annual review on the working of treasuries in himachal...

Annual Review

on the working of Treasuries in Himachal Pradesh

for the year 2013-14

Office of the Accountant General (A&E), Himachal Pradesh

Government of Himachal Pradesh

PREFACE

A review on the working of Treasuries in Himachal Pradesh is

conducted every year as required under paragraph 20.17 of MSO (A&E)

Vol-I. Treasuries being an integral part of State Government through which

Government Financial transactions are carried out, hence these play an

important role in Financial Management of the State Govt. The State

Government has prescribed codes, manual and administrative procedure for

effective and smooth functioning of Treasuries. Any deviation from the

rules and procedures on the part of treasury, adversely affects the entire

process of financial and administrative accountability.

The Annual Review on the working of Treasuries of Himachal

Pradesh for the year 2013-14 is prepared on the basis of major deficiencies

noticed during compilation of accounts for the year 2012-13 and local

inspection of treasuries conducted during 2013-14. The object of this

publication is to bring to the notice of the State Government, the errors/

omissions and irregularities for improving the functioning of Treasuries and

also the financial administration of the State as well as proper maintenance

of accounts.

Accountant General (A&E)

Himachal Pradesh

Place: Shimla

Dated:

Page i

Table of Contents

Sl.

No. Contents Para

No.

Page

No.

1 PREFACE

2 Executive Summary v-vii

3 INTRODUCTION 1.1 1

4 Organizational set up 1.2 2

5 Manpower Deployment 1.3 2

6 Objective of Review 2.1 3

7 Inspection Coverage 2.2 3

8 Outstanding Inspection Reports and Paras 2.3 3

9 Non –submission/ late submission of first reply to

Inspection Reports

2.4 3

10 Non-production of records by the treasuries 2.5 4

11 Defects noticed during compilation and

verification of Accounts in AG (A&E). 5

12 Delay in submission of monthly Accounts 3.1 5

13 Correction of accounts after submission 3.2 5

14 Treasury Suspense 3.3 5

15 Defects and other irregularities noticed during

local inspection of Treasuries. 6

16 Misclassification of Expenditure 4.1 6

17 Misclassification of expenditure of Rs.

1,55,75,188/- on account of DCRG and Commuted

value of Pension

4.1.1 6

18 Misclassification of payment made under Group

Insurance Scheme 4.1.2 6

19 Misclassification of deduction made through e-

salary system 4.1.3 7

20 Authorization of excess drawl 4.2 7

21 Excess drawl of Rs.3,13,90,114/- over Letter of

Credit by LOC holders

4.2.1 7

Page ii

22 Authorization of bills amounting to Rs. 2.19 crores

without budget 4.2.2 8

23 Authorization of funds in excess of sanctioned

budget

4.2.3 8

24 Payment of previous year LOC met from the next year's

LOC 4.2.4 8

25 Mechanism of reconciliation of accounts 4.3 9

26 Non issuance of monthly receipt and expenditure schedules

to DDOs 4.3.1 9

27 Non-issuance of Credit Certificate to the Excise and

Taxation Department

4.3.2 10

28 Non reconciliation of GIS figures 4.3.3 10

29 Maintenance of Deposits 4.4 10

30 Non lapsing of unclaimed deposits 4.4.1 10

31 Difference in Deposit figures 4.4.2 11

32 Quarterly Certificate of the Collector not found recorded in

the Revenue Deposit Register 4.4.3 11

33 Non closure of inoperative Personal Ledger Accounts

(PLA) and non-verification of PLA Pass Books

4.4.4

12

34 Non receipt of certificate of acceptance of balances from

the Administrator of Personal Deposit (P.D.) Account

holder

4.4.5 12

35 Irregularities relating to passing of Bills 4.5 13

36 Revalidation of Bills before due date. 4.5.1 13

37 Delay in passing of bills 4.5.2 13

38 Irregularities in the maintenance of Bill Transit Register

(BTRs). 4.5.3 14

39 Manual revalidation of Passed Bills 4.5.4 14

40 Non preparation of separate pay bills in respect of

employees appointed on or after 15.5.2003. 4.5.5 14

41 Failure to observe authorization and approval procedure 4.6 15

42 Excess payment of Pensionary benefits amounting to Rs.

6,86,830/- 4.6.1 15

43 Non annual identification of Pensioners 4.6.2 15

44 Less payment to the Pensioners on account of Additional

Pension Allowance

4.6.3 16

Page iii

45 Irregular payment made on DCRG/GPF 4.6.4 17

46 Irregular payment made on account of ex-gratia 4.6.5 17

47 Excess payment on account of GPF 4.6.6 17

48 Irregularities noticed in GPF payments 4.6.7 18

49 GPF payment of Rs. 1,71,96,013 authorized by treasuries

without mentioning GPF account Numbers

4.6.8 18

50 Non adjustment of Advances and irregular authorization of

Advances

4.6.9 19

51 Non recording of Advances separately in Pay Order

Registers

4.6.10 19

52 Irregularities noticed in operation of Strong Room 4.7 19

53 Use of Double Lock keys by single official 4.7.1 19

54 Non-obtaining of strong room fitness certificate 4.7.2 20

55 Non verification of packets/boxes of valuables lying

in the treasury strong room 4.7.3 20

56 Non verification of duplicate keys of Departmental

Chest of the DDOs held in Treasury Strong Room 4.7.4 21

57 Un-necessary purchase of non-postal stamps amounting to

Rs.21.69 crire 4.7.5 21

58 Non refilling of Fire Extinguisher and non availability of

fire buckets 4.7.6 21

59 Mechanism of releasing payment on the authorities of

A.G Office and verification of DDOs/ Messengers 4.8 22

60 Failure to maintain specimen signatures of Senior Accounts

Officers/ Accounts Officers 4.8.1 22

61 Non-scanning of photographs and specimen signatures of

authorized messengers and DDOs 4.8.2 22

21 62 Issue relating to computerization in treasuries 4.9 23

63 Non display of data by computer under HPOLTIS software 4.9.1 23

64 Non functioning and non availability of Computer printer 4.9.2

23

65 Deficiencies/shortcomings noticed in pay bills generated

under e-salary system 4.9.3 24

66 Non implementation of ECS System 4.9.4 25

Page iv

67 Non recording of salary payments in office Cash

Book 4.9.5 25

68 Non availability of battery backup 4.9.6 26

69 Inspection of treasuries by departmental officers 4.10 26

70 Non conducting of inspection by the departmental officers 4.10.1 26

71 Other irregularities 4.11 27

72 Excess payment of salary amounting to Rs. 2,15,072/- 4.11.1 27

73 Difference in actual sale and monthly receipt schedules of

non postal stamps 4.11.2 27

74 Short recovery of Rs. 9,175/- on account of attached vehicle 4.11.3 28

75 Less deduction of Standard License Fee for government

accommodation 4.11.4 29

76 Less and excess payment of HRA 4.11.5 29

77 Non depositing of Income Tax by Stamp Vendors 4.11.6 30

78 Non maintenance of Stamp Vendors Account 4.11.7 30

79 Operation of unauthorized DDOs in the treasuries 4.11.8 30

80 Booking of receipt under wrong DDO code 4.11.9 31

81 Non recording of certificate of Handing over /Taken over of

charge in the office record 4.11.10 32

Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14

v

Executive Summary

The Annual Review has been prepared on the basis of shortcomings

observed while compiling the accounts rendered by the treasuries for the year

2012-13 as well as irregularities observed during local inspection of

Treasuries conducted during 2013-14

Major irregularities/ deficiencies noticed are detailed below:

There was delay in submission of accounts by the Treasuries to the office of

the Accountant General (A&E) and corrections involving Rs. 48.42 crore were

carried out after receipt of accounts in the Accounts Office. Further, an

amount of Rs. 43.04 crore was kept under Treasury Suspense for want of

proper classification.

(Paragraphs 3.1, 3.2 & 3.3)

There was misclassification of expenditure amounting to Rs. 1.56 crore on

account of DCRG and commuted value of Pension and Rs. 1.10 crore was

misclassified under Group Insurance Scheme (GIS).

(Paragraphs 4.1.1 and 4.1.2)

Excess drawl of Rs. 3.14 crore over Letter of Credit authorized by the

treasuries was also noticed during inspection. Further, payment of Rs. 31.97

lakh made on account of previous year LOC was adjusted by the treasury from

the allocation of next year's LOC.

(Paragraphs 4.2.1 and 4.2.4)

The treasuries authorized bills amounting to Rs. 2.19 crore without budget and Rs. 1.36

crore was authorized in excess of available budget.

(Paragraphs 4.2.2 & 4.2.3)

The treasuries did not send monthly Receipt and Expenditure Schedules to 436

DDOs and credit certificate for receipt amount of Rs.97.57 lakh was not

issued to the Excise and Taxation Department . Further nine District Treasuries

failed to reconcile GIS figures with 170 DDOs.

(Paragraphs 4.3.1, 4.3.2 & 4.3.3)


vi

There was difference of Rs. 3.77 lakh in the balances of Revenue Deposit

Account, Rs. 3,620/- unclaimed deposits was not lapsed to government

account.

(Paragraphs 4.4.1 & 4.4.2)

Cases were noticed where bills were passed by the treasuries with delays .

(Paragraph 4.5.2.)

There were cases of excess payment of Rs. 6.87 lakh on account pensionery

benefits, annual identification of pensioners was not done, payment of Rs.

3.93 lakh was made on unsigned authority. GPF payments amounting to Rs.

21.74 lakhs was authorized on time barred GPF authorities and Rs. 1.72 crore

was paid without mentioning GPF account numbers.

(Paragraphs 4.6.1, 4.6.2, 4.6.4, 4.6.7 & 4.6.8)

Cases of non-adjustment of advances amounting to Rs. 3.10 lakh, irregular authorization

of advances and non-recording of advances separately in Pay Order Register to watch

adjustment were also noticed.

(Paragraphs 4.6.9 & 4.6.10)

Case of holding both the keys of strong room by same official was noticed.

Further the Treasury Officers failed to obtain the fitness certificate of strong

room from technical authorities.

(Paragraphs 4.7.1 & 4.7.2)

There were cases of purchase of non-postal stamps in excess of annual consumption, non-

refilling of fire extinguisher and non-availability of fire buckets.

(Paragraphs 4.7.5 & 4.7.6)

The treasuries did not maintain the specimen signatures of Sr. AOs/ AOs and payments

were being authorised without matching the signatures. Photographs and specimen

signatures of authorized messengers and DDOs not scanned in computer and bills were

obtained and passed without matching the signatures.

(Paragraphs 4.8.1 & 4.8.2)

In respect of computerization of treasuries, cases like non-display of data by computer

under HPOLTIS software, non-functioning and non-availability of computer printers, non-


vii

availability of battery backup, shortcomings noticed in pay bills generated through e-

salary, non-implementation of ECS system and non-recording of salary payment in office

cash book were noticed.

(Paragraphs 4.9.1 to 4.9.5)

Departmental officers could not achieve the target of inspection of treasuries.

(Paragraph 4.10.1)

Excess payment of salary amounting to Rs. 2,15,072/ - was noticed.

(Paragraph 4.11.1)

Cases of less deduction of recovery on account of attached vehicle, standard license fee for

Govt. accommodation and HRA were noticed.

(Paragraphs 4.11.3 to 4.11.5)

Instances of non-depositing of Income Tax by Stamp Vendors and non-maintenance of

stamp vendors account were noticed during inspection.

(Paragraphs 4.11,6 & 4.11.7)


Introduction Page 1

1.1 Introduction

Treasuries play a key role in financial management of the State

Government. Though they are assigned with multifarious functions, but their

main functions can be divided into four categories. Firstly, they are required

to ensure that the money on account of government expenditure is drawn from

government account with valid authorization and due revenue of government

gets credited into government account. Secondly, the treasuries are required to

function as basic unit for recoding financial transactions of the State

Government and submit the accounts to the office of the Accountant General

(A&E) periodically for compilation. Thirdly, the treasuries are required to

disburse pensions on the basis of authority (PPO) issued by the office of the

Accountant General (A&E). Lastly, the treasures are also the custodian of

government valuables like stamp papers, cash, opium etc.

In order to regulate the multifarious functions of the treasuries, the

State Government has prescribed various rules, codes, manuals and

administrative procedures. The working of the Treasuries is guided by the

provisions contained in HP Treasury Rules 2007 read with the HP Financial

Rules 1971 Vol.-I, HP Financial Rules 2009 and List of Major and Minor

Heads of accounts. In addition to above, Reserve Bank of India’s rules,

banking regulations with regard to ECS&CBS and IT Act 2000 are to be

adhered to by the State Government. The treasuries are also guided by the

various revenue laws (Central/ State) prevalent from time to time for the

purpose of accounting. The notifications of the Government viz. Sanctions,

Budget and LOC etc. further define the role of the Treasuries. Any deviation

from the rules and procedures on the part of the treasury adversely affects the

entire process of financial and administrative accountability.

Himachal Pradesh has 12 District Treasuries, one Capital Treasury

located at Shimla, two full-fledged Treasuries at Pangi and Kaza and 85 Sub-

Treasuries spread across the state.

District Treasuries are headed by the District Treasury Officers.

Two full-fledged Treasuries (Pangi and Kaza) and 85 other Sub-Treasuries are

headed by the Treasury Officers (Annexure-I). All 13 District Treasuries, two

full-fledged Treasuries and 36 other Treasuries have been designated as

Integrated Pay and Accounts Office (IPAO) Treasuries for the purpose of


Introduction Page 2

generation of salary bills for payment through Electronic Clearance System

(ECS) to State Government employees.

1.2 Organizational set up

The District treasuries and Treasuries function under the

administrative control of the Finance Department. The hierarchical structure

of the Department of Treasuries, Accounts and Lotteries is as follows:

1.3 Manpower deployment

Against the sanctioned strength of 817 persons there were 485 and

506 persons in position in 2011-12 & 2012-13 respectively which included

101 & 104 Class IV. The trends for shortfall during these years were 41 per

cent and 38 per cent as shown in Table 1 below:

Table 1

S.

No.

Year Sanctioned

Posts

Men in

position

Shortfall Shortfall in

percentage

Class IV

1 2011-12 817 485 332 41 101

2 2012-13 817 506 311 38 104

In addition to above, one Programmer/Software Engineer, twelve

Computer Operators, 99 Data Entry Operators and seven Data Management

Assistants had been out-sourced by the department.

Special Secretary (Finance) cum Director, Treasuries, Accounts & Lotteries [HOD]

Joint Director, Treasuries, Accounts & Lotteries

Deputy Directors (Inspection),(SZ),(CZ),(NZ)

District Treasury Officers

Treasury Officers

Principal Secretary (Finance) [Administrative Secretary]


Introduction Page 3

Inspection Framework

2.1 Objective of Review

The review of the Treasuries was conducted with the following

objectives:-

1. Whether the rules prescribed in H.P. Treasury Rules 2007, HP Financial

Rules 1971 Vol-I and H.P. Financial Rules 2009 were duly observed by

the treasuries?

2. Whether procedures prescribed for operation of treasuries were being

followed by the treasuries?

3. Whether Information and Communication Technology (ICT) systems in

the treasuries operating effectively?

The review of the treasuries contains observations noticed during

inspection of treasuries as well as by collecting inform ation relating to

deficiencies noticed during compilation of accounts submitted by the

treasuries to the office of the Accountant General.

2.2 Inspection Coverage

All the District Treasuries and Sub Treasuries were inspected for the

year 2012-13 during the year 2013-14 by the Treasury Inspection Parties of

the office of the Accountant General (A&E) H.P Shimla (Annexure II).

2.3 Outstanding Inspection Reports and Paras

As on 31 March 2013, 264 Inspection Reports containing 621 Paras

were pending settlement due to non-receipt of replies/compliance from/by the

District Treasury Officers and Treasury Officers.

2.4 Non- submission/ late-submission of first reply to Inspection

Reports

Rule 2.9(6) of H.P. Treasury Rules 2007 provides that the initial reply

to the Inspection Reports of Accountant General Office should be submitted

by the concerned District Treasury Officers/ Treasury Officers within one

month from the date of issue of Inspection Report.


Introduction Page 4

However, it was noticed that 16 District Treasury Officers/ Treasury

Officers detailed in Annexure-III had failed to submit first reply to Inspection

Reports for the year 2012-13 even upto 31 March 2014.

