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DEFENCE ACCOUNTS DEPARTMENT
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COAST GUARD MANUAL :
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Issued by the Authority of Controller
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MINISTRY OF'HOME
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COAST GI-]ARD TTAXruUAL
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Xssued by the Authority of Controller
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Translation
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MIMSTRY OFHOME
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PREFACE
This Manual contaius detaiied instructions for the conduct end clisposal of work, relating
to the mainte-
nrnce oF pay accounts and interna.i ar.rd.i of payment claims etc. of Coa;t Guard personnel to be carried
ort by Coa:t Guard Section oi C.D.A. (Navy) Bornbay.
\r
witl
2.
All
officers and members of rhe establisirment are expected to make themselves
fully conversant
ihe contents of the Manual ancl ignorance of its provisions wjll not be aceer:ied as arl excllse for any
dlpafiil:e from rules or failure fo ccmply with them.
'
3. This Manilal is a deparlm:nrai pubiioation. The in;{ri:ctions eonain=d therein are supplementary
to the rcles iir thc Civil and Defence Audit and Account Codes, Financial Regalations. Pay ancl Aliowan€es
Regula'Lions, F.R./S.R. etc. and shouid lot be_quotedSin coirespondence w-irh offices ouiside the Defence
Acdcunts Departrnent. No change, which invoives a substantial dgparture from the instructions, should be
cffected without the orevious appioval ol Controiler Geneial of Defence Accounts. Noihing in this manual
will b: held to supersed: an5' ;'tbnCr'rg rule or tlrd;r of the Government of ledia with whiih it rnay be at
V?f,3i]Ce.
4. The Coti:rolirr of De''ence Accounts l-\asf ) rvili be re:ponsible for ke':ping the Manital corrected
up-to-daie. For thts pu-rllo:€, ire .a'11 pfoE cre corrections whenever nece:jsary a:rd send the draii a-mendmeats
to' the Controiler General of D,-fence Accounts in duplicate foi approvai quot;ng the orders on rvhieh the
corfections propo:ed are based.
(R. K. MATHUR.)
C.G.D.A
Nnw Dsr-nr
Dr. 27-11-i991
fi)
92-MF(D)l66CCDA-l(a1
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!
I
fABLE OF.CONTENTS
Peqe1..: , Pacr
SUB.SECTION
CTTAPTER.
: Introduction &
I
Cs*rrn II
CnArrB.
Genelal
d.
Adminnstration
III
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10
7:
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Cnnrrn Vl
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48*129
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150-171 72-79
Xn : Transportation
Stqteq Coltract:;..::CnAPTER XIII ']:
:1,: .: I
:
Cnnpren
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:
80
173
8l
t74
8t
l7s ,. . 83
176. , ', 84
XIV : Stores Audit .
CberrsnXV :FinancialAdvice '
112
111'
85
178-185 86-87
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CHAPTER
INTRODUCTION
'
,rnrl
L^^-
Guard Ac t 1978 as an Armed Force of the Union
^^-.tit,,rart under the Coast
' 1. Coast Guard has been constituted
India'
in the Maritime Zones of
;.rd ;;ir.; Nationai interest
-through
of India for protecri;L:# 1ffi!il.exercises
Corn::rand
and
Operaiiorral
administraiive
oveiall
The Direclor General 6oast Griarcl
Coast Eastern
tL Bombay [CoIvICG{w)]' Coin'rancier
Commancter Coast G;;;"'\&A;iuto-ntgio*
and Nicobar
Anr,rarnan
Guard
cottrmlala"r .coasr
Resion st vishakha;;;*"ic-ovrcciFit:'"na
Districi Hqr, (ri) Coa'-t Guard Station'
-^
iccMCc(A &
i;i;'e"';ie;ri
:
,.l.rl.
d;;li'ii.s';;i;;;ii;d
inio ril-co,'"1 Guard
xir-s,;iionlE-n.ruu.s and (iv) Ssorc
Esiablishments.
t
GENtrRAL
-
2.T1reCoastGuardOrganisationismannedbythefollowingfor:cesl.;:..
(i) Regular Coast Guard Per:onnel'
(ii) Petsonnel on deputation ftom Defence
i,,i,
:
Services'
Defence sen'ices and police.
o._".oloy.edfReleased pefsonnel of
other civil department'
and n-on-8az9tt9d) on deputation from Defence and
(iv) crviilans lqryo"d
Coast Guard'
iv) Regular civr'Iiins'ofi
governed under the provisions of Fundamental and snpplementary
3. The€oasJ Guard Personnel aie
Rules for the PurPose ot :-
J' ,. 1i1'Travetling allowance
'''.1:
journey onperinanenttransfer
I
'
Gi) TA
(iii) LTC
(iv) Road
mileage
on ffansfer
(v) Ttansportation of personal eft'ect
(vi) Joinig time
- (vii) CEA|TF ,
,'"
rg35
Allowance n.gofutiuft ioiriJo"V
foi6*ttaii
pay and atlowances
si'rilar to Navv'
. :.
.:
ca.ssAccoLINrINGPR0CEDURE+ilRJr"iE$or.MAINrAINING:AY=A-P"R€VjDENr
and InPrest
Cash Accomting, Cash
disbtmcm
4. The existing p,rovision'< fo-r d-rarq!
i gi:.1':--t$-H"*Jryi
;"s"t
io t# r;rTi;;i;t
;e;;d suip* ""o sl*" ss{e'1s :
(a) Finarcial
xm
lfl"";iiJilliff
-
accounting and aduit ol Public funds prescribed
d Shore Esiablishments shall be adopted mutatis
"
Defml
Section-2,
1
Systen of Pay aurl Providents Funils Accounts
Ti3:?:#Jafi;iH;'i;A;"'i'oli;i"."iio'.Ji"gi'tutions
ror the Indian Navv shallapplv mutaiis mutandis
ioiCouit Guard Pprsonnel :-
t::}35:r"t":n"!3fJilrTlF inancial regula(a) Coast Guar<loffrcers including civilians staff officets
Industrial Section-4 of Chapter XII Financial Regu(b) Coast Guard Non-gazetted staff including
latiolls Defenee Services Part-II
and non- industrial civilians
General Provident Fund (Rules) 1960.
(") Provident Fund Accounts
CCS (Revised) Pay rules 1986 and pay and
allowances Regulations (Navy) 1966.
(d) Pay and Allowances
CCS (Pensions) Rules 1972'
(e) Pensions/GratuitY
CCS (Leave) Rules 1972.
(0 Leave Rules
FUNCTIONS OF CQAST GUARD SECTION
(Navy) coast Grrard section is responsible for
6. controller of Defence Accounts
:-
(i)TheMaintenanceofthepayaccoun^tsonIRLASystemofallCoastGuardofficersSub-ordiCou'a-bluitiunt (gazgtle{and non-gazetted' industrial nonnate Officers
"iA"iti"tl[i'Couirgm"ett-Ont Navy'ind A'F' personnei and Defence Civilian'
n"-"ipii,Li"ht'y
industrial,
sondeputation.
;?;;i;;;i"ii#;"fr".i;-crn-tidrcovt.Departmenf
and
(ii) ProlisioniSupply of funds to Coast Grrard rhrps
(iii) Audit
establishments'
Strinl/ fstaUlishments'
of Cash Accounts of Coast Guard
audit of personal claims'
(iv) Audit of pay and fund account and
and compilation thereof'
(v) Preparation of Abstract of receiptlCharges
4
F ,-l
^^^^'.-fa
'
accounts'
(vi) Maintenance of provident fund
of
(vii) Audit and payment/adjustment
e4diEc f,+4
(viii) Audit and payrent of otingcd
il4 d+ttaneous bills of coast Guard shipslEstablishment
(ix) Audit of
Pryrr*offsf
Pcfram bdls'
-ffimdr;*ift
t'i*i'1?J:8x'i's["iilt,'llff '"l1fl *#
""'H:#f,
(ri)
supplies'
General Cost Guard and othet administrative authorities.
Torcndsfinatrcial advice to Director
q" Bombay is
ur_
v"
CH{FFER U
ADMINISTTATION SE€TION
,
.&.T.he,co11ductand disposalof itenqs dealfrrithin tleadministrative
ll Office Manual-Part-Il-Volume'f
'
as laid drwn in Chapter
: .:: . .
i***ti:*t*j
'
srestiOalii4{-t.@:.te
-:- --_
-
the same
*-r
CHAPTER
III
ACCOUNTS SECTION
9. The conduct aud d.isposa! of itemr dealt ivithin the Accounts Section will geirerally be the same
laiddown inChapleiill Office Manual Pari-II Vol. I.
as
/
(a)
t/
for accounl,ng the entire receiply.}P:*ji.ll:
Cuard Section. is. responsible
'and_obtaining_reinrbursemeni from Chibf Controllcrs
OrgSnisation
oi
CoastGuarcl
i"=..rp,!"i
-;'&iit;"tJ o-iei;lt" und Cutto*=T'{"o Delhj- CDA{N) will function as a
of Aecp+nt"s,
details to the ChielCcntrcller
;;t;;;i;;fiid;;;J6;l;rt *ontirty SAo's Aics vn€necessarv
Acitunts'Centrsl Boarcl ol Erclse aod Custotrts, Nerv- Delhi
"i
, 1(?) The icc*int an,i exoend:trii'e in rcspect of Coast Guard Organisation will be bockcd 1o a single
-' Coa. hiad gjcr2ti.; uuCcr-hf*cr !{ead 8658 "Suspense Account" Minoi Head lleptt.tl
iti,,or"co* under- Majoi Head 0021 ,.P3!, 2041, .2049,' 2235.
Revenue-pd6*-L+r=*
.
to _ Defence^ Services aie irl-r'o- applicable to Coast
936:uitirl;sa6ie.
einj. eor I, irsSg,-67!,
Gua,-d qbnd!q11e4.*tA. view'fo identity the C.G.O. transactions Cafegory Codes 80 to 97
*ei u. gG-u=d ?-o Code Head s Concet:ned'
(l)
\-/ C.D.A.{N) Coast
'F
(3) Chequ$,IDrafts in settlement ol the rnonthly account received fi'om CAO, CBEC New, Delhi
'l' i*
to clear compilation made to code head 01020!49 '
"ijuti"o
faf fte
amount received/paid by other CsDA on account of.transaction^pertaining to.CGO will
t-'
^tJtoot?';";;6#Hiad-0/020/49
cluring the month, At the end of month.statement'of exo""Aii,]t"-i" pro-foii"u
inonth which
*ill
it relales.
tre'seni so as to-reach in the office. of CDAtN)-by 10th of following
r.{\
RD&Rcomnilation fromEDP Centre, Nerv Delhi, reconcilation is made with
t-' rtn rcceinrof
and amounl tcclutdto 01020149' Eironeous/$lgng
;;;;;; i-o*n in ttut.meirt uf expenditurcCsDA
in the month following the mcnth to which
IEirrt-i"i *ifG iectified" by crincerned
ua'insaction relates.
:
(6) The entire amount creditedidebited to suspense head. (0/020/f)Uly$9-CsO.A during a financial
'"' .,uuii"iil be transflred iUy minus credit/de6it to code head) to CDA (N) Bombay throug! Defence
L"".h;;;il;;;;;l;ride account foi March (Suppl.) & adiusted subsequently in tfdt'vears'
account.
(7) In
addition to the expenditure arising in the books of C.DA.'s. * 1/9+PSGuard',CIrga4isaincirred bv Dr4P.-ln Fovidir.gtau.q{,,cover^to the Coast
"' 'iiui?p;;ditri;."; ictual basis
account.
froir C.C-.E-.G
recoverable.
is
also
e;rA'dg"nisation
ry,SiA,-O.,ls
1@E$:
.
For this Dur'ose, other Cs. D- A-
'
"'
willilfu4e,C.TE'€{+F+JiSqry month the expenditure incured
ffi"d;:6:-bmcersistag emplogrod on auditr accoilnting, p.aynrent etc. rvork relating to Coast
cuara orgnisation trfu4h ttcir month$ statement o[ account.
on D.A-D. Officers/Staff incurred by c.D.A. (Na"y).will. be intimatpd to coast
il
in
throgh their monthly statements execept
rresgective
b rcspective audit sbction/A.A.Os.
9{ece$
by
out
Coast
wor.ked
will
be
actuals
the
at
charges
aUdit
at
Bombay,
ia.CA.
M included in the monthly expendiftrre return.
c
6
..'
:t:
(b)- 3pdgFt allotnnent for'QG organisation is made -by.G.O.I., Ytio. o-f Finance Deprhent of Re' yEqfo-IF (8,'& A) Ii{ew Delhi. C.G. Section besides watchipg the pri4:ess,of expenditure on
,Axlaip-tfO capital acceunt renders a monthly. _expenditure return to CGIIQ!s. A register
" .,.,,aitii*oaiJ*ii.is maintained to watch the_p_iogres6 of ex,penditure. unusmlly iow bookings/
, .r .. i'ieavli bookrngs, are brought to the noice of. CC*iQrs t9 enable them to regulate the €Ep€niiture
'bl{ .riappropriation or 6y obtaining additional funds.
:. '
(c) Operation/nranninglrnaintenance of two (in num_ber) Petrol Boats belonging_to Deptt. qf Indian
'-' Oit Corptiration, Govt. of Iadia, is entrusted to Coast Guard Organisation,.Recovery:of Charg€sin'that bonnectiori rvith reference to G of I, Min. of Def. letter No. OPl220ll34 DO/CG7D
(N-III) dt. i3th Feb. 1984 trom Dept. of lOC is u:ade on Half yearly expenditure statement
oa th6 basis of details received from C.O. CGS Vadinar, NPO, HQrs CGR (West), is suAmi,tted
to fOC for remitting the expenditure, cirequesldrafts reeived from IOC will bii adjusted by
,
crediting
0P2Ol+:9.
j\,TATNTENANCE OF DEBT
t*T
nnqsren
(d) The general rules under which amourts are compiled under Debt lleads are contained in Chapters
18 ;nd 19 of Defence Account Code. Detaih,.of bmqunts:compiled'under the following Debt
Heads will be recorff in he 1qi{erq.re-&.s to.belowr:-r-
I-Ilcfqft
1-
'
.,,
:
Sa@y'Ptposits
.l
:
.
,
,
ol0|7l02
.
ol0t7l04
.0lot7l05
Deposits in thb Provident Fund
Av
.Ap2f,lss
S- Advances
l. Lamediate Relief
0/ol8/01
2. Imprest Holders Accounts
0/018/60
.'itr,,
eDA's Offrce
o/018/61
.
A,cconnts
,
Ren! relating to Director of Estates
olazarc4
All code Heads are required to be prefixed by Category
IV-Loans and Advanccs by the Central Govt
l. House
-Loare
06
for pr-oper identification-
to GwL
SenG
Building Advances
2. Bicyole Advance
.
.
:j:
3. FloodlFan Advane
r.:.
'a_':
, : l
061012120
861012122
5. MotG
0610t2123
the provisions contairred
in
Para ,158
.
io
171
of
Officc
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ii.tli'..,The,:coneirct,rmd .disDs:al of .ryorj deali .with:irr:thgr.disbgrse-rr
as laid'down in Chapier-IV Officei Manual Part-II, Volime-I.
.rent
cectrsi
a4l:
ce@4ry.:&,.*h9 dapc
bc the
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CHAPTER VT
Idger
Wing No.
t
. P.eM(s)
(1) Objectives
t2
(2) Introduction
l3
(3) General
t4
(4) Functions:
1. Opening
of New IRLA
2. Issue of Authorisation Slips
15-I6
.
iz-rs
3. Duties of task holder in ledpr wing
19
4. Incrementofpay
20
5. Grant ofpromotion
2t
6
22
Re-adjustment ofpay and allowances
?. Grant of House Rent Allowance
23-24
8. GrantofGoodConduct pay
.
25
9. Deprivation of Good Conduct
Badge Pay
26
10. Restoration of Good Conduct Badge pay
I
1
.
Grant of special increment for small family norms.
12. Unit and Charge certificate allowance
27
28
29-32
i3.Chanseof Brareha=ryf,9,lf..s$f tiopof Btanch.
g! i '(Duty1 Allowance
141-.99a*$
34
15. Grant of concessions to personal recruited/posted at Andaman & Nicobar Islands
35
16. Grant of Kit maintenance allowance, hair cuttinglwashing allowance
36
17. Grant of diving allowance
37
18. Divinig pay and Dip money
38
19. Diving qualification and reta
39
:,
:
_' r'
33
-
20. Grantof Handlyrng money
4A
21. Graat of'flying pay
4t
22. Grant of flying bounty
23. Grant of expartriation allowance
42
43
24. Fixation of pay of Re-employed pensioner terms and mnditions
25. concession for Navy Personnel permanentlyabeorved in the coast Guard
44-45
26. Noa-ctretive Aecounts
47
46
10
OBJECTIVES
12, The objectivos ofthe wing are :-
'
(1) To ensure:prop., maintenance of the entitlementlRlAs of all Coast Guard Persoucl in the
. payment control of controller of Defenee Aceounts (Navy), Coast€uard Scction.
(2) To ensure prompt anci eorrect authorisation for payrnent of their entitlements including incrcments.
INTRODUCTION
t'
13. The pay accounts of the Coast Guard Prsonnel are maintained on IRLA flndividual Ruanie Ldgpr
Account) system, The accounts are closed monthly in rcspet of officers and quarterly in respcet of
$ub.ordinate Ofrcer, Naviks etc. with credit/debit balance after taking iffi account the paymnt of advan€es received by them.
.'. .-=*.,
.
there
are two sets of
-
IRLAsiIPAs
(a) The entitlement IRLA
1b) The disburscmcnt
.
is
IRLA
GENERAL
14. Tte endtle.p- ent IR.LA'Bf each individual willbe maintained by the LW I and disbursrmont IRLA
msintair€-bY:.tblL. W= :ilf ;' "':::.'
EntltlementlRlA : Officers :
(l) IN (Pay) 223-AAuthorisation : Officers consists of part-I, as per specimen given in Annexure-I.
I
(2) fN (Pay) 223-8 Disbursement : Officer as per specimen given in Annexure-Il.
Annexure
Annexure
(NorE
:
III : IN (PaD 224-A : Authorisation-Sailors.
IV : IN (Pay) 224-8: Disbursement-Sailors.
Forms.applicqblg1oNavy havebecnadoptedmutatis mutaudis)
FUNgNONfi
'
Opening
of New IRLAs
I5. IRLAs will be opened on the authority of notification of entitlement/enrolment order, @nforms,
CE orders. Gazette notification, Govt. sanction letters, received from ships, Coast Gtrlard Rccord ofrci
and establithment and last Pay Certificates received from previous Pay authorities. Every IRLA opened will
be alloted pay account number as per casualities_ notified by_ C.oast Guar_d_Rgcord Qffice in their drafting
orders (enrblment) and to watch continuity of numbers allotted. A personal file for each individual alongwltt
the IRLA will ahb be opned. All the IRLAs opened will be gntei-ed in a separate Register.
New Pay accounst in respect of the Coast Guard personnel will be opened on following ocesioas
:-
(1) Appointment/Enrolment of Coast Guard Service personnel/Officers in C-oast Guard Scrvice
iniludingdeputationists from Army/Air Force etc.
(2) Promotion from lower cadre to Officer's cadre.
(3) Changeofbranchanticlassificationofbranch. :
(4) Permanent absorption or re-employmcnf/rc@3 of
o&rs
and sailors from Navy.
.GedormslDoEs
a
.
Genforql IN
gherlat€ on completioo o,f initial
',
,. .:..
!rg-}'!{*,9"N fpp$ 238-A
3. Advancements
Genforms
4. Periodical Inerements
As due based on Genforms DOE/PIC.
