Professional Documents
Culture Documents
Dad Manual 2022
Dad Manual 2022
(Rajnish Kumar)
Kumar)
CGDA
Defence Accounts Department Manual 2022
Contents
Chapter Name Para Page
I INTRODUCTION: DAD: AN 1.1 – 1.10 1 – 12
ORGANISATIONAL INSIGHT
II ESTABLISHMENT WING 2.1 – 2.86 13 – 257
[I]
Chapter Name Para Page
I INTRODUCTION: DAD: AN 1.1 – 1.10 1 – 12
ORGANISATIONAL INSIGHT
1 Introduction 1.1 – 1.4 1
2 Organizational Setup 1.5 2
3 DAD Headquarters 1.5.1 2
4 Field Organization 1.5.2 2
5 IFA Setup 1.5.3 2
6 Training Setup 1.5.4 2
7 Area Accounts Offices 1.5.5 3
8 Pay Accounts Offices (Other Ranks) 1.5.6 3
9 Local Audit Offices, Assistant Local Audit 1.5.7 3
Offices and Regional Audit Offices (MES)
10 Accounts Offices (Border Roads 1.5.8 3
Task Forces)
11 Accounts Officers/Assistant 1.5.9 4
Accounts Officers (Garrison Engineer)
(AOs /AAOs (GE))
12 Accounts Offices (DAD), Hindustan 1.5.10 4
Aeronautics Limited
13 Diagrammatic structure of offices in DAD 1.6 5-6
14 Objectives of the Defence 1.7 7-8
Accounts Department
15 Structure of Offices 1.8 9 - 10
16 DAD Headquarters 1.8.1 9
17 Field Organization 1.8.2 10
18 Classification of posts 1.9 11
19 Designation of various levels of officers 1.10 12
and staff in the Defence Accounts
Department
[II]
Chapter Name Para Page
II ESTABLISHMENT WING 2.1 – 2.86 13 – 257
1 Objectives 2.1 13
2 Duties 2.2 13 – 15
3 Pay Personnel 2.3 16 - 17
4 Pay Levels 2.3.1 16
5 Pay Levels in DAD 2.3.2 16 -17
6 Pay fixation 2.4 18 – 19
7 Pay Fixation on Initial Appointment 2.4.1 18
8 General provisions of FR 22 2.4.2 19
9 Annual Increments 2.5 20
10 Allowances 2.6 21
11 Hours of attendance 2.7 22
12 Dak Diary System 2.8 23 -
13 e-Office Platform 2.8.1 23
14 Handling of Inward Dak 2.8.2 24
15 Distribution of Top Secret/ Secret/ 2.8.3 25
Confidential/ DO and important dak
16 Valuable Documents 2.8.4 26
17 Outward Dak 2.8.5 27 - 28
18 Postage 2.8.6 29 – 30
19 Stationery and forms 2.8.7 31 – 32
20 Local Purchase of Stationery 2.8.7.1 31
21 Stationery Account 2.8.7.2 31
22 Custody and issue of Stationery 2.8.7.3 31 – 32
23 Supply of Forms 2.8.8 33
24 Custody and Issue of forms 2.8.9 34
25 Issue of identity cards 2.9 35 - 36
26 General Instructions 2.9.1 35
27 Withdrawal of Identity Passes 2.9.2 35 - 36
28 Destruction of withdrawn Identity Passes 2.9.3 36
29 Penalty for Loss/Mutilation/Late 2.9.4 36
Renewal of Identity Cards
30 Issue of Identity Cards to DAD Pensioners 2.9.5 36
31 Service Book and Leave accounts of 2.10 37 - 38
Officers & Staff
32 Alteration in date of birth entered in 2.11 39
the Service Book
[III]
Chapter Name Para Page
33 Leave 2.12 40 - 58
34 General conditions of leave 2.12.1 40 - 41
35 Leave in respect of IFAs (HAG/SAG) 2.12.2 41 - 42
36 Sanction of leave to other Officers and Staff 2.12.3 42
37 Types of Leave 2.12.4 43
38 Earned Leave 2.12.4.1 44
39 Half Pay Leave 2.12.4.2 45
40 Commuted Leave 2.12.4.3 46
41 Leave Not Due 2.12.4.4 47
42 Extraordinary Leave (EOL) 2.12.4.5 48 – 49
43 Maternity Leave 2.12.4.6 50
44 Paternity Leave 2.12.4.7 51
45 Leave to female Government employee 2.12.4.8 52
on adoption of child
46 Child Care Leave 2.12.4.9 53 – 54
47 Casual Leave 2.12.4.10 55
48 Special casual leave 2.12.4.11 56
49 Compensatory leave 2.12.4.12 57 - 58
50 Distribution of Work in Sections 2.13 59
51 Opening/ Closing of Offices 2.14 60
52 Administrative and Proforma 2.15 61
Controllers of PIFAs/IFAs
53 Auditing Controllers 2.16 62
54 Handing/Taking Over Reports 2.17 63 - 66
55 Regional Office Councils and 2.18 67
related activities
56 Scope of JCM 2.19 68
57 Structure of councils/associations in DAD 2.20 69
58 Headquarters Council (III Level) 2.20.1 69
59 Regional Official Council (IV Level) 2.20.2 69
60 Membership scheme 2.21 70
61 Meeting of the Associations 2.22 71 -72
62 Resident Welfare Association in 2.23 73 – 76
DAD Residential Complexes
63 Right to Information cell 2.24 77 - 78
64 Allotment, Occupation/Vacation of 2.25 79 – 80
DAD Residential Accommodation
[IV]
Chapter Name Para Page
65 Care, Custody, Repair & Maintenance 2.26 81 - 82
of DAD Buildings
66 General 2.26.1 81
67 Provision of funds 2.26.2 81
68 Types of Services 2.26.3 82
69 Repairs / Maintenance Services 2.26.3.1 82
70 Periodical Services 2.26.3.2 82
71 Grant-in-Aid for Welfare 2.27 83
72 Application for admission to the Postal 2.28 84
Life Insurance
73 Leave salary and pension contributions in 2.29 85 - 89
respect of persons lent to and from the DAD
74 Drawal and disbursement of 2.30 90 - 91
Personal Computer Advance
75 General 2.30.1 90
76 Conditions for grant of Personal 2.30.2 90
Computer Advance
77 Allotment of funds 2.30.3 90 -91
78 Mode of recovery and accounting 2.31 92 – 93
of advances already disbursed
79 Motor Cars 2.31.1 92
80 Motor Cycles 2.31.2 93
81 Mortgage Bonds 2.32 94
82 House building advances 2.33 95
83 Withdrawals from General Provident Fund 2.34 96 - 97
84 Withdrawals 2.34.1 96
85 Advances 2.34.2 96 – 97
86 Conversion of an advance into 2.34.3 97
a withdrawal
87 Permanent Advance or Imprest 2.35 98
88 Office Contingent Expenditure 2.36 99 -
89 General 2.36.1 99
90 Maintenance of records of 2.36.2 99
contingent expenditure transactions
91 Nature of the contingent expenditure 2.36.3 100
charges
92 Custody, Disbursement and Accounting 2.37 101
of Cash
[V]
Chapter Name Para Page
93 Cash Book 2.38 102
94 Register of Cash received 2.39 103
95 Non-Statutory Departmental Canteens 2.40 104
96 Unit Run Canteen (URC) 2.41 105
97 Defence Accounts Sports Control 2.42 106
Board (DASCB)
98 Defence Accounts Recreation Club (DARC) 2.43 107 - 109
99 General 2.43.1 107
100 Broad functions of the club 2.43.2 107
101 Constitution of the Executive Committee 2.43.3 107
102 Functions of the Executive Members 2.43.4 108
103 Term of the Executive Committee 2.43.5 109
104 Preservation of Records 2.44 110 - 111
105 Disposal of Time Barred Records 2.45 112 – 173
106 Inventory 2.46 174
maintenance/ verification/disposal
107 Office Equipments 2.47 175
108 Fire Prevention Provisions/ Orders 2.48 176
109 Security 2.49 177 – 179
110 Inspection 2.50 180
111 Procurement 2.51 181
112 Conservancy/ Outsourcing of Services 2.52 182
113 Project & Works 2.53 183
114 Construction of Office/ 2.53.1 183
Residential/ Transit accommodations for
use of Defence Accounts Department
115 Documents required/ Checklist for 2.53.1.2 184
processing the proposals related to
construction of accommodations
116 Proposals related to additions/ alterations/ 2.53.2 185
special repairs, etc. related to
accommodations pertaining to the
Department or for use of Department
117 Documents required/Checklist for 2.53.2.2 186
processing the proposals related to
additions/alterations/special repair, etc.
118 Monitoring of Capital and Maintenance 2.53.3 187
Budget in respect of four heads
[VI]
Chapter Name Para Page
[VII]
Chapter Name Para Page
by DAD HQrs.
[IX]
Chapter Name Para Page
III PERSONNEL WING 3.1 – 3.33 258 – 319
[XII]
Chapter Name Para Page
IV ACCOUNTS WING 4.1 – 4.39 320 – 383
[XIII]
Chapter Name Para Page
and RD&R Heads of Pamphlet
17 ACCOUNTS WING AT PCsDA/ CsDA 4.16 – 4.39 336 - 383
18 Objectives 4.16 336
19 Duties 4.17 336 - 337
20 Maintenance of electronic Debt 4.18 338
Head Registers
21 General 4.18.1 338
22 Posting e-DHR 4.18.2 339
23 Recovery of advances 4.18.3 339
24 Calculation of interest 4.18.4 339 - 340
25 Suspense account 4.19 341
26 Mortgage bond register 4.20 342 - 343
27 Procedure regarding adjustment 4.21 344 -
of transactions relating to Defence
Proforma Accounts
28 General 4.21.1 344
29 Adjustment procedure of e-MRO 4.21.2 345
30 Remittance to Defence services from 4.21.3 346
banks and treasuries i.e., payments made
through SBI CMP/SBI FAST PLUS
31 e-Focal Point Branch (FPB): SBI – Cash 4.21.4 347 - 348
Management Product
32 Minus debit scroll 4.21.5 349 - 350
33 Procedure for CMP rejections 4.22 351
34 Defence transactions through e-ticketing 4.23 352
35 Accounting procedure of Defence Travel 4.24 353 – 355
System
36 Rail travel 4.24.1 353 – 355
37 Accounting air travel 4.24.2 355
38 Transactions originating in Defence books 4.25 356 - 357
which are adjustable against other
PAOs/Civil Ministries/AGs including
Ministry of Railways, Department of
Posts and Ministry of External Affairs
and vice-versa
39 Settlement of Inter Departmental 4.25.1 356 - 357
Transactions (IGA) through book
adjustment or without resorting to cash
[XIV]
Chapter Name Para Page
settlement (Letters of Authorization)
40 Adjustment of Foreign Transactions 4.25.2 358
41 IGA through digital LoA (Goods & Services 4.25.3 359
provided by MoD to other Civil Ministries)
42 IGA through digital LoA(Goods & Services 4.25.4 360
provided by other Civil Ministries to MoD)
43 Drawal of advances on emergency 4.26 361
cash requisitions
44 Exchange accounts between 4.27 362 - 363
Principal Controllers/ Controllers of
Defence Accounts
45 Budget estimates 4.28 364
46 General 4.28.1 364
47 Watching expenditure against allotments 4.28.2 365 - 366
48 Appropriation account 4.29 367
49 Transfer entries 4.30 368 - 369
50 Closing of annual accounts 4.31 370
51 Journal Entries 4.32 371
52 Maintenance of Defence ledger 4.33 372
53 General 4.33.1 372
54 Posting of Defence ledger 4.33.2 372
55 Closing of books 4.34 373
56 Review of balances 4.35 374 - 375
57 Annual statement of expenditure under 4.36 376
head 2049 interest on other obligations
58 Statement of central transactions (SCTs) 4.37 377
of Defence services receipts and charges
59 Levying penal interest on accredited 4.38 378
banks doing government agency
business for delayed remittances, etc.
[XV]
Chapter Name Para Page
V PERSONNEL PAYMENT WING: 5.1 – 5.75 384 – 581
• Pay & Allowances Group
• Medical Reimbursement Group
• Travelling Allowances Group
1 PAY & PENSION WING AT DAD 5.1 384
HQrs: Objectives & Duties:
2 PERSONNEL PAYMENT WING 5.2 -5.3 385 - 387
AT PCsDA/ CsDA
3 Objectives 5.2 385
4 Duties 5.3 385 – 387
5 PAY & ALLOWANCES GROUP 5.4 – 5.9.71 388 - 488
6 Disbursement of Pay & Allowances 5.4 388 - 390
7 Grievances relating to Pay & Allowances 5.5 391
8 Commencement of Pay& Allowances 5.6 392
9 Increments of Pay 5.7 393
10 Modified Assured Career Progression 5.8 394
Scheme (MACP)
11 Exhaustive list of allowances dealt with 5.9 395 - 399
in Personnel Payment Wing
12 Aeronautical Allowance 5.9.1 400
13 Air Worthiness Certificate Allowance 5.9.2 401
14 Bhutan Compensatory Allowance 5.9.3 402
15 Boiler Watch Keeping Allowance 5.9.4 403
16 Brief Case Allowance 5.9.5 404
17 Canteen Allowance & Cooking Allowance 5.9.6 405
18 Cash Handling & Treasury Allowance 5.9.7 406
19 Children Education Assistance 5.9.8 407
20 Classification Allowance 5.9.9 408
21 Compassionate Allowance 5.9.10 409
22 Composite Personal 5.9.11 410
Maintenance Allowance (CPMA)
23 Constant Attendance Allowance 5.9.12 411
24 Conveyance Allowance 5.9.13 412
25 Counter Insurgency Allowance in 5.9.14 413 – 414
Peace, Field and Modified Field Area
26 Cycle Allowance 5.9.15 415
27 Daily Allowance 5.9.16 416 – 417
[XVI]
Chapter Name Para Page
28 Dearness Allowance & Dearness Relief 5.9.17 418
29 Deputation (Duty) Allowance 5.9.18 419
30 Diving Allowance 5.9.19 420
31 Dip Money 5.9.20 421
32 Diving Attendant Allowance 5.9.21 422 - 423
33 Dress Allowance 5.9.22 424
34 Extra Work Allowance 5.9.23 425
35 Field Area Allowance 5.9.24 426
36 Fixed Medical Allowance 5.9.25 427
37 Flying Allowance 5.9.26 428
38 Free Fall Jump Instructor Allowance 5.9.27 429
39 Funeral Expense 5.9.28 430
40 Good Service/ Good Conduct/ Badge 5.9.29 431 – 432
Allowance
41 Hard Area Allowance 5.9.30 433
42 Hard Lying Money 5.9.31 434 - 437
43 Hazard Pay 5.9.32 438
44 High Altitude Uncongenial Climate 5.9.33 439 – 440
Allowance Cat – I, II & III
45 Highly Active Field Area Allowance 5.9.34 441 - 442
46 House Rent Allowance (HRA) 5.9.35 443 – 445
47 Hydrographic Survey Allowance 5.9.36 446 - 447
48 Island Special Duty Allowance 5.9.37 448 – 449
49 Language Allowance 5.9.38 450 - 451
50 Language Award 5.9.39 452
51 Military Service Pay 5.9.40 453
52 Monetary Allowance attached to 5.9.41 454
Gallantry Awards
53 MARCOS & Chariot Allowance 5.9.42 455
54 Newspaper Allowance 5.9.43 456
55 Night Duty Allowance 5.9.44 457
56 Non-Practicing Allowance 5.9.45 458
57 Overtime Allowance 5.9.46 459
58 Para Allowance 5.9.47 460 - 461
59 Para Reserve Allowance 5.9.48 462
60 Post Graduate Allowance 5.9.49 463
61 Project Allowance 5.9.50 464
[XVII]
Chapter Name Para Page
62 Qualification Allowance 5.9.51 465
63 Ration Money Allowance 5.9.52 466
64 Reward for Meritorious service 5.9.53 467
65 Rum Allowance 5.9.54 468
66 Sea Going Allowance 5.9.55 469
67 Siachen Allowance 5.9.56 470
68 Special Allowance for Child Care 5.9.57 471
for Women with disabilities
69 Special Forces Allowance 5.9.58 472
70 Special Security Allowance 5.9.59 473
71 Specialist Allowance 5.9.60 474
72 Strategic Forces Allowance 5.9.61 475
73 Submarine Allowance 5.9.62 476
74 Submarine Duty Allowance 5.9.63 477
75 Submarine Technical Allowance 5.9.64 478
76 Subsistence Allowance 5.9.65 479
77 Technical Allowance 5.9.66 480 - 481
78 Test Pilot & Flight Test Engineer Allowance 5.9.67 482
79 Tough Locality Allowance 5.9.68 483
80 Training Allowance 5.9.69 484
81 Transportation Allowance. 5.9.70 485 – 486
82 Unit and Charge Certificate Allowances to 5.9.71 487 - 488
Engine Room Artificers and Mechanicians
83 MEDICAL REIMBURSEMENT 5.10 – 5.11 489 - 495
GROUP
84 General 5.10.1 489
85 Guidelines 5.10.2 489 - 492
86 Basic Drill for the Audit of Medical 5.11 493 - 495
Reimbursement Claims
87 TA/DA & LTC GROUP 5.12 - 5.29 496 - 525
88 Payment of Travelling, Daily Allowance 5.12 496
& LTC claims
89 Grievances relating to Travelling 5.13 497
Allowances Claims
90 Process flow for booking for air tickets 5.14 498
in DTS
91 Work Flow-Accounting, Payment and 5.15 499
[XVIII]
Chapter Name Para Page
Settlement in DTS for the PAO
92 Travelling Allowance on Tour 5.16 500 - 504
93 General 5.16.1 500
94 Entitlements for Journeys on Tour 5.16.2 500 - 501
or Training
95 Mileage Allowance for Journeys by Road 5.16.3 501 - 502
96 Other Conditions 5.16.4 503 - 504
97 Travelling Allowance for Local Journeys 5.17 505 - 506
98 Travelling Allowance on 5.18 507
Temporary Transfer
99 Travelling allowance on transfer 5.19 508 - 510
100 General 5.19.1 508
101 Transfer TA entitlement 5.19.2 508 – 509
102 Transfer at the Same Station 5.19.3 509
103 Transfer between two stations within 5.19.4 509
a short distance of not more than 20 km
104 When both husband and wife 5.19.5 510
are transferred from one and the same
station to another same station
105 Travelling allowance on retirement 5.20 511 -
106 General 5.20.1 511
107 TA not admissible on resignation, 5.20.2 512
dismissal, etc.
108 Advances 5.20.3 512
109 Admissibility of TA to persons re- 5.20.4 512
employed in Government service
110 Travelling allowance to the family of 5.21 513
a deceased employee
111 Time-limit for submission of travelling 5.22 514
allowances claims
112 Leave Travel Concession (LTC) 5.23 515 - 516
113 Eligibility 5.23.1 515
114 Salient points 5.23.2 515 – 516
115 Carry forward 5.23.3 516
116 New recruits 5.23.4 516
117 Travelling allowance entitlements for LTC 5.24 517 - 520
118 Journey by Air/Rail/ Steamer – same as 5.24.1 517
on tour/ transfer
[XIX]
Chapter Name Para Page
119 Special relaxation 5.24.2 517
120 Journey by road 5.24.3 518
[XX]
Chapter Name Para Page
151 Pensionary/ terminal benefits: 5.50 547
Defence Personnel
152 Retiring pension for Commissioned Officers 5.51 548
153 Retiring pension for JCOs & ORs & 5.52 549
equivalents
154 Invalid pension 5.53 550
155 Commutation of pension: Defence 5.54 551 – 552
Pensioners
156 Pensionary benefits on death/disability 5.55 553 – 556
in attributable/ aggravated cases
157 Disability pension 5.56 557 - 558
158 Disability element for disability at the 5.56.1 557
time of discharge/retirement
159 Disability pension on invalidment 5.56.2 558
160 War injury pension on invalidment 5.57 559
161 War injury pension on retention in service 5.58 560
162 Lump sum compensation in lieu of 5.59 561
war injury pension
163 War injury element on 5.60 562
subsequent retirement
164 Liberalized disability pension 5.61 563
165 Liberalized Disability Element/ War 5.62 564
Injury Element on retirement/ discharge
166 Constant Attendance Allowance 5.63 565
167 Gratuity 5.64 566
168 Service gratuity 5.65 567
169 Retirement gratuity 5.66 568
170 Death gratuity 5.67 569
171 Residuary gratuity 5.68 570
172 Invalid gratuity 5.69 571
173 Ordinary family pension 5.70 572
174 Special family pension 5.71 573
175 Special family pension on re-marriage 5.72 574
of widow
176 Rates of special family pension 5.73 575
177 Liberalized family pension 5.74 576 – 579
[XXI]
Chapter Name Para Page
178 Second life award of liberalized 5.75 580 - 581
family pension in respect of JCOs/ORs
[XXII]
Chapter Name Para Page
[XXIII]
Chapter Name Para Page
VII WORKS WING 7.1 – 7.42 601 – 693
[XXV]
Chapter Name Para Page
Appropriations ‘7.9.A2’
55 Fly Leaf Instructions: Register of Contracts Annexure 673 - 674
‘7.12.A3’
56 Check List for scrutiny of contracts Annexure 675 - 682
by Works Wing ‘7.12.A4’
57 Fly Leaf Instructions for Critical Annexure 683
Review Register ‘7.12.A5’
[XXVI]
Chapter Name Para Page
VIII IFA WING 8.1 – 8.11 694 – 751
[XXVII]
Chapter Name Para Page
IX AUDIT WING 9.1 – 9.62 752 – 902
[XXXI]
Chapter Name Para Page
X INFORMATION TECHNOLOGY 10.1 – 10.11 903 – 931
(IT) WING
[XXXII]
Chapter Name Para Page
XI SYSTEMS WING 11.1 – 11.22 932 – 965
[XXXIII]
Chapter - I
INTRODUCTION
DEFENCE ACCOUNTS DEPARTMENT:
AN ORGANISATIONAL INSIGHT
1.1. The Defence Accounts Department discharges its role under the
administrative control of the Ministry of Defence (Finance). The
Department is responsible for internal audit, payment, accounting and
financial advice functions of Defence Expenditure. Any important
change in the duties and functions of Secretary (Defence Finance) or the
Defence Accounts Department requires approval of the Ministry of
Finance.
DAD Clientele
Armed Forces: - Joint Staff & Inter Services - Border Roads Organisation;
- Army; Organizations; - Military Engineering
- Navy; -Defence Research & Development Services;
- Air Force Organisation - Canteen Stores
-Directorate General of Quality Department;
Assurance; - National Cadet Corps;
- Directorate of Ordnance (Co- - Coast Guard Organisation;
ordination & Services); - Sainik School Societies;
1
-Defence Public Sector Undertakings - Pensioners (Defence &
Defence Civilians)
1.5. Organizational Setup
1.5.1. DAD Headquarters
2
1.5.5. Area Accounts Offices
Similar officers for the Air Force and Navy operate function
under the PCsDA (Air Force), New Delhi and Dehradun and PCDA
(Navy), Mumbai, respectively.
When there is more than one such officer at a station, they will
be designated alphabetically, for example, for Army - LAO(A),
LAO(B), etc. – and for Air Force/Navy - L.A.O.(A) Air Force / Navy,
L.A.O.(B)Air Force/Navy, etc.
3
1.5.9. Accounts Officers/Assistant Accounts Officers
(Garrison Engineer) (AOs /AAOs (GE))
(iii) As a financial Assistant and Advisor: They assist the head of the
MES formation in all matters relating to accounts and budget
estimates and the operation of financial rules.
Area Accounts Local Audit Offices, Accounts Offices Pay & Accounts Other Sub-Offices viz. AO(HAL)
Offices Regional Audit Offices, Garrison Engineers/ Offices (Other under PCDA, Bengaluru, DPTI under
Assistant Local Audit Offices Assistant Garrison Ranks) PCDA(P) Prayagraj, AO BRTF, etc.
Engineers(I)
5
Continued from
previous page
PIFA/IFA
ARMY NAVY
OTHERS
1. PIFA (Army-Q&M) New Delhi 1. PIFA (Navy) New AIR FORCE
2. PIFA (Army-O) New Delhi Delhi (i) R&D
3. IFA (NC) Udhampur 1. PIFA (Air HQ) New Delhi
2. IFA (WNC) Mumbai
4. IFA (WC) Chandimandir 2. IFA (MC) Nagpur 1. IFA (R&D. DRDO HQ) New Delhi
3. IFA (ENC)
5. IFA (CC) Lucknow Cantt. 3. IFA (WAC) Delhi Cantt. 2. IFA (R&D-Aeronautical) Bengaluru
Vishakhapatnam
6. IFA (EC) Kolkata 4. IFA (TC) Bengaluru 3. IFA (R&D-ECS) Bengaluru
4. IFA (SNC) Kochi
7. IFA (SC) Pune 5. IFA (SWAC) Gandhinagar 4. IFA (R&D-MSS) Hyderabad
5. IFA (P-75) New Delhi
8. IFA (SWC) Jaipur 6. IFA (CAC) Bamrauli 5. IFA (R&D-ACE) Pune
6. IFA (Project-Sea
9. IFA (ARTRAC) Shimla 7. IFA (EAC) Shillong
Bird) New Delhi
10. IFA (MAP) New Delhi 8. IFA (SAC) Trivandrum (ii) Integrated Defence Staff
7. IFA (Navy-Capital)
11. IFA (DGAFMS) New Delhi 9. IFA (AF-Capital) New Delhi
New Delhi
1. PIFA (IDS) New Delhi
12. IFA (Project VARSHA), New Delhi
2. IFA (ANC) Port Blair
13. IFA (Army-Capital) New Delhi
14. IFA (Delhi Area) Delhi Cantt. (iii) Coast Guard
15. IFA, Bengaluru
PIFA (Coast Guard) New Delhi
16. IFA, Secunderabad/Hyderabad
17. IFA 1 Corps Mathura Lower level of IFAs attached to (iv) Border Roads
18. IFA 2 Corps Ambala Units/Formations
IFA (BR) Delhi Cantt.
19. IFA 4 Corps Tezpur
20. IFA 10 Corps Bhatinda
21. IFA 11 Corps Jalandhar
22. IFA 12 Corps Jodhpur 6
23. IFA 15 Corps Srinagar
24. IFA 21 Corps Bhopal
1.7. OBJECTIVES OF THE DEFENCE ACCOUNTS
DEPARTMENT
(ii) To pay for and adjust promptly all supplies and services rendered to
the Defence Services.
(iii) To ensure that the pay and provident fund accounts of Officers, JCOs,
ORs and NCsE (Including Pay Accounts of non gazetted civilians
serving in operational / field areas) of Army, Navy and Air Force are
maintained properly and correctly by the concerned offices (PCDA
(O), Pune, Pay Accounts Offices (PAOs), AFCAO, IN Naval Pay
Office, etc.).
(iv) To audit cash and stores accounts kept by the various units and
formations (including arsenals, workshops and storage depots) in the
three services.
7
(x) To maintain the efficiency of the Defence Accounts Department at a
high level.
8
1.8. STRUCTURE OF OFFICES
DAD HQrs
9
1.8.2. FIELD ORGANIZATION
The field offices are headed by the PCDA/CDA or equivalent level
officers. They are assisted by the Additional CDA or Joint CDA. Each office is
further divided into a number of groups comprising more than one section
which function under Deputy CDA or Assistant CDA. These Sections are
under the supervision of the Senior Accounts Officers & Accounts Officers.
PCDA/CDA Office
10
1.9. CLASSIFICATION OF POSTS
In terms of instructions issued by the Government, the present
classification of posts is as under:
11
1.10. DESIGNATION OF VARIOUS LEVELS OF OFFICERS
AND STAFF IN THE DEFENCE ACCOUNTS DEPARTMENT
The Defence Accounts Department has following posts of officers and
staff:
TYPES OF POSTS
I Grou GAZETTED II Group NON-
p GAZETTED
IDAS CADRE 1 B Senior Auditor
1 A CGDA (Apex level) 2 B Senior
Translation
Officer
2 A Special CGDA (Apex level) 3 B Junior
Translation
Officer
3 A Additional CGDA (HAG+) 4 B Private Secretary
4 A PCDA or equivalent (HAG) 5 C Auditor
5 A CDA or equivalent (SAG) 6 C Stenographer
6 A Additional CDA or 7 C Data Entry
equivalent (Non-Functional Operator
Selection Grade of JAG)
7 A Joint CDA or equivalent 8 C Clerk-cum-
(JAG) Typist
8 A Deputy CDA or equivalent 9 C Librarian
(STS)
9 A Assistant CDA or 10 C Staff Car Driver
equivalent (JTS)
OTHERS 11 C Canteen Staff
10 A Assistant Director (Official 12 C Multi - Tasking
Language) Staff
A Principal Private Secretary
A Senior Accounts Officer
B Accounts Officer
B Assistant Accounts Officer
B Senior Private Secretary
12
Chapter - II
ESTABLISHMENT WING
2.1 Objectives
2.2 Duties
14
(xxviii) Formation of Regional Office Councils (ROC) and all related
actions;
(xxix) Nomination of Public Fund Account Officer, Vigilance Officer,
CPIOs, CAPIOs and First Appellate Authorities.
(xxx) Implementation of the provisions of the RTI Act, 2005 and
discharge of the activities connected to the Act.
(xxxi) To deal with the matters related to the Defence Accounts
Sports Control Board (DASCB)
(xxxii) To deal with the matters related to the Defence Accounts
Recreation Club (DARC).
(xxxiii) To deal with the Inventory maintenance/ verification/
disposal.
(xxxiv) To deal with matters related to Fire Prevention Provisions/
Orders
(xxxv) To make arrangement for security of office buildings and the
office property.
(xxxvi) Procurement of various goods and services for the office.
(xxxvii) To deal with all matters related to projects and works to be
carried out in organization/office.
(xxxviii) To deal with preparation, modification, etc. relating to the
DAD Budget.
(xxxix) To deal with the proposals for procurement of new Staff Car
or Utility Vehicles for the offices in DAD.
(xl) To handle the legal matters.
(xli) To issue general guidelines on correspondence in DAD
offices.
(xlii) To issue Part I & II Office Orders.
(xliii) To deal with all kinds of dak including secret and confidential
correspondence.
(xliv) To issue notification of holidays to be observed during a year.
(xlv) To take appropriate actions for observance of Government
drives on important matters.
(xlvi) To deal with parliamentary matters.
(xlvii) To manage the work of Rajbhasha Cell.
(xlviii) To manage office library.
15
2.3 Pay Personnel
Pay Level of a post means the Level of the Pay Matrix attached to that
post. Consequent upon implementation of the recommendations of the
Seventh Central Pay Commission, w.e.f. 01.01.2016, there are 1 to 18 Pay
Levels for different posts in Central Government Service.
The Pay Levels applicable to various categories of Officers & Staff of the
Defence Accounts Department are:
16
Level 7th CPC Level
Assistant Director (Official Languages) 10
Senior Accounts Officer 10
Accounts Officer 9
Senior Private Secretary 8
(NFU to level 9 after 4 years in SPS grade)
Assistant Accounts Officer 8
(NFU to level 9 after 4 years in AAO grade)
Private Secretary 7
Senior Translation Officer 7
Stenographer Grade – I 6
Senior Auditor 6
Data Entry Operator ‘C’ 6
Librarian 6
Junior Translation Officer 6
Staff Car Driver (Special Grade) 6
Data Entry Operator‘B’ 5
Auditor 5
Staff Car Driver (Grade-I) 5
Data Entry Operator ‘A’ 4
Steno Grade – II 4
Staff Car Driver (Grade-II) 4
Clerk 2
Staff Car Driver (Grade-III) 2
Senior Gestetner Operator 2
Record Clerk/Multi-Tasking Staff 1
17
2.4. PAY FIXATION
(a) The pay of an employee who has been appointed as a Direct Recruit is
fixed at the minimum of the pay level in which he has been appointed under
the provisions of FR 22B.
(b) FR 22B(1) contains provisions of pay protection to Central Government
Servant consequent to appointment to a new post in different service or cadre
in Central Government, through direct recruitment. The DoP&T vide OM F.
No. 12/2/2017-Estt(Pay-I) dated 5th August 2020 has issued detailed
guidelines in this matter. Important conditions for pay protection rules are as
follows:-
(i) The employee should have been confirmed in his service in the
previous organization.
(iii) His previous service must have been counted in the DAD by
PCDA (Pensions) Prayagraj.
(iv) Only substantive pay (the pay which an employee draws in the
permanent capacity) is protected.
(v) The employee draws presumptive pay (the pay a person was
drawing in his previous organization in substantive capacity) from the
date of appointment in the new post till completion of his probation
period.
(vi) After his confirmation in the new post, his pay is refixed as per the
provisions of FR 22.
18
2.4.2. General provisions of FR 22
(iv) Employees have the option to get their pay fixed either from the date of
promotion or from the date of next increment. They must exercise the option
within 1 month of notification of Promotion/ MACP. The option once
exercised is treated as Final.
19
2.5. Annual Increments
(i) After the implementation of 7th CPC, there shall be two dates for grant of
increment namely, 1stJanuary and 1stJuly, provided that an employee shall be
entitled to one annual increment either on 1stJanuary or 1stJuly depending on
the date of his appointment, promotion or grant of financial upgradation.
20
2.6 Allowances
All the allowances as notified by the Government from time to time are
admissible to the employees of DAD. A brief on the allowances is given in the
chapter on Personnel (Payment) Wing.
21
2.7 HOURS OF ATTENDANCE
22
2.8 DAK DIARY SYSTEM
2.8.1. e-Office Platform
Till the e-Office is made operational in full swing, the dak diary shall
continue to be done as explained in succeeding paragraphs.
23
2.8.2. HANDLING OF INWARD DAK
The Section of the Establishment Wing entrusted with duty of dak diary,
etc. will take delivery of all post addressed to the office including local dak
received through messengers.
The addresses on all covers will be examined by the AAO or the Task
Holder, entrusted with such duties, of the concerned section to make sure that
the covers are meant for the office. Unregistered covers will be opened by one
or more Multi-Tasking Staff (MTS) in the presence of the dak sorter. Registered
covers will be opened by a Clerk under the supervision of the AAO. In
opening covers, care will be taken to see that the contents are not damaged.
The contents of each cover will be carefully taken out and each
document will be stamped with the office date stamp. The AAO, will ensure
that the stamp is not put in the body of a letter, etc. or in any other place which
is likely to obliterate its contents.
The dak received (other than secret or confidential dak), along with the
enclosures, will be scanned and passed on to the concerned Wing/Section
through e-office only.
All bills will be received via e-mode only through the respective
automated utility (GeM, PRABAL, CPS, etc.)
24
2.8.3. DISTRIBUTION OF TOP SECRET / SECRET /
CONFIDENTIAL / DEMI-OFFICIAL AND IMPORTANT DAK
The AAO will collect inner covers marked secret or confidential or DO
letters to the officers, enter the particulars thereof (viz. number, date and office
of dispatch as noted on the outside of such covers) in a transit book kept for
the purpose and personally hand over the transit book along with the covers to
the Officer-in-Charge of the concerned section of the Establishment Wing, who
will initial against the entries in the transit book in token of receipt of the
covers.
25
2.8.4. Valuable documents
Valuable documents, viz., G.P. notes, fixed deposit receipts, post office
cash certificates, cheques, Demand Drafts, sheet rolls, long rolls, medical
history sheets, records of service, indemnity bonds, insurance policies, court
attachment orders and other documents of a legal nature, will also be diarized
in e-Office. The DAK ID for each valuable document will be generated by the
System and the same will be distributed to the respective Wings/Sections
along with the top-list indicating the DAK ID generated during the
registration process.
26
2.8.5. OUTWARD DAK
Secret and confidential covers are treated as "important" and even when
they are not sent by registered/speed post, they should be entered in the
Dispatch Register.
27
designation of the addressee and the number and date of the communication
enclosed therein, on the top left-hand corner, and the designation of the office
of origin in the bottom left-hand corner, the outer one should be addressed in
the ordinary manner.
28
2.8.6. Postage
Primarily the Remotely Managed Franking Machines are being used for
dispatch work wherein credit is being recouped by the Post Office concerned
on demand. In case of non-functioning/ non-availability of Franking Machine,
Book Now Pay Later (BNPL) Facility of India Post may be utilized for dispatch
work by concluding yearly contracts with Department of Post which are
further renewable on yearly basis. Thirdly, service labels are also being used
for dispatch work. Service labels should be kept in the custody of the AAO
under lock and key. He will issue them to the dispatchers in bulk as required
and keep an account of all such issues. When it is necessary for the AAO to
replenish the stock of service labels, a request for the same after obtaining
approval of the Group Officer of the Establishment Wing for the amount of
replenishment of service labels, should be sent to the concerned section of the
Establishment Wing for further necessary action at their end. The UTR number
of the payment made will be sent by the AAO with the requisition to the Post
Office from where the service labels will be issued.
Rs. P. Rs. P.
29
The total value of stamps expended on each date will be worked out and
the progressive totals carried forward to the end of the month when the
monthly postage account will be made up as follows:-
month of………………..
When the above postage account is made up, the dispatcher will submit
it to the AAO who will verify the balance of stamps in hand, as shown in the
register, with the actual stock. The account will then be submitted to the
Officer-in-Charge of the concerned Section of the Establishment Wing for
examination and signature.
30
2.8.7. STATIONERY AND FORMS
2.8.7.1. Local purchase of stationery
Local Purchase of stationery items may be made through GeM as per the
extant orders provided by the Government vide General Financial Rules and
DFPR-1978 as amended by the Govt. from time to time. All cases of local
purchase of stationery, printing, binding, etc. will be regulated as per the
provisions laid down in Delegation of Financial Powers Rules 1978, as
amended from time to time.
The bills for stationery purchased locally will also be processed through
the Seller Payment Section.
All articles of stationery will be kept under lock and key in a suitable
place where no deterioration can occur.
32
2.8.8. Supply of Forms
Although the requirement of printed forms shall be miniscule while
working in e-Office and automated environment yet in desired cases the
estimates of annual requirements of all forms from the various sections of the
different Wings in the office will be obtained by the concerned section of the
Establishment Wing sufficiently in advance time for preparation of
consolidated indent on IAFZ- 2002 and sending it to the Manager, Govt. of
India Forms Store, Kolkata on the due date, after check with reference to
consumption during the past year and stock in hand.
Indents for forms received from sub-offices such as Pay Accounts Offices,
LAOs, Accounts Section of MES formations, etc. will be checked and after
countersignature passed on for direct compliance to the authorities as under:-
33
2.8.9. Custody and issue of forms
The Task Holder in-Charge of forms will be responsible for the safe
custody and maintenance of a sufficient stock of all forms. An account of LPC
books, military credit notes, identity passes and cash requisitions will be
maintained in the Inventory Management System on IAF (CDA) 250.
In the system, the receipt and issue of each form will be shown and the
closing balance worked out at the end of each month. The same will be
checked by the AAO and submitted to the Officer-in-Charge of the concerned
section of the Establishment Wing monthly.
34
2.9. ISSUE OF IDENTITY CARDS
This wing shall also be responsible for issue of the Identity Cards to the
serving officers and staff, who join the respective office on appointment or
transfer or deputation, after furnishing of necessary information in the
requisite forms.
The size of the photograph to be pasted in the form should be 2'' x 11''
and the cost thereof shall be debited to the Office Contingencies.
(b) When more than two alterations to permanent passes become necessary;
or
35
Note 1: Identity Passes in respect of individuals attached to
Units/Formations and those serving in the sub-offices of the Defence
Accounts Department located within the limits of any Army
Unit/Formation will be issued by the Army Unit/Formation concerned.
36
2.10 Service Book and Leave accounts for Officers & Staff
The Service Books are maintained in the prescribed format under the
rules laid down in the F.R.S.R. Part I (General Rules) and other instructions
issued from time to time. The Service Books should be kept securely under
lock and key.
Service Book and leave accounts of all the officers and staff will be
maintained as under:
Sl. No. Level To be maintained by
1 SAG (CDA) level and below Respective PCDA/
CDA office
2 SAG and above level officers as well as the Establishment Wing
officers and staff serving in DAD HQrs of DAD HQrs
The Service Books should bear the personal number allotted to each
individual.
The Service Book of all officers will also be audited by the LAOs
responsible for audit of Service Books of non-gazetted staff.
On transfer of an officer or staff from the organisation of one
PCDA/CDA to another, the Service Book of the concerned officer or staff will
be forwarded to the new PCDA/CDA duly completed upto date and verified
in all respects.
37
In January each year, the Government servant shall handover his copy of
the Service Book to his office for updation. The office shall update and return
it to the Government Servant within thirty days of its receipt.
38
2.11. Alteration in Date of Birth entered in the Service Book
The CGDA in his capacity as the Head of the Department is competent
under Rule 287, GFR-2017 to authorise alteration in the dates of birth of non-
gazetted staff as originally recorded in the Service Books if a specific request is
made within 5 years of his entry in Government service and it is established
that a genuine bonafide clerical mistake has occurred/committed in recording
the date of birth in his Service Book.
39
2.12. LEAVE
(a) Leave cannot be claimed as a right and will not be granted unless
arrangements can be made for the work of the applicant during his/her
absence.
The grant of leave to the CGDA requires the sanction of the Ministry of
Defence (Finance). For officers in the HAG+, HAG and officers in the Senior
Administrative Grade (other than those serving under Principal Controllers of
Defence Accounts and equivalent post), CGDA, or an officer to whom the
CGDA delegates this power, is the Leave Sanctioning Authority.
For SAG level officers serving under the Principal Controller of Defence
Accounts and equivalent, PCDA and equivalent are the Leave Sanctioning
Authorities.
Officers on leave ex-India should ascertain their posting order from the
DAD HQrs in sufficient time so as to permit time to send a suitable reply
through mail. In the absence of any fresh posting orders, officers of the Indian
Defence Accounts Service on leave in India will, after the expiry of their leave,
report for duty in the office from which they proceeded on leave
i. Casual leave
41
iii. Leave on Medical Certificate upto 30 days
42
2.12.4. Types of Leave
43
2.12.4.1. Earned Leave
(a) 15 days of EL is credited in advance on 1st January and 1st July every
year.
44
2.12.4.2. Half Pay Leave
(a) 10 days of HPL is credited in advance on 1st January and 1st July every
year.
(b) HPL is credited @5/3 days for each completed calendar month in
respect of the Government servant who is appointed/ retired/ resigned,
etc. in the respective half of the year rounded off to the nearest day.
(e) Half pay leave can be availed either with or without medical certificate
as per the conditions laid down in the CCS (Leave) Rules, 1972.
45
2.12.4.3. Commuted Leave
(a) Commuted Leave not exceeding half of the amount of Half Pay Leave
due can be taken on Medical Certificate issued by the prescribed
authority.
46
2.12.4.4. Leave Not Due
(b) Leave Not Due is granted on medical certificate if the Leave Sanctioning
Authority is satisfied that there is a reasonable prospect of the
Government servant returning to duty on its expiry. However, in the
following circumstances, it may be granted without medical certificate:
47
2.12.4.5. Extraordinary Leave (EOL)
(b) when other leave is admissible, but the Government servant applies
in writing for EOL.
Note: EOL cannot be availed concurrently during the notice period, when
going on voluntary retirement.
Limits on EOL:
48
3. Two spells of extraordinary leave, intervened by any other kind of leave,
should be treated as one continuous spell for the purpose of applying
the maximum limit.
49
2.12.4.6. Maternity Leave
(a) Pregnancy: 180 days. Admissible only to employees with less than two
surviving children.
50
2.12.4.7. Paternity Leave
Male Government employees with less than two surviving children are
eligible for this leave.
Duration of Leave
51
2.12.4.8. Leave to female Government employee on adoption of
child
This leave is granted to a female employee, with less than two surviving
children, on valid adoption of a child below the age of one year, for a period of
180 days immediately after the date of valid adoption.
52
2.12.4.9. Child Care Leave (CCL)
(b) Child Care Leave shall not be admissible if the child is of eighteen
years of age or older.
(d) Child Care Leave shall not be debited against the leave account.
