ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAOS & PPO
GOVERNMENT OF TAMIL NADU
2015-16
Office of The Accountant General (A&E) Tamil Nadu, Chennai-600 018
Dated: 01-08-2016
1
TABLE OF CONTENTS
Title Page No.
Preface 2
Highlights 3
Part 1
Introductory
4
Part 2
Defects noticed during Compilation and verification of
accounts
5
Part 3
Defects and other Irregularities noticed during
Inspection of Treasuries
15
Part 4:
Annual review report on working of Pay and
Accounts Offices
20
Annexures (1-37) 1-57
3
Sl.No Highlights Para
No.
1 346 Inspection Reports comprising 1550 Paras are pending 3.1.1
2. 3.2.1
3. 3.3.1
4. Temporary advances drawn by Drawing and Disbursing Officers up to 31.03.2016 and are pending adjustment as on 30.06.2016 to the extent of Rs.233.32 crore comprising 1140 items.
3.3.2
5. Deposits not lapsed to the tune of Rs.2.66 crore – 60 items 3.3.4.1
6 Inoperative Personal Deposit (PD) Account for more than 3 years – 29 PD accounts totalling to Rs.4.39 lakh
3.3.4.2
7. Non-closure of Personal Deposits (drawn Out of Consolidated Fund) – 9 items amounting to Rs.1.63 crore
3.3.4.3
8 Excess payment of Half yearly interest on deposits of Local Bodies amounting to Rs.2.16 lakh
3.3.4.4
9. 3.3.5
10. Huge Stock of Stamps kept idle to the extent of Rs.138.93 crore.(123 items) 3.3.8
Un-encashed cheques to the tune of Rs.7.66 crore (2540 items)
Excess Payment of Pensionary benefits - Rs.3.80 crore.
Return of ECS mandate by banks as Undisbursed payment due to incorrect detailsof beneficiaries furnished by DDOs to the tune of Rs.34.08 crore - 4460 items.
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Introductory
1.1 The Treasuries and Accounts Department was formed as a separate Department with effect from
01.04.1962 under the Administrative control of the Finance Department. The Director of Treasuries,
Chennai, Tamil Nadu is assisted by four Additional Directors, two Joint Directors, two Personal Assistants
in the cadre of Chief Accounts Officers and five Accounts Officers at the Headquarters.
1.2 The Pay and Accounts Offices, District Treasuries and Sub Treasuries function under the
administrative control of the Director of Treasuries and Accounts and render Accounts monthly to the
Accountant General (Accounts and Entitlements), Chennai for compilation and preparation of Finance
Accounts and Appropriation Accounts
1.3 Organizational Setup
1.3.1 The Pay and Accounts Offices, Pension Pay Office, Chennai and Assistant Superintendent of Stamps
and six Regional Joint Directors of Treasuries and Accounts comes under the direct control of the Director
of Treasuries and Accounts (DTA).
1.3.2 The list of the 32 District Treasuries, 6 Pay and Accounts Offices (PAOs), 3 Sub Pay and Accounts
Offices 1 Pension Pay Office and 243 Sub- Treasuries that were functioning during the year 2015-16 is
furnished in Annexure 1.
1.3.3 The State is divided into 6 Regions headed by the Regional Joint Directors of Treasuries and
Accounts and each region comprises of 5 to 6 District Treasuries with its respective sub treasuries and it‟s
details are given in Annexure 2.
1.4 Position of Treasury Staff
Sanctioned Strength
Men in Position Total Vacancy
Computer trained Computer untrained
5328 3845 528 4373 955
Part.1
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2.0 Accounts Functions
2.1 Significant points noticed during Compilation of Accounts
2.1.1 Areas that need improvement in the accounts rendered by Treasuries
During the compilation of Accounts, various deficiencies / shortcomings have been noticed in the Accounts
rendered by the Treasuries. Necessary recommendations and the rectification procedures are enumerated
below:
Sl. No
DEFICIENCIES/ SHORTCMINGS
NOTICED
PROBLEMS FACED RECOMMENDATION/ RECTIFICATION TO BE
CARRIED OUT 01 Figures printed in the fascimile
of state Government Emblem & the printout of the Accounts not readable.
Figures and Head of Accounts are not legible and it is very difficult to compile the Accounts.
Matter shall be taken up with the Director of Stationery & Printing Regarding the Government Emblem /facsimile and clear printout of the Accounts sent to this Office.
02 Main Account & Sub – Account are not reconciled before sending the Monthly Account to this Office.
Monthly Civil Account and Report on Expenditure could not be sent on due dates to Government as every month agreeing the figures of Main Account with Sub – Account, is done by this Office in consultation with Treasuries.
Accounts Should be sent to this Office only after agreeing Main Account with Sub – Accounts.
03 Manual Corrections are made in the Accounts.
Corrections are not carried out in all corresponding places & hence Main Account is not agreeing with Sub – Account.
No Manual Correction should be made in Treasury Accounts. In unavoidable circumstances, if corrections are made, each correction should be attested by the Treasury Officer after ensuring that the corrections are carried out at all the relevant places.
04 Challans pertaining to Revenue Receipts are shown as minus expenditure under Payment side
It gives a wrong picture of current Year‟s Receipt & Expenditure.
Efforts shall be taken to analyse the challan & classify the Remittances under Receipt / Expenditure as the case may be.
05 At present no correction is included in the subsequent monthly Accounts for the
Lot of Transfer Entries are given by Chief Controlling Officer‟s to this Office at the time of
It shall be insisted that the Departments should reconcile with the relevant Treasury/PAO
Part.2
6
misclassifications done by Treasury/PAO/Department since the Transfer Entries are made by this Office.
Reconciliation, which is not carried out in the books of Treasuries/PAO
every month & a certificate to the effect shall be pasted in the Account before forwarding to this Office. Alteration Memorandum shall be proposed by the Department/Treasury and included in the Accounts under theauthentication of Treasury Officer/PAO for any misclassification done by them, during the previous months of current year.
06 Recoveries/ Remittances relating to current Year are shown as Cash Recovery (CR) under the Sub – Head.
As Cash Recovery (CR) is not a Budgetted Head, it is not possible for this Office to classify the amount, under the Head.
Recoveries/Remittances relating to Current Year shall be adjusted against the relevant Head of Account & the net amount shall be booked in the respective Head and send the accounts.
07 Expenditure is incurred without Budget Provision.
It is not possible for this Office to classify the expenditure under the correct Head of Account, in the absence of Budget Provision.
The Departments shall be insisted to obtain Budget Provision/Contingency Fund Sanction (if necessary) before incurring the Expenditure.
08 Supporting documents such as Challans/ Schedules are not enclosed in the Account in respect of Recoveries/ Remittances relating to Previous Years.
It is not possible for this office to classify the amount under the minor Head “911” in respect of Recoveries/ Remittances relating to Revenue expenditure
Supporting documents shall be enclosed in the Account, in respect of remittances relating to Revenue & Capital Expenditure of previous year, clearly mentioning the Year of Expenditure & the Head of Account in which originally the Expenditure was incurred.
09 Expenditure is being classified under 8000 – Contingency Fund even in the absence of Contingency Fund Sanction.
Without Contingency Fund Sanction, expenditure cannot be classified under 8000 – Contingency Fund.
Expenditure shall be classified under 8000 - Contingency Fund , only after verifying the CFA Sanction.
10 Sub – detailed Head OTHER SUBSIDIES, INTERIM RELIEF, OTHERS are operated in the Accounts.
As these are not Budgetted Heads, it is impossible to classify the expenditure under the correct Heads.
Operating non - Budgetted Heads should be avoided. There must be a validation in the System so that non – Budgetted Heads cannot be operated.
11 Relevant G.O.s & Vouchers are not attached for all refunds classified under Receipt Heads.
Refunds relating to previous Year‟s Receipt could not be shown separately. Current Year Receipt is reduced to that extent.
Relevant G.O.s clearly mentioning the Year of Receipt & the correct Receipt Head may be attached to the account.
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12 Nomenclature for some of the Heads operated is not given.
It is not possible to ascertain the correctness of the Head operated.
Nomenclature for all the Heads operated Shall be made available in the account.
13 Head of Account pertaining to a scheme relating to a particular District/PAO is operated in another District/PAO.
Classifying expenditure relating to a particular District, in another District is not in order.
Efforts may be taken avoid such lapses.
14 Detailed/Sub – detailed Heads are operated more than once under a Sub – Head/Detailed Head while compiling accounts.
Detailed / Sub – detailed Heads cannot be classified more than once under a Sub – Head / Detailed Head while compiling accounts.
It may be ensured that Detailed / Sub – detailed Heads are operated ONLY ONCE under a Sub – Head /Detailed Head while compiling accounts.
15 In the ISS account, SA 27B, for the expenditure met by the treasuries in respect of other states, the names of the States should be specifically written. However, there was no mention about the names of the states instead only the codes and amounts are furnished.
The sub account booking is done only with reference to the codes of the states. Mismatch of the State code leads to misclassification.
The names of the states should always be furnished against the codes in the Treasury Account.
16 The list of payments should have the abstract for the State wise payment which should agree with the vouchers enclosed. In most of the cases , the list of payments do not have the details of the names of the states; only running numbers of the vouchers are shown with the amount due
Payment against each State could not be arrived at with the LIST OF PAYMENTS. This office is redoing the work to arrive at the figures against each state.
For each and every voucher, the name of the State to which the pension relates is to be specified.
17 The sub account 27B details of the state should always be agreed with the list of payments abstract. It is not so in most of the treasuries.
This office agrees with the list of payments and figures are corrected accordingly.
The details of the States in the vouchers should always agree with that in the abstract.
18 Any amount booked under receipt against any state should be supported with the copy of the challan to forward to the State concerned. The challans are not enclosed as a routine.
While sending Debit Certificate to the states the supporting challans should also be enclosed.
The treasuries are advised to enclose necessary challans for each and every receipt.
8
19 The voucher bundles are to be tagged / stitched and arranged properly. This should be ensured by the treasuries. In most of the treasuries, vouchers are not properly stitched /arranged.
Misplacement/loss in transit may happen.
The voucher bundles are to be tagged /stitched and arranged properly. This should be ensured by the treasuries.
20 Difference between Main Account and Sub A/C (SA 27E).
Difference relates to Sub-account wise details of IT, IT Cess PLI etc
Accounts Should be sent to this Office only after agreeing the Statement of IT,IT Cess, PLI etc with the figure noted in the Sub-Account abstract
21 Transactions of the above nature are never accounted for in Kanyakumari district
No recoveries are accounted for in respect of Officials belonging to Central cadre and are continually shown as missing.
The Officials belonging to central cadre in the district may be identified and recoveries accounted for in suspense accounts only, enclosing the relevant documents.
22 Vouchers for various classes of central pension such as AIS pension, Puducherry pension, Central civil pension, Burma pension, Sri Lankan pension not enclosed.
Ministries refuse to settle the claims in the absence of vouchers and continue to remain outstanding in suspense accounts.
It may be ensured that all vouchers are enclosed for the payments made and also individual details of pensioners are furnished.
23 Supporting documents such as Challans, Schedules are not enclosed in the Account in respect of Recoveries relating to Officials belonging to Central Cadre
It is not possible for this office to classify the amount individually when two or more Officials employed in the same treasury.
Supporting documents may be enclosed for all recoveries made in respect of Officials belonging to central cadre and accounted for under Sub A/C 27 E only.
24 While incorporating any adjustments through Alteration Memorandum, both sides were not being given effect.
Tallying the accounts is difficult. In one side, it has been carried out and in other side it is being omitted.
Incorporation of both sides i.e. debit and credit side of Alteration Memorandum at the TO/PAO level should be reviewed and checked.
