The Office of the Director of Accounts is functioning on the lines of Pay and Accounts Office and all the claims submitted by various Departments of Government of Goa are pre-audited. Thus, it functions as Pay and Accounts Office for all Government Establishments of Goa Administration. The Director of Accounts also functions as Director of Treasuries and Statutory Auditor for Municipalities, Village Panchayats, Planning and Development Authorities.
The Director of Accounts has to carry out dual functions i.e. pre-audit of accounts and post audit of accounts. Though a system of “pre-check of payments” is prevalent in the State of Goa, it is virtually the Treasury/Accountant General system of Accounts administration that is followed with the formation of the State. Director of Accounts is also responsible for authorization of pensions to Government servants and employees of aided educational institutions in the State.
Apart frorn the above dual functions, the Director of Accounts is saddled with the functions of administration of Treasuries, Examiner of Local Fund Audit and administration of Common Accounts Cadre of Goa State (Group “A, B and C”). The responsibility of maintenance of individual General Provident Fund/ Contributory Provident Fund Accounts of Government employees, inspection of Accounts of Municipal Councils/Village Panchayats, statutory audit of Local bodies. Scrutiny of pension cases and issue of Pension Payment Orders, payment of pension to all retired Government employees, teachers of aided Institutions, Members of Legislative Assembly, Freedom Fighters ,etc. also devolves on the Directorate of Accounts.
The Directorate of Accounts has its head-quarters at Porvorim with a Branch Office at Margao and Treasury/Sub-Treasury Offices at each of the taluka Head-quarters except Dharbondara taluka, which is in the process of formation. After shifting of the Treasury Office, North Goa to the new office premises at Porvorim under the Bardez Taluka, the Department has set-up the new Sub-Treasury Office in the old premises at
Tiswadi Taluka.
As such presently there are 02 District Treasuries i.e. one at Headquarter, Porvorim and one at South Branch Office, Margao.
The head-quarter office at Porvorim looks after the entire gamut of Government transaction pertaining to North Goa District, the South Branch Office caters to the needs of the entire South Goa District comprising of seven talukas.
As the main function of the Director of Accounts is the pre-audit of Government payments, it is being done both at Head-quarters office and at its Branch Office at Margao. Beside the Branch Office is rendering complied Accounts and Treasury Accounts, rest of the functions such as Consolidation of Accounts, finalization of pension cases, maintenance of General Provident Funds/Contributory Provident Fund accounts, processing of loans and advances cases, check of works accounts, intergovernmental transactions etc. are centralized at the head-quarter office, Porvorim Goa.
The work of carrying out pre-audit is done through ten pay Audits at Porvorim and four Pay Audit Sections at the Branch Office, Margao.
The Directorate of Accounts renders the following services to the public through the District Treasuries and Sub Treasury Offices in each taluka.
A) Sale of judicial/non-judicial stamp papers and stamps to the public.
B) (I) Sale of judicial/non-judicial stamp papers and stamps to the authorized vendors.
C) Payment of pensions to Goa Government Pensioners, retired teachers, freedom fighters, MLAs, Communidade
Pensioners, other State Pensioners, Central Government pensioners, Railway pensioners, defence pensioners, etc.
D)Transfer of pension to Public Sector Banks and to other States.