Child Care Leave may also be allowed for the third year as leave not due and
commuted leave up to 60 days (without production of medical certificate). It
may be combined with leave of the kind due and admissible.
(ii) Child Care Leave may not be granted for a period less than
five days at a time.
53
(v) An employee on CCL may proceed on foreign travel
provided clearances from appropriate Competent
Authorities are taken in advance.
54
2.12.4.10. Casual Leave
(c) Public holidays and weekly offs falling within a period of Casual
Leave will not be counted as part of the Casual Leave.
55
2.12.4.11. SPECIAL CASUAL LEAVE
56
2.12.4.12. Compensatory Leave
Applications from those who attend the office, either of their own
accord or under orders to clear off arrears pertaining to their legitimate work,
will not be considered.
57
Note 2. Compensatory leave may be prefixed or suffixed to regular leave or
Casual Leave subject to the conditions laid in the CCS (Leave) Rules, 1972 and
orders connected thereto issued from time to time
58
2.13. Distribution of Work in Sections
59
2.14. Opening/ Closing of Offices
60
2.15. Administrative and Proforma Controllers of
PIFAs/IFAs/CDA (RTCs)
61
2.16. Auditing Controllers
The Principal CDA (Pensions) Prayagraj is centrally discharging the role
as the Auditing Controller for the post audit of Defence Accounts
Department’s Pay Bills, TA Bills, Contingent bills, etc. w.e.f. 1 st April 1972.
However, the C.G.D.A. may at any point of time entrust this item of work to
any one or more of the PCsDA/CsDA in public interest.
The DAD Pay Bills, TA Bills, Contingent Bills of the office of the
Principal CDA (Pensions), Prayagraj, will, however, be post audited by the
office of the CDA, Patna.
62
2.17. HANDING/TAKING OVER REPORTS
At the time of change in incumbency in the posts of Clerks and
upwards upto the level of Group Officers/Deputy CDA in the DAD HQRs /
Principal Controllers /Controllers office and Sub-Offices, handing and
taking over reports will be prepared in the prescribed form given in
Annexure 2.17A.
The form may be modified or amplified by the DAD HQrs / Principal
Controllers/Controllers to suit local conditions and to provide for items of
work peculiar to the particular charges.
1 Copy-Relieved Officer
The Handing/ Taking over Reports in respect of officers at item (1) and
(2) above will be put up to the PCDA/CDA/Additional CDA/Joint CDA
by the Establishment Wing of the Main Office for information.
64
ANNEXURE 2.17A
I. General
5. (a) Establishment
(1) Posted Strength
(2) Authorised strength
(3) Strength demanded
(b) Disciplinary cases
(c) Liaison with Administrative Authorities.
(d) Details of progress of Expenditure against allotment to date in respect of
Loans/Advances, TA, Miscellaneous and Contingent expenditure of the DAD
Allotment Expenditure
7. Whether all the important Registers / Documents maintained have been brought up
to date. If not, specify the details.
65
II. Technical
8. State of Work
9. Miscellaneous
Any other points of interest / information to be communicated to the Relieving
Officer.
Station
66
2.18. Regional Office Councils and related activities
67
2.19. Scope of JCM
The Scheme caters for all the Central Govt. Civil Employees except Group A, B
employees and employees of Union Territories and Police Personnel.
The jurisdiction of the JCM Council includes matters relating to conditions of
service and work, welfare of employees and improvement of efficiency &
standard of work provided that;
1. In regard to recruitment, promotion and discipline, consultation will be
limited to matters of general principle; and
2. Individual cases will not be discussed.
The scheme provides for setting up of JCM councils at National Level,
Departmental (Ministry), Headquarters of the Department (DAD HQrs) and
Regional Office Council (PCDA/CDA).
Matters which are within the competence of DAD HQrs should not
generally be discussed at the meeting held at lower levels (office councils).
The subjects which are outside the competence of Heads of regions/offices
should not generally be brought up for discussion at that level, e.g. revision of
Pay & Allowances; Curtailment of prescribed duty hours; Change in regard to
principles governing promotion; Regulating seniority and departure from the
rules made by Government.
The various instructions regarding scope and functions, composition of
councils, etc. are issued by the Government of India/DAD HQrs from time to
time, which govern the activities related to the area.
68
2.20. Structure of councils/associations in DAD
2.20.1. Headquarters Council (III Level)
This Council is set up at the Headquarters of the Department and consists
of Members of both official and staff side. The grievances of various categories of
staff which are common will be considered at this level. The constitution at DAD
HQrs level is as under:
Chairman – CGDA
CVO
69
2.21 Membership scheme
The annual membership subscription is to be recovered by the DDOs
through check off system in the pay for the month of July, on the basis of the
consent note exercised by the members in April every year.
The Consent Form given in April will remain valid till altered/changed and
revision can be exercised only in April every year to be effective from July of that
year.
The deduction of subscription of not less than one rupee per month can also
be made from the pay bills on monthly basis.
70
2.22. Meeting of the Associations
The offices of the PCDA/CDA should take all necessary steps for
reconstitution of the ROC, wherever required, and to hold quarterly meetings of
the ROC, including DAD (SAS) Officers Association, as also to forward the
minutes of the meetings to the HQrs office on quarterly basis for perusal of the
Competent Authority.
The instructions issued by the Government of India and DAD HQrs in this
regard should be strictly followed for achieving the results of these joint exercises.
71
Process involved for holding the meetings with the associations
Meeting is held with the Associations, take note of the discussions and
directions of the Chairperson
72
2.23. Resident Welfare Association in DAD Residential
Complexes
Over a period of time, the Defence Accounts Department has created many
residential complexes across the country to meet the accommodation needs of its
officers and staff. Considerable funds are also being spent on maintenance of
these residential complexes every year. To facilitate the living experience of
residents in the DAD residential complexes and to involve active participation of
the residents for conducting various welfare / cultural activities, the Resident
Welfare Associations in DAD Residential Complexes have been formed. The
detailed guidelines in this regard are as follows:
1. OBJECTIVES:
73
2. MANAGING/ EXECUTIVE COMMITTEE:
(a) All office bearers and members of the Managing Committee will be elected
simultaneously.
(b) The office bearers and members of the Managing Committee shall hold the
office for two years. However, they shall continue until fresh elections are
held. (Note: Those persons who are due to retire within this period would
not be eligible to contest the election.)
(c) No office bearers i.e., President, Vice-President, Secretary and Treasurer
shall hold any of these offices for more than two terms continuously (Block
years) i.e., for a period of 4 (four) years. He/She may continue in the
Managing Committee in any other capacity.
(d)A member of the Managing Committee may, however, seek office after a
lapse of one term (two years) to any of the above mentioned FOUR posts.
(e) The committee shall meet once a month. A notice of 3 (three) days shall be
necessary to call an ordinary meeting whereas no notice shall be necessary
for an emergent meeting.
(f) Every member present and voting in the Managing Committee shall have
one vote, provided in the case of equal division of votes, the President shall
have casting vote.
(g) The committee shall be responsible for the day-to-day management of the
affairs of the Association and shall have the power to incur expenditure
within the funds available with the Association for conducting the activities
of the Association. It shall not go in debts or take loans for conducting its
activities.
74
(h) Area Welfare Officer {GO (Establishment /Personnel Section)} shall, at the
appropriate time, in consultation with the Managing Committee shall
appoint a Returning Officer from among the members of the Association for
holding the annual elections, provided that such member shall not himself
be taking part or contesting in the said elections (in case of absence of a
consensus between the Managing Committee and the Area Welfare Officer
about the appointment of a Returning Officer the matter will be referred to
the Estate Officer (PCDA/CDA) whose decision in this regard will be final).
No such person who held an executive post in the last Managing
Committee will be eligible to be appointed as Returning Officer.
(i) The Managing Committee shall have the right to accept or reject the
resignation(s) of office bearers/members. Area Welfare Officer shall make
appointment to fill vacancies caused either due to resignation or any other
reasons.
4. MEMBERSHIP:
5. SOURCE OF INCOME:
76
2.24. RIGHT TO INFORMATION CELL
Consequent upon implementation of RTI Act 2005, a cell called RTI Cell has
been set up in the DAD HQrs and all the offices of the PCsDA/ CsDA.
The objective of the RTI Call is to provide all assistance to the Central
Public Information Officer (CPIO)/First Appellate Authority (FAA) for
implementing the provisions of the RTI Act, 2005 in letters and spirit.
The RTI Cell shall also discharge other duties and responsibilities, if any,
assigned to them for implementation of the RTI Act, 2005.
78
2.25. ALLOTMENT, OCCUPATION/VACATION OF DAD
RESIDENTIAL ACCOMMODATION
79
S. Information Required Type of Quarters Total Remarks
No. (I, II, III, IV.. and
so on)
3. No. of quarters re-
appropriated with
purpose & authority
under which quarters re-
appropriated
4. No. of quarters lying
vacant as on 31st Dec/30th
June
5. No. of eligible applicants
(DAD employees) in
waiting list for allotment
6. Priority Date for
allotment of each type of
quarters
7. No. of quarters allotted to
other Central Govt.
employees vis-à-vis type
of quarters with name of
the Deptt. and authority
80
2.26. CARE, CUSTODY, REPAIR & MAINTENANCE OF DAD
BUILDINGS
2.26.1. General
Office and Residential accommodation have been constructed out of DAD
Works Budget at various stations. The care, custody, repair and maintenance of
these buildings are the responsibility of the MES vide Govt. of India, Min. of
Defence letter No. 170-15 (1)/78/AN/XVIII/864/US/D(W-I) dated 03-10-1980.
The procedure to be followed in this regard is enumerated in ibid letter.
While MES maintains the Register of Permanent Buildings, the
PCsDA/CsDA concerned should also maintain the Register of Permanent
Building and keep it posted up to date in liaison with the GE At the time of
taking over of the building by MES, the representative of the PCDA/CDA will be
associated with the preparation of inventory of the building including its fixtures.
A copy of the inventory made should be kept on record along with the Register of
Permanent Buildings, maintained by the PCDA/CDA.
Annual physical verification of the buildings including its fixtures and
fittings as per the inventory will be carried out by the PCDA/CDA. A certificate
that annual physical verification has been carried out should be kept on record
and annual certificate to this effect should be rendered to the DAD HQrs.
81
The PCsDA/CsDA should decide the priorities about the
repair/maintenance work to be carried out by the MES in terms of Para 225 et.
seq. RMES (1986 Edition). A monthly watch over the expenditure out of the
maintenance grants should be kept to ensure that the repair/maintenance works
indicated by him to the GE have been carried out properly.
MES authorities should be asked to render monthly report on the
repaid/maintenance work undertaken during that month together with the
expenditure incurred thereon. The monthly progress report rendered to the DAD
HQrs should include the report on repairs/maintenance service also.
82
2.27. GRANT-IN-AID FOR WELFARE
A per capita grant-in-aid is sanctioned by the Government for the Welfare
of establishment.
The grant-in-aid is primarily intended to stimulate self-help and esprit-de-
corps and for the provision of amenities or of recreational or welfare facilities, but
does not cover within its scope any compassionate objects such as death benefits.
On receipts of the allotment, allocation will be made at the discretion of the
PCDA/CDA amongst the main office and sub-offices.
The Recreation Clubs, etc. for which sub-allotments have been made, will
claim the allotted amount on a Contingent Bill, duly supported by the relevant
vouchers, from this Wing. This Wing will maintain separate account for each
allotment and sub-allotment in order to keep allotment within limits.
The account for the entire expenditure out of the grant-in-aid will be
audited annually by the Local Audit Officer or by an officer appointed for the
purpose by the PCDA/CDA. The audit should be conducted to see inter-alia that:
(a) the amount of the allotment is spent on the objects for which it is
sanctioned;
(b) it is spent only on the basis of actual requirements; and
(c) the expenditure met out of this grant is supported by receipts and
vouchers.
83
2.28. APPLICATION FOR ADMISSION TO THE POSTAL LIFE
INSURANCE
On receipt of an application from a member of the establishment for
admission to the Postal Life Insurance, the application should be scrutinized to
ensure that:
(a) it is complete in all respects; and
(b) the applicant is eligible to subscribe to the Postal Life Insurance Fund
according to the Postal Life Insurance Rules and other Government orders
on the subject.
An extract of page of the Service Book containing personal details of the
individual applying for PLI will then be forwarded to the officer under whom the
individual is working for attestation by the Government servant in his presence.
After receipt back of the extract duly attested, the same will be attached to
the application form and the certificate on it will be completed under the
signature of the Group Officer or the Officer-in-Charge of the Establishment
Wing.
The application form accompanied by an Audit Certificate certifying the
eligibility of the applicant to subscribe to the Fund will then be forwarded to the
Medical Officer concerned, as indicated in Rule 24 & 25 of the PLI Rules, 2011, as
amended from time to time, for fixing a date for medical examination. The
individual will also be simultaneously informed that he should present himself
for medical examination.
On receipt of the intimation from the Postal Authorities for recovery of
subscription, the amount of the monthly subscription will, with effect from the
due date, be recovered from the pay of the individual through CPS.
The detailed instructions, as laid down in PLI Rules, 2011and as amended
from time to time, may be referred for purpose of this subscription.
84
2.29. LEAVE SALARY AND PENSION CONTRIBUTIONS IN
RESPECT OF PERSONS LENT TO AND FROM THE DEFENCE
ACCOUNTS DEPARTMENT
The general rules regarding the incidence of leave salary and pensionary
charges as notified by the Government from time to time are applicable mutatis
mutandis to individuals lent from and to the Defence Accounts Department.
The following special points should be borne in mind:-
(i) INDIVIDUALS ON FOREIGN SERVICE
Both leave salary and pension contributions are required to be paid either
by the employee himself or by the Borrowing Department in respect of personnel
on Deputation on Foreign Service terms. In case of employees covered under
National Pension System (NPS), the borrowing Department shall make 14%
contribution for pension and @4% contribution for gratuity to the NPS account of
the employee.
85
during that period. The rates in this regard are notified by the Government of
India (DoP&T) from time to time.
Contribution for leave salary and pension in respect of individuals who are
on Foreign service are, however, recoverable from the Foreign employers every
month in accordance with SR 307 and other instructions in this context.
As regards the leave salary paid for the period of leave taken by the
deputationist, it is a charge against the Defence Accounts Department and
original debits on the account will be passed on by the Borrowing Department.
For the purpose of watching adjustment/recovery of leave salary and
pension/fund contributions, a register in IAF (CDA)-164 will be maintained
wherein the full particulars of deputationists will be noted as soon as the orders
notifying the deputation are received.
The amount of leave salary and pension contribution debited against /
recovered from the borrowing Body & Corporation, etc. together with the
voucher number of the punching media, etc. /number and date of the Treasury
Receipt, will be entered in this register.
An annual statement (in duplicate) showing the Defence Accounts
Departments staff on deputation to other departments (including Ministry of
Defence (Finance)) as on the 1st July of each year will be rendered by the
PCDA/CDA concerned to his "Auditing PCDA/CDA" in the prescribed
proforma (as in Annexures ‘2.29A1‘ and ‘2.29A2‘)so as to reach him by 10th July of
each year.
A certificate as to whether or not leave salary and pension contribution are
recovered in all cases, where necessary from the Borrowing Department, in
accordance with the rules, should also be furnished in the statement.
The "Auditing PCDA/CDA" will verify whether the recoveries of leave
salary and pension contributions are being properly effected in all cases where
such recoveries are to be effected and whether there is any delay in such recovery.
87
1
Serial No.
2
Name
3
Serial No. in the roster
4
Department and office to
which deputed
1st of _____________ 20….
5
Date from which
proceeded on deputation
(date struck off)
6
No. and date of office
88
order notifying the
deputation
7
PROFORMA I
8
Pay level in Pay Matrix
and other extra
allowances during
deputation
9
Remarks
Accounts Officers (AAOs) who are on deputation to other departments as on the
Statement showing the particulars of the Defence Accounts Department Assistant
Annexure ‘2.29A1‘
1
Serial No.
2
Name
3
Account No.
4
Department and office to
which deputed
5
Date from which
proceeded on deputation
(date struck off)
as on the 1st of _____________ 20…….
6
No. and date of office
89
order notifying the
deputation
7
Post held in the
PROFORMA II
Borrowing Department
8
Pay level in Pay Matrix
and other extra
allowances during
deputation
9
Remarks
Statement showing the particulars of the Defence Accounts Department staff
(Senior Auditors/Auditors/Clerks) who are on deputation to other departments
Annexure ‘2.29A2‘
2.30. Drawal and disbursement of Personal Computer Advance
2.20.1. General
All Government Employees are eligible for grant of Personal Computer
Advance of Rs 50,000/- or actual price of the Personal Computer, whichever is
lower, to be sanctioned by Department of Central Government/ Administration/
Head of the Department.
2.30.2. Conditions for grant of Personal Computer Advance
(i) An application for the grant of Advance for the purchase of Personal
Computer shall be made in Form VI of the Compendium of Advances
for Government Servants, 2005.
(ii) A second or subsequent advance for purchase of a Personal Computer
cannot be granted before the expiry of three (3) years from the date of
drawal of the earlier advance.
(iii) May be allowed maximum five times during the entire service.
(iv) The advance cannot be used for payment of customs duty.
(v) Personal Computer purchased should be mortgaged to the Government.
The make, model and number of the Personal Computer should be
entered in the Form IV of the Compendium of Advances for
Government Servants, 2005.
(vi) Recovery of advance (principal) will be done in maximum 150 monthly
installments.
(vii) Interest is charged at the rates prescribed by the Government from time
to time.
(viii) Total recoveries on account of all advances, including Personal
Computer Advance, taken by a Government Servant shall not exceed
50% of the total emoluments.
91
2.31. Mode of recovery and accounting of advances already
disbursed
92
2.31.2. MOTOR CYCLES
The amount of advance granted to a Government servant for the purchase
of Motor Cycle, shall be recovered from him in such number of equal monthly
installments as he may have elected, however, not exceeding 70 in any case.
93
2.32. Mortgage Bonds
The mortgage bonds should be kept in the safe custody of the PCDA/CDA
sanctioning the advance.
The mortgage bonds and insurance policies, wherever required, shall be
obtained by the concerned Section of the Establishment Wing and forwarded to
the Accounts Section of the office of the PCDA/CDA for recording in the
Mortgage Bond Register (IAFA-505) and safe custody. These mortgage bonds
shall be uploaded on the system.
When the advance has been fully repaid, the bond should be returned to
the Government Servant concerned, duly cancelled, after obtaining a certificate
from the "Auditing PCDA/CDA" confirming complete repayment of the advance
and interest.
94
2.33. HOUSE BUILDING ADVANCES
The following categories of personnel are eligible for House Building
Advances:-
(i) All permanent Government employees.
(ii) All other employees with at least 5 years of continuous service, provided
they do not hold permanent appointment under a State Government and
the Sanctioning Authority is satisfied about their likely retention in
service till the house is built and mortgaged.
(iii) Members of All India Services deputed for service under the Central
Government/Company/Association/Body of Individuals whether
incorporated or not, which is wholly or substantially owned or
controlled by the Central Government or an International Organization,
and autonomous body not controlled by Government or Private Body.
(iv) Employees of Union Territories and North East Frontier Agency.
(v) Staff/ Artistes of the All India Radio who fulfill the condition prescribed
at (ii) above and have been appointed in long term contracts extending
to the age as per extant rules.
(vi) Central Government Employees governed by ‘The Payment of Wages
Act, 1936’.
(vii) Central Government Employees on deputation to another Department or
on Foreign Service. Such cases to be processed by the Head of the Office
of the Parent Department.
(viii) Extant rules for eligibility conditions of Ex-servicemen and of Central
Government Employees under suspension remains unchanged.
Application on the prescribed proforma for advance from those eligible,
will be submitted to the DAD HQrs through the office of the concerned
PCDA/CDA.
In cases where both the spouses are Central Government employees and
both are eligible for grant of House Building Advance, the advance will be
admissible to both of them jointly/ separately.
The detailed rules regarding grant of such advances are contained in the
House Building Advance Rules, 2017 issued by the Ministry of Housing & Urban
Affairs, New Delhi.
95
2.34. WITHDRAWALS FROM GENERAL PROVIDENT FUND
2.34.1. WITHDRAWALS
Applications for final withdrawals from General Provident Fund,
permissible under orders issued from time to time (e.g., to meet the cost of higher
education, for house building purposes, marriage expenses, etc.), will be received
and dealt with by the Establishment Wing under the general principles
enunciated in the Rule 15 and 16 of the GPF (Central Services) Rules, 1960, as
amended from time to time.
2.34.2. ADVANCES
Applications for advances from the General Provident Fund, permissible
under orders issued from time to time, will be received and dealt with by the
Establishment Wing under the general principles enunciated in the Rule 12 of
GPF (Central Services) Rules, 1960, as amended from time to time.
The applications in respect of above should be made in the prescribed form
duly supported by the relevant certificates and other required documents.
It will be verified from the latest Annual Statement of Accounts (CCO-9)
submitted in support of the application that the amount applied for is at the
credit of the subscriber. If an advance is already outstanding against a subscriber,
the facts will be verified from the records in possession of the office and the exact
balance standing to the credit of the subscriber will be worked out before
payment of the temporary advance is made. The number of installments in which
it should be recovered is also to be clearly indicated.
Doubtful cases will be referred to the office of the CDA (Funds), Meerut for
further information before payments are authorized.
The amount of advance sanctioned, and other particulars will be noted in a
Demand Register for watching recovery thereof. The advances paid during a
calendar month are required to be intimated to the office of the CDA (Funds),
Meerut through Project NIDHI, for posting in the respective ledger accounts of
individuals concerned.
Note 1: Authorities competent to sanction advances from the GPF are indicated in Fifth
Schedule of the General Provident Fund (Central Services) Rules, 1960.
96
Note 2: When an advance is sanctioned under sub-rule (2) of Rule 12 of the General
Provident Fund (Central Services) Rules, 1960 before repayment of last installments of
any previous advance is completed, the balance of any previous advance not recovered
shall be added to the advance so sanctioned and the installments for recovery shall be fixed
with reference to the consolidated advance.
The various instructions issued by the Government from time to time for
liberalization of provisions for drawal of withdrawal/advances from the General
Provident Fund by the subscribers should also be kept in view when sanctioning
the same.
The manner of recovery of advance sanctioned and action to be taken on
wrongful utilization of the advance are to be followed as enunciated in Rules 13
and 14 of the General Provident Fund (Central Services) Rules, 1960, as amended
from time to time.
97
2.35. Permanent Advance or Imprest
The amount of the permanent advance or Imprest in respect of the office of
a PCDA/CDA is fixed by the DAD HQrs to whom applications should be made
for reduction or increase, if necessity arises. The permanent advance sanctioned
by the DAD HQrs for the office of a PCDA/CDA is exclusive of the amount of
permanent advance required by their sub-offices.
In the case of Main Office, the cash balance of the permanent advance will
be in the custody of the cashier, who will be responsible for it. The cash balance
should be verified whenever a transfer of the PCDA/CDA or the Officer
nominated for the purpose. The officer detailed by the PCDA/CDA for carrying
out surprise cash check, under Para 2.38 of this manual, will check these balances
also. The above procedure for the custody, verification and check of the cash
balance will apply mutatis mutandis to the sub-offices of the organization of the
PCDA/CDA also.
The items of office contingent expenditure which can be paid out of the
permanent advance are laid down in the clauses (i) to (xii) of Para 2.36.1.
98
2.36. Office Contingent Expenditure
2.36.1. General
The officer incurring the expenditure shall exercise the same vigilance in
respect of contingent expenses as a person of ordinary prudence may be expected
to exercise in spending his own money.
He is responsible for seeing that the rules regarding the preparation of bills
are observed and ensure that:
(i) the money is either required for immediate disbursement or has already
been paid from the permanent advance
(ii) the expenditure is within the available appropriation;
(iii) all steps have been taken with a view to obtaining additional
appropriation, if the original appropriation has either been exceeded or
is likely to be exceeded.
(iv) the items of expenditure included in contingent bill are of obvious
necessity and are at fair and reasonable rates;
(v) the previous sanction for any item requiring it is attached;
(vi) the requisite vouchers are all attached and are in order; and,
(vii) the calculations are correct.
2.36.2. Maintenance of records of contingent expenditure
transactions
A register will be maintained on IAFA 481 in which all charges on account
of Office Contingent Expenditure will be recorded under each head of
expenditure, for which a separate allotment of funds has been made by the DAD
HQrs. Each entry in the register will be initialed by the Cashier or by the
concerned task holder and by the Officer-in-Charge of the concerned Section.
In order to watch the progress of expenditure under each head as compared
with the appropriation, a progressive total of all columns will be made monthly,
immediately after the monthly total, so as to include all payments under each
head and also charges adjusted by book transfer from the commencement of the
year up to the end of the last expired month.
The monthly totals will be agreed with the compilation and any
discrepancies will be brought to the notice of the Officer-in-Charge of the
concerned Section.
99
2.36.3. Nature of the contingent expenditure charges
The nature of the charges to be met from the allotment for contingencies is
given in Rule 98 to Government of India (Receipt & Payment) Rules, 1983, as
amended from time to time. Certain common types of contingent expenditure are
indicated below:-
(i) Cost of articles purchased locally, such as dusters, candles, matches,
phenyl, etc.
(ii) Conveyance charges for encashing cheques, casual labour outsourced
for shifting records, forms, stationery, etc.
(iii) Postal charges on covers insufficiently stamped.
(iv) Cost of books and periodicals.
(v) Regulating charges of office clocks.
(vi) Telephone and internet charges.
(vii) Charges on account of binding of records.
(viii) Charges on account of purchase of or repairs, other than petty repairs,
to office furniture and furnishings.
(ix) Charges on account of hot and cold weather establishment, such as
pay of waterman for coolers, cost of water pots, tumblers, signees, etc.
(x) Cost of liveries for Multi-Tasking Staff.
(xi) Cost of service labels.
(xii) Cost of fire extinguishers, fire buckets and other fire-fighting
equipment.
Before contingent expenditure is incurred, sanction of the Competent
Financial Authority (CFA) must be obtained.
The bills relating to Contingent Register will also be processed by the Seller
Payment Wing as per the laid down procedure.
NOTE: When the work pertaining to binding of records, repairs to Office Furniture and
recaning of chairs, etc. is done on contract basis, regular contract agreements should be
drawn up. Original copies of such agreement will be kept under lock and key in the
personal custody of the Officer-in-Charge of the concerned Section.
100
2.37. CUSTODY, DISBURSEMENT AND ACCOUNTING OF CASH
101
2.38. CASH BOOK
A Cash Book will be maintained on IAFA-125 by the Cashier under the
supervision of the DCDA/ ACDA (Establishment/Personnel) or, if no such
officer is functioning, the Officer-in-Charge of the Establishment/Personnel
Section. All payments made in favour of the PCDA/CDA and all payments made
out of the cash obtained by drawal of the amount will be accounted for in the
Cash Book. Payment must be supported by the acquittances of the payees and
other connected vouchers, if any.
All entries in the Cash Book and the Register of Acknowledgements and all
Acquittance Rolls will be initialed by the Officer-in-Charge,
Establishment/Personnel Section. The Cash Book will be closed monthly and
balanced, and submitted to the DCDA/ACDA (Establishment/Personnel) or the
Officer-in-Charge of the Establishment/Personnel Section, as the case may be.
In April each year, the Cash Book to the extent of one month's account, to
be selected by the PCDA/CDA, will be audited by an officer of the IDAS
specially detailed by him for the purpose.
The PCDA/CDA will also depute, at irregular intervals (not more than 03
times in a financial year), an officer of the IDAS to conduct surprise checks of the
actual cash in hand and as shown in the Cash Book. The officer will be selected by
the PCDA/CDA himself and under no circumstances will the date and time of
the check be made known to anyone except the officer selected to exercise the
check.
The results of the surprise check will be recorded in a Manuscript Register
which will be kept in the safe custody of the PCDA/CDA personally.
Any discrepancies found and irregularities discovered in the accounting of
Government moneys will be immediately brought to the personal notice of the
PCDA/CDA. If the PCDA/CDA is dissatisfied with the justification/explanation
of irregularities, he will institute such further investigations as may be considered
necessary and will also simultaneously furnish a detailed report to the DAD
HQrs.
102
2.39 REGISTER OF CASH RECEIVED
The register is maintained on IAFA-616. When a cheque, draft, Indian
Postal Order (RTI fee) or cash is received for credit to the Government, the
relevant columns in the register will be filled in by the Cashier who will note the
serial number of IAFA-616, both on covering memo and cheque / Demand Draft,
etc. and submit the register to the Officer-in-Charge of the
Establishment/Personnel Section. Then, the Cashier or the Assistant Cashier,
after linking the Serial Number of the register in IAFA-616 (wherein the cheque/
Demand Draft, etc. has been entered) on both of cheques/ Demand Draft and
forwarding memo / covering memo, will prepare the e-MRO.
Simultaneously, while handing over the above memo to the concerned
group of the Audit Section through the register, deposit the cheques/ Demand
Draft, etc. into the Bank immediately and hand over the original MRO (indicated
with 17 digits Military Index Number (MIN))/Bank Challan for e-MRO as
receipted by the Bank to the concerned group of the Audit Section after obtaining
the initials in the above register.
On receipt of the receipted MRO/Treasury Receipt/Bank Challan for e-
MRO, the concerned group of the Audit Section will immediately adjust it. The
Cashier/ Assistant Cashier while preparing the MRO/e-MRO will ensure that
full details of receipt money and name of the PCDA/CDA by whom the credit is
adjustable are clearly filled in bold capital letters on the MRO/e-MRO for easy
location of Duplicate MRO/Bank Challan received in the Account Wing with
Credit Scroll subsequently.
Note: The Military Index Number (MIN)/Bank Challan Number should be noted in the
Cash Register before forwarding to the section concerned / PCDA/CDA for adjustment.
103
2.40. Non-Statutory Departmental Canteens
104
2.41. Unit Run Canteen (URC)
The establishment of new URC is initiated with the help of local army
formations based on strength of a particular office/station.
The URC runs under the guidance of the patron and its business is
administered by a Managing Committee through approved Bye-Laws clearly
bringing out the duties and responsibilities of nominated members to run the
day-to-day affairs of the URC.
The monthly/quarterly stock taking of the CSD items may be ensured. The
financial accounts of the CSD should be closed every year and profit utilized as
per decision of Managing Committee/Patron. The Cash Book, Bank
Reconciliation Statement, etc. should be made at regular interval and losses, if
any, may also be accounted for.
Sale of packing material may also be accounted for and credited into the
URC account.
105
2.42. Defence Accounts Sports Control Board (DASCB)
Various All India level tournaments in the field of Cricket, Carrom, Table
Tennis, Badminton, Chess, Athletics, Bridge, Trekking, Volleyball and Basketball
are organized by the DASCB.
106
2.43. Defence Accounts Recreation Club (DARC)
2.43.1. General
Defence Accounts Recreation Club has been setup in DAD HQrs and offices
of the PCsDA/CsDA for the welfare of Officers and Staff of the respective offices.
• General Secretary
• Sports Secretary
• Library Secretary
• Cultural Secretary
• Treasurer
107
2.43.4. Functions of the Executive Members
President
The club shall function under the directions of the President and activities
of the club shall be conducted generally with his approval. He shall preside over
the meetings of the Executive Committee and shall have a casting vote.
General Secretary
He will be overall in charge of the day-to-day activities of the club and shall
be answerable to the President for all the actions of various office bearers and
Executive Committee members of the club.
He shall call meeting of the Executive Committee periodically or as and
when required as directed by the President, and keep a proper record of the
business transacted in such meeting in the Minute Book, which shall bear the full
signature of the Secretary and the President on each proceedings.
Sports Secretary
They shall be responsible for conducting activities in their respective fields
as decided by the Executive Committee.
Library Secretary
He shall be responsible for the maintenance of the library and the reading
room of the Club.
He shall maintain catalogue of Books, Stock Register of Books and
Newspapers and periodicals, etc.
Cultural Secretary
He shall be responsible for proposing and organizing cultural activities on
various events of importance and as decided by the Executive Committee.
Treasurer
The Treasurer of the Club shall maintain a proper CashBook which shall
include all items of cost and expenditure.
108
2.43.5. Term of the Executive Committee
The term of the Executive Committee shall ordinarily be one year but it
would continue to function as such till the new Executive Committee assumes
office.
109
2.44. PRESERVATION OF RECORDS
It is of the utmost importance that records which are sent to the Record
Room after they have ceased to be in active use are preserved with the utmost
care. The following important points should be kept in view.
(i) The room should not be damp as dampness cause attacks by insects and
vermins.
(ii) The room should have free circulation of air but should be as free from dust
as possible. Stagnant air is conducive to the growth of mould whereas particles of
dust form good nuclei for their growth and cut through paper fibres.
(iii) The floor and walls should preferably be of concrete without any crevices,
since these form passages and breeding spots for insects.
(iv) The stored material should be protected from direct sunlight. Prolonged
exposure to sunlight makes paper brittle.
(v) The window panes should preferably be of yellow or green coloured glass.
If coloured glass is not easily available, the window panes should be covered
with similarly coloured curtains or paper.
(vii) The bundles should be dusted once a day since dust cuts through paper
fibres and forms nuclei for condensation leading to mildew, etc. Apart from
routine daily dusting, there should be special cleaning at least twice a year when
the bundles should be brought down on the floor, the shelves thoroughly cleaned
with wet rag and the bundles carefully dusted and replaced on the shelves.
(ix) Smoking should be strictly prohibited in the record room and any other
type of open fire should also be forbidden. No chemicals should be kept in the
record room.
110
(x) Necessary fire-fighting equipment, preferably of the gas type should
always be at hand.
111
2.45. Disposal of Time Barred Records
(i) The periods for which the various kinds of records and old editions of
books of regulations are to be kept are laid down in Appendix 2.45.A1 to
A2.45.A5.
(ii) The time expired records and the records which are not required for any
court case or otherwise will be disposed off as under:-
(a) Secret and Confidential Record and time expired paid cheques-These will
invariably be destroyed by burning in the presence of a gazetted officer.
(b) Other Records-Other Records will be sold either by open tender through
advertisement or through local dealers of old papers, by accepting the highest
rates quoted.
Note: Such of the unclassified records which are likely to reveal information
involving security should be torn into small pieces before they are sold.
112
ANNEXURE 2.45.A1
Statement showing the periods on the expiry of which various classes of record
may be destroyed
1 2 3 4
1. Abstract.
113
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
2. Accounts.
114
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
115
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
116
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
11. Bills
Note: Contractors bills against this item do not include Disbursement Vouchers
mentioned at item 1 and 5 of Sl. No 120 of this Annexure (i.e. the ASC and MES
Contractors bills for which retention period of 10 years will remain unchanged)
* (3) Bills pay civilian Gazetted 6 years Pay bills for June and
Officers and establishment December should be
retained for 35 years
* (5) Bills Night duty allowance 6 years Bills for June &
(Fy.) December should be
retained for 35 years
as these claims are
preferred through
wage rolls
117
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
Note: The retention period in respect of contractors bills and local purchase bills
is subject to the following conditions :
(a) The retention period is counted from the date when the final bill against
the common supply order has also been finalized to facilitate linking of all
previous bills on the same supply order, if necessary.
(b) The bills under dispute/arbitration/litigation will be retained beyond the
above mentioned retention period till the finalization of the case.
(c) All advance payment bills including 90% or 95% payment will not be
subjected to above retention period which will count from the date of
payment of final adjustment claim.
118
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
119
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
(25) Air Force instructions one 10 years or till such One copy of each will
copy (A.F.) time a compendium is be retained for 50
published years by the PCDA
(Pensions)
120
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
(29) Air Force Orders, one copy 10 years or till such One copy to be
(A.F.) time a compendium is retained for 25 year
published by the PCDA
(30) Air Force Lists 10 years (Pensions)
15. Cards
121
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
20. Cheques
1 2 3 4
33. Correspondence
123
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
124
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
pension claims
(10) Personal cases of civilians 15 years from the date In the case of
or military pensioners the pensioner is pensioner in whose
maintained in the audit sections struck off the pension cases joint
containing the PPOs and other establishment or 5 notifications were
correspondence years after the issued, the period of
payment of life time retention relates to the
arrears, whichever is family pension
earlier holder, if any
125
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
126
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
35. Nominations, all funds Follow the period See remarks against
prescribed for ledger item No. 57 (2)
cards and final
payment vouchers
43. Estimates
127
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
128
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
52. Indents
129
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
130
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
66. Orders
131
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
70. Passes
1 2 3 4
74. Nomination and Family Pension Cases, etc., under liberalized pension rules.
133
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
1 2 3 4
135
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
(Fy)
136
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
137
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
documents
138
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
139
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
140
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
141
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
142
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
143
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
144
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
145
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
146
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
147
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
148
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
149
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
United Kingdom
150
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
Diary
151
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
152
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
0/020/83
153
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
1 2 3 4
rates (Fy.)
155
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
1 2 3 4
107 Schedules
157
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
109 Statements
158
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
159
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
160
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
120 Vouchers
161
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
162
Sl. Description of Records Periods of Retention Remarks
No.
1 2 3 4
121 Warrants
(**) Notes: Flat Rated Railways Warrant need not be retained for 3 ½ years but may be
destroyed after completion of General Intelligent Scrutiny by Railway Audit
Section provided no objection have come up during General scrutiny and subject to
163
condition that adequate details of these vouchers would be kept separately as
considered appropriate and after noting down relevant particulars in a TOP
SHEET.
164
ANNEXURE ‘2.45.A2’
Statement showing the period on the expiry of which the records peculiar to HAL
work, may be destroyed
1 2 3 4
A. PAID VOUCHERS
B. REGISTERS
165
Sl. Description of records Periods of retention Remarks
No.
1 2 3 4
is later
11. Register of Firm and forecast repair 5 years after closures of the
task of Rotables, etc. task
18. Register showing 90%, 95%, 105, 5 % 5 years from the date of
payments to M/s BEL & ITI closure of this register
C. FILES/ JACKETS
166
Sl. Description of records Periods of retention Remarks
No.
1 2 3 4
projects or acceptance of
absorption a/c, whichever
is later
167
ANNEXURE ‘2.45.A3’
1. Complaints/Grievances Cases
168
ANNEXURE ‘2.45.A4’
169
ANNEXURE ‘2.45.A5’
Statement showing the period on the expiry of which the records peculiar to IFA
work, may be destroyed
170
Sl. Files/ Registers Nature Period of
No. Retention
Revenue Work –
5 years
172
Sl. Files/ Registers Nature Period of
No. Retention
173
2.46. Inventory maintenance/verification/disposal
It should be ensured by the officers concerned that all the items have been
brought in Dead Stock Register and stock verification should be carried out at
regular interval as per laid down instructions.
The old and obsolete items should be disposed at regular intervals as per
provisions contained in GFR as amended from time to time.
174
2.47. Office Equipments
All the equipments must be taken on charge and entered in the ledger of
the office at the time of receipt of the equipments. Since all these equipments
have a good shelf life hence for ensuring their efficient use for working, it must
be ensured that all the equipments are properly maintained and are kept
properly functional.
175
2.48. Fire Prevention Provisions/ Orders
176
2.49. Security
With a view that the requirements of departmental Security are at all time
kept in view and measures to remedy defects or to effect improvements in
Security arrangements are taken whenever occasion arises, the following
guidelines of security regarding office buildings are laid down.
(ii) the number of entries and exits to the office premises are restricted to one
for entrance and one for exit;
(iii) all doors and windows can easily be closed and locks of good quality are
fitted to the doors;
(iv) all windows, especially on the ground floor, have iron bars;
(v) all door keys of office rooms are kept at all times in safe custody and that
the duplicates thereof are kept in deposit with the Security Officer, where the
duplicate key of any lock is not traceable, the lock should immediately be
replaced. Both the keys of each lock have a metal number tag and the duplicate
keys in deposit are checked once a month;
(vi) no office room remains unlocked or unattended to at any time, during the
lunch interval, one person in every room is placed on duty to look after it;
(vii) cleaning and dusting of office rooms is done in the presence of responsible
persons detailed for the purpose; one or two Senior Auditors/ Auditors/ Clerks,
177
etc. (as required) may be detailed for this job, as well as for security duty in the
evening.
(viii) the person detailed for security duty (after the office room is vacated in the
evening) as well as for fire duty should see that :
(c) all seals and stamps are kept under lock and key and no important
registers/books are lying about in the sections;
(d) waste paper baskets and fire places have been emptied;
(e) all lights and fans have been switched off; and
(f) that the room is taken care of by the security staff (where provided separately),
staff on security duty, etc., and any points of interest concerning security noticed
in respect of rooms entrusted to them are noted in the register maintained for the
purpose in order to bring the defects to the notice of the Security Officer/Officer-
in-charge of Establishment Wing/Section for rectification;
Note: The individuals employed on the job mentioned at clauses (vii) and (viii)
above may be given compensatory concession to leave office earlier or to attend
office late next day as the case may be depending upon the nature of duties
entrusted to them and the exigencies of work.
(ix) adequate security arrangements exist for guarding the office buildings and
also that requisite number of light points are provided to keep the premises fairly
lit at night;
(x) proper arrangements exist for controlling entry of visitors and that
outsider’s are permitted to see officer only and that they are escorted from the
gate to the officer concerned and back to the gate on completion of business. The
visitors should not be left alone in a room where access to classified documents is
possible;
(xi) staff attending office on Sundays or closed holidays or sitting in office well
beyond office hours are allowed to do so only with the prior written permission
178
of the AO/SAO/ACDA-in-Charge section and that they sign and enter their
particulars in an `In and Out' Register specially maintained for this purpose;
(xii) members of the staff are discouraged from carrying briefcases, magazines
and newspapers, etc. to office rooms, and
(xiii) surprise visits at night at frequent intervals are paid under the supervision
of the Security Officer to see that the building/premises are safe and that the
Multi-Tasking Staff on security duty are vigilant.
179
2.50. Inspection
They will make a daily inspection of the office building and compound and
will see that personnel employed for the same do their work properly and a
report submitted to the Officer-in-charge of the Establishment Wing/Section.
180
2.51. Procurement
The GeM portal allows floating of bids and also customized bids for
meeting out the requirement of the Government Departments.
181
2.52. Conservancy/ Outsourcing of Services
182
2.53. Projects & Works
Process involved
Submission of Acceptance of
Initiation of AON by CGDA
Board Board
Proposal by & Constitution
Proceedings by Proceedings
PCDA/CDA of Recee Board
PCDA/CDA by CGDA
183
2.53.1.2. Documents required/ Checklist for processing the
proposals related to construction of accommodations
a) Statement of Case duly justifying the proposal as per Para 22 of DWP 2020.
b) Land Availability Certificate along with Handing Taking Certificate
c) Proposal for usage of accommodation occupied, if any.
d) Accommodation Statements Part I & Part II based on latest scales of
accommodation of Directorate of Estate, Ministry of Urban Development.
e) Recommendation of PCDA/CDA, as the case may be.
e) Rough Indication Cost of the project as per Appendix ‘B’ Para 22 of DWP
2020 at the time of AON.
f) Detailed Approximate Estimates (AEs) by Competent Engineering
Authority at the time of processing the case for sanction.
184
2.53.2. Proposals related to additions/ alterations/ special repairs,
etc. related to accommodations pertaining to the Department or for
use of Department
Process involved
The various stages involved in the processing of these proposals are shown
below.
Scrutiny of
Initiation of Proposal Approximate Estimates Vetting of proposal by
by user PCDA/CDA by AFA (Works) of IFA to Defence Finance
MOD
Processing of case to
Scrutiny of proposal at MOD (Fin) if cost is Sanction by CFA in
CGDA office more than Rs. 100.00 MOD (Finance)
lakhs
185
2.53.2.2. Documents required/Checklist for processing the
proposals related to additions/alterations/special repair, etc.
b) AEs for the proposal duly prepared and vetted by Competent Engineering
Authority.
e) Recommendation of PCDA/CDA.
186
2.53.3. Monitoring of Capital and Maintenance Budget in respect
of four heads
For construction of capital assets and their maintenance, the budget
allotment is provided by MoD (Finance) under four heads viz.
