Office Manual Iv - Vol. 1 PDF

DEFENCE ACCOUNTS DEPARTMENT
OFFICE MANUAL
PART-IV
[VOLUME I]
REVISED EDITION 2014
ISSUED UNDER THE AUTHORITY OF

CONTROLLER GENERAL OF DEFENCE ACCOUNTS
NEW DELHI
Revision of O.M. Part-IV Vol.-I

(i) 1931
(ii) 1972
(iii) 2006
DAD/CGDA
Printed by CGDA New Delhi
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 will be held to supercede any standing rule or order of
Government of India with which it may be at variance.
PREFACE
1.
This Manual contains detailed and updated instructions for the conduct
and disposal of the work, dealt with in the Office of the PCDA (P) Allahabad.
2.
This Manual is a Departmental publication. The instructions contained in
the Manual are supplementary to the Rules in the Civil and Defence Audit and
Account Code, Civil Service Regulations, CCS (P) Rules 1972, Pension and
Financial Regulations, etc.
3.
The detailed functions of different sections of PCDA (P) Allahabad are
covered in Volumes I to V of this Manual.
4.
Any additions or alterations which may be necessary to the Manual will
be notified periodically by the PCDA (P) Allahabad with the prior approval of
the CGDA. The provisions contained in this Manual should be in conformity
with the existing provisions of Office Manual Part I and Office Manual Part II
and their amendments, if any from time to time.
5.
This Edition supersedes the 2006 Edition.
Place : New Delhi

Dated :
(Vandana Srivastava)
Controller General of Defence Accounts
CONTENTS
Chapter I
Organisation and Functions of Principal CDA (Pensions)
Subject
General
Functions of PCDA (P)
Para No.
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Chapter II
Record including Old Record Section
General
Functions of Old Record Section
Procedure for maintenance of draft PPO binders
Stock taking of PPO binders
Chapter III
Administration Section
General
Chapter IV
Accounts Section
General
Duties
Pension Payment Accounts
Procedure for settlement of pension accounts
State District Treasuries
Pay Accounts Offices
Public Sector Banks
Post Office
DPDOs
Indian Embassy Kathmandu, Nepal
Other Indian Embassies
Budget Estimates
System of Budget Preparation
Monitoring of Pension Budget
Submission of Budget Estimates
Financial Settlement with Government of Burma
Review of Balances
Defence Exchange Account
Reports and Returns
List of Registers
Chapter V
Disbursement Section
General
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Chapter VI
Pension Payment Order Section
General
Duties
Distribution of Work
Pension Payment Orders
Scrutiny of the draft PPOs
Typing, comparison and checking of PPOs
Signing of PPOs
Despatch of PPOs
Out today PPOs
Issue of duplicate copy of PPO for payment only
Issue of duplicate copy of PPO for record only
Reports and returns
List of Registers
Chapter VII
Organization and Method (O & M) Cell
General
Functions
Objects of Audit of Expenditure
Audit of Bills and Vouchers
Audit of Pay Bills
Audit of Medical Bills
Audit of Travelling Allowance Bills
Audit of Contingent Vouchers
Scope of Audit
Chapter VIII
Organisation and Method (O & M) Cell
General
Functions of O & M Cell
Functions of Training Cell
Training to IDAS Probationers
Training to New Recruits and Newly Posted
Training
for Staff and Officers of Record Offices /
SO(A)/AAO
Controllers
Training Committee
PDAs
Appointment of Training Manager and his
Inspection
Function Cell
Complaint Cell
Nomination of Public Grievance Officer
Forms Control Committee
Reports and Returns
100
101
104
106
108
110
111
112
114
115
116
Chapter
IX Hindi Cell
General
Functions
Reports & Returns
177
118
119
53
53
54
Chapter X
Defence Pension Adalat Cell
General
120
55
Chapter XI
Legal Cell
General
Functions of the Legal Cell
Procedure for Dealing with Legal Notice
Writ Petition and Filing of Counter Affidavit
Monitoring of Court Cases
Procedure for Dealing with Court Judgement
Sanction for Charged Expenditure
Procedure for Dealing with Contempt Petition
Procedure for Dealing with Government Sanction
Review of cases
Nomination of Nodal Officers
Nomination of liaison Officer
Charter of Duties of Liaison Officer
Reimbursement of Legal Expenses
Reports and Returns
121
123
126
128
132
139
144
152
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158
160
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163
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165
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Chapter XII
EDP Centre
Objective
Security of computer hardwares / softwares
Responsibility of EDP and Systems Manager
Responsibility of System Analyst / Senior
Responsibility
of programmers
Officer / Accounts
Officer
Role
of Data Entry Operators
Accounts
Role of Data Processing Assistant
Duties of Record Clerk
Coordination Wing
Provisioning of computer consumables
Data Entry Wing
Systems Processing Wing
Action of I.O. Cell
Responsibility of Systems Processing Wing
Reports and Returns
List of Registers
CONCORDANCE TABLES
90
ABBREVIATION
AMA
AMC
CAS
CCA, MEA
Authorised Medical Authority

Annual Maintenance Contract
Central Account Sections
Chief Controller of Accounts,
Ministry of External Affairs
CCS(P) Rules 1972 Central Civil Service (Pensions) Rules 1972
CGS
Coast Guard Service
CH Section
Card Holder Section
CPC
Civil Procedure Code/Central Pay Commission
CPF
Contributory Provident Fund
CPRO
Civilian Personnel Routine Order
CPU
Central Processing Unit
CST
Comparative Statement of Tenders
DAT File
Data file
DCRG
Death Cum- Retirement Gratuity
DEA Head
Defence Exchange Account Head
DIDS
Defence Inter-Departmental schedule
DSC
Defence Security Corps
EDP
Electronic Data Processing
EDP Centre
Electronic Data Processing Centre
G.B.
Giga Byte
G.O.
Group Officer
H.O.O.
Head Of Office
HO NO.
Head office number
ICO
Indian Commissioned Officer
IO Cell
Input Output Cell
ISTM
Institute of Indian Secretarial Training &
Management
JCO
Junior Commissioned Officer
LFP
Liberalised Family Pension
MIS
Management Information System
MOD
Ministry of Defence
NCT
National Capital Treasury
NIC
National Informatics Center
NIMA
National Institute of Management and Administration
O & M Cell
Organisation and Method Cell
OFP
Ordinary Family Pension
OR
Other Ranks
P.A.O.
Pay Audit Officer/Pay Accounts Officer
P.M.
Punching medium
PBOR
Personnel Below Officer Rank
PC
Personal Computer
PC/PPO
Pension Circular/Pension Payment Order
PDA
Pension Disbursing Authority/Agency
PGO
Pension Grievance Officer
PPI
Pension Payment Instructions
PPO
Pension Payment Order
PS NO.
PSA
PSB
RDR
RNPDS
RTC
SAO
SFP
SGSC
SO
TO
UPS
ZO (DPD)
Pensioner serial number

Pension Sanctioning Authority
Public Sector Bank
Revenue Debt and Remittance
Revised New Pension Disbursement system
Regional Training Centre
Senior Accounts Officer/Special Army Order
Special Family Pension
Senior Government Standing Counsel
Special Order/Section Officer
Treasury officer
Uninterrupted Power Supply
Zonal Officer (Defence Pension Disbursement
CHAPTER 1
Organisation and functions of the Principal Controller of Defence Accounts
(Pensions), Allahabad
General
1.
In the beginning there were offices of the Superintendent of Family Pension and Pension
Pay Master, Bombay in the year 1876. In the year 1914, the Controller of Military Accounts
Department was re-organized in 14 offices and these offices used to sanction pension for their
respective regions. Later on in 1927, the work relating to pension was centralised to six main
offices of:
(i)
Controller of Military Pension Accounts, Lahore.
(ii)
Controller of Military Pension Accounts, Mhow.
(iii)
Controller of Military Accounts, Burma.
(iv)
Controller of Military Accounts, Bombay
(v)
Controller of Factories, Calcutta
(vi)
Controller of Royal Air Force Accounts, Ambala.
2.
After partition in 1947, the work relating to sanction of pension was further centralised in
phases in one office i.e. CDA (P) Allahabad. The Navy and Air Force work from CDA(Navy)
Bombay and CDA (AF) Dehradun was also centralised at Allahabad in 1954 and 1953
respectively. From 01.11.85 onwards the work of sanction of pension to Commissioned
Officers/PBOR and their families was given to PCDA (Navy), Mumbai and CDA (AF), New
Delhi in respect of Naval and Air Force Personnel respectively.
3.
The office was earlier the Controllers office upto 18.12.1988 and from 19.12.1988, this
was upgraded as the office of the Chief Controller of Defence Accounts (Pensions). Further, with
effect from 24.09.1999, the office has been re-designated as Principal CDA (Pensions).
4.
The Principal CDA(Pensions). is responsible for the grant, payment, audit and adjustment
of all claims to pensionary awards of Defence Services personnel (except retirement/death
benefits of Air Force and Navy personnel) and civilians of the three Services including those of the
Defence
Accounts Department, GREF, COAST GUARD, MNS(Local), NCC Officers,
Departmental Canteens and Statutory Canteens and their families.
Functions of PCDA(P)
5.
A broad description of functions is given below:
(a) to authorise payment of all types of pension / gratuity through pension disbursing authorities
as are sanctioned by the Government (Government of India, Ministry of Defence was the
competent authority for grant of retiring pension in respect of Commissioned Officers till 1988,
after that power was delegated to CDA(P)) in respect of permanent regular Commissioned
Officers of the Army, AMC, MNS, ADC, RVC, EC, SSRC and their families.
(b) to sanction all types of pension and gratuities in respect of all personnel below officer rank of
the Army and their families through the pension disbursing authorities and to sanction invalid
gratuities in invaliding cases only and authorise the respective Records Offices in their public
funds.
Note1- Principal CDA (Navy) Mumbai and CDA (Air Force) New Delhi sanction
pensionary awards in respect of Naval Officers and Sailors and Air Force Officers and Air men
respectively who became non-effective on or after 1-11-1985.
However, Pr. CDA (P) still continues to sanction the family pensionary awards and re-assessment
of disability pension in respect of Naval and Air Force Officers and personnel below officer rank
who became non- effective prior to 1.11.1985.
Note2- Principal CDA (P) adjudicates the entitlement of special family pension, disability
pension and disability element, re-assessment of disability pension in respect of Naval and Air
Force personnel below officer rank who became non-effective on or after 1.11.1985 but the
award is notified by the Principal CDA (Navy) or CDA (AF), as the case may be.
(c)
to sanction all types of pension and gratuities in respect of civilians (Gazetted and NonGazetted) of Defence Services paid from the Civil Estimates of Defence Services (except
Gazetted officers of the Army, Naval and Air Headquarters), Defence Accounts Department,
GREF, COAST GUARD, MNS (Local), NCC officers, Departmental Canteen, Statutory
Canteens and their families and authorise their payment through pension disbursing authorities.
(d) to audit and regulate payment of pensions, etc, as notified by the PCDA(P), CDA (AF) New
Delhi and PCDA(Navy) Mumbai, disbursed to the above categories of individuals by the
authorised pension disbursing agencies.
(e)
to account for all the payments made by the pension disbursing authorities on the
authority of Pension Circulars (issued upto
30.9.1951) / Pension Payment Orders issued by PSAs.
(f) to maintain a permanent record of all pensions / gratuities authorised by PSAs through PC /
PPOs.
(g) to hold Defence Pension Adalats at different places all over India.
(h) to revise pensionary awards, due to change in entitlement in pursuance of Government orders.
(i)
to settle complaints received from various sources viz, CGDA, Ministry of Defence, V.I.P., P
& PW, P.G.O. etc.
6.
The office of the PCDA (P) comprises of the following Sections:

I.
Record including Old Record
II.
Administration
III.
Accounts
IV.
Disbursement
V.
Grants-1 (Civil)
VI.
Grants-I (Commissioned officers)
VII. Grants (Other Ranks)
VIII. Pension Payment Order
IX.
Audits
X.
Post Audit
XI.
O & M Cell
XII.
Hindi Cell
XIII. Defence Pension Adalat Cell
XIV. Legal Cell
XV. EDP Centre
7.
The detailed procedure of work carried out in the following Sections is given in the
subsequent Chapters of this volume:
(i)
(ii)
(iii)
(iv)
Record including Old Record

Administration
Accounts
Disbursement
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
Pension Payment Order

