0

Office of the Principal Accountant General (A&E),

Assam, Guwahati

Report on the

Annual Review on the working of Treasuries in Assam for the

year 2011-12

1

Table of contents

Page No

(i) Preface 2

(ii) Highlights 3

(iii) Part 1: Introductory 4

(iv) Part 2: Defects noticed during compilation and

verification of accounts 5

(v)

Part 3: Defects and other irregularities noticed

during inspection of Treasuries

7

2

Preface

Government transactions are carried out through the treasuries of the state. It is an

organization through which government receipts are collected and expenditures are made.

Government has devised codes, manuals and procedures with the idea to run the treasury

works smoothly and to maintain the records of the treasuries systematically for future

accountability. Treasury inspection is done to see whether the rules and regulation made by

the government is observed. Inspection Party also sees the maintenance of the records in the

treasury.

The „Annual Review on the working of Treasuries in Assam for the year 2011-12‟ is

prepared to focus the irregularities/lapses as observed in the inspection of the treasuries and

Sub-Treasuries of the state. This review report is prepared in three parts.

Part-1 Introductory.

Part-2 Defects noticed during compilation and verification of accounts.

Part-3 Defects and irregularities noticed during inspection of Treasuries.

The deficiencies as observed during the inspection are brought to the notice of the

government. Necessary remedial measures are also advised to the authorities concerned to set

right the deficiencies found in the inspection. This is an effort to highlight the area where the

government loses occurred and to watch the limitation of expenditure as per budget

sanctioned by the government.

I hope this report will be successful for creating a healthy atmosphere in the

administration of the treasury.

Guwahati

Dated: Principal Accountant General (A&E), Assam.

3

Highlights

Sl No. Important items PageNo

1 Diversion of funds to 8443-Civil Deposits 5

2 Deficiencies noticed in maintenance of Strong Room 8

3 Non verification of valuables by departmental officers 9

4 Preservation of documents in Strong Room 9

5 Payment of Pension/ Death cum Retirement Gratuity and Commutation 10

6 Excess Payment of Pension 11

7 Non transfer of Pension Payment Order to the bank 11

8 Lapsed /Cessation of Pension 12

9 Misclassification of GPF withdrawals 12

10 Irregularities in the payment of GPF money 14

11 Non submission of DCC bills 17

12 Mis classification of Accounts 17

13 Non utilization of amount allotted under 12th

Finance Commission 18

14 Non-maintenance of Reconciliation Register 18

15 Observation on Form-51 for Schedule of settlement with Treasury 19

16 Non maintenance of Incumbency Register under each DDO 21

4

Part 1

Introductory

1.1 Administrative System - General

The financial activities of the government are carried out by state treasuries. The

administrative control of the Treasuries/Sub-Treasuries is with the Finance Department of the

Government of Assam. The immediate administrative control of the Treasuries/Sub-

Treasuries is vested with the Deputy Commissioner at the District level, Sub-Divisional

Officer (Civil) at the Sub-Division level. However, the Director of Accounts and Treasuries,

Assam controls the whole functioning of treasuries. The Inspector General of Stamps, Assam

procures and distributes the stamps to the Treasuries in Assam.

1.2 Organisational set up

(i) There are 27 (twenty seven) Treasuries (including Shillong Treasury) and 32 (thirty

two) Sub-Treasuries are functioning in Assam as on 31 March 2012. All of them are Banking

Treasuries/Sub-Treasuries. Shilling South Treasury is a District Treasury located in the State

of Meghalaya. This treasury is regarded as a Treasury of Assam for all practical purposes as

per the standing arrangement between the Government of Meghalaya and the Government of

Assam in consultation with the Accountant General (A&E), Meghalaya etc., Shillong and the

Comptroller & Auditor General of India, New Delhi.

(ii) As per the norms, all District Treasuries and the Sub-Treasuries in the State and the

Shillong Treasury in the State of Meghalaya render monthly accounts to the Principal

Accountant General (A&E), Assam. After computerization of the treasuries and introduction

of Comprehensive Treasury Management Information System (CTMIS), the Government of

Assam has dispensed with the procedural requirement of submission accounts by Sub

Treasuries to the District Treasuries for incorporation in the monthly accounts of the District

Treasuries and their submission to the Principal Accountant General (A&E), Assam.

(iii) The Government of Assam, already introduced online payment of taxes through the

State bank of India and the accounts of these tax receipts are maintained by a Cyber Treasury

attached to the Dispur Treasury. The Treasury Officer is responsible to submit the accounts to

the Principal Accountant General (A&E), Assam in this regard.

(iv) Morigaon Treasury and Sub-Treasuries at Bihpuria Tinali, Dhakuakhana, Gormur,

Margherita, Naharkatia, Ramkrishnanagar, Titabor and Bokakhat transecting their cash

business through the United Bank of India. The Sub-Treasuries located at Chapakhowa, Tihu

and Belsor transact cash business through the Union Bank of India, United Commercial Bank

and Central Bank of India respectively. Remaining Treasuries and Sub-Treasuries transact

their cash business through the State Bank of India.

(v) A list of Treasuries/Sub-Treasuries functioning in Assam is given in Annexure A.

5

Part 2

Defects noticed during compilation and verification of

accounts

2.1 Delay in submission of Monthly Accounts The Account Code Vol-II provides that the treasuries should submit their monthly

accounts along with connected documents to the Principal Accountant General (A&E),

Assam in two lists viz. First List for transactions from 1st to 10th of the month and the

Second List for transactions from 11th to the last day of the month. However, after

computerization of treasuries by introduction of Comprehensive Treasury Management

Information System (CTMIS) software in 2006, the Government of Assam has issued orders

that the treasuries in Assam are to submit their monthly accounts in One List by 10th

of the

following month. Delay in rendition of monthly accounts has been observed in respect of

Biswanath Chariali, Cachar, Dispur, Dergaon, Goalpara, Hamren, Halflong, Hailakandi,

Hojai, Kamrup, Morigaon, New Guwahati, Nalbari, Nagaon, Pathsala, Sonitpur, Titabor,

Udalguri, Gormur, Assam House, New Delhi Treasuries/Sub-Treasuries during the year. The

extent of delay in rendition of monthly accounts by the Treasuries and Sub Treasuries in

Assam for the year 2011-12 is shown in Annexure B.

2.2 Delay in receipt of wanting vouchers /Schedules from Treasuries

As per Rule 4 of Assam Treasury Rules and Subsidiary Orders, all vouchers, schedules

and challans relating to payments and receipts should be attached with the List of Payments

and Cash Account and submitted to the Principal Accountant General (A&E), Assam with the

Monthly Accounts.

It was observed that the List of Payment and Cash Accounts submitted by most of the

treasuries along with Payment Schedules and Receipt Schedules were not fully supported by

vouchers and challans. Consequently, the amounts pertaining to wanting vouchers in

Payment Schedule and Challans in Receipt Schedule were booked under the head Objection

Book Suspense instead of the final head of account. The expenditure thus reflected against

the concerned functional Major Heads would not show the true picture of payments and

receipts. However, wanting vouchers/schedules have been called from the concerned

departments for clearance of outstanding items under Objection Book Suspense. However,

the amount lying under Objection Book Suspense for the year up to 2011-12 is shown below:

Payments Receipts

NTA TA TOTAL NTA TA TOTAL

546,41,07,457 99,51,78,122 645,92,85,579 9,39,00,598 5,78,362 9,44,78,960

2.3 Diversion of funds to 8443-Civil Deposits

S.O. 50 below T.R.16 of Assam Treasury Rules and Subsidiary Orders provides that

money should not be withdrawn from the treasury unless it is required for immediate

disbursement and it is not permissible to draw advances to prevent lapse of budget grants.

The Departmental authorities should utilize the funds allotted to them to incur expenditure for

6

the purposes for which the funds were authorized by the State Legislature. However, it was

noticed that the Departmental authorities had withdrawn amounts totaling to

Rs.661,65,32,243 from the Consolidated Fund of the State showing these as expenditure

against the concerned Service heads and credited the amount under the head „8443-Civil

Deposits‟ in the Public Account. Diversion of funds in this manner is in violation of the

Assam Financial Rules which stipulates that money should be drawn from Treasury only

when it is actually required for meeting legitimate government expenditure. The departments

thus diverted the funds without the approval of State Legislature. The details of treasury wise/

major head wise amounts diverted during the year are furnished in Annexure-C.

