ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAO’S & PPO

Annual Review Report of working of Treasuries 2019-20

Office of the Accountant General (A&E) Tamil Nadu, Chennai Page 1

ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAO’S & PPO

GOVERNMENT OF TAMIL NADU

2019-20

Office of the Accountant General (A&E) Tamil Nadu, Chennai-600 018

Dated: 14-10-2020



TABLE OF CONTENTS

Title Page No.

Preface 3

Introductory 4

Highlights 5

Part 1

Organisational set up of Treasuries & Accounts

Department

6

Part 2

Defects noticed during Compilation and

verification of accounts

14

Part 3

Defects and other Irregularities noticed during

Inspection of Treasuries/ PAOs Sub Treasuries

24

Annexure ( 1 to 45 ) 43





Introductory

The Annual Review Report on Treasuries provides an analytical review of working of

Treasuries and PAOs of the States with reference to the prevalent rules and procedure. The

report is based on the Compilation of Accounts, Inspection of Treasuries, Pay and Accounts

Offices in Tamil Nadu and Pension Pay Office, Chennai during the year 2019-20. This report

consists of 3 parts.

Part 1 provides an introduction to the Organisational set-up of Treasuries and Accounts

Department detailing the various schemes and functions executed by the Department. It

provides information on the status of computerization and the various modules of Integrated

Human Resource Management Systems (IFHRMS).

Part 2 is based on the Compilation of Accounts received in this office and provides

information based on the verification of the accounts.

Part 3 is based on the Inspection of Treasuries/Sub Treasuries and Pay and Accounts Offices

and the defects and other Irregularities noticed during the inspection of 2019-20.

The Report also includes 45 Annexures of data collected from the Commissioner of

Treasuries and Accounts and other sources in support of the observations.



Highlights

Serial

No

Significant objections Para No. Annexure

No

1 Non receipt of vouchers to the tune of 189.34 crore 2.1.1 2

2 Non submission of GPF schedules/challans amounting

to Rs.0.26 crore

2.1.2 3

3 Temporary advances drawn up to 31.03.2020 pending

adjustments - Rs.365.15 crore comprising 1790 items

2.2 5

4 Unreconciled balances of Net Credit 1144.16 crore as

on 31.03.20 under 8675- Reserve Bank Deposits

2.4 11

5 Huge Outstanding Inspection Reports & Paras 3.3.1 14

6 Deposit Amount not lapsed to Government for more

than four years involving an amount of Rs.10.83 crore

3.7.a 25

7 Huge Stock of Stamps kept idle to the extent of

Rs.276.93 crore

3.8.a 29

8 Enhanced rate of FP paid beyond conditional period-

Rs.0.56 crore

3.11.b 34

9 Excess Payment of Pensionary benefits – Rs.1.46 crore 3.11.c 35

10 Pension credited after date of death – Rs.0.97 crore 3.11.d 36

11 Un-encashed cheques not cancelled to the tune of Rs.

3380.14 crore ( 59036 items)

3.13 38

12 Amount returned by Bank remaining unsettled to

Beneficiaries-Rs.102.59 crore relating to 89325 items

3.14 39

13 Persistent Irregularities 3.17 43,44,45



PART-1

Organisational set-up of Treasuries and Accounts Department

1.1 The role of Department of Treasuries & Accounts

The Commissioner of Treasuries and Accounts monitors and implements the following

functions and Schemes in the State through Pay and Accounts Offices, Regional Joint

Directors, District Treasuries, Sub Treasuries etc. Various functions of the Treasuries and

Accounts Department are enumerated below:

I. Departmental Functions:

1. The treasuries are responsible for handling of all Receipts of the State Government

and making all Payments on behalf of the State Government.

2. Compilation of Government Account

3. The Treasury Officers` are responsible for the proper observance of the procedure

prescribed by or under Tamil Nadu Treasury Rules and for the punctual submission of

all returns required by the Government, the Accountant-General and the Reserve

Bank of India.

4. Allocation of funds and sanction of Loans to Government Employees (Motor

Car/Motor Cycle, Computer, Marriage)

5. Furnishing of monthly Tax Revenue figure to Government

6. Attending drawal of Grant bills sanctioned by the Government and payments made to

Government owned agencies (i.e Housing Board, Slum Clearance Board, Khadhi,

Metro Rail , etc.,)

7. Maintenance of various Deposit Accounts like PD Accounts, LFD Accounts, Revenue

Deposit Accounts, Security Deposit Accounts, Civil Court Deposit Accounts and

Criminal Court Deposit Accounts.

8. The treasuries are responsible for procurement and disbursement of Stamp Papers to

stamp vendors.

9. All the Treasuries and sub treasuries have a strong room for the safe custody of

valuables which should be taken back, examined and re-deposited if necessary after

being resealed once in two years or whenever there is a change in the incumbency of

the Officer depositing the safe custody articles, whichever is earlier.



10. Pensioner’s Family Security Fund (FSF) sanction orders are issued from the Pension

Pay Office / Treasuries and forwarded to the Director of Pension, Chennai for issue of

cheques/ECS.

11. Work relating to New Pension Scheme for All India Service Officers and CPS scheme

for Government employees and Teachers.

12. Pension disbursement: Pension is a periodic payment made to retired Government

servants who have completed the service eligible for pension. Pension payment is

made by the District Treasuries / Sub Treasuries, as opted by the pensioners. Pension

proposals are sent to the Accountant General, Tamil Nadu by the departments

concerned before the retirement of employees. The Accountant General, after

verification of Pay Last Drawn and the qualifying service, issues Pension Payment

Order to the Pension Pay Officer, Chennai / District Treasury Officers in the State.

The pension rules provide for various kinds of pension based on the nature of

retirement and net qualifying service under Tamil Nadu Pension Rules. The following

kinds of pensions are paid to the retiring Government Servants, according to the

nature of retirement

i. Superannuation Pension

ii. Retiring Pension or Pension on Voluntary Retirement

iii. Pension on Absorption in/under the Corporation or Government or Body

iv. Invalid Pension

v. Compensation Pension

vi. Compulsory Retirement Pension

vii. Compassionate Pension

Besides the Service Pension, other types of pension’s viz. Family Pension, Special

Pension Payments like Pension Payment of other State Governments, Central Government,

Pension Payments of other Countries, Art and Culture Pensions, State and Central Freedom

Fighters Pensions, Ulema Pensions etc. are also being made in the Treasuries, on receipt of

Pension Pay Orders from Accountant General (A&E).

In addition to the above, in GO MS No 393, dated 20.12.2019, Government have

authorised the Pay and Accounts Offices/Treasuries to prepare bill and make payment of

original Death-cum Retirement Gratuity (DCRG) and GPF Final settlement to the

beneficiaries delinking the Drawing and Disbursing Officers (DDOs).



II. Schemes

The following Schemes are being administered by the Department:

1. Integrated Human Resource Management Systems (IFHRMS)

2. New Health Insurance Scheme for Employees

3. New Health Insurance Scheme for Pensioners

4. Group Insurance Scheme for All India Service Officers

5. New Pension Scheme for All India Service Officers

6. Contributory Pension Scheme for Government Employees

1.2 Organizational Setup

The Administrative structure of Department of Treasuries and Accounts is given in

Annexure 1

The Commissioner of Treasuries & Accounts Department, Chennai is assisted by six

Regional Joint Directors, two Joint Directors, two Personal Assistants in the cadre of

Chief Accounts Officers and five Accounts Officers.

1.3 Position of Treasury Staff

1.3.1 The details of the total number of sanctioned posts and persons in position in various

cadres are as follows

Sl. No Name of the Post Sanctioned Posts

(In T&A Dept.) Person in Position

1. Additional Director

4 3

2. Joint Director

14 12

3. Chief Accounts Officer /

Treasury Officer

39 39

4. Accounts Officer

26 24

5. Assistant Accounts Officer

6 6

6 Additional Treasury Officer

32 23

7 Assistant Treasury Officer

349 349

8 Superintendent / ASTO /

STO 806 652



1.3.2 The cadre wise details of sanctioned strength and the actual vacancies that exist in the

Treasuries & Accounts Department are furnished below:

Sl.

No

Category Sanctioned Post Vacancy

P T Total P T Total

1. Accountant 1993 123 2121 632 85 684

2. Junior Assistant 681 83 764 358 48 406

3. Junior Assistant (S) 251 8 269 214 16 230

4. Typist 102 13 115 44 5 49

5. Office Assistant 421 112 533 94 25 119

Action taken by the Department of Treasuries & Accounts in respect of various vacant

posts:

The shortage in posts of Accountants was due to promotions, retirement and death and the

vacancies were being estimated and filled up by the Department by getting direct recruitment

of candidates from Tamil Nadu Public Service Commission (TNPSC)

The vacancies in the post of Junior Assistant / Junior Assistant (Security) / Typist were

periodically reviewed and were being filled by indenting required candidates from TNPSC by

way of recruitment, and by transfer from lower category, including compassionate ground

appointments. The sanctioned strength is being revised after periodical review.

1.4 Computerisation of Treasury Functions

1.4.1 Automated Treasury Bill Passing System (ATBPS)

In Tamil Nadu, Treasuries process their bills through the Automated Treasury Bill Passing

System (ATBPS), and the Accountant General compiles the accounts through the Voucher

Level Computerisation (VLC) system. Presently, the Treasury Accounts are being received in

the form of Main Accounts and Sub Accounts and data entry made into the VLC in the

Accountant General’s office.



1.4.2 Integrated Financial and Human Resources Management System (IFHRMS)

As a part of e-Governance initiative, the Government of India have approved the National e-

Governance Plan (NeGP) for implementation. Treasuries and Accounts Department is one of

the identified departments to implement Mission Mode Projects of Government of Tamil

Nadu and with the mandate from Government of India to automate the Finance and Treasury

Functions, the Integrated Financial and Human Resources Management System (IFHRMS)

was conceptualized. IFHRMS project involves computerization of Finance, Treasury, Human

Resources & Pension Management Processes for the State of Tamil Nadu.

The IFHRMS project has two core components, these are:

1) Financial Management System (covering Department of Finance, Treasury and Out of

Treasury Functions)

2) Human Resources Management System (covering Employees and Pension

Management Functions)

A. Various Modules in IFHRMS:-

HRMS Module: HRMS is centralized employee data base, with integration shared

and accessed by other integrated modules such as payroll and Finance etc.

Payroll Module: In this module payroll will be processed by DDOs for their

respective employees based on the data from HRMS module.

Pension Module: Pension module includes monthly pension processing, Conversion

of Civil and Family Pension, Payment of Pension while death in service, various

schemes like Health Fund Schemes, Family Security Fund, and State Provident Fund

etc.

Accounts Module: The Financial and Accounting process encompassing

Government of Tamil Nadu deals with the Treasury Accounts, Bill Passing system,

State receipts, State accounting process and Department of Finance activities (i.e) out

of Treasury Transactions. At the stage of bill creation, it is proposed to scan and

attach all the supporting documents and sub vouchers. The on screen bill forms will

be filled up and scanned documents will be attached and the bills will be digitally

signed by the DDOs.

Strong Room Safety and Stamp Management Module: This module is linked to

flow of Inward and Outward of Safe custody articles and other valuables into the

Strong Room and management Stamps / Stamp papers. It includes the movement and

storage of Stamp papers from one Treasury to another.



Budget: The Department of Finance, TN (DoF) initiates the Budget cycle where

budget extracts of the current year and previous three years data are shared with

Heads of Department for raising current year budget estimate at detailed head level.

Further, data is consolidated by the computer section of Finance Department at

organization level for discussion and approval from Assembly/Governor. On

approval from Assembly, the sanctioned budget is allocated by the HoDs to the

Budget Controlling Officers and then to the DDOs. Hence, all the budget allocations

are simultaneously updated in the bills module to prepare bills by the DDOs.

Court Case: This module will capture the following details of Treasury and Accounts

Department and Finance Department.

Creating a case & capturing its relevant information

The progress & Hearing outcome of the cases

Attaching the scanned affidavits of reference

Approved process from the concerned officers as required

Gist of the Judgment

Searching for the court cases which are already captured in the system.

File Movement: The main function of the File Movement involves the following

transaction of Treasuries and Accounts and Finance Department.

a) Creating File from Tapal

b) Forwarding Tapal / File

c) Responding to Tapal / File

Grievance Management: This module is intended for the process of Grievance

lodging by an applicant i.e. Employee / Pensioner / Citizen related to Treasuries and

Accounts Department and Finance Department. Action taken by an officer on the

grievance and tracing the lodged grievances by applicant and submission of appeal by

applicant and its addressing can be tracked by an applicant in this module.

Inspection and Audit Paragraphs: The Treasuries and Accounts Department

conducts and undergoes Inspection / Auditing on various subjects. The inspections

are those that are conducted within the Department of Treasuries and Accounts, while

the audits are conducted by stockholders and few external bodies. Once the

inspection audit is done, the observations / Objections are recorded and provided to

the inspected / audited office.



RTI Application: This module in IFHRMS is designed to accept and respond to RTI

applications of the citizens seeking information from CTA/DOF through the System.

Loans and Advances: This module is intended for sanctioning loans and advances to

the employees. Disbursement and recovery of the Loans and Advances are also done

in this module.

External Integration: Integration with the following Agencies has been done in the

IFHRMS.

1. Reserve Bank of India (for settlement of payments, collection receipts etc.)

2. Income Tax Department (for filling of form 26Q, 24Q & 27EQ etc.)

3. A portal for collection of Goods and Service Tax (GSTN)

4. Government e-Market place (GeM)

5. Public Finance Management System (PFMS)

6. Jeevan Praman Portal ( for Mustering of Pensioners)

7. Commercial Taxes Department (for e-receipts)

8. Prohibition & Excise Department (for e-receipts)

9. Transport Department (for e-receipts)

10. Registration Department (for e-receipts)

11. TANGEDCO (for payment of Electricity Bills)

12. State Bank of India ( A payment aggregator, for e-receipts)

B. Training to Treasury staff:

Efforts are being taken by the Government for moving forward from ATBPS to

Integrated Financial and Human Resources Management System (IFHRMS), in which

Accountant General is one of the Stakeholders.

More than one lakh State Government employees / users (staff engaged in

Establishment and Bill preparation activity) have been trained as of 31.03.2020 in the

IFHRMS application.



C. Status of Implementation of IFHRMS :

The IFHRMS project has been implemented in Karur from January 2020 and in

Salem, Theni, Ariyalur, Kanyakumari, Pay and Accounts office-Secretariat and Madurai from

February 2020. As on 31.3.2020 the following modules are functioning in IFHRMS in 4

PAOs and 15 Districts:

1. Human Resources Management Module

2. Pay Roll

3. Finance & Accounts

4. Budget

5. External Integration – (Payment are being made through RBI e-Kuber)

6. Pension ( Only in Karur and Ariyalur Districts)

After implementing in all the Treasuries and PAOs as a whole, in the IFHRMS

environment, an Interface will be provided by the State Government for importing the data

from IFHRMS module to the existing VLC application of Accountant General (AG). After

importing the data, the regular processing of Compilation of Monthly Accounts will be done

by AG, duly incorporating all the ‘Transactions.



