Stores Section

Military Hospitals	1.  Contractor bill in original with all columns duly filled, signed by contractor across revenue stamp countersigned by CFA.  2.  Dealers dated invoice in original, indicating CRV No. across it in red ink and authenticated by unit authority/medical Officer Incharge.  3.  Original copy of Supply order countersigned by CFA - Delivery date specifically indicated on it.  4.  Two copies of CRV`s: - indicating on the top of CRVs `Name of LAO concerned` and at the bottom date of receipt of stores.  5.  Copy of Rate Contract: - Where Order has been placed against RC.  6.  All alterations/cuttings to be authenticated by executives.  7.  Wherever there is modification in the Supply Order terms subsequent to the placement on the firm e.g. stores delivered after stipulated date cheque in rate, reduced supply by contractor etc. a formal amendment to this effect be issued to SO on Dealers formal request and attached with the bill.  8.  LD charges (Liquidated Damages) where applicable to deducted @ 0.5% per week or a part subject to a max of 5% for the value of undelivered stores. These charges are to be deducted by CFA on contractor’s Bill.
Advance Payment to FCI : Wheat/Rice	1.  Contingent Bill in original duly countersigned by CO Supply Depot.  2.  Specimen Signature of Countersigning authority should have either seen sent to PCDA office in advance or attached with Contingent Bill duly attested.  3.  Performa invoice of FCI in original duly priced by Area Manager of FCI Concerned.  4.  CFL report in original duly countersigned by CO Sup. Depot.  5.  Ink signed copy of Budget Allotment allocating specific amount to Sup. Depot.  6.  Copy of HQ command Concerned/FCI New Delhi letter regarding Allotment of wheat/Rice qty. in MTs for a specific quarter to the Sup. Depot.  7.  CRV`s duly verified by LAOs to be handed over to this office through Unit Rep for the Qty collected from FCI for preceding period by Sup. Depot concerned while submitting on the contingent bill for payment of Wheat/Rice.
Cash Requisitions : S&S Imprest Holders	1.  CR to be duly signed by the Imprest holder and countersigned by the OC of the unit.  2.  Letter of the S&S Imprest holder indicating CML limit, its validity, Public Fund A/C No , Name of the bank and fund status.  3.  Date of submission of Imprest account for previous month.
ASC Bills	1.  Contractor Bill - IAFA-68 duly signed by contractor and countersigned by competent authority.  2.  Contractor receipt in token of having received 95% payment.  3.  Dated IAFS 1520, signed by the issuing officer of ASC unit.  4.  CRV`s duly verified by LAO and name of the concerned LAOs endorsed at the top.  5.  Copy of sanction where required .  6.  Copy of AT Note of the contract for which 5% bills are preferred.  7.  No demand certificate against the contractors.
CHT Bills	1.  Contractor’s bill- IAFA 68 with TDS as applicable duly deducted by unit authorities.  2.  Contractor’s receipt in token of having received 95% payment 3.  Copy of transport indent ( in duplicate) indicating specific rank, name and basic pay of the user.  4.  Utilization certificate.  5.  Car diary duly signed by the user.  6.  No Demand Certificate against the contractors 7.  Nominal roll of service personnel using the transport.  8.  Certificate regarding non availability of the service transport from the competent authority.  9.  Date wise abstract showing specific rates, Kms run, Extra Kms, Extra hours and total amount.
Security Deposit	Security is to be deposited in the form of: 1.  MRO.  2.  Govt. security including post office cash certificate, Defence Saving Certificate, National Certificates and National plan Certificates.  3.  Promissory Notes and stock certificate of the central/State Govt. municipal debenture or Port Trust Bond.  4.  Bank Deposit receipts 5.  Post Office saving Bank Account 6.  Treasury saving deposit certificates 7.  Guaranteed Bond, FDR, Cash certificates and other similar instruments issued by the bank under the bank guarantee scheme.
Refund/ Re-appropriation of Security Deposits	1.  To ensure that the claim for refund of security deposit/ re-appropriation is preferred only after expiry of the contract period.  2.  No demand certificate in IAFZ 451 part (a) (b) (c) and no claim certificate, list of risk and expense purchases, duly completed by contract operating officer.  3.  Original receipt IAFA 299 granted to the depositor at the time of deposit.  4.  Requisite certificate on IAFA-290 from unit authorities 5.  Final “No Demand Certificate from the OC Unit.  6.  Certificate from the contractor for non-receipt of security deposit.  7.  Certificate from contractor for receipt of 95% from supply depot and 5 % from PCDA.  8.  Certificate from contractor for not filing arbitration/civil suit.  9.  While requesting for re-appropriation of Security Deposit: Request for re-appropriation of security deposit from the contractor - Part A and duly completed Part B from the unit authorities may also be submitted.
Ration Allowance	To whom admissible: 1.  Service officers 2.  MNS Officers 3.  MNS (local) Officers 4.  Hony. commissioned Officers.  Contingencies during which admissible: 1.  Annual Leave.  2.  Sick Leave on full pay and allowances.  3.  Casual leave for the duration the officer spends his casual leave away from the duty station.  4.  Preparatory leave while on permanent posting from one station to another.  5.  Leave pending retirement/invalidment termination of contract/release on full pay and allowances.  6.  Course of instruction or posting to non Military station notified by Govt. from time to time where ration drawing facilities are not existing 7.  Furlough leave 8.  Maternity leaves 9.  Special casual Leave, 10.  Study leave abroad When Ration allowance is not admissible: 1.  In addition to TA/DA for the period of Temp. duty 2.  During EOL and leave without pay and allowances.  3.  Points to the kept in Mind while preferring ration claim: 4.  Ensure that it is prepared on IAFA 115 5.  It is singed and countersigned by OC/CO Unit.  6.  The bill is prepared in INK/indelible pencil/typewriter, arithmetically correct and alteration and additions are attested.  7.  It is claimed as per rates in force from time to time 8.  The consolidated claim on in respect of contingent bill in respect of officers borne on strength of Unit/formation is prepared once in a month.  9.  Claim is supported by a nominal roll in triplicate.  10.  Ensure that correct name of the Bankers and Public Fund Account of the unit are endorsed on the bill.  11.  Claim is supported by a stamped receipt of appropriate value in respect of officers whose payment is Rs.5000/- and above.  12.  Ensure that the copy of the DO Part II order notifying causality be enclosed in support of the claim 13.  Requisite certificate to the effect that the officer spends his casual leave away from the duty station during CL period along with CL address of the officer is enclosed.  14.  LRC issued by the previous unit in case of joining time/preparatory leave and movement order details during the journey period.  Ensure following certificates on the bill:- 1.  No claim was preferred earlier.  2.  No free messing was provided during the period of the claim.  3.  No free ration was issued for the period of the claim.  4.  Non-hospitalization certificate during the period of claim.  5.  Certificate of non-drawl of DA/DMA during the period for which ration claim is claimed.  IMPORTANT : Prior sanction of the station commander be obtained when :- 1.  The officer stay under his own arrangement in far off places and it is inconvenient for him to draw ration in kind.  2.  When it is difficult for the depot to supply ration in kind due to administrative reasons.
Ordnance/NCC Stores	1.  Tender Notice indicating specification of stores to be procured, quantity required.  2.  Quotations received as such should be opened and signed by the Board members/Presiding officers.  3.  Comparative Statement of Tenders ( CST) signed by members of the board and countersigned by the CFA 4.  Supply Order to be invariably placed on the lowest tenderer or otherwise reasons to be recorded for placing order on a firm other than L1 5.  Supply Order should be on proper format containing specific details such as, rate, quantity, brand, amount, date of delivery, specification, particular of inspection authority, LD clause etc.  6.  In case there is any change/amendment in the term and conditions of supply orders, subsequent to its placement on the firm, a formal amendment letter should be attached along with request of the firm if the change is caused due to vendor.  7.  Inspection Note from the authority nominated for the purpose.  8.  CRV in duplicate indicating on the top the name of LAO concerned and Ledger/Page no where stores taken on charge.  9.  Sanction of CFA indicating nature of expenditure/Code head involved /Financial Year for which expenditure is to be booked and the authority under which sanction is accorded.  10.  Invoice of Firm (in original) duly affixed with revenue stamps (whereas required).  11.  In case of stores purchased on cash purchase powers of ordnance Officers, then cash purchase order no, 3 copies of CRV`s and suppliers bill duly receipted & stamped where ever necessary may be attached.  12.  In case where stores purchased by unit formation on the authority of ULPO issued by Dependent Depot, then ULPO in original should be attached.  13.  Certificate from the controlling officer that the items purchased dissimilar in nature.  14.  Total Quantity purchased should not exceed the quantity actually demanded/required.  15.  In case of repeat order, it should not exceed 50% of the quantity originally purchased and CFA should be determined. Keeping in view a total amount i.e. the amount involved in original Supply Order together with the amount involved in repeat order.
Workshops/ EME Units/ Formations	1.  Besides the requirements stated under—Ordnance Stores, following points to be noted: 2.  Certificate regarding non-availability of stores from normal source of supply supported by NA certificate from Depot.  3.  Certificate that the time did not permit for stores being obtained on emergent indent through normal source of supply.  4.  That stores purchased are not for stock.  5.  In case purchase made without calling for tender, PAC certificate that the rates 6.  charged by the firm are reasonable/ that stores purchased are of proprietary nature 7.  In case the purchase is on single quotation basis, certificate in terms of Rule 145 of GFR to be furnished.
Central Purchase	1.  Contractor’s bill to tally with supply order particularly with reference to quantities, rates and other terms and conditions of supply besides arithmetical correctness.  2.  Copy no 1 of inspection note for 95 % and 98%, inspection note copy note no. 2 & 5 for balance payment, as the case may be, to be invariable enclosed 3.  Where 100% payment is required, inspection note copies 1,2 & 5 should be enclosed.  4.  Specimen signature of the consignee in the inspection note should tally the specimen signature of authority forwarded to PCDA in advance 5.  Where LD charges are to be recovered, purchaser must enclose a note to this effect.  6.  Proof of dispatch of stores and provisional receipt of consignee should invariably be attached.  IMPORTANT: - It is to be noted that date of sanction should precede the date on which supply order has been placed on the firm. Otherwise, ex-post-facto sanction of next higher CFA to be attached.  7.  Where the purchase has been made on Single quotation basis, certificate in terms of Rule –145 of GFR should invariably be furnished by the CFA.  8.  While submitting claims to PCDA office, it may be ensured that specimen signatures of countersigning authority have been sent to CDA in advance.

