6
AIT!=T VTTqETY E< r;araq, arq Arrrrr +i*q {er.r *q +-rrrt*q Bqe-rr tfl-qn.ffi o.rqr t*rr q€ Roaft-r r oooo trtq : zet zrsso, 2e1744s6,2617,143a GOVERNMENT OFiND:A MINISTHY OF F:NANCE DEPARTMENT OF EX,END: CENTRAL PENS10N ACCouNT, TRlKOOT::,BHiК AJi CAMA,LACE NEW DELH:― 10066 PH ONES:26■ 7450● .2● 74456,26■ 74430 CPAO/1T&TeclllClariicatiOn(DAslDAOs)/13c√ IH)/2016-17/123 07092016 Office Memorandum Subject:- Authorisation of pensionary benefits of Divisional Accountants/ Divisional Accountants Officers. Attention is invited to Midstry of Finance, Department of Expenditure Uo No. A-32022l 6/85-EG dated-05.10.1992 (copy enclosed) circulated vide o/o the cAG of India letter No. 1993-Ny1-90(II) dated-12.11.1992 (copy enclosed) which is self explanatory. It was reiterated to all AGs vide o/o the cAG letter No. 968-ACi l/sP-vl33-94 dated-06.12.1994 (copy enclosed) that the procedure contained in the above circular may be followed strictly so as to avoid undue hardship to the retiring /retired Divisional Accountants / Divisional Accountants Officers. Further, the attention is invited to para 3 of the letter dated-06.12.1994 of the cAG wherein it has also been clarified that the pensionary liabilities in respect of all Divisional Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required at present provided that in such cases where the State Govemments have taken over the work of authorisation of pension, the said authorisation for such employees who have not been confirmed as regular Divisional Accounlants but confirmed in their respective employment under the State Govemment will continue to be covered by the State Govemment Rules. In brief the pay scales of Divisional Accountants/Divisional Accountants Officers confirmed in their Cadres, follow the Central Govemment pattem and they are govemed by FRs & SRs as well as by CCS (Pension) Rules, 1972. However, the incidence of their Pay & Allowances as weil as pension is entirely bome by the respective State Governments and met out of their Consolidated Fund. Instances have come to notice where, inspite of clear instructions issued by O/o the CAG, most of the AGs have not foliowed the prescribed procedure. Therefore, all Pr. CCAs/CCAs/CAs/AGs and Administrators of UTs are requested to instruct their PAOs to strictly follow the prescribed procedure to avoid undue hardship to the retiring/retired DAs/DAOs. It is also requested to provide a list of such DAs/DAOs who have retired since January, 1990 to till date and whose pension cases have been routed through CPAO for arranging payment of their pensionary benefits and being debited to Pension Grant of Central Govemment managed by Central Pension Accounting Office so that necessary claims may be raised against them for reimbursement. This issues with the approval of CC(P). Encl:-As above Sr To, 1) All Pr. CCAs/CCAsiCAs/AGs/Administrators of UTs

AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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Page 1: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

AIT!=T VTTqETYE< r;araq, arq Arrrrr+i*q {er.r *q +-rrrt*qBqe-rr tfl-qn.ffi o.rqr t*rrq€ Roaft-r r ooootrtq : zet zrsso, 2e1744s6,2617,143a

GOVERNMENT OFiND:AMINISTHY OF F:NANCE

DEPARTMENT OF EX,END:TURECENTRAL PENS10N ACCouNT,NG OFF:C

TRlKOOT::,BHiК AJi CAMA,LACE,NEW DELH:― ■10066

PH ONES:26■ 7450● .2●■74456,26■ 74430

CPAO/1T&TeclllClariicatiOn(DAslDAOs)/13c√ IH)/2016-17/123 07092016

Office Memorandum

Subject:- Authorisation of pensionary benefits of Divisional Accountants/ DivisionalAccountants Officers.

Attention is invited to Midstry of Finance, Department of Expenditure Uo No. A-32022l6/85-EG dated-05.10.1992 (copy enclosed) circulated vide o/o the cAG of India letter No.1993-Ny1-90(II) dated-12.11.1992 (copy enclosed) which is self explanatory. It was reiterated toall AGs vide o/o the cAG letter No. 968-ACi l/sP-vl33-94 dated-06.12.1994 (copy enclosed)that the procedure contained in the above circular may be followed strictly so as to avoid unduehardship to the retiring /retired Divisional Accountants / Divisional Accountants Officers.

Further, the attention is invited to para 3 of the letter dated-06.12.1994 of the cAGwherein it has also been clarified that the pensionary liabilities in respect of all DivisionalAccountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment inthe same manner as required at present provided that in such cases where the State Govemmentshave taken over the work of authorisation of pension, the said authorisation for such employeeswho have not been confirmed as regular Divisional Accounlants but confirmed in theirrespective employment under the State Govemment will continue to be covered by the StateGovemment Rules.

In brief the pay scales of Divisional Accountants/Divisional Accountants Officersconfirmed in their Cadres, follow the Central Govemment pattem and they are govemed by FRs& SRs as well as by CCS (Pension) Rules, 1972. However, the incidence of their Pay &Allowances as weil as pension is entirely bome by the respective State Governments and met outof their Consolidated Fund.

Instances have come to notice where, inspite of clear instructions issued by O/o the CAG,most of the AGs have not foliowed the prescribed procedure. Therefore, all Pr.CCAs/CCAs/CAs/AGs and Administrators of UTs are requested to instruct their PAOs to strictlyfollow the prescribed procedure to avoid undue hardship to the retiring/retired DAs/DAOs.

