CHAPTER 14
ENTITLEMENT FUNCTIONS
(A) PAY
14.1 Entitlement functions embrace regulation
and authorization of pay and allowances of Gazetted Officers, reporting and
issue of payment authorities of pension and gratuity to retired Government
servants, reporting and issue of payment authorities of family pension and
maintenance of provident fund accounts of officers and employees as per the
respective laws, regulations and orders. These functions are exercised by the
Comptroller and Auditor General for certain historical reasons and they do not
strictly fall within the sphere of his prescribed duties. In the Centre , these
functions stand fully transferred to the respective Ministries/Departments
after departmentalisation of accounts in 1976-77 except in relation to the
Indian Audit and Accounts Department. Similar is the position in the capital
stations of the States e.g. Andhra Pradesh, West Bengal, Gujarat, Tamil Nadu
and Maharashtra, where Pay and Accounts Officers are working under the
Governments concerned. Some of the State Governments concerned. Some of the
State Governments have taken over fully or partly these functions. Thus the
procedure described in the subsequent paragraphs apply only where the
entitlement functions continue to be with the Comptroller and Auditor General.
Pay and Allowances of Gazetted Officers
14.2 All payments are recorded in a salary
register in which one or two folios are allotted to each Government servant.
The main features of this register are two sets of cages in one of which are
entered the emoluments to which the Government servant is entitled, as varied
from time to time by each order published in the Government Gazette or
otherwise communicated, and in the other are recorded the amounts drawn by him
month by month as a check on any second claim. There are subsidiary cages for
the record of:-
(a) orders authorizing each alteration of
emoluments;
(b) particulars of the various posts held, or of
any leave granted;
(c) explanations of (i) peculiar payments which would include any payments not
immediately identifiable reference to the entry in the emoluments column and
(ii) broken periods for which emoluments are paid at different rates;
(d) particulars of objections raised and their
adjustment;
(e) adjustment of long term advances.
14.3 It is apparent that the most important part
of the work is the record of each entry in the cages for emoluments
permissible. Each alteration must be based on an order published in the
Government Gazette or otherwise communicated, and the various service rules
have to be applied carefully in determining the emoluments permissible in
accordance with the orders passed by Government. Every alteration of
emoluments, therefore, has to be passed by the Gazetted-Officer-in Charge of
the Section. At the same time an intimation is sent to the Government servant concerned
and to the officer in charge of the treasury at which he draws his pay,
specifying the amount which he may draw in accordance with the order of
Government. This intimation is called a Pay/leave salary slip.
14.4 A fresh slip is issued on the following occasions:-
(i) Whenever any increment is stopped;
(ii) Whenever an efficiency bar, or any other
bar against the grant of a particular increment is removed; and
(iii) Whenever there is a change of any kind in
emoluments, otherwise than by accrual of an increment, in the ordinary course
e.g.
(a) when a gazetted Government servant passes
outside or beyond the time scale, or
(b) whenever he passes from one overlapping time
scale to another or from one time-scale to another, or
(c) whenever he proceeds on leave of any kind,
or
(d) when he returns from leave of any kind
except in cases where he returns to the same post, or
(e) whenever he is appointed to a temporary post
or reverts there from;
(iv) whenever the stage of the time-scale at
which there is a pause is reached; and
(v) whenever an officer is transferred from one
post to another involving change of designation, even if, there is no change in
his emoluments.
In the case of time-scale of pay with efficiency
bars at certain stages, pay at a rate above the stage at which an efficiency
bar is fixed cannot be authorized until a declaration is received from the
authority empowered to make the promotion that it has satisfied itself that the
Government servant in question is fit to cross the efficiency bar.
14.5 In order to avoid delay in the drawl of
increments by officer and unnecessary work perpetual or permanent pay slip are
issued in respect of officers holding permanent posts indicating there in the
scale of pay and the date of annual increment. Similarly, in the case of
officers holding regular temporary posts, the dates of increments falling
during the currency of such posts are also included in the pay slip issued.
Such pay slips will, however, become invalid in the event of the officer
proceeding on leave, undergoing a period of suspension, remaining otherwise
absent from duty or being transferred, promoted or reverted to another post
before the increment accrues. However, in both the cases the increment above
the Efficiency Bar stage is not to be included in the pay slips.
