Checklist (2)


Audit Drill/ Check Points TA/DA (Permanent Move and TD) and LTC

Permanent Transfer Claims
  1. The bill has been prepared on prescribed form i.e. I.A.F.T. 1715 and submitted in original alongwith connected documents.
  2. All the columns viz Name, Grade, Basic Pay, GP, Pay level as per 7th cpc. Authority for Move etc have been filled up. Also the certificates on theform has/have been scored out which are not applicable.
  3. Advance Column provided in the performa is properly filled.
  4. Revenue stamp is affixed on claim amounting to Rs.5000/- and above.
  5. The claim has been countersigned by the competent authority exceptofficers who are exempted. (SR 191)
  6. Sanction of Competent authority for move clearly indicating that transfer is for public convenience. (SR114)
  7.  Pt II O.O. wherever applicable has been enclosed. (TR-17A, TR 2014)
  8. The claim has been preferred within one year from the date of completionof journey if advance is drawn. (SR – 194A) & (FR Pt-I Rule188)
  9. Further where advance has not been fully utilized, interest @ 2% over the interest rate allowed by Government on GPF is recoverable at prescribed rate on the unutilized advance from the date of drawal of advance and full amount of advance alongwith interest is recoverable if claim is not submitted within stipulated time. (GIO (2) under Rule (2) GFR Pt II)
  10. The bill has been supported by receipts and vouchers whenever possible in respect of the expenditure incurred for transportation of personal effects. [DG,P&T instructions under (SR 116)]
  11. No DA is admissible. ( Rule 76 (5) (ii) b of TR)
  12. Certificate to the effect that : a) the actual expense incurred in transporting the personnel effect was not less than the claimed and (b)
    stating the weight of personal effects actually carried and the amount actually paid must be enclosed with the claim. The controlling officer shall scrutinize the details and satisfy himself that the claim is reasonable. (SR 116(a) II (e).
  13. CTG not admissible in case change of residence is not involved. (GID 4 under SR 116, TR 81 (A) (I)). In case change of residence is involved but transfer within same station CTG @ 1/3 rd of pay+ grade pay admissible (TR 81 (A)(ii) (3) & Note 2 thereunder).
  14. If travelled by Air, the Air tickets have been booked through authorized agents M/s Balmer and Lawrie, Ashoka Travels, IRCTC, Air India website etc. ( GID 16 under SR 48 C).
  15. In case of transportation of conveyance i.e. car etc., the car owned at the time of transfer of officer can be transported and expenses incurred are reimbursable as per rules. In case of purchase of car after transfer and taken to the new duty station, the expenses may be allowed with the sanction of the Govt. {TR 76 (e) read with Note 8 under TR 67 (vii)}.
  16. In case of transportation of vehicle through transport or through own propulsion, reimbursable fare shall be limited to as per rates prescribed vide Para 4C to the annexure of the OM dated 23.09.2008 as amended.( MOD clarification vide MoD (Fin) I.D. No. 9(4)/QA/98(Dy No. 208) dated 27.03.2015 ).
TA on Retirement
  1.  When the retired employee settles down in a station other than the last duty station, he is entitled to travelling allowance at same rates as on transfer including lump sum grant. The retired employee and family may travel from last Hqrs to declared Home town or to any other place of residence where he wishes to settle. SR 147 GIO (I) .
  2. When the person settles down in last duty station of duty but with change of residence or at a place not exceeding 20KM.:- In addition to TA and transportation of personal effects, CTG will be admissible equal to 1/3rd of his band pay plus Grade pay plus NPA if change of residence is involved. SR 147 GIO(I).
  3. TA not admissible on resignation dismissal , compulsory retirement as measurement of punishment etc. SR 147 GIO (I).
  4. The concession should be availed by the employee during leave preparatory to retirement or within one year of the date of his retirement.SR 147GIO(I)[ 2 (iii)].
TA to the family of a Deceased Employee
  1. The family of an employee who dies in service may travel by shortest route from last Hqrs of employee to the Home Town or to any other place of residence where the family wishes to settle down. SR 148 GIO (I).
  2. TA entitlement will be same as on retirement. SR 148 Para3 to GIO(I)
  3. The concession is not admissible to families of employee who die while on leave preparatory to retirement, Retired employees who are reemployed and to families of Ty. Employees who have not rendered three years of continuous service. SR 148 GIO(I).
Temporary Duty Claim

