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Frequently Asked Questions

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Question:1- Whether the element of DA is to be taken in Salary while calculating emoluments for HRA rebate?
Answer:- DA+ Part of DA merged with Basic Pay and shown as Dearness pay is also included in the definition of salary for working out the amount of exemption under section 10 (13 A) (Circular No.6/2004 F.No.275/192/2004-IT,CB) dated 6.12.04 issued by Govt. of India, Ministry of Finance (example No.4)
Question:2- Can an official draw HRA when he/she is living in leased accommodation (Self house taken on lease allotted to spouse.)?
Answer:- As per para 5(c)(iii) of the orders of CCA/HRA, HRA is not admissible to the employee, if his/her spouse has been allotted accommodation at the same station by Centre/State, Autonomous PSU or Semi Govt. Organisation such as Municipality, Port Trust etc., It will be treated as an allotted Govt accommodation for this purpose. (Para 5(c) (iii) of CCA/HRA Rules)
Question:3- Should the Account payee cheques be entered in Cash Book?
Answer:- An A/c payee crossed cheque or Bank draft drawn in the personal name of a recipient by a PAO or cheque drawing DDO and routed through Deptt. officer merely for purpose of delivery, need not be entered in Cash Book. The delivery of such cheques may be recorded & watched through a separate crossed cheque & Bank draft Register. (Exception (a) below Rule-13 of Receipt & Payment Rules.)
Question:4- The language of certificate required to be appended in Cash Book on the last working day of the month may be given.
Answer:- The certificate will be in the following form. “Certified that the Cash amounting to Rs……. (Rupees………..only) has been physically verified and found correct as per the balance recorded in Cash Book. (Rule 13 of Receipt & Payment Rules.)
Question:5- Is it compulsory for an official to submit the ticket as a token of proof?
Answer:- The official is required to give particulars of ticket No. ( For journey by Rail/Bus)
Question:6- If an officer is transferred and relieved in the middle of month and his pay and allowances have been paid to the end of previous month, can the service verification be done till the middle of month?
Answer:- The service verification has to be done for the period payment has been made. Accordingly if an official had been paid till the end of previous month, the service verification will be done till the end of previous month i.e. till he was paid inspite of the fact that he was relieved in the middle of month ( Govt. of India, Ministry of Finance O.M. No.F11(19)E-II CA7/58 dated 29.10.58 under Rule 81 of GFR)
Question:7- Totals of Cash Book have been checked by the Cashier. Is it necessary that the same should be re-checked.
Answer:- The totals of Cash Book are required to be checked by an official other than the writer of the Cash Book,(Rule 13(3)of Receipt & Payment Rules) and a certificate to this effect is required to be recorded by such official checking the totals.
Question:8- What should be the treatment of over stayal on leave?
Answer:- The overstayal period should be debited to HPL to such extent such leave is due and the balance, if any, treated as EOL. No leave salary is payable for such period of overstayal. The sanctioning authority is competent to regularize the overstayal of any period of leave due and admissible (Rule 25 of CCS (leave) Rules). However, wilful absence from duty after the expiry of leave renders a Govt. servant liable for disciplinary action. (Please refer Govt. of India O.M. No. 6/28/70. Disc. I (SPB. I) dated 05.10.1975 below Rule –11 of CCS(CCA) Rule and O.M. No. 6/28/70. Disc. I, dated 10.02.1972 and 5.10.1972 below Rule-25 of CCS(Leave) Rules.)
Question:9- An official’s increment fell due on 1.10.04 which was declared holiday. The official was on EL for 3 days i.e. 2.10.04 to 4.10.04 and joined dutes on 5.10.04. When will he be allowed increment?
Answer:- In this case 1.10.04 has to be treated as holiday prefixed to 2.10.04, and the increased pay has to be drawn from 1.10.04, and thereafter the leave salary. (FR-26 OM.NO.F1(22)-E-III/(A)/73 date 24-8-74.)
Question:10- Can the special increment be stopped after the death of spouse?
Answer:- The special increment granted for undergoing sterlisation operation remains fixed during the entire service. It can be withdrawn only on account of recanalisation and that too from the date of recanalisation. (GIO(11)below FR 27)
Question:11- Can an official be allowed to draw Transport Allowance if he is residing in a private building but with in one Km from office?
Answer:- The Transport Allowance, cannot be given only if the official is residing in Govt. accommodation within one Km. from the place of work or within a campus housing the places of work and residence. (Para 3(ii)of Min. of Finance OM No.21(1) 97-E-II (B)dated 3.10.97)
Question:12- An official promoted opts for initial pay fixation at the stage next above the pay drawn in the lower scale and re-fixation on the date of accrual of next increment in the Scale of pay of the lower post. Now will the benefit of notional increment or Rs.100/- whichever is more be allowed on this option?
Answer:- The benefit of notional increment or Rs.100/-, whichever is more, will be granted while fixing his pay under FR 22(I)(a)(i) after the accrual of increment in the lower post. Initially, the pay will be fixed at the stage of the time-scale of the new post above the pay in the lower post from which he is promoted. As per saving clause of FR-22(I)(a)(i) the option can be exercised only in the case of regular promotions and it should be exercised within one month from the date of promotion
Question:13- Can the ACP Scheme benefit be allowed to an official who has refused the promotion and has completed 12 years.