Check against Sanctioned Posts
14.6 The orders affecting the cadre of a service
passed by Government have first to be checked and it has to be seen that they
are free from objection. In some States it is the custom for Government to send
the orders in draft to the Accountant General (Accounts and Entitlements) so
that they may be checked before issue. Before issuing a pay slip to the
incumbent of a post, it is invariably seen that there exists a sanction to the
post. It is necessary for the cadre controlling authorities to review periodically
and ensure that the total number of men in position does not exceed the
sanctioned posts in respect of each grade or class of the service.
Leave Accounts
14.7 For each Gazetted Government servant a
leave account is kept in the Accounts and Entitlement Office, showing the
period during which the Government servant was on duty, the leave earned by
him, the leave actually taken, and the balance at his credit. From the entries
in the account it is possible to calculate the leave admissible to Government
servant on any given date.
History of Services or Service Card
അവസാനമായി, ഓരോ ഗസറ്റഡ് സർക്കാർ ജീവനക്കാരനും വേണ്ടി സേവനചരിത്രമോ
സേവന കാർഡിഡോ സൂക്ഷിക്കുന്നു, അതിൽ അദ്ദേഹത്തിന്റെ ആസ്ഥാനം, സ്റ്റേഷനുകൾ, സബ്സ്റ്റാന്റീവ് നിയമനങ്ങള്/ ചുമതലകൾ മാറുന്ന പകരം കൃത്യനിര്വ്വഹണ നിയമനങ്ങള് , നിയമനങ്ങളിൽ മാറ്റം വരുത്തിയ തീയതികൾ, എല്ലാത്തരം അവധി ഗ്രാന്റുകൾ, അഭാവം എന്നിവ രേഖപ്പെടുത്തിയിട്ടുണ്ട്. അവധി കൂടാതെ അല്ലെങ്കിൽ കൂടുതൽ അവധി അല്ലെങ്കിൽ ചേരുന്ന സമയം ഇല്ലാതെ. ഫണ്ട് അക്ക അക്കൗണ്ട് നമ്പർ, ഹോം ടൗണ്, ഫാമിലി പെൻഷനായി നാമനിർദ്ദേശം സ്വീകരിച്ച വസ്തുത, ഡെത്ത്-കം-റിട്ടയർമെന്റ് ഗ്രാറ്റുവിറ്റി. ഈ റെക്കോർഡിനെ അടിസ്ഥാനമാക്കിയുള്ളതാണ് പെൻഷൻ കണക്കുകൂട്ടലുകൾ. സേവനങ്ങളുടെ ചരിത്രം അത്തരം ഇടവേളകളിൽ സംസ്ഥാന സർക്കാരുമായി കൂടിയാലോചിച്ച് നിർദ്ദേശിക്കാവുന്നതാണ്.
Action on Gazettes
14.9 On receipt of a gazette with the notifications
Registers and History of Services or Service Cards;
(1) note all the necessary details in the Audit
Registers and History of Services or Service Cards;
(2) issue Pay-slip for alterations in pay and
allowances where necessary, filling in at the same time, the money columns in
the Audit Register when necessary;
(3) when leave has been sanctioned, compare the
amount of leave sanctioned with that shown in the office copy of the leave
report;
(4) in the case of transfer, see that the report
is received of making over, as well as of receiving charge, note in the Audit
Register, and check joining time;
(5) in the case of a Gazetted Government servant
transferred from another audit circle call for a statement of his service.
(b) When Government orders sanctioning
alterations of Pay, leave, transfer etc., are issued in advance of the
notifications in the Gazette, they should be acted upon in the same manner as
the modifications themselves. The entries in the Register in respect of first
appointment and final relinquishment of charge of a Gazetted Officer on
retirement or quitting service should, however, be compared with Gazetted
notification when the latter is received and the Accountant should certify
against the notifications concerned that he has made the necessary comparison.
