FINANCE DEPARTMENT

POLICY NOTE
2022 - 2023

DEMAND No. 16

Dr. PALANIVEL THIAGA RAJAN

Minister for Finance and Human Resources Management

Government of Tamil Nadu

2022
Printed by Govt. Central Press, Chennai - 600 001.
 INDEX

Sl.
Subject Page
No.
1. Introduction 1
2. Audit Departments
i. Local Fund Audit Department 31
ii. Co-operative Audit
51
Department
iii. State Government Audit
59
Department
iv. Department of Audit for Milk
65
Co-operatives
v. Hindu Religious Institutions
73
Audit Department
3. Administrative Departments
i. Treasuries and Accounts
76
Department
ii. Small Savings Department 92
4. Other Agencies
i. Tamil Nadu Infrastructure
95
Development Board
ii. Tamil Nadu Infrastructure
Fund Management 101
Corporation Limited
ANNEXURES
ii
 POLICY NOTE

DEMAND NO.16

FINANCE DEPARTMENT

POLICY NOTE FOR THE YEAR

2022-2023

Introduction:

“பிணியின்மை செல்வம் விமைவின்பம் ஏைம்

அணிசென்ப நாட்டிற்கிவ் மவந்து”
(குறள் 738)

Absence of disease, bountiful harvest, wealth,

general happiness and security, these five are the
jewels of a country.

2. The Finance Department is vested with

the responsibility of managing the public finances
of the Government of Tamil Nadu prudently.
The main functions of the Finance Department
are:

i. Preparing the Annual Budget, i.e., the

statement of the estimated Revenue and
Expenditure of the State to be laid before
the Legislature under Article 202 of the
Constitution of India.

ii. Managing the public finances of the

Government of Tamil Nadu as the custodian
of the state exchequer.

iii. Formulation of policies of the State

Government in respect of overall financial
management of the State and review of the
policies as and when the need arises.

iv. Critical scrutiny and evaluation of

expenditure proposals of various
departments of the Government with
reference to need, cost effectiveness,
budget allocation and financial procedure,
keeping in mind the fiscal objectives of the
Government.

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 v. Overall responsibility of balancing receipts
and payments and ensuring that debt
obligations are met.

vi. Manage the overall borrowing requirement

of the State and ensure that the borrowed
funds are effectively utilized.

VISION:

3. The vision of the Finance Department is

to ensure sustainability of fiscal health of the
State through prudent fiscal management, with a
broad prioritization of sectors and initiatives.
The department also adopts modern practices
with technological interventions, to tackle
the evolving challenges. The Department
manages the macro elements of the annual
budget in terms of aggregate level of receipts and
expenditure.

4. Within this framework, the department

aims to delegate more autonomy to other
departments on expenditure decisions while

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ensuring that accountability is substantially
enhanced. Further, the department ensures
effective utilization of public money and plans to
make the audit system more robust and effective.
These objectives are proposed to be achieved
through various initiatives and interventions, such
as:

• Strengthening the IFHRMS and Treasury

System

• Tracking the fund flow to other departments

and agencies

• Strengthening of the Audit System

• Adoption of modern budgetary practices

• Increase accountability and productivity

• Enhance efficiency of procurement

processes

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 NEW INITIATIVES

5. This department has taken the following

initiatives for better Financial Management in the
State.

(i) ECONOMIC ADVISORY COUNCIL

6. The Government has constituted an

‘Economic Advisory Council to the Chief Minister
of Tamil Nadu’ with renowned global economic
experts viz. Prof. Esther Duflo, Prof. Raghuram
Rajan, Dr. Arvind Subramanian, Prof.Jean Dreze
and Dr. S. Narayan, I.A.S (Retd). With the expert
advice of the Council, the Government aims to
deliver on faster economic growth, social justice
and equity through new programmes, projects
and enhanced service delivery.

The terms of reference of the Council are as

follows:

(i) Provide general guidance on economic

and social policy, social justice and

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 human development related issues,
in particular, matters related to
ensuring equal opportunities for women
and the well-being of under privileged
groups.

(ii) Make suggestions for boosting growth,

employment and productivity in the
State.

(iii) Provide guidance on improving the overall

fiscal health of the State.

(iv) Advise on improving State capacity to

deliver better services to the people.

(v) Act as a sounding board for new ideas or

on possible solutions to intransigent road
blocks.

(vi) Analyse and provide advice on any

issue of economic and social policy
referred to the Council or its members by
the Chief Minister or the Minister of
Finance and Human Resources
Management.

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 7. The Finance Department has organized
series of meetings with the members of the
Council on the challenges faced by the various
sectors during the Covid pandemic and the
measures that need to be taken post the
pandemic. Some of the suggestions made by the
members have been translated into schemes and
policy initiatives of the Government.

(ii) FEDERAL FISCAL MODEL

8. In the Budget Speech 2021-2022, it was

announced that the Government will establish an
advisory council to develop a Federal Fiscal Model
with renowned experts on legislation involving
revenue and taxation (including GST). Based on
the announcement, the Government has
constituted an advisory council to develop a
Federal Fiscal Model under the Chairmanship of
Thiru. Arvind P. Datar, Senior Advocate, Supreme
Court along with the following Members vide

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G.O.(Ms.)No.101, Finance (FC-I) Department,
Dated 02.04.2022:-

1. Thiru. K.Vaitheeswaran, Advocate,

Madras High Court.
2. Thiru. G.Natarajan, Advocate,
Madras High Court.
3. Thiru. Suresh Raman, Vice President
and Region Head, TCS-Service Sector.
4. Thiru. Srivats Ram, Managing
Director, Wheels India Limited.
5. Thiru. K.Velmurugan, President, Hosur
Small and Tiny Industries Association.

The terms of reference of the Advisory Council are

as follows:

1) To study the fiscal powers of the

State and the Union with special
reference to GST.

2) To study the levy of Cesses and

Surcharges by the Union and its impact
on the State’s finances.

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3) To analyse the fiscal scenario of the
State.

4) To identify the problems with the

institutional mechanisms that supports
GST which include the independence of
decision makers and constitution of GST
Tribunal.

5) To identify the compliance issues faced

by the large Industries, MSMEs, Service
Sector and Consumers in order to bring
them to the notice of the GST Council.

6) To identify difficulties with respect to

GST rates applied to various
commodities.

7) To suggest strategies to improve GST

collections and other taxes of the State.

8) To study the best practices adopted in

other states with respect to GST
including use of technology and artificial
intelligence to identify tax evasion.

9) Any other issues which, in the opinion

of the Chairman, is relevant to the
Union-State fiscal relations.

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 9. The first meeting of the Council was held
on 11th April, 2022 at the Secretariat in Chennai.

(iii) NEW ASSET MANAGEMENT SYSTEM

10. In the Budget Speech 2022-2023, it was

also announced,

“with a view to account for all movable

and immovable assets of the Government
and to monitor their utilization, a new asset
management system will be introduced and
integrated with the Integrated Financial and
Human Resources Management System
(IFHRMS) from the coming year.”

11. Based on the above announcement, a

Cloud Based Asset Management Software has
been developed by TNeGA to optimize the
resource utilization by tracking the life cycle of all
assets in Government departments.

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 12. This Software is being upgraded based
on the requirements. This would allow
departments to know accurately all the assets
owned by them. This would, in turn, enable
proper accounting, budgeting for maintenance
ensuring longer life for the assets. The data so
collected would be fetched in the IFHRMS for
purpose of accounting and better budgeting.

13. The departments of Public Department

(in Secretariat), Revenue and Disaster
Management, O/o.DGP and Commercial Tax
Departments have uploaded their asset details
using Cloud Based Asset Management System
Software on pilot basis. The Finance Department
is also updating the asset details in the above
software and also necessary instructions have
been issued to the Heads of Departments under
the control of Finance Department to update the
details through the DDOs concerned.

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(iv) E-PROCUREMENT PORTAL
14. In the Budget Speech 2021-2022, it was
announced that

“E-procurement will be mandatorily

adopted across all procuring entities.
A separate e-procurement portal will be
created for the Government of Tamil Nadu to
enhance transparency in Government
procurement.”

15. Based on the announcement a

multi-department Core committee and a
Technical Committee was formed for finalizing
specific requirements and considering National
Informatics Centre (NIC) as a single source
for entrusting the Creation of a separate
e-procurement portal for the Government of
Tamil Nadu.

16. Based on the Technical Committee

recommendations, work order has been placed
with National Informatics Centre Services

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Incorporated (NICSI) for implementation of the
e-procurement through National Informatics
Centre (NIC). The total project cost including
customization requirement and State wide rollout
is Rs.501.51 lakhs for 3 years (April 2022-
March 2025). A sum of Rs.167.17 lakhs has been
released as advance payment for the year
2022-2023. The new e-procurement portal would
be compliant with the provisions under TNTIT Act,
1998 and Rules, 2000. All procurement by public
procuring entities of the Government of
Tamil Nadu would be done through the online
portal from April 1st, 2023. The Government
intends to bring necessary amendments in the
existing rules and procedures to facilitate this
transition.

17. On similar lines, the Government has

also constituted a Task Force to make suggestions
and indicate requirements/customization in the
existing PRICE Software of GePNIC for fulfilling

13
pre and post tendering activities through
electronic mode. This would be a major step
towards bringing in more transparency and
efficiency in procurements by the Government
and Public Sector entities.