25 Major Head 6004 has been operated by some of the TOs/PAOs
Leads to misclassification In the Web Pay Roll, necessary deactivation should be made so that the same could not be operated by TOs/PAOs
9
26 Major Head 1601 has been operated by some of the TOs/PAOs
Leads to misclassification Only in consultation with Book section of this office, this head is to be operated
27 Major Head 8001 and 8011 has been operated in wrong place
Leads to misclassification Only Major Head 8031 and 8342 should be operated instead of 8001 and 8011
28 Charged and voted items not exhibited correctly
Leads to misclassification of items under both items
Both items should be shown or exhibited correctly
29 Deduction of Service Tax, Swachh Bharat Cess and KrishiKalyan cess has not been made for the PLI policies
The maturity claim will be delayed for non recovery of these deductions
Deduction and accounting of PLI subscriptions, Service Tax, Swachh Bharath cess and KrishiKalyan cess on postal life insurance policies under relevant heads such as 8658-00102-AG-020, 030, 040 and 050 should be monitored.
2.1.2 Public Works Divisions:
It is observed that the credits towards various recoveries made from the pay bills of Divisional
Accounts Officers (Central Government officials) working in Tamil Nadu State PW Divisions, such
as GPF subscription, CGEGIS (Central Government Employees Group Insurance
Scheme),repayment of loans and advances (both principal and interest), Employees contribution to
New Pension Scheme, are being misclassified under the State Head of account, by certain treasuries,
resulting in missing credits in their accounts. These recoveries are to be accounted for under the head
`8658 Suspense Accounts` under Sub Account 27E and the relevant schedules are to be sent to ACIV
section of this office.
The Government matching contribution in respect of Divisional Accountants covered under the New
Pension Scheme are not being accounted in the Treasury Accounts. The Government of Tamil Nadu
had already issued orders to the Director of Treasuries and Accounts to instruct all the
Treasuries/PAOs to draw the Government Matching contribution, every month, in respect of
Divisional Accountants (belonging to Central Cadre) serving in Tamil Nadu State Public Work
Divisions and has been making budget provision under 2071 Pension Head under “2071-01-101-AP-
10-01”, for the purpose from the year 2014-15 onwards, every year.
Following the issue of above said order, this office had informed the Director of Treasuries and
Accounts, the procedure to be adopted for drawal and accounting of Government matching
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contribution at the Treasuries, in this office letter dated 07/03/2014 and the Director of Treasuries
and Accounts had also instructed all the Treasuries/PAOs to follow the above procedure.
It is observed that the Government contribution bills, even though presented by the Drawing and
Disbursing Officers are not being passed by the concerned Treasury Officers/PAOs, as no provision
has been made by NIC, for passing of Government contribution bill in the pay bill software used in
the Treasuries (As it is a „Nil Bill‟).
Recommendation: The TOs/PAOs to ensure that the Government Contribution bill is passed
along with the pay bill, so that the Government contribution is also drawn every month and
also the accounting procedure is strictly adhered to in the Treasury Accounts submitted to this
office every month.
2.1.3 Defects noticed in the Receipt of Vouchers/Schedules:
2.1.3.1 Every month the vouchers/schedules are received in this office from various Treasuries/PAOs.
During the checking of A, B, C and D vouchers with the List of Payments, it has been observed, that
many of the vouchers relating to Loans and Advances, Gazetted vouchers, All India Services
vouchers etc are not found enclosed with other voucher bundles handed over in this office. As the
vouchers selected by Audit office are to be furnished to Audit office for further scrutiny, this office is
not in a position to supply the entire vouchers selected by Audit.
A total of 1065 vouchers are yet to be produced in respect of 31 units as detailed in Annexure 3.
2.1.3.2 Further, it has also been noticed that in several instances that the bills relating to non-Self Drawing
Officers and drawn by Drawing and Disbursing Officer has been found classified under „GB‟ which
is not in order (Details vide Annexure 4).
Hence, it is requested to give necessary directions to all DDOs to follow correct codal procedures in
Classification of bills. Due care has to be taken at the input level (DDO in ATBPS scenario) to avoid
Misclassification, in future.
2.1.3.3In respect of All India Service employees debit vouchers/credit schedules, it has been observed
that these items have been misclassified under Non AIS officer‟s head. This is obvious from the fact
that during this year, Transfer entries have been proposed for the tune of Rs.61,76546/- which relates
to the House Building Advance of 26 AIS officers, which has been misclassified under Non AIS
officers.
Necessary instructions may be given to all TOs/PAOs to classify the credits/debits of AIS officers
under the correct head of Account noted below for AIS officers in future.
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Head of Account Category Debit/Credit 7610-201-AB-010 House Building Advance Credits of all AIS officers 7610-201-AD-010 Same as above Debits of IAS officers alone 7610-201-AE-010 Same as above Debits of IPS officers alone 7610-201-AF-010 Same as above Debits of IFS officers alone 7610-202-AA-020 Motor Car Advance Credits and debits of all AIS officers 7610-204-AA-010 Personal Computer Advance Credits and debits of all AIS officers
2.1.3.4 List of wanting PLI schedules from Treasuries / PAOs.
The receipt of credit schedules is not satisfactory. Failure in the part of sending the schedules with
omissions will pave way for missing credits in the subscriber‟s account. In particular, unless and
otherwise the PLI schedules are 100% forwarded, the delay in the settlement of Accounts at the time
of maturity of Postal Life Insurance claim is unavoidable.
The PLI schedules for the year 2015- 16 are wanting from various TOs/PAOs to the extent of ` 1.84 crore (details in Annexure 5)
2.2 General Provident Fund Functions
2.2.1 Discrepancies /Deficiencies /Shortcomings noticed in General Provident Fund (GPF) accounts
Misclassification of CPS / TPF against 8009 GPF leads to unnecessary proposal of transfer
entries.
Manual corrections are made in the Credit List, Loan List and Main Accounts received from
Treasuries which are not duly signed /authenticated by the Competent Authority.
Last minute corrections which are carried out at their end, in the office copy, are not
correspondingly made in the fair copies, sent to A.G (A&E).
In respect of debit vouchers, while various vouchers are listed in the abstract, a few are not
enclosed and are not serialized.
In some cases the Main Account figures being maintained at treasuries are not compared with the
Credit List and Loan List sent for credit schedules / debit vouchers.
In respect of credit schedules, certain treasuries do not mark the voucher number in the schedules
enclosed.
When transfer entries are proposed at our end for misclassification done at the treasury end, the
Treasury Officers are duly informed about the Transfer Entries proposed and not to propose
Alteration Memorandum. In spite of this, Alteration Memorandum is proposed for which
Transfer Entries have already been proposed by this office.
In respect of Challan Remittances, a copy of the Challan as well as supporting schedules is not
enclosed in a few instances.PF Deduction is made for the Retired Persons in some of the
Treasuries.
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90% withdrawal
i. Previous debit drawn should be considered while sanctioning this Advance.
ii. In FW application the details of the debit drawn (In particular the 90% PFW) are not
furnished. These instances results in „Over Payment‟ and „Minus Balances‟.
Recommendation:
Government to issue instructions to the District Treasuries / PAOs to ensure that debit vouchers /
credit schedules are sent to the Accountant General office in complete shape duly avoiding the
above omissions/deficiencies and to exercise more care while sanctioning GPF withdrawal to avoid
over drawal /payment.
2.3 Pension Functions
2.3.1 In the Demand Number 50 pertaining to Pension and other retirement benefits, the nomenclature for
2071-01-101-A-AD is given as Medical Allowance to Pensioners. However in the treasury accounts
rendered to this office it is detailed as Medical Reimbursement charges.
Remedial measure: Necessary corrections have to be made in the input level.
2.3.2 Alteration Memorandum pertaining to previous years which affects the DDR heads are forwarded to
this office by the treasuries for verification. Generally gross amount is furnished in the proposal. In certain
cases, it is observed that the bill is drawn for the net amount and the reference transaction is the original
amount which does not agree with the proposal. In such cases, the AM proposals are returned with approval.
Remedial measure: The Treasuries have to draw an adjustment bill to settle the issue and these cases
need not be sent to this office for approval. TOs/PAOs may be instructed to check the details of the
bill along with the relevant vouchers before sending them for approval.
2.3.3 General instructions in respect of Pension related issues:
1. While the Treasury Officers have been instructed to book the payment of pensionary benefits to All
India Service pensioners/family pensioners under the Head ““8658 – 101 – PAO Suspense – Non
Plan - DI – CPAO Suspense – 008 – AIS Pension”, it may be ensured whether the pension/family
pension paid to the existing pensioners/family pensioners are also booked under the above head.
2. Instructions have been given to all District Treasuries vide Letter No. Pen 30/IV/3-80/Comb.
Authn/2010-11/95156 dated 01/09/2010, not to insist party copy of the authorisation in cases where
combined authorisation is issued. Commissioner of Treasuries has been addressed vide letter No. Pen
30/IV/3-80/2014-15/27202 dated 03/06/2014, to give instructions to Treasury Officers not to insist
party copy for revision cases (including GO 363 revision also). But the same is not followed in the
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treasuries resulting in delay in payment of retirement benefits to the retired Government
servants/beneficiaries.
3. The Pay commission orders, DA orders and other orders pertaining to other Government pensioners
are to be circulated to all District Treasuries/Sub treasuries by our office. Therefore, in order to
ascertain the number of other Government pensioners who are drawing their pension / family pension
in Tamil Nadu, the Treasury Officers may be instructed to furnish these details on half yearly basis on
1st January and 1st July in the format given below:
Sl. No Name of the pensioner
State to which the pensioner
belongs
Name of the Sub
Treasury
Drawing pension under
Pilot Scheme or PSB scheme
PPO No. allotted by this office
Gross amount of
pension
(1) (2) (3) (4) (5) (6) (7)
4. The Treasury Officers have been instructed to send the vouchers relating to first payment both under
Pilot and PSB scheme in separate bundles in order to capture the same in the system. But only few
treasury officers are sending the vouchers separately. Hence suitable instructions may again be given
to all the Treasury officers to send the vouchers relating to first payment in a separate bundle. Circular
instructions were already given by CTA to all Treasuries and PPO in this regard in Rc.
No.22660/09/E2 dated 15.06.2009.
5. The Treasury Officers have been instructed to make payment of revised DCRG due to revision of
Dearness Allowance from 01/07/2011 directly to pensioners (i.e) delinking the Departments concerned
from drawing the bill. For this, revised DCRG Authorisations are calculated and printed in bulk
through the system and sent to Treasuries directly with scanned signature of Branch Officer. This is
done with the concurrence of the Tamilnadu State Government vide their
D.O.Lr.No.2769/FS/T/Pension/2011 dated 10/11/2011. However delay in crediting the revised DCRG
amount is noticed. Treasury Officers may be instructed to make payment expeditiously in these cases.
6. If the DCRG authorization sent does not come under the control of the respective Treasury Officer
noted in the authorisation, the same can 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. Similarly, if there is any change in the DDO also, the treasury
officer on intimation from the DDO, is requested to forward his copy of authorisation to the concerned
PAO/Treasury. He need not return the authorisation to the AG for correction but should only intimate
the same to AG. These instructions are clearly printed in the backside of the Authorizations. But the
same is not being followed in the Treasuries. This has resulted in delay in settlement of retirement
benefits. Hence Treasury Officers may be instructed to adhere the instructions scrupulously.
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7. As there is no reconciliation for the Major Head 2071 by the treasuries, the TOs may exercise
necessary checks before rendering the Monthly Accounts.
15
3.0 Significant points noticed during Inspection of the District Treasury Offices and Sub Treasury Offices during the year 2015-16
3.1 Details of Treasuries / Sub- treasuries inspected during the year 32 District Treasuries, 109 Sub
Treasuries and 6 Pay and Accounts Offices, 1 Sub Pay and Accounts Office and 1 Pension Pay Office and 6
Offices of Regional Joint Director of Treasuries and Accounts and Office of the Director of Treasuries and
Accounts were inspected during the year 2015-16. Details are in the Annexure 6 and 7.
