Finance Department

Introduction

All financial transactions of the Zilla Parishad are handled by the Finance Department. The Head of the Finance Department in the Zilla Parishad is the Chief Accounts and Finance Officer, who is an officer of the rank of Deputy Director in the Maharashtra Finance and Accounts Service. He works as the Chief Executive Officer and Financial Advisor and Primary Auditor of the Zilla Parishad in matters of accounts and budget estimates as well as implementation of financial rules. He is assisted by a Deputy Chief Accounts and Finance Officer (Class 1) and two Accounts Officers (Class 2).

About the Department

Establishment Branch Establishment Branch handles establishment-related matters of Gazetted Officers and Accounts Cadre employees of the Finance Department. Establishment and other matters of Accounts Cadre employees (e.g. appointments, promotions, transfers, advance pay increments, seniority lists, retirement, confidential records, 50/55 years review, etc.) All examination-related matters of Accounts Cadre employees, preparation of proposals for retirement pay, B.E., group insurance, medical reimbursement of officers/employees and submission for approval. Approval of additional charge cases, action regarding inspection of the inspection report of the Hon’ble Commissioner, etc. Cash Branch After the salary, construction/roads and other payments are approved in the Cash Branch, cheques regarding their operations are prepared and distributed. Cheques and other deposits received from the treasury are recorded in the cash book. Also, the daily/monthly deposit and expenditure records are reconciled with the bank.
Warehouse Branch As per Rule 202 of the Maharashtra Zilla Parishad and Panchayat Samiti Accounts Code, 1968, the Zilla Parishad’s stock can be kept at the Zilla Parishad and Panchayat Samiti premises. Stationery, forms and records required by all departments and Panchayat Samiti of the Zilla Parishad are purchased and distributed through the Warehouse Branch. Central Audit Branch In the Central Audit Branch, administrative approval/expenditure approval is given on the proposals received from the account heads of the Zilla Parishad. Also, after examining all types of payments received, remarks are recorded regarding the payment and the monthly accounts of the headquarters are prepared. Also, the funds received from the 15th Finance Commission of the Central Government are planned and distributed by this department.
Budget and Coordination Branch As per the provisions of Maharashtra Zilla Parishad and Panchayat Samiti Act 1961, Rules 137 and 138, the original budget of the Zilla Parishad and Panchayat Samiti 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 the general meeting of the Zilla Parishad for approval. In the general meeting, the revised budget and original budget are approved by including the amendments and suggestions suggested by the Hon’ble Zilla Parishad members. After the approval of the budget of the Zilla Parishad, the approved funds are distributed to the concerned department.
Collection Branch The monthly accounts of the Zilla Parishad are prepared by collecting the accounts of deposits and expenditure 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 every month. The monthly accounts are reconciled with the monthly accounts by the concerned department. The annual accounts of the Zilla Parishad are prepared from the monthly accounts. After the scrutiny of the said annual accounts in the Finance Committee meeting, they are submitted for the approval of the Zilla Parishad general meeting before September. After the approval of the Zilla Parishad meeting, the said accounts are published in the Government Gazette before 15 November.
Provident Fund Branch The provident fund accounts of all the non-teaching class 3 and class 4 employees of the Zilla Parishad are maintained by the Finance Department. A computerized system is used to maintain these accounts. After receiving the proposal for refund/non-refund of the provident fund and final payment, the action is taken to obtain the cheque from the treasury immediately. Also, the benefit of the deposit-linked scheme is paid immediately to the heirs of the employees who die while in the service of the Zilla Parishad. The group insurance amount is paid to the concerned employees. External Audit Branch, Ministry of Rural Development and Water Conservation, Government of Maharashtra, Mumbai, as per reference No. APT/ 1092/CR/76613 dated 7/10/1997, internal audit teams have been formed at the district level for the audit of the accounts of the Zilla Parishad and Panchayat Samiti. The internal audit of the accounts of the Head of Accounts and Panchayat Samiti for the completed financial year is conducted through this team. Coordination and guidance are provided for the settlement of the account objections from the Local Fund Accounts, Panchayat Raj Samiti and the Accountant General’s Office. The revised salary determination of the Zilla Parishad employees as per the Pay Commission is verified through this branch.
Retirement Pay Branch: Under the Maharashtra Civil Services (Pension) Rules, 1982, the retirement pay of Zilla Parishad employees who retire after completing the age of 58 years in the case of Class 3 and 60 years in the case of Class 4 and also of employees who retire in other ways is scrutinized and sanctioned. The Finance Department ensures that the said pensioners are paid monthly pension within the prescribed period.
Provident Fund Branch Provident Fund accounts of all non-teaching class 3 and class 4 employees of the Zilla Parishad are maintained by the Finance Department. A computerized system is used to maintain these accounts. After receiving the proposals for refund / non-refund of the Provident Fund and final payments, the action of receiving the cheque from the treasury is taken immediately. Also, the benefit of the deposit-linked scheme is paid immediately to the heirs of the employees who died while in the Zilla Parishad service.

