Annual Review Report of working of Treasuries 2019-20
ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAO’S & PPO
GOVERNMENT OF TAMIL NADU
2019-20
Office of the Accountant General (A&E) Tamil Nadu, Chennai-600 018
Dated: 14-10-2020
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Annual Review Report of working of Treasuries 2019-20
TABLE OF CONTENTS
Title Page No.
Preface 3
Introductory 4
Highlights 5
Part 1 6
Organisational set up of Treasuries & Accounts Department
Part 2 14
Defects noticed during Compilation and verification of accounts
Part 3 24
Defects and other Irregularities noticed during Inspection of Treasuries/ PAOs Sub Treasuries
Annexure ( 1 to 45 ) 43
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Annual Review Report of working of Treasuries 2019-20
Introductory
The Annual Review Report on Treasuries provides an analytical review of working of Treasuries and PAOs of the States with reference to the prevalent rules and procedure. The report is based on the Compilation of Accounts, Inspection of Treasuries, Pay and Accounts Offices in Tamil Nadu and Pension Pay Office, Chennai during the year 2019-20. This report consists of 3 parts.
Part 1 provides an introduction to the Organisational set-up of Treasuries and Accounts Department detailing the various schemes and functions executed by the Department. It provides information on the status of computerization and the various modules of Integrated Human Resource Management Systems (IFHRMS).
Part 2 is based on the Compilation of Accounts received in this office and provides information based on the verification of the accounts.
Part 3 is based on the Inspection of Treasuries/Sub Treasuries and Pay and Accounts Offices and the defects and other Irregularities noticed during the inspection of 2019-20.
The Report also includes 45 Annexures of data collected from the Commissioner of Treasuries and Accounts and other sources in support of the observations.
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Highlights
Serial Significant objections Para No. Annexure No No
1 Non receipt of vouchers to the tune of 189.34 crore 2.1.1 2
2 Non submission of GPF schedules/challans amounting 2.1.2 3 to Rs.0.26 crore
3 Temporary advances drawn up to 31.03.2020 pending 2.2 5 adjustments - Rs.365.15 crore comprising 1790 items
4 Unreconciled balances of Net Credit 1144.16 crore as 2.4 11 on 31.03.20 under 8675- Reserve Bank Deposits
5 Huge Outstanding Inspection Reports & Paras 3.3.1 14
6 Deposit Amount not lapsed to Government for more 3.7.a 25 than four years involving an amount of Rs.10.83 crore
7 Huge Stock of Stamps kept idle to the extent of 3.8.a 29 Rs.276.93 crore
8 Enhanced rate of FP paid beyond conditional period- 3.11.b 34 Rs.0.56 crore
9 Excess Payment of Pensionary benefits – Rs.1.46 crore 3.11.c 35
10 Pension credited after date of death – Rs.0.97 crore 3.11.d 36
11 Un-encashed cheques not cancelled to the tune of Rs. 3.13 38 3380.14 crore ( 59036 items)
12 Amount returned by Bank remaining unsettled to 3.14 39 Beneficiaries-Rs.102.59 crore relating to 89325 items
13 Persistent Irregularities 3.17 43,44,45
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PART-1
Organisational set-up of Treasuries and Accounts Department
1.1 The role of Department of Treasuries & Accounts The Commissioner of Treasuries and Accounts monitors and implements the following functions and Schemes in the State through Pay and Accounts Offices, Regional Joint Directors, District Treasuries, Sub Treasuries etc. Various functions of the Treasuries and Accounts Department are enumerated below: I. Departmental Functions:
1. The treasuries are responsible for handling of all Receipts of the State Government and making all Payments on behalf of the State Government. 2. Compilation of Government Account 3. The Treasury Officers` are responsible for the proper observance of the procedure prescribed by or under Tamil Nadu Treasury Rules and for the punctual submission of all returns required by the Government, the Accountant-General and the Reserve Bank of India. 4. Allocation of funds and sanction of Loans to Government Employees (Motor Car/Motor Cycle, Computer, Marriage) 5. Furnishing of monthly Tax Revenue figure to Government 6. Attending drawal of Grant bills sanctioned by the Government and payments made to Government owned agencies (i.e Housing Board, Slum Clearance Board, Khadhi, Metro Rail , etc.,) 7. Maintenance of various Deposit Accounts like PD Accounts, LFD Accounts, Revenue Deposit Accounts, Security Deposit Accounts, Civil Court Deposit Accounts and Criminal Court Deposit Accounts. 8. The treasuries are responsible for procurement and disbursement of Stamp Papers to stamp vendors. 9. All the Treasuries and sub treasuries have a strong room for the safe custody of valuables which should be taken back, examined and re-deposited if necessary after being resealed once in two years or whenever there is a change in the incumbency of the Officer depositing the safe custody articles, whichever is earlier.
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10. Pensioner’s Family Security Fund (FSF) sanction orders are issued from the Pension Pay Office / Treasuries and forwarded to the Director of Pension, Chennai for issue of cheques/ECS. 11. Work relating to New Pension Scheme for All India Service Officers and CPS scheme for Government employees and Teachers. 12. Pension disbursement: Pension is a periodic payment made to retired Government servants who have completed the service eligible for pension. Pension payment is made by the District Treasuries / Sub Treasuries, as opted by the pensioners. Pension proposals are sent to the Accountant General, Tamil Nadu by the departments concerned before the retirement of employees. The Accountant General, after verification of Pay Last Drawn and the qualifying service, issues Pension Payment Order to the Pension Pay Officer, Chennai / District Treasury Officers in the State. The pension rules provide for various kinds of pension based on the nature of retirement and net qualifying service under Tamil Nadu Pension Rules. The following kinds of pensions are paid to the retiring Government Servants, according to the nature of retirement i. Superannuation Pension ii. Retiring Pension or Pension on Voluntary Retirement iii. Pension on Absorption in/under the Corporation or Government or Body iv. Invalid Pension v. Compensation Pension vi. Compulsory Retirement Pension vii. Compassionate Pension
Besides the Service Pension, other types of pension’s viz. Family Pension, Special Pension Payments like Pension Payment of other State Governments, Central Government, Pension Payments of other Countries, Art and Culture Pensions, State and Central Freedom Fighters Pensions, Ulema Pensions etc. are also being made in the Treasuries, on receipt of Pension Pay Orders from Accountant General (A&E).
In addition to the above, in GO MS No 393, dated 20.12.2019, Government have authorised the Pay and Accounts Offices/Treasuries to prepare bill and make payment of original Death-cum Retirement Gratuity (DCRG) and GPF Final settlement to the beneficiaries delinking the Drawing and Disbursing Officers (DDOs).
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II. Schemes The following Schemes are being administered by the Department:
1. Integrated Human Resource Management Systems (IFHRMS) 2. New Health Insurance Scheme for Employees 3. New Health Insurance Scheme for Pensioners 4. Group Insurance Scheme for All India Service Officers 5. New Pension Scheme for All India Service Officers 6. Contributory Pension Scheme for Government Employees
1.2 Organizational Setup
The Administrative structure of Department of Treasuries and Accounts is given in Annexure 1
The Commissioner of Treasuries & Accounts Department, Chennai is assisted by six Regional Joint Directors, two Joint Directors, two Personal Assistants in the cadre of Chief Accounts Officers and five Accounts Officers.
1.3 Position of Treasury Staff
1.3.1 The details of the total number of sanctioned posts and persons in position in various cadres are as follows
Sanctioned Posts Sl. No Name of the Post Person in Position (In T&A Dept.) 1. Additional Director 4 3
2. Joint Director 14 12
3. Chief Accounts Officer / 39 39 Treasury Officer 4. Accounts Officer 26 24
5. Assistant Accounts Officer 6 6
6 Additional Treasury Officer 32 23
7 Assistant Treasury Officer 349 349
8 Superintendent / ASTO / 806 652 STO
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1.3.2 The cadre wise details of sanctioned strength and the actual vacancies that exist in the Treasuries & Accounts Department are furnished below:
Sl. Category Sanctioned Post Vacancy No P T Total P T Total
1. Accountant 1993 123 2121 632 85 684
2. Junior Assistant 681 83 764 358 48 406
3. Junior Assistant (S) 251 8 269 214 16 230
4. Typist 102 13 115 44 5 49
5. Office Assistant 421 112 533 94 25 119
Action taken by the Department of Treasuries & Accounts in respect of various vacant posts:
The shortage in posts of Accountants was due to promotions, retirement and death and the vacancies were being estimated and filled up by the Department by getting direct recruitment of candidates from Tamil Nadu Public Service Commission (TNPSC)
The vacancies in the post of Junior Assistant / Junior Assistant (Security) / Typist were periodically reviewed and were being filled by indenting required candidates from TNPSC by way of recruitment, and by transfer from lower category, including compassionate ground appointments. The sanctioned strength is being revised after periodical review.
1.4 Computerisation of Treasury Functions
1.4.1 Automated Treasury Bill Passing System (ATBPS)
In Tamil Nadu, Treasuries process their bills through the Automated Treasury Bill Passing System (ATBPS), and the Accountant General compiles the accounts through the Voucher Level Computerisation (VLC) system. Presently, the Treasury Accounts are being received in the form of Main Accounts and Sub Accounts and data entry made into the VLC in the Accountant General’s office.
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1.4.2 Integrated Financial and Human Resources Management System (IFHRMS)
As a part of e-Governance initiative, the Government of India have approved the National e- Governance Plan (NeGP) for implementation. Treasuries and Accounts Department is one of the identified departments to implement Mission Mode Projects of Government of Tamil Nadu and with the mandate from Government of India to automate the Finance and Treasury Functions, the Integrated Financial and Human Resources Management System (IFHRMS) was conceptualized. IFHRMS project involves computerization of Finance, Treasury, Human Resources & Pension Management Processes for the State of Tamil Nadu.
The IFHRMS project has two core components, these are:
1) Financial Management System (covering Department of Finance, Treasury and Out of Treasury Functions) 2) Human Resources Management System (covering Employees and Pension Management Functions) A. Various Modules in IFHRMS:- HRMS Module: HRMS is centralized employee data base, with integration shared and accessed by other integrated modules such as payroll and Finance etc. Payroll Module: In this module payroll will be processed by DDOs for their respective employees based on the data from HRMS module. Pension Module: Pension module includes monthly pension processing, Conversion of Civil and Family Pension, Payment of Pension while death in service, various schemes like Health Fund Schemes, Family Security Fund, and State Provident Fund etc. Accounts Module: The Financial and Accounting process encompassing Government of Tamil Nadu deals with the Treasury Accounts, Bill Passing system, State receipts, State accounting process and Department of Finance activities (i.e) out of Treasury Transactions. At the stage of bill creation, it is proposed to scan and attach all the supporting documents and sub vouchers. The on screen bill forms will be filled up and scanned documents will be attached and the bills will be digitally signed by the DDOs. Strong Room Safety and Stamp Management Module: This module is linked to flow of Inward and Outward of Safe custody articles and other valuables into the Strong Room and management Stamps / Stamp papers. It includes the movement and storage of Stamp papers from one Treasury to another.
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Budget: The Department of Finance, TN (DoF) initiates the Budget cycle where budget extracts of the current year and previous three years data are shared with Heads of Department for raising current year budget estimate at detailed head level. Further, data is consolidated by the computer section of Finance Department at organization level for discussion and approval from Assembly/Governor. On approval from Assembly, the sanctioned budget is allocated by the HoDs to the Budget Controlling Officers and then to the DDOs. Hence, all the budget allocations are simultaneously updated in the bills module to prepare bills by the DDOs. Court Case: This module will capture the following details of Treasury and Accounts Department and Finance Department. Creating a case & capturing its relevant information The progress & Hearing outcome of the cases Attaching the scanned affidavits of reference Approved process from the concerned officers as required Gist of the Judgment Searching for the court cases which are already captured in the system.
File Movement: The main function of the File Movement involves the following transaction of Treasuries and Accounts and Finance Department. a) Creating File from Tapal b) Forwarding Tapal / File c) Responding to Tapal / File
Grievance Management: This module is intended for the process of Grievance lodging by an applicant i.e. Employee / Pensioner / Citizen related to Treasuries and Accounts Department and Finance Department. Action taken by an officer on the grievance and tracing the lodged grievances by applicant and submission of appeal by applicant and its addressing can be tracked by an applicant in this module. Inspection and Audit Paragraphs: The Treasuries and Accounts Department conducts and undergoes Inspection / Auditing on various subjects. The inspections are those that are conducted within the Department of Treasuries and Accounts, while the audits are conducted by stockholders and few external bodies. Once the inspection audit is done, the observations / Objections are recorded and provided to the inspected / audited office.
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RTI Application: This module in IFHRMS is designed to accept and respond to RTI applications of the citizens seeking information from CTA/DOF through the System. Loans and Advances: This module is intended for sanctioning loans and advances to the employees. Disbursement and recovery of the Loans and Advances are also done in this module. External Integration: Integration with the following Agencies has been done in the IFHRMS. 1. Reserve Bank of India (for settlement of payments, collection receipts etc.) 2. Income Tax Department (for filling of form 26Q, 24Q & 27EQ etc.) 3. A portal for collection of Goods and Service Tax (GSTN) 4. Government e-Market place (GeM) 5. Public Finance Management System (PFMS) 6. Jeevan Praman Portal ( for Mustering of Pensioners) 7. Commercial Taxes Department (for e-receipts) 8. Prohibition & Excise Department (for e-receipts) 9. Transport Department (for e-receipts) 10. Registration Department (for e-receipts) 11. TANGEDCO (for payment of Electricity Bills) 12. State Bank of India ( A payment aggregator, for e-receipts)
B. Training to Treasury staff:
Efforts are being taken by the Government for moving forward from ATBPS to Integrated Financial and Human Resources Management System (IFHRMS), in which Accountant General is one of the Stakeholders.
More than one lakh State Government employees / users (staff engaged in Establishment and Bill preparation activity) have been trained as of 31.03.2020 in the IFHRMS application.
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C. Status of Implementation of IFHRMS :
The IFHRMS project has been implemented in Karur from January 2020 and in Salem, Theni, Ariyalur, Kanyakumari, Pay and Accounts office-Secretariat and Madurai from February 2020. As on 31.3.2020 the following modules are functioning in IFHRMS in 4 PAOs and 15 Districts:
1. Human Resources Management Module 2. Pay Roll 3. Finance & Accounts 4. Budget 5. External Integration – (Payment are being made through RBI e-Kuber) 6. Pension ( Only in Karur and Ariyalur Districts)
After implementing in all the Treasuries and PAOs as a whole, in the IFHRMS environment, an Interface will be provided by the State Government for importing the data from IFHRMS module to the existing VLC application of Accountant General (AG). After importing the data, the regular processing of Compilation of Monthly Accounts will be done by AG, duly incorporating all the ‘Transactions.
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PART-2. Compilation of Accounts .