2.4 Non submission of Plus Minus Memorandum

Article 110 of Account Code Vol-II provides that the Treasury Officers have to

submit Plus Minus Memoranda of the Deposit Accounts to the Accountant General (A&E),

Assam showing the OB, receipts, payment and CB and the lapsed amount of each Deposit

Account after the closing of monthly accounts. The accuracy of the deposit accounts

maintained by the Accountant General can not be verified without receipt of Plus and Minus

Memoranda. During the year, 14 (fourteen) treasuries submitted Plus and Minus

Memorandum in every month. 17 (seventeen) treasuries did not submit the Plus and Minus

Memorandum at all. 6 (six) treasuries did not maintain the Plus and Minus Memorandum.

The remaining 22 (twenty two) treasuries submitted it partially for some months during the

year. The position of submission of Plus and Minus Memorandum by treasuries during the

year is shown in Annexure-D.

2.5 Accounts with Railways and Defence

Transactions relating to Railways and Defense which take place in a State Treasury are

initially adjusted against the balances of State Government concerned and are classified under

the head of account 8658 - Suspense Account 102 - Suspense (Civil) - Adjusting Account

with Railways/Defense etc.

At present, all relevant vouchers/challans are sent by Treasuries directly to the

Accounting Authorities of Railways/Defense and payment/receipt schedules only are sent to

the Principal Accountant General (A&E), Assam. Based on the schedules received from the

treasury, Principal Accountant General (A&E), Assam raises debit against the Department of

Railways/Defense for the amount. Cheques/drafts received from the Departments in

settlement of the claims are deposited in the Treasury and after collection the Suspense head

is cleared.

An amount of Rs 1,88,636/ (Dr) and Rs 43,180/ (Dr) is lying outstanding against NF

Railways and Defense respectively as the concerned Treasuries did not submit the vouchers

etc. to NF Railways/Defense. Out of the amount of Defense, a sum of Rs 8,910/- has since

been reimbursed by CDA Allahabad.

7

Part 3

Defects and other irregularities noticed during inspection

of Treasuries

3.1 The following Treasuries and Sub-Treasuries were inspected during the year

2011-12:

Sl No. Name of Treasury/Sub- Treasury Quarter in which inspected

1 Pathsala Sub- Treasury First Quarter (April – June‟2011)

2 Gossaigaon Sub-Treasury -do-

3 Goalpara Treasury -do-

4 Bilasipara Sub Treasury -do-

5 Nalbari Treasury -do-

6 Tihu Sub- Treasury -do-

7 Jorhat Treasury -do-

8 Dispur Treasury. -do-

9 Lakhimpur Treasury Second Quarter (July-Sept‟2011)

10 Sonitpur Treasury -do-

11 Jonai Sub- Treasury -do-

12 Dibrugarh Treasury -do-

13 Bokajan Sub-Treasury -do-

14 Kamrup Treasury -do-

15 Titabor Sub- Treasury -do-

16 Maibong Sub-Treasury -do-

17 Nagaon Treasury

18 New Guwahati Treasury

19 Dhemaji Treasury Third Quarter ( Oct-Dec‟2011 )

20 Tinsukia Treasury -do

21 Gormur Sub-Treasury -do-

22 Udalguri Sub-Treasury -do-

23 Dhubri Treasury -do-

24 Cachar Treasury -do-

25 Karimganj Treasury -do-

26 Mangaldoi Treasury -do-

8

27 Diphu Treasury -do-

28 Barpeta Treasury Fourth Quarter (Jan-Mar‟2012 )

29 Kokrajhar Treasury -do-

30 Gohpur Sub- Treasury -do-

31 Golaghat Treasury -do-

32 Sibsagar Treasury -do-

33 Hailakandi Treasury -do-

34 Halflong Treasury

3.2 Deficiencies noticed in maintenance of Strong Room

3.2.1 Non obtaining of strong room certificates for fitness and security of the treasury

As per provision of Rule 4(b) of Appendix iv to Assam Treasury Rules, the Treasury

officer should obtain an annual certificate from the Executive Engineer of PWD (i.e, in no

case the certificate could be obtained below the rank of Executive Engineer, PWD) regarding

fitness of the building and Superintendent of Police will certify the positions of the sentries

related to Strong Room. Both the certificates should be hung in a conspicuous place within

the Strong Room. Moreover, the required certificate should be obtained in time from the

aforesaid authorities before expiry of earlier periods keeping in mind that all valuables are

lodged in the strong room of the Treasury.

This procedure was not followed in Diphu, Dhemaji, Goalpara, Hailakandi and

Dibrugarh treasuries. Moreover, the preservation system of valuables in Diphu treasury was

found not in order. It was suggested to take up the matter with the appropriate authority for

sanction of additional storage system like Steel Compactor of Godrej Company i.e, modern &

most secured storage system for storage. A Statement showing the deficiencies as observed in

the inspection of Treasuries are shown below:

Sl No. Name of Treasury Deficiencies observed

1 Diphu Fitness certificate of the treasury was obtained from the

Asstt. Executive Engineer on 21/12/2011, i.e, after lapse

of about 9 months from the date of last expiry.

2 Dhemaji Fitness certificate for the year 2010-11 was not obtained.

3 Goalpara Certificate from the District Superintendent of Police has

not been obtained since long.

4 Hailakandi District Superintendent of Police did not furnish the

security certificate. The last certificate issued vide No.

HKD/R/10/7233 dtd.10/12/10 for the 2009-10.

4 Dibrugarh Security certificate of the strong room issued by the

District Superintendent of Police is on 24.01.2011.

9

3.2.2 Non verification of valuables by departmental officers

As per Rule 58 of Assam Financial Rules, the Departmental Officers are required to keep

their duplicate keys in a sealed cover in the strong room of the Treasury and the Treasury

Officer is to maintain a Duplicate Key Register. The Departmental Officers should physically

verify the sealed cover each year to see that the keys kept by them are in tact and a note to

that effect is to be made in the Register of Duplicate keys. Further, Rule 61 of Assam

Financial Rules provides that cash chests or sealed bags belonging to other departments may

be lodged in the treasury for safe custody. The Departmental Officers are required to verify

the deposited articles at least once in a year in the month of April and record a certificate with

their signatures and date in the Register of Valuables maintained in the Treasury. The annual

verification of valuables was not done at Sonitpur, Kamrup and Dibrugarh Treasuy. Treasury

Officers were requested to verify their valuables immediately and to maintain the annual

verification of valuables regularly. A few valuables noted in the Register of Valuables of

Dhemaji Treasury but not verified during the last 20 years by the Departmental Officers are

given in Annexure-E.

3.2.3 Preservation of documents in Strong Room

Inspection Party observed that the Strong Room maintained in the building is very old

and so the documents could not be preserved systematically due to insufficient space.

Further, the documents are kept haphazardly in the Strong Room and there is no management

of space. Treasury Officers are requested to take remedial measures for finding out more

space in order to preserve the documents systematically. Details of observation given by the

Inspecting Officer are given below:

Name of

Treasury

Observation Remedial measures

Sonitpur The strong room arranged in the

building is very old and all

surrounding walls have cracked.

Treasury Officer is requested to take

up the matter with the higher

authority for immediate repair/

renovation

Diphu The valuables are kept in the old

wooden Almirah, the condition of

which is not safe.

Treasury Officer is requested to take

up the matter with the higher

authority for sanction of additional

storage system like Steel Compactor

of Godrej Company i.e, modern &

most secured storage system for

storage.