':
5. Good Conduct Badge
.,.,,tN.,-l
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'i,''::.',:,
}'[email protected]
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6.'Kitrup'ffi't.t''
a
,t.
''
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,'
7. Change of Branch
8.
Deserters
..', '
14 /DOPS
14'.
'.
=,IN
.
: .'|';'.
.1
''DQAs/Genforms
DOEsiGenformr
:
9,: :.Un-it, Ce-rtj$cate allowance
(LowerfiIigbcr)'
:B.ounty and Su.rvey p.e-nfqqlqs:,-.,
12,
Authorifu
Casualty
13.
Nil Pay
Discharge/Release orders DOPs, Letters,
Signals etc,
Sllp
GenformslDOEs
14. Re-employment
Resumption of good Conduct Badge$ on Re-em-
15.
DOEs
ployrnent.
DOAs/DOEs/Genforms
Miscellaneous
16.
Initial Certificate from Commandin€ Ofreer.
17. Flying Pay
:
Issue of Authorisation SliPs
tT. An authorisation slips iN (Pay) 22hc,224'{Ann_exure V + If-I ig d,ocqmen!41tr mediumt$ror$!
which'lW I Section will infimate io ifs correspording L! ll._gection-the ba* entitlement of pay 99!
to..L-W
ufio*u*" of Coast Guard personnel ineludirigofficers-and civilians. These wjll be the.authority
slips
personnel
concerned;laqlhorisation
will be
B*v-nA-Aiiq.wanc€s
fo
in"
OiiU."rrft"i-"f
ifi"'irgrf-t.
i"iiiA ,in*t"ver tggre is initial incre*st and Subscequefi increase/decrease in pay and allowances in duplitv carbon proms. They'wiil indicate :-
"uii
(f)
The
snk,
name and Pay account number of the concetned officer and navik etc.
(2)..$a_rysqf.. nit.
.-.,..1'3)'T,he;a-uthority on whioh
it is based.
(4) Thedateofeffectand rates of pay andallowancesduepermonth,
'
(5) Authorisation slip serial number and date.
Authorisation slips in respect of all Officers so prepa{ed will be submitted with IRLA and relevant
Airoutlti ofrcer for approval. Authorisation slips iq^respec! of civilians, sub-ordinjrtes officors
by.AAO/SO(A).-Thc Accounts Ofrcer,. Assistant-Ac-counts O-fffl"g1, SO(A)
& Naviks *itt O" approved
^ ^*iUjltgg.in
thb prescribed colulls agarnst thg pay'and allowance details.
documents io
"ft"t-""""n"r1_-_JE
::A'nthcrisltioq slips will be numbered seri4lly, Asgpar,_qtg series
o_f
nu_mbers being allotted
for each
,ri.,nfrr- Ana
in the^ resister of authorisation Slips vide (Annexur0-V). The register with the original
\-.t:j"--.' I*ii*ir*iion"ntered
slip will be han-cted over to the correspondiug Ltil II on day to day basis and their initid obreview the authorisation slips register at the
iuir"O i" the reiister. The AAO/SO(A) of sub-section_will
of eu"h -ofith to ensure that ali Authorisation slips enter therein have been handed over and
""a of LW
II task holders obtained'
initials
. ,-
Wings
.- ,,19- .E-vgry A.-uditor is responsible :-
' ..
Duties Of Task [Iolders in Ledger
:
.
-..
:, ..:'.11i 'ri'
(a) To maintain list of ships/units formations aritl *ratch'receipt of quarterly nominal rolls.
.-
(b) To maintain card index of all Coast Guard personal whose accounts are maintained.
;hat no name of Coast Guard personnel +vhose aceornt is held is omitted in the
nominal roll.
(d) To carr5r out adjustment of GenformsiCE grdqr Part-I€ndP-a*.+ PIC, DOE, DOP and make
'-' *y chinges in"the pay and allowancec, in th enti6ement IRLAs'
13
{d,Te,.i,.g$l ltl.retisteres and'complete details rvith
(f) To carry out
scale audit check with reference
reference
to,:io$&et'igq aviilable.
to nonns prescribed.
(g) To maintain work book where in all letters, Genforms, PIC, CE lists etc. will be entered and
-' submitted daily to SO /AAO and weekly to A.O for scrutiny.
(h)'!o
keep'all the I'RLAs pertirining to his task securely in cupboard and no lRlA/docuceent is
lost.
{i)
To watch replies to'the original references aod issue
fi)
T_omaintainnots book
reminderi,
,,
,
of order and note all the orders instructions.etc..qffecljng.pay
qnd-.
allowances.
passing
promo-
tion
:: :!:i:rri
::.:+j::::::
-:i::i' :-.i..:.:_-=:
i::.
of
:
a =:--.:-_-
tr4
PeV)
(31.-Tbgr,
the sacle of pay of the grade has been shown cortectly as per eC$,t$,Sv.W4
:
:--- :l:..r..
'.:.'
.,
Rule 1986,
:
-.9"},.$b€.1thedlroqoti9Riswi{''hinthqauthodsedlimit,......-
---i ,{5} That in casp of .promotiog on traqsfer
(6) The pay fixation proforma
authbrity,
the joining time availed
is completed
of
iq in accordance with rqle,
inall respect and.,nas leen 4pproved by ,the-competent
After the scrutiny of the above'doeufiient$ the authori-sati^on siip will be raised forapproval and transferreJto-f-W If through the Authorisation Slip pgister for further necessary action.
ge--Ailjustment.ef
{U an{Al]gwarcs
#
22. Thepqyan*allowancein theentitlementof
events
:-
O)
,
IBl-As..*lleqiiireto-be re-adjusted on the following
..+.-'::
Reversion to lowerranks
(2) Increase in DA eqd.qfF-allorqale
(3) Retuioa in iEqlgqr .49e,to punishment
(O Crnge of brancb/cadre classification and re-mustering of groups.
-:
order/genform, CC lists notifying the casualties and Govt. orders for grant
adjusiment will be made in the IRLAs and authdrisaiion slip prepared far
enward transmissibn to LW II fo1 crediting in the disbursement S!$:
11n
'eei156ft@efgiSg
De nbiessry
..f-effiEqA
ffi;fAd
-
.,.:'a..'
Gr-apJ
-:-i'
of Hsuse Rent Allowance
23. House rent allowance and compensatory (City) atlo-wance_are payable with' r'reference to basic pay
'
adts
place of duty
irreslsiveof
th&#*gidweof,ibQqsL
ryaBl-
HRA fiil1 be adaitl€ to the ofrcer and Coast Guard personnel other.than those lxovided'with Govt
onrlq a 14g[,=@i=14!!g$q.1!oeoq furnishing the sertificate to the effect that they incure some expenditurc
.,'...-1
'.==-F,
''' '.
:
House Rent Allowance is also payabletothoseirfiolivri
intheir own
fiou-se subject to the condition
they areincurring/contributingtowards houle prpp54y {oJ the rnaintenance of the
24. While admitting the
gnAit
house.
_
that
l
witt tre eiiftir0d.that:-
(1)
$y the competg.nt
t-' The.prescribed certificate has been signed bv the individsal
R;$ andgo..g1E5igged
l=
autliority.
'
:O) ln case of ttansfer if the individual
'
'
admitted beyond 08 montbs
Eit
fron
(3) The HRA is admitted for thfs!
ceeding 180 daYs at ttPEqe*C!
(4) Thea[omaacs
con
(fl
'= lhs
g
old duty station HRA is not
.tlran 90 days, in case of temporary transfer not exhe w.as entitled-to at the time of transfer.- -
Sgn{hq during m,edical leave w.ithglt,p,errniqsion of tho
individlal re,sldesjn g;ccorlmqdation allotted to his
Gbvt; Atttonoilious'bodie,s,.'. Fublic Undertakingi,
Itfunici---,
the
anowatrce is not admissible
-Central: when
by
Mon/taughtei etc.
ba$t;ei,
P6* Tlust
. ',.,'' , '
-
-
l5
Grcntof GCBPay
'-, 25r..€oodjCq6-dsctsadCe pay shall,te,admissiblegt,.the pre$cribed rates 1o Naviks (i.e. Coast Guard
ORs) who are granted Good Coneluct Badgg inaccordanee .wrt! provisions contained iri'Regulations for
NaW. The follorving audit check will be exercised :-
(1) The Nirvik has completed the requisiteperiodt'af qualit ng
se-rvi-ce
forepc[- Badgc.
(2\ His conduct is qua,b,fS fer-1he.a"ward.: The miqimun requirement is coqti-nuous Very Good
Conduct for two
.' yearS'q!tgdkonable service immediately preceeding the award of the Badge.
(3) For the 2nd and 3rd award of thb badges the Navik is in continuous possession of the preceding
ba={ge.for1!pon!hsofactualserviceimmediatelypriortoaward-of2ndor.3rdbadge.
(4) The GCg..turn'fli.I i+l has been signed by the Commanding Officer oi Ships/Estts. and raised
,,.,,r ,- ,bl the,Bur-€.au,o,f Na:viks and columns of GCBreturn ascorrectly frlled in andparticulars fur:'.r
qished
therein are correct with reference to the fuforna€on available in the IRLA.
Dqrivationof GCBPay
It will be s*a thit::--'::=::'L-.-:.i
(l) SeB.,Fay.E-, e+ appropt'iatety
26.
with e&et trom the date of punishment.
(2) The tlme yhiqh
of
counted towards restortion
badge.
: .'.:,
(3) Aa e,ntrvis made.in thE service certificate of the
Badge.
: +:- - -:a:
Conduct
that:.=(1)
(2)
.-
.Q::.n-
-16
(3) The spouse have not
::'
I
less
than on
-
4or* thoa
tbreq living childrec.
(a) The sterilization operation has been conducied.by.-Govt. hospital CGtrIS, Voluntary institution
getting grant froin Govt. or any other institution.
(5) The smployee who has undergone str rilization operation will get personal pay from the fi-rst of
the monthfoliowing thedate of opelation.
(6) Thebenefitoftheincrementshouldbeallowedfromthefirstofthb month foltowing the date of
operation.
(?) The pay has been sanctione{ by the. h€ad of the department^after satisfyiag that the prescribed
coniitioqs for t_he grant of sfpcial increment have been fulfilled.
(S) The personal pay has been allowed eiiber to the husbaqd or the wile wbea husband and wife are
government emPtoYees.
Unit end Charge Certicate Altowance
29. Engine roorn artificers and Yantriks of CoastGuard rvho are_on contin-gous service ter'ms will be
granted unicertificate and charge certificate allc rance-provided th,at t-hey are ro-engaged'or undertaken in
frrlting to re-engage to compl6te the minimu:l quali$ing service for pe4si.eo.?t rhe rates'prescribed
io pug* 178 or P & A Regulations'
Both the allosences sball aot be drawn concurrently. Special rat0 of cherge_ certificate allowanee will
be admiJsibh forthe period of re-ergagesgnJ bey€nd 15 years provided tbe higler rate of cbarge certificate allovane hnd 6een tlrawn for two ye+rs.
thelsrerrsteof
charge ertifrcate allowsnce ehe!! be
iilddbb
30- (1) I}uring the period of their first ten y-cers Fqgag@m-t
date' of qualifying for the eharge certificate.
on
com.pletion
of two
years from the
(2) During the period of re-engagement beyond ten years to !h! date of pensiona.pdfrom tle {a-t9
-clate
bf comoletion-oi ten yeais service since attaining man's rate or since the age of l7
folloi#ns the
if thdy are alreadyqualiJied. for the charge certificate or from tbe date of qualiffing
is
later
.wn"icnever
viars
-for
charge certificate whichever is later.
31. The higher late shall be payable duriag t!9 period of engagemcnt.to cgmplete tp9_tine of pensioa
frcm the date f6ilowing the date bf completiof of l0 years, since. qtqining the ag9 of 17 -years yhic!'
ev-=- ii,ater provided imtqtrg l,owprra-te-bas'besa drawn for a p€riod of two yearc after qualiffing for the
sffcate
period of first teo years
Norn
'
"" :-The
.-
,"
engagernen-t
feferrd to sub-para
above shall in case of those of ERA
transferred to continuous
*?-fi"ttif.r *ii" n"*-rigo.af6iiigh-: years engagement'and lrave l-een their
period of eight years
;;rrfu ;".i'bave re-enga[ed to com]teie the time of pension including
engagement plus two years of thei r peri od of re'engagement.
32. It will be seen in audit that the category of Sailorsfi.{aviks the couditions adnissible, t-hq rates and
ottrer.ildngJ as mentionpd. a,bo:re.arestrictliar{hered ts and ate suplrorted by Gegfgrtn$praft in Orders.
Change of Eranch anil Clessification nf Brnnch : Nsviks
33, The authorisation IPAs are required to be changed according to their pay-sg-ales admissible on
nec6ssary qualifcation. On receipt of the DO? from the Bureau of
cnanee of Uraect afier acquiring
-be
ta[en to raise the ant@stion slip for approval and for onward transMvi-ks necesrary action will
actioas to LW Il.
Grant of Deputation (Duty) Attowance
34. The deputation {D1;ty) allowaqce at tLe prescribed rates norifed by Goy!. ,from time to timo will
Ue cr;te,fto if,ose inAiviauali who are transreried/appointed on temporary basis to other department
pro-videC the transfet is outside ttie norrnal fielci of eployment and is in the public interest.
4n
LI
,--
al-^,
be,{q9n t}rat
Whiie aJnittin$.deputati.on.(Futy} altrowaec€.it wjtl
(li The'**ooot
:..-
.i
-
pay'
admissible is caleutated on basic
,:-'-F*,tq*'T#{,i?^!L1*qili#,#lFfF:,*H{::;',;ili"d}-*i{1k,$:},#"i:*ll[
:
vears the sPecific aPPror''al
i- ua-*ittt,i flor sufi
9
cx;c'r;;:n'
CCA' H-RA etc'
t::O
counled as pay for rny other allowa*t.
": :O'
the maxi't ' the period of deputation,i":^:"i:f
ltion the basic pay plus'deputation pay is not exceeded
(4) During
=
tt?'J#
orittt fixed pqy
Ol U
'
'
t"t
'
of'thepost'
'''laomr"uiJ."i;il;*t
:'''
and Poste'il at Andaroan and Nicobar Islan.s
of Concissior- to Fersonnel Recruiteil
recruited aad posted at
admissible to coast Guard personnel
35. The following.concesgions witl be
Andaman--and Nico6ar trslands 1*
, ,Grant
I
(a)
.: , -
^
CompensatoryAllowance
-.-
:',.=-
i"..,-,' .",
'
(b) Special compeflsatofv au-o*qs€,=r..;;':-':: -:.r,-, ' '
{c) Andamaa SPecial
PaY' .
l
ribed in Govt' letter
whileadmittingtbeabove.allowance.itwiltbeseenthattheccnditionsprese:
as notified in Govt. letter from
have beg fu-lfilted-ald ta9..a11owan",'TJ.,ial'iita;ii,;iliibidtates
time to itme-
Hatr,Cuttiag
a.xd
Washi*g Allonance
rates and aq per conditiqqs laid
==.:-i5f ;.:g#ii';.:seen,t!1t-tbel.+f lovialge is admitted at tbeprescribed
,Aooiio''b"vt. Gttar issued from time to time.
Grant of Diving Ailowance
37. Coast Guard oscerft'{avi$ y'ho"T?
ai the case may be'
fees l1t?lTt^i.lt:';3'f,:
are eniitled to diving ""ff^J*"nttjteiainin3
;*3f
mulgated
i-ees
in.re
clearance diving cadrg are pr.o.
Hd.Naviks wbb are quatrifiec1 and aTe al1otted.tg
clivers and retaining
'nr"'ait'tluqer
5. ;-it'i:;;;tttwun"" in respe ct of clearance
il3
1€fffifi
admitting
list. while
daily
IN
:F\'tr3:iXtl1\tuf;
of
autlioiity
the
on
lr" ,-"
?f;ii??"i*iffi ,i}ilts-,li:ils:;*m;il*;:if
"Tuimed
notificd in the INDL as having been qualified
(a) The name of the Officer-and Naviks had been
to the'respective cadre'
'*' u*-"l*utance diver/ship/deep
i#fiilApiiit"a
(b) The rates are admitted correctly'
''
diving cadre as seeo from the noninal
exceed the sanctioned number of
(c\ The strength does not
roll received for the PurPcs'?'
DivingPaY/DiPmoneY
':, '.
!o the qualife$
r"-ri.idAer*i;from'time'to time be ddmissible*iin
tne i'utn6ri'
."",?*ojXli*Tlfl*lyrli!T,X[ii',,$"Xf.in@iipili"ofrcer'
il;iih-
atii6i?#iffi#" p'".ii*
:r'- -'.i
c;mmandiog
vabie under Regulating 148 (i) P &
4
of"iri"'"e"rJF_'y:t
'Jffffiffi!+""ryi#"';;;.;ai;s
""
* "j3,3,,'J,3gfixTf;
in dicJmpression
are qfiliii;g;;u.,t'unA'ui;nOants
videil-thar-rpy
ot
receive16.3-gry$;r-#iioi.;]'i'U;;'.asdive1s...........
.tt.
t.li-
.--.--.:'--
Regs (Navy) to diver will
f'tmjr:lt im;
reeompresslor
l8
eatering and
/e]l The neriod for which payment is adpissible will be the tnterval betu'een tb€ lime of
pressure.
leaving
or
enrering
of
ti-e
th"
r;;ffi.i"o-r..t5i,ir[o
thatxi
i#i;
(d)Theattendantwhenattendingontfaineediversarealsoentitledtodivingpay.
.
cadr-e,of clearance diver shall be enJitled to dip
(e) A clearance diver who is borne o! the authorised
n"s. ias-A p & A (Naw), so lons he remains in the clearance
*"###.ffi;i";i;;;#6ild;Ain
cadre.
diving
qualified attendant will be admitted at the fate of usth of the dip mofley paid to
eleariice divem oir whom he is attendtitg'
ffl Din moley to
Dtving Qualification Retaining Fte
**ihlil,i5i"ii3""'rf,%nlllo"",*l'l?'X#*";{S'&"ry,.#*U';l1:*t"T'iff!bK3.;':'
r..r
duties shallnot be eligible for the diviog duties
Naviks who become unfit for {iving
unfrt'
as
declared
aate of his
or the retaining
iiin'ili
in Reg 149(l)
The retaining fees prescribd
will be adnissible in addition to pay admissible in
Reg
148(1fif F & .{negs(NavY;'
Grantofltrerdlyhg MmeY'
-r6otit
40.Hardlyingmoneyqjrr"leqgfr^bCoaslGuardofrcers/t.laviksinclu{ingthosebelongingto
i:oncerned'
oo b6ard ship
,..oiipuifr.,
be seen that : While admitting the allowance it will
genform notising the grant as per rates
(a\ The amount is credited in the IpA with reference to
t*'
time to time'
frLscriued from
coast Guardship and living condition of the
(b) Theamountir."dntJq:"::lgi-4gtotypeof
'-' iLiP"t notiffing in the genform'
(")T;*1i"r#f,r*ff l11#$fl i:1"*Tffi:ieA$ira'f.H:n$*,r$Holl:landforthe
to those ofrcer and Naviks who have spent
(d) The hardlying money at montbly rates is admitted
ship'
board
on
a
in
month
atleast 8 d;;t'/ I 0 ;;it iitpt"tindy
Flying PaY
41. Flyingpaywillbeadmittedtocoa.st
Guard oersonnd imesoective of therankwhileundergoing
andrares stipulateirin Gorr. orders issued from rime
initialflyingtramlng"T;;H;JffiJ.iooiiioot
to time.
