1
ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAO’S & PPO
GOVERNMENT OF TAMIL NADU
2018-19
Office of the Accountant General (A&E) Tamil Nadu, Chennai‐600 018
Dated: 30‐08‐2019
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TABLE OF CONTENTS
Title Page No.
Preface 3
Introductory 4
Highlights 5
Part 1
Organisational set up of Treasuries & Accounts Department
6 to10
Part 2
Defects noticed during Compilation and verification of accounts
11 to 22
Part 3
Defects and other Irregularities noticed during Inspection of Treasuries/ PAOs Sub Treasuries
23 to 38
Annexure ( 1 to 33 ) 39 to 91
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Treasuries are important institutions of the State through which Resources of State are
collected, disbursed and accounted. Failure of Treasuries to observe the rules and regulations
laid down by Government for their effective functioning will adversely affect the process of
financial accountability of the State.
Treasury Inspection is a mechanism through which we can derive assurance that
the Treasuries are organised and functioning in an appropriate manner and have the
requisite internal control structure in place to ensure that accounts are free from material
mis-statements.
The report on the ‘Annual Review on the working of Treasuries Pay and
Accounts Offices and Pension Pay Office, Chennai, for the year 2018-19 has been prepared,
based on the directions issued by the Comptroller & Auditor General vide Para 20.17 of
Comptroller & Auditor General’s Manual of Standing Orders (A&E) Volume I.
The cases included in the report, are among those which came to the notice of this
office at the time of the inspection of Treasuries, Pay and Accounts offices and Pension
Pay Office, Chennai during the year 2018-19.
Date: 30.08.2019
Place: Chennai-18
ACCOUNTANT GENERAL (ACCOUNTS & ENTITLEMENTS)
AN
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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 2018-19. 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 2018-19.
The Report also includes 33 Annexures of data collected from the Commissioner of
Treasuries and Accounts and other sources in support of the observations.
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Highlights
Highlights of the discrepancies noticed during Review of Treasuries and PAOs are:
Out of 40,03,008 vouchers drawn during 2018-19, 1398 Vouchers were not
received from Treasuries to the extent of Rs.405.08 crore (Para 2.1 / Annexure 2)
Challans pertaining to 248 items amounting to Rs.12.37 crore were not received
from the Treasuries (Para 2.8)
In 2018-19, 1769 Temporary Advances (TAs), to the extent of Rs.363.49 crore
were issued by the TOs/PAOs, out of which 889 TAs to the tune of Rs.237.97
crore remained unadjusted. Also, 99 TAs amounting to Rs.187.55 crore relating
to previous years also remained unadjusted (Para 2.2 / Annexure 3)
GPF credit schedules to the tune of Rs.49 lakhs pertaining to 367 items were not
received during 2018-19(Para 2.5.2 / Annexure 5)
The reconciliation of differences of Reserve Bank Deposits between Treasury
and Banks was not complete, leaving a credit difference of Rs. 503.21 crore as of
31 March 2019 (Para 2.5 / Annexure 7)
While checking vouchers selected by Stratified sampling technique, deficiencies
were noticed in calculation of GST, passing of pay order without proper
authorisation etc., (Para 2.8 / Annexure 8)
Reply to 391 Inspection Reports / 1564 objections were outstanding as of 31
March 2019 (Para 3.2 / Annexure 10)
Lapsed Deposits statement amounting to Rs 3.89 crore were not submitted to AG
as of 31 March 2019 (Para 3.5.1 / Annexure 21)
Pensionary benefits to the tune of Rs 2.08 crore was paid in excess to pensioners
during 2018-19 (Para 3.6.c / Annexure 24)
The stamps that were made available to the TOs/PAOs were retained by them to
an extent of Rs.128.88 crore (Para 3.8 a / Annexure 26)
613 Unencashed cheques for an amount of Rs.6.87 crore in respect of Treasuries
and 58073 Unencashed cheques for Rs.473.02 crore in respect of PAOs were not
cancelled and written back to Government Accounts as of 31 March 2019 (Para
3.12 / Annexure 29)
Return ECS to the extent of Rs.11.36 crore and Rs.2.64 crore, in r/o TOs and
PAOs respectively, were not paid to the beneficiaries and were also not written
back to Government account as of 31 March 2019 (Para 3.13/ Annexure 30)
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PART-1
Organisational set-up of Treasuries and Accounts Department
1.1 The formation of Treasuries & Accounts Department:
The Treasuries were originally functioning under the control of Revenue Department.
In 1954, Pay and Accounts Office was formed in Chennai, (Madras City) combining
the work of Treasury functions and audit functions, under the administrative control
of Finance Department.
The Department of Treasuries and Accounts was formed as a separate Department
with effect from 01.04.1962 under the Administrative control of the Finance
Department.
With the formation of the Directorate, all the District Treasuries, Sub Treasuries, Pay
and Accounts Offices, were brought under the control of Treasuries and Accounts
Department with overall administrative control of Finance Department.
The Administrative structure of Department of Treasuries and Accounts is given in
Annexure 1
1.2 Organizational Setup
The Principal Secretary / 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.
The following offices fall under the purview of the Principal Secretary /
Commissioner of Treasuries and Accounts:
Sl. No
Office Name No. of Offices
1. Regional Joint Director Offices
Chennai, Vellore, Coimbatore, Trichy, Madurai and Tirunelveli
6
2. Pay and Accounts Offices
North, South, East, Secretariat, High Court & Madurai
6
3. Sub Pay and Accounts Offices
Chennai Corporation, High Court Bench at Madurai & New Delhi
3
7
4. District Treasuries (in all 32 Districts) 32
5. Sub Treasuries 243
6. Pension Pay Office, Chennai 1
7. Assistant Superintendent of Stamps 1
Total 292
1.3 The role of the Department of Treasuries & Accounts:
The Commissioner monitors and implements the following functions and Schemes in the
State through Pay and Accounts Offices, Regional Joint Directors, District Treasuries, Sub
Treasuries etc.
I. Departmental Functions:
1. Handling of all Receipts & Payments of the State Government
2. Rendering of State Government’s Monthly Accounts to the Accountant General
3. Disbursement of Stamp Papers to stamp vendors through Treasuries
4. Maintenance of Deposit Accounts of Courts (Civil and Criminal), Local Bodies,
Personal Deposit Accounts of the Departments
5. Strong Room – for safe custody of valuables
6. Allocation of funds and sanction of Loans to Government Employees (Motor
Car/Motor Cycle, Computer, Marriage)
7. Sale of opium
II. Schemes
The following Schemes and functions 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
7. Nodal Officer for Public Financial Management System
8. Nodal Officer for Government e-Market Place
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III. Functions relating to Pension disbursement by Treasuries & Accounts
Department:
Pension is a periodic payment made to retired Government servants who have completed the
service eligible for pension. 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
1. Superannuation Pension
2. Retiring Pension or Pension on Voluntary Retirement
3. Pension on Absorption in/under the Corporation or Government or Body
4. Invalid Pension
5. Compensation Pension
6. Compulsory Retirement Pension
7. Compassionate Pension
Pension proposals are being 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 payment is being
made by the District Treasuries / Sub Treasuries, as opted by the pensioners.
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).
1.4 Position of Treasury Staff
1.4.1 The details of the total number of sanctioned posts and persons in position in various cadres are as follows
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Sl. No Name of the Post Sanctioned Posts (In T&A Dept.)
Person in Position
1. Additional Director
4 4
2. Joint Director
14 14
3. Chief Accounts Officer / Treasury Officer
38 38
4. Accounts Officer
24 24
5. Assistant Accounts Officer
5 5
6 Additional Treasury Officer
32 23
7 Assistant Treasury Officer
349 349
8 Superintendent / ASTO / STO
806 652
1.4.2 The cadre wise details of sanctioned strength and the actual vacancies that exist in the T&A Department are furnished below:
Sl. No
Category Sanctioned Post Vacancy
P T Total P T Total
1. Accountant 2000 122 2122 545 50 595
2. Junior Assistant 683 81 764 330 51 381
3. Junior Assistant (S) 251 19 270 201 17 218
4. Typist 102 13 115 55 8 63
5. Office Assistant 421 112 533 88 20 108
1.4.3 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)
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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.
1.5 Computerisation
1.5.1 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.
1.5.2 Integrated Financial and Human Resources Management System (IFHRMS)
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.
The various modules in IFMS are Budget module, Receipts module, Personnel Management
(HRMS) & Payroll, Fund Management module, Pension module, Banking Interface module,
Accounts module, Interface module with AGTN, Strong Room Safety and Stamp
Management module, Inventory Management module, Insurance Module, Virtual module
Financial Data Warehouse / BI module, e-Office (DMS) including inspection and Audit,
Online Grievance module (including RTI) and Web Portal & others (Help Desk).
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 Outside Treasuries’
and other periodical adjustments and finally, the data will be pushed back to IFHRMS
module. The implementation of IFHRMS is near completion. More than one lakh State
Government employees (staff engaged in Establishment and Bill preparation activity) have
been trained in the IFHRMS application
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PART-2
Compilation of Accounts
.
2.1 Receipt of supporting Vouchers from Treasuries along with Monthly Accounts
Unlike many States, in Tamil Nadu, the Treasuries / Pay and Accounts Offices primarily
compiles the monthly accounts such as 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 Accountant General with all the supporting
documents, such as vouchers, schedules, list of payments, plus and minus memorandums etc.
Accordingly, every month the vouchers are received in Accountant General’s office from
various Treasuries. During the checking of *A, B C and D Vouchers with the List of
payments, it was observed, that many vouchers relating to payment of salaries, loans and
advances, gazetted vouchers, All India Services vouchers etc. were not enclosed with voucher
bundles handed over to Accountant General. As Accountant General is the custodian of
vouchers, 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, without any omission.
Treasuries are addressed periodically to furnish such “Wanting vouchers’ omitted to be sent
along with the other vouchers. The receipts of wanting vouchers are monitored through
Register of wanting vouchers. Out of 40,03,008 vouchers drawn during 2018-19, 1398
wanting vouchers to the tune of Rs. 405.08 crore were not received by the Accountant
General, as on 31.03.2019 (Annexure 2).
*A - Salary vouchers, B - Contingent vouchers, C - Refund vouchers, D - Grants in Aid vouchers
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The maximum number of wanting vouchers was noticed in the following departments.
Name of the Department Sub Account Number of vouchers
not submitted to AG
Amount
in crore
Revenue Administration
- Disaster Management
26 12 132.83
Social Security and
Welfare
26C 393 100.75
Education 15A 445 72.97
Public Works 21 37 32.95
Police 13 12 27.54
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 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 DDO. Such Temporary Advances (TAs) drawn by the departmental officers shall 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. A third advance drawn by the same Drawing and
Disbursement officer also cannot be sanctioned when two advances are already pending.
During the year 2018-19, 1769 Temporary Advances amounting to Rs.363.49 crore were
drawn up to 31.03.2019. Out of those, 889 items to the tune of Rs.237.96 crore were
pending to the end of 30.06.2019. Also, 99 TAs amounting to Rs.187.55 crore relating to
previous years remained unadjusted as on 30 June 2019.
The treasury wise and year wise details are shown in Annexure 3.
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The age wise pendency is depicted below:
TAs Pending for Number of Items
Amount in crore
More than 10 Years 17 3.83
More than 5 years & less than 10 years 14 4.09
More than 1 year & Less than 5 Years
68 179.63
Less than 1 Year ( 4 to 12 months ) 889 237.96
Total 988 425.51
2.3 Wrong inclusion of transactions under GPF (State): -
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 are maintained by the Accountant
General. A total of 2.48 lakh accounts are maintained as on 31 March 2019.
Important Issues:
1. 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 in the accounts of 2018-19. This misclassification in credit constituted
0.4% of the total amount booked under 8009-GPF/TPF and in debit 0.32%.
Rectification of the above misclassification was carried out through Alteration
Memorandum by the Treasuries or Transfer Entries by the Accountant General
resulting in avoidable wastage of man hours.
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The details of Transfer Entries (TEs) proposed during 2018-19 in order to rectify the
above mentioned misclassifications are given below
Credit TEs Misclassified under No. Of items Amount (Rs.)
8009-01-101-AA 2271 (-) 9,21,46,716
8009-60-103-BC 1082 12,48,00,083
8009-60-103-BE 70 (-)2,86,392
Debit TEs
Misclassified under No. Of items Amount (Rs.)
8009-01-101-AA 331 (-) 9,43,82,842
8009-60-103-BC 327 6,56,62,764
8009-60-103-BE 48 1,07,68,641
2. GPF Deductions made in respect of Retired/Expired subscribers were noticed in few
cases. This indicates that pay had been drawn in respect of those persons even for the
period for which the subscriber was no longer in service. The lapse in the internal
control mechanism in this regard needs to be identified and rectified.
