Chapter - 3 SHORT NOTES AND DEFINITIONS

1. Controlling Officer
A controlling officer (CO) in a government department is responsible for
controlling expenditure and/or revenue collection:
Responsibilities
A CO is responsible for controlling expenditure and/or revenue collection for
a specific budget head.

2. Honorarium
In the central government, an honorarium is a special reward paid to a
government servant for work that is occasional, laborious, or of special
merit. The total amount of honorarium that can be paid to a government
servant in a financial year is limited to:
 Rs. 5,000: For Ministries, Departments, and C & A G of India
 Rs. 2,500: For Heads of Departments
Here are some other guidelines for paying honoraria:
 Honoraria should only be paid to individuals who are directly employed in the audit
of pay fixation or payment of arrears.
 Honoraria should be paid only for actual output.
 Any other compensation already paid to the eligible officers should be adjusted.
 For in-service guest faculty, the honorarium ceiling is up to 30 days or 60 sessions in
a year, whichever is lower.
 For experts or eminent resource persons invited as guest faculty, the honorarium
can be up to Rs. 4,000 per session.
The word "honorarium" comes from the Latin word honorary, which means "gift".

3. Pro-rata payment
Pro rata is a Latin term that means "in proportion". It's a process that involves
dividing a whole amount into equal portions. It's used to ensure that people
receive a fair share of a set amount, such as a salary, invoice, or company
profits.

4. Non-transferrable cheque
A non-transferable cheque in a government department is a cheque that can
only be paid into the account of the person or company whose name appears
on the cheque:
 The cheque is drawn in favor of the payee by their official designation
 The cheque contains the superscription "Not Transferable"
 The payee can only deposit the cheque into their own account

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5. Journey fare for children studying at outstations
The Leave Travel Concession (LTC) allows government employees to travel
with their families to their place of posting or residence to join their
parents. The LTC can be availed of once a year during an approved
vacation. The approved vacation is the one declared by the institution where
the children are studying.

The 7th Central Pay Commission (CPC) states that the traveling allowance
for central government employees is the actual fare for ordinary public buses
and the prescribed rate for autos, motorcycles, scooters, or mopeds.
The central government also provides a Children Education Allowance
(CEA) of Rs 2,250 per month for each child. Along with this, a hostel subsidy
of Rs 6,750 per month is also provided. To claim reimbursement of CEA, an
officer must produce a certificate from the head of the institution for the
period or year for which the claim is being made.

6. Personal Computer Advance

The advance amount for a personal computer for central government
employees is the lesser of the actual price of the computer or Rs 50,000. The
advance can be taken up to five times during the employee's service.

7. Recovery of License Fee in case of allotment of higher

accommodation
In the case of allotment of higher accommodation, the allottee is required to
pay the license fee for the period of retention as per the rules. The allottee is
responsible for paying the license fee and any damages caused to the
accommodation, furniture, fixtures, fittings, or services.

Rules for recovery of license fees for government accommodation:

 Failure to vacate on time: If an officer fails to vacate their former residence within 15
days of moving into a new accommodation, they may be liable for damages.
 Failure to give notice
If an officer fails to give at least 10 days' notice of their intention to vacate their
accommodation, they may be liable for the license fee for the remaining days.
 Failure to pay license fee: If an officer fails to pay their license fee for four months in
a row, their accommodation may be canceled.
 Retention of accommodation beyond permissible period
If an officer retains their accommodation beyond the permissible period, they may be
required to pay twice the standard license fee. The Drawing and Disbursing Officer
may recover the license fee from the officer's pay bill.

8. Conditions for allowing encashment of EL while availing LTC

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The conditions for allowing encashment of earned leave (EL) while availing
of a Leave Travel Concession (LTC) are as follows:
 Government employees can encash up to 10 days of EL at a time while availing LTC.
 The total number of days of EL that can be encashed during an employee's entire
career is 60 days

9. Charged Expenditure
Charged expenditure is an expenditure made from the Consolidated Fund of
India that does not require a vote of the legislature:
Examples of charged expenditures include:
 Salary and allowances of the Speaker, Deputy Speaker, Governor, and his office
establishment
 Salary and allowances of Judges of High Court, Administrative Tribunal, Orissa
Public Service Commission, and Regulatory Commission
 Interest payment and principal repayment
 Debt charges of the government

Charged expenditures are paid whether or not the budget is passed.

Although charged expenditures are non-votable, they can be discussed in both the
Houses of Parliament.

Charged expenditures are specified in Article 202 (3) of the Constitution of India.

10. Voted Expenditure

Voted expenditure in a government department is an expenditure that
requires the approval of the legislature. This expenditure does not require
the approval of the legislature, but is presented to the legislature along with
the voted amount.
Vote on account
This is a temporary measure that allows the government to meet its
expenses in the short period leading up to elections. It is usually valid for two
months until the new government presents a full budget.

11. Plan Expenditure

Plan expenditure is a part of a government's budget that is used to increase
the economy's productive capacity. It is a component of the government's
spending that is used for programs that are outlined in the current five-year
plan. Plan expenditure is different from non-plan expenditure, which is
usually fixed and obligatory.

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12. Non-plan Expenditure
Non-plan expenditure is the amount of money spent by the government on
non-productive areas, and is one of the largest parts of the government's
total expenditure. It includes:
 Salaries
 Subsidies
 Loans and interest
 Pensions
 Statutory transfers to States and Union Territories governments
 Defence expenditure

Non-plan expenditure can be either revenue expenditure or capital expenditure. A large

portion of non-plan expenditure is obligatory in nature. The biggest items of non-plan
expenditure are interest payments and debt servicing.

In contrast, plan expenditure is the money set aside for productive purposes, such as
various projects of ministries. It is spent on productive asset creation through Centrally-
sponsored programs and flagship schemes.

13. Physical verification of stores

Physical verification of stores in a government department is a process that
involves counting, weighing, and measuring all items in stock to ensure they
match the records. This process is usually done annually and includes the
following steps:
 Counting, weighing, or measuring: The closing stock at the end of the financial year
is physically counted, weighed, or measured.
 Recording results: The stock verifier records the results in the stock ledgers.
 Ensuring accuracy: The materials are checked to ensure they match the description,
specification, and nomenclature in the stock ledgers.
 Visual inspection: Assets, products, or inventory are visually examined to confirm
their existence, condition, and location.
 Identifying discrepancies: Any discrepancies between the physical items and the
records are identified.
 Submitting a report: The In-Charge of Stores submits a report to the Director
detailing the deficiencies, surpluses, and other shortcomings.
Some other tips for physical verification of stores include:
 Limiting actual counting, weighing, or measuring to loose items
 Not opening cartons or pre-packed containers unless there is a sign of damage or
tampering
 Ensuring that items recently received are not counted in the stocktaking
 Submitting items that cannot be identified to a specialist officer for identification and
categorization

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14. Disposal of Stores
The process of disposing of stores in a government department typically involves the
following steps:
 Identification: Identify the stores as surplus, obsolete, unserviceable, or scrap
 Categorization: Categorize the stores
 Standing Disposal Committee: Consider the stores with the Standing Disposal
Committee
 Inspection: Inspect the stores
 Disposal method: Decide on the method of disposal
 Reserve price: Set a reserve price
 Competent authority: Obtain approval from the competent authority
 Offer evaluation: Evaluate the offers
 Accounting: Make accounting entries
 Removal: The purchaser removes the disposed stores
The most appropriate disposal method depends on the nature of the goods, their
location, and their market value. Some options include:
 Transferring the items to other government departments or public entities
 Selling the items through public tender or auction
 Destroying, dumping, or burying the items : If a department is unable to sell the
items through auction or tender, they can dispose of them at their scrap value. If the
items can't be sold even at their scrap value, the department can destroy them in an
eco-friendly way.

15. Purchase of goods with quotation

When purchasing goods with a quotation in a government department, the
following guidelines may apply:
 Bid security: Bidders may be required to provide bid security, which is typically 2–5%
of the estimated value of the goods. The bid security can be in the form of a bank
guarantee, fixed deposit receipt, banker's cheque, or account payee demand draft.
 Quotation validity: Quotations should be valid for 60 days.
 Quotation duration: The duration for calling for quotations can be 15–30 days,
depending on the complexity of the item.
 Shopping method: For goods costing between Rs 5,000 and Rs 20,00,000, the
shopping method can be used.
 National Competitive Bidding (NCB): For goods costing more than Rs 20,00,000, the
NCB procedures can be used.
 Purchase committee: For goods costing between Rs 25,000 and Rs 2,50,000, a
local purchase committee can be used. The committee will survey the market to
determine the quality, specifications, and reasonableness of the rate.
 Rate contract: Ministries and departments can directly procure goods from suppliers
that have a rate contract.

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The General Financial Rules (GFR), 2005, Delegation of Financial Powers Rules (DFPR),
and other guidelines provide the regulatory framework for public procurement.

16. Purchase of goods by Local Purchase Committee

A Local Purchase Committee (LPC) is a group of three members that can
purchase goods worth between Rs 25,001 and Rs 2,50,000. The LPC's role
is to recommend the purchase of goods by surveying the market to ensure
the quality, price, and specifications are reasonable. The LPC also identifies
the most suitable supplier for the goods.
Here are some of the responsibilities of the LPC:
 Survey the market: The LPC must survey the market to ensure the quality, price,
and specifications are reasonable.
 Identify the supplier: The LPC must identify the most suitable supplier for the goods.
 Record a certificate: Before recommending the purchase, the LPC members must
record a certificate that they are satisfied with the quality, price, and supplier.

The Head of the Department decides the level of the members of the
LPC. The members should include one member from the Internal Finance
Division and two members from the Administration Division.

17. Children Education Allowance

The Children Education Allowance (CEA) is a financial benefit given to
central government employees to help with the education-related expenses
of their children. The CEA is linked to the dearness allowance (DA) of the
employees and pensioners. As of January 1, 2024, the CEA and hostel
subsidy rates are:
 Education allowance: Rs 2,812.5 per child per month
 Hostel subsidy: Rs 8,437.5 per child per month
 Special child care allowance: Rs 3,750 per month for women with disabilities who
are responsible for childcare
Some other details about the CEA include:
 The CEA is only for direct educational expenses like tuition, books, and boarding.
 The CEA can be claimed once every quarter, but the annual ceiling of Rs 12,000 per
child must be maintained.
 Only one spouse can avail the CEA if both are government servants.
 To claim reimbursement, the government servant must submit original receipts along
with self-certification.
 A certificate from the head of the educational institution is required to show that the
child was enrolled in the school for the previous academic year.
 The CEA and hostel subsidy cannot be availed at the same time.

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18. Reimbursement of Tuition Fee
The Children Education Allowance (CEA) is a scheme that provides
reimbursement for tuition fees and hostel subsidies for the children of Central
Government employees:
 CEA: The CEA is a fixed amount of Rs. 2,250 per month for each child enrolled in
primary or secondary school, and Rs. 3,000 per month for each child enrolled in
higher education.
 Hostel subsidy: The hostel subsidy is a fixed amount of Rs. 6,750 per month.
 Divyang children: The CEA for Divyang children of Government servants is double
the normal rate, at Rs. 4,500 per month.
 Education at home: If a Divyang child is unable to attend school, the CEA can be
used for education or special education at home.
 Eligibility: The CEA and hostel subsidy are only available for the two eldest surviving
children. The children must be studying from three classes before class one to 12th
standard.
 CEA rate increases: The CEA rate increases by 25% whenever the DA on the
revised pay structure increases by 50%.
To claim the CEA, a bonafide certificate from the head of the institution or school is
required. The certificate must confirm that the child is a bonafide student and has
good moral character.

19. Travelling Allowance

Here are some aspects of traveling allowances for Central Government
employees:
 Mileage allowance: The Central Government pays a mileage allowance of Rs. 24
per kilometer for journeys taken in a taxi or the employee's own car. For journeys
taken in a scooter or auto, the allowance is Rs. 12 per kilometer.
 Cycle allowance: The Central Government pays Rs. 180 per month to employees
who use their own cycle for official journeys.
 Transport allowance: Officers in Level 14 and above in the pay matrix can choose
between using an official car or receiving a transport allowance of Rs. 15,750 per
month plus DA.
 Packing charges: The Central Government reimburses actual packing charges up to
the following limits:
 Rs. 7,000 for non-executives up to S-10 grades
 Rs. 9,000 for executives in E-O to E-6 grades including JOs
 Rs. 11,000 for executives in E-7 grade and above
Travel bag allowance: The Central Government has a monetary ceiling for
reimbursing the cost of travel bags and office bags. The rates limit varies by the level
of the officer or official.

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20. Leave Not Due
Leave Not Due is a type of leave that can be granted to central government
employees under the CCS (Leave) Rules, 1972. The rules for Leave Not Due
are as follows:
 The authority granting the leave must be satisfied that the employee is likely to return
to duty after the leave expires
 The Leave Not Due period is limited to the amount of half pay leave the employee is
likely to earn after returning to duty
 The Leave Not Due period is debited against the half pay leave the employee earns
later
 A medical certificate must support the request for Leave Not Due

Employees on leave not due are entitled to half the leave salary they would
receive on earned leave.

How to Account in leave records

Leave Not Due (LND) in the central government is accounted for as half pay
leave taken in advance. It is debited against the half pay leave that the
employee earns later. Here are some guidelines for LND:
 The maximum LND during an employee's entire service is 360 days.
 LND can be granted without a medical certificate to female employees for maternity
leave or child adoption.
 LND can be granted to temporary employees with at least one year of service who
have TB, leprosy, cancer, or mental illness.
 If an employee resigns or retires voluntarily without returning to duty, the LND should
be canceled.
 The employee's resignation or retirement takes effect from the date the LND started,
and the leave salary should be recovered.
 The authority that grants leave must be satisfied that the employee is likely to return
to duty when the LND expires.

21. Commutation of Pension without medical examination

Subject to the limit in Rule 5, be eligible to commute a percentage of his pension
without medical examination : Provided that he applies for commutation of pension
in Form 1 or Form 1-A in accordance with the provisions of Rule 13.

22. Commutation of Pension after medical examination

In the case of an applicant who has commuted a percentage of his original pension
not exceeding Rupees Six thousand after being declared fit by a Civil Surgeon or
a District Medical Officer and as a result of retrospective enhancement of pension,
he becomes eligible to commute an amount exceeding 6500.

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23. Restoration of commuted portion of pension
The commuted portion of a central government employee's pension is
restored after 15 years from the date they receive the commuted value:
 Commutation : At retirement, central government employees can commute up to
40% of their pension into a lump sum payment. The monthly pension is reduced by
the commuted portion.
 Restoration: The commuted portion is restored after 15 years from the date the
commuted value is received.
 Application: To restore the commuted portion, the pensioner must apply to their
Pension Disbursing Authority (PDA).
 Medical examination: If the retiree chooses to commute their pension within one
year of retirement, they don't need to undergo a medical examination. If they choose
to commute after one year, they must undergo a medical examination.

24. Date of reduction in pension on account of commutation

In the Central Government, the reduction in pension on account of
commutation takes effect on the earlier of the following dates:
 The date the commuted value of the pension is received
 The end of three months after the PAO issues authority to pay the commuted value
of the pension
 The date the bank credits the commuted value of the pension to the applicant's
account
The commuted amount of the pension is restored after 15 years from the
date the reduction in pension becomes operative. If the commuted portion
of the pension is not reduced as above, the pensioner should immediately
notify their PDA to avoid a heavy recovery later.

25. Full form & explanation of DPC

DPC stands for Departmental Promotion Committee, which is a committee in the central
government that selects eligible employees for promotion to higher positions. The
committee's recommendations are usually the basis for deciding on the regular
promotions of government employees.
Here are some guidelines for DPCs:
 Convening: DPCs should be convened annually to create panels for
promotions. The vacancy year has been shifted to the calendar year since 2018.
The eligibility date is the first of January of the vacancy year.
 Nodal officer: A nodal officer should be identified to ensure the DPC is convened on
time. The Joint Secretary (Admn) of the administrative department or the Joint
Secretary in charge of the cadre can be the nodal officer for Group A services and
posts.
 Assessment: DPCs have the discretion to create their own methods and procedures
for assessing the suitability of candidates. They should not be guided solely by the
overall grading in the CRs.
 Interviews: Interviews should not be held unless the Recruitment Rules specifically
provide for them.
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26. Explanation of Review DPC
A review of a Departmental Promotion Committee (DPC) in the central government can
include:
 Guidelines: The DPC can devise its own methods and procedures for assessing
candidates, but the government provides guidelines to ensure a uniform process.
 Sealed cover procedure: If a government servant is facing criminal charges, the
DPC assesses their suitability without considering the criminal case. The DPC's
assessment is kept in a sealed cover, and the findings are not acted upon if the
servant is found guilty or penalized.
 Model calendar: The ministries and departments review the model calendar for
DPCs.
 Eligibility: The DPC considers the eligibility of officers for promotion, including those
who are due to retire before the vacancies are filled.
 Leave period: The DPC considers the treatment of leave time towards the minimum
residency period for promotion.
 Penalties: The DPC considers how penalties affect promotion.

The appointing authority must approve the DPC's recommendations before they can be
implemented. Any disagreements with the DPC's assessment must be raised before the
recommendations are accepted.
27. Explanation of Second DPC
A second Departmental Promotion Committee (DPC) meeting, also known
as a supplementary DPC, is held when vacancies arise that were not
anticipated when the original DPC was held. These vacancies can be due to
death, voluntary retirement, or new creations.

The procedure for a supplementary DPC includes:

 Zone of consideration : The zone of consideration for the supplementary DPC is the
total number of vacancies for the year minus the number of officers assessed by the
original DPC.
 Officers assessed in the original DPC: Officers who were assessed in the original
DPC are not included in the zone of consideration for the supplementary DPC.
 Integrity certificate: The DPC should be provided with an integrity certificate for the
officers being considered for promotion.
 Reservations and concessions: The appointing authorities should consider
reservations and concessions for SCs and STs when formulating proposals for
promotion.

28. Full form of FR, SR, GFR, DFPR, RFP, CAM, GIA & brief explanation:-
FR - FR stands for Fundamental Rules, which are a set of rules that govern
the terms and conditions of service for all Central Government
employees. These rules establish the basic principles and guidelines for the
recruitment, appointment, promotion, and discipline of government
employees.

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SR - SR stands for Supplementary Rules. These rules apply to government
employees whose pay is charged to Central Revenues and who are subject
to the Fundamental Rules. The Fundamental Rules and Supplementary
Rules (FRSR) are often referred to as the Bible of Rules for the Central
Government.

GFP - GFP stands for Government Furnished Property. It refers to property

that is owned by the federal government and is then given to a contractor to
perform a contract. GFP can include:
 Spares
 Property for repairs, maintenance, overhaul, or modification
 Contractor acquired property that is accepted by the government for
continued use
GFP can be capital Government Furnished Equipment (GFE) or non-capital
Government Furnished Materials (GFM). The Principal Investigator (PI) is
usually responsible for acquiring GFP for a specific research project. The PI
is also responsible for tracking and inventorying the GFP.

DFR - DFR stands for Delegation of Financial Powers Rules, which is a

collection of orders that delegate financial powers to authorities outside of
the Ministry of Finance in the Government of India:
 Purpose: To allow subordinate authorities to incur expenditure from public funds
 Goal: To empower departments and individuals to take responsibility for financial
decisions. The 2024 Delegation of Financial Powers Rules came into effect on April
1, 2024. The Department of Expenditure is the nodal department that oversees the
public financial management system in the Central Government. It is responsible for:
 Implementing the recommendations of the Finance Commission and Central Pay
Commission
 Monitoring audit comments and observations
 Preparing Central Government Accounts
 Helping central ministries and departments control costs and prices of public
services

RFP - A Request For Proposal (RFP) is a document that the central

government uses to solicit bids from qualified contractors to complete a
project. RFPs are often used for complex projects that require multiple
subcontractors.

RFPs are a type of reverse auction that allow suppliers to propose original services or
products that meet the company's needs. They can be open to any qualified company
or sent by invitation only to a select group of firms.

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RFPs include the following elements:
 A statement of work that describes the tasks to be performed by the winning
bidder
 A timeline for finishing the work
 Instructions on how to prepare proposals
 Budget limitations
 Deadline requirements
 Supporting documents and exhibits

CAM - CAM stands for Civil Accounts Manual, which is a book that
contains guidelines for the disposal of work in the central government. The
manual is published by the Department of Economic Affairs in the Ministry of
Finance, Government of India.

The CAM is one of several books that provide guidelines for the central
government, including: Fundamental Rules, Supplementary Rules, General
Financial Rules, and Pension Rules.

