The Directorate of Accounts and Treasuries in Assam, is one of the most important aspects of the state’s financial administration. It heads as a department that ensures proper treasury management, pension disbursement, and accountability of funds under the Finance Department of Assam.
For students preparing for APSC, UPSC, and other Assam government job exams, understanding the Directorate of Accounts and Treasuries (DAT), Assam, is extremely important. Not only is it a career pathway under the prestigious Assam Finance Service (AFS), but it also plays a critical role in the economic governance of the state.
In this article, we will discuss the organizational structure, functions, recruitment roles, and other pay scales and allowances within the Assam Finance Service.
What Are The Functions of the Directorate of Accounts and Treasuries, Assam?
The Directorate of Accounts and Treasuries looks after the financial discipline and treasury works across Assam. Some of its major works include:
1. Treasury Administration
- Supervising all treasuries and sub-treasuries in the state.
- Making sure that no money is spent without proper budgetary provision.
- Checking all the money receipts and disbursements of the government.
2. Fund and Cash Flow Management
- Keeping records of the state’s revenues, spending, and remaining money.
- Making sure fund reaches different departments on time.
- Look after advances, grants, and emergency funds
3. Pension and Retirement Benefits
- Taking care of the disbursement of pensions, gratuities, and provident fund settlements.
- To make sure retired employees receive their money correctly and on time.
4. Implementation of Technology (CTMIS)
- The Directorate monitors the implementation of the Comprehensive Treasury Management Information System (CTMIS).
- This has brought e-governance and transparency to treasury operations. It reduces delays and improves accountability.
5. Financial Audit and Compliance
- Supervises internal audit mechanisms within the treasury system.
- Works closely with the Director of Audit (Local Fund), Assam, to ensure compliance with Assam Financial Rules, Treasury Rules, and other guidelines.
Organizational Structure of the Directorate of Accounts and Treasury, in Assam.
The Directorate of Accounts and Treasuries is part of the Assam Finance Service (AFS) under the Finance Department of Assam.
Senior Grade–I (Director-level)
- Director of Accounts and Treasuries, Assam
- Director of Audit (Local Fund), Assam
- Director of Pension, Assam
- Director of Finance (Budget), Assam
Senior Grade–II (Joint Director-level)
- Joint Director of Accounts and Treasuries
- Joint Director of Audit (Local Fund)
- Joint Director of Pension
- Joint Director (Finance Inspection)
- Joint Director (National Pension Fund)
- Joint Director (CTMIS)
Junior Grades
- Deputy Director of Finance (Budget)
- Deputy Director of Accounts and Treasuries
- Treasury Officers
- Finance and Accounts Officers
This multi-tier system ensures smooth financial governance, from district treasuries up to the state directorate level.
Key Entry-Level Posts in the Directorate of Accounts and Treasury in Assam
1. Assistant Treasury Officer (ATO)
- Cadre: Junior Grade-II (Group ‘B’ Gazetted).
- Equivalent Designations: Assistant Accounts Officer (AAO), Treasury Officer, Finance & Accounts Officer.
- Roles:
- Oversee treasury management, bill verification, fund accounting.
- Prepare treasury accounts, assist in audits, ensure compliance.
- Advise departments on fund utilization.
- Eligibility:
- Bachelor’s degree (55% for General, 50% for SC/ST/OBC).
- 3-month diploma in Computer Applications.
- Age: 21–38 years (relaxable for reserved categories).
- Salary: ₹56,100–1,32,000 + allowances (DA, HRA, TA, SDA).
- Career Growth: Treasury Officer → Senior Treasury Officer → Chief Treasury Officer → Joint Director → Special Secretary.
Also read: https://www.borthakursiasacademy.com/blog/assistant-treasury-officer-in-assam/
2. Assistant Accounts Officer (AAO)
- Cadre: Junior Grade-II (entry-level of AFS).
- Roles:
- Maintain departmental accounts.
- Assist in budgeting and expenditure monitoring.
- Scrutinize bills, ensure treasury compliance.
- Assist in audits and financial reporting.
- Eligibility:
- Graduated in Arts/Science/Commerce (55% for General, 50% for reserved).
- 3-month diploma in Computer Applications.
- Permanent resident of Assam.
- Salary: ₹22,000–97,000 + GP ₹9,100 (approx. ₹65,000 in-hand) + SDA + allowances.
- Career Growth:
AAO → Deputy Director → Joint Director → Director of Accounts & Treasuries → Additional Secretary (Finance).
Also Read: https://www.borthakursiasacademy.com/blog/assistant-accounts-officer-in-assam/
Recruitment Process
Recruitment to AFS happens through two channels:
- Direct Recruitment (50%) – Conducted by APSC.
- Stage 1: Prelims (MCQs, screening).
- Stage 2: Mains (Essay + 5 General Studies papers).
- Stage 3: Interview (Viva Voce).
