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RULES & REGULATIONS ENCASHMENT OF EL. A Central Government servant may be paid cash equivalent of leave salary (Basic Pay, Grade Pay and DA) in respect of the period of the earned leave and Half Pay Leave at his credit at the time of retirement on superannuation subject to a maximum of 300 days and the payment should be made in lump sum. Earned leave and Half Pay Leave shall be considered for encashment of leave subject to overall limit of 300 days. Cash equivalent payable for Half Pay Leave shall be equal to leave salary as admissible for Half Pay Leave plus Dearness Allowance admissible on the leave salary without any reduction being made on account of pension and pension equivalent of other retirement benefits payable. The authority competent to sanction leave is also competent to grant this lump sum cash for the above maximum period excluding the number of days, for which encashment was availed along with LTC. ADMISSIBLE CONDITIONS : 1. On retirement after attaining the age of superannuation. 2. When the service is extended in public interest beyond the superannuation, after extension; 3. When an employee retires on superannuation while under suspension or while disciplinary or criminal proceedings are pending against him, the whole or part of cash equivalent of leave salary may be withheld to meet recoveries from him possibly arising on conclusion of the proceedings. On conclusion of the proceedings, payment may be released after adjustment of Government dues, if any; 4. On termination of service by notice / payment of Pay & Allowances in lieu of notice or otherwise in accordance with terms and conditions of his appointment; 5. On termination of service of officials re-employed after retirement. In this case the maximum will include the period for which encashment of leave was allowed at the time of previous retirement; 6. When an employee is invalided from service on medical grounds; 7. When an employee resigns or quits service on his own accord, the lump sum cash payment will be only to the extent of half of the earned leave at his credit subject to maximum of 150 days on the date of cessation from service; 8. On premature retirement under FR56(j) or (l) of Rule 48 of CCS Pension Rules; 9. On voluntary retirement under FR56(k) or (m) of Rule 48 or 48A of CCS Pension Rules; 10. On compulsory retirement as a measure of penalty when no reduction in pension is ordered. When an employee retires from the service, claim of encashment of EL at his credit is forwarded by the Unit/TF/CEs with all concerned documents duly countersigned by the OC of the unit, to the AAO/AO/ACDA for verification. After verification of the documents claim will be forwarded to PAO (GREF) for settlement.
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AUDIT REQUIREMENTS : 1. Contingent bill prepared on IAFA-115 in duplicate duly suffixed with Re. 1 Revenue stamp. 2. Daily Part II order notifying the retirement casualty and EL at credit. 3. Sanction of the competent authority. 4. Entitlement certificate (Leave Credit Certificate) duly verified by the audit authorities. 5. No Demand Certificate. 6. Last Pay Certificate. METHOD OF CALCULATION : (A) The cash equivalent of Earned Leave at credit shall be calculated as follows Basic Pay + DA +Grade Pay admissible on the date of Cessation of service -------------------------------------------30 (B) The cash equivalent of Half Pay Leave component:Half pay leave salary admissible on the date condition that of retirement plus Dearness not exceed 300 days Allowance admissible on that date -----------------------------------30 X No of days of HPL subject to the HPL plus EL encashed does x No. of unutilized earned leave at credit subject to maximum of 300 days

Encashment of Earned Leave along with LTC :-

Government servants are allowed to encash ten days earned leave at the time of availing of LTC to the extent of sixty days during the entire career. The leave encashed at the time of LTC will not be deducted from the maximum amount of earned leave encashable at the time of retirement. The encashment of earned leave up to 10 days at the time of availing LTC is without any linkage to the number of days and the nature of leave availed while proceeding on LTC.
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FINAL SETTLEMENT OF PAY AND ALLOWANCES On receipt of final settlement bill on account of Pay & Allowances the details of the bill are entered in a register, this register will facilitate timely watch of progress of the case. Death cases should be attended on TOP PRIORITY basis and all other cases will be actioned within three working days of their receipt in PAO (GREF). Separate pages for each type of cases will be provided in the register.

The closed Pay Book will be received along with the Final Settlement claim in the Group and it will be ensured that all the drawals on ACR / FRMO are accounted for in the quarterly statement of accounts. All entries on account of FRMO and acquittance rolls recorded in the pay book will be checked with reference to debits shown in the accounts sheets of the individual. If any item is omitted in the IRLA, the same will be manually debited in the Final Settlement account with reference to the entry in the Pay Book. An endorsement regarding check of the Pay Book entries with that in the IRLA will be made on the Pay Book as well as on the IRLA under dated initials of the Auditor and SO(A)/AAO. NOTE : IN case the Pay Book is not forthcoming an estimated amount assessed with reference to the last few payments made to the individual will be debited provisionally for subsequent review and adjustment. The IRLA will be reviewed after three months. If any debits have been received, they will be adjusted in the IRLA and the balance due will be authorised for payment. If the account closes with a debit balance, action will be taken to get the same regularised. It will be ensured that all DOs Part II have been adjusted in the IRLA, where any omission is found, the particular DOII will be checked, if already received in PAO(GREF) for necessary action. In case the unadjusted DOII is not received in the PAO, the same will be called for from the Task Force / Project. All loss statements, and recoveries will be scrutinised and debited. Outstanding demands as intimated by Task Force / Project and available in the books will be recovered from the IRLA to the extent possible and balance intimated to Task Force / Project authorities in LPC/Pension Data Sheet for recovery. All outstanding objections affecting recovery will be scrutinised. After the above action is completed the manual IRLA together will all the documents connected with the final settlement of the case will be forwarded to Review Group for their review regarding the correctness of the account. Review Group will verify the account upto the last closed quarter with reference to the documents received with the case and will issue a Review Slip indicating the observations, if any, and affix a stamp/make a note regarding completion of their review in the portion for last closed quarter of the IRLA indicating issue of Review Slip wherever applicable. This note will be under the initials of the Review Task Holder as well as the SO(A)/AAO of Review Group. This section will ensure that the observations raised by Review Group as per the Review Slip have been settled by taking necessary action. This Review Slip will be submitted to the AO when the case is put up for his approval of Final Settlement of the account. After taking action as above, the net amount payable to the individual will be arrived at and a payment authority duly affixed with payment authority seal will be issued to the Task Force / Project with accounts in duplicate on final settlement of the case.
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The ledger group auditor will maintain pay summary for compilation of all final payments made on account of Pay & Allowances to facilitate recording & accounting of total credits and payments during a particular qtr. He will consolidate all the transactions once quarterly & prepare a NE summary & hand over to CC group for compilation.

