The Director General Accounts & Treasuries administers control (both financial and administrative) over various units of Union Territory of Jammu and Kashmir. These include Two (02) Directorates, Two (02) Sadder Treasuries, Six (6) Additional Treasuries, Eighteen (18) District Level Treasuries, Ninety one (91) Muffasil /Sub Treasuries, Two (02) Court Complexes Treasuries , One (01) Civil Secretariat Treasury , One (01) New Delhi Treasury and One (01) Cyber Treasury. Director General administers the Cadre management of Gazetted/Non-Gazetted officials of Accounts & Treasuries Organization, besides this Cadre management of the Ministerial Cadre of Accounts & Treasuries, Funds Organization, Local Funds Audit & Pension and Audit & Inspection Departments.

These offices ensure the smooth working of the directorate and provide immediate disposal of the problems of the organization at the provincial level. These provincial offices administer the Cadre management of Accountants and Account Assistants. The Treasuries that come under the purview of the provincial Directorate Offices are the respective Sadder, District, Muffasil ,Sub- treasuries and court complexes Treasuries, whereas, the Civil Secretariat Treasury, J&K and New Delhi Treasury come under the direct control of the Director General Accounts & Treasuries . The Directorate receives the cases and other information, examine them and then forward them to the office of the Director General for further disposal and approval.

There are two Accountancy training institutes located at Jammu and Srinagar each headed by a Principal. The institutes come under the direct control of the Director General Accounts & Treasuries. The main functions of the institutes are to impart Accountancy training to the selected KAS officers, ACC trainees and other departmental candidates. It can be classified as the training or Academic Sector of the Accounts and Treasuries Organization. It aims at providing trained and capable personnel to the Government departments and ensures financial discipline in the departments. The Director General Accounts and Treasuries after the completion of the term of training posts the trainees in various departments after which they are required to qualify the prescribed departmental examinations conducted by the JKPSC.

The Treasuries in union Territory Jammu and Kashmir are entrusted with the Job of management of payment control & efficient utilization of the available resources. The treasuries carry out monitoring work over the progress of expenditure incurred against the release of funds through BEAMS to the Drawing and Disbursing officers of the various departments by their respective Controlling Officers. The control is exercised through Budget Control Registers at BEAMS on TreasuryNet maintained in the treasury in respect of each Drawing and Disbursing Officer. On the basis of bills presented by various Drawing and Disbursing Officers operating upon each treasury for payment purpose, statements of liabilities are prepared by each Treasury on daily basis and subsequently forwarded by Director, Accounts and Treasuries, Jammu/Kashmir in respect of Treasuries under their jurisdiction to DGAT for arranging the cash remittances under relevant Head Object heads for which the demand is projected. The payments in the treasury under different heads object heads of expenditure are required to be made on first come first serve basis.

In pursuance of the budgetary provisions, Government allocates money to the Treasuries which is thereafter disbursed to each department falling under its jurisdiction for expenditure in accordance to the budget provided to respective department. Treasuries transact with the departments through the Drawing and Disbursing Officers (DDOS) designated for each departmental unit. The Drawing and Disbursing Officers draw money for meeting expenditure to be incurred on different components from the respective treasuries by submitting bills through JKPaySys. Similarly all revenue collected by the department is remitted into the treasury by the Drawing and Disbursing Officers. The Treasury Officers maintain the accounts of all receipts and payments on day to day basis and compile them on monthly basis (Cash account and list of payments) and submit the same to the Pr. Accountant General (A&E) in the form of First and Second List along with all vouchers and cash receipts for compilation of the monthly accounts of the Jammu and Kashmir Government.