The following fund-wise accounts are maintained in the Finance Department.
1. Zilla Parishad Scheme (District Fund)
2. Agency Scheme (Agency Fund)
3. Transferred Scheme (Government Fund)
4. Repair and Maintenance Fund
5. Depreciation Fund

Officers

Designation	Officers Name	Mobile No.	Email Address
Chief Accounts and Finance Officer	Shri. Atulkumar R. Gaikwad	9422296948	cafozpchandrapur@gmail.com
Deputy Chief Accounts and Finance Officer	Shri. Dharmrao M. Pendam	9881522921	cafozpchandrapur@gmail.com

Organization Chart

Designationwise Duties

Sr. No.	Officers Designation	Their duties (as determined by the government/authorities)
1	Chief Accounts and Finance Officer, Zilla Parishad, Chandrapur	1. Powers and duties as provided in the Maha.Zip and Panchayat Samiti Act, 1961 and Maha.Zilla Parishad and Panchayat Samiti Accounts Code, 1968 and as per the orders issued by the Government from time to time. 2. To control the accounts of the Finance Department, all departments of the Zilla Parishad and Panchayat Samiti. 3. To act as financial advisor and primary auditor. 4. To control financial management and investments. 5. Budget: To prepare the budget estimates of the Zilla Parishad’s own income and various government schemes. 6.1) District establishment of the accounts cadre (transfer, promotion, seniority list will be the responsibility) 6.2) Office establishment of the Finance Department (Class 1 to Class 4) 6.3) To supervise and control the officers/employees of the Maha.Finance and Accounts Service Cadre. 6.4) To supervise and control the accounts cadre of all departments of the Zilla Parishad and Panchayat Samiti. 6.4) To supervise and control the accounts cadre of all the departments of the Zilla Parishad and Panchayat Samiti. 7. To coordinate the audit objections and important audit objections included in the audit review report on the accounts of the Panchayati Raj Institutions as well as the audit objections and important audit objections included in the report of the Comptroller and Auditor General of India. 8. To clear payments above Rs. 2,00,000/- and to pay the cheques thereof. 9. To conduct a preliminary audit of all the receipts (even within Rs. 2,00,000/-) received by the Finance Department and to give feedback. 10. To control the status of grant determination, receipt from the Government to the Zilla Parishad and payment to the Government. 11. To control the central store/full control. 12. To carry out the procurement transactions of the Zilla Parishad in the prescribed manner. 13. To take appropriate and necessary planning, measures and implementation to comply with financial discipline. 14. To complete the responsibilities himself or through other officers as per the Maha.Zilla Parishad and Panchayat Samiti Act 1961 and Maha.Zilla Parishad and Panchayat Samiti Account Code, 1968 and the orders given by the Government from time to time. 15. To control the work of reconciling the accounts (deposits and expenses) with the offices of the Accountant General and Treasury. 16. To review the unspent amounts and to pay them to the Government on time. 17. Finalize the annual accounts and submit them to the Zilla Parishad meeting along with the financial discipline report and submit them to the government after approval. 18. Get the work done by the concerned cooperative officers/employees to ensure that the internal audit, stock verification and salary determination works are effective and keep control. 19. Keep control over the coordination and updating of the Provident Fund work of Class 3 and Class 4 employees. 20. To keep control over the work of accounting under Class 3, Class 4 employees and contributory pension scheme and to keep it up to date. 21. To attend and provide information to the meetings of the Z.P. and Standing Committee, to provide appropriate financial advice if asked by the Chairman of the meeting and to act as Secretary of the Finance Committee. 22. To carry out the tasks assigned by the Chief Executive Officer.