FINAL SETTLEMENT OF C.G.E.I.S.

1. SCOPE : The scheme has Two fund Viz. Insurance Fund and Saving Fund. A portion of the subscription is credited to Insurance Fund and the other portion to the Saving fund of which bear interest at the rates prescribed by the Govt. from time to time. Monthly Subscription and Amount of Insurance Cover. GROUPTO A) FOR THOSE WHO WHICH SUBSCRIBE AT THE OLD THE RATES EMPLOYEE BELONGS RATE OF AMOUNT SUBSCRIPTION OF INSURANCE COVER A 80 80,000/B 40 40,000/C 20 20,000/D 10 10,000/B) FOR THOSE WHO SUBSCRIBE AT THE REVISED RATES W.E.F. 01/01/1990

BEFORE AFTER AMOUNT ENROLLMENT ENROLLMENT OF AS A MEMBER AS A MEMBER INSURANCE COVER 40 120 1,20,000/20 60 60,000/10 30 30,000/05 15 15,000/-

2. If any employee ceases to be in service due to retirement, resignation etc. he will be entitled to the payment of only the lump sum amount of his accumulation in the saving fund. If he dies while in service his family nominee will become entitled for payment of the lump-sum amount of insurance cover, he was entitled to at the time of death in addition to saving fund. 3. MEMBERSHIP : Employees are enrolled as a member of the scheme only from 1st January every year. If an employee enters service on or after 2nd January in any year, he is enrolled as a member only from 1st January of the next year. From the actual date of appointment to 31st December, he will be entitled only to Insurance Cover. 4. PROMOTION DURING THE YEAR: On regular promotion as a member to higher group after 1st January in any year, his subscription will be raised only from 1st January of the next year. As for example, a group C employee is promoted to Group B on 02/01/1992, his subscription and insurance cover will be Rs. 30/- p.m. and Rs. 30,000/- respectively till the end of December 1992 and will be raised to Rs. 60/- p.m. (Please refer table 1) and Rs. 60,000/paogref.org/pay0.html 4/21

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respectively from January 1993. Once an employee is admitted to the higher group, his subscription and insurance cover will be continued to be at the same rate, even if he is subsequently reverted to the lower group from any reason. 5. RECOVERY : Subscription is payable till the end of service including the month in which an employee retires, dies, resigns or is removed from service. If an employee dies during a month before recovery of subscription for that month, his dues will be paid after deduction of the subscription for the month. 6. INTEREST ON ARREARS OF SUBSCRIPTION : No interest will be levied on the arrears if the non recovery is due to delayed payment of salary. 7. BENEFITS PAYABLE : a) Retirement, Resignation / Invalid , Removal The employee will be paid as per the table of benefits. i) Lump-sum due to him out of the savings fund for entire period of membership in the lowest group. ii) Amounts, due to him for the additional units by which subscription was raised due to promotion for the period from which the rate was raised to the date of cession of membership., b) Death while in Service : The nominee / heir will be paid i) The amount of appropriate insurance cover to which the employee was entitled at the time of death and ii) Lump-sum and amounts as in the case of (a) above for the period till the date of death. iii) Only insurance cover if death takes place before becoming a member. 8. TO WHOM PAYABLE : a) where there is a valid nomination to the nominee (s) in the manner indicated in the nomination. Nomination : If the employee has a family he shall make such nomination only in favor of member or members of his families. Family means husband, wife or wives, parents, children, ward, minor brothers, unmarried sisters, deceased sons widow and children When Whereabouts Not Known : In case an employees whereabouts are not known despite efforts by police on due complaint to them, the accumulation from the saving fund will be payable to the nominees or heirs after one year following the month of disappearance of the employee, the insurance amount will be paid after laps of 7 years following the month of disappearance.
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9. INCOME TAX REBATE : Income Tax rebate is admissible for the amount of subscription paid under the scheme. FINAL SETTLEMENT OF G.P. FUND The amount standing at credit shall become payable when the subscriber : 1 Quits service. 2 Is dismissed / removed from service. 3 Proceeds on leave preparatory to retirement. 4 Retires from service /permitted to retire or declared by a competent Medical Authority to be unfit for further service. On receipt of an application form for the final settlement of the subscriber accounting the prescribed form either from the subscriber himself or nominee claimant, if the subscriber is not longer alive, the same will be entered in the register maintained at PAO (GREF). The payment of GP Fund dues as well as Deposit Linked Insurance Scheme benefits, wherever applicable will be authorized within 3 days of receipt of documents /papers in the PAO (GREF). As regards the Part I payments, the same will be authorized at least a month before the date of superannuation of the Govt. servant, but the amount will be payable only on the date following the date of superannuation. A clear indication will be made in the intimation memo.