GIA - GIA stands for Grant-in-Aid, which is a scheme where one level of
government allocates funds to another level of government for specific
purposes. These funds are usually accompanied by requirements and
standards for how they are to be spent.

Here are some examples of GIA schemes in the central government:

 Grant-in-aid Scheme for Inter-Sectoral Convergence & Coordination for Promotion
and Guidance on Health Research
This scheme is intended to strengthen research efforts by encouraging collaboration
between government agencies, NGOs, and industry.
 Grants-in-Aid Scheme for the welfare of women labour: This scheme has been
running since the Sixth Five Year Plan (1981-82) and provides grants to voluntary
organizations to educate and organize working women.
 Grants-in-Aid Scheme for voluntary agencies: This scheme provides financial
assistance to voluntary agencies for the rehabilitation of working children.
Funds released under GIA are monitored and utilized through State PFMS.

29. Re-appropriation
In the central government, re-appropriation is the process of transferring
funds from one unit of appropriation to another within the same grant or
charged appropriation. This can be done to meet additional expenditure on
an existing service or to reallocate funds when they are not expected to be
fully utilized. Re-appropriation can be approved by the executive before the
end of the financial year. It should only be done when it is known or expected
that the funds in the original unit will not be fully used.
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30. Headquarter
Headquarter denotes the main office of an organization.

The headquarters of the central government of India is the Central

Secretariat in New Delhi.

The central government is the highest level of government in a country, with

extensive political and territorial authority. It has three branches: the
legislative, the executive, and the judiciary. The head of state is the
president, the prime minister is the head of the government, and the
Supreme Court is the judiciary.

31. Interest on Capital

Interest on capital is the fixed rate of interest that a business owner receives
on the money they invest in their business. It's similar to a loan from a
financial institution, and is paid to the owner for providing the capital needed
to start the business.

In the context of the central government, the Central Government can

determine the period of time for which interest is paid, and the rate of interest
that can be paid. The rate of interest cannot exceed 12% per annum, unless
the Central Government notifies a higher rate in the Official Gazette.

In final accounts, interest on capital is recorded as an expense on the debit

side of the Profit and Loss Account, and added to the Capital Account in the
Balance Sheet.

32. Permanent Travelling Allowance

A permanent traveling allowance (PTA) in the central government is a
monthly allowance that is paid in place of other traveling allowances for
journeys within jurisdiction. It is paid all year round, regardless of whether
the government servant is away from their headquarters.
Here are some other details about PTAs in the central government:
 If a government servant holds multiple posts, each with a PTA, they may be granted
a PTA that covers their traveling expenses. The PTA cannot exceed the total of all
the allowances.
 For local journeys, a government servant is eligible for a mileage allowance and
50% of the daily allowance. A local journey is defined as a trip within the city or
municipal limits where the government servant's duty point is located.
 The PTA for a retired government servant is based on the pay of the post they held
before their removal, dismissal, or compulsory retirement.

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 A composite transfer grant may be paid to retired government servants who settle in
a new location that is more than 20 kilometers from their last duty station.

33. Dies non

"Dies non" is a term used to describe a day when an employee is not eligible
for pay or allowances, and the day does not count towards their leave, salary,
increment, or pension. The term is derived from the Latin phrase dies-non-
juridicum, which literally translates to "a day when courts do not sit or carry
on business".

Here are some examples of when a period may be treated as "dies non":
 Unauthorized absence
 A period when there is "no work no pay"
 A period when an employee is on strike

If an employee's unauthorized absence is condoned and treated as "dies

non", the service they performed before the break will still be counted, but
the break itself will not.

34. Subsistence Allowance during suspension

A subsistence allowance is a payment made by the Government of India to
a suspended employee to help them maintain their standard of living. The
allowance is paid to support the employee and their dependents while a
disciplinary proceeding or criminal case is pending.
Here are some details about subsistence allowances:
 Amount: The allowance is usually a percentage of the employee's basic pay. For
example, if the suspension is for 90 days, the employee will receive 50% of their
salary as subsistence allowance. If the suspension is longer than 90 days, the
allowance may increase to 75%.
 Review: The allowance is reviewed after three months and may be increased or
decreased by up to 50%.
 Other benefits: The employee may also be entitled to dearness allowance, city
compensatory allowance, and house rent allowance.
 Other conditions

The employee must certify that they are not engaged in any other
employment during the suspension period. The Central Civil Services
(Classification, Control, and Appeal) Rules 1965 outline the rules for
subsistence allowances.
35. Memorandum of charges
A memorandum of charges in the central government is a document that informs a
government servant that they are facing major penalty proceedings. It is served along
with a charge sheet. A memorandum of charges may be issued before disciplinary

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proceedings are initiated. In this case, the memorandum may ask the government servant
to provide an explanation.
The memorandum of charges may include a statement of imputations of misconduct or
misbehavior. The government servant may be given an opportunity to respond to the
allegations. The disciplinary authority will then consider the response and decide on a
penalty.

Some penalties that may be imposed include:

 Reduction in pay scale for a specified period
 Reduction to a lower time scale of pay, grade, or post
 Discharge or termination of service
 Removal or dismissal from service

36. Disciplinary Authority

In the Central Government, a Disciplinary Authority (DA) is an authority that has the power
to impose penalties on government employees. The DA's role includes:
 Judging the case: The DA evaluates the case based on the final findings of the
Inquiry Officer (IO)
 Awarding punishment: The DA awards punishment in accordance with the
Company's CDA Rules. The penalty should be commensurate with the gravity of the
misconduct.
 Passing a well-reasoned order: The DA passes an order that either upholds the IO's
orders or accepts the charged employee's request
The DA may also:
 Remit the case to the IO for further inquiry if it disagrees with the IO's findings
 Record its own findings if the evidence is sufficient
The DA is defined with reference to the employee's post, and there may be
more than one DA in an organization.

37. Pension
A pension is a retirement benefit that a Central Government employee receives after
completing a minimum number of years of service. The pension is calculated based on
the employee's emoluments, which is either their last basic pay or the average of their
basic pay over the last 10 months of service. The pension is 50% of the employee's
emoluments or average emoluments, whichever is higher. The minimum pension is
currently Rs. 9,000 per month, and the maximum is 50% of the highest pay in the
Government of India, which is currently Rs. 1,25,000 per month.

The New Pension Scheme (NPS) is the current retirement savings scheme for the
Central Government. It was introduced in 2004 and has two tiers: Tier I, which is
mandatory, and Tier II, which is optional. The minimum monthly contribution to the NPS
is Rs. 100, and the maximum is Rs. 1,50,000.

38. Retirement Gratuity

15
A retirement gratuity is a one-time lump sum payment given to a retiring
government employee in the Central Government of India. It is calculated
based on the employee's basic pay and dearness allowance, and the length
of their service:
Calculation: The gratuity is calculated as 1/4th of a month's basic pay plus dearness
allowance for each completed six-month period of qualifying service.
Eligibility: To be eligible for a retirement gratuity, an employee must have at least five
years of qualifying service and be eligible for a service gratuity or pension.
Maximum: The maximum limit for a retirement gratuity is Rs 25 lakh, effective from
January 1, 2024.

The gratuity is fully exempt from tax for government employees.

39. Service Gratuity

A service gratuity in the central government is a one-time lump sum
payment made to a retiring or deceased government employee:
 Eligibility: To be eligible for a service gratuity, an employee must have at least five
years of qualifying service.
 Calculation: The gratuity is calculated as 1/4th of a month's basic pay plus dearness
allowance (DA) for each completed six-month period of qualifying service.
 Maximum amount: The maximum gratuity is 16.5 times the basic pay plus DA,
subject to a maximum of Rs. 20 lakhs.
 Death gratuity: If the employee dies while in service, their family receives a death
gratuity. The rate of the death gratuity depends on the length of the employee's
qualifying service.

The Payment of Gratuity Act, 1972 governs gratuity payments.

40. Retrospective effect

Retrospective effect refers to a change that affects the past, present, and future. In the
context of the central government, it can refer to laws that are passed to change the legal
status of actions that occurred in the past.
Retrospective laws are also known as ex post facto laws. They can be used to: Take
away or impair vested rights, Create new obligations, Impose new duties, and Attach new
disabilities.

However, the Supreme Court of India has ruled that laws that are intended to have
retrospective effect cannot do so. The Constitution of India also prohibits the legislature
from making retrospective criminal laws.

The validity of retrospective legislation depends on the nature of the law. For example, a
retrospective law that impairs a contract obligation is void. However, a law that varies
remedies without divesting any rights is considered fair and valid.

16
41. Controlling Officer
A Controlling Officer (CO) in the central government is responsible for
controlling expenditure or revenue collection. A Chief Controlling Officer
(CCO) is the head of a department or other officer who is responsible for
controlling expenditure.
Responsibilties
Controlling Officer (CO) Controls expenditure and/or revenue collection

Chief Controlling Officer Distributes grants and appropriations, controls expenditure, and keeps a
(CCO) portion of the grant as a reserve
The CCO exercises control over the budget through COs and Drawing Officers (DDOs).

42. Department of the Central Govt.

A department of the central government is a sector that deals with a
specific area of interest. The central government's departments are
responsible for:
 Formulating government policies
 Executing, monitoring, and reviewing policies
Here are some examples of departments in the central government:
 Department of Home: Part of the Ministry of Home Affairs
 Department of Border Management: Part of the Ministry of Home Affairs
 Department of States: Part of the Ministry of Home Affairs
 Department of Internal Security: Part of the Ministry of Home Affairs
 Department of Official Language: Part of the Ministry of Home Affairs
 Department of Jammu & Kashmir Affairs: Part of the Ministry of Home Affairs

A department is typically headed by a Secretary to the Government of

India. The Secretary acts as the administrative head of the department and
advises the Minister on policy and administration.

43. Disbursing Officer

A disbursing officer (DO) in the central government is a government
employee who is responsible for drawing bills and making payments on
behalf of the government. They are accountable for their actions and must
follow the laws and regulations that govern the disbursement of public funds.

Some of the responsibilities of a disbursing officer include:

 Ensuring that the rules for preparing bills are followed
 Making sure that every voucher has a pay order signed by the DDO
 Ensuring that all paid vouchers are stand paid or canceled so they can't be used
again

17
A disbursing officer can be the head of an office or any other gazetted officer who is
designated by a department, administrator, or head of department .

44. Grant in aid

A grant-in-aid is a sum of money given by a central government to a
subnational government or to an individual or school for a specific
purpose. The government usually provides grants-in-aid when it decides that
the recipient should be publicly funded but still have some independence
from the state.

Grants-in-aid are often accompanied by requirements and standards for how

the funds should be spent. For example, the US Congress has required
states to raise the drinking age to 21 to continue to receive federal funds for
interstate highways.

In India, the grant-in-aid (GIA) system provides public subsidies to the private
education sector. The GIA system originated during the colonial period and
initially provided financial support to private non-profit institutions.

The Ministry of Labour & Employment also has a Grant-in-Aid Scheme that
provides financial assistance to voluntary organizations for the welfare of
women and children.

45. Renewal Reserve Fund

A Renewal Reserve Fund is a fund in the central government that is set aside to
cover the cost of renewing or replacing capital assets. Reserve funds are
established to cover unexpected costs or future financial obligations. They are
usually kept in liquid accounts, such as savings accounts, and cash or highly liquid
assets are drawn out as needed. Reserve funds can be established by
governments, financial institutions, and private households.
The central government can create reserve funds in a number of ways, including:
 From grants: Funds accumulated from grants made by another government,
sometimes aided by public subscriptions
 From the Consolidated Fund : Funds accumulated from sums set aside by the Union
government from the Consolidated Fund of India
 From contributions : Funds accumulated from contributions made by outside
agencies to the Union government

46. Income received in advance

Income received in advance is income that is received before services are
rendered. In accounting, it is shown on the liabilities side of the balance sheet
as a current liability. It is not considered part of the current accounting year.

18
47. Filing system
A filing system in the central government is a structured way of organizing
and storing documents for easy access and retrieval. It's a key part of any
organization's record-keeping and helps to ensure that documents are kept
secure, organized, and transparent.

Here are some tips for filing in a government office:

 Page numbering: Number each page of notes and correspondence in a separate
series in ink in the top right corner.
 Serial numbering: Give serial numbers in red ink at the top center of each
communication.
 Flagging: Flag "PUC" for the first reference and initiation of the case, and "FR" for a
fresh receipt on the same issue.
 Attach reference slips: Attach reference slips to the inside of the papers.
Some other things to consider when setting up a filing system include:
 Group descriptions: The descriptions for groups should be mutually exclusive and
not overlap.
 Group names: Each department should have its own names for groups.
 File titles: If a file title doesn't naturally fit into an existing group, create a new group.
 File numbers: Each file within a group should be allocated a number.

48. Record management

Records management in the central government is the process of
managing the life cycle of records, from creation to disposal. It includes:
 Identifying: Identifying records
 Classifying: Classifying records
 Storing: Storing records
 Securing: Securing records
 Retrieving: Retrieving records
 Tracking: Tracking records
 Destroying: Destroying or permanently preserving records

The National Archives of India is responsible for implementing the Public Records
Act, 1993 and the Public Records Rules, 1997. Their responsibilities
include: Keeping records safe, Streamlining record management, Advising state
governments and custodial institutions, Conducting orientation courses, and
Conducting customized training workshops.

19
Records management is part of an organization's governance, risk
management, and compliance functions. It helps manage the evidence of
an organization's activities and reduce the risk associated with them.
 GOVERNMENT OF INDIA RECORD RETENTION SCHEDULE ...
standing orders, weeding out the. superseded ones, as and when they.
become obsolete. The Department of Personnel & Training and C...

Department of Administrative Reforms & Public Grievances

 Records Management (RM) | Official website of National Archives of
India, Government of India

National Archives of India

 Records Management Guide - Centre for Good Governance
Records management is “the field of management responsible for the
systematic control of the creation, maintenance, use and dispos...
Centre for Good Governance

49. Distinguish between Censure and Warning

In the central government, censure is a formal, public punishment for
inappropriate conduct or voting behavior, while a warning is a lesser penalty
for minor lapses:

Censure : A formal and public act that conveys blame for a person's actions
or omissions. Censure can be given by a competent disciplinary authority
after following the relevant disciplinary rules.

Warning: A lesser penalty for minor lapses, such as negligence,

carelessness, lack of thoroughness, or delay. A warning is not necessarily a
penalty of censure.

50. Differentiate End-of-Live (EOL) with Leave Not Due (LND)

The main difference between extraordinary leave (EOL) and leave not due
(LND) in the central government is that EOL is granted in special
circumstances, while LND is granted for medical reasons or private affairs:

EOL is granted to government servants in special circumstances, such as

when no other leave is admissible or when the government servant applies
in writing for EOL. The government can also retrospectively convert periods
of absence without leave into EOL.

LND is granted for medical reasons or private affairs, and the government
servant is only entitled to half pay. LND can include up to 180 days for private
affairs.
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51. Invalid pension
An invalid pension is a type of pension granted to a central government
employee who retires due to a mental or physical impairment that
permanently prevents them from continuing their service. The request for an
invalid pension must be supported by a medical report from a competent
medical board.

The disability pension for a central government employee is made up of

two parts:

Service element : This is equal to the retiring pension and gratuity the
employee would have received based on their pay at the time of
invalidation.

Disability element :This is equal to the normal family pension. The total of
the service and disability elements must be at least 80% of the employee's
last drawn pay for a 100% disability. For a lower percentage of disability,
the disability element is proportionately lower.

The Indira Gandhi National Disability Pension Scheme is another program

that provides a monthly pension to disabled people in India. To be eligible,
a person must be at least 18 years old, have a disability of 80% or more,
and belong to the poverty line.

52. Emoluments and Average Emoluments

Emoluments are the total compensation received from an office or
employment, while average emoluments are the average of that
compensation over a specific period of time:

Emoluments : The total compensation received from an office or

employment, including salary, wages, fees, perquisites, and other
profits. Emoluments are also subject to income tax.

Average emoluments : The average of the emoluments received over a

specific period of time, such as the last 10 months of employment.
In the context of retirement benefits, the pension is calculated using either
the emoluments or the average emoluments, whichever is more
beneficial. The amount of the pension is 50% of either the emoluments or
the average emoluments.

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52. Distinguish between Personal Pay and Special Pay
In the central government, personal pay is an additional payment to an
employee to prevent a loss of substantive pay, while special pay is an
addition to a person's or post's emoluments:

Personal pay : An exceptional bonus given to an employee for a remarkable

one-off effort or spectacular performance. It's intended to motivate teams
and boost productivity.

Special pay : An addition to a person's or post's emoluments for a specific

addition to their work or responsibility, or for the arduous nature of their
duties. It may also be necessary when an employee's usual periodic
payment is missed.

53. Deemed Suspension

Deemed suspension in the central government is when a government
servant is deemed to be under suspension even after a penalty of dismissal,
removal, or compulsory retirement has been set aside. This can happen in
the following circumstances:
 If the penalty is set aside and the case is remitted for further inquiry or action
 If the penalty is set aside by a court of law and the disciplinary authority
decides to hold a further inquiry

54. Service Book

Central government services are positions in the Central Government of
India that are under the exclusive jurisdiction of the Government of
India. These services are categorized into four groups, A, B, C, and D, based
on the rank, status, and level of responsibility of the posts:
 Group A: These posts include senior management positions in ministries,
departments, and field organizations. Examples of Group A services include the
Indian Administrative Service, Indian Police Service, and Indian Forest Service. The
President of India makes all appointments to Group A services.
 Group B: These posts are middle management positions.
 Group C: These posts include supervisory, operative, and clerical roles in ministries
and field organizations.
 Group D: These posts are for routine duties.

The Central Civil Services (CCS) are the various Civil Services of India that
fall under the jurisdiction of the Government of India. The Central Services
(Classification, Control and Appeal) Rules, 1965 provide the criteria for
classifying posts by pay.

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55. Joining Time
The Central Civil Services (Joining Time) Rules of 1979 govern joining time
for Central Government employees. Some of the rules include:
Rule Explanation

Joining time Employees receive joining time pay equal to their previous pay or the pay
pay they will receive for the new post, whichever is less. They also receive
Dearness Allowance, if applicable.

Joining time If an employee is appointed to a new post while in transit, their joining time
while in begins the day after they receive the appointment order.
transit

Joining time If an employee is transferred, their joining time is calculated from their old
and transfer headquarters to their new headquarters. Joining time can be combined with
any type of leave except casual leave.

Joining time The Head of the Department can extend joining time by up to 30 days, and
extension the Government of India can extend it further.
The total joining time period should be around eight days for preparation,
reasonable transit time, and any holidays.

56. Studio Log Book

A studio log book is a record of activities and work done in a recording
studio. It can be used to document many aspects of a session, including:
 Microphone distortion
 General notes
 Camera settings
 Setup map or drawing
 Measurements
 Notes on strobes
 Notes on light modifiers

A studio log book can be essential for recording sessions, whether they take
place in the studio or on location. It can be especially useful when returning
to a recording weeks, months, or years later.

Some tips for keeping a log book include: Using a bound notebook, Using
ink instead of pencil, Not erasing or using correction fluid, Initialing and dating
all corrections, and Using both sides of a page.

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57. Sundry debtors
Sundry debtors refer to customers or entities who owe money to the central
government for the goods or services they have purchased on credit. Also
known as accounts receivable or trade debtors, sundry debtors play a crucial
role in the financial management of a business.

58. Sundry creditors

Sundry creditors are individuals or entities that a company owes money to
the central government for goods or services that have been received on
credit. They are considered external parties to the company.

Sundry creditors are different from sundry debtors, who are individuals or
entities that owe money to a company for goods or services that have been
provided. Sundry creditors are recorded as a liability on a company's balance
sheet, while sundry debtors are recorded as an asset.
Here are some examples of sundry creditors:
 Suppliers who have provided goods or services to govt on credit
 Individuals who have lent money to a business or financial institution
 Companies that have sold goods or services to another business

When a company purchases goods or services on credit from a sundry

creditor, a credit entry is made in the company's books of accounts.

59. Unserviceable stores

The process for declaring and disposing of unserviceable stores in the
central government involves the following steps:
 List unserviceable items : The head of the division lists all unserviceable items in the
Proforma CS:F:023
 Inspect items : A survey committee appointed by the center director inspects the
items
 Submit proposals : The head of purchase and stores and IFA submit the proposals
to the competent authority
 Obtain approval : The competent authority declares the items unserviceable and
approves their disposal
 Forward sanction paper : The divisions forward the original sanction paper to the
head of purchase and stores or central stores
 Return items

The divisional stores return the unserviceable items to the central stores with the
list and stores return note. The authority that is competent to purchase stores can
declare a store as unserviceable, obsolete, or surplus. The reasons for declaring

24
an item unserviceable should be recorded by the authority that purchased the
item.

