annual review on orking of treasuries, pao & ppoagae.tn.nic.in/arwot_2015_2016.pdf · ·...

ANNUAL REVIEW ON THE WORKING OF TREASURIES, PAOS & PPO

GOVERNMENT OF TAMIL NADU

2015-16

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

Dated: 01-08-2016

1

TABLE OF CONTENTS

Title Page No.

Preface 2

Highlights 3

Part 1

Introductory

4

Part 2

Defects noticed during Compilation and verification of

accounts

5

Part 3

Defects and other Irregularities noticed during

Inspection of Treasuries

15

Part 4:

Annual review report on working of Pay and

Accounts Offices

20

Annexures (1-37) 1-57

3

Sl.No Highlights Para

No.

1 346 Inspection Reports comprising 1550 Paras are pending 3.1.1

2. 3.2.1

3. 3.3.1

4. Temporary advances drawn by Drawing and Disbursing Officers up to 31.03.2016 and are pending adjustment as on 30.06.2016 to the extent of Rs.233.32 crore comprising 1140 items.

3.3.2

5. Deposits not lapsed to the tune of Rs.2.66 crore – 60 items 3.3.4.1

6 Inoperative Personal Deposit (PD) Account for more than 3 years – 29 PD accounts totalling to Rs.4.39 lakh

3.3.4.2

7. Non-closure of Personal Deposits (drawn Out of Consolidated Fund) – 9 items amounting to Rs.1.63 crore

3.3.4.3

8 Excess payment of Half yearly interest on deposits of Local Bodies amounting to Rs.2.16 lakh

3.3.4.4

9. 3.3.5

10. Huge Stock of Stamps kept idle to the extent of Rs.138.93 crore.(123 items) 3.3.8

Un-encashed cheques to the tune of Rs.7.66 crore (2540 items)

Excess Payment of Pensionary benefits - Rs.3.80 crore.

Return of ECS mandate by banks as Undisbursed payment due to incorrect detailsof beneficiaries furnished by DDOs to the tune of Rs.34.08 crore - 4460 items.

4

Introductory

1.1 The Treasuries and Accounts Department was formed as a separate Department with effect from

01.04.1962 under the Administrative control of the Finance Department. The Director of Treasuries,

Chennai, Tamil Nadu is assisted by four Additional Directors, two Joint Directors, two Personal Assistants

in the cadre of Chief Accounts Officers and five Accounts Officers at the Headquarters.

1.2 The Pay and Accounts Offices, District Treasuries and Sub Treasuries function under the

administrative control of the Director of Treasuries and Accounts and render Accounts monthly to the

Accountant General (Accounts and Entitlements), Chennai for compilation and preparation of Finance

Accounts and Appropriation Accounts

1.3 Organizational Setup

1.3.1 The Pay and Accounts Offices, Pension Pay Office, Chennai and Assistant Superintendent of Stamps

and six Regional Joint Directors of Treasuries and Accounts comes under the direct control of the Director

of Treasuries and Accounts (DTA).

1.3.2 The list of the 32 District Treasuries, 6 Pay and Accounts Offices (PAOs), 3 Sub Pay and Accounts

Offices 1 Pension Pay Office and 243 Sub- Treasuries that were functioning during the year 2015-16 is

furnished in Annexure 1.

1.3.3 The State is divided into 6 Regions headed by the Regional Joint Directors of Treasuries and

Accounts and each region comprises of 5 to 6 District Treasuries with its respective sub treasuries and it‟s

details are given in Annexure 2.

1.4 Position of Treasury Staff

Sanctioned Strength

Men in Position Total Vacancy

Computer trained Computer untrained

5328 3845 528 4373 955

Part.1

5

2.0 Accounts Functions

2.1 Significant points noticed during Compilation of Accounts

2.1.1 Areas that need improvement in the accounts rendered by Treasuries

During the compilation of Accounts, various deficiencies / shortcomings have been noticed in the Accounts

rendered by the Treasuries. Necessary recommendations and the rectification procedures are enumerated

below:

Sl. No

DEFICIENCIES/ SHORTCMINGS

NOTICED

PROBLEMS FACED RECOMMENDATION/ RECTIFICATION TO BE

CARRIED OUT 01 Figures printed in the fascimile

of state Government Emblem & the printout of the Accounts not readable.

Figures and Head of Accounts are not legible and it is very difficult to compile the Accounts.

Matter shall be taken up with the Director of Stationery & Printing Regarding the Government Emblem /facsimile and clear printout of the Accounts sent to this Office.

02 Main Account & Sub – Account are not reconciled before sending the Monthly Account to this Office.

Monthly Civil Account and Report on Expenditure could not be sent on due dates to Government as every month agreeing the figures of Main Account with Sub – Account, is done by this Office in consultation with Treasuries.

Accounts Should be sent to this Office only after agreeing Main Account with Sub – Accounts.

03 Manual Corrections are made in the Accounts.

Corrections are not carried out in all corresponding places & hence Main Account is not agreeing with Sub – Account.

No Manual Correction should be made in Treasury Accounts. In unavoidable circumstances, if corrections are made, each correction should be attested by the Treasury Officer after ensuring that the corrections are carried out at all the relevant places.

04 Challans pertaining to Revenue Receipts are shown as minus expenditure under Payment side

It gives a wrong picture of current Year‟s Receipt & Expenditure.

Efforts shall be taken to analyse the challan & classify the Remittances under Receipt / Expenditure as the case may be.

05 At present no correction is included in the subsequent monthly Accounts for the

Lot of Transfer Entries are given by Chief Controlling Officer‟s to this Office at the time of

It shall be insisted that the Departments should reconcile with the relevant Treasury/PAO

Part.2

6

misclassifications done by Treasury/PAO/Department since the Transfer Entries are made by this Office.

Reconciliation, which is not carried out in the books of Treasuries/PAO

every month & a certificate to the effect shall be pasted in the Account before forwarding to this Office. Alteration Memorandum shall be proposed by the Department/Treasury and included in the Accounts under theauthentication of Treasury Officer/PAO for any misclassification done by them, during the previous months of current year.

06 Recoveries/ Remittances relating to current Year are shown as Cash Recovery (CR) under the Sub – Head.

As Cash Recovery (CR) is not a Budgetted Head, it is not possible for this Office to classify the amount, under the Head.

Recoveries/Remittances relating to Current Year shall be adjusted against the relevant Head of Account & the net amount shall be booked in the respective Head and send the accounts.

07 Expenditure is incurred without Budget Provision.

It is not possible for this Office to classify the expenditure under the correct Head of Account, in the absence of Budget Provision.

The Departments shall be insisted to obtain Budget Provision/Contingency Fund Sanction (if necessary) before incurring the Expenditure.

08 Supporting documents such as Challans/ Schedules are not enclosed in the Account in respect of Recoveries/ Remittances relating to Previous Years.

It is not possible for this office to classify the amount under the minor Head “911” in respect of Recoveries/ Remittances relating to Revenue expenditure

Supporting documents shall be enclosed in the Account, in respect of remittances relating to Revenue & Capital Expenditure of previous year, clearly mentioning the Year of Expenditure & the Head of Account in which originally the Expenditure was incurred.

09 Expenditure is being classified under 8000 – Contingency Fund even in the absence of Contingency Fund Sanction.

Without Contingency Fund Sanction, expenditure cannot be classified under 8000 – Contingency Fund.

Expenditure shall be classified under 8000 - Contingency Fund , only after verifying the CFA Sanction.

10 Sub – detailed Head OTHER SUBSIDIES, INTERIM RELIEF, OTHERS are operated in the Accounts.

As these are not Budgetted Heads, it is impossible to classify the expenditure under the correct Heads.

Operating non - Budgetted Heads should be avoided. There must be a validation in the System so that non – Budgetted Heads cannot be operated.

11 Relevant G.O.s & Vouchers are not attached for all refunds classified under Receipt Heads.

Refunds relating to previous Year‟s Receipt could not be shown separately. Current Year Receipt is reduced to that extent.

Relevant G.O.s clearly mentioning the Year of Receipt & the correct Receipt Head may be attached to the account.

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12 Nomenclature for some of the Heads operated is not given.

It is not possible to ascertain the correctness of the Head operated.

Nomenclature for all the Heads operated Shall be made available in the account.

13 Head of Account pertaining to a scheme relating to a particular District/PAO is operated in another District/PAO.

Classifying expenditure relating to a particular District, in another District is not in order.

Efforts may be taken avoid such lapses.

14 Detailed/Sub – detailed Heads are operated more than once under a Sub – Head/Detailed Head while compiling accounts.

Detailed / Sub – detailed Heads cannot be classified more than once under a Sub – Head / Detailed Head while compiling accounts.

It may be ensured that Detailed / Sub – detailed Heads are operated ONLY ONCE under a Sub – Head /Detailed Head while compiling accounts.

15 In the ISS account, SA 27B, for the expenditure met by the treasuries in respect of other states, the names of the States should be specifically written. However, there was no mention about the names of the states instead only the codes and amounts are furnished.

The sub account booking is done only with reference to the codes of the states. Mismatch of the State code leads to misclassification.

The names of the states should always be furnished against the codes in the Treasury Account.

16 The list of payments should have the abstract for the State wise payment which should agree with the vouchers enclosed. In most of the cases , the list of payments do not have the details of the names of the states; only running numbers of the vouchers are shown with the amount due

Payment against each State could not be arrived at with the LIST OF PAYMENTS. This office is redoing the work to arrive at the figures against each state.

For each and every voucher, the name of the State to which the pension relates is to be specified.

17 The sub account 27B details of the state should always be agreed with the list of payments abstract. It is not so in most of the treasuries.

This office agrees with the list of payments and figures are corrected accordingly.

The details of the States in the vouchers should always agree with that in the abstract.

18 Any amount booked under receipt against any state should be supported with the copy of the challan to forward to the State concerned. The challans are not enclosed as a routine.

While sending Debit Certificate to the states the supporting challans should also be enclosed.

The treasuries are advised to enclose necessary challans for each and every receipt.

8

19 The voucher bundles are to be tagged / stitched and arranged properly. This should be ensured by the treasuries. In most of the treasuries, vouchers are not properly stitched /arranged.

Misplacement/loss in transit may happen.

The voucher bundles are to be tagged /stitched and arranged properly. This should be ensured by the treasuries.

20 Difference between Main Account and Sub A/C (SA 27E).

Difference relates to Sub-account wise details of IT, IT Cess PLI etc

Accounts Should be sent to this Office only after agreeing the Statement of IT,IT Cess, PLI etc with the figure noted in the Sub-Account abstract

21 Transactions of the above nature are never accounted for in Kanyakumari district

No recoveries are accounted for in respect of Officials belonging to Central cadre and are continually shown as missing.

The Officials belonging to central cadre in the district may be identified and recoveries accounted for in suspense accounts only, enclosing the relevant documents.

22 Vouchers for various classes of central pension such as AIS pension, Puducherry pension, Central civil pension, Burma pension, Sri Lankan pension not enclosed.

Ministries refuse to settle the claims in the absence of vouchers and continue to remain outstanding in suspense accounts.

It may be ensured that all vouchers are enclosed for the payments made and also individual details of pensioners are furnished.

23 Supporting documents such as Challans, Schedules are not enclosed in the Account in respect of Recoveries relating to Officials belonging to Central Cadre

It is not possible for this office to classify the amount individually when two or more Officials employed in the same treasury.

Supporting documents may be enclosed for all recoveries made in respect of Officials belonging to central cadre and accounted for under Sub A/C 27 E only.

24 While incorporating any adjustments through Alteration Memorandum, both sides were not being given effect.

Tallying the accounts is difficult. In one side, it has been carried out and in other side it is being omitted.

