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In exercise of the powers conferred by Section 4(1)(b) of the Right to Information Act, 2005, Manual of Finance Department (Civil Secretariat is hereby published as under).

 INTRODUCTION :

With the creation of Mizoram Union Territory following the passing of the North Eastern Reorganisation Act, 1971, the Department of Finance came into being in 1972. The Department of Finance Department has two attached offices namely – 1) Directorate of Accounts & Treasuries and 2) Institutional Finance and State Lottery. The Department of Finance was previously housed in two separate buildings i.e. the Budget Branch and Economic Affairs Branch at Secretariat Block ‘A’ and Establishment, Audit Pension Fund, Pay Research Unit, Expenditure Control and Finance Commission Branch at Bialzauva’s Building, Tuikual-‘A’. As of 8th September, 2008, the Department has since shifted to the new Civil Secretariat Building at New Capital Complex, Khatla, while the two attached offices remain at Chanmari and Tuikhuahtlang.

 1.1       The particulars of its organisation, function and duties :

The present organization set up of Finance Department in Civil Secretariat, Government of Mizoram consist of 1 (one) Finance Commissioner and 1 (one) Secretary, Finance, 2 (two) Additional Secretaries, 3 (three) Joint Secretaries, 5 (five) Deputy Secretaries, 5 (five) Under Secretaries, 7 (seven) Superintendents and 1(one) Accounts Officer. There are seven branches and one Accounts Wing and one Wing for Prime Minister Flagship Programme under Finance Department and the number of staff are as indicated below :-

ESTABLISHMENT BRANCH
Assistant                     -           6          
LDC                            -           6          
DEO                            -           2          (both M.R. Skilled II)
Peon                            -           5          (including one attached to U/S ‘E’)                    

APF BRANCH                                 
|Assistant                     -           3          
UDC                           -           2          
LDC                            -           2          (one is M.R. Skilled-II as Computer Operator)
Peon                            -           3          (including one attached to U/S ‘APF’)                 

EXPENDITURE CONTROL BRANCH
Assistant                     -           3          
UDC                           -           2          
LDC                            -           2
DEO                           -           1
Peon                            -           3          (including one attached to U/S ‘EC’)                        

BUDGET BRANCH                        
Assistant                     -           4          
UDC                           -           2          
LDC                            -           1          
Computer Operator     -           2          (Contract)
Peon                            -           3                          

FINANCE COMMISSION BRANCH
Assistant                     -           2
LDC                            -           3          (including one M.R. utilized as computer operator)
Peon                            -           3 

ECONOMIC AFFAIRS BRANCH
Assistant                     -           3          
UDC                           -           1          
LDC                            -           4          (one is M.R.)
Peon                            -           3          (including one attached to U/S EA and 2 are M.R.)                          

PAY RESEARCH UNIT     
Assistant                     -           3          
UDC                           -           1          
LDC                            -           1
DEO                            -           1          (M.R. Skilled II)         
Peon                            -           2         

PRIME MINISTER FLAGSHIP PROGRAMME
Auditor                       -           1          
UDC                           -           1          
Peon                            -           1

1.2       The Finance Secretary, Finance Department is the administrative head of the Department under the direction of the Minister-in-charge of the Department. The business allotted to the Department of Finance in the First Schedule of the Government of Mizoram (Allocation of Business) Rules, 1987 are as given below: 

1)                 Financial powers and delegation thereof.

2)                 Rules relating to pay, allowance and travelling allowance.

3)                 Implementation of Pay Committee recommendation.

4)                 Rules relating to Advance.

5)                 Embezzlement and other financial irregularities in Public Finance.

6)                 Write off of loss.

7)                 Pre-audit and arrears claims.

8)                 Matter relating to Treasuries.

9)                 Rules relating to security deposits.

10)            Constitution of Finance and Accounts Service Rules etc.

11)            General advice on financial aspects of Service Rules etc.

12)            Rules relating to Grants-in-aid and Scholarships.

13)            Interpretation of Fundamental Rules, Supplementary Rules and Civil Service Regulation having financial implication.

14)            All Budgetary matter including control of expenditure.

15)            Internal Audit.

16)            Bank/Development of Bank in Mizoram.

17)            Pension.

18)            Rules and Procedures regarding G.P.F.

19)            Authorization of Pension, DCRG etc. communication etc.

20)            Departmentalization of Accounts.