42. FtYing Bo@tY
42.
uu".Tp."?Hfr
Officers/Nailiks of the ev'iatioa branch who
fq*::'lt:.f., *:'i.'fs* r the aut'horities.cadreb of pilots.and observers
x5+iliE^l'::i:*,;x"1.,"?*:*gl#if
S:fi to their normal pay and allowallces.
bf ineir aiicrew service in additi<'n
fltus ro*.!v *lL
91
1il.".#Heffi#i;;if,"'p;ft0
19
Regulatioas 98
The alloryance is adniltecl ry-pelgoqditioq and tates.sfipu.-trated:,in'Govl"olderiand
(NavY)]'
of P&A [Regs.
to ro-ianA
rit
:-:'--.
:
..''.....'....:.
Expatriation Allowance
outiitle th-e limits-of the area specified are
43. Coast Guard Prcrsoqnel ashore Ex-Iadia ald afl94t
entitled to expatriation' allowance'
(a)
Nortb, longituds g2o---2l'East South latitude 15o North then East
-45t
**' East of Lice.-.-.2ou
il"ioigii"ti 95i-Eest then due south to Equator'
(&).Squth of 'the Equator.
(c) West oftbo'meridian of 600 East as far as south o-f"theFqtrator'
It will be seen thst :-
,
0}Theallorcanceig.paidwitt.reforencotogenformnot]rfne.tnecasualty.
(lr)Ratesprescribedfromtimetotimearecorrectlyadmitted.
(fir) The all required condtions are fulfilled'
(',
not admitted to perqon$ in receipt of Qompensatory allowance and daily allow.
*;"".g?:Il'd;js
Firatiou of Pay of Re-emptoyeil Pensloner Termr anil €oniitlons
on retirement/relea.se fiom such service
44. personnel of Defence Service as well as of Police service of service laid down in Govt. of India,
uoa
iriirci*r
be re-employed in th" 6;;;;ri*d "oJ.-r
"ooaitions
as amended fron time to time'
12'7-79
Min. of Defence leuer{iiOfOipg5/CC/p (X-U) dated
fl#ff*{pi*'f
'
*o*
m#llr:m-rl'fl;-*#*r*i?,ti*nu:;fl;ifi*iil"'l::HiTii:n*
pension equivalent gratuity qqc)
effect from 01-8-88 the entire amount on account-of
ex-service
men who held-post be lgw
of
In
the
case
(ii).
pay
n.i"i thJ
snal u" ig"or"o
case of civilians wbo held post blow GPA
and
in
Forcis
i""ii'ir-rj.fEnce
commirr'itoiiA
the entiro pension and pension equivalent of retirement
po.t, at
,-Witn
*iri[
iiJtlu
ignored'
ienefits shall be "itrt"lt-retirement
points will be seeo :45. In case of re-employed officers the following
(1) Govt. sanction exists for re-employment and notified in Genform/DDE'
and re-employsent.
(2) There is at least one day's interval between the date of retirement
pension etc. is called for from
(3) If
the ofrcer is pensioner the Aetiits of last pay drawn, retirement
-ih.
'-'
pension dnctioning authority'
civilians pe4sioners who held GPA
(4) In case of-service officer belonging to the Defence forces andpension
equivalent of gratuity to bo
pension,
of
500
Rs.
first
th"e
oTtiiit.**oi
lpst$ ut toili*"
ipored.
4R
t"v
Sersoiiser Fenianeduy
:
:
4.6r:Jtdd;U--uu,."
corce*ioo
eb.o6-d
il*€coct
who arE pefmanFntlfebptElln the Qoast qqq{yillbe$itle$ cqtain
in-Guvtni"ttef No. gg/sc/tzot/71 D (N-ID dated 23-09-78 as extended: from
**onael
"ritip*ali"o
'' . ,
.;6i;ii*t.rne'importantppintstotFsenwitllie:;
, (l) tho pay seale,whiob u; ioOinHrlaf islin reoerpt oo ht'64
'
Ghrard
,',
of hb absorption in Coast Glard
is Protected.
Nalal serviqe reridered by.individugi shdl be;coueted forthe purpcise Of leteeaina*'tz\#.o6re
.+ino:of-his pepsion at tfue tihe's{retiremebt frbm tho Coast Guatd.
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:.
ANNffiRB,V
(Seo P4!f,'17)
AuITIORISATION.SLIP
(
'.i,;..N;.i(Fay 223 C
' , ,l.
...
.
.
oFncERs/r.{AvrKs/ctlln rANs)
Fersonal No.
of casuality with
2. Nature
,
Eay
!{nr
rhdr
Co$f Gq4rd
Accounts OBcer'
Pey
Eonhiy.
92,Mt{D)166@DA-5
CG CellCDA (N);
__ Eombay.
:
3t
ANNEXT'RE VI
:.
(S€e Para 17)
I' ]r. Gev]2i*€
AT]TIIORISAIION SLIP
P. Ns.
:..
Name
Rank
Serial No.
Neturo of Casualty with Authori{
:
Enrol/ADV/HQ/PVcCB
Ship/Erlt.
l-,
..,
,.r,
.RATE'OF TPAY,
Monthl
----=-:--
Fa$icPat G.C,E.
Pay
AND AI-LOWANCES
K. M. A.
Total in figuror ard
Dearness All.
words.
--'-
2. Paynow
fftod
A. O.filupdt.
C9. Prt
Ofrcc
CDA(N),
:
:
c.€. c.ll.
1:
ANI.IEXURE
eoast Guard Pecsonnei are Governed under the
VII
,
I
,_:,.
Provisiofi,following Govt. 6tters, ;-.*-,-',.-. ,t,,
1. Tcrms and conditiors of iervioe of Naval Officers while on tloputation-to Goast Guard.
2- Terms 1cA.. q$i1iosi oJpervice of Defence Service Personnel qtr deputation to eoasi,G*irdG.r.M.D. rette*.,:ry3...
N-rD &atd 24-tL7e letter An/oiz8/cafiQl'.
'
z7llCGlD (N'rr) Ct. 4p/01?s/8e)4cef/D
3l-3-80.
,
3. &neesioa,'for Indiar Naly Personnel permanently absorbod i:n the C.oast Guard.
cI MP letter cGlscllnr?UD (N-ID dt.23-og-78 as a@e4/e,4e,nded.
coditbm oi.errr$- g,9ael Guard Fersonrel.
MD_LctEr-_CGrr_Q/sgll4uvlcsp (N-lp of
& pLlot?7l7g7lcclD (N-rD
^2e-0e-78
r-
5. Terms and
PApI24CGHQE60/CGID (N-iD tit. 28.2-80.
;:<?.:r_:a:-i;.:ir.'.::i:.-:i.
.:-
i.:ij:.:in\.::1:.,. :
::
33
3-t2-7e
,.
'
':
r:
:
.
l
FLY LEAF INSTRUCfiON
1
Fly loaf instruction for the maintenance of register for opening of New IRLAs'
Object-=:f okoep' a record of all IRLi{s opened aud for whicb eards havebeeq ope=oed' .,
(S# para
l$
Thoregisterun11bemajntainedinthefo'r9asshgwn.-...
habrilarsdf *il*w.trRtAs openea will be reeorril€d in the registorandeaeh.entiyinitialled
maitoqelo@al.',.
1
subryitted !o the officer.iallharge monthly
.Th"..."gist"rwilt be
t
FLY LEAF NO.
.:
I
REGISIER OF OPENING oF IRLAs OIT.ICEES.I!{AYIKSJCwILIANS
Sl No.
?ersorul No.
Rank and Name
of tbe officir
Narne of Unit
:-:-3
f,|ate/Mootb
openidg of IRLA
Date/Mooty of
opcutios €ard
Indcx:
Isftials
by the'
:_.,'!i-
'1.
-!i
i
35'
FLY LEAF INSTRU.CTIO.}{ NO.
,,
2
Fly leaf instructions for ths fiaintenance of luthorisation regieter
O6ject--Ta ensure that all authqrisation slips preparod by LW-I reeeived by LW'II.
(Seo para 18)
Agthorisation slip an important documents htiving-finaneial- beari.ng. It is e ssential that it is accoux.t€d
for uilvJ* tiaeg. To dnsure tire above requirement a register will be maintained by gections of ledger Wing-I
wrll*be entered in this registq.r-q,llqti4g serial
All;;iil.;ii;; *tips'iitut approval Uy the AcccuntiOfficel
hil.il;h;;;;,'f6,autLo*siiionlstip witt be received by the LW-II duly appendlng tbeir initials in
tokea of having received .the4.
TbiSfegisterwi1lbesubmittedtotheaccorrnts.officoron5tftofeverymontb.:.
a
E'LY.LEAF NO.
.
Sl.No.
AUTHOETSAAIQN SLIP
Namo
&
Renk
FayA/c. No.
2
i
REGH@
I
,.
Datg of
ofoct
of
,
' . . a4ju8fihgrt
Nq!q$
,
34
;'.: !-
56
Iailial of
ryqgtglngrndit
LW-U
-
*'F
iiit: '.
P*"o($
..-'. 48
';',, -'19
(*), opiiniri'ofitsbutsitne{lt
:'-
t
t*l,a
(4) Adit tqi"t'in"tte-IBl,A.;
(5) Expartiatiea *llQwan@ ,";
:'.='-151 : 1ir4p-. (Gity). allowancc
-
50
'
5t:52
....-53,
'"-
.ti4
:: i
,'55
,56
57
:
58
59
tr
:&tilding.adtance
*'F:*,::::a':-"
:'
6l
.
'62.6t
6+66,,
,67
58
.59
7A-12
73-71
.75
'\g.=.?.
-..,.,.7539
8r-82
89
8+--87
188
,,89r.91
,'92-93
......
j.
utffi
/
94
.
ele6
97
::
.98
:
99=1oo
,1O1.102
'
'
,l€3
...1,{f
1gt-106
. ,1S?
' ,:l€t
10e-110
111
tL2-r29
-:=,:.lj::
.: i
t';
r:tj"
38
Objective
-
:- :,
:::
=
+t.''G-atffisdfthdWingate:::
:'-
(t) To
ensure ptopur maintenance of disbursement
''
'
"
.
',
,
IRLAs of Coast Guard
Oflficers, Subordiraie
Offcers, Naviks, Civilians, (Gazatt€diNon-Gazetted, Industrial, Non-Industrial Staff), Armyi
Service perscnnel, releasedlre-employed, OiEcers ard service personnei from Defenie
AF
Services
oa &eputation.
(tt) To €nsure promlf adjustment of pay and allowanees and timely issue of staiement-of their
entitlerrentC
, .,,
.,(.rii).tn,er*"ura'.p.1ggqa"A$.d
qory€ql fiaintenange
of tbeir ProvidEnt Fund
Accounts.
..
Duties
:
i -.
'' 49. This vring will be rnainly responsible for paymelt-+.f,F=ay.gqdellowanes
meint'eqancsofdisbursementIRLAsandGPFAeco*rnts.1:1.
'
:
:'',:':
of above personnel and
''.
The broad outlires of
(i)
!-!q-
:.- ... .
of Dispu,rqemq!.,$ll.A.
varigrrl firnqtiort e!-this wiae.1.l9:
Opening aad mai*taae€e
,
'
.,,
:
:
of all,ei€dits in the Pay aecougt-suqh and,e{A, Deatriess allowance, advance for
eoiveyance, and other allowances admissible from tirne to time. l
(iil- Adjustrefi*
of
Scrutiny
(AT)
Subsidiary documents and their adjustment.
..:....._:''.{l'}.]p1.3io"''.39..1'*',quarterlyAbstfactofRecerptarrdCharges.
in the lRlA.suchas PLt CG-BA CGi,Ft NGIS, €CEIS
,:,:1,,:'1,-'.11.'. (t), Reeofery oi authorised deductions
etc.
'
(yt) Monthly/quarterly closing of Account ard.=ilsue of
-stale.pqent .L,L=.!ft1!l*on"re
(rii)
Scrutiny of overpeyments resul:iagia-'dsbit babae+
::..,,
(r'ir)
Issue of last pay certificate'
flx)- Checkiog
.,
",'.'''
':d lcare and leave encashmont.
(x) Veri@tion of 25 yers cf service.E
..::-1....-.'.1:::.]1'::.:.-:':.j...
.
-,1
.
t -{x,r].=-@liSatioa of pay acco unt of non-effeclive per sona-el.
.
Opening of IRLAs
50. Whenewr an Coast Curad *nployee is taken into the payment qf CDAfl9 eoast G,uard'sectioh
the,j;;har.6at;;ole*iiic#sifni*--** i,ersonal file will be=o'pdcea by.+Lw-I rina reeeivedthe same by
trcteeriot ttr" particular ship/Estt. The task,holdei.wllthm take action as follows :-i
"l*du;=i;isi:tasl
, (l) Enter:the
pay account No. Ranks and Name of tbe
g$oYee'in disbursemeqt IRLA.
(fii) Entsr 'fhe basic eredit/debits ',iar'the IRLA" '
l
(iv) Retr.r,rn the authorisation IRLA to LW Il on the same day.
(v) Adjust the autlorisaliEq,slip with iefetecce to the pay partic.ulars..,.,r',r:., '
(vl) Review'an ttri pap!.Sln th,i personal file to dctermine abtion pendingand'suitable action takcn
thereon.
91-Mp(Dx66@DA--6
39
\,./here an LPC is required and has been received (through LW-I) note the clenrands/ credir/
f'r'i)
' ' ciebiis
and standing reioveries if any mention there-in in the IRLA.
(y4.r)
If the employee is on deputation take action to regulate the recovery of GP'F/CPFiDSOPF/
- -AFPF
':
orders.
as laid down in'apirropriate
(tx
l lf
any advance of TAlDAlLTeiDemands are indicated in the LPC note in the IRLA.
Atljustment in the
lr?
LA
51. On recerpt olaurhorisarion slip lrorn
tron .'iip
LW-I
ol ihis wlng will.enter
ihe general clerk
cach- authorisii-
in tnr u'othorisation slip distlibe,io;r-r'egister. . 'The authorr:;atio.i1 slip wili be handed over to the
rvill rvatch the clearance of A'S. by
of the
SO
(A)l$.A9
ErouF
.rhi'o.lgb i1_q rbgistel, Thc
the monrh of adjustmenl under the dated rnilial in ihe Register.
i .onc.,ried auditor
*uifi"g
He v;jll also submit thc Regisies to the AC I/C every week after prepaiing a sulnnary of outstanding
]:
A.S.
52. The lollowilg points will be seen rvhile adjusting the authorirytion stips :-
(i)
Verify that the n_lme and pay accaunt,N.gi of
shown in the IRLA'
(i;) Yerify rhat the
t'i
(jd
1;1.:.,..:,-,,,.,
.-' ,
,
a.
A .
s been sign€d,qv ttt*
tJrg employ'ee
given in A-S. t4t1ip-s,,with the particular
so(A)/AAo:,Ao of Lw I.,
in the A,S. intoauditcageof
tn" quthorisatidn slip in the column provided'
Transcribe the entries conlained
a*F"f
tireIRLA
and note the No.
Determine the gffe.gts,.calcrilate ihe amoqnt^due to/frcm ernpio)'ee and rhe difference in ihe
ratei of pay and-allowanee from thedate of casualty to the la:t dare of the.rnortth p^receding.
, ' aiy-t
regarding paynients/conditions thereof etc. are acted upon.
(r,1 Enter also the revised raies of pay and allorvance in the months account opened at
that
stage.
(vl) Examine theeffectof therevisiog-of pay an_d oiher :teps o.f cralitslr'ecoveries such.as tho:;e
based on the orders governing such
staiedbel.orvandcarryoutre-adjustmentifnecessary
crediis and recoveries
rr
-:.:,,;,,;
,
'
:,..,.,,..'- .
'
:-
- . -'
-
(a) City Comfnqaqoq.Elowangell{RA;'
,{tF*eua ggii seneht,;f Hc.ence fees and ailled charges.
based on pay scales.
,,.,.,,-,{4 D_€&t{es$effi4,nqes atd other,allowance
-..,
'':(d).GPF/PF Subscriptir:n
(r)
Recovcry of lncome Tax and Surcharge on arreals of pay and aliowance if any due consequent on revision of pay and altowance'
".tT":::tjlllj"*rr*net
wiu be entitted ro the above iallowatrce:when,seiving ashore Ex-rnctia or
afloat outside certain limit.
It should be that :*
(;) The pa-ynent of allowances is notified'ii1'Gen{ornr,
(ii) Tlie rates are admitted correctly'
(iii) Compensatoiy afl"waqg4f alreacly paid is reoovered'
(fv] The allowanse.js notradriiitted in conjuction with daily
9t-MF(D)l66CGDA-6(a)
allolvance when en,duty,in
U,K.
iA
4U:
Cornpensatrrry (Ciry ) Allowance
54. Du.:i.:ig gag admisrlbii, ry cl cornp-,-ns:l:ory
(e
iiy) aiio',varrce lc Qffce.tr;liliavik:
(t) itris.E-dgritted, at lne sarne rates and wiih same colcli'tions as appllca!:le
'OffiiirilSailorsof
'
IndianNavy.
:...:,:.r,.a-,..(ii)
Hardling,mbney is not drawn ig
addiiion
.
il.+a;$,*i' r:tliai li.c tl€ Commissioned
, ':'', .,,
,
\tfi i
(ir
j
ir: case of tr:''nifer of Coast Guard employee in -receipt oi CCA lo otlter staiir:n urhere similm
alio+ance at di*--b-reaj-ialg,!g.adraiilible tle allowance-oi' ihe itansii pericd is regtricted tq lou,er
Compensetory Altolvllce during Tempo.lary Dutics
55.
It will
b.: seen
ihat
:-
(i) Tlre
enlillement lo tiie aliowance is r;girla,lgd with rgfe{!i1g.e.=1g+,93--4q.q?:l9r.
:
.t,:
.:
,:,-. ::r .,.::l , l:-'.+-:.j.:':;'.;.;r:';;:::.::.:-:: :'i ':
. ;';.: : :
(!t) The Offieer proc*eiiing on dep*tatioa/Course, oi instiur:tors'E::Ei a gtrlggding one ycar the
' allowance is admissibie'p:ovided the,offieerfhasnst av*ilqrl ol faliily p-rrlsage,gr,!i4:i not drawn
tarniiy TA to home iorvn/selcc-red.pl4ce-olresrdenssir lndjr!:,::.1,f the O8qe{+vgils, of family
.
passage/TA at laier daie it shoqld be seqr that tlrc CA alreae{y
chap-.,;r
is recovered.
{liii Tbe period
-: qf depufationlTy. d'uty/Course of imtiuctirrn !s less thai one year.
(ir) Depuration, Ty. duty periods less than one year, the allowance will i:c admissible for
the entire
period of deputation etc. subject to fulfiLnent of the usual coirdition.
5=,.-=-i1;iCaxnensatoryAl*#aneeAui'ingLeavef
Deputation
'. ;: 1:.i-:l
56. (i) It wiit be seen tliat
the au'rhoiiiy sanctioning leave ceriific+te th€i the ofrger is likely to tetulit
to drrty at station at which he proceeded on leave or at anoiher station wher'ein he shail be ciltitled to similar
allowairce.
(tt
(rrr)
fcr:fiistJ?S,ri ays,
ottcer niay
al1ow drawal
oi-
ali.owanec
with Ty. duly for the first 90days.
daty cgrrsds ofinstruetion abroad shall
issued lrom iii':re i.c'tii:re
will be
4l
Recovery of ?efirndable Advance-Advance of Pay on Transfer
58.