3.1.1 Outstanding Inspection Reports and Paras : There are 346 Reports and 1550 paras pending up to
June 2016. The details of pending Inspection Reports / Paras to the end of 30.06.2016 are furnished in the
Annexure 8 ((i) Region wise/District wise and (ii) Year wise. It would be observed that 105 reports
comprising 318 paras are pending for more than year.
Recommendation: Government may vigorously follow up the early settlement of paras by giving
suitable instructions to the Treasuries for submission of replies to all the outstanding Inspection
Reports.
3.2 Pension Related Issues
3.2.1 Excess payment of Pensionary benefits: Cases of excess payment of Pension, Family Pension and
other allowances pointed out in the Inspection Reports of Treasuries/Sub Treasuries are as follows:
Sl. No
Category Amount₹ Items Annexure
1 Inadmissible payment of Civil pension/FP/Arrears 92,30,676 288 9 2 Enhanced Family pension beyond conditional period 84,71,335 185 10 3 Family pension sent to Bank beyond the date of death 58,44,953 714 11 4 Excess payment due to various GOs 36,41,234 280 12 5 Incorrect adoption of Grade Pay for revision of pension 33,32,982 13 13 6 Inadmissible payment of DA paid during reemployment
period 22,99,307 454 14
7 Excess paid medical allowances and pongal prize to pensioners
9,98,203 409 15
8 Incorrect application of GO 168 & 396 to Village Assistants 9,04,916 57 16 9 CVP not deducted from pension 8,16,756 28 17 10 FP to be revised with reference to GO235 & 168 6,18,748 145 18 11 Excess payment to BT Assistants 6,61,528 12 19
Part.3
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3.2.2 Verification of Life Certificates of Pensioners‟ (Mustering-Annual)
Every year, Mustering of pensioner is mandatory. However, Annual Mustering was not done in 321 cases
(Annexure 23).
3.2.3 Both halves not sent to AG (A&E) for cancellation:
After the death of the pensioner, the balance of pension to be paid to him/her would be paid by way of
Life Time Arrears to legal heirs. After making such payment, the „Pensioners Half‟ should be obtained by
the Treasury Officers concerned from the legal heirs and „Both-Halves‟ should be returned to the Office of
the Accountant General (A&E) for cancellation as per Treasury Rules 16-Sub Rules 89 b. These codal
provisions have not been followed by 217 cases as detailed in Annexure 24.
Recommendation:
1) E-Pension Software may be modified so as to validate the conditional payment and pension
arrears should be calculated by the system.
2) Department may evolve a mechanism for speedy recovery of overpayment and continuous
monitoring of the undrawn pension in the banks by obtaining periodical report from the banks
3.3 Accounts Related Areas
3.3.1 It was observed that an amount of ₹ 34.08 crores (4460 items) were returned by the bank under
ECS representing unsettled dues to the beneficiaries for want of correct details such as Name of the
beneficiary, savings Bank Account No. Code No of the Branch /Bank. Though these undisbursed amounts
have been credited back into government account but not paid to the beneficiaries in 4460 cases which
requires early payments to the beneficiaries. ( Annexure 25).
Recommendation: Government should ensure that the DDOs are furnishing correct and complete
details while presenting the bills to the treasuries. A reverse credit mechanism may also be considered
in consultation with the National Informatics Centre to account for the UDP in the ATBPS.
3.3.2 Review of Drawal of Temporary Advances under Article 99 of Tamil Nadu Financial Code Volume-I
12 Non Adjustment of IR from Pay commission Arrears 4,62,266 19 20 13 Incorrect revision with reference to GO 234 made by
Treasuries 5,19,817 56 21
14 Excess payment of DA due to incorrect fixation 2,90,032 5 22 TOTAL 3,80,92,753 2665
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The Temporary Advance (TA) is considered necessary for the purpose of meeting „contingent‟ expenditure
of a specified kind or on a specific occasion. The term “contingent charges” or “contingencies” is applied to
the incidental expenditure which is necessarily incurred in running an office. It also includes incidental
expenditure which is required for technical or other special reasons in the working of particular offices and
departments. Generally, the Head of Offices/Drawing and Disbursing Officers (DDOs) have been
empowered to draw the TA under special authority. Such advances are to be drawn using “Form TNTC 40”
and detailed adjustment bills in “Form TNTC 58” with supporting vouchers/sub-vouchers are to be
submitted. Generally, TA is not covered by standing sanction of the Government. However, occasionally
the Government accords a standing sanction for the grant of such temporary advances for all occasions of a
particular kind. The Treasury or the Sub-Treasury officer is authorized to advance such amount as may be
required to meet contingent expenditure under a standing sanction. The advances need to be settled
promptly.
Scrutiny of information furnished by the DTA disclosed that as of March 2016, an aggregate amount of
₹233.32 crores was pending adjustment in respect of 1140 items. The treasury wise pendency is shown in
the Annexure 26. Non-adjustment of outstanding advances beyond the stipulated time indicates lack of
adequate financial controls & transparency in the management of the temporary advance.
The matter may be pursued with the respective drawing and disbursing officers (through the Treasury
officers/Pay & Accounts Offices) for early settlement of long pending Temporary Advances.
The age wise pendency is depicted below
Pending Temporary Advances
More than 10 Years
More than 5 Years but less than 10 Years
More than 1 Year but less than 5 Years
Less than 1 Year
18
Recommendation: As Temporary Advances are meant for stop-gap arrangement, the non- adjustment
of TA even after 10 years by some units reflects a slack of follow up action. It also indicates lack of
adequate financial controls & transparency in the management of the temporary advance.
Regular follow up action to clear the pending items may be ensured by DTA.
3.3.3 Non reconciliation of Accounts: It was observed that 43 DDOs have not reconciled their accounts
timely with that of the Treasury units during the year 2015-16. (details vide Annexure-27). It was also
observed that the reconciliation Registers were not maintained properly in 357 cases by 33 units as given in
Annexure 28. It would be observed that non-reconciliation of accounts has been resulting in Transfer
Entries which were clearly avoidable.
Recommendation: Reconciliation is a tool with which the accuracy of the Government transactions
as occur in Treasury is matched with that of the withdrawals by the DDOs concerned. In as much as
reconciliation paves the way for rectification of misclassification, emphasis may be placed on the same
and DDOs advised to strictly reconcile the figures in time.
3.4 Maintenance of Deposit Register
3.3.4.1 Review of Lapsed Deposits: It has been observed that 60 items of Deposits which were more than
three financial years amounting to ` 2,65,62,880/- have not been lapsed and the proceeds credited into the
government accounts. (Details vide Annexure 29)
3.3.4.2 Inoperative Personal Deposit (PD) Accounts
There were 29 PD Accounts that were inoperative for more than three years as detailed in Annexure 30. It
is therefore recommended to adhere to the provisions contained under article 269 and 271(iii) of Tamil
Nadu Financial code Vol.I and instructions issued by Government in this regard.
3.3.4.3 Non-closure of Deposits (drawn out of Consolidated Fund)
It was found that 9 lapsed deposit items representing moneys drawn out of Consolidated Fund were
pending transfer to the Government Account to the tune of Rs.1,63,65729/- (Annexure 31)
3.3.4.4 Incorrect calculation of Half Yearly Interest-- Deposits of Local Bodies -
It has been observed that in15 units, half yearly interest was calculated incorrectly in respect of Deposits of
Local Bodies which has resulted in excess payment of interest to the extent of ₹2.16 lakhs for 44 items.
The details are given in Annexure 32.
3.3.4.5 Non Receipt of Certificates of Acceptance of Balances from the Administrators of Deposit
Accounts.
A total of 1886 certificates of Acceptance of balances are awaited from 43 units as shown in Annexure 33.
19
Recommendation: Government may instruct all the Administrators for strict compliance to the
prescribed rules and ensure that the Certificates are sent forthwith.
3.3.4.6 Belated Receipt of DMS/VDMS: It is noticed that Date wise monthly statement by the agency
banks are not sent to the Treasuries concerned on 1st working day of each month. Instances of such cases are
listed in the Annexure 34.
Recommendation: DTA may take up the matter with RBI for strict compliance of the due dates by the
Banks concerned.
3.3.5 Huge pendency of Un encashed cheques: There were huge Un encashed cheques not sent to AG
for write back to Government Account and cancellation. Details of 2540 such cheques amounting to
Rs.7.66 crore are stated in the Annexure 35.
3.3.6 Strong Room Records - Observation
It has been noticed that in two Sub Treasuries (viz) Kundah and Pandalur in Nilgiris District have been
formed during 2015-16. In these sub treasuries the strong room has not yet been constructed.
3.3.7 Safe Custody of articles not taken back on due dates: 189 items were kept in the safe custody
beyond the due dates in 39 units as detailed in Annexure 36.
3.3.8 Retention of huge stock of Stamps far in excess of requirement: It was observed that stamps
equivalent to an amount of ₹ 3.62 crores (123 items) as detailed in Annexure 37 had been kept idle in the
stock without proper usage including being transfer to the needy places for effective usage.
Recommendation:- In as much as the stamps represent money value, Government may strengthen its
internal control mechanism on locked funds and explore the potential revenue by sale of stamps. The
Stock lying in Strong Room should be dealt with either by sale or transfer to needy places or in
respect of obsolete stamps by destruction at the earliest.
20
4.0 Annual Review Report on Working of Pay and Accounts Offices
There are 9 Pay and Accounts Offices and 1 Pension Pay Office (PPO) Chennai. 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 made the following observations during
review of the accounts of the Pay and Accounts offices for the year 2015-16.
4.1 Pending Un-encashed Cheques and Return ECS: There were 56776 Un-encashed Cheques
amounting to Rs. 70.29 crores and 10176 items of Return ECS amounting to `.5.89 crores were pending
as detailed below: Section Un encashed cheque Unencashed ECS
Item Amount Item Amount RA/South 32717 394163640.00 - - RA/North 6076 92397442.60 8977 44805186 RA/Sectt. 4418 57457396.00 29 437534 RA/HighCourt 386 1244934.00 28 59080 RA/East 11249 144926179.57 - - RA/Pension 199 1901585.00 1142 13690295 RA/ Madurai 1724 5552356.90 - - Sub/MBHC 7 5218285.00 - - RA/Corp. - - - - Total 56776 702861819.07 10176 58992095
4.2 Outstanding Audit objections: There are 1609 items of audit objections amounting to Rs.292406171/-
The details of outstanding audit objections, pending for over 6 months, are as noted below.
Name of the RA unit Items Amount RA/North 80 6666960 RA/South 381 67823344 RA/East 48 34403170 RA/Sectt. 40 4058738 RA/Pension 152 13177993 RA/High Court 85 128543445 RA/Corp. 50 4057496 RA/Madurai 712 32122918 RA/MBMHC 61 1552107 Total 1609 292406171
Recommendation:
1 PAOs may vigorously follow up compliance for giving replies to all the outstanding Inspection
Reports. Clearance of outstanding inspection reports may be made a monthly target oriented exercise.
2 As the number of unencashed cheques and return ECS returns are large in number involving huge value, a special drive may be made to clear those items at the earliest.
Part.4
ANNEXURE 1 (PARA 1.3.2)
List of Treasuries /Sub Treasuries functioning in Tamil Nadu
Sl.
