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.

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Pay Section

Pay Section

Record Section

Record Section

Misc. Section

Misc. Section

Engineering Section

Engineering Section

Accounts Section

Accounts Section

Stores Section

Military Hospitals
1.  Contractor bill in original with all columns duly filled, signed by contractor across revenue stamp countersigned by CFA. 
2.  Dealers dated invoice in original, indicating CRV No. across it in red ink and authenticated by unit authority/medical Officer Incharge. 
3.  Original copy of Supply order countersigned by CFA - Delivery date specifically indicated on it. 
4.  Two copies of CRV`s: - indicating on the top of CRVs `Name of LAO concerned` and at the bottom date of receipt of stores. 
5.  Copy of Rate Contract: - Where Order has been placed against RC. 
6.  All alterations/cuttings to be authenticated by executives. 
7.  Wherever there is modification in the Supply Order terms subsequent to the placement on the firm e.g. stores delivered after stipulated date cheque in rate, reduced supply by contractor etc. a formal amendment to this effect be issued to SO on Dealers formal request and attached with the bill. 
8.  LD charges (Liquidated Damages) where applicable to deducted @ 0.5% per week or a part subject to a max of 5% for the value of undelivered stores. These charges are to be deducted by CFA on contractor’s Bill. 
Advance Payment to FCI : Wheat/Rice
1.  Contingent Bill in original duly countersigned by CO Supply Depot. 
2.  Specimen Signature of Countersigning authority should have either seen sent to PCDA office in advance or attached with Contingent Bill duly attested. 
3.  Performa invoice of FCI in original duly priced by Area Manager of FCI Concerned. 
4.  CFL report in original duly countersigned by CO Sup. Depot. 
5.  Ink signed copy of Budget Allotment allocating specific amount to Sup. Depot. 
6.  Copy of HQ command Concerned/FCI New Delhi letter regarding Allotment of wheat/Rice qty. in MTs for a specific quarter to the Sup. Depot. 
7.  CRV`s duly verified by LAOs to be handed over to this office through Unit Rep for the Qty collected from FCI for preceding period by Sup. Depot concerned while submitting on the contingent bill for payment of Wheat/Rice. 
Cash Requisitions : S&S Imprest Holders
1.  CR to be duly signed by the Imprest holder and countersigned by the OC of the unit. 
2.  Letter of the S&S Imprest holder indicating CML limit, its validity, Public Fund A/C No , Name of the bank and fund status. 
3.  Date of submission of Imprest account for previous month. 
ASC Bills
1.  Contractor Bill - IAFA-68 duly signed by contractor and countersigned by competent authority. 
2.  Contractor receipt in token of having received 95% payment. 
3.  Dated IAFS 1520, signed by the issuing officer of ASC unit. 
4.  CRV`s duly verified by LAO and name of the concerned LAOs endorsed at the top. 
5.  Copy of sanction where required . 
6.  Copy of AT Note of the contract for which 5% bills are preferred. 
7.  No demand certificate against the contractors. 
CHT Bills
1.  Contractor’s bill- IAFA 68 with TDS as applicable duly deducted by unit authorities. 
2.  Contractor’s receipt in token of having received 95% payment
3.  Copy of transport indent ( in duplicate) indicating specific rank, name and basic pay of the user. 
4.  Utilization certificate. 
5.  Car diary duly signed by the user. 
6.  No Demand Certificate against the contractors
7.  Nominal roll of service personnel using the transport. 
8.  Certificate regarding non availability of the service transport from the competent authority. 
9.  Date wise abstract showing specific rates, Kms run, Extra Kms, Extra hours and total amount. 
Security Deposit
Security is to be deposited in the form of:
1.  MRO. 
2.  Govt. security including post office cash certificate, Defence Saving Certificate, National Certificates and National plan Certificates. 
3.  Promissory Notes and stock certificate of the central/State Govt. municipal debenture or Port Trust Bond. 
4.  Bank Deposit receipts
5.  Post Office saving Bank Account
6.  Treasury saving deposit certificates
7.  Guaranteed Bond, FDR, Cash certificates and other similar instruments issued by the bank under the bank guarantee scheme. 
Refund/ Re-appropriation of Security Deposits
1.  To ensure that the claim for refund of security deposit/ re-appropriation is preferred only after expiry of the contract period. 
2.  No demand certificate in IAFZ 451 part (a) (b) (c) and no claim certificate, list of risk and expense purchases, duly completed by contract operating officer. 
3.  Original receipt IAFA 299 granted to the depositor at the time of deposit. 
4.  Requisite certificate on IAFA-290 from unit authorities
5.  Final “No Demand Certificate from the OC Unit. 
6.  Certificate from the contractor for non-receipt of security deposit. 
7.  Certificate from contractor for receipt of 95% from supply depot and 5 % from PCDA. 
8.  Certificate from contractor for not filing arbitration/civil suit. 
9.  While requesting for re-appropriation of Security Deposit: Request for re-appropriation of security deposit from the contractor - Part A and duly completed Part B from the unit authorities may also be submitted. 
Ration Allowance
To whom admissible:
1.  Service officers
2.  MNS Officers
3.  MNS (local) Officers
4.  Hony. commissioned Officers. 