3. Some vouchers mentioned in the list of payments pertaining to loans, were not
enclosed with the debit vouchers sent to the Accountant General. This led to missing
debits in the accounts of the subscribers.
4. In around 500 accounts, 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 failure of internal
control mechanism requires remedial action.
5. The main account figure is the control total for the overall amount booked under GPF
for a month/Treasury. But in some cases, the differences are noticed between the
Main Account figures maintained at treasuries and the amount mentioned in the GPF
Credit List and GPF Loan List sent for credit schedules / debit vouchers. This leads to
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accumulation of suspense balances under GPF Debits and Credits, which are later
rectified by AG only by addressing the Treasuries concerned for reconciliation.
6. Manual corrections made in the Credit List, Loan List and Main Accounts received
from Treasuries are not authenticated by the Competent Authority. Also, the
corrections carried out by Treasuries in the office copy are not properly reflected in
the fair copies sent to the AG.
7. In some sub accounts the CPS schedules are erroneously enclosed along with the
credit list of GPF and vice versa. This leads to wanting schedules and results in
missing credits to subscribers.
8. Sanction order list of 90% Part Final Withdrawal is not being sent to AG by some
Treasuries. While making GPF/TPF Final Withdrawal authorisation payment,
necessary certificates to be given by the Drawing and Disbursing Officers as
mentioned in the authorisation is not being insisted upon.
2.4 Non submission of Debit vouchers / credit schedules / challans along with the
Monthly Accounts
1. The detailed Broadsheets of long term advances under major head 7610 of All India
Service Officers alone are maintained in this office.
No significant lapses in the part of Treasuries / PAOs were noticed in
furnishing the debit vouchers of such advances. However, in respect of motor car
advances, non-receipt of credit schedules to the tune of Rs.1,05,563/- from some of
the Treasuries/ PAOs, resulted in missing credits in the individual’s account. The
district wise details are furnished in Annexure 4.
2. Challans pertaining to 248 items involving a money value of Rs.12.37 crore was
wanting from various Treasuries as on 31.3.2019, which led to incorrect compilation
of Accounts.
In respect of GPF subscriptions made as challan Remittances, a copy of the challan
as well as supporting schedules were not enclosed in many instances which resulted
in missing credits in the account of subscribers. A treasury wise list of GPF wanting
schedules for the year 2018-19 is given in Annexure 5. Out of this, the total challan
wanting alone was for Rs. 27 lakhs. As on 10.05.2019, the challans, for an amount of
Rs. 2.95 crore was wanting. However, it was reduced to Rs. 27 lakhs, due to repeated
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correspondences between AG and the departments, before the issue of Annual
Accounts Statements of GPF .
3. Subscriptions towards Postal Life Insurance (PLI): The PLI recoveries are made
through the pay bills of the State Government employees and booked under the
suspense head “8658-00-102-AG” every month by the concerned Treasuries/ PAOs.
After the finalisation of Monthly Civil Accounts, Accountant General transfers the
net proceeds to the Chief Post Masters of General Post Office and Anna Road HO,
by means of cheque obtained from Pay and Accounts Officer (North).
The PLI credit schedules are handed over by all the TOs/PAOs every month to
Accountant General Office. Subsequently, after scrutinizing the bundles for the
availability of schedules and ascertaining the wanting / missing schedules, the PLI
schedules are forwarded to the respective Post Offices for making data entry at their
end. The list of wanting schedules is then communicated to concerned TOs/PAOs.
The following discrepancies were communicated by the Chief Post Masters in respect
of Goods and Service Tax (GST) which was implemented with effect from 01.07.17.
a. The arrear amount from 01.07.2017 to 30.11.2017 was not fully recovered
from most of the PLI policy holders in the State.
b. The Service Tax, Swachh Bharat Cess and Krish Kalyan Cess were still being
recovered from the subscribers by the DDOs.
c. While booking the PLI recoveries, the GST amount was not booked separately
under the prescribed head but included under Premium head of Account
notwithstanding necessary provisions made by National Informatics Centre.
d. Though the two components of GST, the Central and State GST were to be
recovered in equal percentage, huge variations were noticed between them, in
most of the Treasuries.
e. Challan remittances in respect of PLI recoveries were not booked / taken to
appropriate sub account depending upon the Department concerned, but
booked under the Sub Account 27 E – Suspense Accounts.
All of the above discrepancies have been directly brought to the notice of the
Commissioner of Treasuries by the respective Chief Post Master, in various
occasions. Examples are furnished in Annexure 6.
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Recommendation:
As the shares of Central and State recoveries made towards Goods and Service
Tax, should be apportioned to respective Government’s by the Postal Authorities,
necessary directions are to be given to all Drawing and Disbursing Officers, to collect
and book the GST under proper head of accounts.
As on 30.06.2019, a net CREDIT difference of Rs. 5,03,21,21,279.86/- exists under the
Major Head “8675 Reserve Bank Deposits” between figures reported by the Banks and by
Treasuries. The year wise details are given in Annexure 7.
Recommendation
A Tripartite discussion between the Commissioner of Treasuries & Accounts,
Accountant General, and the related Bank Managers will help in sorting the problems
related to discrepancies under 8675 RBD.
2.6 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. The
discrepancies under Personal Deposit Account and receipt of plus and minus memoranda are
brought in the succeeding paragraphs.
2.6.1 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 2018-19, 78 such PD accounts (transferred
2.5 Un-reconciled Net (Dr.) differences of Reserve Bank Deposits (State) between
Treasuries and Banks
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from Consolidated Fund) have been opened out of which 11 PD accounts were closed as on
31.03.2019.
Recommendation
Government may consider the discontinuance of operation of Personal Deposit
Accounts. 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 (Rupees in crore)
Opening Balance 58.04 Receipts 285.83 Payments 37.25 Closing Balance 306.62
2.6.2 Submission of Plus and Minus Memorandum
The Plus and Minus Memorandum for various deposits were submitted by Treasuries / PAOs regularly.
2.7 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.
2.8 Checking of vouchers selected by stratified sampling technique
As per the instructions of the C&AG of India issued vide letter dated 27.06.2014, vouchers
under Revenue and Capital Expenditure are being selected under stratified sampling method
and checked as per the guidelines prescribed therein. The discrepancies of the following
nature were noticed and they were communicated to the concerned Treasuries to take
appropriate action in this regard.
Discrepancies related to Goods & Services Tax (GST)
The GST amount at 12% shall be calculated and added to the value of work actually
measured and every bill presented to the Treasury for payment shall include GST at 12%. It
was found that instead of calculating 12% on the total value, it was calculated on “payment
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now to be made”. In some cases, it was calculated for the amount actually arrived at after
deducting the withheld amount of 5% in the total value of work done.
The 2% GST amount shall also be calculated on the value of work done, similar to that of
income tax deduction and shall be shown in the running account bill. But it was noticed that,
in a few cases, deduction of 2% GST amount was not shown in the bill but mentioned in ECS
Data report.
Discrepancies related to Pay Order
Each and every bill submitted to the Treasury shall be scrutinized for the necessary checks
and pay order to be issued by the Sub Treasury Officer, for making the payment. It was
noticed that Payment was made without the necessary pay order in a few cases.
Pay order has to be issued for the Gross amount i.e. net amount plus deductions. In some
cases, the pay order was issued for net amount directly and in some cases, the deductions
were wrongly exhibited and the total of deductions plus net amount could not be tallied with
the gross amount of the bill.
Discrepancies related to Running Account Bill
After the withdrawal of Letter of Credit, the Division remits the Labour Welfare Fund (LWF)
calculated on the total value of work done and when the part bills are submitted, proceedings
will be issued for the work done alone without including the part of LWF. In some cases, it
was noticed that payment was made for the LWF also without including the same in the
sanction.
In a few cases, it was noticed that Running Account Bill was not enclosed with TNTC Form
59 in the absence of which the authenticity of the bill could not be ascertained. Variation was
found between the figures carried forward from the Part bill to Running Account Bill.
The District wise details of the deficiencies noted in the vouchers checked through this
methodology which were communicated to the concerned Treasuries to take appropriate
action in this regard are furnished in Annexure 8.
2.9 Other issues:
2.9.1 Pension Processing
Pension proposals along with Service Register (SR) received from Departments are received
approved after necessary checks and Electronic authorizations are being sent to the Treasuries
for payment and pensioners can download their copy of the authorizations from website of
the AG.
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2.9.2 Instructions to be followed 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 Officers (PAOs) are to be
sent by the PAOs, to the Heads of Departments before their retirement so that the
Heads of Departments may send the same along with pension proposals to Office of
the Accountant General (AG). But despite the instructions issued by Commissioner of
Treasuries and Accounts to all PAOs, this procedure is not being followed by PAOs.
The net qualifying service and the pay last drawn by the Government servant can be
calculated only from the Statement of service. In the past three years, around 200
cases of Self drawing officers and All India Service officers were received without
statement of service, and hence the pension proposals were returned to the
departments without admittance.
2. Department copy of Death cum Retirement Gratuity (DCRG) authorization is being
received for revalidation where payment was not made within one year validity
period. As the treasury copy in such cases is also to be revalidated, Treasury/PAO
was addressed to return their copy. But payment for the such authorisations was
already made based on party copy of authorisation by the treasuries which is highly
irregular. The correct procedure is, on receipt of Death cum Retirement Gratuity
(DCRG) authorisation from the Office of the AG, the Drawing and Disbursing
Officer shall prepare the bill and send the bill to concerned Treasury along with the
Department copy of DCRG authorisation. The treasury officer shall make payment
on the basis of the bill drawn by the DDO and the treasury copy of the DCRG
authorisation. DCRG payment shall not be made on the basis of Party copy of
DCRG authorization.
3. Both Halves (Disburser’s half and Pensioner’s half) of Pension Book have to be
returned to AG by the treasuries as and when the necessity for the same ceases.
4. The Department of Treasuries and Accounts was addressed (January 20181) to
instruct all Treasury officers/Sub treasuries/PPO Chennai 35 to revise the pension of
those Village Administrative Officers for whom minimum pension/Family pension
@ Rs.3050/- pm was admitted and for all beneficiaries as per GO 325 dated
28/11/2011 to Rs. 7850/- pm from 01/10/2017 without insisting revised authorisation
from this office. But still we continue to receive cases for which, pension has not
been revised to Rs.7850/- per month.
21
5. E-Authorisations (Authorisations relating to pensionary benefits are being sent to
Treasuries as pdf files encrypted with digital signature) are being sent for original
pension cases from August 2018 and subsequently it is being extended to Revision
and Family Pension cases also, with a facility to download the pensioner’s copy from
website of the Office of the AG. However, if the pensioners are not able to download
their copy due to technical issues, the same shall not be insisted by the treasuries for
production. As the photo identity document is scanned and sent along with the
authorisations there is no need to insist on party copy for original cases. In respect of
revision cases, as the pensioners are already getting their pension through Treasuries,
production of party copy is not required. This fact has already been conveyed (May
20192) to the Principal Secretary/Commissioner of Treasuries and Accounts for
communication to Treasury Officers. However, it has come to the notice of AG that
party copy is still insisted upon from the pensioners in some Treasuries for making
payment. It is understood that the Commissioner of Treasuries and Accounts has
taken up the matter (June 20193) with the Finance Department for amendment of
Treasury Code, wherein it has been prescribed that the payment is required to be
made by the Treasuries on production of party copy.
6. The Treasury Officers have been instructed to send the vouchers relating to first
payment of pension for the purpose of capturing these details in our system. But only
few Treasury Officers are sending the vouchers separately. If the first payment
vouchers are not sent separately, it is not possible to differentiate the same, and
pension payment could not be posted in such cases. Hence suitable instructions need
to be given again, reiterating the Circular instructions given (June 20094) by CTA in
this regard to all the Treasury officers to send the vouchers relating to first payment
in a separate bundle.
7. For non-self-drawing officers, if the pension proposals are received in advance of
retirement, the pension, commutation and DCRG authorizations will be issued before
retirement. If the Government servant is transferred to another office at the time of
retirement and the same is not intimated to AG, DCRG authorization will be issued to
the office mentioned in the proposals. Consequently, it requires change in DDO and
Treasury. Incomplete details furnished in Pension proposals will lead to change in
DDO or Treasury. In such cases, the treasury officer on intimation from the DDO,
shall forward his copy of authorisation to the concerned PAO/Treasury where
payment can be made instead of returning the authorisation to the AG for correction.