(B) REPORTING
AND ISSUE OF PAYMENT
AUTHORITIES OF PENSION AND GRATUITY
14.10 Pension Rules supported by executive
instructions have been framed by the respected State Governments governing
grant of different classes of pension, commuted value of pension,
service/retirement family pension etc., granting the procedure for preparation
and transmission of pension papers to the Accountant General and circumstances
under which provisional or anticipatory pension could be authorized. Keeping
these rules and instructions in view pension papers are prepared by the Heads
of Offices from where the Government servants retire and sent to the Accountant
General concerned. On receipt of these papers the completeness of the documents
and correctness of the calculations are examined. After ensuring the accuracy
of the figures and determining the actual amount of pension/gratuity a report
regarding the admissibility thereof is prepared and forwarded to the Pension
Audit Section.
Issue of Pension Payment Order/Gratuity Payment Order
ഉദ്യോഗസ്ഥൻ വിരമിക്കേണ്ട തീയതിക്ക് രണ്ടാഴ്ചയിൽ കൂടുതൽ പെൻഷൻ പേയ്മെന്റ് ഓർഡർ നൽകില്ല. പെൻഷൻ പേയ്മെന്റ് ഓർഡറിൽ 2 ഭാഗങ്ങൾ (1) പെൻഷനറുടെ പകുതിയും (2) വിതരണക്കാരന്റെ പകുതിയും അടങ്ങിയിരിക്കുന്നു. പെൻഷനറുടെ പേര്, പെൻഷന്റെ ക്ലാസ്, ജനനത്തീയതി, വിലാസം, പെൻഷൻ ആരംഭിച്ച തീയതി, പെൻഷന്റെ അളവ്, അനുവദനീയമായ ഡി.എ , പണമടച്ചുള്ള സ്ഥലവും അക്കൗണ്ടന്റ് രണ്ട് ഭാഗങ്ങളിലും പൂരിപ്പിക്കുന്നു, പെൻഷൻ സ്ഥിരീകരണ റിപ്പോർട്ടിനെ പരാമർശിച്ച് മേലുദ്യോഗസ്ഥൻ പരിശോധിക്കുകയും അംഗീകാരത്തിനായി ബ്രാഞ്ച് ഓഫീസർക്ക് സമർപ്പിക്കുകയും ചെയ്യുന്നു.
If any condition is imposed by the Pension verification section in the endorsement it is also incorporated in both the halves. The allocation of pension as indicated in the Pension Verification report is also noted in both the halves. This is necessary to ensure correct classification of pension charges in the Treasury account and proper settlement of balances between Governments. After the Branch Officer’s approval and assignment of number to the Pension Payment Order, entries are made in the Pension Payment Order register and noting is also made in the Pension Verification case regarding issue of Pension Payment Order. These are attested by the Branch Officer. Both the halves, attested photo, signature of the pensioner etc., are then dispatched to the Account Officer (Pension)/Treasury Officer (as the case may be) with a covering letter. A copy of the covering letter is also sent to the pensioner and to the pension sanctioning authority.
14.12 When both pension and family pension have
been reported, joint Pension Payment Order is issued, the pension payable to
the pensioner and the family pension payable to the eligible beneficiary
(wife/husband) in the event of death of the pensioner are indicated in the
joint Pension Payment Order. When the pensioner dies, the family pension is
paid by the Treasury Officer, after getting a death certificate, to the
eligible pensioner without any reference to Accounts Office.
Payment
of Death-cum-Retirement Gratuity
14.13 Death-cum-Retirement Gratuity is also
released to the pensioner by the Pension Audit Section with reference to
endorsement therefor in the pension case made by the Pension Verification Section.
Recoveries to be made as indicated by the reporting section are also noted in
the Gratuity Payment Order. Details of recoveries (advances, Interest thereon,
overpayment of pay and allowances, house rent etc.) are shown in the Gratuity
Payment Order. Net payment is arrived at and this is expressed in words and
figures. A protective endorsement (under Rupees…..) which is the nearest higher
rupee is also made at the top of the Gratuity Payment Order. Where dues to
Cooperative Societies, local bodies etc. are recovered, an endorsement is made
to the effect that out of the amount payable, the due amounts might be sent by
demand drafts to the concerned authorities. After Gratuity Payment Order is
approved, a number is assigned to the authorization and entries are made in the
gratuity register. The entries in the register and notings in the case about
the issue of authorization are attested by the Branch Officer. When the
Death-cum-Retirement gratuity is payable to more than one person in shares,
separate authorization is issued in respect of each eligible gratuitant.