AN PAY Section

Audit Drill/ Check Points

 

TA/DA : Permanent Transfer

(Auth: Para 101 OM-II Vol-I) & GoI, MoF, DoE Letter No. 19030/1/2017-E.IV dated 13.07.2017.

1. The Bill has been preferred on prescribed format i.e. I.A.F.T. 1715 and submitted in original along with duplicate copy.
2. The claim has been preferred within 02 months from the date of completion of journey.(GFR-290)
3. All the columns viz., Name, Grade, Basic pay, GP, Pay level as per 7^th CPC, date and time of arrival and departure  have been properly filled.
4. Authority for move, copy of Part II order etc. has been enclosed.
5. Advance Column provided in the proforma is properly filled.
6. The claim has been countersigned by the competent authority except officers who are exempted. ( SR 191)
7. DA and local incidental charges on permanent posting has not been claimed. (SR-46)
8. Proper place of residence has been mentioned in the claim for claiming RMA.
9. Revenue stamp is affixed on claim amounting to Rs. 5000 /- and above.
10. Requisition of Advance has been countersigned and copy of movement order has been attached with the requisition.
11. The bill has been supported by receipts and vouchers whenever possible in respect of the expenditure incurred for transportation of personal effects.[DG,P&T instructions under (SR 116)]
12. Further, where advance has not been fully utilized, interest @ 2 % over the interest rate allowed by government on GPF is recoverable at prescribed rate on the unutilized advance from the date of drawl of advance and full amount of advance along with interest is recoverable if claim not submitted within stipulated time. (GIO (2) under rule (2) GFR Pt II)
13. In goods receipt, weight of personal effects actually carried and amount actually paid must be mentioned.
14. The CTG shall be paid at the rate of 80% of Basic Pay in case of transfer involving change of station located at a distance of or more than 20 kms from each other.

SR116, GOI (4) & G.I., MF., OM. No. 19030/1/2017-E.IV dated 13.7.2017

15. For transfer to/from Island of Andaman, Nicobar and Lakshadweep, CTG will be 100%.

SR116, GOI (4) & G.I., MF., OM. No. 19030/1/2017-E.IV dated 13.7.2017

16. CTG not admissible in case change of residence is not involved.

SR116, GOI (4) & G.I., MF., OM. No. 10016/5/98-E.IV dated 15.9.1998 and 19018/1/E.IV2001 dated 26.2.2001

17.  In case of transfer to stations which are a distance of less than 20 kms from the old station and of within the same city and change of residence is actually involved then CTG @ (1/3^rd of  basic pay of 80 %)  will be admissible . 

SR116, GOI (20) & G.I., MF., OM. No. 19030/1/2017-E.IV dated 13.7.2017

    18. Air tickets are to be purchased directly from the Airlines (Booking counters, website of Airlines) or by utilizing the service of Authorized Travel Agents viz. ‘M/s Balmer Lawrie & Company, ‘M/s Ashok Travels and Tours’ and ‘IRCTC’. Booking of Tickets through other agencies is not permitted. (GID 16 under SR 48 C).

19.  The rates for transportation by road are on a per km basis and consideration of class of city has been done away with.

Para 3(ii) and (iii) of OM dated 13.7.2017

20. Service Tax and education cess included in the Transportation bill are reimbursable up to the admissible limit of the claim.

SR 116, GOI (10)

21.  The claim for reimbursement shall be admissible subject to the production of actual receipts/vouchers by the Govt. Servant. Production of receipts/vouchers is mandatory in respect of transfer cases of NER, A&N and Lakshadweep.
22.  Transport of Conveyance:

      The possession of the conveyance (either at the old or at the new station) need not be in public interest.

      SR 116, Item V, GIO (1)

Level	Reimbursement
6 and above	One motor car etc. Or one motor cycle/scooter
5 and below	One motorcycle/scooter/Moped/bicycle

      Para 3(iv) of OM dated 13.7.2017

      Transport by rail:

1. a) By Passenger: Actual freight charged by the Railway.
2. b) By Goods: Cost of packing, cost of transporting the packed car, motor cycle to and from the good-shed, cost of carting the car, loading and unloading charges, cost of ropes, etc., are all reimbursable. Claim to be limited to the amount under (a) above.

      SR 116(a) I (iv), Note 3

1. c) One second class fare by the shortest route between the stations from and to which the car is actually transported by rail can be drawn for a Chauffeur or Cleaner.

      SR 116 (a) I (iv), Note 1

            Transport by Road:

Mode of transportation	Between places connected by rail	Between places not connected by rail
When the conveyance is sent loaded on a truck	Actual expenses/amount at the prescribed rate/cost of transportation by passenger train, whichever is the least.	Actual expenses limited to the amount at the prescribed rate.
When the conveyance is sent under its own propulsion	Amount the prescribed rate limited to cost of transportation by passenger train.	Amount at the prescribed rate.

Prescribed Rate: Rate prescribed for journey by taxi/auto rickshaw, as the case may be by the Director of Transport at the starting point.

23. 23. If officer does not own a conveyance at the time of transfer from one station to another but purchases one and takes it to the new station from some other place, the expenses may be allowed with the sanction of the Government.

SR 116, Note 7

           

      TA:  On Retirement

 

1. When the retired employee settles down in a station other than the last duty station, he is entitled to travelling allowance at same rates as on transfer including lump sum grant.
2. When the person settles down in last duty station but with change of residence or at a place not exceeding 20 KM: - In addition to TA and transportation of personal effects, CTG will be admissible equal to 1/3 rd of 80% of his Basic Pay , if change of residence is involved.
3. TA not admissible on resignation, dismissal, removal from service, compulsory retirement as measurement of punishment etc. (SR 147 GIO (I).
4. The concession should be availed by the employee during leave preparatory to retirement or within one year of the date of his retirement. SR 147 GIO (I) [2 (iii)].
5. TA also admissible to temporary employees who have put in a total service of not less than 10 years under the Central govt and retire on superannuation or invalided or retrenched from service without being offered alternative employment.