Post Audit
O & M Cell including Training and Inspection Cell
Hindi Cell
Legal Cell
EDP Centre
CHAPTER -II
Record Section
General
8. The general procedure of work in this Section is laid down in Chapter 1, Office Manual Part-II
Volume-I (2014).
Functions of Old Record Section.
9.
The Old Record Section mainly deals with the following items of work:(i)
receipt of draft PPOs from the Grants (ORs) Section
(ii)
placing and arranging of drafts PPOs received from various sub sections of the
Grants (ORs).
(iii)
maintenance of draft PC/PPO binders
(iv)
issue of PPO binders to Sections against proper indents and watching its return through
Register maintained for the purpose.
(v)
replacement of returned PPO binders
(vi)
rebinding of old, mutilated / torn out PPO binders
(vii)
stock taking of PPO binders
Note: PC/PPOs in respect of Defence Civilians and Commissioned officers are maintained by the
GI/Civil and GI/Military Sections respectively whereas PCs / PPOs in respect of PBOR are
maintained by Old Record Section separately. These Sections are also responsible for rebinding of
old, torn out and mutilated either by frequent use or handling and arrange them in order at the
appropriate place.
Procedure for Maintenance of PPO Binder
10.
Old Record Section maintains these PCs / PPOs year-wise and series-wise viz 'C' series
for all types of pension in respect of Defence Civilians, 'S'- series for service pension, 'D' series
for disability pension, D/RA series for re- assessment of disability pension, 'F' series for family
pension in respect of PBOR and 'M' series for Commissioned Officers.
11.
Grants Sections after notifying the pensionary awards arrange the PPOs in a serial order,
commencing from serial No. 1 for each calendar year, for each category of pension, series wise
and send it to Old Record Section in convenient batches of 10,20,25, etc. depending upon the
volume of the documents with a list under a covering memo.
12.
On receipt of these PPOs, Old Record Section scrutinizes to ensure that the total number of
PPOs in a batch tallies with the list received from the Grant Section. In case, any PPO is missing,
the same should be called for from the Grants Section. Thus, after ensuring that all the PPOs
mentioned in the list have been received, the same are taken on charge in the register given in Para
13 below.
13.
After taking it on charge, the book No. and PPO No. from ------------to------are written in
block capital letters and an entry to this effect is also made in the Register in the proforma given
below.
Sl No
Book No
PROFORMA
PPO No
From__________to_____________
Remarks
Date of issue to
user section
14. Thereafter, the binder is kept at the proper place on the racks under lock and key.
15. These binders on demand through indent by user Sections of the Grants are issued for linking
of the claims, etc. These binders are again returned to Old Record Section under the Return list. On
receipt back, the binders are to be placed at the proper place where from it was taken for issue. A
periodical review of un-returned binders at monthly interval is to be carried out and necessary
reminders to the concerned sections issued. This should be pursued till the wanting binders are
not received back.
16. The PCs/PPOs binders are maintained for certain period of time. Thereafter, the same
should be weeded out to give place for new binders. The life span for each category of PPO binders,
is laid down against Sl. Nos. 72, 73 and 76 of Annexure 'A' of Para 61 of OM Part-II Vol. -I
(2014).
Stock taking of PPO binders
17. Stock taking of PPO binders for each series is done once in a span of two years. The PPO
binders not found on charge in Old Record Section are traced out with reference to indents of
the user Sections and are placed at appropriate place through special efforts and discrepancy
reconciled. Final tally will be shown to CDA/PCDA (P) and action to trace, reconstruct missing
binder will be taken.
CHAPTER III
Administration Section
18. The general procedure of work in this section is laid down in chapter-II, (Paras 74 to 154)
office Manual Part-II volume -I (2014).
CHAPTER IV
Accounts Section
General
19. The general procedure of work in this Section is laid down in Paras 155 to 318 Chapter III of Office Manual, Part-II, Volume-I - (2014). The modifications, etc., in the
procedure necessary to meet the conditions of work prevailing in this organisation are
indicated in the succeeding Paragraphs.
Duties
20. The main duties of this Section are:
(i)
to collect monthly accounts of all the disbursements of pensions in respect of Defence
Services pensioners and their families, Defence Civilian pensioners and their families, whose
pensions are debitable to the Defence Services Estimates and the pensioners of the Defence
Accounts Department, GREF, Coast Guard, MNS (Local), NCC officers and their families and the
pensioners of the Defence Accounts Department, GREF, Coast Guard, J&KLI, MNS (Local),
NCC officers and their families, made by the pension disbursing authorities on the authority of
Pension Circulars / Pension Payment Orders issued by the various Grants Sections of this office as
well as Principal CDA (Navy) Mumbai and Dy.CDA (AF) New Delhi. Pensions of all the above
category of pensioners are debitable to Civil Estimates.
(ii)
to verify the correctness of the transactions of PDAs/Public Sector Banks w.r.to the advice
received from the RBI
(iii)
to classify the expenditure under respective pension accounting heads
(iv) whenever there is a discrepancy in the accounts received and claims/advices raised, a
discrepancy statement is generated and reconciled by making a reference to the concerned PDA.
(v)
To prepare Defence Pension and Civil Pension, Budget Estimates as well as Revised
Estimates in respect of Defence Pensioners as well as Civil Pensioners and its monitoring through
Pension Payment Accounts.
Pension Payment Accounts
21. The receipts and payments relating to Defence Pensions are initially recorded by the Pension
Disbursing Authorities in their own books and then all the PDAs (except DPDOs) pass on the
details of receipts and payments relating to Defence Pensions to this office through the concerned
authorities in the prescribed manner.
22.
The Defence pension is paid to the Defence pensioners in India as well as in Nepal through
the following pension disbursing authorities which may be categorised as under: (i)
All State Treasury offices except Bangalore (Karnataka), Quilon & Pathnamthitta (Kerala),
Jaipur & Jhunjhunu (Rajasthan), Chennai & Vellore (Tamil Nadu), Allahabad ,Kanpur,
Meerut & Ghaziabad (Utter Pradesh) and the treasuries in Haryana , Punjab & Himanchal
Pradesh serves only Commissioned Officers & their families.
(ii)
All Public Sector Banks
(iii)
Defence Pension Disbursing Offices
(iv)
Pay and Accounts offices,
(v)
Private Sector Banks (Four)
(vi)
Military and Air Attache, Indian Embassy, Kathmandu (Nepal)
(vi)
Post Offices, Kathua (J&K) and Campbell, Andaman and Nicobar Island.
23.
After the pensioners are paid, the pension paid voucher is required to be submitted to the
PCDA (Pensions) by all the PDAs except DPDOs. The monthly paid vouchers relating to
payments made by DPDOs are classified by themselves and sent direct to CDA (PD) Meerut /
CDA Chennai, as the case may be. These paid vouchers will not be sent to PCDA (P), Allahabad
but will be retained in the office of CDA (PD) Meerut / CDA Chennai. Based on the monthly
payment vouchers received from the DPDOs in the office of CDA (PD) Meerut / CDA Chennai,
the audit as to the correct payment made by the DPDOs, is done by the respective CDA (PD)
Meerut or CDA Chennai, as the case may be. However, whenever audit of any DPDO is to be
carried out by the PCDA (P), Allahabad, a copy of the monthly vouchers selected for audit will be
obtained from CDA (PD) Meerut / CDA Chennai, as the case may be.
Procedure for settlement of pension accounts
24.
The pension payment accounts broadly comprises of Pension Payment Vouchers,
Schedule of Payments, Pension Payment Scrolls/e-scrolls and debit advices /e-advices in the case
of Public Sector Banks. After payment of pension these documents are submitted monthly
by PDAs, to Accounts Section of this office. The Pension Payment Vouchers / Pension Payment
Scrolls / e-scrolls received from Treasuries / Banks respectively are scrutinised to ensure that these
actually pertain to Defence Pensioners / Defence Civilian pensioners.
The total amount of
payments as reflected on each page is checked to ensure its correctness. Thereafter the Pension
Payment Vouchers / Scrolls / e-scrolls are classified and booked to various pension Accounting
Heads through the manual punching medium/e-Punching Medium (through Pension Accounting
Software).The mode of settlement of transactions with various Pension Payment Agencies is by
reimbursement of amount paid / book adjustment.
The details of mode of settlement of a
transaction are laid down in succeeding paragraphs.
State District Treasuries
25.
The Treasury Officers after making payment of pension paid vouchers monthly direct to
PCA (P) Allahabad in two batches. The first batch contains the pension paid vouchers relating to
payments made from first to 10th of the month and the second batch contains the payment made
from 11th to the end of the month. These vouchers are required to sent to this office on the 11th of
the month and the 1st of the following month respectively, simultaneously advising the
Accountant General concerned of the State for claiming reimbursement of the amount paid by
them on account of Defence pension. The Consolidated claim for reimbursement of the amount
paid by all the Distt. Treasuries of the State is prepared by the Accountant General concerned and
an outward settlement claim is preferred to the PCDA (P), Allahabad. The amounts claimed by the
Accountants General will be entered in the Inward Settlement Claim Register (Proforma
given at Sl. No. 1 of Annexure B) and will be reimbursed to them in full and Defence
transactions on account of payment of pension are settled on cash basis by issue of cheque in
favour of the A.G. concerned after keeping the amount under AG's suspense head. The Receipt of
pension paid vouchers from the treasury offices against the amount claimed by the AGs concerned
is watched by Accounts Section of this office through the Inward Settlement Claim Register
(Proforma given at Sl. No. 1 of Annexure B) maintained for this purpose.
Pay Accounts Offices
26.
In the case of PAOs the paid vouchers as well as the claims for reimbursement
of amount paid on account of Defence pension, both are received directly from the PAOs
concerned. The Defence transaction on account of payment of pension are settled in cash by
issue of cheque in favour of PAO concerned. The schedule of receipt and expenditure with
supporting vouchers on receipt from the Pension Disbursing Authority will be entered
in the Inward Settlement Claim Register (Proforma given at Sl. No. 1 of Annexure B)
maintained for the purpose. The same will then be scrutinized to see that all the vouchers have been
received, they are arithmetically correct and are susceptible of adjustment by this office.
Any discrepancy observed in the scrutiny of schedules, such as wanting vouchers, and
charges not susceptible of adjustment by this office etc will be noted in the register together with
the monetary value for taking up the matter with the PAO concerned and a consolidated cheque
for the net amount accepted will be drawn and issued in the normal manner in favour of the
PAO. Simultaneously, intimation about the issue of cheque with details of amount accepted for
which cheque is issued and that rejected with reasons, thereafter will be sent separately to the
PAO. The paid vouchers rejected will be returned to the PAO.
27.
The name and address of the PAOs with whom the Defence transactions are settled in cash
are as under:
Pay and Accounts Office No. III (Pension), R K Puram, New Delhi,
Pay and Accounts Officer No. V (Pension), Tis Hazari, Delhi.
Pay and Accounts Office, Govt. of Maharashtra, Mumbai.
Chief Accounts Officer, Pension, Group Insurance, Provident Fund Sikkim, Gangtok,
Sikkim
Chief Pay and Accounts officer, Andaman & Nicobar Administration, Port Blair.
Public Sector Banks
28.
The scheme for payment of pension to Defence pensioners including Defence civilian
pensioners by Public Sector Banks was introduced with effect from 1.4.1977 in selected states and
in all the states with effect from 1.1.1978. In the above scheme only selected Public Sector Banks
were authorised in a particular State. Under this scheme pensions were credited to pensioners
saving bank account at the authorised branches of Public Sector Banks selected by them.
Reimbursements of the pension paid by the Public Sector Banks were claimed by their Link Banks
from the nearest Reimbursing Branches (viz. RBI, SBI or its Associate Banks) authorised for the
purpose. This scheme has been replaced by a new scheme known as Single Window System for
disbursement of pension to Defence pensioners (including Defence Civilian as well as pensioners of
the Defence Accounts Department, GREF, Coast Guard and J&KLI and their families) w.e.f.
01.04.2007 (in State Bank of India w.e.f. 01.07.2007) in respect of all Public Sector Banks,
including 04 Private Sector Banks (IDBI Bank, ICICI Bank, Axis Bank and HDFC Bank). Under
this system all the Public Sector Banks as well as Private Sector Banks have nominated their 10
Nodal Branches (SBI 14) throughout the Country for collecting & furnishing pension payment
scrolls of all the paying branches under their jurisdiction to the PCDA (P) Allahabad and a link cell
at Nagpur for claiming reimbursement from RBI. In this system all paying branches of all Public
Sector Banks /Private Sector Banks, all over the country have automatically become responsible for
disbursement of pension to Defence pensioners (including Defence Civilian) and their families as
well as pensioners of the Defence Accounts Department, GREF, Coast Guard and J&KLI and their
families).
29. Most of the Public Sector Banks/Private Sector Banks have now formed Centralised Pension
Processing Centres (CPPCs). Centralised Pension Processing Centres (CPPCs) / Nodal Branches of
Bank Agencies are authorised for consolidation/preparation of Pension Payment/Recovery Scrolls
/e-scrolls under the Single Window System and submit the Scrolls/e-scrolls to this office.
Simultaneously settling the amount with the Reserve Bank of India, CAS, Nagpur through their
Link Cells at Nagpur, of pension disbursed to and recovery made from the Defence pensioners
(including Defence Civilian as well as pensioners of the Defence Accounts Department, GREF,
Coast Guard and J&KLI and their families). The CPPCs of the State Bank of India settle such
transactions of theirs, with the Reserve Bank of India, CAS, Nagpur through SBI, GAD, Mumbai.
The scrolls/e- Scrolls received from Bank Agencies are entered in the register/e-Register maintained
for the purpose. They are linked and reconciled with the Monthly Debit Advice/e-advice received
from the Reserve Bank of India, CAS, Nagpur. Whenever there is a discrepancy in the scrolls/escrolls received and advice raised, a Discrepancy Statement is generated and is pursued with the
concerned Centralised Pension Processing Centres (CPPCs)/Nodal Branches of the Bank Agencies
till its finality. The scrolls/e-Scrolls are booked to various detailed accounting Heads of pension
through the manual punching medium/e-Punching Medium (through Pension Accounting
Software), and details are entered in the IDS register (Proforma given at Sl. No. 2 of Annexure B)
maintained for the purpose.
Post Office
30. Post offices send debit advice to the RBI, CAS Nagpur through the Director of Post Office.
The RBI, CAS Nagpur debits our Proforma account and affords credit to the Postal Department
31.
(i)
(ii)
At present the following Post Offices are making payment of pension to Defence pensioners.
Post Office Campbell in Andman and Nicobar
Post Office Kathua in J & K.
Defence Pension Disbursing Offices

32(i) The Defence Pension Disbursing Officers are functioning under the administrative Control
of CDA (PD) Meerut and CDA Chennai. The disbursement of pension made by them
are booked to relevant Pension Accounting Heads by themselves and the monthly paid vouchers
are sent direct to CDA(PD) Meerut/CDA Chennai. These paid vouchers are not required to be
sent to PCDA(P) Allahabad but will be retained in the office of CDA (PD) Meerut /CDA
Chennai as the case may be. Audit as to the correctness of payments made by the DPDOs is
done by the respective CDA(PD) Meerut/CDA Chennai on the basis of monthly payment
vouchers received from the DPDOs. However, whenever spot audit of any DPDO is to be carried
out by the PCDA(P) Allahabad, the monthly paid vouchers selected for audit will be obtained
from the CDA (PD) Meerut/CDA Chennai, as the case may be.
(ii)
Reimbursement claims in respect of UK liability pensioners received from Audit Section
will be entered in the Outward Claim Register (U.K. Government) London. Proforma of
register is given at Sl.No. -3 of Annexure B for arriving at the net amount to be claimed from
U.K. Government. This register will be completed on receipt of reimbursement from U.K.
Government. Difference, if any, will be pursued further.
Indian Embassy, Kathmandu Nepal
33.
The transactions relating to payment of pension to Defence Pensioners residing in
Nepal are settled between Chief Controller of Accounts, Ministry of External Affairs, New
Delhi, and PCDA (P), Allahabad on book debit basis through RBI, CAS Nagpur. For this
purpose, the pension payment vouchers are sent to this office by Indian Embassy Nepal. A
monthly cash account on account of payment of pension to Defence pensioners is sent to
Chief Controller of Accounts, Ministry of External Affairs, New Delhi with a copy to this office
by India Embassy, Kathmandu, Nepal for issue of advice to RBI, CAS, Nagpur. On the basis of
details of monthly cash account furnished by Indian Embassy Nepal, the Chief Controller of
Accounts, Ministry of External Affairs, New Delhi, issues Inter Government advice to RBI, CAS
Nagpur for credit to their account with contra-debit to PCDA (P), Allahabad. The RBI, CAS
Nagpur carries out actual monetary settlement in their books on the basis of advice received from
CCA, MEA, New Delhi and issues necessary clearance memo to this office and CCA, MEA
(Chief Controller of Account, Ministry of External Affairs) New Delhi. The pension paid
vouchers are booked after careful scrutiny to various pension accounting Heads by this office.
Other Indian Embassies

34.
The payment of pension made to Defence pensioners by other Indian embassies are
settled with the Ministry of External Affairs (CCA, MEA) New Delhi by the Pr. CDA (HQ) "G"
Block New Delhi, functioning as the Nodal Agency". The Nodal Agency adjusts the amounts
and sends the adjusted vouchers to this office for the audit purposes.
Budget Estimates
35. There will be a specific Cell/Group in the Account Section for dealing with the work relating
to the preparation and submission of Budget forecast and Revised Estimates of Defence pensioners
(including Defence Civilian) and their families under Major Head 2071 to the MOD through HQrs
Office Delhi Cantt. in accordance with the instructions laid down in Para 205, Defence Account
Code (2014 edition) and all other works in connection therewith. Responsibility for monitoring of
the expenditure against budget allocation for the Defence Pension is also entrusted to the
Cell/Group.
36.
The Estimates under Major Head 2071 for the pensioners & family pensioners in respect of
Defence Accounts Department, GREF, Coast Guard and J&KLI and their families will also be
prepared and submitted to the Central Pension Accounting Office through HQrs Office Delhi Cantt.
37.
Pension Budget is prepared in two parts separately and covers the following categories of
pensioners:
Pension Budget
Defence Pension
Civil Pension
Categories of pensioners covered

Comm
Officers
PBOR
Defence
Civilians
Army, Navy
& Air Force
Categories of pensioners covered

DAD
BRO
CGO
JAKLI
Defence Pension Budget Rendered -> Ministry of Defence -> Through CGDA
Civil Pension Budget Rendered
-> CPAO
-> Through CGDA
System of Budget preparation

Defence Pension Budget is prepared by PCDA (Pensions) based on
last year's expenditure and increases during preceding years other than for commutation and
gratuity, where actual data is taken into account,
(ii)
computerised data for determining the expected outgo, instead of incremental budget,
(iii)
impact of new Government orders, affecting the entitlement of pensionary awards,
is taken into account,
(iv)
estimates are obtained from other Controllers for gratuity and leave encashment and
(v)
approximate assessment of retirement of various categories of pensioners and
normal wastages are also taken into account.
38.
(i)
39.
The last year's actuals other than commutation and gratuity are taken as base for
preparation of pension budget for the current year. However, the arrears for the previous year on
account of revision of pension are deducted, retaining the payments for 12 months in respect of
pension and family pension.
40. The information regarding fresh induction of pensioners is taken with reference to the
pension cases notified during 5 to 6 months in the current year. This forms the basis to estimate the
approximate number of pensioners likely to retire during the current year. The PPOs notified
manually are also added to make the figure more realistic.
41.
The following methodology is adopted for calculation of pension gratuity, commutation
and relief in respect of the above pensioners
(i)
The financial impact for half of the retirees are taken for calculation as the individual
retiring on Ist April will draw pension for 12 months and the individual retiring on 1st March will
draw pension for 1 month only. Hence 6 months average is taken for calculation of pension and
family pension. For calculation of these estimates, the pension granted to Lt. Col., UDC and
Havildar of 'Y' category respectively in respect of commissioned officers, civilians and PBOR are
taken as mean for calculation.
(ii)
The relief is calculated on the gross pension, whereas net pension is
added in the estimate. The relief already granted previously is deducted from the total pension
estimate to arrive at the amount of net pension. The amount of commuted portion of pension is
added in net pension to arrive at original basic pension for calculation of relief.
(iii)
The amount of gratuity and commutation is calculated based on computerised data
for estimated no. of pensioners including the cases notified manually per pensioner entitlement is
calculated and the total amount is determined after multiplying the projected number of retirees
during the year separately for commissioned officers, civilians and PBOR.
(iv)
The new Government orders issued during the currency of the year are taken into account
for preparation of estimate. The financial impact is taken on the basis of estimated no. of pension
cases likely to be revised during the currency of one year and also likely payment expected to be
made by the pension disbursing authorities.
(v)
The amount on account of restoration of pension, restored after lapse of 15 years from the
date of retirement/recovery, whichever is later, is also added to the estimate.
(vi)
The likely normal wastage due to death, etc. at the estimated rate of 2.5% (approx) is
reduced from the pension / family pension estimate.
(vii) These estimates are increased/decreased at the time of preparation of revised estimate on the
basis of actual debits being received from the pension disbursing authorities and the trend of
retirees during the year.
Note As e-scrolls are being received from PSBs, therefore, the actual number of pensioners
/family pensioners may be obtained from the e-scrolls.
42.
The budget estimates are prepared through the following stages:-
Revised Estimates
Revised estimates is the revision of the figures of Budget estimates of the current year. The
expenditure upto August/September as per printed compilation are taken into account and the
figures in revised estimates are increased or decreased as per trend of expenditure. The financial
impact involved due to issue of government orders are also added.
Note: Based on the same analogy Budget Estimates for the following year is also projected with the
Revised Estimates for the current year.
Modified Appropriations
Modified Appropriations are prepared based on the actual expenditure head of account-wise upto
January of the current year as per printed compilation.
Appropriation Accounts
It is the final set of the budget. The expenditure against each head of account booked as per
printed compilation upto March Final are taken into account and reflected in the Appropriation
Account to be submitted in 1st week of June or date prescribed by HQrs office each year. The
reasons of variations between the final allotment and actual expenditure are critically
explained and action to regularize, if any, is taken.
Monitoring of Pension Budget
43.
In order to avoid excess expenditure against the budgetary allotment, a close monitoring of
the pension budget is carried out through All India RD&R Compilation generated by the HQrs
Office on the basis of the monthly reports of the amounts booked to various pension heads from
CDA (PD) Meerut and CDA Chennai and all other Controllers. Alsofrom the debits received from
RBI, CAS, Nagpur and the scrolls, e-scrolls / vouchers received from the PSBs /Treasuries.
Submission of Budget Estimates
44.
The authorities to whom and the dates by which the various estimates for Non-Effective
Heads will be dispatched by this Section are indicated in Para 205 Defence Account Code
(Revised edition 2014) and Para 532, Defence Audit Code (Revised edition 1992). Defence
Pension Budget as well as Civil Pension Budget is submitted to the MOD and CPAO respectively
through the HQrs Office Delhi Cantt. in the First week of October each year.
Financial Settlement with Government of Burma
45.
The pensionary charges of those pensioners who retired on or before 1.4.1937 are
divisible between the Government of India and Burma. To enable the Government of Burma to
accept the relevant debit, an annual report in the proforma given in CGDA's letter No.
A/II/8104/Vol.IV dt. 13.3.73 will be rendered to the CGDA for submission to the AGCR by 5th
September every year.
Review of Balances
46.
The procedure regarding review of balances as laid down in Para 141, Chapter 12 of
Defence Account Code (1994) will be followed in this Section.
Defence Exchange Account
47. The procedure regarding Defence Exchange Account as laid down in Para 150, Chapter 8 of
Defence Account Code (2014) will be followed in this Section.
Reports and Returns
48. The reports and returns rendered by the Section, which are peculiar to this organisation are
shown in Annexure 'A'.
List of Registers
49.
The registers maintained in this section, which are peculiar to this organisation and
their fly leaf instructions are shown in Annexure 'B'.
Annexure 'A'
Sl No Nature of Reports
1
Authority
Form on which To whom

Rendered
due
CGDA
Every Friday of
the week.
Note 2 under
Para 292
Defence A/c
Code
RBI CAS monthly Paras
-doA/c Reconciliation 74,75,76, 80 and 83
of Defence Account
Code
Monthly Progress Chapter 7
-doreport on
Defence Account
outstanding dues to Code
MOD on account of
supplies made and
services rendered
CGDA
20th of each
month
CGDA
15th of the
following month
Review &
Compilation
CGDA No
-doA/B/II/11244
Review compilation
dated 19.5.94
CGDA
30th of the
following month
Monthly progress
report
AN V
Section
3rd of the
following month
Monthly activity
report
AAC progress
report
CGDA No.
-do9928/AN
dt 5.9.1958
CGDA D.O.No.
-do14036(I)/68/AN-B
dated 2.9.1968
Quarterly
Para 672
do
OM Part-II
Security deposit with CGDA No.

contractor code head A/II/Cp.6/ II dt.
0/020/99
25.09.94
Financial
CGDA No
Manuscript
Information system A/III/12159/XI/VW
MA dated 25.7.97
Due date
Charged
Expenditure
Monthly
-do-
do
15th of each
month
AN Section 8th of the

following month
FA Section 5th each of July,

Oct., Jan. &
April.
CGDA
3rd week of
2nd month
following QE
Mar. June, Sept.
& Dec.
Report on interest
from PSBs for
delayed remittance
of goods receipts,
excess & double
remittances
Half Yearly
CGDA No.
do
12157/XX
CGDA
5th of July
& January
CGDA
15th July
Annual
1
Subsidies paid by
Government to
various Companies /
Corporation
/Autonomous
Bodies
Appropriation
CDA CC Meerut do
Account (Central
No. A/I/1286/9
Civil) Grant 32 DAD 3/94/Apr.
Salaries
18.5.94
Subscription of
Report is called for do
international
by CGDA
organization to
Defence Service
Estimates
CGDA/CC 10th July

Meerut
AN/V
15th July
Appropriation A/c
Coast Guard
Organisation
Report is called for do

by PCDA(Navy)
PCDA
(Navy)
Mumbai
15th July
Annual Review of
Balances
Para 176
Defence A/c
Code
CGDA
24th
August
CGDA No.
A/III/11395
/XX/92/ 93
dt. 28.5.93
& A/CA/II/11
385/XVII /
89/90 dt.1.5.90
do
do
Serial No. 1 of Annexure B

Fly leaf Instructions for the Maintenance of Inward Settlement Claim Register
Authority : Para 9 of Defence Proforma Accounting Instructions issued under C.G.D.A.s
Circular No. A/12157-VII dated 22.1.62 reproduced in Part-I Office Order No. 33 of 1962.
Object: To watch the progress of the adjustments and clearance of items passed on by the
A.G. /Civil Accounts Officers.
1.
2.
The Register shall be maintained on the proforma given below.

