power to requisition records that they may deem fit for the purpose of Internal Audit. In course of Internal Audit they not only point out the defects and financial irregularities but also render immense financial advice to the concerned office for future guidance. They are responsible for following up their findings to ensure that the Department rectifies the objections raised and implements the recommendations in letter and spirit.

5.       The Joint Director in charge of the Training Institute has the power to draw up the Training Schedules for in-service Government employees for each calendar year with the approval of the Principal Director and implement it. He supervises the imparting of quality training. On completion of the training, he issues certificates to all the trainees for recording in their service book.

 

Manual-3 

 

4.(1) b (iii)     

GUIDELINES FOR EXECUTION OF CIVIL WORKS IN THE DEPARTMENT OF IRRIGATION & FLOOD CONTROL AND OTHER DEPARTMENTS.

 

The Department takes decisions based on the Government orders, notifications and instructions and guidelines as well as based on the relevant data and information received from the Subordinate offices on need basis. There are other factors that affect decision making such as the conduct and behavior of the employees, contingency, circumstances etc. Once orders are issued the directorate is to see that they are properly implemented or carried out by Subordinate Officers. No doubt each level of staff plays a very important and responsible role in the time bound frame works, particularly in the Treasury &Accounts Department and their service is indispensable to the Government because of their dealings in financial matters. They initiate file movement and check the correctness of the figure and give proper comment which feed the higher authority in taking decision making.

Manual-4 

4 (1) b (iv): 

   NORMS SET BY IT FOR THE DISCHARGE OF ITS FUNCTIONS::

The discharge of duties and functions of each office under the Directorate of Treasuries and Accounts is guided by norms and procedures that are set for all the Government Departments i.e., the administrative procedures and financial rules and regulations prescribed.
          Each of the job performed by the individuals cannot be described in details; unlike many other Departments, the Officers and staff working in the Treasury Department have to perform their duties even beyond Office hours ( the prescribe timing of the Government) The Officers and staff have to forego even leaves and holidays in order to attend to  urgent requirement.

               As of now in order to maintain confidential matters the Sr.PA & P.A. to Principal Director has been entrusted with the works and he is doing it. In order to speed up the file which are of urgent nature are personally attended by either Officer or Assistant concern till the matter is settled.

 

Manual-5

      RULES, REGULATION, MANUALS AND RECORDS UNDER ITS CONTROL OR USED BY ITS EMPLOYEES FOR DISCHARGING ITS FUNCTIONS:

 

The Central Treasury Rules, the Geneneral Financial Rules, the Nagaland Treasuries, Accounts, Audit Service Rules 2002, and guidelines and instructions issued by the Government from time to time.
          In addition to already exist frame rules particularly, concerning Accounts matters and Treasury, the Department of Treasury & Accounts is cover with Service Rule, Revision of Pay which determine the pension matters, code of Conduct Rules, Vats which is also actually implementing in the Treasury and CPWD Account code etc

Manual-6

4. (1) b (vi):        

      

(Statement of categories of documents that are held by it or under its control)

 

The Department maintains records of Service Books, Personal Files of Employees, Stock Registers, Attendance Registers, GPF Accounts for Group-“D" employees, Monitoring Registers, Authentication and Pre-Audit Registers at the Directorate level. Security Deposit Register of deductions made from Contractors bills, Revenue Receipt Register, Stamps, Cheque Books, Gazetted Salary Register, and Form No.s TA-2, TA-3, TA-36, TA-37 and TR-4 are maintained at the District level. In general, documents are classified as ‘Secret’, ‘Confidential’ and ‘Routine’. The Department executes it functions on the strength charter of duties.

Manual-7

4 (1) b (vii):  

the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof;

The Department in the Directorate level does not take policy decisions but implements the policy decisions and directions of the Government. Accordingly, there is no consultative process with the public.

Manual-8

4. (1) b (viii):      

A statement of the boards, councils, committees, and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public:   

Departmental Recruitment Committees and Departmental Promotion Committees constituted as per Government guidelines/instructions. Though proceedings of these Committees are not open to the public, the minutes of meetings of the Committees are accessible to the public under the provisions of the Right to Information Act, 2005.

          The Department has two set up of Departmental Promotion committee one for Gazetted Officer and one for Non Gazetted Government servants.
The DPC for gazetted officers consist of the following members:

  1. Chairman, NPSC                                        Chairman
  2. One member NPSC                                      Member
  3.  Chief Secretary, Nagaland                           - do-
  4. Commissioner & Secretary P&AR               - do-
  5. Secretary, Finance Departmen                      -do-
  6. Principal Director Treasuries & Accounts     Member Secretary            

          The DPC for regularisation of Adhoc or officiating appointment are done at the Directorate level with the committee comprised of members from the following members;-

  1. Finance Commissioner                            Chairman
  2. Director  (T&A)                              Member
  3. Under Secretary Finance Deptt.               – do –
  4. Under Secretary   P & AR                           - do –
  5.  Principal Director  (T&A )                      Member Secretary

There has no tenure to this committee except sit once or twice and settled the matter and it stand as good as dissolved.