PART-2.

Compilation of Accounts

.

2.0 Compilation Process:

In Tamil Nadu, the Treasuries / Pay and Accounts Offices primarily compile the monthly

accounts comprising the Main Accounts and Subsidiary Accounts, from the original sources /

basic records such as vouchers in respect of payments and challans in respect of receipts,

made or received by them throughout the month. At the end of the month, they furnish the

primarily compiled accounts to the Accountant General with all the supporting documents,

such as vouchers, schedules, list of payments, plus and minus memorandums etc.

2.1 Receipt of supporting documents from Treasuries along with Monthly Accounts

Every month, the vouchers *A, B C and D are received in the Accountant General’s office

from various Treasuries. During the checking of Vouchers with the List of Payments, it was

observed, that all the vouchers relating to payment of salaries, loans and advances, gazetted

vouchers, All India Services vouchers etc. were not enclosed in voucher bundles handed over

to Accountant General. As per Treasury Rule 4 (Subsidiary Rule 5), it is mandatory on the

part of all Treasuries to forward all the vouchers to Accountant General (A&E), every month

along with the compiled Main Accounts and Subsidiary Accounts, in complete and correct

manner.

2.1. 1 Non Receipt of vouchers / challans in support of expenditure from Treasuries

Vouchers are documents of evidence of the transactions. It is essential that all the vouchers

are to be sent to the Accountant General along with the accounts. However, it was noticed

that during 2019-20, 2353 items amounting to Rs. 189.34 crore were held in objection for

want of vouchers (Annexure 2). Treasuries are addressed periodically to furnish “Wanting

vouchers” which have been omitted to be sent to this office.

*A - Salary vouchers, B - Contingent vouchers,

C - Refund vouchers, D - Grants in Aid vouchers



The major 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

Education 15A 1423 111.45

Social Security and Welfare 26C 246 52.27

Police 13 200 35.10

Public Works 21 64 19.98

Industries 19 29 49.99

2.1.2 Non-submission of Schedules/Challans in support of GPF Recoveries:

The GPF credit schedules for the year 2019-20 have not been received in respect of 172

Vouchers/Challans amounting to Rs. 25.67 lakh. A Treasury wise list of GPF wanting

schedules for the year 2019-20 is furnished in Annexure 3.

2.1.3 Non-submission of Schedules/Challans in support of PLI Recoveries:

133829 credit schedules in respect of Postal Life Insurance (PLI) subscriptions for the year

2019-20, have not been received amounting to Rs. 5.79 Crore. A Sub-account Treasury wise

list of PLI wanting schedules for the year 2019-20 is furnished in Annexure 4.

2.2 Review of Drawal of Temporary Advances under Article 99 of Tamil Nadu

Financial Code

As per article 99 of Tamil Nadu Financial Code Volume I, for the purpose of meeting

contingent expenditure of a specified kind or on a specific occasion and when it is not

covered by standing sanction given by the Government, an application for sanction of

Temporary Advances (TAs) shall be submitted by the Drawing and Disbursing Officer

(DDO) to the Government. With the sanction of the Government, Temporary Advances may

be drawn by the DDOs. Such Temporary Advances drawn by the departmental officers shall



be adjusted within three months from the date of drawal of the advances. TAs pending

adjustment for more than three months shall be brought to the notice of the Heads of the

departments / Government respectively by the Treasury Officer. A third advance drawn by

the same Drawing and Disbursement officer also cannot be sanctioned when two advances

are already pending.

As of 31.3.2020, 1790 Temporary Advances amounting to Rs.365.15 crore remains

unadjusted. Out of those 1790 items, 174 items amounting to Rs.109.19 crore belong

to period prior to 1st April 2019 and 1616 items amounting to Rs.255.96 crore belong to

2019-20.

The treasury wise and year wise details are shown in Annexure 5.

The age wise pendency is depicted below:

On scrutiny of the details of pending Temporary Advances, it was noticed that the major

heads “2236-Nutrition” and “2014-Administration of Justice” involved huge amount of

temporary advances pending when compared with others

TAs Pending for Number

of Items

Amount

in crore

More than 10 Years 14 0.95

More than 5 years & less than 10 years 4 35.87

More than 1 year & Less than 5 Years

156 72.37

Less than 1 Year ( 4 to 12 months ) 1616 255.96

Total 1790 365.15

Major Head

Percentage to

total outstanding

Amount

in crore

No of

items

2236 43 158.92 356

2014 23 85.19 98

2202 7 28.15 471

2235 6 22.78 98



2.3 Wrong inclusion of transactions under GPF (State)

1. The General Provident Fund (GPF) accounts of Tamil Nadu State Government

Employees, All India Service Provident Fund (AISPF) accounts of IAS, IPS and

IFS Officers of Tamil Nadu State cadre and Teachers Provident Fund accounts in

respect of the Primary and Middle School Teachers of Panchayat and Municipal

Schools and Teaching & Non teaching Staff of Schools run by Corporations of

Chennai and Madurai are maintained by this office. A total number of 2.30 lakh

subscriber accounts are being maintained as of 31st March 2020.

2. Misclassification of non GPF accounts such as Noon Meal Programme

(NMP)/AISPF/Family Benefit Fund (FBF)/Income Tax/Contributory Pension

Scheme (CPS)/Teachers Provident Fund (TPF) deductions under 8009 GPF and

vice versa was noticed. Rectification of the above misclassification was carried out

through Alteration Memorandum by Treasury Officers or Transfer Entries (TEs)

by the Accountant General. .

Credit/Debit Number of

TEs

Amount

in Rupees

Treasury wise

details given in

Credit 4180 22,18,74,094 Annexure 6

Debit 1062 30,81,83,580 Annexure 7

3. GPF Deductions as given in Annexure 8 were made in respect of 88 subscribers

who were retired / died. This indicates the failure of internal control mechanism

and that there is no validation / check in drawal of pay and Allowances for

employees in service only.

4. 773 debit vouchers were not furnished by Treasuries as listed in Annexure 9. This

2055 4 17.19 146

2015 1 6.14 174



leads to wanting vouchers and ultimately ends up in missing debits in the accounts

of the subscribers thus inflating the balances in their GPF Accounts.

5. It was noticed that in 135 accounts belonging to twenty treasuries, the GPF

deduction for March 2019 had been booked in the month of March 2019 itself

which clearly indicates violation of budget provisions as Salary for March has to

be claimed only in the month of April. This indicates failure of internal control

mechanism in the treasuries.

6. As the main account figure is the control total for the overall amount booked under

GPF for a month/Treasury, differences between Main Account and Sub-Account

had to be taken up with the Treasuries concerned for reconciliation. A few

illustrative samples are given below-

1. Difference in Appendix – ‘A’ of Virudunagar Treasury for the months from

January 20 to March 20

2. Difference in Appendix –‘A’ of Tuticorin Treasury for the month of February

20.

7. During the year 2019-20, 27066 Challans amounting to R.84,21,74,499/- were

booked under GPF/TPF. More than 50% of the challans are not enclosed with the

credit schedules every month. After pursuing with the Treasury Officers through

email, whatsapp and phone, the details are collected and the postings were

completed. At the end of 2019-20, challans to the extent of Rs. 25 lakhs were

wanting.

8. Manual corrections made in the Credit List, Loan List and Main Accounts

received from Treasuries were not authenticated by the Competent Authority in

respect of 155 Alteration Memorandum (AMs) in credit and 6 AMs in debit. These

AMs were incorporated in the Accounts after confirming with the treasuries

concerned. Details are given in Annexure 10.

9. While preparing the credit schedules, treasuries are required to enclose all the GPF

schedules as per the credit list. However, the CPS schedules which are not

appearing in GPF credit list are enclosed instead of the GPF schedules.

10. Sanction order list of 90% Part Final Withdrawal is not being sent to AG by Karur,

Madurai, Salem, Tiruvannamalai and Sivagangai Treasuries, despite the issue of

specific directions by the Commissioner of Treasuries and Accounts in April 2019.

2.4 Un-reconciled Net (Dr.) differences of Reserve Bank Deposits (State) between



Treasuries and Banks

Office of the Accountant General reconciles figures reported by the Reserve Bank of

India with figures reported by the Treasuries. These figures are compared to ensure that

authorization by the Treasuries are paid and accounted for by the banks. The

discrepancies are worked out and pursued with the Commissioner of Treasuries and

Accounts and Reserve Bank of India.

Discrepancies arise between RBI figures and Treasury Figures (which is adopted by the

AG in the preparation of accounts) because of either excess debits (Payments) made by

Agency Banks to Government Account or non-reporting of credits (Receipts-both regular

and online) by Agency Banks to Government Account.

As on 31.03.2020, a net CREDIT difference of Rs. 1144.16 crore exists under the Major

Head “8675 Reserve Bank Deposits” between figures reported by the Banks and by

Treasuries. Out of this, a difference of around Rs. 915.96 crore is due to the mismatch in

reporting of online receipts to RBI and PAO (East) since 2018 by the Banks.

In order to sort the discrepancies, this office undertook a study of accounting of e-receipts,

by the PAO (E), the e- treasury and the designated accounting authority. This study

revealed that the difference of around Rs. 915.96 crore is primarily due to the non

accounting of e-receipts of certain departments (like the Registration department), by the

accounting authority (PAO-East). The lapse occurred due to the non-reporting of the e-

receipts by the agency banks to PAO East, due to software (TN e-scroll) compatibility

issues. However the agency banks had rightly reported the on-line receipts to RBI through

e-Kuber portal which means that, the money had been received by the RBI on behalf of

the State, however the Revenue Receipts have been understated in the books of accounts.

The year wise details are given in Annexure 11.

Recommendation

Reconciliation’ is the primary internal control to ensure that the moneys due to

Government are received and accounted for accurately. In the case of e-

treasury, it was noticed that there is no practice/mechanism by which the

departments reconcile their monthly e-receipts with the treasury as is the

practice for manual process whereby the DDO reconciles the (Over the counter)

receipts with the treasury periodically, ensuring accuracy. It is suggested that a

monthly reconciliation mechanism between the service departments and PAO



(East), the e-treasury may be implemented.

It was also noticed that the agency bank reports a particular day’s e-receipts to

RBI based on ‘transaction date’. However the same transactions are reported by

the agency banks to PAO (East), based on ‘scroll date (transaction date + 1 or

more)’. Though, the moneys have been received in RBI, such a practice, results

in a situation that the accounts do not reflect the same position accurately.

Because of this procedure, no monthly account (including March), incorporates

the transactions of the last day of that month and it is carried to the subsequent

month. Consequently, the monthly account understates the revenue receipts.

Further, it also becomes difficult for this office to trace and rectify the

discrepancies. It is suggested that PAO (East), the e-treasury, may ensure that

the VDMS is presented to the Accountant General on the basis of transaction

date only as done by the treasuries for regular transactions.

2.5 Personal Deposit Accounts

The Personal Deposit Account is intended for a specific purpose for which it is created. It

is governed by Article 269 of Tamil Nadu Financial Code Volume I. The balances /

drawals from the Deposit Accounts are communicated by way of plus and minus

memoranda.

2.5 .1 Operation of Personal Deposit Accounts

i. The Personal Deposit Accounts created by transferring Funds from the Consolidated

Fund to Public Account for discharging the liabilities of the Government arising out of

special enactments is operated during the period between 1st April and 31st March next

year. It can be opened by the State Government after obtaining permission from the

Accountant General and shall be closed on 31st March every year. During 2019-20, 78

such PD accounts (transferred from Consolidated Fund) have been opened out of which 9

PD accounts were closed as on 31.03.2020.



Recommendation

Government may consider the discontinuance of operation of Personal Deposit

Accounts. If any unforeseen expenditure has to be incurred the same can be done by

drawal of funds as Temporary Advance under Article 99 of Tamil Nadu Financial

Code. Where it is absolutely necessary, PD Accounts may be opened giving full

justification and operated in strict adherence to rules.

ii. The details of balances of the PD accounts opened by the State Government from

sources other than the Consolidated Fund are as under:

8443-00-106-AC Amount ( in crore)

Opening Balance as on 01.04.2019 306.62

Receipts 336.67

Disbursements 340.56

Closing Balance as on 31.03.3030 302.73

2.6 Submission of Monthly Account by Treasuries.

The compiled Main Accounts and Sub Accounts are received from Treasuries on the

stipulated date every month without any delay. However, owing to the implementation of

Integrated Financial and Human Resources System (IFHRMS) in Karur Treasury, there

was a delay in receipt of the Treasury Account for the month of January 2020 mainly for

the reason of conversion of 15 digits to 16 digits code. Due this delay, the Karur Account

has been excluded from Monthly Civil Accounts (MCA) of January 2020 and included in

the MCA of February 2020.

2.7 Other issues:

2.7 .1 Pension Processing

Pension proposals along with Service Register (SR) received from Departments are

approved after necessary checks and Electronic authorizations are being sent to the



Treasuries for payment and pensioners can download their copy of the authorizations

from website of the AG.

2.7.2 CTA/AG Instructions not followed by PAOs/ TOs while forwarding the

pension proposals

1. The statement of service in respect of All India Service Officers / Self Drawing

Officers who are under the control of Pay and Accounts Offices’(PAOs) is required

to be sent along with their pension proposals to the Accountant General to process

the pension and other entitlements. During 2019-20 proposals in respect of 120 self

drawing officers, 20 IPS and IFS officers were received without the required

Statement of Service from all the PAOs located in Chennai i.e East, South, North,

Secretariat and High Court.

2. The Both Halves of pension payment orders have to be returned to Accountant

General by the Treasuries as and when the validity ceases due to death of the

Pensioner/Family pensioner, conditional authorization or if the undrawn period

exceeds three years. Instead, the Both Halves are being returned to this office in bulk

at one instance.

3. Electronic authorizations are being sent for Pension, Commuted Value of Pension,

Gratuity, Family Pension and Revision of pension cases with the facility to

download the pensioners copy from the website of the AG. Normally the Treasury

would insist on pensioner copy for identity and other purposes before commencing

pension/family pension/revision of pension. The download of pensioner copy from

website was not successful when there were technical issues and hence to avoid

hardship to pensioners, the Commissioner of Treasuries and Accounts was requested

in this office DO letter no. Pen 30/4/2019-20/11163 dated 13-5-2019 to give suitable

instructions to all treasuries not to insist on pensioner copy of authorization as the

descriptive roll consisting the photo, identification marks and specimen signature are

scanned and sent along with electronic authorization in respect of original cases, and

also for revision cases as they are existing pensioners. The Commissioner of

Treasuries and Accounts has taken up the matter with the Finance Department for

necessary amendment in the Treasury Code.[Letter no.