Incorporation of both sides i.e. debit and credit side of Alteration Memorandum at the TO/PAO level should be reviewed and checked.

25 Major Head 6004 has been operated by some of the TOs/PAOs

Leads to misclassification In the Web Pay Roll, necessary deactivation should be made so that the same could not be operated by TOs/PAOs

9

26 Major Head 1601 has been operated by some of the TOs/PAOs

Leads to misclassification Only in consultation with Book section of this office, this head is to be operated

27 Major Head 8001 and 8011 has been operated in wrong place

Leads to misclassification Only Major Head 8031 and 8342 should be operated instead of 8001 and 8011

28 Charged and voted items not exhibited correctly

Leads to misclassification of items under both items

Both items should be shown or exhibited correctly

29 Deduction of Service Tax, Swachh Bharat Cess and KrishiKalyan cess has not been made for the PLI policies

The maturity claim will be delayed for non recovery of these deductions

Deduction and accounting of PLI subscriptions, Service Tax, Swachh Bharath cess and KrishiKalyan cess on postal life insurance policies under relevant heads such as 8658-00102-AG-020, 030, 040 and 050 should be monitored.

2.1.2 Public Works Divisions:

It is observed that the credits towards various recoveries made from the pay bills of Divisional

Accounts Officers (Central Government officials) working in Tamil Nadu State PW Divisions, such

as GPF subscription, CGEGIS (Central Government Employees Group Insurance

Scheme),repayment of loans and advances (both principal and interest), Employees contribution to

New Pension Scheme, are being misclassified under the State Head of account, by certain treasuries,

resulting in missing credits in their accounts. These recoveries are to be accounted for under the head

`8658 Suspense Accounts` under Sub Account 27E and the relevant schedules are to be sent to ACIV

section of this office.

The Government matching contribution in respect of Divisional Accountants covered under the New

Pension Scheme are not being accounted in the Treasury Accounts. The Government of Tamil Nadu

had already issued orders to the Director of Treasuries and Accounts to instruct all the

Treasuries/PAOs to draw the Government Matching contribution, every month, in respect of

Divisional Accountants (belonging to Central Cadre) serving in Tamil Nadu State Public Work

Divisions and has been making budget provision under 2071 Pension Head under “2071-01-101-AP-

10-01”, for the purpose from the year 2014-15 onwards, every year.

Following the issue of above said order, this office had informed the Director of Treasuries and

Accounts, the procedure to be adopted for drawal and accounting of Government matching

10

contribution at the Treasuries, in this office letter dated 07/03/2014 and the Director of Treasuries

and Accounts had also instructed all the Treasuries/PAOs to follow the above procedure.

It is observed that the Government contribution bills, even though presented by the Drawing and

Disbursing Officers are not being passed by the concerned Treasury Officers/PAOs, as no provision

has been made by NIC, for passing of Government contribution bill in the pay bill software used in

the Treasuries (As it is a „Nil Bill‟).

Recommendation: The TOs/PAOs to ensure that the Government Contribution bill is passed

along with the pay bill, so that the Government contribution is also drawn every month and

also the accounting procedure is strictly adhered to in the Treasury Accounts submitted to this

office every month.

2.1.3 Defects noticed in the Receipt of Vouchers/Schedules:

2.1.3.1 Every month the vouchers/schedules are received in this office from various Treasuries/PAOs.

During the checking of A, B, C and D vouchers with the List of Payments, it has been observed, that

many of the vouchers relating to Loans and Advances, Gazetted vouchers, All India Services

vouchers etc are not found enclosed with other voucher bundles handed over in this office. As the

vouchers selected by Audit office are to be furnished to Audit office for further scrutiny, this office is

not in a position to supply the entire vouchers selected by Audit.

A total of 1065 vouchers are yet to be produced in respect of 31 units as detailed in Annexure 3.

2.1.3.2 Further, it has also been noticed that in several instances that the bills relating to non-Self Drawing

Officers and drawn by Drawing and Disbursing Officer has been found classified under „GB‟ which

is not in order (Details vide Annexure 4).

Hence, it is requested to give necessary directions to all DDOs to follow correct codal procedures in

Classification of bills. Due care has to be taken at the input level (DDO in ATBPS scenario) to avoid

Misclassification, in future.

2.1.3.3In respect of All India Service employees debit vouchers/credit schedules, it has been observed

that these items have been misclassified under Non AIS officer‟s head. This is obvious from the fact

that during this year, Transfer entries have been proposed for the tune of Rs.61,76546/- which relates

to the House Building Advance of 26 AIS officers, which has been misclassified under Non AIS

officers.

Necessary instructions may be given to all TOs/PAOs to classify the credits/debits of AIS officers

under the correct head of Account noted below for AIS officers in future.

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Head of Account Category Debit/Credit 7610-201-AB-010 House Building Advance Credits of all AIS officers 7610-201-AD-010 Same as above Debits of IAS officers alone 7610-201-AE-010 Same as above Debits of IPS officers alone 7610-201-AF-010 Same as above Debits of IFS officers alone 7610-202-AA-020 Motor Car Advance Credits and debits of all AIS officers 7610-204-AA-010 Personal Computer Advance Credits and debits of all AIS officers

2.1.3.4 List of wanting PLI schedules from Treasuries / PAOs.

The receipt of credit schedules is not satisfactory. Failure in the part of sending the schedules with

omissions will pave way for missing credits in the subscriber‟s account. In particular, unless and

otherwise the PLI schedules are 100% forwarded, the delay in the settlement of Accounts at the time

of maturity of Postal Life Insurance claim is unavoidable.

The PLI schedules for the year 2015- 16 are wanting from various TOs/PAOs to the extent of ` 1.84 crore (details in Annexure 5)

2.2 General Provident Fund Functions

2.2.1 Discrepancies /Deficiencies /Shortcomings noticed in General Provident Fund (GPF) accounts

Misclassification of CPS / TPF against 8009 GPF leads to unnecessary proposal of transfer

entries.

Manual corrections are made in the Credit List, Loan List and Main Accounts received from

Treasuries which are not duly signed /authenticated by the Competent Authority.

Last minute corrections which are carried out at their end, in the office copy, are not

correspondingly made in the fair copies, sent to A.G (A&E).

In respect of debit vouchers, while various vouchers are listed in the abstract, a few are not

enclosed and are not serialized.

In some cases the Main Account figures being maintained at treasuries are not compared with the

Credit List and Loan List sent for credit schedules / debit vouchers.

In respect of credit schedules, certain treasuries do not mark the voucher number in the schedules

enclosed.

When transfer entries are proposed at our end for misclassification done at the treasury end, the

Treasury Officers are duly informed about the Transfer Entries proposed and not to propose

Alteration Memorandum. In spite of this, Alteration Memorandum is proposed for which

Transfer Entries have already been proposed by this office.

In respect of Challan Remittances, a copy of the Challan as well as supporting schedules is not

enclosed in a few instances.PF Deduction is made for the Retired Persons in some of the

Treasuries.

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90% withdrawal

i. Previous debit drawn should be considered while sanctioning this Advance.

ii. In FW application the details of the debit drawn (In particular the 90% PFW) are not

furnished. These instances results in „Over Payment‟ and „Minus Balances‟.

Recommendation:

Government to issue instructions to the District Treasuries / PAOs to ensure that debit vouchers /

credit schedules are sent to the Accountant General office in complete shape duly avoiding the

above omissions/deficiencies and to exercise more care while sanctioning GPF withdrawal to avoid

over drawal /payment.

2.3 Pension Functions

2.3.1 In the Demand Number 50 pertaining to Pension and other retirement benefits, the nomenclature for

2071-01-101-A-AD is given as Medical Allowance to Pensioners. However in the treasury accounts

rendered to this office it is detailed as Medical Reimbursement charges.

Remedial measure: Necessary corrections have to be made in the input level.

2.3.2 Alteration Memorandum pertaining to previous years which affects the DDR heads are forwarded to

this office by the treasuries for verification. Generally gross amount is furnished in the proposal. In certain

cases, it is observed that the bill is drawn for the net amount and the reference transaction is the original

amount which does not agree with the proposal. In such cases, the AM proposals are returned with approval.

Remedial measure: The Treasuries have to draw an adjustment bill to settle the issue and these cases

need not be sent to this office for approval. TOs/PAOs may be instructed to check the details of the

bill along with the relevant vouchers before sending them for approval.

2.3.3 General instructions in respect of Pension related issues:

1. While the Treasury Officers have been instructed to book the payment of pensionary benefits to All

India Service pensioners/family pensioners under the Head ““8658 – 101 – PAO Suspense – Non

Plan - DI – CPAO Suspense – 008 – AIS Pension”, it may be ensured whether the pension/family

pension paid to the existing pensioners/family pensioners are also booked under the above head.

2. Instructions have been given to all District Treasuries vide Letter No. Pen 30/IV/3-80/Comb.

Authn/2010-11/95156 dated 01/09/2010, not to insist party copy of the authorisation in cases where

combined authorisation is issued. Commissioner of Treasuries has been addressed vide letter No. Pen

30/IV/3-80/2014-15/27202 dated 03/06/2014, to give instructions to Treasury Officers not to insist

party copy for revision cases (including GO 363 revision also). But the same is not followed in the

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treasuries resulting in delay in payment of retirement benefits to the retired Government

servants/beneficiaries.

3. The Pay commission orders, DA orders and other orders pertaining to other Government pensioners

are to be circulated to all District Treasuries/Sub treasuries by our office. Therefore, in order to

ascertain the number of other Government pensioners who are drawing their pension / family pension

in Tamil Nadu, the Treasury Officers may be instructed to furnish these details on half yearly basis on

1st January and 1st July in the format given below:

Sl. No Name of the pensioner

State to which the pensioner

belongs

Name of the Sub

Treasury

Drawing pension under

Pilot Scheme or PSB scheme

PPO No. allotted by this office

Gross amount of

pension

(1) (2) (3) (4) (5) (6) (7)

4. The Treasury Officers have been instructed to send the vouchers relating to first payment both under

Pilot and PSB scheme in separate bundles in order to capture the same in the system. But only few

treasury officers are sending the vouchers separately. Hence suitable instructions may again be given

to all the Treasury officers to send the vouchers relating to first payment in a separate bundle. Circular

instructions were already given by CTA to all Treasuries and PPO in this regard in Rc.

No.22660/09/E2 dated 15.06.2009.

5. The Treasury Officers have been instructed to make payment of revised DCRG due to revision of

Dearness Allowance from 01/07/2011 directly to pensioners (i.e) delinking the Departments concerned

from drawing the bill. For this, revised DCRG Authorisations are calculated and printed in bulk

through the system and sent to Treasuries directly with scanned signature of Branch Officer. This is

done with the concurrence of the Tamilnadu State Government vide their

D.O.Lr.No.2769/FS/T/Pension/2011 dated 10/11/2011. However delay in crediting the revised DCRG

amount is noticed. Treasury Officers may be instructed to make payment expeditiously in these cases.

6. If the DCRG authorization sent does not come under the control of the respective Treasury Officer

noted in the authorisation, the same can be forwarded to the concerned PAO/Treasury by the Treasury

officer himself with a copy endorsed to the departmental officer, so as to enable him to present the bill

to the concerned PAO/Treasury officer. Similarly, if there is any change in the DDO also, the treasury

officer on intimation from the DDO, is requested to forward his copy of authorisation to the concerned

PAO/Treasury. He need not return the authorisation to the AG for correction but should only intimate

the same to AG. These instructions are clearly printed in the backside of the Authorizations. But the

same is not being followed in the Treasuries. This has resulted in delay in settlement of retirement

benefits. Hence Treasury Officers may be instructed to adhere the instructions scrupulously.