SR 147, GIO (1)

6. 6. In case of settlement to and from the Island territories of Andaman, Nicobar and Lakshadweep, CTG shall be paid at the rate of 100% of last month’s basic pay.

GoI,MoF, Department of Expenditure letter No. 19030/1/2017/E-W dated 13.7.2017

 

TA: To the family of deceased Employee

 

1. The family of an employee who dies in service may travel by shortest route from last Hqrs of employee to the home town or to any other place of residence where the family wishes to settle down. SR 148 GIO (I).
2. TA entitlement will be same as on retirement. SR 148 Para 3 to GIO (I).
3. The concession is not admissible to families of employee who die while on LPR, Retired employees who are re-employed and to families of Ty. Employees who have not rendered three years of continuous service. SR 148 GIO (I).

LTC (Leave Travel concession)

1. That employee has completed one year of continuous service on the date of journey performed by him/his family.
2. That the concession is admissible only to the family members of the official in case the official is under suspension.
3. That admissible only during any leave including study leave, casual leave and special casual leave but not admissible during child care leave.
4. That Carry forward of concession in case of employees including fresh recruits entitled to LTC to Home Town for self alone every year is not admissible.
5. The Bill has been preferred on prescribed format and submitted in original along with duplicate copy.
6. Original Boarding passes in case of Air Journey.
7. Original Rail/sea/Bus tickets are attached with the claim.
8. That Leave Travel Concession claim has been submitted with in the time frame as under:

(i)In case advance drawn: Within thirty days of the due date.

(ii) In case advance not drawn: Within sixty days of the due date.

Rule 292 GFR

9. No DA shall be admissible on LTC.
10. That entitled officers and their family has travelled only by Air India.
11. That reimbursement for Air journey by non-entitled officers is restricted to the fare of the entitled class by Train (including Shatabdi/Rajdhani).
12. That no reimbursement shall be made in respect of the air journey performed by children aged less than 05 years of the Govt servant who are not entitled to travel by air on LTC. However, this provision is not applicable for the segments where the air journey has been allowed to the non-entitled govt. Servants and their families under special dispensation scheme.

GoI, Min of Personnel, Public Grievances and Pensions, DPoT, New Delhi Letter No. 31011/3/2016-Estt.A-IV dated 16.5.2018.

13. That only those Govt. Employees who are in the bracket of pay level 14 and above, are entitled for air travel in Business/Club class.

 GoI, Min of Personnel, Public Grievances and Pensions, DPoT, New Delhi Letter No. 31011/8/2017-Estt.A-IV dated 18.1.2018.

14. Any incidental expenses and the expenditure incurred on local journey shall not be admissible.
15. That LTC intimation certificate has been submitted to the administration before the LTC journey is undertaken.
16. Travel by private modes of transport is not admissible on LTC.
17. Air tickets are to be purchased directly from the Airlines (Booking counters, website of Airlines) or by utilizing the service of Authorized Travel Agents viz. ‘M/s Balmer Lawrie & Company, ‘M/s Ashok Travels and Tours’ and ‘IRCTC’.

DoPT OM No. 31011/6/2002 Estt(A) Dated 02.12.2009

18. That in case of non-entitled Government servants travelling by air on LTC and claiming entitled rail fare, the condition of booking the air tickets through authorisied travel agents is not insisted upon.

DoPT OM No. 31011/5/2014 Estt(A) Dated 21.8.2017

19. That flexi fare (Dynamic fare) applicable in Rajdhani/Shatabdi/Duronto trains is admissible for the journeys performed by these trains on LTC but not admissible to a non-entitled govt servant who travels by air and claims reimbursement for the entitled class of Rajdhani/Shatabdi/Duronto trains. Such govt. Servants are reimbursed fare after deducting the dynamic fare component.

DoPT OM No. 31011/3/2016 Estt(A) Dated 17.4.2017

20. All cases, where Govt. Servant, travels on LTC up to the nearest airport/railway station/bus terminal by authorized mode of transport and undertakes rest of the journey to the declared place of visit by private transport/own arrangement, would be dealt as under:
    1. To see that Govt servant has submitted a declaration that he and his family members have indeed travelled up to the declared place of visit.
    2. If public transport is available in the area, fare admissible for journey by otherwise entitled mode of public transport from nearest airport/railway/bus station to the declared place of visit by shortest direct route is reimbursed.
    3. In case no public transport is available in a particular stretch of journey, reimbursement would be as per his entitlement for journey on transfer for a maximum limit of 100 kms covered by the private/personal transport based on self-certification from the govt. Servant.

DoPT OM No. 31011/3/2015 Estt(A.IV) Dated 09.2.2017

Temporary  Duty claims

(Auth: Para 101 OM-II Vol-I) & GoI, MoF, DoE Letter No. 19030/1/2017-E.IV dated 13.07.2017.

1. The Bill has been preferred on prescribed format and submitted in original along with duplicate copy.
2. 2. All the columns viz Name, Grade, Basic pay, GP, Pay level as per 7^th   CPC, date and time of arrival and departure  have been properly filled.
3. 3. Authority for move, copy of Part II order etc. has been enclosed.
4. The claim has been countersigned by the competent authority except officers who are exempted.(SR-191)
5. The claim has been preferred within 02 months from the date of completion of journey.(GFR-290)
6. Approval of the competent authority for “Tatkal” journey should be enclosed for the purpose of reimbursement of tatkal charges.(SR-34)
7. In case of journey performed by private airlines sanction from Integrated financial advisor WAC needs to be provided.(SR-48)
8. Ink signed copy of the sanction from GoI in case of deputation abroad.
9. Air tickets are to be purchased directly from the Airlines (Booking counters, website of Airlines) or by utilizing the service of Authorized Travel Agents viz. ‘M/s Balmer Lawrie & Company, ‘M/s Ashok Travels and Tours’ and ‘IRCTC’. Booking of Tickets through other agencies is not permitted. (SR-48)
10. 10. Re imbursement of Hotel charges: For level 8 and below the amount of claim (up to the ceiling) may be paid without production of vouchers against self-certified claim only. The self certified claim should clearly indicate the period of stay, name of dwelling etc. Additionally, for stay in Class ‘X’ Cities, the ceiling for all employees up to Level-8 would be Rs. 1000/- per day, but it will only be in the form of reimbursement upon production of relevant vouchers. (SR-51)
11. 11. Re imbursement of travelling charges for travel within the city: The amount of claim (up to the ceiling) may be paid without production of vouchers against self-certified claim only. The self-certified claim should indicate the period of travel, vehicle number etc. (SR-51)
12. 12. Re imbursement of Food charges: There will be no separate reimbursement of food bills. Instead, the lump sum amount payable as per the entitlement and length of absence. (SR-51)

Audit Drill/ Check Points of Medical claims

 

CGHS-Central Government Health Scheme (Auth: Annexure-12.III CGHS)

To see that:-

The bill/claim is preferred in duplicate in prescribed format (MRC-S 2014).

All cash memos, receipts are attached in original.

Copy of Discharge summary attached in original.

Prescription slip/referral slips attached in original. In case of photocopy the same is self attested.

Photocopy of CGHS card is attached.

Detailed list of all medicines, laboratory tests, investigation, number of doctor visits etc. with dates are mentioned.

Joint declaration in case both husband and wife are government servants is given.

The claim is preferred within six months from the date of discharge.(GoI,MH&FW No.S 14025/19/2015-MS dated 27.05.15)

OPD medicines purchased by CGHS beneficiaries are not reimbursable and they should be got issued by the beneficiaries from the concerned CGHS dispensary. (Annex.5.XXI)

Admissible amount is worked out with reference to the CGHS approved rates.

In case the treatment is covered under package, the amount admissible will be restricted as per package rates.

In case of implants, invoice number along with sticker bearing serial number of implants.

Dependent Family members for availing medical facilities under CGHS scheme:

Husband/wife including more than one wife and a judicially separated wife.

Parents (excluding step parents).

Son: - Till he attains the age of 25 or he starts earning whichever is earlier.

Daughter: - Till she starts earning or gets married irrespective of age limit.

Dependent Unmarried son of a CGHS beneficiary suffering from any permanent disability (40% or more of one or more disabilities as certified by a Medical Board) with certain conditions will be entitled to CGHS facilities even after attaining the age of 25 years.