Further, 24 District Treasury Officers/ Treasury Officers detailed in

Annexure-IV had not submitted the initial replies to Inspection Reports within

the period mentioned above. The delay ranged from one month ten days to

seven months nine days.

2.5 Non –production of records by the Treasuries

During inspection of Treasury Office Nadaun and District Treasury Office Mandi

the following records were not produced for inspection in the absence of which the

payment amounting to Rs.3,16,41,826/- could not be verified.

Table 2

S. No. Name of Treasury Record not produced

1. Treasury, Nadaun Authority letters of DCRG & Ex-gratia

amounting to Rs. 94,73,260/- and Rs. 1,22,960/-

respectively pertaining to the year 2012-13.

2. Distt. Treasury, Mandi DCRG paid authorities pertaining to March,

2013 amounting to Rs. 3,15,18,866/-

Director, Treasuries, Accounts and Lotteries should assess the reasons of non-

production of records and instruct the concerned treasuries to produce the records without

fail during next inspection.


Findings of inspection Page 5

Findings of inspection

Defects noticed during compiling and verification of accounts in the office of the

Accountant General (A&E)

3.1 Delay in Submission of monthly accounts

Treasury Officers render monthly accounts to the office of the

Accountant General (A&E) in two installments known as 1st

and 2nd

list. The

first list should reach the Accounts Office between 13th

to 17th

of the same

month whereas 2nd

list should reach the Accounts Office between 5th

to 8th

of

the succeeding month in terms of Rule 96 and 97 of Accounting Rules for

Treasuries 1992.

During the year 2012-13, five District Treasuries/Treasuries delayed the

accounts of 1st

list by 03 days to 20 days and of 2nd

list by 01 to 14 days. Non

submission of monthly accounts on time to the Accounts Office result s in

delay in subsequent compilation process and generation of accounts and

reports, which are required to be generated on fixed time schedules. The

detail of delay in rendition of monthly accounts by treasuries is shown in

Annexure-V.

3.2 Correction of accounts after submission

During 2012-13, 50 requisitions for correction in accounts involving

Rs 48.42 crore were received in Accounts Office from all the fifteen District

Treasuries/Treasuries who render the accounts to Accounts Office which is

indicative of the fact that records are not being maintained properly at initial

stage in these treasuries. The process of carrying out corrections results in

loss of time and wastage of manpower. Details are given in Annexure -VI.

3.3 Treasury Suspense

During the year 2012-13 an amount of Rs. 43.04 crore pertaining to seven District

Treasuries was kept under Treasury Suspense for want of proper classification. Detail

given in Annexure—VII.

Recommendation

The department should ensure that the treasuries adher e to date-lines

for submission of accounts to the Accounts Office and need for corrections at



later stage should be eliminated. Further classification of expenditure should

be checked at treasury level to avoid keeping the amount under treasury

suspense.

Defects and other irregularities noticed during local inspection of the

Treasuries.

4.1 Misclassification of expenditure

4.1.1 Misclassification of expenditure of Rs. 1.56 crore under Pensionery

Heads

During test check of data available in HPOLTIS1 system for the year

2012-13, it was noticed that an amount of Rs. 1.56 crore had been

misclassified under the pensionery account heads as shown below by District

Treasury Officers/Treasury Officers . The details are depicted in Annexure-

VIII. The wrong classification resulted in wrong depiction of expenditure in

accounts and incorrect raising of debit from other states.

Table -3

Correct Head of

Account

Nature of

expenditure

Head of Account

under which amount

was wrongly booked

Amount

(in Rupees)

2071-01-104-02

i) DCRG

2071-01-104-01 & 00

1,53,02,621

2071-01-102-02

ii) Commutation

2071-01-102-01

2,72,567

Total

1,55,75,188

4.1.2 Misclassification of payment made under Group Insurance Scheme.

During test check of data for the year 2012-13 available in HPOLTIS

system of District Treasuries/Treasuries, it was noticed that payment

amounting to Rs. 29.70 lakh made on account of Insurance Fund, had been

wrongly booked under Saving Fund and similarly an amount of Rs. 80.30 lakh

pertaining to payment on account of Saving Fund was wrongly booked in

Insurance Fund by 54 Treasuries as detailed in Annexure-IX. The wrong

11

HPOLTIS stands for Himachal Pradesh Online Treasury Information System



booking not only resulted in misreporting of expenditure but also lead to

incorrect estimation of interest due on GIS.

4.1.3 Misclassification of deduction made through e-salary system.

Test check of deduction schedules in e-salary system in Treasury Indora and

Capital Treasury Shimla revealed that in 13 cases the deduction on account of Standard

License fees was being classified under head deduction on account of attached vehicles

which results in non-adherence of classification Rules.

Recommendation:

The wrong classification leads to serious misreporting of financial

transactions. The treasuries need to be more careful in classifying the

transactions.

4.2 Authorization of excess drawls

4.2.1 Excess drawl of Rs. 3.14 crore over Letter of Credit by LOC holders

In accordance with the provisions envisaged in Rule 5.121(a) of

Himachal Pradesh Treasury Rules 2007 necessary instructions shall be issued

by the District Treasury Officer/Treasury Officer to the Bank concerned not to

accept any cheque issued by an officer of the Public Works/IPH Departments

who has exceeded the limit stipulated in the Letter of Credit (LOC). Fresh

instructions are required to be issued to honour the cheque as soon as further

amount of L.O.C is placed at the disposal of the LOC holder.

During local inspection of Treasuries, it was noticed that an amount of

Rs.3.14 crore was drawn in excess of the prescribed LOC limit by 14 cheque

drawing DDOs. Thus the drawl of funds in excess of LOC limit rendered the

system of budgetary control ineffective. The details are given in Annexure -X

Recommendation:

The treasuries should strictly ensure that no money is drawn from the government

account beyond sanctioned budget and limit of Letter of Credit.



4.2.2 Authorization of bills amounting to Rs.2.19 crore without Budget proviosn.

In accordance with the provisions contained in point 15 of Rule 5.20 of Himachal

Pradesh Treasury Rules, 2007, the Treasury Officers is required to see, while passing the

bills, whether sufficient budget under relevant head of account is available with the DDO.

During inspection of Treasuries, it was noticed that in 215 cases, six District

Treasuries and 27 sub Treasuries had authorized amount of Rs. 2,19,12,607/- without

budget provision. This failure on part of Treasury Officers resulted not only in violation of

appropriation granted by the legislature but also lead to financial indiscipline. The details

are given in Annexure-XI.

4.2.3 Authorization of funds in excess of sanctioned Budget

In accordance with the provisions contained in Point 15 of Rule 5.20 of

HP Treasury Rules, 2007, the Treasury Officer is required to see, while

passing the bills, whether sufficient budget under relevant head of account is

available with the DDO.

During inspection of Treasuries, it was noticed that District Treasury

Officers/ Treasury Officers shown in Annexure-XII authorized excess amount

of Rs.1.36 crore than available budget to 162 DDOs in 220 cases.

Further, in 59 cases, excess expenditure of Rs.29.35 lakh incurred

during 2012-13 by 30 DDOs was adjusted from the budget allotment of 2013 -

14 by three District Treasuries and eight treasuries as shown in Annexure -

XIII.

4.2.4 Payment of previous year’s LOC met from the next year’s LOC.

The provisions contained in Rule 5.121(g) of Himachal Pradesh Treasury Rules,

2007 prescribe that Letter of Credit lapse at the close of the financial year in which they

are issued. When a LOC so lapses, a cheque drawn before, but paid after the end of the

year, will be taken against the LOC of the year in which it was drawn. If this causes

overdrawal of the credit, the excess will be treated as an overdrawal and attention of the

authorities concerned should be drawn to the irregularity.

Test check of LOC allocation and Expenditure Summary Report for the year 2011-

12 (Upto 30-06-2012) in respect of the following LOC holders revealed that an



expenditure of Rs. 31,96,850/- was shown met from the fresh allocation for 2012-13 as per

detail given below:

Table 4

S. No Name of the

LOC holder

Financial

Year

Opening

Balance as on

1.4.2012 from

previous LOC

Allocation amount

shown as on

1.4.2012

Expenditure

pertaining to 2011-

12 and booked

during 2012-13

1. AE, B&R,

Bhalie

2011-12 Nil 31,35,514 31,32,574

2. AE, I&PH,

Bhalie

2011-12 Nil 65,713 64,276

Total 32,01,227 31,96,850

Recommendation:

Authorising expenditure without budget provisions and allowing carrying over of previous

years’ expenditure during subsequent years are indicative of serious failure of budgetary

control. The higher authorities should look into it and issue instructions to eliminate

recurrence of such cases.

4.3 Mechanism of reconciliation of accounts

4.3.1 Non-issuance of monthly receipt and expenditure schedules to DDOs

In terms of Rule 5.25.1 of H. P. Treasury Rules 2007, the Treasury

Officer will prepare in duplicate a schedule showing number, date and amount

of vouchers paid during the previous month for being supplied on the 10th

day

of every month to the Drawing and Disbursing Officers (DDOs). The similar

procedure shall also be adopted in case of receipt in the Treasuries. The

purpose of this system is to enable the DDOs to reconcile the expenditure and

receipt booked by them in their records with the figures appearing in treasury

records.

During inspection of District Treasuries/Treasuries, it was noticed that

monthly receipts and expenditure schedules were not delivered to the 436

DDOs by six District Treasury Officers and 27 Treasury Officers. The details

are shown in Annexure-XIV.



4.3.2 Non-issuance of Credit Certificate in respect of receipts of Excise

Department.

Rule 3.7 (6) of Himachal Pradesh Treasury Rules 2007 prescribe that in

case of receipts of Excise and Taxation Department, Credit Certificate shall be

given to the Department of Excise and Taxation in the copies of TA -2 which is

supplied to the Department by the Treasuries.

During inspection of Sub-treasury Nichar, it was noticed that receipt

amounting to Rs.97,57,311 was deposited by the Excise and Taxation

Department during 2012-13, but Credit Certificate to reconcile the receipt

amount was not issued by the Treasury to the Department as per requirement

of above rules.

4.3.3 Non-reconciliation of GIS figures

The Finance Department vide notification No. Fin. Comm. B(10)1/85

dated 8 September 1987 had directed that the Treasury Officers after

completing reconciliation of GIS figures with DDOs would furnish details to

the Accounts Office for further reconciliation on quarterly basis.

During local inspection, it was noticed that in 09 District Treasuries,

170 DDOs had not completed reconciliation of GIS figures. Details are given

in Annexure-XV

Thus it is likely that the discrepancies in accounts of GIS may not be

detected due to non-reconciliation of GIS figures.

Recommendation:

The reconciliation is an important control activity to ensure correctness of

transactions and rule out any fraud or embezzlement. The treasuries should facilitate

reconciliation of accounts with departmental authorities.

4.4 Maintenance of Deposits

4.4.1 Non lapsing of unclaimed deposits

In accordance with the provisions contained in Rule 12.7 of H.P.

Financial Rules Vol-I, the Treasury Officer is required to send a statement of



amount which were not claimed for three complete financial years under the

deposit heads.

During inspection of Treasury Chowari and Barsar, it was noticed that

Civil Court deposits amounting Rs.3,620 (Rs. 620/ - and Rs.3000 respectively)

which were not claimed for three financial years, were not lapsed to

government account. Non-crediting the unclaimed deposits may be a time

being revenue loss to the Government.

4.4.2 Difference in deposit figures

Test check of revenue deposit register in District Treasury Solan,

revealed that closing balance of the deposit as on 31March 2013 was Rs.

3,82,598/- whereas amount of pending items for payment as on 31March 2013

was Rs 5500/- only. Thus there was difference of (3,82,598-

5,500)=3,77,098/- in the balance of Revenue Deposit Register.

4.4.3 Non-examination of Revenue Deposit Register quarterly by the

Collector

Rule 57 of Accounting Rules for Treasuries, 1992 prescribes that at the

end of every quarter, Collector or any other Gazetted Officer (other than

Treasury Officer) as nominated by the Collector, should append a certificate

on the Revenue Deposit Register that he has examined the register personally

and that the entries have been made therein with utmost care and regularity.

The purpose of this examination is to ensure that entries made in the register

are initialed without fail and that no money are placed un-necessarily in

deposit or allowed to remain in deposit without a good cause.

During local inspection, it was noticed that in seven treasuries, the

Revenue Deposit Register was not examined either by the Collector himself or

by any other Gazetted officer nominated for this purpose by the Collector.

Non-examination of the Revenue Deposit Register by the Collector or any

other officer nominated by him/her indicates that control systems established

to ensure money gets duly credited into government account, are not being

applied. Details are given in Annexure-XVI.



4.4.4 Non closure of inoperative Personal Ledger Accounts (PLA) and

non- verification of PLA Pass Books


Financial Rules, Vol.-I, if a PLA is not operated for a considerable period of

time, the same should be closed in consultation with PLA holder.

Further as per provisions of Rule 12.20 of rules ibid, the District

Treasury Officer/Treasury Officer is required to verify the Pass Book of the

Personal Ledger Account (PLA) holder on monthly basis.

During local inspection of District Treasuries/Treasuries, it was noticed

that two number of inoperative PLAs were not closed by District Treasury

Bilaspur. Further in six District Treasuries and equal numbers of Treasuries ,

monthly verification of PLA Pass Book was not done by the District Treasury

Officers and Treasury Officers as per detail given in Annexure -XVII.

4.4.5 Non receipt of certificate of acceptance of balances from the

Administrator of Personal Deposit (P.D.) Account holder.

As per Rule 13.6 of H.P. Financial Rules Vol—I, the balances at the

credit of each Personal Deposit Account should be verified at the end of the

year by the Treasury Officer in communication with the Accountant General

on the one side and the government servant or the committee administering the

fund on the other.


that five District Treasury Officers in nineteen cases and nine Treasury

Officers in nineteen cases had not followed the above procedure. The detail

given in Annexure-XVIII.

Non-obtaining of the certificate regarding acceptance of balances from

the administrators of Personal Deposit Accounts can result in improper

maintenance of PDA accounts.

Recommendation:

The treasuries tend to ignore the function of maintaining the deposit accounts due

to their preoccupation with other important functions. If function like maintaining deposits



accounts properly gets neglected for long periods of time, it can have serious

consequences. Therefore the treasuries should follow all the rules, regulations and

procedures prescribed for maintenance of deposit accounts.

4.5 Irregularities relating to passing of Bills

4.5.1 Revalidation of Bills before due date

In accordance with the provisions contained in Rule 5.1.1 (r) of H.P.

Treasury Rule 2007, the pay order by the District Treasury Officer/Treasury

Officer to the manager of the bank shall remain valid for ten days from the

date of issue. In case this validity period of ten days expires, the bills must be

revalidated before presenting them for payment at bank.


82 bills pertaining to 25 DDOs were revalidated before the due date for

revalidation. Revalidation of bills before expiry date was unnecessary and

resulted in wastage of manpower and time besides it also lead to non-

adherence of Treasury Rules. The details are given in Annexure-XIX.

4.5.2 Delay in passing of bills amounting to Rs.5.60 crore

Joint Director, Treasuries, Accounts and Lotteries, vide letter No. Fi n

(TR)(B)(15)-5/25-IX dated June, 2000 directed all the District Treasury

Officers/Treasury Officers to pass the pay bills within three days and other

kind of bills within seven days from the date of allotment of Token No. in

Treasury Offices. In addition to this, the bills pertaining to electricity, water,

telephone, LOC and refund ordered by the court should be passed either on

same day or on the next day on priority basis.


that 956 bills pertaining to 378 DDOs amounting to Rs.5.60 crore were passed

late and the delay ranged between one day to 124 days. The inordinate delay

in passing the bills is likely to affect the functioning of the offices who had

submitted these bills to the treasuries. The details are depicted in Annexure -

XX.



4.5.3 Irregularities in the maintenance of Bill Transit Register (BTRs).


Treasury Rules 2007, each DDO shall maintain Bill Transit Regi ster (BTR) in

prescribed format and the bills to be sent to Treasury shall be entered serially

and signed by the DDO. It shall be the responsibility of the token clerk of the

Treasury to get initials of the messengers of DDO in relevant column of BTR.


the initials of the messengers of DDOs and token clerks were not obtained in

the relevant column of the BTRs. It was further noticed that the BTRs were

not opened in accordance with rules in District Treasuries and Treasuries

shown in Annexure-XXI. Non-obtaining the signatures of messenger in BTRs

could lead to non-accountal of bills. Thus in case the bills are lost in transit it

would difficult to establish onus of responsibility, apart from the fact the bills

duly passed by the treasury could also be misused.