60. Defective stores

61. Depreciation
Depreciation is the process of recovering the cost of an asset over its useful
life. It's a method of allocating the cost of an asset to the periods when the
organization will benefit from its use.

Depreciation is a measure of the loss of value of an asset due to: Use, Time,
and Obsolescence due to technological or market changes.

Depreciation is recorded as an expense in a company's financial

reporting. It's beneficial to the company because it compensates for the
value lost on the asset.

The Income Tax Act of 1961 allows for the deduction of depreciation for real
and intangible properties. The owner of the asset must be an assessee to
claim the deduction.

62. Fixed Assets

Fixed assets are tangible, long-term assets owned by a government that are
used repeatedly for a year or more:

Buildings, roads, military equipment, software, land, bridges, tunnels, water

and sewer systems, dams, and lighting systems.

Fixed assets are also known as infrastructure assets. They are recorded as
property, plant, and equipment (PP&E) on the balance sheet.

Fixed assets are subject to periodic depreciation, impairments, and

disposition. The fixed asset life cycle includes four key stages: Acquisition,
Depreciation, Maintenance and repairs, and Disposal.

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63. Balance Sheet
A central government balance sheet, also known as a statement of
financial position, is a financial report that shows the government's assets,
liabilities, and net worth at a specific time:

Purpose : A balance sheet is a key part of public financial management and

is used throughout the budget cycle. It helps with raising revenue, incurring
expenditures, and evaluating budgets.

Information : A balance sheet provides a comprehensive picture of a

government's financial situation. It shows the government's net position for
funds from dedicated collections separately.

Credibility : When audited by the Supreme Audit Institution, a balance sheet

can enhance the credibility of financial statements.
The IMF's Public Sector Balance Sheet (PSBS) database provides estimates
of public sector assets and liabilities. The data in the database is based on
the conceptual framework of the IMF's Government Finance Statistics
Manual 2014.

65. Central Government Health Scheme

The Central Government Health Scheme (CGHS) is a health insurance
program that provides medical care to central government employees,
pensioners, and their dependents. The scheme offers a variety of benefits,
including:
 Cashless treatment: CGHS offers cashless treatment at empaneled hospitals and
dispensaries.
 Reimbursements: CGHS reimburses OPD expenses and specific medical needs.
 Preventive health care: CGHS offers preventive health care benefits.
 Emergency medical care: CGHS covers emergency medical care.
 Multiple systems of medicine: CGHS covers allopathic, Ayurvedic, Homeopathy,
Unani, Indian system of medicine, Siddha and Yoga.

The CGHS was established in 1954 to provide quality medical care to central
government employees and pensioners. It has since been extended to
almost all major cities and towns across India.

66. Annual Report by HOO

An annual report by the head of a central government office is a detailed
report that summarizes the office's activities, functions, and organizational
structure over the previous financial year. It also includes information on the

26
first three quarters of the current financial year. The report may also mention
any special initiatives taken to improve corporate governance.

Here are some examples of annual reports from the Government of India:
 Annual Reports Year wise (Ministry)
Annual reports for ministries are available on the Government of India website
 Annual Report | Department of Personnel & Training
The Department of Personnel & Training also has an annual report
 Annual Reports of Statutory bodies
The Government of India website also has annual reports for statutory bodies
 Annual Report - National Portal of India
The National Portal of India has annual reports from the Ministry of AYUSH on
AYUSH systems
 Annual Report on Pay and Allowances

The Pay Research Unit provides statistical information on the expenditure

incurred by the Central Government on pay and allowances

67. Writing off losses

In the central government, writing off losses is the process of reducing the
recognized value of something, such as stores or public money, that is
considered irrecoverable:

 Conditions: The central government can prescribe conditions for writing off losses.
 Delegation: The original authority with the power to write off losses can delegate that
power to a Head of Department (HoD) through a written order. The delegation
cannot exceed 10% of the department's power.
 Finance Ministry: The Finance Ministry can specify conditions and limits for
subordinate authorities to write off losses.

In accounting, a write-off is the recognition that an asset has a reduced or

zero value. In income tax statements, a write-off is a reduction in taxable
income to recognize certain expenses required to produce the income.

68. Condemning unserviceable furniture

Condemning the unusable/unserviceable old furniture items in a government
office is to be done through a proper procedure. It should be done through a
Tender Notice calling for bids.

69. Memorandum
A memorandum in a government office is a document that conveys the
government's policy or decision, or a special order from the government. It
is also known as an office memorandum or a circular released by the
executive branch.

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Here are some things that an office memorandum can include:
 A government policy or decision
 A special order from the government
 A circular released by the executive branch
 Information about the implementation of new rules or policies
 Information about important meetings
 Information about new government decisions
The word "memorandum" comes from Latin and means "thing to be recorded". It is
often abbreviated as "memo".
Here are some tips for writing a memorandum:
 Make the subject line clear and specific
 Keep the memo short
 Use active voice and first person
 Use formal language
 Use bullet points to keep the memo short and crisp
 Use colored text fonts to highlight important points
 Proofread the memo to remove any rude sentences

70. Order
A government order is a decision, ruling, decree, injunction, judgment,
award, or verdict issued by a governmental authority, administrative agency,
or arbitrator.

In a government office, orders may relate to a variety of topics, including:

Pay, Pension, Promotions, Leave, Performance appraisal, Conduct rules,
Discipline, and Appeals.

The President of India establishes the order of precedence, which lists

officials, dignitaries, and functionaries for ceremonial purposes. The Ministry
of Home Affairs maintains the order. The order of precedence is not legally
binding and is not used in the day-to-day business of the government.

71. Office Order

An office order is a document that conveys instructions from a government
authority or senior employee to a group of people or vehicles:

Purpose : Office orders are used to issue instructions for internal

administration, such as:
 Granting leave
 Distributing work
 Setting holidays
 Communicating information aout promotions, working hours, or
employee designations

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Characteristics : Office orders are a form of downward communication that
carry the company's stamp. They convey acceptance of authority and must
be followed.

Office orders differ from memos, which are internal documents used to
make requests, supply information, or clarify situations. Memos are only
intended for those within the organization and assume an understanding of
acronyms.

72. I.D. Note

An interdepartmental note in the Central Government is a written
communication between departments on important cases or subjects:

Purpose : A note is a written record of remarks on a paper being

considered to help with its disposal. It should include a summary of the
paper, an analysis of the questions, suggested actions, and final orders.

Who signs : The name, designation, and phone number of the officer
signing the note should be included.

When to address to whom : For important interdepartmental

correspondence, the originating department should address the
communication to the Und : er Secretary or the Department itself, rather
than the Special Secretary or Secretary of the department.

When to include a self-contained note : If there isn't already a running

summary of facts on the file, or the last note doesn't serve that purpose, a
self-contained note should be included with every case submitted to the
Minister.

72. Charge sheet & salient points to observe before framing

In the Central Government, a charge sheet is a document that outlines the
misconduct of a government employee and the proposed disciplinary
action:

Purpose : The charge sheet is a document that outlines the misconduct of a

government employee and the proposed disciplinary action.

Who receives it : The charge sheet is given to the employee so they can respond to the
allegations.

Who approves it : The Disciplinary Authority approves the charge sheet.

29
When it's part of the process : The charge sheet is often part of the initial disciplinary
procedures in a workplace.

Here are some guidelines for preparing a charge sheet:

 Be clear and precise
 Include the date, time, place, and people involved
 Don't express an opinion on the employee's guilt
 Use the word "that" to indicate that the charges are allegations, not conclusions
 Don't include matters that are already being investigated
 Include a statement of imputations and lists of witnesses and documents
 Serve the charge sheet in a timely manner
 Provide full details of the incident
 Include a copy of the preliminary report
 Hand over the charge sheet to the employee and get a receipt

73. Family Pension

Family pension in the central government is a regular monthly payment made

to the family of a deceased government servant:

Who receives it : The family pension is paid to the deceased government

servant's wife or husband, depending on the gender of the deceased. If the
deceased is not survived by a widow or eligible child, the pension is paid to
the deceased's parents, first to the mother and then to the father.

When it is paid : The family pension is payable from the day after the death
of the government servant.

How it is calculated : The family pension is calculated at a uniform rate of

30% of the deceased's basic pay, with a minimum of Rs 3,500 per month
and a maximum of 30% of the highest pay in the government.

When it continues : The family pension can continue to be paid for life if the
deceased's child is disabled or has a mental disorder and is unable to earn
a living after turning 25.

When it is enhanced : If the deceased died while in service and had at least
seven years of continuous service, the family pension rate is 50% of their
last drawn pay. This rate is paid for ten years.

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74. Suspension
In the central government, suspension is a temporary removal of an
employee from their duties, usually while they continue to receive some pay:
Suspension

What it is A temporary removal of an employee from

their duties

Why it To investigate serious misconduct or

happens disciplinary matter

What The employee is paid a suspension

happens to allowance, which is usually less than their
the employee salary. They cannot perform their duties and
should not enter or leave the work premises
without permission.

What The employee may be reinstated,

happens next terminated, or removed from service. If
reinstated, they are entitled to full wages. If
terminated, they are not entitled to any
wages for the suspension period.
Some reasons for suspension include:
 Moral turpitude
 Criminal offenses
 Corruption
 Embezzlement
 Misappropriation of public money
 Possession of disproportionate assets
 Misuse of official powers for personal gain
 Serious negligence
 Dereliction of duty

Competent authorities must review the need to keep an employee under

suspension every six months.

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75. Surplus Stores
A surplus store is a business that sells items that are no longer needed or
useful, such as used, unused, or past their use by date items. These items
are often from the government, military, or industrial sectors. Surplus stores
may also be called military surplus stores, government surplus stores, war
surplus stores, or army-navy stores.

A surplus can also refer to an excess of an asset or resource, such as

income, profits, capital, or goods. For example, a government has a budget
surplus when it has leftover tax revenue after paying for all government
programs.

76. Income & Expenditure Account

The Income and Expenditure Account (IEA) is a summary of all income and
expenses for a financial year for the Central Government of India:
 It is prepared on an accrual basis, meaning it records all income and expenses
for the year, regardless of whether they are received or paid
 It distinguishes between capital and revenue, and only includes revenue
 It is a nominal account, meaning all expenses are debited and all incomes are
credited
 The grand total of receipts should equal the grand total of disbursements
 It compares the total revenue receipts and expenditure for the current year with
those of the previous year

The IEA is part of the final accounts of the Central Government. It helps to determine
the surplus or deficit balance for the government.

77. Interest bearing advances

Interest-bearing advances in the central government include house-building
advances (HBA) and advances to buy personal computers:
 House-building advances : This advance is for government employees to buy or
build a house. The amount of the advance is based on the employee's basic pay,
and the interest rate is relatively low. The HBA rules specify the eligibility conditions,
purpose, quantum, and interest rate.
 Personal computer advances : The advance amount is the lowest of Rs. 50,000 or
the actual price of the computer. This advance is offered a maximum of 5 times
during the service of the employee.

78. Permanent Advance

A permanent advance is a sum of money given to a government servant to
meet certain expenses before they can draw bills. The holder of the
advance is responsible for the safekeeping of the money and must account
for it at all times. Contd…
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Here are some rules for permanent advances:
 The money is kept in a safe place with double locks, with one key held by the
cashier and the other by the audit officer.
 The holder of the advance must send an acknowledgment to the authority that
sanctioned the advance on the 15th of April each year and when transferring
charges.
 The holder of the advance must maintain day-to-day accounts of expenditures in a
subsidiary cash book.
 The head of the department or office is responsible for the proper accounting of all
advances made to other officers.
 The number of permanent advances should not be increased unnecessarily.

79. Limited Tender

A limited tender is a procurement process in which a government department
selects a few potential suppliers to submit quotes or tenders for goods or
services. The government department typically uses a limited tender when
the estimated value of the goods is less than INR 25 lakh. However, the
department can also use a limited tender for procurements that are more
than INR 25 lakh if the demand is urgent.

In a limited tender, the government department will:

 Select more than three vendors to be part of the process
 Intimate the selected vendors of the tender by email
 Reject any unsolicited bids from other vendors

80. Open Tender

An open tender in the central government is a procurement process that
invites bids from qualified contractors for a project with a set deadline. The
process is designed to be transparent and fair, and to promote competition
and equal opportunity. Open tendering is also known as "competitive
bidding". It's a way for governments to acquire goods, services, and
infrastructure works at the lowest price.

Some features of open tendering include: A well-defined bidding process, A

public domain procurement document, Clearly defined standards for work
and materials, and Prerequisites listed in the procurement document.
Open tendering differs from closed tendering, which is when only a select
group of vendors or suppliers are invited to bid.

The Central Public Procurement Portal (CPPP) is a platform where central

and state government ministries, departments, and organizations can

33
publish tender and bid award details. The public can access tender
documents for free and search for tenders using various parameters.
81. Final Payment
Final payment in the central government can refer to the final payment of the
Provident Fund (GPF) or retirement gratuity:

Final payment of GPF: This payment is available to a subscriber in the

following situations:
o Retirement
o Application for leave before retirement
o Dismissal or retrenchment
o Resignation
o Death

To apply for the final payment, the subscriber must complete Form 10-A and
apply within two months of retirement or death.
 Retirement gratuity: This is a one-time lump sum benefit payable to a
retiring government servant. To be eligible, the government servant
must have a minimum of 5 years of qualifying service. The gratuity is
calculated based on the basic pay and dearness allowance drawn on
the date of retirement.

A government servant can also withdraw up to 90% of the balance in their

GPF within 12 months before retirement.

82. Purchase without quotation

A purchase without quotation in the central government is when goods worth
up to Rs. 25,000 are purchased without a bid or quotation. This is allowed
under Rule 154 of the General Financial Rules (GFR).

To make a purchase without a quotation, the competent authority must

record a certificate that the goods:
 Are of the required quality and specifications
 Were purchased from a reliable supplier at a reasonable price

The purchase can be made directly online from a supplier that meets the
required quality, specifications, and delivery period.

There is no limit to direct purchase for automobiles.

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83. Sealed cover procedure
The sealed cover procedure is a government policy that protects employees
from injustice when they are facing criminal prosecution or disciplinary
action. The procedure involves the following steps:

 Notify the Departmental Promotion Committee (DPC)

 The DPC evaluates the employee's suitability for promotion
 The DPC's findings are kept in a sealed cover
 The appointing authority reviews the case

Here are some other details about the sealed cover procedure:
 The sealed cover procedure should only be used after a charge-sheet
or charge-memo is issued.
 If a government servant is acquitted of a criminal case, the sealed
cover can be opened. However, the promotion will be provisional and
subject to the outcome of an appeal.
 The appointing authority should review the case every six months to
ensure that the disciplinary proceedings or criminal prosecution are
not unduly prolonged.
 The review should include the progress of the proceedings and the
measures that need to be taken to expedite their completion.

84. Post Based Roster

A post-based roster in the central government is a system that calculates
the share of different recruitment methods for a cadre based on the total
sanctioned posts. The roster is used to identify quotas and recast existing
reservation rosters.

Here are some details about post-based rosters:

Recasting : The roster is recast by including the already issued roster points and posts
that are sanctioned or vacated.

Number of reserved posts : The number of reserved posts is calculated by multiplying the
total number of posts by the reservation percentage. For example, if the total number of
posts is 300 and the reservation percentage for Scheduled Castes is 15%, then the
number of reserved posts for Scheduled Castes is 45.

L-shaped rosters : If the number of posts in a cadre is between 2 and 14, then reservation
is provided using L-shaped rosters.

35
Carrying forward reservations : If there is only one vacancy in the initial recruitment year
and it falls on a reserved point, then the reservation is carried forward to the next
recruitment year.

85. Deputation
Deputation in the central government is a type of recruitment where
employees from the central, state, or union territory governments are
appointed to positions in the central government for a set period of time. After
the deputation period, the employees must return to their original positions.
Here are some guidelines for deputation in the central government:
 Number of deputationists : No more than 10% of the sanctioned posts in a cadre can
be on deputation at any given time.
 Preference : Preference is given to staff who request deputation to be with their
spouse.
 Number of deputation tenures : Employees are only allowed one deputation tenure
in their career.
 Pay : Pay is fixed based on the pay scale and dearness allowance (DA) pattern of
the parent cadre post and the ex-cadre post.
 Deputation allowance : Deputation (Duty) Allowance is payable at a rate of 10% of
basic pay, up to a maximum of Rs. 9,000 per month.

The Department of Personnel & Training (DoPT) issues guidelines and

instructions on deputation, including pay, tenure, and other terms and
conditions.

86. Profit & Loss Account

A profit and loss (P&L) account, also known as an income statement, is a
financial statement that summarizes a company's revenues, expenses, and
profits or losses over a period of time. It's used to determine a business's
financial health and ability to generate profit.

Here are some things a P&L account includes:

 Revenue: The company's revenue for a given period
 Expenses: The expenses incurred to generate the revenue
 Tax and depreciation: The company's tax and depreciation
 Earnings per share: The company's earnings per share number

To calculate a P&L account, you can:

1. Add all revenue earned over the accounting period
2. Add all expenditures made over the accounting period
3. Subtract the total expenses from the total revenue
4. If the value is positive, it represents profit
5. If the value is negative, it represents a loss

36
A P&L account can be prepared for a monthly, quarterly, or annual period. It
can help identify areas for improvement and forecast future performance.

87. Capital Account

A capital account in a central government is a record of the government's
capital assets and liabilities, including payments and receipts. It's similar to
a business's capital, which is the money and liquid assets it generates.
A government's capital account includes:

Capital receipts : Loans or capital raised by the government, such as through

market loans, Treasury Bills, or loans from foreign governments

Disinvestment : Withdrawing or deducting investments in public sector units

or other assets

Inventories : Strategic materials, grain, and other commodities of special

importance to the nation

The capital account balance indicates whether a country is a net importer or

exporter of capital. A surplus means foreign buyers are investing more in the
country's assets than the country is investing abroad. A deficit means the
country is investing more in foreign assets than foreigners invest in its
assets.

88. Bank Reconciliation

Bank reconciliation is a process that compares a government's accounting
records to a county treasurer's report. It's a vital control to ensure the
accuracy of accounting records and to protect cash from fraud and losses.
Bank reconciliation involves:

 Matching a office's balance sheet to their bank statement

 Comparing deposits and withdrawals across a financial period
 Ensuring that each deposit and withdrawal appears on both lists

The purpose of bank reconciliation is to: Accurately report taxable income,

Boost efficiency and productivity, See which expenses had the greatest
payoffs, and See which were inefficient uses of their money.

Some companies use automated bank reconciliation software to eliminate

common errors.
89. Miscellaneous contingent expenditure

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Contingent expenditure is any incidental or other expense that is incurred for
the management of an office or the working of a technical
establishment. This includes expenses such as:
 Office expenses
 Rents, rates, and taxes
 Publications
 Publicity expenses
 Stores and equipment
Contingent expenditure does not include any expenditure that has been
specifically classified as falling under some other head of expenditure, such
as "Works" or "Tools and Plant".
The government determines the actual classification of contingent
charges.

90. Recurring expenditure

Recurring expenditure is an expenditure that is incurred at regular intervals
for the same purpose. Expenditures that are not recurring are called non-
recurring expenditures.
Recurring expenses are predictable and are planned in advance, making
them easier to assess. They are included in a business entity's cost financial
plans and are recorded in the trading account or profit and loss account.
Some examples of recurring expenses include:
 Costs for everyday office work, such as office power, staff compensation, and
advisor retainer costs
 Costs for property upkeep, such as depreciation, amortization, lease of office and
manufacturing plant, and housekeeping costs
 Costs for product promotion and marketing, such as notice costs and showcasing
organization charges
 Costs for distribution and sales of products, such as merchants' commission and
carriers' payments

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91. Non-recurring expenditure
A non-recurring expenditure in the central government is an expense that is
not expected to be needed or available after the current fiscal year. Non-
recurring expenses are unpredictable and occur less frequently, often as
one-time purchases or at irregular intervals. They can be essential for growth
or unexpected occurrences.