2	Deputy Chief Accounts and Finance Officer, Zilla Parishad, Chandrapur	1. Establishment 1.1) To act as the Drawing and Disbursing Officer of the Finance Department. (Salaries and allowances of Class 3 and Class 4 employees, Travelling Allowances and other personal allowances etc.) 1.2) To examine the matters related to the establishment of the Finance Department of the ZP and give (all) feedback and submit them to the Chief Accounts and Finance Officer. (All types of leave/salary increment, service book) 1.3) Incoming-Outgoing Branch – The Sixth Accounts Officer will submit the mail coming to the department to the Accounts Officer and the Accounts Officer will submit it to the Chief Accounts and Finance Officer through the Deputy Chief Accounts and Finance Officer. 1.4) Cash Branch – To transfer payments up to Rs. 2,00,000/- and to pay their cheques. (To verify the final payment up to Rs. 2,00,000/- in respect of work and purchase and submit it to the Chief Accounts and Finance Officer) 2. To approve matters related to pension, provident fund and group insurance scheme. (To prepare accounts of full powers for class 3 and class 4 employees and defined contributory pension scheme (DCPS) (NPS) schemes and to verify the matters and submit them to the Chief Accounts and Finance Officer. 3. Collection – ZP. All responsibilities regarding accounts shall be controlled so that the annual accounts are prepared on time. 4. Budget – ZP. To assist the Chief Accounts and Finance Officer in preparing the budget of its own income and various schemes of the government. 5. Payments and Expenses – Preliminary Audit – To conduct preliminary audit of the expenses of the departments of General Administration Department, Gram Panchayat, Animal Husbandry, Finance, Construction Department and submit them to the Chief Accounts and Finance Officer after giving feedback and also to pass the running books of the concerned department up to Rs. 2,00,000/- after preliminary audit and pay the cheques. (Even if the final payment/cases of any work and purchase are within Rs. 2,00,000/-, then submit them to the Chief Accounts and Finance Officer after conducting a complete audit of the payment/case) To conduct preliminary audit of the payments/cases above Rs. 2,00,000/- and submit them to the Chief Accounts and Finance Officer. 6. Central Store 6.1 To examine all the cases and submit them to the Chief Accounts and Finance Officer. 6.2 To control the recovery of the amounts received from the department and office. 6.3 Maintaining the accounts of the Finance Department and the Treasury Branch. 7. Internal Audit 7.1 To prepare a control and planning program for the internal audit and treasury verification teams of all the Zilla Parishad departments and Panchayat Samiti and to work with the approval of the Chief Accounts and Finance Officer. (As per the instructions in Government Circular No.-2015/Pr.No.42/Finance-6 dated 05 December, 2015) 7.2 To work as a coordinator for all the Local Fund Accounts, Accountant General and Commissioner regarding the audit and objections. 7.3 To control the vehicle provided to the Internal Audit Team in consultation with the Chief Accounts and Finance Officer. 8. Attendance at meetings and meetings. 8.1 To attend all meetings of the Finance Committee. 8.2 To attend the meeting of the Z.P. along with the Chief Accounts and Finance Officer. 9. To see to the work of the Chief Accounts and Finance Officer during the leave period of the Chief Accounts and Finance Officer and when the post is vacant. 10. To carry out the tasks assigned and orders given by the Chief Accounts and Finance Officer.
3	लेखा अधिकारी -1	1. Budget: 1.1) To prepare the budget of the Zilla Parishad’s own income and various government schemes and submit it to the seniors. 1.2) To examine the budget of the P.S. and compile the cess budget of the P.S. and prepare and submit the consolidated budget. 1.3) Program budget (all works) 1.4) To prepare and submit the payments of cash grants and grant-in-aid. 1.5) To propose the allocation of the budgetary sanctioned provision to the P.S. 1.6) To compile and submit information related to the Central and Finance Commissions and the Maha. State Finance Commissions. 1.7) To keep all records related to the budget and the above subject up to date, to submit periodic reports and to do all kinds of transactions. 1.8) To reconcile the amounts withdrawn with the accounts of the Accountant General’s office and to submit the reconciliation report. 2. Compilation: 2.1) To maintain the accounts of receipts and expenditure of all the heads of accounts of the departments. 2.2) To accept, verify and compile the accounts of the P.S. 2.3) To prepare the monthly expenditure statement and submit it on the given date. 2.4) To prepare and submit the annual accounts. 