Manual-9

4. (1) b (iX):    

 (ix) A Directory of its Officers and Employees 

Click here to read...

Manual-10

 

The monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations 4.(1)b(X):  

1. Aboi

2. Aghunato

3. Baghty

4. Chantongya

5. Chozuba

6. Dimapur

7. Kiphire

8. Kohima North

9. Kohima South

10. Longleng

11. Mangklomemba

12. Mokokchung

13. Mon

14. Peren

15. Pfutsero

16. Phek

17. Training Institute

18. Tseminyu

19. Tuensang

20. Wokha

21. Zunheboto

22. Directorate

 

Manual-11

4. (1) b (XI):  

the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made  

Manual - XI

(xi) The budget allocated to each of its agency, indicating the particluars of all plans, proposed expenditure and reports on disbursement made:

Sl. No.

Head of Account

B.E-17-18

R.E-17-18

Actual Expenditure

 

REVENUE

 

 

 

1

2030 - Stamps & Registration

 

 

 

 

80-Purcahse

50.00

74.40

30.43

 

Total-2030

2

2054 - Treasury & Accounts Administration

 

01-Salaries

2962.77

2967.85

28882.67

 

02-Wages

41.98

49.78

50.11

 

03-Travel Expenses

40.00

66.00

59.81

 

04-Office Expenses

60.00

95.00

94.97

 

06-Rent, Rate and Taxes

12.00

27.00

24.02

 

09-Grants-in-Aids

22.50

22.00

22.50

 

15-Machinery & Equipment

10.00

25.48

25.48

 

16-Motor Vehicle

40.00

47.57

63.88

 

17-Maintenance

62.00

62.00

61.99

 

19-Material & Supplies

2.00

2.00

2.00

 

26-Other Charges

0.60

10.00

8.36

 

28-Computerization

25.00

55.00

54.90

 

31-Other Adminstrative Expenses

42.30

47.30

47.31

 

45-Training

10.00

12.50

12.49

N.P.S

5.00

5.00

 

Total-2054

 

Total Revenue Head

 

CAPITAL

3

4059-Capital Outlay on Public Works

200.00

200.00

 

Total-4059

4

4216-Capital Outlay on Housing

 

Total-4216

 

Total Capital Head

200.00

TOTAL (2030+2054+4059+4216)

 

 

 

Manual-12 

the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes.

The Department has no subsidy schemes.

Manual-13

Particulars of recipients of concessions, permits or authorisations granted by it 

Not applicable.

 

Manual-14 

 (XIV)Details in respect of the information, available to or held by it, reduced in an electronic form

The Treasuries, Accounts & Audit Service Rules, Annual Administrative Reports and incumbency list of employees.

 

Manual-15

 (XV)the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use;

All information relating to the departments are available to the public during working hours. No library is maintained for public use. We have notice boards, reception counter etc by which the public could access information.

Manual-16

 (XVI)The names, designations and particulars of the Public Information Officers:

 

Sl. No.

Name

Designation

Other Particulars

1

Shri. K.Tiayanger Tzudir

Director Treasuries

Appellate Authority

2

Shri.Daso Paphino

Director

P.I.O.

3

Shri. Imtimendang

Joint Director

        A.P.I.O.

4

Shri. I.Aochuba Pongener

Sr. Treasury Officer, Kohima (South)

           P.I.O

5

Shri.Vukhuhe Sema

Sr. Treasury Officer, Zunheboto.

           P.I.O.

6

Shri. P.Ajung Amer

Sr. Treasury Officer, Kohima (North)

P.I.O.

7

Shri. Sentisuba

Senior Treasury Officer, Mon.

P.I.O.

8

Shri. Toshizemba

Sr. Treasury Officer, Mokokchung

P.I.O.

9

Shri.Hoshito

Sr. Treasury Officer, Dimapur.

P.I.O.

10.

Shri.Nthio Kithan

Sr. Treasury Officer, Wokha.

P.I.O.

11

Shri.Taka Chang

Sr. Treasury Officer, Tuensang

P.I.O.

12

Shri. Namreuying Zeliang

Sr. Treasury Officer, Peren.

P.I.O.

13

Shri. Pusuhu Theluo

Treasury Officer, Phek.

P.I.O.

14

Shri.B.T. Yanger

Treasury Officer, Kiphire.

P.I.O.

15

Shri.N.Lomching Phom

S.T.O. Longleng

P.I.O.

Manual -XVII

 (XVII) such other information as may be prescribed; and thereafter update these publications every year