Some examples of non-recurring expenses include:

 Restructuring costs
 Legal fees
 Emergency costs
 Impairments (write-downs / write-offs)
 Gains or losses on an asset sale
 Purchasing a new office building or manufacturing facility
 Equipment and vehicle purchases
 Severance pay (after companywide layoffs)
 Repair costs after a natural disaster

92. Resignation
A resignation in the central government is a written notice from an
employee to their competent authority that they intend to resign from their
position. The resignation must be clear and unconditional.
Here are some other things to know about resignations in the central
government:

Technical resignation : A technical resignation is a formality that happens

when a government employee is selected for a new position in the same or
a different department. The employee is treated as having resigned even if
they don't use the word "technical" in their application. Some benefits of a
technical resignation include the ability to carry forward leave benefits, count
past service towards pension, and be entitled to LTC.

Deemed resignation : A government employee is considered to have

resigned if they are absent from duty for more than five years without leave
or on foreign service.

Gratuity : The Payment of Gratuity Act provides for a gratuity of 15 days of

wages for each year of service, up to a maximum of Rs. ten lakh.

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93. Voluntary Retirement
Voluntary retirement (VRS) in the central government is a scheme that allows
government employees to retire before reaching the age of superannuation
and receive pensionary benefits:

Eligibility : Employees must meet the eligibility requirements of their

respective rules, such as the Central Civil Services (Pension) Rules, 2021,
or the All India Services (Death Cum Retirement Benefits) Rules, 1958.

Application : Employees must apply to their respective Cadre Controlling

Authorities.

Benefits : Employees receive all retirement benefits that are admissible to

government employees who retire after reaching the age of superannuation.

Notice period : Employees may apply for leave standing to their credit before
the notice period expires. If the employee is on extra-ordinary leave, other
than for medical reasons, the notice period may not be insisted upon.

94. Termination of Temporary Service

In the Central Government, temporary service can be terminated in a few
ways:

Notice : The government servant or the appointing authority can give a one-month notice
to the other party.

Immediate termination : The government can terminate a temporary employee without

notice by paying one month's pay and allowances in lieu of notice.

Physical unfitness : The authority can declare the government servant physically unfit for
continued service.

Competent authority : Only the authority competent to make appointments and

terminations can terminate a temporary government servant.
The Central Civil Services (Temporary Service) Rules, 1965, define temporary service as
service in a temporary post or officiating service in a permanent post. The notice to the
employee should be delivered in person or sent by Registered Post Acknowledgment
Due.

The Central Administrative Tribunal (CAT) has ruled that the central government can
terminate the services of a temporary employee without assigning a reason.

95. Removal/Dismissal
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Removal and dismissal are both types of employment termination in the
central government, but they are used for different reasons:

Removal : A disciplinary action for employee inefficiency or non-compliance

with rules and regulations

Dismissal : A severe disciplinary action for serious misconduct or

incompetence, such as fraud, habitual lateness, or breach of confidentiality
Dismissal is considered a punishment because it involves the loss of benefits
and pension earned by the employee.

The process for dismissal includes: Investigations, Providing evidence, and

Giving the employee a chance to present their defense.

Parliament and state legislatures have the power to enact laws for the
dismissal of civil servant officers.

96. Annual Performance Appraisal Report (APAR)

An Annual Performance Appraisal Report (APAR) is a document that
assesses the performance of a central government employee and provides
inputs for their career advancement.

The APAR includes the following:

 A description of the employee's duties
 Targets set for the employee
 The employee's achievements against each target
 Any shortfalls or constraints encountered
 Areas where the employee's achievements were greater than expected

The employee being appraised may also provide comments on the

APAR. The form used for the APAR may vary between departments and
levels of responsibility.

The APAR is a useful tool for identifying training needs for an employee. The
employee can indicate their training needs, and the reporting officer can
comment on them. The reporting officer can then indicate in the next annual
cycle what steps they have taken to help the employee attend the required
training.

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97. Pre-paid expenses
A prepaid expense is a good or service that has been paid for in advance
but not yet incurred. Common examples include rent, insurance, leased
equipment, advertising, legal retainers, and estimated taxes. In business,
prepaid expenses are recorded as assets on the balance sheet because they
represent future benefits, but they are expensed at the time when those
benefits are realized.

Although prepaid expenses are initially recorded as assets, their value is

expensed over time onto the income statement. Unlike conventional
expenses, businesses tend to receive something of value from the prepaid
expense over the course of several accounting periods.

98. Cost Plus

A Cost plus contract is a type of contract where the contractor is reimbursed
for all expenses incurred, and an additional payment is provided to cover
profits. The term "cost-plus" signifies an amount beyond the expenses
associated with fulfilling the contract.

99. Inquiry Report

An inquiry report in the central government is a written document that serves
as the basis for the disciplinary authority to decide if a government servant
should be penalized. The report is prepared by the Inquiry Officer (IO) after
an oral inquiry is conducted to ascertain the truth of allegations against a
government servant. The IO must consider all evidence and circumstances
of the case, and draw conclusions based on logic.

The inquiry report should include:

 The articles of charge and the statement of the imputations of misconduct or
misbehavior
 The defense of the government servant in respect of each article of charge
 An assessment of the evidence in respect of each article
 The name and title of the committee members and experts, if any
 The allegations
 Sponsor support
 A summary of the inquiry process used
 A list of the research records reviewed
 Summaries of any interviews

The IO must also forward the inquiry report and the records of the inquiry to
the Disciplinary Authority (DA).

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100. Appellate Authority
An appellate authority in the central government is an officer or committee
that deals with appeals from people who are unhappy with a decision made
by a lower authority:

 Appellate authority under the Right to Information Act : An appellate authority is

appointed to deal with appeals from people who are unhappy with how a Public
Information Officer (PIO) handled their request. The appellate authority is senior in
rank to the PIO.
 Appellate authority under the Central Board of Reserve Bank : The Central Board of
Reserve Bank designates an officer or committee of officers to act as the appellate
authority. The appellate authority can pass orders, stay the enforcement of orders,
and dismiss appeals.
 Appellate authority under the Chartered Accountants Act, 1949 : The appellate
authority deals with appeals from members of the Institute who are aggrieved by an
order of the Board of Discipline or the Disciplinary Committee.

The Central Government can also constitute an appellate authority by notification. The
appellate authority is made up of a chairperson, two members from the Council, and two
members nominated by the Central Government.

101. Advance of Pay & TA on transfer

An advance of pay and traveling allowance (TA) on transfer in the central
government is an advance that a Head of Office can sanction to a
government servant who is required to proceed on transfer while on duty or
on leave. The competent authority can sanction an advance that is usually
restricted to 90% of the estimated expenditure on tour or the employee's
entitlement on transfer. The 7th Central Pay Commission mandates that
employees who are transferred on official duty or who are retiring are given
specific travel allowances as entitlements.

102. Advance of TA for journey on tour

An advance of traveling allowance (TA) for a tour in the central government
is a payment made to a government servant before a tour to cover their
personal expenses and contingent charges:
Who can receive an advance : A Head of Office can sanction an advance to a
permanent or temporary government servant who is going on a tour.
How much can be advanced : The advance is usually limited to 90% of the estimated
tour expenses or the employee's entitlement on transfer.
How long can the advance cover : The advance can cover up to 30 days of travel
expenses and contingent charges.
When can't an advance be given : An advance cannot be given for journeys made after
retirement.
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103. Limited Tender
A limited tender is a procurement process in which a government department
selects a few potential suppliers to provide goods or services. The
government department will usually use a limited tender when the estimated
value of the goods is less than INR 25 lakh. However, the department can
also use a limited tender for procurements that are worth more than INR 25
lakh if the demand is urgent.

Here are some details about limited tenders:

The government department will select more than three suppliers to be part of the limited
tender.
The department will contact the selected suppliers directly to request quotes or tenders.
Unsolicited bids from other suppliers will be rejected.

105. CTC
CTC, or Cost to Company, is the total amount a company pays an employee,
including salary and other benefits. In the central government, employees
receive their pay based on the 7th Pay Commission System.

CTC includes:
Salary: The basic pay of the employee
Allowances: Fixed amounts given to employees for specific expenses, such as house
rent allowance (HRA), dearness allowance (DA), and travel allowance
Employer contributions: Contributions to provident fund (EPF), gratuity, and insurance
premiums
Incentives or bonuses: Monetary rewards for achieving sales or targets

CTC is different from net salary, which is the amount an employee receives
after deductions for taxes, EPF contributions, and other statutory
obligations. A common estimate for CTC is around 1.2 to 1.5 times the
annual salary.

106. VEX
A Vulnerability Exploitability eXchange (VEX) document is a form of a
security advisory that indicates whether a product or products are affected
by a known vulnerability or vulnerabilities. Further work will be needed to
build out additional use cases to help users understand how to successfully
build VEX documents of varying complexity.

44
107. IBPS
India's public broadcasting service is managed by Prasar Bharati, a state-
owned organization that includes Doordarshan and Akashvani (formerly All
India Radio)

108. NPA
Non-Practicing Allowance (NPA) is a benefit given to medical officers and
veterinary professionals who are not currently practicing medicine or are
pursuing post-graduate studies:
Eligibility: Medical practitioners who are not currently practicing medicine for valid
reasons, or who are pursuing post-graduate studies
Calculation: NPA is 20% of the basic pay
Treatment: NPA is considered pay for calculating dearness allowance, traveling
allowance, and other allowances, as well as for retirement benefits
Limit: The total of basic pay and NPA cannot exceed a certain amount

109. IEBR
IEBR stands for Internal and Extra Budgetary Resources, which is a
significant part of the Central Government of India's Central Plan. It is made
up of the funds raised by public sector undertakings (PSUs) through profits,
loans, and equities.

IEBR is also a part of the fiscal exercise of the various Ministries and their
Departments. It allows the Government of India to learn about the
performance of the PSUs.

The Expenditure Budget of the Central Government provides data on the

Revised Estimates and Budget Estimates of IEBR. The IEBR of the Food
Corporation of India (FCI) for the financial year (FY) 2023-24 is projected to
be nearly Rs 1.45 trillion, which is a 164% increase from the previous year.

110. CAG
The Comptroller and Auditor General of India (CAG) and the Indian Audit
and Accounts Department (IAAD) functioning under him, constitute the
Supreme Audit Institution of India. The Constitution of India has mandated
us as the auditors to the nation. We are thus an instrument for ensuring
accountability.

45
111. IFA
Integrated Financial Adviser (IFA) is in-charge of the Budget and Accounts
Sections in addition to the Internal Finance Section. The advice of Integrated
Financial Adviser is available to the administrative Secretary i.e. CEO, NITI
Aayog for taking a decision.

112. DCRG
DCRG stands for Death-cum-Retirement Gratuity, a one-time lump sum
benefit paid to retired or deceased central government employees:
Eligibility : To be eligible for DCRG, a government employee must have at least five
years of qualifying service and be eligible for a service gratuity or pension.
Calculation : The amount of DCRG is calculated as 1/4th of a month's basic pay plus
dearness allowance (DA) for each completed six-month period of qualifying service. For
qualifying service of 33 years or more, the DCRG is 16½ times the basic pay plus DA,
up to a maximum of Rs. 20 lakhs.
Payment : DCRG is paid to a retired government servant immediately after retirement. If
the employee dies before receiving the payment, the gratuity is paid to the nominee.

113. MACP
MACP stands for Modified Assured Career Progression, a scheme for
central government employees that ensures regular promotions and career
progression. The scheme is applicable to all employees up to the Higher
Administrative Grade level, except for members of Organised Group 'A'
Services.

Here are some features of the MACP scheme:

Administration: The scheme is administered at 10, 20, and 30 years.
Eligibility: Employees must pass departmental exams and undergo training.
Pay fixation: Employees can choose to have their pay fixed in the higher post pay level
from the date of promotion or from the date of their next increment.
Regular service: Regular service is considered to start from the date an employee joins
a post in direct entry grade.
Benefits: Benefits are personal in nature and recognize the hardships faced by
employees who are stagnating.
Seniority: The scheme does not change seniority position.

114. Receipt & Payment Account

The Central Government Account ( Receipts and Payments) Rules contain
rules regulating the custody of the Consolidated Fund of India and the
Contingency Fund of India, the payment of moneys into such funds, the
withdrawal of money therefrom, the custody of public moneys other than
those credited to such funds received.
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115. Permanent Advance
A permanent advance is a sum of money that is granted to central
government employees to meet certain expenses before they have sufficient
funds. The amount of the advance is decided by the administrative
department or head of department.

Here are some rules for permanent advances:

 The holder of the advance is responsible for keeping the money safe and being
able to account for it at any time.
 The advance can be used to make authorized payments, but the money must be
recouped by presenting bills.
 The holder must keep a subsidiary cash book to record their daily expenditure.
 The holder must send an acknowledgment to the Accountant General on the
15th of April each year, and when transferring charges.
 The number of advances should not be increased unnecessarily.
 The head of the department is responsible for ensuring that all advances made to
other officers are properly accounted for.

116. Revenue Assets

Revenue assets in the central government are the revenue receipts, or
current receipts, of the government. These receipts include:
Tax revenues : These are the revenues earned by the government from direct and
indirect taxes and duties. Direct taxes include income tax and corporate tax, while
indirect taxes include excise duties, customs duties, and service tax.
Other revenues : These include revenues from other sources of investments like
interest, dividends, profits from public sector units, fees, and fines.
Capital receipts : These include disinvestment proceeds from selling the government
shareholding in public sector units.

117. Prepaid Expenses

A prepaid expense is an expense that is paid for in advance. Recurring
expenses such as insurance and rent can be paid for with one payment that
covers the cost of the expense for several months or even a year.

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118. Negotiable cheque
A negotiable cheque is a written document that can be transferred freely and
creates a right for a person. According to the Negotiable Instruments Act,
1881, a cheque is a negotiable instrument if it is payable to order or to bearer.

Here are some other features of a negotiable instrument:

 It can be made payable to multiple payees jointly or in the alternative.
 It can be negotiated when transferred to another person, making them the holder.
 It can be indorsed by the maker or holder by signing it on the back or face, or on a
separate slip of paper.

A cheque is valid for three months from the date of issue, which is indicated
on the top right-hand corner of the cheque.

119. Banker's cheque

A banker's cheque, also known as a pay order, is a document that a bank
issues on behalf of a customer to pay a specific amount to a third
party. The bank guarantees the payment, so the cheque is non-negotiable
and won't bounce for lack of funds.
Here are some features of a banker's cheque:
 Validity: A banker's cheque is valid for three months from the date of
issue. However, it can be renewed under certain legal conditions.
 Payment: The customer pays the bank the amount either in cash or by allowing the
bank to debit the amount from their account.
 Processing: A banker's cheque is usually processed within 24 hours of being
deposited.
 Security features: Banker's cheques include security features such as a watermark,
security thread, and color-shifting ink.
 Charges: The bank may charge a fee for issuing a banker's cheque.

120. Major and Minor Penalties

The Central Civil Services (Classification, Control & Appeal) Rules, 1965
define the following penalties for government servants:

Minor penalties
 Censure
 Withholding promotion
 Withholding increments
 Recovery of pecuniary loss

Major penalties
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 Reduction to a lower time-scale of pay
 Reduction to a lower grade, post, or service
 Compulsory retirement
 Removal from service
 Dismissal from service

Who imposes : Major penalties are imposed by appointing authorities, while minor
penalties are imposed by lower authorities.
How imposed
Major penalties are imposed after a detailed oral hearing, while minor
penalties are usually imposed without a hearing.

121. E-publishing of tenders

The ePublishing module on the Central Public Procurement Portal
(CPPP) allows Central Government organizations to publish tender inquiries,
corrigenda, and award of contract details. The ePublishing module also
enables users to transition to a fully electronic procurement mode.
Here's how the ePublishing module works:
Department users : Create and publish tenders, corrigenda, and upload the award of
contract (AOC) after the bid is finalized
Bidders : View and download tenders and related documents from the CPPP
Tender evaluation : Bidders submit documents manually, which are then opened and
evaluated technically and financially
Award of contract : The tender is awarded to the selected bidder based on the
committee's recommendation
AOC upload : The department official uploads the AOC document to the CPPP for
public view

122. Imputations of misconduct and misbehavior

In the context of the Central Government, imputations of misconduct are details of
evidence and facts that support charges made against a government servant. These
details are included in a statement of imputations, which is supplementary material to the
charge sheet. The statement should include the names of witnesses and documents that
support the charges.
 Dishonestly or fraudulently misappropriating property
 Being unqualified or ineligible for the role
 Providing false information or certificates to secure a position
 Gross moral misconduct
 Riotous or disorderly behavior during working hours
 Habitual late attendance
 Doing anything unbecoming of a government servant

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123. Defence Assistant
A Defence Assistant (DA) in the central government helps a government
servant (GS) present their case during an inquiry:
Responsibilities : The DA should be well-versed in departmental rules and regulations,
and have experience in the field. They should accompany the GS during document
inspections and help prepare their defense. The DA should also make all documents
related to the charge sheet available to the Presenting Officer (PO).
A GS can seek assistance from any other government servant, but cannot hire a lawyer
unless the PO is a lawyer or the disciplinary authority permits it.
Part of the constitution : The role of the DA is part of the reasonable opportunity that is
guaranteed by the constitution.

124. Preliminary Enquiry

A preliminary enquiry (PE) is the first step in a government investigation into
a complaint or information. Its purpose is to determine if there is enough
evidence to support a departmental enquiry, disciplinary proceedings, or a
regular case.

A PE involves: Contacting witnesses and Reviewing departmental records.

If the PE reveals enough evidence, a detailed enquiry (DE) or a regular case
(RC) may be opened.

125. Administrative Vigilance

Monitoring rotation of staff in sensitive areas. Investigation of complaints with
follow-up action. Study systems & procedures of and advise the
Management to eliminate scope for malpractices. Review of procurement of
materials and service contracts.

126. Counting of qualifying service after 25 years' service or 5 years

before retirement
The Central Civil Services (Pension) Rules, 2021 state that when a
government servant has completed 18 years of service and has five years
remaining before retirement, the Head of Office and Accounts Officer must
verify the service rendered and determine the qualifying service. The Head
of Office must then communicate the qualifying service to the government
servant in Format 4.

A government servant who retires after completing at least five years of

qualifying service is eligible for a retirement gratuity. The gratuity is
calculated as 1/4th of the emoluments for each six-month period of qualifying
service, up to a maximum of 16.5 times the emoluments.

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127. Oath of Allegiance
The oath of allegiance is taken by new government employees and all government
servants in the Central Government of India. The oath is taken in the prescribed form and
is administered by the Designated Officer.
Constitution of India as by law established, that I will uphold the sovereignty and integrity of India, and that
I. will carry out the duties of my office loyally, honestly, and with impartiality.

128. Checking of Accounts by Internal Check Organisation

Internal check is a system through which the accounting procedures of an
organisation are so laid out that the accounts procedures are not under the
absolute and independent control of any person. The work of one employee
is complementary of that of another, enabling a continuous audit of the
business to be made.

130. Procedure for issuing cheque against lost cheque

In the central government, the procedure for issuing a cheque in place of a
lost cheque is as follows:
 The request for a replacement cheque must be made within one year of the original
cheque's issue date.
 The cheque-drawing DDO must report the lost cheque to the bank's paying branch.
 The bank will record a "Stop" against the cheque and issue an acknowledgement.
 The Pay and Accounts Officer (PAO) will receive the acknowledgement and verify
the relevant records.
 The PAO will issue a non-payment certificate to the DDO.
 If the original cheque is paid, the PAO will contact the paying branch to stop
payment on the replacement cheque.

131. Differentiate ACP and MACP

Assured Career Progression (ACP) is a scheme for central government civilian
employees that provides financial upgradations to address issues of stagnation and
hardship. The Fifth Central Pay Commission recommended the scheme to provide a
safety net for employees.
Here are some things to know about the ACP scheme:
 The scheme was introduced to provide benefits to subordinate judicial officers in
case of delayed career progression.
 The scheme should be implemented in accordance with the Department of
Personnel and Training Office Memorandum dated August 9, 1999.
 Employees who have already received a promotion and a T.B.P.S. are not eligible
for the ACP scheme.
 Employees who do not have the requisite qualifications for the next higher post may
still receive financial upgradations under the ACP scheme.

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 If an employee refuses a regular promotion but is granted financial upgradation due
to stagnation, they are not eligible for further financial upgradations until they agree
to be considered for promotion again.
MACP stands for Modified Assured Career Progression, a scheme for
central government employees that ensures regular promotions and career
progression. The scheme is applicable to all employees up to the Higher
Administrative Grade level, except for members of Organised Group 'A'
Services.
Here are some features of the MACP scheme:
 Administration: The scheme is administered at 10, 20, and 30 years.
 Eligibility: Employees must pass departmental exams and undergo training.
 Pay fixation: Employees can choose to have their pay fixed in the higher post pay
level from the date of promotion or from the date of their next increment.
 Regular service: Regular service is considered to start from the date an employee
joins a post in direct entry grade.
 Benefits: Benefits are personal in nature and recognize the hardships faced by
employees who are stagnating.
 Seniority: The scheme does not change seniority position.