It is also requested to provide a list of such DAs/DAOs who have retired since January,1990 to till date and whose pension cases have been routed through CPAO for arrangingpayment of their pensionary benefits and being debited to Pension Grant of Central Govemmentmanaged by Central Pension Accounting Office so that necessary claims may be raised againstthem for reimbursement.

This issues with the approval of CC(P).

Encl:-As above

SrTo,

1) All Pr. CCAs/CCAsiCAs/AGs/Administrators of UTs

Page 2: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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BI SPEED P03T

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鶴路ぎ需総鴇聰満潟 鷺轟10,可いsWtt q崎 く可両

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′ 鷲 昧■ -lη ooo20FFICE OF THE

COMPTRoLLER&AUDITOR GENERALOF INDIA

10,DAHADUR SHAH ZAFAR MARGNew Delhi-110002

lsrdnr oprr 6 1,_94

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SubjecE.: Aulhorisation of Pensiorury benefits to Divj.sionalAccounEanEs/Divisional Account-s Of f icer.

It lras been brought to notice that in nany officespensionary benefits Lo Divisional AccounLants/Divisional" AccountsOfflcers are no[. beinq requlated ir: Eitne as a result of certaincloubts raisccl in reJpect- tsF*-ti1"- p,iocec1uif--.urrrfe-r-iiiicti -Elrese

auLhorisaFiorrc-.af,eto-be-tiEd6. III this comectiott, att-en{-iotris inviEed [o l.4-inistry of I'inance(Expenditure) tjo No.A-33022/6/

IX=コ薩憂亙亜整型璽Iコ聖螢」■11,92)whiCh iS Self― exPlanatory.

/2. The inュヒter llas Leen examined c■nd it is reiteratod thgごthe prttcedure contained ■n the above circular IIBy be fOllowodsしricしly so as to avoid tlndue hardship to tlle retiring/retiredDAs and DAOs. ~~~~― ―T― 一―一

3. lt iS′ hoに VOr′ /clarified that uc pensiOnaryliabilities in respecL of Ehe all Dlvisir:na.I AccowrLants wl:eLher

Fraid by PAo(AucliL.) or othe.n'rjse rviIl' nn--81{-!L -B-p;$!+roC,overrunent fur Lhe SaJIE Iranller as 'iequired at present'provideciEEat in'E[ch cases where the SLaLe Goverrunettt-s have taken overEhe work of auEhorisaLicxr of pensiop, Lhe said auLhorisaEionfor SuCh elployees who have not bcen confinned as IeqularDivisional ACcor,urtanLs but corlfirnred in l-lreir rel:,;r't:tivc cnrp)oy-

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No. 96Q/ACI1/SP― 1/13ラー94 .

r゙il i?Pyciliia[ted for inforrmtiOn alld neceSSary aCtiOn tO:―

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Page 3: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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NeマF De■ hi tJ・ 0・ No. A 32022/‐ /8罫一二G qated 5=■ 0092 0n the

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Page 4: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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Page 5: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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6" As f ar as c:t.egory (c ) cases -aic -ccllc -rneC-r - ii :

Sta-ue Governr"ri en'.lIo!'e: is ap2ein-ucJ as a DirisionaJAccouni,ant tu pnl ic: IrY'l. is treated a s on cieiu"etion rot;;-poit of 3!ylsional Accoun-rant u;rtil hc is coni irraeiin t,hat post.-'5.iiCitV soeal;.ing, therefore, irc .??ii:ruest.o be gov,:ned rr, tl.o iens ion i"r-ries cf -'he -respect'ivcS-,a-.-e Go.r-,.. un::ei whon_he ho ICs a iien unt,il he isconf irncci u.

'ijiri=ional Accouiitan1. Thc san: pcs i-"icni-," f li good in the c3se of ot,het S've"€ G:'vernment."pGy6"= "orinq

o., rj:rut,at,icn io ctner Central CivilF)cS-r,S. A9y Jup.jttrae na.4e in -uhe case oi Divisionali.i"rituntl of ' tni= category vri II be frough" wiihseseious repercuss ions in o-"hel csseS '

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7. As f ar as cetegcty (d ) cas=s arg cgncernGC, It-,:Vr';il-l autonat iia f fy -8" gore:,nel hi: .c- .Lfg-n9-19!-l.RYl-==-' t972'

.qi;;, in -if," .i=. -

ir: a. ferson ho I-d lng a-pcrmanent-rost;;;ai the Cent::al Govt' and re-l ili'''g as a tenp:rery-ri;i=iona1 A;;;,ntent, the qucsiicn-of oassinE on th=i:xdix in cioen ce io the Stats Gov=rnilent slroulj nc-" ar i-"e j:ecousc

if such " porJJn-"irl-i. itirl rrc: ceing. conf irsreij i.rr t]:eoost of Di" li"ionut--eciountan-" reti:e'"he vrcuIC be ::cated5;"; i"tir*a-C"nita1. Gcr,;ernemi employee as his ltn rrculdrri f',n1a by the pentr a I .Gcv ernnent ' S in ce tl:e s fs-"ernof sharing pensJxonary r-n cicence --G-u!''een 3ent:aL-;:"t ' EDd

S-;ate Governl:ents on se:vice slr:re L"'2s is has-il3en. dis o i:ePrrith from l.;;;itl" it-;;; -ot;iP oi bv *"his Depa:tilerr-u t:r;tthe qucst i.n 'oF- poioi"g on any' inci:-ence o! -Ecccu:-''t' -oi p:ns ion

to thc state G"rU;i.t,i in .,th a casc rrould nct erise'

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Page 6: AIT!=T E< r;araq, +i*q *q Bqe-rr Office Memorandum of ... · Accountants whether paid by PAO (Audit) or otherwise will be paid by the State Govemment in the same manner as required

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