On receipt of the periodical advices from the Accountant General / Civil Accounts
Officers these should be pasted in the appropriate columns of the register showing Debits
and Credits separately.
Details regarding the Treasury Accounts for which Debits / Credit have been included in
the advice should be entered in the relevant columns of the register.
The details of adjustments made and the items scheduled to Audit Sections etc.
should be posted in the columns intended for the purpose.
On receipt of clearance memo entries will be made showing the months account in which
these are adjusted. Paid cheques and M.R.Os. should be excluded from the net amount of
the clearance memo and should be adjusted separately.
On receipt of Inward settlement Account of the month necessary entries will be made in
the Register and the various amounts included in the advices, the clearance Memos and
the settlement account should be linked.
As soon as the months account is cleared a summary of the items lying under suspense
head for want of vouchers etc. should be prepared.
The register shall be submitted to the Officer-in-Charge section and the Group Officers on
close of the monthly account.
3.
4.
5.
6.
7.
8.
Proforma
Inward Claim Register
Name of AGSl. No.
Name of
PDA
Letter no. and date under Debit

which claim received
Credit
Voucher received and Wanting vouchers No. and date of issue Initials of AO / SAO
verified
6
7
8
9

Fly leaf Instructions for the Maintenance of I.D.S. Register
Authority and Object of the fly leaf instructions for the maintenance of IDS Register are the
same as laid down in serial no. 1 of Annexure B.
Proforma
IDS Register
Month of Operating P.M.
Sl. No.
Name of PDA
Amount of voucher
Month of booking
Amount
Section code of Audit section toMonth

which it pertains
adjustment
6
7
of Initials of
SO(A)/AAO
8

Fly leaf Instructions for the Maintenance of Outward Claim Register (U.K. Government)
London
Authority and Object of the fly instructions for the maintenance of IDS register are the same as
laid down in serial no. 1 of Annexure B.
Proforma
IDS Register
Month of Operating P.M.
Sl. No.
Period to which Name

of
the Name
of
the
amounts disbursing agency pensioner
pertain
Amount
rupees
5
in Conversion
6
the HKSRA No.
Sterling
Agency charges
Initials of
SAO/AO
CHAPTER V
DISBURSEMENT SECTION
50.
The general procedure of work in this section is laid down in Paras 319 to 354 of Chapter
IV, Office Manual Part-II, Volume-I (2014). A new system of e-payment namely SBI-CMP has
been introduced in this office with effect from 07.10.2013 in pursuance of HQrs office direction
vide No. A/III/12157/CMP/2013-14 Dated 08.05.2013 and even No. Dated 05.08.2014 (Para 8 of
14). The Standard Operating Procedure (SOP) for Payment, Accounting and Reconciliation of
transactions made through Cash Management Product (CMP) of SBI is reproduced below.
Standard Operating Procedure (SOP) for Accounting and Reconciliation of Transactions
made through Cash Management Product (CMP), State Bank of India, Mumbai
In order to bring about uniformity in e-payments made across various offices of the DAD, it has
been decided to implement the Cash Management Product (CMP) of SBI in Defense Accounts
Department.
2.
SBI is the accredited bank in all non-civilian Ministries/ departments and SBI-CMP
Branch, Mumbai is authorised as e-Focal Point Branch (FPB) in civil Ministries/departments. CGA
vide its OM no. S-11012/e-payment/6/2012 dated 07/08/2012 has decided that SBI CMP Branch,
Mumbai will also act as e-FPB for e-payments in defence.
3.
SBI has customized its Cash Management Product (CMP) for the Defense Accounts
Department for making e-payment through a secured payment gateway. Towards this, SBI has
developed a portal which will function as payment gateway for Defense payments with payment
advice authenticated by digital signature.
The salient features of CMP are:
CMP Centre will act as link as well as e-Focal Point Branch (FPB) for e-payment to the
beneficiaries through NECS/NEFT/RTGS etc. Payment files, in a prescribed format, will be
routed by Account Officers (AO) to CMP portal for effecting e-payments. The CMP Centre
would be the one point contact for defence payments.
The system involves hosting of a secured web-portal which will work as a Payment
Gateway. There will be a uniform and approved process across the country with a stricter
Turn Around Time (TAT). Payment files will be processed on the same day.
Settlement of fund with RBI CAS Nagpur based on mandate without any physical
instrument. Reimbursement of Funds is claimed from RBI only for and after the payment is
effected.
Daily updation of paid or unpaid data by CMP to all the Accounts Offices on the portal for
online reconciliation of payments done on daily basis supported by payment scrolls.
Accurate reporting mechanism of transactions and accounts. Scrolls uploaded on the Portal
contain full history of the transaction including payment reference number, date of payment
and date of settlement with RBI.
Centralized monitoring of Turn Around Time and effective control of Defence Accounts.
As processing of files, payment to beneficiaries, capturing of payment reference number,

settlement of fund with RBI and uploading of scrolls is an automated process, scaling up of
the operations will not affect the process flow and the Turn Around Time.
Storage of all payment data in electronic form. The same can be retrieved at no time for
compiling any MIS.
The Defence Proforma transactions, as advised by SBI to RBI Central Account Section
(CAS) - Nagpur, date of settlement with the RBI, Debit Scrolls, Date wise Monthly Statement
(DMS), Monthly Settlement Statement (MSS) will be made available on the portal by SBI which
may be accessed by the concerned sections of our offices for compilation, accounting and linking
purposes for which log-in ID and password will be provided.
4.
At the time of passing the bill, the existing procedure of operating the PM will continue to be
followed by the Audit Sections, However, in all such cases where payment is proposed to be
made through CMP branch by issue of e-mandate, the code head 00/020/81 will be substituted
by the code head 93/020/91 (Pay Account Office). An illustration is given below.
The Punching Medium for CMP payments will be prepared by the Audit Section as under:
Punching Medium for Compilation of e-mandate prepared by Audit Section:
Code Head
Receipts
Code Head
Charges
(+)
93/20/91 (PAO
electronic advice
50,000
(-)
(+)
Relevant Service/
Expenditure Head
(-)
50,000
5.
The existing procedure of preparation of section-wise Daily Payment Sheet manually or
through OA system shall continue to be followed. The DP Sheet will be prepared for two modes of
payments separately i.e.
For payment through CMP and
For payment through other than CMP if circumstances warrant such payments.
The Audit Sections would continue to authorize payments and will prepare payment order and DP
Sheet in respect of all passed bills indicating requisite particulars like name of the
individual/vendor, bank account number, type of account, bank branch code, IFS Code/MICR Code
etc. as required in the prescribed format to process the transaction through CMP. The Cheque Slips
and related D P Sheets will be forwarded to the Disbursement Section for processing payment.
6.
The updated user manual for using various functionalities of defence Payment Portal hosted
by CMP is available on the portal < https://www.sbi.cmp.co.in/MOD>. The prescribed format in
which the payment file will be uploaded and authorized for payment is given in the Annexure A.
After effecting payments, the data format in which the debit scrolls will be made available in the
portal is given in Annexure B.
7.
Debit Scrolls will be sent by the CMP branch on daily basis indicating therein consecutive
serial number of the Debit Scroll as per the existing FPB scheme. The Accounts Section will be
given access to the Debit Scroll/Payment Scrolls, DMS and MSS only. The pdf file of the Debit
Scroll will be downloaded by the Accounts Section on daily basis. The scroll can be down loaded
and a print taken by the authorized person. The data of the Payment Scroll will be recorded in the
Debit Scroll Register. For this purpose, a separate folio for the SBI, CMP Branch, Mumbai will be
opened in the register. It will be ensured that the consecutive serial numbers of Debit Scrolls are
strictly watched. The missing serial numbers shall be immediately called for from SBI-CMP centre.
The register for Debit Scroll and for Minus Debit Scroll will be maintained separately as per
Annexure D and E enclosed to this SOP.
8.
In cases where transactions failed because of wrong account number os IFS Code/MICR
Codes, the SBI shall send a debit amendment advise to RBI so that the actually paid amount is
debited (reduced) from the concerned Defence proforma account with RBI. The Minus debit scroll
(completely rejected transactions) with the status Flag 09 (rejected transactions) will be uploaded on
the Portal for further action by the PCsDA/CsDA.
9.
The debit scrolls will be compiled by the Accounts Section on monthly basis. It will be
ensured that the scrolls figures received from the CMP branch are maintained separately. In no case
will the transactions received from the CMP Branch be mixed with the transactions of the existing
system of manual Focal Point Branch scheme. Registers are also to be maintained separately for the
Debit scrolls (Annexure D) and Minus Debit scrolls (Annexure E).
10.
The details of the credited and un-credited amounts will also be available in CMP portal in
downloadable pdf file. Access to these two MIS has been given to Disbursement Section. D-Section
will download these two MIS from the CMP portal on daily basis. The scroll can be downloaded by
the authorized person only. A copy of the credited and un-credited will be sent by the D-section to
the Accounts Section for linking and pairing of Schedule III and for the reconciliation of the
compilation figures. The details of the rejected items shall be given to the Audit Section concerned
for further course of action for settlement.
11.
The Accounts Section will maintain the Register separately for the rejected amount (items)
of the Minus Debit scroll. The adjustments of the rejected items lying in the Suspense head will be
done by the concerned Audit Section to which the rejected item pertains. After this adjustment by
Audit Section, Account Section will link and clear these items from Suspense head. (The process is
similar to linking and pairing of OMROs and DMROs).
Minus Debit Scroll
The Minus Debit Scroll is the scroll containing the details of rejected items i.e. items for which the
respective accounts could not be credited at all. An illustration is given below:
A payment file is uploaded for Rs 50,000 for 50 items. SBI sends the main debit scroll for Rs
50,000/- after effecting payments and debiting the defence Proforma a/c with RBI. The main debit
scroll amount will be for Rs 50,000/-. However, it is possible that there are cases which get rejected
and the accounts not credited for various reasons. This information from other banks generally
comes to SBI after few days from the day SBI made these payments. Since these rejections are
known only after few days, SBI will send debit amendment advise to RBI to reduce the debit
amount from the concerned Defense Proforma accordingly. Assuming 10 items for Rs 10,000/- gets
rejected. This final rejected amount i.e. Rs 10,000/- of 10 items and the details of the rejected items
are sent to us through a separate scroll. We name it Minus Debit Scroll for our understanding and
convenience. The accounting of these items has to be done accordingly.
These rejected items will be compiled as minus charge in the 00/020/96(Uncredited Suspense a/c)
by the Accounts Section. The same will be cleared by the Audit Section by plus charge to
00/020/96. The suspense account therefore becomes nil.
12.
At the end of every month, a monthly Punching Medium for the Debit Scrolls (For
payment) and Minus Debit Scroll (For rejected items amount), will be prepared by the Accounts
Section as under: Annexure-D and Annexure E gives a format of the Debit Scroll Register and
Minus Debit Scroll Register to be maintained by each office.
Code Head
28/021/00
00/020/91
28/021/00
Receipts
(+)
1,50,000
Code Head
(-)
1,50,000
25000
(+)
00/020/96
Charges
(-)
25,000
13.
D-section/DDO will also receive Minus Debit Scroll along with the details of rejected
items.
The D Section will extract the rejected items which are not credited to the beneficiaries and
forward the same to the Audit Section concerned as mentioned at para 10 above for adjustment. The
D Section will also maintain the register and watch the clearance of Suspense head 020/96. The
D Section/DDO will be responsible to clear the Suspense Head 020/96 in consultation with
Audit Section/Accounts Section and also will liaise with SBI-CMP Centre, Mumbai towards
clearing the Suspense Head.
14.
Punching Medium will be prepared by the Audit Section on receipt of the details of
rejection amounts mentioned in the Minus Debit scroll from D Section:
(a) In case the transaction has to be totally cancelled:
Code Head
Receipts
Code Head
Charges
(+)
(-)
(+)
(-)
020/96
10,000
Concerned
10,00
Service Head(as
0
earlier)
-OR(b) In case of Re-issue the Payment to the beneficiary:
Code
Receipts
Code Head
Charges
Head
(+)
(-)
(+)
(-)
020/91
10,000
020/96
10,000
In both the above cases, a copy of the Punching Medium alongwith the complete details
may be forwarded to the Accounts Section and D Section for linking &clearing of the suspense of
rejected items.
Note: The re-issue of payment to the beneficiary will be made on the payment order on the form
CDA-13.
15.
The Category Code 93 may be prefixed with Code Head 020/91 and 020/96 to identify
the e-payment made through Cash Management Product (CMP) Centre Mumbai.
16.
In case of any doubt, your office may contact EDP Section or Accounts Section of HQrs
office and
Shri Sanjay Srivastava, Asst GM, SBI, the Nodal Officer, CMP Centre Mumbai, Cell
No. 09833225718 ,E-mail: itro@sbi.co.in
Shri Priyansh Sharma, Asst. Vice President, SBI-CMP Centre, Mumbai Cell no07738766661, E-mail: itro@sbi.co.in
The particulars of the SBI-CMP Centre are as under:Postal Address: 31 Mahal Industrial Estate, Andheri East, Mumbai- 400093
BSR Code
: 0004260
IFS Code : SBIN0004266
Branch Code : 004266
Contact : Ph 022-26875115, 26874800
Annexure A
SR.
NO.
1
2
3
4
5
FIELD NAME
LENGT
H
6
25
6
25
40
STRUCTUR
E
NUM
ALPHA/NUM
NUM
ALPHA/NUM
ALPHA
20
11
NUM
ALPHA/NUM
REMARKS
6
7
CDA Code
Name of the CDA
Sub Office Code
Sub Office Name
Name of the
Beneficiary
Account Number
IFSC Code
MICR Code
NUM
Account Type
NUM
10
Amount
13
NUM
11
12
ALPHA/NUM
12
Payment Reference
Number
Pay by date
10
DATE
13
14
15
16
Vendor Code
Vendor Address
Bill Number
Bill date
4
50
25
10
NUM
ALPHA/NUM
ALPHA/NUM
DATE
17
Narration
100
ALPHA/NUM
18
E-mail ID of the
Beneficiary
Cell Number of the
Beneficiary
Additional Field
50
ALPHA/NUM
DD/MM/YYYY
Opitional
Optional
Optional
Optional
DD/MM/YYYY
Optional
Mandatory Field(Will
be printed in Pass
Book)
Optional
12
NUM
Optional
25
ALPHA/NUM
For PCDA/AO use
19
20
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field(Either
field 7 or field 8)
Mandatory Field(Either
field 7 or field 8)
Mandatory Field if field
7 is blank
Mandatory Field(Last
two digit will be paisa)
Mandatory Field
Annexure B
SR.
No.
1.
2.
3.
4.
5.
FIELD NAME
LENGT
H
6
25
6
25
40
STRUCTURE
REMARKS
NUM
ALPHA/NUM
NUM
ALPHA/NUM
ALPHA
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field
Mandatory Field
20
11
NUM
ALPHA/NUM
Mandatory Field
Mandatory Field(Either field 7
or field 8)
Mandatory Field(Either field 7
or field 8)
Mandatory Field if field 7 is
blank
Mandatory Field(last two digit
will be paisa)
Mandatory Field
6.
7.
CDA Code
Name of the CDA
Sub Office
Sub Office Name
Name of the
Beneficiary
Account Number
IFSC Code
8.
MICR Code
NUM
9.
Account Type
NUM
10.
Amount
13
NUM
11.
12
ALPHA/NUM
12.
Payment Reference
No.
Pay by Date
10
DATE
13.
14.
15.
16.
17.
Vendor Code
Vendor Address
Bill Number
Bill Date
Narration
4
50
25
10
100
NUM
ALPHA/NUM
ALPHA/NUM
DATE
ALPHA/NUM
18.
50
ALPHA/NUM
12
NUM
OPTIONAL
20.
21.
E-mail ID of the
Beneficiary
Cell No. of the
Beneficiary
Additional Field
Status Flag
DD/MM/YYYY Blank for

immediate payment
OPTIONAL
OPTIONAL
OPTIONAL
DD/MM/YYYY OPTIONAL
Mandatory Field(will be printed
in Pass Book)
OPTIONAL
25
2
ALPHA/NUM
NUM
22.
Mode of Payment
ALPHA
23.
16
ALPHA/NUM
24.
UTR Reference
Number
UTR Date
10
DATE
25.
26.
27.
28.
CMP Reference
Scroll Number
Scroll Date
Remarks
12
4
10
50
ALPHA/NUM
NUM
DATE
ALPHA/NUM
For PCDA/AO use

01/02/03/09 CMP, SBI Use in
reverse MIS/Scroll
DCS/RTGS/NFT/NECS CMP
Use in Scroll
CMP, SBI Use in reverse
MIS/Scroll
DD/MM/YYYY CMP SBI Use
in MIS/Scroll
Mandatory Field
Numerical; Mandatory
DD/MM/YYYY; Mandatory
Mandatory for Status Code
02/03/09
19.
Annexure-D
DEBIT SCROLL REGISTER
For the Month of April 2013
SR
No.
Debit
Scroll
Numbe
r
Date of
Debit
Scroll
Debit
Scroll
Amount
Payment File
Reference No
01
02
03
04
05
Total
03
04
05
07
08
01-04-2013
03-04-2013
08-04-2013
16-04-2013
25-04-2013
50,000
20,000
40,000
30,000
10,000
1,50,000
0404130001003
0504130002003
0604130003003
0704130005003
0804130006003
Schedule
III
Reference
No and
date
(Amount in Rs)
Schedule
III
amount
Annexure-E
MINUS DEBIT SCROLL REGISTER
For the Month of April 2013
SR
No.
01
02
03
04
05
Total
Minus
Debit
Scroll
Numb
er
03
04
05
07
08
Date of
Minus Debit
Scroll
No of
Uncredited
items
Minus
Debit
Scroll
Amount
01-04-2013
03-04-2013
11-04-2013
16-04-2013
25-04-2013
2
1
1
1
2
10,000
5,000
3,000
2,000
5,000
25,000
(Amount in Rs)
Origina
Original
l Debit
Debit Scroll
Scroll
Date
No
55
59
03
05
07
22-03-2013
24-03-2013
01-04-2013
08-04-2013
16-04-2013
CHAPTER -VI
Pension Payment Order Section
General
51. Pension Payment orders relating to claims which are processed through computer are also
being generated on computer. The claims which are notified manually are only sent to PPO
Section for typing. G-I/Military, G-I/Civil and Grants (ORs) Sections have their own PPO Section
for typing of PPOs in respect of claims notified manually and as such duties and procedure
prescribed as under are common to these PPO Sections. However, PPO Cell of G-I/Civil
Section despatches a list of computerised as well as manual typed PPOs in a month to the
concerned pension disbursing authorities. In case of PBOR similar list of service pension cases is
sent by Service (EDP/Manual) Section.
Duties
52. The duties of PPO Section are:
(i)
to receive draft pension payment orders from various groups of the sections.
(ii)
to scrutinize the draft pension payment orders.
(iii)
to type draft pension payment orders, compare fair copies with the draft and return to the
concerned group / sub sections of the Grants Sections.
(iv)
to issue duplicate copies of pension payment orders in the event of
originals being reported to have been lost.
Distribution of Work
53. The work in the section is divided into the following three groups:(a) Group-I deals with administration, comparison and correspondence.
(b) Group-II deals with issue of duplicate copy of PPO on the basis of loss certificate.
(c) Group-III deals with typing of draft PPOs and dispatch of corrigendum PPOs
Pension Payment Orders
54.
Pension Payment Orders (short title PPO) is the authority for payment of all kind of
pensions which is approved by the Officer - in - Charge of the concerned Grants Sections of
this office.
55.
The specimen signatures of the officers of the Grants Section, who are authorised to
approve and sign the draft pension payment orders will be obtained and recorded by this
Section in a separate register (PPO -R-1).Specimen of the register is appended at serial No. 1
of Annexure 'B' to this Chapter.
56.
The details regarding the various categories of pensioners, the particular Grants sections
which prepare the draft Pension Payment Orders and the number of copies of the Pension Payment
which will be typed are as follows:Category of
Pensioners
(a)
Civilians and their families
(b)
Commissioned
their families
Officers
Grants Section
No. of copies
Grants-1 (Civil)
4 copies
and Grants-1
5 copies
(Commissioned Officers)
(c)
(d)
(e)
(f)
(g)
(h)
JCOs and Other Ranks Grants (Other Ranks)