2.0 Compilation Process:
In Tamil Nadu, the Treasuries / Pay and Accounts Offices primarily compile the monthly accounts comprising the Main Accounts and Subsidiary Accounts, from the original sources / basic records such as vouchers in respect of payments and challans in respect of receipts, made or received by them throughout the month. At the end of the month, they furnish the primarily compiled accounts to the Accountant General with all the supporting documents, such as vouchers, schedules, list of payments, plus and minus memorandums etc. 2.1 Receipt of supporting documents from Treasuries along with Monthly Accounts
Every month, the vouchers *A, B C and D are received in the Accountant General’s office from various Treasuries. During the checking of Vouchers with the List of Payments, it was observed, that all the vouchers relating to payment of salaries, loans and advances, gazetted vouchers, All India Services vouchers etc. were not enclosed in voucher bundles handed over to Accountant General. As per Treasury Rule 4 (Subsidiary Rule 5), it is mandatory on the part of all Treasuries to forward all the vouchers to Accountant General (A&E), every month along with the compiled Main Accounts and Subsidiary Accounts, in complete and correct manner. 2.1. 1 Non Receipt of vouchers / challans in support of expenditure from Treasuries
Vouchers are documents of evidence of the transactions. It is essential that all the vouchers are to be sent to the Accountant General along with the accounts. However, it was noticed that during 2019-20, 2353 items amounting to Rs. 189.34 crore were held in objection for want of vouchers (Annexure 2). Treasuries are addressed periodically to furnish “Wanting vouchers” which have been omitted to be sent to this office.
*A - Salary vouchers, B - Contingent vouchers, C - Refund vouchers, D - Grants in Aid vouchers
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The major number of wanting vouchers was noticed in the following departments.
Name of the Department Sub Account Number of vouchers Amount not submitted to AG in crore Education 15A 1423 111.45 Social Security and Welfare 26C 246 52.27 Police 13 200 35.10 Public Works 21 64 19.98 Industries 19 29 49.99
2.1.2 Non-submission of Schedules/Challans in support of GPF Recoveries:
The GPF credit schedules for the year 2019-20 have not been received in respect of 172 Vouchers/Challans amounting to Rs. 25.67 lakh. A Treasury wise list of GPF wanting schedules for the year 2019-20 is furnished in Annexure 3.
2.1.3 Non-submission of Schedules/Challans in support of PLI Recoveries:
133829 credit schedules in respect of Postal Life Insurance (PLI) subscriptions for the year 2019-20, have not been received amounting to Rs. 5.79 Crore. A Sub-account Treasury wise list of PLI wanting schedules for the year 2019-20 is furnished in Annexure 4.
2.2 Review of Drawal of Temporary Advances under Article 99 of Tamil Nadu Financial Code
As per article 99 of Tamil Nadu Financial Code Volume I, for the purpose of meeting contingent expenditure of a specified kind or on a specific occasion and when it is not covered by standing sanction given by the Government, an application for sanction of Temporary Advances (TAs) shall be submitted by the Drawing and Disbursing Officer (DDO) to the Government. With the sanction of the Government, Temporary Advances may be drawn by the DDOs. Such Temporary Advances drawn by the departmental officers shall
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Annual Review Report of working of Treasuries 2019-20 be adjusted within three months from the date of drawal of the advances. TAs pending adjustment for more than three months shall be brought to the notice of the Heads of the departments / Government respectively by the Treasury Officer. A third advance drawn by the same Drawing and Disbursement officer also cannot be sanctioned when two advances are already pending.
As of 31.3.2020, 1790 Temporary Advances amounting to Rs.365.15 crore remains unadjusted. Out of those 1790 items, 174 items amounting to Rs.109.19 crore belong to period prior to 1st April 2019 and 1616 items amounting to Rs.255.96 crore belong to 2019-20.
The treasury wise and year wise details are shown in Annexure 5.
The age wise pendency is depicted below:
Number Amount TAs Pending for of Items in crore
More than 10 Years 14 0.95
More than 5 years & less than 10 years 4 35.87
More than 1 year & Less than 5 Years 156 72.37
Less than 1 Year ( 4 to 12 months ) 1616 255.96
Total 1790 365.15
On scrutiny of the details of pending Temporary Advances, it was noticed that the major heads “2236-Nutrition” and “2014-Administration of Justice” involved huge amount of temporary advances pending when compared with others
Percentage to Amount No of
Major Head total outstanding in crore items
2236 43 158.92 356 2014 23 85.19 98 2202 7 28.15 471 2235 6 22.78 98
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2055 4 17.19 146 2015 1 6.14 174
2.3 Wrong inclusion of transactions under GPF (State)
1. The General Provident Fund (GPF) accounts of Tamil Nadu State Government Employees, All India Service Provident Fund (AISPF) accounts of IAS, IPS and IFS Officers of Tamil Nadu State cadre and Teachers Provident Fund accounts in respect of the Primary and Middle School Teachers of Panchayat and Municipal Schools and Teaching & Non teaching Staff of Schools run by Corporations of Chennai and Madurai are maintained by this office. A total number of 2.30 lakh subscriber accounts are being maintained as of 31st March 2020.
2. Misclassification of non GPF accounts such as Noon Meal Programme (NMP)/AISPF/Family Benefit Fund (FBF)/Income Tax/Contributory Pension Scheme (CPS)/Teachers Provident Fund (TPF) deductions under 8009 GPF and vice versa was noticed. Rectification of the above misclassification was carried out through Alteration Memorandum by Treasury Officers or Transfer Entries (TEs) by the Accountant General. . Credit/Debit Number of Amount Treasury wise TEs in Rupees details given in Credit 4180 22,18,74,094 Annexure 6 Debit 1062 30,81,83,580 Annexure 7
3. GPF Deductions as given in Annexure 8 were made in respect of 88 subscribers who were retired / died. This indicates the failure of internal control mechanism and that there is no validation / check in drawal of pay and Allowances for employees in service only. 4. 773 debit vouchers were not furnished by Treasuries as listed in Annexure 9. This
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leads to wanting vouchers and ultimately ends up in missing debits in the accounts of the subscribers thus inflating the balances in their GPF Accounts. 5. It was noticed that in 135 accounts belonging to twenty treasuries, the GPF deduction for March 2019 had been booked in the month of March 2019 itself which clearly indicates violation of budget provisions as Salary for March has to be claimed only in the month of April. This indicates failure of internal control mechanism in the treasuries. 6. As the main account figure is the control total for the overall amount booked under GPF for a month/Treasury, differences between Main Account and Sub-Account had to be taken up with the Treasuries concerned for reconciliation. A few illustrative samples are given below- 1. Difference in Appendix – ‘A’ of Virudunagar Treasury for the months from January 20 to March 20 2. Difference in Appendix –‘A’ of Tuticorin Treasury for the month of February 20. 7. During the year 2019-20, 27066 Challans amounting to R.84,21,74,499/- were booked under GPF/TPF. More than 50% of the challans are not enclosed with the credit schedules every month. After pursuing with the Treasury Officers through email, whatsapp and phone, the details are collected and the postings were completed. At the end of 2019-20, challans to the extent of Rs. 25 lakhs were wanting. 8. Manual corrections made in the Credit List, Loan List and Main Accounts received from Treasuries were not authenticated by the Competent Authority in respect of 155 Alteration Memorandum (AMs) in credit and 6 AMs in debit. These AMs were incorporated in the Accounts after confirming with the treasuries concerned. Details are given in Annexure 10. 9. While preparing the credit schedules, treasuries are required to enclose all the GPF schedules as per the credit list. However, the CPS schedules which are not appearing in GPF credit list are enclosed instead of the GPF schedules. 10. Sanction order list of 90% Part Final Withdrawal is not being sent to AG by Karur, Madurai, Salem, Tiruvannamalai and Sivagangai Treasuries, despite the issue of specific directions by the Commissioner of Treasuries and Accounts in April 2019.
2.4 Un-reconciled Net (Dr.) differences of Reserve Bank Deposits (State) between
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Treasuries and Banks Office of the Accountant General reconciles figures reported by the Reserve Bank of India with figures reported by the Treasuries. These figures are compared to ensure that authorization by the Treasuries are paid and accounted for by the banks. The discrepancies are worked out and pursued with the Commissioner of Treasuries and Accounts and Reserve Bank of India.
Discrepancies arise between RBI figures and Treasury Figures (which is adopted by the AG in the preparation of accounts) because of either excess debits (Payments) made by Agency Banks to Government Account or non-reporting of credits (Receipts-both regular and online) by Agency Banks to Government Account. As on 31.03.2020, a net CREDIT difference of Rs. 1144.16 crore exists under the Major Head “8675 Reserve Bank Deposits” between figures reported by the Banks and by Treasuries. Out of this, a difference of around Rs. 915.96 crore is due to the mismatch in reporting of online receipts to RBI and PAO (East) since 2018 by the Banks.
In order to sort the discrepancies, this office undertook a study of accounting of e-receipts, by the PAO (E), the e- treasury and the designated accounting authority. This study revealed that the difference of around Rs. 915.96 crore is primarily due to the non accounting of e-receipts of certain departments (like the Registration department), by the accounting authority (PAO-East). The lapse occurred due to the non-reporting of the e- receipts by the agency banks to PAO East, due to software (TN e-scroll) compatibility issues. However the agency banks had rightly reported the on-line receipts to RBI through e-Kuber portal which means that, the money had been received by the RBI on behalf of the State, however the Revenue Receipts have been understated in the books of accounts.
The year wise details are given in Annexure 11. Recommendation Reconciliation’ is the primary internal control to ensure that the moneys due to Government are received and accounted for accurately. In the case of e- treasury, it was noticed that there is no practice/mechanism by which the departments reconcile their monthly e-receipts with the treasury as is the practice for manual process whereby the DDO reconciles the (Over the counter) receipts with the treasury periodically, ensuring accuracy. It is suggested that a monthly reconciliation mechanism between the service departments and PAO
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(East), the e-treasury may be implemented. It was also noticed that the agency bank reports a particular day’s e-receipts to RBI based on ‘transaction date’. However the same transactions are reported by the agency banks to PAO (East), based on ‘scroll date (transaction date + 1 or more)’. Though, the moneys have been received in RBI, such a practice, results in a situation that the accounts do not reflect the same position accurately. Because of this procedure, no monthly account (including March), incorporates the transactions of the last day of that month and it is carried to the subsequent month. Consequently, the monthly account understates the revenue receipts. Further, it also becomes difficult for this office to trace and rectify the discrepancies. It is suggested that PAO (East), the e-treasury, may ensure that the VDMS is presented to the Accountant General on the basis of transaction date only as done by the treasuries for regular transactions.
2.5 Personal Deposit Accounts
The Personal Deposit Account is intended for a specific purpose for which it is created. It is governed by Article 269 of Tamil Nadu Financial Code Volume I. The balances / drawals from the Deposit Accounts are communicated by way of plus and minus memoranda.
2.5 .1 Operation of Personal Deposit Accounts i. The Personal Deposit Accounts created by transferring Funds from the Consolidated Fund to Public Account for discharging the liabilities of the Government arising out of special enactments is operated during the period between 1st April and 31st March next year. It can be opened by the State Government after obtaining permission from the Accountant General and shall be closed on 31st March every year. During 2019-20, 78 such PD accounts (transferred from Consolidated Fund) have been opened out of which 9
PD accounts were closed as on 31.03.2020.
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Recommendation
Government may consider the discontinuance of operation of Personal Deposit Accounts. If any unforeseen expenditure has to be incurred the same can be done by drawal of funds as Temporary Advance under Article 99 of Tamil Nadu Financial Code. Where it is absolutely necessary, PD Accounts may be opened giving full justification and operated in strict adherence to rules.
ii. The details of balances of the PD accounts opened by the State Government from sources other than the Consolidated Fund are as under:
8443-00-106-AC Amount ( in crore)
Opening Balance as on 01.04.2019 306.62
Receipts 336.67
Disbursements 340.56
Closing Balance as on 31.03.3030 302.73
2.6 Submission of Monthly Account by Treasuries.
The compiled Main Accounts and Sub Accounts are received from Treasuries on the stipulated date every month without any delay. However, owing to the implementation of Integrated Financial and Human Resources System (IFHRMS) in Karur Treasury, there was a delay in receipt of the Treasury Account for the month of January 2020 mainly for the reason of conversion of 15 digits to 16 digits code. Due this delay, the Karur Account has been excluded from Monthly Civil Accounts (MCA) of January 2020 and included in the MCA of February 2020.
2.7 Other issues:
2.7 .1 Pension Processing
Pension proposals along with Service Register (SR) received from Departments are approved after necessary checks and Electronic authorizations are being sent to the
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Treasuries for payment and pensioners can download their copy of the authorizations from website of the AG.
2.7.2 CTA/AG Instructions not followed by PAOs/ TOs while forwarding the pension proposals
1. The statement of service in respect of All India Service Officers / Self Drawing Officers who are under the control of Pay and Accounts Offices’(PAOs) is required to be sent along with their pension proposals to the Accountant General to process the pension and other entitlements. During 2019-20 proposals in respect of 120 self drawing officers, 20 IPS and IFS officers were received without the required Statement of Service from all the PAOs located in Chennai i.e East, South, North, Secretariat and High Court. 2. The Both Halves of pension payment orders have to be returned to Accountant General by the Treasuries as and when the validity ceases due to death of the Pensioner/Family pensioner, conditional authorization or if the undrawn period exceeds three years. Instead, the Both Halves are being returned to this office in bulk at one instance. 3. Electronic authorizations are being sent for Pension, Commuted Value of Pension, Gratuity, Family Pension and Revision of pension cases with the facility to download the pensioners copy from the website of the AG. Normally the Treasury would insist on pensioner copy for identity and other purposes before commencing pension/family pension/revision of pension. The download of pensioner copy from website was not successful when there were technical issues and hence to avoid hardship to pensioners, the Commissioner of Treasuries and Accounts was requested in this office DO letter no. Pen 30/4/2019-20/11163 dated 13-5-2019 to give suitable instructions to all treasuries not to insist on pensioner copy of authorization as the descriptive roll consisting the photo, identification marks and specimen signature are scanned and sent along with electronic authorization in respect of original cases, and also for revision cases as they are existing pensioners. The Commissioner of Treasuries and Accounts has taken up the matter with the Finance Department for necessary amendment in the Treasury Code.[Letter no. 26423/Finance(Pension)/2019 dated 12-6-2019]. Since the treasuries are insisting on party copy, this office still issues Form M, an alternative for pensioner copy, as and
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when request is received from pensioners. During 2019-20, this office has issued 510 duplicate copies (Form M) to the pensioners. 4. The data relating to first payment of pension is being captured in the system for record and verification. Such vouchers should be segregated and sent separately by treasuries. If they are sent along with other vouchers, extracting the same could not be done in this office. This would result in non posting of first payment of pension. During 2019-20, 18 treasuries as listed in Annexure 12 have not sent the vouchers separately. The circular instructions already issued by the Commissioner of Treasuries and Accounts in RC No.22660/09/E2 dated 15-6-2009 may therefore be scrupulously followed by all treasuries to segregate and send the vouchers relating to first payment of pension in separate bundles to this office. 5. In the post audit cases of Police Department, department is paying a part of the DCRG amount (80%) at the first instance as prescribed and the balance will be paid after issue of the amount admitted and noted in the admissibility report by AG. The admissibility report is not an authorization and no payment should be made on the strength of the admissibility report. Therefore it should not be sent to AG for revalidation. Despite the fact already reported in the previous report itself, this mistake is still continuing.