It
should be seen that
f
eave
:-
(l) GenformlCE list authorising leave/ftansfer of
,
:
,
the individual exists.
(;i) The amoxnt is paid on acquitiance rolls prior to move/leave of the individual not earlier than l0
days before the date of transfer/leave.
(tri) The qua4tum does not exceed the,total sum of pay to date plus one months pay restricted to
netenlitlement.
(iv) The advances of pay leave is paid only
for the actual period of E/L
(y) The advanse of pay cn leave/transf,er are not drav"n concurrently
(ri) No advance
,
is paid to the individual proceeding ou,t of India on duty v,'ith his ship.
(vr'i) Advanceisnotpaidtoiadividuatp:oco3dirigrondbputationoutside
one month.
India for peiiod less tha-n
(riii)
Advance of Fay for leave is adjusted is full as pay falls due monthly and no issue of leave pay is
rnade until the sum advance has b.een recevered.
If the leave is cancelled before thrc individual proceeds on,leave the entire amount of advance
drarim is refunded in one lumpsum.
(r-x)
(-x) lVhen the individ*al is recalled from leave the advance is recovered in the normal manner.
(ri)
When an individual is rejoined duty of his own accord, the advance in proportion to the unspent period of leave is refunded imrrediately.
Advance for the Purchase of Nlotor
Carffotor
Cycle etc.
59. The payment of advance for purchase of motor c.ogveyance etc. to Coast Guard Officers, Subordinate Offiders, Naviks ancl Civilians are made by imprest audit sub-section of Coast Guard Section,
after necessary pre-audit checks. On receipt of copy of payment authority/payment sche<lules on a/c
of such advances by the Ledger Wing. It should on ensure that :-
(4
The particulars ofadvances such as total arnount ofeach instalment
and period of
recovery
* '. .: , ... .,.g.. *o*bt',of.instalment are noted in the IRLA for recovQry.
(i;)liUe-total intere st recoverable, the nurnber of instalments and amount
,
of each instalment calculated and intimated to Acgounts section for verification and confirrnation of figures.
(fil)
Interest is recovered regularly after confirmation
till the entire amount is liquidated.
In respect of recovery of other advances such as flood advance, cycle advance, fan advanee, the'sameProcedure willapply.
Houm Builrting Ailvance
:i'
60. The above procedure wil! also be followed in resqect of House Building advance except :-
(f)
The payment of advance is made in stages by instalments.
(ii) The enaire am. pgt-rt of advance.lcgcther with interest
.
'
is repaid in 20 years i.e., I80 months insof interest. The advance/
talmenh in respect of principal aFount and 60 monthly instalment
. interOs! m-ay
bi
repaid^in a shorGr period.
$i, lf tbe adyance is drawn for construction of a Nerv House or.enlargi.ng
living accommcdation
recov€ry rs commenced from the pay for the month following tbe complition df house or pay
the 18th month after the date of payment of the first instalment, whichever is earlier,
of
42
iir') If
ihe ad','ance trken p,lrtl3,.for purcha=c.cfl land and partly.for constniction tire rccovery
gqry:n;n1':,,ir.1,n tfe fi;il oi t:iq,Tgqlf i9.ii1q;;rg thr conpijrios
irc,u;
wiil
il"6*
ii6e
"i'tfre tuy
''24iltinoflihai:er.'ihedaieoti,rvhie,B'lheinsiairu.-.*iioipuicirasecf,laia.t;;ds;:"";bir?rejnd;vidlai,
(rf
rvh
uhevcr
is
earlicr.
In case of rea.dy.build houce or flat tl,e r,tcove iy
ing that is rvhich tlre advance is raken.
!s
cornmenced from ilre gray cf rhe nronih follou-
(r'i) Recovery olHB{ is not poslponed without tlrr prior concurrence of Govt.
(ulr) il-tltc_poriioncl'lite.adva.ncerlcl ::ir;q5i.sleftfoLe recoyer.ecldiringrire.ciii,re.ceryice i:iv,iite
seea that ihe same is adjustcii iiom tire reiiremeiit/dcarir grar,uity 5r by saie c.l tlie ligu::e,-or
in any other manner.
'.
Festival'Ad*ance
l
-.,,.:,"
: ,
:
61. Festival aCvance is admissible to a sui:ordinate Ofrcer/Navii*s and Civiiians, r1L)n-ga;etied
employee
'--" D
whose pay dce: uoi excced Rs. 2,ii50, :sh+rvdebtorba1ance..afthe.iime.ojdrawalofadvance,-
(li) The advance:should be'rec'Overed ;snotrnrre thatr 10 equaf inonthly
(iii)
instalm.ents.
The advance will be admissible only on one occassion in a calendar year.
'
(fv) P-11me.n!; mlde o:1 ;l.s:qarate acquittance roll marked "Irestival" and a certificaie ihai all conditions h.ave becn lulfiliec and the amcunt is r,'covcred reg,,rlarly with-ip p,"*.i;L-J i,"rr;;;;;,
, .,' ..endorsed.on theAcquittanqe Rolis.
'l
Moncy in lieu of Ration
52. O.fficers :^ Ration allo-wance is gr-anted to .officer; serrring ai1*at at the lower rates as adrnissitrlc
io suboriiinate officer and Naviks undei the,condiiions laid Cowriin,;qIMD iettli CC1SC-,,i;Ail;ii;ei;
(N-II) dated t6-l'.7.9 as ammend.ed. f-ne amount is claimed Fy ttre ship in respecr ofc'ritled cfficers cn bcard
on a contingent biil and pre-audited by pay.audif Sutr-sec.tion'.and,piiA thr6ugh ;;h ;;o;;-i;;t";ht;-.
,Ofreer;S{q i&srste.
, '63. they are e*liiled to free rationg in k_ind ii for gny reason r1!!ons in kind arc not issued an allorvance
inlisrofcalculatedonihebasisof Coast G,:ard latioi scale {'ill br i}ait1-h;;*gi'bfrio.le:i*. Cash
account. The allowance will also.be payable duriag ail kindr of ieave;#; f*;rftl#r';5i;;;;.li;l
''
u'*'uo''-31receiptofrele':antpaidvouch;ritwltiueseonthat:-'_.-.:(l) The grant is supported
voucher.
genlorm and retevant genlorrn with period inrotvedis
gted on the
]Mii;or"t
ff?q* -1,"
,
(2) Adjustment is caried out in IRLA rvith contra debit yjlh
,
.13)
Th9 arnounr paicl is correcr as per rates,l=,li=d,!"*
*d,gfi
il. '
'
",
received.
(a) {ghe1 and.lou'er raie/special rates are admitted under conditions laid down in Govt./Coast
Guard Orders issued fromtime-io ti.rae,,'
{5) In case where indivlduals are recalled t o* t:1:".::-when anticipated period of temporary
is curtaiJed. th3 ration mgney dtawn in gdvanee for unavai'led poiiioo df b;;e;
tn
refuafffrecovered.'The reiovery
(6)
':
so
affectri ;r
Aj6;[*
*
"r.r,l";tlink.i;i;h #tt]i"i;r";J,i,."
';'
MLR is not paid to subordinate officerft-laviks admitted in hospital.
du,,
O.*n
43
duties a certpersonnel engaged in movetnent contro'
(?) whpnever MLR" is' paicl at sqelill rate to
the period
for
on movement cont'rol duiy
, ficate to ,h; ;tr;;;"t rhe inclividual rvau-employed
to eat in restaurant or hotel
-foi rvhich MLR at special rate has been paid anO t'" *** "quired
has been
:
furnished'
:
.l
Genfnrm/Ilrnftlng OriletslCED Pt'
I
& Parf
II
(Generat Information)
Genform
54.AGenformin(Pay)238anc1238AislntendecltocommunicateoccufancessuehSs:ttansfer'leave
etc. effecting pay and allorvances--andbthenentitleand change in the rank, rates er.,gagement
punishment.
other occasion whdn it is ndcessary
A genform wli atso be issued on any
ment of an 6fficer or JNavik'
etc' in respect ol coast Guard peraudli euthori{;e s of the change, movement
to acquaint court cuorJ anel
ships/establishment or by an offieer empoissued by the commanding officersof
be
wiil
Genform
sonnei.
werecl on their behalf'
65,A:eparategenformwillbeusedforeachindividual.Howeverifthesamechangeaffectsmany
of.! genform may be issued for al1 indivia large dlaft to another srln
on the reverse side of the gen'
oieca'tGt*'J Om"u's' Navits rvill be tyoed
duals. The list of the-name'
attached to the genform'
form or a separate list vrill be
genform and not by a
of a genform will be nrafe bv issue of another
66. Amendment to or cancollation
should be confirmed by genform. Gerrrcportecr ny s{nur witl subsequentl-v
o""*n"e
a,
signal.
etter or
document is requifed fcr adjusta letter coritingent bill or some other
farm,sb9-$1d'qQt'be used rnhere
claim,.Good eqnduct tr4d89 pay et€' Genform
rnent.of certainallowance'suchaspilotage.alliwanee
willbeprepared..pu*u..tyforCoastGuardOfffrcer,CoastGuardsubcrdinateofRcer'andNaviksand
t""tlrrirt the serial Nos' will be ensured' : . :.
e.g.
ir"rdividuals on ihe sarae date
"f
Drafting Order
dischargo is notified in Coast
11-r€i{' *ep"Tf"::1'P+grnotion'
6?. In case of offiq.tbc.:'c+T...i!-1e;l 9-:f
in""*un"ls,5uppo1ted by gerrform as stated above
Guard lis'prrblish'4ly'io*.tc*na.Freaoauarterr-una are subsequentry notified in the drafting- order based
c-asuakies
f,iir*=t**"i ;in"v 110;iio*uo".,
"rotiog
Bureau of Navik (BUVrK)'
ilt"J"t*uv
Drafting
ranks the following type of casualties arenotifiedlthrough
rn case of personnel below ofrcer
(BUVIK)OrAer Bu'eau of Navits
(i) Enrolme,nt
(ii) Promotion/Revertion
(ifi) Discharge/DismissalPeath
(rv) 1,Plob"afon/Confirnation
it
etc'
'
::
-- ^- year'
'
serial Nos' for eash-calender
wilf be notified in order of
is
contained.inrbrder
distribution
Otders and
The preparatioo
i*uriiv
#;;;*r""
r
l
.,-.
of genfo:nolDrdtinc
Coust Guard Headquarters
It wilt be ensured that :-
rate
1. Pay and allowances-at apprqpriate
areu::tt*U from thc
to while enrolling'
Z. PrescriUed age limit is adbered
allowance is acted uPoll'
3. Punishrqcnt attaching pay and
date of enrolment'
44
4.
Al
condition tegarding entry are fulfill€d'""
:l
''.
:'5i::r6i*a*ularities noticed during actu{5ent of drafting orders affecting pay
'-uiE;sht
'
to the nofice of Record Office'
Civliis:; Estsblishmen-t P-art
I
and Part
::
II 'Greqls .
'
aqd
allowances are
'':'
4'
'
.F
'
nsn-indtrstiial stafl the follorving
68. In case of crv*i€ns (gezette{' non-gazetted industriai'
('E
Oqdar
in
aotified
be
:casuaities will
j
'11Y:4ppt-!q1rllenJ.,'.
'€)..$ motion.
', .
r;,-pes of
.
,
(5)' Retirement.
(6) Leave etc.
,1X
Ofire11-*1.sc-!!J$ alle=-r,v,_311s.
:::
.
,
..
authoriti€s at'various level in'strict serial order on financial year
These are.published':by.administrative
basis.
nce rolis in (Pay) 230 anrt in (Pay) 231
or.coast c.^uard orgfinisation shaltbe p^iaced with Cash
69. The comnranding ofircers/lmprest htde^rs Accoul:ts (Naw) for'distnsennent of pay and allowof Defence
*r*i"iul;contr,iil*r
assiqnment ih,{oney
ihe disbursement of [email protected] nred6-.'iry1'Acquittance
ancds and nttr, ,"qrri?.i".#n-r.r.--
Rolls.
:.: .-
':
: -: -, ::-.,1i=:::.-_
-:
_r :.-.:r:r,:::
j
:'
Rolts,in the individtral running ledger
The following points will be seen rvhile-debjtiog.th-iAaaiuittance
ffi*iite=i*l A"C prup4."d in alphabetieal order and for personnel bElow officer
prepare{ for offieers and' sailors,
...qgqutn*..S*parale,.rolls. are
(r)
to ensure
ranks/rate, names and
!!at !!e
are- shown in btock capitals and cars tirken
tt '*1'f,rs
iliiit.;ir"trr|-""l,.iriii*"9 iott*'ute correglf as qhown in the Individual Runtring
..,re\
Ledger Accounts
through out the financial year(3) There is coniinuity in the serial numbers of the acquittance
th""fi:,::*:'^*3:,th':,j33"1
Acquittance'ro,!1s;.co3 istins of mgre-
'1"#;"i*"t'f*^":1;'*:
acquittance roll;
(1. ihu,ro,ul
amount of an acquittance roll
top schedule-
for paymcnts
(6)
--..-. ',.
l. : '. - - -.:.,,
.4.,
'.
r.
sieo€d the acquittance rolls and certified that the amounts shown there
k-Bay book over his signature.
,
within the net intitlement'
1s) ifre abtutttr'$d"is
stipb/elitabili's1liicrft:
(9) ltreie':ii no erUy in despatch of acquittance rolls'by
4s
(10)Thepaymenttnacleonacqrtittan'cerollsinlespq:lofindividualofwhomrunningledgerac.
;h;'%;Atti;tance Rc'lls Items -unCer Research Register"
. counts are not openecl iu ",-,t"rriit
and'ivatch its elearance'
inthe individualrunninglcdger account should
Each item of :c.q.ui.qkl:e roll.adjustecl/posted
hoider'
be ticked una it'i'diutt"."l by the task
coov alongwitll tlte origiiral top sche' t' -L:' ^ ^r acquittance
^^^"ir' roll tlre duplicateSectibir
( !2) Aiter posting/adjusting of
for linking rvith cash accouilt'
Gti;td
dule is scheduted to imprest t"o-t..iio"]a;;;
(ll)
to enable tliem to
Guard are supplied with pav book in order
holders are
?0. Eachofifrcer and Na'rik of coast
officer''inrprest
supply
bv'tfc
;;de
tit;;yil;t
draw thereon rheir.ri.r],i net entitteme,,t'
:_;;;.;t;i'i;;h" ptv uooi.t oiiirtt satne date theS' are .iiade
(l)
separateiy for officer and Naviks'
Pay books bear running serial number
increnient in s':ale or alteration in
on
(z)variations in |ates cf eay and alioivances tifilronicticn'
*iilr .ull signature bv the
q$;;;1"^;;i;;dJ
alrotmenr are nade by ihe inrprl'r"r'ffiii"',
in,Prest lrolder'-
(:)
{r
pereent vrith the entries in the Individual Running "Ledger
ra:'me".f#'[:,3f*'ffiifni.centr"";iv"ut'ui
rrclder. wher ihe pay 6ook
,r
to this sectiou'
"i
diiili,ii?it-t" t'{".'.'?t9;-;i"i1iii*p'iut
it is rcturned
"lr
i,ili#,1it-i;;i";il";-hus'b.""qr"*
"nserviceabie
j
Tl.onreceiptofclosedpaybookspertainingtoeffectivepersc,nnelthefoliorvingpointsr,r:illbeSeefl:_
fl)'compareettrissofadvancesinpaybooksrviththosealread-ildebitedinthelndivielualR';nning
t"'"r*oi"''A;;;;1t";itltitiire"te'toAcquittanceRolls'
.'.1(}Postiirtlrelniiivi<iualRuniringLedgerAccountsiillunadjusteilitemsunderaseparateheading
^'niuuoces
books"'
'-'
from PaY
(3) cteck
tr.,"
)aYulentsintlreclosedpaybook.s.havebeentvritteninwords
*," puvtSor'.""*lii l**.ai"tlr;^;;;;fi'";;;
ifft};ii,T,i"l?t,?l#lfilto;;;"'iooifor-cor.npletion
and resubmission.
co-nriiliu'od;-;"s"hipTLJrirriJri*.nt
'
the amount 'p.9lt"g in the lrrdividual and
(4) Unauthorised alteraticn and discrepancies between
tt.puv-Uno-f, Uil be brought tothe nctice of
Runrring
Gdg;, Accounrsrnd.;ili;;';;;r.C-in
cr**""0[i=5m?ii-r,p7E-i;oiilr;;;;;'d ';id;J lstxpeditiously
rvith them'
as
pcsiible in communica-
tion
f5)Asui|able.endorsementwillbemadeinthe.paybooksofthefactthatithasbegncheckedwith
t"' 't-ttdulOnut
Running Ledger Account'
tn Record
Record Section for safe custoc ly accordingly'
books to
^o" ?rnnlzs
(6) Return the^ pay
T2.Thelcssofpaybookistobeviewedseriously,fige3gntlossesinoneandthesameshipshould
uno higher authorities for pEoper in'
to norice.of commanding oml"i;ii]"hi;7nr;;b--lisrrm"ni
n"tt"iiuiibnt.
be brought
.a
Preparationof abstract of receipts anilcharges.
_
i . ,,,-,-_^-. .,
form IN(Pay)
Irdger Aeeo'qnt.an individual abstracts on
73. After the closing of Individual Running
iedeer Accounts are prepared month
236 iri respect of debits'lfiji,"ifri; ?dj*r"difib:"
than officers. \vitlr refefoi officers'"fifiilt*tyi;;.;pa;".e-s other
wise for each ship/E#6f_fi;;
trren prepared nonrhwisc/qilarrer'
ii
rence to these abstra"6;, ;;r;i,d"t;d;i;rtr;;i'J"iii"l-iiltiagzit of monttrivTquarterlv compilation'
n*ri"r..qtir"
wise and submitted
ffiiii;;;iff;;ine
t;f";i";";r;;;;ti""i;d;irtui-ioi
[*;*;ffi..r:#r"$t$g#fJt:":.*],]fl
;';*i:f;'3s*l',*l;*e'T:##r
]f;tftri]fi.g,:]]ffi=Jto the
citing reference
46
?4. While preparing the abstract of the following points will be seen :(1) All vertical casting of the Individual abstract are correct
(2) The postings ofthe totals in consolidated abstract from individualabstracts is done correctly.
(3) The opening and closi4g balances agree with those shovrl in the Individual Running kdger
Accounts.
(4) The debits/credits are correctly copied in the abstracts and no item of Credit/Debit is onoitted.
(5) The total aumbers of accounts copied for the month agrees with the total number of Individual
Running Ledger Accounts maintained
Income-tax
?5. The assessment and recovery of Income Tax will be done with reference to current orders on thc
SO(AyAAO.wiil carefully check all the affected Income Tax, Fayeeseparate form wjll be -uio-and
tairied for each'affected individual f6r recording monthly recoveries anii ttis shoutd be sent td- concerncd
ofrcer alongwith March Statement of entitlements.
zu-bject
Annual consolidated receipt in the prescribed form for eacb individual from whom lncome-Tax rc-
covered wilt be issded afterthe close ofeach financial year.
Po6hl Life imr:rance (PLI)
::Jfi,.'Recoveiies.b.n abcount of prernia due from Coast Guard-enployees who subscribe to the
Fostal
,.-life,insgraece are aftected through their Individuul Qunnjag-Leliser-Aicounts. Policy holdersirfl=pei
mitted to pay the first instalment/premium in cash either in the Post Office or in the Imprest accoun:t of
the Ship/Establishment. In the exceptioqal circumstances the premium may also be redvered fron pav.