(Service)
JCOs
and
other
ranks Grants (Other Ranks)
(Disability)
JCOs
and
other
ranks Grants (Other Rank)
(Disability re- assessment)
JCOs and other ranks (family) Grants (Other Ranks)
3 copies
3 copies
3 copies.
3 copies.
JCOs
and
other
ranks Grants (Other Ranks )
3 Copies
(Commutation)
State Forces pensioners / Grants 1
6 Copies.
(Family)
(Commissioned Officers)
Scrutiny of Draft PPOs

57. The draft Pension Payment Orders, which are numbered serially in consecutive order
for the calendar year are sent by the sub-Sections of Grants Section to this Section in one batch
every day alongwith covering list which is prepared in triplicate. After verifying the
enclosures, the Administration group of this Section will return the duplicate copy of the
covering list to the Grants Section immediately duly acknowledged. The draft Pension Payment
Orders will be scrutinized to ensure that:(i)
the draft PPOs are in consecutive order;
(ii)
draft PPOs have been signed in full and the signature agree with the specimen signatures
kept on record in the Section is PPO-R-I;
(iii)
the enclosures of the PPOs, if any, are attached with the draft.
(iv)
they have been prepared in the appropriate form and are clear and legible.
(v)
there are no over-writing, erasures and interpolations in the draft PPOs and if there are
over writings, etc. these are properly attested by the officer approving it;
(vi)
no unauthorized abbreviations of any kind have been used;
(vii)
the name of the pensioner is written in block letters;
(viii) a separate draft Pension Payment Order is used for each pensioner;
(ix)
the amount of pension is specified in figures as well as in words;
(x)
the place and channel of payment are clearly and legibly specified;
(xi)
the address of the parties to whom copies of the PPO are required to be sent, is full and
complete in all respects.
58.
On scrutiny of the draft PPOs, if any mistake / omission is noticed, the same should be
returned to the concerned sub-Section of the Grant Section for correction. The details of such
PPOs are to be noted in the register, to be maintained in the proforma given as under, and its
return should be watched through this register.
Proforma
Sl. No.
PPO No. and Name of theName of the Date
of
year
pensioner
Record Office return
1
2
3
4
5
Initials of the
Auditor / SO(A)
Date of return Initials of the Remarks

duly corrected Auditor / SO(A)
Typing, comparison and checking of Pension Payment Orders.

59.
The draft PPOs will then be distributed to the various typists for typing out fair copies
through a separate register which will be maintained in the prescribed form PPO-R-2. The
return of copies of the draft PPOs duly typed by the typists will be watched through this register.
Specimen of the register is appended at serial No. 2 of Annexure 'B' to this Chapter.
60.
Normally all the drafts received on a particular day will be typed during the course of the
next working day. Three copies of the PPOs as indicated on each draft PPO will be typed on the
appropriate forms, care being taken to ensure that no scratch or overwriting in the fair copies
of the Pension Payment Orders occur. The draft PPO will invariably be endorsed through a
rubber stamp as under and signed by the person concerned:
(a) Typed by
(b) Compared by
(c) Test checked by
61.
After the draft PPOs are typed by the typists, the typed PPOs together with draft PPOs will
be distributed to comparers through a separate register, which will be maintained in the
prescribed form (PPO-R-2). Specimen of the register is appended at Serial No. 2 of Annexure 'B'
to this Chapter. The return of the copies of the draft PPOs duly compared by the comparers will
be watched through this register. The typed PPOs will be compared by the compares with
reference to the draft PPOs.
62. The comparison will be done cent percent by the comparers. 10% check will be exercised by
the SO (A) /AAO with specific reference to name, rate, period and connected foot notes of all
series except 'M' Series (relating to Military officers and Imperial Pensioners) and commutation of
service pension, which will be test checked cent percent in all respects.
63. The typed copies will be marked original, duplicate etc. with rubber stamp provided for the
purpose.
Signing of Pension Payment Orders
64.
All the typed copies of each PPO will then be submitted for signature of the officer
authorised to sign Pension Payment Orders. They will be signed by the officer "For Principal
Controller of Defence Accounts (Pensions)". the original and duplicate copies thereof will be
signed by the officer in ink and the remaining copies will be enfaced by him with a rubber
stamp of his facsimile signature. The signature code rubber stamp will also be affixed on all
copies.
65.
The officer will also initial the draft PPO to eliminate the possibility of its being re-typed.
For this purpose, a rubber stamp will be used as shown below:"Fair Copy issued" A.O. (P)
The officer will initial above his designation after the rubber stamp is imprinted on the draft
PPO. This stamp will remain in the personal custody of the officer.
66.
The original copy of the PPO will, thereafter, be embossed with a special seal of payment
authority, which will remain in the personal custody of the officer-in-charge.
67.
The PPOs will be ordinarily signed by the officer-in-charge of this Section. However, a
panel of more "Aid officers" which may increase or decrease depending upon the requirement,
will be authorised by the Principal CDA (Pensions) to sign the PPOs when the quantum of work
of signing the fair copies of the PPOs increases due to intake of large number in the section.
68.
Specimen signatures of the officers authorised to sign PPOs on behalf of Principal CDA
(Pensions) will be sent by Audit Technical Section to all pension disbursing authorities and
their acknowledgements obtained and recorded.
69.
The officers who sign fair copies of the PPO will sample 1% of the PPOs to ensure that
fair copies thereof are correctly prepared in all respects/ draft copies of the PPOs so test checked
will suitably be enfaced over their dated initials.
Despatch of Pension Payment Orders
70. The PPOs will generally be ready for dispatch / return to Grant Section concerned 4 days
after their receipt in this Section.
71. All copies of the signed PPOs will be handed over to the despatcher. They will sort out the
PPOs category- wise and the PPOs will be disposed of in the following manner after affixing the
date of dispatch in all the copies:
I. Grants-1 (Civil)
Original
Despatched to
Remarks
Concerned operative With the triplicate copy of the forwarding
group of the Grants list for onward transmission to the PDA
Section
through the Head of the office.
Duplicate
C.H. Section
Triplicate
PPO Section Library These will be bound by this Section in

convenient batches and will be sent to the
Old Record Section of G-I/Civil for
record.
Operative group of For onward transmission to the Head of
the Grants Section
the office.
Quadruplicate
For preparation of Audit Card
II. Grants-1 (Commissioned officers)

PPO
Original
Duplicate
Despatched to
Pension Disbursing
Authority
CH Section
Triplicate
PPO Section Library
Quadruplicate
concerned
group of
Section
the
Remarks
For making payment
For preparation of
Audit Card
These copies will be bound by this
Section in convenient batches and
will be sent to the Old Record
Section for record.
operativewith the triplicate copy of the

Grants forwarding list for record in the
operative groups of the Grants
Section.
Quintuplicate
Concerned
operative For onward transmission
groups of Grants Section Army/Air / Navy Head quarter
to
III. Grants (Other Ranks) (Service Pension)

Original (initial awards) G2 Section of the
Grants Section
Original, (Corrigenda,Pension
and PPO
of IMPs authority direct.
drawing pension from
PDAs under the control
of Indian Embassy,
Nepal)
Duplicate
CH Section
Triplicate
Grants Section
(Disability Pension)
Original (initial award) Grants Section
with the triplicate copy of the

forwarding
list
for
onward
transmission
to
the
Pension
Disbursing Authority through the
concerned Record officer alongwith
the service documents
disbursing For making disbursement
For preparation of
Audit Card
For onward transmission to the
concerned Record officer.

forwarding
list
for
onward
transmission to the PDA through the
concerned
Record officer
alongwith connected documents.
Original (CorrigendaPension
disbursing
and PPO
of IMPs authority direct.
drawing pension from
PDAs under the control
of Indian Embassy
Nepal).
Duplicate
Card Holder Section
For preparation of
Audit Card
Triplicate
Grants Section
For onward transmission
concerned Record officer.
(Disability Re- assessment)
Original
Duplicate
to
the
Pension
disbursing For making payment
authority direct.
Card Holder Section
For posting on the Audit Card of the
concerned pensioner.
Triplicate
Grants Section
For onward transmission

concerned Record officer
Family Pension
Original (initial)
Grants Section

forwarding list for transmission to the
PDA through the concerned Record
officer alongwith the connected
documents.
Original (corrigenda,Pension
and family)
authority direct
Original
(Corrigenda, and
to
the
Pension
authority direct
PPOs
of
family
pensioners
drawing
pension from PDAs
under the control of
Indian Embassy Nepal)
Duplicate
Card Holder Section
Fro preparation of
Audi Card
For onward transmission to the
concerned Record officer
Triplicate
Grants Section
IV (Commutation)
Original
Grants Section

officer
Duplicate
Card Holder Section
Triplicate
Grants Section
For posting in Audit

Card
For library of PPO Section
V State Force Pensioner

Original
Grants Section

officer
Original
(corrigenda etc.)
Duplicate
Pension
authority direct
Card Holder Section
Triplicate
Grants Section
Quadruplicate
Quintuplicate
Audit Section
Grants Section
Sixtuplicate
Grants Section
For preparation of
Audit Card
For State Section
Library
For requisite action
For record in the
Section
For record in the
Section
72.
For the purpose of recording dispatch of original copies of PPOs to the pension
disbursing authorities, a separate dispatch register will be maintained in the prescribed form
: PPO-R-3. Specimen of the register is appended at Serial No. 3 of Annexure 'B' to this Chapter.
This register will also serve the purpose of stamp accounts utilized for the purpose of
dispatch. All Pension Payment Orders pertaining to one pension disbursing authority in a day will
be dispatched in one cover through registered post.
73.
In all cases where payment is to be made through foreign agencies, original copies of the
Pension Payment Orders will be sent to Audit Section concerned for onward transmission to
pension disbursing authority.
74.
Original copies of Pension Payment Orders marked as "No Payment" will be recorded by
Grants Section concerned alongwith draft copies thereof.
Out Today PPOs
75. All out today draft PPOs are received centrally in Group-I. On receipt of these draft PPOs, the
same are scrutinized, in the manner as explained in Para 57, to ensure that the same are complete in
all respects. Thereafter, the same is entered date-wise in a register maintained for the purpose
and sent to Group-II for typing. After typing the same is returned to Group-I for
comparison, signing by Officer and embossing the seal. After completing the above action, the
original, triplicate and draft copies of PPOs are sent to the concerned Section for its despatch to the
Record Office / PDA concerned on the same day and the CH copy is retained by Group-I for
dispatching to CH Section after the end of the month.
Issue of duplicate copies of Pension Payment Order for payment only
76. If the original copy of a Pension Payment Order is reported to have been lost, a duplicate copy
thereof will be supplied by this section after obtaining the following loss certificate duly signed
personally by the Pension Disbursing Authority with his office seal.
" Certified that Pension Payment Order Noof . in respect of.(name)
.. (Personal No. / Regiment No.) of (Rank and Name ) of
..(Unit / formation / Arm of service) has been lost/ is not available and to avoid double
payment being made, a note has been kept in Payment /check / Descriptive Register on record in
my office. The same, if found out or received from any authority at a later stage will not be acted
upon but will be returned to the Principal CDA (Pensions) Allahabad, for cancellation.
NOTE:- When PPO is lost before first payment, a declaration from the pensioner that no payment
has been received and a non payment certificate from the PDA concerned, should invariably be
enclosed along with the loss certificate.
77. The true copy will be prepared under proper authority by this section with reference only to
the original copy of draft Pension Payment Order and will be dispatched to the Pension Disbursing
Authority on a priority basis and his acknowledgement watched and properly recorded. An
endorsement to this effect should also be made on the draft PPO and date of issue of
duplicate PPO and to whom issued to be noted. The specimen of the forwarding memo for issue
of duplicate copy of the PPO is appended at Annexure 'C' to this Chapter.
78. All cases of issue of duplicate copies of PPO will be recorded in a register in the prescribed
form (PPO-R-4) Specimen of the register is appended at Serial No. 4 of Annexure 'B' to this
Chapter.
Issue of duplicate copy of the PPO for Record only

79.
Duplicate copy of PPO meant for record by the Pension Disbursing Authorities is
sent by this Section. For this purpose, a list of such PPOs with loss certificates, as and when
received from the Pension Disbursing Authorities, the same is sent to CH Section year-wise
and series-wise for making Xerox copies from master sets. The CH Section after making Xerox
copies from master set, duly certified as true copy, sends them to this Section. PPO Section
after pairing with loss certificates sends them to the PDAs concerned without embossing the
payment authority seal.
Note: If a Pension certificate is reported to have been lost before drawal of pension, a duplicate
Pension Certificate will be issued by the Grants Section concerned after obtaining a
declaration from the pensioner to that effect and also a non-payment certificate from the Pension
Disbursing Authority.
Reports and returns
80.
The reports and returns rendered by this section which are peculiar to this organisation are
shown in Annexure 'A' to this Chapter.
List of Registers
81.
The list of registers maintained in this section which are peculiar to this organisation and
their fly leaf instructions are shown in Annexure 'B' to this Chapter.
Annexure - 'A'
List of Reports and Returns to be rendered by Pension Payment Order Section
Sl. No.
Particulars
of Authority
reports and returns
Form on which To whom due Date

on
rendered
which due
1
1.
2
Daily
Report
2.
Weekly Progress Para 80, OM Manuscript

Report
Pt. - IV Vol-I
3
4
Progress Para 80, OM Manuscript
Pt. - IV Vol-I
5
6
Officer - in- Daily
charge
/ Group
officer
CDA/Pr. CDA Every
(P)
Monday
Proforma
Daily Progress Report
No. of PPOs on No. of PPOs No. of PPOsNo. of typists No. of PPOs
the preceding day received
dispatched
typed
typed / un-typed
Date
1
2
3
No. of PPOs inNo. of letters in Oldest date
hand typed /un-hand
typed
4
Remarks
5
6
Initials
SO Group
(A) / AO
officer
Date
Proforma
Weekly Progress Report
Opening Balance Received
No. of typists No. of PPOs No. of PPOs
typed / un- typed
typed
despatched
2
No. of PPOs signed by the Office No. of PPOs signed by the Remarks
in-charge PPO section
other officers
7
AO/ SAO(P)
Group Officer
JCDA (P) /CDA(P) / PCDA(P) Officer-In-Charge PPO Section
Annexure-B
List of Registers maintained in the Pension Payment Order Section and their fly leaf
instruction
Srl.
No.
1.
2.
Register
of
specimen
Signatures
Register for distribution of
draft
Pension
Payment
Orders to the typists /
comparers and watching the
return thereof.
Srl.
No.
3.
4.
Despatch register
Register showing the issue of
duplicate copies of Pension
Payment
Orders
to
the
Pension Disbursing Officers
Serial No. 1 of Annexure-B

Fly Leaf Instructions for the maintenance of the Register of Specimen Signatures
Authority Para 55 Office Manual Part-IV (Volume-I ).
ObjectTo verify the signature of the officer authorised to sign the draft Pension Payment
Orders.
1.
The register will be maintained in the following Proforma.
2.
In this register, the specimen signature and initials of all the officers of the Grants
Sections who are authorised by the Principal Controller of Defence Accounts (Pensions) to sign
on his behalf all the draft Pension Payment Orders, will be recorded duly attested by the Group
Officers of the concerned Grants Sections.
3.
The register will be submitted to the Officer-in-Charge on the 10th of every month.
Sl No
1
Proforma
Name
of
the
officer Signatures
authorised to sign PPOs.
2
3
Initial
4
PPO - R-1
Attestation by the
Group Officer
5

Fly Leaf Instructions for the maintenance of the Register for distribution of draft Pension
Payment Orders to the typists / comparers
ObjectTo watch proper distribution of draft Pension Payment Orders to the typists for
typing and Comparers for comparing the fair copies of Pension Payment Orders and return of the
typed / compared copies of Pension Payment Orders from them.
1.
2.
A proper record of the draft copies of the Pension Payment Orders distributed to
the typists /comparers will be maintained in this register.
3.
The return of the copies of the draft Pension Payment Orders duly typed by the typists and
compared by the comparers will be watched through this register.
4.
(A) Register for typists
Date
Name of Opening No. of PPOs No.

of Closing
typist.
balance of distributed.
PPOs
balance.
PPOs
typed.
PPO - R-2
Initials of Initial of
typists.
SO(A)
/ AAO
(B) Register for Comparers

Date Name of Opening No. of PPOs No.
of Closing
Comparer balance of distributed. PPOs
balance
PPOs
Compared
Initials of
Comparers
Initial of
SO(A) /
AAO

Fly Leaf Instructions for the maintenance of the Desptach Register
ObjectTo watch proper desptach of the original copies of Pension Payment Orders.
1.
2.
A systematic record of the dispatch of the original copies of the pension payments orders
to the Pension Disbursing Officers will be maintained in this register
3.
The register will also serve the purpose of the Postage Stamp Account utilized for the
dispatch of the Pension Payment Orders. A daily summary of the stamps indicating (a) receipt of
stamps from Record Section (b) stamps utilized in the desptach and the balance of stamps in hand
will be prepared and recorded at the end of the day duly attested by the SO(A)
/ AAO.
4.
Proforma
Date
Postal Receipt No
No and the
series of the
PPOs
dispatched
2
Name of the
PDA to whom
dispatched
Amount of the
Service stamp
affixed
PPO-R-3
Dated initial
of SO(A)/
AAO

Fly Leaf Instructions for the maintenance of the Register showing issue of duplicate copies of
Pension Payment Orders to the Pension Disbursing Officer
Authority Para 78 Office Manual Part-IV (Volume-I).
ObjectTo keep a proper record of the issue of duplicate copies of original Pension
Payment Orders reported to have been lost.
1. The register will be maintained in the following Proforma.

