I) Department’s Structure and Objectives:
1) The Finance Department handles all financial transactions of the Zilla Parishad.
2) The Chief Accounts and Finance Officer (CAFO), belonging to the Maharashtra Finance and Accounts Services, heads the Finance Department of the Zilla Parishad. This officer holds the rank of Deputy Director in the Maharashtra Finance and Accounts Services.
3) CAFO functions as the financial advisor of the Hon’ble Chief Executive Officer and the Zilla Parishad, particularly regarding accounting and budgetary estimates, as well as the implementation of financial regulations. He also performs the duty of primary audit.
4) They are assisted by the Deputy Chief Accounts and Finance Officer (Class-1) and two Accounts Officers (Class-2) from the Maharashtra Finance and Accounts Services. Additionally, staff from the Accounts cadre of the Zilla Parishad District Services, including Assistant Accounts Officers, Junior Accounts Officers, Senior Assistants (Accounts), and Junior Assistants (Accounts), handle various branch-related tasks.
• The objectives of the Finance Department’s operations are summarized as follows:
a) To ensure proper financial management of the Zilla Parishad.
b) To prepare the Zilla Parishad’s self-revenue budget estimates.
c) To prepare the Zilla Parishad’s annual accounts, obtain approval from the Zilla Parishad, and submit them to the Government.
d) To maintain General Provident Fund accounts for Zilla Parishad teachers and non-teaching staff and process advances/final settlements from employees accumulated funds.
e) To conduct accounting and maintain accounts for schemes implemented under the Zilla Parishad, as prescribed by the Government, which includes ZP Cess Fund, Transferred scheme funds, and Agency scheme funds.
II) Various Branches and Their Functions within the Finance Department:
• To facilitate the above functions, the work within the finance department is divided between various branches, the nature of which is described below.
1) Inward-Outward Branch: Registers all letters and files received by the Finance Department, issues acknowledgments, classifies correspondence based on priority, registers outgoing mail, and manages Postage Stamp purchases and usage records etc.
2) Establishment Branch: Handles establishment-related matters for Gazetted Officers and accounts cadre employees in the Finance Department, including establishment and recruitment processes, appointments, promotions, transfers, salary increments, seniority lists, 55-year reviews, pension cases, court cases, confidential report management, etc.
3) General Provident Fund Branch: Maintains provident fund accounts for all Class-3 and Class-4 employees (teachers and non-teaching staff) of the Zilla Parishad. Computerized systems are used for accurate record-keeping. After receiving proposals for provident fund refunds/non-refunds and final payments, they are verified, bills are submitted to the treasury, and payments are distributed to the concerned individuals. The branch also provides benefits under the Deposit Linked Insurance Scheme to the heirs of deceased employees.
4) National Pension Scheme (NPS) Branch: After receiving proposals from the Drawing and Disbursing Officers (Heads of Departments) of employees covered under the National Pension Scheme, the branch issues NPS numbers (PRAN), transfers monthly contributions to the relevant accounts online, and handles NPS retirement cases. Employees can access statements of their deposited amounts through their individual logins on the NPS website provided by the Government.
5) Group Insurance Scheme Branch: Verifies proposals related to the Group Insurance Scheme for state government and Zilla Parishad employees and officers, obtains approval from competent authorities (Heads of Departments), and submits bills to the treasury for payment to the relevant accounts.
6) Pension Branch: Processes retirement cases of retired/deceased Class-3 and Class-4 employees of the Zilla Parishad in accordance with the Maharashtra Civil Services (Pension) Rules 1982, and authorizes pension payments after approval from competent authorities (Heads of Departments). The respective Heads of Departments (General Administration Department, Primary Education Department) then demands funds from the Government and arrange for Panchayat Samiti-wise fund distribution.
7) Budget and Reconciliation Branch: Prepares the original and revised budget estimates for the Zilla Parishad and Panchayat Samitis’ self-revenue activities, as per the provisions of Sections 137 and 138 of the Maharashtra Zilla Parishad and Panchayat Samiti Act 1961. The budget estimates are scrutinized by the Finance Committee and submitted to the Zilla Parishad General Meeting for approval.
8) Central Audit Branch: Provides opinions on financial proposals received from Heads of Departments in the Zilla Parishad and processes payments after verifying all types of bills.
9) Cash Branch: Processes online/offline payments for bills approved from various departments of the Zilla Parishad. It also records treasury receipts and other income/expenditure in the cash book and reconciles daily/monthly income and expenditure with bank statements.
10) Compilation Branch: Compiles monthly accounts of income and expenditure for the Zilla Parishad and Panchayat Samitis and prepares the Zilla Parishad’s annual accounts. The annual accounts are approved by the Finance Committee and the Zilla Parishad General Meeting, then audited by the Local Fund Audit Office and published in the Government Gazette.
11) External Audit Branch: In accordance with the Government of Maharashtra’s Rural Development and Water Conservation Department’s circular dated 05.12.2015, internal audit teams have been established at the district level to audit the accounts of the Zilla Parishad and Panchayat Samitis. These teams conduct internal audits of the Heads of Departments and Panchayat Samitis for completed financial years. The branch coordinates and provides guidance for resolving audit objections from the Local Fund Audit, Panchayat Raj Committee, and the Office of the Accountant General.
III) Legal Framework:
• The Finance Department’s operations are conducted in accordance with Government policies and various applicable Acts, Rules, Government Resolutions, Circulars, and Guidelines which are listed below:
1. Maharashtra Civil Services (General Conditions of Service) Rules 1981
2. Maharashtra Civil Services (Pay) Rules 1981
3. Maharashtra Civil Services (Pension) Rules 1982
4. Maharashtra Zilla Parishad and Panchayat Samiti Act 1961
5. Maharashtra Zilla Parishad and Panchayat Samiti (Budget) Rules 1966
6. Maharashtra Zilla Parishad and Panchayat Samiti Accounts Code 1968
7. Maharashtra General Provident Fund Rules 1998
8. Bombay Financial Rules 1959
9. Maharashtra Treasury Rules 1968
10. Maharashtra Contingency Expenditure Rules 1965
11. Government Resolutions from the Rural Development Department regarding the financial powers granted to various authorities in the Zilla Parishad, dated 07.10.2017, 06.09.2021, 08.10.2021.
12. Government’s Procurement related Government Resolution, Industries, Energy and Labour Department, dated 01.12.2016.
13. Government Resolution from the Rural Development Department regarding the e-Tender Limit, dated 27.05.2021.
IV) Right to Information (RTI) Act 2005:
• Details of the Public Information Officer, Assistant Public Information Officer, and Appellate Authority under the RTI Act 2005 for the Finance Department are as follows.