Transfer
of Place of Payment of Pension
14.14 After a pension has been drawn for some
time, if the pensioner desires a change of place of payment within the same
audit circle, it can be done by the A.O. (Pension) /T.O. concerned without the
intervention of Accounts Office but the fact of transfer is intimated to the
Accountant General. When first payment itself is desired in a State other than
the one in which the Government servant retired, authorization is issued to the
Accountant General of the State concerned under special seal. In this case,
authorization is issued in the form of a letter and this holds good for
gratuity payment also.
Anticipatory/Provisional Pension
14.15 When a Government servant is likely to
retire before his pension can be finally assessed and settled in accordance with
the prescribed rules the Accounts Officer/Head of Office may arrange for
authorizing anticipatory/provisional pension and gratuity, if the rules so
permit and subject to the conditions prescribed in the rules. Normally such
payment of provisional / anticipatory pension is to continue for six months
only. The orders for anticipatory/provisional pensions are recorded in a
Special Register, which is reviewed by the Accountant General personally to see
that no undue delay occurs in the final settlement of the amount of pension in
such cases.
Pensions
to Freedom Fighters, Old Persons, Artists, Men of Letters etc.
14.16 Various Governments have introduced their
own schemes/rules for payment of pension to these categories of persons. While
in some States authorities for payment are issued by the Accountants General,
in others departmental authorities disburse the pensions.
(C) PROVIDENT
FUND
14.17 The procedure prescribed in the ensuing
paragraphs is applicable to the Provident Fund, the accounts of which are
maintained by the Accountant General
Admission of Subscribers
14.18 Under the rules framed by the Union
Government and many state Governments, it is compulsory for all Government
servants to subscribe to the General Provident Fund. An application in the
prescribed form has to be obtained from the subscriber and sent to the Accounts
Office maintaining the Provident Fund Accounts concerned. A distinctive Account
Number is assigned to each subscriber and the particulars thereof are
communicated to the subscriber either direct or through the Head of his office.
14.19 In assigning distinctive numbers to each
subscriber, separate series of numbers are allotted for each
department/Accounting Circle to which a subscriber belongs. For example, the
subscribers belonging to the Police/Education Department are assigned numbers
with alphabetical letters as POL/EDN. The Accounts Circle where the Provident
Fund Accounts are maintained is indicated by appropriate suffixes. For example,
the accounts maintained by the Accountant General Tamil Nadu/Accountant
General, Maharashtra may be having a suffix Tamil Nadu/Maharashtra to denote
the Accounting Circle concerned
14.20 The number so assigned and the particulars
of names and designation of the subscribers are recorded in the General Index
Register at the time numbers are allotted. A separate General Index Register is
kept for each Department. Each Register is updated as and when new subscribers
are admitted. Each General Index Register will have a corresponding Alphabetical
Index Register. In the case of transfer of a subscriber from one Department to
another and when new departmental numbers are assigned to old subscribers the
new number is shown as the enumerator and the old number shown as denominator
in the General Index Register so as to facilitate easy back reference of the
past records of the subscriber concerned.
Nominations
14.21 Under the provident Fund Rules,
subscribers are to furnish nomination to the Accounts Officer maintaining the
Provident Fund accounts for payment of the balances in the event of death of
the subscriber. Some State Governments have issued orders intrusting the work
of acceptances and custody of nominations to the Departmental Officers
themselves. Accepted nominations are recorded in the prescribed Register under
proper attestation besides making an entry of the fact of receipt of nomination
in the General Index Register against the concerned subscriber’s Account
Number. A separate Nomination Register is kept for each distinctive
departmental series.
Note- A
subscriber should not, if he objects, be pressed to disclose the name of the
wife when she is the nominee. Payment should be made simply on the proof of
identity being furnished.
14.22 The nominations are kept under lock and key in the personal
custody of the Branch Officer in-charge of the Fund Section to be selected by
the Accountant General. The verification of all the nominations is carried out
in three batches so as to complete it in a cycle of three years.
14.23 An index containing a complete list of all the Nomination
Registers in use in all sections in Fund Group is opened centrally and kept by
the Fund Miscellaneous Section. This index is used to secure completion of the
verification cycle.