4.5.4 Manual revalidation of Passed Bills.

Director Treasuries, Accounts and Lotteries vide letter No. Fin (TR) A

(5)-14/90 dated 07 September 2009 directed that revalidation of passed bills

will be done on computer instead of manually, as provisions to do so have

been made in the HPOLTIS software.


that 328 bills of 93 DDOs were revalidated manually by 0 8 District Treasuries

and 15 Treasuries as per detail given in Annexure-XXII.

Manual revalidation leads to gaps in data maintained in computer

system and manpower wastage.

4.5.5 Non preparation of separate pay bills in respect of employees

appointed on or after 15 May 2003.

Rule 4(13) of H.P. Civil Services Contributory Pension Rules 2006

provides that the DDOs shall prepare separate pay bills in respect of

government servants joining service on or after 15 May 2003. The cheque

drawing DDOs were also required to prepare separate pay bills in respect of



above employees. Further with the introduction of e -salary system, the salary

bills of all employees are being prepared at IPAO treasuries for supply to

DDOs and Accounts Office along with monthly accounts.


separate pay bills in respect of employees appointed on or after 15May 2003

were not being prepared separately by two District Treasuries and eight

Treasuries as per detail given in Annexure-XXIII.

Recommendation

The treasuries should pass the bills on time in order to avoid creation of

unnecessary liabilities and hardships to the DDOs. They should maintain the records

properly and follow the rules prescribed for passing and regulating the bills.

4.6 Failure to observe authorization and approval procedure

4.6.1 Excess payment of Pensionary benefits amounting to Rs.6.87 lakh

During inspection of District Treasuries/ Treasuries for the year 2012 -

13, test check of pension payment records revealed that seven District

Treasury Officers and one Treasury Officer had made overpayment to the

extent of Rs.6,86,830/- to six pensioners and seven family pensioners as per

detail given in Annexure-XXIV.

The excess payment had occurred due to non-reduction/ early

restoration of commuted portion of pension of the concerned pensioners and

authorization of family pension to the wards of the deceased Govt. servant

after attaining the age of 25 years.

4.6.2 Non-conducting of annual identification of Pensioners

Rule 5.149 (a) of Himachal Pradesh Treasury Rules, 2007 prescribes that on test

check basis, the Treasury Officer must take precautions to prevent impersonation and must

at least, once in a year, require proof independent of that furnished by the life certificate,

of the continued existence of the pensioners. For this purpose he should require the

personal attendance and due identification of pensioners who are not incapacitated by

bodily illness or infirmity from so attending and in all cases where such inability may be



alleged he shall be require proof thereof in addition to the proof submitted of the

pensioner’s existence.

Test check of Pension Payment Orders in Kaza Treasury revealed that

Personal Identification for the year 2013-14 (as on Ist April 2013) was not

done by the treasury Officer in respect of Pensioners detailed below:

Table 5

S. No. Name of Pensioner Sh./Smt.

PPO No.

1 Padma Yongmo 6447/F/HP

2 Yudan 6530/F/HP

3 Chherring Dolma 4708/F/HP

4 Cherring Chhodan 2865/F/HP

5 Sonam Budhit 1479/F/HP

6 Cherring Dolker 1384/F/HP

7 Chhemed 7024/F/HP

8 Yongchen Dolma 7199/F/HP

9 Tashi Dolkar 7508/F/HP

10 Chhodan Zangmo 7861/F/HP

11 Chewang Budhit 7949/F/HP

12 Padma Yudhan 8590/F/HP

13 Cherring Budhit 9028/F/HP

14 Tashi Dolkar 9129/F/HP

15 Smt. Chhutan 9248/F/HP

Non-conducting of personal identification may lead to release of

Pension to the Pensioner who may not exist.

4.6.3 Less payment to the Pensioners on account of additional Pension allowance

The Government of Himachal Pradesh Finance (Pension) Department vide its

O.M. No. Fin (Pen) A(3)-1/09-Part-I dated 28-09-2012 granted Pension allowance @ 5

per cent of Basic Pension to the State Government pensioners/All India Services

Pensioners of H.P. cadre and H.P. Government Family Pensioners in the age group of 65

years to 80 years. The Pension Allowance was admissible w.e.f. 1st October 2012 and no

dearness relief was admissible on Pension Allowance.

During test check of Pension payment with reference to original record

and pension data in e-pension software in District Treasuries, Shimla and

Chamba, it was noticed that in six cases the pension allowance of Rs. 25,450/-



as admissible was not paid to the pensioners which results in non-adherence of

Government instructions.

4.6.4 Irregular payment made on account of DCRG/GPF.

Rule 5.173 of Himachal Pradesh Treasury Rules 2007 prescribes that the Audit

Officer will supply all Treasury Officers within his Audit area with a copy of the specimen

signatures of all Gazetted Officers serving under him and authorized to sign payment

orders on bills and vouchers or to issue letters of authority for payments to be made at

treasuries. Before a treasury officer pays a bill on the authority or an order purporting to

have been issued from the Audit Office, he should verify the signature on the order by

comparison with specimen signatures of the signing officer.

During inspection, it was noticed that District Treasury Officer Chamba authorized

DCRG payment of Rs.3,93,063/- on unsigned authority.

4.6.5 Irregular payment made on account of ex-gratia.

In accordance with instructions contained in the ex-gratia payment authorities, the

authorities remain valid for payment up to the financial year in which it is issued. In case

the payment on the authority could not be made in the same financial year, the amount

authorized /sanctioned is required to be surrendered to H.P. Govt. (Fin) Budget Section.

During inspection of Sub-treasury Dalhousie, it was noticed that ex-gratia amount

of Rs.39,680/- sanctioned for payment during 2012-13 was authorized by the Treasury for

payment during 2013-14 resulting in non-adherence of government instructions.

4.6.6 Irregularities noticed in GPF payments

As per instructions contained in the General Provident Fund Rules 1960, final

payment authority issued by the office of the Accountant General remains valid for three

months from the date of issue. If payment is not drawn within this period, the authority

has to be got revalidated from the office of the Accountant General.

During inspection of GPF payments in District Treasuries/ Treasuries, it was

noticed that GPF payment amounting to Rs. 21,73,903/- was made on eight time barred

authorities and in two cases payment was made before due date which results in excess

payment of interest amounting to Rs.1554/- as per detail given in Annexure-XXV.



4.6.7 GPF payment of Rs. 1.72 crore authorized by the Treasuries without

mentioning GPF Account Numbers

Test check of General Provident Fund payment register maintained in

HPOLTIS System revealed that in eighty two cases an amount of

Rs. 1,71,96,013/- was paid/withdrawn from Major Head 8009—General

Provident Fund , without mentioning General Provident Fund account

numbers of the subscribers by the District Treasuries/Treasuries, as detailed in

Annexure-XXVI.

Besides above, the following shortcomings were also noticed while

posting the General Provident Fund accounts in the Accountant General

Office:

The GPF amounts of officers of “All India Services” is required to be

booked under separate minor head ‘104’ under major head 8009, whereas it

was noticed that the same was being booked under Major Head 8009-101

In some cases separate GPF schedules were not being submitted in

respect of these AIS Officers.

Many times, either no GPF account number was mentioned or the GPF

Account numbers mentioned in the schedules were wrong. This resulted in

missing credits/un posted items and minus balance cases etc.

It has been noticed that final payment to the retirees are not being made

within stipulated period of three months from the date of iss ue of authority.

These authorities are returned to Accountant General’s office for revalidation

resulting in delayed payments to the retirees/nominees as well as creation of

unnecessary work.

4.6.8 Non-adjustment/ irregular authorization of advances

In accordance with the provisions contained in Rule 5.73 of HP

Treasury Rules, 2007, the Treasury Officer may authorize advance drawl of

money on Abstract Contingent Bills to the extent of Rs. 10,000/ - only to each

Head of Office and no subsequent withdrawal shall be permitted by him unless

first advance has been duly accounted for.



Further Rule 5.75 of rules ibid provides that the advance drawn shall

have to be duly adjusted during the same financial year.

During inspection of Sub-treasuries Kangra and Krishangarh, it was

noticed that second advance was authorized to the DDOs before adjustment of

first advance. Further advances amounting to Rs 3,10,000/ - drawn by the

DDOs detailed in Annexure-XXVII were awaiting adjustment even after the

close of financial year 2012-13. Thus the Treasury Officers failed to comply

with the provisions of the Treasury Rules.

4.6.9 Non recording of Advances separately in Pay Order Register

Rule 5.80 of Himachal Pradesh Treasury Rules, 2007 provides that the District

Treasury Officer/ Treasury Officer shall enter advances separately in the bill passing

register. They shall monitor that these are accounted for within the same financial year

through the detailed contingent bill sent to the AG by the treasury concerned.

Test check of Register of advances of DDOs in the District Treasury Hamirpur

revealed that the District Treasury Officer has not entered the bill of advances and their

adjustment separately in bill passing register in accordance with the rule mentioned above.

Recommendation

The procedures of authorization and approval are very important controls to

ensure that the financial rules and regulations which are meant to safeguard government

moneys, are being followed. Thus the treasuries should see that no money is drawn out of

government account without proper authorization and sanction.

4. 7 Irregularities noticed in operation of Strong Rooms

4.7.1 Use of double lock keys by single official

The provisions contained in Rule 4.3(iii) of HP Treasury Rules 2007,

provide that the bulk of currency notes balance should remain under double

lock, one key is to be held by the Treasury Officer and the other by the

Treasurer.



During local inspection of Treasuries, it was noticed that in Sub-

treasury Tikkar both the keys were under the custody of the Senior Assistant

of the Treasury in-contravention of above rules.

Thus the use of double lock keys by one official can result in breach of security

system established for protection of currency in the Treasury.

4.7.2 Non obtaining of Strong Room fitness certificates

In accordance with the provisions contained in Rule 4.1(b) (c) of H.P.

Treasury Rules, 2007, the Strong Rooms of Dist rict Treasuries/Treasuries

should be inspected annually by the Executive Engineer or by an Assistant

Engineer deputed by the Executive Engineer for the purpose of giving a

fitness certificate of the Strong Room. The certificate must be countersigned

by the Executive Engineer and same should be hung in conspicuous place

within the Strong Room.

During local inspection of Treasuries, it was noticed that Treasury

Officers Chowari, Nankhari and Pachhad failed to obtain Strong Room Fitness

certificate from the PWD authorities as per requirement of Treasury Rules.

Thus non-obtaining of certificate of fitness from the prescribed

authorities could compromise the security of the Strong Rooms and put safety

of valuables kept in the Strong Rooms at risk.

4.7.3 Non-verification of packets/boxes of valuables lying in the Strong

Room

Rule 3.7 of H.P. Financial Rules Vol.I and Rule 4.6(1) of H.P. Treasury

Rules 2007 prescribe that the Treasury Officer should once in a month

examine the condition of boxes of bullion etc. and record the results of the

examination in the register of valuables.

During local inspection of District Treasur ies, Dharamshala, Keylong

and Sub-Treasury Chowari, it was noticed that DTO/TO had not examined the

condition of packets/boxes of valuables kept in the Strong Rooms of these

treasuries.



4.7.4 Non verification of duplicate keys of departmental chest of the DDOs

held in the Treasury Strong Room.

Note-3 below Rule 3.7 of H.P. Financial Rules Vol. -I provides that the

duplicate keys of departmental chest of DDOs are to be kept in the Treasury

Strong Room, duly secured in sealed covers. These keys are required to be

returned to the depositor in the month of April each year for annual

verification.

During inspection of District Treasury Keylong and Una, it was noticed

that duplicate keys deposited in Treasury Strong Room had not been returned

to the DDOs for annual verification.

Recommendation:

The treasuries should follow all procedures prescribed for operation and upkeep of

strong rooms.

4.7.5 Un-necessary purchase of non-postal stamps amounting to Rs. 21.69 crore.

During inspection of District Treasuries/Treasuries the scrutiny of records of non-

postal stamps revealed that in one District Treasury and four Treasuries the stock of non-

postal stamps as on 1st April 2012 was of Rs. 45.98 crore and stamps of Rs. 21.69 crore

was requisitioned/ received by these treasuries, whereas the annual consumption of these

treasuries during 2012-13 was of Rs.5.72 crore only. Thus, it is apparent that purchase of

non-postal stamps of Rs.21.69 crore was un-warranted as the treasuries were already

having more than sufficient stock of stamps to meet the annual requirement. The detail is

given in Annexure-XXVIII.

4.7.6 Non-refilling of Fire extinguisher and non-availability of fire buckets.

Fire extinguishers and buckets of sand and water are important articles for

preventing fire in Treasuries.

During inspection of District Treasuries/Treasuries it was noticed that in one

District Treasury and 03 Sub Treasuries either fire extinguishers were not refilled or

buckets were not available. The detail is given in Annexure--XXIX.



Recommendations:-

District Treasury Officers/Treasury Officers are required to provide/obtain new

fire extinguishers to treasuries which do not require re-filling again and again. For those

fire extinguishers which are re-filled, a slip on fire extinguisher should be pasted showing

date of re-filling and probable date of expiry.

4.8 Mechanism of releasing payment on the authorities of AG Office

and verification of DDOs/ Messengers

4.8.1 Failure to maintain specimen Signatures of Senior Accounts

Officers/ Accounts Officers.

Rule 5.173 of Himachal Pradesh Treasury Rules 2007 prescribes that

the Treasury Officer should maintain specimen signatures of all Gazetted

Officers of Accountant General Office who are authorized to sign payment

orders on bills and vouchers or to issue let ters of authority for payment.

Before authorizing payment, the Treasury Officers should verify the

signatures on the order with specimen signatures of the signing officer

maintained in the Treasury.

During local inspection of District Treasuries/Treasuries , it was noticed

that in 09 Treasuries specimen signatures of various Senior Accounts Officers

and Accounts Officers were not available in the record and payments on the

authorities of Accounts Office were being passed without matching signatures.

Details are given in Annexure-XXX.

Thus bypassing important control viz. matching the signatures before

authorizing payments could result in fraudulent drawl of money from

government account.

4.8.2 Non-scanning of photographs and specimen signatures of authorized

Messengers and DDOs.

In terms of Rule 5.19.1 of H.P. Treasury Rules 2007, the photos and

signatures of the two messengers and specimen signatures of the DDOs are

required to be obtained by Treasury Officer in the beginning of financial year.



Further in accordance with Rule 5.19.2 of rules ibid these photos and

signatures shall be scanned into online system by 10th April every year.


photographs and specimen signatures of the authorized messengers were not

obtained or scanned in the computer by the two District Treasuries and 19

Treasuries as detailed in Annexure XXXI despite of the fact that facilities to

scan the photographs/Specimen Signatures existed in the computers of

respective Treasuries.

Recommendation

The specimen signatures of authorized persons, photos of messengers

are necessary to ensure that only authorized persons conduct government transactions.

Further, the authentication of specimen signature and photos is required to be carried out

to prevent/ detect frauds etc. Therefore the treasuries should strictly follow all the

procedures prescribed in this regard.

4.9 Issues relating to computerization in treasuries

4.9.1 Non-display of data by computer under HPOLTIS software

The Government of Himachal Pradesh had introduced accounting software

(HPOLTIS) in District Treasuries/ Treasuries of Himachal Pradesh. With the introduction

of this software, the work of allotment of token number, bill passing, budget control, LOC,

RBD, day to day transactions and daily/month wise accounts etc. are done on computer

and data relating thereto are stored in this software.

During inspection of Treasury, Nankhari it was noticed that data for the year

2012-13 was not displayed by the computer resulting in non-verification of receipt and

expenditure made during the above year.

4.9.2 Non-functioning and non-availability of computer printer

The Director, Treasuries, Accounts and Lotteries, Himachal Pradesh,

Shimla has computerized all the Treasuries in Himachal Pradesh.

During inspection of treasuries for the year 2012-13, it was noticed that in nine

Treasuries, computer printers were either not provided to the treasuries or the available

printers were not working. Details are given in Annexure-XXXII.



