[1]

[2013-14]

REPORT ON ANNUAL

REVIEW OF WORKING OF

TREASURIES,

PAY&ACCOUNTS OFFICES

AND PENSION PAY OFFICE

FOR THE YEAR 2013-14

2

TABLE OF CONTENTS

Title Page No.

Preface 3

Highlights 4

Part 1

Introductory

5

Part 2

Defects noticed during Compilation and verification of accounts

6

Part 3

Defects and other Irregularities noticed during Inspection of Treasuries

12

Part 4:

Annual review report on working of Pay and Accounts Offices

20

Annexures ( 1 - 32 ) 22-80

3

PREFACE

The report on the ‘Annual Review on the working of Treasuries Pay and

Accounts Offices and Pension Pay Office, Chennai, for the year 2013-14 has been

prepared, as envisaged in Para 20.17 of Comptroller & Auditor General’s Manual of

Standing Orders (A&E) Volume I. In order to standardize the format of the Report

and also to enhance its utility to the State Government, the ‘Annual Review Report’ has

been prepared by this office in the revised format, in accordance with the instructions

of the Comptroller and Auditor General of India. The Review, in the form of a report,

consists of four parts that have been further divided into sections.

The cases included in the report, are among those which came to the notice of

this office at the time of the inspection of Treasuries, Pay and Accounts offices and

Pension Pay Office, Chennai during the year 2013-14.

(S SNEHALATHA)

Date: 31.07.2014 PRINCIPAL ACCOUNTANT GENERAL Place: Chennai-18 (ACCOUNTS &ENTITLEMENTS)

4

Sl.No

Highlights Para No.

1

509 Treasury Inspection Reports comprising 1896 paras – up to 2013-2014 are pending .

3.2.1

2

Temporary advances drawn towards various Schemes drawn up to 31.03.2014 and pending adjustment as on 30.06.2014 to the tune of ` 294.31 crore (4273 items).

3.4.3

3

52 lapsed deposit items to the tune of ` 7.32 crore pending transfer to the Government Revenue.

3.5.1

4 83 Personal Deposit Accounts (PD) to the tune of ` 9.07 crore are remaining inoperative in various District Treasuries and Pay and Accounts Offices.

3.5.2

5

Retention of huge stock of Stamps far in excess of requirement equivalent to the tune of ` 165.39 crore (idle stock)

3.8.1

6 Undisbursed Payment made through Electronic Clearance Scheme(ECS) by Banks has been returned by the Bank to Treasury Officers due to incorrect details of beneficiaries furnished by DDOs to the tune of ` 2.91 crore.

3.9.1

7

Un-encashed cheques to the tune of `1381.32 crore (58125 items) were outstanding as on 31/03/2014 under various Pay and Accounts Offices.

4.2

5

Introductory:

1.1 The Treasuries and Accounts Department was formed as a separate Department with effect from 01.04.1962 under the Administrative control of the Finance Department. The Commissioner / Director of Treasuries, Chennai, Tamil Nadu is assisted by two Additional Directors, two Joint Directors, two Personal Assistant in the cadre of Chief Accounts Officers, one Chief Accounts Officer and four Accounts Officers at the Headquarters. 1.2 The Pay and Accounts Offices, District Treasuries and Sub Treasuries function under the administrative control of the Commissioner of Treasuries and Accounts and render Accounts monthly to the Principal Accountant General (Accounts and Entitlements), Chennai for compilation and preparation of Accounts. 1.3 Organizational Setup 1.3.1 The Pay and Accounts Offices, Pension Pay Office, Chennai and Assistant Superintendent of Stamps are under the direct control of the Director of Treasuries and Accounts (DTA), in addition to the District Treasuries (DT) and Sub Treasury Offices (ST) and six Regional Joint Directors of Treasuries and Accounts. 1.3.2 The list of the 32 District Treasuries, 9 Pay and Accounts Offices (PAOs), 1 Pension

Pay Office and the 229 Sub- Treasuries that are functioning during the year 2013-14 is

furnished in Annexure 1.

1.3.3 The State is divided into 6 Regions headed by the Regional Joint Directors of Treasuries and Accounts and each region comprises of 5 to 6 District Treasuries with its respective sub treasuries and the details thereof is given in Annexure 2. 1.4 Position of Treasury Staff

Year Sanctioned Strength Men In Position Computer

Trained Untrained

2013-14 4936 3462 2647

815

PART.1

6

At the outset, it is observed that there is no delay in rendering the Accounts by all Treasuries and Pay and Accounts Offices throughout the year 2013-14 .

2.1 Significant points noticed during compilation of Accounts

The following defects are noticed in the Main Accounts received from Nagapattinam, Salem, Tuticorin, Dharmapuri, Kancheepuram, Perambalur and Cuddalore districts.

1. The Main Accounts are sent on several occasions without agreement of Receipts and Payments.

2. The figures originally stated in the Main Account under Part III Public Account are subsequently altered many times within the same month.

3. Major Heads not authorized in List of Major and Minor Heads of Accounts are operated to book expenditure and subsequently they are changed.

4. When the Treasury Staff are approached for clarification on non-authorised heads conflicting clarifications to include the items under more than one major head are given by treasury staff.

5. In spite of being continuously advised not to book transactions under the Major head „8011‟- Insurance and Pension Funds, District Treasury Kancheepuram persists in using this major head to book transaction.

6. In spite of continuous instructions not to print on the manifold sheet with the Government Water Marked side, the treasuries persistently print on the Water Marked side itself rendering the detection of figures impossible.

2.2 Accounting procedures in respect of Divisional Accountants / Divisional Accounts

Officers of Tamil Nadu State PW Divisions:

All recoveries like CGEIS, GPF, HBA, CPS, repayment of loans and advances

(both principal and interest) etc. made from salary of Divisional Accountants /

Divisional Accounts Officers (belonging to Central Government) are

accounted under the Suspense head 8658-00-101-AA in sub account 27E in

the treasuries.However the supporting credit schedules are never enclosed

along with the relevant treasury account in spite of repeated instructions to do

Part.2

7

so, thus rendering it extremely difficult to identify the individual to whom the

credits relate.

As a result the cheque to be requisitioned from PAO (North) gets delayed and

consequently the cheque to be handed over to PAO, IAD for the above

transactions gets delayed inordinately.

In the case of DAs/DAOs covered under the New Pension scheme, the

Government of Tamil Nadu have already issued orders for drawing

Government contribution, every month at the Treasuries concerned and

necessary Budget provision have also been made by the Government for the

year 2014-15 under the head „2071-Pension and Other Retirement Benefits‟.

The Government contribution bill (prepared by EEs concerned) has to be

passed along with the pay bill and it should be booked under SA23 and the

credit should be booked under 8658 Suspense Head.

The list of 15 digit classification for accounting of credits towards various

recoveries under 8658 and a list of DAs/DAOs working in various PW

Divisions have already been furnished to Director of Treasuries and Accounts

and the TOs/PAOs have also been instructed by DTA to follow the above

accounting procedure. But the above procedure is not strictly adhered to by

many treasuries in the State.

2.3 List of Wanting Vouchers/Schedules from Treasuries

2.3.1 The District wise / Sub Account wise / year wise details regarding the wanting vouchers / cheques / Schedules (Deposits) due from various Treasuries up to the end of 31.03.14 are given in Annexure 3. As on 31.03.2014, 35 vouchers, amounting to `1828305/- are pending receipt in the office of the Pr.AG (A&E), Chennai.

2.4 General Provident Fund Functions

2.4.1 Discrepancies noticed in General Provident Fund (GPF) accounts:

(1) Misclassification of CPS / TPF against 8009 GPF which involves unnecessary

proposal of transfer entries. (About 3000 TEs have been proposed).

(2) Manual corrections are made in the Abstracts / Accounts received from Treasuries

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

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(3) Last minute corrections which are carried out at their end, in the office copy, are

not correspondingly made in the fair copies, sent to us.

(4) In respect of debit vouchers, while various vouchers are listed in the abstract, a

few are not enclosed and not serialized. From 12/13 treasuries was informed to

hand over the debit vouchers in FM 2 section, but some of the treasuries hand over

their debit vouchers in DC sections along with LOPs. The Treasuries may re

emphasize this, to person who is in charge of handing over the vouchers.

(5) In some cases the Main Account figures being maintained at treasuries are not

compared with the Abstracts sent for credit schedules / debit vouchers.

(6) In respect of credit schedules, certain treasuries do not mark the voucher number

in the schedules enclosed.

(7) When transfer entries are proposed at our end for misclassification at the treasury

end, the Treasury Officers are duly informed about the Transfer Entries proposed

and not to propose Alteration Memorandum. In spite of this, Alteration

Memorandum is proposed for which Transfer Entries have already been proposed.

(8) In respect of Challan Remittances, a copy of the Challan as well as supporting

schedules is not enclosed in a few instances.

(9) 90% withdrawal

i) Previous debit drawn should be considered while sanctioning.

ii) In FW application the details of the debit drawn are not furnished.

These instances results in „Minus Balances‟.

Recommendation:

State Government may issue instructions to the District Treasuries / PAO s to ensure that debit vouchers / credit schedules are sent to the Accountant General office in complete shape duly avoiding the above omissions/deficiencies and to exercise more care while sanctioning GPF withdrawal to avoid overdrawal.

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2.4.2 Pension Functions:

2.4 The irregularities noticed in the Sub Account 23 rendered by the Treasuries under the

head 2071- “Pension and other Retirement Benefits” are listed below.

1 In respect of DA on pension, it is 100%.Hence tha total amount of DA should be equal to

or more than the pension. In most of the Treasuries. the DA was found to be less than/

disproportionate to pension.

2 In most of the Treasuries Misclassifications were noticed in respect of Additional

pension/family pension to Pensioners/family pensioners above 80 years.

3 It is also observed that some treasuries have no transactions under 2071-01-109 AC –

Gratuities to Teachers, AF- Commuted Value of Pensions to Teachers. On verification of

Nilgiris vouchers relating to DCRG, it is noticed that the expenditure should have been

classified under 2071-109-AC have been misclassified under 2071-104-AB. Similar

misclassification has also been noticed in Thiruvannamalai Treasury May 2014 Account.

Transactions are shown under 2071-01-101-AB-Payment to Other Governments. But

there is no budget provision for this classification. in respect of Salem, Dharmapuri,

Theni, Tiruvallur, Kanchipuram, Nagapattinam, Krishnagiri Treasuries.

4 Transactions in respect of Legislative Assembly Pension, Family Pension, Medical

Expenses, and Legislative Council Pension, Family Pension, Medical Expenses occur in

PAO Secretariat Accounts. Misclassifications are noticed and Challan details do not tally

with the respective heads of transactions shown in the Accounts. (PAO SECRETARIAT-

March 2014 Account)

5 Government contribution for New Pension Scheme for All India Services Officers is to be

classified under 2071-01-800-AL.

6 Pongal Prize to Ex-Village Officers should be classified separately under 2071-01-800-

AK. It is generally included in 2071-01-800-AF-Pongal Prize to Pensioners.

7 Civil Pensioners and Teachers Pensioners are entitled to Festival Advance and the same is

availed by the Pensioners. The SA23 accounts rendered to us do not project the

expenditure incurred under Festival Advance (2071-01-101-AA-490-001 and 2071-01-

109-AB-490-001). However Festival Advance recovery is projected under 2071-01-101-

AA-490-002 and 2071-01-109-AB-490-002. As Expenditure is not indicated Recovery

particulars could not be watched. In the previous year the Budget provision under Festival

Advance was Rs37506000/and Rs4135000/ respectively and Festival Advance Recovery

10

works out to Rs.70729103/- and Rs.8982354/. This needs to be analysed and requires

further necessary action.

8 It is also observed that in the year 2013-2014 Festival Advance Recovery was projected

under Civil Family Pension (2071-01-105-AA-490-002) and Teachers Family Pension

(2071-01-109-AD-490-002). All the treasuries were contacted and based on the fax

messages received, Transfer entries were proposed by this office to rectify the

misclassification before 03/2014 Supplemental Accounts. There should be no

transactions under Festival Advance Recovery in respect of Family Pensioners.

2.4.3 Pension related issues:

1. The Treasury Officers have been instructed to book the payment of pensionary

benefits to All India Service pensioners/family pensioners under the Head ““8658 – 101 – PAO Suspense – Non Plan - DI – CPAO Suspense – 008 – AIS Pension”. It may be ensured whether the pension/family pension paid to the existing

pensioners/family pensioners are also booked under the above head.

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

80/Comb.Authn/2010-11/95156 dated 01/09/2010, not to insist party copy of the

authorisation in cases where combined authorisation is issued. But the same is not

followed in the treasuries resulting in delay in settlement of retirement benefits to the

retired Government servants/beneficiaries. Further instructions through

Commissioner of Treasuries were given vide letter No. Pen 30/IV/3-80/2014-15/27202

dated 03/06/2014, not to insist party copy for revision cases (including GO 363

revision also).

3. The Treasury Officers have been instructed to send the vouchers relating to first

payment both under Pilot and PSB scheme in separate bundles in order to capture the

same in the system. But only few treasury officers are sending the vouchers

separately, despite circular instructions were given by CTA to all Treasuries and PPO

in this regard in Rc. No.22660/09/E2 dated 15.06.2009.

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

Treasury Officer noted in the authorisation, the same can be forwarded to the

concerned PAO/Treasury by the Treasury officer himself with a copy endorsed to the

departmental officer, so as to enable him to present the bill to the concerned

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

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

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the concerned PAO/Treasury. He need not send the authorisation back to the AG for

correction but should only intimate the same to AG. These instructions are clearly

printed in the backside of the Authorisation. But the same is not being followed in the

Treasuries.

Recommendations:

As there is no reconciliation for this Major Head from the Department,

treasury officers may be directed to exercise necessary checks before rendering the

Monthly Accounts and to follow the correct procedure noted above.

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Significant points noticed during Inspection of the District Treasury Offices and Sub Treasury Offices during the year 2013-14

3.1 Details of Treasuries / Sub- treasuries inspected during the year 3.1.1 32 District Treasuries, 88 Sub Treasuries and 7 Pay and Accounts Offices, 1 Sub Pay and Accounts Office and 1 Pension Pay Office were inspected during the year 2013-14. Details are in the Annexure 4 and 5. In addition, 2 District Treasuries (Tiruvallur and Erode) and its allied Sub-Treasuries were also inspected by the Office of the Principal Accountant General (G&SSA) for checking the Pension payments made at the Treasuries. 3.2 Outstanding Inspection Reports and Paras

3.2.1 There are 509 Reports and 1896 paras pending up to 2013-14 as on 31.03.2014. The details of pending Inspection Reports / Paras to the end of 31.03.2014 are furnished in the Annexure 6 (District wise and Year wise).