14.24 When a revised nomination is received, the superseded one is
cancelled and returned to the subscriber. The fact of cancellations is recorded
then and there under proper attestation both in relevant Register of
Nominations and the General Index Register.
Subscriptions
14.25 When a subscription is paid for the first
time or a revised rate is adopted, it is seen that the amount of subscription
is within the minimum and maximum rates prescribed by the rules of the Fund. In
the case of subscriptions paid subsequently, it is seen that the amount paid
agrees with the rate adopted in the first month of the year except when a
variation of rate is allowed during the course of the year under the rules of
the Fund. For all months of the year it is also seen that all compulsory
subscriptions are paid except when on exemption computation or a lower rate is
allowed. Central Government servants due to retire on superannuation shall
exempt from making any subscription to General Provident Fund during the last
three months of his service. The discontinuance of subscription would be
compulsory and not optional.
Note- Any
overpayment or short payment of subscription to the Fund in any one month may
be adjusted by deduction from or addition to the subscription in the subsequent
months, wherever possible. There is, however, no warrant for refusal of cash
payment or recovery if a subscriber so desires.
Temporary Withdrawals
14.26 On receipt of the sanction of a temporary
withdrawal, its particulars are noted in the relevant column of the ledger card
indicating, inter-alia, the amount of the advance sanctioned, the number of
instalments in which recovery is to be made, the amount of each instalment and
the month of last recovery.
The raising
of debits in the accounts and the regularity of the recovery of advances are
watched in the course of check of monthly posting of ledger cards. While
conducting the check/review, it is seen: -
(a) that there is no delay in the receipt of
debits on account of temporary withdrawals.
(b) that
recovery of principal ( and interest where prescribed) are being made in
accordance with the sanction; and
(c) that the recoveries are regular.
Final Withdrawals
14.27 Final withdrawal of the entire
accumulation in the subscriber’s provident fund in the case of quitting of
service, death, etc., is authorized by the Accounts Officer in accordance with
the Provident Fund Rules, a note of such authorization, duly attested by the
Branch Officer being kept in the respective ledger card. In the case of
payments relating to subscribers authorized through their Heads of Office, the
receipts of a certificate of disbursement is watched and when received it is
noted in the subscriber’s account. The progress of finalization of all cases of
final withdrawal of entire accumulation is watched through a suitable Register.
Maintenance of Provident Fund Account
14.28 The Provident Fund Account of a Government
servant is maintained by the Accounts Officer of the Government of whose cadre
the Government servants has a permanent lien or a provisionally permanent lien.
If he has no lien of either kind, the account is maintained by the Accounts
Officer of the Government on whose cadre he is borne at the time. All credits
and debits is respect of the fund transaction of a subscriber are brought to
account in the books concerned by the Accounts Officer who maintains the
subscriber’s account. In the case of a Government servant who proceeds on
deputation out of India, the officer who accounted for his pay immediately
before he proceeded on deputation will maintain his Provident Fund Account. In
the case of a Government servant who is transferred to Foreign Service, the
Accounts Officer, who watches the recovery of his foreign service contributions
will maintain his Provident Fund Account. Fund transactions arising in one
state which are adjustable in accounts of another state are passed on to the
Accounts Officer of the latter circle monthly through the Settlement Account.
In the case of State Government employees on deputation to Central Government
or vice-versa, monthly subscriptions are to be remitted on cash settlement
basis to the Accounts Officer of the respective Government which is maintaining
the provident fund accounts.
Transfer of Accounts
14.29 On the permanent transfer of a subscriber
from one Government to another, the provident Fund balances at his credit is
required to be transferred to the other Government and a copy of his ledger
account together with Nomination form in original is to be forwarded to the
Accounts Officer of that Government.
Ledger Cards
14.30 The accounts of subscribers are maintained
in loose ledger cards, one card being opened for each subscriber. The fact of
admission to the Fund and the receipt and acceptance of nomination in favour of
a nominee or nominees when required is noted at the top of the ledger and the
entries attested under the dated initials of the Branch Officer. The entries
relating to Name Number etc. and the fact of discontinuance of subscriptions
which are noted at the top of the Form are attested by the Section Officer. All
the opening entries in the new ledger cards, viz. Compulsory subscriptions,
opening balances, protected rate of interest, advances outstanding, details of
insurance policies, acceptances of nominations, stoppage of subscriptions, etc.
are also attested by the Section Officer. While copying the entries in the new
ledger card, the up to date missing credits/debits are also to be noted and the
opening balance in the new ledger card should be indicated in words as well as
in figures. These accounts are maintained manually or by machine method.