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7. As there is no reconciliation for the Major Head 2071 by the treasuries, the TOs may exercise

necessary checks before rendering the Monthly Accounts.

15

3.0 Significant points noticed during Inspection of the District Treasury Offices and Sub Treasury Offices during the year 2015-16

3.1 Details of Treasuries / Sub- treasuries inspected during the year 32 District Treasuries, 109 Sub

Treasuries and 6 Pay and Accounts Offices, 1 Sub Pay and Accounts Office and 1 Pension Pay Office and 6

Offices of Regional Joint Director of Treasuries and Accounts and Office of the Director of Treasuries and

Accounts were inspected during the year 2015-16. Details are in the Annexure 6 and 7.

3.1.1 Outstanding Inspection Reports and Paras : There are 346 Reports and 1550 paras pending up to

June 2016. The details of pending Inspection Reports / Paras to the end of 30.06.2016 are furnished in the

Annexure 8 ((i) Region wise/District wise and (ii) Year wise. It would be observed that 105 reports

comprising 318 paras are pending for more than year.

Recommendation: Government may vigorously follow up the early settlement of paras by giving

suitable instructions to the Treasuries for submission of replies to all the outstanding Inspection

Reports.

3.2 Pension Related Issues

3.2.1 Excess payment of Pensionary benefits: Cases of excess payment of Pension, Family Pension and

other allowances pointed out in the Inspection Reports of Treasuries/Sub Treasuries are as follows:

Sl. No

Category Amount₹ Items Annexure

1 Inadmissible payment of Civil pension/FP/Arrears 92,30,676 288 9 2 Enhanced Family pension beyond conditional period 84,71,335 185 10 3 Family pension sent to Bank beyond the date of death 58,44,953 714 11 4 Excess payment due to various GOs 36,41,234 280 12 5 Incorrect adoption of Grade Pay for revision of pension 33,32,982 13 13 6 Inadmissible payment of DA paid during reemployment

period 22,99,307 454 14

7 Excess paid medical allowances and pongal prize to pensioners

9,98,203 409 15

8 Incorrect application of GO 168 & 396 to Village Assistants 9,04,916 57 16 9 CVP not deducted from pension 8,16,756 28 17 10 FP to be revised with reference to GO235 & 168 6,18,748 145 18 11 Excess payment to BT Assistants 6,61,528 12 19

Part.3

16

3.2.2 Verification of Life Certificates of Pensioners‟ (Mustering-Annual)

Every year, Mustering of pensioner is mandatory. However, Annual Mustering was not done in 321 cases

(Annexure 23).

3.2.3 Both halves not sent to AG (A&E) for cancellation:

After the death of the pensioner, the balance of pension to be paid to him/her would be paid by way of

Life Time Arrears to legal heirs. After making such payment, the „Pensioners Half‟ should be obtained by

the Treasury Officers concerned from the legal heirs and „Both-Halves‟ should be returned to the Office of

the Accountant General (A&E) for cancellation as per Treasury Rules 16-Sub Rules 89 b. These codal

provisions have not been followed by 217 cases as detailed in Annexure 24.

Recommendation:

1) E-Pension Software may be modified so as to validate the conditional payment and pension

arrears should be calculated by the system.

2) Department may evolve a mechanism for speedy recovery of overpayment and continuous

monitoring of the undrawn pension in the banks by obtaining periodical report from the banks

3.3 Accounts Related Areas

3.3.1 It was observed that an amount of ₹ 34.08 crores (4460 items) were returned by the bank under

ECS representing unsettled dues to the beneficiaries for want of correct details such as Name of the

beneficiary, savings Bank Account No. Code No of the Branch /Bank. Though these undisbursed amounts

have been credited back into government account but not paid to the beneficiaries in 4460 cases which

requires early payments to the beneficiaries. ( Annexure 25).

Recommendation: Government should ensure that the DDOs are furnishing correct and complete

details while presenting the bills to the treasuries. A reverse credit mechanism may also be considered

in consultation with the National Informatics Centre to account for the UDP in the ATBPS.

3.3.2 Review of Drawal of Temporary Advances under Article 99 of Tamil Nadu Financial Code Volume-I

12 Non Adjustment of IR from Pay commission Arrears 4,62,266 19 20 13 Incorrect revision with reference to GO 234 made by

Treasuries 5,19,817 56 21

14 Excess payment of DA due to incorrect fixation 2,90,032 5 22 TOTAL 3,80,92,753 2665

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The Temporary Advance (TA) is considered necessary for the purpose of meeting „contingent‟ expenditure

of a specified kind or on a specific occasion. The term “contingent charges” or “contingencies” is applied to

the incidental expenditure which is necessarily incurred in running an office. It also includes incidental

expenditure which is required for technical or other special reasons in the working of particular offices and

departments. Generally, the Head of Offices/Drawing and Disbursing Officers (DDOs) have been

empowered to draw the TA under special authority. Such advances are to be drawn using “Form TNTC 40”

and detailed adjustment bills in “Form TNTC 58” with supporting vouchers/sub-vouchers are to be

submitted. Generally, TA is not covered by standing sanction of the Government. However, occasionally

the Government accords a standing sanction for the grant of such temporary advances for all occasions of a

particular kind. The Treasury or the Sub-Treasury officer is authorized to advance such amount as may be

required to meet contingent expenditure under a standing sanction. The advances need to be settled

promptly.

Scrutiny of information furnished by the DTA disclosed that as of March 2016, an aggregate amount of

₹233.32 crores was pending adjustment in respect of 1140 items. The treasury wise pendency is shown in

the Annexure 26. Non-adjustment of outstanding advances beyond the stipulated time indicates lack of

adequate financial controls & transparency in the management of the temporary advance.

The matter may be pursued with the respective drawing and disbursing officers (through the Treasury

officers/Pay & Accounts Offices) for early settlement of long pending Temporary Advances.

The age wise pendency is depicted below

Pending Temporary Advances

More than 10 Years

More than 5 Years but less than 10 Years

More than 1 Year but less than 5 Years

Less than 1 Year

18

Recommendation: As Temporary Advances are meant for stop-gap arrangement, the non- adjustment

of TA even after 10 years by some units reflects a slack of follow up action. It also indicates lack of

adequate financial controls & transparency in the management of the temporary advance.

Regular follow up action to clear the pending items may be ensured by DTA.

3.3.3 Non reconciliation of Accounts: It was observed that 43 DDOs have not reconciled their accounts

timely with that of the Treasury units during the year 2015-16. (details vide Annexure-27). It was also

observed that the reconciliation Registers were not maintained properly in 357 cases by 33 units as given in

Annexure 28. It would be observed that non-reconciliation of accounts has been resulting in Transfer

Entries which were clearly avoidable.

Recommendation: Reconciliation is a tool with which the accuracy of the Government transactions

as occur in Treasury is matched with that of the withdrawals by the DDOs concerned. In as much as

reconciliation paves the way for rectification of misclassification, emphasis may be placed on the same

and DDOs advised to strictly reconcile the figures in time.

3.4 Maintenance of Deposit Register

3.3.4.1 Review of Lapsed Deposits: It has been observed that 60 items of Deposits which were more than

three financial years amounting to ` 2,65,62,880/- have not been lapsed and the proceeds credited into the

government accounts. (Details vide Annexure 29)

3.3.4.2 Inoperative Personal Deposit (PD) Accounts

There were 29 PD Accounts that were inoperative for more than three years as detailed in Annexure 30. It

is therefore recommended to adhere to the provisions contained under article 269 and 271(iii) of Tamil

Nadu Financial code Vol.I and instructions issued by Government in this regard.

3.3.4.3 Non-closure of Deposits (drawn out of Consolidated Fund)

It was found that 9 lapsed deposit items representing moneys drawn out of Consolidated Fund were

pending transfer to the Government Account to the tune of Rs.1,63,65729/- (Annexure 31)

3.3.4.4 Incorrect calculation of Half Yearly Interest-- Deposits of Local Bodies -

It has been observed that in15 units, half yearly interest was calculated incorrectly in respect of Deposits of

Local Bodies which has resulted in excess payment of interest to the extent of ₹2.16 lakhs for 44 items.

The details are given in Annexure 32.

3.3.4.5 Non Receipt of Certificates of Acceptance of Balances from the Administrators of Deposit

Accounts.

A total of 1886 certificates of Acceptance of balances are awaited from 43 units as shown in Annexure 33.

19

Recommendation: Government may instruct all the Administrators for strict compliance to the

prescribed rules and ensure that the Certificates are sent forthwith.

3.3.4.6 Belated Receipt of DMS/VDMS: It is noticed that Date wise monthly statement by the agency

banks are not sent to the Treasuries concerned on 1st working day of each month. Instances of such cases are

listed in the Annexure 34.

Recommendation: DTA may take up the matter with RBI for strict compliance of the due dates by the

Banks concerned.

3.3.5 Huge pendency of Un encashed cheques: There were huge Un encashed cheques not sent to AG

for write back to Government Account and cancellation. Details of 2540 such cheques amounting to

Rs.7.66 crore are stated in the Annexure 35.

3.3.6 Strong Room Records - Observation

It has been noticed that in two Sub Treasuries (viz) Kundah and Pandalur in Nilgiris District have been

formed during 2015-16. In these sub treasuries the strong room has not yet been constructed.

3.3.7 Safe Custody of articles not taken back on due dates: 189 items were kept in the safe custody

beyond the due dates in 39 units as detailed in Annexure 36.

3.3.8 Retention of huge stock of Stamps far in excess of requirement: It was observed that stamps

equivalent to an amount of ₹ 3.62 crores (123 items) as detailed in Annexure 37 had been kept idle in the

stock without proper usage including being transfer to the needy places for effective usage.

Recommendation:- In as much as the stamps represent money value, Government may strengthen its

internal control mechanism on locked funds and explore the potential revenue by sale of stamps. The

Stock lying in Strong Room should be dealt with either by sale or transfer to needy places or in

respect of obsolete stamps by destruction at the earliest.

20

4.0 Annual Review Report on Working of Pay and Accounts Offices

There are 9 Pay and Accounts Offices and 1 Pension Pay Office (PPO) Chennai. The Resident Audit

Branches of the office of the Principal Accountant General (G&SSA), Chennai attached to these Pay and

Accounts Offices (except Pay& Accounts Office, New Delhi) have made the following observations during

review of the accounts of the Pay and Accounts offices for the year 2015-16.

4.1 Pending Un-encashed Cheques and Return ECS: There were 56776 Un-encashed Cheques

amounting to Rs. 70.29 crores and 10176 items of Return ECS amounting to `.5.89 crores were pending

as detailed below: Section Un encashed cheque Unencashed ECS

Item Amount Item Amount RA/South 32717 394163640.00 - - RA/North 6076 92397442.60 8977 44805186 RA/Sectt. 4418 57457396.00 29 437534 RA/HighCourt 386 1244934.00 28 59080 RA/East 11249 144926179.57 - - RA/Pension 199 1901585.00 1142 13690295 RA/ Madurai 1724 5552356.90 - - Sub/MBHC 7 5218285.00 - - RA/Corp. - - - - Total 56776 702861819.07 10176 58992095

4.2 Outstanding Audit objections: There are 1609 items of audit objections amounting to Rs.292406171/-

The details of outstanding audit objections, pending for over 6 months, are as noted below.

Name of the RA unit Items Amount RA/North 80 6666960 RA/South 381 67823344 RA/East 48 34403170 RA/Sectt. 40 4058738 RA/Pension 152 13177993 RA/High Court 85 128543445 RA/Corp. 50 4057496 RA/Madurai 712 32122918 RA/MBMHC 61 1552107 Total 1609 292406171

Recommendation:

1 PAOs may vigorously follow up compliance for giving replies to all the outstanding Inspection

Reports. Clearance of outstanding inspection reports may be made a monthly target oriented exercise.