3.2.2 The primary object of inspection of Treasury is to assist the State Government in establishing a system wherein Treasuries work strictly in accordance with the prescribed rules. Early rectification of irregularities pointed out by Treasury Inspection teams would therefore, have an impact on the efficient working of the system of Treasuries and qualitative improvement in accounts. Hence there is a need on the part of DTO/TO for prompt response to the Inspection Reports.

Recommendation:

1) State Government may vigorously follow up compliance for giving replies to all the outstanding Inspection Reports.

2) There is a need to fix the targets for each DTO/TO for clearance of outstanding inspection reports, ideally two reports per month.

3) During the Joint sitting conducted during July 2014, at Coimbatore it was noticed that:

PART 3

13

necessary action on the Para has already been completed but failure in communicating the same to this office has resulted in non settlement of the paras

In some cases, for long pending reports, action has been initiated only after fixing the date of Joint sitting.

3.2.3 The areas that need improvement as noticed during local inspection of records relating to Accounts and Pension payments in Treasuries, Sub Treasuries and Pay and Accounts offices during 2013-14 are as mentioned in succeeding paragraphs:

3.3 Pension Related Issues

3.3.1 Excess payment of Pensionary benefits: 440 cases of excess payment of Pension,

Family Pension and other allowances amounting to `1.36 crore were pointed out in various

Treasuries

Excess payment occurred due to:

3.3.2 Undrawn pension not remitted into the Government Account Undrawn pension of ``33,14,422/ was idling in the Banks without being remitted into Government Account (Annexure.12).(224 cases) 3.3.3 Verification of ‘Life certificates of Pensioners’ (Mustering-Annual)

1. Mustering of pensioners is mandatory. Annual mustering was not done in 957 cases involving 9 District Treasuries / 26 Sub-Treasuries (Annexure 13).

Sl. No Category Amount Items Annexure 1 Inadmissible payment of Civil

Family Pension `51,50,377/- 100 7

2 Excess payment of Pension Arrears and Allowances `14,97,995/- 78 8

3 Payment of inadmissible Pension arrears during the period of re-employment

`7,17,531/- 54 9

4 Payment of enhanced family pension beyond prescribed period

`33,35,149/- 126 10

5 Incorrect revision of Pension / Family Pension on account of VI Pay Commission Orders: (GO 168,207,234,235,257,325,446,579)

`29,41,592/- 82 11

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2. Stoppage of pension without mentioning any reasons have been noticed in 117 cases. (Annexure 14)

3.3.4. Both Halves cancellation not sent to PAG (A&E) On payment of the Life Time Arrears, the „Pensioners Half‟ should be obtained by the Treasury Officers concerned from the legal heirs and „Both-Halves‟ should be returned to the Office of the Principal Accountant General (A&E) for cancellation as per Treasury Rule.16-Sub Rule.89b. These codal provisions have not been followed by 14 District Treasuries and 40 Sub Treasuries in 285 cases as detailed in Annexure 15.

Recommendation:

1) E-Pension Software may be modified so as to capture the end date for conditional payments.

2) Provision may be made for calculation of pension arrears in the software.

3) Director (T&A) may evolve a mechanism for speedy recovery of over payment and close monitoring of the undrawn pension in the banks by obtaining periodical report from the banks.

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3.4 Accounts Related Areas 3.4.1 Most of the Treasuries/Pay and Accounts Offices(PAO) forward the Verified Date-wise Monthly Statement (VDMS) directly to the RBRD Section of this office on 18th of the following month. Belated receipt of Statements from the agency banks to the Treasuries concerned are reported to Commissioner of Treasuries Accounts through Treasury Inspection Reports. They are detailed in the Annexure 16 for remedial action.

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

The Temporary Advance (TA) is considered necessary for the purpose of meeting

„contingent‟ expenditure of a specified kind or on a specific occasion. The term “contingent

charges” or “contingencies” is applied to the incidental expenditure which is necessarily

incurred in running an office. It also includes incidental expenditure which is required for

technical or other special reasons in the working of particular offices and departments.

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

empowered to draw the TA under special authority. Such advances are to be drawn using

“Form TNTC 40” and detailed adjustment bills in “Form TNTC 58” with supporting

vouchers/sub-vouchers are to be submitted.

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

occasionally the Government accords a standing sanction for the grant of such temporary

advances for all occasions of a particular kind. The Treasury or the Sub-Treasury officer is

authorized to advance such amount as may be required to meet contingent expenditure under

a standing sanction. The advances need to be settled promptly.

3.4.3 Scrutiny of information furnished by 7 Pay and Accounts Offices and 31 District

Treasury Officers disclosed that as of March 2014, an aggregate amount of `294.31 crore was

pending adjustment in respect of 4273 items. The treasury wise pendency is shown in the

Annexure 17. The matter is being pursued with the respective drawing and disbursing

officers (through the Treasury officers/Pay & Accounts Offices) for early settlement of long

pending Temporary Advances.

16

The age wise pendency details are as given below.

PERIODICITY ITEMS AMOUNT

LESS THAN 1 YEAR 2979 176,52,27,901

FROM 1 YR TO 5 YRS 1038 80,88,68,131

FROM 5 YRS TO 10 YRS 173 32,25,02,930

MORE THAN 10 YRS 83 4,65,77,188

Grand Total 4273 294,31,76,150

Pendancy- A sliced view

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3.5 Maintenance of Deposits

3.5.1 Non-lapsing of Deposits (drawn Out of Consolidated Fund) It was found that 52 lapsed deposit items amounting to `7,32,38,580/- drawn out of Consolidated Fund were pending for transfer to the Government Revenue Account (Annexure 18) 3.5.2. List of in operative Personal Deposit (PD) Account There were 83 PD Accounts amounting to `9,07,205.10 that were inoperative in 11 District Treasuries, 1 Pay and Accounts Office and 11 Sub Treasuries. The details are provided in Annexure 19. It is recommended that provisions contained under article 269 and 271(iii) of Tamil Nadu Financial code Vol. I and instructions issued by Government may be adhered to.

3.5.3 Non Receipt of Certificates of Acceptance of Balances from the Administrators of Personal Deposit (PD) Accounts

1383 certificates of balances are awaited from 23 District Treasuries / 5 PAOs & 40 Sub-treasuries as shown in Annexure 20.

Recommendation: State Government may instruct all the DDOs for strict compliance to the prescribed rules and ensure that such kind of lapse will not recur in future.

3.6. Handling of Cheques 3.6.1 Monthly Statement of time barred cheques not sent to Principal Accountant General’s office: 3777 Time barred cheques amounting to `31.48 crore involving 19 District Treasuries and 52 Sub Treasuries were outstanding as detailed in Annexure 21

3.7 Strong Room Records - Observation 3.7.1Strong Room Fitness Certificates Not obtained: 11 Sub Treasuries have not obtained this certificate during 2013-14 as detailed in Annexure 22.

3.7.2 Safe Custody of articles not taken back on due dates: 736 items were kept in the safe custody beyond the due dates as detailed in Annexure 23.

3.8 Maintenance of Stamps Accounts

3.8.1 Retention of huge stock of Stamps far in excess of requirement: It was observed that Stamps (Denomination above `1 ) equivalent to an amount of `165.39 crore as detailed in Annexure 24 had been kept idle in the stock, without being transferred to the „Superintendent of Stamps‟ for destruction / exchange.

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Recommendation:- In as much as the stamps represent money value the State Government may strengthen its internal control mechanism on locked funds and explore the potential revenue by sale of stamps. The Stock lying in Strong Room should be dealt with either by sale or in respect of obsolete stamps by destruction at the earliest after obtaining orders from Government..

3.9: Undisbursed Payment made through Electronic Clearance Scheme(ECS) by Banks has been returned by the Bank to Treasury Officers due to incorrect details of beneficiaries furnished by DDOs.

3.9.1 It was observed that an amount of ` 2.91/- crore representing the ECS payments made through Banks and returned by the Bank for want of details (Name of the pensioner/PPO No./savings Bank Account No./ Code No of the Branch/Bank ) AND PENDING PAYMENT TO THE BENEFICIARIES in Treasury Officers‟ Bank account as undisbursed money in 21 District Treasuries 44 Sub-Treasuries and 1 Pension Pay Office (Annexure 25).

Recommendation: Director (T&A) evolve a mechanism for providing correct details to the banks and close monitoring of the payment made by the banks. A reverse credit mechanism may be considered in consultation with the National Informatics Centre to account for the UDP.

3.10 Incorrect classification of Contributory Pension Scheme (CPS) contribution deducted from the Employees

3.10.1 It was observed that while furnishing the monthly accounts / sub accounts to Office

of the Principal Accountant General (A&E) by the Treasuries/PAOs, the CPS contribution

deducted from the Employees of Government/ Panchayat Union /Aided Schools and

Municipal Schools etc. were incorrectly noted/recorded under General Provident Fund, by 9

District Treasuries and 1 sub treasury and 2 PAOs, as detailed in the Annexure 26.

3.11 Review of Automated Treasury Bill Passing System (ATBPS)

On review of ATBPS software being used by all TOs/PAOs/STs, certain defects

were noticed and it has been observed that some more modules have to be included to the

existing software and the details thereof is given in the Annexure 27.

3.12.1 Deposits of Local Bodies -Half Yearly Interest.

It has been observed that in 12 District Treasuries and in 2 Sub Treasuries, Half yearly

interest calculation in respect of Deposits of Local Bodies have wrongly been made resulting

in excess payment of Rs.52,936/-. The details are given in Annexure 28.

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3.12.2 Miscellaneous Items

Certain observations in Account related areas which were not found in most of the

DTs/STs/PAOs are given in Annexure 29 and in respect of Pension it is given in Annexure

30.

3.12.3 Revision of pension

In respect of revision of pensionary benefits, 122 cases are yet to be revised by 10 DT,

1 PAO and 22 STs with reference to GO 168 and GO 235 which is listed in Annexure 31.

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Annual Review report on working of Pay and Accounts Offices

4.1 Annual review report on working of Pay and Accounts Offices from 01.04.13 to 31.03.14: There are 9 Pay and Accounts Offices and 1 Pension Pay Office (PPO) Chennai. The Resident Audit Branches of the office of the Principal Accountant General (G&SSA), Chennai attached to these Pay and Accounts Offices (except Pay & Accounts Office, New Delhi) have made the following observations during review of the accounts of the Pay and Accounts offices for the year 2013-14.

4.2 Un-encashed Cheques: There were 58125 items amounting to `1381.32 crore outstanding as on 31.03.2014, as detailed below:

Name of the

Resident Audit Office

As on 31.03.14 No. of Items Amount (`)

RA/North 6051 9,20,17977.60 RA/South 32561 37,29,87593.00 RA/East 12488 1313,07,16312.57 RA/Secretariat 4400 5,70,45011.00 RA/Pension 177 18,39195.00 RA/Madurai 2072 15,49,40840.90 SPAO, Madurai Bench of Madras HC 40 27,12133.00 RA/High Court 336 9,15984.00 Total 58125 1381,31,75047.47

4.3 Unencashed ECS: There were 9342 ECS items remains un en-cashed amounting to`6.62 crore as on 31.03.2014 as detailed below:

Name of the

Resident Audit Office

As on 31.03.14 No. of Items Amount (`)

RA/North 368 27,62,765 RA/South 2,805 1,49,15,815 RA/East 2,951 2,80,80,330 RA/Secretariat 278 10,21,509 RA/Pension 62 4,58,685 RA/Madurai 2,823 1,88,99,405 RA/ Corporation 6 17,090 RA/High Court 49 1,09,441 Total 9,342 6,62,65,040

PART IV

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4.4 Irregularities: The following financial irregularities were noticed:

1. Drawal of Funds at the fag end of the year:

PAO Amount in ` High Court 11,64,94780 North 15,81,91527 East 27,78,00000 South 2,47,80,29472 Total 3,03,05,15779

4.5 Outstanding Audit objections: The details of outstanding audit objections are as noted below.

4.6 Miscellaneous Items: Details are provided in the Annexure 32. Recommendation:

1 PAOs may vigorously follow up compliance for giving replies to all the outstanding Inspection Reports. Further, there is a need to fix the targets for each PAO for clearance of outstanding inspection reports.

2 The number of unencashed cheques and unencashed ECS items are alarming which requires some special drive to clear those items at the earliest.

Sl. No. PAO No of

items Amount

In ` 1 SPAO, Madurai High Court Bench 28 16,85,436 2 PAO, Madurai 372 2,48,98,570 3 PAO Corporation, Chennai 30 49,88,40,981 4 Pension Pay Office, Chennai 73 38,34,553 5 PAO Secretariat, Chennai-9 43 34,36,058 6 PAO North, Chennai 49 33,54,018 7 PAO East, Chennai 62 2,08,98,753 8 PAO South, Chennai 422 6,72,10,368 9 PAO High Court, Chennai 69 15,45,69,345

Total 1,148 77,87,28,082

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Annexure 1 (Para 1.3.2) - Part I

List of District Treasuries and Sub Treasuries in Tamil Nadu

Sl. No

Name of District Treasury Sl. No

Name of Sub Treasury

1 Ariyalur 1 Ariyalur

2 Jayamkondan

3 Sendurai

2 Chennai 4 Egmore-Nungambakkam 5 Fort-Tondiarpet 6 Mylapore-Triplicane 7 Mambalam-Guindy 8 Perambur-Purasaiwalkam 3 Coimbatore 9 Coimbatore [North] 10 Coimbatore [South] 11 Mettupalayam 12 Pollachi 13 Valparai 14 Kinathukadavu

15 Sulur

4 Cuddalore 16 Chidambaram 17 Neyveli Township 18 Panrutti 19 Virudachalam 20 Kattumannar Koil 21 Cuddalore 22 Tittagudi 5 Dharmapuri 23 Harur 24 Palacode 25 Dharmapuri 26 Pennagaram 27 Pappireddipatti 6 Dindigul 28 Kodaikanal 29 Nilakottai 30 Palani 31 Dindigul 32 Vedachandur

23

33 Natham 34 Oddanchatram

35 Attur

7 Erode 36 Bhavani 37 Gobichettypalayam 38 Sathyamangalam 39 Erode 40 Perundurai 41 Anthiyur 42 Kodumudi 8 Kancheepuram 43 Chengalpattu 44 Maduranthagam 45 Sriperumbudur 46 Tambaram 47 Thirukkalukkundram 48 Kancheepuram 49 Cheyyur 50 Uthiramerur 51 Walajabad