4.9.3 Deficiencies/shortcomings noticed in pay bills generated under e-salary

system.

Rule 5.44 (a) of Himachal Pradesh Treasury Rules 2007, prescribes that Pay bills

in form HPTR-2 should be prepared separately for permanent and temporary

establishment including those class of establishment for which no establishment returns

are submitted and no service books are maintained. The instructions printed on the form

should be carefully observed. The names of both the substantive and officiating

incumbents should be shown against each post. The sanction No. and date of the

temporary post should also be noted against it.

Further the Special Secretary (Finance)-cum- Director, Treasuries, Accounts and

Lotteries vide his letter No. Fin(TR)(5)1/2006-II dated 24.3.2007 intimated to the office of

the Sr. Deputy Accountant General(A/C & VLC) HP Shimla that the following proposed

changes by Accounts Office in e-salary software has been intimated to the NIC:-

Allowances and deductions should be on separate sheet.

Name in the bills should be in order of hierarchy alongwith pay scale and

total no. of sanctioned posts.

Employee code be in separate column.

Separate pay bills for permanent and temporary posts.

PAN No. on income tax schedules.

During test check of e-salary data in the District Treasuries/Treasuries detailed in

Annexure-XXXIII revealed the following deficiencies/shortcomings:-

1. Allowances and deductions of the employees were not shown on the separate sheet

of the bill.

2. Pay bills for permanent and temporary establishments were not prepared

separately, in the absence of which it could not be a ascertained whether sanction

of competent authority for continuance of temporary posts was obtained or not.

3. Total no. of sanctioned posts were also not shown in the bills. In the absence of

which possibility of inclusion of name of those employees for which no post has

been sanctioned cannot be ruled out.



4. In number of cases bills were not found prepared in order of hierarchy of posts.

5. Employee’s code was not in the separate column as per requirement of AG office.

6. PAN No. of the employees was not entered in the income tax schedules, which

results in the deviation of Government instructions.

7. Category of employees such as class I, II, III & IV are not being mentioned on Pay

Bills and deduction schedules except on GIS schedules.

8. No unique impression as security feature is being used by treasuries while

generating the bills of a particular Department.

9. The warrant of ECS is not issued in a valuable document but it is on a simple

paper.

10. Except salary bills, all other bills i.e. DA arrear, Incremental arrear, Pay revision

arrear are being prepared manually by DDOs.

4.9.4 Non-implementation of ECS System

The Special Secretary (Finance) cum Director, Treasuries, Accounts and Lotteries,

H.P., Shimla vide his letter no. 17-76/71-Fin (T&A-VIII dated 17-9-2008 issued directions

to all District Treasury Officers/Treasury Officers in the State of Himachal Pradesh that

with the implementation of salary disbursement through ECS, the system of issuing paid

bills/cheques to DDOs for the purpose of Cash book be replaced with Warrant No./Cheque

wise report accompanied by Acquittance Rolls with a certificate that the amount shown in

this report has been paid amount through ECS by crediting the account numbers of all

employees as per attached Aquittance Rolls.

During inspection of Treasuries, it was noticed that salary disbursement through

ECS system to the employees of DDOs falling under the jurisdiction of sub-treasury

Kasba Kotla was not started by Treasury due to non-availability of Net facility.

4.9.5 Non-recording of salary payment in the office Cash Book.

The Special Secretary (Finance) cum Director, Treasuries, Accounts and Lotteries,

H.P., Shimla vide his letter no. 17-76/71- Fin (T&A)-VIII dated 17-9-2008 issued

directions to all District Treasuries Officers/Treasury Officers in the State of Himachal

Pradesh that with the implementation of salary disbursement through ECS, the system of

issuing paid bills/cheques to DDOs for the purpose of Cash book be replaced with Warrant



No./Cheque wise report accompanied by Acquittance Rolls with a certificate that the

amount shown in this report has been paid amount through ECS by crediting the account

numbers of all employees as per attached Aquittance Rolls. These documents will be

issued after receipt of clearance report from attached bank. These reports will be paid

vouchers as far as entries in the Cash Book are concerned.

During inspection of District Treasury, Kangra it was noticed that payment

amounting to Rs. 1,24,38,753 made on account of salary of the employees of District

Treasury for the year 2012-13 released through ECS was not entered in office cash book

as per requirement of Financial Rules and instructions contained above.

Recommendation:

The salary payments made through ECS by the District Treasuries for its own

employees should be entered in the Office Cash Book as per provisions of financial rules.

4.9.6 Non-availability of Battery back-up


that during power failure the battery back up to run the computers was not

available in three District Treasuries and nineteen Treasuries detailed in

Annexure-XXXIV.

Recommendation:

The department should make efforts to operationalise all Applications Software,

maintain the required database and utilize and augment Computer Hardware to reap the

benefit of computerization fully.

4.10 Inspection of Treasuries by the departmental officers

4.10.1 Non-conducting of inspection by the departmental officers


Treasury Rules 2007, the inspection of treasuries shall be carried out by the

officers of Department of Treasuries, Accounts and Lotteries and as a special

case ‘Special Inspection’ may also be carried out by the District Collector in

consultation with the Finance Department as and when required.




10 Treasuries as shown in Annexure-XXXV were not inspected by the

departmental officers.

The periodical inspection by the departmental officer is a check to

ensure proper functioning of treasuries. Failure to carry out inspection can

have adverse impact on the functioning of treasuries.

Recommendation:

Inspection by the departmental officers is essential as it gives an opportunity to

monitor the activities of the lower formations and at the same time the lower formations

also get chance to discuss / highlight their problems with higher officers. Thus the

prescribed inspections should be carried out without fail.

4.11 Other irregularities

4.11.1 Excess payment of salary amounting to Rs. 2,15,072/-

During test check of salary data for the year 2012-13 in Capital Treasury Shimla, it

was noticed that December 2012, Sh. Nand Lal Verma, Jr. Assistant office of the Joint.

Commissioner, Excise & Taxation Shimla was paid Rs. 2,45,797/- instead of Rs. 30,725/-

resulting in overpayment of Rs. 2,15,072/- in the monthly salary.

The overpayment occurred due to making wrong changes in the basic pay by the

DDO, as the Treasuries and Accounts Department has authorized DTOs to allot user- ID

to DDOs to make changes in the monthly salary and other allowances.

Though the above over payment was deposited by the employee during January

2013, but possibility of such other undetected cases cannot be ruled out, hence the Finance

Department should re-consider the policy of allotting user-ID to the DDOs to avoid such

over payment in future.

4.11.2 Difference in actual sale and monthly Receipt Schedules of non- postal

Stamps.

During inspection of District Treasury Kullu, it was noticed that there was

difference of Rs.(-) 2,24,980/- & (+) 640/-in actual sale and monthly receipt schedules of

Non-Judicial stamps & Court fee for the month of March 2013 as per detail given below:-



Table - 6

Detail of sale of Non-Postal Stamps for the month of March 2013.

Sr.No. Treasury wise sale of

Stamps

Non-Judicial

Stamps

Court Fee

1. District Treasury, Kullu 3,00,000/- 2,62,050/-

2. Treasury, Anni 46,000/- 20,000/-

3. Treasury , Manali 1,31,600/- 18,100/-

4. Treasury, Banjar 4,68,180/- 13,700/-

5. Treasury, Nirmand 39,500/- 9,350/-

Total sale 9,85,280/- 3,23,200/-

Sale shown in monthly Receipt

schedules of 0030 for March 2013

7,60,300/- 3,23,840/-

Difference (-) 2,24,980/- (+) 640/-

The District Treasury Officer Kullu informed that this difference was due to

wrong intimation of figures by Treasury Banjar, the results of reconciliation of these

figures would be awaited in AG Office.

Recommendation:-

The District Treasury should check accuracy and correctness of Non-postal stamps

account and other accounts while receiving the account from sub treasuries.

4.11.3 Short recovery of Rs.9,175/-on account of Attached Vehicles

Special Secretary (Finance—Expenditure) to the Government of

Himachal Pradesh, vide letter No. Fin-I-(C)-14-1/92 Vol-II dated 8 September

2010 revised the fixed minimum charges for attached Government vehicle

with officers of the State Government with effect from 1st

September 2010 as

given in the table below:-

Table - 7

S. No. Category of Officer(s) Fixed Charges/Distance in km.

1. Officers of the rank of Secretary and

above posted at Shimla.

Rs.900/- per month for 250

kms.

2. Other Officers at Shimla. Rs.750/- per month for 200

kms.

3. Officers posted at District Headquarter

other than Shimla.

Rs. 375/- per month for 100

kms.

4. Officers at Sub-Divisional Tehsil and

Block Headquarter.

Rs.300/- per month for 80 kms.



During inspection of District Treasuries/Treasuries, it was noticed that in 10 cases

deductions on account of attached vehicle was made at old rates which results in less

recovery of Rs 9,175/- as per detail given in Annexure-XXXVI.

4.11.4 Less deduction of Standard License fees for Government accommodation

The Government of Himachal Pradesh General Administration Department

(Section-D) vide its O.M.No. GAD-D-3C14-2/97 dated 21 September 2010 revised the

recovery rate of monthly pooled standard license fee for Government residential

accommodation with effect from September 2010 as per detail given below:-

Table 8

Type of accommodation

Revised monthly pooled standard license fee

Type-I 106/-per month

Type-II 228/-per month

Type-III 388/-per month

Type-IV 898/-per month

Type-V 1,232/-per month

Type-VI 1,284/-per month

Type-VII 2,578/-per month

Type-VIII 2,834/-per month

Test check of salary data in District Treasuries/Treasuries, it was noticed that in

three District Treasuries and two Treasuries deductions of standard licence fee at the rate

less than prescribed rates were being made. The detail is given in Annexure-XXXVII.

4.11.5 Less and excess payment of revised HRA.

The Government of Himachal Pradesh Finance (Regulation) Department vide its

O.M .No. Fin (C) B (7) 1/2012 dated 28.2.2012 revised the rates of House Rent Allowance

with effect from 1 March 2012 keeping alive the old terms and conditions for grant of this

allowance. In the above O.M. it had been stressed upon to make correct payment of

H.R.A. and DDOs were to be held responsible for wrong payment.

Test check of salary data in District Treasuries/Treasuries, it was noticed that in 90

cases relating to four District Treasuries and four Treasuries less payment of HRA was

being made. Similarly in Treasury Sarkaghat in two cases excess payment of HRA was

being made. The detail is given in Annexure - XXXVIII-(A) and XXXVIII –(B).



Recommendation

All the District Treasury officers/Treasury Officers of H.P. State are required to

issue instructions to all the DDOs under their jurisdiction to ensure authorization of

correct amount of House Rent Allowance and deduction of revised standard License fee

for Government accommodation from concerned employees.

4.11.6 Non depositing of Income Tax by Stamp Vendors

Provisions contained in Rules 5.96(a) of HP Treasury Rules, 2007

provide that recovery of tax deduct at source (T.D.S.) on income earned as

commission, should be deposited by the Stamp Vendors through challans

directly under Head ‘0021-Income Tax on income other than Corporation

Tax’.

Test check of records revealed that Income Tax amoun ting to Rs.2,101/-

accrued on account of commission earned on purchase of stamps from

treasuries had not been deposited by the stamp vendors detailed in Annexure-

XXXIX.

4.11.7 Non maintenance of Stamp Vendors account

According to Rule 5.96 (b) of Himachal Pradesh Treasury Rules, 2007, the

treasuries shall maintain Ledger Account of all the Stamp Vendors under their control as

per the prescribed format for each Financial year separately and the recovery of TDS may

be made from the Stamp Vendors as per the provisions under section 194-H of Income

Tax Act in the current year. In addition to the above the concerned stamp vendor, where

the income exceeds Rs. 2500/- during the financial year, may be asked to obtain the PAN

No. from Income Tax authority.

During inspection of Treasury Pooh, it was noticed that in two cases stamp

vendor's Ledger Account was not maintained by the Treasury Officer resulting in

deviations from Treasury rules.

4.11.8 Operation of unauthorized DDOs in the Treasuries.

Instructions contained in point (e) of Chapter-I of Himachal Pradesh Treasury

Rules, 2007 prescribe that each DDO is affiliated with a particular treasury or branch of an

authorized nationalized bank. All receipts and payments are handled by it. The DDO gets



all the payments either presenting the cheques issued by the Treasury against the bill

submitted by him or directly presenting the bill duly passed by the treasury in the bank.

Rule 1.5 of the rules ibid further states that DDO shall be attached to one treasury

only.

In rule 1.6 of the rules ibid it has been further embodied that the treasury shall

conduct government transactions with the DDO only under major heads

assigned/authorized by his head of the Department. The transactions shall begin only after

the assignment of DDO Code by the Director, Treasuries Accounts & Lotteries

Department and registration with the Accountant General (A&E) Himachal Pradesh,

Shimla.

During test check of DDO wise expenditure in treasuries, it was noticed that 17

DDOs had been authorized payments though these DDOs were neither shown in the list of

DDOs supplied to Inspection Party nor they fell under the jurisdiction of these sub

Treasuries. Details are given in Annexure-XL.

4.11.9 Booking of receipt under wrong DDO Code

Provisions contained in Rule 1.6 of Himachal Pradesh Treasury Rules, 2007

stipulate that the Treasury shall conduct government transaction with the DDO only under

major heads assigned/authorized by his Head of Department. The transaction shall begin

only after the assignment of DDO Code Number by the Director, Treasuries, Accounts and

Lotteries Department and further registration with A.G. (A&E), H.P.

During inspection of Treasuries, it was noticed that in Treasury Nichar receipt

amount of Rs. 12,01,719/- for the month of July 2012 deposited by the Executive

Engineer, PWD, Bhabanagar was accepted by the treasury under DDO Code 654 instead

of proper DDO Code 651 which pertained to the depositor of the money.

Recommendation:-

Treasuries should transact government business only with the DDOs who are

attached with them by the Finance Department and ensure that the receipts and payments

are booked under proper DDO code.



4.11.10 Non recording of certificate of handing over/taken over of charge in the office

record.

Rule 2.6.1 of Himachal Pradesh Treasury Rules 2007 prescribe that when the

Treasury Officer leaves his headquarters for a longer period than one day, the cash should

be formally inspected and the key entrusted to the most responsible official available and

after comparison, both officials will sign the day book and the cash book.

Rule 2.6.2 of rules ibid, further states that whenever the charge of treasury is

transferred, the balance of money, stamps and opium should be formally made over by

relieved to the relieving officer and charge report in form submitted for the information of

the District Treasury Officer and the Director, Treasuries, Accounts and Lotteries.

During inspection of treasures, it was noticed that the charge of the treasuries

shown in Annexure-XLI was transferred amongst the officers/officials many times owning

to their proceeding on leave and on tour but the note of handing over and taking over of

charge either by the relieved officer or by the relieving officer/official was never appended

on the registers of Non Postal stamps, Office Cash Book and other such documents where

it was necessary under the rules. Further no charge reports as submitted to the quarter

concerned were shown to the inspection party.

Recommendation:-

The Treasury Officers/Officials while leaving the charge of treasury

should comply with the Treasury Rules in recording the certificate of handing

over/taken over of charge, so that in case of any loss or misappropriation

onus of responsibility could be established .

.

Deputy Accountant General (A/cs & VLC)



ANNEXURE-I ( Ref. to Para-1.1)

LIST OF DISTRICT TREASURIES & SUB TREASURIES IN HIMACHAL

PRADESH DURING 2012-13

Sl. No Name of Treasury Banking/Non Banking

Bilaspur District

1. District Treasury Bilaspur Banking

2. Sub-Treasury Ghumarwin Banking

3. Sub-Treasury Nainadevi at Swarghat Banking

4. Sub-Treasury Jhandutta Banking

Chamba District

5. District Treasury Chamba Banking

6. Pangi Treasury Banking

7. Sub-Treasury Dalhousie Banking

8. Sub-Treasury Chowari Banking

9. Sub-Treasury Bharmour Banking

10. Sub-Treasury Tissa Banking

11. Sub-Treasury Salooni Banking

12. Sub-TreasuryHoli Banking

13. Sub-Treasury Sihunta Banking

14. Sub-Treasury Bhalai Banking

Hamirpur District

15. District Treasury Hamirpur Banking

16. Sub-Treasury Barsar Banking

17. Sub-Treasury Nadaun Banking

18. Sub-Treasury Sujanpur Tihra Banking

19. Sub-Treasury Bhoranj Banking

Kangra District

20 District Treasury Kangra at Dharamshala Banking

21 Sub-Treasury Kangra Banking

22. Sub-Treasury Dehra Banking

23. Sub-Treasury Indora Banking



Sl.

