Unless the Government otherwise directs in any special case, there shall be aTreasury in every district.

The Government may, following the prescribed procedure, establish additional sub divisional treasuries in a district to cater to the demands of government business.The treasury shall be under the administrative charge of the Deputy Commissioner.The immediate executive control of the treasury shall vest in the Treasury Officer.The functional and budgetary control shall be with the Director, Treasuries & Accounts. The Deputy Commissioner shall be responsible for general administration and working of the treasury. The Treasury Officer shall be responsible for the proper observance of the procedure prescribed by or under the Rules and for the punctual submission of all returns required from the treasury by the Government, the Accountant General, Director (Treasuries and Accounts) and any other authority.

(Note: Presently Director (Treasuries and Accounts) is not working in Jharkhand State, but the work of DTA is look after by Finance Deptt, GOJ)