22
Similarly if the DCRG authorisation issued by AG does not come under the control
of the respective Treasury Officer noted in the authorisation, the same shall be
forwarded to the concerned PAO/Treasury by the Treasury Officer himself with a
copy endorsed to the departmental officer, so as to enable him to present the bill to
the concerned PAO / Treasury officer, instead of returning the same to this office.
Though clear instructions to this effect are clearly printed on the backside of the
Authorisation, the same is not being followed by some of the Treasuries resulting in
avoidable delay and hardships to the beneficiaries.
8. In respect of Post Audit Police pensioners, the part of the DCRG amount is being paid
at the first instance due to want of ‘NO DUES CERTIFICATE (NDC)’ and balance
amount is paid after issue of NDC and on the basis of amount noted in the
admissibility report. The admissibility report is not an authorization. Some of the
Treasury Officers/PAOs are sending the admissibility report for revalidation. No
revalidation is required for admissibility report, since no payment shall be made
based on admissibility report.
___________ 1
Letter No. Pen 30/2/1-82/2017-18/42/111896 dated 18/01/2018 2
Vide this office DO letter No.AG(A&E)/Pen 30/4/2019-20/11163 dated 13/05/2019 3
Vide his letter No.26243/Finance (Pension)/2019 dated 12/06/2019
4 RC No.22660/09/E2 dated 15.06.2009
23
PART-3
Defects and other irregularities noticed in the records during inspection of the
Treasury Offices, Sub-Treasury Offices and PAOs
3.1 Units inspected during 2018-2019
The Treasury Inspection is conducted based on the instructions issued by the C&AG vide
letter NO.352-AC.I/SP.III/50-99 dated 28.6.99 whereby Treasuries/PAOs which account for
significant volume of ‘Outgo’ are inspected annually and Sub-Treasuries (STs) are inspected
biennially.
The periodicity of the inspection of the various subordinate offices (i.e. inspecting units) of
Commissioner of Treasuries and Accounts is given below:
Accordingly, during 2018-19, 167 inspection units (i.e.) 32 District Treasuries, 6 Pay and
Accounts Offices, 1 Pension Pay Office, 125 Sub Treasuries and 3 Sub Pay and Accounts
Offices were inspected. The Sub Treasuries and other units other than DT/PAOs, inspected
during the year are listed in Annexure 9.
The Resident Audit Branches of the office of the Principal Accountant General (G&SSA),
Chennai attached to these Pay and Accounts Offices (except Pay& Accounts Office, New
Delhi) have also made observations on review of the accounts of the Pay and Accounts
offices for the year 2018-19 and these observations are included under the appropriate places.
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
Sub PAO corporation, Chennai
2 Biennial
PAO New Delhi and
Assistant Superintendent of stamps, Chennai
2 Once in 4 years
Office of Commissioner of Treasuries and
Accounts
1 Biennial
Offices of the Regional Joint Director of
Treasuries and Accounts
6 Biennial
24
3.2 Outstanding Inspection Reports and Objections
The primary objective of Treasury Inspection is to assist the departmental authorities to
establish a system, where Treasuries work in accordance with the prescribed rules.
Irregularities pointed out by Treasury Inspection Parties need to be rectified at the earliest by
the Treasury Offices, thereby enhancing the efficiency of the working of Treasuries and
quality of Accounts.
Within 20 days of the completion of each Treasury Inspection, the Accountant General will
communicate the Inspection Report (IR) to respective units. 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 units.
However, as on 31.03.2019, there are 391 Reports and 1564 objections for which such
rectification reports were not received. The details of pending Inspection Reports / objections
to the end of 31.03.2019 are furnished in the Annexure 10 (i) Region wise / District wise and
(ii) Year wise.
It would also be observed that for 137 reports comprising 323 objections, rectification
reports have not been received even after a lapse of one year from the date of issue.
Similarly, in respect of PAOs, 641 objections amounting to Rs.33.79 crore were
outstanding as on 31.3.2019. The details are noted below.
Name of the PAO
Items Amount
Madurai 180 21465542North 127 49695011Pension 98 6107021South 95 21410034East 53 156959922High Court 52 78223337 Secretariat 27 3733859High Court Bench at Madurai 9 349658 Total 641 337944384
25
3.3 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,
necessary action had not been taken by the treasury for revalidation. (Annexure 11)
3.4 Improper/Non maintenance of records
The Treasury Inspection Parties while inspecting the 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 received from the
Accountant General or Last Pay certificate is received from other station 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 (ii) non production of certificate for claiming HRA was noticed in 28
inspected units (Annexure 12).
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. Thereafter, passing and auditing of the bills shall
be entered 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 38
inspected units (Annexure 13). Due to non-closure/non-updation of TNTC 70 D register,
it could not be ascertained whether bills had been passed at the Sub Treasuries within
stipulated time limit.
26
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 53 inspected units (Annexure
14).
d) 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. However, it was noticed, that Certificates of
acceptances of balances were not obtained by the Administrators in 37 inspected units
(Annexure 15).
e) Various Deposit Registers, viz., Repayment of Revenue Deposit Register, Security
Deposit Register, Revenue deposit & Criminal Courts deposit, Civil Court deposits, PWD
/Forest/Highways deposit register etc., are maintained by the Treasury Officer. In 19
inspected units, it was noticed that the Deposit registers were not updated and closed
(Annexure 16).
f) 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 26 inspected units that the Reconciliation Register was not updated.
(Annexure 17).
g) According to Reserve bank of India’s recommendations of working group on accounting
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
27
maintenance of Treasury Pass book will help the Sub treasury to reconcile the differences
if any noticed between the treasury and bank figures then and there. It was noticed that 52
inspected units failed to maintain the Treasury Pass Book in the revised format
(Annexure 18).
h) Treasury shall receive date wise monthly statement (DMS) from the connected Bank
Branch on first working day of the following month and check the correctness of the
transactions recorded and certify it within two days and return to the Bank Branch. This
will, in turn, be transmitted by the Branch to the Link Bank for incorporation of the figure
in the Statement forwarded to RBI which is retransmitted by RBI to this office. Delay in
receipt of DMS and verification by TO will result in adopting the incorrect figure by the
Link Bank which will cause a difference under 8675 RBD. Timely receipt of verified date
wise monthly statement (VDMS) in the Link Bank will avoid discrepancy under 8675
RBD. However, such delay in receipt and return of Date wise monthly statement was
found in 28 inspected units (Annexure 19).
i) Improper maintenance of Padlock register and key register was noticed in District
Treasury Sivaganga, Thiruvallur, Sub Treasuries Pallipat, Tirutani, Attur, Chengalpattu,
Tirupur, Ponneri and Salem.
j) As per the circular issued by the Commissioner of Treasuries and Accounts in 3/2004, the
treasuries shall prepare a check memo for each category of pension payments. The check
memo which should be in the form of plus and minus memo shall guard against any
incorrect / excess payment and also serve as an easy mode of check by the Accountant
General (A&E) / Regional Joint Director. The same is reiterated by the Commissioner of
Treasuries and Accounts in circular number Rc. No.39509/2011/E2 dt.27/9/2011. In 26
inspected units, it was noticed that check memos in the form of plus and minus memo to
guard against any incorrect / excess payment were not prepared for making pension
payment. (Annexure 20).
3.5 Observations relating to Deposits
1. 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 in most of the Treasuries / Sub Treasuries that an amount of Rs.3.89
28
crore remained unclaimed for more than four years and yet not lapsed to Government.
(Annexure 21)
2. Inoperative Personal Deposit Account:
In PAO (South) and PAO (North), there are 35 items of inoperative Personal Deposit
Account authorised from sources other than Consolidated Fund amounting to Rs.28.03 crore
as on 31.03.2019.
8443-106-AC Items Amount (In Rupees)
South 19 1,47,03287North 16 26,55,72670Total 35 28,02,75957
3.6 Excess payment of Pension and Gratuity
a) Excess payment of Pension due to delayed commencement of reduced pension was made
in 19 inspected units to the tune of Rs.12,52,973/- in 45 cases. (Annexure 22)
b) In 27 inspected units as listed in Annexure 23 involving 56 cases and amount of
Rs.26,99,907/-, it was observed that enhanced family pension was paid to the pensioners
beyond the conditional period.
c) Excess Payment of pension due to other miscellaneous reasons to the tune of
Rs.2,08,79361/- was made by most of the Treasuries. (Annexure 24).
3.7 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 the 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 88 inspected units involving 487 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 25).
29
3.8 Stamp Account : Huge retention of stamps in the Treasuries
a) Stamps of huge value were kept in stock for long period in 66 inspected units as listed in
Annexure 26 which involves an amount of Rs.128.88 crore, without transferring them
to the other Treasuries / Sub- Treasuries with requirements.
b) No steps were taken by the following Sub Treasury Officers, for removal of damaged
stamps.
Sl.
No
Name of the Sub Treasury Number of cases Amount
In Rupees
1 Ramnad 42 129840
2 Perambur-Purasawakkam 8 102320
3 Kodavasal 2 8200
4 Mylapore- Triplicane 11 39525
5 Coimbatore South 18 274500
Total 83 8783910
c) Destruction of soiled / obsolete stamps:
The Superintendent of Stamps, Chennai had instructed (May 2018 and July 2018†) all the
Treasury Officers to furnish the destruction proposals for the soiled stamps along with the
Form No.XVIII to the General Stamp Office, Chennai for submitting the consolidated
destruction proposals to the Principal Secretary / Commissioner of Treasuries and Accounts.
During the Treasury Inspection at District Treasury Chennai during March 2019, it was
observed that the following stamps are non-moving for longer period at Sub Treasuries in
Chennai as well as at this District Treasury and became soiled / obsolete as on date.
Sl. No. Name of Stamp Face Value
(in Rupees)
1. Non Judicial 5,24,920
2. Court Fee Paper 30,975
3. Court Fee Label 1,260
† Letters No.Rc.No.923/2018/S2 dated 15/5/2018 and 23/7/2018
30
4. Foreign Bill 10,88,35,732
5. IALF 1,73,83,175
6. Brokers Note 2,92,67,020
7. Insurance 42,32,63,153
Total 57,93,06,235
Necessary proposal for destruction of soiled stamps and to write off the face value of above
stamps had been submitted (February 2019‡) by the Additional Treasury Officer, Chennai to
the Assistant Superintendent of Stamps Chennai, however, no action was taken in this regard
(July 2019),
d) Disposal of damaged / manufacturing defective sheets of stamps
The manufacturing defective / damaged stamps available at all the District / Sub Treasuries
had been returned to District Treasury, Chennai. The District Treasury had consolidated such
stamps and sent necessary proposals to Nasik / Hyderabad in the year 2011 for exchange of
those defective stamps with good sheets.
The Deputy Controller of Stamps, Central Stamp Depot, Nasik / Hyderabad had returned
most of the stamps without exchange with new ones in various batches by quoting the
reasons namely –“due to change in design and water mark, no pocket slips are available,
some items are old design”.
Therefore, the Deputy Controller of Stamps, Central Stamp Depot, Nasik/Hyderabad
recommended to take necessary action to dispose of those stamps as per Rule 49(2) of Supply
and Distribution of Stamps as in force in the State of Tamil Nadu, which empowers Principal
Secretary / Commissioner of Treasuries and Accounts, Chennai 35, to accord approval for
destruction and write off the value of stamps, wherein the value exceeds Rs.300/ -.
Accordingly, the following proposals for the disposal of damaged / defective sheets of stamps
which were sent to the Assistant Superintendent of Stamps, Chennai, through CTA, by the
Treasury Officer, was pending for more than three years.
‡ Letter Rc.No.255/2019/C2 dated 15/2/2019
31
File No. &
Date
Face Value
(Rs.)
Details of correspondences made
2586/09/C1 dt.27/01/2012
34,01,180 Prl. Secy. / CTA, Chennai in Lr.No.48635/L2/2017 dt.23/11/2017, requested the Govt. to issue destruction order and write off the value of defective stamps
2055/2013/C1 dt.07/07/2014
34,81,980 Prl. Secy. / CTA, Chennai in Lr.No.48636/L2/2017 dt.27/6/2018, requested the Govt. to issue destruction order and write off the value of defective stamps
3218/2014/C1 13,46,365 T.O., Chennai in Lr.No.3238/C1/2014 dated 8/2/2018 requested Assistant Superintendent of Stamps Chennai to take action for disposal of defective stamps.
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, it is provided 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 16 inspected units as listed in Annexure 27, 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 the present status of sealed packets/sealed bags i.e. whether the valuables are
present or lost, sealed articles are intact or not.
In 69 inspected units given in Annexure 28, such annual verification of valuables was not
done by the depositors.