No
Name of District Treasury Sl No Name of Sub Treasury
1 Ariyalur 1 Ariyalur
2 Jayamkondan
3 Sendurai
2 Chennai 4 Egmore-Nungambakkam
5 Fort-Tondiarpet
6 Mylapore-Triplicane
7 Mambalam-Guindy
8 Perambur-Purasawakam
3 Coimbatore 9 Coimbatore [North]
10 Coimbatore [South]
11 Mettupalayam
12 Pollachi
13 Valparai
14 Kinathukadavu
15 Sulur
16 Annur
4 Cuddalore 17 Chidambaram
18 Neyveli Township
19 Panrutti
20 Virudachalam
21 KattumannarKoil
22 Cuddalore
23 Tittagudi
24 Kurinjipadi
5 Dharmapuri 25 Harur
26 Palacode
27 Dharmapuri
28 Pennagaram
29 Pappireddipatti
6 Dindigul 30 Kodaikanal
31 Nilakottai
32 Palani
33 Dindigul
34 Vedachandur
35 Natham
36 Oddanchatram
37 Attur
7 Erode 38 Bhavani
1
39 Gobichettypalayam
40 Sathyamangalam
41 Erode
42 Perundurai
43 Anthiyur
44 Kodumudi
8 Kancheepuram 45 Chengalpattu
46 Maduranthagam
47 Sriperumbudur
48 Tambaram
49 Thirukkalukkundram
50 Kancheepuram
51 Cheyyur
52 Uthiramerur
53 Walajabad
54 Sholinganallur
55 Alandur
56 Tiruporur
9 Karur 57 Karur
58 Kulithalai
59 Aravakurichy
60 Krishnarayapuram
61 Kadavur
10 Krishnagiri 62 Krishnagiri
63 Hosur
64 Denkanikottai
65 Uthangarai
66 Pochampalli
11 Madurai 67 Melur
68 Tirumangalam
69 Usilampatti
70 Madurai [North]
71 Madurai [South]
72 Peraiyur
73 T.Vadipatti
12 Nagercoil 74 Kalkulam
75 Karingal
76 Thoovalai (Boothapandi)
77 Vilavancode (Kuzhithurai)
78 Nagercoil
79 Eraniel
80 Kanniyakumari
13 Nagapattinam 81 Mayiladuthurai
82 Sirkali
83 Tharangampadi
2
84 Nagapattinam
85 Vedaranyam
86 Kuttalam
87 Kilvelur
88 Thirukuvalai
14 Namakkal 89 Namakkal
90 Tiruchengodu
91 Rasipuram
92 Paramathi
93 Kollimalai
15 Nilgiris 94 Gudalur
95 Udhagamandalam
96 Kotagiri
97 Coonoor
98 Pandalur
99 Kundah
16 Perambalur 100 Perambalur
101 Veppanthattai
102 Kunnam
103 Alathur
17 Pudukottai 104 Alangudi
105 Aranthangi
106 Thirumayam
107 Pudukottai
108 Avudaiyarkoil
109 Gandarvakottai
110 Keeranur
111 Manamelkudi
112 Illupur
113 Ponnamaravathi
114 Karambakudi
18 Ramanathpuram 115 Mudukulathur
116 Paramakudi
117 Rameswaram
118 Ramanathapuram
119 Thiruvadanai
120 Kamuthi
121 Mandapam Camp
122 Kadaladi
19 Sivagangai 123 Devakottai
124 Karaikudi
125 Manamadurai
126 Thiruppathur
127 Sivagangai
128 Ilayankudi
3
129 Singampunari
130 Tirubhuvanam
20 Salem 131 Attur
132 Metur
133 Omalur
134 Sankari
135 Salem
136 Gangavalli
137 Vazhapadi
138 Yercaud
139 Suramangalam
140 Edapadi
21 Thiruchirapalli 141 Lalgudi
142 Manaparai
143 Musiri
144 Srirangam
145 Thuraiyur
146 Tiruchirappalli
147 Thiruverumbur
148 Manachanallur
149 Thotiyyam
22 Tirunelveli 150 Ambasamudhram
151 Nanguneri
152 Palayamkottai
153 Sankarankoil
154 Sengottai
155 Tenkasi
156 Cheranmahadevi
157 Tirunelveli (Junction)
158 Tirunelveli [Town]
159 Sivagiri
160 Veerakeralampudur
161 Radhapuram
162 Alankulam
23 Tiruvannamalai 163 Arani
164 Chengam
165 Cheyyar
166 Polur
167 Tiruvannamalai
168 Vandavasi
169 Thandarampet
170 Kalasapakkam
24 Tiruvallur 171 Avadi
172 Ambattur
173 Tiruvallur
4
174 Ponneri
175 Tiruthani
176 Uthukottai
177 Gummidipoondi
178 Pallipet
179 Poonamallee
180 Madavaram
25 Thanjavur 181 Kumbakonam
182 Orathanadu
183 Pattukottai
184 Peravurani
185 Tiruvidaimaruthur
186 Papanasam
187 Thanjavur
188 Tiruvaiyaru
26 Theni 189 Periyakulam
190 Theni
191 Bodinayackanur
192 Uthamapalayam
193 Andipatti
27 Thiruvarur 194 Thiruvarur
195 Mannargudi
196 Thiruthuraipoondi
197 Kodavasal
198 Nannilam
199 Valangaiman
200 Needamangalam
28 Tiruppur 201 Avinasi
202 Udumalpet
203 Tiruppur
204 Palladam
205 Dharapuram
206 Kangeyam
207 Madathukulam
29 Tuticorin 208 Kovilpatti
209 Tuticorin
210 Srivaikundam
211 Tiruchendur
212 Sattankulam
213 Vilathikulam
214 Kayatharu
215 Ottapidaram
216 Ettiapuram
30 Virudhunagar 217 Aruppukottai
218 Rajapalayam
5
219 Virudhunagar
220 Sivakasi
221 Srivilliputhur
222 Sathur
223 Tiruchuli
224 Kariapatti
31 Vellore 225 Arakonam
226 Arcot
227 Gudiyatham
228 Tirupathur
229 Vaniyambadi
230 Wallajah
231 Vellore
232 Katpadi
233 Sholingar
234 Ambur
32 Villupuram 235 Gingee
236 Villupuram
237 Kallakurichi
238 Tindivanam
239 Tirukoilur
240 Vanur
241 Sankarapuram
242 Ulundurpet
243 Chinnasalem
6
List of PAOs/SPAOs/PPO functioning in Tamil Nadu
Sl. No Name of the PAO/SPAO/PPO
1 PAO (North), Chennai
2 PAO(South), Chennai
3 PAO (East), Chennai
4 PAO (Secretariat), Chennai
5 PAO( High Court), Chennai
6 PAO (Madurai)
7 Sub PAO( New Delhi)
8 Sub PAO(High Court) Bench @ Madurai
9 Sub PAO (Corporation), Chennai
10 Pension Pay Office, Chennai
7
ANNEXURE 2 (Para 1.3.3)
REGION WISE LIST OF DISTRICT‟S IN TAMIL NADU
1) Regional Joint Director of Treasury - Tirunelveli Region1. Nagercoil2. Tuticorin3. Tirunelveli4. Virudhunagar5. Ramnad
2) Regional Joint Director of Treasury - Madurai Region1. Madurai2. Theni3. Dindigul4. Pudukottai5. Sivagangai
3) Regional Joint Director of Treasury - Vellore Region1. Vellore2. Dharmapuri3. Krishnagiri4. Tiruvannamalai5. Salem6. Namakkal
4) Regional Joint Director of Treasury - Coimbatore Region1. Coimbatore2. Udhagai3. Erode4. Tiruppur5. Karur
5) Regional Joint Director of Treasury - Trichy Region1. Trichy2. Ariyalur3. Perambalur4. Nagapattinam5. Thanjavur6. Tiruvarur
6) Regional Joint Director of Treasury - Chennai Region1. Chennai2. Kancheepuram3. Tiruvallur4. Villupuram5. Cuddalore
8
Annexure 3 (Para 2.1.3.1)
List of wanting vouchers for the year 15-16
Sl.No Name of the District No of vouchers wanting
1 KANCHIPURAM 50
2 TIRUVALLUR 70
3 VILLUPURAM 23
4 CUDDALORE 19
5 VELLORE 20
6 DHARMAPURI 10
7 KRISHNAGIRI, 54
8 TIRUVANNAMALAI 65
9 SALEM 28
10 NAMAKKAL 19
11 COIMBATORE 63
12 UDHAGAMANDALAM 31
13 ERODE 19
14 TIRUPPUR 12
15 KARUR 5
16 TIRUCHI 55
17 ARIYALUR 5
18 PERAMBALUR 5
19 NAGAPATTINAM 19
20 THANJAVUR 40
21 TIRUVARUR 12
22 MADURAI 8
23 PUDUKOTTAI 10
24 SIVAGANGAI 32
25 DINDIGUL 31
26 THENI 8
27 TIRUNELVELI 201
28 NAGERCOIL 48
29 VIRUDHUNAGAR 29
30 TUTICORIN 64
31 RAMANATHAPURAM 10
Total 1065
9
Annexure 4 (Para 2.1.3.2)
List showing the details where GB vouchers misclassified under GA
Sl. No
Token No
Date Treasury Office/Description Category Amount
1 21315 21.08.2015 ATO, CBE Asst Director of Animal Husbandry, Coimbatore TA Bills of 65 officials
GB 48730
2 21320 21.08.2015 ATO, CBE Same as above TA Bills of 65 Officials
GB 50200
3 21314 21.08.2015 ATO,CBE Same as above TA Bills of 4 officials
GB 50730
4 9476 08.01.2016 ATO,CBE ChiefCivilSurgeon,GH, Periyanaickenpalayam, TA Bills of Nurse
GB 3304
5 11011 19.02.2016 ATO,CBE Asst.Dir.OfAgriculturePeriyanaickenpalayam TA Bills ofAsst. Driver
GB 5138
6 10899 22.01.2016 ATO, Gingee BMO,GPHC,Melsithamur TA Bill of NMS
GB 2425
7 21490 20.01.2016 ATO,Kancheepuram DyDir of Agri (AgriBusi), Kancheepuram TA Bills of 6 Officials
GB 17550
8 4497 20.01.2016 STO Kanyakumari BMO, GPHC, Agateeswaran TA Bill of Lab Technician
GB 1000
9 13078 18.12.2015 ATO, Nanguneri Executive Engineer, Valliyur, TA Bill of Draftsman
GB 1750
10 4205 11.12.2015 ATO, Needamangalam
AEE, Needamangalam TA Bill of Asst.
GB 1044
11 34668 17.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of 10 Officials
GB 20091
12 34667 17.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of Inspectors
GB 4709
13 34666 11.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of Inspectors
GB 24589
14 13448 31.12.2016 ATO, Pollachi BMO, Govt.PHC,Kanjampatti TA Bill of Supt. Asst
GB 15000
15 14102 11.01.2016 ATO, Pollachi BMO, Govt.PHC,PeriyaPodu TA Bill of Asst
GB 2088
10
16 14914 22.01.2016 ATO, Pollachi BMO, Govt.PHC,Kanjampatti TA Bill of Health Inspector
GB 5000
17 6266 08.01.2016 ATO, Sulur Chief Civil Surgeon, GH , Somanur TA Bill of Supervisor, Driver
GB 8000
18 6267 08.01.2016 ATO , Sulur BMO, Govt. PHC Somanur TA Bill of Supt. Asst.