Dhemaji It was observed that a lot of

unserviceable/damaged stamps

amounted to Rs1815784/- were lying

in the strong room and occupied space

unnecessarily

Treasury Officer is requested to take

up the matter with the higher

authority to dispose these stamps

and to create more space for the

strong room

10

3.2.4 Deficiencies in the maintenance of Non Judicial Stamp account

It was observed that Non Judicial Stamps worth Rs.32,00,000/- were received by

Dhemaji treasury from Sonitpur Treasury vide Invoice No.TRY.1/97/45 dated 20.08.2010

which was authenticated by Treasury Officer on 21.08.2010. On scrutiny, it was observed

that those stamps were not entered into stock account as on 21.08.2010 but incorporated

partially on subsequent dates. The Non Judicial Stamps for denomination Rs.5/-, numbering

36750 against 40000 was entered on 1.09.2010 leaving 3250 Non Judicial Stamps valued

Rs.16250/-. Similarly, total Non Judicial Stamps of Rs.2,06,900/- were not taken in to the

stock account as shown below:

Denomination of

Non Judicial Stamp

Rs.

Invoice Entered into stock

account

Excluded Value

(Rs)

5/- 40000 36750 3250 16250

10/- 50000 35300 14700 147000

20/- 50000 48000 2000 40000

50/- 30000 29927 73 3650

Total 206900

Treasury Officer verbally stated that the treasury discontinued maintenance of Double

& Single Lock Stock Account Registers manually. Due to error in CTMIS the stock entry has

shown short; but there is no discrepancy as per issue. Treasury Officer submitted certified

statements of stock issue account based on receipt of challans in support of his claim.

Treasury Officer is requested to maintain the Double and Single Lock Stock Account

Registers manually and to reconcile the discrepancies mentioned above.

3.3 Pension and GPF related issues

3.3.1 Payment of Pension/ Death cum Retirement Gratuity and Commutation Inspection Party verified the relevant records of Jothat treasury and observed the

following irregularities in the payment of Pension and Death cum Retirement Gratuity:

(i)On scrutiny of Subsidiary Register under 2071- Pension and Other Retirement

Benefits, it was observed that the recoveries on account of payment of provisional

pension/ Death cum Retirement Gratuity as well as other recoveries as mentioned in

both halves of Pension Payment Orders were not reflected in the system. Treasury

Officer stated that there is no provision in the system to adjust the said recovery. As a

result, payment was made after manually adjusting the recovered amount and only net

payment was recorded in the system. As such the recovered amounts were kept out

side the accounts of the Government. Further, it was also noticed that no GPO number

was captured in the system since there was no reflection of the GPO number in the

pension payment subsidiary register.

11

(ii) On scrutiny of Commutation Register, it was seen that only the Authority letter

No. and Date with commuted value of the pensioner and the name of the Drawing

Bank was noted without indicating the amount of reduced pension due to

commutation and the effective date of reduced pension.

Treasury Officer is requested to look in to the matter and to take up the matter with

the Director of Accounts and Treasuries, Assam for necessary modification in CTMIS. He is

also requested to take initiative for recording the details of drawal of commutated value on

receipt of Bank Scroll and also the date from which the reduced pension becomes effective

under intimation to the Principal Accountant General (A&E), Assam.

3.3.2 Record for First Payment of Pension

As per norms, First Payment of Pension is made by the Treasury Officer and

thereafter the PPOs are sent to the respective Public Sector Banks on receipt of willingness

from the pensioners. It may be pointed out that all information regarding payment of

Pension/Family Pension (i.e. Basic Pension, Gratuity, Date of commencement of pension,

Name of dependents and details of recoveries etc.) are to be made in a register at the time of

making first payment. This is required for taking further course of action in future. It was

observed that most of the treasuries maintained a register which contained partial information

and Inspection Party could not verify the status of the payment of pension due to want of

details information. As such, Treasury Officers were requested to maintain the register with

details of information and such register should be reviewed and updated from time to time.

3.3.3 Non transfer of Pension Payment Order to the bank

As per the government instruction, all the pension payments should be made through

the nationalized banks on the basis of option furnished by the pensioners. Treasury Officer

should maintain necessary records of all Pension Payment Orders before transferring them to

the different nationalized banks. Moreover, the debit scrolls are also to be maintained in the

treasury to ensure the correctness of pension payment made by the respective branches.

Treasury Inspection Party verified the relevant records of Gossaigaon Sub-treasury

and observed that the Treasury Officer did not maintain the records of such pension cases

which were transferred to different banks. Treasury Officer is advised to follow the

government instruction.

3.3.4 Excess Payment of Pension

While checking the Pension Payment Register during inspection of Goalpara treasury,

it was observed that an excess payment of Rs. 1.34,352/- was made to Smti Mina

Chakraborty, wife of Late Shri Ratan Kr. Chakraborty holder of PPO No 912603022312 on

2.5.2011 at the time of making first payment of pension. The correct arrears pension as

calculated was Rs. 1,05,820/- instead of Rs. 2,40,172/- . However, immediately after

detection of errors Treasury officer took initiative and made necessary arrangement to

recover the excess amount paid so far. The pensioner was called for and asked to deposit the

excess amount and the amount deposited vide challan dated 10.05.2011. It may be pointed

out that the fact of recovery was not recorded in both halves of PPO till the date of

Inspection.

Treasury Officer is requested to intimate this office the fact of such recovery

supported with bank scroll and subsidiary receipts register for further cross check. He is also

requested to review all cases to see whether there are any more such cases and ensure correct

payment in all future cases.

12

3.3.5 Lapsed /Cessation of Pension As per provisions of existing Pension Rules as well as Treasury Rules, the

PPOs/FPPOs are lapsed due to non-drawal of Pension within the validity period of the

authority or the Pension remained un-drawn for more than one year/there years by the

Pensioners or arrears of Pension due in the case of a deceased Pensioner did not claim within

one year of the Pensioner‟s death and in all such cases, the PPO should be returned to the

office of the Pr. A.G(A&E) Assam for needful action in the matter. It is fact that in the

present scenario, all the PPOs/FPPOs are transferred to the bank after making first payment

and as a consequence, it is the duty of the Treasury officer to collect the required

information/record from the bank through six monthly statement showing the number of

PPOs/FPPOs those are lapsed due to the reason stated above for onwards transmission of the

same to the Pr. A.G (A&E) Assam. If no cases are lapsed, a „nil‟ statement should be

arranged to send to the Pr. A.G (A&E), Assam by the Treasury officer. Similarly, in case of

Family Pension to minor, the Family Pension ceased to be drawn after attaining the age of 18

years in case of son and 25 years in case of daughter. In those cases, the Treasury half of PPO

should be returned to the Pr. A.G (A&E), Assam through the concerned Treasury where from

the PPO was transferred to the Bank. As such, the Treasury officer is requested to pursue the

matter vigorously to collect the required information from the Public Sector Bank in time and

intimate the same to Pr.A.G (A&E) Asam/Director Pension for doing needful action in this

regard. Overpayment of Pension cannot be ruled out in case of failure to follow the above

stated procedures.

3.3.6 Misclassification of GPF withdrawals

On scrutiny of Subsidiary Payment Register of Jorhat Treasury under 8009, for the

month from April, 2010 to March 2011, it was observed that Treasury Officer booked

wrongly the withdrawals under minor head 104- All India Service-Provident fund instead of

under 101-General Provident fund. It was also observed during the period from April, 2010 to

March, 2011 that an amount of Rs.1,05,60,491/- being the Provident Fund withdrawals under

the minor head 101-GPF was wrongly booked under 104- All India Service-Provident Fund.

A statement showing month wise details of such misclassification is shown in Annexure-F.

Similar mistakes were also seen in Tinsukia Treasury.

Treasury Officer stated that once the data is entered in the system against the minor

head by the Assistants, the system does not allow in correcting the data wrongly entered.

Treasury Officer also stated that the correction is to be carried out within the permissible time

allowed by the System Administrator at Guwahati, which is not possible to do before

transmitting the monthly accounts to Principal Accountant General (A&E), Assam.

Treasury officer is requested to ensure that such misclassifications in accounts do not

occur in future. He is also advised to refer the case to the Director of Accounts and

Treasuries, Assam to make the system user- friendly with editing privilege at data entry level.