(v) LITIGATION RISK MANAGEMENT SYSTEM

18. Based on the announcement made
during the Revised Budget Speech 2021-2022,
that a Litigation Risk Management System would
be established, the Government have constituted
a High-Powered Litigation Advisory and Oversight
Committee (LAOC) vide G.O.(D)No.18, Finance
(OP-M) Department, Dated 19.03.2022 to offer
strategic guidance regarding High Risk Litigation
with the following members: -

Sl.
Committee members
No.
1. Justice.K.Kannan,
Retired Judge of Punjab and Haryana High
Court and Former Chairman,
Railways Claims Tribunal

14
Sl.
Committee members
No.
2. Advocate Joseph Prabhakar,
Expert in Indirect Taxation
3. Advocate K. Ravi,
Expert in Direct Taxation
4. Advocate V.Lakshmi Narayanan,
Expert in Civil Litigation
5. Additional Chief Secretary to Government,
Finance Department
6. Secretary to Government,
Legal Affairs

19. The function of the said committee,

among others is to suggest strategies to reduce
financial risk to the exchequer due to litigation, to
consider and advise multiple approaches and line
of arguments to be adopted before judicial
forums, to assess the possibility of success in a
particular case and advise the government on the
possibilities of compromise, modification of
position, to suggest measures to Government to
15
reduce the financial risk from high risk cases and
to monitor compliance in order to avoid excess
cost like penal interest for delay.

In order to closely monitor cases involving

huge financial risk to the Government, a separate
facility will be opened for High-Risk Litigation
within the Integrated Court Case Monitoring
system.

(vi) STRENGTHENING OF FINANCE (BUREAU

OF PUBLIC ENTERPRISES) DEPARTMENT

20. As a part of strengthening Finance

(Bureau of Public Enterprises) Department,
a Request for Proposal has been floated
on 20.04.2022 for selection of Consultant
for Financial and Operational Analysis of past
and current performance through annual /
quarterly reports, current Board notes,
Medium Term Vision statement and performance
trends of Public Sector Undertakings and
Statutory Boards under Bureau of Public
16
Enterprises in Tamil Nadu and to act as a Project
Management Unit in Finance (Bureau of Public
Enterprises) Department.

(vii) NABARD PROJECT MONITORING UNIT

21. A “NABARD Project Monitoring Unit” will

be created to actively follow up proposals pending
with NABARD, monitor the implementation of
sanctioned projects on the field and expedite the
disbursal of funds, with the objective of effective
implementation of NABARD projects. This Unit will
also be tasked with exploring other options of
institutional finance, which can be leveraged by
the State to fund projects of the Government.

(viii) BUDGET INITIATIVES

TOP-DOWN BUDGETING

22. With the intention of introducing

modern practices in budget formulation,
the Top-Down Budgeting concept has been

17
introduced for the following five Demands for
Grants in the Budget for 2022-2023.

(i) Fisheries and Fishermen Welfare

(ii) Dairy Development
(iii) Environment and Climate Change
(iv) Micro, Small and Medium Enterprises
(v) Welfare of Differently Abled Persons

The Top-Down Budgeting method seeks

to provide greater delegation to departments
to speed-up decision making, improve
implementation, reduce costs and avoid time
overruns while ensuring greater accountability.

23. In the existing system, budget

proposals are called for and meetings are held
with the concerned departments, where the
requirements for each object of expenditure are
examined and then fixed by the Finance
Department. These finalized amounts are added
to arrive at the total allocation.

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 24. In the ‘Top-Down Budgeting’ system,
the department specific overall annual Revenue,
Capital and Loan outlays will be determined
and then communicated to the Department,
which can further distribute the outlay among
different items of expenditure under the
sub-heads, detailed heads and sub-detailed
heads. Further, the Head of Department will be
able to re-appropriate the funds allotted, if
necessary, during the course of the financial year,
subject to certain conditions.

CITIZEN’S GUIDE TO BUDGET

25. As a new initiative in the domain of

budgetary publications, the Finance Department
has published the ‘Citizen’s Guide to Budget’ for
the financial year 2022-2023, with the aim of
improving transparency. The document presents
the crux of the Budget in a simple and graphical
format that people can easily understand. This
document will serve as a tool to increase citizen

19
awareness of the Budget and encourage informed
debates on Government’s finances.

IMF TECHNICAL ASSISTANCE

26. The Finance Department is collaborating

with the International Monetary Fund to bring
about reforms in Public Financial Management in
the State, notably in budget formulation and fiscal
risk management.

Three special units have been formed in

Finance Department viz. Macro Fiscal Unit, Fiscal
Risk Management Unit and Debt and Resources
Management Unit for implementing the Public
Financial Management reform activities.

In the first phase, the Citizen’s Guide to the

Budget has been published for the Financial Year
2022-2023 and the Top-Down budgeting method
has been introduced for 5 demands for grants.
Further, the Finance Department will prepare

20
a Fiscal Risk Statement and a Medium-Term
Fiscal Framework.

(ix) SPECIAL TASK FORCE

27. In tune with the announcement made
in the Budget speech 2021-2022, a Special Task
Force (STF) has been constituted with the
following broad objectives:

• To fully reconcile the Bank

accounts and identify funds
which have lapsed and which
are unutilised.

• To ensure that all funds of the

Government are kept within
view of the Treasury System.”

28. Bank Account details have been

collected from the Banks, from the Departments
and also from the District Collectors. The details
have been mapped and cross-verified. Data
inconsistency and mismatch have been noticed in
the data collected from different sources. In order

21
to address these issues bi-lateral reconciliation
process with Banks through SLBC and Districts
through PA (Accounts) has been initiated.
By this process, the STF has identified
dormant funds which can be ploughed back to
State Exchequer. The STF is continuing its work
with auditing the reported data and is pursuing its
task. The STF will have a tenure till 31.03.2023
to complete its task.

(x) INTERNSHIP PROGRAMME

29. An Internship programme has been

introduced in Finance Department for Post
graduates / bonafide students pursuing research
programmes in reputed institutions. The training
programme is to harness the talent of students
and researchers in the field of Economics,
Finance, Law, Commerce, Management and
Information Technology and Statistics, by giving
them exposure to the functioning of the

22
department through diligent and scholarly
research work.

30. Bharathidasan Institute of Management

(BIM), Tiruchirappalli is the Academic Partner for
the implementation of this Internship programme.
This Institute will carry out the selection and
evaluation for the programme.

❖ The primary objectives of the programme:

i) Short term exposure for selected

candidates in the Department of
Finance, Government of Tamil Nadu
ii) Opportunity for selected candidates to
enhance their academic knowledge
iii) Opportunity for selected candidates to
know about Government functioning
and developmental policy issues
iv) Selected candidates to contribute to
policy formulation by engaging in
research, analysis, etc.

23
❖ Key areas for research through Interns:

i) Tamil Nadu Infrastructure

Development Board
ii) Annual Budget
iii) Central and State Finance
Commissions
iv) Externally Aided Projects
v) Tamil Nadu Transparency in Tenders
Act and Rules
vi) Resources
vii) Loans
viii) Audit
ix) Treasury Functions

❖ Initially 20 students will be inducted to the

programme for a duration of 6 months to one
year. A monthly stipend of Rs.20,000/- will be
given to the interns.

24
❖ Interns will be selected through an internet-
based test carried out by the Bharathidasan
Institute of Management, Tiruchirappalli.

❖ Interns will undergo an orientation programme

organized by Bharathidasan Institute of
Management (BIM), Tiruchirappalli and the
Finance Department at Anna Administrative
Staff College, Chennai.

❖ On completion, internship certificates will be

issued based on scientific and evidence-based
project report submitted by the Interns and a
comprehensive oral examination by the panel
of experts.

STRUCTURE OF FINANCE DEPARTMENT

31. The following departments/agencies

are under the administrative control of Finance
Department: -

25
Audit Departments
i. Local Fund Audit Department
ii. Co-operative Audit Department
iii. State Government Audit
Department
iv. Department of Audit for Milk Co-
operatives
v. Hindu Religious Institutions Audit
Department
Administrative Departments
i. Treasuries and Accounts
Department
ii. Government Data Centre
iii. Small Savings Department
iv. Directorate of Pension
Other agencies
i. Tamil Nadu Infrastructure
Development Board
ii. Tamil Nadu Infrastructure Fund
Management Corporation Limited

26
 The functions of the above
departments/agencies, except the Directorate of
Pension and Government Data Centre which are
included in the Policy Note on Demand No.50.
“Pension and Other Retirement Benefits”, are
detailed in this note.

AUDIT DEPARTMENTS

32. The following Audit departments are

functioning under the control of Finance
Department

Sl.No. Name of the Audit

Department
1. Local Fund Audit Department
2. Co-operative Audit Department
3. State Government Audit
Department
4. Department of Audit for Milk
Co-operatives
5. Hindu Religious Institutions
Audit Department

27
 DIRECTOR GENERAL OF AUDIT

33. In the Governor’s Address made on

21st June, 2021 on the floor of the Tamil Nadu
Legislative Assembly, it was pointed out that the
audit and oversight functions need a thorough
overhaul. In the Policy Note of Finance
Department for the year 2021-2022, it has been
stated that “A position of Director General of
State Audit will be created to oversee all the
existing audit agencies of the State Government.
Ideally, the Director General will be drawn from
the Indian Audit and Accounts Service on
deputation. The Director General of Audit will
function as the sole Administrative / Supervisory
Head of Department for Audit functions in respect
of all Audit departments. Based on the above, in
the G.O.(Ms.)No.102, Finance (Local Fund)
Department, Dated 07.04.2022 a post of Director
General of Audit has been created to oversee all

28
the Audit Departments functioning under the
administrative control of Finance Department.

34. In order to study the functioning of

all the Audit departments and to give
recommendations to streamline the processes and
functioning of the Audit department, an Audit
Reforms Committee has been constituted. The
composition of the Audit Reforms Committee is as
follows:

Chairman: Thiru.Sundaram Prabhu, IAAS

(Retired), Formerly Principal
Accountant General, Tamil
Nadu and Karnataka.

Members: 1) Thiru.Selwyn Joseph,

Formerly Additional
Director of Co-operative
Audit.