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PART-3 Defects and other irregularities noticed in the records during inspection of the Treasury Offices, Sub-Treasury Offices and PAOs
3.1 Treasury Inspection - Overview
Treasury Inspection is being carried out by the officials of the Office of the Accountant General (Accounts & Entitlements) to assist the Director of Treasuries and Accounts in establishing a system of treasuries working strictly in accordance with the prescribed rules. Similarly, the Resident Audit Branches of the Office of the Principal Accountant General (G&SSA), Chennai and Madurai, attached to various Pay and Accounts Offices (except Pay & Accounts Office, New Delhi) undertake auditing the bills at the respective PAOs. 3.2 Scope and Methodology of Treasury Inspection
The inspection of all the District Treasuries / PAOs and selected sub treasuries covering the period for 2019-20 was conducted during 2019-20. The inspection was carried out as per the auditing standards prescribed by the Comptroller & Auditor General of India. 3.2.1 Audit Universe and periodicity of inspecting units
Name of the category Number of units Periodicity
District Treasuries 32 Annual
Pay and Accounts Offices 7 Annual
Sub Treasuries 243 Biennial Sub PAO High Court Bench, Madurai and 2 Biennial Sub PAO corporation, Chennai PAO New Delhi and Assistant 2 Once in 4 Superintendent of Stamps, Chennai years Office of Commissioner of Treasuries and 1 Biennial Accounts Offices of the Regional Joint Director of 6 Biennial Treasuries and Accounts
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3.2.2 Objectives of Treasury Inspection
To assess the quality of internal controls over financial reporting To assess the correctness and validity of Books, Records and Vouchers To ensure that rules prescribed by the competent authority in the matter of financial transactions are adhered to To assess whether accounts were properly maintained. It is thus intended to supplement and not to replace executive Inspection.
3.2.3 Processing of Inspection Reports
Major issues noticed during the inspection are communicated to the Commissioner of Treasuries and Treasury Officers through Inspection Reports, within 30 days of the completion of each Treasury Inspection by the Accountant General’s office.
Rectification reports on action taken for the Inspection Reports are required to be furnished within a month from the receipt of IRs by the concerned inspected Treasuries / Sub Treasuries.
The general results of the inspection are summarized and included in the Annual Review on Working of Treasuries. 3.3 Units inspected during 2019-2020
During the year 2019-20, 138 inspection units (i.e.) Office of the Commissioner of Treasuries and Accounts, Offices of the three Regional Joint Directors of Treasuries and Accounts, 29 District Treasuries, 6 Pay and Accounts Offices and 99 Sub Treasuries were inspected. The Sub Treasuries and other units other than DT/PAOs, inspected during the year are listed in Annexure 13.
3.3.1 Outstanding Inspection Reports and Objections
Irregularities pointed out during the Inspection need to be rectified at the earliest by the Treasury Offices, thereby enhancing the efficiency of the working of Treasuries and quality of Accounts.
However, as on 31.03.2020, there are 433 Reports and 1723 objections for which such rectification reports have not been received. The details of pending
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Inspection Reports / objections to the end of 31.03.2020 are furnished in Annexures 14 (i) Region wise / District wise and (ii) Year wise.
It is observed that 199 objections are pending as on 31/3/2020 as given below:
Year of pendency Number of pending
Reports Paras
Up to 2014-15 6 6
2015-16 3 4
2016-17 5 5
2017-18 41 69
2018-19 144 449
2019-20 234 1190
Total 433 1723
Similarly, in respect of PAOs, objections amounting to Rs.155.44 crore were outstanding as on 31.3.2020. The details are furnished below.
Name of the PAO Items Amount In Rupees Madurai 159 77775544 North 150 76665073 Pension 108 5668625 South 68 21886588 East 74 1290238377 High Court 48 78227449 Secretariat 23 3615313 High Court Bench at 10 350529 Madurai Total 640 1554427498
3.4 Non revalidation of Gratuity payment authority after the expiry of one year
The DCRG and GPF authorizations issued by the AG, Tamil Nadu shall be valid for a period of one year and 6 months respectively. If the authorization is not paid, the same shall be returned to AG for revalidation. However, on a review of DCRG/GPF registers maintained in various Treasuries/ Sub Treasuries, it was seen that though the validity had expired in respect
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3.5 Improper/Non maintenance of records
The Treasury Inspection Parties while inspecting the Treasuries / Sub Treasuries noticed and pointed out the following discrepancies in maintenance of records: a) The pay and allowances of the Self drawing officers who are drawing grade pay of Rs.7600/- and above are authorized by the Accountant General (A&E) and the same is paid through 41C Pay Bill register. Whenever pay authorization is received from the Accountant General or Last Pay certificate is received from other stations due to transfer, it is mandatory to obtain the specimen signature of the concerned officer and affix the same on the left hand side top corner of 41C register and get it attested by the Bill passing officer. But, improper maintenance of 41 C Register such as (i) non attestation of specimen signature and (ii) non production of certificate for claiming HRA were noticed in 9 Treasures, 1 PAO and 15 Sub Treasuries. (Annexure 16 ). b) According to Subsidiary Rule 32A under TR 16, every bill shall be presented by DDOs to the Treasury / PAO along with TNTC 70 only. After ascertaining about the availability of budget allocation, a system generated token number is allotted and noted in the TNTC 70 register. The bill shall also be noted in the movement register in Form 70A and handed over to the bill passing Accountant. The bill passing accountant shall make necessary entries in Form TNTC 70D and he shall either pass or audit the bill within three days from the date of its receipt in accordance with codal provisions. The passed bills shall be forwarded after entering in TNTC 70D register and the register shall be closed daily. It was observed that Bills received and entered in 70A Register did not tally with 70 D Register in 17 inspected units (Annexure 17). Due to non-closure/non- updation of TNTC 70 D register, the discrepancy between bills received and passed could not be ascertained. c) As per instructions 33 under Treasury Rule 16 every officer drawing bills shall enter the particulars of all their bills in TNTC 70 register. Columns 8 to 10 shall be filled up by the Treasury and the rest by the office concerned. However, it was observed that Column 11 (Voucher number) of TNTC 70 Register was not filled by 44 inspected units (Annexure 18). It was also observed that in 17 inspected units, various Deposit Registers,
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viz., Repayment of Revenue Deposit Register, Security Deposit Register, Revenue Deposit & Criminal Courts Deposit, Civil Court Deposits, PWD / Forest / Highways Deposit register etc., were not updated and closed. (Annexure 19). d) As per the provisions of Para 128 of Tamil Nadu Budget Manual, reconciliation of Departmental figures with those of Treasury / PAO shall be effected without fail by the Departmental Officers every month in order to ensure that there is no embezzlement / misappropriation of Government money which should be monitored through a Register. It was noticed in 27 inspected units that the Reconciliation Register was not updated. (Annexure 20). g. According to Reserve bank of India’s recommendations on reconciliation procedure of State Government transactions, the format of Treasury Pass book has been modified. The revised format contains two parts i.e., Side ‘A’ and Side ‘B’. At the end of each days’ transactions, the total figure of receipt and payment of Government are required to be entered in Side ‘A’ of the pass book by the bank manager and the same should be acknowledged by the Treasury officer with detailed initials. The total number of challans, cheques (with amount thereon) actually received by the Treasury Officer are also required to be entered in Side ‘B’ of the pass book and the same has to be got acknowledged by the Bank Manager with dated initials. Thus, the maintenance of Treasury Pass book will help the Treasury to reconcile the differences if any noticed between the treasury and bank figures then and there. It was noticed that 39 inspected units failed to maintain the Treasury Pass Book in the revised format (Annexure 21). Since the overall responsibility of ensuring the correctness of figures rests with the Treasury / Sub Treasury officer, the pass-book should be maintained properly and should not merely be treated as an acknowledgement of the receipt of scrolls. h. According to Article 143/TNF Code Volume I Physical Verification of stock has to be conducted on or before 31st March of every year or such time as may be prescribed by the competent authority. However, on a scrutiny during Treasury Inspection, it was noticed that no register was maintained in 5 Treasuries and 10 Sub Treasuries, for items of Computer Hardware and physical verification was not conducted till date. Due to non- maintenance of stock register, actual stock of computers available in these 15 units (Annexure 22 )
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3.6 Procedural lapses noticed
a. Failure to obtain Certificate of Acceptance of Balances According to note (2) under Article 126 of Tamil Nadu Account Code Volume II and instruction 4 under chapter IV of Tamil Nadu Financial Code Volume I, Certificate of acceptance of balances of various deposits as on 31st March every year, shall be obtained from Administrators before 15th May and forwarded to the Accountant General (A & E), Chennai before 30th June of that year with a view to ensure the accuracy of accounting of these transactions. However, it was noticed, that Certificates of acceptances of balances were not obtained by the Administrators in 22 Treasuries / Sub Treasuries (Annexure 23). b. Check memo for pension payment not prepared The Director of Treasuries and Accounts in his circular No.CTA/39509/2011/E2 dated 27.9.11 had instructed all the District Treasuries and Sub Treasuries to work out a monthly plus and minus memo in the form of check memo, so as to guard against any misappropriation /embezzlement of Government money. However, it was seen that the plus and minus memo had not been worked out by the following 7 Sub Treasuries for monthly pension transactions. 1. Gudiyatham 2. Melur 3. Omalur 4. Polur 5. Sholinganallur 6. Veerakeralampudur 7. Vandavasi c. Delay in receipt of Date wise monthly statements from the Bank and its return
According to RBI’s instruction on accounting procedure of State Government, the Date wise Monthly Statement (DMS) of a month has to be received by the Treasury from the transaction Bank with dated signature of the Bank Manager on the first working day of the succeeding month, and the Verified Date wise Monthly Statement (VDMS) has to be returned to the transaction bank within three days of its receipt and a copy of the same shall be forwarded to the Accountant General (A&E), Tamil Nadu. However, it was noticed that
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Annual Review Report of working of Treasuries 2019-20 there is a delay in receipt/return of the DMS / VDMS in various units as listed in Annexure 24.
Verified date wise monthly statement is a basic document, which depicts the actual receipts and payments. Any discrepancy between the VDMS and the figures as reported by the Agency bank is rectified based on VDMS figures. Correction, if any, can be carried out in the same month only if the VDMS is returned in time. As time is of essence in determining delay in reporting transactions, which attracts penal interest and corrections, it is important that the agency banks and Treasuries / Sub Treasuries should strictly adhere to the prescribed time limit.
3.7 Observations noticed in respect of various Deposits Accounts a. Deposits not lapsed to Government: As per the provisions of Article 271 of Tamil Nadu Financial Code Volume I, deposits lying unclaimed for more than 4 years shall lapse to Government. However, from the Deposit records, it was noticed that in 71 Treasuries / Sub Treasuries that an amount of Rs.10.83 crore remained unclaimed for more than four years and yet not lapsed to Government. (Annexure 25) b. Personal Deposit Account inoperative for more than 3 years not closed : According to Article 271 of Tamil Nadu Financial Code Vol.I, any Personal Deposit Account which is not operated for a considerable period should be closed with the concurrence of the Administrator concerned. The procedure to be followed in closing of the inoperative personal deposit account was explained in Govt. Lr.No.98029/Salary/08-9 dated 10.01.2008. However, it was seen from the Registers of personal deposits, that in 5 units, the Personal Deposit accounts are being inoperative under the head 8443-00-106-AC. (Annexure 26 ) c. Minus balances under various Deposit Accounts
While checking the Sub Account 27 C- Consolidated Plus and Minus Memorandum available in Treasuries, in 14 units it has been noticed that the Personal Deposit, Local Fund Deposit, Civil Court Deposit and Security Deposit have reflected Adverse/minus balance as noted against each item (Annexure27).
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Recommendation: Adverse/ minus balances may be due to misclassification / incorrect adjustments / non accounting of transactions. Hence, the accuracy of these transactions shall be ensured through appropriate procedures such as maintenance of subsidiary accounts, reconciliation of subsidiary accounts with ledger figure, communication and confirmation of balances. d. Excess payment of Half yearly Interest made to Local Fund Deposits
In 14 inspected units, it was noticed from the chittas of Local Fund Deposits available, that incorrect minimum balance was taken into account for interest calculation, which led to excess payment of Half yearly interest to an amount of Rs.2,39,184/- (Annexure 28 )
3.8 Observations with reference to Stamp Account a) Huge retention of stamps in Treasuries: Stamps of huge value amounting to Rs.276.93 crore, were kept in stock for long period in 54 inspected units as listed in Annexure 29 without transferring them to the other Treasuries / Sub- Treasuries with requirements. b) Destruction of soiled / obsolete stamps:
During the scrutiny of Stamp records at District Treasuries and Sub Treasuries, it was noticed that soiled and defectively manufactured stamps were kept for the past one year in 14 units listed in the Annexure 30. They are pending to be forwarded to the Superintendent of Stamps, Chennai which are to be transmitted to Security Printing Press, Nasik, and National Security Press, Hyderabad for replacement. 3.9 Inspection of Strong Room and Issuance of Safety Certificate
With a view to ensuring the safety and security of the Strong room of the Treasuries/Sub- Treasuries, where valuables of the Government, are stored, Tamil Nadu Treasury Rule 11 (Instruction 4) stipulates that Strong Room of the Treasury shall be inspected annually by the P.W.D. Executive Engineer, or by his Subordinate Officer nominated for the purpose and a certificate of safety to be issued by such inspecting officer. But in 11 inspected units as listed in Annexure 31, it was noticed that such certificates have not been obtained. 3.10 Annual Verification of Valuables, deposited in the Treasuries
Sealed packets/bags containing valuables which are lodged by different Drawing Officers in the Treasury for safe custody are required to be verified by the depositing officers. Non- verification of valuables deposited in the Treasuries prevents the depositors from ascertaining
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Annual Review Report of working of Treasuries 2019-20 the present status of sealed packets/sealed bags i.e. whether the valuables are present or lost, sealed articles are intact or not. In 53 inspected units given in Annexure 32, such annual verification of valuables was not done by the depositors. 3.11 Excess payment of Pensionary benefits a) Non deduction of commuted portion of pension resulting in excess payment
According to Rule 9 (vi) of Tamil Nadu Civil Pension (Commutation) Rules, the reduction in pension shall take effect from the date of payment of commuted value of pension or at the end of three months after issue of authorization by the Accountant General for the payment of commuted value of pension, whichever is earlier.
However, it was seen from the Disburser’s halves of Civil Pensioners in 49 inspected units in 178 cases as listed in the Annexure 33, that contrary to the rules ibid, reduction in the amount of pension on account of commutation had been omitted to be deducted from the date of payment of commuted value of pension or at the end of three months from the date of issue of authorization. This had resulted in an excess payment of Rs.30,08,580/-. b) Enhanced rate of family pension made beyond the conditional period resulting in excess payment According to Rule 49 (3) of Tamil Nadu Pension Rules 1978 “in the event of death of a Govt. servant while in service after having rendered not less than 7 years of continuous service as well as in the event of death of a Government servant after retirement, the enhanced rate of family pension shall be payable for a period of 7 years or for a period up to the date on which the Government servant would have attained the age of 65 years had he survived whichever is earlier”.
But, it was seen from the Disbursers Halves of the family pensioners in 23 inspected units comprising 58 cases as listed in the Annexure 34, enhanced rate of Family Pension instead of normal rate was continued to be paid to them beyond the conditional period which has resulted in excess payment of Rs.51,85,420/-. c) Excess payment of various pensions and allowances According to Rule 50-A of Tamil Nadu pension Rule 1978, Dearness Allowance on pension shall not be paid during the period of re-employment. According Government letter No.15596/Pen/99-1 Finance (Pension) Dept. 22.02.1992 read with Para 27(2) of G.O.MS no.313 Fin (PC) Dept dated 28.10.2017, those pensioners who are receiving two pensions are eligible for One medical allowance only.