21)            Lottery.

22)            Insurance Scheme of Government servants.

23)            Discretionary Grants Rules and procedures.

24)            Lushai Hills District (Money Lending by Non-Tribals) Regulation, 1953.

25)            Authorization of entitlement of Group A & B officers of Mizoram Government employees including those on deputation of Mizoram.

26)            Gold control.

27)            Rules relating to House Building Advance etc.

28)            Prize Gift and Money circulation Schemes (Banning) Acts 1978, Chit Fund Act, 1982.

29)            Stamp duties and matters connected thereto.

The detailed allocation of works amongst the branches of Finance Department may be seen in Appendix-I.

 

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2.1       The powers and duties of officers and employees:

 

            Finance Secretary and Secretary, Finance:

The Finance Department is having 2 (two) Secretaries and paralllely functioned. However, the Finance Secretary function as the administrative head of Finance Department and exercises the powers conferred by the Statutory Rules or powers delegated in conjunction with other relevant rules and orders issued by the Government of India or Government of Mizoram from time to time including disposal of cases/business. He has the financial powers to concur expenditure sanction up to Rs.50.00 lakh under Plan and up to Rs.30.00 lakh under Non Plan.

 

 

            Additional Secretary (EC, APF, PRU, IF&SL) :

                        He assists the Financial Commissioner in the making of decision on various issues and in disposal of cases. He looks after four branches viz. – (i) Expenditure Control Branch; (ii) Audit Pension Fund Branch; (iii) Pay Research Unit; (iv) Institutional Finances & State Lotteries. He gives instructions to these branches requiring prompt attention or any other works as may be necessary. All files from branches routed through him.

 

Additional Secretary (Establishment, Budget, FCC, EA) :

                        He assists the Financial Commissioner in the matter of in the matter of Establishment and accounts matter. He looks after four branches viz. i) Establishment Branch; ii) Budget Branch; iii) Finance Commission Cell; and iv) Economic Affairs Branch He gives instructions to these branches requiring prompt attention or any other works as may be necessary. All files from branches routed through him.

 

            Joint Secretary (Establishment and APF) :

                        He assists the Additional Secretary in the matter of Establishment and APF Branch. He put up files of Establishment and APF Branch to Additional Secretary. All files under his control routed to him. He is the Nodal officer in court cases in respect of Supreme Court and High Court outside the state of Mizoram and is also designated as State Public Information officer under Right to Information Act, 2005 in respect of Finance Department.

 

            Under Secretary (Estt. & IF & SL) :

                        He takes the charge of Establishment and IF & SL and assists the Joint Secretary in various issues and in disposal of cases. He is the branch officer who gives instructions to the sections for which approval of appropriate authority has been obtained or any other works as may be assigned to his charge. The staff of Directorate of IF & SL who deals with secretariat works are under the control of Under Secretary (Estt.). He is also the nodal officer for Finance Department in respect of litigation and court cases in the High Court and other sub-ordinate courts within the states of Mizoram. All files / cases of the two branches routed through him.

 

            Deputy Secretary (Budget, EA, FC) :

                        He is functioning as Deputy Secretary-cum-Budget Officer. He assists Additional Secretary in the making of decision and disposal of cases whichever is referred to him. He is responsible for the preparation of Annual Financial Statement, Demand for Grants with Supplementary Demand for Grants and gives instruction to branches requiring attention of any works. He keeps watch on Government daily cash transaction with Reserve Bank of India. All cases / files of the branches under his charge are routed through him.

 

            Under Secretary (Budget) :

                        He assists the work of Deputy Secretary (Budget) for the preparation of Annual Financial Statement, Demand for Grants and disposal of cases. All cases/files of Budget branch are put up to him and he is a branch officer who gives instructions to the branch/section and may issue communications or orders for which approval of appropriate authority has been obtained or any other works as may be assigned to his charge.

 

            Under Secretary (Economic Affairs) : He assists Deputy Secretary (EA) in the making of decision and disposal of cases whichever is referred to him. All cases/files of Economic affairs branch are put up to him and he is a branch officer who gives instructions to the branch / section and may issue communications or orders for which approval of appropriate authority has been obtained or any other works as may be assigned to his charge.

 

            Deputy Secretary (Expenditure Control) :

                        He assists the works of the Additional Secretary and disposal of cases on various issues. He also has sanctioning power in respect of expenditure sanction up to Rs.4.00 lakh under Plan and up to Rs.2.00 lakh under Non Plan. All files of expenditure sanction and any other case put up from Expenditure Control branch are routed through him.