GoI, Ministry of Health & Family Welfare, Department of Health & Family Welfare, EHS Section letter No. 4-24/96-C&P/CGHS (P)/EHS dated 07.5.2018

Dependent divorced/abandoned or separated from their husband/widowed daughters (irrespective of age).

Dependent divorced/abandoned or separated from their husband/widowed sisters (irrespective of age).

Minor brother(s) up to the age of becoming a major.

Step Mother.

Minor children of widowed/separated daughter who are dependent upon the CGHS beneficiary and normally residing with him, shall be eligible up to the age of 18 years.

Brother suffering from permanent disability either physically or mentally, without any age limit provided he is unmarried, not having his own family, wholly dependent on and residing with the principal CGHS card holder beneficiary.

 

 

 CSMA-Beneficiary: Treatment taken from Private AMAs

 

1. Claim should be preferred on med 97 i.e. prescribed form, Certificate ‘A’ i.e. essentiality certificate is to be attached in the case of patient who are not admitted to hospital treatment.
2. Certificate ‘B’ is to be completed in the case of patient who is admitted to hospital treatment.
3. The form should be completed and signed by the claimant.
4. It may be ensured that claim is countersigned by the authorized controlling officer of the office where the claimant is serving and it is not signed by any other officer calling himself as the controlling-officer. To verify the signature of controlling officer with the specimen signature maintained in the register prescribed for the purpose.
5. Whether the claim is dated by the individual as well as countersigned by the controlling officer with date.
6. All corrections made in claim are authenticated by individual/controlling officer as necessary.
7. Amount claimed is indicated both in words and figures.
8. If the bill is for treatment taken in consulting room of the AMA, whether the treatment is completed within 10 days.

                      

ESSENTIAL CERTIFICATE

9. Whether it is completed by Doctor, if not, at least the name of disease is completed by the Doctor personally.
10. Whether the dates of consultation are given clearly.
11. Whether the seal (below the signature) indicating the name of doctor, degree, registration number designation, hospital to which attached are clear and not smudged.

PRESCRIPTION AND OPD REGISTRATION SLIP

12. The prescriptions are on regular printed letter head of the Dr. or hospital and not in small pieces of paper.
13. Whether the prescriptions bear the date, name of the patient along with the age of the patient in all cases without fail.
14. In OPD slip, whether the registration number from the first date to the subsequent, date are in ascending order and not in stray numbers.

CASH MEMO AND BILLS

15. Whether all cash bills have been signed by AMA.
16. That the medicines are purchased from the pharmacy which is having a valid drug license for selling the medicines.
17. The GSTN number is printed on the bills.
18. The bill is issued on the printed form containing GSTN number etc.
19. The entries in the bills are not corrected after signature by doctor.

CONCLUSION

20. Action to get dependency certificates from the individuals and acceptance thereof by the controlling officers periodically as required under CS (MA) rules is regularly taken.
21. The amount admitted should not be more than amount claimed.
22. Claim is prepared within 6 months of completion of treatment. (Appendix-X to CS (MA) rules.)

 

AUDIT  DRILL  PAY SECTION

 

1. 1. TO CHECK PAY AND ALLOWANCES

( Auth: OM Pt. II. Vol – 1 Para 355 to Para 429.)

See that:

(i)                The bill is stamped where necessary.

(ii)    The last pay certificate (LPC) movement order or provisional payment application indicating pay and allowances detail from the previous audit office is attached to the first pay bill in which pay is claimed, in the case of transfer in within the same audit area, the rates of pay and date up to which paid are verified with the previous bill.

    

(iii)    The demand register is consulted and any outstanding demands recovered according to rule.

(iv)    Income tax is correctly levied on the estimated income for the year under head “Salaries”. The full amount of Tax will be recovered in the bill if the exemptions claimed are not properly vouched/ supported by required declaration.

(v)     Rebate of income tax on insurance premium receipt is allowed only on the life polices of an officer himself or his wife on the basis of declaration made by the concerned officers unless the audit officers has prime facie reasons to disbelieve the same.

(vi)    The appointment for which pay and allowances are claimed is duly authorized and notified in the appropriate orders and that  two or more individuals have not drawn pay, additional pay etc for the same period against the same appointment.

(vii)   Officer on leave in India continue to be paid by Controller from whose audit area they proceeded on leave.

(viii)    All necessary adjustments of PT II orders are made.

 (ix)     Adjustment of all vouchers such as rent bills etc have been made.

 (x)     Where hospital stoppages are recoverable these are correctly calculated at the appropriate rates.

(xi)              Recoveries on account of Funds/PLI/Motor Cycle/Motor Car advance as shown in the respective schedules attached to the pay bill are correct.

(xii)             Total of funds, PLI schedules are correct and agree with the amount shown in the pay bill.

(xiii)   The fund account numbers shown in the fund schedule are correct.

(xiv)    The allowances such as dearness, house rent, conveyance, compensatory drawn are correct and supported with necessary   certificates.

(xv)     The payment made is prominently recorded in the last charge to   avoid a   second claim on the same.

(xvi)     In Case of payment of arrears of pay bills, previous bills are    linked to      check the rates of pay drawn as well as to avoid double payment.

(xvii)   The signatures of the countersigning officer of the pay bills are                                             verified with the specimen signature held on record.

(xviii)  In case of fresh appointment it is ensured that Part II O.O, the police verification      & medical certificates and S1 form on the prescribed form are attached to the first pay bill of the person   concerned.

(xix) Leave salary statement attached to the pay bill is correctly prepared.

(xx)    Subscription to GPF A/c:- A sum (in whole Rupees) as fixed by the subscriber, subject to minimum of 6% of emoluments and not more than his total emoluments. (Rule 8(1) of GPF (CCS) Rules)

In addition to these general instructions, the main points required to be observed are:

 

(i)                That the arithmetical calculations are correct.

(ii)               That the pay and allowances drawn are according to regulations&      orders.

(iii)   That an increment certificate is attached when an increment is drawn.

(iv)    That the cases where the submission of an absentee statement is necessary the        statement is filled in or the “No Leave” certificate        furnished.

(v)    That the dates of handing over and taking over charge are stated and joining time checked.

(vi)    That the cases where scale of appointment is fixed for an          establishment of area,                    the sanctioned scale is not exceeded.

(vii)     That the total number of each category of establishment for whom pay has been drawn in the pay bill agree with the paid strength check statement.

(viii)    That the date of birth shown in the pay bill for March is checked to ensure that none has been retained in service beyond the age of superannuation.

(ix)    That the certificate to the effect that none of the individuals for whom pay and allowances drawn in the pay bill has attained the age of superannuation or           compulsory retirement is invariably furnished by the administrative authority.

(ix)  a- Monthly pay bills in respect of individuals due for retirement on superannuation during last 03 months of service are maintained separately.

• That the pay bills of chowkidars in charge of vacant buildings. After verification that the necessity for actual employment of chowkidars against sanction previously accorded.
• That the license fee / rent and allied charges due from all the civilian officers and staff have been recovered as per the rent bill issued by the AAO BSO concerned.

2. CLAIMS FOR REIMURSEMENT OF MEDICAL EXPENSES

Auth: Rule 1 to 3 of CS(MA) Rules

         

See that :

 

1. Claim should be preferred on med 97 i.e prescribed form, Certificate ‘A’ i.e. essential certificate is to be attached in the case of patient who are not admitted to hospital treatment.

2. Certificate ‘B’ is to be completed in the case of patient who is admitted to hospital treatment.

3. The form should be completed and signed by the claimant.

4. it may be ensured that claim is countersigned by the authorizing controller officer of the unit -/office where the claimant is serving and it is not signed by any other officer calling himself as the controlling office. Verify the signature of the controlling officer with the specimen signatures maintained in the register prescribed for the purpose.

5. Whether the claim is dated by the individual as well as countersigned by the controlling officer with date.

6. Whether the controlling officer has verified, in case of claims of individuals who have already been subjected to special scrutiny by him as laid down in the Government orders on the subject.

7. All corrections made in the claim are authenticated by the individual/controlling officer as necessary.

8. Amount claimed is indicated both in words and figures.

9. if the bill is for treatment taken in consulting room of the AMA, whether the treatment is completed within 10 days.

 

PRESCRIPTIONS & OPD REGISTRATION SLIP

10. The prescriptions are in the regular printed letter head of the Dr. or hospital & not in small pieces of paper.

• Whether the prescriptions bear the date, name of the patient along with  the age of the patient in all case without fail.