(a) Major Head 4059: Capital Outlay on Office,
(b) Major Head 4216: Capital Outlay on Housing,
(c) Major Head 2059: Maintenance of Office Buildings, and
(d) Major Head 2216: Maintenance of Residential Buildings.
Process involved
187
2.53.3.2. Documents required/ Checklist for processing the
proposals related to demand/surrender of funds
188
2.53.4. Processing of proposals related to hiring of accommodation
For meeting the demand of smaller sub offices like DPDOs and LAOs, the
Department with the help of Defence Estate Office, is hiring office
accommodations as well as residential accommodations for meeting the needs of
the offices for suitable accommodations.
Process involved
189
2.53.4.2. Documents required/ Checklist for processing the
proposals related to hiring/rehiring of accommodations
190
2.53.5. Grant of Re-appropriation sanction for use of
accommodation other than the purpose for which accommodation
has been constructed
Over a period of time, the necessity for use of building for other purposes is
needed depending upon the changing requirement of user with change in time.
Accordingly, on the request of user, proposal for re-appropriation of building is
received and processed for sanction of the Competent Authority in the DAD
HQrs.
Process involved
191
2.53.5.2. Documents required/Checklist for processing the
proposals related to re-appropriation of building
c) Occupancy Vacancy report for the building for which re-appropriation has
been proposed by user
192
2.53.6. Monitoring of proposals related to transfer of land from
Services to the Department and also purchase of land from State
Government
Process involved
Approval by CGDA
& processing of case Scrutiny by
to IHQ of MOD for Sanction by MOD
Command HQ
AIP
193
2.53.6.2. Documents required/Checklist for processing the
proposals related to Approval-in-Principle of IHQ of MOD for land
transfer
194
2.53.7. All estate related matters including publication and
amendment of Defence Accounts Departmental Pool Residential
Accommodation Rules
195
2.54. DAD BUDGET
Description
Process involved
196
2.55. Allotment of funds to field offices in Budget Estimates,
Revised Estimates, Modified Appropriation/Final Requirement, etc.
Description
Process involved
1. Main work sheet in MS-Excel format is prepared under which all heads i.e.
Salary, Wages, OTA, Travel Expenses, Office Expenses, Medical Treatment,
Other Administrative Expenses, RRT, Professional services, etc. are involved,
head wise previous years allotment and expenditure, projection by field offices
and allotment in BE is indicated.
197
2.56. Preparation of Monthly Expenditure Report of all
PCDA/CDA where funds is provided by DAD HQrs.
Description
Process involved
198
2.57. Preparation of Appropriation Accounts and its submission
to MOD (Fin) via Accounts Wing of DAD HQrs.
Description
Process involved
199
2.58. Preparation of Receipts Budgets in respect of DAD heads
Description
Process involved
1. Receipt data from the RDR compilation in respect of HBA and Personal
Computer advance, CGHS, CGEGIS, Motor Car advance, etc. is collected and the
same is to put on another format for onward submission to the Accounts Wing.
200
2.59. Maintenance of HBA fund, allotment to Field offices and
submission of demand to the Ministry in BE and RE
Description
Fund is received under the head HBA from the MoD separately both in BE
and RE. The sanction letters of HBA for allotment of funds is received from all
PCDA/CDA offices in DAD HQrs. Based on the receipt of the sanction letters,
the funds are allotted to the respective PCDA/CDA for further disbursement.
Process involved
201
2.60. Sanction of Permanent Advance to the PCsDA/CsDA and
all IFA offices and their review
Description
Process involved
1. Requests for increasing the amount of Imprest from field offices are
received. The same is reviewed (with the advice/recommendation of IFA section
in case of offices of PIFA/IFA) and the approval of the Competent Authority is
obtained.
1. Request from Field Offices for increasing the limit of Imprest, etc.
202
2.61. Procurement of New Staff Car and Utility vehicle received
from field offices and their submission to the Ministry for approval
Description
The proposals, along with necessary documents, are received from the field
offices for procurement of New vehicles (Staff car and Utility vehicle)/ New
vehicles in lieu of condemnation of old vehicles.
Process involved
1. Statement of case
203
2.62. Legal Matters
Service Matter
Service matter has been defined to mean all matters relating to conditions of
service, viz.-
The definition is quite expansive and of wide connotation and has been
held to cover other incidental and ancillary matters like-
(i) Transfer;
(ii) Allotment of quarters;
(iii) Eviction proceedings under Public Premises Act;
(iv) Determination of marital status for purposes of family pension.
205
2.63. Duties of Nodal Officer and Liaison Officer
(i) It is the duty of all PCsDA/CsDA to ensure that all court cases should be
defended through the concerned Nodal Offices and not through legal
cell/section of the Principal Controller/Controller office.
(ii) For this purpose, the concerned Principal Controller/Controller would be
required to nominate an officer not below the rank of Additional CDA/
Joint CDA (DCDA where Additional CDA/Joint CDA is not available) as
Nodal Officer and also form a cell exclusively for handling and monitoring
Court/CAT cases. The name of the Nodal Officer so nominated including
his residential address with telephone number/mobile number should be
intimated to all PCsDA/CsDA and all Nodal Officers nominated by the
DAD HQrs for this purpose.
(iii) The Principal Controllers/Controllers should intimate the complete
postal address of their office to the Registrar of each CAT Bench.
Nodal Officer
206
(g) If notices are issued by the Court in DAD cases and handed over to the
Govt. Counsel, the same will be collected alongwith letter of Govt. Counsel
and forward it to concerned office
Liaison Officer
207
2.64. Signing of documents to be filed
Any Group ‘A’ Officer in the Department is authorized to sign all pleadings
and other documents to be filed for and on behalf of the Union of India, before
Central Administrative Tribunal. Such officers who are acquainted with the facts
of the case may also be authorized to verify such pleadings
The cases that are listed in Supreme Court or in different High Courts
require follow up action in terms of orders passed therein. The action that is
required to be taken is mostly indicated in the orders passed by the Court and
forwarding of the orders does take some time which results in delays in
compliance and in meeting timelines indicated by the Court. The Court Orders
are made available on the same day or by next day on the website of Supreme
Court & other High Courts. As such the Court Orders should be tracked through
the concerned website of Supreme Court and other High Courts for timely
compliance of Court Orders. However, original copy of the Court Orders must be
obtained before implementation/challenging the same.
The Nodal Officer shall comply with the laid down time line so as to avoid
contempt. In case the Courts have given less time to respond, in such cases, the
matter should be promptly taken up demi officially by the Principal Controller /
Controller concerned with the DAD HQrs which will in turn take up the matter
with the MoD, Department of Legal Affairs and Nodal Ministry viz. DoPT,
Ministry of Finance, etc. as the case may be.
2.65. The pictorial representation for handling of Court Cases are given in next
page as Annexure 2.65.A1 and Annexure 2.65.A2.
208
ANNEXURE - “2.65.A1‘’
AGGRIEVED PARTY FILES OA IN COURT
Initiation
Process
Court requests reponses from the Respondents
(Department/Government)
Final hearing and judgment of the Case with judgment copy sent
to all alongwith legal opinion of CGSC.
209
ANNEXURE- “ 2.65.A2”
FLOW CHART FOR DEALING WITH COURT CASES AFTER COURT ORDER
Nodal office collect the copy of Court Judgment through the CGSC along with opinion
of CGSC and forward the same to Concerned Pr. Controller/ Controller within ten
working days from the issue of Judgment.
The Controller concern on receipt the Judgment / Legal opinion from Nodal office,
prepare a Statement of Case incorporating facts and forward the same to DAD HQrs
for further directions with specific recommendations within Seven working days.
On receipt of above documents from PCDA/CDA, the DAD HQrs. after considering
the legal opinion of CGSC, examine the matter and forward the case file to Ministry
of Def. (Fin) with specific recommendations whether to implement the Court
judgment or not, within ten working days.
If the appeal filed in Apex Court is dismissed, the Hon’ble CAT order is to be
implemented with the approvalof Concerned Ministry/Min. of Def (Fin).
210
2.66. Action in contempt cases
The cases where contempt notice have been issued in the name of CGDA,
FA(DS) or Secretary of the Department, prompt action to defend the Contempt
Petition and to get the contempt notice vacated or to obtain stay order should be
initiated expeditiously and progress of the case shall be monitored by the
PCDA/CDA concerned. The impleaded officer should also be kept suitable
informed about the developments in the matter.
211
2.67. Filing of Special Leave Petition /Appeal
S. Process Timeline
No.
212
2.68. Payment of Bills in respect of Government Counsel
The Government Counsel Fee Bills are collected by the Nodal Offices
and after conducting the prescribed checks, process the same for payment
through the Seller Payment Wing.
Govt. Counsel’s Legal Fee bills shall be settled promptly and within a
reasonable time period and in any case not beyond a month’s time from the date
of submission of such bills by the Counsel concerned. If any Officer is found
irresponsible in processing such bills, the Competent Authority should consider
taking appropriate action against him/ her in accordance with the rules.
213
2.69. Legal Information Management and Briefing System
(LIMBS)
214
2.70. SERVICE OF SUMMONS
When summons are received for service, the original copy will be handed
over to the individual concerned; the duplicate copy received by the individual
and signed by the Accounts Officer/Senior Accounts Officer/ACDA-in-Charge
of the Establishment Wing will be returned to the issuing Court.
215
2.71. REPRESENTATION IN MILITARY COURT OF
ENQUIRY
Any witness who is not a person subject to Army Act or not amenable to
Military Authority, may be summoned to attend Court of Inquiry in terms of
Section 135 of Army Act, 1950 read with Rules 179 (5A) of the Army Rules 1954.
216
2.72. General Guidelines on Correspondence
(iv) An officer signing a letter will issue it under his own authority as such, and
not `for CGDA/Principal Controller/Controller'. Signature `for CGDA/Principal
Controller/Controller' will only be used when another officer is acting on behalf
of the CGDA/Principal Controller/Controller. In case where the Principal
Controller/ Controller or other officer whose authority' for issuing a
communication has been obtained, has been consulted, the junior officer who has
consulted him should commence his communication with the words "I am
directed, etc."
(v) In all field offices, all communications having financial bearings viz. LAC,
LPC, Outstanding Demands, Payment Authority, etc. issued by the Defence
Accounts Department must contain name, designation, e-mail (official) and
phone No. of the issuing authority.
(viii) All correspondence with DAD HQrs should be made in standard format as
per the following specifications:
▪ The font to be used is “Times New Roman” with font size of 12,
▪ The spacing between lines be 1.5 and 6 points between the paragraphs,
▪ The left margin, right margin, upper and lower margin may be 1.5 inches,
0.75 inch, 1.0 inch and 1.0 inch respectively,
▪ The name of the Addressor along with the designation may be mentioned
in bold,
▪ The name and designation of the Addressor, along with complete address
is required to be mentioned,
218
2.73. Authentication of orders and other instruments made and
executed in the name of the President of India
The above officers were authorized vide Authentication (Orders and other
instruments) Amendment Rules, 2009 through which an amendment to the
Authentication (Orders and other instruments) Rules, 2002 was issued by the
Ministry of Home Affairs.
219
2.74. Office Orders
(i) Office Orders are issued through Part I and Part II office orders in
numerical order by each office. The serial number of each type will start from
January each year.
(a) Part I O.O relates to the procedure and internal working of the office and
will be maintained as a permanent record.
(b) Part II O.O relates to service events of officers and staff of the office, such as
appointments, transfers, promotions, punishments, etc.
(ii) Copies of Office Orders will be issued to all concerned Offices/individuals.
(iii) All Part II Office Orders will contain (1) Account No./Roster No. in respect
of SAOs/AOs (2) Name and Grade and (3) the Office/Unit/Formation where the
individual is serving etc., besides the other details that are required in connection
with the subject (Appointment/Transfer/Promotions/ Punishments, etc. as the
case may be) of the Part II Office Order.
220
2.75. SECRET AND CONFIDENTIAL CORRESPONDENCE
(a) Top Secret papers must at all time and in all stages remain in the personal
custody of the officer responsible for dealing with them.
(b) These must invariably be addressed by name to the officer for whom they
are intended to and transmitted either in a secret box (specially used for this
purpose), or enclosed in a cover and sealed in the presence of the transmitting
officer. The transmission and custody of such documents be recovered by a
receipt system. The acknowledgment, when received, should be placed in the
same file and linked with the office copy. If it is not received within a fortnight
(one week for local delivery) from date of issue, steps will be taken by the issuing
authority to ascertain whether the document has in fact been received.
(c) Classified files and papers should always be kept in steel almirahs and
cabinets. The operating keys of these almirahs should be in the safe custody of
the officials concerned and the duplicate keys should be deposited in sealed
packets with the Security Officer. Any cabinet, etc. of which the duplicate key is
not traceable should not be used for storing classified papers.
(d) Classified papers to be sent from one room/building to another should be
locked in steel boxes.
(e) Top Secret/Secret/Confidential papers must be destroyed by burning in
the presence of the officer responsible for dealing with them.
(f) Office seals used for sealing classified papers should be accounted for at the
time of security check and should be under lock and key when not in use. Top
secret seals should normally be in the custody of the PCDA/CDA/Head of the
Office and in his absence with the next senior officer.
221
2.76. Notification of Holidays
The offices of the PCDA/CDA should also keep close liaison with the Local
Coordination Committees for obtaining the list of holidays especially the ones
which can be observed as per the decision taken by these committees.
222
2.77. Observance of Government Drives on important matters
223
2.78. Parliament Matters
224
2.79. RAJBHASHA CELL
Rajbhasha Cell functions under the Establishment Wing and is assigned
with the following tasks:
225
2.80. Official Language
Vital aspects
Article 343 in Part XVII of the Constitution of India lays that the Official
Language of the Union shall be Hindi in Devanagari Script. The form of
numerals to be used for the official purposes of the Union shall be international
form of Indian numerals.
An act called “The Official Language Act, 1963” (as amended) has been
enacted by the Government to provide for the languages of the Union, for
transaction of business in Parliament, for Central and State Acts and for certain
purposes in High Courts.
As per Article 351 in Part XVII of Constitution of India, it shall be the duty
of the Union to promote the spread of the Hindi Language, to develop it so that it
may serve as a medium of expression for all the elements of the composite
culture of India and to secure its enrichment by assimilating without interfering
with its genesis, the forms, style and expressions used in Hindustani and in other
languages of India specified in the Eighth Schedule, and by drawing, wherever
necessary or desirable, for its vocabulary, primarily on Sanskrit and secondary on
other languages.
In order to promote use of Hindi in official work, the Government has laid
down several policies and rules from time to time which define the various
incentives available to the Government employees for the purpose. These policies
and rules have been reproduced in Appendix 7 to FR & SR, Part-I (General Rules).
226
2.81. Library
In order to have a single trustworthy source of information by which all
copies of the Regulations can be checked, a central library of Books of Regulations
will be maintained for reference.
All Army Instructions, Army Orders and other orders will be connected
and cross-referenced. One copy of every previous edition of Regulations and
Handbooks, etc. should also be kept for future reference in order that old
questions may be decided with the aid of the Rules that were in force at that time.
The books, etc. will not be removed from the library (except when required by an
officer who will obtain them on requisition) but will be available for consultation
in the library at any time by all members of the office.
227
2.82. DELEGATION OF POWERS
The PCsDA/CsDA, in the matter of incurring contingent expenditure are
empowered to exercise all powers of Head of Department laid down in Schedule
V of Delegation of Financial Powers Rules vide Government of India, Ministry of
Finance (Defence) letter No. 13196/(1)/70/Acts/AN dated 03-07-1970, as
amended from time to time. The Ministry of Defence (Finance) vide letter No.
F.15(1)/C/04(1646) dated 09.12.2004, as amended from time to time, delegated
powers of Head of Departments to the Integrated Financial Advisers at par with
the Controllers of Defence Accounts.
In the above capacity, the PCDA/CDA/PIFA/IFA may declare any
gazetted officer serving under his subordination as Head of Office in his office for
exercising the financial powers to the extent delegation has been made to
him/her under different events (leave/ tour/ etc.) under GFR, 2017 & DFPR,
1978 & subsequent amendments.
228
2.83. GENERAL DUTIES AND RESPONSIBILITIES OF PRINCIPAL
CONTROLLERS/ CONTROLLERS
2. His/Her time will usually be fully occupied in dealing with the work as
Financial Adviser, organisation of the work under his control, important
cases that demand his personal attention, disciplinary cases, and in
visiting Headquarters of Commands, Areas, etc. and periodical
Inspections of sub-offices. Personnel management with special emphasis
on staff welfare also engages his/her personal attention.
In cases where the decision in the matter rests with the CGDA, the
PCDA/CDA may refer to the CGDA direct. The DAD HQrs will obtain
the views of the other PCsDA/CsDA, if considered necessary.
All reports of handing and taking over charge will be sent to the DAD
HQrs on the day the transfer of charge is affected.
Note: The term "audit decision" as used in this para refers to doubtful questions
arising from material audit exercised by the Defence Accounts
231
Department and not to statutory audit exercised by the Comptroller and
Auditor General.
(iii) Where the rules, orders, etc., are not susceptible of clear and
unambiguous interpretation or where there is inconsistency in a new rule
with some of the existing rules, a reference will be made direct to the
DAD HQrsfor ruling without obtaining the view of other PCsDA/CsDA.
(iv) This rule applies to all matters of accounts and audit procedure and
administration.
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14. Principal Controllers/Controllers will enforce the submission on the
proper dates and in the prescribed forms of all accounts and statements
due by disbursing Officers and others, and will report delays to the
proper authorities, after taking all necessary action to correct the
irregularities. The non-receipt on due date of a statement will not absolve
a Controller from responsibility for the omission of necessary information
from any return rendered by him/her, unless he/she is able to show that
he/she took all possible precautions for the due submission of the
statement in question.
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Note. The above rules will apply in the case of those heads of accounts
effective, the budget estimates for which are checked or prepared by
Principal Controllers/Controllers, and in the case of MES expenditure.
22. Principal Controllers/Controllers will see that all claims against foreign
Governments are supported by the necessary vouchers and documents,
and that they are promptly forwarded through the proper channel for
final settlement. They will at all times, but specially in the case of field
operations or other special services, take such steps as may be necessary
to ensure that all claims against Government are paid and adjusted as
soon as incurred.
23. Principal Controllers/Controllers will arrange for the local audit of store
accounts and periodical inspections of the cash accounts of all units and
formations in their audit areas. Principal Controllers/Controllers will also
arrange for the super review of the accounts of typical units and
formations and detailed inspection of LAOS/RAOs office by IDAS
officers and submit to the DAD HQrs in April each year, a report about
the extent of super review carried out during a financial year with a brief
note on the important points (including failures in local audit) noticed in
super review.
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no local purchase of stores are arranged, supplies of which are made by a
Central purchasing authority, except in the circumstances and in the
manner prescribed in the Rules regarding such purchases.
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2.84. General Duties of Group Officers, ACDA-in-Charge/
SAO/ AO/ Assistant Director (Official Languages) and AAO of
Sections
2. (i) Group Officers are responsible for ensuring that the training and
instruction of personnel serving in Sections in their Groups is carried out
efficiently.
(ii) Group officers will exercise general supervision of the work of the ACDA-
in-Charge/ Senior Accounts Officer, Accounts Officer, Assistant Accounts
Officers, Senior Auditors/ Auditors and Clerks of the sections in their Groups
and see that the duties laid down for them are being carried out properly and
regularly. For this purpose, they may, at their discretion, receive papers, directly
from Assistant Accounts Officers.
(iii) Group Officers will locate the areas of work where delay stake place and
take effective steps to eliminate the delay. They will also keep a constant watch
on the qualitative adequacy for the work done in their Groups and ensure that
the quality of work is not sacrificed for the purpose of achievement of
quantitative output. They may have to check, of example, whether interim reply
is issued where a final reply could have been given or information, which is
already available, is again being asked for. In other words, Group Officers will be
237
responsible for improving the quality of work along with the speed thereof. For
this purpose, Group Officers will if necessary institute a system of sample checks
of the output by the operators in their jurisdiction.
(iv) Group Officers will watch with particular care the procedures followed by
the Sections in their Groups in the disposal of all work, correspondence, auditing
and accounting, to ensure that there is no departure from the procedure, as laid
down in the DAD Manual. They must however, constantly examine the
procedures to see that they result in the efficient and prompt despatch of work.
Wherever Group Officers consider that the prescribed procedure is not conducive
to efficiency and promptness, they will bring such cases to the notice of Joint
Controller/Additional Controller/ Controller/ Principal Controller of Defence
Accounts, together with suggestions for improvements.
3. (i)Group Officers will ensure that the rule of audit is understood by all in
the correct perspective, which is to secure a better value for the tax-payer's money
in the field of Defence Expenditure. It is not enough in audit to act as a critic of
the transactions in regard to their regularity with reference to the rules and
orders. The attention in audit has also to be focused on the propriety aspect by
examining the transactions against the objectives in view and highlighting areas
of wastages, extravagance and infructuous expenditure. It is only with due
emphasis on higher audit that a meaningful and constructive role can be played
by the Defence Accounts Department.
(ii) Group Officers will evolve suitable techniques for conducting higher audit.
They will identify the vulnerable areas where huge discretionary expenditure is
involved and conduct intelligent investigations. The aim of such investigations
will be to bring out inter-alia;
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(a) Delays in execution leading to non-availability of products and services in
time and thereby causing additional expenditure;
(b) Physical returns not matching with the anticipation as well as monetary
outlay;
(iii) To provide leadership and technical guidance in the field of higher audit
will be the special responsibility of Group Officers.
4. (i) Group Officers will hold conferences with the ACDA-in-Charge/ Senior
Accounts Officers/ Accounts Officers, Assistant Accounts Officers and Senior
Auditors/ Auditors discharging supervisory duties for the purpose of
examination of A.Is/ A.EIs/ N.Is and other orders issue by the Government of
India, including new rules and additions and amendments to existing rules and
regulations, and letters from DAD HQrs, which affect the work of their Groups.
(ii) The conferences will be held fortnightly. A shorter interval may be adopted,
if practicable. When a Group Officer holds charge of more than one functional
Wing/Sections, e.g. Personnel (Payment) and Accounts Wings, the conference for
the different functional Wings/ Sections will be held separately.
(iii) In the Group Officer's conference, all orders referred to in sub-para(i) above
will be reviewed to see.
(a) whether the wording leaves any reasonable room for doubt as to the
intention;
(b) whether the extent and scope of applicability is perfectly clear; and
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(c) whether practical effect can be given in audit.
(iv) The examination of an order will be carried out at the first fortnightly
conference held after the receipt of the order.
(v) Group Officers will ensure that all important and doubtful points, which
may arise in the course of implementation of the orders in audit, are brought up
in the conference and will particularly encourage the junior members of the staff
to participate in the deliberations. The conference should also be used by the
Group Officers as a means of tuning up and improving the quality of work in
each Wing/section with in their Groups.
(vi) A minute book will be maintained under the personal supervision of the
Group Officer for recording the result of the examination of the orders and the
discussions thereon. The entries in the Minute Book will show the numbers and
dates of all orders received, the instructions issued as a result of the examination
and the decisions arrived at on any other matters, discussed at the conference.
(vii) Ordinarily, when an order pertaining to more than one Audit Section is
reviewed, the Group Officer, who first discusses the order in his conference, will
transmit a draft office instructional order to other Group Officers concerned for
their consideration and eventual approval and issue by the Joint Controller/
Additional Controller/ Controller/Principal Controller of Defence Accounts.
(a) discipline;
6. Group Officers will review the Registers submitted to them with a view to
scrutinizing that they are properly maintained. In case of Demand Registers,
Audit Progress Registers, etc. they will ensure that special steps are taken to clear
the old outstanding items.
7. Group Officers in-charge of PAOs, etc. will also follow the above charter of
duties with such modifications as the local conditions justify.
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2.84.2. General Duties of ACDA-in-Charge/Senior Accounts
Officers/Accounts Officer/ Assistant Director (Official Languages) of
Wings/Sections
(a) Education: A portion of the day's time should be allotted for going
thoroughly into the matters of procedure and of law relating to their sections'
work and to make known to others the result of their study and their researches
on these matters. One of the essentials of section management is that whatever
has been studied with care and thought should be broadcast to those to whom it
may pertain, so that the knowledge can be diffused to the widest area possible.
Short conferences and a little" sermonising" on typical cases should be resorted to
"Education" in the Section is thus a primary part of the duties of an ACDA-in-
Charge/Senior Accounts Officer/Accounts Officer/ Assistant Director (Official
Languages) of Wing/Section.
(b) Direction: The clerks who, by temperament, age or lack of education are
only fit to receive and carry out simple directions will be given clear and
actionable directions, i.e. directions which they can carry out in the course of the
day or in the course of a check period and which is within their physical powers,
e.g. arithmetical check, pairing, copying, etc. To a large extent, this will be done
on the Inward Dak itself. The more important and difficult cases should not be
allowed down to those who cannot deal with them properly. It is the duty of the
ACDA-in-Charge/Senior Accounts Officer/Accounts Officer/ Assistant Director
(Official Languages) of the Wing/ Section to see who are the persons to whom
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this method of treatment is more conducive to efficiency and to find out the job
for the man and the man for the job.
2. It is very desirable to ensure that the good work done by the department is
duly publicized. Whenever an ACDA-in-Charge/Senior Accounts
Officer/Accounts Officer/Assistant Director (Official Languages) of the
Wing/Section find a good point of financial advice which avoids or puts an end
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to wasteful expenditure, it is his duty to bring it to light to the Head of the office,
through proper channels, for inclusion in the General State of Accounts. To
enable this being done, ACDA-in-Charge/ Senior Accounts Officers /Accounts
Officers/ Assistant Director (Official Languages) should get into the habit of
framing issues properly on each case, setting forth clearly the law applicable and
the defects of procedure, if any, that were noticed and thus ventilating the
irregularity. A good practice will be to make a "write-up" of every bad case they
have noticed and to review it.
3. It is expected of all Gazetted officers that they must disclose to the Head of
the Office the lack of adequate work of the type expected of them, in the same
manner as they would take complaints of over-work to him.
(i) to ensure that the Assistant Accounts Officers in their sections are
thoroughly qualified and capable of managing the groups allotted to them;
(ii) to see that the Senior/ Junior Translation Officers, Senior Auditors,
Auditors and Clerks in the wing/ section are proficient in their duties and that
those that are not up to standard are instructed by the Assistant Accounts
Officers until they have attained a satisfactory degree of proficiency;
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(iii) to satisfy themselves that the distribution of work amongst the
Senior/Junior Translation Officers, Senior Auditors, Auditors and Clerks is
satisfactory and that each individual is made responsible for a specific task. The
progress of work should be watched closely and all cases where the output is
unsatisfactory must be investigated. A poor output due to slackness must not be
condoned, where it is the result of genuine difficulties these must be examined
and steps taken 'to remove them;
(iv) to see that the seating arrangements in the office are made to the best
advantage and that current work, section files and current records are kept tidily
on racks or tables conveniently placed for use of the Senior/Junior Translation
Officers, Senior Auditors, Auditors and Clerks;
(v) to see that there are no unauthorized deviations from the procedure
prescribed for accounting and auditing but at the same time they should not
hesitate to suggest, a simplification or improvement of the methods in use, if such
suggestions are calculated to produce high efficiency in work or output or both;
(vii) to bring to the notice of the Principal Controller / Controller all cases of
serious financial irregularities and other important objections;
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(viii) to maintain discipline in their sections and encourage regular and punctual
attendance by being regular and punctual themselves. On no account should
loitering or otherwise wasting time during office hours be tolerated.
7. They will ensure that note books of orders and workbooks are properly
maintained by the Assistant Accounts Officers, Senior/Junior Translation Officers,
Senior Auditors, Auditors and Clerks serving under them.
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2.84.3. General Duties of Assistant Accounts Officers
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signature of the ACDA-in-Charge/ Senior Accounts Officer/Accounts Officer.
The objects of this scrutiny is to ensure:
(b) In the case of statements, returns, etc. that the statistics or information given
are accurate in respect of the period which they cover.
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6. In regard to the supervision of audit of accounts carried out by his section,
he is not expected to go over the entire ground covered by auditors. It will be
sufficient for him to institute test checks on their audit. These test checks should
be designed so as to satisfy himself that the audit has been properly done. But if
on applying a test check to an account he finds that it has not been correctly
audited. It might be necessary for him to increase the scope of his test check on
that particular account. If such a test check brings out evidence of careless work
or other unsatisfactory features, it is his duty to arrange, under the orders of the
ACDA-in-Charge/ Senior Accounts Officer/Accounts Officer, for the audit to be
done over again and done properly, and at the same time, to take steps to prevent
a recurrence of incorrect or unsatisfactory audit. The disciplinary aspect of the
case will also be brought to the notice of the ACDA-in-Charge/Senior Accounts
Officer/Accounts Officer where required.
7. With regard to bills, the duty of checking arithmetical calculations, rates, etc.
is primarily that of the auditing staff. The Assistant Accounts Officers should
check arithmetical calculations in 5% of the documents disposed of by him in a
day, if there is enough load, otherwise, in a week, irrespective of the amount
involved in the documents. The Assistant Accounts Officers should make suitable
enfacement on the document or documents so checked. Maintenance of separate
record of the checking done by the Assistant Accounts Officer is not necessary.
With regard to the rates etc., the Assistant Accounts Officer should institute a
periodical Test Check. For the rest, his duty in checking bills will be to see, inter-
alia, that the charge is authorised, that it is accompanied by the necessary
certificates, etc. and that all conditions connected with the charge have been
fulfilled and that it purports to be correctly signed by the proper authority, where
necessary.
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Nature of the claims Percentage of check
Assistant Accounts Officer will also ensure that the Task Holders exercise 100%
check of specimen signature in respect of all claims and sanctions, and that the
endorsement of verification of specimen signature is so indicated on the
bills/sanctions.
Note: The extent of check of arithmetical calculations by the Assistant Accounts Officers
prescribed above, will apply in the case of all documents requiring action in accounting,
and audit.
9. He must review carefully all registers which the section is responsible for
maintaining and must see that they are written up-to-date neatly and in their
correct form and that they are submitted to the ACDA-in-Charge/ Senior
Accounts Officer/ Accounts Officer for inspection on the due dates. He is
responsible for the safe custody of valuable registers like Demand Registers,
Register of Payment to Local Purchase Contractors, Audit Progress Registers, etc.
10. He must constantly review all outstanding demands and objections and
bring to the notice of the ACDA-in-Charge/ Senior Accounts Officer/ Accounts
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Officer all cases in which outside authorities are responsible for undue delay in
their settlement.
11. He must see that the duties of writing up section note books are suitably
distributed to certain assistants in the section, that such distribution is left clearly
as a continuous record and that a proper handing over of these duties is carried
out at every change among the assistants performing them. He should see that no
congestion occurs in the transmission of batches of orders of decisions requiring
note. He must examine the section note books at frequent intervals to see that
they are kept up-to-date and watch that the notes are extracted neatly and
intelligently and that the indexing is done in the best possible way to facilitate
easy reference.
12. He should see that the duties of correcting regulations and pamphlets of
instructions or other publications affecting the work of the section are duly
distributed to assistants, that the distribution has been placed on record so that
no evasion of responsibility is possible at any time, and that such duties are
formally handed over when any change in assistants takes place. He should
frequently examine these books of publications to see that they are being kept up-
to-date and that the initials of the assistants responsible are entered up in the fly
leaf appended as a register of corrections.
13. The maintenance of section files and current records in an orderly manner
should always receive his closest attention. He should occasionally examine the
files to see that they are properly linked and cross-linked in the prescribed
manner.
14. A section cannot do its work efficiently unless there is a high standard of
conduct and discipline among its personnel. The Assistant Accounts Officer is in
closest touch with the members of his section. He knows or ought to know the
character and temperament of each individual intimately, and for this reason the
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measure of his responsibility for maintaining discipline, regularity in attendance,
punctuality and for ensuring the prompt despatch of work is great. He is
expected to be courteous and firm with his men and should give them all the
assistance and guidance they require.
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2.85. Powers delegated to the AAOs
(i) Grant of 4 days Casual Leave at a time to Gr. ‘B’ & ‘C’ Non-Gazetted
employees.
(ii) Grant of 2 days RH at a time to Gr. ‘B’ & ‘C’ Non-Gazetted employees.
(iii) (a) Grant of EL for 12 days at a time to Group ‘B’ & ‘C’ Non-Gazetted
employees.
(b) In the case of AAOs who are themselves heading sub offices like AAO
GE, AAO BSO, ALAO & AAO DEO etc. the powers for grant of CL & EL may
be as under.
(i) Grant of CL upto 6 days at a time to Group ‘B’ & ‘C’ Non-Gazetted
employees
(ii) Grant of EL for 25 days at a time to Group ‘B’ & ‘C’ Non-Gazetted
employees.
(vi) Powers to attest entries in the first page of Service Books of Gp. `C'
employees.
(vii) Issue of Orders for destruction of time expired records other than
confidential records and service books subject to overriding provisions in the
relevant office manuals and other connected orders.
(xi) AAOs are authorised to audit and pass all the Ty. duty claims in respect
of all categories of personnel including DAD.
(xiii) Powers to deal with finally (i.e., audit & payment) all bills upto Rs.
50,000/- in Misc. (M) Section of CDA's office/Area Accounts Office. Power of
AAOs has been enhanced upto Rs. 5,00,000/- only in respect of AFT Bills paid
through OJAS(Online Jet Fuel Accounting System).
(a) OPD medical claims may be audited & passed upto Rs. 2500/-.
(xv) All bills which are not covered under Sl. No. (xi) to (xv) above but are
payable through Public Fund accounts may be passed by AAO upto Rs.
1,00,000/-. However, third party claims dealt with in Main Office/Area
Accounts Office may be passed by the AAO upto Rs. 50,000/- only.
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(xx) AAOs are authorised to pass telephone bills issued by MTNL/BSNL and
other bills like electricity, water and ground rent, etc. payable to Government
Department.
(xxi) Post audit of Rum allowance claims of JCOs/ORs paid from imprest
upto Rs. 5,000/-.
(xxiii) (a) AAOs are authorised to price all loss statements and expense
vouchers upto Rs. 50,000/-.
(b) AAOs are authorised to render audit report in case of store losses not
due to theft, fraud or gross negligence upto Rs. 20,000/-.
(xxiv) (a) In the case of offices where only one AO/SAO is functioning
with the responsibilities of issue of cheques, one or two AAOs in such offices
may be authorised to sign cheques in the absence of AO/SAO. Accordingly,
their specimen signature be sent to Banks/Treasuries duly attested.
(b) In offices which are headed by the AAOs with the responsibility of
issuing cheques, they may be authorised to sign cheques.
(c) In the case of offices where only one AO/SAO is posted and no other
SAO/ AO is available for being nominated as the second authorizer, the AAO
in such offices may be authorised as the second authorizer.
(xxv) Attest last pay drawn in service books of Group ‘B’ (Non-gazetted) and
Group 'C' employees after audit of service books.
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(A) in DPDO office vide HQrs. letter No. 61015 (1)/77/AN-Coord dated
5.5.1978.
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2.86. LEVEL JUMPING IN PROCESSING OF BILLS – POWERS
THEREOF
(i) Two tier processing (Task Holder+ AAO) - Bills up to Rs. 5.00 Lakhs (Five
lakhs only) in value.
(ii) Two tier processing (Task Holder + AO/SAO) - Bills exceeding Rs. 5.00
Lakhs (Five lakhs only) and up to Rs. 10.00 Lakhs (Ten lakhs only)in value.
(iii) Three tier processing (Task Holder + AAO + AO/SAO) - for all bills
exceeding Rs. 10.00 Lakhs (Ten Lakhs only) and up to Rs 5.00 Crores (Five Crores
only) in value.
(iv) Four tier processing (Task Holder + AAO + AO/SAO + Group Officer) -
Bills exceeding Rs. 5.00 Crores (Five Crores only) in value.
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Chapter – III
PERSONNEL WING
3.1. Objective:
3.2 Duties:
(i) Recruitment and appointment to the various posts viz. framing and
further maintenance of the Recruitment Rules for various posts in the
Department, raising demands to UPSC/SSC for allotment of
candidates, etc.
(ii) Handling cases for clearance of probation and confirmation.
(iii) Publication of Seniority Lists/Rosters for various grades.
(iv) Dealing with various aspects relating to grant of promotion to officers
and staff.
(v) Subordinate Accounts Services (SAS) Examination and other
Departmental examination – framing of rules, conduct of examination
and associated activities.
(vi) Publication of casualties in Gazette of India.
(vii) Notification of casualties in Part II Office Orders.
(viii) Transfer and posting – framing of policies.
(ix) Constitution of the Defence Accounts Placement Board.
(x) Processing of cases for deputation.
(xi) Processing the cases of retirement/superannuation.
(xii) Processing and handling of cases related to conduct and discipline of
Officers and Staff of the Department.
(xiii) Handling of vigilance matters and complaints.
(xiv) Handling of requests for grant of Prosecution Sanction.
(xv) Handling of cases relating to ‘Prevention of sexual harassment of
working women at workplace’.
(xvi) Processing the cases for periodic review under FR 56/Rule 42 of CCS
(Pension) Rules, 2021 (erstwhile Rule 48 of CCS (Pension) Rules, 1972).
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(xvii) Rendition of reports through Probity Portal.
(xviii) Grant of ‘No Objection Certificate’ for obtaining Indian Passport and
proceeding abroad.
(xix) Grant of permissions for various activities in terms of the provisions
of the CCS (Conduct) Rules, 1964.
(xx) Handling of ‘Annual Performance Assessment Reports’ (APARs).
(xxi) Handling of grievances.
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3.3. RECRUITMENT RULES
Recruitment Rules are rules notified under proviso to Article 309 of the
Constitution of India or any specific statutes for posts. It prescribes the method of
recruitment as well as the eligibility for such recruitment. It contains notification
part having substantive rules and schedule part. These rules define various
aspects including constitution of service, seniority, probation, promotion and
other conditions for service, etc. The Recruitment Rules are notified for a post or
group of posts, as deemed necessary.
The DAD HQrs is mandated to frame, notify and modify the Recruitment
Rules for various categories /grades in the DAD for future maintenance of the
services/ grades.
Recruitment Rules are subordinate legislation and so, they are statutory in
nature.
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3.4. RECRUITMENT
Modes of Recruitment
Through Through
UPSC SSC
261
3.5. APPOINTMENT
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(c) Vacancies in respect of the Multi-Tasking Staff are released by the DAD
HQrs to the offices of the PCsDA/CsDA. Accordingly, all matter relating to
recruitment of the Multi-Tasking Staff is processed by the concerned
PCsDA/CsDA with the regional Staff Selection Commission. The list of selected
candidates and dossiers are directly received in the concerned PCDA/CDA office
for further process and issue of appointment letters.
(i) 5% of vacancies against the total vacancies in Group ‘C’ in a year are
released for Compassionate appointment to all PCsDA/CsDA as per the
requirements projected.
(ii) These cases are scrutinized as per DoP&T guidelines, issued from time to
time.
(iii) After approval of the Competent Authority, further action for considering
the appointment is taken.
(iv) In approved cases, the offers of appointments are issued by the offices of
the concerned PCDA/CDA.
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3.6. Probation and Confirmation
3.6.1. General
The maximum period for which the probation of a government servant can
be extended is twice the normal period of probation prescribed for the post held
by the government servant.
PROMOTION
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DIRECT RECRUITMENT
3.6.3. Confirmation
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3.7. Seniority List
The following Seniority Lists are published by the DAD HQrs in the
Department:
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3.8. Promotions
3.8.1. General
Promotion to different Group ‘A’, ‘B’ & ‘C’ posts, including Indian Defence
Accounts Service, are made as per Recruitment Rules in force on the
recommendations of the Departmental Promotion Committee. The DPC
proposals are processed in accordance with the provisions as laid down by the
Government from time to time. The compositions of DPCs for a particular
service/post/grade are specified in the respective Recruitment Rules.
The crucial date of eligibility for promotion to various grades is 1st January
of the Vacancy Year to which the promotion relates.
It is also important to see that the officers who are being considered for
promotion should be clear from vigilance angle. In case any or more
circumstances as stipulated below exists in case of any employee being
considered for promotion, the Vigilance Clearance may be denied and the
recommendations of the DPC shall be placed in ‘sealed cover’:
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3.8.2. Non-Functional Upgradation
The proposal(s) for conducting year-wise DPC for promotion, where the
UPSC is involved, is submitted to the UPSC through the Ministry of Defence
(Finance). The proposals for which the DPCs are to be conducted within the
Department or MoD (Finance) should also be timely initiated to have the
approved panel for promotion of officers on due dates. The model calendar for
the DPCs stipulated by the DoP&T should be strictly followed for this purpose.
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3.9. Refusal of promotion to higher grade
When a Government employee does not want to accept the promotion
which is offered to him he may make a written request that he may not be
promoted and the request will be considered by the Appointing Authority, taking
relevant aspects into consideration.
In case where the reasons adduced by the officer for his refusal for
promotion are not acceptable to the appointing authority, then he should enforce
the promotion of the officer and in case the officer still refuses to be promoted,
then even disciplinary action can be taken against him for refusing to obey his
order.
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3.10. Subordinate Accounts Services (SAS) Examination & other
Departmental Examinations
270
3.11. Publishing of service events / casualties
All casualties except posting, transfer and leave relating to the Gazetted
Officers of the Defence Accounts Department are notified in the Gazette of India
by the DAD HQrs.
All casualties affecting the officers and staff of DAD will be notified by the
PCsDA/CsDA in the Part II Office Orders through Human Resource
Management System (HRMS). These include inter-station transfer within or
between PCDA's/CDA's organization, deputations, grant of leave, clearance of
probation, confirmation, retirement, etc. The Part II Office Orders should contain
all relevant information connected with the event.
The copies of the Part II Office Orders issued will be sent to the DAD HQrs
and all concerned offices, etc.
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3.12. Transfer and postings
Transfers and postings are considered for the Officers and Staff in terms of
laid down transfer policies issued by the DAD HQrs from time to time.
The approved cases are ordered for transfer through transfer orders issued
by the DAD HQrs or the offices of the PCsDA/CsDA.
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3.13. Deputation
The CGDA is the Cadre Controlling Authority for employees of DAD upto
Junior Administrative Grade of the IDAS to consider their requests and sponsor
their names to other organizations for appointment on deputation within their
organization. The cases of officers of the Senior Administrative Grade of the
IDAS and above level are forwarded to the MoD (Finance) for obtaining orders of
the Competent Authority and communicating the cadre clearance before
forwarding their requests to the outside organizations.
The CGDA is authorized to allow the officers and staff of DAD to apply for
transfer on deputation/foreign Service to ex-cadre posts under other Ministries
or Departments of the Central / State Government, Public Sector Undertakings/
Autonomous Bodies, Universities/ Union Territory Administration, Local Bodies,
etc. and vice-versa, as permissible.
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3.14. Retirement/ Superannuation
Every Government servant shall retire from service on attaining the age of
superannuation of sixty years.
A Government servant shall retire on the last day of the month in which
he/she attains the age of superannuation. Only those Government servants
whose date of birth falls on 1st of a month shall be retired on last day of the
preceding month.
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3.15. CONDUCT
(1) The essence of Government service is the sense of discipline to which all
Government employees are subjected to and the privileges to which they, in
general, are entitled. It is expected from every Government servant that they
shall at all times maintain full devotion to their duty. They should not do any act
which may bring disrepute for the Government. They should never act in any
manner which may show lack of integrity.
(2) The Central Civil Services (Conduct) Rules, 1964 and Central Civil Services
(Classification, Control and Appeal) Rules, 1965 lay the rules and procedures for
dealing with these aspects. These rules are also applicable to the employees of the
Defence Accounts Department. Apart from above, the orders and instructions
issued by the Government of India viz. DOP&T, CVC, etc. on the subject from
time to time are also to be thoroughly followed. Violation/disregard of these
rules or orders will render them liable for suitable (administrative or
disciplinary) action.
(5) All members of the establishment should perform their allotted work with
accuracy and neatness. The official hours must be devoted to regular diligent
and punctual discharge of duties connected with the office.
