The Assam Finance Services (AFS) is a key branch of the state civil services under the Government of Assam. It functions under the Finance Department. AFS officers are responsible for planning, managing, and overseeing the state’s financial operations. Their duties include budgeting, auditing, and overall financial planning. In this article, we will discuss the rules for recruitment, job roles, salary, and promotions in AFS.
Overview of Assam Finance Services (AFS)
| Feature | Description |
| Full Form | Assam Finance Service |
| Recruiting Body | Assam Public Service Commission (APSC) |
| Cadre Type | State Civil Service – Financial Administration |
| Departments Served | Finance (Audit, Budget), Treasury, Accounts, Pension, Audit, etc. |
| Branches | Senior Branch & Junior Branch |
| Eligibility | Graduate in any stream (Commerce/Economics in preference) |
1. Organizational Setup
The Finance Department of Assam has two branches, Establishment-A and Establishment-B :
| Branch | Description |
| Establishment-A | Works on Budget, Audit, Pension, and other financial policy matters. |
| Establishment-B | Deals with appointments, promotions, and administrative functioning of the Assam Finance Service cadre. |
Structure of Assam Finance Services
There are several branches in two branches :
Junior Branch
Junior Grade-II
- Treasury Officer
- Finance and Accounts Officer
Junior Grade-I
- Deputy Director of Finance (Budget Department)
- Deputy Director, Accounts and Treasuries, Assam
- Financial Adviser to Heads of Departments
- Chief Accounts Officer, Zilla Parishads
Senior Branch
Senior Grade-II
- Joint Director of Accounts and Treasuries
- Joint Director of Budget
- Joint Director of Pension
- Joint Director of Financial Inspection
- Joint Director, Assam Administrative Staff College
- Joint Director of Audit (Local Fund)
- Joint Director, National Pension Fund
- Joint Director, Comprehensive Information System
- Senior Financial Adviser in Administrative Departments
Senior Grade-I
- Director of Accounts and Treasuries, Assam
- Director of Audit (Local Fund), Assam
- Director of Finance (Budget)
- Director of Pension, Assam
Selection Grade
- Additional Secretary, Finance (Budget) Department
- Additional Secretary, Finance (Audit and Fund) Department
Mode of Recruitment in AFS
There are two recruitment pathways to get into AFS
A. Direct Recruitment (50%)
- Conducted by Assam Public Service Commission (APSC)
- Open to graduates from recognized universities
- Includes a competitive examination, interview, and medical fitness check
B. Promotion (50%)
- Promotion from the following feeder cadres:
- Assam Accounts Service
- Subordinate Local Fund Audit Service
- District Treasury Service
- Promotions are based on:
- Departmental Promotion Examination conducted by APSC
- Seniority and Performance
| Feeder Cadre | Promotional Quota |
| Accounts Officer | 20% |
| Audit Officer | 20% |
| Treasury Superintendent / Senior Accountant | 10% |
Eligibility Criteria To Become an AFS Officer
| Criteria | Requirment |
| Age | 21 to 38 years (age relaxation for SC/ST/OBC as per norms) |
| Educational Qualification | Graduate from a recognized university |
| Character | Good moral character certified by two respectable persons |
Recruitment to AFS by Promotion through the Commission
- As per the rules, 50% of the vacancies in the Junior Grade-II cadre are filled through promotion. APSC conducts a Departmental Promotion Examination to fill these vacancies.
- After the exam, APSC prepares a list of qualified candidates and sends it to the Government.
- If two or more candidates score the same marks, their seniority is decided based on merit and overall suitability.
- The final merit list is then published in the Official Gazette.
- Selected candidates have to complete a three-month training program as decided by the Governor.
- They can be appointed to the Junior Grade-II post only after finishing this training.
| Stage | Components |
| Written Test | General Studies, English, Financial Rules & Accounts, Local Language (qualifying) |
| Viva Voce | Personality Test, Administrative Aptitude |
| Training | 6-month classroom training + 3-month attachment in treasury/finance offices |
| Bond | 5-year service bond to be signed before appointment |
Duties and Responsibilities of an AFS Officer
AFS officers are tasked with multiple responsibilities at various levels:
A. Treasury Management
- Monitoring fund disbursement and receipts
- Planning & Managing treasuries and sub-treasuries across districts
- Ensuring compliance with treasury and financial rules
B. Budgeting and Finance
- Assisting with the preparation of the state budget
- Monitoring expenditure and receipts
- Ensuring financial discipline in departments
C. Auditing
- Conducting internal audits of a government sector organisation
- Ensuring transparency and accountability
D. Policy and Advisory
- Advising administrative departments on financial matters
- Preparing analytical reports for fiscal planning
Training and Probation
Upon selection, candidates undergo:
- 6 months of training at designated institutes
- 3 months of field attachment
- Must pass the Departmental Examination
- Only after this, they become eligible for annual increments and promotions
Salary Structure of AFS Officers (As per Schedule I of AFS Rules, 2019)
| Grade/Cadre | Pay Scale (Rs.) | Grade Pay (Rs.) |
| Selection Grade | 30,000 – 1,10,000 | 17,500 |
| Senior Grade-I | 30,000 – 1,10,000 | 15,900 |
| Senior Grade-II | 30,000 – 1,10,000 | 14,500 |
| Junior Grade-I | 30,000 – 1,10,000 | 13,300 |
| Junior Grade-II | 30,000 – 1,10,000 | 12,700 |
Note: The above figures are pre-DA and other allowances. They are governed by the Assam Services (Revision of Pay) Rules, 2017.