TO WHOM PAYABLE :

A subscriber can nominate one or more persons conferring the right to receive his GPF amount in the event of his death. a) where there is a valid nomination to the nominee (s) in the manner indicated in the nomination. Nomination : If the employee has a family he shall make such nomination only in favor of member or members of his families. Family means husband, wife or wives, parents, children, ward, minor brothers, unmarried sisters, deceased sons widow and children When Whereabouts Not Known : In case an employees whereabouts are not known despite efforts by police on due complaint to them, the G.P.F. will be payable to the nominees or heirs after one year following the month of disappearance of the employee.. An indemnity bond should be taken from the nominee / dependents of the employee, that the payment will be adjusted against the payments due to the employee in case he appears on the scene and makes any claim. CESSATION OF G.P.F. SUBSCRIPTION :paogref.org/pay0.html 6/21

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TYPE OF RETIREMENT SUPERANNUATION VOL. RETIREMENT / RESIGNATION DEATH / DISCHARGE

PERIOD FOR CESSATION OF G.P.F. 3 MONTHS BEFORE RETIREMENT 1 MONTH BEFORE RETIREMENT. UP TO THE DATE OF DEATH OR DISCHARGE.

AUDIT CHECKS REQUIRED FOR FINAL SETTLEMENT OF G.P.FUND :Final Settlement claim should be submitted to PAO (GREF) 3 months in advance by the task force / projects in r/o superannuating cases. 1 Application in prescribed form from subscriber or form nominee duly properly completed & duly signed / countersigned by competent authority. 2 Contingent bill duly signed by individual / nominee & counter signed by competent authority on affixed one rupee revenue stamp. 3 Particulars of recoveries / payments during 12 months proceeding the date of retirement. 4 Form F for quitting the service quoting month of discontinuation of GPF Subscription. 5 Last five years certificate of Drawal of Ty. Advance / Part Final Withdrawal from G.P.F duly verified and signed by Accounts Officer concerned. 6 DO II Notifying retirement, death, discharge of service etc. 7 No Demand Certificate duly verified by Accounts Officer concerned.

INTEREST :The amount of GP Fund balance due for final payment will be tendered to subscriber / NOK as the case may be duly indicating the period up to which interest is paid and also the intention of the office to make payment in the particular month. In case where contingent bill is received along with the application for final settlement of GPF, payment will be made immediately. If the payment can not be made within one month after retirement, or after the date of receipt of application in the prescribed form, whichever is later, due to administrative reason, interest is payable on the balance up to six months for the period beyond one month. Interest can be allowed up to one year by the head of account office and beyond that period by the immediate superior of the head of accounts office. Govt. dues not recoverable. : Amount due to the Govt. or amount misappropriated by the Govt. servant is not recoverable from the G. P. Fund final payment to the subscriber. In case of payment to the nominees, if the nominees are liable to the Govt. by incurring any debt after the death of subscriber, the amounts payable to the nominees, are liable to attachment and the debts are due to the Govt., they may be made good by adjusting from the GPF dues to the nominees

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DEPOSIT-LINKED INSURANCE SCHEME 1. When a GPF subscriber dies after having put in five years service, the person receiving the Fund balance will be paid an additional amount if the balance at credit had not fallen below the under mentioned limits at any time during the three years preceding the month of death.

* GPF (VI Pay Commission Scale)

If the subscriber was holding a post In Pay Band -2 or above and drawing Grade Pay of Rs 4,800 or more In Pay Band -2 and drawing Grade Pay of Rs. 4200 or more but less than Rs. 4800 In Pay Band-2, Pay Band-1 or Pay Band 1S and drawing Grade Pay of more than Rs.1400 but less than Rs. 4,200/In Pay Band 1S and drawing Grade Pay of Rs. 1300 and more but less than Rs. 1400 Minimum monthly balance during the period Rs. 25000/-

Rs. 15000/-

Rs. 10000/-

Rs. 6000/-

* In case of death of subscriber on or after 27-5-2009. Cases of death of subscriber on or before 26-52009, the old provisions (as per V Pay Commission pay scales) only will apply - OM, dated 27-5-2009. 2. The additional amount will be equal to the average balance in the account during the period of 36 months preceding the month of death, subject to a maximum of Rs. 60000/- in the case of GPF subscribers. The maximum limit is to be applied after arriving at the average of 36 months and not at every stage. 3. The balance for March every year and for the last month of the three-year period will be inclusive of interest. 4. Payments will be made by Accounts Officer (Head of Office in the case of Group D) without formal sanction and in whole rupees, fraction being rounded to the nearest rupee. 5. In the case of persons appointed on tenure basis/re-employed pensioners, service rendered from the date of appointments/re-employment, as the case may be, only will count. 6. This does not apply to persons appointed on contract basis. 7. Admissible on death after the working hours of the last working day but before 12 midnight as this will be treated as death while in service. 8. In the case of missing employees, payment can be made to the nominee/ legal heirs after expiry of a period of seven years following the month of disappearance of the subscriber on production of a proper proof of
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death or a Decree of the Court that the employee shall be presumed to be dead as laid down in Section 108 of Indian Evidence Act. - Rules 33-B(GPF), 35-B(CPF), GID(1) and Notes there under. GENERAL PROVIDENT FUND MODULE :