(6) All members of the establishment shall be available for any duties that may
be assigned to them without any claim to an allowance.
(9) When an Assistant Accounts Officer, Senior Auditor, Auditor or Clerk has
any complaint or representation to make to the Accounts Officer/Senior
Account Officer/ACDA-in-Charge of the Section, he will make it personally to
his Accounts Officer/Senior Accounts Officer/ACDA-in-Charge.
(10) The Officer will enquire into the matter and, after ascertaining the facts,
will accompany the concerned official to the Group Officer-in-Charge of the
section and place the case before him.
(11) If the Group Officer-in-charge of the section cannot settle the matter, the
latter will bring the official to the Group Officer-in-Charge of the
Personnel/Establishment Section so that the official may be able to represent his
case to that officer in the presence of the Group Officer-in-Charge of his Section.
(14) Every member of the establishment has the right of appeal to the Principal
Controller/Controller. The appeals to the Principal Controller/Controller
should be submitted in writing through the Accounts Officer/Senior Accounts
276
Officer/ACDA-in-Charge of the Section and the Accounts Officer/Senior
Accounts Officer/ACDA-in-charge of the Personnel/Establishment Section, as
the case may be.
(15) Whenever in any matter connected with his service rights or conditions, a
member of the Department wishes to press a claim or to seek redress of
grievances, the proper course for him is to address the Principal Controller/
Controller.
(16) An appeal or representation to the CGDA must not be made unless the
Principal Controller/Controller has already rejected the claim or refused relief
or ignored or unduly delayed the disposal of the case. The practice of
submitting advance copies of appeals to the DAD HQrs is irregular and should
not be resorted to unless there has been undue delay in Principal Controllers/
Controllers offices in dealing with them.
(a) If the advance copy does not clearly show that all means of securing
attention or redress from lower authorities have been duly tried and
exhausted, the representation will be ignored, or rejected summarily on
that ground, the reasons being communicated briefly to the individual
concerned. If the individual persists in thus prematurely addressing the
277
higher authorities, suitable disciplinary action will be taken against him.
(b) If the advance copy shows clearly that all appropriate lower authorities
have been duly addressed and exhausted, it should be examined to
ascertain whether on the facts stated some grounds for interference or
for further consideration appear, prima-facie, to exist. Where no such
grounds appear, the representation may be ignored or summarily
rejected, the reasons being communicated briefly to the individual.
(c) Even when some grounds for interference or further consideration
appear to exist, the appropriate lower authority should be asked within
a reasonable time, to forward the original representation, with its reports
and comments on the points urged. There is ordinarily no justification
for passing of any orders on any representation without ascertaining the
comments of the appropriate lower authority.
(20) Nothing in these paras shall be held to debar any member of the
establishment from the right of direct access to the Principal
Controller/Controller, or to any other officer whom he may wish to see
personally. The conditions under which such interviews will be granted may be
fixed by the Principal Controllers/Controllers locally.
278
3.16. Discipline
Likely Have lighter impacts on service Can have larger impacts even up
impacts or pay benefits to dismissal from service
279
3.16.4. The diagrammatic representation of major steps in conduct and
finalisation of the cases relating to minor and major penalty proceedings are
given in Annexure ‘3.16.A1’ & Annexure ‘3.16.A2’.
280
3.17. Procedure to be followed in cases of Officers and Staff
serving in offices of PIFA/IFA/NADFM, Pune/CDA (RTCs)/DPTI,
Prayagraj
3.17.2. The necessary follow-up action, viz. from the stage of issuing of
formal memorandum of charges to till finalisation of the disciplinary case, in
respect of officials up to the rank of AAO, shall be taken by the Proforma
Controller concerned.
3.17.4. Further, the work relating to the Conduct and Discipline in respect of
all the RTCs/NADFM, Pune/DPTI and other Training Institutes shall be handled
by the Proforma Controller concerned/CGDA, as the case may be, on the similar
lines at Paras 3.17.1 to 3.17.3 above.
281
3.18. Procedure to be followed in case of transfer of the Charged
Official
For the sake of administrative conveyance and uniformity of procedure in
initiation/finalisation of disciplinary proceedings in such cases (transfer of
charged official) should be taken as explained below:-
(ii) The PCDA/CDA under whom the individual is currently serving will
give effect to the final orders (implement order) passed by the PCDA/CDA who
processed & finalised the case.
282
3.19. Initiation of disciplinary proceedings against retired
Government servants or continuance thereof after retirement
(i) shall not be instituted save with the sanction of the President in the
prescribed format;
(ii) shall not be in respect of any event which took place more than four
years before such institution; and
(iii) shall be conducted by such authority and in such place as the President
may direct and in accordance with the procedure applicable to
departmental proceedings in which an order of dismissal from service
could be made in relation to the Government servant during his service.
Provided that for the purpose of instituting departmental proceedings under
this sub-rule, a memorandum of charges shall be communicated to the pensioner
concerned in the prescribed format.
283
3.20. PENALTIES
286
3.21. SUSPENSION
Suspension, in the context of disciplinary proceedings, may be defined as
temporary withdrawal of duties from a government servant, pending inquiry
into his/ her conduct, with simultaneous reduction in pay and withdrawal of
some rights/privileges.
2. The provisions relating to suspension are mainly contained in Rule 10 of
CCS (CCA) Rules, 1965 and FR 53, 54 and 55.
3. Suspension, though not a penalty, is to be resorted to sparingly. Whenever
a Government servant is placed under suspension not only does the Government
lose his services but also pays him for doing no work. It also has a stigma
attached to it. Therefore, the decision to place a Government servant under
suspension must be a carefully considered decision and each case would need to
be considered on merits.
4. A Government servant may be placed under suspension, in the following
circumstances:
a) where, a disciplinary proceeding against him is contemplated or is pending;
or
b) where, in the opinion of the competent authority, he has engaged himself in
activities prejudicial to the interest of the security of the State; or
c) where, a case against him in respect of any criminal offence is under
investigation, inquiry or trial.
287
c) where the continuance in office of the Government servant will be against
the wider public interest, other than those covered by (a) and (b), such as
there is public scandal and it is necessary to place the Government servant
under suspension to demonstrate the policy of the Government to deal
strictly with officers involved in such scandals, particularly corruption;
d) where allegations have been made against the Government servant and
preliminary inquiry has revealed that a prima-facie case is made out which
would justify his prosecution or is being proceeded against in departmental
proceedings, and where the proceedings are likely to end in his conviction
and/or dismissal, removal or compulsory retirement from service.
e) Suspension may be desirable in the circumstances indicated below:-
i. any offence or conduct involving moral turpitude;
ii. corruption, embezzlement or misappropriation of Government money,
possession of disproportionate assets, misuse of official powers for
personal gain;
iii. serious negligence and dereliction of duty resulting in considerable loss
to Government;
iv. desertion from duty;
v. refusal or deliberate failure to carry out written orders of superior
officers.
In respect of the types of misdemeanor specified in sub clauses (iii) and (v)
discretion has to be exercised with care.
290
3.22. Subsistence Allowance
A Government servant under suspension is not paid any pay but is allowed
a Subsistence Allowance at an amount equivalent to the leave salary which the
Government servant would have drawn if he had been on leave on half average
pay or half pay and in addition dearness allowance, if admissible on the basis of
such leave salary.
291
3.23. Appeal, Revision and Review
(a) Appeal:
(c) Review.
2. The details of orders against which appeal can be filed are mentioned in
Rule 23 of CCS (CCA) Rules, 1965.
(c) remit the case to the authority which made the order or to any other
authority directing such authority to make such further inquiry as it may
consider proper in the circumstances of the case; or
292
Annexure ‘3.16.A1’
FLOW CHART DEPICTING STAGES IN MINOR PENALTY
PROCEEDINGS (RULE 16 OF THE CCS (CCA) RULES, 1965)
WRITTEN
STATEMENT OF
NO RESPONSE
DEFENCE IS
RECEIVED
ORDERS PASSED
SPEAKING ORDER TO
BE ISSUED
CASE ENDS
293
Annexure ‘3.16.A2’
OBTAIN ORDERS
INQUIRY PROCESS
SPEAKING ORDERS
ISSUED
SUBMIT FINDINGS FOR ACCEPTANCE OF THE DISCIPLINARY AUTHORITY
Note: The stages regarding consultation with the CVC, UPSC have
not been depicted as these are in particular mandatory in cases
involving vigilance angle of Group ‘A’ officers.
294
Annexure 3.16.A3
Appointing & Disciplinary Authorities in DAD
Description of Appointing Authority competent to impose Appellate
post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
PART I :
GROUP ‘A’ POSTS
(II) Principal
Private
Secretary
(III) Senior
Accounts
Officers
(IV) Assistant
Director
(Official
Languages)
295
Description of Appointing Authority competent to Appellate Authority
post Authority impose penalties and
penalties which it may
impose (with reference
to item numbers in
Rule 11 of the Central
Civil Services
(Classification, Control
and Appeal), Rules,
1965)
Authority Penalties
1. 2. 3. 4. 5.
PART II :
GROUP ‘B’ POSTS
296
Description of Appointing Authority competent to impose Appellate
post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
PART III :
GROUP ‘B’ (OTHER POSTS)
297
Description of Appointing Authority competent to impose Appellate
post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
(B) PRINCIPAL
CONTROLLER OF DEFENCE ACCOUNTS /
CONTROLLER OF DEFENCE ACCOUNTS
298
Description of Appointing Authority competent to impose Appellate
post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
299
Description Appointing Authority competent to impose Appellate
of post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
PART IV :
GROUP ‘B’ (NON-GAZETTED) AND GROUP ‘C’ POSTS
300
Description Appointing Authority competent to impose Appellate
of post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
301
Description Appointing Authority competent to impose Appellate
of post Authority penalties and penalties which it Authority
may impose (with reference to
item numbers in Rule 11 of the
Central Civil Services
(Classification, Control and
Appeal), Rules, 1965)
Authority Penalties
1. 2. 3. 4. 5.
* Only one of these Officers, in Part III & IV above, namely highest ranking officer
among them holding charge of administration in the Main Office of the Principal
Controllers/Controllers offices or holding independent charge of a sub-office will
exercise these powers.
302
3.24. Vigilance matters
The details regarding cases related to vigilance are elaborated in Vigilance
Manual, as amended from time to time, issued by the Central Vigilance
Commission. Instructions in this regard are also issued by the DoP&T from time
to time which are also to be followed while dealing these cases.
He also provides a link between his organisation and the Central Vigilance
Commission on one hand and his organisation and the Central Bureau of
Investigation on the other.
An officer in the Senior Administrative Grade of the IDAS i.e. Joint CGDA
functions as the Chief Vigilance Officer in the Defence Accounts Department and
is placed in the DAD HQrs.
303
3.25. Complaints
304
3.26. CBI/ Criminal Cases
When it is felt that the case is required to be investigated by the CBI, the
Vigilance Officer of the concerned PCDA/CDA, after obtaining consent of the
Chief Vigilance Officer in DAD HQrs, may take-up the case with CBI/ACB for
detailed investigation.
Note: The orders/instructions issued by the DOPT/CVC, etc. from time to time
may be referred while processing the cases.
3.26.4. Miscellaneous
305
3.27. Sanction for Prosecution
On receipt of request for sanction of prosecution under PC Act, 1988 from
the CBI/Police authorities, the same will be examined and orders of the
Competent Authority /Appointing Authority may be obtained. The
orders/sanction shall be conveyed in the prescribed form.
306
3.28. Prohibition of sexual harassment of working women
3.28.1. General
For the purpose of this rule, "sexual harassment" includes such unwelcome
sexually determined behaviour, whether directly or otherwise, as:
3.28.2. SHe-BOX
This Wing shall also be responsible for handling the complaints received
through She-BOX or directly or through Committee for Prevention of Sexual
Harassment of Working Women at Workplace, etc.
The Government of India has enacted the Protection of Women from Sexual
Harassment at Workplace (Prevention, Prohibition and Redressal) Act (the SH
Act), 2013) with the objective to create a safe and secure workplace for women
free from sexual harassment. This Act caters to women working and establishes a
redressal mechanism for the disposal of their complaints.
307
It defines “sexual harassment at the workplace” in a comprehensive
manner, to cover circumstances of implied or explicit promise or threat to a
woman’s employment prospects or creation of hostile work environment or
humiliating treatment, which can affect her health or safety.
This Sexual Harassment Electronic Box (SHe-Box) is an effort of
Government of India to provide a single window access to every woman,
irrespective of her work status, to facilitate the registration of grievance related to
sexual harassment. Any woman facing sexual harassment at workplace can
register their grievance through this portal. Once a grievance is submitted to the
‘SHe-Box’, it will be directly sent to the concerned authority having jurisdiction to
take action into the matter. Such grievances shall also be received in the
Grievance Cell for onward transmission to the Complaints Committee for further
necessary action.
308
This Wing should also monitor that quarterly meetings of the Complaints
Committee are held even if there is no live case and the intimation thereof is
received by them. The section should also adopt measures to appropriately
intimate the Complaints Committee for various activities, as directed by the DAD
HQrs, DoP&T, etc. from time to time as regards the officers and staff, particularly
women, of the organisation and also watch their successful completion.
309
3.29. PERIODIC REVIEW UNDER FR 56/ RULE 42 of CCS
(PENSION) RULES, 2021 (erstwhile Rule 48 of CCS (PENSION) RULES,
1972)
This wing is mandated to process the cases of the officers and staff serving
in the organisation of the PCDA/CDA for periodical review of performance with
a view to ascertain whether the Government servant should be retained in service
or retired from service in public interest in terms of the provisions contained in
FR 56(j), FR 56 (l) and Rule 42 of CCS (Pension) Rules, 2021, erstwhile Rule 48 of
CCS (Pension) Rules, 1972.
Quarter in which Cases of Government servants who will be attaining the age
review is to be of 50/55 years or will be completing 30 years of service or 30
made years of service qualifying for pension, as the case may be, in
the quarter indicated below to be reviewed
310
3.30. REVIEW OF MECHANISM TO ENSURE PROBITY
AGAINST GOVERNMENT: REPORTS THROUGH PROBITY
PORTAL
311
3.31. GRANT OF ‘NO OBJECTION CERTIFICATE’
This wing shall also entertain the requests for grant of ‘No Objection
Certificates’ for obtaining Indian Passport and also for proceeding abroad in all
cases falling under their purview.
312
3.32. Annual Performance Assessment Report (APAR)
1. Objective:
2. Rules:
3. PAR Generation:
3.1. Schedule:
3.2. Process:
In case the official is not satisfied with the grading/remarks by the assessing
authorities, he/she can submit a representation to the Competent Authority (i.e.
313
the next higher authority of the Accepting Authority) on SPARROW. The entire
process is shown in a flow chart.
In cases, where the APARs/ MTPARs {Mid-Term PARs} are processed &
finalized manually, the representations against entries and final grading in
APARs/ MTPARs may be continued to be processed through offline mode for
consideration by the Competent Authority.
Note: The flow chart on SPARROW/online APARat the end is illustrative but
not exhaustive. The instruction/guidelines on the subject issued by the
Government and Department from time to time may be referred while dealing
with these cases.
314
3.4. Process of generation and completion of PAR on
SPARROW
STEP ENTITY ACTIVITY TO BE DONE
NO. INVOLVED
STEP 1 PAR Creates workflow by selecting period of report,
Manager choosing the appropriate form and mapping the
Assessing Authorities.
Generates the PAR by filling basic details and
forwarding it to the ORU.
STEP 2 Officer Can cross check details of the generated PAR and
Reported send error report online if any discrepancy is
Upon (ORU) noticed.
Can check the workflow of the PAR.
Submits self-appraisal by filling relevant columns
and forward it to the Reporting Officer.
315
STEP ENTITY ACTIVITY TO BE DONE
NO. INVOLVED
STEP 7 Officer (a) Agrees with the PAR and accepts it or,
Reported (b) Does not agree with grading and/or remarks
Upon (ORU) of appraising authority and represents against the
PAR (Action on representation and further
process has been elaborated separately in next
page).
STEP 8 PAR (In case of the official accepting the PAR) Closes
Manager the PAR.
Now the PAR becomes available in account of the
Official and the Dossier Access Authority of the
SPARROW portal.
316
3.5. Process of representation against PAR on SPARROW (contd.
from step 7 of PAR process)
317
STEP ENTITY ACTIVITY TO BE DONE
NO. INVOLVED
STEP 7 Competent Considers the representation objectively.
Authority Communicate the decision to the PAR
Manager.
STEP 8 PAR Manager Forwards the decision and PAR to the official.
STEP 9 Officer Reported Accepts the PAR and sends to the PAR
Upon (ORU) Manager.
318
3.33. Grievance
3.33.1. General
The grievances are also received in hard-copies through the MOD (Finance)
and other Ministries/Departments and applicants.
The grievances received in the DAD HQrs as well as in the offices of the
Principal Controllers and Controllers are examined and action is taken promptly
as per the orders/instructions/guidelines on the subject.
4.1. Objectives
4.2. Duties
320
(l) To maintain close liaison with the Ministry of Defence, Ministry
of Finance, Service HQrs and other organizations for managing
the related affairs.
(li) To continuously carry out and monitor activities for integration
of offices and stakeholders, procurement, processing of bills
through GeM portal and proper accounting thereof.
(lii) To prepare SCT – Civil & Defence and combined Finance and
Accounts for the DAD.
(liii) To carry out monthly and annual closing of Accounts.
(liv) To consolidate and carry out scrutiny of the AROB and ARWE.
(lv) To carry out correspondence with Civil Ministries on various
financial aspects including LoA, DAVP, etc.
(lvi) To examine issues raised by the various PCsDA/CsDA offices
and clarify them for future observance.
(lvii) To deal with accounting observations of CGA.
(lviii) To deal with the audit observations of DGADS.
(lix) To obtain, compile and render the Appropriation Accounts.
(lx) To obtain consolidate and project the BE, RE for the various
Demands of Grants being dealt by DAD including Defence and
Civil Pension.
(lxi) To correspond with FP Directorate of Services (Defence, other
civil organizations, PCsDA/CsDA on budget related issues.
(lxii) To monitor Cash Requisition Estimates.
(lxiii) To deal with all matters related to PRABAL.
(lxiv) To review and follow up activities relating to rectification of
errors in accounts due to parallel run of PRABAL and TULIP,
GeM-TULIP, NCS-TULIP, etc.
(lxv) To deal with Defence Proforma Account and reconciliation
issues.
(lxvi) To attend meetings and activities related to GASAB, banks, etc.
relating to finance and budget aspects.
(lxvii) To monitor and issue instructions relating to review and
correction of RDR & CHB Heads.
(lxviii) To monitor issues relating to GST and clarify different aspects to
the DAD and other stakeholders.
(lxix) To carry out Journal Entry for the DAD.
321
(lxx) To monitor the expenditure under Charged Expenditure and
receipt of sanctions in respect thereto.
(lxxi) To monitor the accounting procedure and progress of
expenditure in BRO.
(lxxii) To carry out review of all financial compilations.
322
4.3. Review of Monthly Revenue, Debt and Remittance
Heads and Service Heads Compilation
i. No detailed head other than a deduct head has been closed at the end
of the year with a minus figure.
ii. All prescribed annual adjustments have been carried out.
iii. The outstanding balances under Defence Exchange Accounts are
reduced to minimum.
323
4.4. Preparation and Rendition of Financial Statements and
Accounts
324
4.5. Summary of balances (Statement No. 5)
325
4.6. Statement of Receipts Disbursements and Balances under
heads of Account relating to Debt, Deposits and Remittances and
Contingency Fund of India (Statement No. 13)
The copies of the above statements are also endorsed to the DGADS
and Ministry of Defence (Finance/Budget).
326
4.7. Defence Services portion of Combined Finance and
Revenue Accounts
327
4.8. Statements No. 3, 4 & 11 of Union Govt. Finance
Accounts
328
4.9. Statement of extra expenditure incurred on troops
called in aid of civil power on occasions like fire, floods,
earthquake, strike, etc.
329
4.10. Expenditure statements when troops are sent
overseas on International Assignments
330
4.11. Preparation of Budget Estimates in respect of
Defence / Civil Pension
331
4.12. Dealing with issues related to GeM and PRABAL
This Wing is also mandated for keeping a continued watch on the
various activities being undertaken through GeM and PRABAL for
smooth conduct of all kind of activities through these platforms. This
Wing is also mandated to deal with the various aspects raised or
encountered by the field offices or the stakeholders while utilizing these
platforms for processing of bills, payment and accounting so as to
fructify the utmost beneficial outcome of these systems.
This Wing has to constantly strive to look for and adopt new
advancements for making a robust and functional system for dealing
with all kind of payment and accounting activities in the DAD.
332
4.13. Constant liaison with other Ministries/Departments,
Banks, GASAB, etc. for various accounting and budgeting
roles
333
4.14 Advances from the Contingency Fund of India
and Charged Expenditure
334
4.15. Amendment to Classification Hand Book and
RD&R Heads of Pamphlet
335
ACCOUNTS WING AT PCsDA/CsDA
4.16. Objectives
4.17. Duties
336
(vii) Closely watching progress of expenditure against allotments in
respect of Locally Controlled Heads generated by the system.
337
4.18. MAINTENANCE OF ELECTRONIC DEBT HEAD
REGISTERS
4.18.1. General
Transaction executed by the Defence Accounts Departments
entails operation of any of the following categories of code-heads:
339
Accordingly, when an individual against whom an advance is
outstanding is transferred to the payment jurisdiction of another Audit
Officer, there will be no requirement of operating any transaction on the
system apart from feeding Part – II OO notifying transfer.
340
4.19. SUSPENSE ACCOUNT
341
4.20. MORTGAGE BOND REGISTER
343
4.21. PROCEDURE REGARDING ADJUSTMENT OF
TRANSACTIONSRELATING TO DEFENCE PROFORMA
ACCOUNTS
4.21.1. GENERAL
344
4.21.2. ADJUSTMENT PROCEDURE OF e-MRO
Release of Payments
through SBI CMP
Fast Plus
346
4.21.4. e-FOCAL POINT BRANCH (FPB): SBI – CASH
MANAGEMENT PRODUCT
(ii) CMP Centre acts as link as well as e-Focal Point Branch (FPB) for
e-payment to the beneficiaries through SBI FAST Plus. Payment
files, in a prescribed format, are routed by Account Officers (AO)
to CMP portal for effecting e-payments. The CMP Centre is one
point contact for Defence payments.
347
(vii) Centralized monitoring of Turnaround Time and effective control
of Defence Accounts.
(ix) All payment data is stored in electronic form. The same can be
retrieved at no time for compiling an MIS.
(x) The Accounts Wing monitors all rejected (items) listed in the
Minus debit Scroll reported by the system. As the responsibility of
creation of updation of primary data (i.e. bank details of
beneficiaries) in the DAD portals i.e. PRABAL, CPS, DTS, etc. lies
with the stakeholders, an intimation of all such rejected items will
be made by the system in their user interface. Payment on account
of rejected items will be reprocessed by the concerned Payment
Wing after correction/ updation of beneficiaries’ credentials in the
system.
348
4.21.5. MINUS DEBIT SCROLL
Illustration:
A Payment file is automatically uploaded by the DAD System on the SBI
Portal for Rs. 50,000/- including 50 items. The SBI sends the Main Debit Scroll
for Rs. 50,000/- after effecting payments and debiting the Defence Proforma
Accounts with the RBI. The main Debit Scroll amount will be for Rs. 50,000/-.
However, it is possible that there may be cases which got rejected and the
accounts were not credited for various reasons. This information from other
banks generally comes to the SBI after few days from the day the payments were
passed on by the SBI.
Since, the rejections are known only after few days, the SBI will send
debit amendment advice to the RBI to accordingly reduce the debit amount from
the concerned Defence Proforma Account. Assuming that 10 items for Rs.
10,000/- got rejected, the rejected amount i.e.,Rs. 10,000/- of 10 items and the
details of rejected items are sent to the concerned PCsDA/CsDA through a
separate e-scroll, which has been named as ‘Minus Debit scroll’ for the sake of
understanding and convenience of office. The accounting of these items has to be
done accordingly.
349
3. At the end of every month, a consolidated Punching Medium for
the Debit Scrolls (For Payment) and Minus Debit Scroll (For rejected
items amount) for the month, will be prepared by the system as follows:
350
4.22. PROCEDURE FOR CMP REJECTIONS
351
4.23. DEFENCE TRANSACTIONS THROUGH e-
TICKETING
352
4.24. ACCOUNTING PROCEDURE OF DEFENCE
TRAVEL SYSTEM
353
Step 3(a). In case of Concessional Journey, the amount is to be shared
between Govt and the officer. Recovery through Pay Accounts is
affected. Punching Medium (Class II) for booking the CVs against
advance payment to IRCTC.
Code Receipts Code Head Charges
Head (+) (-) (+) (-)
29/023/29 XXXX
(Concessional
vouchers)
29/023/01 XXXX
(Adv. to IRCTC)
Step 4(a). After downloading the data PAO segregates master missing
cases and carries out recovery action in the quarterly Abstract of receipt
and Charges.
354
Code Receipts Code Head Charges
Head (+) (-) (+) (-)
00/016/01 XXXX 29/023/29 XXXX
(Crediting (Concessional
in Pay) vouchers)
355
4.25. TRANSACTIONS ORIGINATING IN DEFENCE
BOOKS WHICH ARE ADJUSTABLE AGAINST OTHER
PAOs/CIVIL MINISTRIES/AGs INCLUDING MINISTRY
OF RAILWAYS, DEPARTMENT OF POSTS AND
MINISTRY OF EXTERNAL AFFAIRS AND VICE-VERSA
356
for Grants of the functional Ministry/Department and furnish the
monthly and progressive figures of expenditure to the Pr. Accounts
Office of the functional Ministry/ Department. This is to enable the
latter to monitor the flow of expenditure on the programme/activity and
prepare Appropriation Accounts related to the Grant.
357
4.25.2. ADJUSTMENT OF FOREIGN TRANSACTIONS
358
4.25.3. IGA THROUGH DIGITAL LOA
(Goods & Services provided by MoD to other civil ministries)
Functional Agent
Ministry Ministry (MoD)
PFMS PRABAL
Pr.AO Pr.AO
Digital LoA
(PCCA) (CGDA)
Monthly Exp/Progressive
Exp/Surrender of LoA
PD PAO
(PAO/AG of (PCDA/CDA)
civil
ministries)
Submission of Audit
Claim and
GS Payment
L
Functional Agent
Ministry (civil
Ministry (MoD)
ministries)
PRABAL PFMS
Pr.AO Pr.AO
Digital LoA (PCCA)
(CGDA)
Monthly Exp/Progressive
Exp/Surrender of LoA
PAO PD
(PCDA/CDA) (PAO/AG of
civil
ministries)
Submission of Audit
GS Claim and
L Payment
Although all the bills are paid after pre-audit by the PCsDA/
CsDA after their online submission by the stake holders but in case of
emergent situations, when troops are ordered to move at less than 48
hours’ notice on operations or in aid of civil power, units and formations
in need of funds to meet anticipated expenses on services and supplies
and for which funds are not available from the normal sources may ask
for the same through Emergency Cash Requisition module available on
PRABAL. In such circumstances, the authority sanctioning the move&
movement order will also be uploaded for perusal of the PCDA/CDA
specifically authorising that funds may be drawn on Emergency Cash
Requisition for such purpose.
361
4.27. EXCHANGE ACCOUNTS BETWEEN PRINCIPAL
CONTROLLERS/CONTROLLERS OF DEFENCE
ACCOUNTS
DAD has already implemented Centralized Pay System (CPS) for all
Defence & Civilians employees working under MoD. Further, Department
has also developed Centralized Budget & Payment System i.e. PRABAL
(PFMS for Raksha Budget Aaharan & Lekhankan) which works in sync
with the CPS.
362
the same will be scrutinized and discrepancies reported, if any, to RBI CAS,
Nagpur automatically through system itself which will also be analysed by
the CGDA and the concerned PCDA/CDA.
Correction,
SBI GAD
if any
Consolidated
DMS
CGDA (SAC)
SBI CMP
PRABAL Hyderabad
&auto-downloading e-debit
Exchangeof
Real Time
363
4.28. BUDGET ESTIMATES
4.28.1. General
Generically, the expenditure under each minor or sub-head of
Centrally Controlled Heads is controlled by the various Controlling
Authorities at Integrated Headquarters of MoD.
364
4.28.2. WATCHING EXPENDITURE AGAINST
ALLOTMENTS
(ii) To regulate future expenditure where it has been heavy in the past
so as to restrict it within the sanctioned allotment or to obtain
additional allotment from the higher authorities after providing
complete justification for the increase
365
For exceptionally deserving cases, a separate window for applying
provisional payment against a claim by the stakeholders has also been
provisioned in the System. As a digital claim seeking sanction for
provisional payment duly supported with all the requisite documents is
received in o/o the PCsDA/ CsDA, such claims will be processed up to
the PCDA/CDA level electronically and any payment against them can
only be released after his approval on the system, who may authorize
provisional payment, at his/ her discretion, whenever he/she considers
such a course to be in the best interest of the State.
366
4.29. APPROPRIATION ACCOUNT
367
4.30. TRANSFER ENTRIES
(i) Transfer entries, that is, entries intended to transfer an item from
one head of account to another are necessary in order:-
a. To correct an error of classification in the original accounts
or to revise classification provisionally made as a matter of
convenience in the first instance;
b. To adjust, by debit or credit to its proper head an item
outstanding under debt heads;
c. To adjust inter-departmental and other transactions which
do not involve the receipt or payment of cash;
(ii) In a transfer entry all particulars explaining both the nature of the
adjustment and (if it is a correcting transfer) the grounds of the
correction must be clearly stated.
368
(iii) ACDA/DCDA upto Rs.5 Crore.
(iv) JCDA/Addl.CDA upto Rs.10 Crore.
(v) CDA/PCDA exceeding Rs.10 Crore
B. Rectification of incorrect adjustments: -
(i) AO/SAO upto Rs. 25 Lakh.
(ii) ACDA/DCDA upto Rs. 1Crore
(iii) JCDA/Addl. CDAupto Rs. 5Crore
(iv) CDA/ PCDA exceeding Rs. 5 Crore
369
4.31. CLOSING OF ANNUAL ACCOUNTS
370
4.32. JOURNAL ENTRIES
After closing of annual accounts, if a rectification/readjustment is
necessary, the same will be carried out with the prior approval of the
C.G.A., Ministry of Finance (Department of Expenditure) in exceptional
cases subject to the following: -
(iii) Suitable action is invariably taken against all concerned for not
detecting the error during monthly review and within the
preliminary and supplementary accounts.”
371
4.33. MAINTENANCE OF DEFENCE LEDGER
4.33.1. General
Defence Ledger is generated periodically from the centralized
system (PRABAL) in the form of statements showing receipts and
charges and balances under the Revenue, Debt, Loans and Advances,
Reserve Funds, Deposits and Advances, Suspense and Remittances
Head. The statement of account showing heads and details of balances
closed to "Government Account" is generated separately on the format
already available in the system.
372
4.34. CLOSING OF BOOKS
The Accounts under the Major Heads 0076, 0077, 0078, 0079, 0080
Defence Services Receipts, 2076 – Army, 2077 – Navy, 2078-Air Force,
2079-Ordnance Factories, 2080- Research and Development, Defence
Services charges and 4076-Defence Capital Outlay and other revenue
heads (belonging to civil service estimates of MoD) will be closed by
credit or debit to the Government Account.
373
4.35 REVIEW OF BALANCES
The accounts of the year are not complete until the balances upon
the Ledger under the Debt and other balanced heads have been verified.
Accordingly, after the books of the year have been closed, an
explanatory statement of closing balances, called the Review of Balances,
will be rendered by the o ffices of the PCsDA/CsDA on the
statements generated from the system in the specified form, which
will take up each of the heads in succession. The report should contain:-
374
Part of the explanations under heads (ii) and (iii) would
necessarily be the same year after year and there may not be any real
necessity to repeat the same information every year, for which reference
may be given in a previous report.
The Review, which will contain final figures of the year, will be
subjected to test audit by the test audit staff and will bear an audit
certificate. Since, there part is normally required by the DAD HQrs by1st
week of June (the exact date is being intimated by them every year) the
review should be made on the basis of the figures appearing in the
Compilation of March Final Accounts which is normally available by
the end of May every year on the system. An unaudited copy of the
report will be sent to DAD HQrs by due date, simultaneously supplying
to the DADS a copy of the report for their scrutiny. An audited copy of
the report will be sent later as and when the report is received back
from Pr.DADS/DADS, duly endorsed with an audit certificate.
375
4.36. ANNUAL STATEMENT OF EXPENDITURE
UNDER HEAD 2049 INTEREST ON OTHER
OBLIGATIONS
376
4.37. STATEMENT OF CENTRAL TRANSACTIONS
(SCTs) OF DEFENCE SERVICES RECEIPTS AND
CHARGES
377
4.38. LEVYING PENAL INTEREST ON ACCREDITED
BANKS DOING GOVERNMENT AGENCY BUSINESS FOR
DELAYED REMITTANCES, etc.
As provided in the Civil Accounts Manual, all Pay and Accounts
Offices of Government of India are required to levy ‘Penal Interest’ on
accredited banks doing Government agency business in the following
cases:
(i) Excess put through/ double claim by the accredited banks in the
Payment Scrolls.
378
4.39. PROCEDURE FOR LEVYING PENAL INTEREST ON
ACCREDITED BANKS FOR DOING GOVERNMENT AGENCY
BUSINESS
Calculation of Delay
‘T’ is the date of Transaction which will be counted from the date
of receipt in case of cash payment, and date of realization in case of
cheques/ drafts at the receiving branch. Delayed period interest shall be
imposed on the banks for the actual delayed period and not from the
date of transaction (T). In other words, the delay period' calculation will
start from the day following the prescribed put through date (actual
"Put through date will be included for calculation of delay). Concerned
Account Offices will identify cases of delay and inform their
headquarters. All cases of recovery will be processed by the Accounts
Officer and quarterly report will be submitted to their HQ for taking up
the matter with the Head Office of the Banks.
379
Timelines for credit of government revenues
(i) Since all the branches of the agency banks are on CBS platform, all
the agency banks (Public/Private Sector Banks), shall remit the
physical government receipts collected by the branches of the
banks to Government Account in RBI on the next working day i.e.
T+1 (including put through) where T stands for the day when
amount is received by the dealing branch.
(ii) For the branches falling under North Eastern States, the specified
time for remittance would be T+2 days (including put through).
B. For e-receipts
380
Rate of Penal Interest
(ii) The period of delay in a transaction of Rs. 1 lakh and above shall
attract delayed period Interest at Bank Rate + 2%.
(iii) For the transaction below Rs 1 lakh in each case, the delayed
period interest shall be levied only at the Bank Rate for delays up
to 5 calendar days and above 5 calendar days at the Bank Rate 2 %
for the full period of delay.
(v) In respect of Non-Tax and all other Government receipts also, for
permissible time limit, calculation of delay period and delayed
period interest, the above instructions shall be applicable.
(i) Total delayed amount, which has not been remitted in time as per
the above timelines and the penalty due along with details of
individual cases will be intimated by the concerned Pr.
CCAS/CCAS/CAs (for the Non- Civil Ministries by the concerned
Head of the Department) to the Head Office of the bank concerned
on a quarterly basis by 15th of the following month (eg. for the
quarter ending June, the cases should be sent by 15th July) along
with all necessary documents.
381
payable should be reported to the concerned banks within 3
months of completion of audit.
(i) In case of any dispute in penal interest between the banks and the
Ministries/Departments, such cases may be forwarded by the
Banks to the GBA section of CGA for necessary action.
(iii) In case the banks do not pay penal interest or lodge any dispute
within the prescribed timelines given above, direct debit of the
382
bank's account will be done for the amount of Penal interest in
consultation with RBI.
Terms of Waiver
(ii) The period of Stake by the Bank's staff will not be excluded from
the permissible period for remittance of Government revenues.
(iii) The committee will take into account all factors responsible for
delay and then condone only the period of delay.
383
Chapter – V
Personnel Payment Wing
(i) To deal with all matters (including grievances) concerning Pay &
Allowances of Defence Personnel & Civilians.
(ii) To deal with all matters relating to Provident Funds of all types &
NPS.
384
PERSONNEL PAYMENT WING AT PCsDA/ CsDA
5.2. Objectives:
(i) To pay salary and other dues as per entitlement on due dates.
5.3. Duties:
(i) Payment of pay and allowances along with all related claims,
travelling allowances, daily allowances and LTC Claims of
Defence Personnel including Civilians.
(iv) Performing the duties of Principal Accounts Office and Pay and
Accounts Office for National Pension System, in the case of NPS
subscribers for whom pay and allowances are being paid by this
wing.
385
(v) Processing of Bills/Claims on account of reimbursement of
medical expenses on account of Outdoor & Indoor treatment of
Defence Personnel & Civilians.
(viii) To deal with air passage and air freight claims on account of
movement of Defence Personnel, Civilians & their personal effects
through air;
Note 1: The term ‘Defence Personnel’ includes Officers & Personnel of all the
services viz. Army, Navy, Air Force & Joint Staff (including those
serving on mission abroad).
Note 2: The term ‘Civilians’ includes all the Civilian Officers &
Establishment working under various Departments of MoD whether
paid from Defence or Civil Estimates (including those serving on
mission abroad).
387
PAY & ALLOWANCES GROUP
(i) There is a bona fide order appointing an official to the post or cadre
he/she belongs to.
388
(ii) All the details affecting initial pay and allowances in respect of the
official have accurately been fed in the system by their respective
HoD.
The Pay & Pension wing of under mentioned offices will perform
the duty of the service centres for the category of Defence employee
mentioned against them. The Pay & allowances Audit Group of the
Systems Wing of these offices will also carry out detailed post audit of
their pay & allowances already disbursed through CPS:
389
S. No. Category of Employee Name of the office which will act
as service centre
390
5.5. GRIEVANCES RELATING TO PAY & ALLOWANCES
391
5.6. COMMENCEMENT OF PAY& ALLOWANCES
(i) (CCS (Revised Pay) Rules for civilians paid out of Civil Service
Estimates
(ii) Civilians in Defence Services (Revised Pay) Rules for civilians paid
out of Defence Service Estimates
(vi) Army, Air Force & MNS (Revised Pay) Rules for JCOs & ORs &
equivalent
(vii) Navy Pay Regulations for JCOs & ORs equivalent & civilians of
Indian Navy
392
5.7. INCREMENTS OF PAY
Basic pay is subject to periodical increments, which are
automatically granted by the system in accordance with the provisions
of prevalent Revised Pay Rules issued as envisaged in previous Para.
393
5.8. MODIFIED ASSURED CAREER PROGRESSION
SCHEME
394
5.9. EXHAUSTIVE LIST OF ALLOWANCES DEALT WITH
IN PERSONNEL PAYMENT WING
395
S. No. Allowance To whom granted
17. Cycle Allowance Civilian Staff
18. Daily Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
19. Daily Allowance on foreign travel 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
20. Dearness Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
21. Deputation (Duty) Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
22. Diving Allowance All Naval Personnel
23. Dip Money All Naval Personnel
24. Diving Attendant Allowance All Naval Personnel
25. Dress Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
26. Extra Work Allowance Civilian Officers & Staff
27. Field Area Allowance Officers, JCOs & ORs of Army &
equivalent in Air Force
28. Fixed Medical Allowance Pensioners
29. Flying Allowance Officers, JCOs & ORs of Army &
equivalent in Air Force
30. Free Fall Jump Instructor Allowance Officers, JCOs & ORs of Army
31. Funeral Expense Officers, JCOs, ORs & equivalent of
all the three services
396
S. No. Allowance To whom granted
32. Good Service/ Good Conduct/ Badge JCOs, ORs & equivalent of all the
Allowance three services
33. Hard Area Allowance Officers, JCOs, ORs & equivalent of
all the three services
34. Hard Lying Money Naval Officers & Sailors
35. Hazard Pay JCOs & ORs of Army
36. High Altitude Allowance Cat – I, II & Officers, JCOs & ORs of Army &
III equivalent in Air Force
37. Highly Active Field Area Allowance Officers, JCOs & ORs of Army &
equivalent in Air Force
38. House Rent Allowance (HRA) 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
39. Hydrographic Survey Allowance (for Non-surveyors Naval Officers &
non-surveyors) Sailors serving onboard ships.
40. Hydrographic Survey Allowance Naval Officers & Sailors.
(except non-surveyors)
41. Island Special Duty Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
42. Language Allowance Officers, JCOs, ORs & equivalent of
all the three services
43. Language Award Officers, JCOs, ORs & equivalent of
all the three services
44. Leave Travel Concession (LTC) 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
45. Military Service Pay Officers, JCOs, ORs & equivalent of
all the three services
46. Modified Field Area Allowance Officers, JCOs & ORs of Army
&equivalent in Air Force
397
S. No. Allowance To whom granted
47. Monetary Allowance attached to Officers, JCOs, ORs & equivalent of
Gallantry Awards all the three services
48. MARCOS & Chariot Allowance Naval Officers & Sailors.
49. Newspaper Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
50. Night Duty Allowance Civilian Officers & Staff
51. Non-Practicing Allowance Civilian Officers & Staff
52. Overtime Allowance Civilian Staff (Operational &
Industrial employees)
53. Para Allowance Officers, JCOs & ORs of Army
54. Para Reserve Allowance Officers, JCOs & ORs of Army
55. Para Jump Instructor Allowance Officers, JCOs & ORs of Army
56. Post Graduate Allowance Officers of all the three services
57. Project Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
services
2. Civilian Officers & Staff
58. Qualification Allowance For Aviation Instructors Only
59. Ration Money Allowance Officers of all the three services
60. Reward for Meritorious service JCOs, ORs & equivalent of all the
three services
61. Rum Allowance JCOs, ORs & equivalent of all the
three services
62. Sea Going Allowance Naval Officers & Sailors
63. Siachen Allowance Officers, JCOs, ORs & equivalent of
all the three services
64. Special Allowance for Child Care for Civilian Officers & Staff
Women with disabilities
65. Special Forces Allowance Officers, JCOs, ORs & equivalent of
all the three services
66. Special Security Allowance Officers, JCOs & ORs of Army on
398
S. No. Allowance To whom granted
deputation to SFF
67. Specialist Allowance Specialist Medical Officers
68. Strategic Force Allowance Officers, JCOs, ORs & equivalent of
all the three services on deputation
to SFC
69. Submarine Allowance Naval Officers & Sailors
70. Submarine Duty Allowance Naval Officers (other than qualified
submariners) & Sailors
71. Submarine Technical Allowance Naval Artificers & Mechanics
72. Subsistence Allowance Civilian Officers & Staff
73. Travelling Allowance 1. Officers, JCOs, ORs &
equivalent of all the three
(a) On Transfer
services
(b) On Temporary Duty 2. Civilian Officers & Staff
(c) On Retirement
(d) On Death
399
5.9.1. AERONAUTICAL ALLOWANCE
Aeronautical Technical Allowance will be granted to the Air Craft
Technicians in all the three services at the rates prescribed from time to
time to officers and technicians for the period they’re deployed in any
Aircraft maintenance duty.
400
5.9.2. AIR WORTHINESS CERTIFICATE ALLOWANCE
(i) With service of 2 – 10 years from the date of qualifying for the unit
certificate.
401
5.9.3. BHUTAN COMPENSATORY ALLOWANCE
402
5.9.4. BOILER WATCH KEEPING ALLOWANCE
403
5.9.5. BRIEF CASE ALLOWANCE
Certain categories of Civilian Central Government employees are
entitled to reimbursement of expenditure incurred on purchase of
briefcase/official bag/ladies’ purse. The sanction of expenditure on
above account is to be accorded by HoD for each case separately. The
expenditure is required to be accounted within the budget allocated for
Office Expenses and no separate allocation is made on this account.
404
5.9.6. CANTEEN ALLOWANCE & COOKING
ALLOWANCE
405
5.9.7. CASH HANDLING & TREASURY ALLOWANCE
(iii) The Cash Handling and Treasury Allowance granted to the official
should be reviewed every financial year.
406
5.9.8. CHILDREN EDUCATION ASSISTANCE
Same conditions apply for Hostel Subsidy, which is thrice the rate
of CEA and both hostel subsidy and Children Education Allowance can
be availed concurrently.
