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General Rules
Audit of Pay, leave salary and other allowances:-
The audit of pay, leave salary and other allowances admissible to the
various classes of Government servants is mainly conducted with
reference to the rules and regulations governing their conditions of
service.
These rules and regulations are referred to in this chapter as "service
rules".
General Rules:
• The audit of pay, leave salary and other allowances admissible to the various classes of
Government servants is mainly conducted with reference to the rules and regulations
governing their conditions of service. These rules and regulations are referred to in this
chapter as "service rules".
• The essential points to be observed in the audit of pay bills beyond the test of formal
completeness of the voucher are:
(i) To check the title of the Government servant to the pay drawn by or for him. That it is
claimed and is admissible in respect of a post to which he has been duly appointed, and of
which he is actually in-charge.
(ii) In the case of Government servants whose pay is drawn for them. to verify that they
receive the remuneration to which they are entitled.
• No claim can be admitted for service in a post not duly sanctioned, or for pay not
assigned or provided for the post held.
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General Rules
Principal
Pay bills of Civilian Pre Audited By
Controllers/
Govt. servants: Controllers
Post Audited by
Pay bills of Industrial
LAOs/RAOs
personnel of Ordnance
Depot, EME workshops,
Farms etc.:
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Date of Birth
Year of Birth is
known but not the 1st July
exact date
Year and month of birth
16th of the Month
is known but not the
exact date
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Service Books
Service record of all civilian Gazetted officers of Defence
Services:
Maintained in Form MSO(T) 27 by head of offices/formations
w.e.f 01.06.1981
Service records of all Group ‘A’ and ‘B’ civilian officers of
MES:
Maintained centrally by the Central Record Office (Officers)
Delhi
Under the supervision & administrative control of E-in-C
branch, IHQ of MoD (Army) w.e.f. February 1989
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Scale Audit
Nature Conducted By Remarks
Civilian Gazetted PCDA(O), Pune CIVILIAN officers posted in
Officers lieu of Military officers
Substantive Cadre in PCDA(CC) Lucknow Half Yearly basis
case of CGOs of AMC
Civilians of the AMC PCDA(CC) Lucknow Quarterly basis
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In this session, we will discuss about Travelling Allowance and other Conveyance Charges .
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General Rules
Countersignature of the Claim: What does countersignature
• The claims need to be imply?
countersigned by Controlling It implies that the facts of the journey are
Officer, except for a particular correct and that the Controlling officer has
class of personnel. exercised the scrutiny entrusted to him
under the rules.
• Countersignature does not
dispense with necessary audit.
Note: All advance and claims of TA to be recorded in
Demand cum Audit Register
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Air Passage Claims – Ex India
• All air passages ex India, unless otherwise specifically provided
for in authorized regulations or other orders of Government,
require the prior sanction of Government of India.
• Claims are centrally dealt by:
– PCDA, New Delhi for Army Personnel/Defence Civilians.
– PCDA (Navy) for Navy personnel
– PCDA (Air Force) for Air Force personnel.
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Air Freight
• Within Indian Limits:
• Requires the prior sanction of Govt. of India.
• Exceptions: On medical ground and operational
reasons. A certificate to that effect to be given by
officer not below the rank of Brigadier.
• Cash payment in r/o air freight is made to I.A.C
from Imprest Account/Permanent Advance.
• Subsequently claimed from Regional PCDA/CDA
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Air Freight To/From outside Indian Limits
Dispatch of Stores Ex-India Imported Stores
• Requires the special sanction of
• Requires the prior sanction of
Govt. of India.
Govt. of India.
• Stores are received at
• Claims are dealt centrally by
Mumbai/Kolkata/Chennai on
PCDA, New Delhi.
‘freight collect basis’.
• Claims in respect of Navy and Air
• Payments of freight charges is
Force are dealt by PCDA(Navy)
made by the Embarkation
and PCDA(AF) respectively.
Commandants Mumbai / Kolkata /
• Audited in the same lines as that
Chennai from Imprest.
of Air passage ex-India claims.
• Reimbursement is subsequently
obtained from the PCsDA/CsDA
concerned.
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Railway Warrants, Credit Notes &
Concession Vouchers (CV)
Now we will discuss about the audit of Railway Warrants, Credit Notes and Concession
Vouchers.
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Important Points
• The special train warrants are audited with reference to
“MILRAIL” orders.
• The claims for under or over charges between Railway, and
Defence Accounts Officers concerned are required to be
preferred within six months.
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Method of calculation of 6 Months
• For Railway Accounts Officers: From date shown on the original bills
to the date shown on the claims for under charge.
• For Defence Accounts Officers: From the date of receipt of the
original bill to the date of dispatch of claim for over charges.