3.3.7 Irregularities in processing the schedule of payment under 8009- GPF On scrutiny of the schedule of payment under the Major Head 8009, it was

ascertained that following irregularities were made while processing the payment of

Temporary Advance/Non Refundable Advance/Final Payment:

1. The names of the subscribers were written in abbreviated form.

2. GPF account numbers were quoted without prefixing of the departmental code.

3. Abbreviated characters were quoted without Provident Fund Number.

4. Departmental code was wrongly prefixed.

13

5. It was also observed that payment for Group Insurance Scheme was also booked

against the same Major Head.

A statement showing the above irregularities are give below: Month/Year Name of the

subscriber Account No. Amount DDO Token No.

April, 2010 P.C. Borolo DT/ 34,000 GAD/003 2010/04/225

May, 2010 A. Bora GPR 8,000 PWD/004 2010/05/1702

August, 2010 A.B. Sheikh NLR/11225 28,000 GAD/003 2010/08/858

September, 2010 D. Chetia 21485 18,000 DMG/001 2010/09/2168

September, 2010 S. Pegu 3748 18,000 -do- 2010/09/2169

October, 2010 ABC TRY/GPF 40000 SCD/001 2010/10/1500

December, 2010 P. Gogoi -- 39000 PDD/006 2010/12/1822

December, 2010 Ashim Gayan CN/3263 21,000 FC/002 2010/12/1937

December, 2010 Prafull Ch. Dutta CN/32244 20,000 FC/002 2010/12/1936

December, 2010 A. Borah -- 20,000 PWD/004 2010/12/1951

March, 2011 A Saleh GIS 14,703 PWB/003 2011/022482

Treasury officer is requested to instruct the officials to check the data at the time of

incorporating the same in the system so that the name of the subscribers and their GPF

accounts numbers can be ascertained easily from the schedule of payment.

3.3.8 Deduction of GPF subscription at less than the prescribed rates

As per GPF rules, GPF subscription @6.25% of pay (i.e Pay+ GP) is to be

compulsorily deducted in respect of eligible government servants. Treasury Inspection Party

reported that they found sometime GPF subscriptions were either deducted less or not

deducted at all. In the Inspection Reports of Nagaon Treasury, it was observed that GPF

subscriptions were not deducted at the minimum prescribed rates by some Drawing and

Disbursing Officers and the treasury paid the bills without raising any objection. It was also

observed that GPF subscriptions were not deducted against the employees by Divisional

Conservator Forest, EA, Wildlife Division Bokakhat under Jonai Sub-Treasury. A few

examples of Nagaon treasury is shown in Annexure-G.

3.3.9 Retention of GPF authorities

On scrutiny of records of Goalpara Treasury relating to payment of GPF final

withdrawal and NRA authorities with reference to authority register; it was observed that the

following authorities were lying unattended in Treasury. The Treasury Officer did not initiate

any action to intimate the Drawing and Disbursing Officers for the payment to the concerned

subscribers.

Sl.

No

Authority no Date Remarks if any

1 No. PFA 18/FP 591/ID 39130/3695 20.09.2010

14

2 No PFA 16/FP/1414/PED201034/10-11/5107 17.02.2011

3 No PFA 6/FP/2010-11/374/2946 12.03.2011

4 PFA17/NRA/99/10-11/2390 08.07.2011

5 PFA16/FP/1501/PED-194874/10-11/6018 29.03.2011

6 PFA16/NRA/PED193233/10-11/93 12.04.2011

7 7PFA10/NRA/SAS-12243/10-11/4893 04.04.2011

8 PFA2/NRA/POL/59036/10-11/2921 04.04.2011

From the above illustration, it was clear that the authorities are lying unpaid for a

considerable period of time. Similarly, another authority bearing no GE.10/LEA/2555/36

(VI)/59 received in the Treasury Office on 30.08.2008 remained un attended. A special

review is suggested with reference to all payment registers.

It is therefore, requested to review the entire matter and make necessary arrangement

to make payments of such authorities those are still valid and not paid earlier. However,

authorities those have lost validity with the passage of time may be returned to the issuing

authorities with a non payment certificate.

3.3.10 Irregularities in the payment of GPF money Inspection Party verified the records of Dispur Treasury and found that the authorities

for Final Payment/Non Refundable Advance issued from the Office of the Principal

Accountant General (A&E) Assam, were paid with the following irregularities:

1. Non Refundable Advance authority of GPF (Central Diary No.2105 dated

14.02.11) in respect of Shri Jiten Das, holder of Account No. SAS/7229 for

Rs. 2,59,000/-was passed for payment on the basis of Drawing and Disbursing

Officer‟s copy of the payment authority instead of treasury Officer‟s copy in

violation of the prescribed procedure.

2. Similarly, Non Refundable Authority of GPF (Central Diary No 2102 dated

14.02.11) in respect of Shri. Amulya Deb Sharma holder Account No.

CW/18654 for Rs.1,19,000/-was passed for payment on the basis of payment

authority letter sent to the Drawing and Disbursing Officer.

Treasury Officer was requested to verify the authorities before passing for payment.

He should allow the payment of provident fund money only on the basis of authority letter

sent to Treasury Officer which is duly signed by the authorized officer.

3.3.11 Deficiencies in the maintenance of GPF register

There is no systematic method followed by the Treasury Officer, Diphu in the

maintenance of GPF Register to record the authorities received from the Principal Accountant

General (A&E),Assam. With a view to keep close monitor as well as prompt action on the

authorities received, the register may be closed monthly as follows:

Opening balance :

[No. of cases in hand, if any]

Total No. of Authority received from

Pr.A.G (A&E),Assam during this month :

Total No. of authority passed for payment :

Closing balance

15

[No.of authorities in hand] :

Signature/Dealing Asstt. Signature/Try. Officer

3.4 Deficiencies in Computerisation of Treasury Accounts

Treasuries in the state have been computerized. The Director of Accounts and

Treasuries, Assam, being the nodal agency is looking after the Comprehensive Treasury

Management Information System (CTMIS). All the computers are linked with the Central

Server at Guwahati. Comprehensive Treasury Management Information System started in the

year 2006, it has many deficiencies in various fields. In course of test check of stamp

accounts in Goalpara Treasury, it was seen that the sale proceeds of Non- Judical stamps had

not been reflected in the system. As per established system, whenever a challan is passed and

presented by stamps vendors, the system automatically debits the balance of stock and its

value. At the end of a month, the system will show the denomination wise no of stock and its

value as closing balance.

It was also observed in Jorhat Treasury that cash deposited through challan by the

depositors were credited in the respective Receipt heads either under State plan or under

Central plan by the treasury and not under non-plan category. Normally, all the receipts of the

Government should have been booked under non-plan category and not under plan category.

It was stated by the officials dealing with the CTMIS that the system does not allow the users

to put the figure (i.e. amount) under non-plan category and as a result all the receipts were

booked either under State plan or under Central plan. The classification of all Government

receipts under plan head is irregular and as such the Receipt Challan Module of CTMIS is

required to be modified.

Deficiencies were also noticed in other sub-treasuries like Titabor, Bilasipara and in

Gossaigaon. Treasury Officers were requested to take up the matter with the Director of

Accounts and Treasuries, Assam so that the following provisions are made in the CTMIS

immediately.

1. Department wise Budget Control Registers

2. Stamp Accounts of various denominations

3. Inward Diary Register

4. Department wise Rent Roll Register

5. Bank-wise Pension Index Register

6. Receipt Challan Module

7. Contribution towards New Pension Scheme

3.5 Improper maintenance of Cash Account

The Accountant of the Treasury is solely responsible for maintenance of the Cash

Book of the Treasury. The Cash Book of the Treasury should depict all financial activities of

the treasury. All receipts and payments as well as all adjustment made by transfer are to be

recorded in the Cash Book. The transaction reflected in some registers subsidiary to Cash

Book should be taken into account daily in accordance with the direction contained in this

regards in Account Code Volume II

16

On scrutiny of the Cash Book of Goalpara maintained in the Treasury, the following

irregularities were observed:

1. Cash Book was not maintained in prescribed format.

2. Cash Book not closed every day.

3. The entries of the Cash Book were not reconciled with Subsidiary

Payments/Receipts Registers as the Subsidiary Payments/Receipts Registers

were not maintained in the treasury.