2. A proper record of the issue of duplicate copies of the original pension payment order reported
to have been lost, when furnished to the Pension Disbursing Officers, will be maintained in this
register.
3. The register will be submitted to the Officer-in-Charge on the 10th of every month.
Proforma
PPO-R-4
Sl. No. PPO Name of theDate on which No. and date Page No. and No. and date Dated
No. P.D.A.
toduplicate PPO of
file No. where of acknowle-initial of
whom
issued.
letter under loss certificate dgement from SO (A) /
duplicate copy
which
the has been filled. the PDA.
AAO
issued
duplicate
copy
is
issued.
1
2
3
4
5
6
7
8
Annexure 'C'
Registered
No. PPO /39/-------Office of the Pr. CDA (P) Allahabad
Dated:
To
------------------------------------------------Subject:
Reference
Issue of duplicate copy of PPO.

Your letter no.
--------- dated
Duplicate copy of the Pension Payment Order No. in respect of Ex

(Regimental No.). (Rank). Name. of Record Office
.. is enclosed
Please acknowledge receipt.
AAO (Pensions)
Enclosures:-
Chapter -VII
Post Audit Section General
General
82.
Principal CDA (P), Allahabad acts centrally as the auditing controller for the post audit of
Defence Accounts Department Pay Bills, TA Bills, Contingent Bills, etc. with effect from
1.4.1972 for all CDAs including CGDA office except his own office. However, CDA Patna
acts as the auditing Controller for Principal CDA (P), Allahabad.
Functions
83.
The main functions of the Post Audit Section is to conduct the post audit of Defence
Accounts Department Pay bills, TA bills, Contingent bills in order to ensure that financial rules
and orders prescribed by the Government are being observed meticulously by the Controllers and
there is no infringement of standard of financial propriety. Beside the above, the Post Audit
Section also deals with the work relating to:
(a)
rendition of audit report relating to the removal of anomaly by stepping up of pay of senior
on promotion drawing lesser pay than his juniors.
(b)
reimbursement of the cost of Aya charges
(c)
grant of advance increments on achieving sport excellence
(d)
leave and joining times cases
(e)
enforced halts cases
(f)
cases for enhancement of limit of permanent advance in respect of various Controllers
offices.
84. Post Audit Section consists of 3 Groups. Group-I mainly deals with work relating to general
administration, pay anomaly, maintenance of Part-II office orders of all Controllers of Defence
Accounts, distribution of dak, etc. Group- II is responsible for post audit of TA/DA, LTC and
contingent bills pertaining to all the Controller offices except PCDA (P) and Group-III deals
with the post audit of Pay bills and Medical bills of all the Controllers offices except PCDA (P)..
Objects of Audit of Expenditure
85.
The main objects of audit of expenditure as laid down in Para 47 of Defence Audit Code
(Revised edition 1992) are to ensure that :(a)
there is provision of funds for the expenditure duly authorised by the competent authority.
(b)
The expenditure is in accordance with the sanction accorded and is incurred by an officer
competent to incur it.
(c)
the claims are made in accordance with rules and are in proper form.
(d)
the expenditure sanctioned for a limited period is not admitted in audit beyond that period
without further sanction.
(e)
the payment is made to the proper person and it is acknowledged and recorded that a
second claim against the Government on the same account is impossible.
(f)
the charge is correctly classified.
(g)
the expenditure does not involve breach of any of the standards of financial propriety.
Audit of Bills and Vouchers

86.
The detailed audit of bills and vouchers as laid down in Para 62 of Defence Audit Code
(Revised edition 1992 ) is conducted to see that:(a)
the bills and vouchers are in the prescribed form and in original.
(b)
the bills and vouchers are duly receipted by payees.
(c)
the amount of the bills are shown both in figures and words.
(d)
there are no erasures and that any alterations in the total are attested by the officer
concerned, as many times as they are made.
(e)
no vouchers or orders has been signed by the subordinate for an officer.
(f)
the bills are signed in ink. No. bill or vouchers signed with a stamp being accepted.
(g)
stamps are affixed on all vouchers for sum in excess of Rs. 5000/-.
(h)
fund and income tax deductions have been made correctly.
(i)
time barred claims are not processed without the sanction of the competent authority
as prescribed in Financial Regulations. Part-I & II (Revised edition 1983)
(j)
copies of sanction are certified by the sanctioning authorities or by a gazetted officer,
authorised to sign.
Audit of Pay Bills
87.
The pay bills will be checked normally with reference to those last audited and where
necessary with reference to fundamental data, such as last pay certificate, Part-II office orders and
the Rules and orders governing pay and allowances.
88. The main points to be observed in auditing the establishment pay bills, as laid down in Paras
183,184 and Para 191 to 195of Defence Audit Code (Revised edition 1992) and Chapter V of
Office Manual Part-II Volume-I (2014), are:(a)
that the arithmetical calculations are correct.
(b)
that the post for which pay is claimed has been duly sanctioned.
(c)
that the officer is entitled to the rate of pay, subsistence allowance or leave salary
claimed.
(d)
that the allowances such as DA/HRA etc have been claimed correctly and are recorded with
requisite certificates, where necessary.
(e)
that the recoveries on account of income tax, fund subscriptions, license fee, allied
charges and other demands have been correctly made.
(f)
that the increment certificate is attached, when an increment is drawn.
(g)
that no pay and allowances have been drawn in respect of an officer beyond the date of
attaining the age of superannuation, unless his services have been extended by the
competent authority.
(h)
that the dates of birth of all civilian personnel are indicated in the paybills for March every
year.
(i)
the bill is stamped, where necessary.
Audit of Medical Bills.
89.
In addition to the general checks for the audit of bills and vouchers as prescribed in
Annexure-D referred to in Para 430 of Office Manual Part-II, volume-I, (Revised edition 2014) the
following points also be seen during the audit of the reimbursement of medical claims.
(a)
that the Government servant is entitled to reimbursement of medical expenses.
(b)
that the medical attendance / treatment has been taken from the authorised medical
attendant.
(c)
that the treatment has been taken in the Government / recognized hospitals.
(d)
(e)
(f)
(g)
(h)
(i)
(j)
that a separate claim has been preferred for each patient on Med-97 duly completed in all
respects, signed and receipted by the Government servant and is countersigned by the
controlling officer.
that the bills are supported by the essentiality certificate in the prescribed form 'A' or
'B' as the case may be duly completed and signed by the AMA, cash receipt in Medical -97
in respect of consultations and injection fees, received by the AMA and cash memos
for medicines purchased and hospital receipts for amounts paid to a hospital duly verified
by the AMA.
that the medicines for which reimbursement is claimed, have not been declared inadmissible by the DGMS, New Delhi.
that the consultation fees and injection fees are reimbursed according to the schedule of
rates prescribed by the Government.
that the advance for the treatment, if any, as entered in the Demand Register, is recovered.
that the accommodation allotted in the hospital, is according to the status of the
Government servant and that diet, nursing and other hospital charges claimed, are
admissible under rules.
that the treatment for disease like TB / Cancer /Polio etc. is covered by the special orders on
the subject.
Audit of Traveling Allowance bills

90. The traveling allowance claims of gazetted officers and members of the establishment
of the Defence Accounts Department are pre-audited and paid by the Transportation Section of the
office to which they belong. In conducting the audit of travelling allowance claims, the following
points will specifically be seen in addition to checks prescribed in Paras 232 and 234 and of
Defence Audit Code (Revised edition 1992) that:(a)
the claims for travelling allowance for journeys by rail, road, river, sea or air have been
submitted on the prescribed forms in accordance with the instructions printed there on and that they
are supported by all the necessary certificates as prescribed in Regulations.
(b)
the journey was performed as expeditiously as possible and that no bill
has been submitted for it before.
(c)
the duty on which journey was performed is such as to entitle the individual who
performed, to traveling allowance under rules and that the sanction of the competent authority has
been accorded, where this is necessary.
(d)
the rates of rail, steamer or air fare charged agree with the tarrif of railway, steamer ship
or Air company concerned.
(e)
the distance for which mileage has been claimed are correct where these can be
checked from data available in the audit office as for example fare or time-table. Any claims
of journey of road or river, the distance for which mileage is claimed, if not susceptible check in
the audit office, will be accepted on the responsibility of the countersigning officer, who is
required to ensure that correct distance are charged for.
(f)
no allowances have been claimed which are not covered by Regulations or orders.
(g)
the claims are countersigned by controlling officers, where necessary.
(h)
any advance of travelling allowance taken in respect of the particular journey for which
the claim preferred, has been brought to account in the claim.
(i)
the sanction accorded for travel by air is prima-facie in order with reference to the
data given in the TA claim it self.
(j)
in the case of claims for daily allowance for halts on temporary duty station, necessary
deductions are made in respect of state hospitality received and transport facility enjoyed, if any.
(k)
in the case of claims for leave travel concessions, the provisions of Government orders
issued or the subject are complied with.
Audit of Contingent Vouchers

91. Contingent and miscellaneous charges will be audited in accordance with, the general rule
for the audit of cash expenditure as given in Chapter VI of Office Manual Part-II, Volume-I
(2014). In the case of contingent charges, it will be further seen that: (a)
the charges are of a kind normally on account of office or other contingencies and
that they are not of an unusual or extra ordinary nature.
(b)
the rates and prices are prima-facie not extravagant and the standards of financial propriety
have been observed.
(c)
the bill is in proper form and any certificates required under the financial rules have
been furnished.
(d)
that the vouchers in excess of Rs. 25/- are furnished.
(e)
no charges for pay and allowances (except pay and allowances of part time employees of
regular categories.) are included in the contingent bills.
(f)
the recurring charges have been sanctioned by the competent financial authority.
(g)
the expenditure is incurred by a Government servant competent to incur it and that it
has received such sanction, as is necessary.
(h)
the charges for non-official publications (including News papers) conform to Para
604 Regulations for the Army Volume-II (1987) Edition. (i)
printing, binding and
stationery charges do not contravene the rules contained in the "Rules for the Supply and
use of stationery stores and those for Printing and Binding."
(j)
no charges is preferred for section writing i.e. for copying manuscript by price work
without the previous sanction of the authority which may sanction the employment of an
establishment and that to such charge is passed to any person in receipt of salary from
Government.
(k)
charges for liveries and warm clothing for Group 'D' employees are claimed in
accordance with the conditions laid down in Appendix-VI Financial Regulations, Part-I
Volume-II (Revised edition 1983) and other special Government letters issued for the
purpose.
(l)
the expenditure has been incurred with due economy and in no case merely to avoid lapse
of funds.
(m)
charges for which scales are laid down do not exceed those scales and the charges for
which sanction of the higher authority is necessary, have been so sanctioned.
(n)
if the expenditure in the month of March is unusually heavy it does not lead to any
irregularities.
Scope of Audit
92. The extent to which the various cases of bills and accounts pertaining to Defence Accounts
Department will be audited is shown below as per Annexure to Para 42 of Defence Audit
Code (Revised edition 1992 ). The quantum of audit may, however, be suitably increased under
the personal orders of the CDA /PCDA (P) to the extent he may order at his discretion where the
state of accounts is un-satisfactory and warrants more detailed audit.
(a)
Post Audit of Pay Bills (including 16. 2/3 % i.e. one months bills including
supplementary bills) of officers
supplementary pay bills in a period of 6 months.
(b)
Post Audit of Pay Bills in respect 33.3% i.e. one month's bills in each quarter.
of non gazetted establishment
(c)
Post Audit of traveling allowance 1/4th or 25% of the bills received during each
bills for officers and establishment month to be selected by SO (A) /AAO should be
(i) Bills for Rs. 100/- and over
audited in full. The remaining bills will be subject
to the general security.
(ii)
Bills for less than Rs. 100/-
(d)
(i)
Post audit of contingent Bills

Bills for Rs. 100/- and over received in full
during each month
Bills for less than Rs. 100/1/6th or 16 2/3 % of the total bills received
during each month should be audited in full. The
remaining bills should be passed after general
security as to the correctness or propriety of the
charges, reasonableness of price, etc.
(ii)
All the bills received during the each month

will be subject to a general security.
(e)
Post audit of Bills on account of cost of medical attendance and treatment:
(i)
Bills pertaining to personnel below 1/6th of the bills paid in each month to be audited
SO (A) grade (Pt / Ty. / Offg.)
in full and the rest scrutinized reasonably to see that
rules on the subject have been observed.
All other Bills
100%
(ii)
93.
An Allotment register is to be maintained head-wise in respect of "office expenses head"
for each CDA. All vouchers received and audited may be entered in the register with amount of
vouchers against the respective head of the CDA in order to watch the expenditure incurred
during a month against the allotment. This should also be checked and verified from monthly
compilation of expenditure under RDR head.
94. It may be ensured that vouchers for Pay, TA/DA/LTC, and contingent expenditure are
received from Controllers with top sheet separately for each head. Before entering the vouchers in
the Register it may be seen that all the disbursement vouchers mentioned in the Top List are
supported with requisite documents. In case any voucher is missing, the same should be called for
from the concerned Controller. The receipt of missing vouchers should be watched through
periodical reminders, etc. A quarterly report of wanting vouchers should also be rendered to the
CGDA New Delhi. After audit of the vouchers, the monthly figure Head wise / CDA wise is to
be compiled. A monthly / Annual report Head wise /CDA wise is to be prepared and submitted to
CDA / PCDA (P) for information.
95.
An Audit Progress Register is to be maintained in the Proforma given below in order to
watch the progress of settlement of objections / observations raised against the expenditure
incurred by the CDAs. The objections settled in a month should be shown to the CDA / PCDA(P)
before the issue of settlement memo. A quarterly report is also rendered to CGDA on this.
PROFORMA
Audit Progress Register
Sl.
No.
1
Name of
CDA
2
Period of
audit
3
Objection raised
during the month
4
Observations
Remarks
regarding
settlement
6
Reports and returns

96.
The reports and returns rendered by this Section which are peculiar to this
organisation are shown in Annexure A to this Chapter.
Annexure A
(See Para 96)
List of Reports and Returns rendered by Post Audit Section
Sl.
No.
Nature of
Report
Monthly
Progress
Report
Monthly
Activity Report
Public
Grievances
appearing in
news paper
Special Action
Plan
Hindi Report
Authority
Form on
which
rendered
To whom
due
By which
dated due
Do
CGDA
through
AN-V
AN-V
Do
O&M Cell
By 10th of
each
month
By 1st of
the next
month
Last
working
day of
every
month
Monthly
CGDA No. 9928/AN Manuscript
dt. 5.9.1958
CGDA Do.No.
74036 (i)/68 AN-B
dt.2.9.1968
O&M Cell No. AN /
O&M/8360
/PG/Part/Vol I dt.
19.2.96
Quarterly
CGDA No.
Prescribed
CGDA/Insp. Cell/
proforma
00012/SAP/9899
dt. 17.3.98
MHA OM No. 2003
Manuscript
/6/R/Raj Bhasha
dt.20.9.03
O & M
Cell
Hindi Cell
By 1st
week of
following
quarter
By 1st
week of
following
quarter
CHAPTER -VIII
Organisation and Method (O&M) Cell
97.
General
Organisation and Method (O&M) Cell consists of the following cells.
(i) O&M Cell
(ii) Training Cell
(iii) Inspection Cell
(iv) Complaint Cell
(v) Forms Control Committee Cell.
98.
Different aspects/segment of work in respect of the cells mentioned in Para 97 above are
explained in succeeding paragraphs.
Functions of Organisation And Methods (O&M) Cell
99. The general procedure of works is laid down in Paras 697 to 715 of Chapter XII, Office
Manual Part-II Volume I (2014). However the procedures in respect of following items of work,
which are peculiar to this office, are also done in this Cell:
(i) Publication of Handbook for defence pensioners.
(ii) Framing of general targets and Special action plan.
(iii) Rendition of various reports and returns to the CGDA Delhi Cantt e.g.
(a)
Annual report on
(i)
Archival Policy Resolution
(ii)
Inspection of grievances and redressal of public machinery in various offices
(iii)
Correction of Data for S.I.U.
(b)
Half yearly repots viz.
(i)
Inspection of the main office of PCDA(P)
(ii) Utilization of services of trained SO(A)/AAO/AO/SAO who have undergone training
(iii)
Rationalization and simplification of forms.
Functions of Training Cell
100. The general procedure of work in Training Cell is laid down in Para 712, Chapter XII,
Office Manual Part-II Volume I (2014). However, the modifications in the procedure necessary
to meet the requirement of training in this organisation are indicated in the succeeding paras.
Training to IDAS Probationers
101. The main object of the training to I.D.A.S probationers is to make the participants
conversant with rules regulating the grant of pension to Commissioned Officers, PBOR,
Defence Civilians and their families, audit of pension payment and reconciliation of pension
payment accounts.
102. The training cell prepares a training schedule as per the training calendar approved by
NADFM and PCDA (O), Pune for delivering the lectures by faculty members on each subject on
receipt of training calendar. The training schedule is prepared in such a way that it covers not
only the theoretical but practical aspects also.
103.
After completion of actual training/induction course, a written test of the I.D.A.S.
probationers is taken and the result of the test is published in Part-II O.O. depicting the test marks
and the same is forwarded to the office of the CGDA Delhi Cantt. and PCDA (O) Pune.
Training to New Recruits and newly posted SO (A) /AAO

104. The main aim of the training to newly recruited/promoted Clerks and Auditors and
also to newly posted SO(A) /AAOs to make them conversant with the rules regulating grant
of pension, audit of pension payment and reconciliation of pension payment accounts and the
general working of the office and also to gain knowledge about their rights and responsibilities.
105. On receipt of list of newly recruited staff and newly posted SOs (A)/AAOs from
Administration section, training, schedule is prepared. Normally training for 10 days for day
each is arranged. Thereafter, lecturers for each subject are identified and intimated to all concerned.
After completion of the training, a written confirmation test is taken and the result of the
passed candidates is published through Part-II O.O.
Training for Staff and Officers of Record officers/PDAs (i.e. PSBs/TOs/DPDOs) / H.O.Os.
106. The object of training to the Staff and Officers of the Record Offices / Pension Disbursing
Agencies and Head of Offices is to make them conversant on the Pensionary entitlements and
terminal benefits method of Payment of Pension & Accounting process thereof.
107.
A training schedule is prepared on the basis of inputs received from the clients (PDAs,
HOOs, ROs/PAOs). The training materials for the facility of the lecturers as well as participants is
prepared. The training is arranged in DPTI, Allahabad. Follow up action, after collecting the
feedbacks from the participants, is taken.
Controllers Training Committee.
108. The main purpose of Controllers Training Committee is to prepare broad training
policy keeping present / future requirements of staff and officers and to keep the update of the
training programme. A quarterly meeting is organised for this purpose under the Chairmanship of
Pr.CDA (P) along with all I.D.A.S. officers.
The Controllers Training Committee meeting is arranged on quarterly basis. The cell prepares
agenda points to be discussed in the meeting, minutes of meeting and also collection of the
follow up action of the earlier meetings. The minutes of the meeting is circulated to the
CGDA, all I.D.A.S. Officers and Sections.
109. The training cell also looks after the following items of work.
(i)
Sponsors the names of Officers/Staff for training conducted by ISTM, CENTRAD, CGDA
Brar Square, NADFM, and RTCs.
(ii)
Arranging Quiz programme.
(iii)
Observing DAD Week in a year.
(iv)
Preparation of News matter for DAD Newsletter.
Appointment of Training Manager and his Function
110. A Training Manager preferably of the rank of Addl. Controller/Joint Controller is nominated
by the CDA / PCDA (P) in order to monitor the work relating to various types of training as
enumerated above. The concept of Training Manager has been formally introduced in the
National Training Policy. It has been envisaged in the Policy that a process needs to be initiated
to establish close links between the training and performance at the work place. Training
Manager is the link between the two and hence his role is crucial in making the training
effective. The role of Training Manager shall be as follows:(i)
Creating an environment of acceptance of training intervention in the organisation
(ii)
Suggest training strategy
(iii)
Organise studies for Identification of Training needs.
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
(xi)
(xii)
(xiii)
(xiv)
(xv)
(xvi)
Develop organizational training policy.