No

Name of Treasury Banking/Non Banking

24. Sub-Treasury Nurpur Banking

25. Sub-Treasury Palampur Banking

26. Sub-Treasury Jaisinghpur Banking

27. Sub-Treasury Jawali Banking

28. Sub-Treasury Fatehpur Banking

29. Sub-Treasury Khundian Banking

30. Sub-Treasury Rakkar Banking

31. Sub-Treasury Baijnath Banking

32. Sub-Treasury Kasba-Kotla Banking

33. Sub-Treasury Dheera Banking

34. Sub-Treasury Baroh Banking

Kinnaur District

35. District Treasury Kinnaur at Reckong Peo Banking

36. Sub-Treasury Pooh Banking

37. Sub-Treasury Sangla Banking

38. Sub-Treasury Moorang Banking

39. Sub-Treasury Nichar Banking

Kullu District

40. District Treasury Kullu Banking

41. Sub-Treasury Ani Banking

42. Sub-Treasury Banjar Banking

43. Sub-Treasury Nirmand Banking

44. Sub-Treasury Manali Banking

Lahaul & Spiti District

45. Distt. Treasury Lahual &. Spiti at Keylong Banking

46. Sub-Treasury Udaipur

Banking

47 Kaza Treasury Banking




Mandi District

48. District Treasury Mandi Banking

49. Sub-Treasury Sunder Nagar Banking

50. Sub-Treasury Joginder Nagar Banking

51. Sub-Treasury Karsog Banking

52. Sub-Treasury Sarkaghat Banking

53. Sub-Treasury Chachiot Banking

54. Sub-Treasury Thunag Banking

55. Sub-Treasury Nihri Banking

56. Sub-Treasury Lad-Bhadhol Banking

57. Sub-Treasury Sandhol Banking

58. Sub-Treasury Bali Chowki Banking

59. Sub-Treasury Kotli Banking

60. Sub-Treasury Aut Banking

61. Sub-Treasury Padhar Banking

62. Sub-Treasury Baldwara Banking

63. Sub-Treasury Dharampur Banking

48. District Treasury Mandi Banking

49. Sub-Treasury Sunder Nagar Banking

50. Sub-Treasury Joginder Nagar Banking

51. Sub-Treasury Karsog Banking

52. Sub-Treasury Sarkaghat Banking

53. Sub-Treasury Chachiot Banking

54. Sub-Treasury Thunag Banking

55. Sub-Treasury Nihri Banking

56. Sub-Treasury Lad-Bhadhol Banking

57. Sub-Treasury Sandhol Banking

58. Sub-Treasury Bali Chowki Banking

59. Sub-Treasury Kotli Banking

60. Sub-Treasury Aut Banking




61. Sub-Treasury Padhar Banking

62. Sub-Treasury Baldwara Banking

63. Sub-Treasury Dharampur Banking

Shimla District

64. Capital Treasury,Shimla Banking

65. District Treasury, Shimla Banking

66. Sub-Treasury, Suni Banking










67. Sub-Treasury Chopal Banking

68. Sub-Treasury Jubbal Banking

69 Sub-Treasury Kotkhai Banking

70. Sub-Treasury Rampur Banking

71. Sub-Treasury Rohru Banking

72. Sub-Treasury Theog Banking

73. Sub-Treasury Kumarsain Banking

74. Sub-Treasury Nankhari Banking

75. Sub-Treasury Junga Banking

76. Sub-Treasury Kupvi Banking

77. Sub-Treasury Nerwa Banking

78. Sub-Treasury Tikkar Banking

79. Sub-Treasury Chirgaon Banking




80. Sub-Treasury Dodra-Kwar Banking

Sirmour District

81. District Treasury Sirmour at Nahan Banking

82. Sub-Treasury Pachhad Banking

83. Sub-Treasury Poanta Sahib Banking

84. Sub-Treasury Rajgarh Banking

85. Sub-Treasury Shillai Banking

86. Sub-Treasury Sangrah Banking

87. Sub-Treasury Kamrau Banking

81. District Treasury Sirmour at Nahan Banking

82. Sub-Treasury Pachhad Banking

83. Sub-Treasury Poanta Sahib Banking

84. Sub-Treasury Rajgarh Banking

85. Sub-Treasury Shillai Banking

86. Sub-Treasury Sangrah Banking

87. Sub-Treasury Kamrau Banking

88. Sub-Treasury Dadahu Banking

89. Sub-Treasury Nohradhar Banking

Solan District

90. District Treasury Solan Banking

91. Sub-Treasury Arki Banking

92. Sub-Treasury Kandaghat Banking

93. Sub-Treasury Kasauli Banking

94. Sub-Treasury Nalagarh Banking

95. Sub-Treasury Ramshahar Banking

96. Sub-Treasury Krishangarh Banking




Una District

97 District Treasury Una Banking

98 Sub-Treasury Haroli Banking

99 Sub-Treasury Bangana Banking

100 Sub-Treasury Amb Banking



ANNEXURE-II (Ref. to Para-2.2)

Detail of District Treasuries/Sub Treasuries inspected by the office of the Accountant

General. (A&E), Himachal Pradesh. Shimla, during 2013-14 for the year 2012-13.

Sl.

No

Distt. Treasury Sl.No. Treasury Period of

Inspection

1 Distt. Treasury, Bilaspur 1 Ghumarwin 2012-13

2 Jhandutta 2012-13

3 Sri Naina Devi Ji at

Swarghat

2012-13

2. Distt. Treasury, Chamba 2012-13

4. Bhalaie 2012-13

5. Bharmour 2012-13

6. Chowari 2012-13

7. Dalhousie 2012-13

8. Holi 2012-13

9. Salooni 2012-13

10. Shiunta 2012-13

11. Tissa 2012-13

3 Distt. Treasury, Hamirpur 2012-13

12 Barsar 2012-13

13 Bhoranj 2012-13

14 Nadaun 2012-13

15 Sujanpur Tihra 2012-13

4. Distt. Treasury Kangra at

Dharamsala

2012-13

16. Baijnath 2012-13

17. Baroh 2012-13

18. Dehra 2012-13

19. Dheera 2012-13

20. Fatehpur 2012-13

21. Indora 2012-13

22. Jaisinghpur 2012-13

23 Jawali 2012-13



Sl.

No


Inspection

24 Kangra 2012-13

25 Kasba Kotla 2012-13

26 Khundian 2012-13

27 Nurpur 2012-13

28 Palampur 2012-13

29 Rakkar 2012-13

5. Distt. Treasury, Kullu 2012-13

30 Anni 2012-13

31 Banjar 2012-13

32 Manali 2012-13

33 Nirmand 2012-13

6. Distt. Treasury L & S at

Keylong

2012-13

34 Udaipur 2012-13

7. Distt. Treasury Kinnaur at

Reckong Peo

2012-13

35 Nichar 2012-13

36 Sangla 2012-13

37 Moorang 2012-13

38 Pooh 2012-13

8. Distt. Treasury, Mandi 2012-13

39 Aut 2012-13

40. Baldawra 2012-13

41. Balichowki 2012-13

42. Chachiot 2012-13

43. Dharampur 2012-13

44. Jogindernagar 2012-13

45 Karsog 2012-13

46. Kotli 2012-13

47. Lad Bharol 2012-13

48. Nihri 2012-13



Sl.

No


Inspection

49. Padhar 2012-13

50. Sandhol 2012-13

51. Sundernagar 2012-13

52 Sarkaghat 2012-13

53. Thunag 2012-13

9. Capital Treasury Shimla 2012-13

10. Distt.Treasury, Shimla

(((((Ordinary)

2012-13

54. Chirgaon 2012-13

55. Chopal 2012-13

56 Dodra Kwar 2012-13

57 Junga 2012-13

58. Kotkhai 2012-13

59. Kumarsain 2012-13

60. Kupvi 2012-13

61 Nankhari 2012-13

62 Nerwa 2012-13

63. Rampur 2012-13

64. Rohru 2012-13

65. Suni 2012-13

66. Theog 2012-13

67 Tikkar 2012-13

68. Jubbal 2012-13

11. Distt. Treasury Sirmour at

Nahan

2012-13

69 Dadahu 2012-13

70 Kamrau 2012-13

71. Nohradhar 2012-13

72 Pachhad 2012-13

73. Paonta Sahib 2012-13

74. Rajgarh 2012-13

75 Sangrah 2012-13



Sl.

No


Inspection

76. Shillai 2012-13

12. Distt. Treasury, Solan 2012-13

77 Arki 2012-13

78 Kandaghat 2012-13

79 Kasauli 2012-13

80 Krishangarh 2012-13

81 Nalagarh 2012-13

82 Ramshahar 2012-13

13. Distt. Treasury, Una 2012-13

83 Amb 2012-13

84 Bangana 2012-13

85. Haroli 2012-13

14. Pangi (full fledged Treasury) 2012-13

15. Kaza (full fledged Treasury) 2012-13



ANNEXURE-III (Ref to Para-2.4)

Non submission of 1st reply of Inspection Reports.

Sr.

No. Name of Treasury. Issue date of IR

Due date of

Annotated Reply

1. S.T. Joginder Nagar 18-07-2013 18-08-2013

2. S.T. Padhar 15-07-2013 15-08-2013

3. S.T. Kandaghat 29-07-2013 29-08-2013

4. D. T. Solan 25-09-2013 25-10-2013

5. S.T. Moorang 30-09-2013 30-10-2013

6. D. T. Kinnaur at Reckong Peo 29-11-2013 29-12-2013

7. Pangi Treasury 12-12-2013 12-01-2014

8. S.T. Kumarsain 12-12-2013 12-01-2014

9. S.T. Nankhari 26-12-2013 26-01-2014

10. S.T. Rampur 27-12-2013 27-01-2014

11. S.T. Theog 27-12-2013 27-01-2014

12. S.T. Tikkar 27-12-2013 27-01-2014

13. S.T. Nainadevi at Swarghat 10-12-2013 10-01-2014

14. S.T. Suni 12-12-2013 12-01-2014

15. S.T. Ghumarwin 10-12-2013 10-01-2014

16. S.T. Jhandutta 10-12-2013 10-01-2014


44

ANNEXURE-IV (Ref to Para-2.4)

Late submission of 1st reply of Inspection Reports .

Sr.

No.

Name of

Treasury

Date of

Despatch of

I.R’s

Due date of

1st Annotated

Reply

Actual Date of

Receipt

Delay

Year Month Day

1. S.T. Kupvi 17-07-2013 17-08-2013 03-10-2013 0 1 16

2. S.T. Nerwa 16-07-2013 16-08-2013 03-10-2013 0 1 15

3 S.T. Chopal 17-07-2013 17-08-2013 06-10-2013 0 1 19

4. S.T. Kotkhai 18-07-2013 18-08-2013 23-10-2013 0 2 6

5. S.T. Dodra

Kawar 09-07-2013 09-08-2013 18-10-2013 0 2 9

6. S.T. Chirgaon 12-07-2013 12-08-2013 25-10-2013 0 2 13

7. S.T. Jubbal 05-07-2013 05-08-2013 15-10-2013 0 2 10

8. S.T. Baijnath 23-07-2013 23-08-2013 15-10-2013 0 1 23

9. S.T. Palampur 23-07-2013 23-08-2013 03-10-2013 0 1 10

10. S.T. Jaisinghpur 30-07-2013 30-08-2013 08-04-2014 0 7 9

11. S.T. Kangra 25-09-2013 25-10-2013 12-03-2014 0 4 17

12. S.T. Dheera 26-08-2013 26-09-2013 12-03-2014 0 5 16

13. S.T. Dehra 03-08-2013 03-09-2013 12-03-2014 0 6 9

14. S.T. Baroh 03-08-2013 03-09-2013 12-03-2014 0 6 9

15. S.T. Nalagarh 26-09-2013 26-10-2013 12-03-2014 0 4 16

16. S.T. Kishangarh 30-09-2013 30-10-2013 12-03-2014 0 4 13

17. S.T. Kasuali 26-09-2013 26-10-2013 12-03-2014 0 4 16

18. S.T. Sangla 07-10-2013 07-11-2013 12-03-2014 0 4 5

19. S.T. Arki 26-09-2013 26-10-2013 12-03-2014 0 4 16

20. S.T. Rakkar 26-09-2013 26-10-2013 12-03-2014 0 4 16

21. S.T. Pooh 07-10-2013 07-11-2013 12-03-2014 0 4 5

22. S.T. Ramshear 30-09-2013 30-10-2013 12-03-2014 0 4 13

23. S.T. Thunag 27-12-2013 27-01-2014 23-03-2014 0 1 26

24. Treasury. Kaza 12-12-2013 12-01-2014 23-03-2014 0 2 11


45

ANNEXURE-V ( Ref. to Para-3.1)

Delay in Submission of monthly accounts during 2012-13

Month Name of Treasury Delay in days

1st list 2

nd list

04/2012 Keylong 3days (By Post) 12 days ( By Post)

5/2012 Keylong 3days (By Post) ---

09/2012 Kalpa --- 1 day

10/2012 Shimla (O) --- 13 days

11/2012 Keylong --- 2 days ( By Post)

12/2012 Keylong 20 days (By Post) 6 days ( By Post)

01/2013 Keylong 19 days (By Post) 4 days ( By Post)

Kalpa --- 14 days

Shimla (O) --- 4 days

02/2013 Keylong ---- 10 days ( By Post)

Kalpa 8 days 4 days

Kaza --- 6 days

Pangi --- 3 days

03/2013 Keylong 10 days 12 days

Shimla (O) -- 1 day


46

ANNXURE-VI ( Ref. to Para-3.2)

Correction of accounts after submission

Month Name of District Treasury No. of requisition

received

Amount

05/2012 1. Una

2. Bilaspur

3. Shimla

2 1

2

37598-

35622-

2021500-

06/2012 1. Kalpa

2. Mandi

1

1

3543-

500000-

07/2012 1. Kangra

2. Solan

3. Keylong

4. Bilaspur

5. Mandi

2

1

1

1

2

5055-

3700-

3438-

13326-

22620-

08/2012 1. Kullu

2 Hamirpur

1

1

7272-

64335-

10/2012 1. Pangi

2. Shimla (O)

3. Bilaspur

1 1

1

2482-

160000-

1400-

11/2012 1. Solan

2. Chamba

1

1

103620-

14982-

12/2012 1. Mandi

2. Kaza

3. Shimla(O)

4. Una

1

2

1

1

4110-

23674-

40500000-

1260-

01/2013

1. Shimla (O)

2. Mandi

2

3

32759-

125488-

01/2013 3 Kullu

4 Nahan

1

1

549755-

33300-

02/2013 1. Shimla (O)

2. Mandi

3. Hamirpur

4. Shimla (Capital)

3

2

1

1

238226-

63840-

80-

439000000-

03/2013 1. Mandi

2. Solan

3. Kullu

4. Kangra

5. Shimla (O)

6. Una

7. Kalpa

2

1

1

3

1

1

1

17877-

93184-

10932-

78107-

70000-

148298-

173605-

Total 50 48,41,64,988-


47

ANNEXURE-VII (Ref. to Para-3.3)

Treasury Suspense during 2012-13.

Sl.

No.

Name of

District

Treasury.

Month Treasury

Suspense

Reasons Month of

Clearance

1. Una 04/2012 9302- For want of correct Classification 06/2012

2. Hamirpur 05/2012 36046- --do-- 08/2012

06/2012 28289- --do-- 08/2012

3. Shimla (O) 07/2012 1150159- --do-- 03/2013

4. Shimla (Cap.) 07/2012 429000000- --do-- 02/2013

5. Kullu 07/2012 7272- --do-- 08/2012

6. Mandi 09/2012 100000- --do-- 12/2012

7. Kaza 09/2012 23235- --do-- 01/2013

8. Nahan 10/2012 150- --do-- 01/2013

11/2012 150- --do-- 01/2013

Total 43,03,54,603-


48

ANNEXURE-VIII (Referred to para-4.1.1)

Misclassification of expenditure under Pensionery Heads.