26423/Finance(Pension)/2019 dated 12-6-2019]. Since the treasuries are insisting on

party copy, this office still issues Form M, an alternative for pensioner copy, as and



when request is received from pensioners. During 2019-20, this office has issued

510 duplicate copies (Form M) to the pensioners.

4. The data relating to first payment of pension is being captured in the system for

record and verification. Such vouchers should be segregated and sent separately by

treasuries. If they are sent along with other vouchers, extracting the same could not

be done in this office. This would result in non posting of first payment of pension.

During 2019-20, 18 treasuries as listed in Annexure 12 have not sent the vouchers

separately. The circular instructions already issued by the Commissioner of

Treasuries and Accounts in RC No.22660/09/E2 dated 15-6-2009 may therefore be

scrupulously followed by all treasuries to segregate and send the vouchers relating to

first payment of pension in separate bundles to this office.

5. In the post audit cases of Police Department, department is paying a part of the

DCRG amount (80%) at the first instance as prescribed and the balance will be paid

after issue of the amount admitted and noted in the admissibility report by AG. The

admissibility report is not an authorization and no payment should be made on the

strength of the admissibility report. Therefore it should not be sent to AG for

revalidation. Despite the fact already reported in the previous report itself, this

mistake is still continuing.



PART-3

Defects and other irregularities noticed in the records during inspection of the

Treasury Offices, Sub-Treasury Offices and PAOs

3.1 Treasury Inspection - Overview

Treasury Inspection is being carried out by the officials of the Office of the Accountant

General (Accounts & Entitlements) to assist the Director of Treasuries and Accounts in

establishing a system of treasuries working strictly in accordance with the prescribed rules.

Similarly, the Resident Audit Branches of the Office of the Principal Accountant General

(G&SSA), Chennai and Madurai, attached to various Pay and Accounts Offices (except Pay

& Accounts Office, New Delhi) undertake auditing the bills at the respective PAOs.

3.2 Scope and Methodology of Treasury Inspection

The inspection of all the District Treasuries / PAOs and selected sub treasuries covering the

period for 2019-20 was conducted during 2019-20. The inspection was carried out as per the

auditing standards prescribed by the Comptroller & Auditor General of India.

3.2.1 Audit Universe and periodicity of inspecting units

Name of the category Number of units Periodicity

District Treasuries 32 Annual

Pay and Accounts Offices 7 Annual

Sub Treasuries 243 Biennial

Sub PAO High Court Bench, Madurai and

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



3.2.2 Objectives of Treasury Inspection

To assess the quality of internal controls over financial reporting

To assess the correctness and validity of Books, Records and Vouchers

To ensure that rules prescribed by the competent authority in the matter of financial

transactions are adhered to

To assess whether accounts were properly maintained.

It is thus intended to supplement and not to replace executive Inspection.

3.2.3 Processing of Inspection Reports

Major issues noticed during the inspection are communicated to the Commissioner of

Treasuries and Treasury Officers through Inspection Reports, within 30 days of the

completion of each Treasury Inspection by the Accountant General’s office.

Rectification reports on action taken for the Inspection Reports are required to be furnished

within a month from the receipt of IRs by the concerned inspected Treasuries / Sub

Treasuries.

The general results of the inspection are summarized and included in the Annual Review on

Working of Treasuries.

3.3 Units inspected during 2019-2020

During the year 2019-20, 138 inspection units (i.e.) Office of the Commissioner of

Treasuries and Accounts, Offices of the three Regional Joint Directors of Treasuries and

Accounts, 29 District Treasuries, 6 Pay and Accounts Offices and 99 Sub Treasuries were

inspected. The Sub Treasuries and other units other than DT/PAOs, inspected during the year

are listed in Annexure 13.

3.3.1 Outstanding Inspection Reports and Objections

Irregularities pointed out during the Inspection need to be rectified at the earliest by the

Treasury Offices, thereby enhancing the efficiency of the working of Treasuries and quality

of Accounts.

However, as on 31.03.2020, there are 433 Reports and 1723

objections for which such rectification reports have not been received. The details of pending



Inspection Reports / objections to the end of 31.03.2020 are furnished in Annexures 14 (i)

Region wise / District wise and (ii) Year wise.

It is observed that 199 objections are pending as on 31/3/2020 as given below:

Year of pendency Number of pending

Reports Paras

Up to 2014-15 6 6

2015-16 3 4

2016-17 5 5

2017-18 41 69

2018-19 144 449

2019-20 234 1190

Total 433 1723

Similarly, in respect of PAOs, objections amounting to Rs.155.44 crore were outstanding

as on 31.3.2020. The details are furnished below.

Name of the PAO

Items Amount

In Rupees

Madurai 159 77775544

North 150 76665073

Pension 108 5668625

South 68 21886588

East 74 1290238377

High Court 48 78227449

Secretariat 23 3615313

High Court Bench at

Madurai

10 350529

Total 640 1554427498

3.4 Non revalidation of Gratuity payment authority after the expiry of one year

The DCRG and GPF authorizations issued by the AG, Tamil Nadu shall be valid for a period

of one year and 6 months respectively. If the authorization is not paid, the same shall be

returned to AG for revalidation. However, on a review of DCRG/GPF registers maintained in

various Treasuries/ Sub Treasuries, it was seen that though the validity had expired in respect



of 98 cases, necessary action had not been taken by the treasuries for revalidation. .

(Annexure 15 )

3.5 Improper/Non maintenance of records

The Treasury Inspection Parties while inspecting the Treasuries / Sub Treasuries noticed and

pointed out the following discrepancies in maintenance of records:

a) The pay and allowances of the Self drawing officers who are drawing grade pay of

Rs.7600/- and above are authorized by the Accountant General (A&E) and the same is

paid through 41C Pay Bill register. Whenever pay authorization is received from the

Accountant General or Last Pay certificate is received from other stations due to transfer,

it is mandatory to obtain the specimen signature of the concerned officer and affix the

same on the left hand side top corner of 41C register and get it attested by the Bill passing

officer. But, improper maintenance of 41 C Register such as (i) non attestation of

specimen signature and (ii) non production of certificate for claiming HRA were noticed

in 9 Treasures, 1 PAO and 15 Sub Treasuries. (Annexure 16 ).

b) According to Subsidiary Rule 32A under TR 16, every bill shall be presented by DDOs to

the Treasury / PAO along with TNTC 70 only. After ascertaining about the availability

of budget allocation, a system generated token number is allotted and noted in the TNTC

70 register. The bill shall also be noted in the movement register in Form 70A and

handed over to the bill passing Accountant. The bill passing accountant shall make

necessary entries in Form TNTC 70D and he shall either pass or audit the bill within

three days from the date of its receipt in accordance with codal provisions. The passed

bills shall be forwarded after entering in TNTC 70D register and the register shall be

closed daily. It was observed that Bills received and entered in 70A Register did not tally

with 70 D Register in 17 inspected units (Annexure 17). Due to non-closure/non-

updation of TNTC 70 D register, the discrepancy between bills received and passed could

not be ascertained.

c) As per instructions 33 under Treasury Rule 16 every officer drawing bills shall enter the

particulars of all their bills in TNTC 70 register. Columns 8 to 10 shall be filled up by the

Treasury and the rest by the office concerned. However, it was observed that Column

11 (Voucher number) of TNTC 70 Register was not filled by 44 inspected units

(Annexure 18). It was also observed that in 17 inspected units, various Deposit Registers,



viz., Repayment of Revenue Deposit Register, Security Deposit Register, Revenue

Deposit & Criminal Courts Deposit, Civil Court Deposits, PWD / Forest / Highways

Deposit register etc., were not updated and closed. (Annexure 19).

d) As per the provisions of Para 128 of Tamil Nadu Budget Manual, reconciliation of

Departmental figures with those of Treasury / PAO shall be effected without fail by the

Departmental Officers every month in order to ensure that there is no embezzlement /

misappropriation of Government money which should be monitored through a Register. It

was noticed in 27 inspected units that the Reconciliation Register was not updated.

(Annexure 20).

g. According to Reserve bank of India’s recommendations on reconciliation procedure of

State Government transactions, the format of Treasury Pass book has been modified. The

revised format contains two parts i.e., Side ‘A’ and Side ‘B’. At the end of each days’

transactions, the total figure of receipt and payment of Government are required to be

entered in Side ‘A’ of the pass book by the bank manager and the same should be

acknowledged by the Treasury officer with detailed initials. The total number of challans,

cheques (with amount thereon) actually received by the Treasury Officer are also required

to be entered in Side ‘B’ of the pass book and the same has to be got acknowledged by

the Bank Manager with dated initials. Thus, the maintenance of Treasury Pass book will

help the Treasury to reconcile the differences if any noticed between the treasury and

bank figures then and there. It was noticed that 39 inspected units failed to maintain the

Treasury Pass Book in the revised format (Annexure 21). Since the overall responsibility

of ensuring the correctness of figures rests with the Treasury / Sub Treasury officer, the

pass-book should be maintained properly and should not merely be treated as an

acknowledgement of the receipt of scrolls.

h. According to Article 143/TNF Code Volume I Physical Verification of stock has to be

conducted on or before 31st March of every year or such time as may be prescribed by the

competent authority. However, on a scrutiny during Treasury Inspection, it was noticed

that no register was maintained in 5 Treasuries and 10 Sub Treasuries, for items of

Computer Hardware and physical verification was not conducted till date. Due to non-

maintenance of stock register, actual stock of computers available in these 15 units

(Annexure 22 )



3.6 Procedural lapses noticed

a. Failure to obtain Certificate of Acceptance of Balances

According to note (2) under Article 126 of Tamil Nadu Account Code Volume II and

instruction 4 under chapter IV of Tamil Nadu Financial Code Volume I, Certificate of

acceptance of balances of various deposits as on 31st March every year, shall be obtained

from Administrators before 15th May and forwarded to the Accountant General (A & E),

Chennai before 30th June of that year with a view to ensure the accuracy of accounting of

these transactions. However, it was noticed, that Certificates of acceptances of balances were

not obtained by the Administrators in 22 Treasuries / Sub Treasuries (Annexure 23).

b. Check memo for pension payment not prepared

The Director of Treasuries and Accounts in his circular No.CTA/39509/2011/E2 dated

27.9.11 had instructed all the District Treasuries and Sub Treasuries to work out a monthly

plus and minus memo in the form of check memo, so as to guard against any

misappropriation /embezzlement of Government money. However, it was seen that the plus

and minus memo had not been worked out by the following 7 Sub Treasuries for monthly

pension transactions.

1. Gudiyatham

2. Melur

3. Omalur

4. Polur

5. Sholinganallur

6. Veerakeralampudur

7. Vandavasi

c. Delay in receipt of Date wise monthly statements from the Bank and its return

According to RBI’s instruction on accounting procedure of State Government, the Date wise

Monthly Statement (DMS) of a month has to be received by the Treasury from the

transaction Bank with dated signature of the Bank Manager on the first working day of the

succeeding month, and the Verified Date wise Monthly Statement (VDMS) has to be returned

to the transaction bank within three days of its receipt and a copy of the same shall be

forwarded to the Accountant General (A&E), Tamil Nadu. However, it was noticed that



there is a delay in receipt/return of the DMS / VDMS in various units as listed in Annexure

24.

Verified date wise monthly statement is a basic document, which depicts the actual receipts

and payments. Any discrepancy between the VDMS and the figures as reported by the

Agency bank is rectified based on VDMS figures. Correction, if any, can be carried out in the

same month only if the VDMS is returned in time. As time is of essence in determining

delay in reporting transactions, which attracts penal interest and corrections, it is important

that the agency banks and Treasuries / Sub Treasuries should strictly adhere to the prescribed

time limit.

3.7 Observations noticed in respect of various Deposits Accounts

a. Deposits not lapsed to Government:

As per the provisions of Article 271 of Tamil Nadu Financial Code Volume I, deposits lying

unclaimed for more than 4 years shall lapse to Government. However, from the Deposit

records, it was noticed that in 71 Treasuries / Sub Treasuries that an amount of Rs.10.83

crore remained unclaimed for more than four years and yet not lapsed to Government.

(Annexure 25)

b. Personal Deposit Account inoperative for more than 3 years not closed :

According to Article 271 of Tamil Nadu Financial Code Vol.I, any Personal Deposit Account

which is not operated for a considerable period should be closed with the concurrence of the

Administrator concerned. The procedure to be followed in closing of the inoperative personal

deposit account was explained in Govt. Lr.No.98029/Salary/08-9 dated 10.01.2008.

However, it was seen from the Registers of personal deposits, that in 5 units, the Personal

Deposit accounts are being inoperative under the head 8443-00-106-AC. (Annexure 26 )

c. Minus balances under various Deposit Accounts

While checking the Sub Account 27 C- Consolidated Plus and Minus Memorandum available

in Treasuries, in 14 units it has been noticed that the Personal Deposit, Local Fund Deposit,

Civil Court Deposit and Security Deposit have reflected Adverse/minus balance as noted

against each item (Annexure27).



Recommendation: Adverse/ minus balances may be due to misclassification / incorrect

adjustments / non accounting of transactions. Hence, the accuracy of these transactions

shall be ensured through appropriate procedures such as maintenance of subsidiary

accounts, reconciliation of subsidiary accounts with ledger figure, communication and

confirmation of balances.

d. Excess payment of Half yearly Interest made to Local Fund Deposits

In 14 inspected units, it was noticed from the chittas of Local Fund Deposits available, that

incorrect minimum balance was taken into account for interest calculation, which led to

excess payment of Half yearly interest to an amount of Rs.2,39,184/- (Annexure 28 )

3.8 Observations with reference to Stamp Account

a) Huge retention of stamps in Treasuries:

Stamps of huge value amounting to Rs.276.93 crore, were kept in stock for long period in 54

inspected units as listed in Annexure 29 without transferring them to the other Treasuries /

Sub- Treasuries with requirements.

b) Destruction of soiled / obsolete stamps:

During the scrutiny of Stamp records at District Treasuries and Sub Treasuries, it was noticed

that soiled and defectively manufactured stamps were kept for the past one year in 14 units

listed in the Annexure 30. They are pending to be forwarded to the Superintendent of

Stamps, Chennai which are to be transmitted to Security Printing Press, Nasik, and National

Security Press, Hyderabad for replacement.

3.9 Inspection of Strong Room and Issuance of Safety Certificate

With a view to ensuring the safety and security of the Strong room of the Treasuries/Sub-

Treasuries, where valuables of the Government, are stored, Tamil Nadu Treasury Rule 11

(Instruction 4) stipulates that Strong Room of the Treasury shall be inspected annually by the

P.W.D. Executive Engineer, or by his Subordinate Officer nominated for the purpose and a

certificate of safety to be issued by such inspecting officer.

But in 11 inspected units as listed in Annexure 31, it was noticed that such certificates have

not been obtained.