1. SCOPE : Temporary Government servants after continuous service of one year, re-employed pensioners and permanent Government servants shall subscribe to GPF compulsorily.. 2. ADMISSION : Admission to GPF are made on the basis of application in the prescribed form from the subscribers concerned. 3. AMOUNT OF SUBSCRIPTION : A sum of (in whole rupees) as fixed by the subscriber, subject to minimum of 6% of his basic pay plus Grade Pay and maximum of his basic pay and Grade Pay. 4. ENHANCEMENT / REDUCTION : Subscription in G.P.F. may be increased twice and / or reduced once at any time during financial year. 5. SUSPENSION OF SUBSCRIPTION : Subscription to the fund shall be stopped during suspension, and at the option of the Government servant during leave on half pay, leave without pay and dies non. Proportionate subscription to be recovered for the period of duty and any leave other that HPL/EOL. 6. STOPPAGE OF RECOVERY 3 MONTHS BEFORE RETIREMENT SUPERANNUATION : No subscription should be recovered during the last three months of his service.

All GREF personnel serving more than one year have to contribute to General Provident Fund. E.D.P. Section after completion of one year from the date of appointment of the individual will automatically recover 6% of Basic Pay as G.P.Fund Subscription in ensuing Quarter End process. GREF personnel are entitled to change the rate of subscription upward twice and downward once during the currency of one Financial Year. For effecting this changes, they have to apply in writing to his controlling officer who in turn forward the request to PAO (GREF). The PAO(GREF) Task holder consolidates the change statement and gives a batch to E.D.P. for punching and validation through C.C. Group. After getting the batch cleaned the E.D.P. will post the changes in fund master and E.D. Line of PIRM to make the correct recovery. TEMPORARY ADVANCE/ PART FINAL ADVANCE GPF
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Ty. ADVANCES FROM G.P.FUND :

Advances from G.P.Fund can be taken for following purposes. 1. ILLNESS : Expenditure in connection with illness / medical treatment, confinement or disability including the traveling expenses. 2. EDUCATION : Cost of higher education including traveling expenses of the subscriber and family members or dependent. 3. Obligatory Expenses : Obligatory expenses in connection with betrothals and / or marriages, funerals or other ceremonies, including first shradh ceremony. 4. Cost of Legal Proceedings : Instituted by or against the subscriber a family member or a dependant. 5. Cost of Defence : When subscriber engages a legal practitioner to defend himself in an enquiry in respect of any alleged official misconduct on his part. 6. Purchasing Consumer Durables : To purchase consumer durables like TV., V.C.R./V.C.P., Washing Machine, Cooking Range, Geysers and Computers.

PART FINAL WITHDRAWAL FROM G.P.F.: Part final Withdrawals from G.P.Fund can be taken for following purposes. 1. ILLNESS : Expenditure in connection with illness / medical treatment, confinement or disability including the traveling expenses. 2. EDUCATION : Cost of higher education including traveling expenses of the subscriber and family members or dependent. 3. Obligatory Expenses : Obligatory expenses in connection with betrothals and / or marriages of the subscriber or his sons or daughters or other dependent female relations. 4.. Purchasing Consumer Durables : To purchase consumer durables like T.V.,V.C.R./V.C.P., Washing Machine, Cooking Range, Geysers and Computers. 5. Housing : Building or acquiring a suitable house or a ready-built flat including the cost of site. 6. Repayment of Outstanding Housing Loan : Expressly taken for building or acquiring a house or readybuilt flat. 7. Purchasing a House Site : For building a house or repaying any outstanding loan expressly taken for this purpose. 8. Construction : A house on a site purchased under item 7 above.
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9. Reconstructing : Or making additions / alterations to a house / flat already owned. 10. Renovating Ancestral House : Renovating, additions / alteration or upkeep of the ancestral house or to a house built with the Government loan. If the ancestral house has not been transferred in the name of the Govt. servant, he / she should produce proof that he / she is one of the inheritors / nominees to receive the share of the property. 11. Extensive Repairs / Overhauling of Motor Car. 12. Purchase of Motor Car / Motor Cycle / Scooter etc. or for repaying Govt. Loan already taken for the purpose. 13. Making deposit to book a Motor Car, Motor Cycle, Scooter / Moped etc. 14. Once in a financial year, towards subscription paid for the Group Insurance Scheme. 15. Charges for conversion from leasehold to freehold property allotted / transferred by Delhi Development Authority / State Housing Boards / House Building Co-op. Societies. 16. Without assigning any reason.