2 As the number of unencashed cheques and return ECS returns are large in number involving huge value, a special drive may be made to clear those items at the earliest.

Part.4

ANNEXURE 1 (PARA 1.3.2)

List of Treasuries /Sub Treasuries functioning in Tamil Nadu

Sl.

No

Name of District Treasury Sl No Name of Sub Treasury

1 Ariyalur 1 Ariyalur

2 Jayamkondan

3 Sendurai

2 Chennai 4 Egmore-Nungambakkam

5 Fort-Tondiarpet

6 Mylapore-Triplicane

7 Mambalam-Guindy

8 Perambur-Purasawakam

3 Coimbatore 9 Coimbatore [North]

10 Coimbatore [South]

11 Mettupalayam

12 Pollachi

13 Valparai

14 Kinathukadavu

15 Sulur

16 Annur

4 Cuddalore 17 Chidambaram

18 Neyveli Township

19 Panrutti

20 Virudachalam

21 KattumannarKoil

22 Cuddalore

23 Tittagudi

24 Kurinjipadi

5 Dharmapuri 25 Harur

26 Palacode

27 Dharmapuri

28 Pennagaram

29 Pappireddipatti

6 Dindigul 30 Kodaikanal

31 Nilakottai

32 Palani

33 Dindigul

34 Vedachandur

35 Natham

36 Oddanchatram

37 Attur

7 Erode 38 Bhavani

1

39 Gobichettypalayam

40 Sathyamangalam

41 Erode

42 Perundurai

43 Anthiyur

44 Kodumudi

8 Kancheepuram 45 Chengalpattu

46 Maduranthagam

47 Sriperumbudur

48 Tambaram

49 Thirukkalukkundram

50 Kancheepuram

51 Cheyyur

52 Uthiramerur

53 Walajabad

54 Sholinganallur

55 Alandur

56 Tiruporur

9 Karur 57 Karur

58 Kulithalai

59 Aravakurichy

60 Krishnarayapuram

61 Kadavur

10 Krishnagiri 62 Krishnagiri

63 Hosur

64 Denkanikottai

65 Uthangarai

66 Pochampalli

11 Madurai 67 Melur

68 Tirumangalam

69 Usilampatti

70 Madurai [North]

71 Madurai [South]

72 Peraiyur

73 T.Vadipatti

12 Nagercoil 74 Kalkulam

75 Karingal

76 Thoovalai (Boothapandi)

77 Vilavancode (Kuzhithurai)

78 Nagercoil

79 Eraniel

80 Kanniyakumari

13 Nagapattinam 81 Mayiladuthurai

82 Sirkali

83 Tharangampadi

2

84 Nagapattinam

85 Vedaranyam

86 Kuttalam

87 Kilvelur

88 Thirukuvalai

14 Namakkal 89 Namakkal

90 Tiruchengodu

91 Rasipuram

92 Paramathi

93 Kollimalai

15 Nilgiris 94 Gudalur

95 Udhagamandalam

96 Kotagiri

97 Coonoor

98 Pandalur

99 Kundah

16 Perambalur 100 Perambalur

101 Veppanthattai

102 Kunnam

103 Alathur

17 Pudukottai 104 Alangudi

105 Aranthangi

106 Thirumayam

107 Pudukottai

108 Avudaiyarkoil

109 Gandarvakottai

110 Keeranur

111 Manamelkudi

112 Illupur

113 Ponnamaravathi

114 Karambakudi

18 Ramanathpuram 115 Mudukulathur

116 Paramakudi

117 Rameswaram

118 Ramanathapuram

119 Thiruvadanai

120 Kamuthi

121 Mandapam Camp

122 Kadaladi

19 Sivagangai 123 Devakottai

124 Karaikudi

125 Manamadurai

126 Thiruppathur

127 Sivagangai

128 Ilayankudi

3

129 Singampunari

130 Tirubhuvanam

20 Salem 131 Attur

132 Metur

133 Omalur

134 Sankari

135 Salem

136 Gangavalli

137 Vazhapadi

138 Yercaud

139 Suramangalam

140 Edapadi

21 Thiruchirapalli 141 Lalgudi

142 Manaparai

143 Musiri

144 Srirangam

145 Thuraiyur

146 Tiruchirappalli

147 Thiruverumbur

148 Manachanallur

149 Thotiyyam

22 Tirunelveli 150 Ambasamudhram

151 Nanguneri

152 Palayamkottai

153 Sankarankoil

154 Sengottai

155 Tenkasi

156 Cheranmahadevi

157 Tirunelveli (Junction)

158 Tirunelveli [Town]

159 Sivagiri

160 Veerakeralampudur

161 Radhapuram

162 Alankulam

23 Tiruvannamalai 163 Arani

164 Chengam

165 Cheyyar

166 Polur

167 Tiruvannamalai

168 Vandavasi

169 Thandarampet

170 Kalasapakkam

24 Tiruvallur 171 Avadi

172 Ambattur

173 Tiruvallur

4

174 Ponneri

175 Tiruthani

176 Uthukottai

177 Gummidipoondi

178 Pallipet

179 Poonamallee

180 Madavaram

25 Thanjavur 181 Kumbakonam

182 Orathanadu

183 Pattukottai

184 Peravurani

185 Tiruvidaimaruthur

186 Papanasam

187 Thanjavur

188 Tiruvaiyaru

26 Theni 189 Periyakulam

190 Theni

191 Bodinayackanur

192 Uthamapalayam

193 Andipatti

27 Thiruvarur 194 Thiruvarur

195 Mannargudi

196 Thiruthuraipoondi

197 Kodavasal

198 Nannilam

199 Valangaiman

200 Needamangalam

28 Tiruppur 201 Avinasi

202 Udumalpet

203 Tiruppur

204 Palladam

205 Dharapuram

206 Kangeyam

207 Madathukulam

29 Tuticorin 208 Kovilpatti

209 Tuticorin

210 Srivaikundam

211 Tiruchendur

212 Sattankulam

213 Vilathikulam

214 Kayatharu

215 Ottapidaram

216 Ettiapuram

30 Virudhunagar 217 Aruppukottai

218 Rajapalayam

5

219 Virudhunagar

220 Sivakasi

221 Srivilliputhur

222 Sathur

223 Tiruchuli

224 Kariapatti

31 Vellore 225 Arakonam

226 Arcot

227 Gudiyatham

228 Tirupathur

229 Vaniyambadi

230 Wallajah

231 Vellore

232 Katpadi

233 Sholingar

234 Ambur

32 Villupuram 235 Gingee

236 Villupuram

237 Kallakurichi

238 Tindivanam

239 Tirukoilur

240 Vanur

241 Sankarapuram

242 Ulundurpet

243 Chinnasalem

6

List of PAOs/SPAOs/PPO functioning in Tamil Nadu

Sl. No Name of the PAO/SPAO/PPO

1 PAO (North), Chennai

2 PAO(South), Chennai

3 PAO (East), Chennai

4 PAO (Secretariat), Chennai

5 PAO( High Court), Chennai

6 PAO (Madurai)

7 Sub PAO( New Delhi)

8 Sub PAO(High Court) Bench @ Madurai

9 Sub PAO (Corporation), Chennai

10 Pension Pay Office, Chennai

7

ANNEXURE 2 (Para 1.3.3)

REGION WISE LIST OF DISTRICT‟S IN TAMIL NADU

1) Regional Joint Director of Treasury - Tirunelveli Region1. Nagercoil2. Tuticorin3. Tirunelveli4. Virudhunagar5. Ramnad

2) Regional Joint Director of Treasury - Madurai Region1. Madurai2. Theni3. Dindigul4. Pudukottai5. Sivagangai

3) Regional Joint Director of Treasury - Vellore Region1. Vellore2. Dharmapuri3. Krishnagiri4. Tiruvannamalai5. Salem6. Namakkal

4) Regional Joint Director of Treasury - Coimbatore Region1. Coimbatore2. Udhagai3. Erode4. Tiruppur5. Karur

5) Regional Joint Director of Treasury - Trichy Region1. Trichy2. Ariyalur3. Perambalur4. Nagapattinam5. Thanjavur6. Tiruvarur

6) Regional Joint Director of Treasury - Chennai Region1. Chennai2. Kancheepuram3. Tiruvallur4. Villupuram5. Cuddalore

8

Annexure 3 (Para 2.1.3.1)

List of wanting vouchers for the year 15-16

Sl.No Name of the District No of vouchers wanting

1 KANCHIPURAM 50

2 TIRUVALLUR 70

3 VILLUPURAM 23

4 CUDDALORE 19

5 VELLORE 20

6 DHARMAPURI 10

7 KRISHNAGIRI, 54

8 TIRUVANNAMALAI 65

9 SALEM 28

10 NAMAKKAL 19

11 COIMBATORE 63

12 UDHAGAMANDALAM 31

13 ERODE 19

14 TIRUPPUR 12

15 KARUR 5

16 TIRUCHI 55

17 ARIYALUR 5

18 PERAMBALUR 5

19 NAGAPATTINAM 19

20 THANJAVUR 40

21 TIRUVARUR 12

22 MADURAI 8

23 PUDUKOTTAI 10

24 SIVAGANGAI 32

25 DINDIGUL 31

26 THENI 8

27 TIRUNELVELI 201

28 NAGERCOIL 48

29 VIRUDHUNAGAR 29

30 TUTICORIN 64

31 RAMANATHAPURAM 10

Total 1065

9


List showing the details where GB vouchers misclassified under GA

Sl. No

Token No

Date Treasury Office/Description Category Amount

1 21315 21.08.2015 ATO, CBE Asst Director of Animal Husbandry, Coimbatore TA Bills of 65 officials

GB 48730

2 21320 21.08.2015 ATO, CBE Same as above TA Bills of 65 Officials

GB 50200

3 21314 21.08.2015 ATO,CBE Same as above TA Bills of 4 officials

GB 50730

4 9476 08.01.2016 ATO,CBE ChiefCivilSurgeon,GH, Periyanaickenpalayam, TA Bills of Nurse

GB 3304

5 11011 19.02.2016 ATO,CBE Asst.Dir.OfAgriculturePeriyanaickenpalayam TA Bills ofAsst. Driver

GB 5138

6 10899 22.01.2016 ATO, Gingee BMO,GPHC,Melsithamur TA Bill of NMS

GB 2425

7 21490 20.01.2016 ATO,Kancheepuram DyDir of Agri (AgriBusi), Kancheepuram TA Bills of 6 Officials

GB 17550

8 4497 20.01.2016 STO Kanyakumari BMO, GPHC, Agateeswaran TA Bill of Lab Technician

GB 1000

9 13078 18.12.2015 ATO, Nanguneri Executive Engineer, Valliyur, TA Bill of Draftsman

GB 1750

10 4205 11.12.2015 ATO, Needamangalam

AEE, Needamangalam TA Bill of Asst.

GB 1044

11 34668 17.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of 10 Officials

GB 20091

12 34667 17.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of Inspectors

GB 4709

13 34666 11.12.2015 ATO , Salem Admn. Officer, District Police Office, Salem TA Bills of Inspectors

GB 24589

14 13448 31.12.2016 ATO, Pollachi BMO, Govt.PHC,Kanjampatti TA Bill of Supt. Asst

GB 15000

15 14102 11.01.2016 ATO, Pollachi BMO, Govt.PHC,PeriyaPodu TA Bill of Asst

GB 2088

10

16 14914 22.01.2016 ATO, Pollachi BMO, Govt.PHC,Kanjampatti TA Bill of Health Inspector

GB 5000

17 6266 08.01.2016 ATO, Sulur Chief Civil Surgeon, GH , Somanur TA Bill of Supervisor, Driver

GB 8000

18 6267 08.01.2016 ATO , Sulur BMO, Govt. PHC Somanur TA Bill of Supt. Asst.