Prepare annual training Plan (Short & long term)
Getting need based training designed.
Getting training materials developed
Organise in - house Training / Seminars
Identify areas for Distance Learning Material / Performance Aids.
Costing of training
Liaison with RTCs / NADFM
Organise On - the - job Training (OJT)
Develop and maintain training information system.
Organise impact studies and evaluation.
Manage training resources e.g. booklet, Book of regulations. Manuals, Job description
sheets etc.
Relating training to placement.
INSPECTION CELL
111. The general procedure of work in this cell is laid down in Paras 699 to 707 of Chapter XII,
Office Manual Part-II Vol. I (2014).
COMPLAINT CELL
112.
The general procedure of work in this cell is laid down in Paras 716 to 724, Chapter XIII,
Office Manual Part-II Vol. I (2014).
113.
Complaint cell also renders quarterly reports relating to
(i) Complaints received from MLAs/MPs
(ii) Complaints appearing in the News papers, etc.
Nomination of Public Grievance Officer (PGO)
114
A Public Grievance Officer (PGO) preferably of the rank of Joint Controller/Additional
Controller is nominated by the CDA/PCDA (P) in order to ensure that the complaints of the
pensioners visiting this office is attended to properly by the Section concerned and action to redress
such grievances is taken immediately on the same day. Public Grievance Officer should be freely
available to hear the grievance personally at least once in week, at fixed timings. In addition to this,
a Group Officer shall be nominated every week to attend the pensioners at reception counter to sort
out their grievances.
Forms Control Committee
115. The main function of Forms control committee is to study the various types of forms being
used in office and make suggestions for weeding out the redundant forms, which are not in use.
The committee also suggests the standardized forms to be used by the various sections
depending on the requirement in each case.
Reports and Returns
116. The reports and returns rendered by this Cell which are peculiar to this organisation are shown
in Annexure-A to this Chapter.
Annexure-A
List of Reports and Returns Rendered by O & M Cell
Monthly
Sl. Particulars of reports and Authority
No. returns
Form on which To whom

rendered
due
Date on which
due
1
1
2
Monthly Progress
Report
4
Manuscript
5
AN-V
6
1st week of
each month
Monthly Activity
Report
Regarding Telegram to
be sent in Hindi
PCDA(P) No.AN/840/ Manuscript

VIII/AN-V
PCDA(P) No. AN/0554/ Manuscript
RBKS / 14
/94 dt.
24.3.95
Complaints received
CGDA No. Accounts/
Manuscript
from Department of
Coord /
Administrative Reforms 13002/ PG
/VIG/ Vol. II
dt. 23.1.96
AN-V
CGDA
3rd week of
the following
month
Monthly Briefing Report CGDA No. ATManuscript

Coord/13349/Mar/2013
dt, 11/07/2013
CGDA
5th of the
following
month
3
CGDA No.
9928/AN dt.
5.9.58
1ST week of
each month
Hindi Cell 1st week of
each month
Quarterly
1
Rationalization and
simplification of forms
(HQrs. Office)
2
Special Action Plan
/target for the
year/Quarterly
Quarterly
Achievement Report
CGDA No.
86/1/O&M
dt. 1.8.79
CGDA No.Insp. Cell
/00012/
SAP /92-93 dt. 28.5.92
CGDA No. ATCoord/13349/Mar/2013 dt,
26/09/2013
Manuscript
CGDA
Manuscript
CGDA
March, June,
Sept. and
December
March, June,
Sept. and
December
Public Grievances
CGDA No. AN-III /
Appearing in the column 3024/PS/ Vol. I dt.
in the News paper
12.4.90 & 10.9.90
Manuscript
CGDA
March, June,
Sept. and
December
Quarterly Report on
CGDA No. AN-III/ 3024
MP/MLA etc. references. /1/ MP Vol. I dt. 9.3.94
Manuscript
CGDA
Progressive use of
Hindi
PCDA(P) No. GX/0554 /H Manuscript

dt. 11.10.88
CGDA
March, June,
Sept. and
December
March, June,
Sept. and
December
Half Yearly
Utilisation of Services of CGDA No. AN-III/ 3024
Manuscript
Trained SO(A)/AAO
/1/ MP Vol. I dt. 9.3.94
who have undergone
training
Inspection of main office CGDA No.
Manuscript
of the PCDA(P)
1400/80/ Coord. dt. 15.12.76
& No. 13125/ CGDA/Insp.
/Cell/HR dt.
22.6.89
Rationalization of forms Army HQrs. Letter No.

( Army HQrs.)
A/83467/ FPRMS/AG
PS4(b) dt.
28.10.83
Annual Evaluation /
Inspection of
Grievances and
Redressal of Public
Machinery in Various
Offices
Archival Policy
Resolution
Manuscript
CGDA
March, June,
Sept. and
December
CGDA
Sept. and
March
Army
HQrs.
June and
December
Yearly
CGDA No. AN /XIII/

3006 /2/
Vol. X dt.
1.9.89
Manuscript
CGDA
31st
March,
CGDA No. O&M/76/I/ Manuscript CGDA

Vol. III dt.
22.12.83
Staff Inspection by CGDA No.79/1/O&M
Manuscript CGDA
SIU Collection of Basic dt. 15.2.76
Data by Internal Work
Study Unit
31st
March,
Measure to Avoid
Administrative Delay
Review of Reports and
Returns
31st July
CGDA No.
Manuscript CGDA
1371/AT- Coord. II dt.
5.2.77
30th April
CHAPTER IX
Hindi Cell
General
117. As per Article 343 Part-XVII of Constitution of India, the Official Language of the Union
shall be Hindi in Devnagari script. An act called the Official Language Act, 1963 (as amended) has
been enacted by the Government to provide for the languages of the Union. In exercise of the
powers conferred by Section 8 read with Sub-Section (4) of Section 3 of
the Official
Language Act, 1963, the Government has promulgated the official Languages Rules, 1976.
The Government has framed a list of effective check points to ensure the compliance of the
Official Language Act, 1963 and Official Languages Rules, 1976. The Official Language Act,
1963, Official Language Rules, 1976 and the check points are reproduced in Appendices-III to V
of Paras 462 and 463 of Office Manual Part-I (2014).
Functions of Hindi Cell
118. Hindi Cell mainly deals with the following items of work:
(i)
to organize quarterly meeting for review of the work done in Hindi by different Sections of
the office and render minutes of the meeting to the CGDA, and
Dy. Director Rajbhasha
Vibhag, (Home Ministry), Ghaziabad.
(ii)
to compile the quarterly progress report relating to use of Hindi in Government business
received from different Sections of the office and submission of the same to the CGDA,
Ministry Rajbhasha Vibhag (Home Ministry), etc.
(iii)
to organize Hindi-workshop for training to the officers / staff relating to use of Hindi in
their day to day working.
(iv)
to sponsor the names of the staff for training in Hindi typewriting and shorthand.
(v)
to circulate the annual target fixed by Rajbhasha Vibhag to all the Sections of
the office and render annual report indicating the achievements to the CGDA.
(vi)
to inspect the sections regarding use of Hindi in day to day working and sort out any
problem faced by the staff.
(vii)
to notify cash award for doing maximum work in Hindi during the financial year after
its proper assessment by the committee appointed for the purpose.
(vii)
to participate in half year meeting of the Co-ordination Committee of the Town Official
Language Implementation Committee. and submission of progress report of work done in Hindi.
(ix)
to render annual valuation report to the CGDA based on quarterly reports.
(x)
to translate in Hindi letters / D.O. letters, / Circulars / Forms etc. received in English.
(xi)
to render six monthly report to the CGDA regarding steps taken to make atmosphere
for doing work in Hindi as per directives of Prime Minister.
(xii)
to organize different types of competitions and literary and cultural function during
"Hindi Day / Pakhwara".
(xiii) to publish Hindi Magzine and maintain library of books on Hindi literature, etc.
(xiv) to display 'To day's word" on the Notice Board daily.
Reports and Returns
119. The report and returns rendered by the cell which are peculiar to this organisation are
shown in Annexure A to this chapter.
Annexure A
List of Report and Returns to be rendered by Hindi Cell.
Sl.
No.
Particulars of
Authority
reports and returns
1
1.
2
Report on
Monthly working
2.
Form on
which
rendered
To whom due
3
CGDA DO. No.
74036/168/AN-B
dt. 1.8.1986
4
Manuscript
General target of
the year
CGDA No. O&

M/0373/Target
/97-98
Manuscript
O&M Cell
3.
Progressive
of Hindi
GOI, MHA No.

2003/6/9/ Raj
Bhasha dt.
20.09.2003 Half
yearly
Manuscript
1.CGDA
2.Asstt. Director,
Raj Bhasha
Vibagh Gaziabad
3. Chairman
Nagar Rajbhasha
Coordination,
Committee Income
Tax Commissioner
Allahabad
4.
Progress
report
of Hindi training
scheme
5.
Rajbhasha Report
CGDA. No.
Manuscript
as per Prime
55018/HC/
Minister's directives Subordinate offices/
Coordination/
2001 dated
3.4.2001
CGDA
Jan. and
July.
6.
Report regarding
grant of shelled
for doing work in
Hindi
CGDA
At the end of Jan.
7.
Annual
valuation report
CGDA
April.
use
Dy.Secretary Home Manuscript

Ministry letter No.
16/15/(ii)/68-H-1
dated 10.4.1969
CGDA No.
Manuscript
0746/HC/RB/Vol.
20.Order
Para 118
Manuscript
5
AN-V
Date on which
due
6
5th of each
month
5th of each
month
10th of Jan.,
April, July
October
CGDA Dy.
April & October
Director, (Central)
Hindi Training
Project (MP)
Jabalpur
CHAPTER -X
General
120. The General procedure of work in this cell is laid down in Para 5 of Office Manual Part-IV
Volume-IV (2014).
CHAPTER XI
Legal Cell
General
121. Procedure for disposal of court cases are laid down in Special Army Order No. 7/S/81.
122. Section 4 of the Pension Act, 1871, (Reproduced as Appendix C to SAI 7/S/81) interalia clearly stipulates that the Civil Courts are not authorised to entertain any suit relating to
pension. As such, the party responsible to defend the case should be advised immediately to raise
an objection if the court entertaining the case is not competent to do so by the quickest means of
communication so that the case may be dismissed with no order as to cost.
Functions of the Legal Cell
123. The main functions of the Legal Cell are as under:
(i)
to forward Legal Notices received under Section 80, CPC to the concerned Sections
for their examination and furnishing reply directly to the petitioners and their counsels under
intimation to Legal Cell.
(ii)
to examine Para wise comments submitted by the Record offices / Head of the Offices /
Units / formations etc. on the points raised in writ petitions relating to pensionary entitlements.
(iii)
to defend the cases of contempt petitions, where CDA /PCDA (P) or any other officer is
impleaded as a party.
(iv)
to obtain a copy of the judgement in writ petition cases and forward the same to the
concerned Section for its implementation.
(v)
to obtain Government sanction in cases of the judgment, which are not covered under the
pension rules / orders
(vi)
to function as a Nodal office to monitor the Court /CAT cases locally against Defence
Accounts Department, irrespective of the organisation of DAD.
(vii)
to arrange payment of legal expenses and
(viii) to liaise / coordinate on behalf of personnel of Defence Accounts Department.
124. Legal Cell consists of seven groups. Group-I mainly deals with work relating to general
administration, leave, receipt and despatch of dak, distribution of local dak through transit book,
rendition of various reports and returns, arranging payment of legal expenses and maintenance of
register relating to court Judgments / Contempt cases.
Group-II is responsible for court cases relating to disability pension in respect of personnel below
officer rank except Air Force and Navy.
Group-III deals with court cases relating to family pension in respect of personnel below
officer rank and all court cases in respect of Air Force and Navy personnel.
Group-IV is responsible for all court cases of commissioned officers and Defence civilians.
Group-V deals with all court cases relating to payment of pension, dearness relief, OTI, etc.
Group-VI is looking after all court case relating to service pension in respect of personnel below
officer rank.
Group-VII is responsible to attend court / CAT cases relating to Defence Accounts Department
irrespective of the organisation as a Nodal office.
125. The procedure to be followed in dealing with Legal Notice, court cases, writ petitions,
contempt petition and Government sanction are explained in succeeding paras.
Procedure for Dealing with Legal Notice (under section 80 of CPC)

126. The Legal Notices will be dealt with centrally in the Legal Cell. On receipt of legal notice
Under Section 80 of CPC in legal cell, it will be entered in a register opened for this purpose
on the Proforma given
at Sl. No.1 of Annexure B to this Chapter. The Legal Cell will
thereafter open a part case file bearing No. LC/Legal Notice /---- and forward a Xerox copy of
the Notice to the concerned Section for submitting an interim reply / final reply to Advocate
concerned with a copy to Legal Cell. It will be the personal responsibility of the Sr. A.O /
AO of the concerned Section to ensure that a reply is sent. The reply should be comprehensive but
at the same time self contained and precise
127. While dealing with legal notice in Legal cell, it will be seen that personal case files are
opened only when the grievances pertain to this office. Other legal notices not pertaining to this
office will be sent / returned to the concerned offices e.g. Record Offices / Head of office / PAO
(ORs), etc. by legal cell from a Miscellaneous file. A copy of the communication should also be
invariably endorsed to the Advocate from whom legal notice has been received. All such
communication shall be made with the approval of the Group Officer. Legal cell will be
responsible for review of these cases till finality of the legal notice and registers completed.
Writ Petition And Filing Of Counter Affidavit
128.
All the cases filed by Commissioned Officers will be defended in consultation with
services Headquarters. No counter affidavit will be filed unless Para- wise comments on the writ
petition are forwarded/vetted by service HQrs.
129. The counter Affidavits in the cases filed by PBOR would be defended by Record
Offices concerned under supervision of respective Detachment of Service Headquarters.
Comments on writ petition would be prepared by Record Offices and vetted by respective
Detachment; in consultation with Service Headquarters and the Ministry of Defence.
130. During the pendency of writ petitions pertaining to pension in respect of JCOs/ORs, the
Record Offices would be responsible for providing all necessary assistance to the
concerned officer-in-charge, Legal Cell in preparation and filing of Counter Affidavit and
any additional inputs required by the officer-in-charge, Legal Cell. In cases pertaining to
officers, any additional inputs required by the Government counsel/Officer-in- Charge, Legal
Cell
would be provided by the AAG/PS-4 of Army Headquarters before signing of
Counter Affidavit. Details of writ petitions received in the Legal Cell shall be noted in the Court
cases (writ petition) Register in the proforma as given at Serial. No. 2 of Annexure B.
131. The counter affidavit in court cases on pensionary matters can be signed by an officer of the
defending unit or legal cell in terms of Para 547 of the Regulations for the Army (DSR) as
amended vide Ministry of Defence letter No. B/80279/JAG/97/D(AG) dt. 27-03-97 without
insisting on detaining an officer from the concerned Record Offices for signing and filing of
counter affidavit.
The counter Affidavit in respect of court cases pertaining to Defence
Accounts Department will, however, be signed by Group Officer (Admin). In all other cases
GO. (Legal Cell) shall sign and in his absence concerned GO will sign.
Monitoring of Court Cases
132.
Monitoring of court cases need adequate attention to avoid any legal complexities and
strictures from the Court. To ensure timely action in legal cases, control mechanism right from
the receipt of cases in the Record Section to final disposal of the cases is required. For this
purpose, dak pertaining to court cases will be diarised by the Record Section in a separate Register
for telegrams, Registered, Ordinary, Speed Post letters and transmitted to Legal Cell on
day-to-day basis.
133.
Red colour bold rubber stamp will be enfaced on the blank space on front page of the
letter i.e. "court case".
134.
On receipt of the Dak from Record Section, the Legal Cell will go through each and
every dak marked to them, categorize them and enface red colour rubber stamp and indicate the
time / period for action depending upon the importance of the case. Legal cell will bring all
Contempt Cases, very important / special feature cases, to the notice of GO / JCDA / CDA /
PCDA (P) immediately at dak stage. The cell will transmit the dak to operative Section on the
same day but not later than the following day.
135.
Each Accounts officer In-charge of the concerned Groups in the Legal Cell shall
maintain a Diary while forwarding Legal Notice / Court Judgment / Petition, to the concerned
Sections. He shall keep a note of the date by which the action is due on the above mentioned
documents, according to classification of these documents as "Action Today" / Most
immediate / Immediate / Urgent.
136.
Each of the Accounts officers in the Legal Cell shall review their Diary on a daily basis
in the morning. Wherever he notices that the concerned Sections have not taken appropriate action
on a court document, he shall personally contact the concerned Accounts officer. In case he does
not get any positive response from the concerned Accounts Officer, the matter should be
immediately reported to GO (Legal Cell) / JCDA and CDA / PCDA (P). There should be no
delay in reporting to CDA, /PCDA (P).
137.
When an Accounts officer proceeds even on a short leave / temporary duty, he shall
prepare and hand over an extract of cases to be actioned during his leave period to his successor
officer. The same will hold good where an officer is transferred out of this cell / station. GO
(Legal Cell) shall personally ensure this.
138. The concerned Accounts Officer in the concerned Sections shall also maintain a diary
in which he shall keep an account of the dates by which action on a court document or Legal
Notice is required to be taken. Whenever the concerned Accounts officers etc. are not
available, the concerned Group Officer shall ensure that the relevant document is given to another
officer, who shall maintain a similar diary for action by due date and ensure that appropriate action
is taken by due date.
Procedure for Dealing with Court Judgement
139. The court judgements are mainly of two types:
(i)
Where action for implementation in required to be taken by the Administrative
Authority viz HOO/RO/Service Headquarters.
(ii) Where action in required to be taken by this office i.e. for grant of pension /payment of
pension.
140. As soon as it is known that the Court/CAT has pronounced the judgment in a case, the
defendant should be requested to supply a certified copy of the Court Judgment.
141. The Court Judgment shall be examined critically and if it is felt that the judgment is against
the existing rules/regulations and is likely to have general financial repercussions, the defendant
should be requested to file a review petition/application and simultaneously obtain opinion of the
Central Government Standing Counsel as to whether it is a fit case to file an appeal in the Higher
court or special Leave Petition (SLP) in the Supreme Court, if the judgement is from a State High
Court/CAT.
142.
If the copy of the Judgement is received late i.e. after expiry of the limitation period of
filing a review application or appeal/SLP, the defendant should be asked to state reasons for delay
in supply of the copy of the judgement. Their views as to whether it is a fit case to file
review application, appeal/SLP and action taken by them in this regard should also be obtained
before taking action for implementation of the judgement.
143. As and when it is reported by the defending office that legal opinion of Central
Government Standing Counsel is against the appeal/SLP or limitation period of SLP/appeal
has expired, the payments as per court judgement is to be arranged by this office.
Sanction for charged expenditure
144. Where time does not permit to obtain Government sanction, before implementation of
the court judgement, the matter should be taken up with the Service Head quarters concerned
by the Section for obtaining Government sanction for charged expenditure after showing
the case to Group Officer and JCDA concerned.
145. The Audit report for obtaining sanction for charged expenditure shall contain briefly:
(i) The individuals claim
(ii) The Rule position
(iii) The Judgement of the Court in brief enclosing a copy of the Judgement.
(iv) The expenditure including interest, if any, involved in implementation of the Court
Judgement (calculated up to 31st March of the current year) with calculation sheet.
146.
Copy of the Court Judgement should be received by the concerned Group Officers and
none else and they should give their dated initials in token of having received the same. Group
Officer may nominate one officer to receive such cases in his absence.
147.
A Register of Court Judgement (as per proforma prescribed in at Sl. No. 3 of Annexure B
to this Chapter) should be maintained in each section and the same should be reviewed weekly by
the GO/JCDA.
148.
Monitoring of Court Judgement should be done at Group Officers level and progress
report on implementation of court order should be submitted to CDA/PCDA(P) for his perusal on
first Monday of each month.
149.
All possible efforts should be made to implement the court judgement, within the
time limit given by the court. A copy of the PPO issued in satisfaction of Court order be
supplied invariably to Legal Cell. On receipt of the copy of the PPO legal cell should see that
the judgement has been correctly and completely implemented.
150.
An intimation to the effect that pensionary award have been authorized in satisfaction of
court order should invariably be sent to the petitioner by fastest means of communication.
151.
Legal Cell will ensure that no judgement is left un-processed / un- implemented
and cases of delay will be highlighted to CDA(P) and PCDA(P), well in time.
Procedure For Dealing With Contempt Petition