Pay, Perks, and Allowances
In addition to the basic pay:
- Dearness Allowance (DA)
- House Rent Allowance (HRA)
- Medical Reimbursement
- Travel Allowance (TA)
- Provident Fund & Pension
- Annual Increments & Promotions
Career Growth & Promotion Hierarchy of AFS
AFS officers have a clearly defined promotional structure as follows:
Initial Entry – Junior Grade-II
- Posts: Treasury Officer / Finance & Accounts Officer
- Recruitment: 50% by direct recruitment through APSC; 50% by departmental (promotion) exam.
Junior Grade-I
- Eligibility: Minimum 5 years of continuous service in Junior Grade-II
- Promotion via: Selection by the Board based on seniority and suitability
Senior Grade-II
- Eligibility: 4 years of continuous service in Junior Grade-I
Senior Grade-I
- Eligibility: 3 years in Senior Grade-II
Selection Grade
- Eligibility: 2 years in Senior Grade I
Promotions are made by:
- A Selection Board comprising senior officials (including the Chief Secretary & Finance Secretary)
- Based on seniority-cum-merit, character rolls, and service record
- Departmental promotion exams are conducted by APSC
Training & Probation
- Recruits (Junior Grade-II) undergo:
- 6 months of training + 3 months attachment
- Must pass the departmental examination
- Execute a bond (minimum 5 years of service mandatory)
Confirmation & Seniority
- Officers are confirmed based on seniority and the availability of permanent vacancies.
- Seniority is maintained strictly as per merit in selection and promotion lists.
Service Location & Conditions
- Officers may be posted anywhere within Assam, including Autonomous District Councils.
- They are subject to:
- Government service conduct rules
- Leave, pension, and pay regulations of the Assam Government
| From | To | Minimum Service Required |
| Junior Grade-II | Junior Grade-I | 5 years |
| Junior Grade-I | Senior Grade-II | 4 years |
| Senior Grade-II | Senior Grade-I | 3 years |
| Senior Grade-I | Selection Grade | 2 years |
Promotion in AFS is subject to:
- Clearance of departmental exams
- Vigilance and service record
- Availability of vacancies
Challenges & Opportunities in AFS
Challenges:
There are certain strict rules, with little room for mistakes. AFS officers are fully responsible for handling public funds. As rules and technology keep changing, they need to keep learning and updating their skills.
Opportunities:
AFS offers good chances to lead in financial planning and management. Officers are involved in key policy decisions. They may also get deputation opportunities to the central government or other financial bodies, helping them grow further in their careers.
Conclusion
The Assam Finance Service (AFS) is a good career choice for those interested in finance and public service. It is one of the top services under APSC, offering stable growth and job security. With a good salary and an important role in managing the state’s money, AFS is both respected and in high demand.
Frequently Asked Questions
1. What exactly does an Assam Finance Service (AFS) officer do?
Answer: An AFS officer manages the state’s money. From preparing budgets and auditing government departments to overseeing treasury operations, they ensure public funds are used properly and as per the rules. They also advise departments on financial decisions.
2. How do I become an AFS officer?
Answer: There are two ways. You can either crack the competitive exam conducted by APSC (open for all graduates) or get promoted internally if you’re already in Assam Accounts, Treasury, or Audit services.
3. What is the educational qualification required for AFS?
Answer: You need to be a graduate from any recognized university. Though not mandatory, having a background in commerce or economics can give you an edge.
4. Is there any age limit to apply for AFS?
Answer: Yes, you must be between 21 and 38 years old. Relaxation is available for SC, ST, and OBC candidates as per government norms.
5. What is the training process like for AFS officers?
Answer: Selected candidates undergo 6 months of classroom training followed by 3 months of field attachment in treasury or finance offices. A departmental exam must be cleared after this training.
6. What is the salary of an AFS officer?
Answer: The starting basic pay is ₹30,000, which can go up to ₹1,10,000 depending on your grade. Apart from this, you’ll also get allowances like DA, HRA, TA, medical, pension, etc.
7. What is the career growth in AFS like?
Answer: AFS offers a structured promotion path. Starting from Junior Grade-II, you can rise to Selection Grade with time and performance. Promotions depend on experience, departmental exams, and service record.
8. Where will I be posted as an AFS officer?
Answer: You can be posted anywhere in Assam – district treasuries, finance offices, audit departments, or even in Autonomous District Councils. Your job is transferable and statewide.
9. Is the AFS job stressful?
Answer: Like any financial job, it comes with responsibility. You have to follow the rules strictly and ensure public funds are managed well. But it’s also rewarding and offers job security, regular promotions, and opportunities to grow.