GB 6000

19 12431 07.01.2016 ATO Attur Salem Medical Officer Govt. Primary Health Centre, Thalaivasal TA Bills of 8 Officials _ Health Inspectors, Lab Technicians

GB 13880

20 7537 08.01.2016 STO Tuticorin Medical Officer, GPHC, Pudukottai, TA Bill of Asst. Driver, Sanitary Worker, Health Worker

GB 19593

21 7538 08.01.2016 STO Tuticorin Medical Officer, GPHC, Pudukottai, TA Bill of Health Inspector, Field Worker

GB 8029

22 4055 21.12.2015 ATO , Ottapidaram BMO, GPHC, Ottapidaram TA Bill of NMS

GB 4230

23 4053 21.12.2015 ATO , Ottapidaram BMO, GPHC, Ottanatham TA Bill of Assistants

GB 13220

24 4030 17.12.2015 ATO , Ottapidaram BMO, GPHC, Ottanatham TA Bill of Health Inspector

GB 18143

25 14154 11.01.2016 ATO , T indivanam BMO, GPHC, Murukkeri @ Anumanthai TA Bill of Health Inspector.

GB 9201

26 14159 11.01.2016 ATO , Tindivanam BMO, GPHC, Murukkeri @ Anumanthai TA Bill of Health Inspector/Lab Asst

GB 16000

27 27880 17.02.2016 ATO , Tuticorin Asst. Director of Fisheries Tuticorin TA Bill of Secy, Sudt.,Asst., Driver

GB 12707

28 25710 15.02.2016 ATO , Tuticorin Asst. Director of Fisheries,Tuticorin TA Bill of Inspector, Fishery Guards.

GB 9316

11


List of PLI wanting schedules

SL.NO DISTRICT TOTAL

1 ARIYALUR 15769

2 COIMBATORE 842535

3 CUDDALORE 400206

4 DHARMAPURI 903007

5 DINDUGUL 971581

6 ERODE 107077

7 KANCHEEPURAM 261667

8 KANYAKUMARI 546637

9 KARUR 209934

10 KRISHNAGIRI 354922

11 MADURAI 446654

12 NAGAPATTINAM 148688

13 NAMAKKAL 148936

14 NILGIRIS 31379

15 PERAMBALUR 48677

16 PUDUKKOTTAI 352974

17 RAMANATHAPURAM 120562

18 SALEM 851553

19 SIVAGANGAI 1318834

20 THANJAVUR 496887

21 THENI 319847

22 TIRUCHIRAPPALLI 543934

23 TIRUPPUR 114395

24 TIRUNELVELI 825465

25 TIRUVALLUR 1481224

26 TIRUVANNAMALAI 573023

27 TIRUVARUR 143799

28 TUTICORIN 654763

29 VELLORE 702486

30 VILLUPURAM 3147377

31 VIRUDHUNAGAR 337943

32 PAO SOUTH 436902

33 PAO EAST 109660

34 PAO NORTH 134473

35 PAO MADURAI 313245

TOTAL 18417015

12

Annexure 6 (Para 3.1.1)

District Treasuries & PAOs Inspected During 2015-16

Sl. No Name of the Unit 1 Director of Treasuries & Accounts 2 RJD, Trichy 3 RJD, Coimbatore 4 RJD Vellore 5 RJD Madurai 6 RJD Tirunelveli 7 RJD Chennai 8 PAO (SOUTH) 9 PAO (NORTH)

10 PAO (EAST) 11 PAO (SECRETARIAT) 12 PAO MADURAI 13 PAO (HIGH COURT) CHENNAI 14 PPO CHENNAI 15 SUB PAO (CORPORATION) 16 CUDDALORE 17 TRICHY 18 ERODE 19 COIMBATORE 20 TIRUNELVELI 21 TIRUVANNAMALAI 22 SIVAGANGAI 23 TUTICORIN 24 DHARMAPURI 25 CHENNAI 26 KARUR 27 KRISHNAGIRI 28 PERAMBALUR 29 RAMNAD 30 THENI 31 DINDIGUL 32 SALEM 33 NILGIRIS 34 NAMAKKAL 35 TIRUPPUR 36 TIRUVARAUR 37 THANJAVUR 38 ARIYALUR 39 PUDUKKOTTAI 40 NAGAPPATTINAM 41 NAGERCOIL 42 VIRUDHUNAGAR 43 MADURAI 44 TIRUVALLUR 45 KANCHEEPURAM 46 VELLORE 47 VILLUPURAM

13


NAME OF SUB TREASURIES INSPECTED DURING 2015-16

ALANDUR ALANGUDI ALANGULAM AMBASAMUDRAM AMBATTUR ARAKONAM ARANTHANGI ARCOT ARNI ARUPPUKOTTAI ATTUR AVANASHI AVUDAYARKOIL CHENGAM CHERANMAHADEVI CHEYYAR COONOOR EGMORE, NUNGAMBAKKAM GANGAVALLI GUDALUR GUDIYATHAM GUMMIDIPOONDI ILAYANGUDI ILLUPPUR JAYANKONDACHOLAPURAM KADAVUR KAMUDI KARAIKUDI KARAMBAKKUDI KARIAPATTI KATPADI KATTUMANNARKOIL KAYATHAR KILVELUR KINATHUKADAVU KOTAGIRI KOVILPATTI KRISHNAGIRI KRISHNARAYAPURAM KUMBAKONAM KUNDAH KUTHALAM

14

MADATHUKULAM MANACHANALLUR MANAMADURAI MANAMELKUDI MANNARGUDI MELUR METTUPALAYAM MUDUKULATHUR NANGUNERI NANNILAM NEYVELI OMALUR PALAYAMKOTTAI PALLADAM PANDALUR PANRUTTI PAPANASAM PARAMATHI PERAIYUR PERAMBALUR PERAVURANI POLLACHI POLUR PONNAMARAVATHY RAJAPALAYAM RASIPURAM MAMBALAM, GUINDY SANKARANAYANARKOIL SATTANKULAM SATTUR SENDURAI SHOLINGANALLUR SHOLINGUR SIVAGIRI SIVAKASI SRIPERUMBUDUR SRIRANGAM SRIVAIKUNTAM SRIVILLIPUTTUR SULUR TOWN SURAMANGALAM THANDARAMPET THIRUVAIYARU THIRUVERAMBUR THIRUVIDAIMARUDUR THOTTIYAM TIRUCHENDUR TIRUCHENKODU

15

TIRUCHULI TIRUMANGALAM TIRUMAYAM TIRUPATTUR(PPM TRY) TIRUTHURAIPOONDI TIRUVALLUR TITTAGUDI TONDIARPET UDUMALPET USILAMPATTI V K PUDUR VADIPATTI VALANGAIMAN VANDAVASI VANIYAMBADI VAZHAPPADI VILATHIKULAM WALAJAPET

16

Annexure-8 (Para 3.2.1) (i). District wise Analysis of pending Inspection Reports/Paras as on 31.03.2016

TREASURIES ACCOUNTS PENSION TOTAL Reports Paras Reports Paras Reports Paras

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

1.Nagercoil 1 11 1 10 2 21 2.Tuticorin 5 41 4 33 9 74 3.Tirunelveli 9 40 8 29 17 69 4.Virudunagar 5 24 5 24 10 48 5.Ramnad 3 19 3 18 6 37 6.O/o RJD Tirunelveli 1 4 0 0 1 4 Total 24 139 21 114 45 253

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

1.Madurai 6 27 7 42 13 69 2.Theni 1 3 2 6 3 9 3.Dindigul 1 4 1 7 2 11 4.Pudukottai 9 67 9 43 18 110 5.Sivagangai 5 30 4 21 9 51 6.PAO Madurai 2 10 0 0 2 10 7.SPAO HB Madurai 0 0 0 0 0 0 8.O/o RJD Madurai 2 9 0 0 2 9 Total 26 150 23 119 49 269

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

1.Vellore 14 71 12 66 26 137 2.Dharmapuri 6 25 3 11 9 36 3.Krishnagiri 7 25 7 21 14 46 4.Tiruvannamalai 7 16 8 13 15 29 5.Salem 13 32 10 40 23 72 6.Namakkal 7 15 4 12 11 27 7.O/o RJD Vellore 1 8 0 0 1 8 Total 55 192 44 163 99 355

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

1.Coimbatore 9 46 11 48 20 57 2.Nilgiris 4 7 2 7 6 14 3.Erode 1 2 0 0 1 2 4.Tiruppur 5 25 6 35 11 50 5.Karur 6 33 5 18 11 51 6.O/o RJD Coimbatore 0 0 0 0 0 0 Total 25 113 24 108 49 221

17

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

1.Trichy 5 20 5 35 10 55 2.Perambalur 1 1 1 1 2 2 3.Ariyalur 3 15 3 12 6 27 4.Nagapattinam 4 11 2 9 6 20 5.Thanjavur 6 33 6 30 12 63 6.Tiruvarur 4 17 4 15 8 32 7.O/o RJD Trichy 0 0 0 0 0 0 Total 23 97 21 102 44 199

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

1.Chennai 4 10 1 6 5 16 2.Kancheepuram 4 9 2 2 6 11 3.Tiruvallur 4 20 5 20 9 40 4.Villupuram 4 34 4 24 8 58 5.Cuddalore 6 9 7 37 13 46 6.O/o RJD Chennai 2 11 0 0 2 11

24 93 19 89 43 182 Offices of Pay and Accounts Officers and Sub Pay and Accounts Officers

PPO Chennai 1 2 5 8 6 10 PAO East 2 6 0 0 2 6 PAO North 2 16 0 0 2 16 PAO South 1 4 0 0 1 4 PAO Secretariat 1 9 0 0 1 9 SPAO New Delhi 1 9 0 0 1 9 SPAO High Court Chennai 2 8 0 0 2 8 SPAO Corporation 1 1 0 0 1 1 Total 11 55 5 8 16 63 Office of Assistant Superintendent of stamps

0 0 0 0 0 0

O/o Director of Treasuries & Accounts

1 8 0 0 1 8

Grand Total 189 847 157 703 346 1550

18

(ii). Year wise analysis of Inspection Reports as on 31.03.2016

YEAR WISE ANALYSIS ACCOUNTS PENSION TOTAL

YEAR REPORTS PARAS REPORTS PARAS REPORTS PARAS 2007-08 0 0 1 1 1 1 2008-09 1 1 1 1 2 2 2011-12 2 2 1 1 3 3 2012-13 2 2 1 1 3 3 2013-14 13 42 6 8 19 50 2014-15 41 143 36 116 77 259 2015-16 130 657 111 575 241 1232 TOTAL 189 847 157 703 346 1550

19

ANNEXURE PARA9 (Para 3.2.1.1 )

INADMISSBLE PAYMENT OF CIVIL PENSION/FAMILY PENSION /ARREARS MADE TO THE PENSIONERS

DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT KANYAKUMARIDT MADURAIDT NILGIRISDT ERODEDT RAMNADDT SALEMDT THIRUVARURDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT CUDDALOREDT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT THENIDT NAMAKKALDT KARURDT ARIYALURSTO KINATHUKADAVUSTO SIVAGIRISTO S_SALEMSTO KATPADI/DARAPADAVEEDUSTO PARAMATHISTO TITTAGUDISTO PALLADAMSTO VANIYAMBADISTO CHEYYARSTO SRIPERUMBUDURSTO MUDUKULATHURSTO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO COONOORSTO GUDIYATHAMSTO KOVILPATTISTO MANNARGUDISTO POLLACHI

11435110213341412341251216114111613131197313216

85481036182

840653280466322

65818290781

116742151344

54914739873539

37754377213050

246808426006151525141791

571074473153964

1081382036144182

651407

9406217140

456061179566754034668

1229061413417314551

17129227403

53729197958

559073383

12345678910111213141516171819202122232425262728293031323334353637383940414243

Sl.no.