152.
As soon as notice for contempt petition is received, the same may be entered in contempt
Court Register (Proforma given at Serial No. 4 of Annexure D to this Chapter). The contempt
Notice will be shown to CDA/PCDA (P) on the same day and the progress also be shown to them
at each stage.
153.
File relating to court judgement, on which contempt petition has been filed, may be located
and linked.
154.
In case, the court judgement has already been implemented, a reply to this effect, may be
sent to Government counsel/Record Office/Head of the Office along with para-wise comments
during the course of the day for preparation and filling reply statement.
155.
In case the court judgement is not implemented due to some reason, expeditious
action may be taken to get the extension of time to implement the court judgement. The Section
will send para-wise comments within the course of the day. The Legal Cell will prepare
counter affidavit for submission in the court through Central Government Standing
Counsel/Record Office/Head of the Office.
156.
The case may be shown to CDA/PCDA (P) invariably before sending reply to
Government Counsel/Record Office/Head of the Office, where Court Orders has not been
implemented. Legal Cell will be responsible to bring out all such cases including delay aspect of
each contempt case to the notice of CDA/PCDA (P).
Procedure For Dealing With Government Sanction
157.
All Government sanctions pursuant to compliance of Courts judgements will be received
by Legal Cell and such sanction will be entered in a separate register maintained in Legal Cell
(Proforma given at serial No. 5 of Annexure B to this Chapter). Original copy of the
Government sanction should be sent to concerned Group Officer (by name) for notification of
pensionary awards and a Xerox copy retained in Legal Cell. Group Officer will be personally
responsible for ensuring the notification of pensionary benefits as per Government sanction and
inform the action taken to all concerned including Legal Cell with a copy of PPO.
Review Of Cases
158. In the first week of every quarter i.e. January. April, July and October, Legal Cell will
review all outstanding cases. Files are submitted with Group Wise analysis on pending cases
category wise, agency wise i.e. with sections/Record Offices/Head of the Offices/Pension
Disbursing Agencies/Ministry/Legal Cell/Advocates and propose suitable action for liaison/meeting
etc. The SAO/AO will be responsible for submitting this report along with their registers
for legal notice, court cases, court judgments etc. The consolidated review report of Legal
Cell will be submitted to CDA/PCDA(P) also.
159.
(P).
A Daily Progress Report showing work done by each staff will be shown to CDA/PCDA
Nomination Of Nodal Officers

160.
In order to have fool-proof system for monitoring court/CAT cases in which Defence
Accounts Department, irrespective of the organization, has been impleaded as respondent, a
Nodal officer is to be nominated. Accordingly, the names of the offices indicated against each
bench in the Annexure C to this chapter will hereafter function as Nodal offices for the
purpose of monitoring court/CAT cases pertaining to the Defence Accounts Department

filed/pending before that Bench. For this purpose, the concerned Controller would be required to
nominate an officer not below the rank of JCDA (DCDA where JCDA is not available) as Nodal
officer. The name of the Nodal officers so nominated including his residential address with
telephone number should be intimated to all Controllers of Defence Accounts and all Nodal
offices specified in the said Annexure under advice to CGDA office. Besides, Controllers would
be required to send the full postal address of their offices to the Registrar of each Bench.
161.
Nodal JCDAs are required to monitor the progress of each case irrespective of
organization personally with a view to ensure timely action and will be personally responsible for
any lapse in the matter of court/CAT cases. On transfer, proper handing over/taking over of the
Register will be made and the officer taking over will be briefed properly by the outgoing officer.
Nomination Of Liaison Officer
162.
In addition to Nodal Officer, Liaison Officer would be required to be nominated for
regular inter-action/liaison with the Government Counsel as well as Registrar of the concerned
Court/CAT. Such officer may be provided telephone at his residence as well as in the office, if
possible.
Charter of Duties of Liaison Officer
163. The charter of duties of Liaison Officer will be as follows:
(i)
to ascertain from Government counsels the details of the cases against Defence Accounts
Department (irrespective of organization) listed for hearing on the following dates and attend
the Court/CAT with the Government counsel on the date fixed for such hearing.
(ii)
to inform the Nodal Jt. CDA/DCDA in the Main Office of the respondent controllers, the
outcome of the hearing by FAX/Telegram or on Telephone.
(iii) to maintain a Register of
Court/CAT cases Controller-wise/ organization- wise
and submit the Register to the Nodal JCDA in the case of Liaison Officers serving in Main Office
and to the Head of the Office, in case the Liaison Officer is serving in the sub-office. In case,
he himself happens to be the head of the office, the Register will be submitted to Inspecting
Officer.
(iv)
to procure the C.T.C. of the judgement, as soon as judgement is pronounced and obtain
the opinion of the Government Counsel, who defended the case, in writing in regard to the
feasibility or otherwise of filing SLP or review petition and forward the same to the Nodal JCDA
of the respondent controller and watch acknowledgement.
(v)
where Government Counsel desires discussion or production of documents, he
would be required to obtain such requirement in writing from the Government Counsel and forward
the same to the Nodal JCDA of the respondent Controller. It will also be the responsibility to
peruse the case till the requirement of the Government Counsel is complied with.
(vi)
if the Notice to Controllers have been handed over to Government Counsel, it will be
responsibility to collect the Notices together with letter of Government Counsel and dispatch the
same to the responding controller.
Reimbursement Of Legal Expenses
164.
All the bills of Government Standing Counsel will be sent to AN/V Section after
scrutiny, as prescribed in Government of India, Ministry of Law, Justice and Company Affairs
OM
No
F. No
26(1)/99-Judl,
dated 24-9-1999, circulated vide CGDA No.
AN/III/3012/I/Vol-III CAT dt. 09.02.2000 through contingent bill for payment without delay. The
payment of legal expenses will not be authorised by the user Section.
Reports and Returns

165. Reports and returns rendered by the Legal Cell, which are peculiar to this office, are shown
in Annexure A.
Annexure A
(See Para 165)
List of Reports and Returns rendered by Legal Cell
Sl.
No.
Nature of Report
No. of court
cases pending
in various
Courts /CAT
2
3
Contempt cases
Monthly
Progress Report
Authority
Form on which
rendered
Fortnightly
Para 165
Manuscript
Para
Para 165
To whom
due
By which
date due
CGDA
Monthly
Do
Do
CGDA
CGDA
through
AN-V
By 5th of the
following
month
Annexure B
List of Registers maintained by Legal Cell
Sl
No.
1
2
3
4
5
Name of register
Para
No.
133
137
147
152
157
Legal Notice Register

Court Cases (Writ Petition) Register
Court Judgement Register
Register of Contempt Petition/Notice
Register of Government Sanction
Serial No. 1 of Annexure B (See Para 133)

Fly leaf instructions for the maintenance of Legal Notice Register
Authority: Para 133, OM Part IV Vol. I
Object: To keep a record of all legal notices received in Legal Cell, Group I and their
onward transmission to concerned Section
1.
The register will be maintained in the following proforma
2.
A proper record of the Legal notices received in the Legal Cell will be maintained
in this Register.
3.
The register will be submitted to the officer in-charge on 5th of every month
Proforma
Legal Notice Register
S
N.
No &
date of
legal
notice
Date of
receipt
in this
office
From
whom
received
(details of
address
etc.)
Brief
particular of
Grievances
Section
whom
pertains /
sent for
remarks
PC file
no. of
the
case
Remarks
Sl. No. 2 of Annexure B (See Para 137)

Fly leaf instructions for the maintenance of Writ Petitions
Object: To keep a record of all Writ Petitions received in Legal Cell, Group I and their
onward transmission to concerned Groups in Legal Cell/Grants Section.
1. The register will be maintained in the following proforma
2. A proper record of the writ petitions received in the Legal Cell will be maintained in
this Register.
3. The register will be submitted to the officer in-charge on 5th of every month
Proforma
Court Cases (Writ Petitions) Registers
File No.
Sl No.
CWP/CP/ OA No.
2
1
Petitioner/
Respondent
Date of receipt
of petition
Court /CAT
CGSC
Relief sought for Interim order if

any
Action taken on
interim order
10

Fly leaf instructions for the maintenance of Court Judgement Register
Object: To keep a record of all Judgements received in Legal Cell, Group I and their
onward transmission to concerned Groups in Legal Cell.
1. The register will be maintained in the following proforma
2. A proper record of the Court Judgement received in the Legal Cell will be
maintained in this Register.
3. The register will be submitted to the officer in-charge on 5th of every month
Proforma
Court Judgement Register
Sl
No.
No & date of Date of

Details of
Section to PC file No. if any Remarks
Judgement receipt in
Court
which sent
this office
From
for follow- up
which
action
received
2

Fly leaf instructions for the maintenance of Contempt Petition/Notice.
Object: To keep a record of all Contempt cases received in Legal Cell, Group I and their
onward transmission to other Groups for further necessary action.
1.
2.
A proper record of the Contempt Petition/Notice received in the Legal Cell will be
3.
Proforma
Register of Contempt Petition/Notice.
Sl
No.
Contempt
Petition/Notice
Original
OA/CMP
No.
Name of
Court/ CAT
Name of
CGSC
Contempt
against whom
(give names)
Date of
hearing/
appearing
Reply to
contempt
petition
Date of
submitting
counter
affidavit
Further
...
13
14
Next date
of hearing
Final
outcome/
judgement
Initials of
Aud./SO(A)
Date of filing
of para-wise
comment
10
11
12
Final
Whether SLP
Action for
Remarks
judgement / is to be filed implementing
order & period
judgement
compliance
15
16
17
18
Serial No. 5 of Annexure B (See Para 157

Fly leaf instructions for the maintenance of Register of Government Sanction
Object: To keep a record of all Government Sanctions received in Legal Cell, Group I
and their onward transmission to other Groups for further necessary action. The
register will be maintained in the following proforma
1.
A proper record of the Government Sanction received in the Legal Cell will be
2.
Proforma
Register of Government Sanction
Sl
No.
No & date of
Government
Sanction
Date of
receipt
in this
office
Details of
case on
which
Government
Sanction has
been
accorded
This office
No. and date
under which
case sent for
Government
Sanction
Section to
which
Government
Sanction sent
for follow-up
action
Remarks
ANNEXURE C
Sl. No.
Name of the CAT Bench
Name of Nodal officer
1.
Principal Bench New Delhi
CDA (R&D), New Delhi
2.
Ahmedabad
LAO (A) Ahmedabad
3.
Allahabad
PCDA (P), Allahabad
4.
Bangalore
CDA Bangalore
5.
Chandigarh
PCDA (WC) Chandigarh
6.
Chennai
CDA, Chennai
7.
Cuttack
LAO, Bhubaneshwar
8.
Ernakulam
AAO (Navy) Kochi
9.
Guwahati
CDA Guwahati
10.
Hyderabad
CDA Secunderabad
11.
Jabalpur
C of A (Fys), Jabalpur
12.
Jaipur
13.
Jodhpur
AAO Jaipur under PCDA (SC),

Pune
LAO(A) Jodhpur
14.
Kolkata
PC of A (Fys), Kolkata
15.
Lucknow
PCDA(CC), Lucknow.
16.
Mumbai
PCDA (Navy), Mumbai
17.
Patna
CDA Patna
CHAPTER XII
EDP CENTRE
Objectives
166.
1.
2.
3.
4
5.
6
7.
8.
9.
10.
11.
12.
13.
14.
15.
The functions and responsibilities of the EDP Centre are as under:System development and its maintenance for different types of pensionary awards admissible to
Commissioned Officer (Army), PBOR and Defence Civilians including DAD, GREF, Coast Guard
and NCC, including generation of different types of reports for pension related MIS.
Modification of existing systems for pension with reference to the Government orders issued
from time to time.
Timely processing of pension data and generation of Pension Payment Orders and Corrigendum
Pension Payment Orders.
Suo motu revision of retirement gratuity on half yearly basis due to increase in rate of dearness
allowance with effect from 1st January and 1st July every year.
Generation of Audit cards for conventional audit of pension payments made by the PDAs.
Generation of requisite Reports for utilization by Account Section and different Audit Sections of the
office.
Compilation of Defence Expenditure and submission of data to H.Qrs. on daily basis.
System development and its maintenance for linking of pension payment scroll with bank advices.
Sending of data in respect of Original / Corrigendum / Revision PPOs of all computerised PPOs to
DPDOs.
Development and maintenance of software for screen audit, Audit Complaint, Dak Dairy system and
Claim Diary System and PPO binder library system.
Development, updation and maintenance of PCDA (Pension) website and hosting of the same
through NIC, New Delhi
E-mail handling- downloading, uploading and printing.
Development and maintenance of DAD Pay System.
Development and maintenance of Pension Accounting system.
To supply and maintain I.T. related hardware, software and consumable.
167. Blank
Security of computer hardware/software and other related peripherals
168. The following steps will be taken for the security of computer hardware /software and other related
peripherals.
(i)
On procurement of each and every computer item the same has to be taken on charge in dead stock
register on the same day.
(ii)
Proper receipt for every item issued, will be taken and kept in file and recorded in the register.
(iii)
User of the PC/ Printers / UPS etc. shall be personally responsible for proper security of the same.
These items will be kept under the charge of AAO/ SO(A) in each section.
(iv)
Every Section/Group in charge has to ensure before leaving the office that computers in his / her
section are properly shut down and power switched off.
(v)
Each Section shall also maintain a Register of computer items in which details of all computer
items held with the section will be noted.
(vi)
Software media are entered in a register for this purpose and kept under lock and key in the
custody of the officer in charge of the EDP Centre. The media should not be issued to any un-authorised
person.
(vii)
Physical verification of these items will be carried out by EDP Manager on quarterly basis with
reference to dead stock register. Proper remarks in this connection will be made in a separate register
specially maintained for the purpose.
(viii) Obsolete computer items will be deleted from dead stock register with proper authority, after its final
disposal by competent authority.
(ix)
Any loss of computer item will be immediately reported to Head Quarters Office along with
a detailed report on action taken by the office to fix the responsibility and administrative action taken against
guilty person.
(x)
Access to operating system and other system programs should be password protected. It is to be
ensured that un-authorised persons are not allowed entry to the room where computers are kept.
Two copies of magnetic media/ CD backup of programs and important files should be taken and one copy
kept away from the computer room preferably in a separate building under safe custody
It is to be ensured that fire fighting equipment and fire alarm are provided and are in working
condition. Periodical checking of fire fighting equipment and fire alarm system will be done.
In addition to the above, Head of Office / EDP & Systems Manager will take further steps at their
discretion as deemed fit for security of the computer items, keeping in view of local requirement.
169.
EDP & Systems Manager will be responsible for overall management of EDP Centre. In discharge of
his managerial duties he will be assisted by system Analyst, (Senior Accounts Officer / Accounts
Officers) Programmers , (AAOs/ SOs (A)), Data Processing Assistants (trained and untrained), Senior
Auditors / Auditors, Data Entry operators, and Record clerk. The duties and resonsibilities of these officials
are given in succeeding paragraphs.
Responsibility of EDP & System Manager
170.
It will be the primary responsibility of the EDP & Systems Manager to establish and maintain
Quality Management System Manual and Procedures pertaining to EDP Centre consistent with the
requirement of the Quality Management System and implement the same effectively.
(i)
He will be in over all charge of system analysis, designing, programming and system
administration.
(ii)
He will develop the skills of the team and acquaint them with the latest trends and techniques in the
field.
(iii)
Efforts will be made by the Manager to improve the system and ensure better co-ordination from
the concerned I.O. groups.
(iv)
He will exercise proper control of activities related to maintenance of hardware as well as
software.
(v)
He will assess and provide the training needs of officers and staff.
(vi)
He will be in charge of over all administration and welfare of officers and staff members of EDP
Centre.
(vii)
He will be solely responsible for expenditure against budget allotments for EDP Centre.
171.
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
Responsibility of System Analyst / Senior Accounts Officer/ Accounts Officer

The responsibilities of system analyst will be as under :Over all administration of EDP Centre including housekeeping.
Provisioning of computer consumables required for smooth functioning of EDP Centre.
Maintenance of hardware through Annual Maintenance Contract (AMCs) or on as required
basis.
Effective charge of Central Processing Unit (CPU) including system administration.
Overall charge of computer media and software.
Ensuring that backup of source files and Data files is taken regularly.
Monitoring of Analysis and designing job.
Safe guarding work of various Modules under his charge.
Taking of initiative in corrective and preventive action to avoid the occurrence of actual or
potential non-conformities.
Maintaining general liaison with other I.O. Sections in the office.
(xi)
Monitoring the work of various Modules under his charge.
Responsibility of Programmers / AAOs / SOs (A)