Contingencies during which admissible:
1.  Annual Leave. 
2.  Sick Leave on full pay and allowances. 
3.  Casual leave for the duration the officer spends his casual leave away from the duty station. 
4.  Preparatory leave while on permanent posting from one station to another. 
5.  Leave pending retirement/invalidment termination of contract/release on full pay and allowances. 
6.  Course of instruction or posting to non Military station notified by Govt. from time to time where ration drawing facilities are not existing
7.  Furlough leave
8.  Maternity leaves
9.  Special casual Leave,
10.  Study leave abroad

When Ration allowance is not admissible:
1.  In addition to TA/DA for the period of Temp. duty
2.  During EOL and leave without pay and allowances. 
3.  Points to the kept in Mind while preferring ration claim:
4.  Ensure that it is prepared on IAFA 115
5.  It is singed and countersigned by OC/CO Unit. 
6.  The bill is prepared in INK/indelible pencil/typewriter, arithmetically correct and alteration and additions are attested. 
7.  It is claimed as per rates in force from time to time
8.  The consolidated claim on in respect of contingent bill in respect of officers borne on strength of Unit/formation is prepared once in a month. 
9.  Claim is supported by a nominal roll in triplicate. 
10.  Ensure that correct name of the Bankers and Public Fund Account of the unit are endorsed on the bill. 
11.  Claim is supported by a stamped receipt of appropriate value in respect of officers whose payment is Rs.5000/- and above. 
12.  Ensure that the copy of the DO Part II order notifying causality be enclosed in support of the claim
13.  Requisite certificate to the effect that the officer spends his casual leave away from the duty station during CL period along with CL address of the officer is enclosed. 
14.  LRC issued by the previous unit in case of joining time/preparatory leave and movement order details during the journey period. 

Ensure following certificates on the bill:-
1.  No claim was preferred earlier. 
2.  No free messing was provided during the period of the claim. 
3.  No free ration was issued for the period of the claim. 
4.  Non-hospitalization certificate during the period of claim. 
5.  Certificate of non-drawl of DA/DMA during the period for which ration claim is claimed. 

IMPORTANT : Prior sanction of the station commander be obtained when :-
1.  The officer stay under his own arrangement in far off places and it is inconvenient for him to draw ration in kind. 
2.  When it is difficult for the depot to supply ration in kind due to administrative reasons. 
Ordnance/NCC Stores
1.  Tender Notice indicating specification of stores to be procured, quantity required. 
2.  Quotations received as such should be opened and signed by the Board members/Presiding officers. 
3.  Comparative Statement of Tenders ( CST) signed by members of the board and countersigned by the CFA
4.  Supply Order to be invariably placed on the lowest tenderer or otherwise reasons to be recorded for placing order on a firm other than L1
5.  Supply Order should be on proper format containing specific details such as, rate, quantity, brand, amount, date of delivery, specification, particular of inspection authority, LD clause etc. 
6.  In case there is any change/amendment in the term and conditions of supply orders, subsequent to its placement on the firm, a formal amendment letter should be attached along with request of the firm if the change is caused due to vendor. 
7.  Inspection Note from the authority nominated for the purpose. 
8.  CRV in duplicate indicating on the top the name of LAO concerned and Ledger/Page no where stores taken on charge. 
9.  Sanction of CFA indicating nature of expenditure/Code head involved /Financial Year for which expenditure is to be booked and the authority under which sanction is accorded. 
10.  Invoice of Firm (in original) duly affixed with revenue stamps (whereas required). 
11.  In case of stores purchased on cash purchase powers of ordnance Officers, then cash purchase order no, 3 copies of CRV`s and suppliers bill duly receipted & stamped where ever necessary may be attached. 
12.  In case where stores purchased by unit formation on the authority of ULPO issued by Dependent Depot, then ULPO in original should be attached. 
13.  Certificate from the controlling officer that the items purchased dissimilar in nature. 
14.  Total Quantity purchased should not exceed the quantity actually demanded/required. 
15.  In case of repeat order, it should not exceed 50% of the quantity originally purchased and CFA should be determined. Keeping in view a total amount i.e. the amount involved in original Supply Order together with the amount involved in repeat order. 
Workshops/ EME Units/ Formations
1.  Besides the requirements stated under—Ordnance Stores, following points to be noted:
2.  Certificate regarding non-availability of stores from normal source of supply supported by NA certificate from Depot. 
3.  Certificate that the time did not permit for stores being obtained on emergent indent through normal source of supply. 
4.  That stores purchased are not for stock. 
5.  In case purchase made without calling for tender, PAC certificate that the rates
6.  charged by the firm are reasonable/ that stores purchased are of proprietary nature
7.  In case the purchase is on single quotation basis, certificate in terms of Rule 145 of GFR to be furnished. 
Central Purchase
1.  Contractor’s bill to tally with supply order particularly with reference to quantities, rates and other terms and conditions of supply besides arithmetical correctness. 
2.  Copy no 1 of inspection note for 95 % and 98%, inspection note copy note no. 2 & 5 for balance payment, as the case may be, to be invariable enclosed
3.  Where 100% payment is required, inspection note copies 1,2 & 5 should be enclosed. 
4.  Specimen signature of the consignee in the inspection note should tally the specimen signature of authority forwarded to PCDA in advance
5.  Where LD charges are to be recovered, purchaser must enclose a note to this effect. 
6.  Proof of dispatch of stores and provisional receipt of consignee should invariably be attached. 

IMPORTANT: - It is to be noted that date of sanction should precede the date on which supply order has been placed on the firm. Otherwise, ex-post-facto sanction of next higher CFA to be attached. 
7.  Where the purchase has been made on Single quotation basis, certificate in terms of Rule –145 of GFR should invariably be furnished by the CFA. 
8.  While submitting claims to PCDA office, it may be ensured that specimen signatures of countersigning authority have been sent to CDA in advance.