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However, it has been observed in 31 units, that due to wrong calculation, Excess Payment of Pension, Family pension, Dearness Allowance and Medical Allowances to the tune of Rs.1,46,94968/- were made. (Annexure 35). d) Pension credited after date of death While checking the pension records at District Treasury, it was noticed that the pension for the month in which the pensioners had expired and beyond the date of death had been credited to their bank accounts and remains undrawn in 22 Districts which amounts to Rs.96,67161/- (Annexure 36). The pension amount sent to bank that pertains to the month in which the pensioners expired and for subsequent period should be collected and credited into Government account.
3.12 Unauthorized retention of closed Pension Payment Orders
As per Subsidiary Rule 87 (a) of Treasury Rule 16 of Treasury Code Vol.I, after the death of a pensioner, the disbursing officer shall pay the arrears actually due to the pensioners, to the legal heirs provided that they apply within one year from the date of death. As per Subsidiary Rule 89 (b) after paying Life time arrears of pension due on account of a deceased pensioner, the disbursing officer shall return both halves of the Pension Payment Order to the Accountant General (A&E), Chennai for cancellation. On a test check of pension payment register and disbursers’ halves in some of the Treasuries/Sub Treasuries, i.e. in 81 inspected units involving 485 cases, it was noticed that on the expiry of pensioners, the LTA had been paid to the legal heirs, but, the both halves of PPOs have not been sent to the Accountant General (A&E), Chennai for cancellation (Annexure 37).
3.13 Unencashed cheques not cancelled
As per Rule 47 (2) of the Central Government Account (Receipts and Payments) Rules, a cheque remaining unpaid for any cause shall be cancelled and the amount written back in the accounts. In respect of unencashed cheques lying under 8670, the Treasury offices have to address the concerned DDOs to confirm the fact of payment or otherwise the unencashed cheque amount should be got written back or credited to Government Account by crediting the original expenditure head of account. However, to the end of 31.03.2020, 59036 cheques amounting to Rs.3380.14 crore are still remaining unencashed, in the Treasuries/PAOs given in Annexure 38.
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3.14 Amount returned by Banks under Electronic Clearance System (ECS) not settled to beneficiaries.
As on 31.03.2020, an amount of Rs.102.59 crore pertaining to 89325 beneficiaries was returned by banks and remains under suspense account in various Treasuries/Sub Treasuries/PAOs as given in Annexure 39, for want of correct details such as Name of the beneficiary, Savings Bank Account Number etc.
Un credited ECS items are credited back to Suspense Head of Account- 8670 by the agency bank and the list of such items are intimated to the Treasuries by the banks through the statement called ‘RBR7’. In this regard, the Commissioner of Treasuries and Accounts, Chennai had issued instructions in Letter No.42694/2017/E3 dated 03-11-2017 and 26-03- 2018 that (i) the amount kept under suspense account in respect of unclaimed RECS shall be maintained in a separate register (ii) the return ECS amount pending for more than three months may be written back to Govt. Account (iii) uncredited ECS items should be entered in the ‘ECS Return Register’ in chronological order (iv) the register should be closed daily so that the total No. of unsettled and uncredited ECS items returned by the bank to the Treasury is required to be arrived at in the register in the following format and got attested by the Treasury Officer.
No. of items Amount (Rs.)
Opening Balance
Add Receipt
Total
Less settled items
Closing Balance
It was seen from the ECS return registers maintained in 7 units that daily closing in the above format has not been done. Instead, the ‘RBR7’ statement received from the Bank are entered in the register.
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Further, during the Inspection conducted by this office at Sub Treasury, Paramathy, it was reported by the ATO, Paramathy, that a sum of Rs. 6, 86,572/- was misappropriated by Shri. Arun Babu while settling the return ECS amount due to the beneficiaries. An enquiry was initiated by the Treasury Officer Namakkal and the embezzled amount was remitted back into Government Account. Commissioner of Treasuries and Accounts (CTA) has issued instructions to Treasuries / Sub Treasuries at various stages prescribing guidelines to settle Return ECS. However, it is pertinent to point out that in spite of these guidelines; misappropriation of Government money has taken place while settling RECS. Lack of segregation of duties is the primary cause of ‘Fraud’ in a system. This office reviewed the guidelines issued by the CTA periodically and it is understood that there is no clear mention of the responsibilities at the individual designation level, in the guidelines, resulting in lack of segregation of duties. Recommendation: A few more controls describing individual job responsibilities while processing RECS would help in proper compliance of the guidelines and also prevent the recurrence of misappropriation to a large extent. The existing guidelines in settling RECS and recommendations by this office are given below: Steps involved in Relevant provisions of Existing AG’s Recommendations settlement of Return Guidelines for process improvement ECS 1 ECS uncredited to the RECS items to be included in beneficiary at Bank the Bank scroll CTA Lr. No.42694/2017/E3 dt.3.11.2017) Consolidated Report (RBR7) of RECS items sent to the Treasury by Bank (CTA Lr. No.42694/2017/E3 dt.3.11.2017) 2 Receipt of RBR 7 RECS items to be credited to Details should be noted Register and Bank Scroll Government Account under in the ECS Return by Treasury the head of account ‘8670’ Register and should be (CTA Lr. No.42694/2017/E3 checked by ASTO at dt.3.11.2017) Sub-Treasury level / Treasuries to check whether Supdt. at Treasury these items are shown as level returned to the agency bank in DDOs to be addressed the Bank Scroll (CTA Lr. within a specified No.42694/2017/E3 period (7 days) dt.3.11.2017) DDOs to furnish the
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Details to be noted in ECS details certifying that Return Register (CTA Lr. the corrections have No.42694/2017/E3 been carried out in the dt.3.11.2017) Master File DDOs to be addressed to furnish the correct details of beneficiaries (CTA Lr. No.42694/2017/E3 dt.3.11.2017) 3 Receipt of details of Necessary updation should be Register should be beneficiaries from DDOs made in the RECS register updated by the cashier (CTA Lr. No.42694/2017/E3 and reviewed by dt.3.11.2017) ASTO/Supdt. to Pending RECS items beyond ensure the correctness three months should be of details remitted back to Government Updation in RBR7 Account as minus should be authenticated expenditures under the by ASTO/Supdt. original head of account after Original entry in RBR7 giving intimation to DDOS should be rounded off and these should be cleared with necessary remarks from the RBR7 Register by the cashier and (CTA Lr. No.42694/2017/E3 checked by the dt.26.03.2018) ASTO/Supdt. ASTO/Supdt. should ensure that all pending items are remitted back into Government Account in the prescribed manner and pending items, if any, beyond three months may be reviewed by CTA 4 Settlement to the Debit advice should be sent to Debit advice should be beneficiary the Bank acknowledged by the Bank and preserved by the Treasury /PAO In the instant case, the agency Bank (Indian Bank, Paramathy) has processed the ECS based on e-mail or telephonic message which is a gross violation of prescribed procedure. The Bank has also failed in its duties.
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A separate register for watching settlement of RECS items should be maintained which should be authenticated by the PAO/TO/ATO as and when a payment is made.
3.15 Operation of Unauthorised heads
In spite of the instructions issued by Government in the letter no 49672/BG-II/20019 dated 09/09/2009 that “Necessary instructions have been issued to concerned sections in Finance Department not to make any provision under detailed/ sub-detailed head viz., 77-Deduct- Recoveries 02- Recoveries of over-payments /Remittance of Excess drawal and 77- Deduct- Recoveries-03, Other Recoveries, in the succeeding financial years” relating to recoveries of overpayments done during the current year, on verification of the data for the month of November 2019, in the following 6 Districts, it is seen that expenditure has been incurred without budget provision, which include the detailed head ‘77-Deduct Recoveries’.
Sl. Name of the Total items Items booked without Items booked under ‘77 No Treasury booked budget provision Deduct recoveries’ 1 Tuticorin 49823 1032 262 2 Tiruvarur 36538 398 162 3 Thanjavur 70909 719 331 4 Nagapattinam 39269 580 306 5 Karur 25305 236 107 6 Ariyalur 22364 264 174
Further, as per G.O.Ms.No.72 Finance (LOC) Department dated 29.02.2016, the Letter of Credit (LOC) system was discontinued and the operation of the Major Head 8782 was stopped in the Treasuries forthwith.
However, during the year 2019-20, there were instances of operating the head 8782 as given below. The issue was taken up with the CTA, Chennai and the concerned treasuries. Subsequently, Vellore and Coimbatore have proposed Alteration Memorandum (AM) for the amounts booked. However, there are balances still lying under 8782 in other Treasuries.
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Name of the Head of Account Months in which the Month in which Alteration Treasury amount has been booked Memorandum incorporated Vellore 8782-00-102-AA 05/19, 06/19, 07/19, 02/20 Credit 09/19
Coimbatore 09/19 12/19 Thiruvallur 05/19, 06/19, 09/19, AM incorporated in 12/19. 10/19 But still Rs.1000/- is outstanding under 8782. Dindigul 11/19, 03/20 Trichy 08/19 Dindigul 8782-00-102-AD 06/19,11/19 Credit Krishnagiri 12/19 Kanyakumari 10/19, 01/20 Madurai 04/19 Theni 03/20 Tirupur 10/2019 Trichy 04/19
Recommendation: Office of the Commissioner of Treasuries may disable the unauthorised Heads of Account, to avoid operation of these heads.
3.16 Other Miscellaneous Observations a. Payments made to Contractors from the Saving Bank A/C of the DDOs
In GO Ms No 72 dated 29/02/2016 vide annexure Para c (1) the Government directs that the existing letter of credit system for Public Works (PWD-Buildings/WRD), Highways, Forests Department, Technical Education and Fisheries Department etc. shall be discontinued and all transactions of the above department shall be made only by presenting bills in concerned Pay and Accounts Office/District Treasury/ Sub Treasury under Electronic Clearance System to the contractors with effect from 01/04/2016. However, while checking the details of payments made at some of the District Treasuries listed in Annexure 40, it was seen that payments had been made through cheques in favour of drawing officer noted in the Annexure instead of making direct payments to the contractors/firms concerned. Payments to the contractors for work done had been made
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Annual Review Report of working of Treasuries 2019-20 subsequently from the saving Bank account of the DDO (instead of ECS made through Treasury). This defeats the very purpose of withdrawal of Letter of Credit Facility by the Government. It was observed that this kind of drawal of funds is resorted to avoid lapse of funds and is against the stipulated conditions as stated in the above G.O. b. Interest realised from SB Account not remitted into Government Account At the time of introduction of Electronic Clearing System for making payment of salary to Government employees, the DDOs are requested to open a saving Bank Account to credit the non-statutory deductions effected from the pay bill. However in Thiruvallur, Tiruvannamali and Theni Treasuries, it has been found that the interest realised from Savings Bank Account totalling to Rs.40378/- has not been remitted to Government Account. c. Non exchange of Duplicate keys
As per Instruction 5(i) of TR 11 read with Note under Instruction 20 of TR 11, duplicate keys deposited for safe custody should be taken back, examined and exchanged with original keys once in two years or whenever there is a change in the incumbency whichever is earlier. But it is seen from the Register of Locks and Keys of the following units, that the keys were not exchanged. 1. District Treasury Tiruppur 2. Sub Treasury Gummdipoondi 3. Sub Treasury Papanasam 4. Sub Treasury Peravurani 5. Sub Treasury Vilathikulam d. Incorrect payment of Kit Maintenance allowance
(i) As per GO. Ms. No.1857 Home (Pol.1A) Department dated 09/10/18 based on 7th pay commission, Dress allowance of Rs 20,000/- per annum has been sanctioned to all IPS officers with effect from 7/18, in lieu of Kit maintenance allowance of Rs.700/- p.m. While verifying the pay bill registers of 41-C officers in Tiruvallur Treasury, it was ascertained that the treasury had admitted an amount of Rs.700/- p.m. to Tmt. R. Ponni, IPS under the head ‘Kit maintenance Allowance’ from 8/18 to 6/19. An amount of Rs.20,000/- was also paid to the said individual under the head dress allowance in Token No.14222 dated 16.11.18. The copy of authorisation issued by the Accountant General (A&E) addressed to the Treasury Officer for making payment of Rs.20,000/- was not readily made available to the inspection party for verification. In view of the GO cited above the incorrect
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Annual Review Report of working of Treasuries 2019-20 payments made under the Head Kit maintenance Allowance wef 7/18 to 6/19 is incorrect. Hence, the excess payments made Rs.700/- X 12 Months = Rs.8400/- has to be recovered, under intimation to the Accountant General (A&E) Tamil Nadu. A revised Last Pay Certificate also needs to be issued to the new treasury circle by withdrawing the Kit maintenance allowance, as the individual has been transferred from this Treasury.
(ii) Similarly, on scrutiny of records in Ariyalur Treasury, it was seen that the Accountant General (A&E) had issued orders to the Treasury Officer for making payment of Rs.20,000/- towards dress allowance in respect of Dr. Abhinav Kumar, IPS vide GADI/VII/2018- 19/IPS/1200027 Dt. 20/11/2018. The payment was admitted and paid in T. No. 11926 dt 21/01/19. The Accountant General in the orders had also stated that while making the payment of dress allowances the Treasury Officer shall recover an amount Rs.700/- pm which was already paid to the individual under the head Kit maintenance allowance wef 07/18, but the bill was admitted by the treasury without recovering the amount Rs.2,800/- ( from 07/18 to 10/18). The officer has been transferred to another station in 11/18 itself. Hence the Treasury Officer has to take necessary action to recover the amount from the individual and make good to the government under intimation to the Accountant General (A&E), Tamil Nadu. e. Incorrect classifications occurred in Treasury Accounts: i) Suspense heads: During the Inspection at 13 Treasuries, it was noticed that receipts and payments were not classified under correct heads of account. The correct head of classification for each item and wrong head under which it was classified are furnished in Annexure 41. ii) Other State Pension
Instructions were issued by the Accountant General (A&E) Tamil Nadu in letter No.AC/III/19-20/16204 dated 04.06.2019 regarding head of Account, under which the expenditure on other Govt. pensions to be booked. While checking Sub Account 27B for the month of 12/2019, it was noticed that the payments made on behalf the states noted in the Annexure 42, were wrongly booked under the heads noted against each item. The correct classification of expenditure is also furnished to take remedial action for the past cases and to book the expenditure under correct head of account in future.