LIMITS FOR FINAL WITHDRAWAL: 1. Items 1 to 4 : a. Normally one half of the amount at credit or six months pay whichever is less. b. Up to three-fourth of the amount at credit at the discretion of the sanctioning authority. 2. Items 5 to 10.: a. Upto 90% of balance at credit. b The amount of withdrawal plus Govt. loan already taken should not exceed the limits prescribed under the H.B.A. rules. 3. For Item 11 : One third of the amount at credit or the actual amount of the repaying / overhauling or Rs. 10000/- whichever is least. 4. For Item 12 : Rs. 1,10,000/- for Motor Car and Rs. 20,000/- for Motor Cycle, Scooter, Moped etc. but the amount of withdrawal (plus withdrawal if any availed for booking) should not exceed 50% of the amount at credit on the date of application for withdrawal for purchase or actual price of the vehicle whichever is less. 5. For Item 13 : 50% of the amount at Credit or Rs. 22,000/- in case of Car and Rs. 4,000/- incase of Motor Cycle, Scooter etc. or actual amount of registration which ever is less. This amount will be taken into account for determining
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the overall ceiling of Rs. 1,10,000/- for Car and Rs. 20,000/- for Motor Cycle / Scooter etc. 6. For Item 14 : An amount equivalent to one year subscription paid towards the group insurance scheme. 7. For Item 15 & 16 : Up to 90% of balance at credit only once during service. ELIGIBILITY : 1. For items 1 to 4 : After completion of 15 years of service (including broken period ) or within ten years before the date of superannuation, whichever is earlier. 2. For items 5 to 10 ; Any time during the service. 3. For Item 11 ; After completion of 28 years of service or less than 3 years before retirement. 4. For Items 12 and 13 : After completion of 15 years of service or within 5 years before superannuation. In special cases, the secretary of ministry / department may sanctioned refundable advance to officials who fall short of the minimum service of 15 year by not more than 6 months. After completion of 15 years of service, outstanding advance may be converted into final withdrawal. The basic pay (including NPA if any) of the official should be Rs. 10,500/- or more in the case of car and Rs. 4,600/- or above in the case of Scooter / Motor Cycle. 5. For Item 14 : All officials, admitted to the Group Insurance Scheme. However, withdrawal is permitted if only at any stage the position of the subscriber does not permit him to subscribe to the group insurance and GPF / CPF at the same time. 6. For item 15 : All officials. 7. For Item 16 : Those due for retirement on superannuation within a year.

Note : 1. Only one withdrawal can be allowed for the same purpose. Marriage or education of different children or illness on different occasion or a further addition / alteration to a house / flat covered a fresh plan these are treated as for different purposes. 2. Betrothal and marriage are treated as separate purposes. 3. Both advance and withdrawal should not be sanctioned for one and the same purpose at the same time.

LIMIT of Ty. Advance Permissible : Normal 3 months Pay or half the amount at credit whichever is less. Recovery shall not be more than 24 equal
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monthly installments. In special case there is no such limit as such. Advance recoverable in not more than 36 installments if it exceeds 3 months pay. Consolidatation of Advance : When an advance is granted before complete repayment of an earlier advance, the outstanding balance will be added to the new advance and installments for recovery refixed with reference to the consolidated amount. SANCTION ; Normal advance can be sanction by competent authority. If the applicant himself is the authority, then the next higher administrative authority can be sanction the amount. Recovery : Recovery should commence with issue of pay for the month following the one in which the advance was drawn. When balance of previous advance is consolidated with the amount of new advance, the recovery of previous advance will continue till the next month and the recovery against the consolidated amount commences thereafter. Suspension of Recovery : Recovery not to be made except with officials consent in cases of suspension or on leave for ten days on HPL in a calendar month. When advance of pay is being recovered, recovery may not be made on subscriber written request. TY. ADVANCE IN PRESENT SYSTEM : Ty. Advance bills are forwarded by units to their Accounts Officer concerned and after doing audit check, Accounts Office of that unit passed the bill. The passed bill again returned to unit concerned for making payment to the individual through imprest account. After making payment to the individual by imprest holder, Imprest holder then forward the paid voucher along with Debit Schedule to the P.A.Office Imprest Section. One copy is being forwarded to Group concern for noting in the individuals I.R.L.A. Imprest section then forward the data sheet containing the information like G.S. No., Name, Amount Paid and Number of Installments and Amount of Installments to the E.D.P. Section for debiting the amount in Q.S.A.

LIST OF AUDITABLE DOCUMENTS.

1. Contingent bill on form IAFA-115. 2. Sanction for temporary advance / part final withdrawal of the competent authority.
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3. Application for part final withdrawal / temporary advance from GP fund. 4. Recommendation of the Officer Commanding. 5. Certificate of ownership/nominees in respect of renovation of Ancestral House. 6. Details of advance / part final withdrawal from GP fund for the last five years.

