Function Taxes on Income. Currency, Coinage and Legal Tender. Public Debt of the Union and State. State Government Presses. Stationery and Forms. Audit including audit by Government agency of income and expenditure of local bodies. State Audit Organisation. Accounts Training School. Borrowing of money and granting of loan by the State Government. Preparation and interpretation of financial and account rules and codes, interpretation or other questions of financial nature. Conditions of Service, Pay, Allowances, Pay Revisions, Pay Fixation and Pension of Government servants. Dearness Allowance. Commutation of pensions and compassionate gratuities. The General Provident Fund, Contributory Provident Fund, the Indian Civil Service and Indian Administrative Service Provident Fund. Compulsory Deposit Scheme. Advance for the purchase of conveyances, house building, travelling, marriage festival and other advances. Preparation of the annual financial statement including supplementary statement of the expenditure on the basis of material supplied by the departments, re-appropriation and surrender of savings. Preparation of performance budget on the basis of the materials supplied by the departments. Appropriation Accounts and Audit Report. Management of the Famine Relief Fund. Contract and Non-Contract Grants. State Contigency Fund. General delegations by the Finance Department under rule-12 of the Rules of Executive Business. General revisions of clerical and menial establishments originating in cases which affect all departments alike. Treasuries and Accounts Administration. Defalcation and Loss - Increase or reduction of Taxation - Banking - Insurance. Incorporation, regulation and wanting up of trading Corporations, including Banking, Insurance and Financial Corporation but not including Co-operative Societies. Bureau of Public Enterprises. Resource and Investigation Cell. Administrative Personnel Committee. Secretariat Caretaker's Establishment.