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Annual Review Report of working of Treasuries 2019-20
ANNEXURE
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Annexure 1 (Para 1.2)
OVERALL CHART OF DEPARTMENT OF TREASURIES AND ACCOUNTS Principal Secretary / Commissioner of Treasuries and Accounts Personal Pay and Accounts Officer Assistant(Admin) (North) (In Chief Accounts Officer Chennai* Cadre) Personal Pay and Accounts Officer Assistant(Treasury Additional Director *Regional Joint Directors (South) Control) (Admin) (Chennai, Madurai, (In Chief Accounts Officer Chennai* Cadre) Trichy, Coimbatore, Additional Director Vellore, Tirunelveli) Pay and Accounts Officer (East) 1. Chief Accounts Officer (e-Governance) Chennai* (New Pension Scheme) Pension Pay Officer, 2. Assistant Accounts Chennai ( Chief Accounts Officer (New Pension Officer Cadre) Pay and Accounts Officer Scheme) Additional (Secretariat) Director(Schemes) 1. Chief Accounts Officer Assistant Superintendent Chennai* (Legal Cell) of Stamps, Chennai 2. Assistant Accounts ( Chief Accounts Officer Cadre) Pay and Accounts Officer Officer Additional Director (Legal Cell) Madurai* (New Pension Scheme) 32, District Treasury 1. Accounts Officer Officers - In Chief (Bills) Accounts Officer Cadre Pay and Accounts Officer 2. Accounts Office Joint Director (High Court) (IFHRMS) (New Health Insurance Chennai* 3. Accounts Officer Scheme) (New Health Sub Pay and Accounts Officer Insurance Scheme) Joint Director 243 Sub Treasuries- (Corporation) 4. Accounts Officer (e-Governance) (Assistant Treasury Chennai* * (Pensioner New Officer) Health Insurance Sub Pay and Accounts Officer Scheme ) (High Court Branch, Chennai) Madurai* * 5. Accounts Officer * In Joint Director Cadre (System Analyst) * * In Accounts Officer Cadre 6.Accounts Officer Sub Pay and Accounts Officer (GeM) New Delhi* * 1
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Annexure 2 (Para 2.1.1)
Treasury wise details of Wanting Vouchers for 2019-20 Sl. Name of the Number of Amount No Treasury vouchers in Rupees 1 Ariyalur 21 5590603 2 Coimbatore 30 37606410 3 Cuddalore 38 78685504 4 Dharmapuri 40 37694955 5 Dindigul 26 26727854 6 Erode 45 239617250 7 Karur 9 9007639 8 Kancheepuram 62 97071371 9 Krishnagiri 25 93800724 10 KanyaKumari 61 75990289 11 Madurai 28 39786659 12 Nagapattinam 491 555273932 13 Nilgiris 560 110419102 14 Namakkal 18 39818887 15 Perambalur 2 5349122 16 Pudukottai 31 58586972 17 Ramnad 59 54031567 18 Salem 73 226400142 19 Sivagangai 70 136053106 20 Tiruvannamalai 39 60319740 21 Tiruvarur 28 13370887 22 Tirunelveli 58 132717303 23 Tanjore 105 160869137 24 Tuticorin 86 192394299 25 Theni 36 36843580 26 Trichy 54 197656129 27 Tiruppur 44 33588448 28 Tiruvallur 84 143788690 29 Vellore 84 192933470 30 Virudhunagar 22 36545748 31 Villupuram 24 61732934
TOTAL 2353 1893419263
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Annexure 3 (Para 2.1.2)
Wanting schedules in r/o GPF for the year 19-20 Sl. No Treasury Count Amount 1 Coimbatore 5 49236 2 Cuddalore 1 30000 3 Dharmapuri 7 106563 4 Dindigul 1 25000 5 Kanchipuram 4 34260 6 Karur 3 277740 7 Madurai 13 96791 8 Nagercoil 4 39005 9 Namakkal 1 15000 10 PAO Madurai 1 10100 11 Perambalur 2 14715 12 Ramnad 1 123 13 Salem 3 26200 14 Sivagangai 1 6000 15 Theni 1 5250 16 Tirunelveli 8 74125 17 Tiruvallur 41 838598 18 Tiruvannamalai 20 397314 19 Tuticorin 6 99200 20 Vellore 41 380790 21 Villupuram 6 36960 22 Virudunagar 2 4190 TOTAL 172 2567160
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Annexure 4 (Para 2.1.3)
Wanting schedules for PLI for the year 2019-2020 Sl.No. Name of the Treasury /PAO No of Wanting schedules Amount in Rupees 1 Ariyalur 50 428958 2 Coimbatore 7547 2393489 3 Cuddalore 2724 1699262 4 Dharmapuri 394 781652 5 Dindigul 12297 3809139 6 Erode 643 723350 7 Kanchipuram 2508 2525627 8 Nagerocil 6145 389693 9 Karur 1654 12146 10 Krishnagiri 949 316882 11 Madurai 5653 2024309 12 Nagapattinam 1645 899613 13 Namakkal 432 456027 14 Nilgiris 101 245580 15 Perambalur 242 257310 16 Pudukottai 758 1027537 17 Ramnad 497 1512627 18 Salem 8666 4431790 19 Sivagangai 4524 2630234 20 Thanjavur 914 634372 21 Theni 7728 2019856 22 Tiruchirapalli 2439 1764784 23 Tirupur 3548 1990495 24 Tirunelveli 6160 1935245 25 Tiruvallur 7881 3382150 26 Truvannamalai 8484 5004219 27 Tiruvarur 1059 807035 28 Tuticorin 2736 1374990 29 Vellore 23492 5313646 30 Villupuram 10120 5246599 31 Virudunagar 923 732761 32 PAO East 131 131411 33 PAO High Court Madurai 31 29904 34 PAO High Court Chennai 117 16547 35 PAO Madurai 161 164586 36 PAO North 180 271093 37 PAO Secretariat 6 74855 38 PAO South 290 409554 Total 133829 57869327
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Annexure 5 ( Para 2.2 )
Temporary Advances pending adjustment as on 31.03.2020 Number Amount Sl. No Name of the Treasury / PAO of items (In Rupees) 1 Ariyalur 71 25788128 2 Nagapattinam 33 17027710 3 Namakkal 23 12093846 4 Perambalur 35 7049891 5 Thanjavur 4 8600000 6 Trichy 32 25167200 7 Madurai 19 16539950 8 Dindigul 26 17165546 9 Theni 19 5588360 10 Sivagangai 11 28133200 11 Pudukottai 69 50433038 12 Ramnad 7 4522770 13 Coimbatore 10 6510500 14 Erode 13 9626530 15 Karur 16 15729640 16 Tiruppur 70 27420090 17 Nilgiris 132 63197475 18 Krishnagiri 28 20039750 19 Vellore 73 85314146 20 Tiruvannamalai 32 31980037 21 Dharmapuri 51 21852370 22 Salem 180 91644411 23 Kancheepuram 105 111683226 24 Villupuram 58 45259714 25 Cuddalore 87 88272470 26 Thiruvallur 55 28620695 27 Virudunagar 33 11993280 28 Kanyakumari 5 35122660 29 Tirunelveli 4 245760 30 Thiruvarur 54 23976740 31 PAO Secretariat 9 134000 32 PAO East 80 302058925 33 PAO South 119 1539779193 34 PAO North 54 23220619 35 PAO High Court 106 819541550 36 PAO Madurai 67 30183052 Grand Total 1790 3651516472
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Annexure 6 (Para 2.3.2a)
Treasury wise count of TEs (Credit) made during 2019-20
Treasury No of items Amount Ariyalur 131 20375871 Coimbatore 145 1932747 Cuddalore 99 1147144 Dharmapuri 92 370968 Dindigul 113 3383987 Erode 26 1217057 Kancheepuram 131 2340027 Karur 260 51523454 Krishnagiri 27 453533 Madurai 223 8042536 Nagapattinam 22 166463 Nagercoil 156 3587958 Namakkal 27 228506 PAO Corporation 1 -16207390 PAO East 8 164187 PAO High Court 6 74000 PAO Madurai 149 21921559 PAO North 22 185171 PAO Secretariat 29 161806 PAO South 36 350242 Perambalur 43 164463 Pudukottai 11 187686 Ramanathapuram 29 143029 Salem 542 59152081 Sivagangai 300 4719398 Thanjavur 57 12695881 Theni 102 21756227 Thiruvarur 92 865310 Tiruchirapalli 45 213313 Tirunelveli 82 1079876 Tirupur 264 4236331 Tiruvallur 142 2295492 Tiruvannamalai 132 1861299 Tuticorin 186 2909240 Udhagamandalam 20 154470 Vellore 227 3729241 Villupuram 103 2509145 Virudhunagar 100 1781786 Total 4180 221874094
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Annexure 7 (Para 2.3.2b) Treasury wise count of TEs (Debit) made during 2019-20 Treasury No of items Amount Ariyalur 68 22285680 Coimbatore 13 3288968 Cuddalore 11 4341304 Dharmapuri 4 565270 Dindigul 35 9317677 Erode 6 1300923 Kancheepuram 13 7607349 Karur 174 52345738 Krishnagiri 17 5462383 Madurai 39 9389893 Nagapattinam 34 9128279 Nagercoil 10 3076618 Namakkal 31 8743149 PAO Corporation 2 -9743417 PAO East 6 2295861 PAO High Court 6 4623061 PAO High Court Madurai Bench 2 174862 PAO Madurai 18 7892990 PAO North 1 3016 PAO Secretariat 6 5463699 PAO South 3 803341 Perambalur 4 1043185 Pudukottai 13 4605846 Ramanathapuram 9 2432328 Salem 115 31966617 Sivagangai 91 22057840 Thanjavur 4 1321200 Theni 35 11971783 Thiruvarur 33 7146321 Tiruchirapalli 5 3269268 Tirunelveli 31 4253777 Tirupur 16 4893801 Tiruvallur 64 18138686 Tiruvannamalai 29 8759536 Tuticorin 18 8019220 Udhagamandalam 3 149800 Vellore 47 13007350 Villupuram 26 9538899 Virudhunagar 20 7241479 Total 1062 308183580
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Annexure 8 (Para 2.3.3)
Treasury wise details of GPF deductions made in r/o retired/died subscribers
Treasury No of items Coimbatore 3 Cuddalore 2 Dindigul 1 Erode 3 Kancheepuram 6 Karur 1 Madurai 2 Nagapattinam 8 Nagercoil 3 PAO East 1 PAO Madurai 1 PAO South 6 Perambalur 1 Ramanathapuram 2 Salem 4 Sivagangai 2 Thanjavur 3 Thiruvarur 7 Tiruchirapalli 8 Tirunelveli 3 Tiruvallur 5 Tiruvannamalai 2 Tuticorin 5 Vellore 7 Villupuram 1 Virudhunagar 1 Total 88
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Annexure 9 (Para 2.3.4) Treasury wise wanting debit vouchers Treasury No of items Ariyalur 4 Coimbatore 8 Cuddalore 15 Dharmapuri 11 Dindigul 4 Erode 18 Kancheepuram 26 Karur 23 Krishnagiri 7 Madurai 9 Nagapattinam 10 Nagercoil 33 Namakkal 5 PAO Corporation 1 PAO East 45 PAO High Court 2 PAO Madurai 1 PAO North 4 PAO Secretariat 125 PAO South 9 PAO New Delhi 1 Perambalur 1 Pudukottai 3 Ramanathapuram 7 Salem 47 Sivagangai 17 Thanjavur 8 Theni 17 Thiruvarur 5 Tiruchirapalli 12 Tirunelveli 29 Tirupur 34 Tiruvallur 39 Tiruvannamalai 13 Tuticorin 47 Udhagamandalam 21 Vellore 60 Villupuram 45 Virudhunagar 7 Total 773
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Annexure 10 (Para 2.3.8)
Treasury wise details of corrections not authenticated by competent authority
No of credit No of debit Treasury items items Ariyalur 2 2 Coimbatore 2 Dharmapuri 1 1 Dindigul 2 Erode 1 Kancheepuram 2 Karur 1 Madurai 2 Nagercoil 11 Namakkal 1 PAO East 3 PAO High Court 2 PAO Madurai 5 PAO North 8 PAO Secretariat 21 2 PAO South 19 Perambalur 3 Ramanathapuram 8 Salem 2 Sivagangai 2 Thanjavur 1 Theni 1 Tiruchirapalli 2 Tirunelveli 5 1 Tirupur 1 Tiruvallur 10 Tiruvannamalai 4 Transfer entry 3 Tuticorin 4 Udhagamandalam 3 Vellore 11 Villupuram 5 Virudhunagar 7 Total 155 6
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Annexure 11 (Para 2.4)
Year wise analysis of Reserve Bank Deposits difference
Year for the DEBIT CREDIT previous years Year Number Amount in crore Number Amount in crore of items of items 2009-2010 6 11729520.73 9 6123541.49 2010-2011 14 46889169.41 13 26778460.37 2011-2012 32 88275913.96 26 35600977.82 2012-2013 62 418362381.28 62 245964079.63 2013-2014 124 650815925.00 144 680893790.71 2014-2015 143 6693904502.75 177 6857977935.70 2015-2016 196 4890208158.76 264 4932345359.12 2016-2017 218 33088277022.57 312 35849192709.10 2017-2018 233 5208571178.61 246 3553155974.63 2018-2019 151 5379619460.21 225 9541664856.39 2019-2020 169 45681713510.94 321 51870306310.43 TOTAL 1348 102158366744.22 1799 113600003995.39
NET 11441637251.17 CR DIFFERENCE
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Annexure 12 (Para 2.8.2.4)
List of Treasuries not furnishing the first payment of pension vouchers separately
Sl. No Name of the Treasury 1 Kanchipuram 2 Erode 3 Perambalur 4 Krishnagiri 5 Salem 6 Madurai 7 Tirunelveli 8 Tiruvallur 9 Thanjavur 10 Ramnad 11 Trichy 12 Tiruvannamalai 13 Cuddalore 14 Dharmapuri 15 Vellore 16 Villupuram 17 Nagapattinam 18 Coimbatore
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Annexure 13 (Para 3.3)
List of Sub Treasuries inspected during 2019-20
Name of the Treasury Sl. No Name of Sub Treasury Ariyalur 1 Jayamkondan 2 Sendurai Chennai 3 Egmore-Nungambakkam 4 Fort-Tondiarpet 5 Mambalam-Guindy 6 Mettupalayam 7 Pollachi 8 Kinathukadavu 9 Sulur 10 Annur Cuddalore 11 Chidambaram 12 Panrutti 13 Kattumannar Koil 14 Tittagudi Dindigul 15 Attur Kancheepuram 16 Sriperumbudur 17 Sholinganallur Karur 18 Krishnarayapuram 19 Kadavur Krishnagiri 20 Krishnagiri Madurai 21 Melur 22 Tirumangalam 23 Usilampatti 24 T.Vadipatti Nagapattinam 25 Kilvelur 26 Tirukuvalai Namakkal 27 Tiruchengodu 28 Rasipuram Nilgiris 29 Gudalur 31 Kundah Perambalur 32 Perambalur Pudukottai 33 Aranthangi 34 Avudaiyarkoil 35 Manamelkudi 36 Illupur 37 Ponnamaravathi 38 Karambakudi