Where t-he first premium is deposited in cash r'/ith Inryrest Account intimation-of the deposit will be receiuid
by the Ledger Wing lI from the lmprest Subsection- Further recoveries of monthly primia will be emeitea
tf,rough Individual Running L-edggr Account. Where the propgser has authorised the Coast Guard Section to recoyer the fir_st premium by deduction from the pay the recovery will be made immedi"t"tf oo
receipt of letter of authoritY
:,; ='':
TI. Tbe debit enty of the first premiurn in the Individual R.unning LedgerAccount
-SO(ayaAO will be nade bv
ths aaditor s$der-his.dated initials'and.this rvill be checked and attesteci Uy
under nir Oatii
initials on th9 same day. Where the payment of first preroium is- made by deciuction'ihroo-rgir tfrul"OiuiAudi
Bg4ini kdget Accouut the date on which the entry is. inade in the_ Irrdividual R.unning-Ledger would be
deerted bs the date of payment of first premium regardless of month account through wtrich-the r""overv
may be made. As the'contract befween the insurant and the Govt. commences irbm tUt-uti-lif
r99[,v_ery of the fi-rst premiu.m in the.Indivitiuaf Running. Ledger_Accountto any incorrect""t""f
quotation oi
this date may lead to avoidable complications. It is essential that the ciebit entry made in indiviOual Running Ledger Account is attested by the dated initial of the auditor and SO(A)/AAO and this date islntimaied
immediately to thq posta! authorities fo1 lhe issue of policy to the insurant. The Coast Guard Seciion
effecting thc r:covery of first premium will ?lso imT:_diately write to proposer's head of the office to iinA
the prescribed health certificate direct to Director PLI.
78. The recoveries of premia.in- the quarterly/monthly abstract of receipt and charges agree with tht
totals of the mo-nfhly schedules relating to that month/quarters schedules of r^ecoveries aie sent to Directoi
PLI every month/quarter.
Naval Group Insuance Schene (NGIS)
79. Approval of the Govt. was accorded vide GI. MD letter AD/133/CGHQ/451/CG/D-1N-II
dated l7-5-80 for the Naval Group lnsurance S.4"-*9 to Officers, Suborelinate Cf&cers, Saitois anb enrofto
followers of the Coast Guard. It was also provided that the rules for the operation of ihe cro"p lnTuriail
92-MiJfD)l66CGDA-7
-47
to the Coast Guard Personrtel. This scheme becanre effective from 0l Mrr.
oi tne scneme is to renCer financial assistance to relieve hardship or distress of
-family.of Coast Guard personnel who die,while in service. The following categories of personnel arc
Scheme shall aonlv mustatis
tS.-*itrii'piifiil"bi;;t
coverbd under the Naval Group Insuranqe Scheme (NGIS)
(a)
:-
Coast- Guard Personnel directlV recrutted.
(b) Naval Personnel on deputation to Coas! Guard.
(c) Naval Personnel permanently absorbed in the Coast Guard on relinquishment of commissiorf
release before attaining the age of superannuation.
(d) Coast Guard personnel
engaged in
flyingand in receipt of flying pay will also be covered undcr
the additional Group Insurance Scheme.
. (e) Ex-Service
employees
personnel (Army/Navy or Air Force) ex-central Govt. and ex-public underta{ing
bnd other direct entrants who are below45
' year of age and aot covered under any
posi [etirement Insurance
- ' ''80. The main responsibility
Scheme.
'
l
of Coast GTr^4.Wionrl.uW:r9 will be
:-
(1) To recover the monthly premium through IRLA as per rate laid down in Govt. letter from the
date of joining
tie
service receipt of necessary genform.
(2) To arrangg remittance of the -monthlyiquarterly premia to secretary Naval Group_Insuranoe
Fund. Naval Headquarters New Delhi who maintains the detail account of NGIS.
€o{st, C'f,aq Benevolent Association
(F unEl)
' -81.,fhi:'Coast'Guard Benevdlent Association is a charitable organisationregisterd under,the
Sgsieties
Registration Act with object to render financial assistance, relievg hardship or distress of servin$=Goast
-
Gu-ard as well as released retired Coast Guard personnel and their
families.
:
82. The CGBA is managed by a council and finanmd bypnkibutions received from officers, subordinate off.cers and Naviks.
{ft) Dooations reeived from i{ividuals
{dD l!ft€rEstonitrYestment.-
ad privaie"l;tffie
'ume4akings.
--
Thc main responsibility of ledger wing
{
i
II will be :-
recover the contribution at prescribed raies on quarteily basis in aclvance from the IRLAs of
" (o) To
the officers, Naviks in March, June, Sep: andD.ee. Contribution from new members will commence from their pay for the month following that on which they
join the service.
(D) The amount of loan Sanctioned as intimated."bll tti" Association ,will be recovered,in,insta]meots
through their IPA ;rnd remit the same alongyilh contributions'to-the secretary Co*ast Guard
'
Benevblent Association who maintains the detailed account of the Fund.
Coast Guard Amenities Funil
83. The Coast Guard Amenities Fund is a welfare Fund and all'serving deputationists would
of the fund :-
(i)
be mefiiber
The fund is utilised fof ,pr,ixision,ofiatr&qitibs:to, service personnel of Coast Guard .aad ihEir
families.
to set up new e'bnteen and to improve existing canteen.
(tii) Re-imbursement of irrecoverable money from Subordinate Officers, the amount recovered by'
:
this is remitted to seuetary CGAF, CpHQ, N. Delhi.
glrrU{D)l66CGDA-(a)
(r't..,-Reqdefirng fiiranglal'assisiance
a8
The respoasibility o{ task holder w-ill be to
see
thaf
:*
\
(a) Contributioas ar€ recovered cluari:rly ir advance from officers and'sailord in-Mirch, Jun9,
-' S"p. and Dec. through pay alcou it of the indiliduals'
.($) C.9ql1i!.tlti.op afe r€covered at the rates laid down from ti111e to time. ' -... ,
(c) Cqntrib{ttions from nerv mernbers eonunences from their pay from the month following that
''-'
-
'whiih'they join
the service.
The total *mount-ieeoverld.is remitted to seuetary CGA Fund
CGHQ' \
it
'
R*overq of Lrcenle Fees, Funniture, Wa{er anJ Electricify scd Allied Charges
ga- Ths
-
nUu*ing
cheoks
will be exercised
:*
the.!ice1g Fee for Governmeat
On the recommendation _of the_ foqll Ce-ntral Pay QqPqission
preciibed
Flat.Rates based,on the
tereco:e@.{:the
toiarri-ecr
will
and
a.eeotmJaation tsinlle, irostil
shall be payable by t[e
-iant.'
charges
nv=apr'and''electricitv
ser
the
Governmeat
ii''t'.;;;-;;;;i;abi
time
to
ftom
down
trse'
;uftA;;fi"liJdila
E5.
ErAilr
l
._
.,i
_
Suborillnate Offlcers aacl Nariks
Personnel serving
Afaat
t$o%
r4%
Subordinate Offioers
Naviks
Personnel serving
Ashore
so%
5&'/"
married accommodation would be for freg,.rmlunlshed qtasters --,oply. The
1i"bifi& for puyn"trt for allied setvice such a,s furniture, water, electricity, conservancy etc. will be that of
The entitlefilor.lts:
to
Compensation in lieu of Rent, Feeq,
Fauil;
Acco=4+-.9ddiiop,,,-..',
,
g8. In case famig aemnodatioa at:qt{fl g:ris'ao{ provi{gd !V povt.-ferso-nriel falling within the
u"tnotirA narrleO. esialtilh4ent shall be Sntitlqd to compensation i:r lieu of rent-free accommodation.
q11ast,64pidemplcyees:are gqverned under thg provisions applicable to olbeiCentral Govt
entittef t6 gencial-pcolaccommod'tioii andliable to paylicedcefee attherates and
'.
*G-tbetondlitioat laid down ir Fundamer:tal Rule (FR)'
Siffi.'lc
.i"il;vi;G;;A-so
49:
it
On reeipt of liceaoe fee bill etc'
'r'vil'i
be seeq that
:-*
(r) The rent bill received are acknor:rledged'
rent bjil is correctlY ieeovered/debifed in the IP'LA' '
{ii}.Ttre:anpunt shown in tbe
withsut refr:nd billrissuedtt AAgl!|.?j:
(tdr) No refund on accou*t for e.::ces.; recovory is crr:dited
I:l due to excess recovery of ihe actusl anount on a prevtous
M4nagef
-
";G;;ilir;;;;d
ffi;ti?hr;d.'-
olEcer is provided with
(ju) The recovery of licence fse i5 afi:cted for each of the statio:t wbcre an
iJJoiloJoiution at more tnan ore station'
""
ad'd'itional
charges are recov^eted on percentage basis
(v) In
case where rert and. furniture: nd allied
-renr
emoruments such as
oo ru,oe*"d;;iffi;;i ,rit{r:;:l?
srmulralrcuubIJ.
ls
,i;,.3i:?3i"1[J,?L::.,",,}:r
t,icover9o
ctc.
ccA
i"*ry allornance, flying pay an.'.
'''
in IRLAS
Scrutiny of oveqpayment a*d debitor balsnce
'
:
,,13*i*i,ffi#-rH-$ffi
..
.
,
$'!"fi ir,r?'-Tfi
-oo i:xif"'.'"'T-prll'1?f,.";f;?X.:T"?i';tffi
*ithff
is transferred
individuar
an
:
wden
ixamnr"
rp,il.iiii'g.iri"pi r"r
?arviaur.
the net entithment
prescribed extent' Although
to'hc
;i,p""i"i
9'dva19#
tne *t" p"rmits to.qutlt;"i
proceed on leave, "rs;
itrto-drur balance, ihe advance is treated
swh advams -ry ,"*iiii'-r#';dl'ie;::;;;;,,;i-iur.'ring
run into the debit balance because of
i"olui*uuimuv
as auttsised. es u$;;i tnG trr" """oo*,-oi"t-i"
entitrement or bv anv speciar orders'
tr#iq"Hl;##fi1*i:",#*3J ;i;",,ffi#rlrun*:qar
rt
lL u4rsrrv\
vv^
:
90. .As-unauthorised paJment
'uYe
in
-' '
excess of the
riw. the cases of reat debit balance rrust br
iiiiiu.i" itls regard :-
e*titlenent of an in'd'ividual enlttlglg ?Bryve irreFula'
,Jo,trn*n by irus office and following action is
il;;d;lii
n.ill be sent to comm€flding
(f) When the account is closed lr,ith d'ebit bale rcc a specialintiqatioa'
balance in ihe paybook of the indie"uit
*"t"
r"
officer ;il;lC#.1"q*rti"g
" ".tJ"-fire
"f reiirict further paymr-:nL
niA"ut and
(ttlTh€debitbalance*illbe=categorised,$-o---autho:is:d'rmauthorised'debitbalanceonaccount
6tc. is authoris'ed debit and unauthorised
of pyment of karrefransferfesr-i'vJiflood advancesabove'
mentioned'
thun
otto
;fEGl;;;;;i-;fi;
eebiibelanc.q yjttJ"1rg'*A in thl-r separatg T6€
' {fn}:Altthe
. , r*iH be reyre.$ed
critica.lly ny-sqlaiAa.o t"'"i"irtair"ihe
be brought to rho notice of
the
cor'tributory factors so that they may
Ship/Esta6lishroent Administration
dffi;*etrg-om".iof
autborities'
will be sent separately under a
(iv) The statement of entitlsments ir:. respect gi.t":l debit balaneea note
of the debit balance in the
' snecial forwarding letter reque:iitig"eij. sttipiSsit. to make
on futrue payment'
restriction
impose
tc
insrructions
plyuoor.r'Jfif,JH#l;#ffi"in l,iar, with
ad'
run' into debit bale'.n-ce-as a result of payment of unauthorised
. N6tg.:--In:case,where tlrc account
under
minimum
iompulsorv
td
reduced
be
vances GpF/AFppF/DSOp
suspended after
.
"b;,;htl;iltx
iii-ir"-o*ii.r'*1,ill *
intimation tb the commonoi,ig.*ott'"i suo/Estt.'thloueh
Commanding Officer'
th" ;;k";;l"dg"*ti? "f trc indi-iidual
"bt"i"l""e
accounts continue
- are not itnposed and
(v) Inspite of all the above action eash rcstrictiqrr
authorities' such
administrative
hieher
ttt
to
*ilib;;il;;eto be rn the debit tbe case
all aspects
bringing
form
narrative
be
un,I'
cas"
report ,u.rilE".ua"
- o"i roi'.ilrr-i"di;ie";i
ortn"
-
d;;; ;
(a) Lrst ofover
iqsue that have contributed
Paymeot oo eacn
occaslon'
to ths debitor balance specifying ths extent o ovef
\
.
50
(b) The oades of the Ofrcers w'ho advanced payment.
(c) The c.losing balance in the account during the period covered.
(/)
The number and date of alert memo/special communication/Signat etc. addressed to the
Commanding Offfrcer ship/estt. and bis acknowledgement.
91. The higher administrative fotrnation.will be specificallyasked to institute an iwestigation and
take suitable aciion agaiost the pay officer(s) if necessary.
The cases will also be considered for inclusion in the report on Major Financial and Accounting Irregu-
larities.
The cases of real debit balance should be constantly reviewed until account comes into credit balance.
MonthlylQuarterly closing of account and issue of statement of entitlement
92. The IRLAs of the Coast Guard Oftcers inclu{ing Civililns are closed with effect from 15th of
ev"ry monin and in case of subordirate officer/agviks of tbe IRLAs are closed quarterly basis as under :-
tAceawtsfor the wonth af
To be closed
in,t&ewonth
Ivlarch
(0 llccnbcrr lac and Feb
(il) lvlar, APr and MaY
Juue
sep
and Aug
1id) Juno, JulY
'(iv)
Scp, Oct
af_
Dec
& Nov
93. The closing of pay account comlxises of two stages viz.
i-
adiustment of various credits and detitq in tbe IRLA The difference betrveen the
fa)
.-' postines.
gl*iaiti
and total debits will be showu as !h9 closing oredit/debit balance as the case may
totui
b" *d may be ca4ed {orward for next month/qua-rte!.
@
ffit11?*g$1fff",L"f
statement of account of eatitlement. The foltowing
drill will
be
(r) Ensure that all the Authorisation slip raised by LWI at tbe time of closing are adjusted in
the IRLAS.
(tt) All debits/credits vouchers such as licencee fees bills,lospital stappages and credit/debit
memos received from audit Sub-section and other audit ofrcers are adjusted in the IRLA5,
(rt
)
(iv)
''
'-
Pay and allowance are drawn in the IRLAS as per entitlemenl
The rate of recovery of income tax willbe fixed and will be contilued
year. Unless therd is change in taxable income'
till the end of financial
alt the standing recoveries suc! a1 pro$dent fu-nd subscription PLI premium,
fy) Recover
''' -Nunut Group Insurancd Subscription, CGBA, CGAF_Subscription, recovery oT amount
on account 6f advance such as Motor CariMotor Cycle/ScooterlBicycleiHBA, and other
advances and interest therton.
/ut) Where an accouot is closed with debit balance, examine the reasons aad take appropriate
''-' 4Uoo for clearance and intimate Commanding Officer Ship/Estt. to restrict furthei pay.
ments'
on account of EOL, HPL granted with reference to
(vrD
' - Calculate and recover the amount
Genform and CE Orders.
51
Stetcnent of Endtlement
a r'.nonthly/quarterly statenent gJentjtlgryent. The statement
during
and
debited
credited
thg-mgnlh/quarter as well as full details of any other
witt itow tAe amount
t"co"eiies in order to enable the officerlNaviks to verify their correctness :94. Every Ofrcer/Navik frrrnished-with
'
is not always necessary that ttrc statement of entitlement will exhibit the correot net entitlement
at the end of tho month/quarter, as certain acquittance r9{, ggnform etc. may not have reached
to this section and con'sequently not posted q1 a$us1ed in tLe pay accounts prior to-is_sue of
the statement of r:ntitlement. The Imprest/holder Sup-ply Officer of the Ship/Establisbment
therefore will take into ccnsideration any advaace paid but not taken in the statement of entifinint before disbursement of advances are made or while making entires of net eutitlement/
balance in the PaY book'
(o)
t*' It
.credit
be forwarded to the ship or establishment. In case officer/sailor has been
Oiun.a before receipt of statement the Imprest ho]4gl the supply_officer will forward the statemeni of entitlemenl direct to tle new ship/establishment. If however the Officer/Naviks
Gr tr.r released or discharged from service it will be returoed to this section.
f6\
t"' The statement will
account shows-a.debit
intimation
of transfer of a Ofrcerfi.Iaviks slhose
*"' fn the6;evsnt
ient to the new ship or estt,_so that cash issues to officers/naviks are restricted until such
/n.1
pay
balance,
;iU
time as the debit balaqce is fullY liguidated'
Y€rificatior of qaalifying service after 25 years of service
years of service or 5 years before
95. The work relating to verification of qlalifying service after 25
th$
sectiop-..
receipt of prescribed proforma
b.y
on
is
done
Personnel
Guard
,etireile"iin iespect of Cdast
verification it will be seen that :for
cards
of
service
Ooolpistory
;fi;*ith,ib*id"
(t) The entire period of service rendered in- Go{. grganisatiol for which pay and allowances
have
been drawn qualifl'ing for pensionery benefits have besn financed from consolidated Funds of
i"aLpo"J funC iadinist6red bl Govt the appointment must be in pensionable establishment.
(ii)Thefollowingperioddonotcountasqualifyingservice:(a) The perid of EOL without medical certificate'
(D) The suspension period if iot provided otherwise'
1rt
oeriod in two spell of service, provided break is condoned. The break in service will
t-' Rreak
G treited automatically condoned if not provided otherwise.
(d) Any service rendered before attaining the age of 16 years in cdse of class "D" employee in
'-
other categories 18 Years'
(e)Theservicerenderedinnoa.pensionabteestablishment.
service
salient Points to be taken into accounf to aFive at rylalifying
96. (t) The year to year service verification canied out by the Head of ofrce must
be
endorsed in
service books.
(tt) The
service spent from the date of appointment to the date of retirement will be counted to arrive
at qualifYing service.
(ifi)
The non-qualifying service if any wili be deducted from the total service to anive at the net quali-
fying service
(iu) The former soell of service already counted by CDA(N) may also be taken into account to arrive
at toiaf qualifvioe *"ruir". It may also be ensured that the condition of counting if any mentioned therein
liJ-"]rir{J.r'fulf;Uia before it isbounted as qualifying service.
\2.
J-
rendered by cDA(p)/"ay con.
(y} The certi€catc of verifisation after comple.j'":111-.:rs service
available the entries
trodi,..gr€iqokaa.fnr re'lhe certificaterendered bJ CPA(Prypay controllet.is not
.,,'+,#. '..'1 G "rann1in11en1tc the date of retirement maybe verifircd as perannual'verification
'""&'itifi&tr:iinoered uy'Haud of offiee in the service book'
,
qillnY of non-qualifying service
i (u,)
EcI- sick leave taken s[ould be checked to alcertei-n tbe
be allowed as qualifying service.
howevei
ground
raay
The EoL 6n rnedical
with the help of
checked to ascertain the actual position of
(yrt) Therogularisatioa-of suspensiol friod ifanV 4al-]e
it has been i:eglfarised by the'gran! of !1y due, tirc entire,period .cov.erld bv llve
this period. lo
"ari
*arilir*it oa oy EoL will be-treaied as qua,lifying servie. otherwise it will not count towardg,gensioa.
tn
,
ie";;;;"*.
..