2) Tmt.K.Pramila,
Director of Audit for Milk
Co-operatives.

29
The key Terms of Reference of the Committee
are:

• To study the audit process of the audit

departments.
• To suggest international best practices in
internal audit.
• Possibility of establishing a comprehensive
IT/IS system.
• To study the human resource challenges
including training needs.
• To suggest a robust and well proven
methodology like Risk based Audit to
increase the audit coverage.

35. The Committee will submit its report by

July 2022. On receipt of the recommendations of
this Committee, steps will be taken to create an
integrated audit set up to eliminate redundancy
and ensure effective functioning.

The main functions of the audit departments are

as follows:

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 LOCAL FUND AUDIT DEPARTMENT

36. The Local Fund Audit Department was

originally entrusted with the task of statutory
audit of the accounts of Urban and Rural Local
Bodies, Universities, Agricultural Market
Committees, Local Library Authorities and other
institutions in the State under the provisions of
the respective Acts governing the institutions. As
per the recommendations of the 2nd State Finance
Commission, the Tamil Nadu Local Fund Audit
Act, 2014 (TN Act No.24 of 2014) was enacted
with effect from 15.12.2014. Tamil Nadu Local
Fund Audit Rules have come into effect from
24.08.2016.

37. Apart from the audit of the institutions

mentioned in the schedule of the Act, the Director
of Local Fund Audit undertakes statutory audit of
the other institutions with the prior sanction of
the Government under Section 5 of the Act.

31
 38. Necessary training has been given by
the Principal Accountant General for preparation
of Audit report to be placed in the Legislative
Assembly. Tamil Nadu Local Fund Audit
Rules 2016 provides for revision of the
audit report format as and when required.
Section 20 of the Tamil Nadu Local Fund Audit
Act, 2014, Tamil Nadu Local Fund Audit Rules
2016, Rule 19 requires DLFA to submit annually
a consolidated report of the accounts of local
bodies audited to the Government, to be laid
before the Legislative Assembly. The following
consolidated reports have been placed in
Assembly:

Sl.
Year Status
No.
1 2015-2016 Placed in Assembly on
09.07.2018
2 2016-2017 Placed in Assembly on
05.02.2021

32
 Sl.
Year Status
No.
3 2017-2018 Placed in Assembly on
4 2018-2019 13.09.2021

5 2019-2020 Placed in Assembly on

24.03.2022
6 2020-2021 Preparation of Audit
report is in progress

39. The list of Institutions under the

purview of Local Fund Audit Department is at
Annexure-I(a).

Scope of Local Fund Audit Department

40. The audit of Local Body Institutions

done by this Department conforms to the general
requirements expected of a post-audit function.
It relates to checking of accounts and a propriety
audit on the income and expenditure of the
institutions to ensure that the transactions are as
per the relevant Acts and Rules and Government

33
orders and that the accounts represent a true and
fair view of the state of affairs of the Local Bodies.
Audit is intended to safeguard taxpayer’s money
received by Local Bodies and to ensure that
assistance given by Government and funding
agencies to Local Bodies is utilized for the
purposes for which they have been granted and
for the benefit of the intended beneficiaries.

Test Audit of Village Panchayats

41. The Local Fund Audit Department is
required to conduct test audit of 22 percent of all
Village Panchayats every year. Accordingly, the
audit of 2831 Village Panchayats out of 12,524
village Panchayats is taken up every year.

Concurrent Audit of Urban Local Bodies,

Panchayat Raj Institutions and Universities

42. The "Concurrent Audit System" is in

vogue in 19 Corporations 10 Municipalities and
13 Universities. The Government has introduced

34
quarterly audit system in all the Panchayat Unions
from the year 2000-2001. Audit Parties consisting
of one Inspector and one Deputy Inspector or one
Assistant Inspector for every three or four
Panchayat Unions have been constituted and
located at select 116 Panchayat Union Offices.

Implementation of Immediate Post Audit

System in all Corporations and select
Municipalities

43.(a). Immediate Post Audit is conducted

in 19 Corporations and 10 Municipalities where
Concurrent Audit sections are functioning. Under
this system the payment vouchers are sent to
audit upon making payments and such vouchers
are audited immediately and the defects noticed
communicated to the administration. This system
facilitates the prompt rectification of defects by
the administration. The list of Corporations and
Municipalities taken up for Concurrent Audit can
be seen at Annexure-I(b).

35
 (b). The audit objections noticed during the
Concurrent audit are communicated by the audit
parties, to the institutions concerned immediately
in the form of "Audit Slips" and after verifying the
replies received, the objections are admitted or
modified. After consolidating the unsettled audit
slips and other paragraphs relating to receipts
and expenditure, the audit report is finalized and
issued.

Annual Audit of Non-Concurrent Audit

Institutions

44. The audit of remaining 2 Corporations,

105 Municipalities, 10 Universities and other local
bodies like Town Panchayats, District Panchayats,
Market Committees, Local Library Authorities,
Local Planning Authorities and miscellaneous
institutions are undertaken every year on receipt
of annual accounts from the auditee institutions.

36
Implementation of Accrual Based Accounting
System in Urban Local Bodies
45. (i) Cash Based system of Accounting
in Urban Local Bodies was replaced by Accrual
Based system of Accounting in Municipal
Corporations and Municipalities in two phases
from the accounting year 1999-2000 and
2000-2001. This system has been implemented in
all Town Panchayats with effect from 2002-2003.
The 7-digit web-based accounting system based
on the National Municipal Accounting Manual has
been adopted since 2016-2017.

ii) The objective and scope of this

accounting system is to follow the Generally
Accepted Accounting Principles and maintain
Income and Expenditure Accounts to correctly
reflect the financial operations during a year and
also maintain a Balance Sheet to give the true
picture of the assets and liabilities of Urban Local
Bodies at the end of a financial year.

37
 iii) This system enables the Urban Local
Bodies to identify and value their assets following
standard valuation methods and incorporating
them in books of accounts through the Asset
Register. Due to transparency in the new
accounting system, various financial institutions
have come forward to extend financial assistance
to Urban Local Bodies for capital projects and
welfare schemes.

Certification of Annual Accounts of Local

Bodies and Universities
46.(i) Certification of accounts of Local
Bodies is an internationally, accepted requirement
for obtaining financing from funding agencies.
Accordingly, the annual accounts of Urban Local
Bodies are certified by the officers of the Local
Fund Audit Department as per G.O.(Ms.) No.93,
Finance (FC-IV) Department, Dated 28.03.2003,
subsequent to the implementation of the Accrual

38
Based Accounting System in the Urban Local
Bodies.

(ii) Audit certificates are issued by this

department for the utilisation of various grants
released by the State / Central Government, the
University Grants Commission and other Funding
Agencies in respect of Universities which come
under its purview.

Procedure for Settlement of Audit Objections

47.(i) Taking follow up action on the Audit

Reports is one of the vital functions of this
department. Irregularities of serious nature
noticed during the course of audit are
immediately brought to the notice of the
Executive Authorities of the local bodies
concerned. Serious irregularities and losses
pointed out in the Audit Reports are reported to
the Government and the Heads of Administrative
Departments concerned through monthly

39
periodicals and special reports for necessary
follow up action.

(ii) In the normal course, the replies to the

audit objections are verified and the objections
are dropped if satisfactory explanation is
rendered. Further, the settlement of audit
objections is also taken up by the regional and
district level officers of this department through
joint sittings arranged by the administrative
departments concerned. On the spot settlement is
made upon satisfactory explanation.

(iii) As per current best practices, entry

level and exit level discussions with the executive
authorities are also conducted to facilitate
rectification of defects pointed out in audit.

40
48. Formation of District High Level
Committees and State High Level
Committees

District High Level Committees

District Collectors

Panchayat Town Municipalities

Unions Panchayats and Municipal
Corporations

State High Level Committees

Commissioner Director of Director of

of Rural Town Municipal
Development Panchayats Administration
and
Panchayat Raj

Panchayat Town Municipalities

Unions Panchayats and Municipal
Corporations

41
❖ During the period from 01.04.2021 to
31.03.2022, four District High Level
Committee meetings in respect of Municipal
Corporation were conducted and 153 audit
objections of value Rs.2106.09 lakh were
settled.

❖ During the period from 01.04.2021 to

31.03.2022, three District High Level
Committee meetings in respect of
Municipalities were conducted and
86 special audit objections of value
Rs.703.17 lakh were settled.

❖ During the period from 01.04.2021 to

31.03.2022, 47 District High Level
Committee meetings in respect of
Panchayat Unions were conducted and 704
audit objections of value Rs.3002.07 lakh
were settled.

42
Special Functions
49. Apart from the regular audit functions,
this department is also entrusted with the
following special functions.

a) Authorisation and disbursement of

Pensionary benefits to Local Body
Employees
The certification, sanction and payment of
retirement/death benefits to the employees of
local bodies viz: Municipalities, Town Panchayats
and Panchayat Unions is done by the Director of
Local Fund Audit. As on 31.03.2022, 30,490
pensioners are receiving monthly pension
through four nationalized banks. The funds for the
payment of pension / family pension are released
by the Heads of Departments concerned from the
State Finance Commission Devolution fund.

b) Redressal of Local Body Pensioners’

grievances
An information desk has been opened at
the Directorate of Local Fund Audit for redressal

43
of local body pensioner/family pensioners
grievances and the pensioner/family pensioners
are able to get information required by them
regarding their pension proposals and related
matters without any delay.

c) Administration of Municipal Pensioner’s

Health and Family Security Fund
Schemes
The Health Fund Scheme and Family
Security Fund scheme have been extended
to municipal pensioners in G.O.(Ms.)No.120,
Municipal Administration and Water Supply
Department, Dated 25.05.1999 with effect
from 01.08.1999. These two welfare schemes
are administered by the Director of Local Fund
Audit. For the period 01.04.2021 to 31.03.2022,
105 claims were settled and Rs.46.31 lakh was
sanctioned under the Pensioners’ Health Fund
Scheme and 239 claims were settled and
Rs.106 lakh was sanctioned under Family Security
Fund Scheme.