32
3.11 Inspection of Treasuries conducted by the Commissioner of Treasuries and
Accounts and Regional Joint Director of Treasuries & Accounts
As per the provision of Tamil Nadu Treasury Rule 4, the Commissioner of Treasuries &
Accounts Department (PS/CTA) and Regional Joint Director of Treasuries & Accounts
(RJDs) are periodically inspecting District Treasuries and Sub Treasuries.
The PS/CTA has conducted the Inspection of District Treasuries on the dates given below:
Sl. No Name of the District Period of Inspection
1 Tirunelveli 07/05/2018 to 08/06/2018
2 Dindigul 02/07/2018 to 27/07/2018
3 Tuticorin 27/08/2018 to 28/09/2018
4 Ramanathapuram 01/10/2018 to 26/10/2018
5 Sivagangai 08/11/2018 to 23/11/2018
6 Virudhunagar 10/12/2018 to 31/01/2019
7 Kanyakumari 04/02/2019 to 22/03/2019
The number of Sub Treasuries inspected by the Regional Joint Directors of all the six regions
Coimbatore, Vellore, Tirunelveli, Madurai, Trichy and Chennai, during the year 2018-19 is
furnished below:
Sl. No Name of the Regional Joint Director of Treasuries & Accounts Department
Number of Sub Treasuries inspected during the year
1 Madurai 37
2 Trichy 37
3 Tirunelveli 25
4 Chennai 22
5 Coimbatore 14
6 Vellore 9
33
3.12 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 shall be got written back or credited to Government Account by crediting the
original expenditure head of account. However, to the end of 31.03.2019, 613 cheques
amounting to Rs.6.87 crore are still remaining unencashed, in some of the Treasuries.
The Treasury wise details have been provided in Annexure 29.
Similarly, the details of cheques remaining unencashed in various PAOs are given below:
Name of the PAO Unencashed cheques Item Amount
South 33203 1793846324East 12082 2737834167North 6084 97579896Secretariat 4556 68356412Madurai 1748 30489027High Court 364 1999997Corporation 21 14862Pension 15 117323Total 58073 4730238008
3.13 Amount returned by Banks under Electronic Clearance System (ECS) not settled to
beneficiaries.
As on 31.03.2019, an amount of Rs.11.36 crore pertaining to 26154 beneficiaries were
returned by bank under ECS and remain under suspense account in various TOs/STs, for
want of correct details such as Name of the beneficiary, savings Bank Account Number etc
(Annexure 30).
34
In PAOs also, such observations were made and the details are as below:
Name of the PAO ECS not settled to the beneficiaries
Item Amount South 5264 10493838
East 959 10131745North 1510 5119593
Secretariat 42 309298High Court 94 386407
Total 7869 26440881
The Commissioner of Treasuries and Accounts issued instructions § to remit the returned
ECS pending for more than three months into Government Account after informing the
Drawing and Disbursement Officers. Since then, the Returned ECS has come down to a huge
extent.
3.14 Other Miscellaneous Observations
a. Excess payment of Half yearly Interest made to Local Fund Deposits
In some of the Sub Treasuries, it was noticed from the chittas of Local Fund Deposit
available, that incorrect minimum balance was taken into account for interest calculation,
which led to excess payment of Half yearly interest in 53 cases to an amount of Rs.8,95,784/-
(Annexure -31)
b. Non deduction of subscription under New Health Insurance Scheme
As per para (v) of G.O. Ms. No 222 Finance (Pension) Department dated 30/06/2018, Health
Fund (New Health Insurance Scheme, 2018) at the rate of Rs.350/- p.m, has to be recovered
from the pensioners/Family pensioners by deduction in the monthly pension /Family pension
from the month of July 2018.
§ Lr. No. 42094/2017/D3 dt.26.03.2018
35
However, on a scrutiny of the Civil Pension audit register, and pension schedule in various
District Treasuries and Sub Treasuries, it was noticed that the Health fund at the rate of Rs.
350/- p.m, totalling to Rs.7,48,650/- was not recovered from the pensioners (Annexure 32).
c. Expenditure incurred against Budget provision of works under the head 8443-
Depostis - Class III has lead to minus balances
While scrutinising the records at Dharmapuri District Treasury, it was observed that the
Divisional Engineer (H) NABARD and Rural Roads Division, had submitted proposals to the
Treasury to a tune of Rs.22,47,678/- for making payments under the Head 8443-Deposits
(Class-III) for the year 2017-18. There was no change in figures for the period 2016-17 also.
Further, it was noticed that there were minus figures against some works as detailed in
Annexure 33. It is construed that excess payments could have been made to the contractors
against the budget provisions of that particular work.
d. Minus balances under Deposit Register due to misclassification
i) It was seen from the Criminal Court Deposit register of Special Sub Judge (LOAP) Vellore
that, the deposit account has ended with a adverse balance of Rs. (-) 71,641/- as on 05-11-
2018. In spite of the existence of minus balance in the deposit account, payments were
continued to be paid and the adverse balance increased to Rs.(-) 51,49,325/- as on 31-12-
2018.
ii) It was seen from the T Deposit Register of Executive Officer, Town Panchayat, Thorapadi,
that the deposit account ended with an adverse balance of Rs. (-) 66040.63 on 30/ 11/2017
and no transactions have taken place thereafter.
The existence of minus balance in the deposit account shall be due to either over drawal or
misclassifications made in the Treasury Account.
e. Wrong classification of Revenue Receipts
The finance department vide Lr. No.22400/LC /2016-1,dt.31/03/2016 read with GO 72 dt
29/02/2016 stipulated that the existing Letter of Credit system for PWD
(Buildings/Irrigation), Highways and Forests or cheque system of Technical Education, shall
remain suspended and all transactions of the above departments will be made by presenting
bills in the PAO/DTO/STOs under the ECS system with effect from 01/04/2016. Further, it
36
was stated in the letter that all concerned PAOs/DTs/STOs shall open the following new
heads of account as detailed below:
Head of A/C Nomenclature
8443-00-109-AB Class-I, cash deposits of subordinates as secured deposits
AB-0007 Out go: 000D- Receipts
8443-00-109-AC Class-II, cash deposits of Contractors as security Forests
AC-0005 Out go: 000F- Receipts
8443-00-109-AD Class-III, cash deposits for works to be done
AD-0003 Out go: 000H- Receipts
8443-00-109-AE Class-IV, Sum due to contractor on closed account
AE-0001 Out go: 000J- Receipts
8443-00-109-AF Class-V, Miscellaneous deposits-
AB-0009 Out go: 000B- Receipts
While reviewing the accounts of the Forest department, it was noticed that the department
had received various receipts from the individuals through sales, fee collection - permit fees,
sale of permit, C Fees collection, property mark registration etc. which was credited into
‘8443-00-109-AF-00B (Class-V)’ and was also accounted for under the same head of
account. The procedure adopted for accounting is not in order. 109 such cases were observed
in 4 inspected units as given below:
Sl. No Name of the District Number of cases
1 Nagercoil 12
2 Nilgiris 70
3 Villupuram 13
4 Namakkal 14
Total 189
f. Incorrect classification of CPS contributions
According to G.O.M.S.No.1155 (Public) (Special B) department dated 8.12.2011 read with
Ministry of Finance, Department of Economic Affairs notification No.5/7/2003/ECB/&PBR
37
dated 22.12.2013 and Ministry of Personnel Public Grievances and Pension, department of
Personnel and Training Lr.No.25014/14/2001/AIS (II) dated 8.9.2009, Government have
introduced a new restructured defined contribution pension scheme (viz) New Pension
Scheme, for the members of All India Services appointed on or after 01.01.2004. Further
instructions were issued regarding booking of subscription to contributory pension scheme
for other category of Government Servants. However, while checking the Sub Account 23
and 27C and 27 E, in some of the Treasuries like Tuticorin, Tirunelveli, Nagapattinam, Theni
and Tirupur, it was noticed that the recoveries and adjustment amounts towards subscriptions
of one head of account were wrongly classified under some other Head of Accounts which is
as below:
Sl. No
Description Correct head of account Wrongly booked under
1 CGEGIS Contribution
8658 00 101 AA 100 F 8658 00 101 AA 04
2 Central Civil Family Pension
8658 00 101 AA 241 F 8658 00 101 AA 0006
3 Contributory Pension SchemeAided Institutions
8342 00 117 AC 0000 8342 00 117 AC
4 Contributory Pension SchemeMunicipal Institutions
8342 00 117 AI 0008 8342 00 117 AI
g. Classification of payment of pension
(i) While checking the pension schedule of some the Treasuries like Coimbatore, Salem and
Tiruvallur, it was seen that payment of teacher pensions relating to the Government /
Panchayat Union Schools was wrongly classified every month under the Head of Account
“2071 01 109 AB 2711” (Teacher Pension) instead of under the Head of Account “2071 01
101 AA 2719” (Civil Pension).
(ii) Village Assistants pension (VAS) shall be categorized as Special Pension and payments
made to them shall be booked under the Head viz. “2071 01 101 AI 2713”.
However, during the inspection at Kanchipuram and Erode, it was seen from the pension
records that the payment of special pension made to Village Assistants was classified under
the Head “2071 00 101 AA 2719”.
h. Incorrect classification in accounting the transactions relating to Electronic Advice
Payment
Controller General of Accounts (CGA) has issued certain correction Slips to the List of Major
and Minor Heads to be adopted in State Government accounts. Among the list of correction
slips, the CS No.778 dated 20/02/2015 pertains to a new minor head “113- Treasury
38
Electronic Advice Payments (ECS)” to be opened under the Major Head “8670” and all the
ECS transactions have to be classified under this Head and the fact has been communicated
to the Commissioner of Treasuries and Accounts Chennai vide Lr.No.AG(A&E)/Book
I/GL/2017-18/8073 dated 24/04/2017 to make necessary arrangements to provide figures
relating to “cheques-issued” to be booked under 8670-104 and ECS transaction under the
Minor Head 8670-113 distinctively.
However, it was observed that in some of the Treasuries listed below, the transactions
relating to the ECS payment transaction made by the District Treasury through agency bank
are still being booked under “8670-104” instead of “8670-113”.
Sl. No Name of the District
1 Coimbatore
2 Dharmapuri
3 Sivagangai
4 Tiruvarur
5 Tirunelveli
6 Perambalur
7 Kanchipuram
8 Nagapattinam
9 Krishnagiri
10 Erode
11 Theni
12 Salem
i. Non-Mustering by pensioners resulting in stoppage of Pension
According to Government letter No.2428/98-5 dated 21/07/2009 of Finance (Pension)
Department, all pension disbursing officers should make arrangement for annual mustering of
pensioners from April to June every year if they do not produce life certificate. If they
produce life certificate, the same can be accepted.
But during the Treasury Inspection conducted in various Treasuries / Sub Treasuries, it was
noticed from the check register and pension schedule, the pension payments were stopped
due to non-mustering in 333 cases. The life certificate was also not received. Especially, in
Vilavancode Sub Treasury, 103 pensioners have not done their annual mustering.
