Finance Department largely perform the function of advising the Government on all Financial matters. The formulation of the Budget is one of its most important functions. Finance department is also entrusted with the responsibility of framing rules regulating pay, emoluments and other service conditions of all Government employees. It has administrative control over the departments of Local Fund Audit, Directorates of National Savings, State Lotteries, State Insurance and Treasuries. The department is headed by the Principal Secretary and has two Secretaries in charge of expenditure and Finance Resources.