12  In OPD slip , whether the registration numbers from the first date to the subsequent, date are ascending order and not in stray number.

CASH MEMO AND BILLS

• Whether all cash bills have been signed by the Dr./AMA.
• That the medicines are purchased from the pharmacy which is having a valid drug license for selling the medicines.
• The sale tax registration number is printed on the bill.
• The bill is issued on the printed form containing sales tax registration no etc.
• The entries in the bill are not corrected after signatures by the doctor.

CONCLUSION

• Action to get dependency certificates from the individuals and acceptance therefore by the controlling officers periodically as required under CS(MA) rules is regularly taken.
• The amount admitted should not be more than the amount claimed.
• Claim is prepared within 03 months of completion of treatment (Appendix –X to CS(MA) Rules.

3. 3. Preparation of Punching Medium

(Auth: OM Part II Vol. I, Para 407 to 410)

          All receipts and charges of each bill or other claims are to be classified by the auditor concerned to each head of account as given in the Classification Hand Book of Defence Service Receipt and Charges. The transfer adjustment and readjustment are also shown through punching media.

4. 4. GPF WITHDRAWALS / ADVANCE

(Auth: OM Pt. II. Vol – 1 Para 384.) (Rule 12, 13, 15 & 16 of GPF (CS) Rule)

See that :-

1. The claim is prepared on contingent bill and is pre-receipted.
2. The number and date of the sanction for the drawl of advance has been quoted on the claim and a copy of the sanction has been received directly from the sanctioning authority.
3. The claim is countersigned by the competent authority and the signature it bears are genuine as recorded/verifiable in the Register of Specimen signature.
4. The claim is supported with ( i ) a copy of the sanction for advance (ii) the latest CCO-09      (iii)  Debit Schedule  (iv)  Form ‘B’  (v) Statement showing the Advance/Withdrawal drawn during last five years.
5. It would be seen in audit that the sanction is accorded by the authority competent to do so under fifth schedule to Rule 12 of GPF (CS) Rules.
6. Verify correctness of credit balances as shown in the claim with reference to latest statement of credit balances attached to the claim and subsequent recoveries made in the pay bills. See that any withdrawals temporary or otherwise made subsequent to the period covered by the statement of credit balance have been deducted.
7. See that outstanding balances of old advances have been merged with the present advances and the consolidated amount has been mentioned together with no. of installment not exceeding 36 for recovery in the sanction.
8. The advance is sanctioned for the purpose as spelt out in various rules on the subject.
9. Amount of Advance permissible :-

(i) Normal   --------      3 months’ pay or half of the amount at  _______________________________________     

________________         Credit, whichever is less and recoverable _______________________________________ in not more than 24 equal monthly installments.

(ii) Special -------        No limit. Advance recoverable in not _________________________________________________ 

_______________    more than 36  equal monthly  installments, if it exceeds three month, pay Rule 12(2) & 13(1) of GPF (CS) Rules.

10. Amount of final withdrawals permissible :-

(i)	For purchase of consumer durable, Education, illness, obligatory expenses.	(a) Normally, one half of the amount at credit or 3 months pay whichever less. (b) Upto 3/4th of the amount credit at the discretion of the sanctioning authority.
(ii)	For repayment of Housing Loan, Purchase of house site, construction, Renovating etc.	(a) Up to 90% of balance at credit (b) The amount of withdrawal plus the Govt. loan already taken should not exceed the limits prescribed under the HBA Rules.
(iii)	For repair/overhauling of motor car	1/3rd of the amount at credit or actual amount of repair or Rs.100000/- whichever is less.
(iv)	Without assigning any reasons.	Upto 90% of the balance at credit only once during service while due for retirement on superannuation within a year.

11. 11. Withdrawal within 24 months of retirement should be forwarded to CDA (F) Meerut.

 

5. 5. CGEIS CLAIMS

(Auth: OM Pt. II. Vol – 1 Para 384 & Group Insurance Scheme 1980)

 

1. 1. DO Pt II OO notifying the causality in support of CGEIS claims is submitted.

2. 2. Details of year-wise, month wise subscription are submitted with the claim while submitting the details of subscription, change of rate of subscription category, if any, is also mentioned.
3. 3. Re-employed Defence personnel availing of the extended insurance cover under the group (AGI) insurance scheme applicable to the members of the Armed Forces shall not be admitted to this scheme until expiry of the extended insurance cover.

6. 6. ENCASHMENT OF LEAVE (FR&SR Pt. III & Rule 39 of CCS (Pension) Rules
7. 1. DO Pt II OO notifying the causality in support of Leave Encashment is submitted.
8. 2. The period of leave is to be duly audited from the local Audit authorities.
9. 3. Certificate to the effect that no period of leave has been encashed during the entire service is submitted duly countersigned by the       local Audit Authorities.
10. 4. Balance of leave duly certified by LAO is submitted with the claim.
11. 5. Sanction of the competent authority for encashment of leave is submitted invariably.

 CHECKS FOR LEAVE ENCASHMENT DURING LTC (Rule 38 of FR&SR Part III)

1. 10 days EL on one occasion and 60 days in the entire career.
2. Balance at credit should be not less than 30 days after deducting the total of leave, if any availed plus leave for which encashment was availed.
3. A re- employed pensioner, if he is entitled to LTC, can avail encashment of leave up to the limit of 60 days including the number of days already availed for encashment for LTC while in service.
4. An extract of the page of service book is enclosed to ensure the entry of the same in service book.

7. 7. FINAL SETTLEMENT OF GPF (Such cases should be forwarded to CDA (Funds) for payment.
8. DO Pt II OO notifying the causality (i.e. retirement) is submitted with the claim.
9. No demand certificate and statement showing the details of withdrawals /advance drawn during the last 02 to 05 years are submitted.
10. CCO-09 in original is attached with the claim.
11. Amount Column in the Contingent bill is left blank as it is to be filled by CDA (Funds) Meerut only.

8. 8. SUBSISTANCE ALLOWANCE (Rule 53 of FR&SR Pt. I & Rule 23 & 27 of CCS (CCA) Rules)

1. Sanction of competent authority for revision of subsistence allowance after last three months of suspension is submitted with the claim.
2. Certificate of non-employment, business and profession in vacation during the period of claim is submitted by the individual under suspension.
3. Repayment of loans and advance taken, contribution to CGHS and Group Insurance, recovery of house rent and allied charges and Income Tax etc are affected from the claim of subsistence allowance.

9. 9. PERSONAL COMPUTER ADVANCE (381A  of O. M. Part II Vol I)

 

1. Application should be made on the prescribed form i.e. Form-6 of the Compendium of Advances, 2005.
2.  In case of temporary employees a surety bond from a permanent employee having equal or higher status is needed.
3.  A second / subsequent advance can be granted only after three years from the drawl of earlier advance.
4. The advance cannot be used for payment of customs duty.
5. Computer purchased should be mortgaged to the Government.
6. Copy of sanction accorded by the competent authority is to be submitted duly attested.
7. Debit Schedules are submitted with the claim.

 

10. 10. HOUSE BUILDING ADVANCE (as per HBA Rules)

1. The debit schedule is submitted with the claim.
2. Copy of the sanction accorded by the competent authority for HBA is submitted with the claim.
3. In the case of 2nd. Installment, a certificate to the effect that the house has been built up to the prescribed level is submitted.
4. The amount of advance is restricted to the repaying capacity of the individual.
5. The title of the land on which the house is proposed to be built should be clear.

11. 11. CHILDREN’S EDUCATION ALLOWANCE((CCS RPR-2008 & 2016 and DoPT letter No. A-27023/3/2014-Estt.(AL) dt. 09 May 2018).

 

          See that:-

1. That the central Govt. employee is entitled for children education allowance
2. That child / children are wholly dependent upon the employee.

• That child / children is / are getting education in a recognized school.

1. Children education allowance is admissible from Class I to Class XII or plus two classes prior to class I
2. The age limit for claiming CEA other than disabled children is 20 years or till the time of passing XII class or whichever is earlier.
3. CEA admissible at a time is not exceeding three children in respect of children born upto 31-12-1987 and two oldest surviving children in respect of children born thereafter. However, if second child birth result in twin or multiple birth, assistance shall be admissible to all the children.