AUDIT CHECKS

1. It is preferred on form IAFA-115 (Contingent Bill). 2. The contingent bill has been fully and properly completed receipted by the claimant over Rs.1/- Revenue stamp and countersigned by an officer authorised to do so. 3. The claim is admissible under G.P.Fund Rules and the amount has been duly sanctioned by the competent authority. 4. The amount sanctioned is admissible under rules and is also within the permissible limits of the credit balance as on date. 5. In the case of temporary withdrawals: a. The number of installments in which the amount is recoverable is shown in the sanction / bill. b. The number of installments shown is correct with reference to rules and c. The amount sanctioned is divisible by number of installments to enable recovery being made in equal monthly installments in whole rupee as required under rules. 6. To see that sanction by the Competent Authority is attached in original. 7. In respect of final withdrawal for House Building Advance, the same will be recorded in the register to be maintained for the purpose while post auditing the temporary / final withdrawal claims, it should be ensured that the withdrawal is not paid by the Imprest Holder in respect of subscribers, who are to retire within 2 years. 8. Both advance and withdrawal should not be sanction for one and the same purpose at the same time. 9. Only one withdrawal can be allowed for the same purpose except marriage or education of different children or illness on different occasions or a further addition / alteration to a house / flat covered by a fresh plan. 10. A subscriber may have the balance outstanding against an advance sanctioned to him converted into final withdrawal on his satisfying the conditions laid down for such withdrawal. DEPUTATION. GPF/CGEGIS/LOANS AND ADVANCES IN RESPECT OF DEPUTATIONIST The GREF personnel, when they proceed on Deputation, their Pay and allowances are drawn by the Borrowing Department. However, GP Fund Account is maintained manually in PAO by the Deputation cell. GPF subscription, Refund, Loans and Advances are recovered by borrowing Deptt and send through cheque/Draft/Credit schedules. On receipt of MRO from Cash section, Punching Medium is prepared in quadruplicate duly noting against respective Code heads. Copies of Punching Media are sent to CC Group after entering in Class II Voucher register. The Recoveries are noted in the Deputation Register month wise against respect GOs/GS, with
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reference to the details sent along with the MROs. Posting is done as and when the MROs are received and at the end of the Financial Year, the GP Fund Account is closed manually. If the subscription is received for the full year, Interest is worked out at the rates prevailing during the year and the Account is closed and CCO-9 is prepared in Duplicate. One copy is sent to the borrowing Department. If the subscription is not received for any particular month, the missing credit is called for and receipt, similar action is taken as stated above. MRO also includes the payment of Leave Salary and Pension contribution, wherever applicable as per the Terms & Conditions of Deputation and the borrowing Department makes the payment. On receipt of this MRO, the correctness of the amount is verified with reference to the rates applicable and then the posting is done in the Deputation Register. In case of individual proceed on Ex-Cadre post to BRDB Inspection Cell (RTEs), only credit schedule is received instead of MRO, and the same is clearly noted in the Register. When the Deputationist draws Temporary Advances/Part Final withdrawal, the amount will be paid by the borrowing Department out of their PAO Suspense Head and an Outward claim is received for liquidation of their PAO Suspense Head. The outward claim is received in a prescribed format of their PAO along with Sanction for payment of GP Fund Advance/Part Final withdrawal. If, sufficient Balance is available, the CB will be accepted by DCDA i/c on the Office Note put up by the section. Similarly, the section is also taken the approval of DCDA i/c for issue of IAF(CDA)-13. IAF (CDA)-13, when received from Admin section, is completed and submitted to AAO/AO/SAO along with DP sheet, Cheque slip and 4 copies of Punching Medium for their signature. IAF(CDA)-13 with cheque slips and DP sheet are sent to D section for issue of cheque and Punching Medium is sent to CC Group. The amount is debited to the Fund Account of the individual concerned. GOs/GS who proceeds on Deputation, after their tenure they are reverted to GREF Unit. In some cases, they are permanently absorbed by the Borrowing Department. In case of Reversion, when a letter is received from the Unit or when the Master missing for FROM/ACRs are received, DO II notifying the casualty of REVDEP is called for from the Unit. When the Part II order is received in DO II Cell, it will be handed over to the Deputation Cell, who in turn will fill up the Transcription Sheet to feed the Data to EDP Center for re-opening the IRLA. The Data includes the Opening Balance if any Ratio of Pay & allces granted vide REVDEP Part II Order. Similarly for the recovery of GPF subscription, CGEIS, Refunds, Loans & Advances if any, the rates are fed to EDP through Adjustment vouchers. GPF account is also closed with recoveries up to the date of Reversion, Interest calculated up to previous Financial Year and fed to EDP as Opening Balance. Balance of Loans and Advances is also intimated to EDP for initiate the Recovery. Finally, the IRLA is transferred to the concerned Ledger Group. As regards the permanent absorption, on receipt of DO II, the GP Fund Account is closed by calculating Interest up to date. The amount is transferred to the Borrowing Department by issue of Cheque/DID schedule as applicable. After closing the IRLA is transferred to NE group OPENING OF NEW IMPREST A/C Sanction of Chief Engineer/DGBR is required for opening a new Imprest A/C. On receipt of sanction, the officer desirous of opening a pay imprest will forward a statement of case to PAO (GREF), alongwith ink
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signed copy of the sanction. If the case is found not in order, the case will be returned to the unit. If found in order, Imprest A/c No. will be allotted and intimated to unit. Simultaneously a cash requisition book will be issued for drawal of cash from cash assignment. (Register for allotment of new imprest A/C). The ceiling monetary limit will be notified in the imprest sanctioning letter itself by Chief Engineer/DGBR as the case may be. CML upto Rs. 2000/- or upto 10 days will be sanctioned by Chief Engineer and CML exceeding Rs. 2000/- and beyond 10 days will be sanctioned by DGBR.

ISSUE OF CASH REQUISITION BOOKS Imprest holders get their funds for operation of imprest account from cash assignment holders/CDA (BR)/PAO (GREF) on cash requisition supplied by PAO (GREF). This CR is passed by unit AO/AAO and amount drawn from cash assignment and taken into imprest account. All CR books contains 25 folios serially numbered. When the CR book gets exhausted, the imprest holder gives a demand to PAO (GREF), for issue of new CR book. Cash requisition books are issued by PAO (GREF) on the realistic demand by the Imprest A/C holders. Replacement of completed books will be made by PAO (GREF) to whom application will be sent indicating the number of cash requisition forms still left in the old book and supported by a certificate to the effect that the completed CR book will be forwarded to them separately indicating the possible date. Only one CR book will be issued at a time. (Register for issue of CR Books).