407
5.9.9. CLASSIFICATION ALLOWANCE
408
5.9.10. COMPASSIONATE ALLOWANCE
(i) Each case of dismissal and removal from service on its merit for
sanction of a compassionate allowance and quantum thereof.
409
5.9.11. COMPOSITE PERSONAL MAINTENANCE
ALLOWANCE (CPMA)
410
5.9.12. CONSTANT ATTENDANCE ALLOWANCE
411
5.9.13. CONVEYANCE ALLOWANCE
412
5.9.14. COUNTER INSURGENCY ALLOWANCE IN
PEACE, FIELD & MODIFIED FIELD AREA
The terms and conditions for the grant of SCCIA will be the same
as applicable to the grant of Composite Field Area Allowance
/Composite Modified Field Area Allowance. High
Altitude/Uncongenial Climate Allowance will be admissible alongwith
SCCIA.
(i) In case the deployment is for less than 30 days, payment of SCCIA
will be allowed on pro-rata basis.
413
in which deployed and the name of the unit appears in that area
notified in the Corps Notification for the relevant period.
(iv) SCCIA is not admissible when the officer is absent from the
qualifying area due to :
a. Absence on CL/Sick List Concession exceeding 15 days.
b. AL/Sick Leave / Furlough Leave.
c. Temporary Duty exceeding 3 months.
414
5.9.15. CYCLE ALLOWANCE
(i) The allowance will not be admissible for the calendar month
wholly covered by leave/ training/ temporary transfer.
(ii) The official Concerned should maintain and use his/her own
cycle for official journeys
(iv) Not admissible for any period of more than one month at a
time during which the official does not maintain a cycle or the
cycle remains out of order or is not used for official purpose for
any other reason.
415
5.9.16. DAILY ALLOWANCE
416
Length of absence Payable amount of DA
Employee is absent from the headquarters for less 30% of the total lump sum
than 6 hours amount
Employee is absent from the headquarters for a 70% of the total lump sum
duration between 6 and 12 hours amount
Employee is absent from the headquarters for more 100% of the total lump sum
than 12 hours amount
417
5.9.17. DEARNESS ALLOWANCE
Dearness Allowance is the cost-of-living adjustment allowance
which the government pays to the employees as well as pensioners.
Dearness Allowance
= (Avg of CPI-IW for the past 12 months –
payable with effect from
Average of CPI-IW recorded in 2015)*100 /
date of implementation
(Average of CPI-IW recorded in 2015)
of 7th CPC (01.07.2016)
418
5.9.18. DEPUTATION (DUTY) ALLOWANCE
419
5.9.19. DIVING ALLOWANCE
420
5.9.20. DIP MONEY
421
5.9.21. DIVING ATTENDANT ALLOWANCE
Provided that if the same sailor combines the duties of air pipe
attendant and breast rope attendant, he shall be entitled to be paid only
the one-fifth rate of this allowance.
When more than one diver is being supplied at the same time with
air or gas mixture by the same control panel operator. The operator of
the diver's control panel shall receive the one-fifth rate in respect of only
one such diver;
422
The operator of the main decompression chamber control panel
shall receive the one-fifth rate in respect of only one diver in the
chamber, and not in respect of any attendant in the chamber. Payment to
qualified attendant shall be made at the rate of one-fifth of the dip
money paid to a clearance diver on whom he is attending.
423
5.9.22. DRESS ALLOWANCE
424
5.9.23. EXTRA WORK ALLOWANCE
425
5.9.24. FIELD AREA ALLOWANCE
426
5.9.25. FIXED MEDICAL ALLOWANCE
427
5.9.26. FLYING ALLOWANCE
428
5.9.27. FREE FALL JUMP INSTRUCTOR ALLOWANCE
429
5.9.28. FUNERAL EXPENSE
(i) Where a service funeral is provided the total expenses thereof will
be a charge against the state.
430
5.9.29. GOOD SERVICE/ GOOD CONDUCT/ BADGE
ALLOWANCE
For the grant of first rate of GS Pay, the NCO has not incurred
more than one red ink entry in his conduct sheet during two years
preceding the date from which it is granted; for higher rates of GS Pay,
431
NCO has not incurred any red ink entry during one year preceding the
date from which it is granted.
432
5.9.30. HARD AREA ALLOWANCE
(v) It is admissible during Study Leave for first 180 days, as per last
duty station.
(vii) It is admissible during journey time, as per the last duty station.
433
5.9.31. HARD LYING MONEY
(1) The classes of ships service on which qualifies for hardlying money at
"full rates" are as follows:-
(a) Mine-sweepers :
(iv) Pondicherry.
(v) Porbandar.
(vi) Allepey.
(vii) Ratnagiri.
(ix) Malvan.
(x) Mangrol.
434
(xi) Mahe.
(xii) Malse.
(xiii) Mulki.
(xiv) Magdala.
(xv) IN clul-35.
(c) Landing Craft-Major and Minor Landing Craft and Landing Berges:-
L-31, L-32, INCLU-33, INCLU - 34
(e) Sub-marines:
Hard lying Money at full rates to officers and sailors of NISTAR, VELA,
VAGIR, VAGLI and VAGHSHEER shall be admissible from the date of
their commissioning.
435
VINASH, NIRCHAT, VIDYUT, NIRBHIK, VIJETA, NASHAK, VEER,
NIPAT, PRATAP, PRALAYA, PRABAL, PRACHAND, CHAPAL,
CHAMAK, CHARAG, CHATAK.
(2) The classes of ships, service on which qualifies for hardlying money
at "half rates" are given below :
Mine-sweepers:-
(a) Mine-sweepers:-
436
(i) When the living and sleeping conditions are considered to be not
superior to those experienced in a major landing craft on normal service-
Full rates.
(ii) When the living and sleeping conditions are considered superior to
those experienced in a major landing craft but markedly inferior to those
in an Ocean Mine-sweeper or Fleet Mine-sweeper-Half rates.
437
5.9.32. HAZARD PAY
438
5.9.33. HIGH ALTITUDE UNCONGENIAL CLIMATE
ALLOWANCE
(iii) A certificate to the effect that the individual(s) for whom allowance
is notified are not absent from the specified area on AL/Sick Leave
or any leave other than CL or Temporary Duty.
439
(iv) He/they is/are not absent from specified area for a period
exceeding 14 days CL or Temporary Duty should be endorsed on
the DO II.
440
5.9.34. HIGHLY ACTIVE FIELD AREA ALLOWANCE
It is verified that:
(ii) The Individual is not serving in Static Formations /Units i.e. MES,
Recruiting Officers, Training Centres / Establishments, NCC
Directorates and Units, TA Units unless embodied, Record offices
and similar establishments, Defence Estates units.
(vi) Officers who are entitled to Flying Allowance while serving in any
of the designated field areas, shall draw, the applicable Field Area
Allowance in addition to Flying Allowance.
441
(vii) Officers who are entitled to Flying Allowance while serving in
Siachen, will draw either Flying Allowance or Siachen Allowance
along with the Highly Active Field Area Allowance, since Siachen
Allowance and Flying Allowance are not admissible concurrently.
(viii) The allowance will commence from the date on which an officer
arrives in the Highly Active Field Area on being posted.
(ix) HAFAA is not admissible when the officer is absent from the area
in the following circumstances.
a. When on CL or on Sick List Concession exceeding 15 days.
b. AL / Sick Leave / Furlough Leave.
c. When on transit from one Highly Active Field Area/Field
Area /Modified Field area to another Highly Active Field
Area/Field Area / Modified Field area, exceeding 15 days.
d. When on Temporary Duty exceeding 3 months.
442
5.9.35. HOUSE RENT ALLOWANCE (HRA)
Eligibility: -
Rates of HRA:-
Classification of cities/towns Rate of HRA as %age of basic pay only
X 24 %
Y 16 %
Z 8%
The rates of HRA will be revised to 27%, 18% & 9% for X,Y & Z class
cities respectively when Dearness Allowance (DA) crosses 25% and further
revised to 30%, 20% & 10% when DA crosses 50%
443
c. Other kind of leave: - HRA is allowed for 180 days without any
certificate, and for the period thereafter on furnishing the
required certificate. The same is applicable in case of Child care
leave also.
d. The rates of HRA will be the same as drawn before proceeding on
leave. If resigned while on leave, the entire HRA paid will be
recovered. If dies or invalidated while on leave, the HRA paid
during leave need not be recovered.
(ii) During Joining Time: HRA is allowed at the rate applicable to the old
station.
444
(ix) On transfer:
a. HRA admissible for 8 months only at new station, if Govt. Accn.
at old station retained at normal/penal/market rent.
b. HRA for employee not in occupation of Govt. Accn. at old station,
if he/she leaves family at old station and not allotted government
accommodation at new station.
c. For the first two months of date of joining at new station: - At the
same rate at old station.
d. For the next four months or the end of academic year, whichever
is later: - At the rate drawn at old station or maximum admissible
at the new station had he taken a residence on rent, whichever is
less.
445
5.9.36. HYDROGRAPHIC SURVEY ALLOWANCE
Condition of eligibility:
(ii) The sailor must have been employed in survey ships on field
duties for a minimum period of 75 days in the Survey year.
(iii) For full allowance a sailor must have been employed on field
duties for 150 days; for period from 75 to 149 days only
proportionate allowance will be admissible.
(vi) The Sailors work during the survey year must be certified to have
been satisfactory by the Commanding Officer of the Survey Ship.
446
(vii) A sailor who retires during the course of a survey year after
having put in the minimum requisite period on field survey duties
for eligibility to hydrographic survey allowance will be entitled to
proportionate hydrographic survey allowance. Payment of
hydrographic survey allowance can be made to entitled ‘sailors on
retirement/release from service’ during the course of a survey year
as there will not be any further claim from them on this account
pertaining to that survey year. Besides ensuring that the above
conditions are fulfilled it will be seen in audit that –
447
5.9.37. ISLAND SPECIAL DUTY ALLOWANCE
2. Difficult Areas: North & Middle Andaman excluding 20% of Basic Pay
3. More Difficult Areas: (Little Andaman & Nicobar 25% of Basic Pay
group of Island, Narcondam Islands, East Island in
Andaman and Nicobar Island, Minicoy in
Lakshadweep)
448
It will be checked that:
(ii) Only one allowance out of ISDA1, ISDA2 and ISDA3 is admissible
at a time.
449
5.9.38. LANGUAGE ALLOWANCE
(ii) The allowance is admitted only for the period for which he/she is
performing the above duties.
450
(v) The allowance is admitted to officer who has not less than five
years service and serve after passing the course.
451
5.9.39. LANGUAGE AWARD
General Conditions:
(i) The officer should serve the Govt. for at least 5 years after receipt
of the Award.
(iii) The officer should obtain at least 65% marks in Advance Diploma
Part II and 70% marks in the Interpreter-ship Examination.
103. All expenditure including books and stationery, etc. would be met
by the Govt. and would be provided before the commencement of
course on ‘as required basis’ by the Head of the Institute concerned.
Where the same is not provided for due to non-availability, the cost
incurred by the officer will be reimbursed.
452
5.9.40. MILITARY SERVICE PAY
453
5.9.41. MONETARY ALLOWANCE ATTACHED TO
GALLANTRY AWARDS
454
5.9.42. MARCOS & CHARIOT ALLOWANCE
455
5.9.43. NEWSPAPER ALLOWANCE
456
5.9.44. NIGHT DUTY ALLOWANCE
457
5.9.45. NON-PRACTICING ALLOWANCE
458
5.9.46. OVER TIME ALLOWANCE
(ii) Time taken for Lunch Break is deducted from extra duty hours
459
5.9.47. PARA ALLOWANCE
Para Allowance will be admitted to Defence Personnel on under-
mentioned conditions on the authority of notifications in Part II Orders.
Part II Orders received notifying the grant of Para Allowance will be
scrutinized in the manner: -
(iii) It is granted with effect from one calendar month after the date of
commencement of probationary attachment or from a date not
exceeding three months anterior to the date of commencement of
Basic Para Course, whichever is later.
(viii) The individual has undergone for the Para Refresher Course for
continuation of the allowance in the subsequent year.
460
(ix) Para Allowance, Para Reserve Allowance and Special Commando
Allowance are not admissible concurrently.
461
5.9.48. PARA RESERVE ALLOWANCE
(ii) The individual is less than 35 years of age and where this limit is
exceeded the sanction of the administrative authority exists.
(iii) The individual has undergone for the Para Refresher Course for
continuation of the allowance in the subsequent year.
462
5.9.49. POST GRADUATE ALLOWANCE
463
5.9.50. PROJECT ALLOWANCE
(ii) the officer is deputed to a project other than one under Ministry of
Defence.
(iii) the officers drawing Project Allowance will not be eligible for Field
Service Concessions.
464
5.9.51. QUALIFICATION ALLOWANCE
465
5.9.52. RATION MONEY ALLOWANCE
Service Officers are entitled for issue of free ration in kind in the
peace area. However, in the following contingencies they are entitled for
payment of cash allowance in lieu of free rations which will be subject to
audit and payment:
a) Annual leave
b) Sick leave on full pay and allowances
c) Duration of casual leave which is spent away from his duty
station.
d) Preparatory leave while on permanent posting
e) LPR
f) Course of instructions on posting to non-military station
g) Furlough leave
h) Maternity leave
i) Special casual leave
j) Study leave in India
466
5.9.53. REWARD FOR MERITORIOUS SERVICE
467
5.9.54. RUM ALLOWANCE
468
5.9.55. SEA GOING ALLOWANCE
469
5.9.56. SIACHEN ALLOWANCE
(iii) The conditions for cessation of the allowance are same as for
HAUCA.
470
5.9.57. SPECIAL ALLOWANCE FOR CHILD CARE FOR
WOMEN WITH DISABILITIES
471
5.9.58. SPECIAL FORCES ALLOWANCE
472
5.9.59. SPECIAL SECURITY ALLOWANCE
473
5.9.60. SPECIALIST ALLOWANCE
474
5.9.61. STRATEGIC FORCES ALLOWANCE
(i) The individual is posted to the units for which the allowance is
admissible and deployed for strategic role.
475
5.9.62. SUBMARINE ALLOWANCE
476
5.9.63. SUBMARINE DUTY ALLOWANCE
477
5.9.64. SUBMARINE TECHNICAL ALLOWANCE
478
5.9.65. SUBSISTENCE ALLOWANCE
479
5.9.66. TECHNICAL ALLOWANCE
(ii) The claim has been signed by the claimant and countersigned by
the Director of the Branch concerned at IHQ of MoD (Army) or by
an officer not below the rank of Lt. Col. who has been authorized
to countersign the claim or by the CO of the unit.
(iii) The claim is not time barred and the sanction of the Competent
Authority waiving the time limit is attached in cases of time barred
claims.
(vi) Technical Allowance (Tier II) in r/o officers who do not possess
the qualifications for grant of Technical Allowance at Tier I rates is
admissible /allowed provided the course undergone is of
recognized Universities/ Institutes/ notified by Ministry of HRD,
except in cases of in-service training undergone identified Tier II
courses at Military Training Institutions.
480
(viii) Re-employed officers are entitled to Technical Allowance only
when the Competent Authority furnishes a certificate that they are
employed on technical or maintenance duty.
(ix) Officers of the AEC, AMC and ADC are not eligible for Technical
Allowance since Technical Allowance is admissible only to
technically qualified officers.
481
5.9.67. TEST PILOT & FLIGHT TEST ENGINEER
ALLOWANCE
(i) The officer has completed Experimental Test Pilot Course in India
or abroad.
(iii) The officer is not on Temporary Duty, attachment & leave if the
period exceeds 3 months unless certified that, “aviator is likely to
resume Test Flying duties on termination of Temporary
Duty/attachment/course”.
482
5.9.68. TOUGH LOCALITY ALLOWANCE
483
5.9.69. TRAINING ALLOWANCE
484
5.9.70. TRANSPORTATION ALLOWANCE.
(i) The allowance will not be admissible to those employees who have
been provided with facility of Government transport.
(iii) Officers drawing pay in level 14 and above in the pay matrix, who
are entitled to the facility of staff car, may opt-
485
Admissibility of transport allowance during the following
circumstances: -
(a) During Leave: The allowance will not be admissible for the
calendar month (s) wholly covered by leave.
486
5.9.71. UNIT AND CHARGE CERTIFICATE
ALLOWANCES TO ENGINE ROOM ARTIFICERS AND
MECHANICIANS
(1) Engine room artificers and mechanicians of the Indian Navy who are
on continuous service terms, shall be granted unit certificate allowance
and charge certificate allowance, provided that they are re-engaged, or
undertake in writing to re-engage, to complete the minimum qualifying
service for pension, at the rates prescribed from time to time.
(i) During the first ten years' engagement-on completion of two years
from the date of qualifying for the unit certificate.
(b) The higher rate shall he payable during the period of re-engagement
to complete the time for pension from the date following the date of
completion of ten years' service since attaining man's rate or since
attaining the age of 17 years whichever is later, provided that the lower
rate has been drawn for a period of two years after qualifying for the
certificate.
487
(i) During the period of their first ten years' engagement-on completion
of two years from the date of qualifying for the charge certificate;
(iii) The higher rate shall be payable during the period of re-engagement
beyond ten years to complete the time for pension from the date
following the date of completion of ten years' service since attaining a
man's rate or since attaining the age of 17 years whichever is later,
provided that the lower rate has been drawn for a period of two years
after qualifying for the certificate.
488
5.10. MEDICAL REIMBURSEMENT CLAIMS
5.10.1. GENERAL
Basically, there are four distinct categories of Govt. servants for the
purpose of medical reimbursement. These are:
(i) Defence Personnel & their families
(ii) Civilian employees residing outside the areas covered by CGHS
are governed by the CS (MA) Rules,
(iii) Civilian employees residing within the areas covered by CGHS are
called CGHS beneficiaries
(iv) Ex-servicemen covered by ECHS are called ECHS beneficiaries
5.10.2. Guidelines
A. OUTDOOR TREATMENT:
(ii) The limit of ten day's treatment at the consulting room of AMA
may be increased to twenty days if the treatment is had in Indian
489
system of Medicines and in Homeopathy. The total number of
consultations will, however, remain four.
(iii) The limit of four consultations within ten days is applicable for
attendance with a Specialist/ other Medical Officer and will
count from the date from which the Specialist/ other Medical
Officer, is consulted.
(viii) To justify afresh claim for the recurrence of the same disease for a
second time, there should be a reasonable gap between the
closing of the first spell and the recurrence of the second spell.
(ix) When a patient consults the same AMA in regard to the super
imposition of another disease during the course of treatment of
one disease, it is regarded as a fresh consultation and charged for
at full rates.
(x) Every consultation after the first for the same illness of the same
patient with the same AMA is treated as subsequent consultation
and charged for at the prescribed lower rates.
490
the consultation and for the injection at the prescribed rates.
However, if at a later stage the Medical Officer administers
injections prescribed at the previous consultation, fees should be
charged for injections only.
(xvi) It will be the duty of the controlling officers to examine that these
principles have been strictly adhered to before signing or
countersigning the medical claims. It will also be the duty of the
Govt. Servant to follow the instructions regarding
reimbursement of consultation fees and cost of Medicines, etc.;
491
who are not admitted to hospital for treatment. Certificate 'B' is
to be completed in the case of patients who are admitted to the
hospital for treatment. Both should be countersigned by the
hospital authorities.
493
(viii) That the medicines for which re-imbursement is claimed have
not been declared 'Inadmissible' by the DGMS, New Delhi;
(xii) In case the Authorized Medical Attendant refers the patient for
speedy recovery to another Medical Officer (other than a
specialist) in the station the prescribed certificate from AMA is
attached and that such references are not indiscriminate;
(xiv) The disease for which treatment has been received comes
within the ambit of relevant rules;
(xvi) Treatment for diseases like T.B., Polio, Cancer etc. is covered by
the special orders on the subject;
Note: Govt. servants having their Headquarters in Delhi or New Delhi who are
entitled to medical benefits under Contributory Heath Service Scheme are not
entitled to reimbursement of medical expenses.
495
5.12. PAYMENT OF TRAVELLING, DAILY
ALLOWANCE & LTC CLAIMS
TA/DA & LTC claims, air passage/air freight claims, sea passage
claims of shipping companies in respect of Defence personnel & civilians
will be submitted online by the stakeholders and will be processed by
the system on Centralized Defence Travel System (DTS) portal of e-
ticketing platform. Sanction, calculation, processing and payment of
Travelling Allowance, Daily Allowance & LTC Claims will be carried
out by the DTS with the help of data already or concurrently fed into the
system.
496
5.13. GRIEVANCES RELATING TO TRAVELLING
ALLOWANCES CLAIMS
497
5.14. PROCESS FLOW FOR BOOKING FOR AIR
TICKETS IN DTS
498
5.15. WORK FLOW - ACCOUNTING, PAYMENT AND
SETTLEMENT IN DTS FOR THE PAO
499
5.16. TRAVELLING ALLOWANCE ON TOUR
5.16.1. General
TA on tour is from duty point / residence at headquarters to duty
point at the distant station and vice versa. It comprises of:
(i) Fare for journeys by rail / road / air / sea;
(ii) Road mileage for road journey otherwise than by bus;
(iii) DA for the entire period of absence from headquarters including
journey period.
(i) In case of places not connected by rail, travel by AC bus for all
those entitled to travel by AC II Tier and above by train and by
Deluxe / Ordinary bus for others is allowed.
(ii) In case of road travel between places connected by rail, travel by
any means of public transport is allowed, provided the total fare
does not exceed the train fare by the entitled class.
(iii) All mileage points earned by Government employees on tickets
purchased for official travel shall be utilized by the concerned
department for other official travel by their officers. Any usage of
these mileage points for purposes of private travel by an officer
will attract departmental action. This is to ensure that the benefits
out of official travel, which is funded by the Government, should
accrue to the Government.
500
(iv) In case of non-availability of seats in entitled class, Government
servants may travel in the class below their entitled class.
14 to 16 Business/Club class
OR
OR
501
Pay Level in Pay Matrix Entitlements
OR
OR
502
5.16.4. Other Conditions:
503
(x) Levy of Facilitation Fee: The levy of Facilitation Fee by the
authorized travel agents is withdrawn with immediate effect. No
fee/service charges (by whatever nomenclature), which are not
included in the tariff charged by Air India / Airlines will be paid
to the authorized travel agents.
504
5.17. TRAVELLING ALLOWANCE FOR LOCAL
JOURNEYS
505
(v) The bus / rail fare / mileage allowance for local journeys should
be based on the actual distance travelled or the distance between
the normal duty point and temporary duty point, whichever is less.
506
5.18. TRAVELLING ALLOWANCE ON TEMPORARY
TRANSFER
In all cases of transfers for short periods not exceeding 180 days
the journeys from headquarters to the station of deputation and back
will be treated as on tour and DA granted for the first 180 days only.
Joining time is not admissible. Only actual transit time as for tour
allowed.
507
5.19. TRAVELLING ALLOWANCE ON TRANSFER
5.19.1. General
Transfer means the movement of an employee from one
headquarter station in which he/she is employed to another such station,
either to take up the duties of a new post, or in consequence of a change
of his/her headquarters. TA admissible only if the transfer is in the
public interest and not at one's own request.
508
journey. No travelling allowance is admissible for any member added to
the family after the date of transfer.
509
5.19.5. When both husband and wife are transferred from one and
the same station to another same station:
When both husband and wife are transferred from one and the
same station to another same station within six months but after 60 days,
the spouse transferred earlier will gel full CTG while the spouse
transferred later will get 50% of composite transfer grant. However, if
both the transfers are ordered within 60 days, the second transfer grant
of 50% is not admissible.
510
5.20. TRAVELLING ALLOWANCE ON RETIREMENT
5.20.1. General
When the retired employee settles down in a station other than the
last station of duty. Same as on transfer including lumpsum Composite
Transfer Grant. Travel by air is also admissible. The retired employee
and family may travel from the last headquarters to the declared Home
town, or to any other selected place of residence where he/ she wishes
to settle.
When the person settles down in the last station of duty but with
change of residence or at a place not exceeding 20 km.—
Self and family Actual cost of conveyance not exceeding the road mileage
allowance admissible for transfer.
When the person settles down at the last station of duty itself or
within a distance of less than 20 kms, one-third of the CTG may be paid
subject to the condition that a change of residence is actually involved.
511
5.20.2. TA not admissible on resignation, dismissal, etc.:
5.20.3. Advances:
512
5.21. TRAVELLING ALLOWANCE TO THE FAMILY
OF A DECEASED EMPLOYEE
(i) The family of an employee who dies in service may travel from the
last headquarters of the employee to the Home town, or to any
other selected place of residence where the family wishes to settle
down.
(ii) If at the time of the death of the employee any member of his /her
family happens to be at a station other than his/ her headquarters,
such member may travel from that station to the Home town or
selected place of residence. But the claim will be restricted to what
is admissible from the last headquarters to the Home town or
selected place of residence, as the case may be.
(iii) If any member of the employee's family proceeds from the last
headquarters to a place other than the selected place of residence,
the claim will be restricted to what is admissible from the last
headquarters to the selected place of residence.
(iv) The journey should be completed within one year after the date of
death.
513
5.22. TIME-LIMIT FOR SUBMISSION OF
TRAVELLING ALLOWANCES CLAIMS
All time barred claims require the express sanction of the Govt. for
their admittance.
514
5.23. LEAVE TRAVEL CONCESSION (LTC)
5.23.1. Eligibility:
(i) Any employee with one year of continuous service on the date of
journey performed by him/his/her family is eligible. Government
servants whose spouses are working in Indian railways are not
eligible for LTC.
b) Family can travel in one or more groups, but each group should
complete its return journey within six months from the date of
its onward journey.
515
e. Normal home town entitlement
Concession for one block can be carried forward to the first year of
the next bock year i.e. the onward journey for 2022-2023 blocks can be
performed up to 31.12.2024. Employees entitled to LTC home town for
self alone every year, cannot carry forward the concession. Carry
forward facility is not available for new recruits.
516
5.24. TRAVELLING ALLOWANCE ENTITLEMENTS FOR
LTC
(i) Entitled officers and their families may travel by Air. The
reimbursement of the expenses on air travel has to be restricted to
the cost of travel by economy class irrespective of entitlement.
(ii) Air journey by non-entitled officers (both for national and private
airlines) between places connected by train is allowed.
Reimbursement would be restricted to the fare of the entitled class
by train subject to conditions prescribed. If full air fare has been
paid in respect of children/ senior citizen full train fare is
admissible.
517
5.24.3. Journey by road:
(ii) Head of department can allow the use of own car/hired taxi on
account of physical handicap/ disability of the Government
servant or his/ her dependent family members subject to the
conditions.
5.24.5. Reimbursement:
Fares for journeys between duty station and home town both ways
will be reimbursed by Government in full. If the employee and family
reside away from the duty station, fares for journeys between place of
residence and home town both ways restricted to that from duty station
to home town and back will be reimbursed in full. Charges incurred for
booking of rail tickets through internet/ e-ticketing through the website
518
of Indian railways are reimbursable. GST and other similar levies
charged on travel by Air/ Road/ Rail/ Steamer are also reimbursable.
5.24.6. Advances:
(i) Up to 90% of the fare can be taken. Advance admissible for both
onward and return journeys if leave taken by the official or the
anticipated absence of members of family does not exceed 90 days.
Otherwise, advance may be drawn for the outward journey only.
(ii) The official should furnish railway ticket numbers, PNR No., etc.
to the Competent Authority within 10 days of drawal of the
advance.
(a) The claim should be submitted within one month from the date of
return journey when advance is taken. If not, outstanding advance
will be recovered in one lump sum and the claim will be treated as
one where no advance is sanctioned. Further penal interest at 2%
over GPF interest on the entire advance from the date of drawal to
the date of recovery will be charged.
(c) When a part of the advance becomes excess drawal due to genuine
reasons beyond the control of the servant, the administrative
authority may, if satisfied exempt charging interest.
519
(e) Ministry/ department with the concurrence of Financial Advisor
can relax the time limit subject to conditions.
520
5.25. LTC to Home town:
521
5.26. LTC to any place in India:
c. Officials availing LTC to home town for self alone once every year
are not entitled to LTC to anywhere in India.
e. Members of family can visit either the same place as that visited by
the Government servant or different place.
g. Members of the family can travel either in the same calendar year
or in different years in respect of the same block.
522
5.27. LTC for Escort:
523
5.28. Misuse of LTC:
b. Any LTC facility fell due but not allowed will be allowed as
additional set (s) in the future blocks of years irrespective of the
provisions relating to lapsing of un availed LTC. Such additional
Set(s) also should be availed before the date of superannuation.
B. If found guilty-
b. Next two sets- one to home town and one to any place in India will
be forfeited and
524
5.29. Encashment of EL during LTC
525
5.30. SANCTION & DISBURSEMENT OF
PENSIONARY AWARDS
Audit and sanction of pension in respect of Defence personnel &
civilians will be carried out in the following manner on the system
[System for Pension Administration (RAKSHA) {SPARSH}] based on
some inputs related to service and pay in respect of the prospective
retiree:
526
will be carried on the inputs, in respect of Part-II Orders, certificates and
pay fed & uploaded into the system. This will be carried out during
initiation and verification of ‘Audit’ by the Pension Audit group of
Systems wing of Concerned Service Centre.
527
5.31. PENSIONARY/ TERMINAL BENEFITS:
CIVILIANS PENSION
528
5.32. SUPERANNUATION PENSION
529
5.33. RETIRING PENSION
530
5.34. VOLUNTARY RETIREMENT PENSION
531
5.35. INVALID PENSION
532
5.36. COMPENSATION PENSION
533
5.37. COMPULSORY RETIREMENT PENSION
534
5.38. COMPASSIONATE ALLOWANCE
535
5.39. EXTRAORDINARY PENSION
536
5.40. FAMILY PENSION
(iii) Retires on or after 01/01/1964 and at the time of his/ her death was
in receipt of pension.
538
5.42. RETIREMENT GRATUITY
539
5.43. DEATH GRATUITY
540
5.44. SERVICE GRATUITY
541
5.45. GENERAL PROVIDENT FUND AND
INCENTIVES
The conditions for withdrawal from the fund have been liberalized
and now no documentary proof is required to be furnished by the
subscriber for GPF withdrawal. On retirement of a subscriber,
instructions have been issued for immediate payment of final balance on
retirement. No application is required to be submitted by the subscriber
for final payment from the fund.
542
5.46. DEPOSIT LINKED INSURANCE SCHEME
The additional amount payable under that Rule shall not exceed
Rs. 60,000/-. To get this benefit, the subscriber should have put in at
least 5 years service at the time of his/her death.
543
5.47. CONTRIBUTORY PROVIDENT FUND
544
5.48. LEAVE ENCASHMENT
545
5.49. CENTRAL GOVERNMENT EMPLOYEES GROUP
INSURANCE SCHEME (CGEGIS)
546
5.50. PENSIONARY/ TERMINAL BENEFITS: DEFENCE
PERSONNEL
Following types of pensionary awards are applicable to Defence
Personnel:
547
5.51. RETIRING PENSION FOR
COMMISSIONED OFFICERS
548
5.52. RETIRING PENSION FOR JCOs/ORs &
EQUIVALENTS
549
5.53. INVALID PENSION
550
5.54. COMMUTATION OF PENSION: DEFENCE
PENSIONERS
Service personnel in receipt of or entitled to any of the following
kind of pension for life may be allowed to commute a portion of his
pension
(i) In case where one applies before retirement/ discharge on the date
following the date of retirement/discharge.
(ii) In case where one applies within one year after release /retirement
/discharge / invalidment on the date on which the application is
received by the PCDA(Pensions), and
(iii) In case where one applies after one year after release/ retirement/
discharge/ invalidment and where Medical Board for
Commutation is held—on the date on which the medical board
signs the medical certificate.
551
Note: Government shall have no liability for the payment of commuted value of
pension if the individual dies before commutation of pension become absolute.
(iii) The age of the individual shall be taken as being the age he shall
attain on the next birthday following the date on which the
commutation shall become absolute subject to such addition of
year(s) of age in the case of impaired life, as may be recommended
by the medical authority or Release/Invaliding Medical Board or
Medical Board for Commutation.
(iv) In case the value specified in Table is modified at any time before
the commutation becomes absolute, the commuted value shall be
calculated and paid in accordance with the modified table.
552
5.55. PENSIONARY BENEFITS ON
DEATH/DISABILITY IN ATTRIBUTABLE/ AGGRAVATED
CASES
CATEGORY A:
CATEGORY B:
CATEGORY C:
553
(iii) Mishaps at sea while on duty.
CATEGORY D:
(iii) While employed in aid of civil power and also while dealing with
natural calamities.
554
Explanation: Cases falling under Category D entitle liberalized disability
pension or liberalized family pension as the case may be.
CATEGORY E:
Note: Battle inoculation training exercises will cover the following categories:-
(1) Flying operation involved in rehearsing of war plans and
implementation of OP instructions inclusive of international exercises.
(2) All combat and Tactical sorties in preparation of war.
(3) Valley flying and missions involving operating at Ultra Low Levels.
(4) All operational missions undertaken during peace like special operations,
555
Live ORP, Recce, Elint, Survey and induction trials of new weapons.
(5) Missions undertaken in support of troops and security forces deployed
in forward areas.
(6) Flying missions involving landings on the ALGs.
556
5.56. DISABILITY PENSION
The disability element for 100% disability for the various ranks
shall be 30 percent of emoluments last drawn for 100 percent disability.
For disability less than 100 percent it shall be reduced proportionally.
For disabilities less than 100% but not less than 20%, the above
rates shall be proportionately reduced. Broadband benefit shall also be
applicable for computing disability element w.e.f. 01.01.2016.
557
5.56.2. DISABILITY PENSION ON INVALIDMENT
(ii) Disability element– The rate of disability element for 100 percent
disability for the various ranks shall be 30 percent of emoluments
last drawn for 100 percentage disability. For disability less than
100 percent it shall be reduced proportionately.
558
5.57. WAR INJURY PENSION ON INVALIDMENT
559
5.58. WAR INJURY PENSION ON RETENTION IN
SERVICE
OR
560
5.59. LUMP SUM COMPENSATION IN LIEU OF WAR
INJURY PENSION
For disability due to war injury of less than 100%, the rate shall be
proportionately reduced. The one-time compensation in lump sum in
lieu of war injury element shall be equal to the capitalized value of war
injury element for the accepted percentage of the disability at the
appropriate rate mentioned above. For this purpose, age next birthday
shall be reckoned with reference to the date of onset of disability with
loading to age, if any, recommended by the Disability Compensation
Medical Board. Once the compensation in lieu of war injury element due
to disability for life has been paid, there shall be no further entitlement
on account of such a disability at the time of retirement/discharge. This
is one time payment on account of compensation; no restoration of war-
injury element shall be permitted.
561
5.60. WAR INJURY ELEMENT ON SUBSEQUENT
RETIREMENT
562
5.61. LIBERALIZED DISABILITY PENSION
563
5.62. LIBERALIZED DISABILITY ELEMENT /WAR
INJURY ELEMENT ON RETIREMENT/ DISCHARGE
564
5.63. CONSTANT ATTENDANCE ALLOWANCE
(iii) The allowance shall not be payable for any period during which
the pensioner is an inmate of a Government Institution or Hospital
or is gainfully employed.
565
5.64. GRATUITY
566
5.65. SERVICE GRATUITY
567
5.66. RETIREMENT GRATUITY
A Govt. servant who has completed five years Q.S. and has
become eligible for service gratuity or pension is entitled retirement
gratuity. The retirement gratuity shall be granted equal to one fourth of
emoluments last drawn for each completed six monthly period of
qualifying service subject to maximum of 16.5 times of the emoluments
but in no case shall exceeds Rs. 20.0 Lakhs. There is no ceiling on
reckonable emoluments for calculating gratuity.
568
5.67. DEATH GRATUITY
569
5.68. RESIDUARY GRATUITY
Where a Govt. servant who has become eligible for service gratuity
or pension, dies within 5 years of the date of his retirement from service
and the sums actually received by him at the time of his death on
account of such gratuity or pension including dearness relief together
with the retirement gratuity and CVP are formed to be less than the
twelve times of emoluments at the time of his death his family shall be
granted residuary gratuity equal to the deficiency.
570
5.69. INVALID GRATUITY
571
5.70. ORDINARY FAMILY PENSION
(ii) Enhanced Rate: If the individual dies after having not less than 7
years continuous service, family pension will be entitled to the
following rate of enhanced rates:-
572
5.71. SPECIAL FAMILY PENSION
573
5.72. SPECIAL FAMILY PENSION ON RE-MARRIAGE
OF WIDOW
574
5.73. RATES OF SPECIAL FAMILY PENSION
575
5.74. LIBERALIZED FAMILY PENSION
576
(iv) When an Officer dies as a bachelor or as a widower without
children, dependent pension will be admissible to parents without
reference to his pecuniary circumstances at the rate of 75% of
liberalized family pension for both parents and at the rate of 60%
of liberalized family pension for single parent. On the death of one
parent, dependent’s pension at the latter rate will be admissible to
the surviving parent. In the absence of parents, dependent pension
shall be admissible to dependent brother(s)/sister(s), if otherwise
eligible, at the rate of 60%of liberalized family pension.
579
5.75. SECOND LIFE AWARD OF LIBERALISED
FAMILY PENSION IN RESPECT OF JCOs/ORs
(i) If the first recipient (other than the parents) of the family
pensionary award dies/is disqualified earlier than 7 years
(counting from the date of casualty), the award shall be continued
at the same rate to the parents as second life award, if still alive, for
the balance of 7 years without any reduction. After the initial
period of 7 years, the second life award shall be continued at the
rate of 60% of the liberalized family pension
(ii) Where the first life award was given to a parent and the widow
remarries, the liberalized family pension shall be regulated
depending upon the time of widow’s re-marriage as follows: -
581
Chapter – VI
Seller Payment Wing
6.1. Objective:
To ensure prompt& accurate payment of bills relating to
expenditure incurred from all types of grants by the Defence services
and organizations under MoD except Civil Works expenditure which is
dealt with in the Works Section and Accounts Sections of MES
formations {AOs (GE)}.
Note: This includes payment for supplies and services rendered by the
contractors in respect of work pertaining to all types of contracts, except
M.E.S.& Border Roads Contracts.
6.2. Duties:
(i) Scrutiny and payment of claims/bills in relating to supplies and
services procured from all grants allocated to Defence Services;
582
(vii) Payment of ECHS bills for treatment for which settlement IDs are
being generated by UTI-ITSL.
583
6.3. HANDLING OF BILLS/ CLAIMS
584
6.4. LEVEL JUMPING
585
6.5. TAX DEDUCTION AT SOURCE OF INCOME TAX
586
6.6. TAX DEDUCTION AT SOURCE OF GOODS &
SERVICES TAX (GST)
587
ANNEXURE TO SELLER PAYMENT SECTION
588
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
11. ASC (Hygiene & Army 441/01, 442/01 A
Chemicals, Depot
Contingency items)
12. ADC (Milk and Milk Army 420/01 C
Products)
13. Security System Army 439/08, 439/09 A
14. Local Purchase Bills: Army 415/01, 415/31, A
Ordnance, MT, ACSFP, 417/07, 421/01,
DGEME, Medical, 421/05
Medical Repair
15. AOC (Ordnance, MT, Army 415/01, 416/01, A
Clothing) 417/01
16. EME (Ordnance, MT, Army 415/07, 416/07, A
Clothing) 417/07
17. Animals Army 411/01 A
18. Medical Stores Army 421/01 A
19. Veterinary Stores Army 422/01 A
20. Local Purchase Bills: Army 433/01 A
Engineering Stores
Supplies
21 Aero Space Safety Army 432/01 A
22 Sports and Adventure Army 595/01 A
23 Outsourcing Army 575/30 A
24 Tele-Communication Army 474/01 A
25 MOLTI & MOTIM Army 908/74, 908/75 A
26 ACG/TTIEG Grant (For Army 565/01 & 569/00 A
Contingent and Misc.
Expenditure)
27 Conservancy and Hot Army 560/00 & 561/00 A
589
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
Weather Establishment
Charges
28 Petty Recurring Army 565/04 A
Expenditure Sanctioned
by GOC, Commands,
Areas, etc.
29 Amenity Grants (for the Army 566/01 D
provision of sports
gears, musical
instruments, etc)
30 Annual Training Grant Army 567/01 A
31 Educational Training Army 568/00 A
Grant
32 Field Practice and Army 569/01 A
Training Grant for the
Corps of Engineers
33 Bills on Account of Army 147/00 A
Local Purchase of
Stationery and Local
Printing
34 LP Medical Bills Army 363/01 A
(ECHS)
35 Legal Expenditure Bills Army 598/01, 598/02 E
36 Payment of Army 599/06, 07, 12 B
Conservancy charges
(out sourcing
employee/labour)
37 Payment of AMC Army 574/02 B
charges
38 Payment to Survey of Army 574/02 A
India of MAPs
39 Audit and Payment of Army 433/05 A
bill on account of Local
Purchase of stationery
and Local Printing
590
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
40 Defence Public Sector APO 929/21 F
Undertaking
(MIDHANI)
41 National Agriculture APO 413/02 G
Co-op Marketing
Federation Ltd
(NAFED)
42 STAGE PAYMENT: APO 929/21 H
Payment on account of
Development of
Platform
43 Outsourcing of APO 929/21 I
Technical Services
44 Main Grade Fuel Army/ 403/02 J
(Motor Spirit) POL
45 Main Grade Fuel (High Army/ 425/02 J
Speed Diesel) POL
46 Main Grade Fuel Army/ 427/02 J
(Superior Kerosene Oil) POL
47 Main Grade Fuel (Air Army/ 428/02 J
Turbine Fuel) POL
48 Lubricants: 100% Army/ 406/02 K
POL
49 Lubricants : 95% Army/ 406/02 K
POL
50 Lubricants : 5% Army/ 406/02 K
POL
51 Defence Public Sector Army 415/17 A
Undertaking (former
OFB)
52 Capital Procurement Army 908/37 A
(Vehicle): 70%
591
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
53 Capital Procurement Army 908/37 A
(Vehicle): 30%
54 Capital Procurement Army 908/56 L
(Vehicle): 15%
55 Capital Procurement Army 908/56 A
(Vehicle): 75%
56 Capital Procurement Army 908/56 A
(Vehicle): 10%
57 Revenue Procurement Army 415/17 A
(Store): 15%
58 Revenue Procurement Army 415/17 A
(Store): 85%
59 Revenue Procurement Army 415/02 A
(Store): 100%
60 Capital Procurement Army 908/46(Army), L
(Signals): 15% 915/36(Air Force)
61 Capital Procurement Army 908/46(Army), A
(Signals): 25% 915/36(Air Force)
62 Capital Procurement Army 908/46(Army), A
(Signals): 30% 915/36(Air Force)
63 Capital Procurement Army 908/46(Army), F
(Signals): 30% 915/36(Air Force)
64 Defence Public Sector Army 415/17 A
Undertaking (former
OFB):
40% payment after
mobilization Advance
65 Central Procurement of Indian Air 742/01 A
bills against Local Force
Certification cases
(Indigenization)
592
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
66 Bills on Local / Central Indian Air 919/32, 36, 40 A
Purchase of Stores / Force 742 to 755
services in r/o both AF
and Non-AF Units 790 to 799
(non-GeM) 692 & 694
67 Bills on Commission Indian Air 786/25 A
Charges of MSTC / Force
Approved Auctioneer
on account of salvage/
scraps of Air Force
68 Bills on account of Indian Air 749/02 A
purchase of Serra & Force
Vaccine / Isotope from
BRIT, Hafkins Bombay
and Central Research
Institute Kasauli
69 Bills on account of Indian Air 742-755/02 & A
Central / Local Force 790-799/02 (IAF)
Purchases of 692 & 694/02
Stores/services through (IN)
GeM
70 Central Procurement Indian Air 742-747/02 & A
bills on account of Force 909/36
payment of Advances
to DPSUs
(Single Tender Enquiry)
71 Central Procurement Indian Air 742-747/02 & A
bills on account of Final Force 909/36
Payment to DPSUs
(Single Tender Enquiry)
72 Payment in respect of Indian Air 746/01 A
ATF bills from IOCL Force
through OJAS(Online)
593
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
73 Payment of ATF/Non- Indian Air 746/01 A
ATF bills to Oil PSUs Force
(Offline)
74 Bills on account of Indian Air 742 – 755 A
Central Procurement of Force
AMC/Repair services
(Comprehensive)
75 Bills on account of Indian Air 742 – 755 A
Central Procurement of Force
AMC/Repair services
(Non-Comprehensive)
76 Accommodation Indian Air -- A
Charges in r/o Foreign Force
Technicians and their
families employed by
I.A.F. for special duty.
