ORGANISATION

The Government Treasury Organization in the erstwhile Andhra Region, which formed part of the Composite Madras State, was part of the erstwhile District Revenue Establishment. According to the Treasury Rules then prevailing, the Treasury was under the general charge of the District Collector, who was assisted by a Treasury Deputy Collector.

The question of improving the working of Treasuries was first raised by the Reserve Bank of India in 1945. The Reserve Bank expressed the view that Treasuries would be unable to cope with the additional work that would devolve on them as a result of Post-War Planning and “Development of Rules Areas. The Rural Banking Enquiry committee, appointed in the year 1949, opined that a total separation of the cadre of the Treasury & Accounts Branches from the general cadre was warranted, in order to bring the working of the Treasuries and Sub Treasuries to an expected level of expertise and efficiency.

Accordingly, the Treasury Department was created vide G.O.Ms.No. 188, Finance Department, dt. 10.3.56, by the erstwhile Government of Andhra, w.e.f. 1.4.1956. The Lower and Upper Division Accountants, hitherto attending to Treasury work, were brought under the New Treasury Accounts Service. In the new set up, one post of Sub Treasury Officer for each Sub Treasury, and three Supervisory posts viz., Head Accountant, Treasurer and Second Accountant and a new category of Assistant Treasury Officer, one for each District Treasury, were created, to assist the District Treasury Officer, one for each District Treasury, were created, to assist the District Treasury Officer in discharging his duties efficiently and effectively.

The Sub Treasury Officers (STO) in the new set up were required to discharge all duties of the erstwhile Taluk Head Accountants, while the Tahsildar had general control over the S.T.O. and had to sign the monthly Treasury Accounts. The Tahsildar/ Deputy Tahsildar/ Sub-Registrar acted as the Double Lock Officer.

The Revenue Divisional Officer (R..D.O.) And the District Treasury Officer (DTO) was to inspect the Sub Treasuries, while the Board of Revenue and the District Collectors were required to inspect the District Treasuries.

(B) ERSTHILE HYDERABAD SATE

In the erstwhile Hyderabad State, an Accounts Service was constituted comprising of the District Treasury Officers, and Accounts Officers to be positioned in various Heads of Departments by the Finance Department. The Treasury was under the charge of the District Collector, but the district Treasury Officer and his establishment did not form part of the Revenue establishment. The Department appointed the District Treasury Officers either from the cadre of S.A.S. Accountants of the A.G’s Office, which was then a part of the State Organization, or from among Superintendents (Now Section Officers) of the Finance Department.

(C) FORMATION OF THE TREASURIES AND ACCOUTNS DEPARTMENTS

The Report on Reorganization of Govt. Departments and Allied matters suggested the creation of a unified Audit and Accounts Service in the State to ensure full value for the money spent and to check the occurrence of the following defects:-

1. Failure to frame Budget Estimates carefully on a realistic basis;

2. Failure to take timely action to surrender anticipated savings or to obtain Additional allotments to meet the excess expenditure;

3. Failure to undertaken and complete the reconciliation of Departmental figures
With those of Treasury figures, attracting the attention of the Public Accounts Committee;

4. Inordinate delays in replying to Audit objections of the Accountant General; and

5. Misappropriations due to non-compliance of Codal provisions and prescribed procedures.

In 1956, while endorsing the above observations, the Public Accounts Committee had also recommended formation of a Unified Service to undertake all the work relating to Accounts and Audit in all important offices of the State Government. The PAC had suggested that this service should comprise of the Officers and Staff working in the Treasuries and Sub Treasuries and of the Accounts Officers and the staff attached to them in the Offices of various Heads of Departments.

Realizing the growing importance of the role of Audit and Accounts, the Government created a separate organization at both the Gazetted and the Non-Gazetted Service levels. The Gazetted service is “The Treasury and Accounts Service” and the Non-Gazetted Service, “The Treasury and Accounts Subordinate Service.” The Director of Treasuries and Accounts is declared as the Head of the Department. Special rules for the Andhra Pradesh Treasury and Accounts Service were issued vide G.O.Ms.No. 953, G.A.D., dated: 39.6.62; and those pertaining to the Special Rules for A.P. Treasury and Accounts Subordinate Service were issued vide G.O.Ms.No. 201, Finance (Admn) Department, dt. 8.3.1963.

EVOLUTION:

The following are some of the important stages of growth of the Treasuries & Accounts Department:

All the time of formation, the following were brought under the Administrative Control of the Department.

* District Treasuries in the Andhra Region and in the erstwhile Hyderabad State.

* Accounts Offices functioning in the offices of the Heads of Departments under the Accounts Service in the erstwhile Hyderabad State.

* The Pension Payment offices at Hyderabad and Secunderabad.