52 Sholinganallur

53 Alandur

9 Karur 54 Karur 55 Kulithalai 56 Aravakurichy

57 Krishnarayapuram

58 Kadavur

10 Krishnagiri 59 Krishnagiri 60 Hosur 61 Denkanikottai 62 Uthangarai 63 Pochampalli

11 Madurai 64 Melur 65 Tirumangalam 66 Usilampatti 67 Madurai [North] 68 Madurai [South] 69 Peraiyur 70 T.Vadipatti

12 Nagercoil 71 Kalkulam 72 Karingal 73 Thoovalai (Boothapandi) 74 Vilavancode (Kuzhithurai)

24

75 Nagercoil 76 Eraniel 77 Kanniyakumari

13 Nagapattinam 78 Mayiladuthurai 79 Sirkali 80 Tharangampadi 81 Nagapattinam 82 Vedaranyam

83 Kuttalam

84 Kilvelur

14 Namakkal 85 Namakkal 86 Tiruchengodu 87 Rasipuram 88 Paramathi

15 Nilgiris 89 Gudalur

90 Udhagamandalam

91 Kotagiri

92 Coonoor

93 Pandalur

94 Kundah

16 Perambalur 95 Perambalur

96 Veppanthattai

97 Kunnam

17 Pudukottai 98 Alangudi 99 Aranthangi 100 Thirumayam 101 Pudukottai 102 Avudaiyarkoil 103 Gandarvakottai 104 Keeranur

105 Manamelkudi

106 Illupur

107 Ponnamaravathi

108 Karambakudi

18 Ramnathpuram 109 Mudukulathur 110 Paramakudi 111 Rameswaram 112 Ramanathapuram 113 Thiruvadanai 114 Kamuthi 115 Mandapam Camp

19 Sivagangai 116 Devakottai

25

117 Karaikudi 118 Manamadurai 119 Thiruppathur 120 Sivagangai 121 Ilayankudi 122 Singampunari

20 Salem 123 Attur 124 Metur 125 Omalur 126 Sankari 127 Salem

128 Gangavalli

129 Vazhapadi

130 Yercaud 131 Suramangalam

21 Thiruchirapalli 132 Lalgudi 133 Manaparai 134 Musiri 135 Srirangam 136 Thuraiyur 137 Tiruchirappalli 138 Thiruverumbur

139 Manachanallur

140 Thotiyyam

22 Tirunelveli 141 Ambasamudhram 142 Nanguneri 143 Palayamkottai 144 Sankarankoil 145 Sengottai 146 Tenkasi 147 Cheranmahadevi 148 Tirunelveli (Junction) 149 Tirunelveli [Town] 150 Sivagiri 151 Veerakeralampudur

152 Radhapuram

153 Alankulam

23 Tiruvannamalai 154 Arani 155 Chengam 156 Cheyyar 157 Polur 158 Tiruvannamalai

26

159 Vandavasi

160 Thandrampet

24 Tiruvallur 161 Avadi 162 Ambattur 163 Tiruvallur 164 Ponneri 165 Tiruthani 166 Uthukottai 167 Gummidipoondi 168 Pallipet 169 Poonamallee

25 Thanjavur 170 Kumbakonam 171 Orathanadu 172 Pattukottai 173 Peravurani 174 Tiruvidaimaruthur 175 Papanasam 176 Thanjavur 177 Tiruvaiyaru

26 Theni 178 Periyakulam 179 Theni 180 Bodinayackanur 181 Uthamapalayam 182 Andipatti

27 Thiruvarur 183 Thiruvarur

184 Mannargudi

185 Thiruthuraipoondi

186 Kodavasal 187 Nannilam 188 Valangaiman

189 Needamangalam

28 Tiruppur 190 Avinasi

191 Udumalpet

192 Tiruppur

193 Palladam

194 Dharapuram

195 Kangeyam

196 Madathukulam

29 Tuticorin 197 Kovilpatti 198 Tuticorin 199 Srivaikundam 200 Tiruchendur

27

201 Sattankulam

202 Vilathikulam

203 Kayatharu 204 Ottapidaram

30 Virudhunagar 205 Aruppukottai 206 Rajapalayam 207 Virudhunagar 208 Sivakasi 209 Srivilliputhur

210 Sathur

211 Tiruchuli

212 Kariapatti

31 Vellore 213 Arakonam 214 Arcot 215 Gudiyatham

216 Tirupathur

217 Vaniyambadi 218 Wallajah 219 Vellore 220 Katpadi 221 Sholingar

32 Villupuram 222 Gingee

223 Villupuram

224 Kallakurichi 225 Tindivanam 226 Tirukoilur 227 Vanur 228 Sankarapuram 229 Ulundurpet

28

List of Pay and Accounts Offices (PAOs) and Pension Pay Office

Sl.No Name of the PAO/SPAO/PPO

1 PAO North, Chennai

2 PAO South, Chennai

3 PAO East, Chennai

4 PAO Secretariat, Chennai

5 PAO High Court, Chennai

6 PAO Madurai

7 PAO New Delhi

8 Sub PAO High Court Bench @ Madurai

9 Sub PAO Corporation, Chennai

10 Pension Pay Office, Chennai

29

ANNEXURE 2 (Para 1.3.3)

REGION WISE LIST OF DTs OF TAMIL NADU

1) Regional Joint Director of Treasury - Tirunelveli Region 1. Nagercoil 2. Tuticorin 3. Tirunelveli 4. Virudhunagar 5. Ramnad

2) Regional Joint Director of Treasury - Madurai Region 1. Madurai 2. Theni 3. Dindigul 4. Pudukottai 5. Sivagangai

3) Regional Joint Director of Treasury - Vellore Region 1. Vellore 2. Dharmapuri 3. Krishnagiri 4. Tiruvannamalai 5. Salem 6. Namakkal

4) Regional Joint Director of Treasury - Coimbatore Region

1. Coimbatore 2. Udhagai 3. Erode 4. Tiruppur 5. Karur

5) Regional Joint Director of Treasury - Trichy Region

1. Trichy 2. Ariyalur 3. Perambalur 4. Nagapattinam 5. Thanjavur 6. Tiruvarur

6) Regional Joint Director of Treasury - Chennai Region

1. Chennai 2. Kancheepuram 3. Tiruvallur 4. Villupuram 5. Cuddalore

30

Annexure-3 (para2.3.1)

List of wanting vouchers to the end March,2014

Sl. No. TREASURY

SUB A/C MONTH PARTICULARS AMOUNT

1 KANCHEEPURAM 27D Sep-05 8672-FOR CH NO.576306 3200 2 KANNIAKUMARI 27B Jun-12 VR NO.24 22580 3 MADURAI 27B Jul-12 VR NO.4 6121 4 MADURAI 27B Oct-12 VR NO.8 42939 5 NILGIRIS 15A May-06 A VR NO 306 70287 6 NILGIRIS 15A May-06 A VR NO 370 13376 7 NILGIRIS 15A May-06 D VR NO 139 20000 8 NILGIRIS 15A Jan-07 A VRNO.342 10000 9 NILGIRIS 27D Nov-10 8782-00-103-AA NBQ00627/533224 6430

10 NILGIRIS 27D Nov-10 8782-00-103-AA NBQ00698/533224 1913 11 NILGIRIS 27D Jul-13 0002834NBQ00793CH.947746DT.11/7/13 1000 12 SALEM 27B Sep-12 VR NO.6 3853 13 SALEM 27B Oct-12 BANK SCROLL (KARNATAKA) 7831 14 THANJAVUR 15A Oct-07 A VR NO.126 6000 15 THANJAVUR 15A Jan-08 B VR NO.19 1000 16 THANJAVUR 15A Jul-08 D VR NO.59 10050 17 TUTICORIN 27E Mar-14 SRILANKA 2925 18 THENI 27D Oct-12 8782-102AA-NBQ0081/0159979 88434 19 TIRUNELVELI 27B Nov-12 BANK SCROLL (MAHARASHTRA 85265 20 TIRUNELVELI 27E Sep-13 SRILANKA 2202 21 THIRUVALLUR 27D Nov-13 8782PWC 1032273 22 TIRUVALLUR 27B Jun-12 VR NO.23 13000 23 THIRUVALLUR 27B Jan-13 KERALA 23541 24 THIRUVALLUR 27B Jun-13 ANDHRA 120217 25 THIRUVALLUR 27B Jun-13 KARNATAKA 11516 26 TUTICORIN 27B Oct-12 VRNO.6 7411 27 VELLORE 27B May-13 ANDHRA 12304 28 VELLORE 27B May-13 ANDHRA 122350 29 VELLORE 27B May-13 KARNATAKA 4992 30 VELLORE 27B May-13 KARNATAKA 26611 31 VILLUPURAM 27B Nov-12 BANKSCROLL (PUNJAB) 19460 32 VILLUPURAM 27B Nov-12 BANKSCROLL (KARNATAKA) 3778 33 VILLUPURAM 27B Nov-12 BANKSCROLL (KARNATAKA) 10334 34 VILLUPURAM 27B Nov-12 BANKSCROLL (KARNATAKA) 14112 35 VIRUDHUAGAR 27D May-13 8782-HWNBQ0042/545619DT.7/5/2013 1000

TOTAL 1828305

31

Annexure 4 ( Para 3.1.1 ) - Part 3

District Treasuries & PAOs Inspected During 2013-14

S.No DT Names S.No PAO Names 1 CUDDALORE 1 PAO (NORTH)

2 TRICHY 2 PAO (SOUTH) 3 ERODE 3 SUB PAO (CORPORATION) 4 COIMBATORE 4 PAO (EAST) 5 TIRUNELVELI 5 PAO (SECRETARIAT) 6 TIRUVANNAMALAI 6 PAO MADURAI 7 SIVAGANGAI 7 PAO (HIGH COURT) CHENNAI 8 TUTICORIN 8 PAO (HC BENCH) MADURAI 9 DHARMAPURI 9 PPO CHENNAI

10 CHENNAI 11 KARUR 12 KRISHNAGIRI 13 PERAMBALUR 14 RAMNAD 15 THENI 16 DINDIGUL 17 SALEM 18 NILGIRIS 19 NAMAKKAL 20 TIRUPPUR 21 TIRUVARAUR 22 THANJAVUR 23 ARIYALUR 24 PUDUKKOTTAI 25 NAGAPPATTINAM 26 KARUR 27 VIRUDHUNAGAR 28 MADURAI 29 TIRUVALLUR 30 KANCHEEPURAM 31 VELLORE 32 VILLUPURAM

32

Annexure 5 (Para 3.1.1)- Part 3

1 2 3 4 5 6 7 8 9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

ST EGMORE NUNGAMBAKKAM ST FORT TONDAIARPET ST MAMBALAM-GUINDY ST PALAYAMKOTTAI ST KUMBAKONAM ST CHIDAMBARAM ST POLLACHI ST ARUPPUKKOTTAI ST NANGUNERI ST GUDIYATHAM ST PERAMBALAUR ST KOVILPATTI ST AMBASAMUDRAM ST THIRUVALLUR ST KARAIKUDI ST UDUMALPET ST MANNARGUDI ST AMBATHUR ST WALLAJAHPET ST JAYAMKONDAM ST RAJAPALAYAM ST SRIRANGAM ST RASIPURAM ST TIRUMANGALAM ST VIRUDHACHALAM ST TIRUCHENCODE ST SANKARANKOIL ST TIRUCHENDUR ST ARANI ST VANDAVASI ST VANIYAMBADI ST POLUR ST ARAKONAM ST OMALUR ST CHEYYAR ST SIVAKASI ST SRIVAIKUNDAM ST THIRUTHURAIPOONDI ST PANRUTTI ST ARCOT ST KATPADI ST KATTUMANNARKOIL

Sl.No. Name of Sub Treasuries inspected during 2013-2014

33

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71

72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88

ST KRISHNAGIRI ST THIRUVAIYARU ST MELUR ST SATTUR ST T.VADIPATTI ST MANAMADURAI ST THITTAGUDI ST USILAMPATTI ST METTUPALAYAM ST NANNILAM ST THIRUVIDAIMARUDHUR STPAPANASAM ST THIRUMAYAM ST THIRUVERAMBUR ST NEYVELI TOWNSHIP ST PARAMATHI ST COONOOR ST SIVAGIRI ST PERAIYUR ST THIUPATHUR ST CHENGAM ST AVANASHI ST ARANTHANGI ST VILATHIKULAM ST ALANGUDI ST CHERANMADEVI ST MUDUKULATHUR ST PALLADAM ST SRIPERUMPUDUR ST VEERA KERALAM PUDUR

ST SHOLINGHAR ST SATHANKULAM ST SURAMANGALAM ST GUDALUR ST KAMUDHI ST ILAIYANGUDI ST PERAVURANI ST KOTHAGIRI STGUMMIDIPOONDI ST TIRUCHULI ST VALANGAIMAN ST AVUDAYARKOIL ST KAYATHAR ST KINATHUKADAVU ST ALANGULAM ST MANAMELKUDI

34

Annexure 6 [Para 3.2.1] (i) DISTRICT WISE ANALYSIS OF PENDING INSPECTION

REPORTS / PARAS AS ON 31.03.14 TREASURY ACCOUNTS PENSION TOTAL

REPORTS PARAS REPORTS PARAS REPORTS PARAS Ariyalur 2 16 2 8 4 24 Chennai 6 9 - - 6 9 Coimbatore 1 3 2 6 3 9 Dharmapuri 10 60 12 38 22 98 Dindigul 2 7 3 10 5 17 Erode 1 2 3 10 4 12 Kancheepuram 21 73 19 40 40 113 Karur 4 14 1 4 5 18 Krishnagiri 13 78 13 52 26 130 Madurai 6 26 13 44 19 70 Nagapattinam 4 5 1 1 5 6 Nagercoil 4 13 4 13 8 26 Namakkal 8 36 7 34 15 70 Nilgiris 4 24 4 21 8 45 Vellore 24 115 26 93 50 208 Perambalur -- -- 1 1 1 1 Pudukottai 4 9 5 6 9 15 Ramanathapuram 7 32 8 23 15 55 Salem 10 45 14 34 24 79 Sivaganga 9 26 5 12 14 38 Cuddalore 18 65 19 38 37 103 Thanjavur 9 32 6 38 15 70 Theni 3 5 3 5 6 10 Tirunelveli 9 52 9 42 18 94 Tiruvallur 9 65 10 31 19 96 Tiruvannamalai 6 26 9 30 15 56 Tiruvarur 5 23 5 19 10 42 Tiruppur 1 4 - - 1 4 Trichy 3 7 6 8 9 15 Tuticorin 7 25 10 19 17 44 Villupuram 17 64 17 55 34 119 Virudhunagar 9 43 8 27 17 70