GB 6000
19 12431 07.01.2016 ATO Attur Salem Medical Officer Govt. Primary Health Centre, Thalaivasal TA Bills of 8 Officials _ Health Inspectors, Lab Technicians
GB 13880
20 7537 08.01.2016 STO Tuticorin Medical Officer, GPHC, Pudukottai, TA Bill of Asst. Driver, Sanitary Worker, Health Worker
GB 19593
21 7538 08.01.2016 STO Tuticorin Medical Officer, GPHC, Pudukottai, TA Bill of Health Inspector, Field Worker
GB 8029
22 4055 21.12.2015 ATO , Ottapidaram BMO, GPHC, Ottapidaram TA Bill of NMS
GB 4230
23 4053 21.12.2015 ATO , Ottapidaram BMO, GPHC, Ottanatham TA Bill of Assistants
GB 13220
24 4030 17.12.2015 ATO , Ottapidaram BMO, GPHC, Ottanatham TA Bill of Health Inspector
GB 18143
25 14154 11.01.2016 ATO , T indivanam BMO, GPHC, Murukkeri @ Anumanthai TA Bill of Health Inspector.
GB 9201
26 14159 11.01.2016 ATO , Tindivanam BMO, GPHC, Murukkeri @ Anumanthai TA Bill of Health Inspector/Lab Asst
GB 16000
27 27880 17.02.2016 ATO , Tuticorin Asst. Director of Fisheries Tuticorin TA Bill of Secy, Sudt.,Asst., Driver
GB 12707
28 25710 15.02.2016 ATO , Tuticorin Asst. Director of Fisheries,Tuticorin TA Bill of Inspector, Fishery Guards.
GB 9316
11
Annexure 5 (Para 2.1.3.4)
List of PLI wanting schedules
SL.NO DISTRICT TOTAL
1 ARIYALUR 15769
2 COIMBATORE 842535
3 CUDDALORE 400206
4 DHARMAPURI 903007
5 DINDUGUL 971581
6 ERODE 107077
7 KANCHEEPURAM 261667
8 KANYAKUMARI 546637
9 KARUR 209934
10 KRISHNAGIRI 354922
11 MADURAI 446654
12 NAGAPATTINAM 148688
13 NAMAKKAL 148936
14 NILGIRIS 31379
15 PERAMBALUR 48677
16 PUDUKKOTTAI 352974
17 RAMANATHAPURAM 120562
18 SALEM 851553
19 SIVAGANGAI 1318834
20 THANJAVUR 496887
21 THENI 319847
22 TIRUCHIRAPPALLI 543934
23 TIRUPPUR 114395
24 TIRUNELVELI 825465
25 TIRUVALLUR 1481224
26 TIRUVANNAMALAI 573023
27 TIRUVARUR 143799
28 TUTICORIN 654763
29 VELLORE 702486
30 VILLUPURAM 3147377
31 VIRUDHUNAGAR 337943
32 PAO SOUTH 436902
33 PAO EAST 109660
34 PAO NORTH 134473
35 PAO MADURAI 313245
TOTAL 18417015
12
Annexure 6 (Para 3.1.1)
District Treasuries & PAOs Inspected During 2015-16
Sl. No Name of the Unit 1 Director of Treasuries & Accounts 2 RJD, Trichy 3 RJD, Coimbatore 4 RJD Vellore 5 RJD Madurai 6 RJD Tirunelveli 7 RJD Chennai 8 PAO (SOUTH) 9 PAO (NORTH)
10 PAO (EAST) 11 PAO (SECRETARIAT) 12 PAO MADURAI 13 PAO (HIGH COURT) CHENNAI 14 PPO CHENNAI 15 SUB PAO (CORPORATION) 16 CUDDALORE 17 TRICHY 18 ERODE 19 COIMBATORE 20 TIRUNELVELI 21 TIRUVANNAMALAI 22 SIVAGANGAI 23 TUTICORIN 24 DHARMAPURI 25 CHENNAI 26 KARUR 27 KRISHNAGIRI 28 PERAMBALUR 29 RAMNAD 30 THENI 31 DINDIGUL 32 SALEM 33 NILGIRIS 34 NAMAKKAL 35 TIRUPPUR 36 TIRUVARAUR 37 THANJAVUR 38 ARIYALUR 39 PUDUKKOTTAI 40 NAGAPPATTINAM 41 NAGERCOIL 42 VIRUDHUNAGAR 43 MADURAI 44 TIRUVALLUR 45 KANCHEEPURAM 46 VELLORE 47 VILLUPURAM
13
Annexure 7 (Para 3.1.1)
NAME OF SUB TREASURIES INSPECTED DURING 2015-16
ALANDUR ALANGUDI ALANGULAM AMBASAMUDRAM AMBATTUR ARAKONAM ARANTHANGI ARCOT ARNI ARUPPUKOTTAI ATTUR AVANASHI AVUDAYARKOIL CHENGAM CHERANMAHADEVI CHEYYAR COONOOR EGMORE, NUNGAMBAKKAM GANGAVALLI GUDALUR GUDIYATHAM GUMMIDIPOONDI ILAYANGUDI ILLUPPUR JAYANKONDACHOLAPURAM KADAVUR KAMUDI KARAIKUDI KARAMBAKKUDI KARIAPATTI KATPADI KATTUMANNARKOIL KAYATHAR KILVELUR KINATHUKADAVU KOTAGIRI KOVILPATTI KRISHNAGIRI KRISHNARAYAPURAM KUMBAKONAM KUNDAH KUTHALAM
14
MADATHUKULAM MANACHANALLUR MANAMADURAI MANAMELKUDI MANNARGUDI MELUR METTUPALAYAM MUDUKULATHUR NANGUNERI NANNILAM NEYVELI OMALUR PALAYAMKOTTAI PALLADAM PANDALUR PANRUTTI PAPANASAM PARAMATHI PERAIYUR PERAMBALUR PERAVURANI POLLACHI POLUR PONNAMARAVATHY RAJAPALAYAM RASIPURAM MAMBALAM, GUINDY SANKARANAYANARKOIL SATTANKULAM SATTUR SENDURAI SHOLINGANALLUR SHOLINGUR SIVAGIRI SIVAKASI SRIPERUMBUDUR SRIRANGAM SRIVAIKUNTAM SRIVILLIPUTTUR SULUR TOWN SURAMANGALAM THANDARAMPET THIRUVAIYARU THIRUVERAMBUR THIRUVIDAIMARUDUR THOTTIYAM TIRUCHENDUR TIRUCHENKODU
15
TIRUCHULI TIRUMANGALAM TIRUMAYAM TIRUPATTUR(PPM TRY) TIRUTHURAIPOONDI TIRUVALLUR TITTAGUDI TONDIARPET UDUMALPET USILAMPATTI V K PUDUR VADIPATTI VALANGAIMAN VANDAVASI VANIYAMBADI VAZHAPPADI VILATHIKULAM WALAJAPET
16
Annexure-8 (Para 3.2.1) (i). District wise Analysis of pending Inspection Reports/Paras as on 31.03.2016
TREASURIES ACCOUNTS PENSION TOTAL Reports Paras Reports Paras Reports Paras
1. Regional Joint Director of Treasuries & Accounts - Tirunelveli Region
1.Nagercoil 1 11 1 10 2 21 2.Tuticorin 5 41 4 33 9 74 3.Tirunelveli 9 40 8 29 17 69 4.Virudunagar 5 24 5 24 10 48 5.Ramnad 3 19 3 18 6 37 6.O/o RJD Tirunelveli 1 4 0 0 1 4 Total 24 139 21 114 45 253
2. Regional Joint Director of Treasuries & Accounts - Madurai Region
1.Madurai 6 27 7 42 13 69 2.Theni 1 3 2 6 3 9 3.Dindigul 1 4 1 7 2 11 4.Pudukottai 9 67 9 43 18 110 5.Sivagangai 5 30 4 21 9 51 6.PAO Madurai 2 10 0 0 2 10 7.SPAO HB Madurai 0 0 0 0 0 0 8.O/o RJD Madurai 2 9 0 0 2 9 Total 26 150 23 119 49 269
3. Regional Joint Director of Treasuries & Accounts - Vellore Region
1.Vellore 14 71 12 66 26 137 2.Dharmapuri 6 25 3 11 9 36 3.Krishnagiri 7 25 7 21 14 46 4.Tiruvannamalai 7 16 8 13 15 29 5.Salem 13 32 10 40 23 72 6.Namakkal 7 15 4 12 11 27 7.O/o RJD Vellore 1 8 0 0 1 8 Total 55 192 44 163 99 355
4.. Regional Joint Director of Treasuries & Accounts - Coimbatore Region
1.Coimbatore 9 46 11 48 20 57 2.Nilgiris 4 7 2 7 6 14 3.Erode 1 2 0 0 1 2 4.Tiruppur 5 25 6 35 11 50 5.Karur 6 33 5 18 11 51 6.O/o RJD Coimbatore 0 0 0 0 0 0 Total 25 113 24 108 49 221
17
5. Regional Joint Director of Treasuries & Accounts - Trichy Region
1.Trichy 5 20 5 35 10 55 2.Perambalur 1 1 1 1 2 2 3.Ariyalur 3 15 3 12 6 27 4.Nagapattinam 4 11 2 9 6 20 5.Thanjavur 6 33 6 30 12 63 6.Tiruvarur 4 17 4 15 8 32 7.O/o RJD Trichy 0 0 0 0 0 0 Total 23 97 21 102 44 199
6. Regional Joint Director of Treasuries & Accounts - Chennai Region
1.Chennai 4 10 1 6 5 16 2.Kancheepuram 4 9 2 2 6 11 3.Tiruvallur 4 20 5 20 9 40 4.Villupuram 4 34 4 24 8 58 5.Cuddalore 6 9 7 37 13 46 6.O/o RJD Chennai 2 11 0 0 2 11
24 93 19 89 43 182 Offices of Pay and Accounts Officers and Sub Pay and Accounts Officers
PPO Chennai 1 2 5 8 6 10 PAO East 2 6 0 0 2 6 PAO North 2 16 0 0 2 16 PAO South 1 4 0 0 1 4 PAO Secretariat 1 9 0 0 1 9 SPAO New Delhi 1 9 0 0 1 9 SPAO High Court Chennai 2 8 0 0 2 8 SPAO Corporation 1 1 0 0 1 1 Total 11 55 5 8 16 63 Office of Assistant Superintendent of stamps
0 0 0 0 0 0
O/o Director of Treasuries & Accounts
1 8 0 0 1 8
Grand Total 189 847 157 703 346 1550
18
(ii). Year wise analysis of Inspection Reports as on 31.03.2016
YEAR WISE ANALYSIS ACCOUNTS PENSION TOTAL
YEAR REPORTS PARAS REPORTS PARAS REPORTS PARAS 2007-08 0 0 1 1 1 1 2008-09 1 1 1 1 2 2 2011-12 2 2 1 1 3 3 2012-13 2 2 1 1 3 3 2013-14 13 42 6 8 19 50 2014-15 41 143 36 116 77 259 2015-16 130 657 111 575 241 1232 TOTAL 189 847 157 703 346 1550
19
ANNEXURE PARA9 (Para 3.2.1.1 )
INADMISSBLE PAYMENT OF CIVIL PENSION/FAMILY PENSION /ARREARS MADE TO THE PENSIONERS
DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT KANYAKUMARIDT MADURAIDT NILGIRISDT ERODEDT RAMNADDT SALEMDT THIRUVARURDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT CUDDALOREDT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT THENIDT NAMAKKALDT KARURDT ARIYALURSTO KINATHUKADAVUSTO SIVAGIRISTO S_SALEMSTO KATPADI/DARAPADAVEEDUSTO PARAMATHISTO TITTAGUDISTO PALLADAMSTO VANIYAMBADISTO CHEYYARSTO SRIPERUMBUDURSTO MUDUKULATHURSTO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO COONOORSTO GUDIYATHAMSTO KOVILPATTISTO MANNARGUDISTO POLLACHI
11435110213341412341251216114111613131197313216
85481036182
840653280466322
65818290781
116742151344
54914739873539
37754377213050
246808426006151525141791
571074473153964
1081382036144182
651407
9406217140
456061179566754034668
1229061413417314551
17129227403
53729197958
559073383
12345678910111213141516171819202122232425262728293031323334353637383940414243
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
20
ANNEXURE PARA9 (Para 3.2.1.1 )
INADMISSBLE PAYMENT OF CIVIL PENSION/FAMILY PENSION /ARREARS MADE TO THE PENSIONERS
STO RAJAPALAYAMSTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUTHURAIPOONDISTO UDUMALPETSTO NEYVELISTO TIRUCHENKODUSTO SIVAKASISTO JAYANKONDACHOLAPURAMSTO VANDAVASISTO OMALURSTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO PERAVURANISTO SENDURAISTO KARIAPATTISTO TIRUCHULISTO KATTUMANNAKOILSTO THIRUVAIYARUSTO THIRUVIDAIMARUDURSTO VAZHAPPADISTO KUTHALAMSTO KRISHNARAYAPURAMSTO KARAMBAKKUDISTO ALANDURSTO SULUR TOWN
59132272761925211976921152114
15989182
71396819840
220985332305
8911765313696
763893284616
19433224796934912405171531377010281
39312888275262324231
689648784
10800290256
9557243295TOTAL
444546474849505152535455565758596061626364656667686970
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
21
ANNEXURE PARA10 (Para 3.2.1.2 )
ENHANCED FAMILY PENSION PAID BEYOND THE CONDITIONAL PERIOD
DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DHARMAPURIDT MADURAIDT NILGIRISDT SIVAGANGADT PUDUKOTTAIDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT KRISHNAGIRIDT ARIYALURDT TIRUPURSTO VADIPATTISTO KATPADI/DARAPADAVEEDUSTO PARAMATHISTO GUMMIDIPOONDISTO SHOLINGANALLURSTO MELURSTO NANNILAMSTO POLURSTO AVANASHISTO WALAJAPETSTO TIRUCHENDURSTO TIRUPATTUR(PPM TRY)STO ARAKONAMSTO ARNISTO ARUPPUKOTTAISTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO KUMBAKONAMSTO SRIVAIKUNTAMSTO TIRUMANGALAMSTO UDUMALPETSTO NEYVELISTO CHENGAMSTO JAYANKONDACHOLAPURAM
638362252491212124323113231572552321421215136
381687568215134830