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Ramnad 39 Mudukulathur 40 Kamuthi 41 Karaikudi 42 Manamadurai 43 Thiruppathur 44 Ilayankudi 45 Omalur 46 Gangavalli 47 Vazhapadi 48 Suramangalam 49 Edapadi 50 Srirangam 51 Thiruverumbur 52 Manachanallur 53 Thotiyyam Tirunelveli 54 Ambasamudhram 55 Nanguneri 56 Palayamkottai 57 Sankarankoil 58 Cheranmahadevi 59 Sivagiri 60 Veerakeralampudur 61 Alankulam Tiruvannamalai 62 Arani 63 Chengam 64 Cheyyar 65 Polur 66 Vandavasi 67 Ambattur 68 Tiruvallur 69 Gummidipoondi Thanjavur 70 Kumbakonam 71 Peravurani 72 Tiruvidaimaruthur 73 Papanasam 74 Tiruvaiyaru Thiruvarur 75 Nannilam 76 Valangaiman Tiruppur 77 Avinasi 78 Udumalpet 79 Palladam 80 Madathukulam
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Tuticorin 81 Kovilpatti 82 Srivaikundam 83 Tiruchendur 84 Vilathikulam 85 Kayatharu Virudunagar 86 Aruppukottai 87 Rajapalayam 88 Sivakasi 89 Sathur 90 Tiruchuli 91 Kariapatti Vellore 92 Arakonam 93 Arcot 94 Gudiyatham 95 Vaniyambadi 96 Katpadi 97 Sholingar 98 Ambur Villupuram 99 Chinnasalem
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Annexure 14 (i) (Para 3.3.1)
District-wise Analysis of pending Inspection Reports/Paras 1. Regional Joint Director of Treasuries & Accounts- Tirunelveli Region TREASURIES ACCOUNTS PENSION TOTAL Reports Paras Reports Paras Reports Paras 1.Nagercoil 9 35 8 51 17 86 2.Tuticorin 6 12 4 13 10 25 3.Tirunelveli 8 45 9 27 17 72 4.Virudunagar 5 9 3 4 8 13 5. RJD Tirunelveli 1 4 0 0 1 4 Total 29 105 24 95 53 200 2. Regional Joint Director of Treasuries & Accounts- Madurai Region 1.Madurai 8 24 10 41 18 65 2.Theni 8 21 6 18 14 39 3.Dindigul 6 16 8 23 14 39 4.Pudukottai 8 27 7 17 15 44 5.Sivagangai 7 18 8 17 15 35 6.Ramnad 9 54 10 45 19 99 7. RJD Madurai 1 4 0 0 1 4 Total 47 164 49 161 96 325 3. Regional Joint Director of Treasuries & Accounts- Vellore Region 1.Vellore 12 45 12 43 24 88 2.Dharmapuri 3 17 2 10 5 27 3.Krishnagiri 2 9 1 1 3 10 4.Tiruvannamalai 9 21 9 25 18 46 5.Salem 12 46 11 49 23 95 6. RJD Vellore 1 6 0 0 1 6 Total 39 144 35 128 74 272 4. Regional Joint Director of Treasuries & Accounts - Coimbatore Region 1.Coimbatore 7 33 9 44 16 77 2.Nilgiris 3 18 5 19 8 37 3.Erode 1 1 3 6 4 7 4.Tiruppur 5 32 6 24 11 56 5.Karur 4 16 3 9 7 25 6. RJD Coimbatore 1 5 0 0 1 5 Total 21 105 26 102 47 207 5. Regional Joint Director of Treasuries & Accounts - Trichy Region 1.Trichy 4 16 10 31 14 47 2.Ariyalur 3 17 3 18 6 35 3.Perambalur 2 13 1 3 3 16 4.Nagapattinam 4 24 4 19 8 43 5.Thanjavur 8 47 9 51 17 98
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6.Tiruvarur 3 13 4 20 7 33 7.Namakkal 4 26 5 20 9 46 8. RJD Trichy 1 1 0 0 1 1 Total 29 157 36 162 65 319 6. Regional Joint Director of Treasuries & Accounts - Chennai Region 1.Chennai 8 14 0 0 8 14 2.Kancheepuram 9 28 7 28 16 56 3.Tiruvallur 12 52 13 45 25 97 4.Villupuram 10 35 5 24 15 59 5.Cuddalore 8 41 5 47 13 88 6. RJD Chennai 1 5 0 0 1 5 Total 48 175 30 144 78 319 Offices of Pay and Accounts Officers and Sub Pay and Accounts Officers PPO Chennai 1 4 5 5 6 9 PAO North 2 11 0 0 2 11 PAO South 1 9 0 0 1 9 PAO East 2 15 0 0 2 15 PAO Secretariat 1 8 0 0 1 8 PAO High Court Chennai 2 6 0 0 2 6 PAO Madurai 3 7 0 0 3 7 SPAO New Delhi 1 7 0 0 1 7 SPAO Corporation 0 0 0 0 0 0
SPAO (HC) Madurai 0 0 0 0 0 0 O/o Commr. of Treasuries & Accounts 2 9 0 0 2 9 Total 15 76 5 5 20 81
Grand Total 228 926 205 797 433 1723
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Annexure 14 (i) (Para 3.3.1)
Year wise Analysis of Inspection Reports/Paras YEAR ACCOUNTS PENSION TOTAL Reports Paras Reports Paras Reports Paras
2008-09 1 1 1 1 2011-12 1 1 1 1 2012-13 1 1 1 1 2013-14 2 2 2 2 2014-15 1 1 1 1 2015-16 1 1 2 3 3 4 2016-17 1 1 4 4 5 5 2017-18 23 40 18 29 41 69 2018-19 79 245 65 204 144 449 2019-20 124 639 110 551 234 1190 TOTAL 228 926 205 797 433 1723
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Annexure 15 (Para 3.4)
Non-revalidation of Gratuity / GPF payment Sl. No. Treasury No. of cases 1 PAO East 12 2 DT Villupuram 8 3 ST Ambasamudram 1 4 ST Ambattur 4 5 ST Annur 3 6 ST Arakonam 2 7 ST Aruppukottai 1 8 ST Chidambaram 4 9 ST Gudiyatham 8 10 ST Ilayangudi 1 11 ST Karaikudi 2 12 ST Kariapatti 1 13 ST Katpadi 1 14 ST Kattumannarkoil 11 15 ST Krishnagiri 15 16 ST Polur 9 17 ST Sendurai 1 18 ST Sholinganallur 3 19 ST Sivakasi 1 20 ST Sriperumbudur 9 21 ST Tirupattur 1 Total 98
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Annexure 16 (Para 3.5 a)
Improper Maintenance of 41 C Register
Sl. No. Treasury 1 PAO Sectt. 2 DT Kancheepuram 3 DT Cuddalore 4 DT Erode 5 DT Nagapattinam 6 DT Ramnad 7 DT Sivaganga 8 DT Tiruvannamalai 9 DT Vellore 10 DT Villupuram 11 ST Ambur 12 ST Arakonam 13 ST Chidambaram 14 ST Kamudi 15 ST Katpadi 16 ST Manachanallur 17 ST Mudukulathur 18 ST Panruti 19 ST Sholinganallur 20 ST Sholingur 21 ST Sriperumbudur 22 ST Thiruverambur 23 ST Tittagudi 24 ST Vadipatti 25 ST Vaniyambadi
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Annexure 17 (Para 3.5 b)
Improper maintenance of 70 A and 70 D Register
Sl. No. Treasury 1 DT Coimbatore 2 DT Perambalur 3 DT Sivaganga 4 DT Thanjavur 5 DT Theni 6 DT Tiruvallur 7 ST Aruppukottai 8 ST Karaikudi 9 ST Karambakkudi 10 ST Kariapatti 11 ST Kumbakonam 12 ST Melur 13 ST Papanasam 14 ST Rajapalayam 15 ST Sattur 16 ST Sivakasi 17 ST Thiruvidaimarudur
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Annexure 18 (Para 3.5 c i)
Improper maintenance of TNTC 70 Register Sl. No. Treasury 1 PAO East 2 PAO Sectt. 3 DT Erode 4 DT Kancheepuram 5 DT Nagapattinam 6 DT Ramnad 7 DT Trichy 8 DT Tiruvallur 9 DT Vellore 10 DT Villupuram 11 ST Ambattur 12 ST Ambur 13 ST Arakonam 14 ST Arcot 15 ST Chidambaram 16 ST Chinna salem 17 ST Gudiyatham 18 ST Gummidipoondi 19 ST Ilayangudi 20 ST Kamudi 21 ST Karaikudi 22 ST Katpadi 23 ST Kattumannarkoil 24 ST Kayathar 25 ST Kilvelur 26 ST Kovilpatti 27 ST Manachanallur 28 ST Mudukulathur 29 ST Omalur 30 ST Panruti 31 ST Sendurai 32 ST Sholinganallur 33 ST Sholingur 34 ST Sriperumbudur 35 ST Srirangam
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36 ST Srivaikuntam 37 ST Thiruverambur 38 ST Thottiyam 39 ST Tiruchendur 40 ST Tirukuvalai 41 ST Tittagudi 42 ST V K Pudur 43 ST Vaniyambadi 44 ST Vilathikulam
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Annexure 19 (Para 3.5 c ii)
Improper maintenance of Deposit Register Sl. No. Treasury
1 PAO South 2 PAO High Court 3 DT Dindigul 4 DT Karur 5 DT Namakkal 6 DT Pudukottai 7 DT Tirunelveli 8 DT Tuticorin 9 ST Ambasamudram 10 ST Ambattur 11 ST Avinashi 12 ST Chengam 13 ST Melur 14 ST Nanguneri 15 ST Palayamkottai 16 ST Sulur 17 ST Udumalpet
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Annexure 20 (Para 3.5 d)
Non-reconciliation by DDOs
Sl. No. Treasury 1 PAO East 2 PAO High Court, Chennai 3 PAO Madurai 4 PAO North 5 PAO Sectt. 6 PAO South 7 DT Ariyalur 8 DT Cuddalore 9 DT Dharmapuri 10 DT Erode 11 DT Kancheepuram 12 DT Krishnagiri 13 DT Nagapattinam 14 DT Nagercoil 15 DT Namakkal 16 DT Perambalur 17 DT Ramnad 18 DT Sivaganga 19 DT Thanjavur 20 DT Theni 21 DT Trichy 22 DT Tiruvallur 23 DT Tirunelveli 24 DT Tiruppur 25 DT Tiruvannamalai 26 DT Vellore 27 DT Villupuram
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Annual Review Report of working of Treasuries 2019-20
Annexure 21 (Para 3.5 e)
Improper maintenance of Treasury Pass Book Sl. No. Treasury 1 PAO North 2 DT Coimbatore 3 DT Dharmapuri 4 DT Nagercoil 5 DT Sivaganga 6 DT Thanjavur 7 ST Alangulam 8 ST Annur 9 ST Avudayarkoil 10 ST Ilayangudi 11 ST Illuppur 12 ST Karaikudi 13 ST Karambakkudi 14 ST Kariapatti 15 ST Kinathukadavu 16 ST Kumbakonam 17 ST Madathukulam 18 ST Manamadurai 19 ST Manamelkudi 20 ST Nanguneri 21 ST Omalur 22 ST Palladam 23 ST Papanasam 24 ST Peravurani 25 ST Pollachi 26 ST Sivagiri 27 ST Sivakasi 28 ST Srivaikuntam 29 ST Sulur 30 ST Suramangalam 31 ST Thiruvaiyaru 32 ST Thiruvidaimarudur 33 ST Tiruchuli 34 ST Tirupattur 35 ST V K Pudur 36 ST Vadipatti 37 ST Valangaiman 38 ST Vandavasi 39 ST Vilathikulam
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Annexure 22 (Para 3.5 f)
Physical verification of Computer hardware not done
Sl.No. Treasury 1 DT Dindigul 2 DT Karur 3 DT Nagercoil 4 DT Namakkal 5 DT Tiruppur 6 ST Kadavur 7 ST Kayathar 8 ST Krishnarayapuram 9 ST Nanguneri 10 ST Paramathi 11 ST Rasipuram 12 ST Srivaikuntam 13 ST Tiruchendur 14 ST Tiruchenkodu 15 ST Vilathikulam
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Annexure 23 (Para 3.6 a)
Certificate of Acceptance of Balances not obtained
Sl. No. Treasury No. of cases 1 PAO East 3 2 DT Kancheepuram 129 3 DT Coimbatore 38 4 DT Cuddalore 58 5 DT Dharmapuri 67 6 DT Erode 3 7 DT Nagapattinam 12 8 DT Nagercoil 5 9 DT Perambalur 4 10 DT Ramnad 34 11 DT Sivaganga 40 12 DT Thanjavur 62 13 DT Thiruvallur 28 14 DT Vellore 188 15 DT Villupuram 14 16 ST Ambattur 6 17 ST Aranthangi 6 18 ST Gudiyatham 4 19 ST Kinathukadavu 2 20 ST Melur 9 21 ST Mudukulathur 2 22 ST Tiruvallur 9
Total 723
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Annexure 24 (Para 3.6 c )
Delay in receipt of DMS and return of VDMS Sl.No. Treasury No. of cases 1 PAO East 7 2 PAO High Court 12 3 PAO North 6 4 PAO Sectt. 8 5 DT Ariyalur 8 6 DT Coimbatore 4 7 DT Cuddalore 10 8 DT Dharmapuri 7 9 DT Erode 6 10 DT Kancheepuram 7 11 DT Nagapattinam 5 12 DT Ramnad 4 13 DT Sivaganga 5 14 DT Tiruvallur 6 15 DT Tiruvarur 1 16 DT Tiruppur 7 17 DT Vellore 8 18 DT Villupuram 8 19 ST Ambur 3 20 ST Arakonam 4 21 ST Arcot 5 22 ST Avudayarkoil 7 23 ST Gudiyatham 3 24 ST Jayankondacholapuram 4 25 ST Kamudi 2 26 ST Kariapatti 6 27 ST Mudukulathur 5 28 ST Papanasam 4 29 ST Sendurai 4 30 ST Sriperumbudur 4 31 ST Srirangam 4 32 ST Srivaikuntam 1 33 ST Thiruverambur 4 34 ST Thiruvidaimarudur 3 35 ST Tiruvallur 9 36 ST Tittagudi 3
Total 194
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Annexure 25 (Para 3.7 a)
Non-submission of Lapsed Statement Sl. No. Treasury Amount (Rs.) 1 DT Coimbatore 45,626,306 2 DT Cuddalore 157,384 3 DT Dharmapuri 950,000 4 DT Dindigul 2,359,025 5 DT Erode 665,000 6 DT Kancheepuram 2,162,125 7 DT Krishnagiri 1,048,520 8 DT Nagapattinam 605,000 9 DT Nagercoil 5,591,383 10 DT Perambalur 377,043 11 DT Pudukottai 188,600 12 DT Ramnad 305,000 13 DT Salem 2,879,430 14 DT Sivaganga 462,500 15 DT Thanjavur 1,198,300 16 DT Theni 75,000 17 DT Trichy 1,837,750 18 DT Thiruvarur 225,000 19 DT Tirunelveli 439,771 20 DT Tirupur 50,924 21 DT Tuticorin 25,000 22 DT Vellore 2,705,488 23 DT Villupuram 1,571,795 24 ST Alangulam 8,590 25 ST Ambasamudram 3,876,369 26 ST Ambur 175,000 27 ST Arakonam 170,000 28 ST Aranthangi 265,250 29 ST Arcot 45,000 30 ST Arni 513,332 31 ST Aruppukottai 360,575 32 ST Cheranmahadevi 6,943,852 33 ST Cheyyar 36,800 34 ST Gudalur 87,482 35 ST Gudiyatham 128,625 36 ST Jayankondacholapuram 1,702,905 37 ST Kamudi 40,000
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38 ST Karaikudi 20,050 39 ST Kilvelur 40,000 40 ST Krishnagiri 1,031,857 41 ST Krishnarayapuram 95,000 42 ST Kumbakonam 420,906 43 ST Manachanallur 150,000 44 ST Manamadurai 175,000 45 ST Mettupalayam 907,212 46 ST Mudukulathur 175,000 47 ST Nanguneri 11,256,971 48 ST Nannilam 140,000 49 ST Palayamkottai 29,966 50 ST Paramathi 1,725 51 ST Perambalur 509,906 52 ST Peravurani 50,000 53 ST Pollachi 349,275 54 ST Rajapalayam 242,571 55 ST Rasipuram 200,026 56 ST Sankarankoil 67,367 57 ST Sattur 580,453 58 ST Sivagiri 31,257 59 ST Sivakasi 104,554 60 ST Srirangam 272,500 61 ST Thiruvaiyaru 17,162 62 ST Tiruchendur 281,671 63 ST Tiruchenkodu 449,568 64 ST Tiruchuli 210,000 65 ST Tirumangalam 401,256 66 ST Tirupattur 180,000 67 ST Tiruvallur 1,672,931 68 ST Tittagudi 110,000 69 ST Usilampatti 1,834,678 70 ST Vandavasi 38,900 71 ST Vaniyambadi 355,000
Total 108,262,886
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Annexure 26 (Para 3.7 b)
Inoperative PD Account for more than three years not closed
Sl.No. Treasury No. of items Amount (Rs.)