77 Cost of Hearing-aids to Indian Air 701/01,02 A
Air Force Personnel & Force
their dependents.
78 Claims in satisfaction of Indian Air 99/786/25 A
Decree of MACT cases Force
79 Purchase or printing of Indian Air 786/3 & 24 A
stationery items from Force
local market/RSD
594
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
82 CAT ‘A’ – Spares for Border 65/069/04 A
Vehicle / Equipment / Roads
Plant
83 CAT ‘A’ – Clothing Border 67/066/37 A
items. Roads
84 Local Purchase: Indian 536/01 A
Contingent Bill- Navy
Generic for MH 110,
106, 103, 204
85 Condiment Indian -- A
Expenditure Navy
Contingent Bill- Post
Audit
86 5% Payment Indian -- A
Contingent Bill (Supply Navy
of BVY items)
87 Rice Contingent Bill Indian -- A
(Dry Ration) Navy
88 Conservancy Bills Indian 560/01 A
Navy
89 Hot Weather Indian 561/00 A
Appliances Navy
90 Telephone Bills (other Indian 658/07 M
than MES, AHQ & Navy
Farms)
91 Misc. Expenses & Unit Indian 692/01 A
Allowances Navy
92 Legal Expenditure Indian 692/40 E
Navy
93 NCC Expenditure Indian -- N
Navy
94 Misc. Grants Indian 581/00 A
Navy
(Annual Library Grant,
595
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
Annual Training Grant,
Amenity Grant,
Educational Training
Grant,
FP&TG, Sports &
Adventure Grant,
TTIEG)
95 Local Purchase: Stores DRDO 856/01 A
purchased locally
96 Local Purchase: DRDO 856/11 A
Hardware
97 Local Purchase: DRDO 856/13 A
Software
98 Local Purchase: DRDO 856/17 A
Computer Stationery
and Consumables
99 Misc. Purchase: DRDO 851/02 A
Personal Expenses
100 Misc. Purchase: Office DRDO 858/01 A
Expenses
101 Release of Funds to DRDO 415/20 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Trade (Electronics)
102 Release of Funds to DRDO 646/02 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Special Equipment’s for
Scientific Laboratories
103 Release of Funds to DRDO 415/17 A
M/s BRAHMOS Central
Aerospace Pvt Ltd:
596
S. No. Type of Bills/ Nature Service Relevant Code Relevant
of Payment Head Documentation
set applicable
for payment
Trade (Missiles) Purchase
104 Release of Funds to DRDO 742/24 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Other than HAL
105 Release of Funds to DRDO 685/00 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Testing of Instruments
106 Release of Funds to DRDO 913/41 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Other sources
107 Release of Funds to DRDO 915/37 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Replacement and
Upgradation of
Weapons Equipment
108 Release of Funds to DRDO 919/36 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Other Equipment
(Trade)
109 Release of Funds to DRDO 908/59 A
M/s BRAHMOS Central
Aerospace Pvt Ltd: Purchase
Other than MGO
110. Payment of ECHS Bills Army 01/365/00 A
597
6.8. List of Documentation Sets required for various
kinds of Bills/ Claims
S. Set Title Type of Bill/ Documents required for payment of a Bill
No. Claim
1. A General 1. Copy of CFA Sanction
2. Contract Agreement / Supply Order
3. Invoice/ Contingent Bill
4. Consignee Receipt & Acceptance Certificate (CRAC) /
Certified Receipt Voucher (CRV)
2. B Manpower 1. Copy of CFA Sanction
hiring/ 2. Contract Agreement / Supply Order
Conservancy 3. Invoice
/AMC 4. Signed nominal roll/satisfactory performance report/Work
completion and satisfactory certificate of the user
3. C ASC (Milk 1. Copy of CFA Sanction
and Milk 2. Quotation submitted by NCDFI / NDDB / DMS / State
Products) Cooperative Milk Federation
3. Contract Agreement / Supply Order
4. Invoice
5. Consignee Receipt & Acceptance Certificate /CRV
4. D Amenity 1. Authorized strength on or after 1st April and 1st October of
Grants each year.
2. Certified that no notification of the disbandment of the unit
has been received up to the date of claiming.
3. The date of raising should be indicated on the contingent bill
when a unit is raised during the course of the year.
5. E Legal 1. Copy of CFA Sanction
Charges 2. Case hearing details
3. Advocate’s bill
6. F DPSU 1. CFA sanction
(MIDHANI)/ 2. Invoice
Capital 3. Inspection note
Procurement 4. Contract/supply order
(Signals)-30% 5. Specific conditions in the contract/ supply order
stage
payment
598
S. Set Title Type of Bill/ Documents required for payment of a Bill
No. Claim
7. G National 1. Ink signed Dispatch Advice cum issue and Receipt Voucher
(DAIRV)
Agriculture
2. Ink signed copy of Financial document Misc (FDM-58) in
Co-op duplicate
Marketing 3. Item Warranty/Guarantee certificate as per RFP
Federation 4. Copy of No. 1 and 2 of DAIRV
Ltd (NAFED)
5. A copy of AT/Supply order with each bill and original
(Dry Ration) copy of AT Note/Supply order with the final /last bill
6. Copy of RFP
7. Specimen Signatures of officer issuing DI, CO authorizing
DAIRV/CRV
8. Ink signed copy of verdict issued by CFL concerned/DGST
9. Ink signed copy of Dispatch Instruction (DI) issued by
Army Headquarters.
10. Transportation Receipts for transportation claims
11. Claim for statutory and other levies to be supported with
requisite documents/proof of payment
599
S. Set Title Type of Bill/ Documents required for payment of a Bill
No. Claim
5. Tax Invoice from the firm
600
Chapter – VII
Works Wing
7.1 Introductory:
This wing deals with the Audit, Payment, Accounting & Financial
Advice functions regarding works carried out by the Military Engineer
Services (MES), Director General Married Accommodation Project
(DGMAP) & Border Roads Organisation (BRO). The MES & DGMAP
primarily carry out their functions in various cantonments under the
audit jurisdiction of concerned Regional PCsDA/CsDA offices of DAD.
Therefore, the associated financial services are provided by the
concerned regional PCsDA/CsDA offices. Regarding works carried out
by the BRO, the financial services are provided by the PCDA (BR), Delhi
Cantt. and its sub-offices.
601
7.2. Objectives
(i) To advise administrative / executive authorities viz. the MES,
DGMAP & BRO, on the financial management aspects of works
and contracts.
(ii) To render advise on revenue aspects relating to rent and allied
charges and maintain revenue related records thereby ensuring
prompt and accurate revenue recoveries.
(iii) To pay promptly and correctly for civil works executed by the
contractors.
(iv) To advise executives authorities on resource management and
provide suggestions for entailing economies in manpower/
machinery utilization.
7.3. Duties
(i) Audit of Administrative Approvals and Technical Sanctions.
602
(viii) Circulation of all important instructions/orders relating to works
issued by the Government of India or any lower authority to all
concerned;
a. Loss of stores
b. Charged expenditure
c. Loss of Measurement Book
d. Lease Agreements which come under the financial powers of
ADGBR/ DGBR
e. Proposals on account of Advance payment to other Central
Government Departments/ State Govt/PSUs etc. relating to
civil works
603
(xix) Monitoring of the IFA functions of sub-offices of DAD attached to
Border Roads Organization.
(xxii) The following items of work of MES expenditure are dealt with in
the office of the C.D.A. (Army) only: -
604
7.4. CLASSIFICATION OF WORKS
WORKS
ORIGINAL REPAIRS
WORKS
ORDINARY SPECIAL
REPAIRS
REPAIRS
(Beyond
(Within monetary
monetary limits
limits provided in provided in
DWP) DWP)
AUTHORIZED SPECIAL
WORKS WORKS
(Within scales) (Beyond scales)
606
7.5. ADMINISTRATIVE APPROVAL
607
7.6. AUDIT OF ADMINISTRATIVE APPROVAL
(ii) That the source from which the funds will be provided is stated;
(iv) That the sanction together with the Approximate Estimate has
been communicated to PCDA/CDA direct by the sanctioning
authority;
(ix) That special works have not been approved in cases where the
introduction of a new practice or change of scale is involved. All
608
such approvals will be challenged in audit as requiring the
sanction of the Government of India;
609
7.7. TECHNICAL SANCTION
610
The competent engineer authority before according technical
sanction to a sub-project must be satisfied that the amount of the
technical sanction for the whole project is not likely to exceed the
amount of administrative approval including the tolerance limit of 10
per cent.
No contract will be made nor work begun till the schedules have
been costed and Technical Sanction given and that in the case of works
carried out by specialist firms on their own designs, Technical Sanction
has been accorded on the basis of the accepted design on receipt of
tender but before acceptance of the contract.
611
7.8. AUDIT OF TECHNICAL SANCTIONS
(ii) That the technical sanction along with the costed schedules of
projects or sub projects has been communicated to the PCDA/
CDA direct by the sanctioning authority;
(iii) That the amount of technical sanction does not exceed the amount
of administrative approval and tolerance limit thereupon;
(vi) That the costed schedules of work does not vary from the
specifications shown in Part II of Approximate Estimates
accompanying the letter conveying the Administrative Approval
unless: -
(vi) In the case of works estimated to cost less than Rs. 50,000/- the
preparation of costed Schedules of Works is discretionary and
need not be insisted upon.
612
7.9. APPROPRIATIONS AND RE-APPROPRIATIONS
Note: Fly leaf instructions for the maintenance of this Register are given at
Annexure ‘7.9.A2’ to this Chapter.
613
7.10. AUDIT OF APPROPRIATIONS AND RE-
APPROPRIATIONS
(a) That the order has not the effect of increasing the amount of the
appropriations without the sanction of the Competent Authority;
(b) That the amount appropriated is available under the head from
which it is allotted;
614
7.11. METHOD OF EXECUTION OF WORKS
Works may be executed by any or by a combination of the
following methods: –
(a) Military labour.
(b) Directly employed civilian labour (DEL).
(c) Contracts.
615
7.12. CONTRACTS
The rules for the issue of tender notices etc., acceptance of Contract
Agreements and the powers of acceptance thereof by the Engineer
Authorities are also provided in Regulations for the MES, Manual on
Contracts and Border Road Regulations.
In the case of MES contracts accepted by the GE, the original and
duplicate copies of contract agreements as well as any amendments and
deviation orders thereto are sent by the GE to the AO/AAO (MES). The
AO/AAO (MES) after carrying out their scrutiny/ vetting will forward
duplicate attested copies to o/o the PCDA/CDA.
Note: Particulars of all the contracts received in this section will be recorded in
a Register to be opened for the purpose. The fly leaf instructions and the
616
Proforma of the above register are contained in Annexure ‘7.12.A3’ to this
Chapter.
(ii) Blank spaces are either filled in or a line is drawn through such
spaces;
(iii) Rates including the percentage above or below the schedule are
expressed in words as well as in figures. Even where the contract
617
form does not provide for the rates to be shown therein, it should
be seen that the Engineer Officer concerned exhibits the rates in
words as well as figures.
618
7.13. AMENDMENTS TO THE CONTRACTS
(b) to any amendment after the contractor has signed his/her final bill
or in the case of running or term contracts for minor works,
maintenance, supplies, etc., after expiry of the period covered by
the contract.
619
7.14. DEVIATION ORDERS
(ii) The manner in which the deviations are to be measured and priced
is stated;
(v) The proposed Deviation is within the terms of the Contract and
does not have the effect of changing the scope of the contract;
(vi) The Deviation Order has been signed by the Contractor and
approved by the Competent Authority;
620
(vii) The pro-rata /Star rates, if any, have been checked by the SW or
ASW (MES) (when SW is not posted) / SSW. Such rates will be
checked cent percent in audit.
(ix) The Deviation Order does not result in the value of the contract
exceeding the amount of the Technical Sanction / Administrative
Approval (including tolerance limit);
Note: All extensions of time granted through DOs/ Covering DOs will be
recorded in Register of Extension DOs. Fly Leaf instructions for the
maintenance of the register and its Proforma given in Annexure ‘7.16.A6’ to
this chapter.
621
7.15. EARNEST MONEY AND SECURITY DEPOSITS
(a) Contractors who are borne on the list of approved contractors for
the areas concerned, and have deposited the Standing security
appropriate to the class in which they are registered.
(b) Contractors who are not borne on the list of approved contractors
at the time of issue of tender forms.
622
The prescribed forms of security are:
A Government Securities
B State and municipal Debentures At 5 % below market price or at
C Port Trust Bond face value, whichever is less
D Deposit receipts of the SBI and other At market price
Nationalized banks
E Guarantee Bonds executed by the SBI and At market price
other Nationalized banks
G Post office cash certificates At market price
H National saving certificates At market price
Note: The above forms are required to be pledged in favour of PCDA/CDA
concerned/ PCDA (BR)
NOTE 3: The fly leaf instructions for the maintenance of the register of
Security Deposits are contained in the Annexure ‘7.15.A7’ to this Chapter.
623
Enforced recoveries from Contractors from their Security Deposits
will be affected in communication with the Chief Engineer of the
Command concerned.
624
7.16. REFUND OF SECURITY DEPOSITS
The following procedure for the refund of Security Deposits will
be followed:
(a) The contractor applies to the authority with whom the Standing
Security is lodged (CE (P)/DGBR), for the release of the security Deposit.
The CE (P)/DGBR writes {under advice to the PCDA/ CDA/PCDA
(BR)} to all engineers to render him/her a "No Claim Certificate" to the
effect that :-
625
the Security Deposit register under the signature of the Officer – in –
Charge ‘Works’ Wing.
(a) The contractor applies to the Accepting Office with a "No Demand
Certificate" on IAFA 451 for release of security.
(c) PCDA/ CDA on intimation from the CE calls for "No Claim
Certificate" from AOs.
(d) The CE writes to the CDA with the Contractor's "No Demand
Certificate" and GEs "No Claim Certificate" to authorize the GEs to
release the security.
(e) The PCDA/ CDA authorize the release of the Security after receipt
of certificates at (d) above and also the "No Claim Certificates"
from AOs.
626
(f) When Accepting Officer is other than the CE the procedure laid
down in Sub-Para (a) to (e) will be followed with necessary
modifications.
627
7.17. STOCK VERIFICATION OF SECURITIES
628
7.18. BILLS & PAYMENTS
(a) All RAR Bills in respect of MES Contracts are paid by o/o the
AOs (GE) subject to post audit in this section.
(b) All RAR Bills in respect of MAP Contracts are paid by the
‘Works Wing’ of the Regional PCsDA/CsDA .
(c) All RAR Bills in respect of BR Contracts are paid by o/o the AOs
(Project/ Task Force)
(b) All Final Bills in respect of MAP Contracts are paid by the
‘Works Wing’ of the Regional PCsDA/CsDA .
(c) All Final Bills in respect of BR Contracts are paid by o/o the
AOs (Project/ Task Force)
629
do not warrant the return of a bill. In such cases, bills should be passed
for payment subject to compliance with necessary remarks and
observations.
630
7.19. POST – AUDIT OF BILLS
The list of bills paid during the month together with the necessary
supporting vouchers in original duly listed is rendered by the MES
Officers to the PCDA/ CDA concerned soon after the accounts of the
month is closed.
The paid vouchers received from MES Officers will be dealt with
as under:-
631
7.20. DEMANDS
633
7.21. ANNUAL REVIEW OF WORKS EXPENDITURE
634
S. Relevant Para of the Contents
No. Appropriation A/Cs
4. Statement C Part I Non-Compliance with basic rules laid down in DWP
Para 15 (a)
5. Statement C Part II Cases where there is delay in issue of Administrative
Para 15 (b) Approval.
6. Statement D Para 21 Irregularities in operation of Contracts
(a), (b), (c) & (d)
Annexure: Particulars of Contracts wherein extension of
time granted was 100% and above
D-1: Cases in which tenders other than the lowest
have been accepted
D-2: Cases of defective drafting of contract
D-3: Cases in which work was started / carried out
without concluding contract.
D-4: Cases in which contract rates / amount were
enhanced without increasing the scope of works to be
carried out by the contractor (s)
D-5: Cases in which long term contracts concluded
were not considered financially sound
D-6: Cases in which extension of time were granted.
Including Annexure showing particulars of Contracts
wherein extension of time granted was 100% and
above over the original period of completion.
D-7: Cases in which DOs were issued late or after the
completion of work.
7. Statement E Para 20 Statement Showing Rush of Expenditure in MES
during last month of FY
8. Statement F Para 18 Statement showing overall position of Rent & Allied
Charges as per LF Bills issued up to 28thFeb position
as on 30thJune
9. Statement G Para 23 Actual working of SSR- Contracts costing Rs 1 Lakh
or more
10. Statement H Para 22 Statement of Quantitative System of Stores
Accounting
11. Statement I Para 16 Statement Showing number of operational works
carried out during the FY and expenditure incurred
there upon
Annexure: Breakup of Allotment Vs Expenditure
Annexure: Job wise Construction Accounts
635
S. Relevant Para of the Contents
No. Appropriation A/Cs
12. Statement J Para 24 Statement Showing the cases of Reduction/
remission of Departmental Charges for the Year
13. Statement K Part I Statement Showing comparison of actual expenditure
Para 12 with original grant and Final Grant for the FY
(Revenue)
14. Statement K Part II Statement Showing comparison of actual expenditure
Para 12 with Original Grant and Final Grant for the FY
(Capital)
15. Statement K Part I Statement Showing comparison of actual expenditure
Para 12 (MAP Works) with Original Grant and Final Grant for the FY
(Revenue)
16. Statement K Part II Statement Showing comparison of actual expenditure
Para 12 ( MAP Works) with Original Grant and Final Grant for the FY
(Capital)
17. Para 17 Loss Statements awaiting Sanctions
18. Para 19 Statement showing recovery of outstanding Barrack
Damages
19. Para 21 (e) Statement showing overpayment/short or no
recoveries from contactors still outstanding
636
7.22. Appropriation Accounts in respect of BRO
637
7.23. RE-APPROPRIATION STATEMENTS OF
BUILDINGS
638
ii. That no religious body will ever acquire any
permanent rights whatsoever over the accommodation
and
iii. That the property will not at any time be dedicated.
639
7.24. DEMOLITION STATEMENTS OF BUILDINGS
(iii) The cost of demolition and the value of the salvage materials is
recorded in the demolition statement.
640
7.25. TERMINAL COMPENSATION CLAIMS
(i) In cases where initial records of properties at the time these were
taken over by the Defence are not available, the relevant information
is obtained from the municipal records, land acquisition records, etc.
(iii) The compensation payable against each item has been assessed
having regard to its condition at the time of taking over.
(v) The actual rates adopted for assessment of items compare favorably
with those shown in the "Schedule of prices” plus the percentage
generally quoted in respect of MES Works.
(vi) In cases scheduled rates are not applicable, it should be seen that the
assessment compares favorably with the market rates.
641
(ix) No element of loss or profit from properties has been made since
payment of rentals according to agreement covers this loss.
Such a claim can only be entertained from the person to whom the
possession is granted on de-requisitioning. It may also be ensured that
the/she is the same person who was originally compelled to move out of
the premises consequent upon the requisitioning.
Besides the above points, the o/o the PCsDA/CsDA are at liberty
to scrutinize the claims in more detail to safeguard the interest of the
State. It may, however, be remembered that terminal compensation
claims are the contractual liability of the State and therefore should not
be linked with recovery or the write off of Barrack Damages.
All Terminal Compensation Claims will be pre-checked before
sanction on the above lines, whether they fall within the competence of
lower authorities or that of the Government of India.
642
Terminal Compensation Claims in respect of lands at the de-
requisitioning stage are assessed by the Collectors and no responsibility
devolves on the PCsDA/CsDA.
643
7.26. AUDIT OBJECTIONS
(i) That the draft Para has been concurred in personally by the
PCDA/CDA.
(ii) That the local administrative authorities have been apprised of the
Draft Para.
(iii) Whether or not the irregularities mentioned in the draft Para were
detected in Internal Audit.
644
7.27. ARBITRATION AWARDS
646
7.28. Audit Reports: Charged Expenditure Cases
When a payment is to be made in satisfaction of an Arbitration
Award or a decree/ judgement of any Court, the payment will be
termed as ‘Charged’ on Consolidated Fund of India. Sanction for
Charged Expenditure and allotment of funds under charged head falls
under the powers of concerned Service HQrs. It should be ensured that
all the sanctions for charged expenditure received within a financial year
are exhausted well within the financial year concerned, otherwise the
sanction so obtained will lapse and a fresh sanction will be required to
be obtained in the new financial year.
647
(v) Memorandum of Award
(vi) Summary of Disputes
(vii) Delay Report
(viii) Copy of Arbitration Award
(ix) Copy of Judgment of Court
(x) Copy of legal Opinion of Central Govt. Standing Counsel
(xi) Decision of Accepting Officer for implementation of Award/
Judgement
(xii) Certificate of Charged Expenditure
(xiii) Recommendations of Chief Engineer
648
7.29. MEASUREMENT BOOK
649
7.30. LOSS OF MEASUREMENT BOOK
650
7.31. LEASE AGREEMENTS IN RESPECT OF BORDER
ROADS LAND WHICH COME UNDER THE FINANCIAL
POWERS OF ADGBR/ DGBR
(i) That the necessity has been accepted by the competent authority
stating the purpose of hiring /lease;
(iii) That the Agreement has been concluded in the standard format;
(iv) The terms of contract must be precise, definite and without any
ambiguities. The terms should not involve an uncertain or
indefinite liability.
(v) That the Agreement has been signed by both the parties.
(vi) That the period of lease/hiring, financial effect and payment terms
have been clearly mentioned;
(vii) That the approved site plan /layout of the property has been
attached.
(viii) That the entitlement of the property is clear and free from
encroachment.
651
7.32. PROPOSALS ON ACCOUNT OF ADVANCE
PAYMENT TO OTHER CENTRAL GOVT. DEPARTMENTS/
STATE GOVT/PSUs, etc. RELATING TO CIVIL WORKS
652
7.33. PROJECT APPRAISAL/PROJECT REVIEW
(i) All the proposals have been cleared within the stipulated time;
(ii) The quantum of liability committed does not exceed the allotted
budget for the financial year;
654
7.35. PAYMENT OF COST OF MAINTENANCE OF
P.O.W. CEMETERIES
655
7.36. VERIFICATION AND ADJUSTMENT OF THE
COST OF VEHICLES ISSUED BY THE ARMY TO THE MES
IN THE HALF-YEARLY STATEMENT RENDERED BY IHQ
OF MOD (ARMY)
656
7.37. ADJUSTMENT OF DEPARTMENTAL CHARGES
FOR WORKS DONE BY MES IN RESPECT OF NAVY / AIR
FORCE
657
7.38. REPORTS & RETURNS
(i) Monthly Expenditure Returns (MER) for MES, MAP & BRO Works
(separate reports).
658
7.39. SUB-OFFICES INVOLVED IN WORKS
ACCOUNTING
659
7.39.2. Assistant Accounts Officer (Barrack/ Stores
Officer)
A separate branch functions in the MES to deal with the recovery
of licence fee and allied charges and supply, hold and issue of furniture
and stores. It is called the Barrack/Stores Branch wherein
Barrack/Stores Officer (BSO) is in-charge of this sub-division under the
division of the Garrison Engineer. A Separate A.A.O. with the necessary
Staff is attached to the Office of every Barrack/Stores Officer who is
responsible for the Revenue work of this Branch.
660
7.39.3. Accounts Officer (Project/ Task Force/Base
Workshop/Stores Division/Records GREF/ LCGDBR)
Functions and responsibilities of Accounts Officer (Project)/
Accounts Officer (Task Force)/ Accounts Officer (Base
Workshop/Stores Division)/ Accounts Officer (Records GREF)/
Accounts Officer LCGDBR) are more or less the same in relation to
Border Roads as those of the functions and responsibilities of AO (GE) in
MES with the exception to ensure that the resources placed at the
disposal of GREF Formations are utilized for the purpose for which
these are meant. For this purpose, DCDA/ACDA/SAO/AO/AAO will
also act on behalf of PCDA (BR) as his accredited representative as an
Integrated Financial Adviser to the respective Chief Engineer Project
and Commander Task Force.
661
7.40. ROLE & FUNCTIONS OF AO (GE)
(iii) Check of all bills and voucher paid by the GE/ Imprest Holding
SDOs, from their Cash Assignment/ Imprest.
662
(xi) Pay Fixation in respect of Industrial Personnel deployed in the
MES Formation.
663
7.41. ROLE & FUNCTIONS OF AAO (BSO)
The following is a list of the main items of work done in the AAO
(BSO)'s office:-
(iii) Preparation and issue of licence fee bills and watching the receipt
of acknowledgements from the PAOs and duplicate copies of the
top lists from the Principal Controllers / Controllers offices.
(vi) Watching the recovery of landing and housing charges billed for
by the MES authorities against private companies
664
7.42. MAIN FUNCTIONS & DUTIES OF ACCOUNTS
OFFICES ATTACHED TO BRO UNITS/FORMATIONS
665
7.42.2. Duties as an Internal Auditor:
(i) Audit of all kinds of Sanctions and Orders issued by the CFA
lower than the Govt. of India,
666
(vii) Authorization of payment on account of Contract on Annual
Maintenance Service.
667
sanctioning power of which comes under the delegated financial
power of CE(Project)/ Commander Task Force.
668
Annexure ‘7.6.A1’
IAFW - 1816
Register of Approvals
& date of
receipt
1 2 3 4 5 6 7
No. & Date Issuing Amount Revised No. & Date Issuing Amount
of letter Authority Time of of letter
conveying Completion conveying Engineer
Revised Technical Authority
Adm. in weeks Sanction
Approval (s)* & date
of receipt
(if any) &
date of
receipt
8 9 10 11 12 13 14
669
Contract Accepting Amount Name of Date of Probable Completion
Agreement Authority the Work date of Cost
(s) No. & Contractor Order No. 1 Completion
Year &
date of
receipt
15 16 17 18 19 20 21
670
Annexure ‘7.9.A2’
4. The number and date of the letter under which allotment or re-
appropriation is communicated would be shown in the column
provided and at each stage; the balance un-allotted as exhibited in
Col. 8 of the register should be agreed with the balance shown in
the allotment / re-appropriation letters. The file and page number
where the letters of allotment is recorded should be indicated
under the No. and the date of the letter.
671
5. Rules for the allotment and transfer of funds are given in the
Defence Works Procedure. It will be seen that orders contained
therein have been closely followed.
Head...................................... Area..............................
672
Annexure ‘7.12.A3’
673
7. The drawings (if any), should be kept along with the Contract
Agreement, but wherever it is not possible to file the drawings
along with the Contract Agreement due to the unusual size of the
drawings, they may be kept separately in safe custody of the
Officer-in-Charge and the fact noted in the Contract Agreement
file and in column 16 of the Register. When the CAs are sent to
Establishment Wing the concerned drawings will also be sent to
them for safe custody.
REGISTER OF CONTRACTS
Contract Name of Description Name of Contract Percentage Period of Whether
Agreement the of the Bank the Amount above or contract in tendered
No. & Year Division Contractor below SSR case of through
term open
contract competition
and
Handling
Contract
1 2 3 4 5 6 7 8
674
Annexure ‘7.12.A4’
8) If, however, the case is one of re-tendering the CST relating to the
first set of tenders has been forwarded.
675
11) The contractor was asked to reduce his/her rates which are
freakish in nature.
13) The contractor was brought on the approved list before awarding
the contract. His/her Index No. and date of enlistment are given.
20) CA No. and year have been noted on the reverse of the drawings.
21) The exact No. and location of points from which supply of water /
electricity will be made available have been specified/indicated.
22) If the contract caters for supply of water by MES, the contractor
has expressed his/her willingness in writing to draw water from
MES source of supply.
676
23) The name of the signatory of the CA has been indicated and a
certified copy of the powers of attorney / affidavit / partnership
deed / Memorandum of articles of Association has been
forwarded.
24) That the contract agreement concluded is for the services for which
the MES is responsible under rules;
25) That the terms and conditions of the contract are so worded as not
to admit of any two alternative interpretations being placed
thereon;
26) That the contract does not include uncertain or indefinite liabilities
for either side;
27) That the legal aspects of the contract have been considered where
necessary;
29) That the contract has not been made by or on behalf of a minor;
32) That an index letter and serial number has been allotted to the
contract;
677
33) That the Administrative Approval has not lapsed and the contract
is not likely to cause an excess over the amount of the
Administrative Approval;
34) That the details of the original works(s) and special repairs shown
in Schedule 'A' of the Contract Agreement conform to the
Administrative Approval and Technical sanction thereof;
35) That works which provide for the restoration of buildings, roads;
installations or services rendered unusable by a extraordinary
cause e.g. a building damaged by storm, fire or earthquake, are
treated as original works and not ordinary / special repairs;
37) That the sanction of the Chief Engineer of the Command to the
hire of the T & P at the rates shown in the Schedule 'C' of the
contract Agreement exists;
39) That the contract does not overlap any existing contract;
678
(b) Where a limit lower than Rs. 20,000 has been specified it
will be seen that the approval of the CWE concerned has
been obtained thereto;
(c) In schedule 'B' of the contract only those stores are included
which either come under the category of controlled stores or
are difficult to obtain in the open market. This system will
have the effect of lowering the Contractor's rates as the
contractors are saved the risk and trouble caused by non-
procurement of these stores.
(a) The services for which the contract has been concluded do
not come under the term contract for the area.
(b) In other special cases e.g. when the local contractors are not
capable of tendering on lump sum basis.
679
(c) When there is difficulty in estimating the quantities correctly
until the work has been commenced (e.g. extensive root or
floor repairs or other large internal alterations).
In cases (a) and (b) above, it will be seen that prior approval
of the engineer authority immediately superior to that empowered
to make contracts has been obtained unless the contract is accepted
by the Chief Engineer in which case he/she will be the deciding
engineer authority.
Check the rates in the contract with the Schedule of prices and
scrutinize special rates, if any,
(a) See that the rates at which materials are to be supplied, time
allowed for delivery, place of delivery, etc., are specified.
(a) Ascertain if the ASC are unable or unwilling to carry out the
conveyance of material on behalf of the MES.
(b) Compare the rates allowed with these of the ASC Contract if
any,
680
(b) See that it is concluded in respect of a piece of work where a
rate only is agreed upon without reference to the total
quantity of work to be done, or to the work to be done
within a given period.
(a) See that the articles of furniture, for the supply of which the
contract has been concluded, are the authorized articles of
MES supply.
See that the provisions of the Rules with regard to the insurance of
the buildings in Para 637 MES Regulations have been observed.
(b) See that the rules regarding the execution of such agreements
as given in Section 10 of MES Standing Orders have been
followed.
681
(xii) Contract for Handing Engineering Stores (IAFW-2320):-
(a) See that the conversion table at Schedule 'B' agrees with the
Weight/ Conversion shown for corresponding items in
Standard Demand List of Engineer Stores (S.D.L.E.S.).
(b) See that the various processes given at Schedule 'A' do not
overlap each other.
682
Annexure ‘7.12.A5’
683
Annexure ‘7.14.A6’
684
Annexure ‘7.15.A7’
685
6. Certificate regarding physical existence of securities will be
endorsed at the time of annual stock verification and transfer of
charge of Sr.AO/AO/ AAO.
686
Annexure ‘7.15.A8’
3. The register will be reviewed on the 5th of every month and cases
in which Bank Guarantee Bonds are due to expire after two
months and have not yet fallen due for release will be brought to
the notice of the MES authorities concerned for arranging their
extension / renewal and, if necessary for encashment. In case of
Bank Guarantee Bonds in lieu of security deposits, a copy of such
communication will be endorsed to the bank concerned as a
'Notice of Demand' referred to in Para 3 of Bank Guarantee.
688
Annexure ‘7.18.A9’
7. The store statement attached to the RAR/ final bill has been
technically checked and bears the requisite endorsement under the
signature of SA/ASW/SW.
689
(c) Statement of stores
(d) T&P Statement.
(e) Water recovery statement.
(f) Compensation, water, electricity recovery statement.
(g) Copies of work / deviation orders together with copies of
Statement/ Special rates.
(h) Abstracts / Requisition
(i) Demolition Certificate
(j) Completion Certificate.
(k) Correction sheet showing financial effect due to amendment
during technical check.
10. The requisite provision exists in the CA for issue of stores under
Schedule 'B' T & P under Schedule 'C' Transport under Schedule
'D' and rates recovered, therefore tally with the rates provided in
these schedules.
11. AO’s certificate of check with the Log book has been looked for on
the statement in respect of Schedule 'C' recovery for the use of T &
P on maintenance day is effected.
12. All advances paid against the CA on the RAR's have been
recovered in the final bill quoting CBI No. and dates.
690
15. In respect of RAR/ final bill for periodical services the following
certificates have been furnished:
(a) Building shown in the CA have been checked with the
RPMB/RTMB.
(b) Buildings provided in the CA exist at site.
(c) The area of periodical services shown in the CA tallies with
the area recorded in PSMBs.
(d) The periodical services to buildings have been carried out
after the prescribed interval and it has been verified by the
AAO and the certificate is attached with the bill.
(e) Certificate from the AO GE to the effect that PSMB to which
changes relate have been checked by the RAO concerned and
relevant pages have been checked by him/her is attached.
20. The final bill has been technically checked by surveyor of works
and bears endorsement to this effect in the cage provided in the
final bill.
691
21. The bills for the purchase of stores have been audited as per
existing instructions.
24. That there are not wide unexplained divergences between the rates
sanctioned for similar items of work at different times and for
different stations.
692
Annexure ‘7.27.A10’
Sl. No. & date of Name of the Name of CA No. & Party who
No. letter Garrison/Div. Contractor Year & final has gone to
appointing an Bill CBI No. Arbitrator
arbitrator & month
1 2 3 4 5 6
File No. Nature of No. & Date No. & date of No. & Date of
opened for dispute and of statement statement of PCDA’s/ CDA's
the case amount of plaint Defence approval to the Govt.
case plaint/Def.
7 8 9 10 11
693
Chapter – VIII
Integrated Financial Advisor (IFA) Wing
8.1.1. Introduction:
694
units would be comparatively easier. These initiatives planted the seeds
for formulation and implementation of the New Management Strategy
(NMS) for the three Services, leading to substantial delegation of
financial powers in Revenue expenditure to the three Services during the
period 1996 to 2000, whereby a substantial portion of Revenue budget
came under the delegated powers of Service HQrs.
(ii) IFA system in the main ministry i.e. Department of Defence was
introduced in 1983.
695
acting as an Authority-cum-Accountability Centre and was to be
responsible for cost effective management of all equipment
management activities of the Army. This centre was to monitor
expenditure on various items of AOC Stores against discipline-
wise budgetary allocations. It was also to be responsible for sub-
allocating the budget to various Budget Centres.
(vii) IFA (Army) at AHQ and IFAs in CODs were to render financial
advice to various Ordnance functionaries.
(ii) With this IFA system has been implemented at Command Level
and each command HQ has been provided with a dedicated IFA
and Deputy IFAs.
696
(iv) Dedicated IFAs have now been provided at Corps levels and also
at CODs.
(iii) The IFAs are expected to bring requisite financial expertise and
perspective of Government financial management in rendering
professional advice to the executive authorities in all matters of
financial implication.
(vi) IFAs and their staff must remain accessible to executive authorities
for advice and consultation at all times and must ensure open
communication with all stakeholders in pursuit of effective
financial management.
(vii) IFAs must maintain absolute integrity and also ensure the same
from their staff. They must always keep in mind that they are
under constant observation of the entire hierarchy of the
organization they are serving.
697
IFA WING AT DAD HQRS
8.2. Objectives:
698
(vii) To provide suitable training to IFAs
(viii) To keep a watch and get the SOPs formulated and updated by
Service HQrs on different subjects as the case may be.
(ix) To prepare & circulate check lists for the guidance of PIFAs/IFAs
699
8.4. ROLE & DUTIES OF PIFA/ IFA OFFICES
(i) The basic role of IFA has been notified by Ministry of Finance as
rationalized vide OM F.No.5(6)/L&C/2006 dated 1.6.2006.
(ii) As per this redefined charter, FAs are expected to bring requisite
financial expertise and overall perspective of financial
management of the Govt in rendering professional advice to the
administrative authorities.
(v) He/she will interact for his day to day function with HQrs/Lower
formations
(vii) He/she will render all other assistance on the financial matters.
700
Thus, IFAs will be associated right from the stage of initiation of
proposals for procurement/ development till placement of orders for
procurement/ developed.
701
VARIOUS ROLES OF IFAs
702
8.5. Scope of Work of IFA:
(iii) IFA may even challenge the necessity for spending so much
money or on such a scale to secure a given object.
(vi) In fact, IFA can ask every question that might be expected from an
intelligent taxpayer bent on getting the best value for his money.
703
8.6. Stages of involvement of IFA in expenditure proposals:
B. Tendering Stage
704
8.6.1. ACCEPTANCE OF NECESSITY (AON) STAGE:
(i) Critical examination of the justification given for the item in SOC
and main noting.
(iv) The nomenclature, quantity and cost of item given in the present
proposal should be compared with information given in the
Annual Revenue Procurement Plan (ARPP). Queries are to be
raised in case of any differences in the two.
(i) Match the ceiling of powers given in Schedules with the total
likely expenditure given in the proposal. It is to be carefully seen
that the proposal has any add-ons and whether they have been
taken into account for calculating the total value of the proposal.
(ii) For item of recurring nature ascertain the period for which the
present case has been sent. Critically examine this issue to ensure
that no splitting of expenditure has been done.
(iii) For processing cases of similar items but with different sizes, the
relevant Govt/CGDA decision may be kept in mind as it differs
from item to item. For example, in case of drugs/consumables of
same nomenclature but having different sizes/strengths, MoD
vide their letter dated 8.5.2006 has clarified that they will be
treated as different items and will not be considered as splitting of
powers, provided a certificate is given by Addl. DGAFMS (E&S).
(iv) Ensure that CFA's powers are being exercised by CFA himself as
delegated powers cannot be re-delegated to lower authorities by
the CFA.
(v) Check whether or not the type of item proposed is covered under
the purposes/budget head for which powers are delegated in a
Schedule, conditions given in the schedule/ govt orders / SOPs
etc.
707
three years the anticipated value of drawal for three years should
determine the CFA.
(viii) Higher CFAs are authorised to sanction cases falling within the
powers of the lower CFAs within the same chain of CFAs in a
particular sub-Schedule.
(i) Ensure that the Minor and Detailed heads is mentioned correctly
as per MoD orders and CGDA guidelines. Consult Classification
Hand Book, if necessary. Also make sure that items chargeable to
Capital heads are not procured under Revenue heads/powers and
vice versa unless covered under Capital Booking Revenue
Procedure (CBRP) enunciated vide MOD(Fin) letter No.2(2)
B.I/2008 dt 13.01.2011
(iii) Look for the progressive expenditure given in the file and add the
committed liabilities and estimated value of current case to ensure
that this total does not exceed the allotment under this head. For
this purpose following details may be sought:
a. Code Head under which the expenditure is proposed.
b. Total allocation under each Head.
c. Committed Liability carried forward from previous year.
d. Balance available for fresh commitments in current FY.
708
e. Commitments already made during the current FY.
f. Cash outgo expected in current FY against above based on
schedule of delivery and payment terms in supply
orders/contracts.
g. Net balance available for further concurrence.
(iv) In view of the fact that financial commitment is not created at the
AoN stage, proposals for AoN may be considered for concurrence
in anticipation of funds becoming available subsequently, where
such proposals are included in the Priority Procurement Plan
(PPP), Planned Provisioning Review, Planned Repair Programme
or pertain to contract for recurring requirement such as
conservancy services, AMC, etc. In other cases also, concurrence
for AoN may be accorded, on case to case basis, keeping in view
the lead time involved for the procurement. However, in all cases,
financial concurrence for expenditure sanction/issue of supply
order/ conclusion of contract should be accorded subject to the
allocation being available under the concerned budget head.
(v) In case of stores having a long lead time a purchase proposal may
be processed without linking it with actual availability of funds
and the supply order/contract placed in the last quarter of the
financial year when delivery will take place in ensuing financial
year (s) and there is reasonable assurance of availability of funds
in the budget(s) of that/those year(s) taking into account the
committed liabilities.
(vii) Ask for status report in respect of all carry-over cases whenever a
709
new case is put up by users.
710
(ix) Clause regarding the purchaser's right of rejection of any or all
tenders without assigning any reason has been included in the
RFP. This clause can be invoked in cases where it discovered after
opening of tenders that the requirement has ceased to exist or
there is a major change in technical specifications.
(xiii) AMC clause has been included in the RFP where required, asking
the bidder to give confirmation of AMC for the life of the
equipment specifying the minimum years for which AMC should
be provided and the rate in terms of percentage of cost of
equipment for the same.
(xiv) The buyer shall have the right to terminate the contract in part or
in full under the laid down conditions.
(xv) The seller has no right to give, bargain, sell, assign or sublet or
otherwise dispose of the Contract or any part thereof, as well as to
give or to let a third party take benefit of advantage of the present
contract or any part thereof.
711
8.6.2. TENDERING STAGE: As per prevalent edition of GFR,
GeM portal is to be mandatorily utilised for tendering and non-
tendering cases. The IFA is required to be involved in following steps of
tendering stage:
(ii) Revision of commercial bids - In a two bid tender, where there was
a need for revision of commercial bids (Para 4.12.11 DPM-2009),
ensure that equal opportunity has been given to all technically
acceptable vendors to give their revised commercial bids in a
sealed cover. In addition it may be ensured that approval of CFA
with IFA consultation has been obtained as per Para 4.12.12DPM
2009.
712
to associate such a representative.
713
offered inclusive of Freight and Insurance etc., as indicated in the
price schedule of Bid documents but exclusive of Octroi/Entry Tax
which will be paid extra as per actual, wherever applicable. The
ultimate cost to the state on delivery to the consignee's premise
should be the deciding factor for ranking of bids. Some factors
which need to be taken into account are given below for guidance:
➢ When the competition is only among the Indian Suppliers, the
FOR prices at destination (consignee's premises) should be the
basis for ranking
➢ If the competition is amongst foreign suppliers, the basis for
comparison should be the landed price at destination
(designated port) only
➢ When the competition is between indigenous and foreign
suppliers, the basic cost (CIF) quoted by foreign suppliers
should be the basis for comparison with the basic cost offered
by the indigenous suppliers, after offloading ED, CST/VAT
and other local taxes and levies.
714
g. Material composition and component-wise costing
h. Technological intricacies involved
i. Whether current production or otherwise
j. Maintenance requirements, spares and warranty, etc.
(ii) Spare Items Cases: Spare Items' Cases For procurement of spare
parts, consumables and small value contracts which are supplied
in the past, the price reasonableness may be determined after
comparing with last purchase price after factoring in changes in
price indices published by the Government sources.
(iv) Last Purchase Price: LPP is one of the relevant factors in deciding
the price reasonableness. However, following needs to be
considered while comparing the quoted rates with the LPP:
a. LPP of more than three years vintage is not taken as a real scale
for comparison. However, such LPP could be used as an input
for assessing the rates.
b. LPP should pertain to a past successfully executed order of
similar magnitude and scope of supply.
c. Factors like basket price and bulk discount offered need to be
taken in to account while using LPP as a scale for comparing
prices.
d. Price variation clause, if any, and the final cost paid by the
Govt. in respect of last purchase to which LPP needs to be
considered.
e. Factors like items supplied against LPP being of current
production or ex-stock supply need to be taken into account.
f. Market conditions and extraneous factors like re-starting
715
production lines due to obsolescence may also have to be
considered.