During scrutiny of claim it should be seen that: 

  1. The claim has been preferred on I.A.F.T. 1716. 
  2. All the columns viz Name, Grade, Basic Pay, GP, Pay level as per 7th cpc. Authority for Move etc have been filled up. Also the certificates on the form has/have been scored out which are not applicable.
  3. The claim has been submitted within stipulated time i.e. within 15 days of completion of journey in case advance was drawn for the journey. (Rule 50 Compendium of Advances) or within one year of completion of duty (SR 194). 
  4. Advance Column provided in the performa is properly filled.
  5. Revenue stamp is affixed on claim amounting to Rs.5000/- and above.
  6. Further where advance has not been fully utilized, interest is recoverable at prescribed rate on the underutilized advance from the
    date of drawl of advance and full amount of advance along with interest is recoverable if claim is not submitted within stipulated time.
    (GIO (2) under Rule (2) GFR Pt II).
  7. If travelled by Air, the Air tickets have been booked through authorized agents M/s Balmer and Lawrie, Ashoka Travels, IRCTC,Air
    India website etc. ( GID 16 under SR 48 C).
  8. DO Part II/Move Sanction etc wherever applicable has been attached with the claim. (TR 17 A).TR 2014 Edn.
  9. Move ordered to perform duty at station other than normal duty station for a period of 180 days or less will be classified as TD. Beyond 180 days it would be appropriate to issue transfer order. (TR91 read with note 3 thereunder). [ SR 114 GIO 2 (2)]. 
  10. Full road mileage may be admitted in those cases where travel by road is in public interest and sanction of the competent authority under SR 31 is accorded. 
  11. In case of sharing of taxi by more than one govt servant or where a govt servant takes a single seat in a taxi etc, the mileage allowance admissible will be the actual share limited to half the rate for such mode of conveyance. (Note 7 to GID 1 (b) under SR 46).                      a) On tour/transfer, Travel by higher class is allowed where none of the the direct trains connecting the two stations by the shortest route has provision for entitled class. But fare has to be restricted by entitled class.  b) TA for travel by road between places connected by rail- restriction of claim -”TA reimbursement will be restricted to the fare of the highest entitled class of accommodation by rail, available on the particular route'” (G.I. MF UO No. 630-E II/89 dated the 18th May 1989 under Note 10 to GID(I) SR 46).  c). The relevant Hotel Receipt wherein Regn no./License no. of the Hotel is clearly mentioned (Luxury Tax no. /TIN no .alone are not acceptable) (Authority GOI. MOD letter No. B/89621/QMov C/2502/D(Mov) dated 02 Jul 1975 and CGDA clarification issued vide CGDA letter No. AT/IV/4513/XIX/6th CPC dated 04/03/09).  d) Food bills are submitted. ( GOI MoF OM No. 19030/3/2008-E-IV dated 19-11-2008)  e). To claim local journey travelling allowance ( i.e. place of stay to temporary duty point and back) at Temporary duty stations Taxi Receipts. Receipts from Auto Rickshaw and Bus tickets are mandatory, (self certificate not acceptable). (Authority shown against 11(d) above).  f). Taxi / Auto Rickshaw fare will be reimbursed at admissible rates for journey on tour from residence/office to Airport/ Railway station/Bus stop and back. g). Temporary duty claims can be preferred either as per 6th Pay Commission orders or as per pre-revised rates. However, both the rates in combination cannot be claimed for a single temporary duty. ( Para 2(2) of GOI MOF OM No. 19030/3/2008-E-IV dated 22-01-2009)
LTC Claims
  1. Claim has been submitted on prescribed format TR-25 and filled in as per instructions contained therein . Further certificates as printed on the format have been endorsed and bill is duly signed by the claimant and countersigned by the competent authotriy .
  2. Advance Column provided in the performa is properly filled.
  3. In case railway tickets have been surrendered, waiver sanction be enclosed duly stating the PNR / ticket number.(Rule 23 (ii) TR, GOI. MOD letter no. 12647/Q –Mov/2464/D (Mov)/2001 dated 11 Sep,2001)
  4. Revenue stamp is affixed on claim amounting to Rs.5000/- and above.
  5. Relevant original Ticket / Boarding Passes etc are enclosed.