132. Purchase procedure with reference to GFR 2005

The General Financial Rules (GFR) of 2005 outline several procedures for
the purchase of goods and services by the central government, including:
Inspection and testing : Ministries and departments must arrange for the inspection and
testing of goods as required.
Rate contracts : The Central Purchase Organisation (CPO) or State Purchase
Organisation (SPO) can conclude rate contracts with registered suppliers for standard
goods. Departments can follow these rate contracts for direct payment, unless
otherwise specified.
Purchase limits : Ministries and departments can purchase goods up to Rs. 15,000
without inviting bids or quotations under Rule 145.
Reserved items : The central government has reserved certain items for purchase from
specific sources, such as Khadi Village Industries Commission (KVIC) and Association
of Corporations and Apex Societies of Handlooms (ACASH).
Purchase through CPO or SPO : If a department lacks the required expertise, it can
purchase through the CPO or SPO with approval from the competent authority.
Avoid piecemeal purchases : Demands for goods should not be divided into small
quantities to avoid the need for higher authority approval.
Assignment of repair works : Ministries and departments can assign repair works
estimated to cost more than Rs. 30 lakhs to a Public Works Organisation.

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133. Lien
A lien is the right of a government employee to hold a regular post, whether
permanent or temporary, in the Central Government:
 The employee can hold the post immediately or after the end of a period of absence
 The employee can hold the post even if it is a tenure post
 A government employee cannot be appointed to a post that already has a lien on it
 A competent authority can suspend or transfer a lien on a permanent post
Employees who are confirmed in their entry post or who have been
promoted to a higher post are eligible for a lien. This includes promotions to
higher posts that do not require probation, as well as promotions to higher
posts that do require probation.

134. Duty
The central government's duties include:
 Administering the nation: The central government is responsible for governing a
country.
 Protecting the nation's territory: The central government must protect the nation's
territorial integrity.
 Collecting taxes: The central government is responsible for laying and collecting
taxes.
 Regulating commerce: The central government is responsible for regulating
commerce.
 Signing foreign treaties: The central government is responsible for signing foreign
treaties.
 Ensuring environmental quality: The central government is responsible for
maintaining and improving the quality of the environment.
 Ensuring social wellbeing: The central government is responsible for ensuring the
social wellbeing of all citizens.
 Setting laws and policies: The central government is responsible for setting up laws
and policies.
 Raising the standard of living: The central government is responsible for raising the
standard of living of the people.
 Ensuring proper nutrition: The central government is responsible for ensuring proper
nutrition.
 Improving public health: The central government is responsible for improving public
health.

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135. Qualifying Service
Qualifying service in the Central Government is the period of service that is
taken into account for calculating pensions and gratuities. It is calculated in
six-monthly periods.
 Qualifying service begins on the day a government servant takes charge of their first
post.
 Service before the age of 16 does not count for qualifying service for Group D
servants who held a lien on a permanent pensionable post before April 17, 1950.
 Service before the age of 18 does not count for qualifying service, except for
compensation gratuity.
 The minimum qualifying service for a pension is 10 years, and the maximum is 33
years.
 Service in non-pensionable posts, suspension, extraordinary leave without a medical
certificate, apprentice service, boy service, and unauthorized absence do not count
towards qualifying service.
 Resigning from a post or service results in the forfeiture of past service.
 To get a full pension, the qualifying service required varies by time period.
 The minimum qualifying service for promotion varies by level.

136. Settlement of time-barred claims

In the central government, the time-barred claim guidelines for arrear claims
are as follows:
 Any arrear claim of a government servant must be settled within two years of it
becoming due.
 The Drawing and Disbursing Officer or Accounts Officer will settle the claim after the
usual checks.

Time-barred debt is money that is no longer legally collectable because a

certain number of years have passed. The Limitation Act prescribes a bar on
the initiation of all suits, appeals, and applications beyond the time
prescribed under the Act.

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137. Leave Salary
Leave salary in the Central Government is the amount of pay that a
government employee receives while on leave:
 Earned leave: Employees receive their full pay while on earned leave.
 Half pay leave: Employees receive half of their full pay while on half pay leave.
 Leave salary advance: Employees may be eligible for an advance in lieu of leave
salary if they are going on leave for at least 30 days. The advance is up to one
month's pay and allowances, but is subject to deductions for income tax, provident
fund, house rent, and more.
Central Government employees are also entitled to a number of holidays and types
of leave, including:
 Casual leave
Employees can take up to eight days of casual leave per year for personal reasons.
 Extraordinary leave
Employees can apply for extraordinary leave if no other type of leave is available,
but they will not receive a salary during this time.
 Holidays
Central Government employees receive 19 holidays per year, including three
national holidays, two restricted holidays, and 14 gazetted holidays.

141. Paternity Leave

Paternity leave is a benefit that allows male government employees in India
to take time off to bond with their newborns and support their partners. The
Central Civil Services (Leave) Rules, 1972 govern paternity leave in the
central government:
 Eligibility: Male government employees with less than two surviving children are
eligible for paternity leave.
 Duration: Eligible employees can take up to 15 days of leave within six months of
their child's birth or adoption.
 When to take leave: Employees can take leave during their wife's confinement, up to
15 days before delivery, or up to six months after delivery.
 Pay: Employees receive their regular salary during paternity leave.
 Combining leave: Employees can combine paternity leave with other types of leave.
 Lapsed leave: If an employee doesn't take their leave within the specified period, it's
considered lapsed.

To qualify for paternity leave, employees must have worked for their
employer for at least 80 days in the 12 months before their child's birth.

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142. Tenure Post
A tenure post in the central government is a permanent position that a
government employee can't hold for more than a set period of time.

The tenure system is a way to fill senior positions in the central secretariat. In
this system, officers from the states or central services are appointed to
these positions for a set period of time. After their tenure ends, they return to
their parent state or service.

143. Advertised Tender Enquiry

An advertised tender enquiry is a notice published in the government e-
Tender portal or other public platforms to invite businesses to participate in
a tender bidding process. The purpose of the tender is to become a
government contractor and undertake a government project.
Here are some guidelines for advertised tender enquiries:
 The bidding document should be posted on the organization's website and on
CPPP.
 The advertisement should include the complete web address where the bidding
documents can be downloaded.
 Late bids are not considered.
 For high value, complex, and technical plant and machinery, bids may be obtained in
two parts.

The Government e-Marketplace (GeM) is a Digital India Initiative that allows

government buyers to make direct online purchases.

144. Demand of Grants

A Demand for Grants is a form that outlines the estimates of expenditure
from the Consolidated Fund of India, which are required to be voted on in
the Lok Sabha. It is submitted in accordance with Article 113 of the
Constitution. Here are some key points about Demands for Grants:
What it includes : Demands for Grants include estimates for revenue expenditure, capital
expenditure, loans, advances, and grants to State and Union Territory governments.
How many are presented : Usually, one Demand for Grant is presented for each ministry
or department, but large ministries and departments may have more than one.
How they are voted on : Each Demand for Grant is voted on separately by the Lok Sabha.
Detailed Demands for Grants : These elaborate on the provisions in the Demands for
Grants, and include details of actual expenditure from the previous year. They are laid on
the table of the Lok Sabha after the Budget is presented, but before the discussion on
Demands for Grants begins.
145. Attached and Sub-ordinate Offices
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The main difference between an attached office and a subordinate office is
that subordinate offices are responsible for carrying out the government's
policies in detail, while attached offices provide direction to subordinate
offices:
 Attached offices: Provide direction to subordinate offices
 Subordinate offices: Carry out the government's policies in detail
Subordinate offices may work under the direction of an attached office, or
directly under a department if the amount of executive direction is not
significant. In the latter case, they assist the departments in handling
technical matters in their areas of specialization.

146. Dealing with MPs visiting Central Govt offices

Here are some procedures for dealing with Members of Parliament (MPs)
visiting Central Government offices:
 Provide information: When requested, provide MPs with specific information and
statistics related to local matters.
 Respond to letters: Respond to letters from MPs promptly. If the reply needs to be in
Hindi, send an English translation along with the reply.
 Attend to references: Attend to references from Parliament Committees promptly.
 Define powers: Ensure that the powers of MPs are clearly defined.
 Receive dak: The Central Registry or Information Facilitation Counter receives all
dak, including that addressed to MPs by name.
 Handle immediate dak: If immediate or important dak is sent directly to an MP, they
or their personal staff receive it.
 Handle dak when an officer is absent: If an officer is absent, the incumbent, personal
staff, link officer, or officer below them receives the dak. If no one is available, the
Central Registry receives the dak.

147. Vigilance Awareness Week

Vigilance Awareness Week is one of the Participative Vigilance initiatives of
the Central Vigilance Commission in the fight against corruption. Normally
observed in the last week of October and first week of November every year.

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148. PSU
A Central Government Public Sector Undertaking (PSU) is a government-owned
company that is at least 51% owned by the Indian government. The government
classifies PSUs as Central PSUs or State PSUs based on who owns them. PSUs
are important to India's economic and social development. They:
 Contribute significantly to GDP
 Drive infrastructure growth
 Provide employment opportunities
 Promote socio-economic welfare
 Operate in sectors like energy, telecommunications, manufacturing, and finance
 Provide essential goods and services to the public

The government has the power to appoint most of the directors in a PSU,
which gives it control over the company's management.

149. Autonomous Bodies

An autonomous body (AB) is a government agency, commission, or
institution that is independent and self-governing, but still subject to the
law. The government creates ABs to perform specific duties outside of the
government's structure. ABs are involved in a variety of activities, including:
 Developing policy structures
 Conducting research
 Protecting cultural heritage
 Technical, medical, and higher education institutions
The government funds ABs in some way, such as through revenue or capital
expenditure. While ABs are independent in their day-to-day functioning, the
government does have some control over them.

Some examples of autonomous bodies include: International Centre for

Automotive Technology, Global Automotive Research Centre, National
Automotive Test Tracks, and National Institute of Advanced Manufacturing
Technology.

150. Difference between New Service and New Instrument of Service

The main difference between a New Service and a New Instrument of
Service in the central government is the nature of the expenditure:
New Service : Expenditure that results from a new policy decision that was not
previously brought to Parliament's attention. This can include a new activity or a new
form of investment.
New Instrument of Service : Expenditure that results from a significant expansion of an
existing policy. This is usually a relatively large expenditure.

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151. Lapse of Sanctions
A lapse of sanction in the central government occurs when a sanction
expires, or when a building construction sanction is not acted upon within a
specified time period:
Sanction expires : If a sanction specifies that expenditure will be met from a specific
financial year's budget, the sanction will lapse when that year ends.
Building construction sanction expires : A sanction for building construction is valid for
two years from the date it is given. If the construction has not started within that time, it
cannot begin again unless the Chief Executive Officer grants an extension.

152. Cost plus Contract

A cost-plus contract is a contract whereby the owner of a project agrees to
pay the expenses incurred by a contractor during the project and agrees to
pay pay a specific amount that represents profit for the contractor. That
amount is usually a percentage of the full price of the contract.

153. Defined contributory pension scheme

A defined contributory pension scheme, also known as a defined contribution (DC)
pension scheme, is a retirement plan where an employee and their employer
contribute to the employee's account:
Contributions : The employee and employer contribute a set amount to the employee's
account. The employee may be able to choose their contribution level, with the employer
contributing a related amount.
Investment : The contributions are invested on behalf of the employee.
Benefits : When the employee retires, they can use the money in their account to purchase a
pension or other benefits. The amount of benefits depends on the contributions made, investment
returns, and fees and charges.
Options : When the employee retires, they can choose how to receive their benefits, such as a
lump sum payment or an annuity.

The National Pension System (NPS) is an example of a defined contribution

pension scheme.

154. Receipt and Issue of stores

In the Central Government, the receipt and issue of stores involves the
following procedures:

Receipt of stores : When stores are received from a vendor, they are checked against the
purchase order to ensure the description of the items matches. Any discrepancies are
reported to the SPO or Dy. SPO and the vendor. A receipt is given to the vendor, but it
should state that the items are received in good condition subject to inspection, counting,
and final acceptance.

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Issue of materials : Materials are issued from Central Stores to Divisional Stores in two
ways:

Stock items: These are issued in bulk on a monthly basis using a Stock Transfer Voucher
(STV). The Divisional Stores prepare the STV and present it to the Central Stores.

Non-stock items: These are handed over to Divisional Stores simultaneously on receipt
at the Central Stores. They are issued against a Stores Receipt Voucher cum Issue
Voucher.

Payment for supplies : Payment for supplies is not allowed unless the stores have been
received and surveyed. In exceptional cases, payment may be allowed before
verification, but only if adequate safeguards are in place to protect the Government.

155. Presenting Officer

A Presenting Officer (PO) in the central government is a person who
presents the case of the Disciplinary Authority and helps the Inquiry Officer
(IO) find the truth in the charges. The PO's role is to help prove the charges
in the inquiry.

Here are some of the responsibilities of a PO:

 Assist the IO: The PO assists the IO during the preliminary hearing and provides
copies of documents in support of the charges.
 Lead oral evidence: The PO leads oral evidence in a logical manner to support the
charge.
 Cross-examine witnesses: The PO cross-examines witnesses produced by the
defense.
 Submit a written brief: The PO submits a written brief summarizing their case and a
copy to the charged official.
 Protect witnesses: The PO protects witnesses from unfair treatment during
examination.
 Ensure witness understanding: The PO ensures that the witness understands the
question before answering.
 Translate answers: The PO ensures that answers given in vernacular are translated
to English or Hindi and recorded.

A PO is usually appointed for major penalty proceedings, but in some

cases, a PO may be appointed for minor penalty proceedings as well.

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156. Differentiate Fees and Honorarium
The main difference between a fee and an honorarium in the central government is that a
fee is a regular payment for work, while an honorarium is a one-time payment for a
specific service:
Fee : A fee is a regular payment made to someone for their work, such as a salary.
Honorarium : An honorarium is a one-time payment made to someone for a specific
service, such as a speech or other event. It's more of a thank you than a substantial
paycheck.
In the central government, the Central Government may grant an honorarium to a
government servant for occasional or intermittent work that's especially laborious or of
special merit. The work must be undertaken with the prior consent of the Central
Government, and the account must be settled in advance.

157. Differentiate Compassionate Allowance & Compassionate

Pension
The main difference between a compassionate allowance and a compassionate pension
in the central government is that a compassionate allowance is a proportion of a
compensation pension, while a compassionate pension is a benefit for an employee who
is terminated:

Compassionate allowance : A compassionate allowance is a portion of a compensation

pension that may be granted to a government servant who has been removed from
service for misconduct, insolvency, or inefficiency. The allowance can't exceed two-thirds
of the pension or gratuity that would have been admissible to the employee if they had
retired.

Compassionate pension : A compassionate pension is a benefit for an employee who is

terminated on a proven charge of serious misconduct. An employee who is terminated
for serious misconduct is ineligible for a compassionate pension.

158. Incentive for acquiring fresh higher education

The Central Government offers a one-time lump sum incentive to its employees for
acquiring higher qualifications after joining service. The incentive amount depends on the
qualification acquired and ranges from Rs 2,000 to Rs 10,000:
 Degree in Computer Science/Computer Applications/Information Technology: Rs
8,000
 Post Graduate Degree in Computer Science/Computer Applications/Information
Technology: Rs 10,000
 P.G. Diploma in Materials Management: Rs 6,000
 Ph.D. or equivalent: Rs 30,000
 PG Degree/Diploma of duration more than one year, or equivalent: Rs 25,000
 PG Degree/Diploma of duration one year or less, or equivalent: Rs 20,000
 Degree/Diploma of duration more than three years, or equivalent: Rs 15,000
The incentive is limited to two times in an employee's career, with a minimum gap of two
years between successive grants. The employee should claim the incentive within six
months of acquiring the higher qualification.

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159. Central Information Commission
The Central Information Commission (CIC) is a statutory body in the Indian
government that was established in 2005 under the Right to Information
Act:
 Purpose: The CIC's purpose is to ensure that the country is following democratic
principles, and to promote transparency and accountability.
 Jurisdiction: The CIC has jurisdiction over all central public authorities.
 Responsibilities: The CIC investigates complaints from people who have been
unable to submit information requests to a Central or State Public Information
Officer.
 Structure: The CIC is made up of a Chief Information Commissioner and up to 10
information commissioners, who are appointed by the President of India.
 Headquarters: The CIC headquarters is located in Bhikaji Cama Place in New Delhi.

160. Ex-parte enquiry

An ex-parte inquiry in the central government is an inquiry that is conducted
without the presence of the charged officer.

An inquiry officer can proceed with an ex-parte inquiry in the following

situations:
 If the charged officer does not appear on the date fixed
 If the charged officer is under suspension and disappears and cannot be
contacted at their last known address
In an ex-parte inquiry, some evidence is still required to establish the
charges. However, a Supreme Court judgment has held that an ex-parte
inquiry would violate Article 311 (2) of the Constitution if it denies the charged
officer a reasonable opportunity to defend themselves.

161. Special Casual Leave

Special Casual Leave (SCL) is a type of leave that can be granted to
Central Government employees for a variety of reasons, including:

Sports : Up to 10 days of SCL can be granted for participating in inter-departmental and

inter-ministerial sporting events and tournaments.

Bandhs : SCL can be granted if an employee's absence is due to reasons beyond their
control, such as disturbances, picketing, curfew, or transportation failure.
Disabilities : Up to 4 days of SCL can be granted for specific disability-related
requirements. Employees with disabilities may also be granted up to 10 days of SCL for
participating in disability-related conferences, seminars, trainings, and workshops.
Organ donation : Up to 42 days of SCL can be granted for organ donation.
Blood donation : Up to four times a year, SCL can be granted for apheresis, which is the
process of collecting blood components like red cells, platelets, and plasma.
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162. Demi-official Letter
A demi-official letter, also known as a DO letter, is a type of correspondence
between government officers that combines official and personal
information. The purpose of a demi-official letter is to use personal
relationships to achieve an official goal.
Here are some characteristics of demi-official letters:
 Recipients: Demi-official letters are addressed to officers of the same rank or to
levels above the sender.
 Style: Demi-official letters should be direct, friendly, and personal.
 Length: Demi-official letters are typically short and limited to one page.

163. Advance from GPF

An advance from the General Provident Fund (GPF) is a sum of money
that a government employee can borrow for specific purposes:
Purpose : For example, to pay for a dependent's higher education, a marriage, or a
medical emergency
Amount : The maximum advance is three months' salary or half the amount in the GPF
account, whichever is less
Interest : The employee will have to pay interest at a rate of 2.5% above the GPF
interest rate
Repayment : The advance will be recovered in equal monthly installments
There are two types of GPF advances:
Temporary advance : Can be granted to meet expenses listed in the rulebook. The
second advance can only be sanctioned after six months from the first.
Non-refundable advance : Can be sanctioned up to 75% of the subscriber's balance at
credit, but only after 10 years of service.

The declared Head of Office or the declared Head of Department can

sanction an advance. The sanction and payment of an advance usually
takes a maximum of 15 days, but can be reduced to seven days in
emergencies.

164. Withdrawals from GPF

Withdrawals may be sanctioned by the authorities competent to sanction, at any time after
the completion of Fifteen years of service of the subscriber or within Ten years before the
date of his superannuation, whichever is earlier, from the amount standing to his credit in
the Fund.
Conditions for withdrawal
Only one withdrawal is allowed for the same purpose.
As per G.O.103 Finance (Allowances) Dept, dated 01/04/2003

63
Maximum amount of withdrawal for the purposes specified in clauses a,b,c & h of Rule
15-A (i.e) Education, Marriage, illness, meeting the cost of consumer durable
goods shall not exceed Rs.5,00,000/- (Rs.Five Lakhs only) or 75 times of the monthly
pay whichever is less.
Maximum amount of withdrawals for the purpose of Housing specified in clauses d, e, f
& g of Rule 15A shall not exceed Rs.9.00,000/- (Rs.Nine lakhs only) or 75 times of the
monthly pay whichever is less and further the total amount so sanctioned together with
the House building advance from the State/Central Govt. scheme and Housing loans
availed from the public / private financial institution, if any, for the same purpose shall
not exceed Rs.25,00,000”.
In one financial year a subscriber can draw either two Temporary Advances or one
Temporary Advance and one PFW after a gap of six months of drawal of any one so
that there would be only two withdrawals from his Fund in a financial year
The authority competent to sanction part final withdrawal can sanction the withdrawal up
to 90% of the balance at credit of the subscriber when it is applied for within 12 months
before retirement. This can be availed of only once, without assigning any reason for
withdrawal and without any authorization from A.G. even if it is applied for within the last
4 months of service. (Rule 27(A) of General Provident Fund (Tamil Nadu) Rules)
The balances under V pay commission arrears can be taken into account for computing
90% Part Final Withdrawal

165. Contingent Register (GAR-27)

The Contingent Register (GAR-27) is a register that records contingent
expenditures in the Central Government:
 What it includes: The register should include the following information:
o Date of payment
o Initials of the head of the office or a delegated government servant
o Name of payee
o Number of sub-vouchers
o Amount
o Initials of the government servant incurring the charge
 How it's used: The register is used to prepare monthly Detailed Contingent (DC)
bills, which are submitted to the Controlling Officer or Accounts Officer.
 Who maintains it: The Estt. II section maintains the contingent register.

