S.R.

Murralitharan, Accounts Officer(Trainee) Training Report – Sub Treasury, Periyakulam

09.08.2010 – 19.08.2010
State Bank of India – 20.08.2010

There shall be a sub-treasury at the headquaters of every taluk. The sub-treasury shall be under the
general charge of the Assistant Treasury Officer, who shall attend to the day to day administration of
the sub-treasury in accordance with the rules, orders contained in the codes and instructions issued by
the Director and the Treasury Officer from time to time. The main functions of a sub-treasury are

1. Receipt of Government Money

2. Payments of claims
3. Pension Payments
4. Sale of Stamps
5. Deposit Accounts

1. Receipt of Government Money

Filled up challans are numbered and stamped with sub-treasury seal and money remitted
through Bank – State Bank of India, Periyakulam.

2. Payments

Claims preferred through Bills by Drawing Officers of various departments in Bill forms
prescribed by Treasury code with TNTC 70 Register (This register travels along with the bills until
admittance) . All kinds of bills Viz., Pay Bills, Arrear Bills, TA Bills, MR Bills, Contingent Bills, all
advance Bills and Grants-in-aid Bills, etc. are honoured for payments and passed on the strength of
Government sanctions/orders and with reference to the relevant rules and regulations laid down for this
purposes. The following are the general checks which should be exercised while passing bills by the
sub-treasury : Appropriate Bill form, Form No. 100, 104F/120, enfacement slip,Payable at Sub-treasury
Periyakulam, Head of Account, non-salary bills – budget provision, Claim Amount, protective
endorsement, whether corrections have been attested, nature, amount claimed, period to which the
claim relates, appropriate sanction – Ex. AG authorisation, arithmetical accuracy, agreement of
Drawing officer signature with specimen signature.
- Return of bills with objection.- The sub-treasury uses TNTC Form No.69 for communicating to
drawing officers, objections raised in the course of passing of the bills. Bills which are to be returned to
the party with objections should be handed over by accountants to cash/token counter and his
acknowledgment obtained in TNTC form no. 70-A register.

3. Pension:

The pension is paid on the authority of pension payment order issued by the Accountant General. In
regard to each pension sanctioned by the competent authority, the AG issues pension payment orders.
A pensioner shall produce his copy of pension payment order to the sub-treasury along with no dues
certificate from office of last employment, Certificate that no payment is made as pension,provisional
pension, provisional gratuity, No dues certificate, Undertaking that not employed elsewhere, Bank Pass
book xerox, specimen signature, commutation payment order and descriptive roll for payment of
pension. Life time mustering essential. Pensioner Mustering done every April. Life time arrears paid to
nominee/ legal heir.

Family Pension:

Immediately on the death of the Pensioner the Treasury / Bank from where the pension is being
received should be informed of the death in writing enclosing death certificate. (if available) If it is a
joint PPO, the spouse should go over to the concerned Treasury in person submit an application to the
Treasury Officer/Assistant Treasury Officer /Sub Treasury Officer for sanction of LTA/F.P along with
form 14 (which is available in the Treasury) and after due verification and mustering, the Family
Pension will be commenced from the next date of the death of the pensioner.

Stoppage of pension:

a) If the Pensioner / Family Pensioner does not either appear in person for mustering or send Life
Certificate to the sub-treasury annually

b) If the pension is not drawn continuously for six months

c) If the Family Pensioner does not submit non-marriage / non-re-marriage/non-employment certificate

every year.
4. Stamps

- Stamps are distributed to the nodal districts by superintendent of and from there to Sub Treasuries
and from Sub Treasuries to the Stamp Vendors, and From Stamp Vendors to the General Public.

- Superintendent of Stamps, Chennai is the authority to place the Indent to the above Presses.

- Categories of Stamps papers which are as follows:

1. Non-Judicial Stamp Papers.

2. Court Fee Papers
3. Court Copy Papers.
4. Court Fee Label.
5. Insurance Stamps.
6. Spl.Adhesive Stamps.

- The different Denomination of Non Judicial stamps Stamp papers are from Rs.10, 20, 50,100, 500,
1000, 5000, 10000, 15000, 20,000, 25,000.

- Stamp Vendors place indents category wise and denomination wise with sub-treasury after remitting
the amount in the bank after deducting the discount based on which Asst. treasury officer issues stamps
to vendors.

- Stamps are kept under double lock in strong room one key with A.T.O and the second key with
S.T.O. The following registers are maintained for control over stamps

- Sales Register, Indent Register, Single and Double Lock Registers and Vertical Stock Register.
- Monthly Stamp Account and plus and minus memo statement are prepared and sent to District
Treasury, Theni.