44
d) Administration of Panchayat Union
Pensioner’s Health and Family Security
Fund Schemes
The Health Fund Scheme and Family
Security Fund scheme extended to Panchayat
Union pensioners in G.O.(Ms.) No.23, Rural
Development and Panchayat Raj (E7)
Department, Dated15.03.2013 with effect from
01.04.2013 are administered by the Director of
Local Fund Audit. During the period 01.04.2021 to
31.03.2022, 167 claims were settled and
Rs.76.33 lakh was sanctioned under pensioners’
Health Fund Scheme and 392 claims were settled
and Rs.173.54 lakh was sanctioned, under Family
Security Fund Scheme.

e) Sanction of Interest on Provident Fund

Balances and Deposits of Local Body
Employees
The Provident Fund Deposits of Local Body
Employees and the investments therefrom were
taken over by Government in 1967. The Director

45
of Local Fund Audit is authorised to sanction
interest on the balance of Provident Fund Deposits
of Local Bodies. A sum of Rs.18 crore was
sanctioned by the Government during the period
from 01.04.2021 to 31.03.2022 and the entire
allotment has been utilized for sanction of interest
claims to the Local Bodies.

f) Treasurer of Charitable Endowments

The Director of Local Fund Audit also

functions as the Treasurer of Charitable
Endowments with effect from 01.04.1952.
Government authorizes acceptance of the
endowments and publishes the scheme of
administration of the endowment.

At present, there are 4 Central Endowments

worth Rs.23.25 lakh and 891 State
Endowments worth Rs.37.04 Crore under
the custody and control of the Treasurer of
Charitable Endowments. During the period from

46
01.04.2021 to 31.03.2022, out of the interest
proceeds of endowments, a sum of Rs.65.79
lakh has been distributed to 656 Endowment
institutions towards the award of scholarships,
prizes and medals.

Contributory Pension Scheme / Audit by the

Department of Local Fund Audit
50. As per G.O.(Ms.) No.260, Finance
(Pension Grievances Cell) Department, Dated
15.10.2015, the Director of Local Fund Audit
audits the accounts relating to the Contributory
Pension Scheme (CPS) maintained by the Local
Bodies so as to ensure the correctness of the
subscription of the employees and contribution of
the Local Body. Contributory Pension Scheme
accounts for 381 Panchayat Unions have been
audited for the year 2019-2020 and 342
Panchayat Unions have been audited for the
year 2020-2021 as on 31.03.2022. In respect
of other Local Bodies such as 21 Corporations,

47
115 Municipalities and 528 Town Panchayats,
Local Fund Audit Department have been verifying
the correctness of the Contributory Pension
Scheme accounts as and when data are uploaded
by these Local Bodies.

Status of Audit Progress

51. Audit for the year 2020–2021 in respect

of all Panchayat Unions, District Panchayats,
Corporations, Municipalities, Town Panchayats,
Universities and other institutions have been
completed.
Audit for the year 2020-2021 in respect of
22% of Village Panchayats have also been
completed.

Audit Fees

52. This department has been charging

audit cost as audit fee out of total expenditure as
below:

48
 University 100%
Municipal Corporations and 50%
Municipalities
Agricultural (Marketing) 2%
Committees

❖ As against the demand of Rs.2007.78

lakh, a sum of Rs.1094.39 lakh was

remitted as audit fees by the above-

mentioned institutions during financial

year 2021-2022.

Recovery of excess payment pointed out in

audit

53. The amount recovered on account

of settlement of audit objections relating to
Town Panchayats, Municipalities, Corporations,
Universities and other miscellaneous institutions
from April 2021 to March 2022 can be seen at
Annexure-I(c).

49
New Initiatives:

54.(i) A Training Centre exclusively for the

Local Fund Audit Department headed by a Deputy
Director has been established. Foundation training
is imparted to the directly recruited Assistant
Inspectors as well as Assistant Inspectors
promoted through recruitment by transfer in
order to enhance quality of audit. Refresher
Training has been given to all the auditors.

(ii) Audit Information Management

System in the Local Fund Audit Department has
been implemented. Four milestones (Design and
Development of application Software, User
Acceptance Testing, Sign off and Roll Out) have
been completed and continuous training has been
imparted to the auditors. Feedback and
Suggestions collected from the Auditors during
the training is used by the developers to improve
the Application.

50
 CO-OPERATIVE AUDIT DEPARTMENT

55. The Department of Co-operative Audit

is functioning as a separate department
with effect from 17.6.1981 as per the
recommendations of the Santhanam Committee
and the Administrative Reforms Commission.
As per Section 80 of Tamil Nadu Co-operative
Societies Act, 1983, the main function of the
Co-operative Audit Department is to conduct
statutory audit of all Co-operative Societies
functioning under the administrative control of
14 Functional Registrars, except Multi State
Co-operatives and Milk Co-operatives.

56. The list of Co-operative Societies under

the control of the Functional Registrars coming
under the audit purview of the Co-operative Audit
Department is at Annexure-II(a).

51
Scope of Audit

57. The main objective of the Co-operative

Audit is to audit the accounts of the societies and
to ensure that the financial statements have been
drawn properly and that they reflect a true and
fair picture of the financial position of the
societies. In addition, this department assures the
members that the societies are functioning in
accordance with Tamil Nadu Cooperative Societies
Act 1983, Tamil Nadu Cooperative Societies Rules
1988 and bylaws and other directions of the
Government. It also ensures that the grants,
subsidies and the assistance given by the
Government are utilized properly and the benefit
is derived by the members and the community as
a whole.

Concurrent Audit of Urban Banks and District

Central Co-operative Banks
58. The statutory audit of all
Central Co-operative Banks and Urban

52
Co-operative Banks are entrusted to Chartered
Accountants. The auditors of the Co-operative
Audit Department are entrusted with the task of
concurrent audit of these Banks.

Statutory Audit and Audit Fees

59. The statutory audit of primary

co-operative societies has to be completed within
a period of 45 days. Audit fee is collected for the
period of audit from the respective societies and
remitted into the Government Account.

Under Fundamental Rule 127, the statutory

audit of societies having voluminous transactions
is conducted by deploying full time auditors for
which more than 45 man-days are allowed, and
as per G.O.(Ms.) No.27, Finance (Co-operative
Audit) Department, Dated 12.02.2020. 35 percent
of the salary cost is recovered from the respective
societies as Fundamental Rule cost of audit.

53
Status of Audit Progress

60. Since the accounts of the societies

are pertaining to the period from 1st April to
31st March (Financial year) audit is being taken
after the completion of financial year. Audit of
accounts for the year 2020-2021, have been
completed for 8,653 out of 13,564 societies during
2021-2022. The audit of the remaining societies
will be completed shortly. Ongoing enquiry under
Section 81 of TNCS Act, 1983, investigation by
the Commercial Crime Investigation Wing, court
cases, non-production of books and accounts are
some of the reasons for non-completion of audit
of certain societies upto the year 2019-2020.
Efforts are being taken to complete the audit work
of such societies with the coordination of
concerned administrative authorities.

54
Special Reports

61. When serious defects like

misappropriation, fraud, violations of TNCS act,
rules, stock deficit, are found out during the
course of audit, they are brought to the
notice of the Functional Registrars concerned
through Special Reports for initiating necessary
follow-up actions. As per G.O. No.267,
Finance (CA) Department, Dated 06.08.2018
the annual report of action taken by the
Functional Registrars has been submitted to
the Government for the year 2017-2018.
Action taken report details for the year
2018-2019 onwards are yet to be received
from the Functional Registrars.

The special report details for the past 5

years are given below:-

55
 No. of Special Amount
Audit year
Reports (Rs. in Crores)
2017-2018 569 59.58
2018-2019 609 65.08
2019-2020 544 47.95
2020-2021 506 94.63
2021-2022 350 45.02

Training and Development

62. To improve the quality of audit skills
among the auditors, the department is conducting
various types of short-term training programmes
and also conducting 2 day refresher classes every
year.

Audit Information Management System

(AIMS)
63. Audit Information Management System
(AIMS) is an Internet based application by which
audit related information like audit plan approval,
diary submission, audit progress, issue of audit

56
certificates are monitored. Uploading of financial
statements, Audit fees and Fundamental Rule cost
collection details and special report details for
serious irregularities are uploaded in the AIMS
software.

64. New Initiatives

➢ Creation of database relating to the financial
position of cooperative institutions.

➢ Framing of guidelines to reduce the backlog

in audit especially in respect of Books Not
Available/Books Not Written/ Books with
Court, Police, and Enquiry Officer.

➢ Defect Compliance mechanism and

introduction of Joint sitting with
administrative departments at District,
Regional and State level to monitor the
settlement of audit objections.

57
➢ Fixing of norms to the audit personnel for
different types of cooperative Institutions
and issue of audit certificates on the basis
of turnover.

➢ Visit to other states to study the best

practices in cooperative audit and
implementation of such practices.

➢ Revision of Audit Manual.

58
 STATE GOVERNMENT AUDIT DEPARTMENT

65. Originally a State Trading Schemes

Audit Department was constituted in the year
1969. This Department was reorganized as per
G.O.(Ms.) No.598, Finance (Local Fund)
Department, Dated 03.08.1992, realigning the
functions of the existing Local Fund Audit
department and State Trading Schemes Audit
department, providing greater scope for internal
audit in Government departments as the Chief
Internal Auditor and Chief Auditor of Statutory
Boards. Subsequently, the duties and
responsibilities of the department were extended
to more statutory and non-statutory
boards/Institutions, Government departments
and Government aided Institutions. The “Internal
Audit and Statutory Boards Audit Department”
has been renamed as “State Government Audit
Department” vide G.O.(Ms.) No.264, Finance
(Local Fund) Department, Dated 16.08.2019.

