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 Financial Advisor and Primary Auditor of the Zilla Parishad regarding the matters of accounts and budget estimates as well as the
implementation of financial rules. He is assisted by a Dy. Chief Accounts and Finance Officer
(Class 1) and three Accounts Officers (Class 2). No authority approves any financial transaction without his advice.
The following work is carried out through various branches under the Finance Department. –
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, 54- year review, etc.)
All examination-related matters of Accounts Cadre employees, retirement pay, B.I.N., group insurance, medical reimbursement proposals of officers/employees, preparation and submission for approval. Additional charge cases approval, proceedings regarding Hon. Commissioner inspection, etc.
– In the cash branch, after the approval of salary, construction/roads and other payments, their operational checks are prepared and distributed. The checks 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.
Store Department/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 premises of Zilla Parishad and Panchayat Samiti. Stationery, forms and records required by all departments and Panchayat Samiti of 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 Heads of Accounts in the Zilla Parishad.
Also, after checking all types of payments received, remarks are recorded regarding the receipts and expenses, the monthly accounts of the headquarters are prepared by recording the receipts and expenses. Also, the entire process of planning and distributing the funds received from the
15th Finance Commission of the Central Government is done by this department.
Budget and Reconcilation Branch – As per the provisions of Maharashtra Zilla Parishad andPanchayat 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.
The Compilation branch – prepares the monthly accounts of the Zilla Parishad by collecting the
accounts of receipts and expenditure of all the Panchayat Samiti and the 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 receive the cheque from the treasury
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 group insurance amount is paid to
the concerned employees.
External Audit Branch – Ministry of Rural Development and Water Conservation, Government of Maharashtra, Mumbai, vide reference no. APT/ 1092/ CR/ 76613 dated 7/10/1997, Internal Audit Teams have been formed at the district level for the audit of accounts of 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 is provided for the resolution of the audit objections from the Local Fund Accounts, Panchayat Raj Samiti and the Accountant General’s Office. The revised salary determination of
Zilla Parishad employees as per the Pay Commission is verified through this department.
Pension Branch:- Under the Maharashtra Civil Services (Pension) Rules, 1982, the
retirement pay is sanctioned after scrutinizing the cases of employees of Zilla Parishad who retire
after completing 58 years of age in case of Class 3 and 60 years in case of Class 4 and also after completing other retirements. There are 8991 teachers’ pension holders and 4473 non-
teaching pension holders under Pune Zilla Parishad. The Finance Department ensures that the
said pension holders are paid monthly pension within the prescribed period.

The following fund-wise accounts are maintained in the Finance Department.
• Zilla Parishad Scheme -(District Fund)
• Agency Scheme (Agency Fund)
• Transferred Scheme (Government Fund)
• Repair and maintenance fund
• Depreciation fund