• Reimbursement will be done once a year, after completion of the financial year. For reimbursement of CEA, a certificate from the head of institution, where the ward of government employee studies, will be sufficient for this purpose. The certificate should confirm that the child studied in the school during the previous academic year.
• The amount fixed for reimbursement of Children Education allowance will be Rs. 2250/- pm irrespective of the actual expenses incurred by the Govt. Servant In case both the spouses are Government servants, only one of them can avail reimbursement under CEA.

 

12. NPS

 

The Govt. Employees appointed after 01.01.2004 are governed with reference to the provisions contained in the GOI, Ministry of Finance, Deptt. of Expenditure OM No. F. No. L/T/(2)/2003/TA/19 dated 14.01.2004 and 04.02.2004. While auditing Pay bills of such employees it must be ensured that the provisions of ibid Govt. letter as amended from time to time are being strictly complied with.

13. Modified Assured Career Progression Scheme (MACPS)(CCS RPR-2008 & 2016)

 

   (a)  There shall be three financial upgradation under the scheme as per 7^th CPC, counted from direct entry grade on completion of 10, 20 & 30 years services respectively or 10 years of continuous service in the same level in Pay Matrix, whichever is earlier.

   (b)  This scheme is not applicable to the Organized Group “A” Service.

   (c)  Casual employees (including those with temporary status), ad hoc and contract employees are not eligible for benefits under the scheme but applicable to work-charged employees if their service conditions are comparable with regular establishment.

   (d)  The scheme envisages merely placement in the immediate next higher level in the Pay Matrix as given in Part-A of Schedule of the CCS, RPR-2016.

 

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AUDIT  DRILL  PAY SECTION

 1. TO CHECK PAY AND ALLOWANCES

     ( Auth: OM Pt. II. Vol – 1 Para 355 to Para 429.)

See that:

1. The bill is stamped where necessary.

2. The last pay certificate (LPC) movement order or provisional payment application indicating pay and allowances detail from the previous audit office is attached to the first pay bill in which pay is claimed, in the case of transfer in within the same audit area, the rates of pay and date up to which paid are verified with the previous bill.

3. The demand register is consulted and any outstanding demands recovered according to rule.

4. Income tax is correctly levied on the estimated income for the year under head “Salaries”. The full amount of Tax will be recovered in the bill if the exemptions claimed are not properly vouched/ supported by required declaration.

5. Rebate of income tax on insurance premium receipt is allowed only on the life polices of an officer himself or his wife on the basis of declaration made by the concerned officers unless the audit officers has prime facie reasons to disbelieve the same.

6. The appointment for which pay and allowances are claimed is duly authorized and notified in the appropriate orders and that  two or more individuals have not drawn pay, additional pay etc for the same period against the same appointment.

7. Officer on leave in India continue to be paid by Controller from whose audit area they proceeded on leave.

8. All necessary adjustments of PT II orders are made.

9. Adjustment of all vouchers such as rent bills etc have been made.

10. Where hospital stoppages are recoverable these are correctly calculated at the appropriate rates.

11. Recoveries on account of Funds/PLI/Motor Cycle/Motor Car advance as shown in the respective schedules attached to the pay bill are correct.

12. Total of funds, PLI schedules are correct and agree with the amount shown in the pay bill.

13. The fund account numbers shown in the fund schedule are correct.

14. The allowances such as dearness, house rent, conveyance, compensatory drawn are correct and supported with necessary   certificates.

15. The payment made is prominently recorded in the last charge to avoid a  second claim on the same.

16. In Case of payment of arrears of pay bills, previous bills are    linked to check the rates of pay drawn as well as to avoid double payment.

17. The signatures of the countersigning officer of the pay bills are  verified with the specimen signature held on record.

18. In case of fresh appointment it is ensured that Part II O.O, the police verification & medical certificates and S1 form on the prescribed form are attached to the first pay bill of the person   concerned.

19. Leave salary statement attached to the pay bill is correctly prepared.

20. Subscription to GPF A/c:- A sum (in whole Rupees) as fixed by the subscriber, subject to minimum of 6% of emoluments and not more than his total emoluments. (Rule 8(1) of GPF (CCS) Rules)

 

In addition to these general instructions, the main points required to be observed are:

 

1. That the arithmetical calculations are correct.

2. That the pay and allowances drawn are according to regulations & orders.

3. That an increment certificate is attached when an increment is drawn.

4. That the cases where the submission of an absentee statement is necessary the statement is filled in or the “No Leave” certificate furnished.

5. That the dates of handing over and taking over charge are stated and joining time checked.

6. That the cases where scale of appointment is fixed for an establishment of area, the sanctioned scale is not exceeded.

7. That the total number of each category of establishment for whom pay has been drawn in the pay bill agree with the paid strength check statement.

8. That the date of birth shown in the pay bill for March is checked to ensure that none has been retained in service beyond the age of superannuation.

9. That the certificate to the effect that none of the individuals for whom pay and allowances drawn in the pay bill has attained the age of superannuation or compulsory retirement is invariably furnished by the administrative authority.

10. Monthly pay bills in respect of individuals due for retirement on superannuation during last 03 months of service are maintained separately.

11. That the pay bills of chowkidars in charge of vacant buildings. After verification that the necessity for actual employment of chowkidars against sanction previously accorded.

12. That the license fee / rent and allied charges due from all the civilian officers and staff have been recovered as per the rent bill issued by the AAO BSO concerned.

 

2.     CLAIMS FOR REIMURSEMENT OF MEDICAL EXPENSES

Auth: Rule 1 to 3 of CS(MA) Rules

         

See that :

 

1. Claim should be preferred on med 97 i.e prescribed form, Certificate ‘A’ i.e. essential certificate is to be attached in the case of patient who are not admitted to hospital treatment.

2. Certificate ‘B’ is to be completed in the case of patient who is admitted to hospital treatment.

3. The form should be completed and signed by the claimant.

4. it may be ensured that claim is countersigned by the authorizing controller officer of the unit -/office where the claimant is serving and it is not signed by any other officer calling himself as the controlling office. Verify the signature of the controlling officer with the specimen signatures maintained in the register prescribed for the purpose.

5. Whether the claim is dated by the individual as well as countersigned by the controlling officer with date.

6. Whether the controlling officer has verified, in case of claims of individuals who have already been subjected to special scrutiny by him as laid down in the Government orders on the subject.

7. All corrections made in the claim are authenticated by the individual/controlling officer as necessary.

8. Amount claimed is indicated both in words and figures.

9. if the bill is for treatment taken in consulting room of the AMA, whether the treatment is completed within 10 days.

 

PRESCRIPTIONS & OPD REGISTRATION SLIP

10. The prescriptions are in the regular printed letter head of the Dr. or hospital & not in small pieces of paper.

• Whether the prescriptions bear the date, name of the patient along with  the age of the patient in all case without fail.

12  In OPD slip , whether the registration numbers from the first date to the subsequent, date are ascending order and not in stray number.

CASH MEMO AND BILLS

• Whether all cash bills have been signed by the Dr./AMA.
• That the medicines are purchased from the pharmacy which is having a valid drug license for selling the medicines.
• The sale tax registration number is printed on the bill.
• The bill is issued on the printed form containing sales tax registration no etc.
• The entries in the bill are not corrected after signatures by the doctor.

CONCLUSION

• Action to get dependency certificates from the individuals and acceptance therefore by the controlling officers periodically as required under CS(MA) rules is regularly taken.
• The amount admitted should not be more than the amount claimed.
• Claim is prepared within 03 months of completion of treatment (Appendix –X to CS(MA) Rules.

3. 3. Preparation of Punching Medium

(Auth: OM Part II Vol. I, Para 407 to 410)

          All receipts and charges of each bill or other claims are to be classified by the auditor concerned to each head of account as given in the Classification Hand Book of Defence Service Receipt and Charges. The transfer adjustment and readjustment are also shown through punching media.

