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Monday, July 27, 2020

Posting of more SA/JAs to PA Sections.


Odisha Circle, Cuttack-753004

Office of the Director of Accounts(Postal), Daklekha Bhawan, Mahanadi Vihar, Cuttack-753004.


Ref. No AIPAEA/CK/ 17/2020                                                                         Date : 27/07/2020



        The Director of Accounts (Postal)

        Cuttack: 753 004


Sub: Posting of more SA/JAs to PA Sections.


Respected Sir,

I would like to draw your kind attention towards the functioning of PA Sections and deployment of man power to look after its  day to day works in CSI environment. There are 48  units/DDOs in Odisha Postal Circle (including 45 CSI & 3 non-CSI units)  whose financial accounting management of receipt, payment and relevant audit works are to be guided by PA Sections. At present, to manage those 48 units, there are 4 PA Sections with man power of 16 JA/SAs who are backbone of PA Sections. Though AAOs and Sr AO/AO are guiding the dealing hands, but the entire burden of work is being shouldered by the Sr./Jr. Accountants. Before highlighting the difficulties, let me allow to draw your kind attention about some major works prescribed in CSI to be performed in PA section.


        The following works are being performed in PA Sections by the JAs/SAs under supervision of AAOs and Sr. AO/AO on daily/monthly basis for verification of authenticity of transaction made at DDO level of the entire Odisha Circle.

1.      Agreement of Schedule with trial balance of all type of transactions i.e. PLI, RPLI, Western Union Money Transfer, MO, IPO, RSAO, POR, DAOA, and Non-DAOA, Drawing from Bank, and Remittance to Bank in monthly basis.

2.      Audit and agreement of Monthly Pay-bill of all three categories i.e. Departmental, GDS, Pension (Postal, Telecom, Railway) in monthly basis.

3.      Agreement of Schedule with trial balance of Income TAX (Salary), GPF, NPS, SDBS in monthly basis.

4.      Agreement of Schedule with trial balance of all type of Loans and advances i.e. OMCA, MCA, PCA, HBA in monthly basis.

5.      Agreement of Schedule with trial balance of all type of Retirement benefits i.e. DCRG, GPF Final Payment, Leave Encashment Full & Final, CGEGIS, Commuted Value of Pension, Severance, Ex-Gratia, and EDGIS in monthly basis.

6.      Audit of Off-cycle payments of all kinds of advances and claims like TA, Medical, CEA, CHA, LTC, LTC EL Encashment, Newspaper, Telephone, Dress Allowance, GPF withdrawal, Honorarium, OTA, All type of arrear payments etc on daily and monthly basis.                                  

7.      Posting of transactions of TNF offices are being verified in CSI environment after receiving data from concerned DDOs on daily basis.

8.      Checking of nullification of 59 type of NA items (as in Annexure – A) created due to incomplete process of posting of transactions at DDO level on daily basis.

9.      Checking of POS cash, DOP cash on daily basis.

10.    Preparation of Trial Balance in monthly and quarterly basis.

11.    Generation of CGA Report and its sub-mission to PFMS after verification on T+3 basis.

12.    Derivation and Posting of difference figure in PFMS between e-lekha and Trial Balance through manual transfer entry in quarterly basis.

13.    Correspondence to the DDOs for any discrepancy noticed during verification.

14.    Preparation MPR, DGIR, CPMG IR, Union Finance Accounts Report, IFA Report & SWR.

15.      Establishment Audit and its agreement with CSI Establishment Register.

16.    Service Book verification.

17.    Pre-check work of arrear pay of retired as well as existing employees.

18.    Correspondence in General Seat (Monthly Performance Report, Union Finance Account (Annually), DG(P) IR, CPMG IR, IFA (Quarterly), IPO (Quarterly), State of Work Report (Monthly).

19.    Review of Monthly Accounts of DDOs.

20.    Verification of Voucher & OB Register for settlement of various Audit objections and Loss/Fraud cases and making correspondence there to.