3.10 Annual Verification of Valuables, deposited in the Treasuries

Sealed packets/bags containing valuables which are lodged by different Drawing Officers in

the Treasury for safe custody are required to be verified by the depositing officers. Non-

verification of valuables deposited in the Treasuries prevents the depositors from ascertaining



the present status of sealed packets/sealed bags i.e. whether the valuables are present or lost,

sealed articles are intact or not. In 53 inspected units given in Annexure 32, such annual

verification of valuables was not done by the depositors.

3.11 Excess payment of Pensionary benefits

a) Non deduction of commuted portion of pension resulting in excess payment

According to Rule 9 (vi) of Tamil Nadu Civil Pension (Commutation) Rules, the reduction in

pension shall take effect from the date of payment of commuted value of pension or at the

end of three months after issue of authorization by the Accountant General for the payment of

commuted value of pension, whichever is earlier.

However, it was seen from the Disburser’s halves of Civil Pensioners in 49 inspected units in

178 cases as listed in the Annexure 33, that contrary to the rules ibid, reduction in the

amount of pension on account of commutation had been omitted to be deducted from the date

of payment of commuted value of pension or at the end of three months from the date of issue

of authorization. This had resulted in an excess payment of Rs.30,08,580/-.

b) Enhanced rate of family pension made beyond the conditional period resulting in

excess payment

According to Rule 49 (3) of Tamil Nadu Pension Rules 1978 “in the event of death of a Govt.

servant while in service after having rendered not less than 7 years of continuous service as

well as in the event of death of a Government servant after retirement, the enhanced rate of

family pension shall be payable for a period of 7 years or for a period up to the date on which

the Government servant would have attained the age of 65 years had he survived whichever

is earlier”.

But, it was seen from the Disbursers Halves of the family pensioners in 23 inspected units

comprising 58 cases as listed in the Annexure 34, enhanced rate of Family Pension instead of

normal rate was continued to be paid to them beyond the conditional period which has

resulted in excess payment of Rs.51,85,420/-.

c) Excess payment of various pensions and allowances

According to Rule 50-A of Tamil Nadu pension Rule 1978, Dearness Allowance on pension

shall not be paid during the period of re-employment.

According Government letter No.15596/Pen/99-1 Finance (Pension) Dept. 22.02.1992 read

with Para 27(2) of G.O.MS no.313 Fin (PC) Dept dated 28.10.2017, those pensioners who are

receiving two pensions are eligible for One medical allowance only.



However, it has been observed in 31 units, that due to wrong calculation, Excess Payment of

Pension, Family pension, Dearness Allowance and Medical Allowances to the tune of

Rs.1,46,94968/- were made. (Annexure 35).

d) Pension credited after date of death

While checking the pension records at District Treasury, it was noticed that the pension for

the month in which the pensioners had expired and beyond the date of death had been

credited to their bank accounts and remains undrawn in 22 Districts which amounts to

Rs.96,67161/- (Annexure 36). The pension amount sent to bank that pertains to the month in

which the pensioners expired and for subsequent period should be collected and credited into

Government account.

3.12 Unauthorized retention of closed Pension Payment Orders

As per Subsidiary Rule 87 (a) of Treasury Rule 16 of Treasury Code Vol.I, after the death of

a pensioner, the disbursing officer shall pay the arrears actually due to the pensioners, to the

legal heirs provided that they apply within one year from the date of death.

As per Subsidiary Rule 89 (b) after paying Life time arrears of pension due on account of a

deceased pensioner, the disbursing officer shall return both halves of the Pension Payment

Order to the Accountant General (A&E), Chennai for cancellation.

On a test check of pension payment register and disbursers’ halves in some of the

Treasuries/Sub Treasuries, i.e. in 81 inspected units involving 485 cases, it was noticed that

on the expiry of pensioners, the LTA had been paid to the legal heirs, but, the both halves of

PPOs have not been sent to the Accountant General (A&E), Chennai for cancellation

(Annexure 37).

3.13 Unencashed cheques not cancelled

As per Rule 47 (2) of the Central Government Account (Receipts and Payments) Rules, a

cheque remaining unpaid for any cause shall be cancelled and the amount written back in the

accounts. In respect of unencashed cheques lying under 8670, the Treasury offices have to

address the concerned DDOs to confirm the fact of payment or otherwise the unencashed

cheque amount should be got written back or credited to Government Account by crediting

the original expenditure head of account. However, to the end of 31.03.2020, 59036 cheques

amounting to Rs.3380.14 crore are still remaining unencashed, in the Treasuries/PAOs given

in Annexure 38.



3.14 Amount returned by Banks under Electronic Clearance System (ECS) not settled

to beneficiaries.

As on 31.03.2020, an amount of Rs.102.59 crore pertaining to 89325 beneficiaries was

returned by banks and remains under suspense account in various Treasuries/Sub

Treasuries/PAOs as given in Annexure 39, for want of correct details such as Name of the

beneficiary, Savings Bank Account Number etc.

Un credited ECS items are credited back to Suspense Head of Account- 8670 by the agency

bank and the list of such items are intimated to the Treasuries by the banks through the

statement called ‘RBR7’. In this regard, the Commissioner of Treasuries and Accounts,

Chennai had issued instructions in Letter No.42694/2017/E3 dated 03-11-2017 and 26-03-

2018 that

(i) the amount kept under suspense account in respect of unclaimed RECS shall be

maintained in a separate register

(ii) the return ECS amount pending for more than three months may be written back

to Govt. Account

(iii) uncredited ECS items should be entered in the ‘ECS Return Register’ in

chronological order

(iv) the register should be closed daily so that the total No. of unsettled and uncredited

ECS items returned by the bank to the Treasury is required to be arrived at in the

register in the following format and got attested by the Treasury Officer.

No. of items Amount (Rs.)

Opening Balance

Add Receipt

Total

Less settled items

Closing Balance

It was seen from the ECS return registers maintained in 7 units that daily closing in the above

format has not been done. Instead, the ‘RBR7’ statement received from the Bank are entered

in the register.



Further, during the Inspection conducted by this office at Sub Treasury, Paramathy, it was

reported by the ATO, Paramathy, that a sum of Rs. 6, 86,572/- was misappropriated by Shri.

Arun Babu while settling the return ECS amount due to the beneficiaries. An enquiry was

initiated by the Treasury Officer Namakkal and the embezzled amount was remitted back into

Government Account.

Commissioner of Treasuries and Accounts (CTA) has issued instructions to Treasuries / Sub

Treasuries at various stages prescribing guidelines to settle Return ECS. However, it is

pertinent to point out that in spite of these guidelines; misappropriation of Government

money has taken place while settling RECS.

Lack of segregation of duties is the primary cause of ‘Fraud’ in a system. This office

reviewed the guidelines issued by the CTA periodically and it is understood that there is no

clear mention of the responsibilities at the individual designation level, in the guidelines,

resulting in lack of segregation of duties.

Recommendation: A few more controls describing individual job responsibilities while

processing RECS would help in proper compliance of the guidelines and also prevent

the recurrence of misappropriation to a large extent.

The existing guidelines in settling RECS and recommendations by this office are given

below:

Steps involved in

settlement of Return

ECS

Relevant provisions of Existing

Guidelines

AG’s Recommendations

for process improvement

1 ECS uncredited to the

beneficiary at Bank RECS items to be included in

the Bank scroll CTA Lr.

No.42694/2017/E3

dt.3.11.2017)

Consolidated Report (RBR7)

of RECS items sent to the

Treasury by Bank

(CTA Lr. No.42694/2017/E3

dt.3.11.2017)

2 Receipt of RBR 7

Register and Bank Scroll

by Treasury

RECS items to be credited to

Government Account under

the head of account ‘8670’

(CTA Lr. No.42694/2017/E3

dt.3.11.2017)

Treasuries to check whether

these items are shown as

returned to the agency bank in

the Bank Scroll (CTA Lr.

No.42694/2017/E3

dt.3.11.2017)

Details should be noted

in the ECS Return

Register and should be

checked by ASTO at

Sub-Treasury level /

Supdt. at Treasury

level

DDOs to be addressed

within a specified

period (7 days)

DDOs to furnish the



Details to be noted in ECS

Return Register (CTA Lr.

No.42694/2017/E3

dt.3.11.2017)

DDOs to be addressed to

furnish the correct details of

beneficiaries (CTA Lr.

No.42694/2017/E3

dt.3.11.2017)

details certifying that

the corrections have

been carried out in the

Master File

3 Receipt of details of

beneficiaries from DDOs Necessary updation should be

made in the RECS register

(CTA Lr. No.42694/2017/E3

dt.3.11.2017)

Pending RECS items beyond

three months should be

remitted back to Government

Account as minus

expenditures under the

original head of account after

giving intimation to DDOS

and these should be cleared

from the RBR7 Register

(CTA Lr. No.42694/2017/E3

dt.26.03.2018)

Register should be

updated by the cashier

and reviewed by

ASTO/Supdt. to

ensure the correctness

of details

Updation in RBR7

should be authenticated

by ASTO/Supdt.

Original entry in RBR7

should be rounded off

with necessary remarks

by the cashier and

checked by the

ASTO/Supdt.

ASTO/Supdt. should

ensure that all pending

items are remitted back

into Government

Account in the

prescribed manner and

pending items, if any,

beyond three months

may be reviewed by

CTA

4 Settlement to the

beneficiary Debit advice should be sent to

the Bank

Debit advice should be

acknowledged by the

Bank and preserved by

the Treasury /PAO

In the instant case, the

agency Bank (Indian

Bank, Paramathy) has

processed the ECS

based on e-mail or

telephonic message

which is a gross

violation of prescribed

procedure. The Bank

has also failed in its

duties.



A separate register for

watching settlement of

RECS items should be

maintained which

should be authenticated

by the PAO/TO/ATO

as and when a payment

is made.

3.15 Operation of Unauthorised heads

In spite of the instructions issued by Government in the letter no 49672/BG-II/20019 dated

09/09/2009 that “Necessary instructions have been issued to concerned sections in Finance

Department not to make any provision under detailed/ sub-detailed head viz., 77-Deduct-

Recoveries 02- Recoveries of over-payments /Remittance of Excess drawal and 77- Deduct-

Recoveries-03, Other Recoveries, in the succeeding financial years” relating to recoveries

of overpayments done during the current year, on verification of the data for the month of

November 2019, in the following 6 Districts, it is seen that expenditure has been incurred

without budget provision, which include the detailed head ‘77-Deduct Recoveries’.

Sl.

No

Name of the

Treasury

Total items

booked

Items booked without

budget provision

Items booked under ‘77

Deduct recoveries’

1 Tuticorin 49823 1032 262

2 Tiruvarur 36538 398 162

3 Thanjavur 70909 719 331

4 Nagapattinam 39269 580 306

5 Karur 25305 236 107

6 Ariyalur 22364 264 174

Further, as per G.O.Ms.No.72 Finance (LOC) Department dated 29.02.2016, the Letter of

Credit (LOC) system was discontinued and the operation of the Major Head 8782 was

stopped in the Treasuries forthwith.

However, during the year 2019-20, there were instances of operating the head 8782 as given

below. The issue was taken up with the CTA, Chennai and the concerned treasuries.

Subsequently, Vellore and Coimbatore have proposed Alteration Memorandum (AM) for the

amounts booked. However, there are balances still lying under 8782 in other Treasuries.



Name of the

Treasury

Head of Account Months in which the

amount has been booked

Month in which Alteration

Memorandum incorporated

Vellore 8782-00-102-AA

Credit

05/19, 06/19, 07/19,

09/19

02/20

Coimbatore 09/19 12/19

Thiruvallur 05/19, 06/19, 09/19,

10/19

AM incorporated in 12/19.

But still Rs.1000/- is

outstanding under 8782.

Dindigul 11/19, 03/20

Trichy 08/19

Dindigul 8782-00-102-AD

Credit

06/19,11/19

Krishnagiri 12/19

Kanyakumari 10/19, 01/20

Madurai 04/19

Theni 03/20

Tirupur 10/2019

Trichy 04/19

Recommendation: Office of the Commissioner of Treasuries may disable the unauthorised

Heads of Account, to avoid operation of these heads.

3.16 Other Miscellaneous Observations

a. Payments made to Contractors from the Saving Bank A/C of the DDOs

In GO Ms No 72 dated 29/02/2016 vide annexure Para c (1) the Government directs that the

existing letter of credit system for Public Works (PWD-Buildings/WRD), Highways, Forests

Department, Technical Education and Fisheries Department etc. shall be discontinued and all

transactions of the above department shall be made only by presenting bills in concerned Pay

and Accounts Office/District Treasury/ Sub Treasury under Electronic Clearance System to

the contractors with effect from 01/04/2016.

However, while checking the details of payments made at some of the District Treasuries

listed in Annexure 40, it was seen that payments had been made through cheques in favour

of drawing officer noted in the Annexure instead of making direct payments to the

contractors/firms concerned. Payments to the contractors for work done had been made



subsequently from the saving Bank account of the DDO (instead of ECS made through

Treasury). This defeats the very purpose of withdrawal of Letter of Credit Facility by the

Government. It was observed that this kind of drawal of funds is resorted to avoid lapse of

funds and is against the stipulated conditions as stated in the above G.O.

b. Interest realised from SB Account not remitted into Government Account

At the time of introduction of Electronic Clearing System for making payment of salary to

Government employees, the DDOs are requested to open a saving Bank Account to credit the

non-statutory deductions effected from the pay bill. However in Thiruvallur, Tiruvannamali

and Theni Treasuries, it has been found that the interest realised from Savings Bank Account

totalling to Rs.40378/- has not been remitted to Government Account.

c. Non exchange of Duplicate keys

As per Instruction 5(i) of TR 11 read with Note under Instruction 20 of TR 11, duplicate keys

deposited for safe custody should be taken back, examined and exchanged with original keys

once in two years or whenever there is a change in the incumbency whichever is earlier. But

it is seen from the Register of Locks and Keys of the following units, that the keys were not

exchanged.

1. District Treasury Tiruppur

2. Sub Treasury Gummdipoondi

3. Sub Treasury Papanasam

4. Sub Treasury Peravurani

5. Sub Treasury Vilathikulam

d. Incorrect payment of Kit Maintenance allowance

(i) As per GO. Ms. No.1857 Home (Pol.1A) Department dated 09/10/18 based on 7th pay

commission, Dress allowance of Rs 20,000/- per annum has been sanctioned to all IPS

officers with effect from 7/18, in lieu of Kit maintenance allowance of Rs.700/- p.m.