 

            Under Secretary (Expenditure Control) :

                        He assists the Deputy Secretary (EC) in the examination and in the decision making of cases/proposal for expenditure sanction in various policies and Plan Scheme. He is a branch officer of Expenditure Control section who gives instructions to the section/branch and may issue communication or orders for which approval of appropriate authority has been obtained or any other works as may be assigned to his charge. All files of Expenditure Control branch routed through him and he put up files to Deputy Secretary (EC).

Deputy Secretary (APF and PRU) :

                        He assists the works of Joint Secretary (APF) in the making of decision on various issue/accounts matters and pay related matters in disposal of cases. He gives instructions to the section/branch and may issue communication or orders for which approval of appropriate authority has been obtained or any other charge. All files of APF and PRU branch are put up to him and again he put up files to Joint Secretary (Establishment and APF).

            Under Secretary (Accounts) :

                        He assists the works of Deputy Secretary (APF) in the making of decision on various issue / accounts matters and in disposal of cases. He is a branch officer of APF section who gives instructions to the section/branch and may issue communication or orders for which approval of appropriate authority has been obtained or any other charge. All files of APF branch are put up to him and again he put up files to Joint Secretary (APF).

            Under Secretary (FCC) :

                        He takes the charge of Finance Commission Cell. He also assist the Deputy Secretary (EA) for preparation of Memorandum to be submitted to Finance Commission of India such as Notes on various topics, Non Plan Revenue Grant, on upgradation of Standard of Administration and Special Problem Scheme on Panchayats and Municipalities. He put up file to Deputy Secretary (F.C). All files of FCC are routed to him. He is the branch officer of Finance Commission Cell who gives instructions to the section /branch and may issue communication or order for which approval of appropriate authority has been obtained or any other charge.

 

            Superintendents :

                        He is the section officer responsible to supervise the works of each dealing hand and submit all cases to appropriate higher level, maintenance of punctuality in attendance, keeping of residential address or all staff, work distribution and give direction to all types of cases requiring prompt attention or any other responsibility as may be assigned to him.

 

            Assistant, U.D.C, L.D.C :

                        Dealing with files and examination of proposal relating to all matters under the supervision of the Superintendent or any other works including tying as may be assigned to them by the Superintendent.

            Peon :

                        Distribution of Daks issued by the Department or any other works which are directed by the staff or the superintendent.

 

Note :  The works of different branches of Finance Department are different as well as the powers and duties of officers except Superintendent which are almost the same. There is one vacant posts each of Joint Secretary (B), and Deputy Secretary (Estt.).

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3.1       The procedure followed in the decision making process, including channels of supervision and accountability: 
The Central Secretariat Manual of Office Procedure is adopted by the Government of Mizoram in transacting business within the Department. 
All categories of cases/proposal submitted by various departments are carefully examined and processed by each section/branch for disposal of up to the level of Financial Commissioner and Hon’ble Finance Minister at whose level decision is finally made. The extent of powers of different level of officers for disposal of approval for expenditure sanction, sanction of Final Withdrawal/NRW of GPF, release of Fund i.e., amount of bills/cheques, ‘K’ Deposit & Deposit-III is as indicated below:-

Expenditure Sanction:

                                                                 Plan(including CSS)              Non-Plan

1.      Financial Commissioner                                ` 150.00 lakh                           ` 100.00 lakhs

2.   Secretary                                             ` 100.00 lakh                           ` 75.00 lakhs

3.   Additional Secretary                              ` 50.00 lakh                             ` 40.00 lakhs

4.   Joint Secretary                                           ` 30 lakh                              ` 20.00 lakhs     

3.   Deputy Secretary (EC)                           ` 20.00 lakh                             ` 10.00 lakhs

                                     

Sanction of Final Withdrawal/NRW of GPF:

1.      Financial Commissioner                                Unlimitted

2.   Secretary                                             Unlimitted

3.   Additional Secretary                           upto ` 5.00 lakhs

4.   Joint Secretary                                    upto ` 3.00 lakhs

5.   Deputy Secretary                                upto ` 1.50 lakh

 

Release of Fund:

1.      Financial Commissioner                              upto ` 200.00 lakhs

2.   Secretary                                             upto ` 100.00 lakhs

3.   Additional Secretary                           upto ` 50.00 lakhs

4.   Joint Secretary                                     upto ` 30.00 lakhs

5.   Deputy Secretary                                upto ` 15 lakhs

 

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4.1       The Norms set by the Department for discharging its function :

 

            All statutory norms and administrative instructions are adhered to. In addition, Departmental norms prescribed mentioned in Part-III are followed.                             