166. Input tax credit under GST

Input Tax Credit or ITC is the tax that a business pays on a purchase and. that it can use
to reduce its tax liability when it makes a sale. In other words, businesses can reduce
their tax liability by claiming credit to the extent of GST paid on purchases.

167. Fixed Assets Register (AIR A-54)

A fixed asset register is an accounting tool used to keep lists of various assets that
a business owns and is used to summarise both accounting and depreciation
expenses. The fixed asset register will typically include details about the assets,
such as: What it is. Where it is located. Purchase price.

64
Chapter - 4 IMPORTANT FACTS - ADVANCES

ADVANCES
Interest free Advances
1. Advance of TA on Tour/Transfer
2. Advance of TA to the family of a deceased Govt. Servant
3. Advance of LTC - Up to 90% of both ways journey
4. Advance in connection with Medical Treatment
All other interest free advances are abolished in VII Pay Commission
Interest bearing advances
1. Allowance for Purchase of Computer
Eligibility amount Rs.50,000
Sanctioning Authority HOA/HOO
Subsequent Advance 3 years after 1st advance
Max times allowed 5
Interest 9.8% for the year 2021-22

2. Allowance for constructon/purchase of house/flat/enlargement of living

accommodation
Eligibility amount 34 months basic pay, max 25L or cost of
property which is lower. 10L for expansion of the
house.
Should not have availed any other Govt loan
Sanctioning Authority HOA/HOO
Subsequent Advance 3 years after 1st advance
Max times allowed 5
Interest 9.8% for the year 2021-22

65
Chapter - 5 IMPORTANT FACTS - CGHS

Eligibility All Govt Servants, dependent family members

Coverage Area Wellness Centre within 5 km radius of residence
Beyond coverage area Covered under CS(MA) rules
Plastic card validity 5 years from issue
Renewal of card Apply 3 months before the expiry of the existing
card
Contributions Level 1 to 5 : Rs.250 p/m
Leve 6 : Rs.450 p/m
Level 7 to 11 : Rs.650 p/m
Level 12 & above: Rs.1000 p/m
Pensioners Lifetime contribution based on retirement pay
MEDICAL ADVANCE
For Indoor treatment 90% of approved CGHS package
For Outdoor 90% of total estimate, should exceed 10,000
Eligibility All govt servants except Rly / Arm.For.
Accommodation General Ward upto bp 47,600
varies beyond that
Free diet Up to 44,900 for TB, Mental Disease & few
others
Treat can be undergone in any empanelled hospital without CGHS referral.
In case of special treatment in a non-entitled hospital, referral from CGHS,
request letter of beneficiary, CGHS Card copy should be enclosed and
approval should be obtained from office.
In case of emergency treatment in a non-entitled hospital, claims will be as
per CGHS rates or actual, whichever is lower.
For CGHS Beneficiaries above 80 years
No queue in wellness centre
Settlement of medical claims on priority
Telephonic consultation & follow up

In case of a govt servant and his/her spouse being a CGHS beneficiary,

card will be issued for whoever is drawing higher pay and other spouse will
avail CGHS benefits as a member.
Unmarried sons below the age of 25 only are eligible for CGHS benefits.
Employee outsides CGHS coverage area and under CS(MA) Rules can opt
for CGHS facility from the wellness centre.
66
67
Chapter - 6 IMPORTANT FACTS
CHILDREN'S EDUCATION ALLOWANCE

Eligibility Children of all govt servants, including adopted

children wholly dependent on the govt servant
School Should be a recognized school
Husband & wife both Allowance is eligible to only one of them
are govt servants
One of them is govt Allowance eligible for govt servant and
servant and spouse is declaration from the other spouse reg non-claim
non-government of allowance from his/her firm
During leave, Duty/Leave/EOL/Suspension - Allowed
suspension, etc. Dies Non - Not allowed
CEA & reimbursement Merged and will be known as "Children
of Tuition Fee Education Allowance Scheme"
For whom applicable Eldest two eldest surviving children only, except
the second child birth resulting in multiple birth.
If allowance is not claimed for first child, claimed
for 2nd and 3rd, it is not allowed. Only up to 2.
Upto what class Nursery to XII Standard
CEA Rs.2250/- per month per child - Fixed
Certificates required From Head of Institution reg study or self
attested report cards
Hostel subsidy Rs.6750/- per month per child - Fixed
Hostel should be beyond 50 km from Res.
Age limit No min. age limit. Max is 20 years or date of
completing XII std. whichever is earlier.
Eligible for Corr. Edn & Yes
Distance Edn.
Claim CEA for same Only if the student fails. For other reasons NA.
class
Claims Annual. CEA Max-27,000, Hostel subs.-81,000.
Increases 25% every time DA crosses 50%

68
Chapter - 7 IMPORTANT FACTS
COMPENSATORY ALLOWANCES

1. Tough Location Allowance

a) Remove Locality Allowance (Part A&B, Part C, Part D)
b) Bad Climate Allowance
c) Tribal Area Allowance
d) Sunderban Allowance
Risk & Hardship - High, Medium & Low
Defined areas of Part A Defined areas of Part Defined areas of Part
B C
Andaman & Nicobar Andaman & Nicobar Himachal Pradesh
Arunachal Pradesh Arunachal Pradesh Jammu & Kashmir
Himachal Pradesh Himachal Pradesh Manipur
Jammu & Kashmir Jammu & Kashmir Mizoram
Lakshadweep Mizoram Tripura
Mizoram Nagaland
SIkkim Tripura
Uttarakhand

2. Special (Duty) Allowance

For duty in NE areas. Should not claim if Tough Location Allowance is
claimed. Not treated as special pay. Not eligible during leave.

3. Island Special (Duty) Allowance

For posting in A&N. In lieu of Special (Duty) Allowance.
Hard Area allowance also is applicable.

4. Project Area Allowance

For govt servants in projects areas where basic amenities are not available.

5. Hard Area Allowance

For posting in A&N.

6. Risk Allowance
For health hazard areas, drainage/sewage work, drenching, treatment of
infectious diseases in hospitals

7. Sunderban Allowance: Posting in Subderban area

69
In case an area falls under more than one category, the higher rate will
apply.
Chapter - 8 CONCESSION FOR POSTING IN N.E. AREA

1. TA & Joining Time

a) For First appointment
b) On Transfer

2.LTC
Can avail one hometown LTC 7 one anywhere in India for family if transfer
TA not availed for family

3. Tenure
Up to 10 years of service - 3 years tenure
Above 10 years of service - 2 years tenure

Can be considered for station of his choice

Weightage given for promotion

Entry made in CR

CEA & Hostel Subsidy will be as per last working station, if the family
does not accompany the govt servant.

Two HRAs eligible if the family stays in the previous place of posting in a
rented house.

Retention of Quarters allowed for 3 years beyond normal retention days.

Residential phone in the last posted station can be retained

Period of leave or training up to 15 days per annum will be allowed (not

counted) in the count for tenure days.

70
Chapter - 9 IMPORTANT FACTS

CONDUCT RULES (Read from Book - 66 to 89)

DOs DON’Ts
1. Maintain absolute integrity at all times 1. No joint representations in common interest
2. Main absolute devotion at all times 2. Don't Indulge in act in acts unbecoming of a
GS
3. Higher posts-Independence, imparity 3. Don't be discourteous, dishonest & partial
4. Responsible/Decent conduct in pvt life 4. Don’t' adopt dilatory tactics in dealing with
public
5. Prompt & courteous service to people 5. No oral instructions to sub-ord. In writing ASAP
6. Maintain decorum during lunch break 6. Do not practice untouchability
7. Report any criminal conviction to superiors 7. Do not get associated with banned
organizations
8. Avoid political demons. in the vicinity of office 8. Don't join any Asscn. or demonstrations which
are agst. sovereignty, integrity & moral
9. Maintain political neutrality 9.
10. Avoid activities of indebtedness/insolvency 10.
11. Legal proceedings/recovery of debt-report 11.
12. Act in accordance with govt policies 12.
13. Observe courtesy and consideration- 13.
MP/MLAs
14. Communicate in accordance with RTA-2005 14.
15. Commit to up hold Constitution & democ. 15.
rules
16. Sovereignty & integrity of IND, State, public 16.
order, descency and morality
17. Maintain good ethical standards & honesty 17.
18. Promote principles of merit, fairness & 18.
imparity
19. Maintain accountability and transparency 19.
20. Responsibilities to public, par'ly weaker 20.
section
21. Courtesy and good behavior with public 21.
22. Decisions solely in public interest & use public 22.
resources efficiency, effectively, economically
23. Declare Pvt interests & Resolve conflicts on 23.
public interest
24. Choices/Decisions on merit alone 24.
25. No discrimination, esp. poor & under- 25.
privileged
26. Refrain acts agst law, rules, estab.practices 26.
27. Discipline, liable to implement lawful orders 27.
28. Confidentiality, esp. information. Maintain 28.
integrity of IND, State, friendly relation with
foreign countries, no space for unlawful gains

Big list. Refer from Swamy's book

71
Dies non
Wilful absence from duty, not considered by grant of leave will be treated as
dies non for all purposes, viz. increment, leave and pension. Such an
absence without leave will be considered as interruption in service entailing
forfeiture of the past service for the purpose of pension and requires
condonation by the appointing authority for the

Unauthorised absence after leave

Will be debited against half pay leave, if available and will be treated as
EOL. But no leave salary.

Unauthorised absence of any type

It is liable to take disciplinary against all types of unauthorized absence,
treating it as a misconduct.

Unauthorised absence due to strike

Deemed to cause interruption or break in service.

Order of break in service to be invoked under FR 17-A after issuing notice

and hearing representation if any.

Ineligible to LTC & to appear in Dept. Exam

If prescribed minimum service is affected by the order

Special Pay, Special Allowances and promotion through DPC will not be
affected.

Appointing authority can condone the absence of leave, based on the

representation by the employee.

72
Chapter - 10 IMPORTANT FACTS - DA and HRA

Dearness Allowance
Sanctioned twice in a year i.e. 1st Jan and 1st July to compensate the price
increase above 261.42 points (Base year 2010=100).

Leave preparatory to retirement

Admissible to first 300 days of leave spent in India. Not admissible for EOL
or any additional period outside India.

DA payment
a) During joining time - based on Joining time pay
b) During suspension - based on subsistence allowance
c) During deputation abroad -As per rules
d) During foreign service - As per rules
e) During re-appointment of pensioners - As per rules
HRA
Group 01/07/17 to 30/06/21 From 01/07/21
X 24% 27%
Y 16% 18%
Z 8% 9%
HRA applies to:-
 Applies to Basic Pay only
 Place of duty, irrespective of residence
 HRA will be paid during all kinds of leave up to 180 days. Beyond 180 days
certificate to be produced for HRA claim
 With MC upto 8 months HRA can be paid. Beyond 8 months Controlling Officer will
decide
 In case the employee does not join after leave, recovery can be made for
resignation. Not for death or invalidation.
 Leave Preparatory to Retirement with proper certificate.
 During suspension up to 180 days. Beyond that with certificate.
 During joining time - Applicable with old station rate
 During deputation abroad upto one year - HQ rates
 During training in India - HQ rate or Training Station rate if DA not drawn
(whichever is higher)
 During training in India - HQ rate only if DA drawn
 Drawal of HRA : Without ref. to quantum of rent paid - no receipt reqd
 No HRA if occupying Govt accommodation
 No Accommodation Certificate - for drawl of HRA
 Refusal of accommodation - No HRA for debarred period
 Surrender of accommodation - HRA from the surrender date
 Person owning house & living - HRA admissible

73
  Person owning house & living in rented house - HRA admissible
Chapter - 11 IMPORTANT FACTS -
DEPARTMENTAL PROMOTION COMMITTEE

Departmental Promotion Committee

 10 or above posts means one SC/ST member mandatory
 10 or above posts means one woman member mandatory
 Close family member of any of the candidates not considered
General guidelines for DPC:-
 APAR should be good
 DPC should assess SR and CR to ensure suitability
 Seniority list should be circulated to all
 Recruitment rules must be made available to the committee
 All members should be available for DPC
 DPC decisions cannot be overruled by judicial review
 UPSC follows "Single Window System"
 Model calendar of DoPT should be followed to ensure timely DPC
and promotion thereon.

Papers to be put up to DPC

 Up-to-date Seniority list - already circulated to staff under process
 APAR completed in all respects
 Copy of Recruitment Rules
 List of eligible persons - specific list of SC/ST candidates
 Year-wise breakup of vacancies
 Vigilance certificate
 Proforma to fill essential data
 Details of relaxation
 Details of occurrence of vacancies
 Report on action taken in previous DPC
 Model calendar for DPCs
 Any other additional points for review DPC
 DPC proforma

Review DPC - Why conducted?

(In case of any shortfalls in the regular DPC)
 Eligible persons omitted in the list
 Ineligible persons considered by mistake
 Seniority position changed which resulted in the change in order
 Procedural irregularity in the DPC
74
  Adverse remarks in APAR were toned down by DPC\
 Some of the vacancies not reported to the committee
Sealed cover procedure
Done in case of person(s) under cloud

 Government servant under suspension

 Charge sheet issued & disciplinary action pending
 Prosecution for a criminal charge is pending

The committee will asses such candidates and the DPC report will be kept
in a sealer cover, which will be opened after the conclusion of the case and
the decision will be taken accordingly depending upon the outcome of the
case.

The role of UPSC

UPSC should be associated in r/o all civil services/posts belonging to Group
A where promotion is based on "Selection-cum-seniority" and "Selection by
merit". The Govt. can overrule this decision. UPSC not associated in case
of "Selection-cum-fitness".

Officer on study leave for DPC?

If the study leave is sanctioned by a competent authority and if it certified
that he would continued to officiate but for the study leave, the officer can be
considered by DPC for promotion.

Circumstances in which Vigilance Certificate is denied for promotion

 When govt servant(s) is/are under suspension
 Charge sheet is issued and DP is pending
 Criminal charge is pending

If a government servant refuses promotion with valid reason

He will be considered after one year from the date of refusal or after the
vacancy arises.

What is the total validity period of DPC?

One year from the date of meeting by the DPC. In case of multiple meets,
one year from the last date of meeting.

75
Chapter - 12 IMPORTANT FACTS -
DEPUTATION AND FOREIGN SERVICE

Foreign Service
Service of the govt servant with the sanction of the govt. under a non-govt
employer. Pension and leave can be claimed by the govt servant as if he
continued in govt service.

Conditions governing foreign service

 All terms & conditions to be finalized and intimated to employer,
employee and govt
 If the new job is of higher responsibility pay should be fixed accordingly
 Pay will be drawn from the foreign service employer
 Offer recd during leave counted from the date of offer
 No gratuity/pension from the foreign service without govt sanction
 No leave or allowances when employed abroad. Leave not
accumulated during that period

Transfer a govt servant to a foreign service against his will?

No.

Replayment of loans and advances during foreign service abroad

In the local currency of country he is posted. Exchange rates will be borne
by the govt servant.

HRA admissibility during foreign service abroad

For a period of less than 1 year

76
Chapter - 13 IMPORTANT FACTS -
DISCRIPLINARY RULES

Warning / Admonition / Reprimand

 For minor lapses Warning/Admonition/Reprimand is applicable and the copy of
communication in this regard is kept in the personal file
 Recording the copy should be done only when the authority feels it very much
essential and there are valid reasons
 If the employee fails to rectify himself or fails to improve it will be reflected in the
APAR by the authority. This will become an adverse remark during DPC
 Warning should be not imposed for regular disciplinary proceedings
 Warning is not a punishment
 Warning does not affect the promotion of a govt servant

Disciplinary Proceedings

As per CCS(CCA) Rules

Penalties - Minor
 Censure
 Withholding of promotion
 Recovery from pay (full or part) in case of loss to the govt
 Reduction to the lower stage (one stage) for three years
 Withholding of future increment/pay

Penalties - Major
 Reduction to lower stage
 Reduction to lower time scale
 Compulsory retirement
 Removal from service
 Dismissal from service

Inquiry Mandatory for

 All major punishments
 Minor punishments a) withholding increment for more than 3 years,
b) withholding increment with cumulative effect, c) withholding
increment which will affect pension
 When disciplinary authority feels that inquiry is needed before
imposing punishment

77
Procedure for major penalties
 Serve charge sheet with relevant proof/documents
 Get the reply within 15 days (can be extended to max 45 days)
 If refuted by govt servant, conduct enquiry by Disciplinary Authority or Inquiry
Officer
 Govt servant can inspect the documents attached to the charge-sheet, seek the
help of serving/retired govt servant, appoint a legal practitioner
 If found guilty, DA or IO should record the findings
 Govt side has the first right to produce witness/evidence
 Delinquent official can produce the witness/evidence next
 Witnesses of both sides can be examined, cross-examined or re-examined
 Official can appear as witness
 Defence can be oral/written. Oral witness will be recorded
 IO will listen to both sides
 All proceeding should be recorded as document signed by both sides
 If officials fails to appear, ex-part enquiry will be conducted
 IO will submit the report on completion of the inquiry
 IO should submit report within 6 months. Beyond that he should seek extension
in writing
 DA who initiated the case can accept/refuse the findings of the IO report
 DA who is eligible to impose minor penalties can forward the case to competent
DA for major punishment, if necessary
 Representation from the officials should be sent to govt before final orders
 DA should take action based on IO report within 3 months
 Total process should be within18 months from the date of charge-sheet

78
Procedure for minor penalties
 Charge-sheet to govt servant with details of misconduct
 GIve sufficient time to the official to defend
 On receiving the defence, DA can may issue appropriate orders or conduct an
inquiry, if he feels so

Procedure need not be followed

 If it is a criminal charge
 If DA feels procedure is not feasible and reasons can be recorded
 If President feels that action can be taken in the interest of the State
If the delinquent govt servant dies, the inquiry is dropped.

To avoid the delay

 Case should be properly studied and decided whether major or minor
proceedings is required
 No delay in framing the charges and responsibility should be fixed
 Ensure receipt of reply from the charged officials on time
 Appointed IO should be relived from this normal duty for 20 days in two spells to
conduct the inquiry full time

Delay in processing the vigilance cases will be considered as misconduct

and it will attract penal action.

Appeal
Appeal against an order of penalty can be made to the Appellate Authority.
It includes appeal against
 Suspension
 Payment of subsistence allowance during suspension
 Regulation of pay & allowances during suspension
 Withholding pension
Appeal should be made within 45 days from the date of the order.
Documents/statements should not be in disrespectful or improper
language.
The documents should be sent to the Authority who issued the order.
If the appeal against major punishment needs legal hearing, Authority can
decide about the proceedings.

79
Revision
 In case of disposal of appeal or failure of the officials to go for appeal, remedy is
available by way of revision
 President, CAG, other officers, HOO can revise the punishment
 The relevant records should be called for within six months to consider revision
 Revision can be only after completion of appeal or its disposal
 If the revision authority considers higher punishment, he can issue show-cause
notice and get the relay and conduct inquiry, if not done already

Review
President alone can review any order passed or any review made

SUSPENSION AND SUBSISTENCE ALLOWANCE

Suspension
Temporary withdrawal of duties from a govt servant pending inquiry of the
conduct, which results in reduction in pay and withdrawal of privileges.
Suspension should be imposed sparingly, as the govt loses the official's
service and pays the official for doing no work.
Circumstances for placing an official under suspension
 Disciplinary proceedings pending
 Authority feels that the officials involved in activities against the
interest of the security of the state
 Criminal investigation pending against the official
Authority can suspend an official
 Continuance in office will tamper the witnesses/documents reg his
inquiry
 Continuance in office will affect the office discipline
 Continuance in office is against public interest
 It is likely that the official is liable to removed from service as a result
of the inquiry
Subsistence Allowance
Equivalent to leave salary (in case of his service) on half pay plus DA.