While verifying the pay bill registers of 41-C officers in Tiruvallur Treasury, it was

ascertained that the treasury had admitted an amount of Rs.700/- p.m. to Tmt. R. Ponni, IPS

under the head ‘Kit maintenance Allowance’ from 8/18 to 6/19. An amount of Rs.20,000/-

was also paid to the said individual under the head dress allowance in Token No.14222

dated 16.11.18. The copy of authorisation issued by the Accountant General (A&E)

addressed to the Treasury Officer for making payment of Rs.20,000/- was not readily made

available to the inspection party for verification. In view of the GO cited above the incorrect



payments made under the Head Kit maintenance Allowance wef 7/18 to 6/19 is incorrect.

Hence, the excess payments made Rs.700/- X 12 Months = Rs.8400/- has to be recovered,

under intimation to the Accountant General (A&E) Tamil Nadu. A revised Last Pay

Certificate also needs to be issued to the new treasury circle by withdrawing the Kit

maintenance allowance, as the individual has been transferred from this Treasury.

(ii) Similarly, on scrutiny of records in Ariyalur Treasury, it was seen that the Accountant

General (A&E) had issued orders to the Treasury Officer for making payment of Rs.20,000/-

towards dress allowance in respect of Dr. Abhinav Kumar, IPS vide GADI/VII/2018-

19/IPS/1200027 Dt. 20/11/2018. The payment was admitted and paid in T. No. 11926 dt

21/01/19. The Accountant General in the orders had also stated that while making the

payment of dress allowances the Treasury Officer shall recover an amount Rs.700/- pm

which was already paid to the individual under the head Kit maintenance allowance wef

07/18, but the bill was admitted by the treasury without recovering the amount Rs.2,800/- (

from 07/18 to 10/18). The officer has been transferred to another station in 11/18 itself.

Hence the Treasury Officer has to take necessary action to recover the amount from the

individual and make good to the government under intimation to the Accountant General

(A&E), Tamil Nadu.

e. Incorrect classifications occurred in Treasury Accounts:

i) Suspense heads:

During the Inspection at 13 Treasuries, it was noticed that receipts and payments were not

classified under correct heads of account. The correct head of classification for each item and

wrong head under which it was classified are furnished in Annexure 41.

ii) Other State Pension

Instructions were issued by the Accountant General (A&E) Tamil Nadu in letter

No.AC/III/19-20/16204 dated 04.06.2019 regarding head of Account, under which the

expenditure on other Govt. pensions to be booked. While checking Sub Account 27B for the

month of 12/2019, it was noticed that the payments made on behalf the states noted in the

Annexure 42, were wrongly booked under the heads noted against each item. The correct

classification of expenditure is also furnished to take remedial action for the past cases and to

book the expenditure under correct head of account in future.





ANNEXURE



Annexure 1 (Para 1.2)

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*


(South)

Chennai*

Pay and Accounts Officer (East)

Chennai*


(Secretariat)

Chennai*


Madurai*


(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)



Annexure 2 (Para 2.1.1)

Treasury wise details of Wanting Vouchers for 2019-20

Sl.

No

Name of the

Treasury

Number of

vouchers

Amount

in Rupees

1 Ariyalur 21 5590603

2 Coimbatore 30 37606410

3 Cuddalore 38 78685504

4 Dharmapuri 40 37694955

5 Dindigul 26 26727854

6 Erode 45 239617250

7 Karur 9 9007639

8 Kancheepuram 62 97071371

9 Krishnagiri 25 93800724

10 KanyaKumari 61 75990289

11 Madurai 28 39786659

12 Nagapattinam 491 555273932

13 Nilgiris 560 110419102

14 Namakkal 18 39818887

15 Perambalur 2 5349122

16 Pudukottai 31 58586972

17 Ramnad 59 54031567

18 Salem 73 226400142

19 Sivagangai 70 136053106

20 Tiruvannamalai 39 60319740

21 Tiruvarur 28 13370887

22 Tirunelveli 58 132717303

23 Tanjore 105 160869137

24 Tuticorin 86 192394299

25 Theni 36 36843580

26 Trichy 54 197656129

27 Tiruppur 44 33588448

28 Tiruvallur 84 143788690

29 Vellore 84 192933470

30 Virudhunagar 22 36545748

31 Villupuram 24 61732934

TOTAL 2353 1893419263




Wanting schedules in r/o GPF for the year 19-20

Sl.

No Treasury Count Amount


2 Cuddalore 1 30000


4 Dindigul 1 25000

5 Kanchipuram 4 34260

6 Karur 3 277740

7 Madurai 13 96791

8 Nagercoil 4 39005

9 Namakkal 1 15000

10 PAO Madurai 1 10100


12 Ramnad 1 123

13 Salem 3 26200

14 Sivagangai 1 6000

15 Theni 1 5250


17 Tiruvallur 41 838598


19 Tuticorin 6 99200

20 Vellore 41 380790


22 Virudunagar 2 4190

TOTAL 172 2567160




Wanting schedules for PLI for the year 2019-2020

Sl.No. Name of the Treasury /PAO No of Wanting schedules Amount in Rupees

1 Ariyalur 50 428958


3 Cuddalore 2724 1699262


5 Dindigul 12297 3809139

6 Erode 643 723350

7 Kanchipuram 2508 2525627

8 Nagerocil 6145 389693

9 Karur 1654 12146


11 Madurai 5653 2024309


13 Namakkal 432 456027

14 Nilgiris 101 245580



17 Ramnad 497 1512627

18 Salem 8666 4431790

19 Sivagangai 4524 2630234

20 Thanjavur 914 634372

21 Theni 7728 2019856

22 Tiruchirapalli 2439 1764784

23 Tirupur 3548 1990495


25 Tiruvallur 7881 3382150

26 Truvannamalai 8484 5004219

27 Tiruvarur 1059 807035

28 Tuticorin 2736 1374990

29 Vellore 23492 5313646

30 Villupuram 10120 5246599


32 PAO East 131 131411

33 PAO High Court Madurai 31 29904

34 PAO High Court Chennai 117 16547

35 PAO Madurai 161 164586

36 PAO North 180 271093

37 PAO Secretariat 6 74855

38 PAO South 290 409554

Total 133829 57869327



Annexure 5 ( Para 2.2 )

Temporary Advances pending adjustment as on 31.03.2020

Sl. No Name of the Treasury / PAO Number

of items

Amount

(In Rupees)

1 Ariyalur 71 25788128


3 Namakkal 23 12093846


5 Thanjavur 4 8600000

6 Trichy 32 25167200

7 Madurai 19 16539950

8 Dindigul 26 17165546

9 Theni 19 5588360

10 Sivagangai 11 28133200


12 Ramnad 7 4522770


14 Erode 13 9626530

15 Karur 16 15729640

16 Tiruppur 70 27420090

17 Nilgiris 132 63197475


19 Vellore 73 85314146



22 Salem 180 91644411



25 Cuddalore 87 88272470

26 Thiruvallur 55 28620695


28 Kanyakumari 5 35122660


30 Thiruvarur 54 23976740


32 PAO East 80 302058925

33 PAO South 119 1539779193

34 PAO North 54 23220619

35 PAO High Court 106 819541550

36 PAO Madurai 67 30183052

Grand Total 1790 3651516472



Annexure 6 (Para 2.3.2a)

Treasury wise count of TEs (Credit) made during 2019-20

Treasury No of items Amount

Ariyalur 131 20375871

Coimbatore 145 1932747

Cuddalore 99 1147144

Dharmapuri 92 370968

Dindigul 113 3383987

Erode 26 1217057

Kancheepuram 131 2340027

Karur 260 51523454

Krishnagiri 27 453533

Madurai 223 8042536

Nagapattinam 22 166463

Nagercoil 156 3587958

Namakkal 27 228506

PAO Corporation 1 -16207390

PAO East 8 164187

PAO High Court 6 74000

PAO Madurai 149 21921559

PAO North 22 185171

PAO Secretariat 29 161806

PAO South 36 350242

Perambalur 43 164463

Pudukottai 11 187686

Ramanathapuram 29 143029

Salem 542 59152081

Sivagangai 300 4719398

Thanjavur 57 12695881

Theni 102 21756227

Thiruvarur 92 865310

Tiruchirapalli 45 213313

Tirunelveli 82 1079876

Tirupur 264 4236331

Tiruvallur 142 2295492

Tiruvannamalai 132 1861299

Tuticorin 186 2909240

Udhagamandalam 20 154470

Vellore 227 3729241

Villupuram 103 2509145

Virudhunagar 100 1781786

Total 4180 221874094



Annexure 7 (Para 2.3.2b)

Treasury wise count of TEs (Debit) made during 2019-20

Treasury No of items Amount

Ariyalur 68 22285680

Coimbatore 13 3288968

Cuddalore 11 4341304

Dharmapuri 4 565270

Dindigul 35 9317677

Erode 6 1300923

Kancheepuram 13 7607349

Karur 174 52345738

Krishnagiri 17 5462383

Madurai 39 9389893

Nagapattinam 34 9128279

Nagercoil 10 3076618

Namakkal 31 8743149

PAO Corporation 2 -9743417

PAO East 6 2295861

PAO High Court 6 4623061

PAO High Court Madurai Bench 2 174862

PAO Madurai 18 7892990

PAO North 1 3016


PAO South 3 803341

Perambalur 4 1043185

Pudukottai 13 4605846

Ramanathapuram 9 2432328

Salem 115 31966617

Sivagangai 91 22057840

Thanjavur 4 1321200

Theni 35 11971783

Thiruvarur 33 7146321

Tiruchirapalli 5 3269268


Tirupur 16 4893801

Tiruvallur 64 18138686

Tiruvannamalai 29 8759536

Tuticorin 18 8019220

Udhagamandalam 3 149800

Vellore 47 13007350

Villupuram 26 9538899

Virudhunagar 20 7241479

Total 1062 308183580




Treasury wise details of GPF deductions made in r/o retired/died subscribers

Treasury No of items

Coimbatore 3

Cuddalore 2

Dindigul 1

Erode 3

Kancheepuram 6

Karur 1

Madurai 2

Nagapattinam 8

Nagercoil 3

PAO East 1

PAO Madurai 1

PAO South 6

Perambalur 1

Ramanathapuram 2

Salem 4

Sivagangai 2

Thanjavur 3

Thiruvarur 7

Tiruchirapalli 8

Tirunelveli 3

Tiruvallur 5

Tiruvannamalai 2

Tuticorin 5

Vellore 7

Villupuram 1

Virudhunagar 1

Total 88




Treasury wise wanting debit vouchers

Treasury No of items

Ariyalur 4

Coimbatore 8

Cuddalore 15

Dharmapuri 11

Dindigul 4

Erode 18

Kancheepuram 26

Karur 23

Krishnagiri 7

Madurai 9

Nagapattinam 10

Nagercoil 33

Namakkal 5

PAO Corporation 1

PAO East 45

PAO High Court 2

PAO Madurai 1

PAO North 4

PAO Secretariat 125

PAO South 9

PAO New Delhi 1

Perambalur 1

Pudukottai 3

Ramanathapuram 7

Salem 47

Sivagangai 17

Thanjavur 8

Theni 17

Thiruvarur 5

Tiruchirapalli 12

Tirunelveli 29

Tirupur 34

Tiruvallur 39

Tiruvannamalai 13

Tuticorin 47

Udhagamandalam 21

Vellore 60

Villupuram 45

Virudhunagar 7

Total 773




Treasury wise details of corrections not authenticated by competent authority

Treasury

No of credit

items

No of debit

items

Ariyalur 2 2

Coimbatore 2

Dharmapuri 1 1

Dindigul 2

Erode 1

Kancheepuram 2

Karur 1

Madurai 2

Nagercoil 11

Namakkal 1

PAO East 3

PAO High Court 2

PAO Madurai 5

PAO North 8


PAO South 19

Perambalur 3

Ramanathapuram 8

Salem 2

Sivagangai 2

Thanjavur 1

Theni 1

Tiruchirapalli 2

Tirunelveli 5 1

Tirupur 1

Tiruvallur 10

Tiruvannamalai 4

Transfer entry 3

Tuticorin 4

Udhagamandalam 3

Vellore 11

Villupuram 5

Virudhunagar 7

Total 155 6




Year wise analysis of Reserve Bank Deposits difference

Year for the

previous years

DEBIT CREDIT

Year Number

of items

Amount in crore Number

of items

Amount in crore

2009-2010 6 11729520.73 9 6123541.49

2010-2011 14 46889169.41 13 26778460.37

2011-2012 32 88275913.96 26 35600977.82

2012-2013 62 418362381.28 62 245964079.63

2013-2014 124 650815925.00 144 680893790.71

2014-2015 143 6693904502.75 177 6857977935.70

2015-2016 196 4890208158.76 264 4932345359.12

2016-2017 218 33088277022.57 312 35849192709.10

2017-2018 233 5208571178.61 246 3553155974.63

2018-2019 151 5379619460.21 225 9541664856.39

2019-2020 169 45681713510.94 321 51870306310.43

TOTAL 1348 102158366744.22 1799 113600003995.39

NET

DIFFERENCE

11441637251.17 CR



Annexure 12 (Para 2.8.2.4)

List of Treasuries not furnishing the first payment of pension vouchers separately

Sl. No Name of the Treasury

1 Kanchipuram

2 Erode

3 Perambalur

4 Krishnagiri

5 Salem

6 Madurai

7 Tirunelveli

8 Tiruvallur

9 Thanjavur

10 Ramnad

11 Trichy

12 Tiruvannamalai

13 Cuddalore

14 Dharmapuri

15 Vellore

16 Villupuram

17 Nagapattinam

18 Coimbatore




List of Sub Treasuries inspected during 2019-20

Name of the Treasury Sl. No Name of Sub Treasury

Ariyalur 1 Jayamkondan

2 Sendurai

Chennai 3 Egmore-Nungambakkam

4 Fort-Tondiarpet

5 Mambalam-Guindy

6 Mettupalayam

7 Pollachi

8 Kinathukadavu

9 Sulur

10 Annur

Cuddalore 11 Chidambaram

12 Panrutti

13 Kattumannar Koil

14 Tittagudi

Dindigul 15 Attur

Kancheepuram 16 Sriperumbudur

17 Sholinganallur

Karur 18 Krishnarayapuram

19 Kadavur

Krishnagiri 20 Krishnagiri

Madurai 21 Melur

22 Tirumangalam

23 Usilampatti

24 T.Vadipatti

Nagapattinam 25 Kilvelur

26 Tirukuvalai

Namakkal 27 Tiruchengodu

28 Rasipuram

Nilgiris 29 Gudalur

31 Kundah

Perambalur 32 Perambalur

Pudukottai 33 Aranthangi

34 Avudaiyarkoil

35 Manamelkudi

36 Illupur

37 Ponnamaravathi

38 Karambakudi



Ramnad 39 Mudukulathur

40 Kamuthi

41 Karaikudi

42 Manamadurai

43 Thiruppathur

44 Ilayankudi

45 Omalur

46 Gangavalli

47 Vazhapadi

48 Suramangalam

49 Edapadi

50 Srirangam

51 Thiruverumbur

52 Manachanallur

53 Thotiyyam

Tirunelveli 54 Ambasamudhram

55 Nanguneri

56 Palayamkottai

57 Sankarankoil

58 Cheranmahadevi

59 Sivagiri

60 Veerakeralampudur

61 Alankulam

Tiruvannamalai 62 Arani

63 Chengam

64 Cheyyar

65 Polur

66 Vandavasi

67 Ambattur

68 Tiruvallur

69 Gummidipoondi

Thanjavur 70 Kumbakonam

71 Peravurani

72 Tiruvidaimaruthur

73 Papanasam

74 Tiruvaiyaru

Thiruvarur 75 Nannilam

76 Valangaiman

Tiruppur 77 Avinasi

78 Udumalpet

79 Palladam

80 Madathukulam



Tuticorin 81 Kovilpatti

82 Srivaikundam

83 Tiruchendur

84 Vilathikulam

85 Kayatharu

Virudunagar 86 Aruppukottai

87 Rajapalayam

88 Sivakasi

89 Sathur

90 Tiruchuli

91 Kariapatti

Vellore 92 Arakonam

93 Arcot

94 Gudiyatham

95 Vaniyambadi

96 Katpadi

97 Sholingar

98 Ambur

Villupuram 99 Chinnasalem



Annexure 14 (i) (Para 3.3.1)