* The Accounts Training School at Hyderabad.

* Besides the above Departmental units, the A.P. State Life Insurance Fund Department, the Accounts Organization under the Planning Department and the Local Fund Audit Department were also merged with the Treasuries and Accounts Services.

* There was a phased absorption of Sub Treasuries functioning under the Revenue Department into the Treasuries and Accounts Department both in the Telangana and in the Andhra Regions.

* With these developments, the erstwhile Inspectorate of Treasuries & Accounts was transformed into the Directorate of Treasuries & Accounts headed by a Director.

* An additional Accounts Training School was established at Guntur to train the new recruits in the Andhra Region.

* The Service Rules both in respect of Gazetted and Non-Gazetted cadres were issued vide G.O.Ms.No. 953, GAD, dt. 29.6.62 and in G.O.Ms.NO. 201, Fin. (Admn) Dept., dt. 8.3.63 respectively, operative w.e.f. 1.4.58.

* A.P. State Life Insurance Funds Department which was merged with the Treasuries & Accounts Department on 1.4.58 was separated from the Treasuries & Accounts Department on 12.1.1962.

* The L.F. Audit Department which was merged with the Treasuries & Accounts Department on 1.4.58 was again separated on 29.9.1976. The Accounts Training School at Guntur was transferred to the L.F. Audit Department.

* Some Accounts Branches were created in certain Major Heads of Department, Viz. O/o Director General of Police; O/o Director of medical & Health Services; O/o Director of Agriculture; Director of Social Welfare, etc. and ere brought under the administrative control of the director of Treasuries & Accounts.

* Consequent on the creation of four new districts, 4 District Treasuries were formed at Khammam, Vizianagaram, Prakasam (at Ongole) and Ranga Reddy ( at Hyderabad).

* Consequent on reorganization of the erstwhile Taluks into Mandals, the present strength of the Sub Treasuries.

* In place of the two Pension Payment Offices, existing, one Pension Payment Office, Hyderabad with 9 Assistant Pension Payment Office Branches covering the twin cities were opened.

* The Accounts Training School at Hyderabad was renamed as Accounts Training College, and subsequently it was brought under the administrative control of the Commissioner of Dr. M.C.R., H.R.D.I, A.P., Hyderabad.

* 6 Zonal Offices of the Department at Hyderabad, Warangal, Guntur, Eluru, Cuddapah & Visakhapatnam headed by Deputy Directors were created in accordance with the Zonal System laid down in the Six Point Formula. Subsequently, the Zonal Deputy Director Offices were replaced by 3 Regional Offices with Headquarters at Visakhapatnam, Cuddapah & Hyderabad, headed by Deputy Directors and later, the Deputy Director posts were upgraded to Joint Directors.

* Consequent on separation of the APGLI Department, Branch IV under the Treasuries & Accounts Subordinate Service was abolished.

* Consequent on separation of the AP Local fund Department, Branch V under the Treasuries & Accounts Sub Service was abolished.

* As per the G.O.Ms.No.203, Finance & Planning (FW.Admn.I) Dept., dt. 29.7.82, the existing Branch-I – Subordinate staff working in the Directorate, and Branch-III – Subordinate staff attached to the Accounts Branches in the Heads of Departments were merged into the Reconstituted Branch-I.

Presently, the following are the Branches with categories of posts under the Treasuries and Accounts Subordinate service.
Branch-I Subordinate staff working in the Directorate and in the Accounts Branch
In the Heads of the Departments.
Category 1 : Junior Accounts Officer.
Category 2 : Senior Accountant
Category 3 : Junior Accountants
Branch-II Subordinate staff working in the District Treasuries and in the Sub Treasuries.
Category 1 : Sub Treasury Officer.
Category 2 : Senior Accountant
Category 3 : Junior Accountants
Branch-VI Subordinate staff working in the Pension Payment Offices
Category 1 : Junior Accounts Officer.
Category 2 : Senior Accountant
Category 3 : Junior Accountants
Branch-VII Subordinate staff working in the Compilation Branch, State Bank of Hyderabad, Hyderabad.
Category 1 : Junior Accounts Officer.
Category 2 : Senior Accountant
Category 3 : Junior Accountants

PRESENT ROLE OF THE DEPARTENT:

Presently, the Treasuries & Accounts Department comprises of the following units, each having specified functional areas of operation:-
1. Directorate of Treasuries & Accounts.
2. District Treasuries (23) & Sub Treasuries (296)
3. Compilation Branch, Hyderabad
4. Accounts Branches in other Heads of Departments (24)
5. Pension Payment Office&APPO s-9.
6. Accounts Training Wing, Dr. MCR HRDI of A.P., Hyderabad.