39
Annexure 1 (Para 1.1)
1
Additional Director (Admin)
Personal Assistant(Admin)(In Chief Accounts Officer Cadre)
Personal Assistant(Treasury Control)(In Chief Accounts Officer Cadre)
Additional Director
(e-Governance)
*Regional Joint Directors (Chennai, Madurai, Trichy, Coimbatore, Vellore, Tirunelveli)
Pension Pay Officer, Chennai (Chief Accounts
Officer Cadre)
32, District Treasury Officers - In Chief
Accounts Officer Cadre
Pay and Accounts Officer (North)
Chennai*
Pay and Accounts Officer (South)
Chennai*
Pay and Accounts Officer (East)Chennai*
Pay and Accounts Officer (Secretariat)
Chennai*
Pay and Accounts Officer Madurai*
Pay and Accounts Officer (High Court)
Chennai*
Sub Pay and Accounts Officer (Corporation)
Chennai* *
Sub Pay and Accounts Officer (High Court Branch, Chennai)
Madurai* *
Sub Pay and Accounts OfficerNew Delhi* *
Principal Secretary / Commissioner of Treasuries and Accounts
Assistant Superintendent of Stamps, Chennai
( Chief Accounts Officer Cadre)
Joint Director (New Health Insurance
Scheme)
1. Accounts Officer (Bills)2. Accounts Office(IFHRMS)3. Accounts Officer (New Health Insurance Scheme)
4. Accounts Officer (Pensioner New Health Insurance Scheme )
5. Accounts Officer (System Analyst)
6.Accounts Officer (GeM)
Joint Director (e-Governance)
OVERALL CHART OFDEPARTMENT OF TREASURIES AND ACCOUNTS
Additional Director(Schemes)
Additional Director (New Pension Scheme)
* In Joint Director Cadre
* * In Accounts Officer Cadre
243 Sub Treasuries-(Assistant Treasury
Officer)
1. Chief Accounts Officer (New Pension Scheme)
2. Assistant Accounts Officer (New Pension Scheme)
1. Chief Accounts Officer (Legal Cell)
2. Assistant Accounts Officer (Legal Cell)
40
Annexure 2 (Para 2.1)
DISTRICT WISE DETAILS OF WANTING VOUCHERS FOR THE YEAR 2018-19
NAME OF DISTRICT NUMBER OF VOUCHERS AMOUNT DINDIGUL 70 118730291SIVAGANGAI 68 102093539KANCHEEPURAM 54 238721435TIRUPPUR 32 166660787VILLUPURAM 59 485810000COIMBATORE 63 96998834DHRAMAPURI 37 36817058NAGERKOIL 27 85546162PERAMBALUR 17 7810934PUDUKOTTAI 46 52784807RAMNAD 27 49767032TRICHY 71 155235311TIRUVALLUR 58 214311698CUDDALORE 41 99695445MADURAI 31 47859631ARIYALUR 24 21613081KARUR 12 63353850NAMAKKAL 12 20816485SALEM 102 306401568KRISHANGIRI 18 99046131THANJAVUR 30 185937676TIRUVARUR 23 86937422THENI 23 37621797TIRUVANNAMALAI 126 286520354VIRUDHUNAGAR 26 220145923VELLORE 111 442093053ERODE 40 78600967NAGAPATTINAM 25 66060031TUTICORIN 30 51453689TIRUNELVELI 73 104034067NILGIRIS 22 21332294 GRAND TOTAL 1398 4050811352
41
Annexure 3 (Para 2.2)
Treasury wise details of pending Temporary Advances drawn up to 31.03.2019 Sl. No Name of the Treasury/PAO Number of items Amount
1 DT Ariyalur 24 11573114 2 DT Coimbatore 38 22931027 3 DT Kancheepuram 35 29905134 4 DT Cuddalore 53 62460293 5 DT Dharmapuri 22 15140342 6 DT Krishnagiri 17 9978256 7 DT Erode 4 6041380 8 DT Karur 27 14521122 9 DT Madurai 19 16808250
10 DT Nagapattinam 23 10777800 11 DT Namakkal 5 4029739 12 DT Perambalur 13 3900490 13 DT Salem 25 22877769 14 DT Thanjavur 5 8639200 15 DT Tiruvarur 20 11628060 16 DT Udhagamandalam 2 100000 17 DT Tiruppur 14 8410650 18 DT Tirchy 21 13323243 19 DT Pudukkottai 28 21610389 20 DT Sivagangai 18 21345472 21 DT Dindigul 4 4974135 22 DT Tirunelveli 24 6446840 23 DT Nagarcoil 10 4361251 24 DT Virudhunagar 9 5738200 25 DT Thoothukudi 15 11319505 26 DT Ramanathapuram 35 12974424 27 DT Tiruvallur 31 29430360 28 DT Villupuram 24 23209020 29 DT Vellore 18 19717623 30 DT Tiruvannamalai 21 13828970 31 PAO (South) 81 2596069959 32 PAO (North) 38 78545656 33 PAO (East) 39 320256007 34 PAO (Secretariat) 74 46987887 35 PAO (High Court), Chennai 91 720245908 36 PAO Madurai 61 45091366
GRAND TOTAL 988 4255198841
42
Annexure 4 (Para 2.4.1)
Details of wanting MCA credit schedule in respect of All India Service Officers
Sl. No
Month District Sub Account Amount
1 Sep-18 Ariyalur 20B 3300
2 Nov-18 Kanchipuram 10 17800
3 Sep-18 Cuddalore 10 4000
4 Mar-19 Cuddalore 11 490
5 Mar-19 Cuddalore 4 1000
6 Feb-19 Nagercoil 18D 1400
7 Feb-19 Nagercoil 11 840
8 Mar-19 Nagercoil 11 840
9 Feb-19 Nilgiris 26C 4380
10 Jan-19 PAO Madurai 11 6000
11 Feb-19 PAO Madurai 26E 3050
12 Aug-18 Sivagangai 26E 1000
13 Mar-19 Sivagangai 16A 5000
14 Mar-19 Erode 8 1500
15 Nov-18 Nagapattinam 10 3000
16 Sep-18 Nagapattinam 11 1480
17 Feb-19 Nagapattinam 11 1000
18 Feb-19 Nagapattinam 18B 7330
19 Mar-19 Nagapattinam 11 1000
20 Oct-19 Salem 5 3000
21 Feb-19 Salem 16 830
22 Aug-18 Tiruvallur 12 4000
23 Sep-18 Tiruvallur 12 2000
24 Oct-18 Tiruvallur 10 4500
25 Oct-18 Tiruvallur 11 1000
26 Oct-18 Tiruvallur 17 3000
27 Nov-18 Tiruvallur 12 2000
28 Dec-18 Tiruvallur 13 1000
29 Jan-19 Tiruvallur 12 1000
43
30 Feb-19 Tiruvallur 12 2000
31 Feb-19 Tiruvallur 13 3423
32 Feb-19 Tiruvallur 18A 3700
33 Feb-19 Tiruvallur 26D 2500
34 Mar-19 Tiruvallur 13 7200
GRAND TOTAL 105563
44
Annexure 5 (Para 2.4.3) Treasury/PAO wise details of wanting schedules in respect of
General Provident Funds
TREASURY/PAO Number of wanting
schedules Amount in
Rupees ARIYALUR 3 24675COIMBATORE 10 94430CUDDALORE 4 36610DHARMAPURI 10 143285DINDIGUL 17 196815ERODE 1 10000KANCHEEPURAM 7 72050MADURAI 7 76899NAGAPATTINAM 6 21214NAGERCOIL 23 243188NAMAKKAL 3 56000PAO EAST,EGMORE,CH-8 17 403589PAO MADURAI 625001 2 38317PAO NORTH RAJAJI SALAI CH-1 3 13286PAO SOUTH, CH-35 3 39508PERAMBALUR 1 13600SALEM 18 540218SIVAGANGAI 25 244848THANJAVUR 13 90546THENI 3 37369THIRUVARUR 3 24398TIRUCHIRAPALLI 2 30000TIRUNELVELI 4 39725TIRUPUR 11 168708TIRUVALLUR 42 507337TIRUVANNAMALAI 30 431809TUTICORIN 11 206775UDHAGAMANDALAM 1 15000VELLORE 51 622042VILLUPURAM 28 382911VIRUDHUNAGAR 8 91449TOTAL 367 4916601
45
Annexure 6 (Para 2.4.3)
Copies of Letters addressed to Commissioner of Treasuries & Accounts & Treasuries
48
Annexure 7 (Para 2.5)
YEAR WISE ANALYSIS OF THE DIFFERENCES OF RESERVE BANK DEPOSITS
Year for the previous years and month for the current
year
DEBIT CREDIT
Number of items Amount in Rs.
Number of items Amount in Rs.
2009-2010 6 1,17,29,520.73 9 61,26,561.612010-2011 14 4,68,89,169.41 13 2,67,78,460.372011-2012 34 8,82,76,093.96 27 3,57,99,517.822012-2013 70 41,83,77,296.28 66 24,59,65,092.632013-2014 125 65,08,92,085.00 155 69,06,55,259.712014-2015 162 6,71,10,99,159.75 195 6,85,85,09,609.992015-2016 230 4,92,51,24,525.58 312 4,97,89,55,131.682016-2017 261 33,23,05,46,083.59 372 35,96,88,97,258.542017-2018 285 5,36,22,67,489.66 334 3,60,16,88,260.17
Apr-18 19 3,16,01,119.00 24 47,70,44,614.04May-18 18 54,18,02,888.93 32 1,21,33,97,453.98Jun-18 32 1,65,97,79,605.10 25 1,09,56,31,218.97Jul-18 16 63,83,00,986.30 25 96,20,27,615.50Aug-18 18 67,07,74,358.50 28 1,09,68,56,901.09Sep-18 16 10,35,11,329.62 17 30,07,38,810.26Oct-18 13 6,86,73,424.00 27 89,10,65,901.15Nov-18 23 83,30,26,230.85 23 49,96,41,046.36Dec-18 15 29,31,91,111.28 41 69,51,89,200.76Jan-19 20 2,03,26,705.50 23 69,85,91,747.98Feb-19 20 32,39,72,808.90 29 1,27,91,02,970.10Mar-19 22 1,03,66,06,268.54 32 1,07,62,26,907.63
TOTAL
1419 57,66,67,68,260.48 1809 62,69,88,89,540.34
NET DIFFERENCE 5,03,21,21,279.86 CR
49
Annexure -8 (Para 2.8)
Types of objections noticed while checking vouchers selected through Stratified Sampling
Treasury Findings Sub-Account
Month References issued vide
Remarks
Ariyalur Escalation amount wrongly carried forward in excess
21
07/2018 DC4/II/SRS/18-19/136/64132, dt29.10.18
Reply received
Coimbatore GST amount calculated on ‘Payment now to be made’ instead of ;’Value of items actually measured’
12/2018
DC4/II/SRS/19-20/23/1705, dt04.04.19
DC4/II/SRS/18-19/27/1736, dt5.4.19
Running Account Bill not enclosed with the bill.
DC4/II/SRS/18-19/31/1769,, dt04.04.19
Wrong calculation of GST @ 12%
01/2019 DC4/II/SRS/18-19/66/15083, dt24.5.19
GST amount calculated after deducting 5% withheld amount
DC4/II/SRS/19-20/69/15088, dt28.05.19
Pay order not signed by the Sub-Treasury Officer
15A 02/2019 DC4/II/SRS/19-20/50/2174, dt14.05.19
Cuddalore Proceedings not enclosed with the bill claimed
26C
4/2018
DC4/II/SRS/18-19/90/46578, dt27.08.18
Reply received
Bill passed without the pay order of the TO.
5/2018 DC4/II/SRS/18-19/111/56832, dt01.10.18
DC4/II/SRS/18-19/77/44469, dt16.08.18
Reply received
50
Sanction accorded for 6/18, but bill claimed for 4/18
16 10/2018 DC4/II/SRS/18-9/156/65109, dt01.10.18
Reply received
Dindigul Value of actually measured carried forward after adding GST 12%
21 05/2018 DC4/II/SRS/18-19/106/51941, dt 17.9.18
Reply received
Incomplete details for the sanction amount in the proceeding
7 8/2018 DC4/II/SRS/18-19/140/64161,
dt29.10.18
Dharmapuri Bill amount differs from the sanction accorded
21 06/2018 DC4/II/SRS/18-19/123/58548,, dt01.11.18
Reply receivdd
Erode Details not filled-in, in the acquittance, but signature of the contractor obtained.
21 04/2018 DC4/II/SRS/18-19/81/46565
dt9.8.18
Reply received
05/2018 DC4/II/SRS/18-19/117/56857, dt26.9.18
Reply received
Variation between the figures carried forward from LS Part bill
DC4/II/SRS/18-19/115/56850, dt26.09.18
Reply received
Bill not claimed in TNTC Form 40(a). Pay order not issued by the TO
15B 9/2018 DC4/II/SRS/18-19/179/87024, dt17.01.19
Availability of balance wrongly arrived at.
26C 10/2018
Kancheepuram
Allotment &expenditure incurred shown in excess of sanction accorded.
20C 12/2018
12/2018
DC4/II/SRS/19-20/ DC4/II/SRS/18-19/744, dt02.04.19
Reply received
Value of work done shown in the running account bill instead of work payment for a part of work
8 DC4/II/SRS/19-20/42/4710, dt12.04.19
Reply received
Value of actually measured 21 5/2018 DC4/II/SRS/18-19/100/51821,
Reply
51
Karur
carried forward after adding
The GST 12%
dt17.09.18 received
Krishnagiri Budget allotment for 2017-18 shown in the bill related to 2018-19
19 8/2018 DC4/II/SRS/18-19/186/87475, dt17.1.19
Madurai Variation in the amount shown in pass order and pay order.