Total 16 officials have been deployed in PA Sections to monitor all the above works in respect of entire Odisha Circle. But the existing officials  are attaining only 11 items out of 20 items. Out of 11 items, item No- 3, 13,14 & 18 are performed properly (100%). The Item No.- 1 is being done without checking of vouchers. The Item No.- 4, 7, 8, 10, 11, 12 & 17 having been partially watched but the actual Audit Work are not being done. Against Sl No-11, the CGA Reports are being generated and submitted without examining systematically. It is being happened due to severe shortage of man power in Sr/Jr.  Accountant Cadre. Wrong booking by units, slow server are also other hurdles faced by them.

The work of Sl. No. – 2, 5, 6, 9, 15, 16, 19 & 20 are not touched due to acute shortage of staff. One official has been entrusted the work of 4 DDOs and instructed to complete the work in any way i.e. to look into the Sl No. – 3, 13, 14 &18 only to maintain the routine of the completion of work. In this regard it is to bring to your kind notice that neither order has been issued not to do the untouched work, nor adequate staff are deployed to perform all the items of work. By ignoring the Audit work which is the identity of this office, it will be not proper to accept the transactions made at DDO level as genuine and correct. Postal Directorate(PA Wing) vide File No.11-26/PA/BK-1/PFMS/2019-20 dated 05/2020 has issued guidelines that  Cent percent sharing of Accounts on T+3 basis should be ensured……  Responsibility shall be fixed on the SA/JA concerned.                                  

As work study has not yet been done regarding the quantum of work to be performed by an individual SA/JA, the minuscule staff posted in PA sections are very much apprehensive of imposition of responsibility on them for any lapses.                                      

At present, the centralized HRMS Payment has since been stopped w.e.f 19.06.2020. During centralized payment huge irregular payments were detected regularly and stopped before payment by HRMS section of this office. But, at present, there is no other option to audit the irregular payments other than by PA sections. So, proper audit is inevitable to run the entire CSI system correctly. At least one and half (1½) man power is badly needed per DDO/unit and one man power for small units like PSD, CSD, PCD  to run the PA sections correctly and efficiently.

In this context, I may be permitted to draw your personal attention about the history of Account Current Section. The Officials including LDCs & MTSs were urged by Sr AO & AAOs to complete the huge pendency of work in specified time period given by Postal Directorate. The officials were advised to complete the work without Preparing broadsheet, attending the un-compiled schedules received from DDOs and so other deficiency of records and they have done this and completed the work in time. But the consequences have been shouldered by our poor officials when the fraud of Bhawanipatna HO was detected by our office. The name of officials in Account Current section were included in subsidiary offender list resulting in punishment to them. It is more surprising that the names of the officers were not included in the list of subsidiary offenders who were the  supervisors and instructed the officials to complete the work.  It is apprehended that the same occurrence may be repeated if all the works are not being properly audited. It is feared that the responsibility of irregular payment, if any, may be imposed upon the heads of the staff deployed at PA Sections who are being instructed to burden excess load than their actual duty.

Again it is submitted that the JA/SAs are working in their personal employee IDs. There is no scope/proof about the proper examination by the supervisor before completion of work. The work procedure of Postal Accounts  has been experienced that every accounts & works have been done at least in three ladders, i.e. Dealing Asst(JA/SA) , Supervisor(AAO) and Branch Officer(SR AO/AO). But the work in CSI is performed by the employee id of dealing Asst only. So action may be taken to perform all the work in PA sections through CSI in joint employee IDs of SA/JA, AAO,  Sr AO/AO.

The officials deployed in PA sections are not conversant with the functioning of  all the items of CSI. As such a complete training programme may kindly be arranged to make them CSI literate. Total 63 JA/SAs are required to perform the entire work impeccably. At present, at least 48 officials in SA/JA cadre are badly necessary to attend the important items of CSI.

Therefore, I request your goodself to consider about deployment of more hands in PA Sections, imparting complete training to them and adding the employee ids of supervisors & Branch officer for smooth functioning of CSI works in PA sections.

     With regards. 


Yours faithfully,



Circle Secretary

1 comment:

  1. Very important issue raised by our beloved Circle Secretary Kalinga Sir...Many many thanks Sir


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