2.5) To prepare the statement of expenditure incurred less or more than the budgetary provision and submit it to the competent authority. 2.6) Grant Determination – Certify the approved financial provision and expenditure. 2.7) Utility Certificate – Certify the approved financial provision and expenditure. 2.8) Obtain and submit information on the amounts to be received from the ZP Government and payable to the Government. 2.9) Reconcile the records of the Head of Account with the expenditure of the P.S. every month . 2.10) Take necessary action to submit the monthly/quarterly and annual statements of expenditure to the concerned Controlling Officer of the Government on time. 3. All General Provident Fund: To look after the work of the Provident Fund of Class 3 and Class 4 employees of the ZP, maintain accounts, submit the cases of approval and payment to the Deputy Chief Accounts and Finance Officer, check the payments of the deposit-linked insurance scheme and submit them to the Chief Accounts and Finance Officer. 4. Defined Contribution Pension Scheme – Maintaining the accounts of the defined contribution pension scheme, reconciling the amounts withdrawn and distributed, and providing employees with a statement of their accounts. 5.Payments and Debts – Preliminary Audit – To conduct preliminary audit of the related debts of the Department of Agriculture, Social Welfare (including Disabled Welfare), Women and Child Welfare Department (including Integrated Child Development) and Minor Irrigation Department and to submit them to the Chief Accounts and Finance Officer with feedback. To examine the payments of the concerned department and to submit payments/cases up to Rs. 2,00,000/- to the Deputy Chief Accounts and Finance Officer and to submit payments/cases above Rs. 20,0000/- to the Chief Accounts and Finance Officer. 6.Loans: To submit cases for approval of interest-bearing and interest-free loans, to maintain accounts, to calculate interest and to control recovery and control. 7.Advances: To control the recovery of all types of advances given to the employees of the headquarters and departments and to reconcile them with the records of the department. 8. Deposits: Keeping an account of all the deposits of the department deposited in the district fund, refunding deposits, refunding the amounts deposited in the revenue accounts, submitting advances and their details to the Deputy Chief Accountant and Finance Officer. 9. Cash Branch of the Finance Department – General accounts kept in the Finance Department 9.1) Transfer Scheme 9.2) Agency Scheme 9.3) Own Income of the Zilla Parishad 9.4) Rural Supply Maintenance and Repair Fund 9.5) Depreciation Fund 9.6) Small Savings Incentive Grant 9.7) Assured Employment Scheme etc. Keeping cash books up to date, verifying the records on the deposit and expenditure side and attesting the necessary records, reconciling the bank, submitting the ledger to the senior officers, finding and eliminating any discrepancies found in the reconciliation. 10. Resolution of Account Objections – Prepare the compliance of the account objections in the Finance Department’s report, the Auditor General’s inspection report and the Commissioner’s inspection report from the concerned branch. 11. Acting as a coordinator regarding the plans, budgets and problems etc. of the assigned department and providing information about this to the Deputy Chief Accounts and Finance Officer and the Chief Accounts and Finance Officer. 12. Carrying out other tasks and orders assigned by the Chief Accounts and Finance Officer and the Deputy Chief Accounts and Finance Officer. 13. Attendance at meetings and meetings – 13.1) Attend all meetings of the Finance Committee 13.2) Submit the report of the meetings of the subject committee of the department assigned in S.No. 05 to the Chief Accounts and Finance Officer.