716
8.6.3. EXPENDITURE SANCTION STAGE: The Expenditure
Sanction Stage examination of an expenditure proposal by the IFA
comprise of following functions:
(3) Allotment of U.O. Number: After CFA has approved the case,
communication of concurrence may be given through a formal U.O.
number. Ask the user to make mention of U.O. number in the sanction
letter and Supply order/contract to enable PCDA/ CDA to admit case in
717
audit.
(7) Contract Effective Date: Ensure that the contract effective date is
invariably indicated in each contract as per agreed tern and conditions.
Normally the date of signing of the contract is the effective date of
contract except when specifically provided otherwise in the contract.
718
8.6.4. POST CONTRACT MANAGEMENT: All amendments to the
contracts, which have financial implications including short closing and
delivery period extensions (with or without LD) should be approved by
the CFA in consultation with the IFA where the original contract was
conclude with the concurrence of integrated finance.
(ii) Such situations may arise where contract provides for price
variation clause or variation in Govt taxes and levies and the
contract provides for their reimbursement as per actuals, it is to be
ensured that Financial Advisor is consulted for vetting of price
variation clauses/exchange rate variation clauses.
(i) When the supplier fails to honour any part of the contract
including failure to deliver the contracted stores in time.
(ii) When the contractor is found to have made any false or fraudulent
declaration of statement to get the contract or he/ she is found to
be indulging in unethical or unfair trade practices.
(iv) When the item offered by the supplier repeatedly fails in the
inspection and the supplier is not in a position to either rectify the
defects or offer items conforming to the contracted quality
standards.
(vii) See whether legal advice was necessary and check for positive
recommendation of legal advice for cancellation of Contract.
723
non discharge of contractual obligations leads to termination of contract,
immediate action to encash the PBG during its validity should be taken.
(8) Price Variation Adjustment: The Price Variation Clause and its
implication is to be vetted by IFA. If there was a Price variation clause in
RFP and the case is received to concur the case for price adjustment at
execution stage, then following points are required to be seen:
724
(vii) No price adjustment shall be payable on the portion of contract
price paid to the contractor as an advance payment.
(i) Under this clause the purchaser retains the right to place orders for
additional quantity up to a maximum of 50% of the originally
contracted quantity at the same rate and terms of contract.
(ii) Such option is however available only during the original period
of the contract provided the clause is included in the contract.
(vi) Where the contract also includes a Repeat Order clause, it may be
ensured that the total quantity under Repeat Order and the Option
Clause does not exceed 50% of the originally ordered quantity.
(10) Repeat Order: Repeat Order against a previous order may be placed
at the same terms and conditions as per the original order/contract with
the approval of the CFA and concurrence of the IFA, wherever required
as per delegation of financial powers. The exercise of the Repeat Order
option is subject to the following:
(ii) Repeat order should be placed within 06 months from the date of
725
supply against the previous order.
(iii) Items ordered against the previous order should have been
delivered successfully.
(vi) The original order should have been placed on the basis of lowest
price negotiated and accepted by the CNC, and not on the basis of
delivery or any other preference.
(ix) Where the contract also includes an Option clause, Repeat Order
may be placed for only such quantity which along with the
quantity for which Option clause may already have been
exercised, does not result in the total quantity under the Option
clause and the Repeat order exceeding 50% of the originally
ordered quantity.
(x) CFA shall be decided taking into consideration, the value of the
originally ordered quantity and the Option clause/Repeat order
quantity.
726
testing/evaluation, erection and commissioning warranting
synchronized action, ensure that a formal structure is put in place to
review major physical & financial milestones with reference to PERT
chart with a view to avoiding time and cost overruns.
727
8.7. INVOLVEMENT OF IFA IN WORKS PROPOSALS
728
8.8. SCRUTINY OF WORKS PROPOSALS BY IFAs
730
General Points to be seen during scrutinising Works proposals
a. See whether case has been included in the MWP of the concerned
year?
b. Do the board proceedings include all the requisite certificates –
(i) Availability of land
(ii) Availability of furniture
(iii) Source of electricity & water
(iv) Accommodation statement Part I & II
(v) Clearance of station Commander
(vi) Engineer Appreciation
(vii) Statement of case
(viii) Layout plan
c. Ascertain whether the work is authorized or special. If special,
whether proper reasons in justification have been given and these
are found acceptable. In the case of authorized work, whether
relevant authority has been quoted and whether the prescribed
scales have been observed?
d. Is the size of the proposed work justified keeping in view the
requirements and existing availability?
e. Whether the value of the work assessed in realistic as per SSR
(Standard Schedule of Rates) updated with reference to market
trend/conditions?
f. Special items of works are to be approved only when exceptional
local conditions justify the necessity or as an important
experimental measure, these should not lead to introduction of a
new practice or change of scales, where there are no scales and no
order prohibiting such works these could be sanctioned if it is
customary or technically essential to provide the same – these
checks should be applied vigorously in the case of special items of
work.
731
g. Whether type of construction (Pt/Ty) is justified and according to
laid down norms depending on the purpose of construction and
the use to which it will be put to and the expected duration of such
use?
h. If an AE was prepared at the Acceptance of Necessity stage, it
should be seen whether it has been updated at the Administrative
Approval stage to take into account market variations etc?
i. Have the following documents been received?
i). Board proceedings
ii). AE with Layout plans of building and external services, Heat
load calculation and Engineer appreciation.
j. Does the Board proceeding include all the requisite certificates. In
the first instance it should be checked that the Board Proceedings
outlining the detailed Justification in terms of
necessity/requirement of the proposed works i.e. building works
(OTM/Married) and external Services, etc. are placed on the file.
Find out whether Board Proceedings have considered the
following points/aspects.
(i) Justification for external services like external electrifications,
external water supply, roads & paths, sewage disposal and
compound wall/security wall and furniture etc. with
reference to (i) existing scales and specifications, and (ii)
existing availability of these services at the station.
(ii) Justification for special items, if any
(iii) Particulars of buildings etc to be demolished if any with
detailed reasons.
(iv) Accommodation statement Part-1 & Part-II accompanying
the Board Proceeding.
k. Does the AE contain the following :-
(i) Existing and proposed – with services such as:
(ii) Layout, plans showing Existing and proposed external
732
services such as:
a) Roads.
b) Culverts.
c) Retaining Walls
d) Water supply
e) Electric supply
f) Sewage disposal and Drainage
g) Fencing and gate.
(iii) Voltage drop calculation.
(iv) Calculation for water supply and sewage
(v) Heat load calculations.
(vi) Details of Buildings to be demolished
a. Name and number of Buildings
b. Temporary, permanent or semi permanent
c. Total
d. Book value
e. Cost of demolition
f. Credit expected
l. Is the time for completion of the project given in accordance with
the time schedule?
m. Is there any additional staff required for the execution of work?
Are the details of additional staff category wise along with number
given? Is there any effect on PDC, if the additional staff not given?
If so, to what extent?
SPECIFICATION
Is the specification adopted as per the latest policy letter?
SCALES
a. Are the scales applied authorized correct and latest?
b. Are the scales applied supported by authority quoted in AE?
c. Whether provision made for sleeping out terrace done correctly?
d. Are the conversion factors for Plinth Area (PA) applied correctly?
e. Are extra allowances made for stone construction?
f. Is it realistic based on actual line plan?
RATES
a. Are the rates applied, correct and latest?
b. Are the rates based on :-
i. New sanctioned work by Govt.
ii. Old sanctioned work by Govt.
iii. Recently concluded contract.
iv. Detailed estimates
c. Are the references made for the adoption of standard rates?
d. Are the supporting details given POL the adoption of non-
standard Rates?
e. Are the rates brought up to date?
f. Are the market variations added?
734
g. Whether allowance for the following catered for :-
i. Black cotton soil
ii. Anti Termite Treatment
iii. Framed Structure
iv. Guard bars/grills
v. Damp proof measures
vi. Multi-storied construction
vii. Extra foundation
h. Is all the lump sum provisions made supported by break down
details?
i. Has the difference in cost of stores been taken?
j. Is there any specialist consultation required for the work? If so, has
the amount been taken into account?
FURNITURE
a. Is furniture provided as per the latest scales and authority quoted?
b. Is the rate based on the latest furniture rate list?
c. Are the references to rate list given in the AE?
d. Whether breakup of furniture based on categories of buildings is
given?
RAILWAY WORK
a. Has the cost of Railway job been included?
b. Are the supporting details attached?
735
c. Whether the draining of nullahs/water courses to prevent erosion,
if any, been accounted for?
d. Whether the cost of trial pits or other specialist investigations is
considered?
e. Whether the credit from boulders/rock obtained from
excavations/demolition/dismantling of structure and so on is
accounted for.
736
m. Whether justification for the sizes of pipes provided is given?
n. Whether schedule of materials and internal water supply fitting in
case of buildings where PA rates do not include the same are
attached?
o. In case of crossings roads, railway and civil highways, whether
permission is taken?
p. Whether any special items? If so, whether justification is given for
providing the special items?
q. Whether longitudinal section showing the gradient, size of pipes
and fittings is given?
r. Whether schematic diagram is given?
s. Whether the quality of waters is approved by Medical Board?
t. Whether any special treatment is required for the water? If so,
whether the same has been included?
u. Whether any investigation works retarding nature of soils
foundation? If so, what action has been taken? What is the
progress so far made?
v. In case investigations are incomplete, on what basis the provision
for the items requiring investigations made?
w. Whether the inclusion of those items is justified?
SEWAGE DISPOSAL
a. Whether BP and layout plan is attached?
b. Does the layout plan clearly indicate all provisions already made?
c. Whether water is available for water borne sanitation? If not,
whether provisions for improvement/augmentation of water
supply is made in the AE?
d. Whether water will be available before sewage works staff
functioning?
e. Whether annual payment is to be made to them? If so, whether
737
their consent is taken?
f. Whether sewage could be delivered for treatment and disposal to
other civil bodies/municipalities? Is so, has it been examined and
found reasonable?
g. Whether the agreement has been reached/proposed to be finalized
with them.
h. Whether schematic diagram of the scheme showing invert level is
correct?
i. Whether any land is required to be acquired for treatment work?
j. Whether tests have been carried out regarding absorption capacity
of soil?
k. Whether adequate number of soak well length of soak wells,
length of soak trenches been provided for the sewage load
proposed?
l. Whether actual drainage lines and slopes are available for
discharge of effluent?
m. Whether permission has been obtained for discharging of effluents
to natural drainage lines for civil/local authorities?
n. Whether longitudinal section of sewage is enclosed?
o. Whether permission to cross railway/roads is taken from
competent authority?
p. Whether trial pits have been made along one sewage line?
q. Whether provisions are made as per the trial pit results?
r. Whether sub soil water depths have been ascertained?
s. Whether the treatment for sub-surface structure required?
t. Whether provision for the treatment of sub-surface structure has
been made?
u. Whether existing works are completely utilized?
v. Whether existing works can take up additional loads?
738
w. Whether pumping of sewage is required? If so, whether provision
for the same have been made?
x. Whether treatment sites are located properly to avoid nuisance?
y. Whether treatment proposed is justified?
z. Whether the provision of key personnel qrs is justified?
aa. Whether the rates adopted are from ED rates list? If not, whether
they have been justified with supporting details?
EXTERNAL ELECTRIFICATION
a. Whether external electrification is catered for pumping station?
b. Whether stand by arrangements are proposed?
c. Whether the pumping station is located properly and accessible?
d. Whether the special provisions are made due to site condition?
e. Whether the conversion of dry type latrines to WB latrines is
involved?
f. If so, whether the provisions have been made for internal sanitary
water supply fittings?
g. Whether annual expenditure statement is worked out and
included?
h. Whether expansion factors are considered?
i. Whether design criteria for design of sewage have been given?
j. Whether discharge statements of sewers are given?
k. Whether special treatment for pipes/under ground structure
required due to soil condition at site?
l. If so, whether provision ate made for the same?
m. Whether the scheme is taken into consideration future works likely
to be connected accordingly to KLP?
n. If so, whether invert levels are fixed for such future connections?
o. Whether minimum velocities attained in the sewers are adequate?
739
p. Whether suitable gradients provided?
q. Whether the standards for sewage effluent are as per
codes/requirements of civil authorities?
r. Whether any revenue is anticipated for sale of effluent sludge
cakes etc.
s. Whether any investigation work regarding nature of soil
foundation yield etc. is required to be done by outside agencies?
t. If so, what action has been taken?
u. Has the investigation been completed?
v. Has the investigation report been given?
ELECTRIFICATION
a. What is the power requirement?
b. What is the source of electric supply?
c. Whether the full supporting details furnished?
d. Is electricity available from the existing sources? If not, how it is
proposed to meet the requirements?
e. Does the electrification scheme fit in the overall plan for the station
to avoid any inflated expenditure at later dates?
f. Whether the layout plan showing existing/proposed installation
with take over point in different colours is given?
g. Whether voltage drop calculations are given?
h. Whether the certificate to the effect the sizes of cables and over
head lines provided are adequate and economical is given?
i. Whether the estimate from SE in case the supply is to be taken
from outside source is given?
j. Whether the schedule of service connections and house service
matters is given?
k. Whether the detail of essential loads when standby set is provided
is given?
740
l. Whether the sketches of sub-station and power house building to
justify the plinth area is given?
m. Whether the details of existing installations and these proposed to
justify provision of key personnel quarters where provided is
given?
n. Whether the details in support of TE when required is given?
o. Whether the schedule of existing and proposed internal wiring is
given?
p. Whether the sketches of the buildings showing internal electric
points where cost is not included in PA rates of the building are
given?
q. Whether a certificate to the effect that after the addition of the
proposed in the estimate, the voltage variation at any consumer
will not exceed the percentage difference as laid down in
certificate given?
r. Is the provision of lightening protection provided used on
standard design?
s. Whether the drawing showing protection system is given?
t. Whether the supporting details in respect of lump sum assessed
rates accepted?
AIRCONDITIONING
a. Does the building/rooms layout indicate suit
(i) Central type
(ii) Package type
(iii) Window type
b. Has reasons for the type adopted given?
c. Has the buildings/room orientation been checked to minimize
effect of solar heat gain?
d. Have all the glazed windows been provided with suitable shades
741
and double glazing or insulated glass?
e. Has the provision of false ceiling of suitable insulation material
been catered for to reduce the room height to requisite minimum
and provide insulation?
f. Has the attic spare been provided with proper natural ventilation?
PLANT ROOM
a. Has the plant room been located at the centre at the centre of the
load and in a place from where supply and return ducts can be
taken with case and fresh air can be taken from outside?
b. Has sufficient space been catered for around the package type plant
for carrying out repairs?
c. Has adequate size of the central air conditioning plant room been
provided?
d. Has the ambient OB and WB been correctly taken based on
Meteorological data, E/M Chapter, E-in-C instructions?
e. Has the inside temperature, humidity occupancy equipment load
and fresh air requirements been taken on instructions issued by Air
HQ/Army HQ/ Naval HQ? If not has the same been obtained
from the users in writing?
f. Has the variations in inside temperature and humidity correctly
mentioned in the design data?
g. Have the following been enclosed :-
(i) Head load calculations.
(ii) Survey sheets.
(iii) Building drawing.
(iv) Board proceedings
h. Is the plant available indigenously? If not, what is the extent of FE
required and country of origin?
i. Has the availability of electricity and water supply required for air
conditioning been clarified?
742
REVISED APPROXIMATE ESTIMATES – Ensure the following:
a. RAEs which are prepared in accordance with the provisions of
DWP, are further checked to see that the causes of the excess have
been set out clearly and concisely in the remarks column of RAE
Part –II
b. If the RAEs are based on completion cost, the same are to be duly
countersigned by the concerned Unit Accountant.
743
FINANCIAL CONCURRENCE CASES – Ensure the following:
a. The date on which the Administrative Approval was accorded and
the work was released for execution are clearly indicated. If the
work could not be released within one month from the date of
sanction, reasons thereof are given.
b. A copy of the Administrative Approval and technical sanction are
placed on the file.
c. The tender action has been taken within the stipulated time or at
least 18 months from the issue of Administrative Approval and six
months from the date of release of the work.
d. In case of delay in tender action beyond three months from the
date of Admn Approval, reasons for delay have been furnished.
e. FC cases involving change in scope of work, adoption of
specifications higher than those indicated in Administrative
Approval, large variation in the quantities of external service,
adoption of Plinth Area rates, and inclusion of items of work not
initially included in the sanction work are not to be entertained.
f. In the case of unavoidable change in scope/specifications of site,
detailed reasons have been furnished in a statement of case along
with a draft Corrigendum.
g. Plinth Area rates for married accommodation reflected in FC cases
are confirming to those approved by E in Cs Branch from time to
time. If not, whether the reasons for increase in Plinth Area rates
are clearly brought.
h. The pre-pricing of tender has been kept within the sanctioned
plinth area rates.
i. The particulars of SSR and ED (Estimated Data); on which the
rates of Administrative Approval are based are given while
explaining the reasons for escalation.
j. Variations between the rates on market analysis and rates as per
prevailing MV and DCS are explained.
744
k. Reasons for not tendering any items such as furniture, air-
conditioning etc along with main tender are given.
l. Works sanctioned by different CFAs are not clubbed together for
tendering.
m. The amount of contingencies available is being spent judiciously
and proportionately.
n. Abnormal delay in planning and finalization of tenders resulting
in time and cost overruns have been explained and justified.
o. Sufficient period of validity of the tender is available for
processing the FC case.
p. Reasons for increase in cost over the Administrative Approval
amount (including tolerance) have been categorically brought out.
To this end, each contributory factor has been separately explained
indicating the financial implications of each factor.
q. Following certificates have been furnished –
i. The rates quoted are reasonable on prevailing market price.
ii. Re-tendering is not likely to lead reduction in rates/total cost of
tendered item.
iii. The excess is not due to change in the scope of
work/specifications.
iv. The excess on the contract cannot be met from any other
savings.
v. Any savings from the amount concurred will not be diverted to
other running contracts.
vi. Scope of work tendered is as per Administrative Approval.
vii. No superior specifications have been adopted.
r. The revised Admin Approval is being accorded by the same CFA
who had accorded the original sanction
745
8.9. POINTS TO BE SEEN BY IFA IN OUTSOURCING /
CONSERVANCY CASES
10) Quoted rates not to be less than minimum rates fixed / notified by
State Government and shall include all statutory obligations;
746
8.9.2. CONSERVANCY CONTRACTS
AoN Stage: The Statement of Case(SOC)should contain the following:
1) Mode of conservancy services (whether by private contractor, Unit
arrangements, Cantonment Board, etc)
2) Extent of total area with details of built-up office area, number of
toilets, etc. and extent of open area.
3) Hiring/contracting to be justified with reference to specified
deficiency of staff against clearly defined scope of work; scope
should be beyond the unit's capacity to undertake the required
services within available staff. It may be ensured that there is no
splitting up of requirement.
4) Periodicity of cleaning/removing the garbage has been specified.
Number of pick up points/garbage bins/ receptacles, etc. have
been indicated.
5) Number of persons(skilled/unskilled)required for the scope of
work
6) Number of supervisors to be employed
7) In case of increase in workers / supervisors, justification is to be
given with increase in pick-up points, population, and distances
involved in picking up garbage, etc.
8) The rates fixed by the Central Labour Commissioner or the rate
fixed by the State Government for the area and for the category i.e,
skilled or unskilled etc., whichever is higher will be admissible in
the outsourcing contracts. This being the legal requirement, the
correct payment of minimum wages rates corresponding to a
particular category is to be ensured by all stakeholders by putting
the clause upfront in the RFP/TE
9) Inability certificate from Cantonment Boards, Municipal Boards to
be submitted for outsourcing to private Contractor
10) Data on preceding financial years including current year, covering
inter alia, sanction No. and date, mode of conservancy service, rate,
747
number of workers skilled or unskilled) and supervisors employed,
number of garbage / pick-up points, number and type of
conveyance used, implements and materials used.
11) If requirement is recurrent in nature, the option of regular contract
may be explored based on a cost benefit analysis.
12) List of registered vendors, duly updated to be enclosed.
Budgeting
1) A certificate inter-alia, indicating the following may also be
included:
a. Code Head under which the expenditure is proposed.
b. Total allocation under the code head
c. Committed Liability carried forwarded from previous year
d. Balance available for fresh commitments in current financial
year
e. Commitments already made during the current financial
year.
748
f. Net balance available for further concurrence [(d)-(f)].
749
8.10. RECORD MANAGEMENT IN IFA
OFFICES
750
8.11. REPORTS & RETURNS
751
Chapter – IX
Audit Wing
9.1. OBJECTIVES
9.2. DUTIES
752
(ii) To advise the Administrative and Financial authorities at Services
Headquarters on interpretation of rules and furnishing them with
such factual data as may be required from time to time.
(ix) Scrutiny of draft paragraphs for audit reports, and all further work
connected therewith including examination of C & AG’s reports to
the Public Accounts Committee, their findings and
753
recommendations so far as Defence Accounts Department is
concerned.
754
INTERNAL AUDIT SECTION
(iii) Work related to Civil Works, MES Works & Border Road Works
755
LOCAL AUDIT SECTION
(i) All matters related to Local Audit, Performance Audit and Super
Review.
(iii) Fixation of Cantonment Board Audit Fee & Local Audit Fee.
(iv) Matters related to losses pertaining to Army, Navy, Air Force, etc.
756
MANAGEMENT INFORMATION SYSTEM (MIS)
SECTION
757
AUDIT WING AT PCsDA/CsDA OFFICES
758
SELLER POST AUDIT GROUP
(iii) That the payment is made to the appropriate beneficiary, as per the
conditions of the Contracts/Supply Orders;
759
S. No. Procuring Entity Post Auditing Agency
Imported Stores & Services
(i) Army PCDA, New Delhi
(ii) Navy PCDA (Navy), Mumbai
(iii) Air Force PCDA (AF), New Delhi
(iv) R&D PCDA (R&D), New Delhi
Indigenous Stores & Services
(v) Army Concerned regional PCDA/ CDA
(vi) Air Force PCDA (AF), Dehradun
(vii) Navy PCDA (Navy), Mumbai
(viii) R&D Concerned PCDA/ CDA (R&D)
(ix) Border Roads PCDA (BR), Delhi Cantt
(x) CSD CDA (CSD), Mumbai
(xi) IDS CDA (IDS), New Delhi
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9.8. AUDIT OF SANCTIONS
(ii) The sanction is definite and thus needs no reference either to the
sanctioning authority itself or to any higher authority.
(iii) The monetary limit, which has been set in each case; extends to
each separate sanction.
(iv) The criteria in every case is total cost of a measure and no measure
which requires the sanction of a higher authority shall be
761
sanctioned by a lower authority in installments by splitting in
view for bringing the issue of such sanctions within its powers.
(vi) The terms and conditions laid down while delegating the financial
powers are fulfilled by the CFA.
(viii) The powers are properly exercised for the indented purpose and
advice rendered by the IFA/FA is regarded in spirit.
(ix) The sanction should indicate the head of account against which the
expenditure is to be booked.
(xii) The following clause appears in the sanction: “The sanction issues in
exercise of the powers conferred on me vide Sl No. _____ of
AI/NI/AFA/Govt. letter No. _______ dated ___ in consultation with
Internal Finance Branch vide U.O./I.O. No. _____ dated ______.” The
last sanction no. and date should be incorporated in the sanction.
The sanction should clearly mention the budgetary allocation,
funds exhausted till last sanction, balance of funds available.
(xiii) The specimen signature of the CFA or the officers who are
authorized to sign the expenditure sanction involving Defence
expenditure on behalf of the CFA has been verified.
762
(xiv) The sanction should clearly indicate the amount of expenditure
inter-alia indicating whether the cost of the item is inclusive of all
taxes and duties or otherwise.
(iv) Value of sanction -both per unit cost and total cost (indicating the
taxes and duties whether inclusive or exclusive. Where it is
exclusive of the taxes, it should be indicated whether taxes are
payable in addition, and if so which taxes and duties are payable).
(viii) Budget major head. Minor head, Sub head, detailed head and code
head under which the expenditure will be booked (as mentioned
in the Defence services classification hand book, as amended)
763
(ix) Approval of CFA give vide Note No. ________ dated _________ in
file no. _______ (In case communication of sanction is being signed
on behalf of CFA by a staff officer)
(xii) If the sanction is issued overruling the advice of the IFA, a copy of
the order recorded by the CFA in writing; containing a gist of the
objection of CDA/IFA and reasons for overruling the advice will
be attached.
764
9.9. PERFORMANCE AUDIT
Special emphasis will be given to see how the value for money,
expected to be achieved (In measurable terms), has been stated explicitly
in a particular proposal. After the completion of the project/
procurement, it will be assessed by the Audit Authorities how far the
value for money has practically been achieved.
765
It is also to be seen to what extent the Project Timeframe, as
defined in the project schedule, viz, Project Initiation, Project Planning,
Tender Action, Project Execution, Project Monitoring and Controlling
and Project Closing, has been adhered to.
766
9.10. RISK BASED AUDIT
767
(15) Flaws in the process of intimation regarding fund
allotment and budget management.
768
Strategic (1) Global supply chain, international trade, barriers,
loss trends in economy
(2) Diversification of supply chain
(3) Avoidance of monopolistic situations
769
PAY & ALLOWANCES POST AUDIT GROUP
(ii) All the details affecting initial pay and allowances in respect of the
official have accurately been fed in the system.
770
9.13. SCALE AUDIT
(i) One month's Strength Return (Nominal Rolls) in each half year i.e.,
from April to September and from October to March of a financial
year will be selected for this purpose after the close of the half year.
In conducting Scale Audit, it will be seen that:
(ii) After Strength Return (Nominal Roll) is thus checked, the paid
strength data of the officers/ establishment serving with that
Unit/Formation/ organization (extracted from CPS) will be
verified with the Strength Return (Nominal Roll) to ensure that
they are paid according to the appropriate rank. Discrepancies, if
any, will be settled by referring to Part II Office Order or by a
reference to the Officer Commanding. Thereafter the Strength
772
Return (Nominal Roll) will be endorsed with the remarks "Scale
Audited" and suitable note will be made in the Scale Audit
Register.
773
9.14. AUDIT OF TRAVELLING ALLOWANCE, DAILY
ALLOWANCE AND OTHER PERSONAL CLAIMS
774
9.15. REIMBURSEMENT CLAIMS ON ACCOUNT OF
MEDICAL TREATMENT
775
(vii) That the medicines for which re-imbursement is claimed have
not been declared 'Inadmissible' by the DGMS, New Delhi;
(xi) In case the Competent Medical Authority refers the patient for
speedy recovery to another medical officer (other than a
specialist) in the station the prescribed certificate from
Competent Medical Authority is attached and that such
references are not indiscriminate;
(xiii) The disease for which treatment has been received comes
within the ambit of relevant rules;
(xv) Treatment for diseases like T.B., Polio, Cancer etc. is covered
under special orders on the subject;
Note: Govt. servants having their Headquarters in Delhi or New Delhi who are
entitled to medical benefits under Contributory Heath Service Scheme are not
entitled to reimbursement of medical expenses.
776
(xvi) Application on prescribed format is required to be enclosed
along with the claim.
777
9.16. PENSION POST AUDIT GROUP
778
to be done to eliminate any scope of errors. Basically, risk-based audit
will be carried on the inputs, in respect of Part-II Orders, certificates and
pay fed & uploaded into the system. This will be carried out during
initiation and verification of ‘Audit’ by the Pension Audit group of
Systems wing of Concerned Service Centre as under:
779
9.17. AUDIT OF PENSION ACCOUNTS
(iii) Wading items: Some of the pensioners may not draw their
pensions in the month in which they fall due, because of non-
identification on due dates. They may receive payments in
subsequent months when identified. The names of such pensioners
would not, therefore, appear in the month’s account selected for
audit and can only be detected if the accounts for subsequent
months are scrutinized. Such items which appear in the months
subsequent to the month selected for audit are called wading items.
The main object of wading is to trace out and spot payments
pertaining to the months selected for audit but made in
subsequent months, in order to audit all such items. The audit of
one month’s payment selected for audit as laid down in sub Para
(i) above would not be complete unless the wading items are also
picked out and audited.
780
9.18. AUDIT OF CHANGE STATEMENTS
781
STORES AUDIT GROUP
9.19. OBJECTIVES
9.20. DUTIES
(ii) Audit of sale accounts and audit and payment of bills on account
of auctioneers’ commission.
782
(viii) Recovery of extra expenditure incurred by the Defence Services in
connection with aid to civil powers.
783
9.21. RATES: GENERAL
Stock Book Rates, both for free as well as for payment issues, are
ordinarily published by the Branches of the Ministry of Defence
(Finance) vide Para 227 Store Accounting Instructions for the Army
(SAI). But for certain articles of ASC supply, i.e., articles purchased
locally the rates are fixed and published by the PCsDA/CsDA.
784
9.22. ARTICLES OF A.S.C. SUPPLY PURCHASED LOCALLY
(ii) PAYMENT ISSUES: - Recovery rates are worked out annually (for
each station) on the basis of the running contract rates as soon as such
rates are available and are published annually in Area and Independent
Sub-Area Orders. The rates are revised quarterly in cases where there is
a change in the running contact rates, revised rates are also notified in
Area or Independent Sub-Area Orders and take effect from the first of
the month following that in which they are notified.
Note: In the case of articles which are received from contractors at the Supply
Depot and not direct at the unit's ration stand, the transportation charges from
the Supply Depot to ration stands are also included in the recovery rates on a
percentage basis as notified by the Command Headquarters in consultation with
the PCDA/CDA.
The free and payment issue rates of all items procured through
ASC including vegetables, fruits, poultry, fish, charcoal, quick lime, etc.,
will be worked out as provided in the above Para. The rates for articles
of dairy produce, whenever procured and distributed under ASC
arrangements, will also be worked out as above.
In the case of meat fresh, free and payment issue rates will be
worked out by the PCDA/CDA and published annually or more
frequently in Area Orders as in the case of other locally purchased
articles. The Payment Issue Rates will be based on the actual contract
rates plus 10 per cent to cover the cost of establishment and other
miscellaneous expenses. While fixing the Payment Issue Rate for meat
785
fresh, the financial effect of cutting up allowance of 5 percent will also be
taken into account.
786
9.23. RATES FOR FODDER
(i) FREE ISSUE RATES: These rates will be worked out annually by the
Assistant Director of Remount, Veterinary and Farms in consultation
with the PCDA/CDA, which will be published in Area and Independent
Sub-Area Orders, Stations-wise.
(ii) PAYMENT ISSUE RATES: These rates will be worked out annually
by the Assistant Director of Remount, Veterinary and Farms in
consultation with the PCDA/CDA who will see that they do not differ
appreciably from the general supply rates. After approval, the recovery
rates will be intimated to Commanders ASC by the Assistant Director of
Remount, Veterinary and Farms. Commanders ASC will arrange for
these rates to be published in Area Orders with those of local purchase
items for information of units. These rates will be operative until the
publication of the next year's rates.
787
9.24. PRICING OF PAYMENT ISSUE VOUCHERS, LOSS
STATEMENTS, SERVICE TRANSPORT INDENTS, etc. AND
ADJUSTMENT OF COST THEREOF
788
9.25. PAYMENT ISSUE VOUCHERS
The LAOs will in all cases of payment issues made to other than
individuals on cash payments, prepare and forward to the
PCsDA/CsDA, Payment Issue Schedules (I.A.F. (C.D.A.)-615) in respect
of all Payment Issue Voucher (irrespective of the "Pricing Party") by the
10th of the month following that to which the transactions pertain. The
schedules will be prepared separately for each category of payment
issue and the category endorsed on each Payment Issue Schedule from
the marking of the Payment Issue Voucher. They will be supported by
vouchers and by the Treasury Receipts/e-MROs where advance
payments are required to be made. In case of payment issue which is
adjustable by book debit, the receipted copies of vouchers when
received will be forwarded by the issuing formation through the LAO to
the PCDA/CDA. The PCDA/CDA will maintain a guard file of
Payment Issue Schedules separately for each category to enable him to
readily ascertain and take prompt action to clear outstanding payment
issues in each category.
Note: A guard file of Payment Issue Schedules separately for each category
shall be maintained for watching adjustment of demand on account of payment
issues of stores from Ordnance Depots, etc.
789
acknowledged, clearly indicating the numbers, dates and amount of the
Treasury Receipts/e-MROs.
790
party is the PCDA/CDA, the copy of the vouchers will be sent to the
PCDA/CDA.
791
9.26. LOSS STATEMENTS
792
9.27. SERVICE TRANSPORT INDENTS
793
9.28. AUDIT OF SALE ACCOUNTS RELATING TO SURPLUS,
OBSOLETE AND WASTE STORES
Basic rules for disposal of surplus, obsolete and waste stores are
laid down vide Rule 217 to 223 of GFR, 2017 and Chapter – 10 of Manual
for Procurement of Goods, 2017 issued by the Ministry of Finance.
Detailed instruction on the following points are also issued by the
Ministry of Defence from time to time:-
794
(iii) Letters, if any, from the Sanctioning Authority altering the
reserve prices originally noted in the approved Auction
Catalogues.
(i) The Sale Account has been signed by the Competent Officer;
(ii) The tendering of the Sale Account has not been delayed;
795
(iii) The number and date of the Treasury Receipt /e-MRO as
also the name of the bank has been quoted on the Sale
Account;
(iv) The Authority for sale and the method of disposal of stores
have been shown;
(viii) the accepted bid as shown in the Sale Account does not fall
below the "reserve price" shown in the Auction Catalogue. It
should be seen that the sanction of the Competent Authority
as per Schedule 24 of DFPDS – 2016 exists where the bid has
been accepted below the reserve price.
(ix) the stores have been removed within the stipulated time as
indicated in the Sale Release Order and if not, ground rent,
where due, has been recovered correctly with reference to
the documents referred to in clause (vi) and (vii) of the above
Para.
796
(ii) The commission is determined on the slab/conditions as per
Auctioneer Agreement.
(iv) In case the sale proceeds are not credited within the
stipulated time, interest at one percent is charged from the
auctioneer for each month or part of a month during which
the payment into the bank is in arrears.
797
9.29. PROCEDURE FOR CREDIT VERIFICATION OF
CREDITS OF HIGH VALUE IMPORTED AND INDIGENOUS
STORES
(iii) One set of original documents (invoice, packing list, airway bill,
Bill landing, certificate of origin, etc.) is required to be
dispatched directly by SBI to the Landing Officer. The
intimation regarding Bank Release Order (BRO) by the bank
will be sent through electronic media/fax through a single
contact point in each of the three Service HQrs and full address
and contact number of the concerned officer will be intimated
to SBI (Foreign Exchange Division) by the Service HQ.
798
of the PCDA, New Delhi and the entire consignee PCDA/CDA
under the control of the DAD HQrs have been connected with
WAN, physical transmission of invoices, etc., by the PCDA,
New Delhi may be dispensed with.
(vi) The consignee LAOs will also forward the details of credit
verification to their PCDA/CDA. The necessary instructions
and its implementation by all the PCDA/CDA shall be the
responsibility of DAD HQrs.
(ix) The Service HQ will make full use of the automated system,
wherever it exists, for transmission of documents such as
original copies of invoice, BRO, JRI, etc., to the various agencies.
799
9.30. CUSTOMS DUTY CHARGES
800
S. Port of Import Executive User Designated Custom Payment
No. Authority PCDA/ CDA Office (CPO)
Air Force
Air Force
Air Force
7. Kochi (Sea & Navy Army PCDA (Navy), Area Accounts Office
Airports) Mumbai (Navy), Kochi
Army Navy
Air Force
9. New Delhi/ Air Force Army PCDA (AF), PCDA (AF), New
Hindon/ New Delhi Delhi
COD, New Navy
Ambala
Delhi
(Airports) Air Force
801
S. Port of Import Executive User Designated Custom Payment
No. Authority PCDA/ CDA Office (CPO)
11. Gwalior Air Force Air Force CDA Jabalpur AO GE (AF), Gwalior
(Airport)
12. Nagpur Air Force Air Force PCDA (AF), JCDA (AF), Nagpur
(Airport) Dehradun
13. Goa (Airport) Navy Navy PCDA (Navy), Area Accounts Office
Mumbai (Navy), Goa
(1) Each Service will obtain IEC [Import Export Code] from Director
General of Foreign Trade (DGFT) under Ministry of Commerce.
(4) Service HQrs will issue Budget Allotment letters also indicating an
estimate of the Customs Duty payable in the financial year to the
concerned Services units, PCDA/CDA and the CPOs.
802
Code Head for booking expenditure. The Contingent Bill will be
signed by the Officer Commanding of the Services' unit.
Contingent Bill along with TR6 Challan (Customs duty payment
authority issued by the Customs Authority at the port of import) will be
immediately submitted to the concerned CPO.
(2) The CPOs will process and pay customs duty on the basis of the
Contingent Bill and TR-6 Challan. On receipt of the Contingent Bill
and TR-6 Challan from the Executive Authorities for consignments
landing at Sea/Air Ports, the bill will be immediately passed
(within 48 hours) for payment. Punching Medium will be
prepared for booking to the respective consignee code head –
Army, Navy or Air Force.
(3) Cheque for payment will be issued from the SBI Drawal Account
in favour of “Commissioner of Customs A/C (Concerned IEC
holder)” to the SBI along with the bill of entry and TR-6 Challan.
This cheque will be physically taken to the concerned desk at the
SBI by the rep of CPO.
(5) After making the payment, SBI will generate the e-receipt and
hand over to the representative of the CPO. The original e-receipt
will be handed over to the Executive for getting the goods released
803
from the Customs Authority. Copy of the e-receipt will be filed
along with paid bill as proof of payment received by Customs
Deptt.
C. RELATED INSTRUCTIONS
(2) The Customs Authority will issue the documents for effecting
payment at the local port which may not always be co-located
with the PCDA/CDA designated as the main paying authority in
the concerned defence contract. Also, the CPOs may not
necessarily be sub-offices of the primary paying authority.
Therefore, based on the overall MoD sanction and the CPO-wise
customs duty budget allotments, the designated CPOs will effect
custom duty payments. No separate sanctions and/or
authorization from the primarily contract paying PCDA/CDA
will be awaited / called for by the concerned CPO.
804
i. In cases where bonds [sanctioned by MoD] have been furnished
for releasing the goods for the period 01/04/2016 to 31/07/2016.
ii. In cases where equipment has been received back after repair,
under warranty clause from foreign OEM.
iii. When ICEGATE portal is down [not working] and manual Bill of
Entry is generated by Customs Authority.
805
9.31. CENTRAL PURCHASE OF STORES IN INDIA
After the close of the month, Central Purchase (CP) vouchers along
with the relevant inspection notes are scheduled by the office of the
PCDA, New Delhi to the respective consignee LAOs with a copy of top
list of vouchers to the concerned PCDA/CDA for want of
acknowledgement from consignee LAOs. Timely rendition of
acknowledgements by the consignee LAOs will be monitored by the
Stores Audit group of the PCDA/CDA concerned.
806
9.32 ADJUSTMENT OF TREASURY RECEIPTS/e-MROs
Note: In the case of recoveries on account of hire charges for issue of ordnances
stores on hiring, it should be ensured that proper machinery exist for watching
the receipt and adjustment of Treasury Receipts/e-MROs where recoveries are
made on cash basis and of the receipted copies of issue vouchers where book
adjustments are made. In either case, it should be ensured that there is no delay
in realizing the dues to Government.
807
9.33. ADJUSTMENT OF CHARGES ON ACCOUNT OF
MEDICAL TREATMENT BETWEEN THE DEFENCE SERVICES,
MINISTRY OF HOME AFFAIRS (PARA MILITARY FORCES) AND
STATE GOVERNMENTS (OTHER THAN TAMIL NADU)
808
and debits on the account will also be raised against him by the Civil
Accounts Officers concerned. That PCDA/CDA/ PAO (ORs) will be
responsible for the adjustment of such debits against the Defence
Services Estimates and for the recovery of hospital stoppages under the
normal rules from the individuals concerned. For this purpose, it will be
necessary to keep a suitable record of such intimation through which the
recovery of hospital stoppages (where due) can be watched and debits
received from the Civil Departments accepted after check and linking.
809
9.34. RECOVERY OF EXTRA EXPENDITURE INCURRED BY
THE DEFENCE SERVICES IN CONNECTION WITH AID TO CIVIL
POWERS
(a) When troops are called out in aid of civil powers during occasions
like famine, earthquake, floods, strikes, etc., statistics of extra
expenditure and loss of revenue will be maintained by the Stores Audit
group. When a demand for aid is received by the Defence Authorities,
HQrs of Commands will allot a nickname to the aid and furnish the
same to the PCDA/CDA concerned together with completed details of
the nature of the aid.
(b) With reference to the detailed procedure laid down in the ‘Note on
expenditure incurred when troops are called out in Aid of Civil Powers,
1962’, information/documents are made available to the PCDA/CDA to
assess independently the expenditure incurred in connection with a
particular aid which is recoverable from the civil authorities concerned.
810
affected from the parties concerned. The statement should be submitted
to reach the DAD HQrs by the 10th of the second month following the
quarter to which it relates. Nil reports are also required to be rendered.
811
9.35. ADJUSTMENT OF CLAIMS FOR LOSS OF STORES IN
TRANSIT
812
9.36. SCHEDULING OF ‘E’ COPIES OF ISSUE VOUCHERS TO
CONSIGNEE LAO
813
INTERNAL AUDIT GROUP
9.37. OBJECTIVES
(ii) To ensure that financial and other resources placed at the disposal
of the Administrative & Executive Authorities are utilized in
the best interests of State.
814
9.38. DUTIES
816
(xxi) To monitor follow up action on internal audit observations and
update the status in reports submitted to HQrs Office.
817
9.39. STRENGTHENING OF INTERNAL AUDIT
818
9.41. ENTRY/EXIT CONFERENCES TO BE HELD BY OFFICERS
WHILE CONDUCTING AUDIT BY PCsDA/CsDA
819
9.41. AUDIT CONCLAVES
820
9.42. EXAMINATION AND CIRCULATION OF
GOVERNMENT LETTERS, etc.
821
9.43. EXAMINATION OF DEFENCE EXPENDITURE FOR
EXPLORING MEANS OF ACHIEVING ECONOMY
The function of audit is not merely to see that the authority for
expenditure exists, but also on legitimate occasions to investigate the
necessity for it. It will examine whether the individual items were in
furtherance of the scheme for which the budget was provided; whether
the same results could have been obtained otherwise with greater
economy; whether the rate and scale were justified in the circumstances;
in fact, it will ask every question that might be expected from an
intelligent tax-payer bent on getting the best value for his money. For
this purpose, comparison of expenditure of cash and certain important
kinds of stores selected in each unit will be necessary in respect of (a) the
same unit as between different quarters of the year; and (b) units of the
same type during a particular period. Investigations for financial advice
will cover the whole field of Defence expenditure but particular
attention will be paid to those items where extravagance is more likely,
for example:–
(i) The working of hospitals by comparison between the costs of
diets, extras, etc.;
(ii) The railing or back-railing of stores (by examination of counter-
foils of credit notes);
(iii) Use of Government transport;
(iv) The cost of MES maintenance and repairs;
(v) Working of contracts, both ASC and MES;
(vi) Critical examination of the practical working from the financial
point of view of various measures introduced by Government;
(vii) General scrutiny of Part II orders of units (this may disclose
matters on which financial advice may usefully be tendered to
Administrative Authorities);
(viii) Condemnation of equipment, etc., in different units of the same
arm of the service;
822
(ix) Scrutiny of estimates and expenditure pertaining to large works
or projects with a view to seeing whether there have been
material modification or deviation from the sanctioned estimates;
(x) If the accounts for the month of March of any GE's office or the
statement of cheques issued/e-payment made during March
received from it, indicate an unusual and serious rush of
payments towards the close of that month, the Group should
investigate the causes and the effects of the rush and hurried
payments which it must have involved.