Guidelines on LTC issued vide DOPT OM NO : 31011/ 3 / 2015-Estt (AIV) dated 18.02.16).

  1. It is to be ensured that leave has been applied and the self-certification form has been submitted to Administration before the LTC journey is undertaken.
  2. Check eligibility before applying for LTC. LTC to Home Town can be availed once in a block of two years and LTC to Any Place in India may be availed once in a four year block. If not availed during these blocks, the LTC may also be availed in the first year of the following block.
  3. It is to be noted that the current two year block is 2016-17 and the current four year block is 2014-17.
  4. In case of fresh recruits, LTC to Home Town is allowed on three occasions in a block of four years and to any place in India on the fourth occasion. This facility is available to the fresh recruits only for the first two blocks of four years applicable after joining the Government service for the first time. (For details, please refer to DoPT's O.M.No. 31011/7/2013-Estt.(A-IV) dated 26.09.2014.
  5. A Fresh recruit may at his option choose to avail LTC under the normal LTC rules as applicable to other Government employees. In this case he/she will not be allowed to avail other LTCs as admissible to the fresh recruits in that block of four years.
  6. The retiring Government employees are eligible to avail LTC as per their entitlement provided that the return journey is performed before their date of retirement. LTC is not allowed after retirement.
  7. The Journeys on LTC are to be undertaken in the entitled class of the Government servant in public/Government mode of transport.
  8. Travel by private modes of transport is not allowed on LTC. However, wherever a public transport is not available, assistance shall be allowed for the private transport subject to the certification from an Appropriate Authority that no other public/Government mode of transport is available for that particular stretch of journey and these modes operate on a regular basis from point to point with the specific approval of the State Governments/Transport authorities concerned and are authorised to ply as public carriers.
  9. If a Government servant travels on LTC upto the nearest airport/ railway station by authorized mode of transport and chooses to complete rest of the journey to the declared place of visit by 'own arrangement' (such as personal vehicle or private taxi etc.), while the public transport system is already available in that part, then he may be allowed the fare reimbursement till the last point where he has travelled by the authorised mode of transport. This will be subject to the undertaking from the Government employee that he has actually travelled to the declared place of visit and is not claiming the fare reimbursement for the part of journey performed by the private owned/operated vehicle.
  10. Government servant has to apply for advance for himself and/or his family members sixty five days before the proposed date of the outward journey and he/she is required to produce the tickets within ten days of the drawal of advance, irrespective of the date of commencement of the journey.
  11. Reimbursement under LTC scheme does not cover incidental expenses and expenditure incurred on local journeys. Reimbursement for expenses of journey is allowed only on the basis of a point to point journey on a through ticket over the shortest direct route.
  12. The time limit for submission of LTC claim is : • Within three months of completion of return journey, if no advance is drawn; • Within one month of completion of return journey, if advance is drawn.
  13. Government employees entitled to travel by air are required to travel by Air India only in Economy Class at LTC-80 fare or less unless permitted to do so by any general or specific provision.
  14. Government employees not entitled to travel by air may travel by any airline, however, reimbursement in such cases shall be restricted to the fare of their entitled class of train/transport or actual expense, whichever is less.
  15. In all cases whenever a Govt. servant claims LTC by air, he/she is required to book the air tickets either directly through the airlines or through the approved travel agencies viz: M/s Balmer Lawrie & Co. Ltd/ M/s Ashok Tours & Travels Ltd/ IRCTC. Booking of tickets through any other agency is not permissible.
  16. Travel on tour packages is not allowed, except in the case of tours conducted by Indian Tourism Development Corporation (ITDC), State Tourism Development Corporation (STDC) and Indian Railway Catering and Tourism Corporation (IRCTC). In such cases, only the fare component shall be reimbursable provided ITDC/STDC/IRCTC separately indicate the fare component and certify that the journey was actually performed by the Government servant and his family members for which he/she is claiming the Leave Travel Concession.