(yidj) If the break in servlce is condoned entry
,
in service book" The eutire period will bo treated
exist-s
ur'qit"ti'iii;;;*
,
..,.:1;,... .:,
,l
li"t*
,
ie-qred a.14 the fraction
(,') To arriVe ar q-iralifying seryice the fraction-tf,l&-'i-A
beneflts
of'punditg is however
moatbs.'J&e
03 .oo*r* r3ayL treatd as ooe coqplet€.qi
'
pBoslo,S:;
qi4mus srvice fequit'ed' to eam
,
not available to comi{et9
voluntary retiremsnt it may be ensured that maximum
yhile
"r.i"
,h*
-"
tb
(x)
ail'wi*gweighaa6,,1-..1ae=td.se.df
..r.F4tkFof
-
tt'"'*'i*i*i'* qualifying service of 33"years/retirement d'ate'
-S
. r '1.:'i',:
= '**6.'g"i"tJtn
of oanri-e
book is required. The
,...-t,=,,.E;service lrn,
scrutiny nf
the.plge .^"'finrr
*-€s.;.€eagqqtaess of tbolqualifying-serv-lce
to
an'i.ve
at the conect quartum
in
.n;rii;ida,taF,6iry gu{,ruc" in the service book may } tokept
i;w
assure the correctness of E€L Tle l€are
be consulted
o? quali@-@gGve,aceount no,ay also
to arrine at net qralifying servioe,,
ignored
be
, , ,peri on *r""oot oi ioiioot cuvered ty MC must
Leave and Leave Encashment
97. Coasr Guard Officers, Sqlcrdi-q4tq .@cq1, Navikg
goveraed
q4!*1lhj
The leave
JtEurord leave
(i)
ia*)-Rriles' 1'9?2.for thEpurpb+c of leave and leave ercashment.
r*s.rnaintained by Dlrector'($'ersonnel) at CGHQ, New Delhi
tit;m;;r ranks by ShiplEstt. concerned. fhe leavs account in respect of
;'faa4itedlty NLAOs.. The,various types of leave admissible and the conditions
admiq'qible
to CG emplcyees in a calendar year :
45 days on completion of ous year
service"
EL is wcrked qut io two:instalmeltq
{
a1r"d3;.1-ilians e1z;tted, non-gazetted staff are
'/
:-
the Year'
:ZaAaigo"n 01 JanuarY of
tbj 23 daYs on 01 JulY ofthe
Year'
.
leqve upto 120 days and are also peqmi{ted
to aeumulate Earsed
eoast Guard employes are permitted
on superannuation'
thctlqs.of,relir€m€xt
oo *orurU leave upto fZO Oaylat
53"
Final settlenent of hccount
98. On qgceipi of geniormfCE order/Govt. ietter/D0P notifying casuaities'regaiding local releasei
dlsetaigeldeathidesertion or superannuatjon a noting will !9 pudq in relevant,portion of the I$LA. On
ree+ipt 6f'trc case for final settlement ttre following action will be taken :-
(i)
Check the pay books to see that all advances have been debited in the
IRLA
tbe service book to seethat service verification of 25 years is d91e Lnd all non-qualifying
'AtI
servrs& rs cond.oned/regularised year-wise service is verified ancl noted in the service b-ook.
ancl
a
regularised.
e
correct
leave entries
{tt) Ch"r.k
(iii) Maini.ain cornprehcnsive registcr of all release/discharge
(ir) No demand certificate are rEeeived from :-
cas€s slrowing day
to day progress.
(a) Commanding Officer
(A) MES authoritylEstate
(")
fa
Manager.
'
,
SN. of Coast Giiard
(u) Last pay and allowance drawn and date from which the Officers/Naviks not entitlcd to any pay
are shown ooriectly.
(vt) No Pay is drawn beyond the date of release/discharge.
(yr)
' '
-
":'
Pay ilccounts of Ofrcers and Naviks etc. discharged on corr,passionarc grounds, d.ismissed,dead,
reldased, closed with debit balance ale set off against furtf,er credits/if any and inecoverabfi
,.debit belarce intimated to Comrnanding Ofrcer/Estt., for regularisatioa and its regulerisation
,Ss rvatched through sepaiate register.
.:*jll
' The case file and IRLA duly closed with all pay slips alongwith service,doceimefts,lrill
fqrouwardtransmissiontopayaucitforissueofpa5rmentaut&ority.j:
bc segt to review
Accomts of deserters
9.
Wh€n ae irilividsal subject to the Coast Guard Act hqs been absent from his ship or from the
ptace of duly wi_t1*mf du -autority or absent wiihout leave shall on conviction by a Coast-Guard Court
-bglia!,li,ia.1suffer..ilfiir;so4rlrent
for a term which ma.y,extend to two-years or less or punished by mulcts of
pp6ft.gsd afioyrance as niay be prescribed. In case of an individual who deserts or attenrpts t6 desert he
snail be liable to lufbr imprisonrnentfor a term which may extend to seven years or such less punishment
as the case may be.
-
lq0. On.receipt of genform DO from Ship/Estt.iBuviknotifying the cesualty markedas "R{JIS'the
following action ivlll be taken
:-
(r) The same will be noted prominently in the
IRLA. No Pay and allowances will be admitted
(ii)
When a person has been absent from his duty without leavs for more than 6 months the matter
ivill be ieportcd to Bureau of Naviks to transfer the deserter to non-efective strength and call
fcrr all service documents eic., for frnal settlement of account as a deserter alongwith No Demand
Celiificete. On receipt of the above documents the IRLA will.be closed, drawing the pay and
allowance upto the date prior to the date of Runideserter. The instructions contained f6r finalisation for aciount will be observed in this regard. A separate register t'ill to maiutairod to
fiqaliqe accougt sf Run Out/Dese;ter.
(iii)
' '
In casg-of the IRLAcloSes with a Credit Balance it will be iotimated to BUVfK (whilo returnins
tbe finil settlement doeumsnts) tlerough a eonomunieation,$arks 'l{cit to'be paid'. The guviE
'.
54
t.
informed that the amourtt has been taken to Field Deposit and they will beasted to meke
a note of this in service d.ocuments. In case the doserter is not apprehandedfioind duty within
3 years, *fter the date of de,"sertion the terrninal credit balance which is,held in deposit will b€
*itt
transfemed to th* Credi" cf Govt. under the head 'MISC RECEIFT? in accordance yith thc
provisions of 'parr. 321 flof$nee Aeeounts Code. The redrawal of the amount for payrent to
ihe individ,ual or liis heirs will require tlie sanctions of CDA (Navy).
!*ase the IR.tr r\ is closed v;ith dobit: bale-nce tlie debil balance will be intimated to Br:reao
Naviks for noting and waiving.
(iy) In
of
Provident Fund Account
101. The probedure for ms-intenanee of provident fund account is laid down in chapter
XVII of OM
Pt. VII.
This wing maintaias fund icdgor ca'-ds in iesp3ct of Coasr Guald Offioe$ailors, Gazetted, Non-gazetted civilians and Isdustrie.l. ncir-industrial staf.
:
Nomination adnhsion
Applisatioas forms for admissioa t" Gt Fund are i'eceived alongwith nomination forms agd statetrnt
of fr*icufars for allotpent of provideat fund account numbers.
1b foltourrag poinis shou'6 be kept in view at the time of checks/aceeptance cf tbo no'iirination
form:-
(l) Fuli address of the nominee(s) is given- in column l. and 6 cf the.form, full name(s) and not the
. ., =.:';:::'.\."' .gg1i1a6e.of. in-itiatrs of the noI:ninee is (are) required to be fri-rnished.
i-
:
(ii)
Retrationship of the ncminee(s) with subscriber is furnished in column 1 and 6.
A,l1 the column of the forms aie fiiled ir-', no column is left blank. If the subscriber does not
' ' want
to, make' an, e*iry in columa 5 and 6 ihe word nil should be entered.
(trr)
(td
' - Ir
tLe cas; cf a subscriber not possessing.a famlly tlre word.s acquiring. a fa,mily are inserted in
the columa 5, io addition any otler contingeacies that may mention therein.
and amendment
imples$ion of the subscriber,
{r} All atteratio*s
.
it
ihe form are attested over the dated signature in full or thumb
(vl)
case where thero are more than one nominee, share of each nominee is specified in colum I
' In
& 6 as the case maY be.
(vr'i) Nomination is attested by two govt. servant their designation and complete address is invrriably
' be given on the nomination form.
(viii) Nomination is executed on the prescribed form.
(tt)
'
Date including the month invariably be entered in the form.
(x)'The subscriber having a family
'(xi)
.
as defited,
noninated only a membedmembersof his family.
As the norni*at!.on form is, a lega! documents it will be filled or typewritten.
On allotnent of Fund Accouat Nos. the funds cards are opened by the wing for the subscriber and is
attested bY the Accounts Officer'
102. While posting the subscdpion or recovery of loan in the fund, cards it will be seen that :(r) Subscription is recovsred for all eligible pelsoanel who have co1x1pleted one year service,
92-MtJ(D)166CEDA-8
.EE
JJ
(rfl eons'equent on the change in rate of pay drawn the rate of subscriPtion mrcqd$yil-d'
(ifi) Recovery of loan on account of temporary withdrawal is effected in ilstahcntr*lp;lqlitr
. rates and regularly till the full amount is liquidated.
Temporary Advanee/Final Wifkdrawal fre*c GPF
103. On receipt c,i the intjrnation iegard,ing Ty/Final rvithdrawal {rom'!he-fuqd, lot p4yeullit
section a suitai;le noie may be kept in th;disbu;sen:'ent IRLA and funds cards for further actioo.
s6-
Closing of Fun'i Accc'nintllssue of Annual Sfatement of GPF Account
will
104. The conduct arid d.isposal of r:,ork regarding closing of Fund account and issue of GPF acccun
in Chapter XVII of OM Pt. VII'
be the sane 3s faid down
Final settlement of funds account
105. Consequent on rei.=se/d.ischargejdeath of tte'individual the administrati're authorities will forand onward transmission to fund Sub-section foi
rvardtlie f;l6t"i"g ao""**"tr ii.*"r&ty
""iin"utlo"
:payment of final accunulation to C.G. Personnel
fcrm duly f;lled for firial payment of provident fqnd money and sigqattrc
{t) Srandard.
by tk Heed of Gfrce with necessary certificate.
(rr) Forrn for discontinuance cf proyident fund subscription duly completed by the head of officc.
(tr'4
A copy of the CE list drafting order, GX lotifying.the"casualty vi7-. rctiremant/invalidmcntl
- ' releaieldeath/superannuation
etc. of C.G. Personnel.
t,
'tf6t:V"lln"ation
of the parrieulars given in the applications regarding thg lT^o,Y?:_!t of sub.script!9n
ollt be da'de with refe]ence to-puy particulars-i* tq€ qF,
refune of
"dnuo"*'uttd'""itt["Affi-i6uio".
by the Accounti offflcer. While forv;arding the final settlement papers to t-und section
itiitv
"o"nt"isigned
particuiars are furnished :the following
(c) The details of ty-advance/final withdrawal drawn during the last 12 months as per IRLA.
-
(b) Iast month recoyery effecting in the IRLA.
(c) Amount of recorery on acccuilt of subscription for the last 12 months.
(d) Date ar{ aeture of esualty for final payment.
and attested by audit offiosr.
{e) .F.uerls eards are duty.gJosed, and countersigned, in all respect
Ttansfer of IRLAS within ledger wing
107. (r) Two separate register one for 'transfer out' ard. cther for'transfer in' w:tl be opened aod mainuyile teageriryirg;;;iffi i" nvii-Tili.-l*.tion t'lo. a. The entries in the "Transfer out' rcgiprgf
will b€ in one seriel order.
tained
(il)
thecausalities Ielatinglo
out'and
On r.roeipt of Genform CG Grders ctc. modifying
.'Transfer
.rrui*fetG'-;i;H;;t
and pcrsonnel wi1 b";;#A il tfr'e register on day to dPy basis viz. as and when
ti;-;&;;lt""i"Gn*a., ancl ccl. 1 to 7 oit{c-tiu"tr"t i"t ald transfer in register will be completed immedi-ately.
(iii) Actuai traesf*r of IRLAs rvill b€ carried out once or twice in a month
tV tfie Accouott On""t of the CG Section and on the date of fixed by him'
ces
as considered convenient
(iv) On the appointed date the IRLAs due for transfer rvill be closed and '-ire transfer IN/OUT, balancntered in Col. 9 ofrhe register.
ez-l#{D}Iffi€DA{a}
(y) The IRLAs will be passed ol alongwiththe rogister to_fransferec task holderdirect sto will initiral
1trg it * iri token of ackniwiedgemei"t of IRLA and conplete Col. 8 and 9of-thlransfer
"g"ln*t
in th registet.
witnfit"
will reYbw the entries pertaining to-his
by
theIRLAryhichareduebutharrcnotbeen-ibriwd
tastln/tifrsfe;T;";t;i;; uoatutco action to obtain
pnform/Dlo.
from
be
entered
in
register-will
transfer
to
6
of
1
Column
task,
concerned
the
him from
his not been ree eived and noted bylhe time the rRLA is transfened it win bc
iTTn" r#"?i l#lirl"
"t",
I to 4 ano othei colunrn will be iompleted on receip of g€ilfornlcE list cc"
io
Coi.
ioiur"a i" the r"egister
as the case may be.
(vi) After the transfer
as above are effected eaeh task holder
completion of the,'transr:1
(vii)
9-"1 -T9 ^l',:Sf:::1,::^'3i:f.*t"".:,:T
$h1rrt:?:
-After r*giii"i fto6 trr* t"ag"t wing
and marked card index within a week of'thr
tian'sfei",it
afiiir
registbr
the
l0
of
col.
endorse
will
i"aui'"uia
ffi;6;i,l;] ;;p6-y;d i";
tne
,S*SH
"rrtki;ttfi
vant card index.
l0g. As and when transfer are afiected at the e-nd. of each acco-"o.tiog eJprtgr 9*,foT" closi.ng-is-comin duplicate of ba.lances traisferred
r*"n"""Jl*r, iRiA k;;F. ;;i ;b*ir l.-ry; sc{A}lAAo a statement
statemert at above will be consoliThe
prrp"r.o
sup/estabiihment-wise.
ilfepi;;-al
fi;;if, i[iiriei
given
to
CC aftor receipt of the confrma'
be
will
copy
fi';tf"''ia it appx @). One
il"J by Sblrii;AAb
task
hl&rstion from various
APPENDIX
"A"
Date
Task holder
::t* i=
- *"
QE
Statement of Balane transferred out/in
Balance TlCut
Penonnel No.
Cr.
Dr.
Balance TAN
To/From
Cr.
Ship Iloldcrs
ToTAL
Dr.
TOTAL
.*
Appir\InIX ,.8'
Dat€
QE
Task boltlers
out/io
Oonsotidated stat€m€tf of balance transferred
Balance OutfI
Cr.
TOTAL
@Tto14
Balance T/Out
To{Frm
Cr.
Dr.
TOTAL
.Dr.
57
Grant of Dearness Aliowance
.te and under the conditions applicabie
l0g.AllCoastGuardPersonneiafeentitie{itoD'A.atlheratean^d*u+noer..."*o'
"i,\thil.
;Ctiing tile D.A' it will be seen that :to other Central Cout. !'.i'u"i;.
orders issued from time to time'
(;) The rates claimed are correct and are in accordance with
(i;)NoD.A.isadmittedduringExtentionofiear.gwithouipayandallowance.
pay leave'
(rrr) D.A. at proportionate rate is a-dmissible during haif
Last Pay Certificate
appointed) dray any P?y 3:d 'allolvances without
110. No Person can (untress he has been newly
he'was lart paid' Houever on a last pay
om..t'by
oroducingon lastp"y;;riifi;;i;
bti+ i"*;ttltc 6y the indi'"'icual concerned with
a#tt;
i;;;tft"
*hb*
";-;;;;
iertificate not forth corning' ihe Accountt
a certificate s'r'ating :ihe date upto and
(r) The rates of pay and allowance is 6'hich he is mtitted asd
(ii) The particular aethoriry sr agenc'y by which he was so paid'
advances if any may admit
/;ir\
,"', The fund dcdrErions and the amrcun'r of
cony ihereof.
,ill"fu*ffir*pt
"iG"
for
w-hich he was
pay and ailcwances provi-
L.pC or cer',ified
of birth (in case of oivilians) the date
py certificate showing the daie and thetherlate
pay and allowinces to which he is entitled and
rr*i. t."n adjuited.
uoto which hrs pay
is requirecr to be issued in the foltowins
"ffi;ii;;;;#i
frhd dductioo* roo?Eo?ollJiriiri*rii"rr;"y-i';";";;fiia
lu.
A last
---- :(r)
t'' Sailors,AirmenandCiviliansolDefenceservlceeic.'whose
-inalvitiual running ledger account system :-
Grses
accounts are maintaincd
on
the
establishments of the High Commissioner for India in
d to the establlsnmenr
(a) While servin-g-.in or attached
the United Kingdom'
(b) Transfer to the payment of anothet' audit ofrce'
(c) Transfer to pension establishmeut'
Omcem
(fi)AImyoffisgrstransferredotsecondedtoNavy'/AirForceandViceVersa.
-
(b) Transfer to pension establishmen
running ledger accounts system'
(ifi) civilians whose accounts are . maintainecl oa individual
are noted aad the demand
deduction
uif
while issuing Lpc it *i[ #;;;'ffi
""ihorised
for
recover-v bv the concerned
in
LPc
ou,rruojiTr"?g;;; i;-"iiiai"ic,i.il lf uoy are ncted
audit authoritY'
.-Iaanycaseirrwhichthereis.probabilityt]ratafinal,LPc8*sliowillnotbeissuedintime,to
the issue
oi due date a. temporai' LFC vill be issued pending
l"
forwarding
letter
a
in
explained
ine chse
""rti""*tion
.ir"u*r:L"-o
of fnal last pay ""rlnJlL i"O-lf..
"tt""ai"e
;rtincate'
p;t
i"J
;i.
admit of pay teing H'ufrn
i;;;;;d
Final settlement of
ad
h tie eDsoe
of Pey Books
w!e1e pay books- have -beel lost or mislaid the
of final settlement-- of account
optn"a threi months from the date of the individual
igdividual runhg hd$f accopnt *ill be [.pi i.Apt ioa adjustment of outstanding acguittance roll'
gloccods o" *Ur.ffiF rlJetc. to p"#i;ih"
112. In case
-
:t.ig
A portioa of the credit balance assesssd with reference tg the last acquittance roll will be withheld
tie terminal credit balance payable at the tinie of dischange.etc.. for subsequent ^a{justment,
After 3 months the IRLA will be reviewed and if no debit are recelved against the payment of the ambunt
withheld will be authorised and IRLA closed finally. If any credit have been received the balance due will
be authorised or if the accounts shows a debit balance action to regularise the amount will be taken.
from
A simple register will be maintained to watch the final settlement of provisionally closed accounL
c*t,ol
.
Government Errployees Group rnsurancescheme-l980
into forte from 1st January, 1982 provides for the Central
on
contiiQulory aad. self-fina'ncing baiis, the twin beqefits of
a"a
fb*
iort
u
ui
Cove"omeni6*pf"V""r,
aninsurancecovertofrlfpin"itfumiliesintheeventbf death in service and a lump-sum'paymentto
augment their resources on retirement.
ll3.
Scope--:fbe Scheme, which came
:'
\-
Insurance and Savings Ftnd-The scbeme has tffi -funds, vr'2., fnsurance fund and Savings
A portion ofl the subscliption is creditsl to Insurance fund a_nd the other portion to the Savings
f,"od *friJn will earn in.r€rest ai tZ%p.a- w-e-f. l-1-1988 compounded quarterly
lI4.
