ALL INDIA POSTAL ACCOUNTS EMPLOYEES ASSOCIATION
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,
(KALINGA KUMAR
PANDA)
Circle Secretary
Very important issue raised by our beloved Circle Secretary Kalinga Sir...Many many thanks Sir
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