80
Headquarters
Official under suspension cannot leave the HQ without permission. But can
request for change is HQ and is allowed if the authority permits the same.

Promotion
Official under suspension can be considered for promotion. But the
recommendations of the DPC will be placed In a seal cover which will be
opened after the outcome of the disciplinary proceedings, if any.
If the suspension comes into effect after DPC meeting, the recommendations
deemed would have been placed under sealer cover.

LTC
Official under suspension not eligible to avail LTC as he can't claim any
leave. But since he is considered to be in service, his family is entitled.

Leave
Not eligible

Recoveries to be made from subsistence allowance

Compulsory
 IT
 HR licence fee & allied charges
 Repayment of loans and advances
 CGHS contribution
 CGEIS subscription

Optional
 PLI premia
 Amount payable to society
 Refund of GPF advance

Not to be made
 GPF subscription
 Amounts due to court attachment
 Recovery of loss to government

Applications to other posts will not forwarded.

Vigilance Clearance will not be issued for deputation/empanelment.

81
VRS & resignation will not be accepted.

If official under suspension retires, provisional pension will be given

equivalent to maximum pension on the basis of qualifying service,
immediately before imposing suspension.

Gratuity will not paid, unless it is under certain rules of minor punishment.

If exonerated (not found guilty) after proceedings

 Full pay and allowance will be paid if suspension is unjustified
 Reduced pay if the delay is from the official
 Period of suspension will be treated as period of duty

If penalty is imposed after proceedings

 For minor penalties notice issued reg payment to be made by official
 Period of suspension not treated as duty, unless it is a special case
 The period can be converted into leave based on the official's request

In case of death of the official during or after inquiry/court proceeding

The period between the date of suspension and the date of death will be
treated as duty and the family will be paid full pay and allowance, as eligible
for normal duty.

Serving of Charge Sheet, etc.

 Suspension order should mention the grounds
 Charge sheet should be served within 3 months
 If it could not be served within 3 months, the official should be
immediately informed

Reinstatement
 If under police custody without reason, immediate release without
prosecution, deemed suspension ends
 Withdrawal of disciplinary proceedings for any reason or award of
penalty, except compulsory retirement/removal/dismissal.
 If the official under suspension is acquitted by the court in the criminal
proceedings and the govt authority decides not to proceed further
departmentally.
 If compulsory retirement/removal/dismissal is set aside by the
competent authority

82
Full Pay & Allowance after reinstatement
 If official is not the reason for any delay
 Acquittal by the court and no further departmental proceeding
 If the suspension is not justified
 Minor penalty is awarded
 If preventive detention by law is not justified
 Deemed suspension due to detention by court is found incorrect
 If arrested for debt and it is beyond the control of the official
 Official's death during suspension

Proceedings after retirement

 Future conduct should be good throughout
 Pension can be withdrawn or withheld either in full or part if
Pensioner is convicted for serious crime
Pensioner is found guilty of grave misconduct

CENTRAL ADMINISTRATIVE TRIBUNAL (CAT)

Established for providing speedy and inexpensive relief for persons in
service and posts, in service matters.

Service matters considered

 Recruitment, selection, appointment include compassionate appmt
 Pay, Fixation of Pay, Grant of increment, stepping up of pay
 Confirmation, seniority, promotion
 Pension including family pension
 Disciplinary matters, adverse entries in the CR
 Transfer, Posting
 Allotment of quarters, recovery of rent, eviction from govt accommdn
 Claims of Medical reimbursement, LTC, Leave & Joining time
 Grant or refusal of grant of advance/loans
 Any other matters

83
Chapter - 14 IMPORTANT FACTS -
GOVERNMENT QUARTERS

Eligibility
As per level in the Pay Matrix corresponding to the type of residence.

Priority Date
In r/o Type I to IV, DOJ in Central Govt and eligibility in the pay level. Can
bid for one level lower also. Same station for 5 years as on 1st Jan will have
edge over others.

Priority & Seniority

For two or more with same date of priority, one with higher pay in the pay
level will be given an edge

For two or more with same date of priority and pay is same, date of joining
will determine the seniority

For two or more with same date of priority, pay and date of joining are same,
date of retirement will determine the seniority

If one officer is allotted quarters, his/her spouse cannot be allotted. If two

persons allotted quarters get married, one of them will surrender the allotted
quarters.

How to apply for govt accommodation

Through online/manually to the Directorate of Estates, under General Pool
Residential Accommodation. If less then 6 months are left for
superannuation, quarters will not be allotted.

Application received prior to the bidding date will be considered after

verifying all the eligibility criteria.

All documents should be submitted with correct information to the Directorate

of Estates. Any wrong info will lead to cancellation of accommodation and
disciplinary action.

Accommodation will be allotted from the unified waiting list.

Offer of allotment should be accepted within 8 days from the date of receipt
of offer.

84
Non-acceptance within 8 days and failure to occupy within 5 days from the
date of authorization will lead to 3 months bar from applying for next bid.

Allotted accommodation will continue if the employee is suspended

subsequently.

Dangerous accommodation can be refused by the allotee.

Persons owning house should inform the facts to Directorate of Estates.

Enhanced license fee will be collected.

Special allotment pools

 Ladies
 Widow (single lady officer)
 Lady officers
 Secretaries Pool
 Legal Officers Pool

Allottee can surrender the accommodation. He/she will not be considered

again for one year.

Ad-hoc allotment for physically challenged - specific conditions

Out-of-turn allotment for physically challenged, heart ailments, TB & Cancer

10% special reservation for SC/ST employees

Family members, Immediate relations can stay with the official in the allotted
accommodation.

Subletting
 Subletting not allowed
 Violation will lead to cancellation of accommodation from the date of
inspection
 Departmental proceedings will be initiated by the Directorate of Estates
and major penalty will be imposed

85
Cacellation of allotment and disciplinary action for
 Breach of rules
 Using accommodation for non-residential purposes
 Tampering of electric & water connections
 Improper use of residence
 Submitting incorrect info for allotment
 Breaching terms and conditions of allotment

Damages will be charged for unauthorized occupation and subletting

Change of accommodation
 Can apply after taking possession
 Only one change accepted
 Change will be considered as per priority
 Change of accommodation not accepted will lead to debar for 1 year
 Failure to take possession will lead to 1 month license fee

86
Chapter - 15 IMPORTANT FACTS -
INCOME TAX

Classification of income under different heads

 Salaries
 Income from house property
 Profits and gains of business or profession
 Capital gains
 Income from other sources

TDS

Filing of returns

Not included in salary for IT calculation

 TA for tour/transfer
 Composite Hill Compensation Allowance
 Special Compensatory Allowance
 Tribal Area Allowance
 Children Education Allowance
 Hostel Subsidy

Not taxable incomes

 Retirement/Death Gratuity
 Pension of Gallantry Awardee
 Commutation of Pension
 LTC
 Leave salary
 HRA, if official lives in a rented house

Other deductions from Tax calculation

 Professional tax paid
 Standard Deduction - 50,000
 Contribution to GPF
 LIC and similar savings
 Tuition Fees paid limited to 2 children
 Instalment/Part payment paid to LIC/Bank/Housing Loan

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Chapter - 16
IMPORTANT FACTS - JOINING TIME

Same Station
One day

Other Station
One day for no change of residence.
If change of residence is involved, no. of days based on distance

Joining time can be extended by HOO upto 30 days

Unavailed JT will be credited to EL subject to 300 days after adding

JT can be combined with vacation or leave of any kind, except CL

Benefit of increment will be given only after joining duty

Conveyance allowance not allowed during JT

88
Chapter - 17
IMPORTANT FACTS - LEAVE RULES

General Principles
 Leave cannot be claimed as a right
 Leave applied can be revoked, but type of leave cannot be altered
 One type of leave can be converted to another only on the request of the official
 Person under leave should not take up any service or employment without prior
permission
 Medical Leave after producing ML. Authority can ask second opinion if necessary.
 Joining only after producing Fitness Certificate
 Wilful absence from duty after expiry of leave will lead to disciplinary proceedings
 Absence from duty should be regularized under relevant leave to avoid interruption
in service

EARNED LEAVE
 15 days credited on 1st Jan and 1st July every year
 Max of 300 days can be accumulated under EL
 Leave beyond 300 days before the next half year of credit, if unavailed, will lapse
 For new joiners, credit will be done at 2.5 days per month
 For retirees, 2.5 for every completed month before retirement
 Unavailed joining time credited to EL. After addition max should be 300

HALF PAY LEAVE

 20 days for each completed year of service (1st Jan-10, 1st July-10)
 Half pay leave can be availed with or without MC

COMMUTED LEAVE
 Commuted Leave not exceeding half the number of Half Pay Leave can be availed
with MC
 Up to 90 days for course of study in public interest
 Up to 60 days for continuation of Maternity Leave (female)
 Upto 60 days for adopting a child less than 1 year (female with >2 living children)
 Can be granted if the authority is convinced
 Twice the no. of Com.Leave taken should be debited from HPL

89
LEAVE NOT DUE
 Granted when no HPL at official's credit
 Granted for medical reasons with MC
 Granted for continuation of Maternity Leave to female official
 Upto 60 days for adopting a child less than 1 year (female with >2 living children)
 No. of days granted under LND should be restricted to the days official can earn
 Max LND in the entire service in 360 days
 LND will deducted from the HPL the official earns subsequently
 LND cannot be granted for Leave Preparatory to Retirement
 In case the person on LND retires, the LND is cancelled and the amount is
deducted
EXTRAORDINARY LEAVE
 Granted when no other leave is admissible
 Granted, if employee applies specifically for EOL

MATERNITY LEAVE
 Applicable to married/unmarried female employees
 During pregnancy : 180 days (for employees with less than 2 living children)
 During miscarriage/abortion : 45 days
 This leave is not debited against any leave account
 Full pay is allowed
 It can be combined with leave of any kind
 Any leave with Mat.L can be taken up to 2 years
 Counts as service for increments
 Counts as service for pension
 Not admissible for threatened abortion
 Admissible for induced abortion

PATERNITY LEAVE
 Applicable to male government official with less than 2 living children
 Applicable to male government official for adoption of child below 1 year and >2
living children
 15 days before or after the delivery date of wife
 15 days after the adortion
 Last pay drawn as leave salary
 Not to be deducted in any leave account
 It can be combined with leave of any kind

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CHILD CARE LEAVE
 Applicable to women employees having minor children
 Maximum of 730 days in the entire service
 To take care of two eldest surviving children

CONDITIONS
 Requires prior sanction
 Child means up to 18 years. For disabilities more years
 Single male employee - Widower/Unmarried/Divorcee
 Not more than 3 spells in a calendar year normally
 Not more than 6 spells for single woman employee
 Not granted for a period less than 5 days
 Intervening holidays will count as CCL as in the case of EL
 During CCL 100% salary for the first 365 days and 80% for the next 365 days
 Can be combined with any other leave
 Shall not be deducted against any leave account
 May be availed during LTC
 Can leave the station or go abroad after getting approval from competent authority

For work related illness and injury, full payment up to 60 days and 50% pay for one year
beyond that.

To an aggrieved female govt servant during pendency of sexual harassment case, 90

days of leave with full pay allowed. No leave will be deducted.

Leave Salary
 For EL : Last pay drawn before leave
 For HPL : 50% of last pay drawn before leave
 For EOL : No salary

CASUAL LEAVE
 Can be combined with Special Casual Leave, but not with any other leave
 Cannot be combined with JT
 Sundays and Holidays falling in between not counted as CL
 Sundays and Holidays can be prefixed/suffixed
 Half day CL can also be taken
 Can be granted up to 5 days at a stretch
 LTC can be availed with CL
 Max CL - 8 days in a year (for those entitled 17 CH)
 Max CL - 10 days in a year (for those not entitled 17 CH)

91
Chapter - 18
IMPORTANT FACTS - LEAVE TRAVEL CONCESSION (LTC)

Eligibility
Any government employee with one year of service as on the date of travel.
Allowed one hometown and one All India in a block year.

For Railway Employees

Hometown LTC not applicable. Only All India LTC in a block of four years.
All India LTC is optional and can be availed in lieu of free passes. If both the
spouses are Railway Employees, both should surrender privilege passes,
while availing LTC.

LTC for Central Govt staff

 Family means self, spouse, two surviving unmarried children or dependent step
children
 Married daughters divorced, abandoned or separated for husband dependent
 Widowed daughters and residing with govt official and dependent on him
 Parents and step parents whether residing with the official or not
 Unmarried brothers/sister, divorced, abandoned, separated husband, widowed
sisters staying with govt servant and dependent on him

When both husband and wife are Govt Servants

 Both can declare separate hometowns
 Both can claim for respective family i.e. parents and direct relations
 One of them can claim for children
 Family members cannot claim separately for SELF

Declaration of place of visit

 To be declared to the authority
 Can be altered before the commencement of the journey with the
approval of the authority
 After the commencement of the journey, change of place is not
allowed, except for reasons beyond the control of the official

LTC can be combined with any type of leave, but not during weekend without
any leave sanction.

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LTC to hometown
 Admissible for HQ to hometown irrespective of distance
 Once in a block of two years
 Employee's family living away from HQ can avail once a year in lieu of all
concessions
 If hometown and HQ are same, hometown LTC is not applicable

LTC to Anywhere in India

 Available in lieu of one of the two hometown LTCs
 Once in a block of four years
 Officials availing LTC to hometown only for self not eligible for All India LTC

Officials and their family members can avail LTC separately or together

Officials not availing LTC in one block can avail LTC in the first year of the next block

Travel Class entitlement

 By Air : For officials of level 9 and above
 By the entitled class of train : For Level 8 and below

Special relaxation to visit J&K, NER, Ladakh, A&N

Non-entitled government servants can travel by Air

Advance : Up to 90% of onward and return journey expenses

Reimbursement
 No daily allowance
 No incidental expenses
 Both onward and return journey tickets
 Catering charges included in the ticket can be claimed

Procedural requirements for settlement of claims

 Submit the leave application before availing LTC
 Check your eligibility before applying
 Retiring employee availing LTC should return before date of retirement
 Journeys should be undertaken in your entitled class only
 Apply 125 days in advance for rail journey (65 days for other modes)
 If you draw advance, produce tickets within 10 days of getting advance
 Air Travel entitled officers must travel by Air India only
 Non-entitled can travel by private airlines. But reimbursement would be as per the
entitled class or actual whichever is less
 Air tickets should be booked directly with airlines or through approved agency
 Submit your claims within one month, if advance drawn… within 3 months if no
advance drawn

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In case of misuse of LTC
 Disputed claim will be withheld
 Further LTC will not be allowed
 If not found guilty in the disciplinary proceedings, withheld claims will be settled,
unallowed LTC will be allowed
 If found guilty, withheld claim will be disallowed, one hometown and one all India
LTC will be forfeited
 In case of grave misuse, more than two LTCs can be cancelled

Encashment EL during LTC

 Max 10 days
 Balance leave after deducting 10 days should not be less than 30
 In case of husband and wife being govt servants, both can claim encashment
 If Hometown LTC and All India LTC are availed by the govt servant and family
separately, only one encashment is allowed
 Maximum 6 times EL can be encashed during the entire service

Special package in lieu of LTC allowed in 2018-21

94
Chapter - 19 IMPORTANT FACTS
SERVICE BOOK, VERIFICATION OF SERVICES,
APPLICATION PROCEDURE, PASSPORT APPLICATION,
BONUS, etc.

Service Book
 Will be opened on the date of appointment in the prescribed form
 To be maintained in duplicate
 First copy with office under the control of HOO
 Second copy to the employee, to be submitted on 1st Jan every year
for updation
 After updation the second copy should be submitted to the employee
within 30 days
 Every step is recorded and attested by HOO
 HOO's service book will be attested by higher authority

Certain special entries in the Service Book

 Period of suspension and interruption service should be recorded in
detail
 Reason for reduction to a lower post must be briefly recorded
 Technical Resignation should be recorded with details of benefits
 GPF Account No. at top right of page 1
 Home Town declaration to be included in service book
 Nomination for CGEIS should be entered in service book

Service book should be properly maintained to avoid delay in pension.

Service book should be shown to the official every year and his/her signature
should be obtained.

Guidelines for maintaining service book

 Name is bold (English & Hindi) in the first page
 Permanent home address to be entered in Column 11
 Date of joining, designation, scale of pay to be entered clearly
 Annual increment, leave entries, special kinds of leave to be
maintained
 CCL to be maintained separately in the prescribed form
 Aadhaar number to be entered

95
Verification of service book to be done every year along with pay bill in April
every year.

Verification certificate to be placed in the service book.

Before submitting service book to pension authorities, remaining service

records to be entered.

DOB should be entered with proper proof. It can be altered with sufficient
proof and sanction.

Change of name can be requested by the official.

Casual Labour
Should not be recruited on regular basis. Only for emergency.

Bonus
 Admissible to all Non-Gazetted employees without pay limit.
 Amount : Certain number of days in every financial year.
 Max limit Rs.7,000
 Suspension period not included for bonus, but will be paid if it is
regularized.

Husband and wife are government servants

 Medical Claim will be combined as one family.
 Both can jointly or separately apply for HBA
 CEA will apply only to any one of them
 LTC applicable separately, each can claim for his/her family
 Family Pension will be paid to the spouse, if employee dies
 If spouse dies while getting family pension, two family pensions will be
paid to the children
 Both can claim HRA if government accommodation is not provided
 CGHS : If the spouse drawing higher salary contributes, family of the
non-contributing official not eligible to get CGHS benefits
 If both contribute, both families are eligible
 Accommodation will be allotted only one of them, unless they are
legally separated

96
Incentives for Hindi
 As per the marks obtained - Prabodh, Praveen, Pragya
 Those who have studied Hindi as 2nd, 3rd language upto matric level and obtained
above 33% are not eligible
 Typing : As per the marks obtained
 Electronic typing, Word Processing in computer also allowed
 Attending Hindi Classes & Hindi exam treated as duty

Applying for Passport

 Prior intimation to be given through a letter
 Documents to be submitted to Passport Office
Copy of the prior intimation
NOC from the Controlling Authority of office
Identity Certificate issued by the office

NOC valid for 6 months from the date of issue

Guidelines for issue of Passport

 The country to be visiting : to be mentioned
 Purpose of visit : to be mentioned
 Time of visit : to be mentioned
 Nature of govt servant's duty & his behaviour to be checked
 Pending disciplinary/vigilance case to be checked
 Check whether issuing passport would be against the security of the country

NOC can be withheld in case of

 Official under suspension
 Charge sheet issued by court of law
 Criminal case pending in the court

HOLIDAYS
 Out of 17 closed holidays, 14 are fixed throughout the country
 Remaining 3 closed holidays through the Employees Co-ordination Committee
with proper approval from Ministry of P&T and notified accordingly
 Muslim festival closed holidays can be altered based on the sight of the moon
 Two restricted holidays can be availed

Commercial employment after retirement

 Group A employees should not accept any commercial appointment up to 1 year
from the date of retirement without prior sanction
 Failing the above, pension will be withheld in full/part
 Special VRS due to surplus declaration are exempted
 Group B permitted. But should inform in writing if it is within 1 year

97
Chapter - 20
IMPORTANT FACTS - NEW PENSION SCHEME
Applicable to Central Government servants who joined on or after 01/01/2004.

Registration
Immediately after entering into service, the govt servant should submit an application
along with option. Central Govt Record Keeping Agency will allot Permanent Retirement
Account (PRAN). The HOO will intiment the PRAN to the subscriber and enter in the
Service Book.

Emoluments
Basic Pay i.e. NPA and DA decide the amount of contribution.

Contribution by subscriber
From 01/04/2019, 10% of Pay plus DA. Recovery will sFor tart from the next month of
joining service.

During suspension, the subscription depends on the pay.

During HPL, subscription is based on Leave Salary.
During EOL on medical grounds, no subscription.
Government contribution : 14% of the emoluments
Option will be given in the beginning regarding family availing the benefits.

Benefits
Retirement on superannuation : Full benefits as per Pension Fund Regulatory and
Development Authority.

After 20 years of service, govt servant can retire after giving 3 months notice.

Partial Withdrawal
Allowed after 3 years of subscription

Withdrawal should not exceed 25% of contribution from the subscriber.

Reasons : Higher education of children, Marriage of children, Purchase of house/flat in

individual's name or spouse, Treatment to immediate family.