-
fund.
LlS. Member*rip--!ff- eqloyees entering service on or^after lst f'ebruary,. 1989 are compulsorily
by the scherfo. tnose in sewice on 31st J-anuary, 1989.,were given. option to opt out of the
"oo"od oio. Those sho have not opted:out of the scheme/failed to exercise :such ,option and those
rvira
;d;t *d s€r"io" on or after l-2-1989, the revised rates of subscription will be recov€redi
It
116: Employees will be enrolled as members of the scheme only..from lst Janlary every year.
an emnloyee'entLrs service on or after 2nd January i,o ?tty Y!ar, he will be enrolled as .a ^nnember only
;fih"-";xt year. From the actual dat6 6f entering service ti.l1 thg end of that ;rear, h-e
A;;*f-t
i;;;;ty
reduced rate of monthly
*iff 69."ifu"a io insurance iover only by paying
ll7.
Rates of monthly subscription and amount
of insurance cover-The rates
tion and coiresponding amount ofinsurance cover are as under
:-
Montbly rate of SubscriPtion
Group to which the emPloYees
belongs
.40
.20
B
of
-P5'
monthly subscrip-
For those who opt out ofthe.scheme
#______-::_r
with enhanced units of subscription
iefore enrolment After enroment Amount of insu- .------:-:Rate bf
Amount of
as a merneber as a member r{irrce cover
R3,
A
subscription.
Subscription
Insurance cover
Rs.
Rs.
Rs;
Rs.
120
1,20,000
80
80,0q)
60
60,000
40
40,{x}o '
c
l0
30
30,0m
20
z),om
D
5
15
15,(m
10
10,000
promotion during the year-4n r_egulal promotion ,oj -an en- plgVee- fro^m one -Group jo another
Crooolfier the ist Janu#y in'aiiy Year,-4i! subscription will be raised qrly fro.m. the lst- January of
llg.
then6xrvear. As foreiadple, a-Group-'C' employee is promoted--to Group -'B' on 2-l-1990. His
be- Rs- 30 p.m. and Rs. 30,000 till the end of December, 1990 and
jSsuradcecoverwillbe raised tq Rl. 90p.m: and Rs. 60,000
ii;ili'#,,e, i;9iilt-;t*riptiqna$
to the,higher group, his.subscripticn and insurance cover
admifted
is
empt"V?"
Once
ies"ectivelv.
if
is subsequently reverted to the lower group.
""
he
even
rate,
;ifi;iil"; 1f, b. .t C-saie
Jii[ri.i-ri"tiJr"ano-lnturance rjotir will
NOre
:-Montlly
raG of sub. and amount of Insurance cover raised w,e'f' 1'1'90
59
ll9. Reoveryof
monthly subscription will be efected from the pay for that month, i.e. for
Ianuaqr, it will be-recovered from the pay for January payable on- thg last dayof that month.
l2O. Interest on arre(ts of subscription-In the case of an employee who was on extraordinary leave
',.,.-' 'I foi auy.'period, the arrears of
subscription will be reoovered.with interest admissible under the scheme
from his salary for the month following the month in which he resumes duty in not more than tlrrec
instalments. If an employee dies while on exJraordinary leave, the arrears of sutscription due from him
will be recovered with interest from the payment payaUie under the scheme.l
'
121. Benefits Payable-lf an employee ceases to be in service due to retirement, resignation etc
will be entitled to the payment of only the lump-sum amount of his accumulation in the Savings
Fund. If he dies while in service, his family/nominee will become entitled. for payment of the lumpsum
amount of his accumulation in the Savings fund 'aid in addition the amourrt of dppropriate insurance
cover to which he was entitled at the time of death. --If al employee dies while in service before becoming
: a member of the scheme, his family wili be entiiled-for p4ym; of appropriate insurance cover amount
he
only and no benefit yill be payabl,e &om Savings: Fund.
W. frwrciagfranG.P.F.lc.P.F-Tt
is'not'permissible except in a case where the financial
positionof anemployee doe5:not permit him to contribute both to GPF'/CPF and Group fnsuran@
$cfreme" den he may be..pemjtted a non-refundable withdrawal from his GPF/CPF account of an
aooaat,equivalent to one'year's subscription paid towards the Scheme.
Income-tax rebate is admissible for the amount of subscriptions paid rinder tk scheme as in the
s€E-a4oJ-G-PF contributions, Life fnsurance premia etc. except to tbe ext€nt of the amount \pithdras/n
from the GPF/CPF on account of such subscriptions.
AssignmentoflmrareFmdrf,dSryfusM
:
123. The emgloyec's intefe$t ia the Insurance/Savings fund can be assigned in favour
Gnaneial institutions as socurity for obtaining loan for ionstructionfpurchase ofhouse/flat.
of
recognised
i
Recoyery of Govemment dues not perrnissible
124. The Scheme is in the nature of a contract between an employee and the Government. No reco.
very from the amount payable under the scheme can be made excepting the dues under the scheme or as
specifically authorised by the employee. It is legally not permissible to adjust Govt. dues against the payment due to the employee or his nominees from the Scheme.
125. Nomination should be obtained in the prescriM form and pasted on the Service Book of the
employee, and an entry to that effect recorded in the service book. tf the employ-ee has a ,family' he shall
make such nomination only in favour of a member or members of his family.
126. Register of rembers should be maintained in the prescribed form and kept up-to-date.
I27. BLANK.
I28. 8LANK.
I29. BLAI{K.
: -ir-,i
,
;'i.,:.q. ;
,:ar.
;1r..
:: .uj.:::
-1 1,
.
:
,,
- ,:r.;.:
-:.,ir,::..:i1:t,,,.,,,:
.
:_
.
60
-1.::'
FLY LEAF'INtrRIJCITIS}fNO. 3
Fly kaf ias@srif,or
.watching regularisation of debit
:-Uakspp'oq-@
*S.!$,tt.,<egrbrisationo{debitbalaqeesled.€'g@l
a -.J
a debit balance on final settlement of accounts the partieuh rU bc
, ' .: ',' .. ilE .-.=":.+;+--,.:..
'igpla.iisiltlon'watched.
The register
wilflo
unbmittqd to the Accounts ofrcer monthly.
:
Register
for watching regularisatiqn of
Sl.No. Naq/Rmt
'"A,mt :-l:
of debtor
iNo.& :..FuIt-,:'
dateofthe her acnremo tioa &
unioer whom
balance
..
"
,r
'
whieh
debtq
.lrnlanOe
,ietimated
ioBtFVIK
-\
:-*:.:::'
wisc)
&
date
lo6F statg:
loent
or.Gorftr
ordg
unds
which
rccularncd
910
7
...l+ri-;--
(Month-
No,
Remarks
61
FLY LIIAF INSTRUCTIONS NO.
4
:
Fly leaf instructions for the maintanance of the register for wzttching final settlement of accomtsObjects: To watch prompt finalisation of accounts in respect of the individuals wlF bmrc
noneffitive on release/discharge etc. (See para 98).
On receiot
of senforms/drafting order etc. the relevant colu4n will be completed -ad tbc
-OoJomints"will
be immedia*tely calted for from BUVIK/CGHQs.
oecerruw
be watched and the service documents crc' will ba
-to:ptp,pt,$11*1,"":-:f
after completion of the relevant column in the register.
rto*"i
i;-Sh:lp/brdbtitnm"ot :hr:.,"::T^fill
The Rigister rnill be submitted to the Officer-in-Charge monthly'
FLY LEAF NO. 4
Rsister for wat&ing Final Settlement of accounts.
SL
Nc
Iitu
Pav
Afu
Date of
release/
dischargo
etc.
Genform
DDNo.
Date
No.
and
date
under
Datc
Date
of
Rornarks
finalisation
of
recoiPt of
documests
which
documents
calleil for
i<-
I
FLY LEAF INSTRUCTION NO.
5
Flyleafinstructionfortheregisterofmarkedrun/deserlers'
Objec:t: To ensure that all run/deserter 1ny account are settl€d
promptly.
(See
Para 100)
the
As soon as the ggnfom/daily order noliffing the casu-alties of marked run are received
beJond the date of
*u-"*iub.;1.,dfr-1hgGirdto€n$retnainopa_yandall-gwanceareadmitted
^caitea
for from BUyIKS. through the. mcdium of
R\r"/De.€"t€" eF fml-;tia#nt documents will be
is
;ffdhd: ftc tqoturizci"n of debit balance watched through this register,
Tb rqi*r
Eitr bc submitted to acaount ofrcer every montht
-i.
it)
o
-a
GI
d
:.F
:a:*:_,. '
ri-:
aE
ie
Es
EE$E
C)
!t
E
rt
I:"=:--'-:
le? l:::
:: i--r:l:
gG:
::1.--
-i=-:r-,
:::
o
tt
o
8b
FF
tuz
<€
J4
s
(
&
+
A
II
\o
dE
it)
e
d
z
\.}
e
o
7-_
a
.-_
I
F
ol
o\
,
FLY LEAF' TNSTRUETIONS NO. 6
Fly leaf iastmctions for the maintenance the _Register of IRLAs.transferred-INf0UT -or issuc of
LPC,6 other offcat iransfer'of IRLA or issue' 'of 'AiJect to watch the traasfer of LPC to olhcf, ofurs.
(Sec Para 107)
Columns I to 7 o!' the register witl be completed, -with refer.crce to genfornlDCE CE,o'rders
register On r€cfut
be riatched.:tlrrorrgh-the
LpC wili
rvateted:throrrgh -the reglster
will'lie
IRLA./issue of LPC
tranefer of IRLA./issue
oromot transfer
n reeiot. -The
=The oronof
on
C thfiilitulars will be entereC in '.he remaining relevant column of the registu.
of
Th
'Tb
registei will'pe submitted to Accounts Office-Monthly'
FLY LEAF INST. NO.-6
Ship,{Estt.
from whicb "
,
transferred
I-z
Fty Leaf Inst. No. 6-cotdShip/Estt.
to which
transferred
Date of
receipt
of IRLA
IN/OU"
Cr.
\
tr-uf{D}t66OBDn-t
Reo*g
Balance oa
transfer
Dr-
-:-
.
.\
6.higdqq{ ::1*::''i:.5i;i:'''-r'il'
.
.
.
'', Glcral
.. . !:,:. .
Index
c"ot
d &rd
Card Iqdex
GEn@
:
.
i
List of Ships/Establishrcnts
nirdlution df Cenformprining'
otders/CE lists etc'
.
Prdgress Report
Yearlyf{omirall
oth-
t;
138
,
6d'
\
CHAPTER VIII
,,
Otj+riles
:..
,
r
t30. The objectives of Central Co-orciination Section al'e :(D''to coordinate and control the accounting functions of fhe ledSer wings.
(O Formaintain an upto date day to day record perlaining t-o hdgei occoitnt$;
Central Coordination Sub*Section
l3l.
This sub-section wili be responsible
ior
control and coordination fsr the various
...it.r, of *bff-
wings. The sub-sectiirn will :(i) Maintain an upto daie iisi showing the names of uni. ts whose p4y accounts arg maintained.
(il)lvtaintenanceofcentralcardindexofalleffectiveandnon+ffectiveIR'LAs.
done in ledger
.,
.,
' , {iii)
Controlali miscellaneousitems _esnforn/payq$,+ _aceui,tfanc€ rott'OO1;yCe.fisl,,ffiff.
Vouchers.
.j'
(iv) Furnish statistics for informatias tased on the IR.LAs wtrich niay be required
specially at
times by main o&=eenerrFd
(v) Coasolidare ad subdt fhe various reports and returns pertaining to ledger wings to Main
Ofuon
'
.,-tq
llL
,, i
.y+4f=F=-*e,
tnd
t pbr"hart
for carryils ou1 the above'iteorsof worts.
l&F;'Whenever I$.LAs are opened they rvill be pai-sed on by the ledger wing I task holdeis
task hoiders. The lattir *iif pi6pur" ru"a for each rRLA; u'nJ th"o iot" o,iti.
,da!9-,q+,w$9lthi card is opened and autireniicate" the entry.by *ri-o"i"Jiritaia-;i;"";;fi:ilr'#,tnst-*
.,,,.,..='.,,ti!I&-.r.i.4trd,'So(A)/AAo. Particulars of all cardscpened wiit oe .""oiciol"
i"ertei;r-ii"'|i#o.."
to card
'
d.e date-
Card
i*x
ii.i"j"G
g-is€s*r€b*.;-
"
PE.No.
RLA
,,
qpqedl :
it*eiidl,',
Card
.-__-a__l
oPgned
on
,fnttiaft',
.-4:-:r'
recov€rlng.
the IRLA
2
Ust of ShiplIstablituc
rJJ'
133. An
ru up
EP to
w dafF
w tBr.ryrrq
fu shedl*l-tlx
uFrElIHi
will bc &.*D -e-
9r aruslrQrEa[Ions\,v-nOSe pay aCCOUntS afe maintained bV
h#*e#,ffi #,r*'ru$s.t*sx;*{u.E$kls?Hpj$ffi
"ffnffi
#,f ffi
mffi T"?mi#:ff H*,1?"1H.Ti',1'"1,TifE?[1i***,,
Section
S.@
6d
Genfornflhafting Orders/CE List'etc.
order and civilian lists notifying various casualties such as liromotions, iiunish,I34. Genform/Drafting
'transfers=,
granting.MlR, HL&{ Expetriation allowance,- Leave, Run - Sirrrender, Ap
mcrlt, enrolments,
orehension. Discharee etc. wlll be received
-"ra in this subsection. All such documents will be screinized;
paised on to lisbursement ledger Wing-II for action- Di;
6i;;;;';"hit*iili-r't"tuiir.i"t-*ir"
crepancies s^uch as missing numbers etc. ' a're reconciled after necessary correspondence with th, g or!i-
..
nate.
Pay Books
135. Completed pay books forwarded by ship/e-stt. will be centrally received in this- sub-section and
The pay books rvill thereafter be passed o_n t9 ledger Wing-II fOr
duly checked, the period covered by such paybooks will be noted in the
books
receipl
verification. On
index cards and passed-on to record subsec'uion for safe custody-
entered in a separate-register.
- All the casualties affecting the movement of IRLAo.e.g, transfer, desertion death, discharge, release
etc. will be noted on the indei cards. Wheneyer a trahsfei ocCurs, the name of the o1d uriit will not be
deleted but fresh enty will be made below so that card will show the hi-story of the movements of the indi.
vidual.
In the case of transfer of fBI.As from one shiplestt. to anqther in the same section, the "Registers of
IRIA5 transf,er out" maintained by ledger wing vide para 107 will be collected by e'G. Sub-section and
card index marked acccrdingly. The effective and non-effective card will be kept separately.
'a
qqe,
'-,'"
=,!i:::.-
Roll
94 eld Controf of Acquittance
136. When acquittance Rolls IN (Pay) 229 pertai{ng to Coast Guard Strjp/Estt. are received alongwith top schedules ihe same will be entered in tG acquittance rolls gontrgl register, ship/estt. wise in a consecutive serial numbers allotted to top schedule from the first day of April every year as mentioned.
137. The acquittance rolls will be passed on to Disbursement lRLA keepers alongwith original and dupli.
cate top schedules. The clerks maintaining that register will watch the return of the duplicate copies
top sche-dule duly acknowledged in part II ibid with forwarding memo addrEssed to impresi enable the
idprest sub-section to checks:the corr€ctness the _amount with cash account. .Any amount rem,aining
de6iteO in the IRLA for sa{ng rpasons or other will be rloted in the "Research Register" maintained for the
purpose. The amount'tept under research will also be noted in the Col. 6 o-f the Acquittance Rolb
ionirol Register.4nd as whdn it is cleared the same will be linked and noted in Col. 7 of the above Regisrcr.
Action on Local Release Serials
138. On receipt of local release genform/drafting order/signal etc. all the otd IRI)A and case files of
the individual goihg on superannualion reltiase/disctrarge'ari collecte4 personrel No., Name aad IPA
sheets will be throughly checked and discrepancies if any are set righl Necessary.ser*ice doetmenis will
be imrnediately be'called for from the O-i/c, BUVIK, C.G. be if not already receircd. On rgceipt the same
will be entered in final settlement register and passed on to concrned IPa, keeper for necessary action.
Miscellaneous Vouchst
139. Misceilan€ou vouchms ssch as hospital steppage, loss statement, rent/licence bills, MtR.vouchers
will be receirad shipr'ctl Tice and entered in the respective register showing the amount and distiibirte to
concerd auditorsforadjustmena It will be seen that fhese vouchers are cleared immediately,.d-iscrepencic: srr& as wrong personnel number, double recovery for the balance period etc. referred to concerned.
adhoriths for darifica€on.
68
.AI\INEXIJRE'D(
List of Rcpor6 asd Retuqrs to bo rendered. by Coast Guard Section connected with maintcoaneof IRLAs
FLY LEAF INSTR'I'gfrONNO.
7
Fty{gaf iasrructions for the maintenance of Register of index cards opened.
ObjeAs:-To keep are@rd,ofallthe index Chrd:oPen€d in res1rut of IRI,As maintain€d (scc
pra $2)
Particulars,of'all cards opened will be recorded in the register
arc olnned, '
to ensure that no daplicate IRLA
The register will be suimitted to the Officer-in-charge nonthly-
FLY' I.EAF INSTRIJCTION'NO. 7
-.
E
lth.
&G -,'
d,Baqf
.,:
.
R€gistef, oJ.Iadex,er-ds ope-aed:,'
IRLA, in
opaod/received
card
,
:epg,ad.oo
inilial of
Remelks'
AAO/SO(A),
reeiving theIRLA
FLY LEAF INSTRUCTION NO
8
Fty leaf i'astructions for the maintenance of Register, Geaforql{r:aflitg orderlCE orders etc.
, ObJectz-To ensufe all the gsnfornl/drafing ord€rslcivilians ete; orders are received
orderi ind there are no missing numbei (see nara 13a)'
As soon as
be entered in the
as
srders notifting the casualties are received,
r€istcr
w-is', and passod
fit aroid ddat dadiustn€ot of pay and allowance.
to ledger wing
for a
in
consecutivo
it will pramptly
adjustment sq
FLY LEAF INSTRUCTTON NO.
']
8
Register of epnform/draftin-g ordlrslCE orders etc.
Date of
receipt
No and date
Missing
genform
date
under which
the missing
etc.
I'{o. called
DDOJCEC
ri
No. &
of denfoni/
for
Initial of
,
'tBd!Or-:r@+
inglemfqfms
DDO/CEQ€ic'
f
2
FLY LEAF
INST,RUCq-IQN NO. e
Register of'PaY books,
$rib.
Pde4
:€o*clmg
'.the p4y
,bok
Date
of . ."' .'
receipt
hthe s{Frtioo.
Initiel
, j'' ,of.the'-.'
'
atiditor
rffeivtng
the pay
book for
checking
1'
DaJe of
raceipt
of pay
books
ddly
checked
..-',
FLY LEAF INSTRUCTION NO. 10
Fly lCaf instructions for the maintenance of the Register of Acquittance roll contro{Distribution
, Object : To watch the speed of adjustment of acquittance roll (See Para 136).
'
'
ress
The register will start a fresh for every month and should exhibit again each acquittance rq{ thc progof adjristment until the entire amount is cleared
To ensure prompt distribution
Officer-in-Charge monthly.
of
Acquittance Roll, the-registerwill be submitted to the Account
FLY LEAF INSTRUCTION NO. 10
Register of Acquittance roll control/Distributioo
Name of the Ship/Establishment {nonth).
Sl-
No.
Date
Sch.
Date and
month of
Affi
e@dlinlRl-A
Acquittance
Roll No.
No.