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Warrant/CV/Form D Form No. Audit Controller
Individual Warrant IAFT 1752 PCA(Fys), Kolkata
Party Warrants IAFT 1707 -do-
Warrants against Military IAFT 1707 A -do-
Special Train
Military Credit (MC) Notes IAFT 1711 PCDA(BR), Delhi
Warrants issued to Service -- PCDA(O) for Army officers, PCDA(Navy)
officers for Navy officers & PCDA(AF) for Air Force
officers
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Warrant/CV/Form D Form No. Audit Controller
Concession Vouchers (CV) IAFT 1720A PCA(Fys), Kolkata
Form D (only for officers) IAFT 1709A PCDA(O) for Army officers, PCDA(Navy)
for Navy officers & PCDA(AF) for Air Force
officers
Form D for MNS/Civilian IAFT 1732 PCDA(O) for MNS officers & Regional CDA
Sisters for Civilian Sisters.
CV for Cadets of IAFT 1719 Concerned Regional CDA for Army Cadets,
Army/Navy/AF PCDA(Navy) for Navy cadets & PCDA(AF)
for Air Force cadets
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Sea Passage
• Audit of Sea Passage Bills:
– Bills in r/o service personnel and civilians paid from Defence
Service Estimates are audited by the Regional PCDA/CDA in
whose audit area the Port of Embarkation is situated.
– Exception: Bills in r/o service personnel and civilians in the Navy
are audited by PCDA(Navy).
– PCDA/CDA paying the claims on account of sea passages
provided to Factory personnel are sent to Factory concerned
through PCA(Fys) for accounting.
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Unit Allowances
• Claims are normally preferred by the OC Units/Formations &
heads of establishments.
• Exception: Air Force
• Forwarded to the PCDA/CDA concerned for pre-audit &
payment.
• Claims on account of Condiment allowance and ATG accounts
are post audited by PCDA/CDA.
Unit Allowances:
• Claims for miscellaneous unit allowances and grants are normally preferred by the
Officer Commanding units/formations (excepting Air Force units/ formations) and heads
of establishments, to the PCDA/CDA concerned for pre audit and payment.
• Certain claims such as those on account of condiment allowance (paid out of imprest)
and annual training grant account (grant obtained on requisition or by allotment) are
however subject to post audit by the Pr. Controller / Controller concerned.
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Condiment allowance
• Paid out of Imprest
• Claims on account of Condiment allowance are post audited
by PCDA/CDA.
• Exception: Claims of condiment allowance in respect of
patients in hospital will be pre-audited.
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Unit Allowance – Air Force
• Paid out of Units Imprest Account
• Claims sent to PCDA(AF) along with monthly Cash Accounts for
post audit.
• Exception: The following claims are Pre Audited
– Claims on account of local purchase of stationery/rubber stamps and
local printing.
– Claims in respect of DSC platoons serving with Air Force units.
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To Summarise
Type of Claim Paid by / from Pre/Post Audit
Condiment Allowance Paid out of Imprest Post audited by PCDA/CDA
Condiment Allowance in r/o - Pre-Audited by PCDA/CDA
patients in hospital
Annual Training Grant Received by allotment Post audited by PCDA/CDA
Account
Unit Allowance claim in r/o Paid out of Imprest Post audited by PCDA(AF).
AF Units/Formations
Claims in r/o DSC platoons Paid out of Imprest Account Pre-audited by PCDA(AF).
serving with AF Units
Claims on a/c of LP of Paid by PCDA(AF) direct to Pre Audited by PCDA(AF)
stationery/rubber stamp the parties
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Conservancy & Hot Weather
Establishment Charges
Budget provision:-
Bills: Preferred to
distributed by the
PCDA/CDA monthly by
authorities at Defence
the OC Unit /
HQrs to Commands
formation / heads of
/ Establishments
establishments.
under them.
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Non Recurring Payments Sanctioned
by Three Service Chiefs
Service Chief Maximum Limit Paying Controller
The Chief of the Army Rs. 2 crore per Financial PCDA New Delhi
Staff Year
The Chief of the Naval Rs. 1 crore per Financial PCDA (Navy)
Staff Year
The Chief of the Air Rs. 1 crore per Financial PCDA(AF) at the
Staff Year beginning of the year.
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PURPOSE
• Donations when visiting training establishments etc
• Provision of trophies, flags etc for presentation to training
establishments.
• Provision of amenity articles when visiting Hospitals, welfare
centers.
• Miscellaneous expenditure incurred by three Chiefs during the
tour for which no specific provision exists in the Regulations.
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Contingent & Misc. Expenditure –
Military Attaches / Advisers
• PCDA(CC), Lucknow is centrally responsible for auditing and adjusting
the expenditure.
• Annual allotment is provided every year by IHQ of MoD (Army) to each
Military Attaches.
• Copy of the allotment is endorsed to the PCDA(CC), Lucknow.
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Thank You
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