Sr.

No.

Name of Distt.

Try/ Treasury

I.R. Para

No.

Nature of Expenditure

Head of account under

which Booked

DCRG Pension Commutati

on

1. D.T. Chamba 2012-13 2 6,27,149 --- --- 2071-01-104-01&00

2. S.T.Tissa 2012-13 1 46,570 --- --- 2071-01-104-01

3. S.T Salooni 2012-13 1 2,475 --- -- 2071-01-104-01

4. D.T.Hamirpur 2012-13 4 49,543 --- --- 2071-01-104-01

5. S.T. Nadaun 2012-13 6 1,01,238 --- --- 2071-01-104-00

6. S.T. Kangra 2012-13 5 3,324 --- --- 2071-01-104-01

7. S.T.Rakkar 2012-13 2 9,86,504 --- --- 2071-01-104-01

8. S.T. Pooh 2012-13 1 3,75,292 --- 2071-01-104-00

9. S.T. Banjar 2012-13 3 25,136 --- --- 2071-01-104-00

10. D.T. Mandi 2012-13 2 --- --- 2,72,567 2071-01-102-01

11. S.T. Gohar 2012-13 1 11,106 --- -- 2071-01-104-01

12. S.T. Aut 2012-13 1 5,64,495 --- --- 2071-01-104- 01

13. S.T. Chopal 2012-13 2 2,97,435 --- --- 2071-01-104-01

14. S.T. Jubbal 2012-13 3 (a) 29,646 --- 2071-01-104-01

15 S.T..Kotkhai 2012-13 3 54,59,595 --- --- 2071-01-104-01

16. S.T. Rampur 2012-13 2 29,36,038 2071-01-104-01

17. S.T. Rohru 2012-13 3 6,98,342 --- --- 2071-01-104-01

18. S.T.Kumarsain 2012-13 1 94,371 2071-01-104-01

19. S.T. Pachhad 2012-13 1 18,38,657 --- --- 2071-01-104-01

20. S.T. Rajgarh 2012-13 5 2,70,251 2071-01-104-01

21. S.T.

Nohradhar

2012-13 1 8,85,456 --- --- 2071-01-104-00/01

Total 1,53,02,623 ---- 2,72,567


49

ANNEXURE-IX (Referred to Para-4.1.2)

Misclassification of payment made under Group Insurance Scheme.

Sr.

No.

Name of Distt.

Try/ Treasury

I.R. Para

No.

Insurance

payment booked

under Saving

fund

Saving fund

payment

booked under

Insurance Fund

Total amount

of

misclassificat

ion 1 D.T.Bilaspur 2012-13 3 765000 4495353 5260353

2 S.T. Ghumarwin 2012-13 2 75000 1081713 1156713

3 S.T. Nainadevi at

Swarghat

2012-13 2 45000 289160 334160

4 S.T. Jhandutta 2012-13 1 --- 524311 524311

5 D. T. Chamba 2012-13 2 15000 66028 81028

6 S.T. Dalhousie 2012-13 2 30000 64982 94982

7 S.T. Bharmour 2012-13 1 60000 34388 94388

8 S.T. Sihunta 2012-13 2 --- 67816 67816

9 D. T.Hamirpur 2012-13 7 60000 40873 100873

10 S.T. Barsar 2012-13 3 60000 --- 60000

11 S.T. Bhoranj 2012-13 1 --- 40101 40101

12 D. T. Kangra at

Dharamshala

2012-13 3 15000 160828 175828

13 S.T. Kangra 2012-13 8 390000 14172 404172

14 S.T. Dehra 2012-13 5 45000 14846 59846

15 S.T. Nurpur 2012-13 2 90000 183914 273914

16 S.T. Palampur 2012-13 5 135000 18783 153783

17 S.T. Jaisinghpur 2012-13 4 --- 8142 8142

18 S.T. Jawali 2012-13 4 --- 4096 4096

19 S.T. Fatehpur 2012-13 1 60000 --- 60000


50

Sr.

No.

Name of Distt.

Try/ Treasury

I.R. Para

No.

Insurance

payment booked

under Saving

fund

Saving fund

payment

booked under

Insurance Fund

Total amount

of

misclassificat

ion 20 S.T. Baijnath 2012-13 4 15000 --- 15000

21 D. T. Kinnaur at

Reckong Peo

2012-13 3 45000 67616 112616

22 S.T. Pooh 2012-13 2 30000 58752 88752

23 S.T. Moorang 2012-13 1 --- 29542 29542

24 S.T. Nichar 2012-13 4 15000 --- 15000

25 D. T. Kullu 2012-13 6 30000 4378 34378

26 Kaza Treasury 2012-13 1 --- 24121 24121

27 D. T. Mandi 2012-13 2 --- 31772 31772

28 S.T. Joginder Nagar 2012-13 4 --- 23550 23550

29 S.T. Sarkaghat 2012-13 1 75000 106908 181908

30 S.T. Chachiot 2012-13 1 --- 26714 26714

31 S.T. Thunag 2012-13 1 --- 28900 28900

32 S.T. Kotli 2012-13 1 --- 24380 24380

33 S.T. Baldwara 2012-13 1 --- 24862 24862

34 S.T. Dharampur 2012-13 2 --- 61250 61250

35 Capital

Treasury,Shimla

2012-13 7 --- 46619 46619

36 D. T. Shimla (O) 2012-13 3 60000 24429 84429

37 S.T., Suni 2012-13 1 30000 --- 30000

38 S.T. Jubbal 2012-13 3 (b) 30000 --- 30000

39 S.T. Kotkhai 2012-13 2 135000 --- 135000

40 S.T. Rohru 2012-13 6 75000 --- 75000


51

Sr.

No.

Name of Distt.

Try/ Treasury

I.R. Para

No.

Insurance

payment booked

under Saving

fund

Saving fund

payment

booked under

Insurance Fund

Total amount

of

misclassificat

ion 41 S.T. Theog 2012-13 2 --- 80092- 80092

42 S.T. Kumarsain 2012-13 2 60000 --- 60000

43 D. T. Sirmour at

Nahan

2012-13 3 60000 56536 116536

44 S.T. Rajgarh 2012-13 4 30000 49746 79746

45 S.T. Shillai 2012-13 2 --- 4050 4050

46 D. T. Solan 2012-13 2 60000 --- 60000

47 S.T. Arki 2012-13 1 30000 34670 64670

48 S.T. Kasauli 2012-13 1 --- 19310 19310

49 S.T. Nalagarh 2012-13 3 105000 4902 109902

50 S.T. Ramshahar 2012-13 1 --- 34944 34944

51 D.T., Una 2012-13 1 105000 --- 105000

52

S.T. Haroli 2012-13 1 30000 43553 73553

53 S.T. Bangana 2012-13 1 60000 3130 63130

54 S.T. Amb 2012-13 3 45000 5288 50288

Total 29,70,000 80,29,520 1,09,99,520


52

ANNEXURE-X (Ref. to Para-4.2.1)

Excess drawl of Fund over L.O.C.

Sl.

No.

Name of District

Treasury/

Treasury

Inspection

Report

Para

No.

Amount of Excess

Drawl

Name of DDO’s

1

.

Treasury Pangi 2012-13 1 1,18,283 E.E., P.W.D.,Pangi at

Killar

2. S.T.Bhalie 2012-13 3 8,000

14,123

A,E,(B&R)PWD. Bhalie

A.E.IPH., Bhalie

3. S.T.Nurpur 2012-13 5 4,466 A.E.IPH.,Raja ka Talab

4. S.T. Palampur 2012-13 3 18,46,735

63,762

42,588

5,89,724

15,53,415

E.E. P.W.D.,Palampur

A.E., P.W.D.,Panchrukhi

A.E. P.W.D , Thural

E.E., IPH,Palampur

E.E., IPH , Thural

5. S.T.Kasbakotla 2012-13 2 33,10,483 E.E,Shahnahar,D ivn.Terras

6. S.T.Padhar 2012-13 1 3,72,843 E.E., IPH , Padhar

7. D.T.Shimla (O) 2012-13 1 1,04,26,948

4,96,020

1,25,42,724

E,E,(B&R)PWD. Rampur

E,E,(B&R)PWD.

Sarajmandal, Nirmand

E.E., IPH , Rampur

Total 3,13,90,114 14 DDO’s


53

ANNEXURE-XI (Ref. to Para-4.2.2)

Authorization of bills without budget.

Sr.

No.

Name of

Treasury

I.R. Para

No.

No of

DDO's

No. of

cases

Amount

authorized

without budget

1. S.T. Sihunta 2012-13 04 02 04 78,863

2. D.T. Kangra at

DharamShala

2012-13 09 17 22 8,53,006

3. S.T. Nurpur 2012-13 09 03 04 6,09,197

4. S.T. Jawali 2012-13 05 03 03 38,653

5. S.T. Kasba-Kolta 2012-13 04 03 03 20,709

6. D. T. Kinnaur at

Recong Peo

2012-13 06 03 03 2,48,173

7. S. T. Sangla 2012-13 06 03 11 4,68,925

8. S. T. Nichar 2012-13 07 04 08 173961

9. S.T. Anni 2012-13 04 02 03 244008

10. S.T. Nirmand 2012-13 03 02 02 8962

11. Treasury Kaza 2012-13 04 04 07 270087

12 D.T. Mandi 2012-13 07 05 05 1805505

13 S.T.Sundernagar 2012-13 06 06 08 3508467

14 S.T. Karsog 2012-13 06 05 05 130821

15 S.T.Sarkaghat 2012-13 07 04 06 217089

16 S.T. Gohar 2012-13 03 03 03 90000

17 S.T. Thunag 2012-13 03 04 04 134747


54

Sr.

No.

Name of

Treasury

I.R. Para

No.

No of

DDO's

No. of

cases

Amount

authorized

without budget

18 S. T. Ladbharol 2012-13 03 02 02 20208

19 S. T. Sandhole 2012-13 03 03 03 17250

20 S.T. Kotli 2012-13 02 02 02 733905

21. S.T. Baldwara 2012-13 02 01 01 666

22. S.T. Dharampur 2012-13 06 04 06 508442

23 Capital Try. Shimla 2012-13 09 12 16 6150209

24 D. T. Shimla (O) 2012-13 11 24 35 1283240

25 S.T. Sunni 2012-13 03 03 04 189960

26 S.T. Rampur 2012-13 07 03 04 42012

27 S.T. Theog 2012-13 04 01 05 84662

28 S.T. Kumarsain 2012-13 05 07 09 344300

29 S.T. Junga 2012-13 02 02 04 69027

30 S.T. Tikkar 2012-13 03 03 03 17074

31 D. T Sirmour at

Nahan

2012-13 05 06 08 3281708

32 S.T. Pachhad 2012-13 05 05 05 27087

33 S.T. Dadahu 2012-13 02 04 07 241684

Total 155 215 2,19,12,607


55

ANNEXURE-XII (Ref. to Para-4.2.3)

Authorization of Funds in excess of sanctioned budget .

Sr.

No.

Name of Treasury I.R. Para

No.

No of

DDO's

No. of cases Excess amount

authorized

1. S. T. Nadaun 2012-13 03 02 02 3,347

2. D.T. Kangra at

Dharamshala

2012-13 09 17 27 8,81,202

3. S.T. Nurpur 2012-13 09 01 01 774

4. S.T. Jawali 2012-13 05 04 09 3,95,073

5. S.T. Kasba-Kolta 2012-13 04 05 09 1,50,134

6. D. T. Kinnaur at

Recong Peo

2012-13 06 02 02 13,479

7. S. T. Nichar 2012-13 07 02 02 11,116

8. S. T. Anni 2012-13 04 03 03 79,014

9. S.T. . Nirmand 2012-13 03 05 05 11,983

10. D.T. Mandi 2012-13 07 03 03 14,756

11. S.T. Sundernagar 2012-13 06 05 05 3,65,454

12. S.T. Karsog 2012-13 06 05 12 33,245

13 S.T.Sarkaghat 2012-13 07 04 05 3,97,642

14 S.T. Gohar 2012-13 03 08 08 54,105

15 S.T. Thunag 2012-13 03 03 03 3,53,053

16 S. T. Ladbharol 2012-13 03 01 01 4,778

17 S.T. Kotli 2012-13 02 01 01 11,413

18 S.T. Baldwara 2012-13 02 02 03 17,830

19 S.T. Dharampur 2012-13 06 02 03 57,928

20 Capital Try Shimla 2012-13 09 07 08 12,97,442

21. D. T. Shimla (O) 2012-13 11 27 37 77,22,013


56

Sr.

No.


No.

No of

DDO's

No. of

cases

Excess amount

authorized

22. S.T. Sunni 2012-13 03 04 05 69,853

23 S.T. Rampur 2012-13 07 10 14 2,60,988

24 S. T. Rohru 2012-13 08 06 06 28,936

25 S.T Theog 2012-13 04 03 03 2,54,734

26 S.T. Kumarsain 2012-13 05 04 05 1,07,370

27 S.T. Tikkar 2012-13 03 02 03 80,921

28 D. T Sirmour at.

Nahan

2012-13 05 08 12 44,522

29 S.T. Pachhad 2012-13 05 11 18 8,22,160

30 S.T. Dadahu 2012-13 02 01 01 19,806

31 D. T, Solan 2012-13 05 03 03 6,722

32 S.T. Kandaghat 2012-13 06 01 01 3,368

Total 162 220 1,35,75,161


57

ANNEXURE-XIII ( Ref. to Para-4.2.3)

Excess Expenditure incurred during 2012-13 and adjusted from the budget allotment

of 2013-14.

S.

No.


No.

No of

DDO's

No. of

cases

Excess amount of

Expdt. for 2012-13

adjusted from the

budget of 2013-14

1. S.T. Sihunta 2012-13 04 01 03 77,863

2. D.T. Kangra at

Dharamshala

2012-13 09 13 18 16,73,255

3. S.T. Kasba-Kotla 2012-13 04 01 01 24,708

4. D.T. Kinnaur at

Recong Peo

2012-13 06 01 10 2,00,500

5. S.T. Nichar 2012-13 07 02 02 28,000

6. Treasury Kaza 2012-13 04 03 06 1,09,080

7. S. T. Gohar 2012-13 03 01 01 56,000

8. S.T. Thunag 2012-13 03 04 10 4,72,190

9. D.T. Shimla (O) 2012-13 11 01 02 84,185

10. S.T. Sunni 2012-13 03 02 03 1,97,352

11. S. T. Pachhad 2012-13 05 01 03 11,542

Total 30 59 29,34,675


58

ANNEXURE-XIV (Ref. to Para-4.3.1)

Non issuance of monthly Receipt/Expenditure Schedules to the D.D.Os

Sr. No. Name of District

Treasury/Treasury

Para No. Inspection

Report

No. of D.D.Os

1. S.T. Bharmour 2 2012-13 13

2. D.T.Hamirpur 5 2012-13 15

3. S.T. Barsar 4 2012-13 23

4. D.T. Kangra at Dharamshala

shala

5 2012-13 18

5. S.T. Kangra 4 2012-13 7

6. S.T Dehra 1 2012-13 6

7. S.T.Nurpur 11 2012-13 13

8. S.T.Palampur 2 2012-13 8

9. S.T.Jaisinghpur 3 2012-13 5

10. S.T.Khundian 1 2012-13 6

11. S.T.Dheera 1 2012-13 4

12. S.T.Pooh 3 2012-13 9

13. S.T.Sangla 4 2012-13 5

14. D.T. Kullu 5 2012-13 35

15. S.T.Banjar 2 2012-13 24

16. S.T. Nirmand 5 2012-13 8

17. D.T. Mandi 11 2012-13 62

18. S.T.Karsog 8 2012-13 3

19. S.T. Nihri 3 2012-13 5

20 S.T. Balichoki 1 2012-13 4

21 S.T.Rampur 9 2012-13 16

22 S.T. Rohru 4 2012-13 17


59

Sr. No. Name of District

Treasury/Treasury

Para No. Inspection

Report

No. of D.D.Os

23 S.T. Nankhari 5 2012-13 6

24 S.T. Nerwa 2 2012-13 9

25 S.T. Chirgaon 2 2012-13 4

26 D.T. Sirmour at Nahan 10 2012-13 11

27 S.T. Pachhad 7 2012-13 11

28 S.T. Poanta Sahib 3 2012-13 22

29 S.T. Rajgarh 3 2012-13 11

30 S.T. Kamrau 2 2012-13 18

31 D.T. Solan 4 2012-13 15

32 S.T. Arki 4 2012-13 12

33 S.T. Kandaghat 2 2012-13 11

Total

436


60

ANNEXURE-XV (Ref to para-4.3.3)

Non-reconciliation of GIS figures.