Directorate of Treasuries & Accounts:

The Treasuries & Accounts Department is mainly responsible for ensuring Budget control over all the Government Departments in the State.

The Directorate of Treasuries & Accounts is the Head of the Department. He is entrusted with the Administration of Treasuries & Accounts Department, inspection of all the District Treasuries and Sub Treasuries and other Accounts Branches in the Heads of Departments, Pension Payment Offices, Compilation Branch and the Accounts Training Wing. The details of the staff assisting the Director are shown in Annexure-I.

The Director is the appointing as well as disciplinary authorities for categories up to ATO/ AAO/ APPO /A.L. He is the competent transferring authority to consider and approve transfers up to the category of ATO / AAO/ APPOs/A.Ls. He is also the pensions sanctioning authority for all the Gazette Officers of the Departmental.

The Regional Joint Director is the supervisory and inspecting authority in respect of the Treasuries in his Region. He is the appointing and disciplinary authority up to the category of Senior Accountants and transferring authority up to the category of Sub Treasury Officers. He is also the pension sanctioning authority up to the category of Senior Accountants.

District Treasuries:

There are 23 District Treasuries, one for each district in the State. The District Treasury Officer is the administrative head of the District, monitoring the functioning of the Sub Treasuries in District. He is the appointing, disciplinary and pension sanctioning authority up to the category of Junior Accountants. He is the transferring authority up to the category of Senior Accountants. Except for the District Treasury, Hyderabad (Urban), all other District Treasuries have Sub Treasuries in the Districts under their control. The District Treasury, Hyderabad (Urban) has administrative control over the Compilation Branch, Hyderabad.

Sub Treasuries:

Sub Treasuries is the lowest unit of the department headed by a Sub Treasury Officer. The S.T.O. is the executing authority of all the Rules and Regulations governing financial transactions of the Government.

Compilation Branch:

Compilation Branch has to render the detailed and compiled monthly Treasury Accounts, i.e. Major Head wise, Minor Head-wise, Sub Head-wise and Detailed and Sub detailed head wise, to the District Treasury, Hyderabad (Urban). All the Government Transactions taking place at State Bank of Hyderabad, Gun foundry, and Hyderabad for the Receipted Challans of various Government Departments at Hyderabad are being compiled and consolidated at the Compilation Branch. The Compilation Branch is headed by an Asst. Treasury Officer


Accounts Branches:

Presently, there are 24 Accounts Branches functioning in other Heads of Departments. The Accounts Branch renders advice to the respective Head of Department in Financial Accounting and Auditing matters. The Treasuries and Accounts Department has the administrative control over the Accounts Branches. Depending on the magnitude of the financial transactions of the Departments each Accounts Branch is headed by the CAO/ AO/ AAO. The Accounts Branch is mainly responsible for maintenance of the Departmental Accounts.

Pension Payment Office:

The Pension payment Office is entrusted with the responsibility of pension disbursement to State Government pensioners residing in the twin cities of Hyderabad and Secunderabad. It is also responsible for rendering accounts to the Accountant General, A.P., Hyderabad, for the same.

The Pension Payment Office is headed by a Joint Director with a team of staff to assist him. There are 9 Branches of the Pension Payment Office, each headed by an Assistant Pension Payment Officer, in the twin cities,

Accounts Training wing:

The Accounts Training Wing is mainly responsible for imparting training to all employees of the Department, from the category of Junior Accountants to Assistant Treasury Officers. It also conducts refresher training programmes to the in service personnel.

The Accounts Training Wing is headed by a Joint Director of the T&A Department. The Accounts Training Wing is functioning as a wing of the Dr. M.C.R. HRD., IAP, Hyderabad.

Present Role:

The responsibilities entrusted to the Department over 50 years of functioning have made evolved and have undergone significant modification to the role f the Department to keep in tune with the changing responsibilities and needs of the State. The volumes of financial transactions have also increased by leaps and bounds. To match the rising expectations of the public, the onus of responsibility on the T&A Department has also grown in manifold ways.

1. With the increase in public expenditure on regulatory as well as developmental activities, there is growing need for prompt and accurate accounting of the public money.

2. To match this ever-increasing public expectation from within the meager financial resources, there has been an urgent need for curtailing leakage of public expenditure.

3. There has been growing need for budgetary control in all the Government Departments. The Treasury and Accounts Department has thus assumed the role of a watch-dog of public finances and as a ways-and-means crisis manager by limiting the expenditure to the level of approved appropriations.

4. The T&A Department has been a path breaker in the field of computerization, by automating most of its operations.

5. The Department furnishes information on a daily basis to the Government, both on Receipts and Payments, which are obtained from all Sub Treasuries on day to day basis through modem or through special messengers. This Departmental Fast Information System has enabled