PAO(C) 2 5 - - 2 5

PAO(E) 2 9 - - 2 9

35

PAO(Madurai) 1 5 - - 1 5

PAO(N) 2 16 - - 2 16

PAO(Sectt) 2 5 - -

2 5

PAO (SOUTH) 2 9 - -

2 9 PPO,Ch-6 4 9 5 27 9 36

PAO(H.C) 1 6 - -

1 6

PAO(ND) 1 2 - --

1 2 SPAO(HC)MDU BENCH 1 1

- - 1 1

SUPT OF STAMPS, CHENNAI 1 2

- -

1 2

RJD TRICHY 1 7 - -

1 7

DTA CHENNAI 1 10 - -

1 10

RJD CHENNAI 1 10 - -

1 10

RJD MADURAI 1 7 - -

1 7 Total 259 1107 250 789 509 1896

(ii) Year wise analysis of Inspection Reports as on 31.03.14

ACCOUNTS PENSION TOTAL

YEARS REPORTS PARAS REPORTS PARAS REPORT

S PARAS 2005-2006 - - 2 2 2 2 2006-2007 - - 4 4 4 4 2007-2008 2 2 4 6 6 8 2008-2009 4 4 8 11 12 15 2009-2010 6 6 8 12 14 18 2010-2011 21 30 24 34 45 64 2011-2012 32 96 40 93 72 189 2012-2013 72 298 60 185 132 483 2013-2014 122 671 100 442 222 1113 Total 259 1107 250 789 509 1896

36

Annexure 7 (Para 3.3.1.1) INADMISSIBLE PAYMENT OF CIVIL FAMILY PENSION/ARREARS

MADE TO THE PENSIONERS

SL.NO. DT/ST AMOUNT (`) No. of cases 1. ST THIRUVIDAIMARUTHUR 22266 1 2. ST THIRUVIDAIMARUTHUR 6593 1 3. ST KUMBAKONAM 42168 2 4. ST KUMBAKONAM 57062 2 5. ST THIRUVAIARU 27195 1 6. ST THIRUVAIARU 273726 1 7. ST PAPANASAM 85593 1 8. DT THANJAVUR 85332 3 9. DT THANJAVUR 41671 1 10. DT THANJAVUR 38236 1 11. DT THANJAVUR 29256 1 12. DT DINDIGUL 48606 2 13. DT DINDIGUL 40800 34 14. DT DINDIGUL 12033 1 15. DT NAGERCOIL 851058 16 16. DT NAGERCOIL 49035 2 17. DT NAGERCOIL 10554 1 18. DT TUTICORIN 514657 6 19. DT TUTICORIN 98175 1 20. DT TUTICORIN 5910 1 21. ST TIRUCHENDUR 33768 1 22. ST SRIVAIKUNTAM 197705 1 23. ST KAYATHAR 18939 1 24. ST SATHANKULAM 17262 1 25. ST VILATHIKULAM 22017 1 26. ST KRISHNAGIRI 202059 1 27. DT DHARMAPURI 327240 1 28. ST SRIRANGAM 7407 1

29. DT TRICHY 18170 1

30. ST VRIDACHALAM 140744 1

31. ST KATTUMANARKOIL 131822 1

32. DT VELLORE 31596 1

33. ST ARAKKONAM 88594 1

34. ST THIRUPATHUR 140849 1

35. ST ILAYANGUDI 7495 1

36. DT SIVAGANGA 20740 1

37. ST MANAMADURAI 30665 1

38. DT,ERODE 2532 1

39. DT,ERODE 1536 1

40. ST,ALANGUDI 1344 1

41. ST,THIRUMANGALAM 44,865 1

42. PPO(CHENNAI) 1323102 1

TOTAL 5150377 100

37

Annexure 8 (Para 3.3.1.2) – Part.3 EXCESS PAYMENT OF PENSION ARREARS, ALLOWANCES

(DA, MA, IR, PONGAL PRIZE, DP/DFP)

SL. NO DT/ST

DETAILS OF EXCESS PAYMENT

AMOUNT (`)

1. ST NANNILAM MEDICAL ALLOWANCE 9891 2. ST THIRUTHURAIPOONDI MEDICAL ALLOWANCE 5925 3. ST THIRUVIDAIMARUTHUR PONGAL PRIZE 2000 4. ST KUMBAKONAM PONGAL PRIZE 5500 5. ST KUMBAKONAM MEDICAL ALLOWANCE 3723 6. ST THIRUVAIARU PONGAL PRIZE 2000 7. DT THANJAVUR DEARNESS ALLOWANCE 14628 8. DT THANJAVUR PONGAL PRIZE 5500

9. DT THANJAVUR MEDICAL ALLOWANCE & PONGAL PRIZE 1300

10. DT NAGAPATTINAM MEDICAL ALLOWANCE & PONGAL PRIZE 3700

11. DT TIRUVALLUR MEDICAL ALLOWANCE & PONGAL PRIZE 12773

12. ST AMBATTUR MEDICAL ALLOWANCE 1389

13. DT TIRUVANNAMALAI MEDICAL ALLOWANCE & PONGAL PRIZE 5150

14. ST ARANI PONGAL PRIZE 250

15. ST CHEYYAR MEDICAL ALLOWANCE & PONGAL PRIZE 750

16. ST POLUR PONGAL PRIZE 250

17. ST SRIVAIKUNTAM MEDICAL ALLOWANCE & PONGAL PRIZE 2250

18. ST KRISHNAGIRI MEDICAL ALLOWANCE 29100 19. DT KRISHNAGIRI DEARNESS ALLOWANCE 241224 20. DT KRISHNAGIRI FAMILY PENSION 26872 21. DT KRISHNAGIRI MEDICAL ALLOWANCE 7965 22. DT KARUR PONGAL PRIZE 1250 23. DT DHARMAPURI PONGAL PRIZE 3500 24. PPO(CHENNAI) DEARNESS ALLOWANCE 194570 25. ST KAMUTHI MEDICAL ALLOWANCE 600 26. ST KAMUTHI PONGAL PRIZE 500 27. ST MUDUKULATHUR DEARNESS ALLOWANCE 1776 28. DT RAMNAD DEARNESS ALLOWANCE 31504 29. ST TITTAGUDI PONGAL PRIZE 1000 30. ST VRIDACHALAM FAMILY PENSION 2025 31. ST KATTUMANARKOIL FAMILY PENSION 17756 32. DT COIMBATORE MEDICAL ALLOWANCE 850 33. ST METTUPALAYAM MEDICAL ALLOWANCE 350 34. ST METTUPALAYAM PONGAL PRIZE 500 35. ST POLLACHI DEARNESS ALLOWANCE 14996

38

36. ST POLLACHI PONGAL PRIZE 5500 37. ST ARCOT DEARNESS ALLOWANCE 86608 38. ST WALAJAPET DEARNESS ALLOWANCE 233504 39. ST KATPADI DEARNESS ALLOWANCE 53098 40. ST VANIYAMBADI INTERIM RELIEF 30261 41. ST VANIYAMBADI PONGAL PRIZE 2166 42. ST VANIYAMBADI MEDICAL ALLOWANCE 1756 43. ST SHOLINGHUR INTERIM RELIEF 35433 44. DT SIVAGANGA INTERIM RELIEF 21384 45. ST KARAIKUDI MEDICAL ALLOWANCE 10250 46. ST,COONOOR MEDICAL ALLOWANCE 1450

47. DT,NILGIRIS COMMUTED AMOUNT NOT DEDUCTED 6359

48. DT,NILGIRIS EXCESS PAYMENT OF ADD. PENSION 4410

49. DT,ERODE PONGAL PRIZE 3500 50. ST,AVUDAYAKOIL MEDICAL ALLOWANCE 2500 51. ST,ARANTHANGI PONGAL PRIZE 2100 52. ST,ALANGUDI PONGAL PRIAE 12750

53. DT,PUDUKOTTAI EXCESS PAYMENT OF ADD. PENSION 28800

54. DT,PUDUKOTTAI MEDICAL ALLOWANCE &PONGAL PRIZE 3300

55. ST,MELUR PONGAL PRIZE 759

56. ST,THIRUMANGALAM EXCESS DEARNESS ALLOWANCE 10770

57. DT,MADURAI EXCESS PAY COMMSIION ARREARS 763

58. DT,MADURAI PONGAL PRIZE 250 59. ST, SATTUR LIFE TIME ARREARS 40161 60. ST, SATTUR ADDITIONAL PENSION 5900 61. ST, RAJAPALAYAM INTERIM ARREARS 26007 62. ST, RAJAPALAYAM ADDITIONAL PENSION 15435 63. ST, ARUPPUKOTTAI PONGAL PRIZE 3000

64. ST, TIRUCHULI DEARNESS ALLOWANCE PONGAL PRIZE 5308

65. ST, TIRUCHULI ARREAR OF FAILY PENSION 10500 66. DT, VIRUDUNAGAR PAY COMMISSION ARREARS 72697 67. DT, VIRUDUNAGAR PONGAL PRIZE 3000 68. ST, SIVAKASI INTERIM ARREARS 20967

69. ST, SIVAKASI DEARNESS ALLOWANCE & MARRIAGE ALLOWANCE 11676

70. ST, SIVAKASI PAY COMMISSION ARREARS 10242

71. DT,SALEM COMMUTED AMOUNT NOT DEDUCTED 2933

72. DT,SALEM MEDICAL ALLOWANCE 2363 73. DT,SALEM PONGAL PRIZE 750

74. DT,NAMAKKAL COMMUTED AMOUNT NOT DEDUCTED 13519

39

75. ST,CHERANMAHADEVI

MEDICAL ALLOWNCE &, PONGAL PRIZE

3687

76. ST,AMBASAMUDRAM REVISION OF FAMILY PENSION 30188

77. ST,AMBASAMUDRAM MEDICAL ALLOWANCE & PONGAL PRIZE 2800

78. DT,TIRUNELVELI

MEDICAL ALLOWANCE TO EMPLOYED FAMILY PENSIONERS 5874

TOTAL 1497995

40

Annexure 9 (Para 3.3.1.3 ) Part.3 INADMISSIBLE PENSION ARREARS PAID DURING RE-EMPLOYMENT PERIOD

SL. NO. DT/ST

NO. OF CASES AMOUNT `

1. ST THIRUVIDAIMARUDUR 2 8084 2. ST PERAVURANI 6 13461 3. ST KUMBAKONAM 2 81495 4. ST THIRUVAIARU 2 87981 5. ST THIRUVAIARU 1 24702 6. ST PAPANASAM 2 7059 7. DT THANJAVUR 2 4673 8. DT TIRUVANNAMALAI 1 1175 9. ST VANDAVASI 7 66667 10. ST CHENGAM 1 2475 11. ST POLUR 1 525 12. PPO(CHENNAI) 1 245945 13. ST TIRUVERUMBUR 1 475 14. ST MUDUKULATHUR 1 480 15. DT RAMNAD 1 31504 16. ST CHIDAMBARAM 1 1578 17. ST KINATHUKADAVU 1 1764 18. ST METTUPALAYAM 1 1784 19. ST POLLACHI 1 14996 20. DT VELLORE 1 6480 21. ST,GUDALUR 1 58104 22. ST,COONOOR 3 24273 23. DT,NILGIRIS 3 5947 24. ST,VADIPATTI 1 4405 25. DT, VIRUDUNAGAR 2 7386 26. ST,SURAMANGALAM 3 2883 27. ST,OMALUR 2 5342 28. DT,SALEM 2 790 29. ST,NANGUNERI 1 5098

TOTAL 54 717531

41

Annexure 10 (Para 3.3.1.4 ) – Part.3

ENHANCED FAMILY PENSION PAID BEYOND THE CONDITIONAL PERIOD

SL. NO.

DISTRICT TREASURY/SUB TREASURY

NO. OF CASES AMOUNT `

1. ST NANNILAM 2 34134 2. ST VALANGAIMAN 1 4010 3. ST KUMBAKONAM 1 12926 4. DT THANJAVUR 1 209852 5. DT THANJAVUR 1 80166 6. DT THIRUVALLUR 4 54187 7. ST AMBATTUR 6 400358 8. DT TIRUVANNAMALAI 2 45565 9. ST VANDAVASI 2 13926 10. ST ARANI 1 30766 11. ST CHEYYAR 2 74076 12. ST CHENGAM 1 58791 13. ST POLUR 1 12152 14. DT DINDIGUL 1 65431 15. DT TUTICORIN 2 35646 16. ST KOVILPATTI 1 134366 17. ST TIRUCHENDUR 2 57039 18. DT KRISHNAGIRI 1 18308 19. PPO(CHENNAI) 1 5,74,491 20. ST SRIRANGAM 1 2,56,773 21. ST TIRUVERUMBUR 1 10482 22. DT TRICHY 1 25210 23. ST KAMUTHI 1 21053 24. ST MUDUKULATHUR 1 44187 25. DT RAMNAD 1 109110 26. ST NEYVELI 1 6030 27. ST PANRUTI 1 2057 28. ST TITTAGUDI 1 43205 29. ST VRIDACHALAM 1 36244 30. ST KATTUMANARKOIL 1 102637 31. DT COIMBATORE 1 160623 32. ST METTUPALAYAM 1 85086 33. ST POLLACHI 1 16434 34. DT VELLORE 1 45425 35. ST GUDIYATHAM 1 47227 36. ST KARAIKUDI 1 31867

42

37. ST,GUDALUR 1 9457 38. ST,COONOOR 2 32471 39. DT,NILGIRIS 4 32284 40. ST,ARANTHANGI 1 31422 41. ST,ARANTHANGI 2 4500 42. ST,THIRUMAYAM 1 6811 43. ST,ALANGUDI 1 31842 44. ST,ALANGUDI 1 14112 45. DT,PUDUKOTTAI 2 54440 46. ST,USILAMPATTI 3 30946 47. ST,MELUR 1 178 48. ST,VADIPATTI 4 71638 49. ST,THIRUMANGALAM 3 106862 50. ST,PERAIYUR 3 42147 51. ST, SATTUR 3 70557 52. ST, ARUPPUKOTTAI 2 57254 53. ST, TIRUCHULI 1 38556 54. ST,SURAMANGALAM 1 560 55. ST,OMALUR 2 29260 56. DT,SALEM 10 156074 57. ST,PARAMATHY 4 33771 58. ST,TIRUCHENGODE 7 56531 59. DT,NAMAKKAL 1 24185 60. ST,NANGUNERI 8 107586 61. ST,SIVAGIRI 2 44055 62. ST,CHERANMAHADEVI 1 3904 63. ST,AMBASAMUDRAM 1 76134 64. ST,ALANGUDI 1 3729 65. DT,TIRUNELVELI 3 35307

TOTAL 126 3335149

43

Annexure 11 [ Para 3.3.1.5] – Part.3 INCORRECT REVISION W.R.T. VI PAY COMMISSION

(G.O.234/235, 446,579,207,257, 168, 325 ETC)-EXCESS PAYMENT

SL. NO. DT/ST AMOUNT `

1. ST NANNILAM 19314 2. ST THIRUTHURAIPOONDI 41986 3. ST MANNARGUDI 77268 4. ST MANNARGUDI 72636 5. ST VALANGAIMAN 11998 6. DT THIRUVARUR 12878 7. ST THIRUVIDAIMARUDUR 24079 8. ST PERAVURANI 203952