Sr.

No.

Name of Distt. Treasury I.R. Para No. No. of DDO’s

1. D.T. Bilaspur 2012-13 10 23

2. D.T. Chamba 2012-13 14 14

3. D.T. Hamirpur 2012-13 13 5

4. D.T. Kangra at Dharamshala 2012-13 8 30

5. D.T. Kullu 2012-13 9 10

6. D.T.Keylong 2012-13 6 19

7. D.T. Mandi 2012-13 12 15

8. D.T. Shimla (O) 2012-13 13 35

9. D.T.Una 2012-13 10 19

Total 170


61

ANNEXURE-XVI (Ref. to Para-4.4.3)

Non examination of Revenue Deposit Register quarterly by Collector.

Sr.

No.

Name of Treasury I.R. Para No.

1. S.T.Barsar 2012-13 2

2. S.T. Nadaun 2012-13 4

3. S.T. Banjar 2012-13 5

4. S.T. Joginder Nagar 2012-13 3

5. S.T.Jubbal 2012-13 2

6. S.T. Paonta Sahib 2012-13 1(2)

7. S.T. Sangrah 2012-13 3


62

ANNEXURE-XVII (Ref to para-4.4.4)

Non-verification of PLA Pass Books.

Sr. No. Name of Distt Try/

Treasury

I. R. Para No. Nature of Para

1. D. T. Bilaspur 2012-13 6 Non –verification

of PLA pass book 2. D.T.Hamirpur 2012-13 3 -do-

3. S. T. Nadaun 2012-13 7 -do-

4 D. T. Kullu 2012-13 4 -do-

5 D. T. Keylong 2012-13 4 -do-

6 S.T.Rohru 2012-13 5 -do-

7 S.T Paonta Sahib 2012-13 4 -do-

8 S.T. Sangrah 2012-13 4 -do-

9 D.T.Solan 2012-13 3 -do-

10 S.T.Arki 2012-13 2 -do-

11 S.T.Kandaghat 2012-13 3 -do-

12 D.T.Una 2012-13 6 -do-


63

ANNEXURE-XVIII (Ref. to Para-4.4.5)

Non receipt of certificate of acceptance of balances from the Administrator of Personal

Deposit (P.D.) Account.

Sr.

No.

Name of Distt.

Treasury/Treasury

I.R. Para No. No. of Cases

1. D.T.Bilaspur 2012-13 5 4

2. S.T. Jhandutta 2012-13 3 1

3. D.T. Hamirpur 2012-13 6 3

4. S.T .Nadaun 2012-13 5 2

5. S.T. Kangra 2012-13 2 5

6. S.T.Dehra 2012-13 2 3

7 S.T.Palampur 2012-13 1 4

8 S.T.Jaisinghpur 2012-13 1 1

9 D.T.Kullu 2012-13 7 1

10 D.T.Keylong 2012-13 5 1

11 S.T.Rohru 2012-13 7 1

12 S.T Paonta Sahib 2012-13 2 1

13 D.T.Una 2012-13 4 10

14 S.T.Amb 2012-13 2 1

Total 38


64

ANNEXURE-XIX (Ref to para-4.5.1)

Revalidation of bills before due date

Sr.

No.

Name of Distt. Try/

Treasury

I.R. Para

No.

No. of DDOs No of cases

1. D. T. Chamba 2012-13 09 03 11

2. S.T. Tissa 2012-13 05 02 03

3. D. T. Mandi 2012-13 10 02 15

4. S.T. Ladbharol 2012-13 07 01 03

5. S. T. Dharampur 2012-13 07 04 15

6. S. T. Rampur 2012-13 10 04 17

7. S. T. Theog 2012-13 05 03 10

8. S. T. Nankhari 2012-13 08 01 03

9. D. T. Sirmour at Nahan 2012-13 07 05 05

Total 25 82


65

ANNEXURE-XX ( Ref. to Para-4.5.2)

Delay in Passing of Bills.

Sr.

No.

Name of Distt.

Treasury/

Treasury

I.R. Para

No.

Extent of

delay in

passing of bills

No. of

DDO’s

No. of

Cases

Amount

involved

(In lakhs)

1. D.T. Bilaspur 2012-13 08 02 to 15 days 06 20 5.98

2. S.T.Ghumarwin 2012-13 03 05 to 47 days 04 08 1.60

3. S.T. Naina Devi at

Swarghat

2012-13 04 02 to 13 days 04 05 0.99

4. D T Chamba 2012-13 07 03 to 21 days 08 18 8.27

5. Treasury Pangi 2012-13 03 06 to 14 days 02 07 1.18

6. S.T. Chowari 2012-13 06 02 to 08 days 03 05 0.22

7. S.T. Bharmour 2012-13 03 03 to 17 days 07 09 9.88

8. S.T. Tissa 2012-13 O3 02 to 08 days 11 15 2.33

9. S.T. Sihunta 2012-13 05 01 to 25 days 05 13 8.80

10. D.T.Hamirpur 2012-13 09 02 to 03 days 02 06 11.34

11 S.T.Barsar 2012-13 05 02 to 06 days 05 15 3.14

12. S.T. Sujanpur 2012-13 02 02 to 12 days 03 05 42.63

13. S.T. Nadaun 2012-13 09 02 to 08 days 04 06 1.13

14. D.T.Kangra at

Dharamshalla

2012-13 10 01 to 18 days 12 33 9.00

15. S.T. Kangra 2012-13 02 02 to 12 days 04 13 6.00

16. S.T.Dehra 2012-13 04 05 to 12 days 04 16 3.68

17. S.T. Indora 2012-13 04 01 to 07 days 09 13 3.42

18. S.T. Nurpur 2012-13 10 01 to 57 days 09 31 6.54


66

Sr.

No.

Name of Distt.

Treasury/

Treasury

I.R. Para

No.

Extent of

delay in

passing bills

No. of

DDO’s

No. of

Cases

Amount

involved

Rs. In

lakhs

19. S.T. Palampur 2012-13 07 03 to 05 days 04 12 11.67

20. S.T. Jawali 2012-13 07 01 to 62 days 04 21 8.93

21. S.T. Fatehpur 2012-13 04 02 to 19 days 04 11 7.35

22. D.T. Khundian 2012-13 02 22 to 124 days 04 05 0.37

23. S.T.Kasba Kotla 2012-13 05 04 to 23 days 04 12 3.37

24. D.T.Kinnur at

Recongpeo

2012-13 09 01 to 22 days 07 25 16.51

25. S.T.Pooh 2012-13 05 02 to 07 days 06 17 5.60

26. S.T. Sangla 2012-13 05 01 to 103 days 03 08 1.38

27. S T Moorang 2012-13 04 02 to 24 days 03 12 14.96

28. S.T.Nichar 2012-13 03 01 to 08 days 04 15 46.26

29. D.T. Kullu 2012-13 08 02 to 24 days 05 14 9.25

30. S.T. Banjar 2012-13 06 01 to 27 days 04 10 1.98

31. S.T. Nirmand 2012-13 04 01 to 22 days 03 09 8.03

32. D.T.Keylong 2012-13 10 05 to 06 days 02 08 4.04

33. S.T. Udaipur 2012-13 02 02 to 16 days 04 06 0.42

34. Treasury Kaza 2012-13 06 01 to 05days 05 23 32.46

35. D.T.Mandi 2012-13 08 03 to 12 days 06 12 1.99

36. S. T. Sunder

Nagar

2012-13 07 01 to 20 days 09 22 4.12

37. S.T. Joginder

Nagar

2012-13 06 02to 09 days 07 13 2.46


67

Sr.

No.

Name of Distt.

Treasury/

Treasury

I.R. Para

No.

Extent of

delay in

passing bills

No. of

DDO’s

No. of

Cases

Amount

involved

Rs. In

lakhs

38. S.T. Karsog 2012-13 07 01 to 13 days 06 10 1.28

39. S.T. Sarkaghat 2012-13 08 01to 09 days 06 16 10.88

40. S.T. Lad Bharol 2012-13 04 01 to 16 days 07 20 7.77

41. S.T. Bali chowki 2012-13 03 04 to 06 days 02 07 0.33

42. S.T. Kotli 2012-13 03 01 to 03 days 05 19 2.42

43. S.T.Baldwara 2012-13 03 01 to 03 days 08 21 4.53

44. S.T. Dharampur 2012-13 05 1 to 11 days 06 14 5.39

45. Capital Treasury

Shimla

2012-13 10 2 to 14 days 09 23 77.76

46. D.T.Shimla(O) 2012-13 12 2 to 29 days 08 31 5.35

47. S.T. Chopal 2012-13 03 7 to 37 days 05 12 3.32

48. S.T. Jubbal 2012-13 04 2 to 13 days 04 12 2.76

49. S.T.Kotkhai 2012-13 04 2 to 52 days 03 18 1.94

50. S.T. Rampur 2012-13 08 1 to 04 days 06 10 5.17

51. S.T. Rohroo 2012-13 09 04 to 105 days 04 14 4.06

52. S.T. Theog 2012-13 06 1 to 17 days 10 21 6.31

53. S.T Nankhari 2012-13 06 1 to 26 days 03 13 1.81

54. S.T. Junga 2012-13 03 1 to 3 days 05 12 4.17

55. S.T.Nerwa 2012-13 03 1to 11 days 05 15 5.68

56. S.T. Tikkar 2012-13 04 1 to 03 days 03 08 2.31

57. S.T. Chirgaon 2012-13 03 5to 16 days 06 06 0.39


68

Sr.

No.

Name of Distt.

Treasury/

Treasury

I.R. Para

No.

Extent of

delay in

passing bills

No. of

DDO’s

No. of

Cases

Amount

involved

Rs. In

lakhs

58. S.T.Dodra Kwar 2012-13 04 55 to 60 days 01 02 0.05

59. D.T Sirmour

at.Nahan

2012-13 06 5 to 26 days 15 38 18.82

60. S.T.Pachhad 2012-13 06 1 to 5 days 07 15 1.95

61. S.T.Paonta Sahib 2012-13 07 2 to 9 days 04 07 6.78

62. S.T.Sangrah 2012-13 06 2 to 16 days 03 03 1.25

63. S.T.Kamrau 2012-13 03 0 to 12 days 02 03 3.09

64. S.T.Dadahu 2012-13 03 1 to 21 days 04 08 1.14

65. D.T.Solan 2012-13 06 4 to 52 days 09 24 9.83

66. S.T.Kasauli 2012-13 04 1 to 8 days 04 11 1.22

67. S.T.Nalagarh 2012-13 04 1 to 06 days 08 17 4.65

68. S.T.Ramshahar 2012-13 03 4 to 20 days 03 06 4.63

69. D.T.Una 2012-13 08 2 to 11 days 05 07 40.67

70. S.T.Haroli 2012-13 04 1 to 7 days 04 07 0.85

71. S.T.Bangana 2012-13 02 3 to 15 days 05 08 3.01

72. S.T.Amb 2012-13 04 1 to 11 days 03 05 1.05

Total 378 956 559.90


69

ANNEXURE-XXI (Ref to Para –4.5.3 )

Irregularities noticed in the maintenance of Bill Transit Register.

Sr.No Name of Treasury Inspection Report Para No. Particulars.

1. D.T. Hamirpur 2012-13 11 In 20 cases

messenger's

signatures not

obtained.

2. S.T. Sangla 2012-13 07 B T R not

maintained in

proper form.

3. S.T. Nichar 2012-13 08 ----do----

4. S.T. Dodra-Kwar 2012-13 05 Signatures of

token clerk &

messengers not

obtained in B T R.

5. S. T. Kasauli 2012-13 03 B T R not

maintained in

proper form.

6. S. T. Nalagarh 2012-13 05 ----do----

7. S .T. Krishangarh 2012-13 03 B T R not opened

in accordance to

rules.


70

ANNEXURE-XXII (Ref to Para-4.5.4)

Manual Revalidation of passed Bills

Sr. No. Name of Treasury I.R. Para No. No. of

DDOs

No. of Bills

1 D.T.Chamba 2012-13 8 3 11

2 S.T. Chowari 2012-13 9 3 7

3 D.T. Kinnaur at

Recongpeo

2012-13 10 7 26

4 S.T.Pooh 2012-13 6 3 12

5 S.T.Anni 2012-13 5 3 4

6 Treasury Kaza 2012-13 7 3 14

7 D.T.Mandi 2012-13 9 4 22

8 S.T.Sunder Nagar 2012-13 8 9 29

9 S.T. Lad-Bharol 2012-13 6 2 4

10 S.T.Kotli 2012-13 4 2 3

11 Capital Treasury,Shimla 2012-13 13 4 22

12 D.T.Shimla (O) 2012-13 14 6 25

13 S.T. Rampur 2012-13 12 3 9

14 S.T.Rohru 2012-13 11 4 11

15 S.T.Junga 2012-13 5 3 6

16 D.T.Sirmour at Nahan 2012-13 9 4 15

17 D.T.Solan 2012-13 10 12 43

18 S.T.Arki 2012-13 6 4 16

19 S.T.Kandaghat 2012-13 5 2 8

20 S.T. Kasauli 2012-13 5 2 3

21 S.T.Nalagarh 2012-13 6 3 15

22 S.T. Ramshahar 2012-13 2 6 21

23 S.T. Krishangarh 2012-13 4 1 2

Total 93 328


71

ANNEXURE-XXIII (Ref to Para-4.5.5)

Non- preparation of separate pay bills in respect of employees appointed on or after

15-05-2003

Sr.

No.

Name of Distt. Try/ Treasury I.R. Para No.

1. D. T. Chamba 2012-13 03

2. S .T. Kangra 2012-13 03

3. S .T. Jaisinghpur 2012-13 02

4. S .T. Jawali 2012-13 01

5. S .T. Baijnath 2012-13 02

6. S .T Jogindernagar 2012-13 01

7. S .T. Sarkaghat 2012-13 04

8. D .T. Shimla (O) 2012-13 07

9. S. T. Rampur 2012-13 06

10. S. T. Nalagarh 2012-13 01


72

ANNEXURE-XXIV ( Ref. to Para-4.6.1)

Excess payment of Pensionery benefits

Sr.

No.

Name of

Treasury

Inspectio

n Report

Para

No.

Nature of

Over

payment

No. of

cases

By

Bank

By

Treasury

Treasury

wise

Total 1. D. T. Bilaspur

2012-13 1 Commutati

on

1 -- By

Treasury

30,581

2. D. T. Chamba

2012-13 11 Family

Pension

1 -- -- do-- 18,362

3. D. T. Kinnaur

at Reckong

Peo

2012-13 1 Commutati

on

1 -- -- do-- 5,982

4. D. T.

Keylong 2012-13 1 Commutati

on

4 -- -- do-- 1,72,094

5. D. T. Mandi

2012-13 1 Family

Pension

2 -- -- do-- 3,16,071

6. D. T. Shimla

(O) 2012-13 10 Family

Pension

2 -- -- do-- 13,518

7. S.T. Dodra-

Kwar 2012-13 3 Family

Pension

1 -- -- do-- 1,17,606

8. D.T.Sirmour

Nahan 2012-13 1 Family

Pension

1 -- -- do-- 12,616

Total 13 6,86,830


73

ANNEXURE-XXV ( Ref. to Para-4.6.7)

Irregularities noticed in G.P.F. payments.

Sr.

No.


No.

No. of

cases

Excess

payment of

Interest

Payment made after

validity period.

1. S.T. Sihunta 2012-13 1 1 --- 183048-

2. Capital Treasury,Shimla 2012-13 8 2 1554- 41998-

3. D. T. Shimla (O) 2012-13 2 2 --- 590000-

4. S.T. Kotkhai 2012-13 4 1 --- 610014-

5. S.T. Dodra-Kwar 2012-13 2 1 --- 14761-

6. S.T. Rajgarh 2012-13 1 3 --- 734082-

Total 1554- 21,73,903-


74

ANNEXURE-XXVI ( Ref. to Para-4.6.8)

GPF payment authorized without mentioning GPF Account Number.

