DEFENCE ACCOUNTS DEPARTMENT OFFICE MANUAL PART- X (Volume - II) Revised Edition ISSUED UNDER THE AUTHORITY OF CONTROLLER GENERAL OF DEFENCE ACCOUNTS NEW DELHI 2014 Disclaimer: The Manual is intended for guidance of officers and staff of the Department and should not be quoted in correspondence with offices outside the Department. Nothing in this Manual will be held to supersede any standing Rule or Order of Government of India with which it may be at variance. PREFACE This volume of Office Manual Part X contains detailed instructions for the conduct and disposal of work which is peculiar to the functioning of Pay Accounts Offices (ORs). 2. The procedure of work done in the various sections of a Pay Accounts Office(ORs) has been detailed in the chapters and work procedure pertaining to PCsDA/CDA Offices regarding JCO/ORs as ANNEXURE at the end. 3. The format of various forms and standardised memos which are commonly in use in PAOs are reproduced in relevant chapters. Every effort has been made to describe the procedures comprehensively. 3. All officers and members of the establishment should make themselves fully conversant with the contents of the Manual. 4. These instructions are supplementary to those in the Civil and Defence Audit and Accounts Code, Financial Regulations, Pay and allowances Regulations, Civil Service Regulations, Travel Regulations etc. During the correspondence with other offices in the department the relevant paras of this Manual shall invariably be cited. No change which involves a substantial departure from these instructions should be effected without the previous approval of the Controller General of Defence Accounts. 5. Any additions/alterations, which may be necessary, will be notified periodically by the PCDA, Bangalore with prior approval of the Controller General of Defence Accounts 6. This is a revised Edition of the 1977 Edition. Place : New Delhi (Vandana Srivastava) Dated : Controller General of Defence Accounts INDEX Chapter Subject Page 1 Part II Orders Preliminary scrutiny 1 2 Enrolment Part II Order 4 3 Classification , Upgrading and Remustering 6 4 Promotion in Ranks and appointments/Assured Career 9 progression/Modified Assured Career Progression 5 Service Increments/Special Increments 13 6 Good Service Pay 17 7 Parachute Pay/Parachute Reserve/Special Force Commando 19 allowance/Special Group allowance 8 Forfeiture of Pay and allowances 23 9 Clothing Allowance 25 10 Mufti clothing allowances 26 11 Special Compensatory allowances/Field Service Concessions 27 12 High altitude allowances/High Altitude Area Allowance including 32 uncongenial climate allowance/Hill Compensatory allowance 13 Acting allowances- JCOs 34 14 Special Duty allowance 35 15 Ration Allowance 41 16 City Compensatory allowance 44 17 Hair Cutting and Washing allowance 46 18 Children Education allowances 48 19 Reimbursement of tuition fee 52 20 Hostel subsidy 54 21 Conveyance allowances/Transport allowance(TPTL) 55 22 Road mileage allowances for annual leave 59 23 Awards 60 24 Advances- Purchase of Bicycle 63 25 Advance- Purchase of Motorcycle/Scooter/House building 65 26 Audit and adjustment of Acquittance rolls 67 27 Advances of Pay to Recruit 70 28 Family Allotment of money orders(FAMOs) 72 Chapter Subject Page 29 Festival advance 74 30 Advance of Pay- natural calamities 75 31 AFPP Fund Recoveries 76 32 Postal Life Insurance Policies 92 33 Income tax 94 34 Miscellaneous Debit vouchers 95 35 Leave 98 36 Pay and leave entitlement to personnel suffering from TB or Leprosy 101 37 Transfer of IRLAs between PAOs 103 38 Transfer to foreign countries 106 39 Outfit allowances to Service personnel posted to Indian Mission 109 Abroad 40 Reservists 110 41 Monthly closing of IRLAs 112 42 Consolidation of abstract of Receipts and Charges 115 43 Statement of Accounts 118 44 Debit balances 119 45 Final settlement of accounts 120 46 Accounts of deserters 124 47 Authorisation of further credits 125 48 Check of closed pay books 126 49 Quarterly nominal rolls 127 50 Pay accounts of personnel declared missing, killed in action or 128 prisoner of war 51 Service gratuity claims 130 52 Death cum retirement gratuity claims 132 53 Claims of counting of former services 135 54 Outfit allowances- JCOs granted Hony. Commission 136 55 Audit of imprest accounts 137 56 Scrutiny and scheduling of acquittance rolls 147 57 Issue of cheques by imprest 150 58 Verification of proof of payments- Money order remittance 152 59 Composite Personnel Maintenance Allowance (PMHA) 153 60 CILQ/HRA/FAA 154 61 Short hand Allowance 157 Chapter Subject Page 62 Composite Transfer grant 158 63 Financial Relief 159 64 Subsistence Allowance 160 65 Outpatient in civil hospital 161 66 Army group insurance scheme 162 67 IMTRAT 163 68 Transportation Section 167 69 D Section 174 Appendix ( Work procedure in the