9. ST KUMBAKONAM 13758

10. ST KUMBAKONAM 13443

11. ST KUMBAKONAM 3500

12. ST THIRUVAIARU 36477

13. ST PAPANASAM 20637

14. DT THANJAVUR 13758

15. DT THANJAVUR 8300

16. DT NAGAPATTINAM 113962

17. DT VILLUPURAM 75888

18. DT VILLUPURAM 130698

19. DT VILLUPURAM 41274

20. DT TIRUVALLUR 21642

21. DT TIRUVALLUR 5559

22. ST AMBATTUR 5559

23. ST GUMMIDIPOONDI 3080

24. DT DINDIGUL 53749

25. DT TUTICORIN 9880

26. ST KOVILPATTI 28971

27. ST KAYATHAR 3386

28. ST VILATHIKULAM 50144

29. DT KARUR 12246

30. PPO(CHENNAI) 84964 31. DT TIRUPPUR 3520 32. ST SRIRANGAM 8800 33. ST SRIRANGAM 5207 34. ST TIRUVERUMBUR 3933 35. DT TRICHY 24300 36. DT RAMNAD 2640 37. ST NEYVELI 1154

38. ST KATTUMANARKOIL 2418

39. DT COIMBATORE 6272

44

40. ST METTUPALAYAM 49000

41. ST POLLACHI 1435

42. ST ARCOT 16677

43. ST ARCOT 86608

44. ST WALAJAPET 44472

45. ST WALAJAPET 13547

46. ST KATPADI 53308

47. ST KATPADI 11118

48. DT VELLORE 184601 49. DT VELLORE 34166 50. DT VELLORE 11490 51. DT VELLORE 33481 52. DT VELLORE 7820 53. ST VANIYAMBADI 137638 54. ST VANIYAMBADI 17940 55. ST GUDIYATHAM 20476 56. ST GUDIYATHAM 24012 57. ST SHOLINGHUR 2618 58. ST ARAKKONAM 105077 59. ST ILAYANGUDI 34899 60. ST SIAGANGA 238055 61. ST KARAIKUDI 13486 62. ST MANAMADURAI 6160 63. DT,ERODE 16956 64. ST,AVUDAYARKOIL 7598 65. ST,ARANTHANGI 15196 66. ST,THIRUMAYAM 11,397 67. ST,MANAMELKUDI 4239 68. ST,ALANGUDI 3799 69. DT,PUDUKOTTAI 15120 70. ST,PERAIYUR 7898 71. DT,MADURAI 11440

72. DT,THENI 14590

73. ST, RAJAPALAYAM 13967

74. ST, TIRUCHULI 6439

75. ST,PARAMATHY 77355

76. ST,PARAMATHY 15840

77. DT,NAMAKKAL 4664

78. ST,NANGUNERI 222288

79. ST,NANGUNERI 506

80. ST,AMBASAMUDRAM 17353 81. ST,PALAYAMKOTAI 11676 82. DT,TIRUNELVELI 41957

Total 2941592

45

Annexure 12 (Para 3.3.2) – Part.3

UNDISBURSED PENSION BEYOND DEATH OF PENSIONERS NOT REMITTED INTO GOVERNMENT ACCOUNT

SL.NO. DT/ST NO. OF

CASES AMOUNT `

1. ST THIRUTHURAIPOONDI 6 35004 2. ST MANNARGUDI 1 52308 3. ST VALANGAIMAN 1 11091 4. ST THIRUVIDAIMARUDUR 2 59401 5. DT THANJAVUR 9 112304 6. DT NAGAPATTINAM 6 32632 7. DT NAGAPATTINAM 5 12394 8. DT VILLUPURAM 3 34123 9. DT THIRUVALLUR 5 126431 10. ST AMBATTUR 11 322992 11. ST GUMMIDIPOONDI 2 10530 12. DT TIRUVANNAMALAI 7 52645 13. ST VANDAVASI 1 12478 14. ST ARANI 9 111917 15. ST POLUR 2 13843 16. DT DINDIGUL 11 110765 17. DT NAGERCOIL 5 50656 18. DT TUTICORIN 2 20805 19. ST TIRUCHENDUR 3 58399 20. ST SRIVAIKUNTAM 3 26648 21. DT KRISHNAGIRI 7 67035 22. ST KRISHNAGIRI 1 2000 23. DT DHARMAPURI 4 48896 24. ST SRIRANGAM 5 39394 25. ST PANRUTI 1 7258 26. ST CHIDAMBARAM 2 37200 27. ST TITTAGUDI 1 12641 28. ST VRIDACHALAM 1 13446 29. ST KATTUMANARKOIL 1 78528 30. DT COIMBATORE 4 193627 31. ST METTUPALAYAM 1 6940 32. ST GUDIYATHAM 1 14046 33. ST SHOLINGHUR 1 1604 34. ST THIRUPATHUR 4 33386 35. DT SIVAGANGA 2 145451 36. ST,GUDALUR 2 30141

46

37. ST,KOTHAGIRI 1 16548 38. DT,ERODE 3 42847 39. ST,ALANGUDI 4 82196 40. DT,PUDUKOTTAI 8 145877 41. ST,USILAMPATTI 2 8342 42. ST,PERAIYUR 1 17056 43. DT,MADURAI 28 435514 44. DT, VIRUDUNAGAR 2 120529 45. ST,SURAMANGALAM 1 6704 46. DT,SALEM 4 77096 47. ST,PARAMATHI 5 17698 48. ST,RASIPURAM 5 82967

49. ST,TIRUCHENGODE 1 87343

50. DT,NAMAKKAL 6 66647

51. ST,NANGUNERI 7 38318

52. ST,SIVAGIRI 2 9320

53. DT,TIRUNELVELI 12 60461 TOTAL 224 3314422

47

Annexure 13 (Para 3.3.3.1) – Part.3 MUSTERING OF PENSIONERS NOT CONDUCTED

SL.NO DT/ST NO. OF CASES 1. ST NANNILAM 2 2. ST THIRUTHURAIPOONDI 1 3. ST MANNARGUDI 3 4. DT THIRUVARUR 1 5. DT NAGAPATTINAM 6 6. DT VILLUPURAM 20 7. DT TIRUVALLUR 49 8. ST AMBATTUR 89 9. ST GUMMIDIPOONDI 3 10. ST CHENGAM 3 11. DT KRISHNAGIRI 10 12. ST KRISHNAGIRI 22 13. ST SRIRANGAM 9 14. ST TIRUVERUMBUR 4 15. DT TRICHY 14 16. ST KAMUTHI 3 17. ST MUDUKULATHUR 2 18. ST NEYVELI 2 19. ST CHIDAMBARAM 7 20. ST KATTUMANARKOIL 11 21. ST,AVUDAYARKOIL 8 22. DT,MADURAI 455 23. ST,PARAMATHY 5 24. ST,RASIPURAM 20 25. ST,TIRUCHENGODE 27 26. DT,NAMAKKAL 27 27. ST,NANGUNERI 37 28. ST,SIVAGIRI 9 29. ST,CHERANMAHADEVI 7 30. ST,AMBASAMUDRAM 8 31. ST,ALANGUDI 5 32. V.K.PUDUR 5 33. ST,PALAYAMKOTAI 50 34. ST,SANKARANKOIL 6 35. DT,TIRUNELVELI 27

TOTAL 957

48

Annexure 14 (Para 3.3.3.2) – Part.3 PENSION STOPPED WTIHOUT MENTIONING ANY REASON

SL.NO DT/ST NO. OF CASES 1. ST,GUDALUR 3 2. ST,KOTHAGIRI 1 3. DT,NILGIRIS 18 4. ST,THIRUMAYAM 2 5. ST,ALANGUDI 4 6. DT,PUDUKOTTAI 28 7. ST,USILAMPATTI 8 8. ST,MELUR 3 9. ST,VADIPATTI 6 10. ST,PERAIYUR 17 11. ST,OMALUR 2 12. DT,SALEM 16 13. ST,AMBASAMUDRAM 4 14. ST,SANKARANKOIL 5

TOTAL 117

49

Annexure : 15 ( para 3.3.4. – Part.3

Both- Halves -Not sent for Cancellation

SL. NO.

DT/ST NO. OF CASES

1. ST NANNILAM 1 2. ST THIRUTHURAIPOONDI 3 3. ST MANNARGUDI 1 4. DT THIRUVARUR 4 5. DT VILLUPURAM 6 6. DT NAGAPATTINAM 5 7. DT TIRUVALLUR 7 8. ST AMBATTUR 6 9. ST GUMMIDIPOONDI 2 10. DT TIRUVANNAMALAI 6 11. ST VANDAVASI 8 12. ST ARANI 16 13. ST CHEYYAR 5 14. ST CHENGAM 4 15. DT KRISNAGIRI 6 16. DT KARUR 5 17. ST AVINASHI 4 18. DT TIRUPPUR 4 19. ST PALLADAM 1 20. ST SRIRANGAM 4 21. ST KAMUTHI 4 22. ST MUDUKULATHUR 6 23. ST NEYVELI 4 24. ST PANRUTI 7 25. ST TITTAGUDI 5 26. ST VRIDACHALAM 10 27. ST KATTUMANARKOIL 9 28. ST METTUPALAYAM 3 29. ST GUDIYATHAM 5 30. ST,GUDALUR 2 31. ST,KOTHAGIRI 4 32. ST,COONOOR 5 33. DT,NILGIRIS 7 34. ST,ARANTHANGI 4 35. ST,THIRUMAYAM 5 36. ST,ALANGUDI 9 37. DT,PUDUKOTTAI 5 38. ST,USILAMPATTI 7

50

39. ST,VADIPATTI 4 40. DT,MADURAI 23 41. ST,OMALUR 4 42. DT,SALEM 6 43. ST,PARAMATHY 5 44. ST,RASIPURAM 3 45. ST,TIRUCHENGODE 5 46. DT,NAMAKKAL 5 47. ST,NANGUNERI 4 48. ST,SIVAGIRI 3 49. ST,CHERANMAHADEVI 5

50. ST,AMBASAMUDRAM 4

51. V.K.PUDUR 2

52. ST,PALAYAMKOTAI 6

53. ST,SANKARANKOIL 1

54. DT,TIRUNELVELI 6

TOTAL 285

51

Annexure.16 (Para.3.4.1)

DELAY IN RECEIPT OF VDMS/DMS FROM BANK Noticed during 2013-14

SL. NO. DT/ST

1. ST NANNILAM 2. ST THIRUTHURAIPOONDI 3. ST MANNARGUDI 4. ST VALANGAIMAN 5. DT THIRUVARUR 6. ST THIRUVIDAIMARUDUR 7. ST KUMBAKONAM 8. ST THIRUVAIARU 9. DT THANJAVUR 10. DT NAGAPATTINAM 11. DT VILLUPURAM 12. ST GUMMIDIPOONDI 13. ST AMBATTUR 14. ST TIRUVALLUR 15. DT TIRUVALLUR 16. ST VANDAVASI 17. ST ARANI 18. ST CHEYYAR 19. ST CHANGAM 20. ST POLUR 21. DT TUTICORIN 22. ST VILATHIKULAM 23. PAO(SOUTH) 24. PAO(SECTT) 25. ST KRISHNAGIRI 26. DT KRISHNAGIRI 27. DT KARUR 28. SUB PAO(corporation) 29. PPO (CHENNAI) 30. ST NEYVELI 31. ST PANRUTI 32. ST CHIDAMBARAM 33. ST TITTAGUDI 34. ST KATTUMANARKOIL 35. ST KINATHUKADAVU 36. ST POLLACHI 37. ST,PARAMATHI 38. ST,RASIPURAM

52

39. ST,TIRUCHENGODE 40. DT,NAMAKKAL 41. ST,AVUDAYARKOIL 42. ST,ARANTHANGI 43. ST,THIRUMAYAM 44. ST,MANAMELKUDI 45. ST,ALANGUDI 46. DT,PUDUKOTTAI 47. PAO,EAST 48. ST,FORT-TONDIARPET 49. DT THENI 50. ST RAJAPALAYAM 51. DT TIRUNELVELI

53

ANNEXURE-17(Para 3.4.3)

List of Temporary Advance drawn as on 31.03.2014 & pending as on 30.06.2014

SlNo

District

Pending for Pending for Pending for

TOTAL >5 & <10Yrs >1 & <5 Yrs Less than 1 Yr

Item Amount Item Amount Item Amount Item Amount

1 Ariyalur 1 893926 4 2046400 31 7096763 36 10037089

2 Coimbatore 24 3318367 51 21691695 75 25010062

3 Cuddalore 1 424000 31 26137062 115 27820399 147 54381461

4 Dharmapuri 9 883160 21 16422250 13 3496750 43 20802160

5 Dindigul 16 13564046 51 25566190 67 39130236

6 Erode 1 6540000 14 15376743 61 23316305 76 45233048

7 Kancheepuram 3 847659 43 20441969 62 14918149 108 36207777

8 Karur 22 4242461 22 4242461

9 Krishnagiri 8 6342300 52 19052467 170 68589928 230 93984695

10 Madurai 66 9105385 66 9105385

11 Nagappattinam 15 447330 39 4024647 77 6619665 131 11091642

12 Nagercoil 11 170800 71 18995782 82 19166582

13 Namakkal 4 14071950 21 14748592 79 41105862 104 69926404

14 Nilgiris 11 1085050 122 13057771 133 14142821

15 Perambalur 7 690620 26 2450250 33 3140870

16 Pao south *** 11 41594613 31 82652886 99 740758522 188 902782454

17 Pao east *** 17 121152580 35 247115559 17 159877339 72 528561978

18 Pao high court 8 23850000 8 23850000

19 Pao madurai 9 96282750 10 2660374 85 55105058 104 154048182

20 Pao new delhi 1 982000 1 982000

21 Pao north *** 2 22858550 17 6359573 56 51948468 86 84168027

22

Pao secretariat *** 79 1627552 65 19137667 97 42137951 263 68285989

23 Pudukkottai 25 3751439 100 29703580

125 33455019

24

Ramanathapuram

16 1370700 56 7489740

72 8860440

25 Salem 1 2400000 22 5338511 108 36624305 131 44362816

26 Sivaganga 39 4907467 127 30603378 166 35510845

27 Thanjavur 2 90000 9 1327863 106 37553994 117 38971857

28 Theni 3 880000 13 13712332 16 14592332

29 Tirunelveli 3 5618000 92 19978630 156 31842453 251 57439083

30 Tiruppur 8 9626600 92 26376077 100 36002677

31 Tiruvallur 3 395200 101 18422502 49 9517272 153 28334974

32 Tiruvannamalai 29 19955293 115 38654351 144 58609644

33 Tiruvarur 63 19416420 52 14593625 115 34010045

34 Trichy 39 13346750 138 28451694 177 41798444

35 Tuticorin 32 4600834 128 26789593 160 31390427

54

36 Vellore 44 27261624 189 53859860 233 81121484

37 Villupuram 4 33360 29 133099895 48 12401452 81 145534707

38 Virudhunagar 27 6728531 130 28171502 157 34900033

Total 164 326789375 1086 814915065 2963 1760277341 4274 2943176150

*** The items pending for more than 10 years are found in the following PAO’s:

PAO ITEM AMOUNT

EAST 3 416500

NORTH 11 3001436

SECRETARIAT 22 5382819

SOUTH 47 37776433

TOTAL 83 46577188

55

ANNEXURE 18 (Para 3.5.1)