Sr.

No.


No.

Amount of

payment

No. of

cases

Remarks

1. S.T. Chowari 2012-13 7 1505000 14 Proper Account

No. not mentioned

2. S.T. Kangra 2012-13 1 12165 1 -- do --

3. S.T. Indora 2012-13 3 264000 4 -- do --

4. S.T. Nurpur 2012-13 3 4011095 9 -- do --

5. S.T. Jawali 2012-13 2 1927347 5 -- do --

6. S.T. Baijnath 2012-13 1 787373 5 -- do --

7. D. T. Kinnaur at

Recong Peo 2012-13 8 552000 6 -- do --

8. D. T. Mandi 2012-13 6 4383438 24 -- do –

9. S.T. Karsog 2012-13 4 258000 3 -- do --

10. S.T. Dharampur 2012-13 1 840832 3 -- do --

11. D. T. Sirmour at

Nahan 2012-13 2 2654763 8 -- do --

Total 1,71,96,013 82


75

ANNEXURE-XXVII (Ref. to para 4.6.9)

Non adjustment of advances drawn by drawing and disbursing officers during 2012-13.

S.No. Name of

Treasury

I.R. Para

No.

Name of DDOs Amount

1. D. T.Hamirpur 2012-13 12 GMDIC, Hamirpur 25,000-

2. S.T. Sujanpur 2012-13 3 BMO,Sujanpur 9,500-

3. S.T. Nichar 2012-13 9 CDPO,Nichar 2,500-

4. Capital

Treasury,Shimla

2012-13 11 (i)AO,IGMC,Shimla

(ii)DPRO,Shimla

(iii)Astt. Cont. (F&A)-,Shimla

(iv)AC Rev.and Land Records,

Shimla

(v)Dir. Language &

Culture,Shimla

37,000-

40,000-

1,16,000-

10,000-

70,000-

Total 3,10,000-


76

ANNEXURE-XXVIII (Ref to Para-4.7.5)

Purchase of non postal stamps without requirement

Sr.

No.

Name of

Distt. Try/

Treasury IR

Para

No.

OB as on

1/4/12

Receipt

during

2012-13 Total

Sale

during

2012-13

CB as on

31/3/13 Remarks

1.

D. T.

Shimla (O) 2012-13 04 397856551 208309000 606165551 49728375 556437176

Stock more than

eleven times of

annual

consumption.

2.

S .T.

Nadaun 2012-13 02 11529210 6865500 18394710 2981300 15413410

Stock more than

five times of

annual

consumption.

3.

S .T

.Kumarsain 2012-13 03 5725280 333200 6058480 299680 5758800

Stock more than

nineteen times of

annual

consumption.

4.

S .T

.Kandaghat 2012-13 04 6524428 273900 6798328 436310 6362018

Stock more than

fourteen times of

annual

consumption.

5. S .T Amb 2012-13 01 38210800 1082050 39292850 3720050 35572800

Stock more than

nine times of

annual

consumption.

Total 459846269 216863650 676709919 57165715 619544204


77

ANNEXURE-XXIX (Ref to para-4.7.6)

Non–refilling of fire extinguishers and non availability of fire buckets.

.

Sr. No. Name of Distt.

Try. / Treasury

I.R. Para No. Remarks

1. S.T. Banjar 2012-13 4 Fire buckets not available.

2. S.T. Pachhad 2012-13 3 Fire extinguishers not Refilled

and fire buckets not available.

3. D.T., Una 2012-13 7 Fire extinguishers not Refilled.

4. S.T. Haroli 2012-13 3 Fire extinguishers not Refilled.


78

ANNEXURE-XXX (Ref to Para-4.8.1)

Failure to maintain Specimen Signatures of Sr. Accounts Officers/ Accounts Officers/ DDOs.

Sr.

No.

Name of Distt. Try/

Treasury

I.R. Para

No.

No. of Sr.

A.O’s/ A.O’s

No. of DDO’s

1. Treasury Pangi 2012-13 04 01 ---

2. S.T. Chowari 2012-13 08 01 ---

3. S.T. Sihunta 2012-13 06 01 -

4. S.T. Banjar 2012-13 08 06 ---

5. CapitalTreasury Shimla 2012-13 12 02 ---

6. S.T. Chopal 2012-13 04 01 ---

7. S. T. Kupvi 2012-13 05 01 ---

8. S.T.Nerwa 2012-13 04 01 ---

9. S.T.Dadahu 2012-13 04 01 ---

Total 15 ---


79

ANNEXURE-XXXI ( Ref to Para-4.8.2)

Non scanning of Photos, Specimen Signatures of Authorised Messengers and DDOs.

Sr.

No.

Name of Distt. Try./ Treasury I.R. Para No. No. of Cases

1. D.T. Bilaspur

2012-13 09 08

2. S.T.Ghumarwin

2012-13 04 02

3. S T Dalhousie

2012-13 01 03

4. S T Bharmour

2012-13 04 30

5 S T Bhalai

2012-13 01 02

6 S T Holi

2012-13 03 13

7 S T Barsar

2012-13 07 03

8 S T Nadaun

2012-13 10 02

9 S T Kangara

2012-13 10 15

10. S T Fatehpur

2012-13 05 07

11 S T Dheera

2012-13 02 01

12 S T Moorang 2012-13 05 03

13 S T Nichar 2012-13 06 06

14 D T Keylong 2012-13 12 04

15 S T Rampur 2012-13 11 14

16. S T Rohru 2012-13 10 21

17. S T Kupvi 2012-13 04 12

18 S T Chirgaon 2012-13 04 29

19. S T Pachhad 2012-13 09 37

20. S T Nohradhar 2013-13 05 05

21. S T Arki 2012-13 05 63

Total 280


80

ANNEXURE-XXXII (Ref. to Para 4.9.2)

Non-availability/non functioning of computer printer.

Sr.No. Name of Treasury Inspection

Report

Para

No.

Remarks

1. S.T. Chowari 2012-13 4 Non-availability of Printer

2. S.T. Lad-Bharol 2012-13 5 -- do --

3. S.T. Bali Chowki 2012-13 2 (a) Non functioning of Printer

4. S.T. Aut 2012-13 2 -- do --

5. S.T. Pachhad 2012-13 4 -- do --

6. S.T. Shillai 2012-13 3 -- do --

7. S.T. Sangrah 2012-13 1 -- do --

8. S.T. Nohradhar 2012-13 2 --do--

9. S.T. Haroli 2012-13 2 --do--


81

ANNEXURE-XXXIII (Ref to Para-4.9.3)

Deficiencies/shortcomings noticed during inspection of pay bills generated under e-salary

system

Sr. No. Name of Distt. Try/ Treasury I.R. Para No.

1. D T Chamba 2012-13 01

2. S T Dalhousie 2012-13 04

3. D T Kangra at Dharamshala 2012-13 05

4. S T Nurpur 2012-13 06

5. S T Jawalii 2012-13 03

6. S T Kasba-Kotla 2012-13 03

7. D T Kinnaur at Recong Peo 2012-13 05

8. S T Banjar 2012-13 01

9. Try Kaza 2012-13 03

10. D T Mandi 2012-13 03

11. S T Sundernagar 2012-13 04

12. S T Karsog 2012-13 05

13. S T Sarkaghat 2012-13 05

14. S T Gohar 2012-13 04

15. S T Dharmpur 2012-13 03

16. Capital Treasury Shimla 2012-13 03

17. D T Shimla (O) 2012-13 08

18. S T Chopal 2012-13 01

19. S T Jubbal 2012-13 01

20. S T Kotkhai 2012-13 01

21. S T Rampur 2012-13 01

22. S T Rohru 2012-13 01

23. S T Theog 2012-13 01

24. S T Kupvi 2012-13 01

25. S T Nerwa 2012-13 01

26. S T Chirgaon 2012-13 01

27. S T DodraKawar 2012-13 01

28. D T Sirmour at Nahan 2012-13 04


82

ANEXURE-XXXIV (Ref to Para-4.9.6)

Non-availability of battery back up in the Treasuries.

S.No. Name of Treasury Inspection Report Para No.

1. S.T. Nainadevi at Swarghat 2012-13 3

2. S.T. Jhandutta 2012-13 2

3. D. T. Chamba 2012-13 13

4. S.T. Chowari 2012-13 5

5. S.T. Salooni 2012-13 3

6. S.T. Bhoranj 2012-13 2

7. S.T. Nurpur 2012-13 8

8. S.T. Baroh 2012-13 1

9. D. T. Kinnaur at Recong Peo 2012-13 7

10. S.T. Moorang 2012-13 3

11. S.T. Nichar 2012-13 10

12. S.T. Ani 2012-13 2

13. D. T. Lahual &. Spiti at Keylong 2012-13 9

14. S.T. Sandhol 2012-13 2

15. S.T. Bali Chowki 2012-13 2 (b)

16. S.T. Theog 2012-13 3

17. S.T. Nankhari 2012-13 2

18. S.T. Junga 2012-13 4

19. S.T. Paonta Sahib 2012-13 6

20.

.

S.T. Shillai 2012-13 3

21. S.T. Arki 2012-13 3

22. S.T. Krishangarh 2012-13 1


83

ANNEXURE-XXXV (Ref to Para-4.10.1)

Inspection of Treasuries not done by the

Departmental Officers.

Sr.

No.

Name of Treasury I.R. Para No.

1. S.T. Sangla 2012-13 01

2. S.T. Nichar 2012-13 01

3. S.T. Ladbharol 2012-13 01

4. S.T. Kotkhai 2012-13 02

5. S.T. Kumarsain 2012-13 04

6. S.T. Nankhari 2012-13 03

7. S.T. Shillai 2012-13 01

8. S.T. Sangrah 2012-13 02

9. S.T. Kamrau 2012-13 01

10 S.T. Kandaghat 2012-13 01


84

ANNEXURE-XXXVI (Ref. to Para-4.12.3)

Short Recovery on account of Attached Vehicles.

S.

No.

Name of

Treasury

Inspection

Report

Para

No.

Name & Designation of Officer

S/Sh/Smt

Amount

1. D.T. Chamba 2012-13 6 (i). Ashok Gupta,CMO,Chamba.

(ii). Virender Singh,DPO, Chamba.

Total

50/-

150/-

200/-

2. S.T. Nurpur 2012-13 4 (i).S.C.Pal,DCR&R,Raja Ka Talab.

(ii).Rajesh Bakshi,S.E,I&PH, Nurpur

Total

4050/-

800/-

4850/-

3. S.T. Palampur 2012-13 4 (i).Naresh Kumar Sharma ,

E.E.,I&PH,Palampur

1200/-

4. S.T. Fatehpur 2012-13 3 (i).Vinod Kumar,Secy.LAO,Bias

Dam Talwara.

600/-

5. D. T. Kinnaur at

Reckong Peo

2012-13 2 (i).Satya Pal,E.E,I&PH, R/Peo

(ii).Sher Singh,DEO, R/Peo

Total

375/-

250/-

625/-

6. S.T. Rohru 2012-13 2 (i).Gulaba SinghChandel,DFO.

(ii).Ashok Kumar,SDM,Dodra Kwar

Total

700/-

1000/-

1700/-

Grand Total 9175/-


85

ANNEXURE-XXXVII ( Ref. to Para-4.12.4)

Less deduction of Standard License fees for Govt. accommodation.

S.

No.


No.

No.

of

cases

Name & IP No. of employee

S/Sh./Smt./Kumari

Standard

License fee

being

deducted.

1. D. T. Chamba 2012-13 4 7 (i)Satish Kumar,02-16399

(ii)Gian Singh,04-12128

(iii)Bittu Ram,04-10128

(iv)Ajay Sharma,04-23313

(v)Mohinder Singh,12-14427

(vi)Santosh Thakur,04-11981

(vii)Ashu Garg,04-23689

449-

338-

140-

869-

250-

114-

176-

2. S.T. Indora 2012-13 1 1 (i)Reema Devi,17-14951 450-

3. D. T. Mandi 2012-13 4 1 (i)Dr. Ashok Kumar,12-11937 194-

4. S.T. Sunder Nagar 2012-13 2 2 (i)Ved PrakashSharma,

01-11713

(ii)Ved Prakash,26-12532

449-

449-

5. Capital Treasury,

Shimla

2012-13 4 5 (i)Yog Raj,01-14075

(ii)Ajaib Singh,01-11901

(iii)Shanti Devi,01-12472

(iv)Bhim Singh,01-14831

(v)Reena Negi,01-14836

114-

53-

54-

194-

2044-


86

ANNEXURE-XXXVIII-A (Ref to Para –4.12.5 )

Less Payment of HRA

Sr.No Name of Treasury Inspection Report Para No. No. of cases

1. D.T. Chamba 2012-13 05 11

2. D.T. Kangra at Dharamshala 2012-13 04 11

3. S T Fatehpur 2012-13 02 17

4. D.T. Mandi 2012-13 05 11

5. S .T SunderNagar 2012-13 01 06

6. S. T. Sarkaghat 2012-13 03 11

7. S .T. Dharampur 2012-13 04 15

8. CapitalTreasury, Shimla 2012-13 05 08

Total 90

ANNEXURE-XXXVIII-B (Ref to Para –4.12.5 )

Excess Payment of HRA

Sr.No Name of Treasury Inspection Report Para No. No. of cases

1. S.T, Sarkaghat 2012-13 03 02


87

ANNEXURE-XXXIX (Ref. to Para-4.12.6)

Non depositing of Income Tax by Stamp Vendors.

Sl.

No.

Name of Distt.

Treasury/ Treasury

Inspection

Report

Para No.

No. of cases Amount

`

1. S.T. Sihunta 2012-13 7 1 10

2 Treasury Kaza 2012-13 5 1 85

3. S.T. Sarkaghat 2012-13 9 1 40

4. S.T. Sunni 2012-13 4 1 144

5. S.T. Jubbal 2012-13 5 3 286

6. S.T. Kumarsain 2012-13 6 1 351

7 S.T. Chirgaon 2012-13 5 1 127

8 D. T. Sirmour at Nahan 2012-13 8 3 880

9. S.T. Pachhad 2012-13 8 1 25

10. S.T. Nohradhar 2012-13 3 1 153

Total 14 2,101


88

ANNEXURE-XL (Ref to Para -4.12.8)

Operation of unauthorized DDOs in the Treasury.

Sr.

No.


No.

Name of DDOs

1. S.T. Nurpur 2012-13 1 (i)Distt. & Session Judge D/Shala, DDO Code-

507

(ii)EE Mech.Division, D/Shala, DDO Code-

624

(iii)EE,NH(B&R),Joginder Nagar, DDO

Code- 605

(iv)EE,Electrical, Palampur DDO Code- 625

2. S.T. Sangla 2012-13 2 (i)AETC,Kinnaur at R/Peo, DDO Code- 509

3. S.T. Sunder Nagar 2012-13 3 (i)DFO,Nachan at Gohar, DDO Code-815

(ii)DFO Poanta Sahib, DDO Code- 825

(iii)EE,PWD,Electrical Division Mandi, DDO

Code- 646

(iv) AETC,Mandi, DDO Code- 509

4. S.T. Sarkaghat 2012-13 2 (i)CMO,Mandi, DDO Code-505

(ii)AETC,Mandi, DDO Code- 509

(iii) EE Mech.Division,Bilaspur, DDO Code-

661

(iv)DFO,Suket,Sunder Nagar, DDO Code-816

(v)DFO,Joginder Nagar, DDO Code-818

5. S.T. Dadahu 2012-13 1 (i) EE(B&R).Division,Nahan, DDO Code-655

(ii)AC to DC,Nahan, DDO Code- 504

(ii)DRO,Nahan, DDO Code- 506


89

ANNEXURE-XLI (Ref to Para -4.12.10)

Non recording of certificate of Handing over/Taken over of charge in the office cash book and

other office record

Sr.

No.

Name of Treasury I. R. Para No.

1. S.T. Holi 2012-13 2

2. S.T. Salooni 2012-13 2

3. S.T. Karsog 2012-13 3

4. S.T. Nichar 2012-13 1

annual review on the working of treasuries in himachal...

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