- For ATO/AAO, APSC also conducts a separate Finance Service exam with subjects like:
- Precis & Drafting (100 marks)
- English & GK (100 marks)
- Financial Rules & Accounts (150 marks)
- Bookkeeping (100 marks)
- Interview (100 marks)
- Promotion (50%) – From feeder services such as:
- Assam Accounts Service
- District Treasury Service
- Subordinate Local Fund Audit Service
Training & Service Conditions in the Directorate of Accounts and Treasury in Assam
- Training: Selected officers undergo 6 months of training + 3 months of attachment at the Central Training Institute, Assam.
- Bond: Direct recruits sign a 5-year service bond after training.
- Posting: Initial postings are usually as Treasury Officers or Finance & Accounts Officers in districts.
Career Growth Path in The Directorate of Accounts and Treasury in Assam
A career in the DAT offers structured promotions:
- Junior Grade-II → Junior Grade-I (Deputy Director/Financial Adviser)
- Senior Grade-II → Joint Director
- Senior Grade-I → Director of Accounts & Treasuries
- Selection Grade → Additional Secretary (Finance)
With time, merit, and departmental exams, officers can reach policy-making roles in the Finance Secretariat.
Pay, Perks, and Benefits
- Basic Pay (Entry-level ATO/AAO): ₹22,000–97,000 or ₹56,100–1,32,000 (depending on post).
- Allowances: DA, HRA, TA, Medical, LTC, Insurance, Pension, Special Duty Allowance (12.5% for NE postings).
- Perks: Job security, structured promotions, and post-retirement benefits.
How to Become an Officer in the Directorate of Accounts and Treasuries, Assam
Becoming an officer in this prestigious directorate requires planning, preparation, and persistence. Here’s a complete roadmap:
Step 1: Meet Eligibility Criteria
- Ensure you are within the age limit (21–38 years).
- Graduated from a recognized university. A commerce or economics background is helpful but not mandatory.
Step 2: Apply through APSC Notification
- Keep an eye on the APSC official website and Assam Gazette notifications.
- Apply online when AFS recruitment is announced.
Step 3: Prepare for the Examination
- Study the syllabus carefully (Financial Rules, Accounts, Bookkeeping, General Studies).
- Follow standard books like:
- Indian Financial System by H. Dalton
- Introduction to Indian Public Finance
- Assam Financial Rules & Treasury Rules (official documents).
- Practice drafting, précis writing, and bookkeeping problems.
Step 4: Appear for Written Exam
- The written exam has 4 papers (550 marks).
- Focus on accuracy, clarity, and speed in both accounts and drafting.
Step 5: Clear the Interview (Viva Voce)
- Conducted by APSC to test knowledge, personality, and suitability for financial administration.
- Marks: 100.
Step 6: Training & Posting
- Selected candidates undergo training at Central Training Institute, Assam.
- They serve as Treasury Officers or Finance & Accounts Officers at the start.
Step 7: Career Growth
- Junior Grade–II → Junior Grade–I → Senior Grade–II (Joint Director) → Senior Grade–I (Director).
- With experience and merit, one can rise to the Director of Accounts and Treasuries, Assam.
Pay Scale and Perks
Pay Structure (As per 2019 Rules)
- Senior Grade–I (Director): ₹30,000 – ₹1,10,000 + GP ₹15,900
- Senior Grade–II (Joint Director): ₹30,000 – ₹1,10,000 + GP ₹13,900
- Junior Grade–I: ₹30,000 – ₹1,10,000 + GP ₹12,700
- Junior Grade–II (entry): ₹30,000 – ₹1,10,000 + GP ₹12,700
Benefits
- Dearness Allowance (DA)
- House Rent Allowance (HRA)
- Travel Allowance (TA)
- Pension and Retirement Benefits
- Medical Benefits
Conclusion
The Directorate of Accounts and Treasuries, Assam, is not just an administrative office—it is the guardian of Assam’s financial discipline. From ensuring salaries and pensions to implementing digital treasury systems, it plays a vital role in governance.
For aspirants, joining the DAT through the Assam Finance Service offers:
- A stable, prestigious government job.
- Opportunities for policy-level roles.
- A career that combines finance, governance, and public service.
Becoming an officer here is challenging, but with persistence and preparation, it is one of the most rewarding career paths in Assam.
Also read: https://www.borthakursiasacademy.com/blog/how-to-become-an-assam-finance-service-officer/
Frequently Asked Questions
What is the Directorate of Accounts and Treasuries, Assam?
It is the state’s central authority for managing treasuries, pensions, and public funds, functioning under the Assam Finance Department.
Who heads the Directorate?
The Director of Accounts and Treasuries, Assam, who is a Senior Grade-I-I officer of the Assam Finance Service.
How can I become a Treasury Officer in Assam?
You must clear the Assam Finance Service (AFS) exam conducted by APSC. After training, you are posted as a Treasury Officer / Finance & Accounts Officer.
What is the exam syllabus?
It includes Financial Rules, Treasury Rules, Bookkeeping, English, General Knowledge, and Viva Voce.
What is the pay scale of a Director of Accounts and Treasuries, Assam?
₹30,000 – ₹1,10,000 + Grade Pay ₹15,900 (Senior Grade–I).