office of the PCsDA/CsDA) related 176 to PAO(ORs) Concordance Table 215 CHAPTER 1 PART II ORDERS – PRELIMINARY SCRUTINY General 1. Part II orders are authorised notifications affecting an individual’s service, Pay and records. They are of two types: (i) those published by Record Office viz. ‘Record Office Part II Orders’ and (ii) those published by the units, viz., Unit Part II Orders’. All occurrences relating to personnel serving in Units/Formations located in operational area, which do not have a regular 2nd Echelon, are notified by the Record Office. In respect of Units/Formations serving in peace stations, the Record Office is responsible to publish only certain occurrences e.g. allotment of Army Number, stoppage of annual increment in terms of Para 4(b) of AO 114/71 G.S. Pay, initial mustering, promotions/reversions on the Corps Roster. All other occurrences are published by the Units/Formations. 2. Proper and correct adjustment of Part II Orders, based on the information contained therein, is one of the main functions of the ledger groups. The preliminary action/scrutiny necessary on Part II orders is as follows:- i. All DOs II hereafter will be received from units and formations by the respective Record Office and not directly by PAOs (ORs). Record Office will be passing on these PART II orders to the Record Section in the PAO (ORs) in soft copy along with its hard copy and obtain acknowledgment in token of receipt. ii. Continuity of the serial numbers of Part II orders will be watched, and missing Part II orders called for promptly. iii. Ledger group will scrutinize the hard copies of the DOs II to see that the Part II Order has been notified by the appropriate authority (viz. The Record Office or the Unit) and that each sheet of the Part II Order is attested by the Officer issuing it. Alterations/interpolations in the Part II orders, if any, should be attested by the officer signing the Part II Order. iv. Ledger Group will maintain unit wise Part II order register based on Part II Order batches received from Record section and complete the proforma on IAFF-3030 and submit the same to SO(A) / AAO /AO periodically to ensure that actionable Dos II received in the PAO(ORs) have been acted upon. v. Cases of undue delay in the notification of Part II Orders will be promptly brought to the notice of the authorities concerned, with a request that such delays should be avoided in future. In cases where the casualty was not published within 24 months from the date of occurrence, the sanction of the competent authority will be looked for before accepting the Part II order for adjustment. vi. Incorrect and incomplete Part II orders will be rejected promptly, specifying the reasons in precise terms and quoting the relevant rule/order which has been infringed. The authorities responsible for the issue of such orders will be informed that the Part II orders in question should be cancelled, and where necessary a fresh order complete in all respects should be issued. Part II order observations are made as in Annexure to this chapter, 1 Rejected items will be marked as such against the Part II order and a suitable remark will also be made in the system Care will be taken to ensure that Part II Orders are not rejected on trivial or flimsy grounds. Items objected to on grounds other than of a routine nature, or on grounds of higher audit, will not be rejected, but will be pursued to finality through correspondence under the directions of the Head of the PAO. vii. DOsII items which do not fulfil the requirements will be marked as MR or with suitable abbreviation on the hard copy. User will mark the same in the record on the system. After the preliminary scrutiny as explained above is completed, the batch will be cleared for processing. During the processing of DOsII, the duplicates and overlappings also will be checked and entitlement audit also will be done after verifying the Parameters as per the format prescribed in Appendix-J for the occurrence. System will mark the status against DOII item as 'V' (valid) or 'I' (Invalid) or 'P' (pending for want of earlier DOsII) according to the acceptability of the item. The DOsII appearing in the filtered list will be edited with reference to the scrutinized hard copy, and manual rejections, if any, will be marked. Reasons for Manual rejections will be entered against the DOII in the column provided for the same. Sanctions from competent authority for the Time barred publication, if any will be looked for. The reasons for the Invalid and pending items will be analyzed and DOsII edited accordingly. Appendix J format for all descriptions, period wise / rank wise allowance rates for various allowances and already adjusted DOsII items are readily available on-line for the task holder for verification and taking necessary action.