 

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5.1       The rules, regulations, instructions, manuals, and records, held by it or under, its control or used by its employees for discharging its functions :

           

            The following CCS Rules enforced by the Government of Mizoram are held by and utilised for discharging functions :

 

a)                  FR & SR – Part I, II, III, IV,V

b)                 General Financial Rules, 1963

c)                 Central Treasury Rules Vol.-I

d)                 Pension Rules, 1972

e)                 DFPR, 1978

f)                  Conduct Rules, 1964

g)                 CCA Rules, 1965

h)                 GPF Rules, 1960.

i)                   HBA Rules

j)                   LTC Rules

k)                 Temporary Service Rules, 1965

l)                   Medical Attendance, Rules, 1944

5.2       IIn addition to the above Rules, the following are specifically enforced in the Department:-
a) The Mizoram Finance & Accounts Service Rules, 2001
b) The Mizoram State Government Employees Group Insurance Scheme, 1992
c) Appropriation Act
d) MCS (Revised Pay) Rules
e) Prize Chit of Money Circulation Schemes (Banking) Act, 1978 Chit Fund Act.
f) Reserve Bank of India Act, 1934
g) L.H.D (Money Lending by Non Tribal) Regulations, 1953
h) The DFPR, 1993 (Mizoram)
i) Indian Stamp (Mizoram Amendment) Act, 1995
j) The Mizoram State Lottery Rules, 2000
k) The Mizoram Protection of Interest of Depositors (in Financial Establishments) (Amendment) Act, 2011.
l) The Mizoram Money Lenders and Accredited Loan Providers (Regulation) Act, 2010
m) The Mizoram Chit Fund Rules, 2014
n) The Money Circulation Scheme (Banning) (Mizoram) Rules, 2013
 

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 6.1       A Statement of categories of documents that are held by it or under its control :

                       

            The following documents are held by the Administrative Department :

            Establishment Branch

a)                  Orders relating to appointment, promotion, transfer and posting of Gazetted officers under Finance Department.

b)                 All ACRs of Gazetted officers under Finance Department.

c)                 Orders relating to grant of leave of Gazetted officers under Finance Department.

d)                 Legal documents in respect of Supreme Court, High Court and Subordinate Courts.

e)                 Office Memorandum issued from Establishment.

 

APF Branch

a)                  The Mizoram State Government Employees Group Insurance Scheme, 1992.

b)                 Hand-book of Instructions for speedy settlement of audit observations, inspection, reports, audit paragraphs.

c)                 Office Memorandum issued from APF Branch.

 


 

Expenditure Control Branch

a)                  Office Memorandum issued from Expenditure Control Branch.

 

Budget Branch

a)                  Annual Financial Statement with Explanatory Memorandum.

b)                 Budget Speech of Hon’ble Finance Minister.

c)                 Government of Mizoram Demand for Grants.

d)                 Copy of Surrender of Savings from all demands.

e)                 Orders relating to re-appropriation of fund.

f)                  Order relating to revalidation of fund.

g)                 Statement of reconciled account with Accountant General.

h)                 Appropriation Act.

i)                   Office Memorandum.

 

Finance Commission Branch

a)                  Memorandum submitted to Finance Commission of India.

 

Economic Affairs

a)                  Compilation of Economy Measures introduced by Government of Mizoram.

b)                 A copy of Assessment of Financial Resources of Mizoram.

c)                 A copy of Medium Term Fiscal Policy of Mizoram.

 

IF & SS

a)                  The Mizoram State Lottery Rules 2000.

b)                 Protection of Interests of Deposits in Financial Establishment Rules, 2003.

c)                 Legal documents in respect of Supreme Court, High Court and other sub-ordinate courts.