TREASURYWISE LIST OF UNCLAIMED DEPOSITS NOT LAPSED TO GOVERNMENT ACCOUNT FOR THE YEAR 2013 - 2014

(OTHER THAN CONSOLIDATED FUND)

SL.NO TREASURY NO.OF ITEMS AMOUNT

1. ST NANNILAM ELECTION DEPOSIT 25000

2. ST THIRUTHURAIPOONDI ELECTION DEPOSIT 70000

3. ST MANNARGUDI ELECTION DEPOSIT 135000

4. ST KUMBAKONAM CONTRACT LABOUR DEPOSIT 12250

5. ST KUMBAKONAM RMIR DEPOSIT 95025

6. ST KUMBAKONAM WORKS DEPOSIT 238269

7. DT NAGAPATTINAM ELECTION DEPOSIT 447630

8. DT VILLUPURAM ELECTION DEPOSIT 716795

9. ST GUMMIDIPOONDI ELECTION DEPOSIT 20000

10. ST AMBATTUR ELECTION DEPOSIT 320000

11. ST TIRUVALLUR ELECTION DEPOSIT 380000

12. ST CHENGAM REVENUE DEPOSIT 726093

13. ST CHENGAM SECURITY DEPOSIT 536047

14. ST POLUR REVENUE DEPOSIT 1907535

15. ST POLUR SECURITY DEPOSIT 605784

16. ST VILATHIKULAM REVENUE DEPOSIT 41323

17. DT KARUR CENTRAL 495000

18. DT KARUR STATE 572625

19. DT TRICHY CENTRAL 225000

20. DT TRICHY STATE 1395250

21. ST SRIRANGAM ELECTION 97500

22. ST SRIRANGAM SECURITY 1798202

23. ST TIRUVERUMBUR SECURITY 232800

24. DT CUDDALORE ELECTION DEPOST 1493260

25. DT COIMBATORE PD ACCOUNT 1081843

26. ST GUDIYATHAM ELECTION DEPOSIT 8625

27. ST SHOLINGUR REV. DEPOSIT 15854

28. ST ARAKOKONAM REV. DEPOSIT 129834

29. ST KARAIKUDI CRIMINAL DEPOSIT 814772

30. ST KARAIKUDI REVENUE DEPOSIT 52487

31. ST KARAIKUDI CHIT FUND 1000

32. ST KARAIKUDI CONTRACT LABOUR DEPOSIT 4240

33. ST KARAIKUDI RMIR ACT 4400

34. DT NAMAKKAL ELECTION DEPOSIT 362500

35. DT NILGIRIS ELECTION DEPOSIT 81450

36. ST USILAMPATTI REVENUE DEPOSIT SECURITY DEPOSIT

1186489 1108010

37. ST VADIPATTI REVENUE DEPOSIT 105670

56

38. ST TIRUMANGALAM REVENUE DEPOSIT SECURITYDEPOSIT

206255 850719

39. ST PERAIYUR REVENUE DEPOSIT 15256

40. ST ARANTHANGI ELECTION DEPOSIT 180250

41. DT PUDUKOTTAI ELECTION DEPOSIT 840125

42. ST SURAMANGALAM SECURITY DEPOSIT REVENUE DEPOSIT

38570 11890

43. ST OMALUR REVENUE DEPOSIT SECURITY DEPOSIT

53667 650592

44. DT SALEM SECURITY DEPOSET REVENUE DEPOSIT ELECTION DEPOSIT

32879748 17603257

250000

45. DT SALEM CIVIL DEPOSIT CRIMINAL COURT DEPOSIT

369729 33000

46. ST SATTUR CRIMINAL COURT DEPOSIT 166600

47. ST RAJAPALAYAM ELECTION DEPOSIT CRIMINAL COURT DEPOSIT CONTRACT LABOUR

17500 340377

37550

48. ST ARUPPUKOTTAI ELECTION DEPOSIT CRIMINAL COURT DEPOSIT

75000 408328

49. DT VIRUDUNAGAR ELECTION DEPOSIT(STATE) ELECTION DEPOSIT(CENTRAL)

260875 150000

50. ST SIVAKASI ELECTION DEPOSIT 37500

51. ST AMBASAMUDRAM REVENUE DEPOSIT 50241

52. ST ALANGULAM ELECTION DEPOSIT 90000

53. ST VK PUDUR REVENUE DEPOSIT 48849

54. ST PALAYAMKOTTAI REVENUE DEPOSIT 71400

55. ST SANKARANKOIL ELECTION DEPOSIT 160000

56. DT TIRUNELVELI ELECTION DEPOSIT CENTRAL STATE

415750 239490

TOTAL

73238580

57

ANNEXURE 19 (Para 3.5.2)

TREASURY WISE LIST OF INOPERATIVE PD ACCOUNT FOR THE YEAR 2013 -2014

SL.NO TREASURY NO.OF ITEMS AMOUNT

1. ST KUMBAKONAM 4 4256.74

2. DT THANJAVUR 6 3841299.05

3. DT NAGAPATTINAM 1 15049.73

4. ST AMBATTUR 2 4086.84

5. DT TUTICORIN 4 124807.56

6. ST KOVILPATTI 1 5610.10

7. ST KRISHNAGIRI 1 19296.00

8. DT KRISHNAGIRI 1 376900.00

9. DT KARUR 1 129704.00

10. DT TRICHY 1 12119.00

11. ST AVINASHI 1 74167.00

12. ST MUDUKULATHUR 1 342.95

13. DT RAMNAD 8 312654.21

14. ST POLLACH 1 1627.00

15. ST VANIYAMBADI 3 4507.66

16. DT VELLORE 2 53931702.00

17. DT,NILGIRIS 1 4796997.00

18. ST,ARANTHANGI 3 11205.00

19. ST,ALANGUDI 3 692.00

20. DT,ERODE 30 12922968.00

21. PAO HIGHCOURT CHENNAI 1 78213.00

22. ST AMBASAMUDRAM 2 38574.00

23. DT TIRUNELVELI 6 14020683.00

TOTAL 83 90723205.10

58

Annexure 20 (Para 3.5.3)- Part.3

NON RECEIPT OF CERTIFICATE OF ACCEPTANCE OF BALANCES

SL. NO. DISTRICT TREASURY/SUB TREASURY

NO. OF CASES

1. DT THIRUVARUR 14 2. ST THIRUVAIARU 3 3. ST PAPANASAM 6 4. DT THANJAVUR 94 5. DT NAGAPATTINAM 13 6. DT VILLUPURAM 15 7. ST AMBATTUR 9 8. DT TIRUVALLUR 57 9. DT TIRUVANNAMALAI 52 10. ST POLUR 1 11. DT DINDIGUL 21 12. DT NAGERCOIL 74 13. DT TUTICORIN 10 14. PAO(SECTT) 2 15. ST KRISHNAGIRI 25 16. DT KRISHNAGIRI 52 17. DT DHARMAPURI 37 18. ST AVINASHI 33 19. ST KAMUTHI 12 20. ST MUDUKULATHUR 2 21. DT RAMNAD 12 22. ST PANRUTI 10 23. ST CHIDAMBARAM 6 24. ST KATTUMANARKOIL 6 25. DT COIMBATORE 67 26. ST METTUPALAYAM 26 27. ST POLLACHI 41 28. ST ARCOT 33 29. ST KATPADI 22 30. DT VELLORE 49 31. ST ARAKKONAM 23 32. DT SIVAGANGA 19 33. ST KARAIKUDI 23 34. ST MANAMADURAI 26 35. ST,RASIPURAM 12 36. DT,NAMAKKAL 196 37. DT,NILGIRIS 37

59

38. ST,MELUR 4 39. ST,TIRUMANGALAM 4 40. ST,ARANTHANGI 2 41. ST,MANAMELKUDI 1 42. ST,ALANGUDI 10 43. DT PUDUKOTTAI 51 44. DT,ERODE 132 45. PAO,EAST 6 46. ST,OMALUR 5 47. DT THENI 11 48. ST RAJAPALAYAM 8 49. ST ARUPPUKOTTAI 9

TOTAL 1383

60

Annexure 21 ((Para 3.6.1) – Part.3

ACCUMULATION OF TIME-BARRED CHEQUES UNDER MH-8670

SL. NO. DT/ST No. of cheques AMOUNT

1. ST VALANGAIMAN 1 611 2. DT THIRUVARUR 41 617637 3. ST PAPANASAM 27 34400 4. DT NAGAPATTINAM 6 94252 5. DT VILLUPURAM 2 38000 6. ST AMBATTUR 20 1398352 7. ST TIRUVALLUR 11 186294 8. DT TIRUVALLUR 204 1939095 9. DT TIRUVANNAMALAI 3 50000 10. ST ARANI 27 98061 11. ST CHEYYAR 3 2484 12. ST POLUR 30 872200 13. DT DINDIGUL 85 973713 14. ST KRISHNAGIRI 140 77499425 15. DT KRISHNAGIRI 461 4887468 16. DT KARUR 4 36996 17. DT TRICHY 56 1788290 18. ST PALLADAM 23 35982 19. ST AVINASHI 29 58235 20. ST UDUMALPET 2 211000 21. ST TIRUPPUR 4 4046 22. DT RAMNAD 34 227527 23. ST PANRUTI 1 89709 24. ST TITTAGUDI 33 265840 25. DT COIMBATORE 41 3362354 26. ST KINATHUKADAVU 8 12568 27. ST METTUPALAYAM 29 24872 28. ST VANIYAMBADI 18 521182 29. ST ARCOT 99 948322 30. ST GUDIYATHAM 99 4876246 31. ST SHOLINGHUR 29 79032 32. ST ARAKKONAM 20 73966 33. DT SIVAGANGA 256 2172145 34. ST,PARAMATHI 58 121267 35. ST,RASIPURAM 41 2721047 36. ST,TIRUCHENGODE 35 535511 37. DT,NAMAKKAL 228 1039050 38. ST,KOTHAGIRI 27 97528

61

39. DT,NILGIRIS 13 130788 40. ST,MELUR 69 1462087 41. ST,VADIPATTI 13 53150 42. ST,PERAIYUR 15 132750 43. ST,AVUDAYARKOIL 53 85722 44. ST,ARANTHANGIf 40 754700 45. ST,THIRUMAYAM 6 34180 46. ST,MANAMELKUDI 8 27142 47. ST,ALANGUDI 22 2341903 48. DT,PUDUKOTTAI 156 784402 49. DT,ERODE 50 455638 50. DT,SALEM 700 9011848 51. DT VIRUDUNAGAR 94 316109 52. ST SIVAKASI 6 44580 53. ST NANGUNERI 15 1555280 54. ST SIVAGIRI 18 4537141 55. ST CHERANMAHADEVI 35 5084936 56. ST AMBASAMUDRAM 4 62250 57. ST ALANGULAM 6 2495548 68 ST VK PUDUR 70 447342 69 ST PALAYAMKOTTAI 17 31415 70 ST SANKARANKOIL 45 5114907 71 DT TIRUNELVELI 87 171830332

TOTAL 3777 314788857

62

Annexure 22 [Para 3.7.1] – Part.3

FITNESS CERTIFICATE OF STRONG ROOM NOT OBTAINED

SL.NO. DT/ST FC DUE DATE 1. ST AMBATTUR 05.11.2013 2. ST POLUR 05.01.2013 3. ST NEYVELI 31.01.2013 4. ST KATTUMANARKOIL 16.07.2011 5. ST,TIRUCHENGODE 19.10.2013 6. ST CHERANMAHADEVI 22.04.2014 7. ST AMBASAMUDRAM 01.05.2014 8. ST ALANGULAM 22.02.2014 9. ST VK PUDUR 22.02.2014 10. ST PALAYAMKOTTAI 09.03.2014 11. ST SANKARANKOIL 14.09.2013

63

Annexure 23 [Para 3.7 2] – Part.3

SAFE CUSTODY OF ARTICLES NOT TAKEN BACK ON DUE DATES

SL.NO. DISTRICT TREASURY/SUB TREASURY NO. OF ITEMS

1. ST THIRUTHURAIPOONDI 2 2. ST MANNARGUDI 2 3. ST PERAVURANI 4 4. ST KUMBAKONAM 3 5. DT THANJAVUR 11 6. DT VILLUPURAM 34 7. ST GUMMIDIPOONDI 1 8. ST AMBATTUR 14 9. ST TIRUVALLUR 6 10. DT TIRUVALLUR 12 11. DT TIRUVANNAMALAI 2 12. ST ARANI 9 13. ST CHEYYAR 11 14. ST CHENGAM 11 15. DT DINDIGUL 2 16. DT NAGERCOIL 1 17. DT TUTICORIN 25 18. ST TIRUCHENDUR 5 19. ST SRIVAIKUNTAM 4 20. ST KRISHNAGIRI 17 21. DT KRISHNAGIRI 21 22. DT DHARMAPURI 3 23. DT TRICHY 12 24. ST SRIRANGAM 1 25. ST AVINASHI 6 26. ST UDUMALPET 2 27. ST MUDUKULATHUR 1 28. DT RAMNAD 6 29. ST NEYVELI 2 30. ST PANRUTI 12 31. ST CHIDAMBARAM 17 32. ST TITTAGUDI 7 33. ST VRIDACHALAM 1 34. ST KATTUMANARKOIL 14 35. DT COIMBATORE 3 36. ST VANIYAMBADI 3 37. ST ARCOT 3 38. DT VELLORE 31 39. ST GUDIYATHAM 3

64

40. ST ARAKKONAM 2 41. ST TIRU[ATHUR 9 42. DT SIVAGANGA 14 43. ST KARAIKUDI 5 44. ST,PARAMATHI 3

45. ST,RASIPURAM 5

46. ST,TIRUCHENGODE 11 47. ST,GUDALUR 1 48. ST,KOTHAGIRI 1F 49. ST,COONOOR 3 50. DT,NILGIRIS 10 51. ST,USILAMPATTI 3 52. ST,MELUR 15 53. ST,VADIPATTI 5