44638396756
42304257224252757
42457118550214468
21186206087415
319243845
2607553538529680
129151241509
36463600
1996398308
16745344489
124204619926118668115103370829433133
216846842551953
180707233980493375
6880332120196567
4500328344
1234567891011121314151617181920212223242526272829303132333435363738394041424344
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
22
ANNEXURE PARA10 (Para 3.2.1.2 )
ENHANCED FAMILY PENSION PAID BEYOND THE CONDITIONAL PERIOD
STO GUDALURSTO VANDAVASISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO ARCOTSTO VILATHIKULAMSTO KOTAGIRISTO VAZHAPPADISTO ALANDUR
1261111131118
129151727061463
86352404067
584584308162
37654125
10850354651
8471335185TOTAL
454647484950515253545556
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
23
ANNEXURE PARA11 (Para 3.2.1.3 )
FAMILY PENSION SENT TO BANK BEYOND THE DATE OF DEATH
DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT KANYAKUMARIDT VIRUDHUNAGARDT MADURAIDT NILGIRISDT SIVAGANGADT ERODEDT PUDUKOTTAIDT RAMNADDT SALEMDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT TIRUVANNAMALAIDT NAGAPATTINAMDT THENIDT NAMAKKALDT PERAMBALURDT KARURSTO AMBATTURSTO TIRUVALLURSTO SIVAGIRISTO V K PUDURSTO AVUDAYARKOILSTO VALANGAIMANSTO KATPADI/DARAPADAVEEDUSTO THIRUVERAMBURSTO CHERANMAHADEVISTO PARAMATHISTO PALLADAMSTO NANNILAMSTO POLURSTO SRIPERUMBUDURSTO WALAJAPETSTO TIRUCHENDURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO ARAKONAMSTO SANKARANAYANARKOIL
266527314152731298112141444425211210111132233221
14009363783132650
5699546941
13086047793
2576923168839899164669765525788
25954397748
148276136384
2367738692527545446
787439016060655640647000
1134923272829608859
41184142757
656832057040
13902104268
149847891
549986259421406
1510786307
1234567891011121314151617181920212223242526272829303132333435363738394041424344
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
24
ANNEXURE PARA11 (Para 3.2.1.3 )
FAMILY PENSION SENT TO BANK BEYOND THE DATE OF DEATH
STO AMBASAMUDRAMSTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO KUMBAKONAMSTO MANNARGUDISTO RAJAPALAYAMSTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUMANGALAMSTO UDUMALPETSTO NEYVELISTO SATTURSTO TIRUCHENKODUSTO TIRUMAYAMSTO JAYANKONDACHOLAPURAMSTO GUDALURSTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO PANRUTTISTO VILATHIKULAMSTO ILAYANGUDISTO MANACHANALLURSTO KRISHNAGIRI TOWN/KRISHNAGIRI STSTO KUTHALAMSTO SULUR TOWN
771331811511644121212411123112443021
56370467916
77442603016905
2456476013211042
30222195138
114308114859
4241325098
1081813255711829
104215206165
414571307825200
2009552784172583000
95072118080
504097512417127
5844953714TOTAL
45464748495051525354555657585960616263646566676869707172737475
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
25
ANNEXURE PARA12 (Para 3.2.1.4 )
GO 396, GO 200, GO 168, GO 579, GO 363, AND GO 446 RESULTING IN EXCESS PAYMENT
DT/ST/PAO No of cases
Amount
DT VELLORE DT COIMBATORE DT TUTICORIN DT KANCHEEPURAM DT DINDIGUL DT KANYAKUMARI DT MADURAI DT ERODE DT PUDUKOTTAI DT RAMNAD DT SALEM DT THIRUCHIRAPALLI DT TIRUNELVELI DT THIRUVALLUR DT CUDDALORE DT VILLUPURAM DT TIRUVANNAMALAI DT NAGAPATTINAM DT NAMAKKAL DT PERAMBALUR STO AMBATTUR STO VADIPATTI STO PERAIYUR STO AVUDAYARKOIL STO KAMUDI STO SATTANKULAM STO THIRUVERAMBUR STO PARAMATHI STO TITTAGUDI STO GANGAVALLI STO MELUR STO CHEYYAR STO AVANASHI STO SRIPERUMBUDUR STO MUDUKULATHUR STO TIRUMANGALAM STO UDUMALPET STO VRIDHACHALAM STO NEYVELI STO RASIPURAM STO SRIRANGAM STO PANRUTTI STO KATTUMANNAKOIL STO VAZHAPPADI
4 11 7
13 1
12 1 6 2 2 1 9
12 2 2 8 8 4 6
10 3 4 8 1 2 6 3 5
18 4 4 6 1 5 4 1
13 10 1 9 2
21 24 4
51842 1643831
0 65442 1852
59176 26624 16209 13496 7474
33840 24767 31495 6527
152562 17057 14526 90588 9023
59974 35640 14856 19529 4349 2202
10262 15802 6943
141339 57415 1060
13961 4743
19583 14612 13752 19629
149877 29454 26095
928 600734
91639 20525
Total 280 3641234
26
ANNEXURE PARA13 (Para 3.2.1.5 )
INCORRECT ADOPTION OF GRADE PAY FOR PENSION REVISION PARA 2 (VI)
DT SALEMDT CUDDALORESTO OMALURSTO PANRUTTISTO KATTUMANNAKOIL
21316
145760015501
241946259911
1358024
333298213TOTAL
12345
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
27
ANNEXURE PARA14 (Para 3.2.1.6 )
INADMISSIBLE PAYMENT OF DEARNESS ALLOWANCE PAID DURING REEMPLOYMENT PERIOD
DT VELLOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT DHARMAPURIDT KANYAKUMARIDT VIRUDHUNAGARDT NILGIRISDT PUDUKOTTAIDT RAMNADDT THIRUCHIRAPALLIDT TIRUNELVELIDT CUDDALOREDT VILLUPURAMDT NAMAKKALDT PERAMBALURDT ARIYALURSTO VADIPATTISTO AVUDAYARKOILSTO SATTANKULAMSTO ILLUPPURSTO KATPADI/DARAPADAVEEDUSTO THIRUVERAMBURSTO TITTAGUDISTO PALLADAMSTO MANAMELKUDISTO MELURSTO POLURSTO AVANASHISTO SRIPERUMBUDURSTO WALAJAPETSTO MUDUKULATHURSTO ARAKONAMSTO ARNISTO ARUPPUKOTTAISTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KUMBAKONAMSTO NEYVELISTO SATTURSTO TIRUMAYAMSTO ARANTHANGI
3516123101813111327110221011111201149112271172197211911814
12372933824677861910
25481124659854
37610421671295653676
5597801
1416138937319663212249291
635991870
68874366
5007311542184315
44710305691701848224956167036
4418242741705
240794944
262802018496012185381918268538
12345678910111213141516171819202122232425262728293031323334353637383940414243
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
28
ANNEXURE PARA14 (Para 3.2.1.6 )
INADMISSIBLE PAYMENT OF DEARNESS ALLOWANCE PAID DURING REEMPLOYMENT PERIOD
STO SIVAKASISTO CHENGAMSTO GUDALURSTO VANDAVASISTO OMALURSTO RASIPURAMSTO ALANGUDISTO METTUPALAYAMSTO ARCOTSTO PANRUTTISTO TIRUCHULISTO KOTAGIRISTO THIRUVIDAIMARUDURSTO SHOLINGURSTO PONNAMARAVATHYSTO KARAMBAKKUDISTO ALANDUR
3113351019851034116322
22828128530508
195730274721390
15605130298
6700189096274
4446291777
112298125431793
15237
2299307454TOTAL
4445464748495051525354555657585960
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
29
ANNEXURE PARA15 (Para 3.2.1.7 )
EXCESS PAYMENT OF MEDICAL ALLOWANCE/PONGAL PRIZE,IR,ETC
DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT NILGIRISDT ERODEDT PUDUKOTTAIDT THIRUVARURDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT NAMAKKALDT PERAMBALURSTO AMBATTURDT KRISHNAGIRISTO KINATHUKADAVUSTO V K PUDURSTO AVUDAYARKOILSTO VALANGAIMANSTO KATPADI/DARAPADAVEEDUSTO PALLADAMSTO MANAMELKUDISTO VANIYAMBADISTO NANNILAMSTO AVANASHISTO SRIPERUMBUDURSTO WALAJAPETSTO ARAKONAMSTO SANKARANAYANARKOILSTO PAPANASAMSTO ARNISTO COONOORSTO GUDIYATHAMSTO KOVILPATTISTO KUMBAKONAMSTO MANNARGUDISTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUTHURAIPOONDISTO UDUMALPETSTO VRIDHACHALAM
12121112111331567121521629115146213219111213183164859214121
6000112502628600055002000
785046000
731005089713200350060007500
413441530010004500
16184500
250044002000
244661000
1192410002000
1290064006000
5001500
12415150050006450400025004780
3378327000
289006000
1234567891011121314151617181920212223242526272829303132333435363738394041424344
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
30
ANNEXURE PARA15 (Para 3.2.1.7 )
EXCESS PAYMENT OF MEDICAL ALLOWANCE/PONGAL PRIZE,IR,ETC
STO NEYVELISTO TIRUMAYAMSTO ARANTHANGISTO CHENGAMSTO GUDALURSTO VANDAVASISTO OMALURSTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO METTUPALAYAMSTO PALAYAMKOTTAISTO SRIRANGAMSTO ARCOTSTO PANRUTTISTO SENDURAISTO KOTAGIRISTO SHOLINGURSTO MANACHANALLURSTO MADATHUKULAMSTO SULUR TOWN
8646110810110132118193111
4000300020003600
500125504000
66725550
2453015001000
550004000382742001500
11800700
4400
998203409TOTAL
454647484950515253545556575859606162636465
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
31
ANNEXURE PARA16 (Para 3.2.1.8 )
INCORRECT FP TO SPOUSE OF VILLAGE ASSISTANT GO 168 & 396
DT TUTICORINDT DINDIGULDT DHARMAPURIDT MADURAIDT KRISHNAGIRISTO VADIPATTISTO PERAIYURSTO GUMMIDIPOONDISTO PALLADAMSTO AVANASHISTO TIRUCHENDURSTO KOVILPATTISTO POLLACHISTO TIRUMANGALAMSTO UDUMALPETSTO GUDALURSTO OMALURSTO KATTUMANNAKOILSTO THIRUVAIYARUSTO THIRUVIDAIMARUDURSTO MANACHANALLURSTO MADATHUKULAM
2691123421183221111411
2517922092
1605741990030689280404607760291
3215614196
1078324307436040102381971210284
121080324846447619836
666
90491657TOTAL
12345678910111213141516171819202122
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
32
ANNEXURE PARA17 (Para 3.2.1.9 )
CVP NOT DEDUCTED FROM PENSION
DT DHARMAPURIDT KANYAKUMARIDT VIRUDHUNAGARDT MADURAIDT THIRUCHIRAPALLIDT THIRUVALLURSTO KINATHUKADAVUSTO MELURSTO AVANASHISTO MUDUKULATHURSTO PAPANASAMSTO TIRUCHENKODUSTO NANGUNERISTO METTUPALAYAMSTO THIRUVAIYARUSTO SULUR TOWN
1421121112111261
246007156811186224702495018041
1162955018024088
105650100951601
22914166189
42449104480
81675628TOTAL
12345678910111213141516
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
33
ANNEXURE PARA18 (Para 3.2.1.10 )
FP TO BE REVISED WRT GO 235 & 168
Sl.N0 DT/ST/PAO No of cases
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
DT DHARMAPURI DT THIRUVARUR DT THIRUCHIRAPALLI DT THIRUVALLUR STO AMBATTUR DT KRISHNAGIRI STO S_SALEM STO VALANGAIMAN STO THIRUVERAMBUR STO GUMMIDIPOONDI STO NANNILAM STO TIRUCHENDUR STO TIRUPATTUR(PPM TRY) STO KOVILPATTI STO MANNARGUDI STO SRIVAIKUNTAM STO SRIVILLIPUTTUR STO TIRUTHURAIPOONDI STO UDUMALPET STO MANAMADURAI STO PALAYAMKOTTAI STO SRIRANGAM STO VILATHIKULAM STO ILAYANGUDI STO MANACHANALLUR STO MADATHUKULAM STO THOTTIYAM
6 4
10 3 5 8 1 2 5 3 2 8 3 2 7 5 1
14 21 3 6
14 1 1 7 2 1
TOTAL 145
34
ANNEXURE 19 (Para 3.2.1.11 )
EXCESS PAYMENT IN RESPECT OF BT ASST.