4	Accounts Officer -2	1. Retirement Pay related work – 1.1) Submitting the cases of approval to the Deputy Chief Accounts and Finance Officer. 1.2) Maintaining the records of pensions. 1.1) Maintaining the records of retirement pay audit and audit (in two parts namely S.P. and Education) 2. Pay Verification – Controlling the Pay Verification Team and all the work related to this. 3. Vigilance Team – Working as the controller of the said team, inspection of Panchayat Committees and verification of the internal audit of the store, internal audit of the specially selected departments/P.S. as ordered by the Chief Executive Officer and Chief Accounts and Finance Officer. 4. Employees Group Insurance Scheme – Looking after the work related to the Group Insurance Scheme of State Government Employees and ZP Employees/Officers and maintaining the accounts, submitting the cases of approval and payment to the Deputy Chief Accounts and Finance Officer. 5. Payments and Expenses – Preliminary Audit – To conduct preliminary audit of the expenses of the departments of Health Department, Education and Continuing Education Department (including School Nutrition), Water Supply and Sanitation Department and submit them to the Chief Accounts and Finance Officer with feedback, to check the payments of the concerned departments and submit the payments/cases up to Rs. 2,00,000/- to the Deputy Chief Accounts and Finance Officer and submit the payments above Rs. 2,00,000/- to the Chief Accounts and Finance Officer. 6. Revenue – Outgoing Branch – 6.1) Daily mail 6.2) Postal records and accounts 6.3) Keeping control over other records 7. Treasury – Taking action regarding the internal treasury of the Finance Department. 7.1) Checking and submitting all cases. 7.2) Keeping the records up to date 7.3) Conducting periodic verification. 7.4) Keeping control over all transactions of the internal treasury 8. Audit – 8.1) Follow up and assist in the audit review report on the accounts of Panchayati Raj Institutions, prepare reports on the audit objections in the audit report of the Local Fund Accounts Department and eliminate the issues. 8.2) Suggesting measures regarding the shortcomings and irregularities found in the audit/inspection. 8.3) Sending periodic reports regarding the audit and all correspondence. 9. Checking the records of all the Heads of Departments and submitting them to the Finance Committee. 10. To act as a coordinator regarding the plans, financial resolutions and problems of the assigned department and to submit information regarding this to the Deputy Chief Accounts and Finance Officer and Chief Accounts and Finance Officer from time to time. To inform the minutes of the meetings of the relevant subject committee. To examine the records of the Finance Department and submit them to the Finance Committee. 11. To carry out other tasks and orders assigned by the Chief Accounts and Finance Officer and Deputy Chief Accounts and Finance Officer. 12. Attendance at meetings and meetings – 12.1) To attend all meetings of the Finance Committee. 12.2) To attend the meetings of the subject committee of the department assigned in serial number 05 and the procurement committee of that department, to give advice on accounting and finance and to submit reports to the Chief Accounts and Finance Officer.
5	Assistant Accounts Officer	1. To carry out the tasks and orders assigned by the Establishment Supervisor, Annual Accounts Plan Supervisor, Internal Audit Supervisor, Provident Fund Supervisor, Supervisor of the Zilla Parishad Internal Department and Chief Accounts and Finance Officer as well as Deputy Chief Accounts and Finance Officer.
6	Junior Accounts Officer	1. Budget Branch 2. Provident Fund Branch 3. Annual Accounts Branch 4. Internal Audit Branch 5. Auditor Construction 6. Auditor Rural Water Supply 7. Auditor Irrigation
7	Senior Assistant (Accounts)	1. Audit work 2. Audit / Panchayat Raj Committee compliance report inspection. 3. Works of Z.P. Printing Press Department. 4. Auditor Education, Child Welfare, Auditor Health Department and Group Insurance Scheme, Auditor Agriculture and Animal Husbandry, Auditor Deposit Advance, Auditor Gram Panchayat and Accounts category employees’ office establishment and district establishment, Auditor Social Welfare, New Defined Contribution Pension Scheme, Auditor G.P.V., Panchayat and Finance, Annual Accounts related work, Provident Fund Branch, Government / MP Fund Cheque Clerk work.
8	Junior Assistant (Accounts)	1. Doing the work of the Incoming – Outgoing Department. (2) Posting work of the newly defined scheme. (3) Cheque clerk work under the District Fund / Agency Fund / Maintenance and Repair Fund. (4) Regular Pension Cases / Revised Pension Cases / Salary Verification and Records Room work. (5) B.N.N. Posting work
9	Attendant Class – 4	Maintaining office cleanliness. Cooperating with officers and employees. And performing assigned tasks.