It will be the sole responsibility of the LAOs/RAOs, to take on, in
local audit the functions of financial advice and to furnish the Internal
Audit Group with such useful points as may come to their notice in their
day-to-day audit and which merit investigation for financial advice
purpose so that they may be dealt with more critically and
comprehensively in that Group. Similarly, Audit Groups will also be
responsible for bringing to the notice of Internal Audit Group cases
which in their opinion may, with advantage, be investigated in detail. A
record of items of financial advice and higher audit tendered to Officers’
Commanding of units and Administrative Authorities, and the result
thereof will be kept by the Audit Groups in a register to be maintained
for the purpose. A quarterly report showing such of the items as have
been accepted by the Administrative Authorities will be sent to the
Internal Audit Group who will compile and submit the same to the
CGDA, after being seen by the PCDA/CDA/ Addl.CDA/ Jt.CDA.
823
9.44. EXAMINATION OF SANCTIONS TO EXPENDITURE BY
COMPETENT FINANCIAL AUTHORITIES LOWER THAN THE
GOVERNMENT OF INDIA
824
9.45. TENDERING FINANCIAL ADVICE TO THE LOCAL
ADMINISTRATIVE AUTHORITIES AND RENDITION OF
QUARTERLY REPORT THEREON TO THE DAD HQrs
826
9.46. SPECIAL REPORTS AND OUTSTANDING
OBJECTIONS OF UNITS AND FORMATIONS MOVING OUT OF
COMMAND OR DISBANDED
(i) Units moving within Indian Limits: – The local audit of the accounts
of a unit under orders to leave the audit area of one PCDA/CDA for that
of another will be completed upto the end of the month preceding the
final visit of the local audit staff and all objections (including those
already outstanding) will as far as possible be settled before the unit
leaves the station. A special report showing the exact state of the unit's
accounts and the month upto and for which the accounts have been
audited will be sent by the auditing L.A.O. to the Internal Audit Group
of his/ her PCDA/CDA.
On receipt in the Group, the special report will be scrutinized and orders
of the Addl.CDA/Joint CDA obtained in respect of any item falling
within their financial powers which is not considered worthwhile to
pursue. The items waived by the PCDA/CDA/ Addl.CDA/ Jt.CDA will
be deleted from the report which will then be sent to the PCDA/CDA to
whose audit area the unit has proceeded. The PCDA/CDA will forward
the report together with its enclosures to the LAO concerned for
necessary action and obtain his acknowledgement. In case the accounts
of the unit are reported to be in an unsatisfactory state, a report to the
effect will be made by the PCDA/CDA to the Area Commander and the
case should be included in the report on Major Financial and Accounting
Irregularities.
(ii) Units disbanded, demobilised, etc. :– The audit of the accounts of
units and formations under disbandment, demobilization, etc., will be
carried out generally on the lines indicated in Para 312 and 313 of Army
Local Audit Manual Part-I Vol-II except that local audit will be
conducted to the date of the move of the unit to the Demobilization
Centre. On completion of final audit, the LAO of the station at which the
unit is located before leaving for the Demobilization Centre will forward
a special report as prescribed in Para 16 ibid through the PCDA/CDA to
827
the LAO of the Demobilization Centre. At the same time, a copy of the
special report will be sent directly to the LAO of the Demobilization
Centre, to enable the latter to take up the audit of the store accounts at
the Demobilization Centre without waiting for a reference from the
PCDA/CDA. The following items will find a place in the special report.
(a) Items that required the orders of the Commandant of the
Demobilization Centre under the financial powers delegated to
him.
(b) Items that required the sanction of an authority higher than the
Commandant of the Demobilization Centre.
(c) Items that cannot be disposed of under the financial powers of the
PCDA/CDA of the area in which the unit was located before move
to the Demobilization Centre.
On receipt in the Internal Audit Group, the special report will be
examined with a view to ensure that no items which can be disposed of
under the financial powers of the Defence Accounts Department Officers
concerned is passed on for disposal to the LAO of the Demobilization
Centre. Action should also be taken by the LAO of the original station
from which the unit moved to advise the Officer Commanding of unit to
obtain the sanction of the Commandant of the Demobilization Centre in
cases where such sanctions are necessary. It will then be for the LAO of
the Demobilization Centre to not only deal with the objections raised by
himself/ herself in the final audit of the accounts checked by him/ her
but also with those objections which have been intimated to him by the
LAO of the station from which the unit moved to the Demobilization
Centre. The final statement of objections, etc., which cannot be disposed
of even under the powers of the Commandant of the Demobilization
Centre should be scrutinized by the PCDA/CDA of the area in which
the Demobilization Centre is located. These objections will be reported
by the PCDA/CDA by inclusion in the quarterly report on Major
Financial and Accounting Irregularities to the Commander of local
Headquarters whose duty it will then be to institute such enquiries as
828
may be deemed fit and to report the items through proper channel to the
Branch concerned at Army Headquarters for their orders.
The above instructions deal with the procedure to be adopted
mainly in the case of consuming units moving from the area of one
PCDA/CDA to another in which the Demobilization Centre is situated.
The principles underlying these instructions are generally applicable to
other units and formations which are disbanded, demobilized, etc., and
to units and formations which though located at different stations are in
the audit area of the same PCDA/CDA. In the case of units located at
the Demobilization Centre itself, all necessary audit will be carried out
by the LAO of the Demobilization Centre.
Note: As the responsibility for watching the disposal of balances of cash and
fund accounts devolves on the Audit Group concerned, the Internal Audit
Group will forward extracts from undisputed reports to them for necessary
action and obtain their acknowledgements.
The Internal Audit Group has to perform the task to issue ‘Secret
List’ of all the units moving in and out of their jurisdiction vis-à-vis
entering/modifying/deleting the details/data of the units (including the
third-party vendors, etc.) in Centralized Office Automation System i.e.
PRABAL to enable release of various payments to them.
829
9.47. TEST AUDIT REPORTS
830
9.48. DRAFT PARAS OF LOCAL AUDIT INTEREST
RECEIVED FROM DIRECTOR OF AUDIT DEFENCE SERVICES
FOR INCORPORATION IN THE AUDIT REPORT, DEFENCE
SERVICES
831
The Draft Paras will be immediately brought to the notice of the
Command Headquarters concerned (for examination and comments)
with a view to making sure that the Draft Paras are factually correct and
their presentation is objective and fair as Paras are likely to appear in the
Final Audit Report and would come to the special notice of the Public
Accounts Committee. A period of 30 days will be allowed to the
Command Headquarters for furnishing the final replies to Draft Paras.
Copies of the Draft Paras will be endorsed to Lower Formations and
concerned simultaneously while addressing the Command
Headquarters to avoid delays.
After action as indicated above has been taken the Draft Paras will
be returned to the DGADS, D.A., duly accepted or with such other
remarks and modifications as may be considered necessary within 6
weeks of their receipt.
A copy of each Draft Para as finally concurred in by the
PCDA/CDA will also be forwarded to the Administrative Authorities
concerned.
832
9.49. CONSOLIDATION AND EDITING OF THE
QUARTERLY AUDIT REPORT (Erstwhile MAJOR FINANCIAL
AND ACCOUNTING IRREGULARITIES)
(b) Apart from the cases of financial irregularities coming to the notice of
PCDA/CDA through audit processes in the Main Office, Local Audit
Offices/ Sub Offices and reports from Administrative Authorities,
special attention should be paid to the following items: –
833
(iii) Deterioration in the condition of stores due to unduly
long/inadequate storage.
The report will be rendered in two parts viz., Part I and II as per
Annexure ‘9.49.A2’ and ‘9.49.A3’ to this chapter. Part I is for indicating
fresh irregularities and Part II for irregularities reported previously but
still outstanding. Both the Parts have been divided into two Sections
each, viz. Section A and B. Section A is for indicating Cash Irregularities
and Section B for Store Irregularities. In Part II of the report besides
giving item No. and the month / quarter of the reports in which the
items were originally included, against each item in brief should also be
given inter-alia indicating the latest position for readily drawing the
attention of the authorities concerned.
834
to the Commanders of Functional Commands under whose
jurisdiction the unit/formation falls in / Area / Sub-Area
Commanders enclosing items pertaining to their Areas / Sub
Areas. The names of Units / Formations will be arranged Sub
Area / Area-wise.
(b) A copy of the report with relevant items only may also be
endorsed to the concerned Directorate at IHQ of MoD
whenever items of irregularity pertaining to the Units like
Central Ordnance Depots / Base Workshops (MES),etc., are
included therein as the regularization action lies with the
concerned Directorate. The PCsDA/CsDA may pursue with
the Directorate the cases of delay in regularization action.
(c) The PCDA/CDA (Air Force and Navy) will address the
reports to the respective Command Headquarters.
(e) Copies of all reports will be endorsed to the DAD HQrs and
Sr. DGAS/Dy. DGADS/Asst. DGADS concerned.
The reports should be drawn up and edited with the greatest care
so as to achieve the object for which they have been introduced. The
narration in Part I of the report should be concise and lucid, highlighting
the specific nature of irregularity, the degree of seriousness, the amount
involved, the precise point at which the failure is revealed and reference
to the relevant rules and orders, etc. In order to draw the attention of the
concerned authorities effectively, the narration should not normally
exceed two pages. The following points should also be explicitly
mentioned in the narration of each case of irregularity, wherever
necessary:
835
(i) Whether the irregularity has come to light during a
percentage audit and/or during process of check over
selected items; or whether it is a case of erroneous
certification by the executives; and
(ii) The precise point at which and the extent to which failure on
the part of the executives is revealed.
Note: Items in the QAR/IAR reports which are subsequently included in the
CGDA's certificate appended to the printed Appropriation Accounts, will be
formally taken out of the quarterly audit report (erstwhile MFAI) but pursued
to finality in the normal course. As for other items in the QAR, the same should
continue to be exhibited till the cases are finally settled.
837
9.40. INTERNAL AUDIT REPORT
838
Sl. Particulars Competent
No. Authority
1 Acceptance of individual case proposed by the PCDA/CDA Addl. CGDA
as CGDA’s Internal Audit Report item
2 Acceptance of consolidated IAR cases (proposed by the CGDA
PCDA/CDA) for inclusion in the CGDA’s Internal Audit
Report
3 Settlement of outstanding/old case(s) featuring in the Addl. CGDA
CGDA’s Internal Audit Report, duly recommended by the
PCDA/CDA after corrective action/ regularization action, as
proposed, has been taken by the Executive Authority(ies)
839
(4) The narration/write-up of the draft IAR cases ought to be
prepared under the headings/titles such as:
840
(vi) Time of detection of the irregularity viz., during Local
Audit/Performance Audit/ Special Audit/ Super
Review;
841
9.51. ANNUAL AUDIT CERTIFICATE
842
incurred and any special features or major changes introduced during
the period covered by the certificate, will also be included in the body of
the certificate. The certificate, which should be signed by the
PCDA/CDA/ Addl.CDA/ Jt.CDA, if holding independent charge and
only in his absence by the next senior officer ‘‘for the PCDA/CDA/
Addl.CDA/ Jt.CDA.’’ subject to post approval by the PCDA/CDA/
Addl.CDA/ Jt.CDA, should be self-contained, comprehensive and
precisely worded. In cases of reservations or qualifications made in the
certificate, a few specific and glaring instances in support of each such
reservation or qualification should be furnished separately as an
Appendix. The relative position (i.e., extent of improvement or
deterioration noticed) as compared to the immediately preceding years
in regard to certain important features of accounting such as state of
accounts, positions of stock verification outstanding on account of
payment issues, etc., should also be brought out in the certificate
properly, duly supported by necessary details which should be
furnished separately.
843
be inevitably accorded ex-post-facto will not be included therein, as
these will find a place in the statements of losses of stores or cash, as the
case may be. Similarly, cases where ex-post-facto sanction has been
refused by the Government of India will not be included in the
statement, as they are to be included in the body of the Audit Certificate.
(ii) In cases where full particulars are not available at the time of
rendition of the Audit Certificate, it should be indicated in
the remarks column against the item that they are being
obtained or will be furnished later when the case is routed
through them for furnishing an audit report while applying
for the requisite Government sanction for the expenditure.
(iii) In cases, however, where there has been delay on the part of
the executives in answering the objection or in furnishing the
reasons for incurring the expenditure in the absence of or
prior to the receipt of the Government sanction therefor, the
item should be so annotated in the statement and such items
should also invariably be exhibited in the quarterly audit
report (erstwhile MFAI). In case the item had already found
a place in the quarterly audit report (erstwhile MFAI), a
reference to the item number in the QAR should be cited.
844
(iv) The following basis will be adopted for reporting
outstanding on account of Payment Issue of Stores supplied
/ services rendered (including hire charges of Tools and
Plants) and rent and allied charges, etc., :–
Note 3: A copy of the statement on account of rent and allied charges together
with corresponding statement alluded to in Note 2 above will also be endorsed
to GS Branch, E-in-C Branch and DFA (W)/Equivalent Authorities.
845
attached in the AAC, indicating inter-alia, the reasons for
non-linking of CRVs with the issue vouchers, non-
production of vouchers, etc.
‘‘I also certify that the expenditure met from special Grants-in-
Aid granted to Cantonment Board from the Defence Services
Estimates has been audited under my directions and that the
conditions on which the grants have been made have been or being
fulfilled/have not been or are not being fulfilled in the following
respects.’’
848
facto sanction of the Government of India has been refused, have in fact
been include in the CGDA’s certificate.
Note: The register mentioned above will be maintained in the proforma given in
Appendix – 1 of Annexure ‘9.51.A5’ to this chapter.
849
Name of Report Date on which due to reach DAD HQrs
850
9.52. AUDIT OF LOSS STATEMENTS
851
Note 4: All Loss Statements emanating from units/formations on the War
System of Accounting (WSA) irrespective of their value/ CFA will be received
directly by the PCDA/CDA concerned for scrutiny and rendition of Final
Audit Report as such units/formations are not subject to Local Audit by the
LAO/RAO.
(iii) The loss statements will be scrutinized to ensure that;
(a) They have been correctly prepared and priced;
(b) No breach of accounting rule has contributed to loss;
(c) The loss has been properly investigated according to rules;
(d) The loss is a real one and not fictitious;
(e) The remedial and / or disciplinary action suggested by the
Administrative Authorities is adequate and satisfactory;
(f) The PCDA/CDA agrees to the write off of the amount
involved by the Competent Financial Authority indicated;
852
9.53. EXHIBITION OF LOSSES IN THE APPROPRIATION
ACCOUNTS LOSSES OF CASH, OVERPAYMENTS, etc.
(b) Aggregate of all losses, etc. Rs. 50/- but not exceeding Rs.
25,000/- in each case.
(b) Aggregate of all losses, etc. exceeding Rs. 50/- but not
exceeding Rs. 50,000/- in each case.
(3) Details of the following types of losses written off are reflected in the
Appendix ‘B’ of the Appropriation Accounts:
(a) All store losses due to theft, fraud and gross neglect
exceeding Rs. 75,000/-.
(b) All store losses due to other causes exceeding Rs. 2 Lakhs.
853
The narration of each case of loss, etc., to be included in categories
1(a) and 2(a) above should be brief, self-contained and provide
information as to the exact period to which the loss pertains; amount
involved; name of unit or formation; the Competent Financial Authority
by whom that loss was written off and the date of writing off; action, if
any, taken towards its investigation; the exact circumstances of the loss;
the recommendations of the court of inquiry, if any, held; particulars of
disciplinary action taken; and, the remedial measures instituted. The
number and date of the letter in which the loss was written off should be
mentioned against each item.
854
Note 1: For purposes of the above statements each sanction by a Competent
Financial Authority should be viewed as an individual transaction irrespective
of the number of transaction and the period covered by it and should be
annotated at one place only in the statement of important losses.
Note 2: The annotation of important losses, viz., those mentioned at 1(a) and
2(a) above, should conform, as far as possible, to the form in which it is printed
in the Appropriation Accounts and a self-contained and complete history of each
case should be furnished separately along with the statement of losses.
Note 4: (i) Losses due to enemy action and destruction by our own forces due to
operational necessity as also losses due to abortive air drops and those occurring
in Units and Formations on the War System of Accounting which do not
require formal regularization under the existing rules will not be reflected in the
statement.
(ii) Cash Losses due to enemy action which are required to be regularized under
normal rules in FR Part I, when regularized, will be included in the statement.
Such cash losses awaiting regularization by the Government of India will also
be exhibited in the Proforma 4 prescribed in Appendix – 12 of Annexure
‘9.51.A5’ to this chapter.
Note 6: Losses written off in respect of stores short landed at ports by shipping
agents, the claims against whom are repudiated by or are not realizable from
855
them in part or in full, should be classified as losses of cash and exhibited in the
statement under the appropriate heading.
Note 10: Losses pertaining to Cantonment Funds will not be included in the
statement as these are not required to be incorporated in the Appropriation
Accounts.
Note 11: Payment of pending inquiry awards under proper authority is not an
irregular payment even though the claim for pensions may ultimately be
rejected. Accordingly, such payments are not required to be written off and
included in the statement.
Note 12: Losses arising in connection with purchases effected through the
Purchasing Organizations in India and abroad, where the fault lies entirely
with them are not required to be included in the statement, as these losses will
856
be included in the report of the Comptroller and Auditor General of India,
Union Government (Civil)/Appropriation Accounts (Civil).
857
9.54. INFRUCTUOUS EXPENDITURE
858
9.55. LOSSES OF STORES, OVER ISSUE OF STORES, etc.
Losses of stores, over issues of stores, etc., written off during the
year by the Government of India and other Competent Financial
Authorities are shown in Appendix ‘B’ to the Appropriation Accounts of
the Service vide proforma at Annexure ‘9.55.A7’ to this chapter. Stores
losses below Rs. 500/- in consuming units will not be included in this
statement.
859
128. The PCsDA/CsDA will also prepare a quarterly statement of
important losses in the proforma at Annexure ‘9.53.A8’ to this Chapter
for the Quarter ending June, September, December and March. The
statements for the first quarter should be submitted so as to reach the
DAD HQrs not later than 15th August and will include all losses written
off during the first quarter, i.e., from April to June. The statements for
the subsequent quarters should reach the DAD HQrs by the 15th
November, 15th February and 31st May respectively. As far as possible all
important losses written off during the quarter should be included in the
statement for that quarter, but any important items which could not be
included due to late receipt of sanctions, etc. should be incorporated
separately in the statement for the next quarter with suitable remarks.
Note 2: All irregular issues or over issues of stores should be treated as store
losses. However, loss of stores resulting from over-drawal of ration items
which remain unadjusted as per para 888(b) of Defence Services
Regulations for the Army (revised edition 1962), will be categorized as
cash losses.
Note 3: Each item figuring in the statement of important losses should contain
a reference to the particular heading and category in which it has been included
in the main statement (viz., Head I, Food, Head H (a), P.O.L., etc.)
860
9.56. REFERENCE FROM LAOs / RAOs
861
9.57. VERIFICATION OF SPECIMEN SIGNATURES
862
9.58. TOUR NOTES AND REVIEWING OFFICER'S REPORTS
Similarly, the reports of the IDAS officers sent out for ‘‘Super-
Review’’ should be progressed in this group.
863
CANTONMENT BOARDS
9.59. General
864
9.60. Audit of Financial Statements
The audit enquiries issued by the LAO in the course of audit shall
be returned to him promptly and in any case before the close of audit,
over the signature of the Chief Executive Officer, with explanations or
notes showing the action taken or proposed to be taken to settle the
observations or objections raised and the LAO shall return for further
action any of his observations or objections on which final or sufficient
action has not, in his opinion, been taken; and shall before concluding
the audit bring them to the notice of the President of the Cantonment
Board.
865
9.61. Audit Report on Financial Statements
The LAO shall, within a period of three months from the end of
the financial year, complete the audit, and prepare an Audit Report and
the report shall mention or include the following, namely: -
(c) Whether the financial statements give a true and fair view of the
state of affairs of the Board including the surplus or deficit (in
income & expenditure statement) as on the last day of the financial
year;
Where an audit note has not been settled as on the date of Audit
Report in regard to any of the observations or objections contained in
such note, the said note or a summary thereof, as may be considered
appropriate by the LAO, shall also be given as an annexure to the Audit
Report.
The Audit Report along with the annexures thereto and the
financial statements dealt with in the Audit Report shall be submitted to
the President of the Cantonment Board by the Chief Executive Officer
along with a copy each to the PCDA/CDA and to the Principal Director.
866
9.62. LOSSES, IRRECOVERABLE ITEMS OF REVENUE &
REMISSION OF RENT FOR LAND, etc.
867
ANNEXURE ‘9.48.A1’
(b) Whether the facts stated in the Draft Para are fully correct, if
not, state in what respect it requires modification.
3. (a) Under which of the following Heads does the point raised in
the Draft Para fall:–
4. If the subject matter of the draft para was dealt with in separate
correspondence with the DAD HQrs earlier, cite reference to the
previous correspondence.
868
(b) Whether the irregularity was reported through the monthly
report on the general state of accounts; if so, give the month in
which it was included, if not, safe reasons thereof.
(a) The month in which detected and the reason for the delay.
(b) If no valid reasons exist for the delay, whether the disciplinary
aspect of the case was considered and if so, with what result.
9. Whether the contents of the draft para were brought to the notice
of the administrative authorities and discussed, and if so with
what result.
869
11. Whether any disciplinary action was taken by the administrative
authorities against the persons responsible and, if so, whether the
PCDA/CDA is satisfied with the action taken, giving details of the
nature of disciplinary action taken.
12. Whether there was any tendency of dilatory attitude on the part of
the administrative authorities in the investigation of the case and
taking disciplinary action and if so, the action taken by the
PCDA/CDA in regard to the same.
13. Whether prompt action was taken for stopping the irregularities of
the nature pointed out and if not, the action taken by the
PCDA/CDA.
15. Any other information on points not covered by the above which
will be helpful for answering queries of the Public Accounts
Committee on the Para.
870
1
Sl. No.
2
Name of the Unit / Formation
3
Particulars of Irregularity
4
Financial Effect
5
Period of Accounts Affected
871
6
When was the irregularity noticed
ANNEXURE ‘9.49.A2’
7
Latest position of the case
indicating action taken so far by
the lower authorities
Part I Section-A Cash Irregularities (Fresh Cases)
8
QUARTERLY AUDIT REPORT (ERSTWHILE MFAI)
Remarks
Part I Section-B Store Irregularities (Fresh Cases)
Financial Effect
authorities
Remarks
Sl. No.
1 2 3 4 5 6 7 8
Note:(i) The Proforma will also be utilized in respect of cases which in the
personal opinion of Principal Controller/Controller, are to be reported to
Ministry of Defence / Integrated HQrs of MoD (Army/ Navy/ Air Force),
Ministry of Defence (Finance), etc.
(ii) The names of units, etc., should be arranged Area wise / Command wise.
872
ANNEXURE ‘9.49.A3’
Proforma II
1 2 3 4 5 6
873
Part II Section-B (Cash Irregularities)
1 2 3 4 5 6
Note: The names of the units, etc., should be arranged Area wise / Command
wise.
874
ANNEXURE ‘9.49.A4’
Confidential
No. __________
Office of the PCDA/CDA
Date: _______
To,
The report on the above subject for the quarter ending is enclosed
for your information and necessary action.
PCDA/CDA
875
Copy for information to :–
876
Annexure ‘9.51.A5’
877
S. No./ No. of Name of the Brief Particulars
Appendix at Annexure/
which proforma Statement
provided
Rs.50,000/- in respect of private individuals and institutions and
over Rs.1,00,000/- in each case in respect of other categories to be
shown on a separate statement)
11. Statement-6 Statement showing overall position of outstanding Rent & Allied
Charges (party-wise and year-wise) showing position of
outstanding Rent & Allied Charges.
14. Statement-9 Statement showing list of units whose account could not be
audited.
15. Statement-10 Statement showing number of vouchers not produced for audit
18. Statement -16 Statement showing the number of vouchers in respect of which
credits are not traceable in consignee's ledger. (Foreign Invoice)
(Foreign invoices having Value of Rs.5000/- and above but less
than Rs.15000/- and those having monetary value is Rs. 15000/-
or more in each case to be shown in separate statements)
878
Appendix – 1 to Annexure ‘9.51.A5’
ANNEXURE-I to AAC
Sl. Brief Amount Head of Circumstances The exact The date The date The latest Remarks
particulars Account in which the date on on which on which position of
No.
of items expenditure which the the case the case the
was incurred objection was first was first case as
and/or was first referred to referred to known to
admitted raised Command Service the Pr.
without the HQrs, etc. HQrs Controller/
necessary wherever Controller
authority known
1 2 3 4 5 6 7 8 9 10
879
Appendix – 2 to Annexure ‘9.51.A5’
ANNEXURE-II to AAC
880
Appendix – 3 to Annexure ‘9.51.A5’
Statement 1A to AAC
Non-Maintenance of Accounts
1 2 3 4 5 6
881
Appendix – 4 to Annexure ‘9.51.A5’
Statement 1B to AAC
1 2 3 4 5 6
882
Appendix – 5 to Annexure ‘9.51.A5’
Statement 1C to AAC
1 2 3 4
883
Appendix – 6 to Annexure ‘9.51.A5’
ANNEXURE – V to AAC
1 2 3 4 5
884
Appendix – 7 to Annexure ‘9.51.A5’
Statement 2 to AAC
1 2 3 4 5
6 7 8 9 10 11 12
885
Appendix – 8 to Annexure ‘9.51.A5’
Statement 3 to AAC
1 2 3 4 5 6
Note: The comparative position vis-à-vis last year should be shown in the
certificate.
886
Appendix – 9 to Annexure ‘9.51.A5’
Statement 4 to AAC
1 2 3 4 5 6 7 8 9 10 11
887
Appendix – 10 to Annexure ‘9.51.A5’
Statement 5 to AAC
(Individual items of over Rs 50,000/- in each case of private individuals/ institutions and
Rs 1 lakh in other cases outstanding for more than one year)
1 2 3 4 5 6
888
Appendix – 11 to Annexure ‘9.51.A5’
Statement 6 to AAC
(Individual items of over Rs 50,000/- in each case of private individuals/ institutions and Rs 1
lakh in other cases outstanding for more than one year)
Sl. Name of the Unit / Name of the Period for Amount Remarks
Formation party from which the
No. whom due amount
relates
1 2 3 4 5 6
889
Appendix – 12 to Annexure ‘9.51.A5’
Statement 7 to AAC
1 2 3 4 5 6
890
Appendix – 13 to Annexure ‘9.51.A5’
Statement 8 to AAC
1 2 3 4 5 6
891
Appendix – 14 to Annexure ‘9.51.A5’
Statement 9 to AAC
1 2 3 4 5 6
892
Appendix – 15 to Annexure ‘9.51.A5’
Statement 10 to AAC
1 2 3 4
893
Appendix – 16 to Annexure ‘9.51.A5’
Statement 11 to AAC
1 2 3 4 5
894
Appendix – 17 to Annexure ‘9.51.A5’
Statement 12 to AAC
1 2 3 4 5 6
895
Appendix – 18 to Annexure ‘9.51.A5’
Statement 16 to AAC
1 2 3 4 5 6 7 8 9 10 11
896
ANNEXURE ‘9.53.A6’
Statement of Losses
1 2 3 4 5 6
7 8 9 10 11
897
ANNEXURE ‘9.55.A7’
Statement showing by various categories, the total amount of stores losses pertaining to the Defence Services
finally dealt with during the year ………..
Categories of losses Food & POL & Other MT Vehicles Other Medical MES Stores Misc. Aviation Naval Total
Forage aviation ASC & connected Ordnance Stores & buildings Stores Stores Stores
spirit Stores Stores &Clothing
Stores
1 2 3 4 5 6 7 8 9 10 11 12
Head I. Actual
Losses due to theft,
fraud or neglect.
(a) Fire
(b) Deficiencies in
actual balance
(c) Deterioration in
actual balance
(d) Defective
storage
898
(e) In Transit
Total of Head II
Grand Total of
Heads I & II
899
ANNEXURE ‘9.53.A8’
Other categories
Fraudulent use
of Rly. warrant
hired transport
Overpayments
use of Govt. or
Losses of cash
Unauthorized
Categories of
irrecoverable
Demurrage
property
charges
claims
losses
Total
and
I. Losses
due to
theft, fraud
or neglect
II. Losses
due to
other
causes
Total II
Grand
Total I & II
900
Annexure ‘9.50.A9’
Subject headings/format for preparation/submission of draft Internal Audit
Report cases by the PCsDA/CsDA
4 Financial value/implication
5 Audit facts
8 Audit conclusion
Risk: High,
Medium, Low
10 Action Proposed
901
Annexure ‘9.50.A10’
Format for the forwarding letter of Internal Audit Report submitted by the
PCsDA/CsDA
To,
The report on the above cited subject for the half-year ending………… is enclosed for
information and further consideration. The information viz. (i) subject title of the case; (ii) highlight of
the case; (iii) Category of the case (viz., Pay, Pension & Personal entitlement; Stores/Procurement;
Works); (iv) Name of the unit/formation/Establishment; (v) financial value/implication; (vi) time of
detection of the irregularity viz., during Local Audit/Performance Audit/Special Audit/Super
Review; (vii) violation of specific rule/order/authority; and (viii) Audit Risk Rating, is submitted in
following table for kind consideration.
Category of the case (viz., Pay,
pension & personal entitlement;
rule/order/authority
Highlight of the case
Violation of specific
irregularity
Subject
SL No.
No
.
1 2 3 4 5 6 7 8 9
1 Abc Pqr Pp & pe Lmn 10000/- During Local Rule Likelihood – Certain;
Audit/Performa para high probable;
nce order moderately
Audit/Special probable; low
Audit/Super probable; and
Review remote/rare
Consequences:
Major; Medium/
significant; minor;
and insignificant
Sd/-
Dy.CDA/GO (IA)
902
Chapter – X
INFORMATION TECHNOLOGY WING
10.1. Objectives:
903
10.2. Duties:
(xiii) Identifying ways and means for continually improving the IT systems
to address the concerns of the internal and the external stakeholders –
mainly the clients.
905
10.3. Information Technology Wing of DAD HQrs
The IT Wing of DAD HQrs will look after the following areas of work
for accomplishing the various IT related activities in the Department
through various Sections:
906
Name of Work to be dealt
Section
Miscellaneous • Action Plan for short term and long term targets
Section (IT Development)
• Allotment of Unit Code and issue to PAO(ORs)
• Inspection Report
• All legal issues pertaining to IT wing including
MEIT
• Matters on Synergy Conference, Controller
Conference& DAD Day
• Data entry related work and any other work not
assigned
• All matters other than those dealt with by other
division of IT&S
• NIC Mail Creation & Changes
908
10.4. Focus on improving core functions of organisation /
domain and outsource non-core functions
In order to have an emphatic presence of the Defence Accounts
Department within the Government Sector and assure optimum client
satisfaction, it is imperative that a clear distinction and vision in handling the
core and non-core functions of the Department is well-defined.
In view of the above, it is to be firmly and clearly adopted that the core
functions of the Department viz. the Payment, Accounting, Auditing and
Financial Advice will be handled by the officials and non-core functions such
as IT development and maintenance will be outsourced.
909
10.5. Formulation and updation of DAD IT Policy
Over years, the DAD has made significant progress in IT adoption.
Several applications have been built to facilitate automation and digitization.
While these applications solved point problems but this has also led to data
and application silos.
Focus on standardization
The standards ensure that the systems come with consistent quality and
are comparable to the products or services in the IT industry. It will also help
in ensuring the security, interoperability, and compatibility of systems
produced.
911
10.6. DEFINING THE ROADMAP
912
10.7. OUTSOURCING OF WORK /PROJECTS
913
10.8. ENSURING THE GENERAL STANDARDS
914
10.9. Constitution of Project Teams
All systems must have designated project team who will act as
Owners and Custodians of the IT systems. Project team will ensure that
correct requirements are framed for new systems and for changes in the
existing systems by involving all stakeholders. Project team will also be
responsible for verifying the final deliverables and provide sign-off.
The various Project teams in the DAD are required to comply with
the policy vis-à-vis the policies and guidelines issued by Government of
India and the Ministry of Defence, etc.
915
10.10. Various IT Projects in DAD
Following issues are dealt with by the IT Wing for smooth functioning
of Project Tulip:
(i) Updation of Tulip software as and when the CDA (ITS&DC),
Secunderabad releases an update;
(ii) Taking daily backup of Tulip database for maintaining data
integrity and consistency;
(iii) Creation, modification and mapping of individual ‘Tulip’ ID’s
as per requirement;
(iv) Resolution of various issues pertaining to the work of different
sections and individuals as System Administrator;
(v) Extraction of Cheque Slip data of various units/formations and
uploading it on respective PCsDA/CsDA website.
916
10.10.2. PROJECT ‘NIDHI’
917
10.10.3. PROJECT ‘VISHWAK’
918
10.10.4. PROJECT ‘RAKSHA AWAAS’
919
10.10.5. PROJECT ‘LIFELINE PLUS’
920
10.10.6. PROJECT ‘e - SUCHNA’
921
10.10.7. PROJECT ‘NEW COMPILATION SYSTEM (NCS)’
922
10.10.8. PROJECT ‘SPARSH – SYSTEM OF PENSION
ADMINISTRATION (RAKSHA)’
923
10.10.9. PROJECT ‘SPARROW’
924
10.10.10. PROJECT ‘INFORMATION TECHNOLOGY
MANAGEMENT SYSTEM (ITMS)’
925
10.10.11. PROJECT ‘e-OFFICE’
926
AADHAR ENABLED BIOMETRIC ATTENDANCE SYSTEM
(AEBAS)
927
10.10.13. Project PRABAL
The Project PRABAL is being designed to bridge the various gaps
found to be there in the PFMS. These gaps could have been a likely issue
in accomplishing the multifarious activities in the functioning of the
DAD. Project PRABAL will cater to accounting and budgeting role of the
DAD in a simplified and accurate manner to achieve the role and
responsibilities of the DAD for the client orgnizations. It shall also
provide real-time MIS for the Executives as well as the top echelons of
the Department.
928
10.10.14. Project Comprehensive Pay System (CPS)
To ensure maintaining continuity towards development and
strengthening the existing mechanism to meet the expectation of various
stakeholders in the rising era of technology, Comprehensive Pay System
leveraging Information Technology and institutionalizing the
transparency in business is visioned in accordance with the national
objective of e-Governance and theme of ‘Digital India’. It is culminated
that Project CPS would encompass all categories of MoD employees and
cover entire gamut of budgeting (compilation), accounting, auditing,
disbursing, managing and reporting of Pay & Allowances, TA/DA,
Medical & Funds etc.
Comprehensive Pay System will begin with capturing all the data
related to Pay Matrix according to cadre hierarchy, rank structure,
various allowances and their algorithm in respect of different categories
of personnel under MoD. Change statement will be initiated by the
HOOs to be taken up as inputs by the task holder concerned in Project
CPS to affect the pay & allowances of the Individual concerned. These
inputs will be received initially in manual form or in soft copy which will
be replaced in advance stage of CPS by direct data entry on the gateway
interface provided to different H.O.O./Stakeholders from the very initial
stage. Output of such change statements/data entry will be reflected in
reports including Pay Slips generated after processing the data and
929
financial value credited/debited to pay account of the concerned
beneficiary and release of payment accordingly through the medium of
BHARAT KOSH or SBI CMP/SBO FAST Plus.
Project CPS will serve the twin objectives: - (i) to overcome present
deficiencies and gaps, and (ii) futuristic platform to meet Theatre
Command needs, in line with the concept of One Nation – One Unified
Structure – One single application for all payments and employees asset
maintenance needs. It also aims to bring in the best practices and
applications available in the Industry for Pay & Allowances applications
through outsourcing route. The futuristic vision is on-boarding all
stakeholders on one single CPS platform as the final phase of the project
and Phase 1 where all DAD applications are to be brought under one
umbrella CPS with inputs data from stakeholders concerned.
930
10.11. IT SUPPORT
931
Chapter – XI
Systems Wing
932
11.2. MAINTENANCE, UPDATION & VETTING OF
DEPARTMENTAL CODES & MANUALS
Systems Wing of DAD HQrs will also strive to maintain the audit
and accounting procedures of the Defence Accounts Department at a
high level of efficiency by prescribing Business Process Reengineering
(BPR) on updation of manuals of the Department in context of fully
automated scenario.
933
11.3. ANALYSIS OF THEMATIC AUDIT REPORTS
SUBMITTED BY PCsDA/ CsDA
934
11.4 TIME & MOTION STUDY
935
11.5. SYSTEMS AND PROCEDURE
936
DAD HQrs direct if he so desires. Where necessary, DAD HQrs will
make references to other PCsDA/CsDA to ascertain their views and the
practice followed by them.
937
authorities, the views of PCsDA/CsDA should be obtained whenever
snags or difficulties in actual implementation are anticipated, to that the
same may be taken into account before the issue of the final instructions
in the matter.
938
11.6. INSPECTION GROUP
The objective of Inspection is twofold, viz.
(i) to enable the DAD HQrs to ensure that his ultimate responsibility
for the efficiency and effectiveness of the Department as a whole is
adequately discharged, and,
Note: The briefs will take into accounts points of common interest picked out
from reports on MFAI, IAR, Financial Advice, and previous Inspection reports
of various PCsDA/CsDA. For this purpose the inspection cell will keep in touch
with the audit and other sections and keep itself familiar with important
developments/irregularities, as also changes in procedures etc., introduced in
the Department.
939
(vii) To give direct feedback to PCsDA/CsDA on
Administrative/Audit aspects of other PCsDA/CsDA as brought
out in the reports of the Reviewing officers.
940
The inspection team will work under the direct guidance of the
Reviewing officer who is nominated to lead the team. Before
commencement of work in any office, the Reviewing officer will allocate
duties/areas of work to the members of the inspection team.
(i) The points arising out of the Inspection should first be discussed
by the SAO/AO/AAO with the AAO/Officer-in-charge of the
section concerned and the result communicated to the Reviewing
officer, who will discuss such of those items which cannot be
satisfactorily settled with the PCsDA/CsDA/Addl.CDA/Jt.CDA.
Suggestions likely to be helpful in the improvement of methods
and procedures should also similarly be discussed, and the
outcome embodied in the report, if necessary.
(iii) The inspection report should be clear and concise. The report
should as far as possible refer to the relevant rule or order
941
transgressed and mention precisely the nature and extent of
transgression. It will not however be burdened with illustrative
examples.
(v) The draft report will be shown to and discussed with the Head of
the office before closing the inspection, and the result of such
discussion indicated suitably in the final report where necessary.
942
SYSTEMS WING AT PCsDA/CsDA OFFICES
(c) Training
943
COORDINATION GROUP
11.8. OBJECTIVES
In the light of modern management practices consistent with the
requirements of Defence Services, the objective of this group is to
maintain the audit and accounting procedure & systems at high level of
efficiency by prescribing new procedures and systems and reviewing or
revising existing ones in the areas of work assigned by the DAD HQrs.
944
11.9. FUNCTIONS
945
DAD)
(xiv) Pr. CDA (R&D),New Delhi Pay & Allowances & Seller Payments
DRDO
(xv) CDA (CG & Navy), New Delhi Pay & Allowances (Coast Guard
Personnel)
(xvi) CDA (CSD), Mumbai Pay & Allowances & Seller Payments
CSD
946
ORGANIZATION & METHODS GROUP
11.10. OBJECTIVES
947
11.11. FUNCTIONS
948
S. No. Office Areas Assigned
16. CDA (CSD), Mumbai Pay & Allowances & Seller
Payments CSD
949
c. Re-organization of office layout for quicker flow of work and
diminution of avoidable movement of documents and
records
d. To study the organizational set-up in order to remove
bottlenecks, if any and to render half-yearly report to the
DAD HQrs
(vi) Rendition of half yearly report to the DAD HQrs indicating the
areas of O&M Studies conducted in the PCsDA/CsDA offices by
10th July and 10th January.
950
11.12. TRAINING GROUP
951
(d) In-service training programmes both internal as well
external
(i) Value added general courses.
(ii) EDP/IT Course.
(iii) Special job-related courses.
(h) Seminars.
952
11.13. TRAINING ADVISORY COMMITTEE (TAC)
953
11.14. CONTROLLERS TRAINING COMMITTEE (CTC)
(e) The committee will deliberate and take decision on all matters
related to training in the Principal Controller’s/Controller’s
organisation, including identification of training needs, proper
and timely nomination of candidates to CDA (RTC) training
programmes, planning and conduct of in-house training
programmes, development of suitable training material,
evaluation of training interventions, suggestions for
improvements, etc.
(f) CTC would also identify areas where the coordination with
concerned CDA (RTC)/other agencies, is required.
954
(h) Addl. CDA/Joint CDA/Group Officer in every Principal
Controller’s/Controller’s office would be nominated as the
Training Manager for that organisation.
955
11.15. Training for newly recruited Auditors & Clerks
As per Para 5.1 of the DAD Training & Development Policy, 2019,
as amended from time to time, the salient points regarding training for
newly recruited Auditors & Clerks are as follows:
(a) Two weeks induction training (10 days i.e., 40 sessions) will be
conducted in the respective CDA (RTC)/ DPTI/ OTI.
Note: Module of six weeks/ 30 days training schedule for newly recruited
Auditors/ Clerks to be conducted by PCsDA/ CsDA Offices is provided in
Chapter – 5 of DAD Training & Development Policy, 2019 as amended from
time to time.
956
11.16. INSPECTION GROUP
957
11.17. OBJECTIVES
958
11.18. FUNCTIONS
(vii) To render a half yearly report by 31st October and 30th April
to the DAD HQrs indicating the details of inspection carried
out upto the end of the half year ending September and
March, the more important points noticed and the remedial
action taken.
959
example, if X,Y and Z are Quality Audit groups, then X may
inspect sections pertaining of Y. Y will inspect sections of Z
and Z may conduct inspections for X sections. Typically, the
inspection may be done on Quarterly basis but frequency
can be reduced for well-compliant sections and increased for
sections having poor compliance levels. Unresolved points of
these inspections will be put to the "Management
Committee" for review.
960
11.19. SCOPE OF WORK
961
11.20. PREPARATION AND DISPOSAL OF
INSPECTION REPORTS
(a) The point arising out of Inspection should first be discussed by the
AAO with AAO, Officer-In-Charge of the Section/Sub-Office concerned,
subsequently the points may be discussed by the Sr.AO/AO of the
Inspection Team with the Sr. AO/ AO-In-charge /G.O.
Omissions/lapses noticed which cannot be settled at this level or items
for which action is pending with the Sections/Sub-Offices, will be
incorporated in the Inspection Report for submission to PCDA/CDA
/Addl. CDA/Joint CDA.
(b) The report will be prepared in two parts. Part I will contain
instance of grave irregularities, failure of audit/accounting system
which have wide repercussions, defalcation of cash or any other issue,
which in the opinion of the PCDA/CDA, may be of immediate interest/
or which merit immediate attention of the DAD HQrs/Ministry and Part
II will include all other procedural discrepancies/defects. The points
raised in Part I of the inspection report of major Sub-Offices, such as
Area Accounts Offices, DPDOs, AOs (R&D), PAOs (ORs), etc. will be
reported to the DAD HQrs, through special report after completion of
the inspection along with PCDA/CDA’s personal appreciation
indicating specifically measures taken/proposed to be taken to eliminate
the inadequacies/deficiencies.
(c) The Inspection Reports should be clear and precise. The report
should, as far as possible, refer to the relevant rules or orders violated.
962
(e) Three copies of the Inspection Report, after approval by the
PCDA/CDA /Addl. CDA/Joint CDA, will be prepared and distributed
as follows: -
963
11.21. INSPECTION PROGRAMME
964
11.22. INSPECTION REPORTS OF DAD HQrs
The receipt of the Inspection Reports of the DAD HQrs and their
further processing will also be undertaken by the Inspection Group. For
this purpose, necessary liaison will be maintained with other
Wings/Sub-Offices to obtain replies regarding rectification of the
omissions/lapses pointed out and the consolidated progress reports will
be furnished to the DAD HQrs for finalization of the observation.
965
र ा लेखा महािनयं क, िद ली छावनी
के ािधकार से जारी
वष – 2022
Issued under the authority of:
Controller General of Defence Accounts,
Delhi Cantt.
Year – 2022