4. Errors in making entry in the cash book are corrected by over writing. Entries

in cash books were not supported with dated initials of the Treasury Officer.

5. Instead of daily maintenance, the Cash Book was updated once in a month and

closed only Major Head Wise total.

6. The Cash Book of April, 2011 was not opened up to the date of Inspection.

3.6 Deficiencies in the maintenance of Cheque Book Register

In terms of Rule 149 of CTR, not more than one cheque book on a single requisition

shall be supplied by the Treasury Officer to the Cheque Drawing and Disbursing Officer.

When more than one cheque book is required, the Cheque Drawing and Disbursing Officer

should bring the matter to the notice of the Treasury Officer.

In course of scrutiny, it was observed that the Treasury Officer issued more than 4

cheque books to the Executive Engineer, Mangaldoi Irrigation Division in the month of

October, 2010 without confirming the actual requirement.

Further, it was observed that the Treasury Officer did not raise any objection over

irregular use of cheque books by the said division. The Executive Engineer, Mangaldoi

Irrigation Division had used 7 cheque books at the same time without intimation to the

Treasury Officer. Generally, a cheque book is brought into use only after the cheque book in

use is fully exhausted. Details of cheque books and leaf used are given below:

Sl No. Cheque Book No No. of leaf contained Cheque leaf used

1. 15278 50 48

2. 15275 50 4

3. 15280 50 34

4. 15572 50 46

5. 15573 50 50

6. 15688 50 7

7. 15576 50 40

350 229

17

Treasury officer is requested to issue the cheque books on the basis of requisitions

received from the divisions and to advise them to use one cheque book at a time under

intimation to him.

3.7 Non submission of DCC bills in respect of AC Bills drawn

In terms of Rule 309 of CTR read with corresponding S.O. of TR & SO, money

drawn in Abstract Contingency Bills (A.C. Bills) by a Drawing and Disbursing Officer is to

be regularized by submission of Detailed Countersigned Contingency Bills (DCC bills)

within 1(one) month from the date of drawing of A.C. Bill and under no circumstances

subsequent A.C. Bills submitted by the concerned Drawing and Disbursing Officer should be

passed by Treasury Officer for payment until it is certified by DDO concerned that the

liability of the previous A.C. bill was cleared by submitting D.C.C bills to the countersigning

authority concerned. In no case, A.C.bill is to be drawn without this certificate. Treasury

officer should maintain a register for Abstract Contingency Bills in which all the AC Bills

drawn by the Drawing and Disbursing Officers are to be entered to watch the submission of

DCC bills.

On scrutiny of payment in Subsidiary registers/other records of New Guwahati

treasury, it was observed that one AC bill each was drawn by Industries Department in the

month of October, 2010 for Rs.84,00,000/- and in Nov, 2010 for Rs.22,44,850/- by the same

Drawing and Disbursing Officer but the Treasury Officer did not maintain any records to

verify whether any DCC bills against previous AC Bills were submitted to

Pr.AG(A&E),Assam or not. Further, no separate AC bill register was maintained in the

treasury for proper monitoring of the submission of DCC bills by the respective Drawing and

Disbursing before passing any AC bills

Treasury Officer is requested to take immediate steps to maintain an AC Bill register

in which the details of DCC bills submitted by the Drawing and Disbursing Officers may be

recorded in order to watch the submission of DCC bills within the prescribed time limit.

Further, Treasury Officer is also requested to ensure that the certificates issued by the

Drawing and Disbursing Officers contain details of the TV No, AC Bill No, date etc.

3.8 Mis classification of Accounts

On verification of Schedule of Payment under Major heads 2039, 2235, 2014, 2041,

2401, 2435, 2711 and 4711 for the month from 04/2010, 06/2010, 07/2010, 09/2010,

10/2010, 12/2010, 02/2011 and 03/2011 in Jorhat treasury, it was observed that expenditure

amounting to Rs 6,40,779/- was booked in a wrong Major Head of Account.

These misclassifications were detected while scrutinizing the Major Head wise

LOC/FOC Registers with those of Schedule of Payment Registers. The result of such booking

has direct impact on the budgetary grant of the Department against whom the amounts were

wrongly booked by the treasury. Although the LOC/FOC Registers of the respective Drawing

and Disbursing Officer was correctly maintained, the expenditures of the bills were booked

under a wrong heads of account. It was stated that this was due to operation of more than one

Major Head of Account by the same Drawing and Disbursing Officer. A statement of such

misclassification is shown in Annexure-H.

Treasury Officer is requested to advise the concerned assistants to check properly

while processing the bills in the system and enter the data based information on the body of

the vouchers submitted by the Drawing and Disbursing Officer.

18

3.9 Non utilization of amount allotted under 12th

Finance Commission

As per S.O.50 of Assam Treasury Rules and Rule 85 of Assam Financial Rules, no

money should be withdrawn from the government account unless it is required for immediate

disbursement. Fund provided for specific works should be utilised for the said purpose during

the financial year and if funds can not be utilised during the financial year the same should be

surrendered to the government well in time.

In course of Inspection of Bilasipara Sub Treasury, it was noticed that Treasury

Officer had allowed to withdraw an amount of Rs.29, 39,607/- from the Major Head “3604-

Compansation & Assignment to ULB-12th

Finance Commission award money‟2010” and

after withdrawal the same had been deposited under Major Head “8443-Civil Deposit” at the

advise of the Finance Department communicated vide letter No .FEA(SFC)36/2010/50 dated

31.03.2010. The money so withdrawn is still lying as un-disbursed under the said head. A

detail particular of drawal from “3604- TFC” is shown in Annexure-I.

Similarly, Finance Department of Assam Government placed huge sum at the disposal

of Chief Executive Officer, Zila Parishad, Nagaon and the Deputy Commissioner for District

Development Plan in Nagaon Dist on 31/03/2010 with the direction to keep the same under

8443-Civil Deposit -800-Other Deposit.

3.10 Non maintenance of Gazetted Pay Slip Register

As per S.O.182 below T.R. 16, the Gazetted Salary Register is to be maintained in

each treasury showing the names of all gazetted government servants drawing their pay from

the treasury and the details of Pay and Allowances authorized in the pay slips received from

the Principal Accountant General (A&E) should be recorded in the register and a copy of the

pay slip should also be appended to it for checking the correctness of the claims made in the

bills. Inspection Party noticed that no such register was maintained in Jorhat Treasury. The

„Gazetted Salary Register‟ was also not maintained in Bilasipara Sub-Treasury, and Pathsala

Sub-Treasury.

The Treasury Officer is requested to maintain the „Gazetted Salary Register‟ until the

Government has amended the rules.

3.11 Non-maintenance of Reconciliation Register

As per para 6.1 and 7 of Chapter 2 under Part (iii) of Government of Assam, Finance

Department Hand Book of General Circulars, it is mandatory to reconcile the Departmental

figures (Receipt and Payment) with those booked in the office of the Principal Accountant

General (A&E),Assam. The Drawing and Disbursing Officer should reconcile the figures

booked in his office with the figures booked in the treasury and then communicate the figures

to the Controlling officer for onward transmission to the Chief Controlling Officer who will

reconcile the figures with the figures of the Accountant General (A&E), Assam. On scrutiny,

it was found that Drawing and Disbursing Officer wise reconciliation register was not

maintained in Jorhat ,Dispur, Sonitpur,Gormur, Tihu and Pathsala Treasuries. Inspection

Party conducted inspection in Sonitpur Treasury reported that the Drawing and Disbursing

Officers under the Sonitpur treasury did not reconcile their expenditure figures with the

figures of the Treasury

19

Treasury officer is requested to advise the Drawing and Disbursing Officers to follow

the instruction of the government of Assam.

3.12 Non recovery of Standard Licence fee

Standard License Fee at prescribed rates is to be deducted from the salaries of

government servants who are in occupation of government residential accommodation.