59
66. Scope of Audit

• Systemic examination of all receipts and

expenditure of the auditable institutions.

• Ensure the financial transactions adhere to

standards of propriety and the relevant
rules and regulations of the Government
are scrupulously followed by institutions.

• Examining the Pensionary benefits, General

Provident Fund and Special Provident Fund
of the employees of the Boards.

• Responsible for follow up of the most

serious audit observations relating to the
Boards/Institutions and their final resolution
in the Public Undertaking Committee.

Auditable Institutions

67. The list of Boards and Institutions under

the purview of the State Government Audit
Department can be seen at Annexure-III(a).
60
 68. The list of important institutions and
schemes audited by this department is at
Annexure-III(b).

The audit of the above boards is

conducted annually on concurrent basis. The
audit reports of these institutions are issued
within the stipulated time frame and serious
irregularities are brought to the notice of the
Government and Public Undertakings Committee
of the Tamil Nadu Legislative Assembly.

The Status of Audit of the Auditable

Institutions as on 31.03.2022 is at Annexure-
III(c).

Audit Certificate

69. This department certifies the

entitlement to grants of the aided institutions
concerned, besides certifying Pension and
Provident Fund closure proposals of employees of
all the auditee Boards.

61
Other Functions

70. At present, in 19 Government

departments, the Internal Audit functions are
being supervised by this department and Audit
reports issued.

1. Medical Education Department

2. Medical and Rural Health Services
Department
3. Public Health and Preventive Medicine
Department
4. Agriculture Department
5. Agricultural Engineering Department
6. Geology and Mining Department
7. Revenue Administration Department
8. Transport Department
9. Collegiate Education Department
10. Technical Education Department
11. Prisons and Correctional Services
Department
12. Police Department

62
 13. Social Welfare and Women
Empowerment Department
14. Rehabilitation Department
15. Adi-Dravidar and Tribal Welfare
Department
16. Forest Department
17. Stationery and Printing Department
18. Backward Classes and Minorities
Welfare Department
19. Fire and Rescue Services Department

Follow up action taken on Audit Reports

71. The gist of audit paragraphs, which are
serious in nature, are being brought to the notice
of Heads of departments and the Secretaries to
Government concerned for corrective action.

Audit Fees
72. The demand for audit fees is raised on
the basis of the actual cost of audit or average
cost. A sum of Rs.74.65 lakhs has been collected
so far as audit fees during 2021-2022 financial
year.
63
Recovery of Excess payment pointed out in
Audit
73. Revenue loss to the tune of
Rs.857.37 lakh pointed out in audit reports of
various auditable institutions was recovered
and remitted to government account, by settling
6354 paras in joint sittings.

Capacity Building:
74. To improve the quality of the skills of
audit among the auditors, this department is
conducting 3 day regular training periodically to
the auditors about various types of auditable
institutions.

75. e-Governance Initiatives

1. An exclusive web portal for this
department is under development.

2. To take up the digitalization of the

department’s functioning a “Cell for
Data Management and Analytics” will
be established.

64
 DEPARTMENT OF AUDIT FOR MILK
CO-OPERATIVES

76. The Directorate of Audit for Milk

Co-operatives was created as a separate
department in 1987 to conduct statutory audit
exclusively for Milk Co-operatives in the State.
77. Earlier this department was functioning
under the administrative control of Animal
Husbandry, Dairying and Fisheries Department.
This department has been brought under the
overall control of the Finance Department as a
separate department vide G.O.No.370, Finance
(Co-operative Audit) Department, Dated
22.11.2019, with sanctioned cadre strength of
333 posts.

Structure of Milk Co-operatives

78. Milk Co-operatives comprise of a 3-tier

structure with the Tamil Nadu Co-operative Milk
Producers’ Federation Limited (TCMPF) at apex
level, 25 District Co-operative Milk Producers’

65
Unions (DCMPUS) at District level, 10335 Milk
Producers Co-operative Societies (MPCS) and 47
Milk Consumer Co-operative Societies at the
Primary level.

Scope of Audit

79. The main objective of this department is

to audit the accounts of the milk societies and to
ensure that the Balance Sheet and Profit and Loss
Account have been drawn properly so that they
represent a true and fair picture of the state of
affairs of the societies.

66
 In addition, the audit department enables
accountability to the members of the societies by
auditing whether the societies are functioning in
accordance with the relevant Act, Rules and
procedures and also whether the assistance
received from Government is utilized for the
purpose for which it was sanctioned.

Status of Audit Progress

Tamil Nadu Cooperative Milk Producers

Federation

80. Final Audit of Tamil Nadu Cooperative

Milk Producers Federation for 2020-2021 was
completed in all the 10 units of federation & Audit
Certificates issued.

District Cooperative Milk Producers Unions

81. Audit for 2018-2019, has been
completed in the newly created unions of Tiruppur
& Namakkal and Audit certificates issued.

67
 Audit for 2019-2020, has been completed
in the 5 newly created unions of Tiruppur,
Namakkal, Theni, Dharmapuri and Tiruvannamalai
and Audit certificates issued in Theni and
Dharmapuri Unions. Finalization of Audit report is
in progress in the remaining 3 Unions.

Audit for 2020-2021 has been completed in

21 District Cooperative Milk Producers Unions and
Audit Certificates issued in 20 Unions. Finalization
of Audit report is in progress for Theni Union.
Audit has not commenced in the remaining
4 Unions i.e., Tiruppur, Namakkal, Dharmapuri
and Tiruvannamalai as books of accounts have
not been furnished in complete shape.

Primary Milk Producers Cooperative

Societies

82. For the audit year 2020-2021, out of

10,382 Milk Producers Cooperative Societies,
audit has been completed for 8881 societies and
Audit Certificates issued for 4255 societies. Issue
68
of Audit Certificates is in progress for the
remaining societies.

The Audit progress for the past 3 years is at

Annexure-IV(a).

Audit Fees and Fundamental Rule Costs

83. During 2021-2022 a sum of
Rs.107.08 lakhs towards Concurrent audit fees
and Rs.178.35 lakhs towards Fundamental Rule
cost totalling Rs.285.43 lakhs was collected from
the milk cooperative societies and remitted into
Government account.

Special Reports

84. As and when serious defects are noticed

during audit, they are forwarded to the
Commissioner for Milk Production and Dairy
Development and the Deputy Registrars
(Dairying) by means of special reports which
contain the narrative details of the serious defects
and the financial involvement for appropriate

69
action at their end. The progress of special
reports for the past 3 years:

Tamil Nadu Cooperative Milk Producers

Federation
For the year 2020-2021, 9 special reports to
the tune of Rs.8,828.25 Lakhs is under
preparation.

District Cooperative Milk Producers Unions

No. of Amount
Audit year Special (Rupees
Reports in Lakhs)
2017-2018 10 618.20
2018-2019 20 8300.68
2019-2020 20 10028.12
Total 50 18947.00

For the year 2020-2021, 20 special reports

to the tune of Rs.7,740.55 Lakhs are under
preparation.

70
Primary Milk Producers Cooperative
Societies (As on 31.3.2022)

No. of Amount
Audit Year Special (Rupees in
Reports Lakhs)
2017-2018 280 898.60
2018-2019 361 674.10
2019-2020 698 292.82
2020-2021 73 3.17
Total 1412 1868.69

Training and Development

85. Every year refresher courses are

conducted for the Auditors of the department with
financial assistance sanctioned by the
Government to improve their audit skills and
proficiency.

71
New Initiatives

86. In order to revamp the functioning of

this department, initiatives to restructure the
existing cadre strength, framing of special rules
for the restructured cadre, revision of audit fees
and preparation of an Audit Manual have been
taken up by this department.

72
 HINDU RELIGIOUS INSTITUTIONS AUDIT
DEPARTMENT
87. As per G.O.(Ms.) No. 181, Tourism,
Culture and Religious Endowments Department,
Dated 25.11.2021, the audit wing functioning
under the control of Hindu Religious and
Charitable Endowments Department was
separated and brought under the administrative
control of the Finance department as the HINDU
RELIGIOUS INSTITUTIONS AUDIT DEPARTMENT.

The following accounts of Hindu Religious

Institutions are being audited by this department
1. General Accounts of the Religious
Institutions whose annual income
exceeds more than Rs.1,000 and above
2. Annadhanam
3. Oru Kala Poojai
4. Educational Institutions
5. Thiruppani
6. Gramappura Thiruppani
7. Other miscellaneous accounts

73
88. EXTENT AND SCOPE OF AUDIT

• The audit checks whether there is any

contravention of the provisions of the Hindu
Religious and Charitable Endowments Act of
1959 and the Rules prescribed under
Section 87(2) and 116 (2) (xiv) - the
Manner of Audit of Account Rules.

• The following checks are undertaken in the

audit

(i) Physical verification of investments,

bonds and tickets printed.
(ii) Timely realisation of income
(iii) Steps are taken to recover overdue
amounts
(iv) Whether all collections are duly
accounted
(v) Whether the expenditure is duly
supported by proper vouchers
(vi) Prima facie extravagant expenditure

74
 89. The Status of audit as on 31.03.2022 is
at Annexure-V(a).

AUDIT FEES
90. As per Sub Section 2 of Section 92 of
Hindu Religious and Charitable Endowments Act,
1959 and the rules framed thereunder, Audit Fees
are being calculated and collected on the basis of
the following percentage on the Annual
Assessable Income of the Religious Institutions in
each fasli year to compensate the cost of audit.