54. ST,TIRUMANGALAM 6

55. ST,PERAIYUR 1 56. DT,MADURAI 63 57. ST,ARANTHANGI 5 58. ST,THIRUMAYAM 5 59. ST,ALANGUDI 3 60. DT,ERODE 5 61. ST,OMALUR 13 62. DT,SALEM 30 63. ST,FORT-TONDIARPET 63 64. ST,MAMBALAM-GUINDY 62 65. DT THENI 5 66. ST SATTUR 2 67. ST ARUPPUKOTTAI 2 68. DT VIRUDUNAGAR 9 69. ST SIVAKASI 4 70. ST CHERANMAHADEVI 6 71. ST AMBASAMUDRAM 2 72. ST VK PUDUR 6 73. ST PALAYAMKOTTAI 11 74. ST SANKARANKOIL 2 75. DT TIRUNELVELI 21

TOTAL 736

65

Annexure 24 [Para 3.8.1)]- Part.3

UNSOLD STAMPS - EXCESS STOCK (DENOMINATIONS MORE THAN Re.1)

SL.NO. DISTRICT TREASURY/ SUB TREASURY CATEGORY AMOUNT `

1. ST NANNILAM COPY STAMPS 20100

2. ST VALANGAIMAN COURT FEE PAPER 6818065

3. ST THIRUVIDAIMARUDUR CF LABEL 1437250

4. ST KUMBAKONAM INSURANCE, SPECIAL ADHESIVE 3065330

5. ST THIRUVARIARU SPL ADHESIVE, COURT FEE PAPER 2346840

6. ST PAPANASAM SPL ADHESIVE, COURT FEE LABEL 3955490

7. ST TIRUVALLUR CF-I LABEL, CF-II PAPER, COPY STAMP, INSURANCE STAMP & SPL ADHESIVE STAMP 124958404

8. ST VANDAVASI COURT FEE PAPER, SPECIAL ADHESIVE AND COURT FEE LABLE 3181000

9. ST ARANI COURT FEE LABLE 32000

10. ST CHEYYAR SPL ADHESIVE,& COURT FEE PAPER 5071500

11. ST POLUR SPL ADHESIVE, COURT FEE LABLE & COURT FEE PAPER 3043840

12. ST KOVILPATTI SPL ADHESIVE, NOTERY STAMPS & COURT FEE PAPER 489870

13. ST TIRUCHENDUR NOTORIAL & COURT FEE PAPER 1191395

14. ST SRIVAIKUNTAM COURT FEE STAMP, COURT FEE LABEL, NOTORIAL LABEL 9075200

15. ST KAYATHAR SPL ADHESIVE, COURT FEE LABEL 474200

16. ST VILATHIKULAM SPL ADHESIVE, COURT FEE PAPER 311890

17. ST SATHANKULAM SPL ADHESIVE AND NOTORIAL 370500

18. DT TRICHY HUNDI STAMPS 203504

19. ST TIRUVERUMBUR SPL. ADHESIVE 46,755

COURT FEE 669700

20. ST PALLADAM SPL. ADHESIVE 990000

COURT FEE LETTER 55000

21. ST AVINASHI COPY PAPER 4000

COURT FEE PAPER 16350

22. ST UDUMALPET COURT FEE LABEL 12824000

23. DT TIRUPPUR NOTARY 249600

INSURANCE 20000

SHARE TRANSFER 58853

24. ST KAMUTHI COPY STAMPS 10000

25. ST MUDUKULATHUR SPL.ADHESIVE 1080790

COPY STAMP 18000

COURT FEE LABEL 13400

26. DT RAMNAD REVENUE STAMPS 5600

SHARE TRANSFER STAMP 398000

INDIAN INSURANCE STAMP 660000

27. ST NEYVELI SPL. ADHESIVE 303500

NOTARY 64000

28. ST CHIDAMBARAM SPL.ADHESIVE STAMPS 2070000

COURT FEE LABELS 240000

66

29. ST TITTAGUDI SPL.ADHESIVE 10400

COURT FEE PAPER 525

NOTARY 7690

30. DT COIMBATORE NOTARY 28000

INSURANCE 531450

31. ST METTUPALAYAM COURT FEE LABEL 148900

COPY PAPER 4000

NOTARY 31200

SPL.ADHESIVE 8739985

INSURANCESTAMP 5808700

32. ST POLLACHI COURT FEE LABEL 184

COURT FEE PAPER 15001050

33. ST VANIYAMBADI SPL.ADHESIVE 15318000

34. ST ARCOT INSURANCE 214600

SPL.ADHESIVE 5979670

35. ST KATPADI INSURANCE 517000

SPL.ADHESIVE 13541805

36. DT VELLORE HUNDI STAMPS 65200

SHARE TRANSFER STAMPS 10620000

INSURANCE STAMPS 4308000

37. ST GUDIYATHAM INSURANCE 560000

SPL.ADHESIVE STAMPS 1025000

38. ST SHOLINGHUR COURT FEE STAMPS 282300

SPL. ADHESIVE 4181485

39. ST ARAKONAM SPL.ADHESIVE 76178460

COURT FEE LABELS 2687810

INSURANCE 3198200

NOTORIAL 48900

COURT FEE PAPERS 25147629

40. ST TIRUPATHUR COURT FEE IMPREST 201000

SLP. ADHESIVE 502920

41. ST ILAYANGUDI SPL.ADHESIVE 748870

COURT FEE 3006070

42. ST KARAIKUDI NOTORIAL 10500

SPL. ADHESIVE 3904770

43. ST MANAMADURAI SPL.ADHESIVE 224500

COURT FEE LABEL 286800

COURT FEE IMPREST 307390

44. ST,PARAMATHI

1 COURT FEE PAPER RS2584700 2 NOTARY STAMPS RS 94500 3 SPECIAL FOREIGN DT STAMPS 5677230

45. ST,GUDALUR SPECIAL ADHESIV,NOTARY 7762950

80000

46. ST,KOTHAGIRI 1 SPECIAL ADHESIVE 2 COURT FEE PAPER

1185000 1164000

47. ST,COONOOR SPECIAL ADHESIVE 3877500

48. ST,USILAMPATTI SPECIAL ADHESIVE 133400

49. ST,VADIPATTI SPECIAL ADHESIVE 1463000

67

COURT FEE 1151000

50. ST,TIRUMANGALAM SPECIAL ADHESIVE 526755

51. ST,PERAIYUR NON JUDICIAL 15000000

52. ST,SURAMANGALAM COURT FEE PAPER SPECIAL ADHESIVE

709244000 38189

53. ST,OMALUR COURT FEE LABEL SPECIAL ADHESIVE

240 810000

54. DT,SALEM HUNDI STAMPS 1000

55. ST,EGMORE-NUNGAMBAKKAM

NOTARIAL I.A.L.F FOREIGN BILL

150708 686336

2188216

56. ST,FORT-TONDIARPET FOREIGN BILL I.A.L.F

451490 7417886

57

ST,MAMBALAM-GUINDY

SHARE TRANSFER BROKER NOTE IALF NOTARY FOREIGN BILL C.F.LABEL

38160 1041500 807220 118470

10516045 34859

58 DT,CHENNAI

NON JUDICIAL COURT FEE LABEL SPECIAL ADHESIVE NOTARIAL REVENUE INSURANCE SHARE TRANSFER FOREIGN BILL HUNDI

5862 165948

20499803 311680 16686

16 682541 302957

1193253

59 RJD,CHENNAI

INSURANCE COURT FEE STAMPS NOTARY

2512000 2298740 237500

60 ST ARUPPUKOTTAI COURT FEE PAPER SPECIAL ADHESIVE

1712400 538630

61 ST THIRUCHULI COURT FEE STAMPS SPECIAL ADHESIVE

7500 63750

62 ST SIVAKASI COURT FEE PAPERS SPECIAL ADHESIVE

4440200 2942500

63 ST NANGUNERI COURT FEE STAMPS 1700000

64 DT,CHENNAI

NONJUDICIAL COURT FEE PAPER

3312000 3327500

65 ST SATTUR

SPECIAL ADHESIVE COURT FEE PAPER COURT FEE LABEL INSURANCE STAMPS

1970000 30000

430400 200000

66 ST CHERANMAHADEVI COURT FEE PAPER SPECIAL ADHESIVE

51512500 126000

67 ST VK PUDUR NON JUDICIAL COURT FEE LABEL

12630000 290000

68 ST PALAYAMKOTTAI

COURT FEE PAPER SPECIAL ADHESIVE NOTARY INSURANCE SHARE TRANSFER

23388000 40285000

243525 297600000

421695

69 ST SANKARANKOIL

COURT FEE LABEL COURT FEE PAPER SPECIAL ADHESIVE

144000 1488000

15989500

70 DT TIRUNELVELI HUNDI STAMPS 176439

TOTAL 1653984568

68

Annexure 25 (Para 3.9.1) of Part 3

KEEPING OF UNDISBURSED PAYMENT MADE THROUGH ECS

SL.NO DT/ST AMOUNT ` 1. ST THIRUTHURAIPOONDI 524254 2. ST MANNARGUDI 317967 3. DT THIRUVARUR 448063 4. ST KUMBAKONAM 245117 5. DT THANJAVUR 1108965 6. DT NAGAPATTINAM 1525300 7. DT VILLUPURAM 1373563 8. ST AMBATTUR 623670 9. ST TIRUVALLUR 21830 10. DT TIRUVALLUR 24332 11. DT TIRUVANNAMALAI 104271 12. ST VANDAVASI 5200 13. ST ARANI 453257 14. ST CHEYYAR 2682 15. DT NAGERCOIL 1621893 16. DT TUTICORIN 490019 17. ST KOVILPATTI 306843 18. ST TIRUCHENDUR 585057 19. ST SRIVAIKUNTAM 211258 20. ST KRISHNAGIRI 2560000 21. DT KRISHNAGIRI 665234 22. DT KARUR 370427 23. DT DHARMAPURI 1940882 24. PPO(CHENNAI) 142033 25. ST TIRUVERUMBUR 5000 26. ST AVINASHI 1200 27. DT TIRUPPUR 60578 28. ST KAMUTHI 40000 29. ST MUDUKULATHUR 20222 30. DT RAMNAD 278821 31. ST NEYVELI 31333 32. ST PANRUTI 34945 33. ST CHIDAMBARAM 59201 34. ST VRIDACHALAM 15085 35. ST KATTUMANARKOIL 29236 36. DT COIMBATORE 3155658 37. ST POLLACHI 315394 38. ST GUDIYATHAM 165102 39. ST SHOLINGHUR 19455 40. DT SIVAGANGA 550535 41. ST KARAIKUDI 865371

69

42. ST MANAMADURAI 81193 43. ST,RASIPURAM 1240005 44. ST,TIRUCHENGODE 738794 45. DT,NAMAKKAL 789643 46. ST,GUDALUR 167000 47. ST,KOTHAGIRI 34370 48. DT,NILGIRIS 204614 49. ST,USILAMPATTI 419708 50. ST,MELUR 319064 51. ST,VADIPATTI 84010 52. ST,TIRUMANGALAM 62400 53. ST,PERAIYUR 20000 54. DT,MADURAI 792552 55. ST,AVUDAYARKOIL 177340 56. ST,THIRUMAYAM 244900 57. ST,ALANGUDI 345278 58. DT,PUDUKOTTAI 294944 59. DT,SALEM 182241 60. ST ARUPPUKOTTAI 558691 61. ST NANGUNERI 27930 62. ST SIVAGIRI 288101 63. ST CHERANMAHADEVI 98455 64. ST AMBASAMUDRAM 32000 65. ST SANKARANKOIL 21860 66. DT TIRUNELVELI 565540

TOTAL 29109886

70

Annexure -26 ( PARA 3.10.1) – Part.2

INCORRECT CLASSIFICATION OF CPS CONTRIBUTION DEDUCTED FROM THE EMPLOYEES OF GOVERNMENT PANCHAYAT UNION, AIDED SCHOOL, MUNICIPAL SCHOOL ETC MADE

IN THE FOLLOWING DISTRICT TREASURIES

SL. NO. DT/ST 1. DT VILLUPURAM 2. DT TIRUVALUUR 3. DT TUTICORIN 4. PAO(SECTT) 5. DT DHARMAPURI 6. RJD TRICHY 7. DT RAMNAD 8. DT COIMBATORE 9. DT VELLORE 10. DT,ERODE 11. RJD,CHENNAI 12. PAO HIGHCOURT CHENNAI 13. ST NANGUNERI 14. DT TIRUNELVELI

71

Annexure 27 (Para 3.11) of Part 3

REVIEW OF AUTOMATED TREASURY BILL PASSING SYSTEM (ATBPS)

SL.NO DT/ST REASONS ` 1. ST NANNILAM DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS 2. ST THIRUTHURAIPOONDI DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS 3. ST MANNRGUDI DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS 4. ST VALANGAIMAN DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS 5. DT THIRUVARUR DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS

6. DT NAGAPATTINAM CLASSIFICATION OF ADDITI0ONAL PENSION/FP ON ACCOUNTS

7. DT VILLUPURAM DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS 8. ST TIRUVALLUR DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS

9. DT TIRUVALLUR DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS, ETC

10. DT TIRUVANNAMALAI INCORRECT CLASSIFICATION FOR ADDITIONAL PENSION

11. DT NAGERCOIL INCORRECT CLASSIFICATION OF ADDITIONAL PENSION/FP ON ACCOUNTS

12. DT TUTICORIN CLASSIFICATION OF ADDITIONAL PENSION/FP ON ACCOUNTS

13. ST SATHANKULAM CLASSIFICATION OF ADDITI0ONAL PENSION/FP ON ACCOUNTS

14. PAO(SECTT) DETAILS OF SUBSCRIBER NOT NOTED IN CHALLANS

72

Annexure 28 ( Para 3.12.1)

EXCESS PAYMENT OF HALF YEARLY INTEREST

IN RESPECT OF DEPOSITS OF LOCAL BODIES

SL.NO DT/ST AMOUNT 1. ST VANDAVASI 310 2. ST CHEYYAR 102 3. ST POLUR 2643 4. ST KAMUTHI 36 5. ST CHIDAMBARAM 1245 6. ST TITTAGUDI 2881 7. ST VRIDACHALAM 373 8. ST KATTUMANARKOIL 1317 9. DT COIMBATORE 9282

10. ST,USILAMPATTI 18587 11. ST,VADIPATTI 245 12. ST,OMALUR 976 13. DT,SALEM 9520 14. ST RAJAPALAYAM 5419

TOTAL 52936

73

Annexure 29 (Para 3.12.2)

MISC PARAS (Accounts)