District-wise Analysis of pending Inspection Reports/Paras

1. Regional Joint Director of Treasuries & Accounts- Tirunelveli Region

TREASURIES ACCOUNTS PENSION TOTAL

Reports Paras Reports Paras Reports Paras

1.Nagercoil 9 35 8 51 17 86

2.Tuticorin 6 12 4 13 10 25

3.Tirunelveli 8 45 9 27 17 72

4.Virudunagar 5 9 3 4 8 13

5. RJD Tirunelveli 1 4 0 0 1 4

Total 29 105 24 95 53 200

2. Regional Joint Director of Treasuries & Accounts- Madurai Region

1.Madurai 8 24 10 41 18 65

2.Theni 8 21 6 18 14 39

3.Dindigul 6 16 8 23 14 39

4.Pudukottai 8 27 7 17 15 44

5.Sivagangai 7 18 8 17 15 35

6.Ramnad 9 54 10 45 19 99

7. RJD Madurai 1 4 0 0 1 4

Total 47 164 49 161 96 325

3. Regional Joint Director of Treasuries & Accounts- Vellore Region

1.Vellore 12 45 12 43 24 88

2.Dharmapuri 3 17 2 10 5 27

3.Krishnagiri 2 9 1 1 3 10

4.Tiruvannamalai 9 21 9 25 18 46

5.Salem 12 46 11 49 23 95

6. RJD Vellore 1 6 0 0 1 6

Total 39 144 35 128 74 272

4. Regional Joint Director of Treasuries & Accounts - Coimbatore Region

1.Coimbatore 7 33 9 44 16 77

2.Nilgiris 3 18 5 19 8 37

3.Erode 1 1 3 6 4 7

4.Tiruppur 5 32 6 24 11 56

5.Karur 4 16 3 9 7 25

6. RJD Coimbatore 1 5 0 0 1 5

Total 21 105 26 102 47 207

5. Regional Joint Director of Treasuries & Accounts - Trichy Region

1.Trichy 4 16 10 31 14 47

2.Ariyalur 3 17 3 18 6 35

3.Perambalur 2 13 1 3 3 16

4.Nagapattinam 4 24 4 19 8 43

5.Thanjavur 8 47 9 51 17 98



6.Tiruvarur 3 13 4 20 7 33

7.Namakkal 4 26 5 20 9 46

8. RJD Trichy 1 1 0 0 1 1

Total 29 157 36 162 65 319

6. Regional Joint Director of Treasuries & Accounts - Chennai Region

1.Chennai 8 14 0 0 8 14

2.Kancheepuram 9 28 7 28 16 56

3.Tiruvallur 12 52 13 45 25 97

4.Villupuram 10 35 5 24 15 59

5.Cuddalore 8 41 5 47 13 88

6. RJD Chennai 1 5 0 0 1 5

Total 48 175 30 144 78 319

Offices of Pay and Accounts Officers and Sub Pay and Accounts Officers

PPO Chennai 1 4 5 5 6 9

PAO North 2 11 0 0 2 11

PAO South 1 9 0 0 1 9

PAO East 2 15 0 0 2 15

PAO Secretariat 1 8 0 0 1 8

PAO High Court Chennai 2 6 0 0 2 6

PAO Madurai 3 7 0 0 3 7

SPAO New Delhi 1 7 0 0 1 7

SPAO Corporation 0 0 0 0 0 0

SPAO (HC) Madurai 0 0 0 0 0 0

O/o Commr. of Treasuries &

Accounts 2 9 0 0 2 9

Total 15 76 5 5 20 81

Grand Total 228 926 205 797 433 1723



Annexure 14 (i) (Para 3.3.1)

Year wise Analysis of Inspection Reports/Paras

YEAR ACCOUNTS PENSION TOTAL

Reports Paras Reports Paras Reports Paras

2008-09 1 1 1 1

2011-12 1 1 1 1

2012-13 1 1 1 1

2013-14 2 2 2 2

2014-15 1 1 1 1

2015-16 1 1 2 3 3 4

2016-17 1 1 4 4 5 5

2017-18 23 40 18 29 41 69

2018-19 79 245 65 204 144 449

2019-20 124 639 110 551 234 1190

TOTAL 228 926 205 797 433 1723




Non-revalidation of Gratuity / GPF payment

Sl. No. Treasury No. of cases

1 PAO East 12

2 DT Villupuram 8

3 ST Ambasamudram 1

4 ST Ambattur 4

5 ST Annur 3

6 ST Arakonam 2

7 ST Aruppukottai 1

8 ST Chidambaram 4

9 ST Gudiyatham 8

10 ST Ilayangudi 1

11 ST Karaikudi 2

12 ST Kariapatti 1

13 ST Katpadi 1

14 ST Kattumannarkoil 11

15 ST Krishnagiri 15

16 ST Polur 9

17 ST Sendurai 1

18 ST Sholinganallur 3

19 ST Sivakasi 1

20 ST Sriperumbudur 9

21 ST Tirupattur 1

Total 98



Annexure 16 (Para 3.5 a)

Improper Maintenance of 41 C Register

Sl. No. Treasury

1 PAO Sectt.

2 DT Kancheepuram

3 DT Cuddalore

4 DT Erode

5 DT Nagapattinam

6 DT Ramnad

7 DT Sivaganga

8 DT Tiruvannamalai

9 DT Vellore

10 DT Villupuram

11 ST Ambur

12 ST Arakonam

13 ST Chidambaram

14 ST Kamudi

15 ST Katpadi

16 ST Manachanallur

17 ST Mudukulathur

18 ST Panruti

19 ST Sholinganallur

20 ST Sholingur

21 ST Sriperumbudur

22 ST Thiruverambur

23 ST Tittagudi

24 ST Vadipatti

25 ST Vaniyambadi



Annexure 17 (Para 3.5 b)

Improper maintenance of 70 A and 70 D Register

Sl. No. Treasury

1 DT Coimbatore

2 DT Perambalur

3 DT Sivaganga

4 DT Thanjavur

5 DT Theni

6 DT Tiruvallur

7 ST Aruppukottai

8 ST Karaikudi

9 ST Karambakkudi

10 ST Kariapatti

11 ST Kumbakonam

12 ST Melur

13 ST Papanasam

14 ST Rajapalayam

15 ST Sattur

16 ST Sivakasi

17 ST Thiruvidaimarudur



Annexure 18 (Para 3.5 c i)

Improper maintenance of TNTC 70 Register

Sl. No. Treasury

1 PAO East

2 PAO Sectt.

3 DT Erode

4 DT Kancheepuram

5 DT Nagapattinam

6 DT Ramnad

7 DT Trichy

8 DT Tiruvallur

9 DT Vellore

10 DT Villupuram

11 ST Ambattur

12 ST Ambur

13 ST Arakonam

14 ST Arcot

15 ST Chidambaram

16 ST Chinna salem

17 ST Gudiyatham

18 ST Gummidipoondi

19 ST Ilayangudi

20 ST Kamudi

21 ST Karaikudi

22 ST Katpadi

23 ST Kattumannarkoil

24 ST Kayathar

25 ST Kilvelur

26 ST Kovilpatti

27 ST Manachanallur

28 ST Mudukulathur

29 ST Omalur

30 ST Panruti

31 ST Sendurai

32 ST Sholinganallur

33 ST Sholingur

34 ST Sriperumbudur

35 ST Srirangam



36 ST Srivaikuntam

37 ST Thiruverambur

38 ST Thottiyam

39 ST Tiruchendur

40 ST Tirukuvalai

41 ST Tittagudi

42 ST V K Pudur

43 ST Vaniyambadi

44 ST Vilathikulam



Annexure 19 (Para 3.5 c ii)

Improper maintenance of Deposit Register

Sl. No. Treasury

1 PAO South

2 PAO High Court

3 DT Dindigul

4 DT Karur

5 DT Namakkal

6 DT Pudukottai

7 DT Tirunelveli

8 DT Tuticorin

9 ST Ambasamudram

10 ST Ambattur

11 ST Avinashi

12 ST Chengam

13 ST Melur

14 ST Nanguneri

15 ST Palayamkottai

16 ST Sulur

17 ST Udumalpet



Annexure 20 (Para 3.5 d)

Non-reconciliation by DDOs

Sl. No. Treasury

1 PAO East

2 PAO High Court, Chennai

3 PAO Madurai

4 PAO North

5 PAO Sectt.

6 PAO South

7 DT Ariyalur

8 DT Cuddalore

9 DT Dharmapuri

10 DT Erode

11 DT Kancheepuram

12 DT Krishnagiri

13 DT Nagapattinam

14 DT Nagercoil

15 DT Namakkal

16 DT Perambalur

17 DT Ramnad

18 DT Sivaganga

19 DT Thanjavur

20 DT Theni

21 DT Trichy

22 DT Tiruvallur

23 DT Tirunelveli

24 DT Tiruppur

25 DT Tiruvannamalai

26 DT Vellore

27 DT Villupuram



Annexure 21 (Para 3.5 e)

Improper maintenance of Treasury Pass Book

Sl. No. Treasury

1 PAO North

2 DT Coimbatore

3 DT Dharmapuri

4 DT Nagercoil

5 DT Sivaganga

6 DT Thanjavur

7 ST Alangulam

8 ST Annur

9 ST Avudayarkoil

10 ST Ilayangudi

11 ST Illuppur

12 ST Karaikudi

13 ST Karambakkudi

14 ST Kariapatti

15 ST Kinathukadavu

16 ST Kumbakonam

17 ST Madathukulam

18 ST Manamadurai

19 ST Manamelkudi

20 ST Nanguneri

21 ST Omalur

22 ST Palladam

23 ST Papanasam

24 ST Peravurani

25 ST Pollachi

26 ST Sivagiri

27 ST Sivakasi

28 ST Srivaikuntam

29 ST Sulur

30 ST Suramangalam

31 ST Thiruvaiyaru

32 ST Thiruvidaimarudur

33 ST Tiruchuli

34 ST Tirupattur

35 ST V K Pudur

36 ST Vadipatti

37 ST Valangaiman

38 ST Vandavasi

39 ST Vilathikulam



Annexure 22 (Para 3.5 f)

Physical verification of Computer hardware not done

Sl.No. Treasury

1 DT Dindigul

2 DT Karur

3 DT Nagercoil

4 DT Namakkal

5 DT Tiruppur

6 ST Kadavur

7 ST Kayathar

8 ST Krishnarayapuram

9 ST Nanguneri

10 ST Paramathi

11 ST Rasipuram

12 ST Srivaikuntam

13 ST Tiruchendur

14 ST Tiruchenkodu

15 ST Vilathikulam




Certificate of Acceptance of Balances not obtained

Sl. No. Treasury No. of cases

1 PAO East 3

2 DT Kancheepuram 129

3 DT Coimbatore 38

4 DT Cuddalore 58

5 DT Dharmapuri 67

6 DT Erode 3

7 DT Nagapattinam 12

8 DT Nagercoil 5

9 DT Perambalur 4

10 DT Ramnad 34

11 DT Sivaganga 40

12 DT Thanjavur 62

13 DT Thiruvallur 28

14 DT Vellore 188

15 DT Villupuram 14

16 ST Ambattur 6

17 ST Aranthangi 6

18 ST Gudiyatham 4

19 ST Kinathukadavu 2

20 ST Melur 9

21 ST Mudukulathur 2

22 ST Tiruvallur 9

Total 723



Annexure 24 (Para 3.6 c )

Delay in receipt of DMS and return of VDMS

Sl.No. Treasury No. of cases

1 PAO East 7

2 PAO High Court 12

3 PAO North 6

4 PAO Sectt. 8

5 DT Ariyalur 8

6 DT Coimbatore 4

7 DT Cuddalore 10

8 DT Dharmapuri 7

9 DT Erode 6

10 DT Kancheepuram 7


12 DT Ramnad 4

13 DT Sivaganga 5

14 DT Tiruvallur 6

15 DT Tiruvarur 1

16 DT Tiruppur 7

17 DT Vellore 8

18 DT Villupuram 8

19 ST Ambur 3

20 ST Arakonam 4

21 ST Arcot 5

22 ST Avudayarkoil 7

23 ST Gudiyatham 3

24 ST Jayankondacholapuram 4

25 ST Kamudi 2

26 ST Kariapatti 6


28 ST Papanasam 4

29 ST Sendurai 4


31 ST Srirangam 4

32 ST Srivaikuntam 1

33 ST Thiruverambur 4

34 ST Thiruvidaimarudur 3

35 ST Tiruvallur 9

36 ST Tittagudi 3

Total 194




Non-submission of Lapsed Statement

Sl.

No. Treasury Amount (Rs.)