Assessable Income of Percentage

Sl.
the Religious of audit
No.
Institution fee
1 Up to Rs.5000 Nil
2 Rs.5001-5,00,000 1.5 percent
3 Over Rs.5,00,001 4 percent
The amount collected towards Audit Fees as
mentioned above, are being collected by the
administrative wing of the H.R.& C.E Department
and remitted into Government Account.

75
 TREASURIES AND ACCOUNTS DEPARTMENT

91. INTRODUCTION
Treasuries are one of the oldest operational
units of the Government. Originally, they
functioned as part of the Collectorates. In
01.04.1962, they were reorganized into a
separate department and brought under the
administrative control of the Finance Department.

The Treasuries and Accounts Department

headed by the Commissioner of Treasuries and
Accounts is functioning under the administrative
control of the Finance Department. There are 6
Regional Joint Director Offices, 6 Pay and
Accounts Offices, 3 Sub Pay and Accounts Offices,
37 District Treasuries, 1 Pension Pay office,
1 Assistant Superintendent of Stamps Office and
243 Sub Treasuries. The Department discharges
the various Treasury functions of the State and
also provides skilled manpower to various

76
Departments, Boards, and Corporations to carry
out the Finance related functions.

92. MAIN FUNCTIONS:

1) Handling of all receipts and payments of the
Government
2) Disbursement of salaries to more than
9.3 lakh employees
3) Disbursement of pension for 7.2 lakh
Pensioners
4) Disbursement of payments to all schemes,
capital works etc.
5) Rendering of compiled monthly accounts to
the Accountant General
6) Sale of various Judicial and Non-Judicial
stamps to Vendors
7) Implementation of New Health Insurance
Schemes to employees and pensioners.
8) Maintenance of various Deposit Accounts for
Local Funds and Personal Deposits of
Drawing and Disbursing Officers, Allotment
of Funds to Head of Departments for
advances e.g., Vehicle, Computer etc.,

77
93. INTEGRATED FINANCIAL AND HUMAN
RESOURCES MANAGEMENT SYSTEM
(IFHRMS)
• The Government had proposed to implement
Integrated Financial and Human Resource
Management System (IFHRMS) for the
effective and efficient functioning
of Government by integrating
management of both Financial and
Human Resources. To provide total
solution for IF&HRMS, M/s. Accenture
Solutions Pvt Ltd, Chennai was appointed
with the responsibility of offering consulting
services and to identify the System
Integrator.

• M/s Wipro Ltd was selected as the System

Integrator for this project.

• Necessary infrastructure has been created

and IFHRMS application has been
established at all the locations.

78
• IFHRMS was initially implemented at Karur
District during January-2020 and
subsequently it has been extended to all
districts and Pay and Accounts Offices in a
phased manner. All claims of Salary,
Non-Salary, Pension and Work bills are being
processed through IFHRMS only and
e-payment made to the beneficiaries
through e-Kuber portal of RBI.

• The Pension payments have been

implemented in all District Treasuries and at
Pension Pay Office (PPO), Chennai and the
Payments made to the beneficiaries through
IFHRMS.

• e-challan module was launched to enable

the General public / Government
Departments, Boards & Corporations and
Local Bodies, to remit the receipts of the
Government as e-receipts in IFHRMS.

79
 The remittances can be made
24x7 through online facilities
(www.karuvoolam.tn.gov.in). Four Banks
namely, State Bank of India, Bank of
Baroda, Indian Overseas Bank and Indian
Bank have been identified as Aggregator
Banks. The e-challan has been made
operational with all the above four banks
and the amount collected and remitted into
Government Account in RBI.

• Integration of major Revenue earning

Departments viz., Commercial Taxes and
Prohibition and Excise and e-Sarathy of the
Transport Department has been completed.

• Implementation of DSC (Digital Signature

Certificate) with IFHRMS has been
completed.

80
 • Integration of e-Vahan of Transport
Department and Registration Department
will be completed shortly.

Further, the integration of the following

components and testing is in progress.

• Integration of TANGEDCO, and BSNL.

• e-SR updation by Departments

• TNHB sharing the rent recovery details for

the Quarters-Under development by TNHB.

• Income Tax- Filling of periodical income tax

returns by DDOs- 24Q, 24G & 26Q
Development completed, latest changes to
be incorporated.

• Out of Treasury transactions with

Accountant General.

81
PUBLIC FINANCIAL MANAGEMENT SYSTEM
(PFMS)

94. Public Financial Management System is

an application which provides an end-to-end
solution for processing payments, tracking,
monitoring, accounting, reconciliation and
reporting of all Government of India funding for
centrally sponsored schemes and state shared
schemes. The Treasuries and Accounts
Department is the Nodal Department for this
scheme.

The Treasuries and Accounts Department is

taking effective steps to co-ordinate the
implementation of the PFMS, based on the
guidance and instructions from the Government of
India and State Government of Tamil Nadu.

Under this system, more than 185 Centrally

Sponsored Schemes related to 51 departments
have been registered. As per the instructions of

82
Government of India, 124 Single Nodal Agency
were created to implement PFMS.

NEW HEALTH INSURANCE SCHEME, 2021

95. The New Health Insurance Scheme aims

to provide health care assistance to the
employees of Government Departments, Local
Bodies, Public Sector Undertakings, Statutory
boards and State Government Universities, willing
State Government Organizations /Institutions and
their eligible family members. This Scheme
provides medical assistance up to Rs.5 lakh to
avail treatment and surgeries. The insurance
premium of Rs.300/- (Rs.295/- for insurance
subscription + Rs.5/- for Corpus fund subscription
for meeting higher expenses in respect of rare
illness and exceptional circumstances, extending
the total benefit upto Rs.20.00 lakh) is being
deducted from the Government employee’s
monthly salary. The Government have extended
the New Health Insurance Scheme beyond

83
30.06.2021 for a further period of four years with
some additional features. The New Health
Insurance Scheme 2021 is implemented
from 01-07-2021 through United India
Insurance Company Limited, a central Public
Sector Undertaking.

96. Under the new scheme, the maximum

limit has been enhanced to Rs.10,00,000/-
(Rupees Ten lakh) for the following specified
diseases and treatments

1) Surgery, Chemotherapy, Radiotherapy

and Immunotherapy for all Malignancies
including inpatient procedures for
diagnosis

2) Liver, Kidney, Heart, Lungs and Bone

Marrow Transplantation

3) Complex Open Heart Surgeries and

Implants

84
 4) Accident and Trauma cases involving
Multiple Fractures

5) Heart Valve Replacements, Aneurysms

and Angioplasties

6) Management of Burn Injuries

7) Organ Harvesting Expenses of Donor for

transplantation surgeries

COVID-19 treatment has been included

under specified illness list to avail cashless
medical assistance upto Rs.10.00 lakh.

This scheme covers the dependent

children of the Government employee without
age limit to avail the eligible cashless medical
assistance.

97. The coverage of medical assistance

under this scheme has been extended to accident
cases, where the patient avails approved
treatment/undergone surgery in a non-network
hospital. Under this Scheme, 203 treatments
85
are covered to avail medical assistance i.e.,
116 treatment and surgeries and 87 medical care
procedures on Cashless basis through 1169
networked hospitals located in Tamil Nadu,
Puducherry, Bengaluru, Thiruvananthapuram and
New Delhi. From 1.7.2016 to 30.06.2021,
2,48,716 beneficiaries have availed medical
assistance costing Rs.1033.46 crore. Further,
under the New Health Insurance Scheme 2021,
51,767 beneficiaries have availed medical
assistance costing Rs.215.14 Crore from
01.07.2021 to 31.03.2022.

In addition, for the treatment of COVID-19

under the New Health Insurance Scheme for
Employees, a corpus fund has been created with
a sum of Rs.5 crore. A sum of Rs.75 crore has
been sanctioned so far.

86
98. NEW HEALTH INSURANCE SCHEME, 2018
FOR PENSIONERS
The New Health Insurance Scheme-2014
for Pensioners (including spouse) / Family
Pensioners is being implemented from
1-7-2014. The Government have extended this
Scheme with some additional features for the
block of four years covering the period from
1-7-2018 to 30-6-2022. This Scheme is being
implemented through United India Insurance
Company Limited, a Public Sector Undertaking.
Under the new Scheme, the ceiling on medical
assistance has been enhanced from Rs.2 lakh
to Rs.4 lakh for availing approved treatments
and surgeries undertaken.

Under the new scheme, this benefit has also

been extended to son / unmarried daughter
who is suffering from any disorder or disability of
mind or physical disability so as to render him/her
incapable of earning a livelihood.

87
 Under the new scheme, medical assistance
has been enhanced to the maximum limit of
Rs.7.50 lakh for the following diseases and
treatments such as

1) Surgery, Chemotherapy, Radiotherapy

and Immunotherapy for all Malignancies
including inpatient procedures for
diagnosis,
2) Liver, Kidney, Heart, Lungs and Bone
Marrow Transplantation,
3) Complex Open Heart Surgeries and
Implants,
4) Accident and Trauma cases involving
Fractures,
5) Heart Valve Replacements, Aneurysms
and Angioplasties and
6) Management of Burn Injuries.

COVID-19 treatment has been included

under specified illness list to avail cashless
medical assistance upto Rs.7.50 lakh

88
 The coverage of medical assistance under
this new scheme has been extended to
Emergency Care and cases following an
accident, where the patient avails approved
treatment/ undergone surgery in a non-network
hospital. Under this Scheme, 114 treatments
and surgical procedures are covered on cashless
basis through 1168 Network hospitals
located in Tamil Nadu, Puducherry,
Thiruvananthapuram, New Delhi and Bengaluru.
The annual premium payable by the
Government to the United India Insurance
Company Limited is Rs.3,800/- per
pensioner / family pensioner, per annum
for the block period of four years from
01-7-2018 to 30-6-2022. The annual
premium initially paid by the Government
is recovered from the pensioner / family
pensioner at Rs.350/- per month by deduction in
monthly pension/family pension from the month
of July 2018.
89
 During the four-year period i.e., from
1-7-2014 to 30-6-2018, a total of 2,01,285
beneficiaries have availed medical assistance to
the tune of Rs.578.01 crore. After extending this
Scheme from 1-7-2018 to 31-03-2022, a total of
2,23,004 beneficiaries have availed medical
assistance to the tune of Rs.881.56 crore.
Further, under the Pensioners New Health
Insurance Scheme 2018, 49,582 beneficiaries
have availed medical assistance costing of
Rs.207.02 Crore from 01.07.2021 to
31.03.2022.