SL.NO DT/ST REASONS `

1. ST THIRUVIDAIMARUDUR INCORRECT CLASSIFICATION OF RECEIPTS & PAYMENT OF UNCREDITED ECS ITEMS

2. ST PERAVURANI INCORRECT CLASSIFICATION OF RECEIPTS & PAYMENT OF UNCREDITED ECS ITEMS

3. ST KUMBAKONAM INCORRECT CLASSIFICATION OF RECEIPTS & PAYMENT OF UNCREDITED ECS ITEMS

4. ST PAPANASAM INCORRECT CLASSIFICATION OF RECEIPTS & PAYMENT OF UNCREDITED ECS ITEMS

5. DT THANJAVUR INCORRECT CLASSIFICATION OF RECEIPTS & PAYMENT OF UNCREDITED ECS ITEMS

DT THANJAVUR PD ACCOUNT NOT CLOSED AT THE END OF FINANCIAL YEAR

DT THANJAVUR PLUS AND MINUS MEMORANDUM

6. DT NAGAPATTINAM PD ACCOUNT NOT CLOSED AT THE END OF FINANCIAL YEAR

7. ST TIRUVALLUR EXCHANGE OF DUPLICATE KEYS

ST TIRUVALLUR REVIEW OF SERVICE BOOK

8. DT TIRUVALLUR REVIEW OF SERVICE BOOKS

DT TIRUVALLUR CASHIER SECURITY VALIDITY EXPIRED

DT TIRUVALLUR INCORRECT CLASSIFICATION OF EXPENDITURE OF SUBSISTENCE ALLOWALCE

9. DT TIRUVANNAMALAI PD ACCOUNT NOT CLOSED AT THE END OF FINANCIAL YEAR

10. DT DINDIGUL PD ACCOUNT NOT CLOSED AT THE END OF FINANCIAL YEAR

DT DINDIGUL REIVEW OF SERVICE BOOKS

11. DT NAGERCOIL PD ACCOUNT NOT CLOSED AT THE END OF FINANCIAL YEAR(3)

DT NAGERCOIL INCORRECT CLASSIFICATION – REMITTANCE AND CHEQUES 8782 PW

12. DT TUTICORIN MINUS BALANCE IN PD ACCOUNTS

DT TUTICORIN INCORRECT CLASSIFICATION FOR PENSIONARY BENEFITS FOR AIS OFFICERS

13. PAO(SOUTH) REVIEW OF OBJECTION BOOK – OUTSTANDING RS.107,62,42,823/-

PAO(SOUTH) INADMISSIBLE PAYMENT OF PROVISIONAL PENSION

14. SUPTD OF STAMPS, CHENNAI MISCLASSIFICATION – HUNDY STAMP

15. PAO(SECTT) INCORRECT CLASSIFICATION OF NPS CONTRIBUTION

PAO(SECTT) INCORRECT HEAD OF ACCOUNT NOTED IN SPF AND AIGPF REMITTANCE CHALLAN

16. DT KRISHNAGIRI DISCREPANCY IN PLUS AND MINUS MEMORANDUM

17. ST WALAJAHPET DISCREPANCY IN PLUS AND MINUS MEMORANDUM

18. DT RAMNAD INCORRECT CLASSIFICATION OF ADDITIONAL PENSION

19. DT COIMBATORE INCORRECT CLASSIFICATION OF ADDITIONAL PENSION

DT COIMBATORE SA27D MISCLASSIFICATION

20. ST VANIYAMBADI SHORT DEDUCTION OF LEAVE ON LOSS OF PAY

ST VANIYAMBADI OVERDRAWAL IN DEPOSIT A/C TO BE MADE GOOD

21. DT,PUDUKOTTAI UPLOADING OF DATA IN R/O CENTRAL FREEDOM FIGHTER’S PENSIONER

22. ST,THIRUMANGALAM DEFECTIVE MAINTAINENCE OF PENSION AUDIT REGISTERS

23. DT,MADURAI REVIEW OF ‘e PENSION SOFTWARE I

DT,MADURAI REVIEW OF ‘e PENSION SOFTWARE II

DT,MADURAI REVIEW OF PAN NO. IN THE INCOME TAX STATEMENT

74

24. DT, VIRUDUNAGAR NON RESTRICTION OF FP TO THE MAX

25. ST,TIRUCHENGODE DOD NOT NOTED IN THE PENSION PAYMENT REGISTER

ST,TIRUCHENGODE REVIEW OF HALF SHARE FP

26. ST,NANGUNERI UPLOADING OF DATA IN R/O CENTRAL FREEDOM FIGHTER’S PENSIONER

27. ST,SIVAGIRI DATE OF MARRIAGE OF FAMILY PENSIONER TO BE ASCERTAINED

28. ST,CHERANMAHADEVI DOD NOT NOTED IN THE CHECK REGISTER

29. DT,TIRUNELVELI REVIEW OF HALF SHARE PENSION

30. DT,NAMAKKAL RECONILIATION REGISTER

31. PAO,MADURAI TOUR ADVANCES

32. DT,NILGIRIS INCORRECT CLASSIFICATION OF ADDITIONAL PENSION

DT,NILGIRIS RECONCILIATION REGISTER

DT,NILGIRIS INCORRECT CLASSIFICATION OF ALL INDIA SERVICE PENSION

DT,NILGIRIS REVIEW OF SERVICE BOOK

33. ST,USILAMPATTI OVER DRAWL OF LOCAL FUND DEPOSIT ACCOUNT TO BE RECONCILED

34. DT,MADURAI INCORRECT CLASSIFICATION OF ALL INDIA SERVICE PENSION

RJD,MADURAI EXCESS/IRREGULAR PAYMENT MADE UNDER SPF CUM GRATURITY TOBE RECOVERD Rs.15000

RJD,MADURAI INCORRECT CLASSSIFICATION OF RECEIPT AND PAYMENT OF ECS ITEMS

RJD,MADURAI PD A/C CREATED OUT OF CONSOLIDATED FUND OF INDIA NOT CLOSED

35. DT,PUDUKOTTAI UNNECESSARY LOCKING OF GOVT, MONEY OUT OF GOVT,A/C

DT,PUDUKOTTAI RECONILIATION REGISTER

DTPUDUKOTTAI REVIEW OF DCRG/GPF PAYMENT REGISTER

36. DTA ,CHENNAI

INORDINATE DELAY INIMPLEMENTATION OF DIGITAL SIGNATURE CERTIFICATES LEADING TO LOCKING OF GOVT. FUNDS

DTA ,CHENNAI A CRITICALANALYSIS OF THE STAFFING PATTERN

DTA ,CHENNAI E-ASSET MANAGEMENT SYSTEM

DTA ,CHENNAI DOCUMENTATION OF IT SECURITY POLICY

DTA ,CHENNAI

INCORRECT REGULATION OF INCREMENT IN THE PROMOTIONAL POST OF SUPEREINTENDENT RESULTIONG IN EXCESS PAYMENT

DTA ,CHENNAI REVISION OF MANUAL

37. DT,ERODE INCORRECT CLASSIFICATION OF ADDITIONAL PENSION

DT,ERODE REVIEW OF 41 C REGISTERS

38. PAO EAST INCORRECT PAYMENT OF PROVISIONAL PENSION

PAO EAST INADMISSIBLE PAYMENT OF PROVISIONAL PENSION TO SDOS’

PAO,EAST NON ADJUSTMENT OF TEMP.ADVANCE BY THE DEPARTMENTAL OFFICERS

PAO,EAST REVIEW OF OBJECTION BOOK PENDING CLEARANCE OF O/S ITEMS

PAO,EAST SPECIMEN SIGNATURE REGISTER IN R/O AOS’ OF AG’S OFFICE NOT MAINTAINED

PAO,EAST

INCORRECT REGULATION OF INCREMENT IN THE PROMOTIONAL POST OF SUPEREINTENDENT RESULTIONG IN EXCESS PAYMENT

39. DT,SALEM PAYMENT WITHOUT AUTHORITY FROM PRL.AG,CHENNAI

DT,SALEM RECONILIATION REGISTER

DT,SALEM REVIEW OF SERVICE BOOK

40. RJD,CHENNAI INCORRECT CLASSIFICATION OF ADDITIONAL PENSION

RJD,CHENNAI INCORRECT CLASSIFICATION OF ALL INDIA SERVICE PENSION

75

RJD,CHENNAI PENDENCY OF PAG(A&E) PARAS

RJD,CHENNAI RECONCILIATION NOT DONE BY DEPT.

41. PAO HIGHCOURT CHENNAI ADVANCES (OTHER THAN ARTICLE 99) PENDING ADJUSTMENT RS.6,49,95,096

42. DT THENI

SA27C DISCREPANCY BETWEEN CB OF THE PREVIOUS MONTH WITH OB OF THE CURRENT MONTH OF VARIOUS DEPOSITS TO BE RECTIFIED

43. ST SATTUR TIMEBARRED GPF AUTHORISATIONS NOT SENT TO PR.AG CHENNAI FOR REVALIDATION

44. ST RAJAPALAYAM INCORRECT CLASSIFICATION OF RECEIPTS AND PAYMENTS OF UNCREDITED ECS RETURNED BY THE BANK

ST RAJAPALAYAM TIMEBARRED GPF/DCRG AUTHORISATIONS NOT SENT TO PR.AG CHENNAI

45. ST ARUPPUKOTTAI INCORRECT CLASSIFICATION OF RECEIPTS AND PAYMENTS OF UNCREDITED ECS RETURNED BY THE BANK

46. ST THIRUCHULI INCORRECT CLASSIFICATION OF RECEIPTS AND PAYMENTS OF UNCREDITED ECS RETURNED BY THE BANK

47. DT VIRUDUNAGAR INCORRECT CLASSIFICATION OF RECEIPTS AND PAYMENTS OF UNCREDITED ECS RETURNED BY THE BANK

DT VIRUDUNAGAR RECONCILIATION NOT DONE

48. ST NANGUNERI REVIEW OF DCRG/GPF PAYMENT REGISTER

49. ST CHERANMAHADEVI REVIEW OF GPF PAYMENT REGISTER

50. ST AMBASAMUDRAM REVIEW OF GPF PAYMENT REGISTER

51. ST ALANGULAM EXCHANGE OF DUPLICATE KEYS NOT DONE

52. ST VK PUDUR NON AVAILABILITY OF THE DETAILS REG. ECS RETURNS (SALARY&NON SALARY ITEMS)

53. ST PALAYAMKOTTAI REVIEW OF GPF PAYMENT REGISTER

54. ST SANKARANKOIL REVIEW OF DCRG/GPF PAYMENT REGISTER

55. DT TIRUNELVELI RECONILIATION REGISTER

DT TIRUNELVELI REVIEW OF GPF SCHEDULES-FW/PW-NOTICED

56. ST,GUDALUR REVIEW OF DCRG PAYMENT REGISTER

57. ST,THIRUMANGALAM REVIEW OF DCRG PAYMENT REGISTER

58. ST,OMALUR REVIEW OF DCRG PAYMENT REGISTER

59. DT TRICHY ADVERSE BALANCE IN PD ACCOUNTS

76

Annexure 30 (Para 3.12.2)

MISC PARAS (PENSION)

SL.NO DT/ST GIST OF PARA

1. DT NAGAPATTINAM SHORT DEDUCTION FAMILY SECURITY FUND

2. DT VILLUPURAM SHORT DEDUCTION FAMILY SECURITY FUND

3. ST GUMMIDIPOONDI SHORT DEDUCTION FAMILY SECURITY FUND

4. ST AMBATTUR SHORT DEDUCTION FAMILY SECURITY FUND

5. DT TIRUVALLUR 15 DISBURSERS HALF NOT PRODUCED FOR AUDIT

DT TIRUVALLUR INCORRECT PAYMENT OF PROVISIONAL PENSION

6. PAO(SOUTH) SHORT DEDUCTION FAMILY SECURITY FUND

7. DT COIMBATORE RECOVERY OF FAKE PAYMENT OF MILITARY PENSION

DT COIMBATORE AIS PENSION MICLASSIFIED UNDER STATE PENSION

DT COIMBATORE ‘E-PENSION’ MODIFICATION REQUIRED IN SOFTWARE

77

Annexure 31 (para 3.12.3)

REVISION TO BE DONE W.R.T. G.O.235/168

SL. NO. DT/ST

NO. OF CASES

1. ST THIRUTHURAIPOONDI 1 2. ST MANNARGUDI 1 3. ST VALANGAIMAN 2 4. DT THIRUVARUR 1 5. DT NAGAPATTINAM 16 6. DT VILLUPURAM 5 7. DT TIRUVALLUR 3 8. ST AMBATTUR 5 9. ST GUMMIDIPOONDI 1 10. DT,ERODE 5

DT,ERODE 2 11. ST,AVUDAYARKOIL 1 12. DT,PUDUKOTTAI 11

DT,PUDUKOTTAI 7 13. ST,PERAIYUR 1 14. DT,MADURAI 12 15. ST,RASIPURAM 5 16. DT,NAMAKKAL 7 17. ST,NANGUNERI 2 18. ST,CHERANMAHADEVI 2 19. ST,AMBASAMUDRAM 4 20. ST,ALANGUDI 1 21. V.K.PUDUR 11 22. ST,PALAYAMKOTAI 2 23. ST,SANKARANKOIL 3 24. DT,TIRUNELVELI 2 25. DT KRISHNAGIRI 1 26. DT KARUR 1 27. PAO(CORPN) 1 28. ST ARANTHANGI 1 29. ST THIRUMAYAM 1 30. ST ALANGUDI 1 31. ST,PARAMATHY 1 32. ST,TIRUCHENGODE 1 33. ST SIVAGIRI 1

Total 122

78

Annexure 32 [Para 4.6] – Part.4

Miscellaneous Items pertaining to RESIDENT AUDIT units of PAY AND ACCOUNTS OFFICES Sl.No PAO Brief description of objections Amount involved 1 Secretariat Amount kept idle for a prolonged period of 6

years with Tamil Nadu Tourism Development Corporation (TTDC) Chennai

`1,35,000/-

Excess DA on Pension payment in respect of re employed pensioners without confirmation of stoppage of DA from PAO

`1,05,496/-

Audit against sanctions: Instructions in the GO‟s not followed while passing the Bills by PAO resulted in non deduction of IT at source

`8,639/-

Payment of Legal fee classified under sub detailed head commitment charges instead of Professional and special services and also resulted in non deduction of IT.

-

Amount sanctioned under “New Service‟ to be met from CF II in the financial year 2012-13, whereas paid in 2013-14 without sanction order for drawal from CF II (MAWS Department)

-

2 North PD accounts not in operation for more than 3 years: 33 items

`62,49,791.56

3 High Court, Chennai

Reimbursement of spectacle charges `2,06,843/-

Rebate not claimed for loading Franking machine `2,04,714/- Flight charges paid without any reasons `1,71,624/- Incorrect procedure adopted to adjust advance `1,43,791/- Income Tax transfer credit not effected `1,02,649/- Excess payment of leave salary `1,02,159/- Double payment of Telephone charges `22,860/-

4 East Voucher - SA18 F - 12/2013 Token No 84752 dt 02.12.2013 found missing

`44.65.975/-

Income tax component deducted in the vouchers but not shown in list of payments 11/2013

END OF THE REPORT