15A 4/2018 DC4/II/SRS/18-19/48/28911, dt4.7.18
Protective Endorsement not filled-in. Pay order not issued by TO
8 6/2018 DC4/II/SRS/18-19/147/65095, dt 1.11.18
Reply received
Details not filled-in, in the bill claimed. Proceeding not enclosed
26C 9/2018 DC4/II/SRS/18-19/188/87483, dt17.01.19
Reply received
Nagappattinam
Variation between the allotment shown and the amount in sanction order
26C 7/2018 DC4/II/SRS/18-19/145/64239, dt 29.10.18
Nagercoil 1% LWF exhibited in Running Account-sanction not accorded
21 1/2019 DC4/II/SRS/18-19/50/12166, dt14.05.19
Namakkal Availability of balance wrongly arrived at
26C 12/2018 DC4/II/SRS/19-20/44/4722, dt12.04.19
Pudukkottai TDS amount wrongly worked out
21 5/2018 DC4/II/SRS/19-20/109/51980, dt17.09.18
Reply received
Ramad An insurance premium of 2 lakhs deducted in the running Account bill without any details. Acquittance not filled-in
21 6/2018
DC4/II/SRS/18-19/199/87511, dt17.01.19
Available balance wrongly worked out
26C DC4/II/SRS/18-19/ 132/58620, dt11.10.18
Salem Pass order wrongly issued for the amount inclusive of
21 9/2018 DC4/II/SRS/18-19/ 200/87514,
52
Labour Welfare Fund . Hand receipt not enclosed
dt17.01.19
Bill not claimed in TTNTC Form 40(a). Pay order not issued by the Treasury officer.
13 9/2018 DC4/II/SRS/18-19/ 176/87002, dt11.10.18
Withheld deductions included in the total deductions
8 11/2018 DC4/II/SRS/19-20/34/2155, dt05.04.19
Reply received
Signature of the contractor obtained for payment made to LWF
21 1/2019 DC4/II/SRS/19-20/57/13917, dt24.05.19
Tiruppur Wrong calculation of 5% WHA on value of items actually measured
21 5/2018 DC4/II/SRS/18-19/ 84/46571, dt124.08.18
Reply received
Price escalation amount not included for the calculation of GST, Withheld& IT
21 7/2018 DC4/II/SRS/18-19/ 191/874394, dt117.01.19
Pass order wrongly issue for an amount inclusive of IT deductions.
21 1/2019 DC4/II/SRS/18-19/ 60/13933,, dt124.05.19
53
Annexure 9 (Para 3.1)
List of units other than DTs/PAOs inspected during 2018-19
Sl. No Name of the Sub Treasury Sl. No Name of the Sub Treasury
1 Ariyalur 29 Chengalpattu
2 Mylapore-Triplicane 30 Maduranthagam
3 Perambur-Purasawalkam 31 Tambaram
4 Coimbatore [North] 32 Thirukalukkundram
5 Coimbatore [South] 33 Kancheepuram
6 Valparai 34 Cheyyur
7 Cuddalore 35 Uthiramerur
8 Harur 36 Walajabad
9 Palacode 37 Karur
10 Dharmapuri 38 Kulithalai
11 Pennagaram 39 Aravakurichy
12 Pappireddipatti 40 Hosur
13 Kodaikanal 41 Denkanikottai
14 Nilakottai 42 Uthangarai
15 Palani 43 Pochampalli
16 Dindigul 44 Thiruvarur
17 Vedachandur 45 Madurai [North]
18 Natham 46 Madurai [South]
19 Oddanchatram 47 Kalkulam
20 Bhavani 48 Karingal
21 Gobichettypalayam 49 Thoovalai (Boothapandi)
22 Sathyamangalam 50 Vilavancode (Kuzhithurai)
23 Erode 51 Nagercoil
24 Perundurai 52 Eraniel
25 Anthiyur 53 Kanniyakumari
26 Kodumudi 54 Mayiladuthurai
27 Udhagamandalam 55 Sirkali
28 Veppanthattai 56 Tharangampadi
54
57 Kunnam 89 Nagapattinam
58 Aalathur 90 Vedaranyam
59 Pudukottai 91 Namakkal
60 Gandarvakottai 92 Kollimalai
61 Keeranur 93 Paramakudi 62 Rameswaram 94 Kodavasal
63 Ramanathapuram 95 Needamangalam
64 Thiruvadanai 96 Tiruppur
65 Mandapam Camp 97 Dharapuram
66 Kadaladi 98 Kangeyam
67 Devakottai 99 Tuticorin
68 Sivagangai 100 Ottapidaram
69 Singampunari 101 Virudhunagar
70 Tirupuvanam 102 Srivilliputhur
71 Sankari 103 Vellore
72 Salem 104 Gingee
73 Yercaud 105 Villupuram
74 Lalgudi 106 Kallakurichi
75 Manaparai 107 Attur
76 Musiri 108 Metur
77 Thuraiyur 109 Uthukottai
78 Tiruchirappalli 110 Pallipet
79 Sengottai 111 Poonamallee
80 Tenkasi 112 Madavaram
81 Tirunelveli (Junction) 113 Orathanadu
82 Tirunelveli [Town] 114 Pattukottai
83 Radhapuram 115 Thanjavur
84 Tiruvannamalai 116 Periyakulam
85 Avadi 117 Theni
86 Illupur 118 Bodinayackanur
87 Tiruthani 119 Uthamapalayam
88 Tindivanam 120 Andipatti
55
121 Tirukoilur Name of the Sub PAO inspected 122 Vanur 1 SPAO New Delhi 123 Sankarapuram 2 SPAO Corporation 124 Ulundurpet 3 SPAO High Court Bench Madurai
125 Ponneri
56
Annexure- 10 (i) (Para 3.2)
i) District wise Analysis of pending Inspection Reports/Paras as on 31.03.2019
1. Regional Joint Director of Treasuries & Accounts- Tirunelveli Region
TREASURIES ACCOUNTS PENSION TOTAL Reports Paras Reports Paras Reports Paras1.Nagercoil 8 44 8 55 16 992.Tuticorin 4 6 6 21 10 273.Tirunelveli 2 3 2 4 4 74.Virudunagar 2 5 2 5 4 10Total 16 58 18 85 34 143
2. Regional Joint Director of Treasuries & Accounts- Madurai Region
1.Madurai 4 15 6 15 10 302.Theni 6 19 5 17 11 363.Dindigul 7 21 6 28 13 494.Pudukottai 4 24 3 9 7 335.Sivagangai 6 29 6 20 12 496.Ramnad 7 36 7 27 14 63Total 34 144 33 116 67 260
3. Regional Joint Director of Treasuries & Accounts- Vellore Region
1.Vellore 6 24 5 13 11 372.Dharmapuri 7 31 5 12 12 433.Krishnagiri 1 4 1 1 2 54.Tiruvannamalai 3 11 4 11 7 225.Salem 9 32 8 25 17 576. RJD Vellore 1 6 0 0 1 6Total 27 108 23 62 50 170
4. Regional Joint Director of Treasuries & Accounts - Coimbatore Region
1.Coimbatore 9 47 10 43 19 902.Nilgiris 7 34 8 27 15 613.Erode 4 8 3 8 7 164.Tiruppur 9 54 9 34 18 885.Karur 6 22 4 9 10 316. RJD Coimbatore 2 11 0 0 2 11Total 37 176 34 121 71 297
57
5. Regional Joint Director of Treasuries & Accounts - Trichy Region 1.Trichy 11 41 14 55 25 962.Ariyalur 2 5 1 7 3 123.Perambalur 0 0 2 4 2 44.Nagapattinam 9 32 8 22 17 545.Thanjavur 10 36 6 19 16 556.Tiruvarur 1 10 4 16 5 267.Namakkal 5 7 5 10 10 178. RJD Trichy 1 5 0 0 1 5Total 39 136 40 133 79 269
6. Regional Joint Director of Treasuries & Accounts - Chennai Region
1.Chennai 5 9 0 0 5 92.Kancheepuram 11 42 7 42 18 843.Tiruvallur 11 64 12 54 23 1184.Villupuram 10 49 8 52 18 1015.Cuddalore 4 10 3 5 7 156. RJD Chennai 1 5 0 0 1 5Total 42 179 30 153 72 332
Offices of CTA , Pay and Accounts Officers and Sub Pay and Accounts Officers
PPO Chennai 1 6 5 5 6 11PAO North 1 10 0 0 1 10PAO South 2 14 0 0 2 14PAO East 1 11 0 0 1 11PAO Secretariat 2 11 0 0 2 11PAO High Court Chennai 1 10 0 0 1 10PAO Madurai 2 10 0 0 2 10SPAO New Delhi 1 7 0 0 1 7SPAO Corporation 1 2 0 0 1 2O/o Principal Secretary / Commissioner of Treasuries & Accounts 1 7 0 0 1 7Total 13 88 5 5 18 93 Grand Total 208 889 183 675 391 1564
58
Annexure- 10 (ii) (Para 3.2)
ii) Year wise Analysis of Inspection Reports/Paras as on 31.03.2019
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 2 6 8 14 10 20 2016-17 7 8 8 8 15 16 2017-18 58 182 48 119 106 301 2018-19 141 693 113 528 254 1221 Total 208 889 183 675 391 1564
62
Annexure 14 (Para 3.4.c) Improper Maintenance of TNTC 70 Register Sl. No District Treasury / Sub Treasury 1 DT Dindigul 2 DT Sivagangai 3 DT Tirunelveli 4 DT Karur 5 DT Ariyalur 6 ST Dindigul 7 ST Madurai (South) 8 ST Bodinayakanur 9 ST Sivagangai 10 ST Ramnad 11 ST Kanyakumari 12 ST Thoovalai 13 ST Kanchipuram 14 ST Coimbatore (North) 15 ST Ottanchatram 16 ST Cheyyur 17 ST Natham 18 ST Pallipet 19 ST Sankarapuram 20 ST Singampunari 21 ST Uttamapalaym 22 ST Nilakottai 23 ST Kodaikanal 24 ST Ariyalur 25 ST Chengalpet 26 ST Tharapuram 27 ST Kulithalai 28 ST Vilavancode 29 ST Mayiladuthurai 30 ST Tiruppur 31 ST Devakottai 32 ST Bhavani 33 ST Musiri 34 ST Tiruvadanai 35 ST Tirukoilur 36 ST Manapparai
63
37 ST Harur 38 ST Ponneri 39 ST Tambaram 40 ST Kangeyam 41 ST Villupuram 42 ST Trichy 43 ST Nagercoil 44 ST Tuticorin 45 ST Tiruvannamalai 46 ST Ottapidaram 47 ST Karur 48 ST Theni 49 ST Walajabad 50 ST Tirupuvanam 51 ST Kadaladi 52 ST Madhavaram 53 ST Coimbatore (South)
67
ANNEXURE 18 (Para 3.4.g)
Sl.
DT/ST
IMPROPER MAINTENANCE OF TREASURY PASS BOOK
no.
1 DT NILGIRIS 2 DT THIRUVARUR 3 DT THIRUVALLUR 4 DT NAMAKKAL 5 STO VELLORE 6 STO DHARMAPURI 7 STO NEEDAMANGALAM 8 STO KANYAKUMARI 9 STO THOVALAI 10 STO PERUNDURAI 11 STO MANDAPAM 12 STO GANDHARVAKOTTAI 13 STO CHEYYUR 14 STO ANTHIYUR 15 STO ULUNDURPET 16 STO UTHUKOTTAI 17 STO POONAMALLEE 18 STO PALLIPAT 19 STO PAPPIREDDIPATTY 20 STO SANKARAPURAM
21 STO THARANGAMBADI 22 STO VEDARANIAM 23 STO DENKANIKOTTA 24 STO YERCAUD 25 STO GINGEE 26 STO TURAIYUR 27 STO TIRUTTANI 28 STO CHINGLEPUT
29 STO GOBICHETTIPALAYAM 30 STO KALLAKURICHI
31 STO VILAVANCODE 32 STO MADURANTAKAM
33 STO METTUR DAM 34 STO SRIVILLIPUTTUR 35 STO TIRUPPATTUR(VELLORE) 36 STO ORATHANAD 37 STO TIRUVADANAI
38 STO LALGUDI 39 STO TIRUKKOYILUR 40 STO PONNERI 41 STO SATHYAMANGALAM 42 STO KODUMUDI ADB 43 STO VILLUPURAM
68
ANNEXURE 18 (Para3.4.g)
Sl.
IMPROPER MAINTENANCE OF TREASURY PASS BOOK
DT/ST
no. 44 STO THANJAVUR
45 STO PENNAGARAM 46 STO POCHAMPALLI 47 STO VANUR 48 STO KARUR 49 STO WALAJABAD 50 STO ALATHUR 51 STO KADALADI 52 STO KOLLIMALAI
71
ANNEXURE 21(Para 3.5.1)
Sl. no.