Posting of Accounts
14.31 The following are the sources from which
the Fund accounts are posted:
(i) Covering Schedules (one for each district in
the prescribed form supported by the Corresponding fund schedules.
(ii) Schedules of cash recoveries by districts
either supported by fund schedules or themselves containing all the necessary
information in respect of the subscribers concerned.
(iii) Schedules supported by vouchers of
withdrawals received from treasuries.
(iv) Separate covering statements in respect of
credit and debit item in Settlement Accounts supported by fund schedules and
vouchers of withdrawals, respectively.
(v) Statements similar to those in item (iv) in
respect of fund transactions appearing in the Transfer Ledger Abstracts
maintained by the Accountant other than the departmental Accountant.
14.32 The documents mentioned in item (i) are
passed on by the departmental clerks/Accountants to the Fund Section after
recording a certificate of agreement on each schedule. An additional
certificate Pay for 31st March also checked with the bills, is recorded
on the schedules attached to pay bills for March and attested by the Section
Officer. The documents mentioned at items (ii) to (v) are passed on by the
Accountant concerned to that section with a similar certificate of agreement
with the Cash Accounts, List of Payments, etc. as the case may be. The Fund
Section sees that all the necessary information required for audit is furnished
in the fund schedules.
14.33 On receipt of these documents, the credits
and debits are posted in the ledger cards. The total postings made under
credits as well as debits in the ledger cards are compared through Broad Sheets
with the monthly accounts figures and the difference represents unposted
credits and debits. The adjustment of these items is watched through the
mechanism of Master cards/Register of Unposted items. Postings in the ledger
cards are checked by the Section Officer.
Annual Closing
14.34 The work of calculation of interest due on
each account begins slightly before the completion of March postings and is
completed within a month, a transfer entry being prepared and incorporated in
the March or supplementary accounts crediting the Provident Fund Head and debiting
‘0249 Interest Payments etc’. The interest calculation made by each
clerk/Accountant with the help of interest tables is got checked, independently
by a separate clerk/Accountant. The calculations are also checked by the
Section Officer and the Branch Officer to the extent prescribed. The amount of
interest for the year as well as total deposits, refunds and withdrawals are
posted in the space provided for the purpose in the remarks column of the
ledger card and the closing balance for the year worked out in respect of every
ledger card. The ledger card should be reviewed and up-to-date missing
credits/debits should be noted in the appropriate columns of the ledger cards.
Special Procedure on Contributory Provident Fund
14.35 The contributory Provident Fund Accounts
are maintained in ledger, where ledger amounts are posted in manuscripts. In
cases where machine methods are adopted for the purpose, the accounts are
maintained with suitable manuscript additions and alternations. When
contributions are adjusted at the end of the year, these are posted in the
Broadsheet, against the respective account number, in a separate line from that
of the subscriptions, a distinguishing line, if considered necessary being
used. Interest on contributions is similarly posted separately from that on
subscriptions. At the time of annual closing of the Broadsheet, the closing
balances of deposits and Government contributions are brought out separately.
Annual Account Statements to Subscribers
14.36 Statements of subscribers’ annual accounts
are prepared and dispatched to them not later than 31st August each year. In addition to the opening
balance, deposits interest for the year, withdrawal etc. the up-to-date missing
credits should also be indicated in the annual account statements. The closing
balance in the annual account statements should be recorded in words as well as
in figures. The statements pertaining to Gazetted subscribers whose
entitlements are regulated by the Accountants General through the issue of pay slip
are sent to them direct with a request for sending acknowledgements for their
receipt. Those pertaining to other subscribers are sent collectively with a
covering memo, to their respective Head of offices who are called upon to send
a certificate to the effect that all the account statements received by them
have been delivered to the respective subscribers. A strict watch is kept over
the receipt of these acknowledgements and certificate.