1 PAO South 18 14703287 2 DT Thanjavur 4 1132625 3 DT Thiruvallur 1 641933 4 DT Tuticorin 3 8714 5 DT Namakkal 1 2624357
Total 27 19110916
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Annexure 27 (Para 3.7 c)
Adverse balance under various Deposit Accounts Sl.No. Treasury Name of the Deposit Account Amount (Rs.)
1 PAO Madurai Personal Deposit -500 2 DT Ariyalur Personal Deposit -45000 3 DT Thanjavur Civil Court Deposit -1,332,100 4 DT Thiruvallur Security Deposit -3,010,649 5 DT Thiruvarur Personal Deposit -1,990,771 6 DT Tirunelveli Local Fund Deposit -3,065,647 7 DT Tiruvannamalai Personal Deposit -1,845,637 8 DT Vellore Local Fund Deposit -5,066,228 9 DT Vellore Civil Court Deposit -14,109,801 10 DT Vellore Security Deposit -4103 11 ST Arakonam Local Fund Deposit -889,605 12 ST Illuppur Local Fund Deposit -1417196 13 ST Nanguneri Local Fund Deposit -32,852 14 ST Omalur Local Fund Deposit -345,595
Total -33,155,684
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Annexure 28 (Para 3.7 d)
Excess payment of half yearly interest to local bodies Sl. No. Treasury Amount (Rs.) 1 DT Pudukottai 1670 2 ST Aranthangi 27881 3 ST Avudayarkoil 3,482 4 ST Chengam 10,181 5 ST Gangavalli 896 6 ST Gudalur 40,383 7 ST Krishnagiri 13,851 8 ST Manamelkudi 7,780 9 ST Nannilam 4,688 10 ST Omalur 9,830 11 ST Polur 27,661 12 ST Suramangalam 1,482 13 ST Vandavasi 79,858 14 ST Vadipatti 9,541
Total 239184
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Annexure 29 (Para 3.8 a)
Huge retention of stamps in the Treasuries Sl.No. Treasury Amount (Rs.) 1 DT Coimbatore 355,121,400 2 DT Perambalur 450,192,000 3 DT Tiruvallur 373,575 4 ST Ambattur 24,944,996 5 ST Annur 86,711,400 6 ST Aruppukottai 3,682,780 7 ST Avanashi 66,660,660 8 ST Cheranmahadevi 27,294,610 9 ST Chidambaram 6,341,665 10 ST Gudiyatham 6,280,000 11 ST Ilayangudi 109,760,000 12 ST Jayankondacholapuram 3,363,324 13 ST Kamudi 3,123,675 14 ST Karaikudi 27,000 15 ST Katpadi 20,697,010 16 ST Kattumannakoil 387,323,900 17 ST Kayathar 875,800 18 ST Kilvelur 119,603,000 19 ST Kinathukadavu 49,100 20 ST Kovilpatti 746,370 21 ST Manamadurai 51,193,260 22 ST Mettupalayam 1,665,803 23 ST Mudukulathur 143,583,072 24 ST Palayamkottai 48,979,820 25 ST Panrutti 7,162,000 26 ST Papanasam 1,407,935 27 ST Perambalur 3,881,850 28 ST Peravurani 1,442,510 29 ST Ponnamaravathy 614,000 30 ST Rajapalayam 17,257,000 31 ST Saidapet, Mambalam, Guindy 1,020,292 32 ST Sankarankoil 8,105,420 33 ST Sattur 14,096,555 34 ST Sendurai 1,630,050 35 ST Sholinganallur 52,608,000 36 ST Sholingur 5,973,985 37 ST Sivagiri 1,349,870 38 ST Sivakasi 17,997,304 39 ST Sriperumbudur 153,461,195
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40 ST Srirangam 1,111,205 41 ST Srivaikuntam 1,713,390 42 ST Sulur 38,187,250 43 ST Thiruvaiyaru 4,630 44 ST Thiruverambur 2,573,000 45 ST Thiruvidaimarudur 122,490 46 ST Tiruchendur 7,063,710 47 ST Tiruchenkodu 10,268,370 48 ST Tiruchuli 540,120 49 ST Tirupattur 5,817,320 50 ST Tiruvallur 2,266,264 51 ST Tittagudi 6,624,500 52 ST Tondiarpet 460,698,059 53 ST Udumalpet 24,176,100 54 ST Vaniyambadi 1,548,000
Total 2,769,316,594
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Annexure 30 (Para 3.8 b)
Review of Soiled/Damaged stamps Value Sl.No. Treasury No. of Items (Rs.) 1 DT Tirunelveli 4 27,010 2 ST Ambasamudram 6 34,750 3 ST Kadavur 1 10,000 4 ST Kovilpatti 64 255,500 5 ST Madathukulam 2 14,000 6 ST Manamadurai 3 42,500 7 ST Nanguneri 3 45,000 8 ST Palayamkottai 2 55,200 9 ST Palladam 1 50,000 10 ST Rasipuram 9 296,920 11 ST Srivaikuntam 1 25,150 12 ST Tiruchendur 4 110,450 13 ST Tiruchenkodu 14 211,050 14 ST Udumalpet 5 146,000
Total 119 1,323,530
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Annexure 31 (Para 3.9)
Strong room Fitness certificate not obtained
Sl. No. Treasury 1 ST Ambattur 2 ST Arcot 3 ST Gudalur 4 ST Kilvelur 5 ST Manachanallur 6 ST Polur 7 ST Sulur 8 ST Tiruchendur 9 ST Tirukuvalai 10 ST Vandavasi 11 ST Vazhappadi
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Annexure 32 (Para 3.10)
Articles kept under safe custody not released Sl.No. Treasury No. of cases 1 DT Coimbatore 11 2 DT Cuddalore 4 3 DT Erode 2 4 DT Madurai 20 5 DT Perambalur 5 6 DT Salem 6 7 DT Sivaganga 2 8 DT Thanjavur 1 9 DT Trichy 6 10 DT Tiruvannamalai 8 11 DT Villupuram 8 12 ST Ambasamudram 3 13 ST Ambattur 15 14 ST Arakkonam 2 15 ST Arcot 5 16 ST Arni 10 17 ST Aruppukottai 1 18 ST Cheyyar 4 19 ST Egmore, Nungambakkam 13 20 ST Gummidipoondi 16 21 ST Karaikudi 4 22 ST Kattumannarkoil 4 23 ST Kovilpatti 4 24 ST Krishnagiri 5 25 ST Madathukulam 1 26 ST Manamadurai 6 27 ST Mettupalayam 2 28 ST Omalur 3 29 ST Palayamkottai 7 30 ST Panrutti 19 31 ST Paramathi 2 32 ST Perambalur 4 33 ST Pollachi 1 34 ST Polur 1 35 ST Rajapalayam 1 36 ST Rasipuram 2 37 ST Sattur 1
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38 ST Sholinganallur 2 39 ST Srivaikuntam 2 40 ST Suramangalam 1 41 ST Thiruverambur 3 42 ST Tiruchendur 3 43 ST Tiruchenkodu 3 44 ST Tiruchuli 1 45 ST Tirupattur 4 46 ST Tiruvallur 1 47 ST Tittagudi 1 48 ST Tondiarpet 59 49 ST Udumalpet 4 50 ST Valangaiman 1 51 ST Vaniyambadi 3 52 ST Vazhappadi 1 53 ST Vilathikulam 1
Total 299
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Annexure 33 (Para 3.11 a)
Non deduction of commuted portion of pension No. of Amount Sl.No. Treasury casses (Rs.) 1 DT Coimbatore 30 73,384 2 DT Dharmapuri 4 91,989 3 DT Krishnagiri 5 219,561 4 DT Madurai 13 489,840 5 DT Namakkal 1 87,685 6 DT Pudukottai 15 299,069 7 DT Salem 2 33,617 8 DT Sivaganga 4 9,196 9 DT Thanjavur 1 2,188 10 DT Theni 2 21,364 11 DT Thiruvallur 3 33,824 12 DT Thiruvarur 8 69,676 13 DT Tiruvannamalai 1 45,851 14 ST panrutti 2 135,090 15 ST tittagudi 1 6,711 16 ST Ambattur 8 92,077 17 ST Annur 2 1,334 18 ST Arakonam 1 24,710 19 ST Aranthangi 1 10,946 20 ST Arni 2 22,022 21 ST Avudayarkoil 1 12,043 22 ST Chengam 3 16,402 23 ST Cheyyar 2 20,921 24 ST Chidambaram 1 8,625 25 ST Chinna salem 1 17,075 26 ST Edappadi 1 3,980 27 ST Gangavalli 1 10,095 28 ST Gudalur 1 141,490 29 ST Jayankondacholapuram 1 1,190 30 ST Kattumannakoil 3 99,671 31 ST Kilvelur 1 16,608 32 ST Kumbakonam 2 22,878 33 ST Kundah 2 53,885 34 ST Manachanallur 1 7,641 35 ST Manamelkudi 1 26,030 36 ST Mettupalayam 4 8,525 37 ST Nannilam 2 3,591
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38 ST Omalur 2 194,826 39 ST Papanasam 4 51,856 40 ST Peravurani 1 13,440 41 ST Pollachi 3 51,187 42 ST Rajapalayam 2 7,773 43 ST Sholinganallur 8 275,912 44 ST Sivakasi 6 20,703 45 ST Suramangalam 6 67,962 46 ST Thiruvaiyaru 1 2,185 47 ST Thiruvidaimarudur 4 36,281 48 ST Tirumangalam 3 29,942 49 ST Vandavasi 4 15,729 Total 178 3,008,580
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Annexure 34 (Para 3.11 b)
Enhanced Family Pension paid beyond the conditional period No. of Amount Sl.No. Treasury Items (Rs.) 1 DT Kancheepuram 1 16,773 2 DT Coimbatore 8 1,038,919 3 DT Dharmapuri 1 300,657 4 DT Madurai 3 470,591 5 DT Madurai 8 1,181,691 6 DT Ramnad 2 293,750 7 DT Salem 1 30,154 8 DT Thanjavur 1 113,140 9 DT Thiruvallur 1 72,334 10 ST Ambattur 1 110,697 11 ST Avinashi 1 101,772 12 ST Avudayarkoil 1 6,851 13 ST Cheyyar 3 90,814 14 ST Kovilpatti 1 1,520 15 ST Melur 3 441,970 16 ST Omalur 9 523,879 17 ST Palayamkottai 1 14,939 18 ST Panrutti 1 66,505 19 ST Pollachi 3 124,441 20 ST Polur 1 11,201 21 ST Sriperumbudur 2 7,082 22 ST Srirangam 2 133,764 23 ST Vadipatti 3 31,976 Total 58 5,185,420
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Annexure 35 (Para 3.11 c )
Excess payment of Pension/Family pension/DA Sl. No. District Excess (Rs.) 1 Ariyalur 79018 2 Coimbatore 1065179 3 Cuddalore 898174 4 Dharmapuri 192047 5 Dindigul 9400 6 Erode 5908 7 Kancheepuram 424146 8 Karur 2400 9 Krishnagiri 227720 10 Madurai 1714086 11 Nagercoil 13200 12 Nagapattinam 235852 13 Namakkal 155491 14 Nilgiris 299509 15 Perambalur 1610 16 Pudukkottai 757294 17 Ramnad 165599 18 Sivaganga 78639 19 Salem 2819017 20 Thanjavur 493535 21 Theni 13101 22 Trichy 168960 23 Tirunelveli 585535 24 Tiruvannamalai 1716160 25 Tiruvallur 352065 26 Tiruvarur 292816 27 Tiruppur 238853 28 Tuticorin 371091 29 Virudhunagar 67051 30 Vellore 1088693 31 Villupuram 162819
Total 14694968
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Annexure 36 (Para 3.11 d)
Pension credited beyond the date of death Sl.No. District Amount (Rs.) 1 Ariyalur 10682 2 Coimbatore 1386756 3 Cuddalore 1319992 4 Dharmapuri 52105 5 Dindigul 324282 6 Erode 100874 7 Kancheepuram 229957 8 Nagercoil 332123 9 Nagapattinam 84327 10 Namakkal 948717 11 Ramnad 131530 12 Sivaganga 112907 13 Thanjavur 830891 14 Trichy 842032 15 Tirunelveli 183839 16 Tiruvallur 274380 17 Tiruvarur 56784 18 Tiruppur 262839 19 Tuticorin 704789 20 Virudhunagar 131493 21 Vellore 863925 22 Villupuram 481937
Total 9667161
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Annexure 37 (Para 3.12)
Unauthorised retention of closed PPOs
Sl.No. Treasury No. of cases
1 DT Ariyalur 5 2 DT Coimbatore 5 3 DT Cuddalore 5 4 DT Dindigul 12 5 DT Erode 4 6 DT Kancheepuram 6 7 DT Kanyakumari 14 8 DT Karur 10 9 DT Nagapattinam 13 10 DT Namakkal 10 11 DT Perambalur 5 12 DT Ramnad 5 13 DT Thanjavur 7 14 DT Thiruchirapalli 6 15 DT Thiruvallur 5 16 DT Tirunelveli 9 17 DT Tirupur 10 18 DT Tuticorin 10 19 DT Vellore 5 20 DT Villupuram 5 21 ST Alangulam 5 22 ST Ambasamudram 7 23 ST Ambattur 6 24 ST Ambur 5 25 ST Arakkonam 4 26 ST Arcot 7 27 ST Aruppukottai 6 28 ST Athoor 10 29 ST Avanashi 8 30 ST Cheranmahadevi 6 31 ST Chidambaram 7 32 ST Chinna salem 5 33 ST Gudiyatham 5 34 ST Gummidipoondi 2 35 ST Jayankondacholapuram 2 36 ST Kadavur 3 37 ST Kamudi 5
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38 ST Karaikudi 6 39 ST Katpadi 5 40 ST Kattumannakoil 5 41 ST Kayathar 3 42 ST Kilvelur 5 43 ST Kinathukadavu 5 44 ST Kovilpatti 8 45 ST Krishnarayapuram 4 46 ST Madathukulam 2 47 ST Manachanallur 7 48 ST Manamadurai 3 49 ST Mettupalayam 7 50 ST Mudukulathur 6 51 ST Nanguneri 5 52 ST Palayamkottai 10 53 ST Palladam 5 54 ST Panrutti 5 55 ST Papanasam 4 56 ST Paramathi 4 57 ST Pollachi 6 58 ST Rajapalayam 6 59 ST Rasipuram 4 60 ST Sankaranayanarkoil 8 61 ST Sattur 6 62 ST Sendurai 3 63 ST Sholinganallur 3 64 ST Sholingur 3 65 ST Sivagiri 5 66 ST Sivakasi 4 67 ST Sriperumbudur 5 68 ST Srirangam 6 69 ST Srivaikuntam 10 70 ST Sulur town 6 71 ST Thiruvaiyaru 6 72 ST Thiruverambur 5 73 ST Thottiyam 5 74 ST Tiruchendur 10 75 ST Tiruchenkodu 7 76 ST Tirupattur 3 77 ST Tittagudi 5 78 ST Udumalpet 8 79 ST V K Pudur 5
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80 ST Vaniyambadi 5 81 ST Vilathikulam 8