NON SUBMISSION OF LAPSED STATEMENT
DT/ST Amount (`)
1 DT COIMBATORE 2 DT TUTICORIN 3 DT CHENGLEPET-KANCHEEPURAM 4 DT DINDIGUL 5 DT DHARMAPURI 6 DT KANYAKUMARI 7 DT VIRUDHUNAGAR 8 DT NILGIRIS 9 DT SIVAGANGA 10 DT ERODE 11 DT PUDUKOTTAI 12 DT RAMNAD 13 DT THANJAVUR 14 DT TIRUNELVELI 15 DT CUDDALORE 16 DT VILLUPURAM 17 DT TIRUVANNAMALAI 18 DT KRISHNAGIRI 19 DT TIRUPUR 20 DT THENI 21 DT NAMAKKAL 22 DT PERAMBALUR 23 STO MADURAI(SOUTH) 24 STO MADURAI(N0RTH) 25 STO BODINAYAKANUR 26 STO SIVAGANGAI 27 STO RAMNAD
28 STO NAGAPATTINAM 29 STO PUDUKOTTAI
30 STO TINDIVANAM
31 STO THOVALAI
STO HOSUR
33 STO ARAVAKURICHI
34 STO ODDANCHATHRAM
35 STO KEERANUR 36 STO RADHAPURAM
STO ULUNDURPET 38 STO UTHIRAMERUR 39 STO VEDASANDUR 40 STO POONAMALLEE 41 STO THARANGAMBADI 42 STO VEDARANIAM
142366114 1198020
50150 180780
11891459 15573195 1123375 1840458 1082500 8013148 1093579
637500 802902 260240 978717
8136418 2925900
438150 255000
25000 401215
723656 13198926
8693394 120000
14217540 1634441
1061619
33572
395402
203856
2005280
455000 145000
489700
130000
1405234
10633 185260
2055955
1966857 336543
72
ANNEXURE 21 (Para 3.6 )
Sl. no.
NON SUBMISSION OF LAPSED STATEMENT
DT/ST Amount (`)
65 STO KANGAYAM 66 STO VALPARAI 67 STO TRICHY 68 STO PALACODE 69 STO TUTICORIN 70 STO VANUR 71 STO THIRUVANNAMALAI 72 STO OTTAPIDARAM 73 STO KARUR
TOTAL
135000 8100
422910 25000
566413 16258
85793879 236706
3309969
38380670
43 STO SIRKALI 1002637
44 STO CUDDALORE 1653743
45 STO GINGEE 730751
46 STO TURAIYUR 65000
47 STO NILAKOTTAI 30000
48 STO ERODE 105875
49 STO KALLAKURICHI 3239981
50 STO KULITHALAI 115000
51 STO VILAVANCODE 1002787
52 STO MAYILADUTHURAI 1568145
53 STO PALANI 260000
54 STO PERIYAKULAM 97500
55 STO TIRUPPATTUR(VELLORE) 38020
56 STO TIRUVARUR 22290430
57 STO MUSIRI 3750058 STO LALGUDI 15500059 STO TIRUKKOYILUR 116360960 STO MANAPPARAI 27500
STO HARUR 327913162 STO KALKULAM 729973863 STO TIRUKKALIKUNDRAM 280064 STO ANDIPATTI 385000
75
ANNEXURE - 24 (Para 3.6 (c))
DISTRICT TREASURY
EXCESS PAYMENT OF PENSION / FAMILY PENSION / DA
DIST TRY ITEM EXCESS PAYMENT (Rs.) TOTAL
A B C D E F G
ARIYALUR 3 28068 27682 55750
COIMBATORE 54 1917506 426800 543402 2887708
CUDDALORE 2 13405 13405
DHARMAPURI 17 3000 347682 350682
DINDIGUL 10 27568 147404 174972
ERODE 10 33521 187810 55066 3000 95091 374488
KANCHIPURAM 26 121359 163414 143673 5500 6785 440731
KANIYAKUMARI 16 3940 1720 316918 322578
KRISHNAGIRI 3 3800 23562 27362
MADURAI 31 610899 17200 210129 838228
NAGAPATTINAM 6 167752 10600 141220 319572
NAMAKKAL 19 16762 2583 351844 371189
NILGIRIS 37 76592 41676 6845 74098 95808 295019
PERAMBALUR 18 46796 86403 48551 181750
PUDUKOTTAI 38 107979 2669 90099 200747
RAMNAD 16 32046 113200 9300 3500 6920 164966
SALEM 35 7835 54500 230775 293110
SIVAGANGA 15 20030 34508 54538
THANJAVUR 31 83200 175825 259025
THENI 10 48651 1599 126678 18514 195442
TIRAVARUR 15 18847 101349 46921 167117
TIRUNELVELI 12 19821 430233 450054
TIRUPPUR 4 115179 115179
TIRUVALLUR 5 26292 37100 63392
TIRUVANNAMALAI 19 7730 37300 153595 198625
TRICHY 48 17277 64428 332808 39643 454156
TUTICORIN 26 672644 17543 18267 398867 45309 1152630
VELLORE 9 49794 21160 29811 3471 104236
VILLUPURAM 29 37794 7573 263927 309294
TOTAL 564 4130908 772248 565959 830772 4313047 140400 82611 10835945
76
ANNEXURE 24 (Para 3.8 (c))
SUB TREASURY
A B C D E F G
EXCESS PAYMENT OF PENSION / FAMILY PENSION / DA - SUB TREASURY
SUB TRY ITEM EXCESS PAID TOTAL
ALATHUR 6 4875 82980 17358 105213
ANDIPATTI 6 11949 20854 37391 70194
ATTUR 19 32509 4184 37800 183834 258327
AVADI 4 35600 11685 47285
BHAVANI 8 6848 2000 148133 20239 177220
BODINAYAKANUR 11 2144 35304 40833 78281
CHENGLEPUT 18 161028 62208 397331 83319 10491 714377
CHEYYUR 1 7577 7577
DENKANIKOTTAI 3 5347 8000 40750 54097
DHARMAPURI 3 46500 46500
ERANIEL 29 35219 3606 12965 72284 124074
GANDARVAKOTTAI 4 4828 4828
GINGEE 49 98964 2972 101936
GOPICHETTIPALAYAM 11 102650 13300 115950
HARUR 1 23384 23384
HOSUR 11 48800 65494 114294
KADALADI 2 9267 9267
KALKULAM 32 8949 968 4964 46365 197387 258633
KALLAKURICHI 12 8840 10382 17081 17437 2109 55849
KANKEYAM 1 11100 11100
KANYAKUMARI 7 14814 26361 41175
KARUNGAL 20 13431 36169 31884 2235 83719
KARUR 5 64904 64904
KEERANUR 7 576 5074 1000 6650
KODAIKANAL 7 4788 9511 19114 33413
KODAVASAL 6 11419 11419
KODUMUDI 4 9480 1500 10980
KULITHALAI 2 2609 2609
KUNNAM 6 35617 35617
LALGUDI 17 746019 169709 273349 1500 1190577
MADURAI (SOUTH) 2 23609 23609
MADURANTAKAM 6 32423 1000 33423
MANAPARAI 8 98010 87264 2000 187274
METUR DAM 7 7050 2860 19300 29210
MUSIRI 14 210252 60194 1500 87913 359859
MYLADUTHURAI 10 39700 62419 102119
77
NAGERCOIL 1 13500 13500
NATHAM 9 2622 8247 10869
NEEDAMANGALAM 6 8814 14608 52817 76239
NILAKOTTAI 5 6816 85965 92781
ORATHANADU 8 45200 16958 62158
OTTAPIDARAM 2 8841 142896 151737
PALACODE 11 9064 6994 1910 23911 41879
PALANI 19 10850 171802 35972 234596 453220
PALLIPET 8 13000 48211 61211
PAPPIREDDIPATTI 15 12396 8400 3818 24614
PARAMAKUDI 19 184699 30500 45965 3907 265071
PATTUKKOTTAI 7 22200 69827 92027
PENNAGARAM 4 5636 18210 23846
PERIYAKULAM 18 43867 59402 27526 13172 32978 176945
PEUNDURAI 8 30147 8974 1500 40621
POCHAMPALLI 2 1000 1000
PONNERI 12 79677 109608 189285
POONAMALLI 2 20340 20340
RADHAPURAM 1 6840 6840
RAMESWARAM 3 12301 48972 61273
SALEM 2 3533 3533
SANKARAPURAM 8 23969 4211 2550 36744 67474
SANKARI 2 31202 31202
SATYAMANGALAM 4 35207 35207
SHENCOTTAI 6 82041 79506 161547
SINGAMPUNARI 1 80175 80175
SIRKALI 4 68641 68641
SRIVILLIPUTHUR 4 58163 94864 153027
TAMBARAM 23 9222 18090 26954 7500 61766
TENKASI 7 70362 102089 172451
THANJAVUR 1 1500 1500
THARANGAMBADI 4 20068 22066 19802 61936
THARAPURAM 9 19368 95179 114547
THURAIYUR 14 47184 26859 29989 3000 497526 35185 639743
TINDIVANAM 34 38712 7756 188949 22305 257722
TIRUKKALUKUNDRAM 11 6630 15165 8082 2000 31877
TIRUKOILUR 15 21305 39361 48461 109127
TIRUNELVELI JN 2 9000 9000
TIRUNELVELI TOWN 12 9414 143349 136718 289481
TIRUPPATUR(VELLORE) 15 64012 97077 6041 167130
TIRUPPUR 2 19000 19000
TIRUPUVANAM 6 19989 4303 24292
78
TIRUTTANI 10 1144 9450 6900 178535 196029
TIRUVADANAI 2 3663 3663
TIRUVANNAMALAI 1 6000 6000
ULUNDURPET 14 17981 6115 86192 110288
UTHAMAPALAYAM 26 11600 19402 37112 9545 77659
UTHANGARAI 3 1500 1500
UTHUKKOTTAI 3 500 38869 39369
VANUR 5 3696 8073 11769
VEDARANYAM 6 1000 144762 145762
VEDASANDUR 5 9593 1560 11153
VEPPANTHATTAI 3 6996 6627 13623
VILAVANCODE 38 8779 232477 128179 369435
WALAJABAD 7 25366 11023 36389
TOTAL 828 2780469 1552470 877751 1023976 3665273 59219 84258 10043416
DISTRICT TREASURY Rs. 10835945
SUB TREASURY Rs. 10043416
TOTAL Rs. 20879361
A,B,C EXCESS PAYMENT OF PENSION /FP/LTA/IR/DA /REP PERIOD
D EXCESS PAYMENT OF MEDICAL ALLOWANCES & PONGAL PRIZE
E UNDRAWN PENSION NOT COLLECTED FROM BANK & REMITTED INTO GOVT A/C
F INADMISSIBLE PAYMENT OF ADDITIONAL PENSION/DA
G SHORT RECOVERY OF DA FOR CUT IN PENSION
79
ANNEXURE 25 (Para 3.7)
Sl. no.
UNAUTHORISED RETENTION OF CLOSED PPOs
DT/ST No. of
Cases
1 DT COIMBATORE 13 2 DT TUTICORIN 9 3 DT DHARMAPURI 6 4 DT KANYAKUMARI 6 5 DT MADURAI 14 6 DT NILGIRIS 5 7 DT SIVAGANGA 5 8 DT PUDUKOTTAI 6 9 DT SALEM 5 10 DT TIRUNELVELI 6 11 DT THIRUVALLUR 7 12 DT VILLUPURAM 6 13 DT TIRUVANNAMALAI 5 14 DT NAGAPATTINAM 10 15 DT THENI 5 16 DT NAMAKKAL 5 17 DT PERAMBALUR 10 18 DT KARUR 4 19 DT KRISHNAGIRI 6 20 DT ARIYALUR 7 21 DT TIRUPUR 6 22 STO ERANIEL 4 23 STO KANYAKUMARI 5 24 STO SHENGOTTAI 4 25 STO THOVALAI 6 26 STO BODINAYAKANUR 5 27 STO SIVAGANGAI 9 28 STO NAGAPATTINAM 4 29 STO HOSUR 7 30 STO ARAVAKURICHI 2 31 STO ODDANCHATHRAM 8 32 STO GANDHARVAKOTTAI 1 33 STO NATHAM 5 34 STO KEERANUR 5 35 STO RADHAPURAM 4 36 STO ULUNDURPET 4 37 STO UTHUKOTTAI 5 38 STO VEDASANDUR 14 39 STO VEPPANTHATTAI 2 40 STO POONAMALLEE 5 41 STO PALLIPAT 4 42 STO PAPPIREDDIPATTY 6 43 STO SANKARAPURAM 3
80
ANNEXURE 25 (Para3.9 )
Sl. no.