Current pay bills vouchers of Dispur Treasury for the month of May, 2010 in respect of some

Drawing and Disbursing Officers were test checked and observed that no Standard Licence

Fees was recovered. There were no rent rolls in Nagaon treasury to verify the name of the

officials and the prescribed rate of the license fee to be recovered from the concerned

officials. This fact was also brought to the notice of the Treasury Officer in the last inspection

report, but no action in this regard was taken till the date of inspection. A statement showing

the name of Departments and Name of officials against whom no Standard Licence Fees was

deducted in Dispur treasury is indicated below:

Department Names Designation

Director of SCERT, Assam,Kahilipara

,Guwahati-19.

Dr.Ucharan Deka. Addl.Director

Director of Economics & Statics, Assam,

Guwahati-28

Jyotshna Das. New-8284 Comp

Office of the DGP(B),Assam,Guwahati-32 Bhupen Choudhury, pol-

52710

S.I`

Office of the DGP(B),Assam,Guwahati-32 Suriya kanta Nath, Pol-

83594,

S.I`

Dir.of Health services,SHTO,Assam,

Narengi

Smti Arati Das, Emp

No.8572

Typist

3.13 Miscellaneous issues

3.13.1 Delay in Passing the bills for payment S.O. 181 of Assam Treasury Rules and Subsidiary Orders and Rule 179 of Central

Treasury Rules provides that the Treasury Officer should take special care to make the

payment on the same day of passing the bills including the bills covered under letter of

Credits System. It was also observed that some bills which were presented to Goalpara

Treasury by the Drawing and Disbursing Officers within the validity period of ceiling and

passed on the validity dates. It was also noticed from the list of payments that the bills were

paid by the bank after the validity period of the bills. A list of such cases is shown in in

Annexure-J

3.13.2 . Observation on Form-51 for Schedule of settlement with Treasury

Drawing and Disbursing Officer of works department under the jurisdiction of Cachar

Treasury are to conduct month-wise reconciliation of their monthly remittances(Receipts) and

Cheques drawls (Payments) and obtain a certificate in the Form-51, in „Schedule of

Settlement with Treasury‟ from the Treasury Officer. A copy of this „Schedule of Settlement

with Treasury‟ should be submitted along with their monthly accounts to the Pr.AG(A&E),

20

Assam. On enquiry it was stated none of the 11 public works department obtain a certificate

in Form-51 from the Cachar Treasury.

The Treasury Officer is requested to take up the matters with the concerned divisions

and start the process of reconciliation so that the divisions can submit the same to the

Pr.AG(A&E), Assam along with their monthly accounts.

3.13.3 . Deficiencies in the maintenance of the Service Book

Treasury Inspection Party also verified the Service Books of the employees serving in

the Maibong Sub-treasury and furnished following observations regarding the maintenance of

Service Books.

Passport size photograph was not pasted in the first page of service book.

Two advance increment was sanctioned to Sri Bhadra lal Kemprai , Sr. A.A

who is serving in the Maibong Sub- Treasury was not recorded in his Service

Book.

Sanction of Rs 50,000/-as House Building Advance to K.M. Ahmed,

Accountant vide Deputy Commissioner‟s memo no. NC HST/MBG-57/2000-

01/79-83 dated 12.02.2001 was not recorded in the Service Book.

Similarly, the leave accounts of the employees serving in Sonitpur and New Guwahati

Treasury were not updated as per the rules. Moreover, the pay in the pay band and grade pay

of the employees serving in Pathsala Sub-treasury was merged together and noted in their

Service Book. As per norms, pay in the pay band and the grade pay should be shown as

separate elements.

3.13.4 Deposit of Government Revenues through Challans

In course of test check of government revenues that deposited by Goalpara Treasury

through challans, it was observed that challans presented to the treasury were passed as usual

manner and passed challans were taken away by the person who intends to deposit the same

in the accredited bank. Thereafter, no follow up action were taken up by the Treasury Officer

to see that challans passed for an amount have been duly deposited by the person and credited

in to government account. The matter was discussed with the Treasury officer as well as with

the Assistant passing the challans and observed that there was no such system to exercise the

option to trace out non-deposited challans. This inspection feels that in post CTMIS period

detection of such items is not a bulky tusk as by developing the system the same could be

done.

As per Treasury Rules, if money meant for remittances into treasury but not remitted

to bank after passing the challan latest by next 10 days, the treasury officer is to make an

inquiry of non credit of revenues and non deposit of money are to be recorded in the challan

passed register. But no hard copy of challan passed register was found to have been

maintained in the treasury.

Treasury Officer is requested to make necessary arrangement to start maintenance of

Challan Register and periodical reconciliation with bank scroll may be made to see that all

the challans that passed have been deposited by the person who presented the challans.

3.13.5 Non inspection of accounts by the Director of Accounts.

The internal control of the treasuries lies with the Director of Accounts & Treasuries.

He should conduct periodical inspections on the working of the treasuries to see that the

procedure as followed by the treasury in conducting its business was in accordance with the

21

rules. During inspection, it was observed that the Director of Accounts and Treasuries did not

conduct inspection of Dispur, Jonai, Gosaigaon, Gormur, Sonitpur, Nagaon Jorhat,

Treasuries/Sub–Treasuries during the year.

3.13.6 Non maintenance of Incumbency Register under each DDO

As per the norms, each Drawing and Disbursing Officer should maintain an

„Incumbency Register‟ showing the names, basic pay, increment etc. of each employee

serving under them. While passing the bills for making payment, treasury officer should

verify the correctness of the claim in the bills with the „Incumbency Register‟. In absence of

such „Incumbency Register‟, the correctness of the claim made in the bills by the DDOs

could not be verified by the inspection.

3.13.7 Non submission of security deposit by the Treasurer

As per Rule 2 of Appendix IV of Assam Treasury Rules and Subsidiary Orders the

Treasures in charge of double lock should have to furnish sufficient security to protect the

government against any loss/damage caused due to gross negligence on the part of Treasurer.

In Goalpara Treasury, Treasurer in charge did not furnish any security deposit as required

under Rule.During discussion, it was replied that there is sanctioned post of treasurers and

one Sr. Account Assistant was entrusted with the charge of strong room.

Treasury Officer is requested to take immediate steps in consultation with the Director

of Accounts and Treasuries to set right of the deficiencies.

3.13.8 Non verification of relevant certificates of pensioners In terms of S.O.-155 & 156, CTR-223,350 & 353 and Para 14.3 & 14.4 of Annexure

A of Assam Finance Department Circular No.FMP.21/82/369 dt.27.6.88, the Treasury

Officer has to verify life certificate, employment/re-employment certificate and

marriage/remarriage certificate in respect of pensioners/family pensioners. Life certificate

should be verified in June and December every year to guard against payment to

illegal/unauthorized persons. Treasury Officer, Dhemaji did not verify such certificates of

the pensioners since transfer of pensions to the Public Sector Bank.

Treasury Officer is requested to maintain a Register of Verification of Pensioners

Certificate and to ensure collection of various certificates at periodical intervals.

3.13.9 Observation on disaster management

Treasury is an organisation through which the government receipts and payments are

made and valuables are kept in the strong room. Hence, Treasury should be protected from

fire and natural calamities. It is observed that there is lapse of management in this regard in

almost all treasuries. Fire is a general incident in government offices and there should be

sufficient Fire Extinguisher to meet the situation, if required at any moment.

The Treasury Officer is requested to pursue the matter with the Directorate so that

adequate number of „Fire extinguishers‟ may be installed at the earliest and proper training

may be imparted to the staff for handling them as and when required.

3.13.10 Maintenance of contributions towards New Pension Scheme under CTMIS

As per Para-28 of the Finance (Budget) Department guidelines, employee‟s

contribution towards New Pension Scheme has to be entered in the Comprehensive Treasury

Management Information System (i.e.CTMIS) by all treasuries in the Personal Ledger

Accounts of the employees concerned. On scrutiny of CTMIS software it was noticed that no

provision was made in the CTMIS for accounting of employee‟s contribution towards New

22

Pension Scheme till date and as such the position of employee‟s contributions towards New

Pension Scheme since 01.02.2005 to as on date could not be verified in the CTMIS.

Treasury Officer is requested to take up the matter with the Director of Accounts and

Treasuries, Assam for making necessary provision in the CTMIS immediately.

