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Government Of Assam Finance

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  • Finance Department: 12 Branches At A Glance

    Finance (Establishment A) Department:

    The Finance (Establishment A) Department, Government of Assam deals with matters related to fixation of pay, special pay, equalization or stepping up of pay, lien or quasi lien, fixation of fixed pay of casual employees and bungalow peons, lodging allowance, extension of joining time, advance increment or stagnation increment, gazetted status, declaration of heads of departments, foreign tours on financial support from State exchequer, release of dearness allowance or dearness relief, deputation for training within or outside India, deputation on foreign services' terms & conditions and foreign scholarship, scrutiny of financial aspects of the service rules of all State services, interpretation of Fundamental Rules and Subsidiary Rules, Assam Financial Rules, dual charge, regularization of period of suspension, change or correction of date of birth, leave rules, grant of study leave and any other matters relevant to the financial rules and orders.

    Acts and Rules administered:
    Finance (Establishment A) Department is responsible for administration of the following Rules:

    • Fundamental Rules and Subsidiary Rules
    • Assam Financial Rules
    • Leave Rules including Study Leave Rules


    Finance (Establishment B) Department:

    There are six Directorates under the Finance (Establishment B) Department:

    • Directorate of Accounts and Treasuries
    • Directorate of Audit (Local Fund)
    • Directorate of Financial Inspections
    • Directorate of Small Savings
    • Directorate of State Lotteries
    • Registrar of Firms and Societies


    The Finance (Establishment B) Department, Government of Assam deals with matters related to administration of Comprehensive Treasury Management Information System (CTMIS), Directorate of Accounts and Treasuries, Directorate of Audit (Local Fund), Directorate of Financial Inspections, Directorate of Small Savings, Directorate of State Lotteries, appointments, promotions, transfer and posting and other Establishment matters relating to Assam Finance Service, Assam Accounts Service and Assam Audit Services, re-employment of pensioners and fixation of pay etc thereof, grant of honorarium, fees, remuneration etc to the Chairman, Members of various Committees, Boards, Commissions etc constituted by the Administrative Departments, , establishment of Assam Finance (Economic) Service, Assam Pay Research Service and General establishment matters of Finance Department, Treasury establishment, delegation of Financial Power and Drawing and Disbursal Officer(DDO) declaration.

    Acts and Rules:
    Finance (Establishment B) Department is responsible for administration of the following Rules:

    • Delegation of Financial Powers Rules
    • The Assam Finance and Accounts Service Rules
    • The Assam Accounts Service Rules
    • The Assam Financial Inspection of Departmental Sanctions and Implementation of Scheme Rules, 1982
    • The Assam Finance (Pay Research) Service Rules


    Finance (Expenditure Control-I) Department:

    Finance (Expenditure Control-I) Department is one of the three expenditure control branches in the Finance Department is responsible for sanctioning of all Plan and Non-Plan expenditures not delegated to other Administrative Departments.

    Finance (Expenditure Control-I) Department deals with the following branches:

    • Agriculture
    • Co-operation
    • Environment and Forest
    • Fishery
    • Horticulture and Food Processing
    • Irrigation
    • Panchayat and Rural Development
    • Social Welfare
    • Soil Conservation
    • Tea Tribes Welfare
    • Veterinary and Animal Husbandry
    • Water Resources
    • Welfare of Plain Tribes and Backward Classes


    Finance (Expenditure Control-II) Department:

    Finance (Expenditure Control-II) Department is the second expenditure control branch that is responsible for sanctioning of all Plan & Non-Plan expenditures not delegated to other Administrative Departments.

    Finance (Expenditure Control-II) Department deals with the following branches:

    • Border Areas
    • Chief Minister's Secretariat
    • Election
    • Foods Civil Supplies and Consumer Affairs
    • General Administration
    • Handlooms, Textile and Sericulture
    • Home
    • Implementation of Assam Accord
    • Industries and Commerce
    • Information and Public Relations
    • Information Technology
    • Legislative
    • Mines and Minerals
    • Minorities Welfare and Development
    • Passport
    • Planning and Development
    • Political
    • Power (Electricity)
    • Printing and Stationery
    • Public Enterprises
    • Public Works
    • Relief and Rehabilitation
    • Revenue and Disaster Management
    • Science and Technology


    Finance (Expenditure Control-III) Department:

    Finance (Expenditure Control-III) Department is the last expenditure control branch that is responsible for sanctioning of all Plan & Non-Plan expenditures not delegated to other Administrative Departments.