1 DT Coimbatore 45,626,306

2 DT Cuddalore 157,384

3 DT Dharmapuri 950,000

4 DT Dindigul 2,359,025

5 DT Erode 665,000

6 DT Kancheepuram 2,162,125

7 DT Krishnagiri 1,048,520

8 DT Nagapattinam 605,000

9 DT Nagercoil 5,591,383

10 DT Perambalur 377,043

11 DT Pudukottai 188,600

12 DT Ramnad 305,000

13 DT Salem 2,879,430

14 DT Sivaganga 462,500

15 DT Thanjavur 1,198,300

16 DT Theni 75,000

17 DT Trichy 1,837,750

18 DT Thiruvarur 225,000

19 DT Tirunelveli 439,771

20 DT Tirupur 50,924

21 DT Tuticorin 25,000

22 DT Vellore 2,705,488

23 DT Villupuram 1,571,795

24 ST Alangulam 8,590

25 ST Ambasamudram 3,876,369

26 ST Ambur 175,000

27 ST Arakonam 170,000

28 ST Aranthangi 265,250

29 ST Arcot 45,000

30 ST Arni 513,332

31 ST Aruppukottai 360,575

32 ST Cheranmahadevi 6,943,852

33 ST Cheyyar 36,800

34 ST Gudalur 87,482

35 ST Gudiyatham 128,625

36 ST Jayankondacholapuram 1,702,905

37 ST Kamudi 40,000



38 ST Karaikudi 20,050

39 ST Kilvelur 40,000

40 ST Krishnagiri 1,031,857

41 ST Krishnarayapuram 95,000

42 ST Kumbakonam 420,906

43 ST Manachanallur 150,000

44 ST Manamadurai 175,000

45 ST Mettupalayam 907,212

46 ST Mudukulathur 175,000

47 ST Nanguneri 11,256,971

48 ST Nannilam 140,000

49 ST Palayamkottai 29,966

50 ST Paramathi 1,725

51 ST Perambalur 509,906

52 ST Peravurani 50,000

53 ST Pollachi 349,275

54 ST Rajapalayam 242,571

55 ST Rasipuram 200,026

56 ST Sankarankoil 67,367

57 ST Sattur 580,453

58 ST Sivagiri 31,257

59 ST Sivakasi 104,554

60 ST Srirangam 272,500

61 ST Thiruvaiyaru 17,162

62 ST Tiruchendur 281,671

63 ST Tiruchenkodu 449,568

64 ST Tiruchuli 210,000

65 ST Tirumangalam 401,256

66 ST Tirupattur 180,000

67 ST Tiruvallur 1,672,931

68 ST Tittagudi 110,000

69 ST Usilampatti 1,834,678

70 ST Vandavasi 38,900

71 ST Vaniyambadi 355,000

Total 108,262,886




Inoperative PD Account for more than three years not closed

Sl.No. Treasury No. of items Amount (Rs.)

1 PAO South 18 14703287

2 DT Thanjavur 4 1132625

3 DT Thiruvallur 1 641933

4 DT Tuticorin 3 8714

5 DT Namakkal 1 2624357

Total 27 19110916



Annexure 27 (Para 3.7 c)

Adverse balance under various Deposit Accounts

Sl.No. Treasury Name of the Deposit Account Amount (Rs.)

1 PAO Madurai Personal Deposit -500

2 DT Ariyalur Personal Deposit -45000

3 DT Thanjavur Civil Court Deposit -1,332,100

4 DT Thiruvallur Security Deposit -3,010,649

5 DT Thiruvarur Personal Deposit -1,990,771

6 DT Tirunelveli Local Fund Deposit -3,065,647

7 DT Tiruvannamalai Personal Deposit -1,845,637

8 DT Vellore Local Fund Deposit -5,066,228

9 DT Vellore Civil Court Deposit -14,109,801

10 DT Vellore Security Deposit -4103

11 ST Arakonam Local Fund Deposit -889,605

12 ST Illuppur Local Fund Deposit -1417196

13 ST Nanguneri Local Fund Deposit -32,852

14 ST Omalur Local Fund Deposit -345,595

Total -33,155,684




Excess payment of half yearly interest to local bodies

Sl. No. Treasury Amount (Rs.)

1 DT Pudukottai 1670

2 ST Aranthangi 27881

3 ST Avudayarkoil 3,482

4 ST Chengam 10,181

5 ST Gangavalli 896

6 ST Gudalur 40,383

7 ST Krishnagiri 13,851

8 ST Manamelkudi 7,780

9 ST Nannilam 4,688

10 ST Omalur 9,830

11 ST Polur 27,661

12 ST Suramangalam 1,482

13 ST Vandavasi 79,858

14 ST Vadipatti 9,541

Total 239184




Huge retention of stamps in the Treasuries

Sl.No. Treasury Amount (Rs.)

1 DT Coimbatore 355,121,400

2 DT Perambalur 450,192,000

3 DT Tiruvallur 373,575

4 ST Ambattur 24,944,996

5 ST Annur 86,711,400

6 ST Aruppukottai 3,682,780

7 ST Avanashi 66,660,660

8 ST Cheranmahadevi 27,294,610

9 ST Chidambaram 6,341,665

10 ST Gudiyatham 6,280,000

11 ST Ilayangudi 109,760,000

12 ST Jayankondacholapuram 3,363,324

13 ST Kamudi 3,123,675

14 ST Karaikudi 27,000

15 ST Katpadi 20,697,010

16 ST Kattumannakoil 387,323,900

17 ST Kayathar 875,800

18 ST Kilvelur 119,603,000

19 ST Kinathukadavu 49,100

20 ST Kovilpatti 746,370

21 ST Manamadurai 51,193,260

22 ST Mettupalayam 1,665,803

23 ST Mudukulathur 143,583,072

24 ST Palayamkottai 48,979,820

25 ST Panrutti 7,162,000

26 ST Papanasam 1,407,935

27 ST Perambalur 3,881,850

28 ST Peravurani 1,442,510

29 ST Ponnamaravathy 614,000

30 ST Rajapalayam 17,257,000

31 ST Saidapet, Mambalam, Guindy 1,020,292

32 ST Sankarankoil 8,105,420

33 ST Sattur 14,096,555

34 ST Sendurai 1,630,050

35 ST Sholinganallur 52,608,000

36 ST Sholingur 5,973,985

37 ST Sivagiri 1,349,870

38 ST Sivakasi 17,997,304

39 ST Sriperumbudur 153,461,195



40 ST Srirangam 1,111,205

41 ST Srivaikuntam 1,713,390

42 ST Sulur 38,187,250

43 ST Thiruvaiyaru 4,630

44 ST Thiruverambur 2,573,000

45 ST Thiruvidaimarudur 122,490

46 ST Tiruchendur 7,063,710

47 ST Tiruchenkodu 10,268,370

48 ST Tiruchuli 540,120

49 ST Tirupattur 5,817,320

50 ST Tiruvallur 2,266,264

51 ST Tittagudi 6,624,500

52 ST Tondiarpet 460,698,059

53 ST Udumalpet 24,176,100

54 ST Vaniyambadi 1,548,000

Total 2,769,316,594




Review of Soiled/Damaged stamps

Sl.No. Treasury No. of Items

Value

(Rs.)

1 DT Tirunelveli 4 27,010

2 ST Ambasamudram 6 34,750

3 ST Kadavur 1 10,000

4 ST Kovilpatti 64 255,500

5 ST Madathukulam 2 14,000

6 ST Manamadurai 3 42,500

7 ST Nanguneri 3 45,000

8 ST Palayamkottai 2 55,200

9 ST Palladam 1 50,000

10 ST Rasipuram 9 296,920

11 ST Srivaikuntam 1 25,150

12 ST Tiruchendur 4 110,450

13 ST Tiruchenkodu 14 211,050

14 ST Udumalpet 5 146,000

Total 119 1,323,530




Strong room Fitness certificate not obtained

Sl. No. Treasury

1 ST Ambattur

2 ST Arcot

3 ST Gudalur

4 ST Kilvelur

5 ST Manachanallur

6 ST Polur

7 ST Sulur

8 ST Tiruchendur

9 ST Tirukuvalai

10 ST Vandavasi

11 ST Vazhappadi




Articles kept under safe custody not released


1 DT Coimbatore 11

2 DT Cuddalore 4

3 DT Erode 2

4 DT Madurai 20

5 DT Perambalur 5

6 DT Salem 6

7 DT Sivaganga 2

8 DT Thanjavur 1

9 DT Trichy 6

10 DT Tiruvannamalai 8

11 DT Villupuram 8

12 ST Ambasamudram 3

13 ST Ambattur 15

14 ST Arakkonam 2

15 ST Arcot 5

16 ST Arni 10

17 ST Aruppukottai 1

18 ST Cheyyar 4

19 ST Egmore, Nungambakkam 13

20 ST Gummidipoondi 16

21 ST Karaikudi 4

22 ST Kattumannarkoil 4

23 ST Kovilpatti 4

24 ST Krishnagiri 5

25 ST Madathukulam 1

26 ST Manamadurai 6

27 ST Mettupalayam 2

28 ST Omalur 3

29 ST Palayamkottai 7

30 ST Panrutti 19

31 ST Paramathi 2

32 ST Perambalur 4

33 ST Pollachi 1

34 ST Polur 1

35 ST Rajapalayam 1

36 ST Rasipuram 2

37 ST Sattur 1





40 ST Suramangalam 1


42 ST Tiruchendur 3

43 ST Tiruchenkodu 3

44 ST Tiruchuli 1

45 ST Tirupattur 4

46 ST Tiruvallur 1

47 ST Tittagudi 1

48 ST Tondiarpet 59

49 ST Udumalpet 4

50 ST Valangaiman 1

51 ST Vaniyambadi 3

52 ST Vazhappadi 1

53 ST Vilathikulam 1

Total 299




Non deduction of commuted portion of pension

Sl.No. Treasury

No. of

casses

Amount

(Rs.)

1 DT Coimbatore 30 73,384

2 DT Dharmapuri 4 91,989

3 DT Krishnagiri 5 219,561

4 DT Madurai 13 489,840

5 DT Namakkal 1 87,685

6 DT Pudukottai 15 299,069

7 DT Salem 2 33,617

8 DT Sivaganga 4 9,196

9 DT Thanjavur 1 2,188

10 DT Theni 2 21,364

11 DT Thiruvallur 3 33,824

12 DT Thiruvarur 8 69,676

13 DT Tiruvannamalai 1 45,851

14 ST panrutti 2 135,090

15 ST tittagudi 1 6,711

16 ST Ambattur 8 92,077

17 ST Annur 2 1,334

18 ST Arakonam 1 24,710

19 ST Aranthangi 1 10,946

20 ST Arni 2 22,022

21 ST Avudayarkoil 1 12,043

22 ST Chengam 3 16,402

23 ST Cheyyar 2 20,921

24 ST Chidambaram 1 8,625

25 ST Chinna salem 1 17,075

26 ST Edappadi 1 3,980

27 ST Gangavalli 1 10,095

28 ST Gudalur 1 141,490

29 ST Jayankondacholapuram 1 1,190

30 ST Kattumannakoil 3 99,671

31 ST Kilvelur 1 16,608

32 ST Kumbakonam 2 22,878

33 ST Kundah 2 53,885

34 ST Manachanallur 1 7,641

35 ST Manamelkudi 1 26,030

36 ST Mettupalayam 4 8,525

37 ST Nannilam 2 3,591



38 ST Omalur 2 194,826

39 ST Papanasam 4 51,856

40 ST Peravurani 1 13,440

41 ST Pollachi 3 51,187

42 ST Rajapalayam 2 7,773

43 ST Sholinganallur 8 275,912

44 ST Sivakasi 6 20,703

45 ST Suramangalam 6 67,962

46 ST Thiruvaiyaru 1 2,185

47 ST Thiruvidaimarudur 4 36,281

48 ST Tirumangalam 3 29,942

49 ST Vandavasi 4 15,729

Total 178 3,008,580




Enhanced Family Pension paid beyond the conditional period

Sl.No. Treasury

No. of

Items

Amount

(Rs.)

1 DT Kancheepuram 1 16,773

2 DT Coimbatore 8 1,038,919

3 DT Dharmapuri 1 300,657

4 DT Madurai 3 470,591

5 DT Madurai 8 1,181,691

6 DT Ramnad 2 293,750

7 DT Salem 1 30,154

8 DT Thanjavur 1 113,140

9 DT Thiruvallur 1 72,334

10 ST Ambattur 1 110,697

11 ST Avinashi 1 101,772

12 ST Avudayarkoil 1 6,851

13 ST Cheyyar 3 90,814

14 ST Kovilpatti 1 1,520

15 ST Melur 3 441,970

16 ST Omalur 9 523,879

17 ST Palayamkottai 1 14,939

18 ST Panrutti 1 66,505

19 ST Pollachi 3 124,441

20 ST Polur 1 11,201

21 ST Sriperumbudur 2 7,082

22 ST Srirangam 2 133,764

23 ST Vadipatti 3 31,976

Total 58 5,185,420



Annexure 35 (Para 3.11 c )

Excess payment of Pension/Family pension/DA

Sl. No. District Excess (Rs.)

1 Ariyalur 79018

2 Coimbatore 1065179

3 Cuddalore 898174

4 Dharmapuri 192047

5 Dindigul 9400

6 Erode 5908

7 Kancheepuram 424146

8 Karur 2400

9 Krishnagiri 227720

10 Madurai 1714086

11 Nagercoil 13200

12 Nagapattinam 235852

13 Namakkal 155491

14 Nilgiris 299509

15 Perambalur 1610

16 Pudukkottai 757294

17 Ramnad 165599

18 Sivaganga 78639

19 Salem 2819017

20 Thanjavur 493535

21 Theni 13101

22 Trichy 168960

23 Tirunelveli 585535

24 Tiruvannamalai 1716160

25 Tiruvallur 352065

26 Tiruvarur 292816

27 Tiruppur 238853

28 Tuticorin 371091

29 Virudhunagar 67051

30 Vellore 1088693

31 Villupuram 162819

Total 14694968




Pension credited beyond the date of death

Sl.No. District Amount (Rs.)

1 Ariyalur 10682

2 Coimbatore 1386756

3 Cuddalore 1319992

4 Dharmapuri 52105

5 Dindigul 324282

6 Erode 100874

7 Kancheepuram 229957

8 Nagercoil 332123

9 Nagapattinam 84327

10 Namakkal 948717

11 Ramnad 131530

12 Sivaganga 112907

13 Thanjavur 830891

14 Trichy 842032

15 Tirunelveli 183839

16 Tiruvallur 274380

17 Tiruvarur 56784

18 Tiruppur 262839

19 Tuticorin 704789

20 Virudhunagar 131493

21 Vellore 863925

22 Villupuram 481937

Total 9667161




Unauthorised retention of closed PPOs


1 DT Ariyalur 5

2 DT Coimbatore 5

3 DT Cuddalore 5

4 DT Dindigul 12

5 DT Erode 4

6 DT Kancheepuram 6

7 DT Kanyakumari 14

8 DT Karur 10


10 DT Namakkal 10

11 DT Perambalur 5

12 DT Ramnad 5

13 DT Thanjavur 7

14 DT Thiruchirapalli 6

15 DT Thiruvallur 5

16 DT Tirunelveli 9

17 DT Tirupur 10

18 DT Tuticorin 10

19 DT Vellore 5

20 DT Villupuram 5

21 ST Alangulam 5

22 ST Ambasamudram 7

23 ST Ambattur 6

24 ST Ambur 5

25 ST Arakkonam 4

26 ST Arcot 7

27 ST Aruppukottai 6

28 ST Athoor 10

29 ST Avanashi 8

30 ST Cheranmahadevi 6

31 ST Chidambaram 7

32 ST Chinna salem 5

33 ST Gudiyatham 5

34 ST Gummidipoondi 2

35 ST Jayankondacholapuram 2

36 ST Kadavur 3

37 ST Kamudi 5



38 ST Karaikudi 6

39 ST Katpadi 5

40 ST Kattumannakoil 5

41 ST Kayathar 3

42 ST Kilvelur 5

43 ST Kinathukadavu 5

44 ST Kovilpatti 8

45 ST Krishnarayapuram 4

46 ST Madathukulam 2

47 ST Manachanallur 7

48 ST Manamadurai 3

49 ST Mettupalayam 7


51 ST Nanguneri 5

52 ST Palayamkottai 10

53 ST Palladam 5

54 ST Panrutti 5

55 ST Papanasam 4

56 ST Paramathi 4

57 ST Pollachi 6

58 ST Rajapalayam 6

59 ST Rasipuram 4

60 ST Sankaranayanarkoil 8

61 ST Sattur 6

62 ST Sendurai 3


64 ST Sholingur 3

65 ST Sivagiri 5

66 ST Sivakasi 4


68 ST Srirangam 6


70 ST Sulur town 6

71 ST Thiruvaiyaru 6


73 ST Thottiyam 5

74 ST Tiruchendur 10

75 ST Tiruchenkodu 7

76 ST Tirupattur 3

77 ST Tittagudi 5

78 ST Udumalpet 8

79 ST V K Pudur 5



80 ST Vaniyambadi 5

81 ST Vilathikulam 8

Total 485




Unencashed cheque as on 31. 03. 2020

Sl.