DT/ST/PAO No. of Cases

Amount(`)

20


INADMISSBLE PAYMENT OF CIVIL PENSION/FAMILY PENSION /ARREARS MADE TO THE PENSIONERS

STO RAJAPALAYAMSTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUTHURAIPOONDISTO UDUMALPETSTO NEYVELISTO TIRUCHENKODUSTO SIVAKASISTO JAYANKONDACHOLAPURAMSTO VANDAVASISTO OMALURSTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO PERAVURANISTO SENDURAISTO KARIAPATTISTO TIRUCHULISTO KATTUMANNAKOILSTO THIRUVAIYARUSTO THIRUVIDAIMARUDURSTO VAZHAPPADISTO KUTHALAMSTO KRISHNARAYAPURAMSTO KARAMBAKKUDISTO ALANDURSTO SULUR TOWN

59132272761925211976921152114

15989182

71396819840

220985332305

8911765313696

763893284616

19433224796934912405171531377010281

39312888275262324231

689648784

10800290256

9557243295TOTAL

444546474849505152535455565758596061626364656667686970

Sl.no.


Amount(`)

21


ENHANCED FAMILY PENSION PAID BEYOND THE CONDITIONAL PERIOD

DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DHARMAPURIDT MADURAIDT NILGIRISDT SIVAGANGADT PUDUKOTTAIDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT KRISHNAGIRIDT ARIYALURDT TIRUPURSTO VADIPATTISTO KATPADI/DARAPADAVEEDUSTO PARAMATHISTO GUMMIDIPOONDISTO SHOLINGANALLURSTO MELURSTO NANNILAMSTO POLURSTO AVANASHISTO WALAJAPETSTO TIRUCHENDURSTO TIRUPATTUR(PPM TRY)STO ARAKONAMSTO ARNISTO ARUPPUKOTTAISTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO KUMBAKONAMSTO SRIVAIKUNTAMSTO TIRUMANGALAMSTO UDUMALPETSTO NEYVELISTO CHENGAMSTO JAYANKONDACHOLAPURAM

638362252491212124323113231572552321421215136

381687568215134830

44638396756

42304257224252757

42457118550214468

21186206087415

319243845

2607553538529680

129151241509

36463600

1996398308

16745344489

124204619926118668115103370829433133

216846842551953

180707233980493375

6880332120196567

4500328344

1234567891011121314151617181920212223242526272829303132333435363738394041424344

Sl.no.


Amount(`)

22


ENHANCED FAMILY PENSION PAID BEYOND THE CONDITIONAL PERIOD

STO GUDALURSTO VANDAVASISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO ARCOTSTO VILATHIKULAMSTO KOTAGIRISTO VAZHAPPADISTO ALANDUR

1261111131118

129151727061463

86352404067

584584308162

37654125

10850354651

8471335185TOTAL

454647484950515253545556

Sl.no.


Amount(`)

23


FAMILY PENSION SENT TO BANK BEYOND THE DATE OF DEATH

DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT KANYAKUMARIDT VIRUDHUNAGARDT MADURAIDT NILGIRISDT SIVAGANGADT ERODEDT PUDUKOTTAIDT RAMNADDT SALEMDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT TIRUVANNAMALAIDT NAGAPATTINAMDT THENIDT NAMAKKALDT PERAMBALURDT KARURSTO AMBATTURSTO TIRUVALLURSTO SIVAGIRISTO V K PUDURSTO AVUDAYARKOILSTO VALANGAIMANSTO KATPADI/DARAPADAVEEDUSTO THIRUVERAMBURSTO CHERANMAHADEVISTO PARAMATHISTO PALLADAMSTO NANNILAMSTO POLURSTO SRIPERUMBUDURSTO WALAJAPETSTO TIRUCHENDURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO ARAKONAMSTO SANKARANAYANARKOIL

266527314152731298112141444425211210111132233221

14009363783132650

5699546941

13086047793

2576923168839899164669765525788

25954397748

148276136384

2367738692527545446

787439016060655640647000

1134923272829608859

41184142757

656832057040

13902104268

149847891

549986259421406

1510786307

1234567891011121314151617181920212223242526272829303132333435363738394041424344

Sl.no.


Amount(`)

24


FAMILY PENSION SENT TO BANK BEYOND THE DATE OF DEATH

STO AMBASAMUDRAMSTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO KUMBAKONAMSTO MANNARGUDISTO RAJAPALAYAMSTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUMANGALAMSTO UDUMALPETSTO NEYVELISTO SATTURSTO TIRUCHENKODUSTO TIRUMAYAMSTO JAYANKONDACHOLAPURAMSTO GUDALURSTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO PANRUTTISTO VILATHIKULAMSTO ILAYANGUDISTO MANACHANALLURSTO KRISHNAGIRI TOWN/KRISHNAGIRI STSTO KUTHALAMSTO SULUR TOWN

771331811511644121212411123112443021

56370467916

77442603016905

2456476013211042

30222195138

114308114859

4241325098

1081813255711829

104215206165

414571307825200

2009552784172583000

95072118080

504097512417127

5844953714TOTAL

45464748495051525354555657585960616263646566676869707172737475

Sl.no.


Amount(`)

25


GO 396, GO 200, GO 168, GO 579, GO 363, AND GO 446 RESULTING IN EXCESS PAYMENT

DT/ST/PAO No of cases

Amount

DT VELLORE DT COIMBATORE DT TUTICORIN DT KANCHEEPURAM DT DINDIGUL DT KANYAKUMARI DT MADURAI DT ERODE DT PUDUKOTTAI DT RAMNAD DT SALEM DT THIRUCHIRAPALLI DT TIRUNELVELI DT THIRUVALLUR DT CUDDALORE DT VILLUPURAM DT TIRUVANNAMALAI DT NAGAPATTINAM DT NAMAKKAL DT PERAMBALUR STO AMBATTUR STO VADIPATTI STO PERAIYUR STO AVUDAYARKOIL STO KAMUDI STO SATTANKULAM STO THIRUVERAMBUR STO PARAMATHI STO TITTAGUDI STO GANGAVALLI STO MELUR STO CHEYYAR STO AVANASHI STO SRIPERUMBUDUR STO MUDUKULATHUR STO TIRUMANGALAM STO UDUMALPET STO VRIDHACHALAM STO NEYVELI STO RASIPURAM STO SRIRANGAM STO PANRUTTI STO KATTUMANNAKOIL STO VAZHAPPADI

4 11 7

13 1

12 1 6 2 2 1 9

12 2 2 8 8 4 6

10 3 4 8 1 2 6 3 5

18 4 4 6 1 5 4 1

13 10 1 9 2

21 24 4

51842 1643831

0 65442 1852

59176 26624 16209 13496 7474

33840 24767 31495 6527

152562 17057 14526 90588 9023

59974 35640 14856 19529 4349 2202

10262 15802 6943

141339 57415 1060

13961 4743

19583 14612 13752 19629

149877 29454 26095

928 600734

91639 20525

Total 280 3641234

26


INCORRECT ADOPTION OF GRADE PAY FOR PENSION REVISION PARA 2 (VI)

DT SALEMDT CUDDALORESTO OMALURSTO PANRUTTISTO KATTUMANNAKOIL

21316

145760015501

241946259911

1358024

333298213TOTAL

12345

Sl.no.


Amount(`)

27


INADMISSIBLE PAYMENT OF DEARNESS ALLOWANCE PAID DURING REEMPLOYMENT PERIOD

DT VELLOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT DINDIGULDT DHARMAPURIDT KANYAKUMARIDT VIRUDHUNAGARDT NILGIRISDT PUDUKOTTAIDT RAMNADDT THIRUCHIRAPALLIDT TIRUNELVELIDT CUDDALOREDT VILLUPURAMDT NAMAKKALDT PERAMBALURDT ARIYALURSTO VADIPATTISTO AVUDAYARKOILSTO SATTANKULAMSTO ILLUPPURSTO KATPADI/DARAPADAVEEDUSTO THIRUVERAMBURSTO TITTAGUDISTO PALLADAMSTO MANAMELKUDISTO MELURSTO POLURSTO AVANASHISTO SRIPERUMBUDURSTO WALAJAPETSTO MUDUKULATHURSTO ARAKONAMSTO ARNISTO ARUPPUKOTTAISTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KUMBAKONAMSTO NEYVELISTO SATTURSTO TIRUMAYAMSTO ARANTHANGI

3516123101813111327110221011111201149112271172197211911814

12372933824677861910

25481124659854

37610421671295653676

5597801

1416138937319663212249291

635991870

68874366

5007311542184315

44710305691701848224956167036

4418242741705

240794944

262802018496012185381918268538

12345678910111213141516171819202122232425262728293031323334353637383940414243

Sl.no.


Amount(`)

28


INADMISSIBLE PAYMENT OF DEARNESS ALLOWANCE PAID DURING REEMPLOYMENT PERIOD

STO SIVAKASISTO CHENGAMSTO GUDALURSTO VANDAVASISTO OMALURSTO RASIPURAMSTO ALANGUDISTO METTUPALAYAMSTO ARCOTSTO PANRUTTISTO TIRUCHULISTO KOTAGIRISTO THIRUVIDAIMARUDURSTO SHOLINGURSTO PONNAMARAVATHYSTO KARAMBAKKUDISTO ALANDUR

3113351019851034116322

22828128530508

195730274721390

15605130298

6700189096274

4446291777

112298125431793

15237

2299307454TOTAL

4445464748495051525354555657585960

Sl.no.


Amount(`)

29


EXCESS PAYMENT OF MEDICAL ALLOWANCE/PONGAL PRIZE,IR,ETC

DT VELLOREDT COIMBATOREDT TUTICORINDT CHENGLEPET-KANCHEEPURAMDT NILGIRISDT ERODEDT PUDUKOTTAIDT THIRUVARURDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT NAMAKKALDT PERAMBALURSTO AMBATTURDT KRISHNAGIRISTO KINATHUKADAVUSTO V K PUDURSTO AVUDAYARKOILSTO VALANGAIMANSTO KATPADI/DARAPADAVEEDUSTO PALLADAMSTO MANAMELKUDISTO VANIYAMBADISTO NANNILAMSTO AVANASHISTO SRIPERUMBUDURSTO WALAJAPETSTO ARAKONAMSTO SANKARANAYANARKOILSTO PAPANASAMSTO ARNISTO COONOORSTO GUDIYATHAMSTO KOVILPATTISTO KUMBAKONAMSTO MANNARGUDISTO SRIVAIKUNTAMSTO SRIVILLIPUTTURSTO TIRUTHURAIPOONDISTO UDUMALPETSTO VRIDHACHALAM

12121112111331567121521629115146213219111213183164859214121

6000112502628600055002000

785046000

731005089713200350060007500

413441530010004500

16184500

250044002000

244661000

1192410002000

1290064006000

5001500

12415150050006450400025004780

3378327000

289006000

1234567891011121314151617181920212223242526272829303132333435363738394041424344

Sl.no.