3.13.11 Non maintenance of Treasurer’s Cash Book.

As per codal provisions, the Treasurer should maintain a Cash Book in which all cash

transactions are to be entered chronologically and the entries should be attested by the

Treasury Officer. Treasury Inspection Party deputed in Golaghat Treasury observed that no

such Cash Book was maintained in the Treasury. However, Treasury Officer was requested to

maintain the Treasurer‟s Cash Book immediately.

*****

23

Annexure- A

List of Treasuries and Sub-Treasuries in Assam

Sl No Name of Treasuries Name of Sub-Treasuries

01. Barpeta Treasury (i) Pathsala Sub Treasury

02. Bongaigaon Treasury (i) Abhayapuri Sub-Treasury

03. Cachar Treasury (i) New Silc har Sub Treasury

04. Dhemaji Treasury (i) Jonai Sub-Treasury

05. Dhubri Treasury (i) Bilasipara Sub-Treasury.

06. Dibrugarh Treasury (i) Naharkatia Sub-Treasury

07 Diphu Treasury (i) Hamren Sub Treasury

(ii) Bokajan Sub Treasury

08. Dispur Treasury

09. Goalpara Treasury

10. Golaghat Treasury (i) Dergaon Sub-Treasury

(ii) Sarupathar Sub-Treasury

(iii) Bokakhat Sub Treasury

11. Haflong Treasury (i) Maibong Sub-Treasury

12. Hailakandi Treasury

13. Jorhat Treasury (i) Gormur Sub-Treasury

(ii) Titabor Sub-Treasury

14. Kamrup Treasury (i) Rangia Sub Treasury.

15 Karimganj Treasury (i) Badarpur Sub Treasury

(ii)Ramkrishna Nagar

16. Kokrajhar Treasury (i) Gosaigaon

17 Lakhimpur Treasury (i) Bihupuria Sub Treasury

(ii) Dhakuakhana Sub Treasury

18. Mangaldoi Treasury (i) Udalguri Sub-Treasury

19. Morigaon Treasury

20. Nagaon Treasury (i) Kaliabor Sub-Treasury

(ii) Hojai Sub –Treasury

21. Nalbari Treasury (i) Belsor Sub-Treasury

(ii) Tihu Sub-Treasury

22. New Guwahati Treasury

23. Shillong Treasury

24. Sibsagar Treasury (i) Sonari Sub-Treasury

(ii) Nazira Sub-Treasury

25. Sonitpur Treasury (i)Rangapara Sub-Treasury

(ii) Gohpur

(iii) Biswanath Chariali

26. Tinsukia Treasury (i) Chapakhowa Sub-Treasury

(ii) Margharita Sub-Treasury

27. Assam House, New Delhi

Total 27 Treasuries 32 Sub-Treasuries

24

Annexure- B

Position showing the extent of delay in rendition of monthly accounts by the treasuries and sub-

treasuries of Assam

for the year 2011-12 (in number of days).

Sl

No.

Name of

Treasury Units

4/11 5/11 6/11 7/11 8/11 9/11 10/11 11/11 12/11 1/12 2/12 3/12

1 Barpeta 15 0 4 13 5 17 13 -8 17 14 6 17

2 Bongaigaon -4 -3 -2 -5 -1 9 2 9 -4 4 -3 9

3 Biswanath

chariali.

42 39 44 47 55 78 83 62 56 74 66 48

4 Cachar 62 32 79 76 68 67 70 40 70 83 54 42

5 Dispur 15 7 5 13 17 32 25 19 21 14 33 24

6 Dhubri -1 -1 -3 -1 -2 7 1 -1 -1 2 -5 0

7 Diphu -7 -2 -32 -1 2 35 27 48 17 4 3 7

8 Darrang 18 -2 -2 -2 -3 23 4 -2 2 0 -3 9

9 Dhemaji 13 -1 -2 -1 -1 3 6 4 -1 13 3 9

10 Dibrugarh 9 4 5 -1 3 42 11 11 10 6 5 27

11 Dergaon 9 11 22 0 6 15 1 16 27 24 6 41

12 Goalpara 23 54 -3 12 11 44 32 44 52 21 30 9

13 Golaghat 0 -4 -4 -5 -2 10 4 3 -1 7 3 7

14 Hamren 45 14 25 65 19 38 47 66 30 -9 80 52

15 Haflong 2 4 8 13 12 58 27 41 10 47 18 15

16. Hailakandi. 64 56 45 40 80 119 97 88 90 87 73 42

17. Hojai. 58 27 59 50 52 78 47 58 104 73 61 36

18. Jorhat. -4 -3 -2 -1 -2 9 5 -1 -1 0 4 9

19. Kamrup. 29 21 17 16 38 43 32 30 29 17 12 31

20 Kokrajhar. 15 3 -2 1 -1 18 15 16 17 10 13 32

21 Karimganj 0 -3 1 -2 2 14 8 -21 -1 6 4 8

22. Lakhimpur. 0 0 -28 1 3 18 -23 6 0 3 6 -1

23. Morigaon. 17 21 22 27 30 42 25 26 30 6 2 29

24 Margherita. 13 5 -3 1 5 11 4 12 0 14 6 16

25. New Guwahati. 24 11 8 2 2 35 11 20 21 11 5 44

26 Nalbari. 34 18 4 7 13 22 18 12 10 17 12 20

27 Nagaon. 52 31 22 16 10 36 19 11 1 6 -3 23

28 New Silchar. 31 0 -3 0 4 11 6 5 0 0 -3 0

29 Pathsala. 45 27 59 58 68 45 39 41 42 25 13 14

30 Rangia 8 -1 -2 -5 -1 8 11 -1 -1 3 2 0

31 Ramkrishnanag 0 0 1 0 -1 9 -1 2 1 4 37 6

32 Sonitpur 48 60 78 93 63 78 57 41 35 25 32 48

33 Sibsagar -5 -3 -4 -5 -2 4 -1 -1 -4 -1 3 0

34 Shillong south 27 17 3 35 -5 0 32 24 30 24 16 36

35 Tinsukia 1 -1 -2 -1 11 59 28 12 29 45 16 17

36 Naharkatia 1 5 2 0 6 21 11 11 8 7 -1 8

37 Sarupathar 24 18 9 1 10 14 6 9 6 7 6 30

38 Titabar 9 12 12 8 0 15 36 6 2 -1 5 8

39 Badarpur -1 31 32 1 39 9 6 12 34 3 30 -1

25

40 Dhakuwakhana 17 0 1 13 3 22 8 31 0 0 2 1

41 Bihpuria 0 -1 11 0 5 36 5 6 9 -1 -3 9

42 Udalguri 16 12 43 2 38 24 13 40 27 3 -4 0

43 Nazira -4 0 -4 -5 -1 11 -1 -1 -5 -1 -4 8

44 Rangapara 14 17 10 0 -1 7 7 12 15 6 -4 7

45 Chapakhowa 9 12 40 9 11 21 39 9 14 11 68 37

46 Maibong 2 4 8 -18 12 58 27 41 10 0 -3 -1

47 Tihu 1 11 2 -2 5 11 1 3 1 10 4 -1

48 Belsor 1 11 18 0 11 58 27 58 27 11 5 17

49 Jonai -1 -1 -3 -2 -1 11 1 -1 -1 26 -3 0

50 Bokakhat -4 -1 -4 -1 -3 14 5 3 2 10 61 30

51 Abhayapuri 30 10 3 6 -1 14 12 9 2 7 6 13

52 Kaliabor 28 32 2 7 -1 23 55 25 37 21 -3 23

53 Garmur 41 10 65 71 40 91 60 30 -1 75 46 52

54 Gahpur 14 7 1 19 9 14 11 11 2 6 16 22

55 Gossaigaon 15 12 17 -2 -1 31 5 17 2 6 9 30

56 Bokajan -1 3 -2 8 3 3 -6 3 14 6 4 2

57 Sonari 2 3 -2 -6 -4 21 19 18 20 14 2 24

58 Bilasipara -1 -3 -2 -1 -1 7 5 -2 -1 -7 -4 -1

59 Assam House,

New Delhi

37 63 40 23 19 32 29 20 37 21 23 22

26

Annexure-C

Details of funds diverted from Service Heads to the head 8443- Civil Deposits during the

year 2011-12

Name of the Treasury/Sub-Treasury Major heads

from which

diverted

Amount Diverted

(in Rs)