4. 4. GPF WITHDRAWALS / ADVANCE

(Auth: OM Pt. II. Vol – 1 Para 384.) (Rule 12, 13, 15 & 16 of GPF (CS) Rule)

See that :-

1. The claim is prepared on contingent bill and is pre-receipted.
2. The number and date of the sanction for the drawl of advance has been quoted on the claim and a copy of the sanction has been received directly from the sanctioning authority.
3. The claim is countersigned by the competent authority and the signature it bears are genuine as recorded/verifiable in the Register of Specimen signature.
4. The claim is supported with ( i ) a copy of the sanction for advance (ii) the latest CCO-09      (iii)  Debit Schedule  (iv)  Form ‘B’  (v) Statement showing the Advance/Withdrawal drawn during last five years.
5. It would be seen in audit that the sanction is accorded by the authority competent to do so under fifth schedule to Rule 12 of GPF (CS) Rules.
6. Verify correctness of credit balances as shown in the claim with reference to latest statement of credit balances attached to the claim and subsequent recoveries made in the pay bills. See that any withdrawals temporary or otherwise made subsequent to the period covered by the statement of credit balance have been deducted.
7. See that outstanding balances of old advances have been merged with the present advances and the consolidated amount has been mentioned together with no. of installment not exceeding 36 for recovery in the sanction.
8. The advance is sanctioned for the purpose as spelt out in various rules on the subject.
9. Amount of Advance permissible :-

(i) Normal   --------      3 months’ pay or half of the amount at  _______________________________________     

________________         Credit, whichever is less and recoverable _______________________________________ in not more than 24 equal monthly installments.

(ii) Special -------        No limit. Advance recoverable in not _________________________________________________ 

_______________    more than 36  equal monthly  installments, if it exceeds three month, pay Rule 12(2) & 13(1) of GPF (CS) Rules.

10. Amount of final withdrawals permissible :-

(i)	For purchase of consumer durable, Education, illness, obligatory expenses.	(a) Normally, one half of the amount at credit or 3 months pay whichever less. (b) Upto 3/4th of the amount credit at the discretion of the sanctioning authority.
(ii)	For repayment of Housing Loan, Purchase of house site, construction, Renovating etc.	(a) Up to 90% of balance at credit (b) The amount of withdrawal plus the Govt. loan already taken should not exceed the limits prescribed under the HBA Rules.
(iii)	For repair/overhauling of motor car	1/3rd of the amount at credit or actual amount of repair or Rs.100000/- whichever is less.
(iv)	Without assigning any reasons.	Upto 90% of the balance at credit only once during service while due for retirement on superannuation within a year.

11. 11. Withdrawal within 24 months of retirement should be forwarded to CDA (F) Meerut.

 

5. 5. CGEIS CLAIMS

(Auth: OM Pt. II. Vol – 1 Para 384 & Group Insurance Scheme 1980)

 

1. 1. DO Pt II OO notifying the causality in support of CGEIS claims is submitted.

2. 2. Details of year-wise, month wise subscription are submitted with the claim while submitting the details of subscription, change of rate of subscription category, if any, is also mentioned.
3. 3. Re-employed Defence personnel availing of the extended insurance cover under the group (AGI) insurance scheme applicable to the members of the Armed Forces shall not be admitted to this scheme until expiry of the extended insurance cover.

6. 6. ENCASHMENT OF LEAVE (FR&SR Pt. III & Rule 39 of CCS (Pension) Rules
7. 1. DO Pt II OO notifying the causality in support of Leave Encashment is submitted.
8. 2. The period of leave is to be duly audited from the local Audit authorities.
9. 3. Certificate to the effect that no period of leave has been encashed during the entire service is submitted duly countersigned by the       local Audit Authorities.
10. 4. Balance of leave duly certified by LAO is submitted with the claim.
11. 5. Sanction of the competent authority for encashment of leave is submitted invariably.

 CHECKS FOR LEAVE ENCASHMENT DURING LTC (Rule 38 of FR&SR Part III)

1. 10 days EL on one occasion and 60 days in the entire career.
2. Balance at credit should be not less than 30 days after deducting the total of leave, if any availed plus leave for which encashment was availed.
3. A re- employed pensioner, if he is entitled to LTC, can avail encashment of leave up to the limit of 60 days including the number of days already availed for encashment for LTC while in service.
4. An extract of the page of service book is enclosed to ensure the entry of the same in service book.

7. 7. FINAL SETTLEMENT OF GPF (Such cases should be forwarded to CDA (Funds) for payment.
8. DO Pt II OO notifying the causality (i.e. retirement) is submitted with the claim.
9. No demand certificate and statement showing the details of withdrawals /advance drawn during the last 02 to 05 years are submitted.
10. CCO-09 in original is attached with the claim.
11. Amount Column in the Contingent bill is left blank as it is to be filled by CDA (Funds) Meerut only.

8. 8. SUBSISTANCE ALLOWANCE (Rule 53 of FR&SR Pt. I & Rule 23 & 27 of CCS (CCA) Rules)

1. Sanction of competent authority for revision of subsistence allowance after last three months of suspension is submitted with the claim.
2. Certificate of non-employment, business and profession in vacation during the period of claim is submitted by the individual under suspension.
3. Repayment of loans and advance taken, contribution to CGHS and Group Insurance, recovery of house rent and allied charges and Income Tax etc are affected from the claim of subsistence allowance.

9. 9. PERSONAL COMPUTER ADVANCE (381A  of O. M. Part II Vol I)

 

1. Application should be made on the prescribed form i.e. Form-6 of the Compendium of Advances, 2005.
2.  In case of temporary employees a surety bond from a permanent employee having equal or higher status is needed.
3.  A second / subsequent advance can be granted only after three years from the drawl of earlier advance.
4. The advance cannot be used for payment of customs duty.
5. Computer purchased should be mortgaged to the Government.
6. Copy of sanction accorded by the competent authority is to be submitted duly attested.
7. Debit Schedules are submitted with the claim.

 

10. 10. HOUSE BUILDING ADVANCE (as per HBA Rules)

1. The debit schedule is submitted with the claim.
2. Copy of the sanction accorded by the competent authority for HBA is submitted with the claim.
3. In the case of 2nd. Installment, a certificate to the effect that the house has been built up to the prescribed level is submitted.
4. The amount of advance is restricted to the repaying capacity of the individual.
5. The title of the land on which the house is proposed to be built should be clear.

11. 11. CHILDREN’S EDUCATION ALLOWANCE((CCS RPR-2008 & 2016 and DoPT letter No. A-27023/3/2014-Estt.(AL) dt. 09 May 2018).

 

          See that:-

1. That the central Govt. employee is entitled for children education allowance
2. That child / children are wholly dependent upon the employee.

• That child / children is / are getting education in a recognized school.

1. Children education allowance is admissible from Class I to Class XII or plus two classes prior to class I
2. The age limit for claiming CEA other than disabled children is 20 years or till the time of passing XII class or whichever is earlier.
3. CEA admissible at a time is not exceeding three children in respect of children born upto 31-12-1987 and two oldest surviving children in respect of children born thereafter. However, if second child birth result in twin or multiple birth, assistance shall be admissible to all the children.

• Reimbursement will be done once a year, after completion of the financial year. For reimbursement of CEA, a certificate from the head of institution, where the ward of government employee studies, will be sufficient for this purpose. The certificate should confirm that the child studied in the school during the previous academic year.
• The amount fixed for reimbursement of Children Education allowance will be Rs. 2250/- pm irrespective of the actual expenses incurred by the Govt. Servant In case both the spouses are Government servants, only one of them can avail reimbursement under CEA.

 

12. NPS

 

The Govt. Employees appointed after 01.01.2004 are governed with reference to the provisions contained in the GOI, Ministry of Finance, Deptt. of Expenditure OM No. F. No. L/T/(2)/2003/TA/19 dated 14.01.2004 and 04.02.2004. While auditing Pay bills of such employees it must be ensured that the provisions of ibid Govt. letter as amended from time to time are being strictly complied with.

13. Modified Assured Career Progression Scheme (MACPS)(CCS RPR-2008 & 2016)

 

   (a)  There shall be three financial upgradation under the scheme as per 7^th CPC, counted from direct entry grade on completion of 10, 20 & 30 years services respectively or 10 years of continuous service in the same level in Pay Matrix, whichever is earlier.

   (b)  This scheme is not applicable to the Organized Group “A” Service.

   (c)  Casual employees (including those with temporary status), ad hoc and contract employees are not eligible for benefits under the scheme but applicable to work-charged employees if their service conditions are comparable with regular establishment.

   (d)  The scheme envisages merely placement in the immediate next higher level in the Pay Matrix as given in Part-A of Schedule of the CCS, RPR-2016.

