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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)
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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)
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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]
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 6
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 7
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 8
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 9
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 10
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
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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.
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4.4.4 Non closure of inoperative Personal Ledger Accounts (PLA) and
non- verification of PLA Pass Books
In accordance with the provisions contained in Rule 12.7 of H.P.
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.
During local inspection of District Treasuries/Treasuries, it was noticed
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
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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.
During inspection of District Treasuries/Treasuries, it was noticed that
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.
During local inspection of District Treasuries/Treasuries, it was noticed
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.
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4.5.3 Irregularities in the maintenance of Bill Transit Register (BTRs).
In accordance with the provisions contained in Rule 5.18 of H.P.
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.
During inspection of District Treasuries/Treasuries, it was noticed that
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.
During local inspection of District Treasuries/Treasuries, it was noticed
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
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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.
During inspection of District Treasuries/Treasuries, it was noticed that
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
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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/-
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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.
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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.
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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.
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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.
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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.
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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.
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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.
During inspection of District Treasuries/Treasuries, it was noticed that
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.
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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.
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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
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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
During local inspection of District Treasuries/Treasuries, it was noticed
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
In accordance with the provisions contained in Rule 2.9 of H.P.
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 27
During inspection of District Treasuries/Treasuries, it was noticed that
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:-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 28
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 29
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).
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 30
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 31
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 32
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)
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 33
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 34
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 35
Sl. No Name of Treasury Banking/Non 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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 36
Sl. No Name of Treasury Banking/Non 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
64. Capital Treasury,Shimla Banking
65. District Treasury, Shimla Banking
66. Sub-Treasury, Suni Banking
64. Capital Treasury,Shimla Banking
65. District Treasury, Shimla Banking
66. Sub-Treasury, Suni Banking
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 37
Sl. No Name of Treasury Banking/Non 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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 38
Sl. No Name of Treasury Banking/Non Banking
Una District
97 District Treasury Una Banking
98 Sub-Treasury Haroli Banking
99 Sub-Treasury Bangana Banking
100 Sub-Treasury Amb Banking
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 39
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 40
Sl.
No
Distt. Treasury Sl.No. Treasury Period of
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 41
Sl.
No
Distt. Treasury Sl.No. Treasury Period of
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 42
Sl.
No
Distt. Treasury Sl.No. Treasury Period of
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
Findings of inspection Page 43
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
56
Sr.
No.
Name of Treasury I.R. Para
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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.
Name of Treasury I.R. Para
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
73
ANNEXURE-XXV ( Ref. to Para-4.6.7)
Irregularities noticed in G.P.F. payments.
Sr.
No.
Name of Treasury I.R. Para
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
74
ANNEXURE-XXVI ( Ref. to Para-4.6.8)
GPF payment authorized without mentioning GPF Account Number.
Sr.
No.
Name of Treasury I.R. Para
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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.
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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 ---
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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--
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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/-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
85
ANNEXURE-XXXVII ( Ref. to Para-4.12.4)
Less deduction of Standard License fees for Govt. accommodation.
S.
No.
Name of Treasury I.R. Para
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-
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
88
ANNEXURE-XL (Ref to Para -4.12.8)
Operation of unauthorized DDOs in the Treasury.
Sr.
No.
Name of Treasury I.R. Para
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
Annual Review on the working of Treasuries in Himachal Pradesh for the year 2013-14
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