The Treasury Inspection is conducted based on the instructions issued by the C&AG vide letter NO.352-AC.I/SP.III/50-99 dated 28.6.99 whereby Treasuries/PAOs which account for significant volume of ‘Outgo’ are inspected annually and Sub-Treasuries (STs) are inspected biennially.

At present there are CTA Office, 6 RJD Offices, 37 DTs, 239 STs, 6 PAOs, 3 Sub PAOs and a Pension Pay Office at Chennai.

The total number of units under each category and it’s periodicity is detailed below:

Name of the category Number of units Periodicity of Audit
District Treasuries 37 Annual
Pay and Accounts Offices 6 Annual
Pension Pay Officer 1 Annual
Sub Treasuries 239 Biennial
Sub PAO High Court Bench, Madurai and Sub PAO corporation, Chennai 2 Biennial
PAO New Delhi and Assistant Superintendent of stamps, Chennai 2 Once in 4 years
Office of Commissioner of Treasuries and Accounts 1 Biennial
Offices of the Regional Joint Director of Treasuries and Accounts 6 Biennial

There are 5 Treasury Inspection parties (10 members i.e  8 AAOs and 2 AAO(RT) effectively carrying out the Inspection work. The supervision of Inspection of DTs and PAOs are being carried out by the Branch Officers. Group Officers are also supervising the units at frequent intervals.

Further, IFHRMS,  a web-based application for payment, accounting and reconciliation of Government transactions will be rolled out in Tamil Nadu by the Government of Tamil Nadu, and as Headquarters have emphasized the need for system audit on IFMS, and though the Information System Audit is done by Audit Office, since the Treasury Inspection Work is entrusted to A&E Offices, and Integrated Financial Management System (IFMS) is an extension of the Treasury Computerization, from the year 2020-21, it has been planned to conduct system audit by the regular parties based on the guidelines provided by the Headquarters.