பாரத ரிசர்வ் வங்கி(மொழிமாற்றம் முடிக்கப்படவில்லை)
April 7, 2017
All Agency Banks அணைத்து முகமை வங்கிகள்
Systems and Controls for conduct of government banking
அரசு வங்கி கணக்குகள் செயல்பாட்டு செய்கைகளுக்காண கட்டுப்பாடுகளும் அமைவுகளும்.
எமது பிரதம சுற்றறிக்கைகள் (1) DGBA.GAD.No.2/31.12.010/2015-16 தேதி ஜூலை 1, 2015- முகமை வங்கிகள் மூலம்அரசு வங்கி கணக்குகள் செயல்பாடு – முகவர் கமிசன் பட்டுவாடா மேலும் (2) DGBA.GAD.No.H-1/31.05.001/2015-16 தேதி 1, 2015 - முகமை வங்கிகள் மூலம் ஓய்வூதியம் பட்டுவாடா பற்றி . இரண்டும் அரசு வங்கி கணக்குகள் செயல்பாட்டு செய்கைகளுக்காண கட்டுப்பாடுகளும் அமைவுகளும் பற்ரி விளக்கப்பட்டுள்ளன.
- In addition to existing instructions, agency banks may ensure that internal/concurrent audit at bank branches verifies whether government business is being conducted as per rules and regulations prescribed by government/RBI. Accordingly, the internal/concurrent audit at bank branches may also examine, among other things, various aspects of government banking such as agency commission claims and pension payments. A checklist may be provided to the inspecting officers/auditors, which may at a minimum include the items given in the Annex. Accordingly, Annex 2 of the Master Circular DGBA.GAD.No.H-1/31.05.001/2015-16 on Disbursement of Government Pension by Agency Banks dated July 1, 2015 stands withdrawn.
(D. J. Babu)
Deputy General Manager
Checklist relating to government business for internal / concurrent audit
Part B: Pension related issues
Internal inspections should assess branch performance in servicing pensioner customers. In this regard, the following may be ensured:
- A specific questionnaire covering all aspects of pension payment may be devised for use during inspection of pension paying branches.
- Inspecting officers may also, during inspections, call up pensioners at random and enquire about their satisfaction with pension-related services.
- A detailed check-list relating to pension payments/government business may be given by banks to internal auditors/inspectors in order to adhere to the recommendations of the Prabhakar Rao Committee, constituted by the Government of India, relating to pension payments/government business.
These include the following:
(a) Whether there is delay in payment of pension, revision of pension, revision in dearness relief etc.
(b) Whether the branch manager has structured interaction with a cross section of pensioners serviced at the branch on quarterly basis, where the number of pensioners of all governments and departments exceeds a fixed number, say, 100 or 200.
(c) Whether nominations have been obtained for all pension accounts.
(d) Whether pension accounts have been converted into joint accounts wherever applicable.
(e) Whether the bank branch has an effective complaint redressal mechanism and the complaints of pensioners are attended promptly and their grievances redressed expeditiously.
(f) Whether the pension is credited to pensioner’s account during the last four working days of the month except for the month of March for which pension is to be credited on or after first working day of April.
(g) Whether the pension paying branch obtains Life Certificate/ Non-employment certificate/ Employment Certificate from the pensioners in the month of November every year.
(h) Whether pension paying branches deduct income tax at source from pension payments wherever applicable.
(i) Whether paper tokens in acknowledgement of cheques presented are invariably given by the tax collecting branches.
(j) Whether the challans are stamped giving bank’s BSR code and Challan Identification Number (CIN) clearly.
(k) Whether the stamped challans are kept in the custody of bank’s staff and handed over to the concerned tax payer only on production of the paper token.
(Source : Govtempdiaty / www.rbi.org )