Principal Accountant General has been integrated with the TreasuryNet application and download the monthly account in their office through online mode also

All the treasuries/sub treasuries in union Territory of J&K are yet to be fully computerized Out of 121 only 95 treasuries/sub treasuries in the UT are online mode which allows real time monitoring of expenditure against allocation and sub- allocation of funds across departments. Online web based system BEAMS (Budget Estimation, Allocation and Monitoring System) has also been implemented in 95 treasuries/sub treasuries. Thus facilitating budgetary control in an electronic environment, enhancing better control over the finances for its allocation and expenditure. The application is available for distribution of budget from Finance Department to Administrative Department, Head of Department to their respective Drawing and Disbursing Officers in the field Offices. Further, the detail of Pension payment in the banks is mapped with data base maintained by treasuries for the purpose. However, all sub systems have not been integrated in the IFMS and there exists no integration between Drawing and Disbursing Officers and treasuries. Bills are submitted manually for payment to treasuries.

Prudent Accounting Management and Cash Management of Government finances and maintaining judicious cash-flows to all the treasuries while ensuring efficient control over expenditure vis-à-vis budgetary allocations through the Treasury Net application.

• Achieve computerization of financial transactions of the Government for efficient monitoring.
• Promote efficient functioning of Treasuries in the Union Territory of Jammu and Kashmir through automation
• Efficient management of Government finances
• Control over expenditure / proper maintenance of accounts
• Cadre Management of both Gazetted/Non-Gazetted officials and inter-organization Officials/staff
• Monitors reconciliation process and audit paragraph reviews
• Impart training to Finance and Accounts personnel
• Inspections of all the Treasuries of Union Territory of Jammu and Kashmir
• Preparation of annual Budget and regulate release of funds to subordinate offices / Treasuries

• Regulate payments at Treasuries for better management of the resources and keep watch over progress of expenditure against released allocations to the DDOs.
• Carry out all receipts and payment transactions of the Government at Treasuries through application viz. GRAS, BEAMS, JKPaySys, and Treasury Net
• Disburse pension and other retirement benefits of the retired government officials and other pensioners.
• Ensure monthly drawals / remittances verification of all the DDOs by the Treasury Officers
• Conduct physical verification of stores and stocks annually.
• Manage the cadre activities of the Gazetted/Non-Gazetted staff of Accounts & Treasuries Organization including inter-organization Officials/staff
• Organize training of the officers and accounts personnel and also of officials of the other Departments.
• Conduct periodical Inspection of all the Treasuries in Union Territory of Jammu and Kashmir.
• Ensure adherence to procedures, rules and prescribed calendar for submission of accounts for regular and proper maintenance of accounts.
• Utilizing optimally audit/ inspections/ monitoring as tools for ensuring financial discipline.
• Lay down accounting procedure, providing guidance and advise to the Government Departments and Autonomous Bodies / Institutions in accounting related matters
• Exercise vigilance to ensure expeditious settlement of pension cases, ensure reconciliation of departmental figures (receipts/ expenditure) with those booked in the Accountant General's office and undertake periodical reviews to assess the quality of reporting compliances with audit findings and inspections notes by the subordinate offices and treasuries.
• Perform advisory role in the conduct of Public Accounts Committee, Committee on Public Undertakings and Estimates Committee meetings.
• Maintain seniority lists of Finance Officers and other Accounts personnel, deal with their service matters, promotions, transfers , deputations , pension cases, court cases , conduct and other disciplinary matters
• Monitor work of subordinate offices like Directors Accounts & Treasuries Jammu/Kashmir, Northern Zonal Accountancy Training Institute, Jammu and Accountancy Training School, Srinagar.
• Examine and process proposals for opening of new Treasuries in Union Territory of Jammu and Kashmir.
• Coordinate on various common accounting, classification and other issues between Finance Department, Accountant General, J&K Bank and RBI.
• Computerization of employees and pensioners data base.
• Regulate, monitor and implement New Pension (Defined Contribution) Scheme in the government, corporations and autonomous bodies from 01.01.2010 onwards

The vision of this Directorate in the Union Territory of Jammu and Kashmir is to Lead and Excel in the provision of accounting and Financial Management services in the Government.