AQUITTANCE ROLLS (ACR) ACR TRANSACTION IN THE PRESENT SYSTEM The cash payments to GREF Civilian personnel, payment by cheque/cash to GREF officers, payments to JCOs/ORs/NCEs of Army and other services attached to GREF will be made on the ACRs, prepared in duplicate. Separate ACRs are made for special advances eg. Festival advance, leave advance, advance of pay on permanent posting etc for each category of personnel separately as laid down in para 18-20 of GIPI. The ACR summary (IAFF 1099) in a covering list for transmitting ACR send to PAO (GREF) by the 1st working day following that of payment. PAO (GREF) will verify that the entry in the Imprest A/C agree with the total shown in the ACR summary. The ACRS will be entered in the daily journal each day. After the preliminary scrutiny as laid down in para 73,74 OM XIII Vol II, the ACRs will be scheduled to EDP (own PAO). The ACRs of other PAO will be handed over to Adjt ACR Task holder for their further action. Rejected ACRs received from other PAOs will be actioned as laid down in Para 113 OM XIII Vol II. Then there is validation and updation and finally the clean batch. FRMO TRANSACTION EXISTING PROCEDURE FRMO amount is not being disbursed to the individual and accounted for as such in the Imprest account nevertheless, the amount remitted on behalf of GREF personnel is treated as an advance of pay and recoverable from GREF personnel treated as an advance indication. The FRMO nominal Roll with FRMO details will be sent to EDP for effecting recovery from the IRLA.After validation/updation/clear batch, this amount is accounted for in P.M. The undisbursed family remittance money order will be taken by the task force/projects authority in the public fund A/C and deposited in the treasury. The MRO will be forwarded to the PAO (GREF) (CC section) for
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crediting the amount in the IRLA.for final payment of UDFRMOs, AAOs will maintain register and watch its clearance (Debit through CC).

LOANS AND ADVANCES- GREF PERSONNEL (EXISTING PROCEDURE) All payments of loans and advances made by the Imprest holder out of Imprest A/C through paid Vrs i.e CB, Cash receipt & debit schedule is forwarded to the PAO (GREF) for further necessary action. Schedule for each type of advances received with the Imprest A/C will be segregated and posted in the Imprest A/C register against the relevant code head. These schedules will be batched together transcribed into loans and advances transcription sheet. These transcription sheets are forwarded to EDP Sn for further action ie. data entry, validation, edit, linking etc. The clean file at the end of the QTR is taken for posting to LAMS (Loans &Advances MASTER file). MONTHLY IMPREST ACCOUNT (EXISTING PROCEDURE) Every month on the 1st working day the Imprest Holder forwards the Imprest Account in IAFA-821 to the PAO(GREF) duly tallying all the details of receipts and payments and along with all the supporting documents for the amounts charged off from the Imprest Account (except ACRs and CRs, which are sent in advance). After the necessary audit check as laid down in Annexure A, if not in order observations /objections is raised. If in order the same will be entered in the respective Imprest Account Register under the different heads duly codified by the task holder. Simultaneously, the ACRs / FRMOs / Others paid vouchers-module wise is sent to EDP for data entry after validation / updation, clean file is posted to the respective master file : 1. ACRs / FRMOs to line AC and ED of pay master file. 2. Fund details to fund master. 3. Other loans and advances to the loan master file. 4. Final settlement cases to GPF advance to Fund Master. A monthly consolidated summary will be prepared for both debit and credit transaction which will be balanced and kept by each task holder in the Imprest section. A broadsheet will be prepared in r/o all transactions showing accordingly to classified headings under credits and debits against each Imp. A/c No. the various Imprest transactions. The total will be struck in r/o each of the columns and tallied to agree with the totals of all debits and credits. After debiting the respective master files the details of final accounts in respect of each module is sent to Imprest Section for tallying the Imprest account and the punching medium is put up by the Imprest Section for each Imprest A/c including amounts pertaining to other PAO but paid by Imprest holder. The tallied PM alongwith connected vouchers, FTCRs, TRs is handed over to CC Section for further action.