Amount(`)

30


EXCESS PAYMENT OF MEDICAL ALLOWANCE/PONGAL PRIZE,IR,ETC

STO NEYVELISTO TIRUMAYAMSTO ARANTHANGISTO CHENGAMSTO GUDALURSTO VANDAVASISTO OMALURSTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO METTUPALAYAMSTO PALAYAMKOTTAISTO SRIRANGAMSTO ARCOTSTO PANRUTTISTO SENDURAISTO KOTAGIRISTO SHOLINGURSTO MANACHANALLURSTO MADATHUKULAMSTO SULUR TOWN

8646110810110132118193111

4000300020003600

500125504000

66725550

2453015001000

550004000382742001500

11800700

4400

998203409TOTAL

454647484950515253545556575859606162636465

Sl.no.


Amount(`)

31


INCORRECT FP TO SPOUSE OF VILLAGE ASSISTANT GO 168 & 396

DT TUTICORINDT DINDIGULDT DHARMAPURIDT MADURAIDT KRISHNAGIRISTO VADIPATTISTO PERAIYURSTO GUMMIDIPOONDISTO PALLADAMSTO AVANASHISTO TIRUCHENDURSTO KOVILPATTISTO POLLACHISTO TIRUMANGALAMSTO UDUMALPETSTO GUDALURSTO OMALURSTO KATTUMANNAKOILSTO THIRUVAIYARUSTO THIRUVIDAIMARUDURSTO MANACHANALLURSTO MADATHUKULAM

2691123421183221111411

2517922092

1605741990030689280404607760291

3215614196

1078324307436040102381971210284

121080324846447619836

666

90491657TOTAL

12345678910111213141516171819202122

Sl.no.


Amount(`)

32


CVP NOT DEDUCTED FROM PENSION

DT DHARMAPURIDT KANYAKUMARIDT VIRUDHUNAGARDT MADURAIDT THIRUCHIRAPALLIDT THIRUVALLURSTO KINATHUKADAVUSTO MELURSTO AVANASHISTO MUDUKULATHURSTO PAPANASAMSTO TIRUCHENKODUSTO NANGUNERISTO METTUPALAYAMSTO THIRUVAIYARUSTO SULUR TOWN

1421121112111261

246007156811186224702495018041

1162955018024088

105650100951601

22914166189

42449104480

81675628TOTAL

12345678910111213141516

Sl.no.


Amount(`)

33


FP TO BE REVISED WRT GO 235 & 168

Sl.N0 DT/ST/PAO No of cases

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

DT DHARMAPURI DT THIRUVARUR DT THIRUCHIRAPALLI DT THIRUVALLUR STO AMBATTUR DT KRISHNAGIRI STO S_SALEM STO VALANGAIMAN STO THIRUVERAMBUR STO GUMMIDIPOONDI STO NANNILAM STO TIRUCHENDUR STO TIRUPATTUR(PPM TRY) STO KOVILPATTI STO MANNARGUDI STO SRIVAIKUNTAM STO SRIVILLIPUTTUR STO TIRUTHURAIPOONDI STO UDUMALPET STO MANAMADURAI STO PALAYAMKOTTAI STO SRIRANGAM STO VILATHIKULAM STO ILAYANGUDI STO MANACHANALLUR STO MADATHUKULAM STO THOTTIYAM

6 4

10 3 5 8 1 2 5 3 2 8 3 2 7 5 1

14 21 3 6

14 1 1 7 2 1

TOTAL 145

34

ANNEXURE 19 (Para 3.2.1.11 )

EXCESS PAYMENT IN RESPECT OF BT ASST.

DT TUTICORINSTO TIRUPATTUR(PPM TRY)STO KOVILPATTISTO MANAMADURAISTO ILAYANGUDI

42312

21312338308157950

24024119934

66152812TOTAL

12345

Sl.no.


Amount(`)

35


NON ADJUSTMENT OF IR FROM PCA

DT KANYAKUMARIDT NILGIRISDT SALEMDT THIRUCHIRAPALLIDT CUDDALORESTO KAMUDISTO TITTAGUDISTO OMALURSTO KOTAGIRISTO MANACHANALLURSTO KARAMBAKKUDI

41121115111

93762209401222553658

1227903215

19113100209

171003207

16047

46226619TOTAL

1234567891011

Sl.no.


Amount(`)

36


INCORRECT REVISION OF PENSION/FAMILY PENSION WITH REFERENCE TO GO 234, DONE BY TREASURY

DT CHENGLEPET-KANCHEEPURAMDT MADURAIDT SIVAGANGADT VILLUPURAMDT TIRUVANNAMALAIDT NAGAPATTINAMDT PERAMBALURDT TIRUPURSTO KAMUDISTO VANIYAMBADISTO AVANASHISTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO SRIVILLIPUTTURSTO ARCOTSTO KOTAGIRISTO KRISHNARAYAPURAMSTO ALANDUR

11421171313814321111

4192420748

620253230

450

30506359

6846

134409116444

17648433754130422005

51981756TOTAL

12345678910111213141516171819

Sl.no.


Amount(`)

37


EXCESS PAY AND DA DUE TO INCORRECT FIXATION, ETC

DT PAO MADURAISTO PAPANASAMSTO KOTAGIRI

112

3738433653

566

716034TOTAL

123

Sl.no.


Amount(`)

38

ANNEXURE 23 (PARA 3.2 )

PENSION STOPPED DUE TO NON –MUSTERING , ETC

Sl. No DT/ST/PAO No of cases

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

DT TUTICORIN DT DINDIGUL DT DHARMAPURI DT MADURAI DT SIVAGANGA DT RAMNAD DT THIRUVALLUR DT TIRUVANNAMALAI DT NAGAPATTINAM DT THENI DT PERAMBALUR STO AMBATTUR DT ARIYALUR STO VADIPATTI STO SIVAGIRI STO PERAIYUR STO V K PUDUR STO KAMUDI STO THIRUVERAMBUR STO CHERANMAHADEVI STO PARAMATHI STO PALLADAM STO MELUR STO CHEYYAR STO AVANASHI STO SRIPERUMBUDUR STO TIRUCHENDUR STO TIRUPATTUR(PPM TRY) STO ARNI STO KARAIKUDI STO KOVILPATTI STO SRIVAIKUNTAM STO TIRUMANGALAM STO TIRUTHURAIPOONDI STO UDUMALPET STO TIRUCHENKODU STO SIVAKASI STO CHENGAM STO MANAMADURAI STO RASIPURAM STO SRIRANGAM STO MANACHANALLUR

7 4

70 3 6 8

27 6 5 1 3

10 4 5 3 4 1 7 2 2 4

47 5 6 3 3 1 4 1 3 4 1 5 2 3 5 3 3 4 5

29 2

Total 321

39

ANNEXURE 24 (Para 3.2.3 )

BOTH HALVES NOT SENT TO PAG FOR CANCELLATION

DT DINDIGULDT VIRUDHUNAGARDT MADURAIDT SIVAGANGADT RAMNADDT SALEMDT TIRUNELVELIDT THENIDT TIRUPURSTO VADIPATTISTO PERAIYURSTO V K PUDURSTO ALANGULAMSTO KAMUDISTO SATTANKULAMSTO CHERANMAHADEVISTO PARAMATHISTO MELURSTO CHEYYARSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO KARAIKUDISTO KOVILPATTISTO RAJAPALAYAMSTO SRIVAIKUNTAMSTO TIRUMANGALAMSTO UDUMALPETSTO SATTURSTO TIRUCHENKODUSTO SIVAKASISTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO PALAYAMKOTTAISTO KARIAPATTISTO VILATHIKULAMSTO ILAYANGUDI

355954455463244352448556108623436465749552

217TOTAL

12345678910111213141516171819202122232425262728293031323334353637383940

Sl.no.


40

S.NO. DISTRICT/PAO NO. OF ITEMS AMOUNT

1 ARIYALUR 44 7373697

2 COIMBATORE 159 25001231

3 DHARMAPURI 80 10668483

4 DINDIGUL 91 6571653

5 ERODE 86 3170651

6 KANCHIPURAM 173 61290279

7 KARUR 35 2162816

8 KRISHNAGIRI 48 6431110

9 MADURAI 59 5133679

10 NAGAPATTINAM 83 17201046

11 NAGERCOIL 92 2699843

12 NAMAKKAL 53 3914607

13 PAO MADURAI 377 15287988

14 PAO SOUTH 144 13320007

15 PERAMBALUR 10 15231535

16 RAMNAD 8 7661891

17 SALEM 1488 10326425

18 SIVAGANGAI 153 40673076

19 THANJAVUR 129 14199771

20 THIRUVARUR 15 922281

21 TIRUNELVELI 277 7045980

22 TIRUPPUR 110 8900147

23 TIRUVALLUR 36 3598996

24 TIRUVANNAMALAI 74 8705641

25 TRICHY 113 10263221

26 TUTICORIN 90 9344620

27 UDHAGAI 48 1287638

28 VELLORE 55 1927818

29 VILLUPURAM 153 17941018

30 THENI 177 2528938

4460 340786086

List of ECS return during the year 2015-16

TOTAL


41

Sl.No. Name of the Office No.of items Year Amount1 ARIYALUR

TOTAL 15 2016 41747952 COIMBATORE

4 2015 6059730

7 2016 10527760

TOTAL 11 165874903 DHARMAPURI

8 2015 11362000

17 2016 7438932

TOTAL 25 188009324 ERODE

TOTAL 12 2016 272150405 KANCHIPURAM

1 2015 1050000

10 2016 8937830

TOTAL 11 99878306 KARUR

TOTAL 15 2016 53231457 MADURAI

TOTAL 45 2016 31405008 NAGAPATTINAM

TOTAL 3 2016 8813009 NAGERCOIL

TOTAL 35 2016 728159410 NAMAKKAL

1 2015 31464000

27 2016 33137859

TOTAL 28 64601859

11 NILGIRIS

1 2015 1367995

19 2016 4429205

TOTAL 20 5797200

Year wise pending cases of Temporary Advances pending Adjustment as on 30.06.2016

Part - 3


42

12 PERAMBALUR

TOTAL 13 2016 741924713 PUDUKOTTAI

TOTAL 20 2016 1316736514 RAMANATHAPURAM

TOTAL 61 2016 779985415 SALEM

1 2015 34473474

32 2016 14945311

TOTAL 33 4941878516 SIVAGANGAI

1 2015 690000

66 2016 22991005

TOTAL 67 2368100517 THANJAVUR

TOTAL 67 2016 2917000018 THENI

TOTAL 24 2016 895025019 TIRUNELVELI

1 2010 79750

1 2012 834000

8 2015 4850000

23 2016 12368156

TOTAL 33 18131906

20 TIRUPPUR

TOTAL 10 2016 421168521 TIRUVALLUR

2 2015 40000

63 2016 28377562

TOTAL 65 2841756222 TIRUVANNAMALAI

1 2015 13680000

63 2016 12775535

TOTAL 64 26455535

23 TIRUVARUR

1 2015 7934400


43

7 2016 7301105

TOTAL 8 15235505

24 TIRCHY

1 2015 23850000

36 2016 9391285

TOTAL 33241285

25 TUTICORIN

TOTAL 26 2016 715444526 VELLORE

2 2014 6384980

30 2016 42793430

TOTAL 32 49178410

27 VILLUPURAM

4 2015 19499000

65 2016 29334186

TOTAL 69 48833186

28 VIRUDHUNAGAR

1 2015 6018850

14 2016 10692735

TOTAL 15 16711585

29 CUDDALORE

TOTAL 60 2016 1825489030 DINDIGUL NIL

31 KRISHNAGIRI NIL

32 PAO(EAST)

2 1998 408500

1 2005 127000

4 2008 16757420

5 2009 25567200

10 2010 21914280

3 2011 2817265

4 2012 52718302

1 2013 69910000

3 2014 87168004

5 2015 117857492

6 2016 10184927


44

TOTAL 44 405430390

34 PAO(NORTH)

2 1996 1158000

1 2000 1400001 2001 6486366 2002 700000

1 2009 228535501 2014 106400023 2015 40000000

16 2016 1370000

TOTAL 51 6793418635 PAO(SOUTH)

88 2016 803204531

10 2015 390506234

3 2014 15237100

3 2006 14653000

1 2005 1455000

6 1994 15669603

2 1991 6704465

TOTAL 113 TOTAL 1247429933

36 PAO(SECTARIAT)

1 2004 498750

1 2015 25000

12 2016 1768000

TOTAL 14 2291750

37 PAO(MADURAI)

1 2015 8207970

42 2016 32690579

TOTAL 43 40898549


45


NON RECONCILIATION OF DEPARTMENTAL FIGURES WITH THOSE OF TREASURY FIGURES

DT PAO EASTDT ARIYALURSTO MANNARGUDI

3481

43TOTAL

123

Sl.no.


