Meghalaya Public Finance and Treasury Rules

Flashcards covering operational safeguards, treasury rules, DDO responsibilities, and financial management systems in Meghalaya.

What operational safeguard is mandated when handling salary or allowance arrears to prevent double drawals?

Arrears must be prepared on an independent, separate bill containing explicit cross-references and dates corresponding to the original omitted claim history.

Why are rubber-stamp/ fascimile signatures strictly rejected when signing payment bills presented to a treasury?

It violates core signature discipline controls designed to verify handwriting authenticity and prevent unauthorized duplication.

Why is drawing an expenditure in anticipation of a requirement prohibited?

Drawing funds early merely to prevent the expiration or lapse of a financial grant violates public accounting discipline.

What document must support a DDO's claim for drawing advances for a Provident Fund withdrawal?

The bill must be accompanied by an attested copy of the official sanction letter along with a certificate verifying that the withdrawal is covered by the subscriber's credit balance.

What three mandatory "pre-checks" must a Drawing & Disbursing Officer (DDO) perform before initiating a new financial bill in the e-billing portal?

The DDO must systematically check: (i) Budget allocation and availability within the Meg-BEAMS portal, (ii) Availability of a valid sanction generated by the e-proposal platform, and (iii) Accurate validation of beneficiary bank details (Name, IFSC, and Account number) in the master database.

How is a subscriber's Provident Fund status tracked when they are transferred from one state office to another?

The transferring head of the office must record a formal certification on the individual's Last Pay Certificate (LPC), explicitly detailing the subscriber's monthly subscription rate, along with their unique permanent Fund Account or policy identification number.

According to Rule 105 (as amended), when does a submitted bill or cheque officially become a finalized "voucher"?

A Bill or a Cheque becomes a voucher when the Treasury Officer-following successful confirmation of payment by the Agency Bank-enters the respective Advice Number and Date onto the body of the Bill or a Cheque, affixes the payment mode seal and registers the transaction into the relevant Treasury Payment Schedule.

Under what conditions can a District Collector personally bypass general treasury compliance to order an immediate cash withdrawal?

In highly critical circumstances of extreme urgency (e.g., natural disasters like major floods or earthquakes), the Collector can authorize a payment via a formal written order, excluding personal claims of civil servants, and must report the incident to the Accountant General immediately.

What is the fundamental operational difference between a "Bank Treasury" and a "Non-Bank Treasury" under the rules?

A Bank Treasury is a state facility where the immediate day-to-day cash transactions and banking business are physically conducted by an authorized agency bank (such as the State Bank of India) acting on behalf of the Reserve Bank of India. A Non-Bank Treasury manages cash operations inside its own domestic currency vaults.

Who assumes the ultimate legal responsibility for verifying that a paid sum has actually reached the intended beneficiary?

While the Treasury Officer remains responsible to the Accountant General for verifying the baseline admissibility of the claim, the core responsibility for producing evidence that the payee actually received the drawn sum lies entirely with the Drawing and Disbursing Officer (DDO).

What action must be taken by a DDO if a signed cheque is reported as lost prior to payment?

The DDO must formally request a non-payment certificate from the Treasury Officer. The Treasury Officer checks the paid scrolls, records the stoppage, and signs the certificate. The DDO then registers the original instrument as cancelled in the books and can issue a fresh cheque.

What strict protective measure dictates how cash is handled when a government servant is authorised to handle both official government funds and non-government money simultaneously?

Under Rule 71 (ii), the official Government money must be stored inside a separate cash box completely isolated from the non-government money. Furthermore, the non-government transactions must be accounted for in a separate set of books entirely outside the Government Account.

What are the strict rules concerning the use of ballpoint pens versus ink pens when preparing and signing official bills under Part V?

Rule 111 (iii) states that all bills must be filled in and signed in ink, but writing and signatures made with ballpoint pens are explicitly permissible provided that the entries are completely clear, solid, and legible.

Name the integrated digital platforms listed in the transcript that manage the public finance lifecycle in Meghalaya.

The core systems are: (i) Meg-BEAMS (Budgeting), (ii) e-Billing (Bill Preparation), (iii) TreasuryNET (Treasury Audit & Processing), (iv) IFMS (State Monitoring & Dashboards), and (v) PFMS (Central Schemes & DBT tracking).