 

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RECORD SECTION

1.Unit Code should be mentioned on the top of the forwarding memo.

2. On the Bill of M-Section pre-audit or post audit should be mentioned.

3.Amount of the Bill should be mentioned on forwarding memo of the bill.

4. Mention 5% bill for S/C on the top of the summary.

 

                                                                                                TA SECTION

 

Top Sheet / Checklist for Temporary Duty Adjustment Claims

Sr. No.	Checklist Item	Complied With (Yes/No)
1.	Top Sheet / Checklist
2.	Unit Code issued by Pr. CDA Office, Transport Section and Nature of Claim i.e. Temporary Duty Adjustment Claim, Public Fund Account of Unit - stamped / mentioned on the forwarding memo.
3.	Claim initiated on prescribed form i.e. I.A.F.Z 1716 duly filled and countersigned by Countersigning Authority.
4.	Specimen signatures of Countersigning Authority available with the Pr. CDA office.
5.	Funds are available under the relevant Code Head
6.	GPF No. / PRAN Number, Basic Pay, Pay Level mentioned on the claim form.
7.	Date of submission by Claimant mentioned in the claim form (Instances have been seen that either the date column is empty or only filled with month/year).
8.	Claim initiated within 60 days of Completion of Journey in case where there is “No Advance”.  In case of “Advance” within 15 days.   Authority: Rule 290 of GFR-2017
9.	Time Barred Sanction from Govt. of India with the prior consent of Internal Finance Wing of Ministry / Department concerned is enclosed in case of Time Barred Claim as per Para 296 (2) of GFR-2017
10.	Part II Office Order, Move Sanction / Movement Order & Detention Certificate are attached in Original / CTC copy.
11.	Journey by Car / Taxi - Prior Permission of Competent Authority in public interest / exigencies – is enclosed.
12.	Travelling by Air - Entitled Official travelled by AIR INDIA only as per the orders of Govt. of India.
13.	Air Tickets booked through Authorized Travel Agents i.e. M/s. Balmer & Lawrie, M/s. Ashoka Travel and IRCTC or directly from the website of AIR INDIA.
14.	Tickets / Boarding Passes in Original are attached with the claim.
15.	Employee details available in Tulip system of Pr. CDA (WC), if not details in the prescribed format duly authenticated by your Competent Authority- attached.

16.	Reimbursement of Hotel Bills For levels 8 and below, the amount of claim (up to the ceiling) may be paid without production of vouchers against self-certified claim only. The self-certified claim should clearly indicate the period of stay, name of dwelling, etc.  In case of temporary duty in “X” class cities – production of vouchers is mandatory for claiming rates for “X” city. From Level 9 and above, the amount of claim will be reimbursed on production of vouchers i.e. Hotel Bill with GST No. clearly printed on the bill. Authority: Annexure to Ministry of Finance, Department of Expenditure OM. No. 19030/l/2017-E.IV dated 10th July 2017.
17.	Reimbursement of Travelling charges / Local Conveyance Similar to Reimbursement of staying accommodation charges, for levels 8 and below, the claim (up to the ceiling) may be paid without production of vouchers against self- certified claim only. The self-certified claim should clearly indicate the period of travel, vehicle number, etc. From Level 9 and above, the amount of claim will be reimbursed on production of vouchers. Authority: Annexure to Ministry of Finance, Department of Expenditure OM. No. 19030/l/2017-E.IV dated 10th July 2017.

Checklist for Permanent Trasfer / Posting Adjustment Claims

Sr. No.	Checklist Item	Complied With (Yes/No)
1.	Top Sheet / Checklist
2.	Unit Code issued by Pr. CDA Office, Transport Section and Nature of Claim i.e. Temporary Duty Adjustment Claim, Public Fund Account of Unit - stamped / mentioned on the forwarding memo.
3.	Claim initiated on prescribed form i.e. I.A.F.Z 1715 duly filled and countersigned by Countersigning Authority.
4.	Specimen signatures of Countersigning Authority available with the Pr. CDA office.
5.	Funds are available under the relevant Code Head
6.	GPF No. / PRAN Number, Basic Pay, Pay Level mentioned on the claim form.
7.	Date of submission by Claimant mentioned in the claim form (Instances have been seen that either the date column is empty or only filled with month/year).
8.	Part II Office Order, Movement Order, Posting Orders are attached in Original / CTC copy.
9.	Mentioned in the Posting Order that Transfer is on “State Expenses” or “Own Expenses”
10.	Tickets – Railway / By Air – Self & Family - attached with the claim.
11.	Receipt of luggage & conveyance transported attached along with Insurance/RC/Form 47 of the Transport Vehicle viz. Truck
12.	Ensure that GSTIN Number of Transporter mentioned on the Cash / Goods Receipt produced.
13.	Load of Personal Effects & Distance between the stations (Kms) mentioned on the Transporter Bill/Receipt.
14.	Claim initiated within 60 days of Completion of Journey in case where there is “No Advance” otherwise in 15 days as per Para 290 of GFR-2017
15.	Time Barred Sanction from Govt. of India with the prior consent of Internal Finance Wing of Ministry / Department concerned is enclosed in case of Time Barred Claim as per Para 296 (2) of GFR-2017
16.	If personal effects are shifted beyond 3 months after SOS, justification for the same provided.
17.	Travelling by Air - Entitled Official travelled by AIR INDIA only as per the orders of Govt. of India.
18.	Air Tickets booked through Authorized Travel Agents i.e. M/s. Balmer & Lawrie, M/s. Ashoka Travel and IRCTC or directly from the website of AIR INDIA. Authority:  GOI, Min of Fin., Deptt of Exp. OM No. 19024/22/2017-E.IV dated 19th July 2017
19.	Tickets / Boarding Passes in Original are attached with the claim. Authority: Govt. of India, Min of Fin., Deptt of Exp. OM dated 8th October 2014 / Rule 21 of GFR-2017
20.	Employee details available in Tulip system of Pr. CDA (WC), if not details in the prescribed format duly authenticated by your Competent Authority- attached.

 

 

Checklist for LTC Adjustment Claims

Sr. No.	Checklist Item	Complied With (Yes/No)
1.	Top Sheet / Checklist
2.	Unit Code issued by Pr. CDA Office, Transport Section and Nature of Claim i.e. Temporary Duty Adjustment Claim, Public Fund Account of Unit - stamped / mentioned on the forwarding memo.
3.	Claim initiated on prescribed form duly filled and countersigned by Countersigning Authority.
4.	Specimen signatures of Countersigning Authority available with the Pr. CDA office.
5.	Funds are available under the relevant Code Head
6.	GPF No. / PRAN Number, Basic Pay, Pay Level mentioned on the claim form.
7.	Part II Office Order attached in Original / CTC copy.
8.	All India / Home Town Block year clearly mentioned in the Claim & Part II Office Order
9.	Certificate regarding Entry in Service Book of the Official for the Block Year attached / CTC copy of Service Book page showing the entry.
10.	Date of submission by Claimant mentioned in the claim form (Instances have been seen that either the date column is empty or only filled with month/year).
11.	Claim initiated within 60 days of Completion of Journey in case where there is “No Advance” otherwise in 30 days.
12.	Time Barred Sanction from Govt. of India with the prior consent of Internal Finance Wing of Ministry / Department concerned is enclosed in case of Time Barred Claim as per Para 296 (2) of GFR-2017
13.	Travelling by Air - Entitled Official travelled by AIR INDIA only as per the orders of Govt. of India and Air Fare is not beyond LTC-80 fares (except designated sectors authorized by Govt. of India for private airlines.
14.	Air Tickets booked through Authorized Travel Agents i.e. M/s. Balmer & Lawrie, M/s. Ashoka Travel and IRCTC or directly from the website of AIR INDIA. Authority: SR 48 / GOI, Min of Fin., Deptt of Exp. OM No. 19024/22/2017-E.IV dated 19th July 2017
15.	Tickets / Boarding Passes in Original are attached with the claim . Authority: Govt. of India, Min of Fin., Deptt of Exp. OM dated 8th October 2014 / Rule 21 of GFR-2017
16.	Employee details available in Tulip system of Pr. CDA (WC), if not details in the prescribed format duly authenticated by your Competent Authority- attached.
17.	Ensure that the official has travelled by Public Govt. Transport and not by Private Transport