No District Treasury /PAO

Total No. of Unencashed

cheques Pending Total Amount

1 DT Coimbatore 341 135245592

2 DT Kancheepuram 21 623716

3 DT Krishnagiri 117 92726721

4 DT Karur 6 566805

5 DT Madurai 69 1462087

6 DT Namakkal 9 470594

7 DT Udhagamandalam 1 590

8 DT Pudukkottai 108 606224

9 DT Sivagangai 25 30428

10 DT Virudhunagar 87 112637413

11 DT Villupuram 60 26094062

12 DT Tiruvannamalai 2 138391

13 PAO South 32994 529511804

14 PAO North 6140 127953543.00

15 PAO East 12347 32696780723


17

PAO (Highcourt)

Chennai 368 1755941

18 PAO Madurai 1718 4941378

19 Pension Pay Office 38 1095092

GRAND TOTAL 59036 33801392606




RECS PENDING DETAILS AS ON 31.03.2020

SL.

NO

TREASURY/PAO NO OF

RECOR

DS

AMOUNT

1 Ariyalur 3289 10361826

2 Coimbatore 4998 15669252


4 Cuddalore 1856 6898839



7 Madurai 12311 10913180


9 Namakkal 224 169806


11 Salem 11367 34522813

12 Tiruvarur 3436 4873054

13 Udhagamandalam 716 8133224

14 Tiruppur 6048 17422680

15 Tirchy 1060 8388046

16 Pudukkottai 2809 9195440


18 Virudhunagar 8 17488

19 Thoothukudi 523 1419916

20 Ramanathapuram 4099 8502161

21 Tiruvallur 2455 5989040

22 Villupuram 5906 14614201

23 Vellore 3278 11394475


25 PAO South 10691 742558704

26 PAO North 1066 13526663

27 PAO East 1443 33890465

28 PAO High Court 61 2415809

29 SPAO Madurai High Court

Bench

27 450247

30 SPAO Corporation 7 21026

GRAND TOTAL 89325 1025905840




Payment made to the Contractors from the Saving Bank A/c of the DDOs

Sl.No. District Name of the Department No. of

cheques

Amount

(Rs.)

1 Tuticorin Divisional Engineer, C&M, Tuticorin 14 9300784

2 Thanjavur Forest Office, Tlhanjavur 1 71625

3 Fisheries, Thanjavur 1 710159

4 Highways, C & M, Thanjavur 1 634729

5 PWD, C & M, Thanjavur 1 44143448

6 PAO,

Madurai Divisional Engineer (H) C&M, Madurai 10 1510261

7 Divisional Engineer(H)Projects Divn. Madurai 3 24184845

8 Executive Engineer, PWD, Electrical Divn. Madurai 2 4961101

9 Executive Engineer, PWD, Buildings(C&M)Madurai 1 220505

10 Divisional Engineer(NH) Divn. Madurai 1 1755051

11 Tirunelveli Executive Engineer, PWD,Technical Educatlion

Divn. Tirunelveli 1 178414

12 Executive Engineer, PWD, Buildings(C&M) Medical

Wordks, Tirunelveli 2 8033131

13 Electrical Engineer, PWD, Electrical Divn.Tirunelveli 2 27575123

14 Executive Engineer, PWD, Buildngs C&M Divn.


15 Executive Engineer, WRD, Thamirabarani Basin

Divn. Tirunelveli 1 6892802

16 Divisional Engineer, Highways C &M, Tirunelveli 2 23594945

17 District Forest Officer, Social Forestry, Tirunelveli 1 152825

18 District Forest Officer, Tirunelveli 1 1726088

19 Dean, Medical College, Tirunelveli 1 12920669

Total 193440638



Annexure 41 (Para 3.16 e i)

Incorrect classification made in Treasury Account

Sl.No. District

Treasury Detail

Corrrect Head of

Account to be classified

Wrong Head of Account

classified

1 Dindigul

Ex.VAO Family

pension booked

underEx.VAO pension

2071- 01- 105-AG - 2764 2071 - 01 - 101 - AL - 2717

2 Erode

Central Pension 8658- 00 -101-AA - 24IF 8658 - 00 - 101 - AA - 0033

P.L.I. Subscription 8658 - 00 - 102 - AG- 020 8658- 00-102 -AC -010C

3 Kancheepuram

Central

government employee

provident fund

8658 - 00 - 101 - AA -

110H

8658 - 00 - 101 - AA- 010G

CGEGIS 8658- 00 -101 - AA-100F 8658 - 00 - 101 -AA - 040C

4 Nagercoil

Deduction of GPF

subscription r/o Divisional

Accounts Officer

8658-00-101-AA

PAO Suspense

8009 - 01- 101 - AA

Deduction of

Group Insurance in

r/o Divisional Accounts Officer

8658-00-101-AA

PAO Suspense

0075- 00 - 800 - AW under

Misc. General service

Recovery of

Computer Advance in r/o Divisional

Accounts Officer

8658-00-101-AA-

PAO Suspense

7610 - Loans and advances -

00-204-AC

5 Namakkal

Revenue receipt

from Forest

Department

Major head 0406 Major head 8443

6 Ramnad

Additional pension - Civil

2071- 01-101- AO- 2711 2071- 01- 101- AA- 2717

Additional Pension

- Civil Family

2071- 01- 105- AH- 2719 2071- 01- 105- AA- 2719

Central pension 8658- 00- 101- AA- 24IF 8658- 00- 101- AA- 0033

PLI 8658- 00- 102- AG-020 8658- 00-107- AC- 010C



7 Salem Gallantry Medal

allowance

2055- 00- 001- AA-0143 2071- 00 -101 -AA- 2719

8 Theni

Revenue receipt

from Forest

Department

Major head 0406 Major head 8443

9 Tirunelveli Addl. Civil Family

Pension 2071-01-105-AH-2717 2071 - 01 - 101 - AO - 2711

10 Tiruvallur NPS deduction in

r/o Police

SA27C under

8342-00-117-AA

SA27E under

8658-00-101-AA

11 Tiruvannamalai Security Deposit 8443- 00- 103- AA 8443 - 00 - 101 - AA

12 Trichy 8670 Cheques and

Bills

8670- 00- 104- AA 8670 - 00 - 101 - AA

13 Villupuram Additional pension

- Civil Family

2071- 01- 105- AH 2071 - 01 - 105 - AA



Annexure 42 (Para 3.16 e ii)

Incorrect classification made in Treasury in respect of other State pension

Sl.No. District

Treasury Name of the State

Corrrect Head of

Account to be

classified

Wrong Head of

Account classified

1 Cuddalore

Andhra Pradesh 8793- 00 -101 -AY 8793- 00 -101- AA

Gujarat 8793- 00- 101 -AC 8793- 00 -101- AA

Karnataka 8793- 00- 101- BA 8793- 00- 101- AA

Maharashtra 8793- 00- 101 -AA 8793- 00 -101- AA

Punjab 8793- 00- 101- AK 8793 -00 -101- AA

Rajasthan 8793- 00 -101- BG 8793 -00- 101- AA

2 Erode

Andhra Pradesh 8793- 00 -101- AY 8793- 00 -101- AA

Gujarat 8793- 00- 101- AC 8793 -00 -101- AA

Karnataka 8793- 00- 101- BA 8793- 00 -101- AA

Kerala 8793- 00- 101- BC 8793 -00 -101- AA

Maharashtra Misc. 8793- 00- 101- AB 8793 -00 -101- AA

3 Kancheepuram

Karnataka 8793- 00- 101- BA 8793 -00- 101 -AA

Kerala 8793- 00- 101- BC 8793 -00 -101 -AA

Madhya Pradesh 8793 -00 -101- AQ 8793 -00 -101 -AA

Nagaland 8793 -00 -101- AU 8793- 00 -101- AA

Rajasthan 8793 - 00-101- BG 8793 -00 - 101-AA

Uttar Pradesh 8793- 00- 101- AI 8793 -00 -101 -AA

4 Vellore

Andhra Pradesh 8793 -00 -101 -AY 8793- 00- 101- AA

Bihar 8793- 00- 101- AO 8793- 00- 101- AA

Karnataka 8793- 00 -101- BA 8793- 00- 101- AA

Karnataka Misc. 8793- 00- 101- BB 8793- 00- 101- AA

Madhya Pradesh 8793- 00- 101- AQ 8793- 00- 101- AA

Orissa 8793- 00- 101- AW 8793- 00- 101- AA

Rajasthan 8793- 00- 101- BG 8793- 00- 101- AA

Tiripura 8793- 00- 101- BK 8793- 00- 101- AA

5 Villupuram

Andhra Pradesh 8793- 00- 101- AY 8793- 00- 101- AA

Assam 8793- 00- 101- AS 8793- 00- 101- AC

Kerala 8793- 00- 101- BC 8793--00- 101- AO

Maharashtra 8793- 00- 101- AA 8793- 00- 101- AQ



Annexure 43 (Para 3.17 .1)

Temporary Advances pending adjustment

Sl.

No

PAO/

Treasury

2016 2017 2018 2019

Item

Amount

(Rs.) Item

Amount

(Rs.) Item

Amount

(Rs.) Item

Amount

(Rs.)

1 PAO East 44 405617390 49 301304636 46 361072519 56 404702379

2 PAO High Court NIL 25 277625141 1 2500000 92 719523978

3 PAO North 55 68522186 18 60465361 13 27549686 27 19242428

4 PAO Sectt. NIL 25 10063700 47 32236298 55 12569800

5 PAO South 89 963119899 40 869174328 851 3595054990 97 2719615607

6 Coimbatore 14 16195480 9 4486620 10 3445850 29 19921083

7 Cuddalore 11 10411700 2 39737500 3 40058800 32 65370200

8 Dharmapuri 7 21916000 7 4114560 18 58697024 21 11248700

9 Erode Nil 3 3940000 4 3220900 2 3794500

10 Krishnagiri 9 10004380 5 7282000 10 8906100 5 21876250

11 Namakkal 101 10057680 2 3027500 1 4000 3 3761000

12 Perambalur Nil 2 4000 2 397500 23 1332854

13 Pudukottai 8 17705475 6 15094400 17 19502525 7 13394600

14 Ramnad 16 14230865 5 3550000 4 1772400 1 250000

15 Sivaganga 28 15627805 3 8052080 5 10882080 31 32948400

16 Theni 1 990000 2 1702500 7 1497350 7 477060

17 Trichy 7 28817410 7 26049500 4 1015470 2 3070000

18 Tiruvallur 1 5266880 7 4832500 7 2355975 21 17321000

19 Tiruvarur 3 13091400 4 15292500 2 615800 4 2400000

20 Tirunelveli 24 17738178 5 4170000 2 1152000 20 4596640

21 Tiruppur 3 964685 5 2343225 1 1540000 5 3951000

22 Tiruvannamalai 11 21062835 2 2875000 4 3141425 9 12144700

23 Villupuram 20 8241495 3 3432500 5 2569900 1 5083774




Returned ECS amount not written back to Govt. account

S.No. District Treasury

2016 2017 2018 2019

Items

Amount

(Rs.) Items

Amount

(Rs.) Items

Amount

(Rs.) Items

Amount

(Rs.)

1 PAO East 5594 479274108 6786 31310143 503 14704772 1096 22569048

2 PAO North 9103 88393065 966 8324335 3876 10483801 197 284558

3 PAO Sectt. 306 1844060 528 8583829 39 281701 8 98733

4 PAO South 23185 136490717 24544 61596566 13984 8797578 3659 13724112

5 DT Erode 239 899101 756 15397010 101 634904 98 532857

6 DT Kanchipuram - - 563 8910288 37 591049 43 727909

7 DT Krishnagiri 838 2216483 1195 8278391 103 1012726 7 43379

8 DT Salem 3100 13837416 1162 11493209 43 509138 2262 11448675

9 DT Tirunelveli - - 27 15278698 331 1250440 61 449223

10 DT Tirupur 55 4243378 411 5143571 106 770420 4 6650

11 DT Vellore 783 8261111 695 7395212 138 4065235 153 4204298




Non-Moving stamps in Sub Treasuries

2017-18 2019-20

Sub Treasury Items Amount (Rs.) Items Amount (Rs.)

Coimbatore

ST Mettupalayam 2 234853 2 1665803

Cuddalore

ST Chidambaram 3 3230460 5 6341665

ST Kattumannarkoil 2 1609003 15 387323900

ST Tittakudi 3 220631 18 6624500

Pudukottai

ST Ponnamaravathy 1 450000 4 614000

Ramnad

ST Mudukulathur 3 3734000 28 143583072

ST Kamudi 2 7224840 13 3123675

Trichy

ST Srirangam 1 134475 4 1111205

ST Tiruverambur 1 144160 4 2573000

Tiruvallur

ST Ambattur 3 4806901 6 24944996

ST Tiruvallur 1 10495 44 2266264

Tiruppur

ST Udumalpet 2 12934000 7 24176100

Tuticorin

ST Kovilpatti 3 7112002 5 746370

ST Srivaikundam 4 2936622 3 1713390

ST Tiruchendur 3 2404500 2 7063710

ST Kayathar 2 1478780 4 875800

Virudhunagar

ST Arupukottai 2 9043420 3 3682780

ST Sivakasi 2 699340 4 17997304

ST Sattur 4 3848504 3 14096555

Vellore

ST Vaniyambadi 4 709700 2 1548000

ST Katpadi 3 9139030 3 20697010

ST Sholingur 1 504000 3 5973985

************THE END************

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