46

ANNEXURE 28 (PARA 3.3.3 )

REGISTER – MAINTENANCE

Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

DT TUTICORIN DT CHENGLEPET-KANCHEE DT KANYAKUMARI DT VIRUDHUNAGAR DT NILGIRIS DT SIVAGANGA DT ERODE DT PUDUKOTTAI DT THIRUCHIRAPALLI DT PAO SECTT. DT PERAMBALUR STO KAYATHAR STO ILLUPPUR STO KATPADI/DARAPADAVED STO CHERANMAHADEVI STO TITTAGUDI STO TIRUPATTUR(PPM TRY) STO SANKARANAYANARKOIL STO KOVILPATTI STO SRIVAIKUNTAM STO SRIVILLIPUTTUR STO UDUMALPET STO TIRUMAYAM STO ARANTHANGI STO GUDALUR STO NANGUNERI STO MANAMADURAI STO ALANGUDI STO KOTAGIRI STO PERAMBALUR TOWN STO PANDALUR STO KUNDAH/MANJOOR STO KARAMBAKKUDI

8 9

97 6

17 36 3 5

15 4

16 6 5 5 3 4 5 1 7

11 5

20 6 5 7 4 2 7

19 4 5 5 5

TOTAL 357

47

Annexure 29(Para 3.3.4.1)

REVIEW OF LAPSED DEPOSTIS

Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

DT VELLORE DT TUTICORIN DT DHARMAPURI DT RAMNAD DT THANJAVUR DT THIRUCHIRAPALLI DT TIRUNELVELI DT THENI DT PERAMBALUR STO AMBATTUR STO TIRUVALLUR STO V K PUDUR STO ALANGULAM STO VALANGAIMAN STO GUMMIDIPOONDI STO NANNILAM STO AVANASHI STO TIRUCHENDUR STO SANKARANAYANARKOIL STO AMBASAMUDRAM STO ARUPPUKOTTAI STO KUMBAKONAM STO MANNARGUDI STO POLLACHI STO SRIVILLIPUTTUR STO TIRUTHURAIPOONDI STO NEYVELI STO OMALUR

12 1 2 1 3 1 2 1 1 3 1 1 1 1 1 1 3 2 1 1 2 4 1 5 2 1 2 3

Total 60

48


INOPERATIVE PD ACCOUNT FOR MORE THAN THREE YEARS- NOT CLOSED

Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6

DT KANYAKUMARI DT PUDUKOTTAI STO AVUDAYARKOIL STO TIRUMAYAM STO ARANTHANGI REGIONAL JOINT DIRECTOR, CHENNAI REGION

2 10 1 1 1

14 TOTAL 29

49

ANNEXURE 31 (Para 3.3.4.3 ) PERSONAL DEPOSIT ACCCOUNT CREATED OUT OF THE

CONSOLIDATED FUND OF TAMIL NADU NOT CLOSED AT THE END OF THE FINANCIAL YEAR

Sl. No DT/ST/PAO No of cases 1 2 3 4 5

DT DHARMAPURI DT THIRUCHIRAPALLI DT THIRUVALLUR DT THENI DT ARIYALUR

2 2 1 2 2

TOTAL 9

50


EXCESS PAYMENT OF HALF YEARLY INTEREST MADE TO THE LOCL BODIES

Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

DT ERODE DT SALEM STO ILLUPPUR STO THANDARAMPET STO SRIPERUMBUDUR STO NEYVELI STO TIRUMAYAM STO GUDALUR STO VANDAVASI STO ALANGUDI STO ARCOT STO KRISHNAGIRI STO PERAMBALUR STO PONNAMARAVATHY STO KARAMBAKKUDI

6 2 4 2 2 1 3 2 4 1 2 1 7 6 1

Total 44

51


CERTIFICATES OF ACCEPTANCE OF BALANCES NOT OBTAINED FROM THE DEPOSIT ACCOUNT HOLDERS

DT VELLOREDT COIMBATOREDT TUTICORINDT DINDIGULDT DHARMAPURIDT KANYAKUMARIDT SIVAGANGADT ERODEDT PUDUKOTTAIDT RAMNADDT SALEMDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT PAO EASTDT THENIDT KRISHNAGIRISTO SIVAGIRISTO V K PUDURSTO KAYATHARSTO ALANGULAMSTO KAMUDISTO SATTANKULAMSTO CHERANMAHADEVISTO MELURSTO POLURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO PAPANASAMSTO AMBASAMUDRAMSTO KARAIKUDISTO KOVILPATTISTO POLLACHISTO SRIVILLIPUTTURSTO TIRUMANGALAMSTO JAYANKONDACHOLAPURAMSTO NANGUNERISTO MANAMADURAISTO METTUPALAYAMSTO PALAYAMKOTTAISTO ILAYANGUDISTO KRISHNAGIRI TOWN/KRISHNAGIRI ST

984150110992339111243025284313121422516151811255111292392181157322622813

12345678910111213141516171819202122232425262728293031323334353637383940414243

Sl.no.


1886TOTAL

52


RBD STATEMENT-RECEIPT AND RETURN OF DMS/VDMS ON DUE DATES

DT TUTICORINDT DHARMAPURIDT VIRUDHUNAGARDT NILGIRISDT SIVAGANGADT ERODEDT RAMNADDT THIRUCHIRAPALLIDT TIRUNELVELIDT NAGAPATTINAMDT PAO PENSIONDT PAO SECTT.DT PAO CORPORATIONDT THENIDT PERAMBALURDT PAO HIGH COURTDT ARIYALURDT TIRUPURSTO SIVAGIRISTO V K PUDURSTO ALANGULAMSTO AVUDAYARKOILSTO KAMUDISTO ILLUPPURSTO THIRUVERAMBURSTO CHERANMAHADEVISTO PARAMATHISTO TITTAGUDISTO PALLADAMSTO MANAMELKUDISTO SHOLINGANALLURSTO AVANASHISTO SRIPERUMBUDURSTO MUDUKULATHURSTO TIRUPATTUR(PPM TRY)STO SANKARANAYANARKOILSTO AMBASAMUDRAMSTO ARUPPUKOTTAISTO ATTURSTO KARAIKUDISTO UDUMALPETSTO NEYVELISTO TIRUCHENKODUSTO TIRUMAYAM

113231364952946127865121010545337121136366961124129557

1234567891011121314151617181920212223242526272829303132333435363738394041424344

Sl.no.


53


RBD STATEMENT-RECEIPT AND RETURN OF DMS/VDMS ON DUE DATES

STO ARANTHANGISTO JAYANKONDACHOLAPURAMSTO GUDALURSTO NANGUNERISTO MANAMADURAISTO RASIPURAMSTO ALANGUDISTO PALAYAMKOTTAISTO SRIRANGAMSTO SENDURAISTO KARIAPATTISTO MANACHANALLURSTO KRISHNAGIRI TOWN/KRISHNAGIRI STSTO KUTHALAMSTO MADATHUKULAMSTO EGMORE, NUNGAMBAKKAMSTO KARAMBAKKUDISTO KILVELURSTO ALANDURSTO TONDIARPET

732612657844974256646

404TOTAL

4546474849505152535455565758596061626364

Sl.no.


54


UNENCASHED CHEQUES UNDER MH 8670 CHEQUES AND BILLS

DT VELLOREDT COIMBATOREDT TUTICORINDT DINDIGULDT PUDUKOTTAIDT THIRUVARURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT PAO PENSIONDT THENIDT NAMAKKALDT PERAMBALURDT PAO HIGH COURTSTO KINATHUKADAVUSTO VADIPATTISTO VANIYAMBADISTO MELURSTO WALAJAPETSTO PAPANASAMSTO GUDIYATHAMSTO POLLACHISTO TIRUCHENKODUSTO TIRUMAYAMSTO ARANTHANGISTO GUDALURSTO NANGUNERISTO OMALURSTO RASIPURAMSTO METTUPALAYAMSTO PALAYAMKOTTAISTO ARCOTSTO PERAMBALUR TOWN/PERAMBALUR ST

768414132910441453329116751251938301869154245924826245153172917874

503970057693247

208330

331224617637333849413183413540

2829512531801390979

885718

139593167983

109850521182

14620871350464

16276410981

16635416491721757

173170

9764538773467812487231415

51873155000

766802382534TOTAL

12345678910111213141516171819202122232425262728293031323334

Sl.no.


Amount(`)

55


ARTICLES KEPT UNDER SAFE CUSTODY NOT RELEASED ON DUE DATES

DT TUTICORINDT KANYAKUMARIDT MADURAIDT SALEMDT THANJAVURDT THIRUCHIRAPALLIDT TIRUNELVELIDT THIRUVALLURDT VILLUPURAMDT TIRUVANNAMALAIDT THENISTO SIVAGIRISTO PERAIYURSTO AVUDAYARKOILSTO PARAMATHISTO GUMMIDIPOONDISTO POLURSTO TIRUCHENDURSTO MUDUKULATHURSTO ARAKONAMSTO SANKARANAYANARKOILSTO ARNISTO COONOORSTO GUDIYATHAMSTO KARAIKUDISTO KOVILPATTISTO SAIDAPET, MAMBALAM, GUINDYSTO SRIVAIKUNTAMSTO NEYVELISTO TIRUCHENKODUSTO VANDAVASISTO NANGUNERISTO MANAMADURAISTO PALAYAMKOTTAISTO USILAMPATTISTO VILATHIKULAMSTO THIRUVAIYARUSTO ALANDURSTO TONDIARPET

3026212181183521221156143622547621121415159

189TOTAL

123456789101112131415161718192021222324252627282930313233343536373839

Sl.no.


56


STOCK OF NON MOVING STAMPS

Sl. No DT/ST/PAO No of cases 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

DT VELLORE DT VILLUPURAM STO TIRUVALLUR STO S_SALEM STO AVUDAYARKOIL STO KAMUDI STO ILLUPPUR STO KATPADI/DARAPADAVEEDU STO THIRUVERAMBUR STO MANAMELKUDI STO VANIYAMBADI STO POLUR STO SRIPERUMBUDUR STO ARAKONAM STO ARUPPUKOTTAI STO KUMBAKONAM STO SRIVILLIPUTTUR STO UDUMALPET STO NEYVELI STO TIRUMAYAM STO ARANTHANGI STO CHENGAM STO JAYANKONDACHOLAPURAM STO GUDALUR STO OMALUR STO ALANGUDI STO ARCOT STO TIRUCHULI STO KOTAGIRI STO SHOLINGUR STO PERAMBALUR TOWN/PERAMBALUR ST STO EGMORE, NUNGAMBAKKAM REGIONAL JOINT DIRECTOR, CHENNAI REGION

6 2 1 5 4 7 5 3 1 1 2 3 4 4 4 2 3 6 5 3 2 3 2 5 3 2 4 3

12 2 3 2 9

Total 123

57

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