Answer:- Where promotion has been offered before the employee can be considered for grant of benefit of ACP scheme but refuses to accept such promotion then he cannot be said to be stagnating as he has opted to remain in the existing grade on his own. As such there is no case for grant of ACPs in such case.(Item.38 of Annexure to Govt of India Deptt of Personnel & Training OM No.35034/1/97-Estt(D)(Vol,IV) dt.18.7.01.)
Question:14- What is the criteria for drawing transport allowance(i) pay being drawn; or (ii)scale of pay?
Answer:- The basis for the quantum of transport allowances is only the scale of pay in which the official draws pay.(Govt. of India, Ministry of Finance O.M. No.21(1)/97/E-II(B), dated 3.10.1997.)
Question:15- Can an official who is on commuted leave avail LTC.
Answer:- The LTC can be availed during any period of leave including casual leave and special casual leave, but it can not be availed during the week-end or any other period of holidays or without any leave. (Rule 7 (2) of CCS(LTC)Rule and C& AG order No.488- Audit I/15-83(II), dated 19.06.1987.
Question:16- Whether an employee will have an option to get his pay fixed on promotion in terms of saving clause under FR-22(I)(a)(1) in the case of stagnation increment.
Answer:- As per Govt. of India Deptt. of Personnel and Training, O.M. No.18/16/94 – Estt. (Pay-I), dated 06.06.1994, the date of stagnation increment will be treated in the same manner as normal increment. Accordingly, the Govt. servant on promotion will have the option to get his pay fixed as provided in the saving clause of FR-22(I)(a)(1). In other words, Govt. servant shall have the option , to have the pay fixed under FR-22(I)(a)(1) from the date of promotion or to have the pay fixed initially at the stage of time scale of the new post above the pay in the lower post and get his pay refixed under FR-22(I)(a)(1) from the date of accrual of stagnation increment in the pay scale of the lower post.
Question:17- Clarification regarding fixation of pay of school teachers on promotion to the post involving higher duties and responsibilities having identical pay scale.
Answer:- According to the clarification issued by Govt. of India, Ministry of Human Resource Development, Deptt. of Education, vide their order No. F.5-28/93-UT-I, dated 09.09.1994, when a teacher is promoted to the next higher post from basic scale or senior scale, his / her pay will now be fixed under FR-22(I)(a)(1)
Question:18- In the case of an employee appointed on ad hoc basis and who is subsequently regularized, the ad hoc service is counted towards increment. Whether the ad hoc service may be counted for the ACPS also?
Answer:- In terms of Para 3.2 of the office memorandum, dated August 9, 1999 (ACPS), only regular service which counts for the purpose of regular promotion in terms of relevant Recruitment/ Service Rules shall count for the purpose of upgradation under ACPS.
Question:19- The relevant Recruitment/ Service Rules prescribe departmental examination/ skill test for vacancy based promotion . However , this need not be insisted for upgradation under ACPS.
Answer:- All promotion norms have to be fulfilled for upgradation under the scheme. As such, no upgradation shall be allowed if an employee fails to qualify departmental/ skill test prescribed for the purpose of regular promotion.
Question:20- Whether the benefit of past service will be extended to temporary status employees after their regularization?
Answer:- No, the benefit of past service shall not be extended to temporary status employees after their regularization for the purpose of ACPS
Question:21- Whether it is necessary to have SC/ST member in the screening committees set up for grant of ACPS.
Answer:- As clarified vide condition no. 12 of ACP Scheme (vide DOP & TO.M. dated 9.8.1999), reservation orders/ roster shall not apply to the ACP Scheme. Consequently, it is not necessary to have an officer from SC/ST communities on the Screening Committee constituted for deciding the suitability of the employee for upgradation under ACPS.
Question:22- What are the registers that are required to be kept by drawing & disbursing officers(Auditee Units)?
1.Cash Book
2. T.R.5 Receipt Books
3. Register of Undisbursed Pay & Allowances
4. Contingent Register. 5. Bill Register.
6. Vouchers paid during the selected month and in general for the periodicity of Audit.
7. Permanent Advance Register.
8. Surety Bond and Special pay to Cashier.
9. Theft and losses Cases, if any.
10. Stock Register and Stores Accounts.
11. A.D.A Records.
12. Register of Service Book and Leave Accounts.
13. G.P.F. of Class IV and Broad Sheet..
14. Dead Stock Register.
15. Register of unserviceable stores.
16. Account of empties.
17. Register of Telephone and Trunk Call Charges.
18. Liveries Register.
19. Despatch Register and Stamp Account Register
20. Increment Register.
21. O.T.A Register
22. C.E.A Register
23. Pay Fixation Cases.
24. Pay Bill Register.
25 .H.R.A.forms.
26. Medical Charges Reimbursement Register.
27. Stationery Register and connected Rec ord.
28. Procedure and purchase cases.
29. Log Book and P.O.L Account.
30. Pension cases details.
31. Stock Register of Consumer Articles.
32. Employees Group Insurance scheme.
33. Any other record/registers other than the above maintained by the office.
34. All purchase cases above the value of Rs.20,000.
35. Remittance into the Bank.
36. T.A.Register.