DT TUTICORINSTO TIRUPATTUR(PPM TRY)STO KOVILPATTISTO MANAMADURAISTO ILAYANGUDI
42312
21312338308157950
24024119934
66152812TOTAL
12345
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
35
ANNEXURE 20 (Para 3.2.1.12 )
NON ADJUSTMENT OF IR FROM PCA
DT KANYAKUMARIDT NILGIRISDT SALEMDT THIRUCHIRAPALLIDT CUDDALORESTO KAMUDISTO TITTAGUDISTO OMALURSTO KOTAGIRISTO MANACHANALLURSTO KARAMBAKKUDI
41121115111
93762209401222553658
1227903215
19113100209
171003207
16047
46226619TOTAL
1234567891011
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
36
ANNEXURE 21 (Para 3.2.1.13 )
INCORRECT REVISION OF PENSION/FAMILY PENSION WITH REFERENCE TO GO 234, DONE BY TREASURY
DT CHENGLEPET-KANCHEEPURAMDT MADURAIDT SIVAGANGADT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT PERAMBALURDT TIRUPURSTO KAMUDISTO VANIYAMBADISTO AVANASHISTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO SRIVILLIPUTTURSTO ARCOTSTO KOTAGIRISTO KRISHNARAYAPURAMSTO ALANDUR
11421171313814321111
4192420748
620253230
450
30506359
6846
134409116444
17648433754130422005
51981756TOTAL
12345678910111213141516171819
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
37
ANNEXURE 22 (Para 3.2.1.14 )
EXCESS PAY AND DA DUE TO INCORRECT FIXATION, ETC
DT PAO MADURAISTO PAPANASAMSTO KOTAGIRI
112
3738433653
566
716034TOTAL
123
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
38
ANNEXURE 23 (PARA 3.2 )
PENSION STOPPED DUE TO NON –MUSTERING , ETC
Sl. No DT/ST/PAO No of cases
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42
DT TUTICORIN DT DINDIGUL DT DHARMAPURI DT MADURAI DT SIVAGANGA DT RAMNAD DT THIRUVALLUR DT TIRUVANNAMALAI DT NAGAPATTINAM DT THENI DT PERAMBALUR STO AMBATTUR DT ARIYALUR STO VADIPATTI STO SIVAGIRI STO PERAIYUR STO V K PUDUR STO KAMUDI STO THIRUVERAMBUR STO CHERANMAHADEVI STO PARAMATHI STO PALLADAM STO MELUR STO CHEYYAR STO AVANASHI STO SRIPERUMBUDUR STO TIRUCHENDUR STO TIRUPATTUR(PPM TRY) STO ARNI STO KARAIKUDI STO KOVILPATTI STO SRIVAIKUNTAM STO TIRUMANGALAM STO TIRUTHURAIPOONDI STO UDUMALPET STO TIRUCHENKODU STO SIVAKASI STO CHENGAM STO MANAMADURAI STO RASIPURAM STO SRIRANGAM STO MANACHANALLUR
7 4
70 3 6 8
27 6 5 1 3
10 4 5 3 4 1 7 2 2 4
47 5 6 3 3 1 4 1 3 4 1 5 2 3 5 3 3 4 5
29 2
Total 321
39
ANNEXURE 24 (Para 3.2.3 )
BOTH HALVES NOT SENT TO PAG FOR CANCELLATION
DT DINDIGULDT VIRUDHUNAGARDT MADURAIDT SIVAGANGADT RAMNADDT SALEMDT TIRUNELVELIDT THENIDT TIRUPURSTO VADIPATTISTO PERAIYURSTO V K PUDURSTO ALANGULAMSTO KAMUDISTO SATTANKULAMSTO CHERANMAHADEVISTO PARAMATHISTO MELURSTO CHEYYARSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO KARAIKUDISTO KOVILPATTISTO RAJAPALAYAMSTO SRIVAIKUNTAMSTO TIRUMANGALAMSTO UDUMALPETSTO SATTURSTO TIRUCHENKODUSTO SIVAKASISTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO PALAYAMKOTTAISTO KARIAPATTISTO VILATHIKULAMSTO ILAYANGUDI
355954455463244352448556108623436465749552
217TOTAL
12345678910111213141516171819202122232425262728293031323334353637383940
Sl.no.
DT/ST/PAO No. of Cases
40
S.NO. DISTRICT/PAO NO. OF ITEMS AMOUNT
1 ARIYALUR 44 7373697
2 COIMBATORE 159 25001231
3 DHARMAPURI 80 10668483
4 DINDIGUL 91 6571653
5 ERODE 86 3170651
6 KANCHIPURAM 173 61290279
7 KARUR 35 2162816
8 KRISHNAGIRI 48 6431110
9 MADURAI 59 5133679
10 NAGAPATTINAM 83 17201046
11 NAGERCOIL 92 2699843
12 NAMAKKAL 53 3914607
13 PAO MADURAI 377 15287988
14 PAO SOUTH 144 13320007
15 PERAMBALUR 10 15231535
16 RAMNAD 8 7661891
17 SALEM 1488 10326425
18 SIVAGANGAI 153 40673076
19 THANJAVUR 129 14199771
20 THIRUVARUR 15 922281
21 TIRUNELVELI 277 7045980
22 TIRUPPUR 110 8900147
23 TIRUVALLUR 36 3598996
24 TIRUVANNAMALAI 74 8705641
25 TRICHY 113 10263221
26 TUTICORIN 90 9344620
27 UDHAGAI 48 1287638
28 VELLORE 55 1927818
29 VILLUPURAM 153 17941018
30 THENI 177 2528938
4460 340786086
List of ECS return during the year 2015-16
TOTAL
ANNEXURE 26 (Para 3.2.3 )
41
Sl.No. Name of the Office No.of items Year Amount1 ARIYALUR
TOTAL 15 2016 41747952 COIMBATORE
4 2015 6059730
7 2016 10527760
TOTAL 11 165874903 DHARMAPURI
8 2015 11362000
17 2016 7438932
TOTAL 25 188009324 ERODE
TOTAL 12 2016 272150405 KANCHIPURAM
1 2015 1050000
10 2016 8937830
TOTAL 11 99878306 KARUR
TOTAL 15 2016 53231457 MADURAI
TOTAL 45 2016 31405008 NAGAPATTINAM
TOTAL 3 2016 8813009 NAGERCOIL
TOTAL 35 2016 728159410 NAMAKKAL
1 2015 31464000
27 2016 33137859
TOTAL 28 64601859
11 NILGIRIS
1 2015 1367995
19 2016 4429205
TOTAL 20 5797200
Year wise pending cases of Temporary Advances pending Adjustment as on 30.06.2016
Part - 3
ANNEXURE 26 (Para 3.2.3 )
42
12 PERAMBALUR
TOTAL 13 2016 741924713 PUDUKOTTAI
TOTAL 20 2016 1316736514 RAMANATHAPURAM
TOTAL 61 2016 779985415 SALEM
1 2015 34473474
32 2016 14945311
TOTAL 33 4941878516 SIVAGANGAI
1 2015 690000
66 2016 22991005
TOTAL 67 2368100517 THANJAVUR
TOTAL 67 2016 2917000018 THENI
TOTAL 24 2016 895025019 TIRUNELVELI
1 2010 79750
1 2012 834000
8 2015 4850000
23 2016 12368156
TOTAL 33 18131906
20 TIRUPPUR
TOTAL 10 2016 421168521 TIRUVALLUR
2 2015 40000
63 2016 28377562
TOTAL 65 2841756222 TIRUVANNAMALAI
1 2015 13680000
63 2016 12775535
TOTAL 64 26455535
23 TIRUVARUR
1 2015 7934400
ANNEXURE 26 (Para 3.2.3 )
43
7 2016 7301105
TOTAL 8 15235505
24 TIRCHY
1 2015 23850000
36 2016 9391285
TOTAL 33241285
25 TUTICORIN
TOTAL 26 2016 715444526 VELLORE
2 2014 6384980
30 2016 42793430
TOTAL 32 49178410
27 VILLUPURAM
4 2015 19499000
65 2016 29334186
TOTAL 69 48833186
28 VIRUDHUNAGAR
1 2015 6018850
14 2016 10692735
TOTAL 15 16711585
29 CUDDALORE
TOTAL 60 2016 1825489030 DINDIGUL NIL
31 KRISHNAGIRI NIL
32 PAO(EAST)
2 1998 408500
1 2005 127000
4 2008 16757420
5 2009 25567200
10 2010 21914280
3 2011 2817265
4 2012 52718302
1 2013 69910000
3 2014 87168004
5 2015 117857492
6 2016 10184927
ANNEXURE 26 (Para 3.2.3 )
44
TOTAL 44 405430390
34 PAO(NORTH)
2 1996 1158000
1 2000 1400001 2001 6486366 2002 700000
1 2009 228535501 2014 106400023 2015 40000000
16 2016 1370000
TOTAL 51 6793418635 PAO(SOUTH)
88 2016 803204531
10 2015 390506234
3 2014 15237100
3 2006 14653000
1 2005 1455000
6 1994 15669603
2 1991 6704465
TOTAL 113 TOTAL 1247429933
36 PAO(SECTARIAT)
1 2004 498750
1 2015 25000
12 2016 1768000
TOTAL 14 2291750
37 PAO(MADURAI)
1 2015 8207970
42 2016 32690579
TOTAL 43 40898549
ANNEXURE 26 (Para 3.2.3 )
45
ANNEXURE 27 (Para 3.3.3 )
NON RECONCILIATION OF DEPARTMENTAL FIGURES WITH THOSE OF TREASURY FIGURES
DT PAO EASTDT ARIYALURSTO MANNARGUDI
3481
43TOTAL
123
Sl.no.