Further, Government have accorded

permission to extend this Scheme mutatis
mutandis to pensioners / family pensioners of
the Local Bodies, Statutory Boards, State Public
Sector Undertaking, Universities and willing
State Government Organisations / Institutions,
where pension/family pension is being paid from
their own funds and are capable of bearing the

90
employer share of the premium without financial
liability befalling on the State Budget.

In addition, for the treatment of COVID-19

under the New Health Insurance Scheme for
Pensioners, a corpus fund has been created with
a sum of Rs.2.5 Crores. A sum of Rs.37.5 crores
has been sanctioned so far.

91
 SMALL SAVINGS DEPARTMENT

99. Small Savings Schemes are

implemented mainly in the Post Offices. The net
proceeds of small savings investments collected in
State had been released as long-term loan to that
State by the Central Government. Due to the high
cost of such loans, based on a request of the
State Government, Tamil Nadu has been excluded
from availing small savings loans with effect from
2016-2017.

Small Savings Schemes

100. A number of Small Savings Schemes

are in existence to suit the requirement of
different sections of the society. The Government
of India announces the rate of interest for the
Small Savings Schemes periodically for each
quarter.

The current rate of Interest to the schemes

as on 01.01.2022 is provided in the Department’s

92
website www.tnsmallsavings.org and is
periodically updated.

Small Savings Collection

101. The small savings collection has

increased considerably during the year 2021-2022
when compared with previous year.

Agency System
102. At present 13,375 agents
(MPKBY-10,429 and SAS-2946) are available
in Tamil Nadu to mobilize small savings collection.
The agents strength is reduced when compared to
previous year due to the pandemic.

Awards
103. The Government of India pays
commission to agents for the deposits made
through them. The Government of Tamil Nadu, in
order to motivate Small Savings Agents presents
every year awards and shields for Best Agents
at the Block, District and State Levels for the
93
Mahila Pradhan Ksetriya Bachat Yojana (MPKBY)
agents and at the District and State levels for
Standardised Agency System (SAS) agents.

104. The Small Savings Department plays a

vital role in encouraging the collection under
Small Savings Schemes and to attend to the
grievances of investors and agents through online
(www.tnsmallsavings.org) all over Tamil Nadu.
During World Thrift Day celebrations every year,
Essay, Oratorical, Dance and Drama competitions
are being conducted among the students awards
given.

Publicity

105. In order to create awareness among

the public, Small Savings Department participates
in Government Exhibitions by erecting Small
Savings pavilion, distributing pamphlets in Trade
Fair at Chennai and in Districts and through
conduct of dramas at Block level every year.

94
 TAMIL NADU INFRASTRUCTURE
DEVELOPMENT BOARD (TNIDB)

106. The Tamil Nadu Infrastructure

Development Act, 2012 enacted to provide an
enabling and facilitative environment for
financing, design, construction, maintenance and
operation of infrastructure projects through
private sector participation, and an institutional
framework for identification, prioritization and
implementation of such projects and related
matters. The Tamil Nadu Infrastructure
Development Rules, 2012 lay down the
procedures for determination of State support
and management of funds created under the
Tamil Nadu Infrastructure Development Act and
the Tamil Nadu Infrastructure Development Board
Regulations, 2013 lay down the manner in which
the Board shall operate and provide for the form
and manner of preparation and approval of
project documents.

95
 107. The Tamil Nadu Infrastructure
Development Board set up under the Tamil Nadu
Infrastructure Development Act, 2012 acts as the
nodal agency for infrastructure development in
the State. The Board largely coordinates
infrastructure development activities in the
State and facilitates projects undertaken by
Government institutions through the public sector
mode as well as through Public-Private
Partnership (PPP) mode.

108. The Chairperson of the Board is the

Hon’ble Chief Minister (Ex-officio) and Vice
Chairperson of the Board is the Hon’ble Minister
for Finance (Ex-officio). The Board also has
an Executive Committee chaired by the
Chief Secretary and a Sub-Committee chaired by
Finance Secretary.

109. Under the TNID Act, 2012, Tamil Nadu

Infrastructure Development Fund (TNIDF) is set

96
up for providing financial support to facilitate the
design, development, functioning, administration,
management of projects. The Project Preparation
Fund is created to provide financial support for
conducting studies, hiring the services of experts
and consultants, preparing feasibility studies,
detailed project studies, capacity building,
research and related purposes.
110. To encourage and facilitate the
participation of private sector in infrastructure
development in the State, the Government has
decided to further strengthen the Board by hiring
experts from the open market, simplifying
procedures, optimizing delegation of powers and
introducing appropriate amendments in the
relevant statutory provisions.

111. The Board which was hitherto

functioning from the Secretariat itself has now
been accommodated in a separate office space
with adequate manpower and experts. Further,

97
the Board will also extend assistance to major
departments with high potential for PPP projects
by deploying experts from TNIDB to work with the
departments closely. These experts would
handhold the departments in identifying
appropriate projects, hire consultancies, assist in
documentation, and coordinate with TNIDB to
expedite sanctions.

112. Further, while the Government has

taken steps to strengthen the TNIDB on the one
hand and mobilizing funds for infrastructure
through the TNIFMC on the other, a synergy of
effort would be ensured between these two
organizations whereby, TNIDB would encourage
and develop projects, TNIFMC would make effort
to provide innovative finance to these projects
while ensuring competitive returns to the
investors.

98
 113. Government of Tamil Nadu has
accepted the Technical Assistance from the UK
Government for conducting a Study on
Benchmarking and Prioritization of Infrastructure
projects on PPP mode in Tamil Nadu. Major scope
of the study will be to design a framework for
project selection – in line with Government of
Tamil Nadu’s overall development agenda and
creation of an inventory of iconic projects which
can be taken up for implementation under the PPP
mode. The project will be funded by the FCDO
Research and Evidence Directorate, and aims to
enable inclusive economic growth in Tamil Nadu.
British Deputy High Commission has appointed
Consultants to carry out the study and the project
would be coordinated by TNIDB.

114. The Government has signed the loan

agreement with the World Bank along with Asian
Infrastructure Investment Bank for
implementation of Chennai City Partnership

99
phase-1- Sustainable Urban Services Program as
a unique model of development co-operation with
the World Bank to ensure the continued
sustainable growth of metropolitan Chennai. This
Program is being developed as a multi-sector
Program for Results operation (PforR). In the first
phase, the expected outlay is $430 million,
comprising funding assistance of $150 million
from World Bank, $150 million from Asian
Infrastructure Investment Bank and Government
of Tamil Nadu counterpart funding of about $ 130
million. The Tamil Nadu Infrastructure
Development Board serves as the Project
Monitoring Unit for overall coordination and
monitoring of the project.

115. Initial discussions are being held with

officials of Government of Tamil Nadu and World
Bank for implementation of the Second Phase of
Chennai City Partnership which would focus on
Urban Mobility and Spatial Development (UMSD).

100
TAMIL NADU INFRASTRUCTURE FUND
MANAGEMENT CORPORATION LIMITED
116. Tamil Nadu Infrastructure Fund
Management Corporation Ltd. (TNIFMC) is an
Asset Management Company owned 49% by
Tamil Nadu Infrastructure Development Board
(TNIDB) and 51% by financial institutions.
Currently manages three funds viz; Tamil Nadu
Infrastructure Fund (TNIF), Tamil Nadu Shelter
Fund (TNSF) and Tamil Nadu Emerging Sector
Seed Fund (TNESSF). TNIFMC is currently
evaluating projects in the affordable housing
segment including investment in industrial
housing and working women hostels across
Tamil Nadu with an investment opportunity
of Rs.375 crores.

Tamil Nadu Emerging Sector Seed Fund

(TNESSF)
117. The Fund has been established to
invest in startups and other companies in
emerging sectors. The TNESSF has obtained the

101
SEBI approval for raising capital with a targeted
corpus of Rs.500 crores. The Tamil Nadu
Industrial Development Corporation Limited and
TIDEL Park Limited have made commitments for
Rs.30 crores and Rs.20 crores respectively.
Further, to boost the Start-up eco-system, in the
presentation of the Budget Estimates for the year
2022-2023, the Hon’ble Minister for Finance and
Human Resources Management made an
announcement that the Government would
contribute Rs.50 crore to the TNESSF for making
equity investments in Tamil Nadu based startups.
These initiatives of the government will
immensely benefit the skilled manpower, boost
innovation and R&D thereby creating a conducive
environment for the advancement of the
emerging sectors.