AUDIT POINTS 1. Imprest A/C is despatched on the first working day of the month following that to which it relates.
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2. NIL A/c is also required to be submitted, even if there are not transactions in any month. 3. Imprest A/c has been prepared in the prescribed form viz. IAFA 821. 4. All the columns have been completed in accordance with the instructions contained in the form itself and alterations / deletions, if any, have been attested with full signature of the Imprest Holder. 5. All the supporting vouchers for the amounts charged off from the Imprest A/c (except ACRs and CRs which are sent in advance) are received. 6. The A/c has been signed by the Imprest holder himself as verified from the specimen signature on record with the PAO. 7. The opening balance in the Imprest A/C agrees with the closing balance of the previous month. 8. The printed certificate given at the foot note of the Imprest A/C (regarding counting of balances) has been completed properly. 9. The entries in the credit and debit sides are supported with receipt and payment vouchers. 10. The transactions have been recorded strictly in the chronological order and account includes only transactions which occurred during the month. 11. The provisions of GIPI have been strictly complied with, by the Imprest holder and the unauthorised payments have not been made out of Imprest A/c. 12. Credits on a/c of postal collection should be supported by FTCRs. 13. The CML authorised is not exceeded. 14. Imprest money is not transferred to any other Imp. holder or loan obtained from any other Imp. holder except with the previous permission of the PAO/CDA(BR) New Delhi. 15. A surprise of cash balances is conducted every quarter, the result of the surprise check is noted on the Imp. A/C i.e. IAFA-0821. The existing system of recovery process of Rent & Allied charges The rent bills on account of the rent & allied charges in respect of Officers / Personnel of Gref in occupation of Govt. accommodation are received from three agencies. 1. AO/ACDA/TF projects (in respect of the BRO accommodation allotted by BRO) 2. AAO BSO (in respect of accommodation allotted by Army) 3. Estate Manager of the respective city where the CPWD accommodation has been alloted. These rent bills are received on a standard format. They are stitched into convenient batches and a top list is prepared indicating the No. of items & sent to EDP Centre through the Transit Register. After data entry of the items the validation list is sent by EDP to CC sn. and it is checked 100% with
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reference to original documents to avoid any error. After suitable correction to the updation list from EDP the clean file is sent to EDP for posting in the masters. Rejection on account of Name / No. not matching or of any other nature which could not be correctly fed to EDP are referred to unit through letters. Rejections on account of Officers / Personnel becoming non-effective are sent to NE Group / LG Group for manual action to Dr. / Cr. In the IRLA. Acknowledgement is sent to all agencies through which rent bills are received. Processing for Rent & Allied charges in automated environment.

THE EXISTING SYSTEM OF PLI PROCESSING

The new proposals are received from Addl. Dte. Army Postal Service, New Delhi in the prescribed format. The proposal sent by APS Dte. Shows the Gref numerical numbers, rate of monthly premium / starting date / maturity date / value etc. as per URS. The GS/GO prefix is being manually written as it is not shown in the proposal received. The proposals are then batched together and sent to EDP with a top-list showing no. of items / amounts. 100% check of validations received from EDP is done and all corrections are proposed till batch is clean. In case items cannot be corrected the same are deleted. The intimation is sent to PLI Dte. Through the copy of the schedule returned to them. In case of surrender of PLI Policy the letter is received from Addl. Dte. APS and the intimation is sent to EDP through a letter for stoppage of recovery. The clean records are posted to PLI Master and updation of records. Acknowledgement is sent to PLI Dte. Through the copy of schedule returned to them remarks. This office has only the proposal numbers & no policy numbers. On maturity of a policy the recovery is automatically stopped by EDP. Data already posted at the time of new proposal is sent. No refund is authorised in case of any excess recovery by PAO but is refunded by PLI Dte. only. Inputs - New PLI proposals from Addl. Dte. Gen. APS New Delhi. Outputs - Duplicate copy of proposal to 1. PLI Dte as acknowledged with remarks of deleted items. 2. Master file creation to regulate correct recovery of stoppage on maturity. 3. PLI schedules for tallying with amount compiled & debited. Formats - 1. Standardise format of proposals.
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2. Standardise format of Dak-entry. Audit Checks Comparison with previous quarterly schedule and missing if any will be investigate & corrected.

THE EXISTING SYSTEM OF PROCESSING OF TA/DA/LTC/DEBITS/ CREDITS. All the TA/DA/LTC claims are passed by AOs/ ACDA / TF projects and the credits / debits due to be credited / debited in the IRLA are forward to PAO Gref in the prescribed format. They are centrally received in record section & handed over to CC group. The GO/GS numbers and names are verified with masters & batches are stitched. The batches are then send to EDP with a Top list showing No. of items, financial effect (i.e.) Dr./Cr. The batches are handed over to EDP through transit register. The validation list received from EDP is checked 100%. The corrections are modified & the updation lists are cleaned. The valid documents are then entered in TA/DA Register and acknowledgements are sent to concerned AO/ACDA from whom received. Any rejected items are returned to unit with reasons. Rejected items due to others / individuals become non-effective are intimated to NE sn / concerned LG sn. for manual action. NON-EFFECTIVE SECTION 1. This section deals with supplementary post-retirement claims. They are: a. Pay and allowances on account of promotion, arrears of increment, SDA, SCRLA, HRA, CEA, CCA, TPTA ETC. b. Bonus. c. General Provident Fund. d. Encashment of Earned Leave. e. Maintenance of NE library. This section also deals with correspondence on the above subjects. The procedure followed in this section is as detailed below: 1. Entry of claims in Bill Control Register on a day-to-day basis. 2. Distribution of claims to concerned task holders. 3. Claims are enclosed with the corresponding IRLA from NE library. 4. Preliminary scrutiny of documents is done to see that the Officer Commanding the Unit/Commandant has countersigned the Claim and it is seen that all relevant documents are enclosed. 5. Audit checks are conducted. 6. The claim is passed for payment. 7. Payment authority / debit memo is issued for credit/debit payment. 8. The IRLA is returned to NE library. SCOPE OF ACTIVITY
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All GREF Officers and GREF subordinates. AUDIT CHECKS i) Check if final settlement claims of Central Government Employees Group Insurance Scheme, General provident Fund, Pay and allowances, Encashment of Earned Leave passed for payment and payment authority issued. ii) Check the relevant Part II orders. iii) Check if amount has been paid earlier. iv) Check for NO DEMAND CERTIFICATE. v) Check the relevant orders.

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