5. Deposit accounts:

The responsibilities of sub-treasury so far as the deposit transanctions are concerned relate to
a) the proper maintenance of an account of the items of receipts and repayments of the various classes
of deposits occurring at the sub-treasury
b) the transmission of the periodical returns and other documents to the AG's office
 The challans relating to the sub-treasury received from the bank should be sorted according to
the nature, viz, Revenue Deposits, Civil and Criminal Court Deposits, Personal Deposits and recorded
accordingly. Similarly payments/ repayments of deposit accounts are recorded

Automated Treasury Bill Passing System (e-Karuvoolam) is implemented in sub-treasury

Periyakulam.

Automated Treasury Bill Passing System (e-Karuvoolam) is aimed at automating the existing manual
billing system of Treasury Department

Treasury is the “Bank of Government”, functioning with the objective of maintaining all transactions to
the government and sending reports to the Accountant General. Any transaction related to government
is performed in the form of a bill. Initially a bill is submitted to the counter of a Sub Treasury through
a messenger. The bill goes through a phase of approval. This phase is called auditing the bill. Auditing
clerk can reject the bill or can approve the bill. If the bill is approved, it is sent to the cash section
release counter. The clerks at cash section makes payment through ECS/cheque

The application software developed by NIC provides online environment with systems available on all
working tables starting from the bill submission counter. The officials can process the bills online and
take action for passing / rejecting the claim.

The system is under pilot implementation at Theni, Karur and Pay and Accounts Office Secretariat.

Features of the system:

The e-Karuvoolam is a Web enabled application System that provides the following
facilities:

• Data capturing modules for entering the details from

- Bills relating to Salary, Contingency, Travel Expenses, LTC, FBF,GPF, SPF, Pension, Grants, Medical
Charges, Festival Advance, Adjustment, Refund, Deposit Refund. Teachers Provident Fund,Wages,
Miscellaneous etc.
- Challans relating to Receipts, Refund, Funds Remittance and Other Receipts
- Paid Cheque, Pension Payments made etc.

Salient features:

- Online data capturing

- Roles of various types of operators are followed
- Software is operated by three important key players
Auditor level-1 (Accountants)
Auditor level-2 (Superintendents)
Auditor level-3 (ATO / TO / PAO)
- DDO wise DP Code control maintained
- Budget Appropriation followed for non salaried items
- Various types of reports can be generated
- Scanned Drawing officers signature can be verified over screen
- Objection slips are generated for rejected bills
- Cheque printing using the System

Major Inputs to the system

- Data capturing at counter level

- Data capturing at Auditor Level 1, 2 & 3
- Input Challan entry
- Bank scroll entry

Essential Requirements

- Check List consisting of audit queries

- Enfacement slip
- Proper Bill Form
- Tamil Nadu Treasury Coded Provision
- Budget appropriation for Non-salaried items
- Proper sanction Order
- Authenticated bills

Major Outputs from the system

- Input I - Payment (Vouchers) Transaction report

- Input II - Receipt (Challans) Transaction Report
- Funds Extract - Funds extract Report such as GPF, SPF, FBF etc.
- Funds Abstract - Funds Abstract Report such as GPF, SPF, FBF etc.
- Pay Funds - Funds Payment Report
- Deposit Funds - Funds Deposit Report
- RBD Statement - Reserve bank deposit Statement

Product functions
1. Bill details capturing at various levels
2. Bill Auditing
3. Monitoring the bill processing functions
4. Generating daily transaction reports
5. Transmitting daily Data to the district Treasury

Operational Functions

1. Counter Level Operation

a. Bill receiving & token issue

b. Audit Objection bills return & Cheque,E.C.S. issue

2. Auditor 1st level Operation

3. Auditor 2nd level operation
4. Auditor 3rd level operation
5. Input statement generation
6. Data transmission to the centralized Server
7. Accounts compilation
State Bank of India - Periyakulam

• State Bank of India (SBI) Periyakulam is the agency bank for sub-treasury Periyakulam.
• SBI takes care receipts and payments both cheques / ECS on behalf of sub-treasury
Periyakulam
• SBI also takes care of transactions of Deposit accounts maintained at the sub-treasury
• Specimen Signature files are maintained separately for P.D. Accounts
• SBI sends both Receipt and Payment Scroll to the sub-treasury on daily basis along with
Challans and Cheques
• The Bank also submits the details of Government transactions to its Funds Settlement Link
Office (FSLO) at Chennai which will in turn send details to RBI.
• FSLO forwards the settlement register of State Govt. transactions to the Branch for Verification
• RBD Statement for the month prepared at the end of every month and forwarded to FSLO and
sub-treasury