    Finance (Expenditure Control-III) Department deals with the following branches :

    • Administrative Reforms 'and Training
    • Cultural Affairs
    • Education
    • Excise
    • Guwahati Development
    • Health and Family Welfare
    • Hill Areas
    • Judicial
    • Labour and Employment
    • Parliamentary Affairs
    • Pensions and Public Grievances
    • Personnel
    • Public Health Engineering
    • Secondary Education
    • Secretariat Administration
    • Sports and Youth Welfare
    • Tourism
    • Transport
    • Urban Development


    Finance (Audit & Fund) Department:

    Finance (Audit & Fund) Department deals with all matters relating to Audit and Provident Fund etc. as detailed below:

    • Travelling Allowance
    • Various advances made to the Government Employees
    • Telephone connections
    • Audit, Special Audit
    • Defalcation, embezzlement and other irregularities in respect of Public Finance Writing off, irrecoverable loans and other Government dues and remission of revenues
    • Pre- Audit of arrear claims, permanent advances
    • Revision and interpretation of Contingency Manual


    Finance (Budget) Department:

    Finance (Budget) Department is responsible for matters relating to: Preparation and presentation of Budget, Appropriation Bill, Supplementary Demand, Supplementary Appropriation Contingency Fund, sanction of advances from there and recoupment thereto Estimates, Debt Deposits and matters relating thereto

    • Appropriation Accounts
    • State Borrowings
    • Ways and Means Advances
    • Matter relating to Treasuries (except Establishment matters)
    • Interest on Debt, Security Deposits
    • Opening of Personnel Ledger Account
    • Accounting procedure, classification of expenditure
    • Preparation of Performance Budget


    Finance (Economic Affairs) Department:

    Finance (Economic Affairs) Department deals in subject matters relating to:

    • Resources for the plan
    • Finance Commission
    • State Finance Commission
    • Plan pattern and Central Assistance pattern
    • Claims of re-imbursement from Central Government by different Department Research on various aspects of taxes, expenditure resources and their effect on economy of the State
    • Matter relating to Targets and Objectives set under Fiscal Responsibility and Budget Management (FRBM) Act
    • Assam Financial Corporation Matters
    • Director of Small Savings matters (except Establishment matters)
    • Matter relating to Assam reorganization Act, 1971 and matters relating to sharing the assets and liabilities between Assam, Meghalaya and Mizoram


    Rules and Acts administered:
    The Assam Fiscal Responsibility and Budget Management act, 2005.

    Units under Finance (Economic Affairs) Department:

    The following units are the under the control of Finance (Economic Affairs) Department.

    Assam Financial Corporation (AFC): The Assam Financial Corporation was established as a Joint State Financial Corporation under Section 3(A) of the State Finance Commission's Act, 1951 in 1954 covering the erstwhile - undivided Assam with two Union Territories of Manipur and Tripura and operating in this North East Region. As per premier financial institution of the North Eastern region, it has a substantial outreach at the grass root level compared to other Financial Institutions and Banks. The sources of capital and operating fund of AFC are share capital from participating State Governments and Industrial Development Bank of India (IDBI) [now Small Industries Development Bank of India (SIDBI)], borrowings by way of refinance from SIDBI, market borrowings by way of Statutory Liquidity Ratio (SLR) Bonds, ad-hoc borrowings from RBI, recovery of loans and advances.

    The Organization Structure is presented as follows:

    Fiscal Management Unit (FMU) : The Fiscal Management Unit (FMU) was established under the ongoing ADB (Asian Development Bank) sponsored "Assam Governance and Public Resources & Management Sector Development Programme (AGPRMSDP)", the Government of India in November 2004 to undertake comprehensive fiscal management reforms. The FMU is responsible for coordinating with ADB and various stakeholders and soliciting feedback from experts from within and outside the Government of Assam on a regular basis.