Withdrawal only 3 times throughout the tenure of subscription.

Documents to be submitted for partial withdrawal

For Higher Education : Copy of Admission Letter along with Fee Schedule.
For marriage of children : Self-declaration.
For purchase of house/flat : Copy of title documents, appvd plan, self-declaration
For treatment of specified illness : Certificate by Doctor.

98
Chapter - 21
IMPORTANT FACTS - OTHER ALLOWANCES

TRANSPORT ALLOWANCE

Entitlement
(Higher TPTA) Other cities
Leve 9 & Above : 7200+DA 3600+DA
Level 3 to 8 : 3600+DA 1800+DA
Level 1 and 2 : 1350+DA 900+DA

Transport AllowanceNot Admissible

 Employees availing office transport
 Employees absenting from duty for the entire month
 Employees who could not attend office during lockdown
 Office transport provided to non-entitled employees during emergency
 During suspension throughout a calendar month

Allowed during training/tour if no office vehicle is provided

Handicapped employees are eligible for doule transport allowance.

:
Women with disabilities will be paid Rs.3,000 per month as special allowance during CCL,
from the time of birth till the child is two years old.

CYCLE ALLOWANCE

Admissibility : Nature work requires extensive travel and maintenance of cycle

Rate : Rs.180/- per month w.e.f. 01/07/2017

Conditions
 Not eligible shile on leave throughout a calendar month
 Should use the cycle only for official purpose
 Not eligible if the cycle is not maintained in condition

DRESS ALLOWANCE

Admissibility : Staff who are supplied uniform and required to wear on duty

Rate : Rs.5,000 per annum. Increases 25% when DA crosses 50%

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OVERTIME ALLOWANCE

Eligibility
Non-ministerial Non-Gazetted operational staff (electrical/mechanical equipment)

Only when the superior officer feels it necessary to give OTA

Calculated based on biometric attendance

FEE AND HONORARIUM

Fee

Any amount received from sources not included in the emoluments is Fee.

Fee should be received only after proper permission from government.

Certain payments need to be shared with govt and others need not be shared.

Honorarium

Remuneration for special work paid to a govt servant from the consolidated fund of govt

Prior sanction to be obtained from the competent authority

Not eligible

For temporary increase in work

For work connected with setting up of companies

If OTA is paid

For contribution of articles or broadcast of talk as part of the duty

Eligible for special cases

MTS working as driver during emergency

MTS working as Gestetner Operator durinAg emergency

Translation work from regional language to English/Hindi and vice versa

100
CONVEYANCE ALLOWANCE
Admissible to employees required to travel extensively
 Average monthly travelling duty should exceed 200 kms
 Journey from residence to office should not be counted
 Journey by foot or bicycle will not qualify

CASH HANDLING ALLOWANCE TO CASHIERS

LDC/UDC/Assistant can be assigned the duties of cashier

Conditions
 Allowance depends on transaction amount
 Allowance can be revised based on the amount of cash handled
 Cashier assigned should furnish security amount
 Only one official should be allowed to receive allowance
 Not admissible to UDC-cum-Cashier as it becomes his/her regular duty
 Allowance increases by 25% when DA crosses 50%

NIGHT DUTY ALLOWANCE

 For duty performed between 22:00 hrs and 06:00 hrs

 Weightage of 10 mts. for every one hour of duty performed

It was recommended to abolish cash handling allowance but it was not abolished but
subsumed as "Cash Handling and Treasury Allowance".

Other Allowances

Non-Practicing Allowance - Admissible to CGHS Officers and Veterinary Doctors

Conveyance hire for local journeys

Extra Work Allowance

Split Duty Allowance

101
Chapter - 22
IMPORTANT FACTS - PAY

PAY MATRIX

Pay Band and Grade Pay dispensed in 7th Pay Commission and formed as Pay Matrix.

Pay Matrix comprises of two dimensions.

Horizontal range contains pay level from 1 to 18.
Vertical range denotes pay progression in that level.

PAY FIXATION IN THE NEW MATRIX

The basic pay on the date of implementation i.e. 1/1/2016 is multiplied by 2.57 and the
result is rounded off to the nearest rupee and placed in the pay matrix based on the pay
grade pay before implementation.

INCREMENT

Unlike the 6th Pay Commission in which the date of increment is 1st July for all, there are
two increment dates viz. 1st Jan and 1st July.

Periods considered for increment

 All period of duty

 Service in another post, other than a post carrying less pay
 All kinds of leave, other than EOL
 EOL under special cases - Medical grounds, inability to attend office due to ivil
commotion, higher studies

PAY FIXATION

Illustration

An official drawing a pay of Rs.35,300 from 01/01/2023 in Level 4 is promoted to the post
in Pay Level 5 on 01/04/2024

Pay Fixation

Pay from 01/01/2021 - 35,300

Pay in current pay level after adding one increment - 36,400

Pay on date of promotion ih the Level 5 at a Level - 37,000

equal to or next higher as compared to Rs.36,400

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An officer drawing a pay of Rs.60,400 from 01/01/2021 I Level 7 is promoted to the post
in Pay Level 8 on 01/05/2024

Pay Fixation

Pay from 01/01/2021 - 60,400

Pay in current pay level after adding one increment - 62,200

Pay on date of promotion ih the Level 8 at a Level - 62,200

equal to or next hier as compared to Rs.62,200

Fixation of Pay on promotion when the official opts for fixation from the date of
next increment

An official drawing pay of Rs.53,600 in Level 7 from 01/07/2000 is promoted on

01/03/2021 to a post in Level 9. He opts for fixation on pay from the date of next
increment. His pay in the promotion post will be fixed as below and DNI will be :

Pay on 01/03/2021 - Rs.53,600

Pay from the date of promotion till 30/06/2021 - Rs.54,700

Fixation of pay on DNI on 01/07/2021 by granting - Rs.58,000

two increments

103
Chapter - 23
IMPORTANT FACTS - GENERAL PROVIDENT FUND

GENERAL GUIDELINES

Applicable to : Those who joined on of before 31/12/2003.

Eligibility : Permanent govt servants immediately after joining, temporary after 1 year

Amount of subscription : As fixed by the official not less than the minimum of 6 percent
of the emoluments.

Enhancement/Reduction : Can be increased twice and/or decreased once in one year.

Stoppage of subscription : During suspension. At the option of the government servant

during HPL, Leave without Pay and dies non.

Stoppage of Recovery : Three months before the retirement on superannuation.

ADVANCES FROM GPF

Purposes
 Illness of self, family members & dependants
 Education to self, family members & dependants
 Obligatory expenses Betrothal, marriage, funerals, ceremonies self/fam/dep
 Cost of legal proceedings
 Cost of defence
 Purchase of consumer durables
 Pilgrimage and visiting places of eminence

WITHDRAWALS FROM GPF

Purposes
 Illness of self, family members & dependants
 Education to self, family members & dependants
 Obligatory expenses Betrothal, marriage, funerals, ceremonies self/fam/dep
 Purchase of consumer durables
 Purchase of house/flat
 Repayment of housing loan
 Constructing of house on a site
 Renovating a house
 Purchase of car/motorcycle/scooter
 Repayment of vehicle loan
 Extensive repair of vehicle

90% withdrawal allowed after 10 years of service. Final Payment of GPF : While quitting
service, removal, leave preparatory to retirement, retiring from service

104
Chapter - 24 IMPORTANT FACTS
QUITTING SERVICE - OTHER THAN SUPERANNUATION

An employee can give 3 months notice and apply for retirement after

 Attaining the age of 50 years: Group A and B joining before 35 years

 Attaining the age of 50 years: Group A, B and C
 On completion of 30 years of service : All employees

VOLUNTARY RETIREMENT SCHEME

 VRS can be applied after completing 20 years of service.
 Three months notice to be given
 It can be withdrawn within 3 months notice period.

PREMATURE RETIREMENT

The authority can give compulsory retirement to an official in the public interest

 Three months notice to be given

 Attaining the age of 50 years: Group A and B joining before 35 years
 Attaining the age of 50 years: Group A, B and C
 On completion of 30 years of service : All employees
 Should not be used for small misconducts
 Official can appeal within three weeks of getting the notce

105
Chapter - 25 IMPORTANT FACTS
RESERVATIONS & CONCESSIONS IN APPOINTMENTS

SC/ST officials as declared by Central Govt can avail the reservations & concessions.

Documents to be produced
 Certificate from District Magistrate
 Certificate from Revenue Officer not below the rank of Tahsildar
 Sub-divisional officer

Appointment order should have a condition that in case of false declaration the official will
be terminated, after the formal enquiry.

Reservations include
 Prescribed percentage in recruitment
 Prescribed percentage in promotion
 Age relaxation

There is also reservation for EWS (Economically Weaker Section), who qualify as per the
given conditions.

Reservation is available for persons with disabilities

 Blindness or low vision
 Hearing impairment
 Locomotion disability

Reservation for meritorious sportspersons

Reservation for Ex-Servicemen

COMPASSIONATE APPOINTMENT

Applicable to a dependent family member of

 Govt servant who dies in service (including suicide)
 Retiring on medical grounds after attaining 55 years of age
 Armed force official who dies or becomes immobile

106
Chapter - 26 IMPORTANT FACTS
RESIGNATION, REMOVAL & DISMISSAL

RESIGNATION
 Should apply to the concerned authority unconditionally
 Normally accepted straightaway
 Delayed/not accepted when replacement will take time
 Not accepted when the official concerned is under suspension
 Not accepted when the official concerned is facing enquiry/investigaton

REMOVAL /DISMISSAL

 In case of major penalties

 Removal does not restrict the person from applying for another post in central govt
 Dismissal restricts him/her from applying for any other govt post

A person quitting service on resignation is not eligible for pension, gratuity or terminal
benefits.

Max of 300 days of EL can be encashed.

In case EL is less, max of 150 days of HPL can be encashed. i.e. 300 days of HPL
counted as 150 days of encashment.

107
Chapter - 27 IMPORTANT FACTS
RETIREMENT ON SUPERANNUATION

Important Guidelines for office

 Certificate of Medical Fitness issued at the time of appointment should be available

in your service book
 DOB & Date of Confirmation should be clearly mentioned in the SB
 Annual verification certificates of pay should be in SB
 SB should be shown to the govt servant servant every year and his/her signature
should be obtained
 EOL if any should be recorded in SB
 Any break in service should be record in SB
 Leave record should be maintained in SB
 Nomination details should be maintained in safe custody of HC and entry should
be made in SB
 GPF Nomination should be maintained by Accounts Officer and copy in SB
 Copy of nomination for Group Insurance to be kept in SB
 List of family members to be maintained in SB
 Copy of the service book to be given to the official on demand
 The official should present his copy of SB to the office on 1st Jan every year for
updation

FACTS ABOUT RETIREMENT

 Prescribed age for retirement on superannuation is 60

 Effective in the afternoon of the last day of the month
 Employee whose DOB is 1st of a month retires on the last day of the previous
month
 In case of the last day being a government holiday, the charges should be handed
over on the last working day. But actual retirement will be in the afternoon of the
last day
 Pension/Family Pension/Gratuity will regulated based on the rules in force
 A govt employee is eligible for only one pension even if re-employed
 Future good conduct is an implied condition for pension
 President has the right to withhold the pension/gratuity in part or full in case of any
legal misconduct by the official after retirement
 Group A officer should not take any appointment without the permission of the
office up to 1 years after service
 Group B and below can take up appointment, but should send an intimation in this
regard

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PERIODS COUNTED AS QUALIFYING SERVICE

 Duty and period termed as duty

 All kinds of leave with leave salary]
 Deputation and Foreign Service
 EOL with proper certificate/approval in extraordinary cases
 Pre-appointment training immediately after appointment (Gr.C and D)
 Service on probation followed by confirmation
 Service as SAS apprentice (Supported Apprentice Scheme in defence)
 Suspension followed by minor penalty
 Suspension with major penalty, if the reinstating authority approves it for counting

PERIODS NOT COUNTED AS QUALIFYING SERVICE

 Service rendered before attaining the age of 18

 Service as apprentice except SAS apprentice
 Unauthorised absence treated as dies non
 Overstayal of leave/joining time not regularized with leave salary
 EOL without MC other than special circumstances
 Suspension with major penalty, if the reinstating authority does not approve it for
counting

Qualifying service for pension/gratuity is counted and expressed in completed half years.
Excess service beyond full years, if less than 3 months will be ignored, 3 months or above
is treated as half year.

EMOLUMENTS CALCULATED FOR PENSION

 Emoluments means pay in the pay matrix plus DA on the date of retirement/death
for gratuity calculation
 Average emoluments of last 10 months of service

PENSION
 Regular govt employees who retired on qualifying service of min. 10 years
 Superannuation pension on retirement on superannuation
 Retiring pension for VRS before superannuation
 Pension or absorption
 Invalid pension
 Connpensation pension
 Compulsory retirement pension
 Compassionate allowance

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PREPARATION OF PENSION PAPERS

 List of retiring persons in a year should be prepared every three months

 Pension paper should be prepared one year before the date of retirement
 Qualifying service and other details to be provided to the persons retiring, 8 months
before the date of retirement
 Pension papers to be submitted to the Accounts Officer at least 4 months before
retirement
 Adhaar number should be mentioned in pension papers
 Dues payable by the govt servant should be intimated to the Accounts Officer
 Processing of pension cases through Bhavishya (Online P:ension Sanction and
Payment Tracking System) w.e.f. 01/01/2017
 The pensioner's copy of PPO (Pension Payment Order) to be handed over the
official if he has not requested to deliver PPO through bank
 Undertaking to be submitted by the retiring govt officials along with the pension
papers

PENSIONERS SHOULD SUBMIT

 3 copies of colour photo
 Single photo : 4.5 cm x 3.5 cm
 Colour photo : 4.5 cm x 7 cm
 Digital photo : Max 70 KB
 Background should be white
 Frontal view of the full face should be available
 Photograph should be clear and of even tone

DONT'S
 Black and white photo not allowed
 Dimensions should not be small
 Selfie not allowed
 Photographs with dark background, uniform, with coloured glass not allowed
 Photograph should not be signed
 Eyes should not be closed and glare on spectacles should be avoided

PAYMENT OF PENSION
 The Accounts Officer responsible for issuing PPO which will issue authority to the
person disbursing authority from whom Pension/Family pension is drawn by the
employee every month
 PPO will have two halves 1) Distributor's half 2) Pensioner's half
 Pension's half will be issued to the pensioner
 Pension is drawn through Treasure/PAOs/Post Offices/select Nationalised Banks
 Pension will be payable on last working day of the month
 In April, the first working day of the month
 Pension is payable in Rupees only and in India
 If Dealth-cum-Retirement Gratuity (DCRG) is delayed by more than three months,
interest will be paid'

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COMMUTATION OF PENSION
 Commutation of pension is available for all pensioners, except those who are
facing judicial proceedings
 Not more then 40% of the monthly pension can be commuted
 Calculation : Commutation factor x 12 x amount of pension

Encashment of Leave : EL + HPL not exceeding 300 days at the time of retirement

Dearness Relief : Applicable on original pension amount before commutation

Family Pension : On the death of the pensioner payable to the widow/widower, eldest
son/daughter

PENSION THROUGH PUBLIC SERVICE BANKS/POST OFFICE SAVINGS BANK

 Pensioners can draw pension through PS Banks/Post Office
 Pensioner should specify the bank through Form 5 and submit to office
 Account Officer should forward the above undertaking with PPO to Pension
Distribution Bank/Post Office
 Bank should credit pension in the account specified by the pensioner
 Pensioner need not visit bank after that
 Life Certificate not required at the time of first credit of pension
 PPO handed over to the pensioner by the office after ascertaining forwarding of
papers to the bank by the Accounts Officer
 Life Certificate to be obtained by the bank in November every year

FAMILY PENSION
 50% of pension to the surviving spouse/dependant when the pensioner dies after
retirement
 If the pensioner dies during service, enhanced family pension that twice the normal
famjly penson, will be paid for 10 years and normal family pension after 10 years
 If the pensioner dies before 15 years after retirement, commuted amount is not to
be recovered and full family pension should be paid
 Dearness Relief eligible for family pensioners

111
Chapter - 28 IMPORTANT FACTS
SENIORITY AND PROMOTION

General Procedure
As per the order of merit in the Selection List drawn by UPSC/SSCc.

Time-limit for holding examinations (direct recruitment)

Entire process - Advertisement, conducting written examinations or holding interview may
be completed by the Dept. within 6 months.

Discontinuation of Interview
Dept of P&T has discontinued interview for Group C, Group D, Group non-Gazetted posts

Joining Date
Selected persons should join within the stipulated time. Otherwise the offer will become
invalid. Lapsed offer can be revived only in eligible cases in the public interest.

Compassionate Appointment
Select persons will be placed bottom-most in the list.

REGULAR PROMOTIONS

 Actual number of vacancies ascertained from Establishment Register

 Expected vacancies due to retirement, new posts are added
 Vacancies arising due to deputation for more than 1 year will be added
 Vacancies are calculated either financial year-wise or calendar year-wise as per
the APAR period written
 Reservation for SC/ST is maintained
 Out-of-turn promotion for meritorious sportspersons - Olympic, CWG, Asian
Games, Word Championships, Record breaking performance. Differently abled
sportspersons in the events organized for them.

MODIFIED ASSURED CAREER PROMOTION SCHEME (MACP)

 After 10/20/30 years of service

 MACP admissible up to Level 15
 Pay fixation benefits applicable to MACP also
 If actual promotion is in a higher level, then the official will be placed in the higher
level

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ANNUAL PERFORMANCE ASSESSMENT REPORTS (APARs)

 Objective assessment of the work and conduct of a Govt servant

 Considered for confirmation, promotion, review under FR-56(j) for premature
retirement
 Should be written for Group A, B, C and D
 Reporting Officer : Immediate superior
 Reviewing Officer : Next higher officer
 Both the officers should have supervised the official min. 3 months
 History sheet to be kept at the bottom of the APAR folder
 Punishments due to disciplinary proceedings should be recorded
 Self Appraisal : Brief resume of >300 words should be filled by the employee
pertaining to the given period and signed before the prescribed date
 APAR files should be kept under safe custody
 APAR copies should be given to retired employees on demand
 Full APAR including the overall grade should be submitted to the concerned officer
with the remarks of the reviewing officer
 The APAR maintaining section should disclose the same to the officer concerned
 Official can make a representation about the assessment within 15 days
 Representation should be specific in nature
 No reply within 15 days means there is no representation & APAR is final
 Competent Authority will act on the representation i.e. reject/accept/modify

Integrity Column of the APAR

 Supervisory officer should maintain a diary of the integrity of the person being
reviewed and should fill the column about integrity accordingly
 In case of doubt/suspicion, integrity should be left blank

All appreciations/commendations should be recorded in the APAR. No separate letter of

appreciation should be given.

Pro Forma promotion : Officer working outside his cadre (deputation, training, etc.) should
be considered for promotion, when due in his cadre. This is called Pro Forma promotion.

For grant of financial upgradation under MACP, "Very Good" report is essential.

113
Chapter - 29 IMPORTANT FACTS
TRAVELLING ALLOWANCE

Travelling Allowance

TA/DA entitlement is based on Pay Level.

Normal class entitlements

Upto Level 5 - 3AC, AC Chair Car, I Class
Level 6 to 11 - Economy Class by AIR, 2AC by train
Level 12 to 13A : Economy class by AIR, 1AC by train
Level 14 & above : Business/Club class by AIR, 1AC by train

In Premium Trains:
1-5: 3AC, Chair Car
6-11: 2AC, Chair Car,
12& Above: Executive AC I Class

 Air Travel by Air India only

 Ticket to be purchased directly from Airlines/through authorized agent/authorized
website like IRCTC
 Boarding pass to produced at the time of claim

TA claims should be submitted within 60 days after the completion of the tour

DA will be paid as per Pay Level. It will be paid for the entire duration of absence from
the HQ.

Reimbursement of conveyance while on tour will be as per Pay Level

Reimbursement of food bills will be as per Pay Level

Reimbursement of Hotel Charges

 No bill required up to level 8
 GST for hotel bill will be reimbursed and it will over and above the entitlement

114
Chapter - 30 IMPORTANT FACTS
WELFARE MEASURES

Immeidate relief to the family of the official who dies while in service

 Immediate monitory relief equal to two months pay subject to a max of 25,000 will
be paid to the family
 The amount should be paid within the stipulated time
 Payable to the nominee for death gratuity
 Undertaking to be obtained from the person to whom payment is made (regarding
the adjustment of the advance being paid from the amount payable)

115