UNAUTHORISED RETENTION OF CLOSED PPOs
DT/ST No. of Cases
44 STO THARANGAMBADI 5 45 STO VEDARANIAM 5 46 STO DENKANIKOTTA 3 47 STO SINGAMPUNARI 2 48 STO YERCAUD 1 49 STO SIRKALI 7 50 STO UTHAMAPALAYAM 5 51 STO TIRUNELVELI TOWN 15 52 STO TIRUTTANI 2 53 STO NILAKOTTAI 6 54 STO ATTUR 8 55 STO DHARAPURAM 5 56 STO KALLAKURICHI 7 57 STO KULITHALAI 5 58 STO VILAVANCODE 6 59 STO MAYILADUTHURAI 5 60 STO METTUR DAM 3 61 STO PALANI 4 62 STO PATTUKOTTAI 7 63 STO PERIYAKULAM 4 64 STO TENKASI 5 65 STO TIRUPPUR 18 66 STO TIRUVARUR 5 67 STO DEVAKOTTAI 3 68 STO TIRUKKOYILUR 4 69 STO SANKARI 5 70 STO HARUR 4 71 STO KALKULAM 4 72 STO PONNERI 5 73 STO ANDIPATTI 5 74 STO AVADI 4 75 STO KANGAYAM 5 76 STO KARUNKAL 6 77 STO VALPARAI 4 78 STO PALACODE 3 79 STO TIRUNELVELI JUNCTION 14 80 STO PENNAGARAM 3 81 STO POCHAMPALLI 5 82 STO UTHANGARAI 4 83 STO VANUR 4 84 STO NAMAKKAL 2 85 STO OTTAPIDARAM 5 86 STO SALEM 4
81
ANNEXURE 25 (Para3.9 )
Sl.
UNAUTHORISED RETENTION OF CLOSED PPO's
DT/ST/PAO No. of no. Cases
87 STO KUNNAM 2
88 STO THIRUPUVANAM 1
TOTAL 487
82
ANNEXURE 26(Para3.8.a)
HUGE RETENTION OF STAMPS IN THE TREASURIES
Sl. no.
DT/ST Amount (`)
1 DT CHENGLEPET-KANCHEEPURAM 2 DT PUDUKOTTAI 3 DT CUDDALORE 4 DT VILLUPURAM 5 STO VELLORE 6 STO DHARMAPURI 7 STO DINDIGUL 8 STO MADURAI(SOUTH) 9 STO BODINAYAKANUR 10 STO SIVAGANGAI 11 STO NEEDAMANGALAM
12 STO NAGAPATTINAM 13 STO PUDUKOTTAI 14 STO ERANIEL 15 STO VIRUDUNAGAR 16 STO UDAGAI 17 STO TINDIVANAM 18 STO THOVALAI 19 STO ARAVAKURICHI 20 STO ODDANCHATHRAM 21 STO NATHAM 22 STO KEERANUR 23 STO ULUNDURPET 24 STO VEDASANDUR 25 STO PAPPIREDDIPATTY 26 STO SANKARAPURAM
27 STO THARANGAMBADI
28 STO SINGAMPUNARI 29 STO SIRKALI 30 STO CUDDALORE 31 STO GINGEE 32 STO TURAIYUR 33 STO TIRUNELVELI TOWN
34 STO ARIYALUR 35 STO DHARAPURAM 36 STO KALLAKURICHI 37 STO KULITHALAI 38 STO VILAVANCODE 39 STO TIRUPPUR
40 STO TIRUVARUR 41 STO DEVAKOTTAI 42 STO TIRUKKOYILUR 43 STO SANKARI
1686000 124500000
401980 800000
36263440 5280750
37047100 4811890 8697320
450031000 8317400 6952020 1708380 1103000
580135 14114556 3306000
605394 93650
6670000 455800 198600
10070045 1335725 5904200 1217530 1226000 1807040
992100 19408837 5873150
611215 100000
12168275 627000
9425915
279000 880875
31490753 2027925 1011500 3965580 5676350
83
ANNEXURE 26(Para 3.10 )
HUGE RETENTION OF STAMPS IN THE TREASURIES
Sl. DT/ST Amount
TOTAL 1288815543
no. (`)
44 STO HARUR 269235045 STO KALKULAM 1099165146 STO TAMBARAM 53714547 STO ANDIPATTI 121312790
48 STO KANGAYAM 498980
49 STO KARUNKAL 233640050 STO PERAMBUR, PURUSAWAKKAM 18050546
51 STO VILLUPURAM 7479130
52 STO PALACODE 409150
53 STO TIRUNELVELI JUNCTION 130890
54 STO NAGERKOIL 56374555 STO KODAVASAL 4134750
56 STO PENNAGARAM 7297900
57 STO POCHAMPALLI 8601058 STO TUTICORIN 125360
59 STO VANUR 173991060 STO THIRUVANNAMALAI 61 STO NAMAKKAL
7061825 7537480
62 STO THENI 103347063 STO MYLAPORE, TRIPLICANE 11417552564 STO KUNNAM 9000065 STO ALATHUR 66 STO COIMBATORE SOUTH
86400150720706
85
ANNEXURE 28(Para 3.10 )
ANNUAL VERIFICATION OF VALUABLES, DEPOSITED IN THE TREASURIES
Sl. no.
DT/ST No. of Cases
1 DT COIMBATORE 2 DT DINDIGUL 3 DT VIRUDHUNAGAR 4 DT MADURAI 5 DT NILGIRIS 6 DT SIVAGANGA 7 DT RAMNAD 8 DT SALEM 9 DT THANJAVUR 10 DT THIRUCHIRAPALLI 11 DT THIRUVALLUR 12 DT CUDDALORE 13 DT VILLUPURAM 14 DT TIRUVANNAMALAI 15 DT NAMAKKAL 16 DT KARUR 17 DT KRISHNAGIRI 18 DT TIRUPUR 19 STO BODINAYAKANUR 20 STO RAMNAD 21 STO NAGAPATTINAM 22 STO VIRUDUNAGAR 23 STO MADURAI(SOUTH) 24 STO MADURAI(N0RTH)
25 STO HOSUR 26 STO COIMBATORE(NORTH)
27 STO ARAVAKURICHI
28 STO RADHAPURAM
29 STO ULUNDURPET 30 STO VEDASANDUR
31 STO POONAMALLEE 32 STO PAPPIREDDIPATTY/
33 STO SANKARAPURAM 34 STO DENKANIKOTTA
35 STO SIRKALI 36 STO PARAMAGUDI 37 STO GINGEE
38 STO UTHAMAPALAYAM
39 STO TURAIYUR
40 STO TIRUTTANI 41 STO KODAIKANAL 42 STO ARIYALUR 43 STO CHINGLEPUT
16 2 1 14 7 1 6 5 1 9 3 1 8 16 4 6 1 1 1 2 1 2 2 7 1 1 2 1 6 8 7 126
3
1
1
5 7
6
1 3 4 2 4
86
ANNEXURE 28(Para 3.12 )
ANNUAL VERIFICATION OF VALUABLES, DEPOSITED IN THE TREASURIES
Sl. DT/ST No. of
67 STO NAMAKKAL 68 STO THENI 69 STO COIMBATORE SOUTH
TOTAL
2 2 7
378
no. Cases
44 STO DHARAPURAM 1
45 STO KALLAKURICHI 4
46 STO PALANI 1
47 STO PATTUKOTTAI 1
48 STO PERIYAKULAM 1 49 STO SRIVILLIPUTTUR 5 50 STO TIRUPPUR 2 51 STO TIRUVARUR 4 52 STO BHAVANI 3 53 STO ORATHANAD 2 54 STO LALGUDI 3 55 STO TIRUKKOYILUR 3 56 STO PONNERI 4 57 STO ANDIPATTI 1 58 STO AVADI 3 59 STO KANGAYAM 4 60 STO VALPARAI 1 61 STO VILLUPURAM 11 62 STO PALACODE 1 63 STO TIRUNELVELI JUNCTION 1 64 STO THANJAVUR 3
65 STO NAGERKOIL 1 66 STO PENNAGARAM 1
87
Annexure 29 (Para 3.12)
Pending Unencashed cheque as on 30.06.2019 in District Treasuries
Sl. No
Name of the Treasury Total No. of pending
Unencashed cheques Total Amount
1 DT Ariyalur 1 75000
2 DT Coimbatore 349 37029577
3 DT Kancheepuram 41 28123191
4 DT Namakkal 9 470594 5 DT Salem 3 10600 6 DT Thanjavur 27 34400
7 DT Pudukkottai 119 1186224 8 DT Sivagangai 25 30428
9 DT Dindigul 2 5800
10 DT Theni 5 14417 11 DT Villupuram 1 8996 12 DT Tiruvannamalai 1 2000 13 Pension Pay Office 30 1710376
GRAND TOTAL 613 68701603
88
Annexure 30 (Para - 3.13)
Details of RECS pending in Treasuries as on 30.06.2019 SL.NO TREASURY NO OF RECORDS AMOUNT
1 DT Ariyalur 174 301084 2 DT Coimbatore 1767 10951503 3 DT Nagapattinam 105 791643
4 DT Salem 3324 6233788
5 DT Tiruvarur 3340 13083193
6 DT Udhagamandalam 238 4949092 7 DT Tiruppur 2540 13850276
8 DT Tirchy 872 2263264
9 DT Pudukkottai 7607 39087472 10 DT Theni 906 2290789 11 DT Nagarcoil 1011 2540405
12 DT Virudhunagar 595 1028475
13 DT Ramanathapuram 105 663371
14 DT Tiruvallur 1959 6109528 15 DT Villupuram 116 362000 16 DT Vellore 1316 5867213 17 DT Tiruvannamalai 179 3288707
GRAND TOTAL 26154 113661803
91
Annexure 33 ( Para 3.14 ( c) )
Expenditure against Budget provision under 8443-Deposits
Sl. No. Name of the work Nature of
Work Amount shown as
minus (-) Rs. 1. Improvements to Pennagaram- Dasampatti
road,km.0/0-10/0. Est.Rs.31.20 lakh,CR No.7/91-92 Plan head
17,022
2. Improvements to Kothalam road - km.1/0-5/8. Est.Rs.9.40 lakh,CR No.55/90-91
-do- 2,55,078
3. Improvements to the road from road - km.1/8 off Pochampalli-Kallavi road to join Km.18/10 of Jadamedu – Puliyur road Km.0/0. Est.Rs.13.00 lakh,CR No.17/91-92
-do-
48,469
4. Improvements to Barur – Keelkuppam road - km.0/0-4/0+50m. Est.Rs.11.80 lakh, CR No.15/91-92,RE Rs.12.60 lakh,CR No.115/93-94
-do- 2,17,746
5 Improvements to road from km2/10 of Therpatti to Thallipatti road (via) Baleguli & Bevanathan Km. 4/0 -5/0 Est.Rs.4.80 lakh,CR No.89/91-92
-do- 61,894
6 Improvements to the road from - Kakkangarai - Kakkangarai road to GD Kuppam Km.0/0 - 3/0 Est.Rs.9.00 lakh,CR No.93/91-92
-do- 9,933
7 Improvements to Adhanoor – Rangapuram road - km.1/0-2/2 Est.Rs.3.00 lakh,CR No.100/91-92,
-do- 53,125
8 Improvements to Errapatti – Elagiri road - km.0/0-1/2 Est.Rs.4.10 lakh,CR No.101/91-92
-do- 78,468
9 Improvements to D.Kothapalli road - km.0/0-1/6 Est.Rs.5.18 lakh, CR No.28/93-94
-do- 37,347
10 Improvements to Deveripalli to Alur road - km.2/0-3/0 Est.Rs.4.80 lakh, CR No.22/92-93
-do- 3,837
11 Improvements to the road connecting Denkanikotta - Panjapali road to Denkanikotta – Ayur (via) Thippasandiram Km. 0/0 -3/8 Est.Rs.8.40 lakhs CR No.23/92-93
-do-
51,530
12 Improvements to Thambi road - km.1/6 -3/2 Est.Rs.5.50 lakh CR No.100/92-93
-do- 2,09,391
13 Improvements to Menasi to Kadhiripuram road - km.3/0-7/2 Est.Rs.9.95 lakh,CR No.101/92-93
-do- 15,573
14 Improvements to Millapalli to Periyathalapadi road - km.0/0-2/2 Est.Rs.7.00 lakh,CR No.106/92-93
-do- 20,667
15 Improvements to the road from - Singarapet - Thirupattur road to Chinnathalapadi Km.0/0 - 1/0 Est.Rs.3.60 lakh, CR No.107/92-93
-do- 17,829
Total 10,97,909
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