 

Pay Research Unit Branch

a)                  A copy of Pay Anomaly Committee, 1989

b)                 Pay Revised Committee, 1990

c)                 Cabinet Sub-Committee, 1994

d)                 Mizoram Civil Service (Revised Pay) Rules, 1999

e)                 Office Memoranda

f)                  FR & SR Part V

g)                 T.A. Rules

h)                 3rd, 4th, 5th Pay Commission Report & Record

 

 

PART-VII                                                                                                          BACK

7.1 The particulars of any arrangement that exists for consultation with or representation by the number of the public in relation to the formulation of its policy or implementation thereof:
The Consultative Committee for the Department of Finance consisting of 13 (thirteen) members are as follows: 
Pu Lalsawta, Hon’ble Finance Minister Chairman
Pu K.S. Thanga, Hon’ble Parliamentary Secretary Vice Chairman
Pu Lalthanliana, MLA Member
Pu Lalruatkima, MLA Member
Pu K. Sangthuama, MLA Member
Pu Lalrobiaka, MLA Member
Pu P.C. Zoramsangliana, MLA Member
Pu T. Sangkunga, MLA Member


Secretary to the concerned Department Member Secretary
Secretary, PAD or his representing not below 
the rank of Joint Secretary Ex-Officio Member
 

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8.1       A Statement of the boards, councils, committee and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for the public.

 

1.

State Purchase Advisory Board consisting of 5 (five) members as follows :

 

a)

Chief Secretary

-

Chairman

 

b)

Secretary to the concerned department

-

Member Secretary

 

c)

Financial Commissioner

-

Member

 

d)

Secretary, Law & Judicial

-

Member

 

e)

Head of Department concerned

-

Member

 

 

2.

The Departmental Purchase Advisory Board as follows :-

 

a)

Financial Commissioner

-

Chairman

 

b)

Director, A & T or Director, IF & SL

-

Member Secretary

 

c)

Deputy Secretary, Law & Judicial

-

Member

 

d)

Deputy Secretary, Finance (EC)

-

Member

 

e)

Deputy Director, A&T or IF & SL

-

Member

3.

The Mizoram State Lottery Committee consisting of 4 (four) members as follows :-

 

a)

Chief Secretary

-

Member

 

b)

Financial Commissioner

-

Member

 

c)

Secretary, Law & Judicial

-

Member

 

d)

Director, IF & SL

-

Member Secretary

 

 

4.

The Mizoram Pay Commission 2005 consisting of 3(three) members as follows :-

 

a)

Pu Lalfakzuala, IAS (Rtd.)

-

Chairman

 

b)

Pu Rinsanga, IAS (Rtd.)

-

Member

 

c)

Pu S.R. Choudhury, IAS (Rtd.)

-

Member Secretary

 

            The Meeting Minutes of the Mizoram Pay Commission are open to the public subject to the approval of the Government.

 

9.                  The Departmental Promotion Committee of Gazetted Officers viz. MF&AS, Auditors, Treasury Accountants, Divisional Accountants under Finance Department is constituted from time to time as per relevant Rules.

The Minutes of SPAB/DPAB/DPC are open to the public

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9.1       A directory of its officer and employees :

            A directory of officers and employees with residential address may be seen in Appendix-II.

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10.1    The monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations :

            The monthly remuneration of each of the officers and staff of Finance Department Secretariat as per the Mizoram Civil Service(Revised Pay) Rules,1996 or other relevant orders etc. may be seen in Appendix-III.

PA

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11.1    The manner of executions of subsidy programme, including the amounts allocated and the details of beneficiaries of such programme :

 

            No subsidy programmes is executed by the Finance Department. Details if any, of such programmes may be obtained from Secretariat Administration Department.

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12.1    Particulars of recipients of concessions, permits or authorisation granted by it.

 

            Does not arise.

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13.1    Details in respect of the information, available to or held by it, reduced in an electronic form :

 

            Nil so far.

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14.1    The particulars of facilities available to citizens for obtaining information including the working hours of a library or reading room, if maintained for public use :

 

            There is no library or reading room maintained by the Department at the Secretariat level.

 

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16.1    The name, designations and other particulars of the Public Information officers :

The name, designations and other particulars of the Public Information officers :

a)      Designated Appellate Authority –    Pu Lalropara

Secretary, Finance Department

Ph: 0389-2326038

b)      State Public Information Officer –    Pu K. Lalhmingliana

Deputy Secretary to the Govt. of Mizoram

Ph: 0389-2336017

 

           

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17.1    Such other information as may be prescribed, and thereafter update these publications every year.

 

            No other information so far.