Dr. PALANIVEL THIAGA RAJAN

Minister for Finance and
Human Resources Management

102
ANNEXURES

103
104
 ANNEXURE-I
LOCAL FUND AUDIT DEPARTMENT
I(a) – List of Institutions under the purview of Local
Fund Audit Department

Sl.
Name of the Institutions Total No.
No.
1 Municipal Corporations 21
2 Municipalities 115
3 Town Panchayats 528
4 District Panchayats 31
5 Panchayat Unions 388
6 Universities 23
7 Local Library Authorities 32
District Agricultural Market
8 25
Committees
Tamil Nadu Agricultural Marketing
9 1
Board
10 Agricultural engineering wings 3
11 Koyambedu Market committee 1
12 Sathangadu Market Committee 1
13 Local Planning Authorities 29
Village Panchayats (every year on
14 rotation basis 22% out of 12524 2831
village Panchayats)
15 Miscellaneous Institutions 12
16 National Social Welfare Scheme 32
Total 4073

105
I(b) – List of Corporations and Municipalities taken up
for Concurrent Audit
SL.NO. CORPORATIONS MUNICIPALITIES
1. CHENNAI PUDUKOTTAI

2. SALEM PALANI

3. COIMBATORE POLLACHI
4. TIRUCHIRAPPALLI UDHAGAMANDALAM
5. MADURAI MARAIMALAI NAGAR

6. TIRUNELVELI PALLAVARAM

7. THOOTHUKUDI TIRUVANNAMALAI

8. VELLORE KODAIKANAL

9. TIRUPPUR RAJAPALAYAM

10. ERODE KOVILPATTI

11. THANJAVUR

12. DINDIGUL
13. AVADI

14. NAGERCOIL

15. KANCHEEPURAM

16. CUDDALORE

17. KARUR

18. KUMBAKONAM

19. TAMBARAM

106
 I(c) - Amount Recovered in Audit Objections
(From April 2021 to March 2022)

107
 ANNEXURE-II
CO-OPERATIVE AUDIT DEPARTMENT
II(a) - List of Co-operative Societies under the
control of Functional Registrars coming under the audit
purview of the Co-operative Audit Department

Total No. of
Sl. Societies for
Functional Registrars
No. the year
2020 - 2021
i Registrar of Co-operative Societies 8453
ii Director of Handlooms and Textiles 1357
Commissioner of Industries and
iii 303
Commerce
Chief Executive Officer, Tamil Nadu
iv 208
Khadi and Village Industries Board
Chief Executive Officer, Palm
v 702
Products Development Board
Registrar of Co-operative Societies
vi 720
(Housing)
vii Director of Fisheries 1381
Commissioner of Animal Husbandry
viii 110
and Veterinary Services
ix Commissioner of Sugar 17
x Director of Agriculture (Oil Seeds) 1
Director of Agro Engineering and
xi 113
Service Cooperative Societies
xii Director of Sericulture 25
Director of Social Welfare &
xiii 125
Nutritious Meal Programme
Director of Rural Development and
xiv 49
Panchayat Raj
TOTAL 13564

108
 ANNEXURE-III

STATE GOVERNMENT AUDIT DEPARTMENT

III(a) – List of Boards and Institutions under the

purview of the State Government Audit Department

No. of.
Sl.
Name of the Institution centre/
No
Institutions
1. Statutory Boards 6
2. Judiciary Control Institutions 6
Agriculture Department (All districts Main
3. depot audit, Sub depot audit, Seed farms 1120
etc…)
Government Institutions (Tamil Nadu
4. Film Division, Tamil Nadu Textbook and 1141
Educational Services Corporation etc.,)
Government aided Institutions (World
Tamil research institution, Periyar
5. 643
Science and technology institutions,
etc…)
6. SC/ST Post Matric Scholarship Audit 2770
Weights and Measures Institutions
7. (Stamping inspector and assistant 340
Inspector offices in all districts etc…)
Government aided Polytechnic and
8. 37
Engineering colleges
Puratchi Thalaivar Dr. MGR Nutritious
9. Noon Meal Scheme (School going and 97198
non-school going)

Total 103261

109
III(b) – List of institutions / schemes audited by
State Government Audit Department
1. Tamil Nadu Housing Board
2. Tamil Nadu Urban Habitat Development Board
3. Chennai Metropolitan Development Authority
4. Tamil Nadu Textbook and Educational Services
Corporation
5. Tamil Nadu Khadi and Village Industries Board
6. Chief Minister’s Uzhavar Pathukappu Thittam (Social
Security Scheme)
7. Folk Artist Welfare Board
8. Tamil Nadu Sports Development Authority
9. Tamil Nadu Manual Labourers Welfare Board
10. 15 Non-Formal labourers’ Welfare Boards
11. SC/ST Post Matric Scholarship Scheme
12. Anna Administrative Staff College
13. District Child Protection Units
14. Tamil Nadu Public Service Commission
15. Teachers Recruitment Board
16. National Service Scheme in Deemed Universities
17. Tamil Nadu Government Health Fund Schemes
18. Family Security Fund
19. Hon’ble Chief Minister’s Public Relief Fund
20. Government Aided Polytechnics and Engineering
Colleges
21. Audit of pay fixation of Government employees in all
departments (Audit in respect of Commercial Tax
Department, Registration Department, Transport
Department has been completed.
22. Audit of the expenditure of Parliament and Legislative
Assembly elections.

110
III(c) – Status of Audit (As on 31.03.2022)

Current
Amount
Name of the Year of audit
Sl. No. of involved
Auditable completion years
No. Paras (Rs. in
Institutions of audit (is in
Lakhs)
progress)

1. Tamil Nadu
Housing Board 2020-2021 2021-2022 467 264932.12
(TNHB)
2. Tamil Nadu
Urban Habitat
Development 2020-2021* 2021-2022 578 76074.84
Board
(TNUHDB)
3. Chennai
Metropolitan
Development 2020-2021 2021-2022 546 86401.20
Authority
(CMDA)
4. Tamil Nadu
Textbook and 2018-2019
Educational 2019-2020 2020-2021 1020 35236.39
Services
Corporation
5. Tamil Nadu 2017-2018
Khadi & Village 2018-2019
Industries - 1787 27427.36
2019-2020**
Board
2020-2021
6. Tamil Nadu
2020-2021 - 1640 4107.85
Wakf Board
7. Administrative 2018-2019
General (AG) 2017-2018 to 938 424.76
2020-2021
8. Official Trustee 2019-2020
(OT) 2018-2019 to 1702 6243.85
2020-2021
9. Official Assignee 2019-2020
(OA) 2018-2019 1319 3220.67
2020-2021

111
 Current
Amount
Name of the Year of audit
Sl. No. of involved
Auditable completion years
No. Paras (Rs. in
Institutions of audit (is in
Lakhs)
progress)

10. Official 2016-2017

Liquidator (OL) 2015-2016 to 2171 133528.89
(II)
2020-2021
11. Weights and
Measures 2020-2021 2021-2022 14368 29815.75
Institutions
12. Government
2020-2021 2021-2022 76564 157353.29
Institutions
13. Government
aided 2020-2021 2021-2022 19089 307659.66
Institutions
14. Government
aided
Polytechnic and 2019-2020 2020-2021 5865 12721.93
Engineering
colleges
15. Puratchi
Thalaivar Dr. 2017-2018
MGR Noonmeal to - 193867 57090.82
Scheme Audit
2020-2021

16. Agriculture
2019-2020 2020-2021 30634 23042.67
Department
* 2020-2021 Annual Account not received. only transaction audit
completed.
** 2019-2020, 2020-2021 Annual Account not received. Only transaction
audit completed

112
 ANNEXURE-IV
DEPARTMENT OF AUDIT FOR MILK
CO-OPERATIVES

IV(a) - Audit progress for the past 3 years

Total Audit
Audit Audit Audit
no. of Certificate
year Completed Pending
societies issued

32
(29
2018- Societies
9857 9825 9819
2019 Books
not
written)
221
(177
2019- Societies
10081 9860 9757
2020 Books
not
written)
1501
(1348
2020- Societies
10382 8881 4255
2021 Books
not
written)

113
 ANNEXURE-V
ANNEXURE-V
HINDU RELIGIOUS INSTITUTIONS AUDIT
DEPARTMENT
HINDU RELIGIOUS INSTITUTIONS AUDIT
DEPARTMENT
V(a) - Status of audit as on 31.03.2022
V(a) - Status of audit as on 31.03.2022 No of Faslis
No. of
Sl. No. of
No Pending
of Faslis as
Category Grade Institut
No. Sl. Category Grade Institut
Pendingonas
No. ions on
ions 31.03.2022
31.03.2022
Joint Commissioner/
1 Special 1 Joint Commissioner/ 11 5
1 Special 1 Executive Officer 11 5
Executive Officer
Deputy
Deputy
2 2 Special 22
Special Commissioner/
Commissioner/ 9 9 0 0
Executive Officer
Executive Officer
Assistant
Assistant
3 3 Special
Special 33 Commissioner/
Commissioner/ 2727 3 3
Executive Officer
Executive Officer
More than
More than
4 Category 1 709 287
4 Category 1 Rs.5 lakh 709 287
Rs.5 lakh
5 Category 2 Rs.2-5 lakh 662 351
5 Category 2 Rs.2-5 lakh 662 351
6 Category 3 Rs.60000-200000 1030 1782
6 Category 3 Rs.60000-200000 1030 1782
7 Category 4 Rs.10000-60000 2378 12767
7 Category 4 Rs.10000-60000 2378 12767
8 Category 5 Non-listed temples 6282 50650
8 9 Category 5
Orukala Poojai Non-listed temples 6282
12959 50650
40210
9 10 Thiruppani
Orukala Poojai 12959 40210
659
Accounts
Thiruppani
10 Gramappura 659
11 Accounts
Thiruppani 10
Gramappura
Accounts
11 Thiruppani
Educational 10
12 Accounts
Institution 25 13
Accounts
Educational
12 Institution
Miscellaneous 25 13
13 13 24
Accounts
Accounts
Miscellaneous
13 14 Annadhanam 13
754 8 24
Accounts

14 Annadhanam 754 8

114

114
 FINANCE DEPARTMENT

POLICY NOTE
2022 - 2023

DEMAND No. 16

Dr. PALANIVEL THIAGA RAJAN

Minister for Finance and Human Resources Management

Government of Tamil Nadu

2022
Printed by Govt. Central Press, Chennai - 600 001.