Total 485
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Annexure 38 (Para 3.13)
Unencashed cheque as on 31. 03. 2020 Sl. Total No. of Unencashed District Treasury /PAO Total Amount No cheques Pending 1 DT Coimbatore 341 135245592 2 DT Kancheepuram 21 623716 3 DT Krishnagiri 117 92726721 4 DT Karur 6 566805 5 DT Madurai 69 1462087 6 DT Namakkal 9 470594 7 DT Udhagamandalam 1 590 8 DT Pudukkottai 108 606224 9 DT Sivagangai 25 30428 10 DT Virudhunagar 87 112637413 11 DT Villupuram 60 26094062 12 DT Tiruvannamalai 2 138391 13 PAO South 32994 529511804 14 PAO North 6140 127953543.00 15 PAO East 12347 32696780723 16 PAO Secretariat 4585 68751502 PAO (Highcourt) 368 1755941 17 Chennai 18 PAO Madurai 1718 4941378 19 Pension Pay Office 38 1095092 GRAND TOTAL 59036 33801392606
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Annexure 39 (Para 3.14)
RECS PENDING DETAILS AS ON 31.03.2020 SL. TREASURY/PAO NO OF AMOUNT NO RECOR DS 1 Ariyalur 3289 10361826 2 Coimbatore 4998 15669252 3 Kancheepuram 2720 7346847 4 Cuddalore 1856 6898839 5 Dharmapuri 1577 4695662 6 Krishnagiri 1871 3482485 7 Madurai 12311 10913180 8 Nagapattinam 763 1877320 9 Namakkal 224 169806 10 Perambalur 419 5601721 11 Salem 11367 34522813 12 Tiruvarur 3436 4873054 13 Udhagamandalam 716 8133224 14 Tiruppur 6048 17422680 15 Tirchy 1060 8388046 16 Pudukkottai 2809 9195440 17 Tirunelveli 346 2260721 18 Virudhunagar 8 17488 19 Thoothukudi 523 1419916 20 Ramanathapuram 4099 8502161 21 Tiruvallur 2455 5989040 22 Villupuram 5906 14614201 23 Vellore 3278 11394475 24 Tiruvannamalai 3951 39292729 25 PAO South 10691 742558704 26 PAO North 1066 13526663 27 PAO East 1443 33890465 28 PAO High Court 61 2415809 29 SPAO Madurai High Court 27 450247 Bench 30 SPAO Corporation 7 21026 GRAND TOTAL 89325 1025905840
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Annexure 40 (Para 3.16 a)
Payment made to the Contractors from the Saving Bank A/c of the DDOs
Amount Sl.No. District Name of the Department No. of cheques (Rs.) 1 Tuticorin Divisional Engineer, C&M, Tuticorin 14 9300784 2 Thanjavur Forest Office, Tlhanjavur 1 71625 3 Fisheries, Thanjavur 1 710159 4 Highways, C & M, Thanjavur 1 634729 5 PWD, C & M, Thanjavur 1 44143448 PAO, 6 Madurai Divisional Engineer (H) C&M, Madurai 10 1510261 7 Divisional Engineer(H)Projects Divn. Madurai 3 24184845 8 Executive Engineer, PWD, Electrical Divn. Madurai 2 4961101 9 Executive Engineer, PWD, Buildings(C&M)Madurai 1 220505 10 Divisional Engineer(NH) Divn. Madurai 1 1755051 Executive Engineer, PWD,Technical Educatlion 11 Tirunelveli 1 178414 Divn. Tirunelveli 12 Executive Engineer, PWD, Buildings(C&M) Medical 2 8033131 Wordks, Tirunelveli 13 Electrical Engineer, PWD, Electrical Divn.Tirunelveli 2 27575123 Executive Engineer, PWD, Buildngs C&M Divn. 14 2 24874133 Tirunelveli 15 Executive Engineer, WRD, Thamirabarani Basin 6892802 Divn. Tirunelveli 1 16 Divisional Engineer, Highways C &M, Tirunelveli 2 23594945 17 District Forest Officer, Social Forestry, Tirunelveli 1 152825
18 District Forest Officer, Tirunelveli 1 1726088 19 Dean, Medical College, Tirunelveli 1 12920669
Total 193440638
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Annexure 41 (Para 3.16 e i)
Incorrect classification made in Treasury Account District Corrrect Head of Wrong Head of Account Sl.No. Detail Treasury Account to be classified classified Ex.VAO Family pension booked 1 Dindigul underEx.VAO 2071- 01- 105-AG - 2764 2071 - 01 - 101 - AL - 2717 pension
Central Pension 8658- 00 -101-AA - 24IF 8658 - 00 - 101 - AA - 0033
2 Erode P.L.I. Subscription 8658 - 00 - 102 - AG- 020 8658- 00-102 -AC -010C
Central 8658 - 00 - 101 - AA - 8658 - 00 - 101 - AA- 010G government 110H employee 3 Kancheepuram provident fund CGEGIS 8658- 00 -101 - AA-100F 8658 - 00 - 101 -AA - 040C
Deduction of GPF 8658-00-101-AA 8009 - 01- 101 - AA subscription r/o PAO Suspense Divisional Accounts Officer
Deduction of 8658-00-101-AA 0075 - 00 - 800 - AW under Group Insurance in PAO Suspense Misc. General service 4 Nagercoil r/o Divisional Accounts Officer Recovery of 8658-00-101-AA- 7610 - Loans and advances - Computer Advance PAO Suspense 00-204-AC in r/o Divisional Accounts Officer
Revenue receipt Major head 0406 Major head 8443 5 Namakkal from Forest Department
Additional pension 2071- 01-101- AO- 2711 2071- 01- 101- AA- 2717 - Civil Additional Pension 2071- 01- 105- AH- 2719 2071- 01- 105- AA- 2719 - Civil Family 6 Ramnad Central pension 8658- 00- 101- AA- 24IF 8658- 00- 101- AA- 0033
PLI 8658- 00- 102- AG-020 8658- 00-107- AC- 010C
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Gallantry Medal 2055- 00- 001- AA-0143 2071- 00 -101 -AA- 2719 7 Salem allowance Revenue receipt Major head 0406 Major head 8443 8 Theni from Forest Department Tirunelveli Addl. Civil Family 9 Pension 2071-01-105-AH-2717 2071 - 01 - 101 - AO - 2711
Tiruvallur NPS deduction in SA27C under SA27E under 10 r/o Police 8342-00-117-AA 8658-00-101-AA 11 Tiruvannamalai Security Deposit 8443- 00- 103- AA 8443 - 00 - 101 - AA 8670 Cheques and 8670- 00- 104- AA 8670 - 00 - 101 - AA 12 Trichy Bills Additional pension 2071- 01- 105- AH 2071 - 01 - 105 - AA 13 Villupuram - Civil Family
Office of the Accountant General (A&E) Tamil Nadu, Chennai Page 95
Annual Review Report of working of Treasuries 2019-20
Annexure 42 (Para 3.16 e ii)
Incorrect classification made in Treasury in respect of other State pension
Corrrect Head of District Wrong Head of Sl.No. Name of the State Account to be Treasury Account classified classified Andhra Pradesh 8793- 00 -101 -AY 8793- 00 -101- AA Gujarat 8793- 00- 101 -AC 8793- 00 -101- AA Karnataka 8793- 00- 101- BA 8793- 00- 101- AA 1 Cuddalore Maharashtra 8793- 00- 101 -AA 8793- 00 -101- AA Punjab 8793- 00- 101- AK 8793 -00 -101- AA Rajasthan 8793- 00 -101- BG 8793 -00- 101- AA Andhra Pradesh 8793- 00 -101- AY 8793- 00 -101- AA Gujarat 8793- 00- 101- AC 8793 -00 -101- AA 2 Erode Karnataka 8793- 00- 101- BA 8793- 00 -101- AA Kerala 8793- 00- 101- BC 8793 -00 -101- AA Maharashtra Misc. 8793- 00- 101- AB 8793 -00 -101- AA Karnataka 8793- 00- 101- BA 8793 -00- 101 -AA Kerala 8793- 00- 101- BC 8793 -00 -101 -AA Madhya Pradesh 8793 -00 -101- AQ 8793 -00 -101 -AA 3 Kancheepuram Nagaland 8793 -00 -101- AU 8793- 00 -101- AA Rajasthan 8793 - 00-101- BG 8793 -00 - 101-AA Uttar Pradesh 8793- 00- 101- AI 8793 -00 -101 -AA Andhra Pradesh 8793 -00 -101 -AY 8793- 00- 101- AA Bihar 8793- 00- 101- AO 8793- 00- 101- AA Karnataka 8793- 00 -101- BA 8793- 00- 101- AA Karnataka Misc. 8793- 00- 101- BB 8793- 00- 101- AA 4 Vellore Madhya Pradesh 8793- 00- 101- AQ 8793- 00- 101- AA Orissa 8793- 00- 101- AW 8793- 00- 101- AA Rajasthan 8793- 00- 101- BG 8793- 00- 101- AA Tiripura 8793- 00- 101- BK 8793- 00- 101- AA Andhra Pradesh 8793- 00- 101- AY 8793- 00- 101- AA Assam 8793- 00- 101- AS 8793- 00- 101- AC 5 Villupuram Kerala 8793- 00- 101- BC 8793--00- 101- AO Maharashtra 8793- 00- 101- AA 8793- 00- 101- AQ
Office of the Accountant General (A&E) Tamil Nadu, Chennai Page 96
Annual Review Report of working of Treasuries 2019-20
Annexure 43 (Para 3.17 .1)
Temporary Advances pending adjustment
2016 2017 2018 2019 Sl. PAO/ No Treasury Amount Amount Amount Amount Item (Rs.) Item (Rs.) Item (Rs.) Item (Rs.) 1 PAO East 44 405617390 49 301304636 46 361072519 56 404702379 2 PAO High Court NIL 25 277625141 1 2500000 92 719523978 3 PAO North 55 68522186 18 60465361 13 27549686 27 19242428 4 PAO Sectt. NIL 25 10063700 47 32236298 55 12569800 5 PAO South 89 963119899 40 869174328 851 3595054990 97 2719615607 6 Coimbatore 14 16195480 9 4486620 10 3445850 29 19921083 7 Cuddalore 11 10411700 2 39737500 3 40058800 32 65370200 8 Dharmapuri 7 21916000 7 4114560 18 58697024 21 11248700 9 Erode Nil 3 3940000 4 3220900 2 3794500 10 Krishnagiri 9 10004380 5 7282000 10 8906100 5 21876250 11 Namakkal 101 10057680 2 3027500 1 4000 3 3761000 12 Perambalur Nil 2 4000 2 397500 23 1332854 13 Pudukottai 8 17705475 6 15094400 17 19502525 7 13394600 14 Ramnad 16 14230865 5 3550000 4 1772400 1 250000 15 Sivaganga 28 15627805 3 8052080 5 10882080 31 32948400 16 Theni 1 990000 2 1702500 7 1497350 7 477060 17 Trichy 7 28817410 7 26049500 4 1015470 2 3070000 18 Tiruvallur 1 5266880 7 4832500 7 2355975 21 17321000 19 Tiruvarur 3 13091400 4 15292500 2 615800 4 2400000 20 Tirunelveli 24 17738178 5 4170000 2 1152000 20 4596640 21 Tiruppur 3 964685 5 2343225 1 1540000 5 3951000 22 Tiruvannamalai 11 21062835 2 2875000 4 3141425 9 12144700 23 Villupuram 20 8241495 3 3432500 5 2569900 1 5083774
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Annexure 44 (Para 3.17.2)
Returned ECS amount not written back to Govt. account
2016 2017 2018 2019 S.No. District Treasury Amount Amount Amount Amount Items (Rs.) Items (Rs.) Items (Rs.) Items (Rs.) 1 PAO East 5594 479274108 6786 31310143 503 14704772 1096 22569048 2 PAO North 9103 88393065 966 8324335 3876 10483801 197 284558 3 PAO Sectt. 306 1844060 528 8583829 39 281701 8 98733 4 PAO South 23185 136490717 24544 61596566 13984 8797578 3659 13724112 5 DT Erode 239 899101 756 15397010 101 634904 98 532857 6 DT Kanchipuram - - 563 8910288 37 591049 43 727909 7 DT Krishnagiri 838 2216483 1195 8278391 103 1012726 7 43379 8 DT Salem 3100 13837416 1162 11493209 43 509138 2262 11448675 9 DT Tirunelveli - - 27 15278698 331 1250440 61 449223 10 DT Tirupur 55 4243378 411 5143571 106 770420 4 6650 11 DT Vellore 783 8261111 695 7395212 138 4065235 153 4204298
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Annual Review Report of working of Treasuries 2019-20
Annexure 45 (Para 3.17.3)
Non-Moving stamps in Sub Treasuries 2017-18 2019-20 Sub Treasury Items Amount (Rs.) Items Amount (Rs.) Coimbatore ST Mettupalayam 2 234853 2 1665803 Cuddalore ST Chidambaram 3 3230460 5 6341665 ST Kattumannarkoil 2 1609003 15 387323900 ST Tittakudi 3 220631 18 6624500 Pudukottai ST Ponnamaravathy 1 450000 4 614000 Ramnad ST Mudukulathur 3 3734000 28 143583072 ST Kamudi 2 7224840 13 3123675 Trichy ST Srirangam 1 134475 4 1111205 ST Tiruverambur 1 144160 4 2573000 Tiruvallur ST Ambattur 3 4806901 6 24944996 ST Tiruvallur 1 10495 44 2266264 Tiruppur ST Udumalpet 2 12934000 7 24176100 Tuticorin ST Kovilpatti 3 7112002 5 746370 ST Srivaikundam 4 2936622 3 1713390 ST Tiruchendur 3 2404500 2 7063710 ST Kayathar 2 1478780 4 875800 Virudhunagar ST Arupukottai 2 9043420 3 3682780 ST Sivakasi 2 699340 4 17997304 ST Sattur 4 3848504 3 14096555 Vellore ST Vaniyambadi 4 709700 2 1548000 ST Katpadi 3 9139030 3 20697010 ST Sholingur 1 504000 3 5973985
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