Senior Dy. Accountant General (A&E), Sikkim, Gangtok

There are 41 (forty one) Public Works Accounts rendering units in Sikkim State. Consequent upon the decentralization of accounts by the State Government w.e.f. 01.08.2003, all the divisional Works accounts are now compiled according to the provisions contained in the Sikkim Public Works Code by the respective Chief Pay & Accounts Office (Works Cell) in the respective treasuries. Three Works accounts rendering unit namely Sikkim Nationalised Transport Department, State Lotteries and Land Revenue and Disaster Management Department submit their accounts directly to this office without routing it through the respective treasuries. The procedure followed for accounting is same as that of Forest Account.

There are 05 (five) Forest Accounts rendering units received Monthly Accounts through the treasuries from Forest and Environment Department & Land use Department, Government of Sikkim. Consequent upon the decentralization of accounts by the State Government w.e.f. 01.08.2003, all the Divisional Forest Accounts are now compiled according to the provisions contained in the Sikkim Public Works Code by the respective Chief Pay & Accounts Office (Works Cell) in the respective treasuries. The Accounts are received in compiled in hard copy format and the data is fed into the VLC system for ultimate generation of Monthly Accounts.

Monthly Civil Accounts are received from Government of Sikkim through six treasuries . These accounts are to be received in Office of the Senior Deputy Accountant General (A&E), Sikkim, Gangtok within the 10th of the following month to which the accounts pertain. The accounts are received through Sikkim Integrated Financial Management System (SIFMS) version 1.0. However, the data are received both in hard copy and in soft copy format. The softcopy format (e-mail) is only partial and manual posting is also required to be done. On receipt of the accounts ( List of Payment, Cash Account, Schedules, vouchers and bank receipts etc)this office compiles and consolidates the accounts in Voucher Level Computerisation (VLC) system Major Head wise taking into account treasury suspense, Objection Book suspense, clearance of Advance Contingent Bill etc. On completion of the monthly accounts a copy (Hard Copy) of the same generated through VLC system is forwarded to Finance, Revenue & Expenditure Department (FRED), Government of Sikkim, Gangtok.