Treasury

wise total

905-Dspur 2052 3882122900

2058 31058491

2070 10926000

2202 433342747

2210 135199998

2225 727724440

2401 237355249

2425 1000000

2515 2500000

2575 383792249

3451 74200000

4711 500000000

4853 37800000 6457022074

919- Kamrup 2403 134513000

926- New Guwahati 2058 14971978

2235 9998091 24970069

927-Nalbari (for the year ending March

2009-OB cleared based on T.O‟s

certificate of payment

2041

27100

27100

Grand Total 6616532243 6616532243

27

Annexure- D

Statement showing the Position of wanting Plus-Minus Memorandum from the Treasuries and Sub-

Treasuries for the year 2011-12

Name of

Treasury/Sub -

Treasury

Category of Deposit

106-PLA

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

1. Abhayapuri 4/11 to 03/12

2 B.chariali Nil

3.Badarpur 04/11 to 7/11 only

4.Barpeta 4/11 to 03/12

5.Belsore Not operated

6.Bihupuria Not operated

7.Bilasipara 04/11 to 03/12

8.Bokajan 04/11 to 8/11 and 10/11, 12/11, 2/12, 3/12 except

9/11, 11/11, 1/12

9. Bokakhat 6/11 and 9/11 only

10.Bongaigaon 4/11 to 03/12

11.Cachar 04/11 to 6/11 and 8/11 to 3/12 except 7/11

12.Chapakhowa Not operated

13.Darrang 04/11 to 11/11 and 1/12 to 3/12 except 12/11

14.Dergaon Not operated

15.Dhakuwakhana 11/11 only

16.Dhemaji 4/11 to 03/12

17.Dhubri Nil

18.Dibrugarh 5/11 to 02/12 except 4/11 and 3/12

19.Diphu 4/11 to 03/12

20 Dispur Nil

21.Garamur Nil

22.Goalpara Nil

23.Gohpur. 04/11 to 12/11 and 3/12, except 1/12, 2/12

24.Golaghat 4/11 to 03/12

25.Gossaigaon 4/11 to 03/12

26.Halflong 4/11 to 03/12

27.Hailakandi Nil

28.Hamren 04/11 to 6/11 only

29.Hojai Nil

30.Jonai 4/11 to 03/12

31.Jorhat Nil

32.Kamrup Nil

33.Karimganj 4/11 to 03/12

34.Kokrajhar 04/11 to 12/11 and 2/12, 3/12, except 1/12

35.Koliabar Nil

28

36.Lakhimpur Nil

37.Maibong 04/11 to 10/11 and 12/11, 2/12, 3/12, except

11/11, 1/12

38.Margherita 4/11 to 03/12

39.Morigaon 4/11 to 03/12

40.Nagaon 04/11 to7/11 and 9/11, 1/12, except 8/11, 10/11,

11/11, 12/12, 2/12, 3/12

41.Naharkatia 04/11 to 9/11 and 11/11 to 3/12, except 10/11

42.Nalbari Nil

43.Nazira 04/11 to 8/11 and 10/11, 11/11, and 1/12 to 3/12

except 9/11, 12/12

44.New Guwahati Nil

45.New Silchar Nil

46.Pathsala Nil

47.R.K.Nagar Not operated

48.Rangapara 5/11 only

49.Rangia 6/11 to 2/12 except 4/11,5/11 and 3/12

50.Shillong south Nil

51.Sivasagar 4/11,7/11, 8/11,10/11,11/11, 1/12, 3/12 except

5/11, 6/11, 9/11,12/11 and 2/12

52.Sonari Nil

53.Sonitpur 4/11 to 03/12

54.Sarupathar 04/11 to 8/11 only

55.Tihu 04/11 to 8/11, 10/11, 1/12 to 3/12 except 9/12,

11/11, 12/11

56.Tinsukia 6/11 only

57.Titabar 4/11, and 5/11 only

58.Udalguri 04/11 to 6/11 only

59. Assam House,

New Delhi

Not operated

Annexure-E

Treasury Inspection Party observed that the following items of valuables kept in strong

room were not verified during the last 20 years.

SL No Item no. of the

valuable

Date of Deposit Name of Depositor Details of deposit

1 7 6.12.88 SDJM, Dhemaji 12 pieces of Ivory

2 9 21.3.89 Inspector of Excise 130 gms opium

3 18 20.5.91 PHE, Ghilamara Bundle of keys

4 45 15.9.97 Inspector of Excise Opium one seal trunk

5 48 6.6.98 -do- Opium

29

Annexure-F

Misclassification of GPF withdrawals in Jorhat Treasury from April, 2010 to March 2011.

Month Amount

Temporary Advance Non Refundable Advance Final Payment

April, 2010 - 41,526 9,08,843

May, 2010 - 1,93,500 7,90,223

June, 2010 43,000 2,45,150 10,48,615

July, 2010 60,500 5,86,600 11,69,405

August, 2010 - 4,16,000 6,47,934

September, 2010 - - 4,86,022

October, 2010 3,25,000 - -

November, 2010 22,000 - -

December, 2010 2,35,000 - 3,33,839

January, 2011 7,92,000 60,000 5,06,462

February 2011 2,88,000 46,000 6,77,786

March 2011 1,76,000 84,000 3,77,086

Total 19,41,500 16,72,776 69,46,215

Annexure-G

GPF Subscription as deducted in Nagaon treasury.

Sl

No

Name Department Basic

Pay (Rs)

6.25%

(Rs)

Deducted

(Rs)

1. Sri Sarat Goswami Behakabari, H S School 12650 791 700

2. Sri Pradip Bora Police Deptt 11590 724 700

3. Sri Dimbeswar Nath Behakabari H S School 9600 634 600

30

Annexure-H

A statement showing misclassification of expenditure figures in Jorhat Treasury

Sl No. Month of

Account

Wrong Major

Head

Amount

booked

TV

No

Correct Major

Head

DDO Code

1 April 2010 2711 39470 16 4711 FC/003

2 7100 17

3 June 2010 2711 39470 20 4711 FC/003

4 9000 21

5 44654 31

6 7116 32

7 7500 33

8 July, 2010 2401 35233 10 2435 AGR/001

9 57076 11

10 2039 61504 5 2235 EXI/001

11 221982 6

12 6313 7

13 2014 13846 15 2041 JUD/007

14 September,2

010

2711 43545 21 4711 FC/003

15 October,

2010

2711 43970 22 4711 FC/003

16 December,

2010

2711 3000 21 4711 FC/003

Total amount misclassified Rs6,40,779

31

Annexure- I

Detail particulars of drawal in Bilasipara Sub-Treasury from Major Head ‘3604- TFC’

which was deposited under Major Head ‘8443-Civil Deposit’

SL No Assigned to Head of

A/C

T.V. No & date Ammount

(RS)

1 Bilasipara T.C. 3604 1 dated 31.03.2010 13,38,399/-

2 Chapar T.C 3604 2 dated 31.03.2010. 8,50,239/-

3 Sapatgram T.C. 3604 3 dated 31.03.2010 7,50,969/-

Total:- 29,39,607/-

Annexure-J

A list of cases in Goalpara Treasury where the payments were delayed.

Major Head

of Account

Bill no Validity date Token/Cheque

no

Date of

payment

Amount

( In Rupees)

2055 0037 12.05.2010 472 17.05.2010 166000

2055 0038 12.05.2010 473 17.05.2010 65400

2055 0039 12.05.2010 474 17.05.2010 30000

2055 0040 12.05.2010 475 17.05.2010 550000

2055 0041 12.05.2010 476 17.05.2010 37058

2055 0042 12.05.2010 477 17.05.2010 48451

2215 0007 12.07.2010 718799 16.07.2010 16293

2215 0030 12.07.2010 718791 16.07.2010 13920

2215 0034 12.07.2010 718788 16.07.2010 16637

2215 0036 12.07.2010 718790 16.07.2010 23200