DT/ST/PAO No. of Cases
46
ANNEXURE 28 (PARA 3.3.3 )
REGISTER – MAINTENANCE
Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
DT TUTICORIN DT CHENGLEPET-KANCHEE DT KANYAKUMARI DT VIRUDHUNAGAR DT NILGIRIS DT SIVAGANGA DT ERODE DT PUDUKOTTAI DT THIRUCHIRAPALLI DT PAO SECTT. DT PERAMBALUR STO KAYATHAR STO ILLUPPUR STO KATPADI/DARAPADAVED STO CHERANMAHADEVI STO TITTAGUDI STO TIRUPATTUR(PPM TRY) STO SANKARANAYANARKOIL STO KOVILPATTI STO SRIVAIKUNTAM STO SRIVILLIPUTTUR STO UDUMALPET STO TIRUMAYAM STO ARANTHANGI STO GUDALUR STO NANGUNERI STO MANAMADURAI STO ALANGUDI STO KOTAGIRI STO PERAMBALUR TOWN STO PANDALUR STO KUNDAH/MANJOOR STO KARAMBAKKUDI
8 9
97 6
17 36 3 5
15 4
16 6 5 5 3 4 5 1 7
11 5
20 6 5 7 4 2 7
19 4 5 5 5
TOTAL 357
47
Annexure 29(Para 3.3.4.1)
REVIEW OF LAPSED DEPOSTIS
Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
DT VELLORE DT TUTICORIN DT DHARMAPURI DT RAMNAD DT THANJAVUR DT THIRUCHIRAPALLI DT TIRUNELVELI DT THENI DT PERAMBALUR STO AMBATTUR STO TIRUVALLUR STO V K PUDUR STO ALANGULAM STO VALANGAIMAN STO GUMMIDIPOONDI STO NANNILAM STO AVANASHI STO TIRUCHENDUR STO SANKARANAYANARKOIL STO AMBASAMUDRAM STO ARUPPUKOTTAI STO KUMBAKONAM STO MANNARGUDI STO POLLACHI STO SRIVILLIPUTTUR STO TIRUTHURAIPOONDI STO NEYVELI STO OMALUR
12 1 2 1 3 1 2 1 1 3 1 1 1 1 1 1 3 2 1 1 2 4 1 5 2 1 2 3
Total 60
48
ANNEXURE 30 (Para 3.3.4.2 )
INOPERATIVE PD ACCOUNT FOR MORE THAN THREE YEARS- NOT CLOSED
Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6
DT KANYAKUMARI DT PUDUKOTTAI STO AVUDAYARKOIL STO TIRUMAYAM STO ARANTHANGI REGIONAL JOINT DIRECTOR, CHENNAI REGION
2 10 1 1 1
14 TOTAL 29
49
ANNEXURE 31 (Para 3.3.4.3 ) PERSONAL DEPOSIT ACCCOUNT CREATED OUT OF THE
CONSOLIDATED FUND OF TAMIL NADU NOT CLOSED AT THE END OF THE FINANCIAL YEAR
Sl. No DT/ST/PAO No of cases 1 2 3 4 5
DT DHARMAPURI DT THIRUCHIRAPALLI DT THIRUVALLUR DT THENI DT ARIYALUR
2 2 1 2 2
TOTAL 9
50
Annexure 32 (Para 3.3.4.4)
EXCESS PAYMENT OF HALF YEARLY INTEREST MADE TO THE LOCL BODIES
Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
DT ERODE DT SALEM STO ILLUPPUR STO THANDARAMPET STO SRIPERUMBUDUR STO NEYVELI STO TIRUMAYAM STO GUDALUR STO VANDAVASI STO ALANGUDI STO ARCOT STO KRISHNAGIRI STO PERAMBALUR STO PONNAMARAVATHY STO KARAMBAKKUDI
6 2 4 2 2 1 3 2 4 1 2 1 7 6 1
Total 44
51
ANNEXURE 33 (Para 3.3.4.5 )
CERTIFICATES OF ACCEPTANCE OF BALANCES NOT OBTAINED FROM THE DEPOSIT ACCOUNT HOLDERS
DT VELLOREDT COIMBATOREDT TUTICORINDT DINDIGULDT DHARMAPURIDT KANYAKUMARIDT SIVAGANGADT ERODEDT PUDUKOTTAIDT RAMNADDT SALEMDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT PAO EASTDT THENIDT KRISHNAGIRISTO SIVAGIRISTO V K PUDURSTO KAYATHARSTO ALANGULAMSTO KAMUDISTO SATTANKULAMSTO CHERANMAHADEVISTO MELURSTO POLURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO PAPANASAMSTO AMBASAMUDRAMSTO KARAIKUDISTO KOVILPATTISTO POLLACHISTO SRIVILLIPUTTURSTO TIRUMANGALAMSTO JAYANKONDACHOLAPURAMSTO NANGUNERISTO MANAMADURAISTO METTUPALAYAMSTO PALAYAMKOTTAISTO ILAYANGUDISTO KRISHNAGIRI TOWN/KRISHNAGIRI ST
984150110992339111243025284313121422516151811255111292392181157322622813
12345678910111213141516171819202122232425262728293031323334353637383940414243
Sl.no.
DT/ST/PAO No. of Cases
1886TOTAL
52
ANNEXURE 34 (Para 3.3.4.6 )
RBD STATEMENT-RECEIPT AND RETURN OF DMS/VDMS ON DUE DATES
DT TUTICORINDT DHARMAPURIDT VIRUDHUNAGARDT NILGIRISDT SIVAGANGADT ERODEDT RAMNADDT THIRUCHIRAPALLIDT TIRUNELVELIDT NAGAPATTINAMDT PAO PENSIONDT PAO SECTT.DT PAO CORPORATIONDT THENIDT PERAMBALURDT PAO HIGH COURTDT ARIYALURDT TIRUPURSTO SIVAGIRISTO V K PUDURSTO ALANGULAMSTO AVUDAYARKOILSTO KAMUDISTO ILLUPPURSTO THIRUVERAMBURSTO CHERANMAHADEVISTO PARAMATHISTO TITTAGUDISTO PALLADAMSTO MANAMELKUDISTO SHOLINGANALLURSTO AVANASHISTO SRIPERUMBUDURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO ATTURSTO KARAIKUDISTO UDUMALPETSTO NEYVELISTO TIRUCHENKODUSTO TIRUMAYAM
113231364952946127865121010545337121136366961124129557
1234567891011121314151617181920212223242526272829303132333435363738394041424344
Sl.no.
DT/ST/PAO No. of Cases
53
ANNEXURE 34 (Para 3.3.4.6 )
RBD STATEMENT-RECEIPT AND RETURN OF DMS/VDMS ON DUE DATES
STO ARANTHANGISTO JAYANKONDACHOLAPURAMSTO GUDALURSTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO SENDURAISTO KARIAPATTISTO MANACHANALLURSTO KRISHNAGIRI TOWN/KRISHNAGIRI STSTO KUTHALAMSTO MADATHUKULAMSTO EGMORE, NUNGAMBAKKAMSTO KARAMBAKKUDISTO KILVELURSTO ALANDURSTO TONDIARPET
732612657844974256646
404TOTAL
4546474849505152535455565758596061626364
Sl.no.
DT/ST/PAO No. of Cases
54
ANNEXURE 35 (Para 3.3.5 )
UNENCASHED CHEQUES UNDER MH 8670 CHEQUES AND BILLS
DT VELLOREDT COIMBATOREDT TUTICORINDT DINDIGULDT PUDUKOTTAIDT THIRUVARURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT PAO PENSIONDT THENIDT NAMAKKALDT PERAMBALURDT PAO HIGH COURTSTO KINATHUKADAVUSTO VADIPATTISTO VANIYAMBADISTO MELURSTO WALAJAPETSTO PAPANASAMSTO GUDIYATHAMSTO POLLACHISTO TIRUCHENKODUSTO TIRUMAYAMSTO ARANTHANGISTO GUDALURSTO NANGUNERISTO OMALURSTO RASIPURAMSTO METTUPALAYAMSTO PALAYAMKOTTAISTO ARCOTSTO PERAMBALUR TOWN/PERAMBALUR ST
768414132910441453329116751251938301869154245924826245153172917874
503970057693247
208330
331224617637333849413183413540
2829512531801390979
885718
139593167983
109850521182
14620871350464
16276410981
16635416491721757
173170
9764538773467812487231415
51873155000
766802382534TOTAL
12345678910111213141516171819202122232425262728293031323334
Sl.no.
DT/ST/PAO No. of Cases
Amount(`)
55
ANNEXURE 36 (Para 3.3.7 )
ARTICLES KEPT UNDER SAFE CUSTODY NOT RELEASED ON DUE DATES
DT TUTICORINDT KANYAKUMARIDT MADURAIDT SALEMDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT THENISTO SIVAGIRISTO PERAIYURSTO AVUDAYARKOILSTO PARAMATHISTO GUMMIDIPOONDISTO POLURSTO TIRUCHENDURSTO MUDUKULATHURSTO ARAKONAMSTO SANKARANAYANARKOILSTO ARNISTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO SAIDAPET, MAMBALAM, GUINDYSTO SRIVAIKUNTAMSTO NEYVELISTO TIRUCHENKODUSTO VANDAVASISTO NANGUNERISTO MANAMADURAISTO PALAYAMKOTTAISTO USILAMPATTISTO VILATHIKULAMSTO THIRUVAIYARUSTO ALANDURSTO TONDIARPET
3026212181183521221156143622547621121415159
189TOTAL
123456789101112131415161718192021222324252627282930313233343536373839
Sl.no.
DT/ST/PAO No. of Cases
56
Annexure 37 (Para 3.3.8)
STOCK OF NON MOVING STAMPS
Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
DT VELLORE DT VILLUPURAM STO TIRUVALLUR STO S_SALEM STO AVUDAYARKOIL STO KAMUDI STO ILLUPPUR STO KATPADI/DARAPADAVEEDU STO THIRUVERAMBUR STO MANAMELKUDI STO VANIYAMBADI STO POLUR STO SRIPERUMBUDUR STO ARAKONAM STO ARUPPUKOTTAI STO KUMBAKONAM STO SRIVILLIPUTTUR STO UDUMALPET STO NEYVELI STO TIRUMAYAM STO ARANTHANGI STO CHENGAM STO JAYANKONDACHOLAPURAM STO GUDALUR STO OMALUR STO ALANGUDI STO ARCOT STO TIRUCHULI STO KOTAGIRI STO SHOLINGUR STO PERAMBALUR TOWN/PERAMBALUR ST STO EGMORE, NUNGAMBAKKAM REGIONAL JOINT DIRECTOR, CHENNAI REGION
6 2 1 5 4 7 5 3 1 1 2 3 4 4 4 2 3 6 5 3 2 3 2 5 3 2 4 3
12 2 3 2 9
Total 123
57