C.ontrol
cloarance of
.
FLY LEAF INSTRUCTION NO.
Initials of the
Auclitor
.madjtrsd
anooot
11
Fly leaf instructions for the maintenance of the Register of Acquittance Rolls items under Research.
Object:-To watch the speedy adjustment of Acquittance Rolls items under research (See Para 137).
nill
;.:,,r-.-,:--, :
,
Thosc items of acquittance rolls which do not easily adjust and require further research or referen@
be entered in tbis iegister. The items entered in the register are adjusted expeditiously.
-The-
regist* will
b-e
submitted to the Officer-iu-Charge monthly'
.
FLY L-EAF INSTRUCTION NO. 1I
REGTSTER OF ACQUTmANCE ROI,L ITEMS UNDEB RESEAXCg
Month
Name of
and
ship/
control
No.
estt.
e21llqpFffirro
Acquittance
Rolls and
items No.
Amount neasm\lrlod
'lnUsdiEg
aqoqBt
cl@rcd
Rcmarks
CHAPTER
X
.
REYI.EW GROUP
'
:::
a
r.,.:t
.
tr,:.'
.*
:,:,
.
,t:::-F:;_
::l ..F.4i4($
.:.+.,{S=
-,:.. 'i-S11,:
.,,.;!{{_.
::.*:-:::
. r
. :
z *t
<
--dl153-1S-
rgr,se
11.
IL
:
-'!.
:,-:
*
73
Objectives
150. The objectives
ofl review group is to
IRLA are rrairtiaiued ploperly by
ensure ' the
the
iPA
keepers.
General
151. The review group,
of c.
of 'work done in the
will conduct 9l'i'ntelligent scrutiny'
in
ii"'iJ"iil"i"-t# iil'ffiii***.i *.'.litort and vill work
G-uard. section
Guards section. ttie group win function
close accord with them.-
c.
.
Fmctions
' 152. The main functions of the rerien- group m51r be brcadly divided isto the follo*ring
headings
:-
(i) ftrutinY of the IRIAS'
{ii)CffiineofafliEdfuumeillssochasgenforn,rDoE,rDoDiCE.!ist.
tloclcctixthsnt.sbgeeathelRLAsandthefinanciataccounts{abstractcireeiptandcharges.)
orders such as selected
selection of the application of thc neru
rrf) Rrirxfcet rlffL's ,b5r random,o,rJi!'iTt#"fi;fih;ipi'ii."tii"
i" thi actscl practice of selected
i-"dpayandauowan*
Got- or&s etc'
Scfrs d
IRLAs
'rrr.
wing I and ledger
the IRLAS
over.all
o concurrent review rvill becairied outf*,igti""aer_revieweveryqurrtei:oLalt:iuatequarterso
TT33t::l.YJ,t:llTf
shipiestt.ii
ofeach
rvinsl[. The accounts
rrrlpr.itt. a..6ui't are rL'crified ttren and there
that-misrake ccmmittee by a redger uuoit
anO not allot'ed to continue for long'
Theouantumof audit rvill norma]|y
oilJiiiiE'*iin "
be 25/'.oF_!b9 IPA
F"*:l*i:i[[:ff
#Fl1ffi,S*6",itrr;tri,fr
of OM. VIt.
' :.
i Jll* ronnula
.
binders
1',-";ff
.'
be reiorded
adopted for selection shown invariably
utt.les-s
a
iori,cst pcrcentage
ril";'"'#'li;.';ni;f
is
i;3'1'f ,T
-*
''rili i-e ;i.:ieia1i., sciutirrizeci to
(a) Entries in the- IRL-As viz. service-pq,Ji9Y1?,, arrd.dedtrctloi:s
fo'' i-':si-' rhe lRLAsrvill
see that the initials oi uuaitJ'iiis6?A))XX""il;;t;;-;;;'ic'cd
be subjected to a general scrutlny to see
.Tn:ir ^..J:,.--. q^J a\ia a
(i)Allchargeshavebeencheckedbytheledgerwingauditors.soiA}rAAoandtireirdated
' initials exist.
(ii)RatesofpayShgy|are.correctanrlcorrespcndileediustr:lcltexist$j.{Fthg.aa+hotisa$ouf
& CE lists'
disbursement. rpas wrtn|Jf!ffi;; ;^ dfaiioElooo/DoP
involved on account:of chanses in rates
t-"}1t:t*i:
(iii)
\---l Changes in the rate of 9p.fand adjusted :::TI"t
corrpctlv'
;il;tv iil;;;tr;"t"d
i : ,.
:
theselecledquarter/r4onthwillbesubjecttodetailedcheckl'
:
:
' it wilt be seen that :- : Sl Castings have been correctly
done
and calculation are correct'
''.''.. ' :' -Qi) Recoveries of GPF and PLI subscription
"n:
t:i"
:
. ^:"' .
and advance.etc' af- regularly effected'
(iii)Thrcopeningbalancesarecorrectandicarriedforwardcorrectiy.
'
14
(iv)- Full particulars (period and.au[horit/, nljure of
allo"wanee)) and
all nriscellaneous credits
and dcbits have iieprr notcd in tho rclpdsJivo coluunr} asd thele are oo overlapping credits
or short
,
debifs.
(v) Continuity of pay bools serial nunirber
.
cxisJs.
154. The IRLAs reviewed wilt be suitably eifaced under the initi'als of the auditors and SO(A)/AAO
sSowine the noriod upto which reviewed and guarterslbonths eccorut subjected to detailed review. The
narticuiar neiiod upt6 which a binder bas beso reryiewed will be slnowu ou the inside of the back binder
iover in tlie profoima appended bclow
Binder No. &
of the shiP/estt'
Name
Pcriod upio
whicb revieurcd
:-
Dltoen wbich
lgyitye6rfl4!d
Dated initials
of auditor
Date initials
of So(A)/AAo
element of surprise should be maint$ned by selgctinqdi{hreut AccountirJg quarter/month
binders of IRLAs for detailed revie* ia each'Review Quarter'instead of invariOitrerent
- -.rt""tiog
same acc-oontifig quartet immediately preceding - +h: r-evigw
uUfy
o.tdrtetirnooth-for the binder sclectcd for ieview es e mattcr of course and also in ttre
ofanciltary items which should be made with more emphasis on the representative
Norr :-Au
loi
the
ili;;iff
and-qualitative chaiacter rathcr than on thc numerical
Checkof
AllieilDocuments
155. (Gen forms/CE list/i
Tlre revicw
-
asd
goqp n'iil cre$bc
es'*t
I
iipr*ing fficrs}
5/. cfrccls {pndttcnq$s a$.2-/,, 2t 91!t: tittl*; The review will
,ffi;Yrnffi 'ffi 'lt'#fi
;:*lin*yi*ffi
ild.ifr-ii;rdird.
i:ll"r.1ff .'*.ifi
J*iff
be
};"f;3
Ddng 4p perreniae cbscks itwill be*sen-th.at pay and allowances have been
the-disbmsenrnt shtrt of theIRLA.
;trr.tty ahagrn rnd-ffiGd'in
,7<
_
'u
.. ^15F. Thefollowingpercentage of;checksshownagainst'eachitemwill
AAO duri*g the {evievr bf IRI,A ete, for th,,- each quarter
Nat'uiacf docume;rts
Sl.,No.
,r.
ff
SO1A;'
of ch:cli=
l.
Authorisation
a
z.
Disbursement IR.LA Off sers
r}IA
?
Disbursement IRLA Saiiors
00.q
4.
NA ListiDaily listiGazette notification Officer
010
5
Drafting Orders-Sailors.
010
6.
sl
ips/Offfrcers/Saiiprs
1C0
Genform-Sailors
005
'7.
Miscellaneous demand
010
.8.
Miscellaneous Credits
010
Recurring debit li-ke hcc'me-Tar
0*t
lo
Rent Bills--O$cers
o1*
lt.
Rent Bi[s
010
Acquittane rollq
$05
Remittance
q10
9.
13.
.
.:i:_i
beearrjeelou|by'ihe
::.-,: ,
t4:-
-,Futd d€.ductions'
003
'Closed Pay tsooks
|i
uri-:
16. Abstra"ct casting and tracing
r]!'r 2
17. Terminal/Gratuity cla.ims
18.
r0c
FuId Accounts
100
tbetotalitenrof r,o;l-:;lio','nagainrtsl.no>.4to l6checkc,Jl"ySf1,\)'ii\l::: i:j-.ur- Ooly s}yoof
'ryc confirrned
to the work revieu,ed by autlitt,ir i,:e r.,'r,-::rir;irrq
9?lT
t-ittt percentage fixed abovc. will
50% be_ing,ehecked out of the items tot so revierured. Should the perientage iesult in ihe nurib.,l..ttli--ii
fallilg belgw'iwo, a minimum of the one itenr already checked 6y the ailditor e*d a,noilei- iie;r:s g+t
so checked
will be brbught rvithin the pur.riew of the review of SO(A)/AAO.
items as nlay be decided b-r.ri:e O-iC- Aftei
. The SO(AyAAO will in additicn check such speciai
the test checks are carried cqt_.by SC(A)/AAq this fact
willbe recordedb_v- r,iakirgea€*tii+i:e+lei:ir liC;
'individuals
ilnder this dated iilitials in the pa] ac,rounts:of the
and othei allied- doc,rments co,]i*r,r*i
aq,,well as in the test checks register vlliere in the names of the OfficemlSailors Asd official ;;t*,
whoseacc,0gntswereauditpdduringqtmrterirrerecorded.
Objection Statements
- 157. All objections loticed du1:r-e review r*illSlssued to&4gquing II through objectiarn s ateraent
and settlement of objections pursued in the manner laid down in ainexurdilt to hipresi At r.itlo"-oi
oM PT'
VII'
:';:1'-'' ;i='''-
'
"'
t'
Iftheaudito@ionisaorredisnediatesteps'willbetakens byledgerrvingll to adiust further oavover issue witf regard to the provisiJis
Fents etc. at correct rate and to take steps for_rec_ov_eJY. f9r past
laid down in Rule 179 Fimnciat Regulation Pt. i. Vol. l. '
76
payments
158. In case the matter is to be referred to administrative authorities, CGDA for a.ruling the
payments
past
ogly
be
confirmed
action
yl-l
and
stopped
will
be
obiection
of oav and allowances-""4"r
-on
Cfje (N) and Coast Guard authorities and recovery rvill be deferred pending
;;
ffi ;; J;d;;to-the
;;ri-il irom Navaf-rr*Oq"".te:rsfcoast
Guard Headquarter'
in the obj-ition statemini The cotlective value.of the objections sotincluded
'Money in an object:l.l^t.l19f"ll
register).
value is fhe prime guide to
progress
(Audit
in
IAFA-4?3
btrd;r
t.
;; ot,; t4-"i*J
the gravitf or otherwise of an .objection.
Scale Audit of the Complement of Inilian C. Guaril
159. procedure outline inpa'''a223
oM
PT.
vII will
be followed so far as C. Guard is concerned.
.
-'Aitvances
:
sn
Acquittance Rolls
will be conducted solely from the ecquittagce rolls into the IRLA. while conducting
tfr" rlti"tiii *ifi U. r"* thut there is not break in the ctntinuity o{-OlybooLs serial numbers entered in the
i[Ld';;,i'trrui urtioo ttui b""o taken by the kdger group to call for irarticulars in respect of missing
.
160. Review
numbers.
of heany adnanc6 it edll be seen whether prompt action has ben taken by ledger gro-up
in consultation wiJhth-erlvrgqofhcers-and *here they
to ;ni.ertigateil*-"itr#;
"f l*-npeymJnts
iqiui mre, ac,tion has been taken by the ledger wingfor liquidation
th" qredie
"r. ""r*ilu"nv "."r*rdby
in-;ddare witb the order in force'
;i-t"bil-b"h"1"
In all
cases
Fd Bswis
.
...
,:-,.,tt,1tt'
:-
to-the extent indicated below
.,t$,,;==8 .F-c=.hpc*ed
:
nt of all initial entries
:.-=
'{a1't
(b) 2 Per cent of all charges
(c)lpercentofdebitvouchers.postedinthefundbroadsheet-
Checking of Abstracts of Receipts and Charges
will be checked in to the grand summary and supporting vouchers :- (i) ,Opening balance in t!re. abstract for current quarter/month r,vill be compared with the closing
" 6alancl forjhe previous quarter to the extent of l0 percent'
(ii) The totals of both sides of abstract of for the current quarter/month will be checked in full Grand
total will be checked.
_ ,.!
(iiD The totals of both si{es of abstract of receipt and charges should be checked to see that they
162. This
tallY'
:
(iv) The progressive figures underthe head'Field Deposits'0/0!6/01 and net-balancesintheindi'
vi?uai i,inning t"AEer accounts for the quarter/mbnth should be wcrked out to ensure that
sets of figures'
, thcre is no differenie between the two
.
?:
(v) on receipt of printed compilation it should'be seen jlat tk'".9"Tj.--.h:ru- s:1.^lh^::-h.u4
.Fi;ld d"p;;iiJlugri.r witn tnat shown in tnc purcbbg medim of the abstract of receipt and
charges
for that
Watch over Expenditme
quarter/month'
SrrdidfrlIfldT{!.,
_
rot
thc cxlrnditure-sanctioned for a limited period is not admitted
such sanction will be maintained b! Review
b.u"Jinei
*,i"d #16fr" 6x614 sanction- A-record ofknown
in lime by the Review group to leclger
b€
will
sanction
aoy
Xnade
fn"-Oaa,Ae*rity"of
e-fo;163. The rer1.q. gr.gap,x_iecnqilfie
;;d
Arc3;3ffi
*il t*;aittafrKd
in prescribed form to rvatch such sanction.
77*:
S.
!io.
,-artieu'lii of::sanction
which
Date on which
Date on
sanction iseffective
sfinctton exorres
)
1.. tl
ri
'
Authority
'5 ';i
"
tt*Aifark.
-.6
Tech:ii*:l -{il: ire'fesf Auiiit RtIleTG
i{-!. Ti;: :.-dr--1--q.3ilr BiIl eEEeiEe all teahili€al slanctionp€rtaiiling to.Fay.an$r4llowancres of C,
Gg:.-jp:-:: i::;:; ;;rd F-".lir terirnicel;.lvice on accounting and other aspecis to Coast Guard A&ninistrar+? i6it"riri;. :aci sieer los'er i-oruation.
'
nr
be also exa4ined=thaf the test'a,udit objection/Draff paras are replied
*,ilt
to and dealt with till
6nalisarioa.
l:j:. y,'!t,; iir':.,t io Ii,r consaii,jatetl ;bstract the pay and al!+v'arlres of Coast Guard Personnel
. :f, la1o,,.;lri1C iiy ti:r review g.oup-to-th* reiev"ant Headi of accounts as iricscrib*d in the classification
, ,','.i 't.-.ir1;
.
C-i:r:::-;e E:i!r.;;ce-3h,e oper:ing bala-nce will be acljusted try debit to field deposits. The opening
b::i:ri++ .-.=:;iit =+l::!ed b;='credit to field d.l"u:lt:'
t:edi; .r:ie-{t} ?ry and alloiv$ce rvill L'e dehitet! to_ C. Guard slrspense head 'AlA20l49' (2) Miscell,::.-€!Fi'r:1,cie$its,1i;'=11
--u,tq.+,,.,,'5
*ubited"ttl the game ire:d ibid'
;,1..1 tc ltrprest hcld,ers by thg lljprest -audit subs9ction,.the.recovery
be crl'{.lirc,i ti; tl'.e serne-suspense head. (ii) Creriits for FLi subscription in_respect
'::"*"il !'er5pi:;^i , rcr'. ur1'r,-i t:rrougli IR"LA v,tith reference 'r.o FLI sc*edui"a -receir'ed from f)irector
*-. iirr,.t t
.,,::
i,,:. Irii:ri'*:l t+ tit* F:sial departiient moirtl:rl,r' througi: tire i'"i;strlicis of -receipt-and cha.Ses by
i-i.:
re,,ir,-,:r,,;i i.; Ci- Pi".r i{c.,rl {su-'pensi head GiJ20/49r,. .lt will be seen a:-aj et:}j:3d-thnJtheamountcomp,i"i t:i""t r',,itlr i:;* ici:ii :.::r*uni of schedules'.-endere,i fbi iire mcnth iiii) Fue'3 deduction will be credifed
i" i"4J i;e:d c*ncerr-t*;1 {iv} trnc*me Tax recc'veries wili be creriite<i io ths n'iad.
"-''"="6;;;$tt!:!$$i'*7Cilt,'6i,
"i-lvantei
:' : .: j;;-;;;neatt*;;
,,.-rii
' "
.' ' "
,
,
'
C!*s.ing bn!ances-{.a) iitile eiosi;"lg i-.a1ar;ce-b: a. credit balar:ce it +adjgstd-bycredit to "Field
D.pouitt; " ft) 1f the clc,i;,:g briia;:re b6 dei;it i;:lance it !s adjosted by debit yrder "Fieid deposits".
i5f. Tli*;ii,ssiir:riiirr.! -:.,;11 b: ci:e;ied bi SOf.A),rAAO-ofj*'rytioo.-'.,1it9'qupli"ate goqigs.of the
pu*"i-;-.g-;,ecig::: =,,;" i:r.j th: cr+srifi:arion iupported by the foliawiirg-schedtlie.*1$tatement will be sent
ie;ii'':.'
to i-'!r
;j.!i:.= , r,.,rj .i.,-;F;,:ie-AFPFF Schdete, l{otcr,€g#F{ot9r'c;iele arlvanc-e recovery statement,
:ni:: -:*- stg-ie:;ietrt, {*uo bail{i+g reeovety,;sfateme*1, scireiluies in respect of .creditT
--r::i:-i
lr
rjei-..r
*:: **€r FAOJCp*a- R:coaciiiat'g*,:stat€ment in respesr of amounts compiled to
ir#t-o i**i pU Suiu=rigicn sc-bedules
i_-ii':,
E,,,.,:::
,,",: 1,.,.- -.,
., ::;j!9-?;1'
i-!!ri:- : .
.
78
will
.d
b
ll:
these
which
1,
ANNEXTJRE
Lrsrbr.REGrsrpRs ToBE nllryrmero
:.1
J
Regrt". ofAuthorisation sliP
::t*
Gfficer
*t*sfei
rn out or
0JPAY
4t
Para lSofthis manual
ilue
of LPC to olher
Para 10? of this manual
5th of the month
5th of the mouth
.Re€isbr of Run'out cases
Para 100 ofthis manual
5
Registei fbr watchiug regularisation ofdebit balance
hra
6
?
r
89198
ofthboanua1
final settlement accoun8
settlmt ofampb
RoG@rtln
Registerfor\Yatchiogfinal
ParagSofbi$ unnual
RegisrcrofAcquittas
Para
RqisrerofAqriempe*"*ry9=1Tl
9 Bei*erddomfMirysderlCEorder
etc'
136
.'
5th of the month
,
oflhismatual
ktal3Tofthis maoual
l
.:-...:'a-a=:--':-..'
:
.1..
r
Sth
of
t-he
morth
105th,ofthe month
tt
Paral34ofthis*Toul
Para 132': of this$rinual,
':
5thof the month
,t
Para'135 of.itliis.maaual-
:l
5th ofthe'month
b-
'
4.
on
5thofthemoath
Manuscript
Para 15 of this maaual
Register of oPenia$ of 'IRLAS
a
YXTI
t:.
,t
'
l0th:of
fu
nsrfh
l0th of.thc'msrlth
5th of the month
rRA}.{sP0trfi[ffiolll
ili::-r.
, :
ra,.
ri
::rtli!:
rr::
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