172. Programmers will be responsible for following jobs:(i)
Designing, developing and maintenance of software.
(ii)
Planning scheduling, co-ordination and implementation of integrated data processing.
(iii) To ensure that back up of master files and data files are taken at regular intervals.
(iv) Supervision of jobs of Senior Auditor /Auditor / Data Entry Operators employed on processing
of jobs.
Role of Data Entry Operators
173. DEOs will be responsible for following jobs:
(i)
Entry and verification of data
(ii)
Maintenance of Work Book and Daily Working Sheet.
(iii)
AAO/SO (A) will be designated as Data Entry Supervisor and will be responsible for proper
distribution of job to DEOs and will prepare reports and return relating to data entry work.
Role of Data Processing Assistant
174. Responsibility of Sr. Auditor / Auditor / Clerk/DEOs / Data Processing Assistants employed on
processing of data on computer will be as under:
(i)
Input collection, validation and processing of data.
(ii) Manual checking of processing wherever found necessary.
Duties of Record Clerks.
175. Record Clerks will be responsible for the following duties(i) Upkeep of various types of stationary
(ii) Up keep of old files related to EDP Centre.
176. EDP Centre consists of three wings namely (i) Co-ordination Wing (2) Data Entry Wing and (3)
System development and Processing Wing.
These Wings are placed under the charge of AAO/SO(A). The duties and responsibilities assigned to
these wings are given in succeeding paragraphs.
Co-ordination wing
177. Coordination Wing is responsible for general administration of EDP Centre including housekeeping
and also of the following items of work:(i)
Procurement of new hardwares and soft wares.
(ii)
Maintenance of Hardware Register (See proforma at Serial Number 1 of Annexure-B).
(iii)
Maintenance of Stock Register (See proforma at Serial Number 2 of Annexure-B).
(iv)
Provisioning of annual maintenance cover to all hardwares including Main system, UPS, Fire
Alarm System through vendors.
(v)
Maintenance of Register of Stationary (Pre-printed and Blank (See proforma at Serial Number 3
of Annexure-B).
(vi)
Provisioning of computer consumables i.e. Procurement of system related peripherals including
ribbons, storage devices such as CD/DVD, cartridges, EZR / pre- printed stationary etc through
vendors.
(vii)
Arranging payment of bills in respect of computer contingency.
(viii) Monitoring of budget allotment.
(ix)
Maintenance of Budget Allotment Register. (See proforma at Serial Number 4 of Annexure-B).
(x)
General correspondence including maintenance of leave account of officers and staff of EDP
Centre.
(xi)
Rendition of various reports and returns to parties concerned (See Annexure-A).
(xii)
Security of computer hardware / software and othe related peripherals as laid down in Para
168.
Note: 1- A separate Budget allotment for EDP Centre to meet EDP related expenditure only i.e. for
provisioning of new hardwares, PCs, their maintenance, computer consumables stationary and books
etc. is made by Head Quarters office. In the absence of budget allotment for any item, a supplementary
demand is placed with Head Quarter Office to meet the un-foreseen expenditure.
Note: 2- Procurement of new hardware is either processed by Headquarters office and hardwares supplied
to this office or funds to procure the same locally are released by Head Quarters Office, as and when
required.
Note: 3- Bills for procurement of computer consumables are processed in the EDP Centre itself and sent to
Admin-V for making e-payment or issuing cheques to vendors.
Provisioning of computer consumables
178.
For the provisioning of computer consumables/stationery, the requirement of EDP Centre as well as
that of entire office will be assessed centrally on half yearly basis.
179.
The following steps will be taken for the purchase of computer consumables from the vendors.
(i)
Acceptance of Necessity" will be obtained from the PCDA (P) on Office Note for procurement
of computer consumable/stationery.
(ii)
After obtaining "Acceptance of Necessity" from the PCDA (P). Tender Enquiry will be
issued to the concerned registered vendors. Thereafter all relevant instructions as laid down in the GFR will
be followed, which are briefly indicated in items mentioned below.
(iii)
On receipt of quotation a "Board of Officers" will be formed for opening of tenders and CST
prepared.
(iv)
Quotations and CST will be scrutinized to ensure that the rates of computer consumable as quoted
are in fact prevalent in the market and the vendors are genuine.
(v)
Quotations and CST duly scrutinized and with the recommendations made by the Board of Officers
will be submitted on an Office Note for final approvals of the PCDA(P).
(vi)
Purchase orders will be issued to the approved vendor for supply of the computer
consumables/stationery.
(vii) On receipt of the computer consumables, a Board of officers" will be constituted to check the
quality and quantity of the articles supplied by the vendor.
(viii) And if found in order, necessary action for payment through e-payment or by cheque against the
supply order will be made by processing the bill to Admin V section (Local)
(ix)
All the computer consumables/stationery received will be entered in the "Register of computer
consumables or Register of stationery pre-printed and blank as the case may be (See proforma at Serial
Number 5 & 3 of Annexure-B) before making issue for consumption.
Data Entry wing
180. Data will be received from various Grants Sections, Admin (Pay) section, Accounts Section etc.
Data means, LPC-cum data sheet, Punching Medium, Bank Scrolls etc. All type of Data (batch wise)
received from various sections will be entered in "Input Register" Section wise and will be distributed to
DEOs for data entry. For COBOL based projects procedure laid down in succeeding sub paragraphs (i) to (iv)
will be followed.
(i)
It will be ensured that the data (sheet) received from various sections is entered and verified by the
DEOs.
(ii)
After verification, the data will be transferred to server through LAN and the batches (data sheet) will
be passed on to "System Processing Wing further processing.
(iii)
Batch wise corrections as proposed by I.O. Cell will again be received in the Data Entry Group along
with the original edit list for data entry.
(iv)
Batch wise corrections as proposed by the I.O. Cell will be entered by DEOs and soft copy passed
on to System Wing through LAN along with the original edit list and corrections for updation of original
data held on the disk.
Systems development/ processing wing
181. On receipt of batches of data sheet, the system development/processing wing will undertake the
action as explained below in sub-Para (i) to (vi) on COBOL based systems. In PHP based systems, all actions
for editing and correcting the data and generation of PPOs will be taken by the operative groups. Only
printing of PPOs is to be done in the EDP Centre on daily basis.
(i)
In the System Processing Wing, data shall be validated through the concerned validation program
and an edit list will be generated with system generated errors for each record of the batch. The edit list (with
top sheet) together with the batch will be passed on to I.O. Cell concerned for hundred percent
comparisons with reference to the information of data sheet and for proposing correction if any through
correction sheet, supplied by EDP Centre.
(ii)
Corrections, if any, as proposed by I.O. Cell duly entered by DEOs are received again in Systems
Processing Wing. Thereafter, the following action will be undertaken by the system room.
(iii)
Updation programme will be run for updation of data and updation list i.e. hard copy of corrections
as proposed will be generated through the system.
(iv)
The updated file will then be run through the validation programme and re-validation list will again
be generated by the system only in respect of those records which are still having errors.
(v)
The updation list / revalidation list will again be sent to I.O. Cell for comparison of the updation list
hundred percent with the corrections proposed. Wherever necessary corrections will be proposed again for
updation of the data. This process will continue till all the records of the batch become error free.
(vi)
On receipt of printing order from the I.O. Cell/processing section, the following action will be taken.
(a)
Generation and printing of PPOs.
(b)
Generation and printing of forwarding memos in the case of original PPOs of civil pension.
(c)
Generation of DPDO data file for updation of master of Aashraya.
(d)
Generation of output file for creation of master in the case of original notification and for record
in case of corrigendum notification.
(vii)
The PPOs generated through the computer will be sent to I.O. Cell together with the PPO, forwarding
memos for further action at their end.
Action of I.O. Cell
182.
(i) Data sheets received through courier or by post along with CD will be received in I.O. Group.
On receipt of CD the I.O. Group will allot a batch number containing five digits. First two digits indicate the
month in which the data is received and next three digits indicate consecutive serial number of the batch
starting from 1. Each batch will contain approximately 50 number of data sheets. After allotting the batch
number the I.O. Group will send the CD to Systems Processing Wing of EDP Centre for processing the
cases as laid down in Para 180.
(ii)
The Officer in Charge, I. & O Group on receipt of first edit list/ modified edit list from EDP
Centre will ensure that all the errors detected either on comparing the edit list with the data sheet or due to
validation / revalidation run, have been rectified through the proposed correction and all the records of
the batches have been made error free. There after I.O. Group will record the order on the top sheet for
printing of PPOs and pass on the edit list to the EDP Centre.
Responsibilities of "System Development/Processing Wing"
183. This Wing is responsible for Development and maintenance of system software for(a)
I.T. applications for processing of pension claims and generation of PPOs.
(b)
DAD Pay System
(c)
Pension accounting/ auditing
(d)
To generate various MIS relating to pensionary awards and other systems.
(e)
To design, update and maintain official website of the PCDA (P)
(f)
Handling of punching media data and sending data and desired reports to HQrs EDP Centre and
Accounts Section Local.
(g)
To generate various report from the compilation data received from HQrs for use in Account
Section.
(h)
To process the pension cases for which the computer programs are still on the COBOL platform.
184. to 189 Blank
Reports and Returns
190.
The reports and returns rendered by EDP Centre which are peculiar to this organisation are shown in
Annexure A to this Chapter.
List of Registers
191.
List of registers maintained in EDP Centre which are peculiar to this organisation and their fly leaf
instructions are shown in Annexure B to this Chapter.
Annexure A (See Para 190)

List of Reports and Returns due from EDP Centre
Sl. Particulars of
Report and
No.
Returns
Authority
Form
on to whom
which
due
rendered
Periodicity
Monthly
1.
Monthly Activity report
CGDA
DO
No.
74036(I)/68/AN- B dt. 2.9.1968
Manuscript
AN-V
By 10th of
the following
month
2. Monthly Expenditure report CGDA EDP Circular No. 07 Prescribed
CGDA
By 20th of
dt. 22.10.2002
format
the following
month
3
Monthly Report regarding
PCDA (P) AN letter no.
Do
CGDA and By the 10 th of
details of personnel deployed AN/I/739/Spl. Allow/IV dated
AN-I
every month.
on EDP Task in EDP Centre
01/05/2014
Section
Quarterly
1.
Target report
2.
Intensive Vigilance Report
3.
Hindi Quarterly Report
PCDA (P) O&M Cell

Manuscript
No. AN/O&M/0373/ G7/2003-04
dt
19.12.2003
CGDA
Circular No.
AN/XIII/13122/3
/Eng.Mat
dt.
29.05.1992
PCDA (P) Hindi Cell
Circular No. AN/Hindi
Cell/0554/QPR/
2004dt 13.5.2004
Personal Target Report and PCDA (P) O&M Cell letter

Organizational target Report No. AN/O&M/0371/2013 dated
13/06/2013
Sl. No.
& M By first week

Cell
of following
quarter
Do
AN-I
By 10th of
the following
month
Do
Hindi
Cell
By 1st of
the following
quarter
Do
AN-I
By 10th of
the month
following quarter
Annexure -B (See Para 191)

List of Register maintained in EDP Centre
Name of register
Form No.
Para
1.
Hardware Register
EDPR-2
177(ii)
2.
Dead Stock Register
EDPR-3
177(iii)
Register of stationary (Pre- printed & blank EDPR-5
177(v)
3.
4.
Budget Allotment Register
EDPR-1
177(ix)
5.
Register of Computer
Consumables/stationery
EDPR-4
179(ix)

Fly leaf instruction for maintenance of Hardware Register
Objective : keep a record of all the hardwares procured for use either in EDP Centre or
issued to other sections.
Separate folio will be allotted f o r recording procurement o f e a c h item of hardware
v i z . Computer, P C , Printer, U P S etc. Full description of t h e hardware procured should
be noted on the folio v i z d a t e of delivery, make and model cost, supply order etc.
This register should be submitted t o the officer in charge e v e r y time t h e hardware is
taken on charge.
Sl. No. Name of field
Description
1.
CDA Code /CDA
PCDA (P) Allahabad
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
Name Of DDP Centre

Supply Order No.
Date
Make And Model
Type (Here Mention the Name Of Hardware)
Capacity
Date Of Delivery
Unit Cost
Quantity
Total Cost
Date Of Installation
AMC Rate /Amount
AMC Vendor /Period
If No Mention DAC
Remarks
User
EDP Centre Allahabad
Serial Number 2 of Annexure B

Fly leaf instruction for maintenance of Stocks Register (non expendable item)
Miscellaneous.
Objective :
To keep a record of all the hardwares procured and issue thereof.
1. This register will be maintained to have a record of all the hardwares procured
and issued to user section.
2. The register will be submitted to the officer in charge by 5th of each month. The
register will be maintained is the following proforma
Proforma
Sl. No. Date
Description of OB
Receipt Issue
CB
Initial
of
items
user
1
2
3
4
5
6
7
8

Fly leaf instruction for maintenance of "Register of stationary (Pre-printed and blank)" Control No. 2022
Objective:
To keep a watch over availability of stationary.
All the stationary purchased whether pre-printed or blank should be entered in this register.
It is to be ensured that adequate stock of stationary is available for daily use in the EDP
Centre.
The register will be maintained in the following proforma and submitted to the officer in
charge by 5th of each month.
Proforma
Sl. No.
Description
Opening
Receipt
Issue
Closing
Initials of user
Balance
balance
1
2
3
4
5
6
7

Fly last Instruction for maintenance of Budget Allotment Register
Objective To keep a watch over expenditure against budget allotment made by CGDA.
Separate allotments are made for purchase and maintenance of hardwares against Annual
Maintenance Contracts, purchase of computer consumables/stationery, UPS, books and
miscellaneous item related to other software system. This register is maintained to
ensure that the expenditure against the individual allotments is not exceeded.
The register will be submitted to the officer in charge by 10th of each month.
FROMORMA
Sl. No.
Description
Date of bill
AMC
Stationary
1.
Computer
Books
consumables/sta
tionery
UPS
Misc
Others
AMC
alarm
10
fire AMC
multimedia
projector
11
NIC
Net
website
working
charges
12

Fly leaf Instructions for maintenance of Register of Computer consumables/stationery
Objective :
To keep watch over availability of computer consumable:
Adequate stock of computer consumable should be maintained to meet any emergent
situation.
This register will
be maintained to ensure that the computer
consumables/stationery which are daily in use, are actually available.
The register will be maintained in the following proforma and submitted to the officer in
charge by 15th of each month.
Proforma
Sl. No. Description
Opening Receipt Issue
Closing
Initials of
Balance
balance
user
1
2
3
4
5
6
7
Concordance Table of draft OM Part -IV Vol. -I
No of Para No of Para as
as in the in OM Part-IV
OM Part-IV Vol.-I (2006)
Vol.-I (2014)
8
8
18
18
19
19
20
20
Addition /
Authority
Deletion/
modificatio
n
Modified
Om Part II (2014 Edition)
Modified
Modified
Modified
HQrs Office Letter No. A/II/9130/PC-III
dated 21.08.1986
Modified
HQrs Account Section UO No.
letterA/II/11101/Mannuals/CodeVol-II dated:
24.09.2014
Modified
Annexure III of DPPI 2013
Modified
24.09.2014
Addition
RBI letter No. DGAD NO.
H/13834/45/02/001/2006-2007 DATED
13/03/2007)
Addition
RBI letter No. DGAD NO.
H/13834/45/02/001/2006-2007 DATED
13/03/2007)
Modified
24.09.2014
Addition
Para 205, Defence Account Code (2014
edition
Addition
Pamphlet of RDR (2010 edition)
Addition
24.09.2014
21-22
21-22
23
24 to 27
23
24 to 27
28
28
29
29
32-33
32-33
35
35
36
41(vii), 42
to 44
36
41(vii), 42 to
44
50
50
Modified
76
76
Modified
85
86
86(g)
85
86
86(g)
Modified
Modified
Modified
88
88
Modified
88(d)
88(d)
Deletion
89
89
Modified
Om Part II (2014 Edition) and HQrs office

direction vide their letter no.
A/III/12157/CMP/2013-14 Dated 08.05.2013
and even no dated 05.08.2014 (Para 8 & 14).
Authority: Audit Tech circular No-137
dt.11/05/2009)
Error Modified
Error Modified
C.S. No. 3/98.mentioned under Para 62 of
Defence Audit Code
Om Part II (2014 Edition) and Para 191 to
195 (Defence Audit code)
CCA deleted w.e.f 01/01/2006 vide. Govt.
Of India MOD(Fin) Deppt of Exp. OM No.
2(13/2008-E.II(B) dated 29/08/2008
OM Part II (2014 Edition)
91
92
91
92
Modified
Modified
99-100
102-103
107
109-110
111-112
118
99-100
102-103
107
109-110
111-112
118
Modified
Modified
Modified
Modified
Modified
Modified
120
120
166 to 168 166 to 168
Modified
Modified
176-177
176-177
Modified
179 to 181
179 to 181
Modified
183
183
Modified
184 to 189
184 to 189
Deleted

Para 42 of Defence Audit Code Revised
Edition 1992
OM Part I (2014 Edition)
Annexure E, T & D Policy 2013 Modified
OM Part I (2014 Edition)
Rajbhasha Deptt. Letter no. 1/14011/12/76.. (.1) Dt. 22.11.76
HQrs EDP Section UO noEDP/Suvigya/Project Sangam dated
17.10.2014
17.10.2014
17.10.2014
HQrs EDP Section UO noEDP/Suvigya/Project Sangam dated 17.10.
Deleted being redundant and readjusted in
Para183
REGISTER OF CORRECTIONS POSTED
No. and date Para

of correction affected
Initials of person No. and date Para

posting correction of correction affected
Initials of person
posting correction

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DEFENCE ACCOUNTS DEPARTMENT

REVISED EDITION 2014

ISSUED UNDER THE AUTHORITY OF

Revision of O.M. Part-IV Vol.-I

This Edition supersedes the 2006 Edition.

Place : New Delhi

Authorised Medical Authority

Pensioner serial number

The office of the PCDA (P) comprises of the following Sections:

Record including Old Record

Pension Payment Order

Defence Pension Disbursing Offices

Other Indian Embassies

Categories of pensioners covered

Categories of pensioners covered

System of Budget preparation

The budget estimates are prepared through the following stages:-

Form on which To whom

Security deposit with CGDA No.

AN Section 8th of the

FA Section 5th each of July,

CGDA/CC 10th July

Report is called for do

Serial No. 1 of Annexure B

The Register shall be maintained on the proforma given below.

Letter no. and date under Debit

Serial No. 2 of Annexure B

Section code of Audit section toMonth

Serial No. 3 of Annexure B

Period to which Name

the HKSRA No.

As processing of files, payment to beneficiaries, capturing of payment reference number,

For PCDA/AO use

DD/MM/YYYY Blank for

For PCDA/AO use

JCOs and Other Ranks Grants (Other Ranks)

Scrutiny of Draft PPOs

Date of return Initials of the Remarks

Typing, comparison and checking of Pension Payment Orders.

PPO Section Library These will be bound by this Section in

For preparation of Audit Card

II. Grants-1 (Commissioned officers)

PPO Section Library

operativewith the triplicate copy of the

III. Grants (Other Ranks) (Service Pension)

with the triplicate copy of the

with the triplicate copy of the

For onward transmission

with the triplicate copy of the

Card Holder Section

with the triplicate copy of the

Card Holder Section

For posting in Audit

V State Force Pensioner

with the triplicate copy of the

Issue of duplicate copy of the PPO for Record only

Form on which To whom due Date

Weekly Progress Para 80, OM Manuscript

JCDA (P) /CDA(P) / PCDA(P) Officer-In-Charge PPO Section