    Finance (Taxation) Department
    Finance (Taxation) Department functions as the administrative authority in all taxation matters. The Commissionerate of Taxes is under the administrative control of Finance (Taxation) Department. It has 11 branches, 10 zonal offices, 5 Appellate offices, 34 Unit Offices, 23 Recovery offices and 10 check posts.

    Commissionerate of Taxes:
    The Commissionerate controls the entire administration of the taxation department, suggests and prepares draft laws for the Government for new. Taxation measures and facilitates amendment of the provisions of different Taxation Acts. The Commissionerate is headed by the Commissioner of Taxes who is responsible for administering all taxation measures and ensuring general control and supervision of the Zonal and Unit Offices and the staff engaged to guard against evasion of taxes. The Commissioner is also the authority for disposal of Revision petition under all Taxation Acts and Laws. He is assisted by Additional Commissioner of Taxes, Joint Commissioner of Taxes, Deputy Commissioner of Taxes, Assistant Commissioner of Taxes and Superintendent and Inspector of Taxes, both at Headquarter and Regional levels.

    Rules and Acts administered:
    Finance (Taxation) Department is responsible for administration of the following Rules:

    • The Assam Agriculture Income Tax Act
    • The Assam Amusements and Betting Act
    • The Assam Sales Tax Act
    • The Assam Central Sales Tax Act
    • The Assam Entry Tax Act
    • The Assam Value Added Taxation Laws
    • The Assam Electricity Duty Act
    • The Assam Taxation and Luxuries Act
    • The Assam Professions, Trades, Callings and Employment Taxation Act


    Finance (Pay Research Unit) Department:

    Finance (Pay Research Unit) Department deals with the following subject matters:

    • Constitution/function of State Pay Commission Constitution of Pay Anomaly Committee etc
    • Interpretation of Assam Service (ROP) Rules
    • Pay scale and other benefits of subordinate Judiciary (Shetty Commission)
    • Examination/Scrutiny of Pay Anomaly
    • Formulation of pay structures of different public sector undertakings
    • Grant of Hazardous allowance
    • Special Pay, University Grants Commission (UGC)/ All India Council for Technical Education (AICTE) Pay Scales.
    • Grant of Advance Increments


    Finance (Staff Inspection Unit) Department:

    Finance (Staff Inspection Unit) Department has been entrusted with the following responsibilities:

    • Assessment of workload in Secretariat and other Departments and assessment of the surplus staff and posts and transfer of the surplus posts and staff to other office or department
    • Approval for creation/retention /filling up of vacancies in Government Departments/Heads of Departments and subordinate offices
    • Rationalization of recruitment of staff in various offices of the State Government Up-gradation of post


    Institutional Finance Department

    The Institutional Finance Department was created in the year 1979 under the Finance Department of Assam. Before that the branch was a part of the Finance (Taxation) Department. The branch is headed by a Director from the Assam Finance (Economic) Service cadre. The main objective was to channelise bank credit to various sectors of the economy in accordance with socio-economic policies of the nation. The Institutional Finance Department is the key link of the State Government for coordination with the banks and other financial institutions for securing desired services in the development and welfare of the people of the State. The branch mainly deals with matters relating to banking and commerce including company affairs and Public Undertakings having Government participation.

    The branch deals with the following subjects:

    • Coordination with the Reserve Bank of India (RBI), National Bank for Agriculture and Rural Development (NABARD) and State Level Banker's Committee (SLBC) on different credit related matters/schemes.
    • Matters related to Scheduled Commercial Banks, Regional Rural Banks (RRBs)and Cooperative Banks etc.
    • Matters relating to share capital contribution to Rural Development Banks and expansion of bank branch network etc.
    • Matter relating to Kisan Credit Cards, Crop Loan, Electronic Benefit Transfer of Funds to beneficiaries, bakijai collection etc.
    • Matters relating to District Level Review Committee, State Level Coordination and Review Committee, District Consultative Committee, Empowered Committee for RRBs etc. Matters relating to non-banking Financial Companies, Chit Funds etc.


    Rules and Acts administered:
    Institutional Finance Department is responsible for administration of the following Rules:

    • Assam Recovery of Loans Act
    • The Bengal Public Demand Recovery Act
    • Assam Fiscal Responsibility and Budget Management Act, 2005