Para 2.16.18 — This appendix provides an illustrative format for

Para 2.16.18)

ILLUSTRATIVE EXAMPLE Register and broadsheet of advances for H.B./Motor Car etc. and interest thereon for the year ……………………………. Ye ar Sl. N o. Name of the Gover nmen t serva nt No. & Date & Substa nce of the order & the amount sanctio ned Rat e of Inter est Amoun t dra wn Amount received in Rupees Tot al recoveries during the year

Balance of Principle at the end of the year carried forward Apri l May Jun e July Aug ust Sep t. ’02 Oct. ’02 Nov . ’02 Dec . ’02 Jan. ’03 Feb.’ 03 Mar ’03 March (Fin al) ’03 Pro gressi ve tota l of reduce d balance s Cumulative total of reduced bala nces up to end of the year

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 20 02- 03 20 Installm ents of ₹ 1,00 0/- eac h Inter est 5% ₹ 20,0 00 duri ng 9/02 1,0 00*/ 20, 000 1,0 00/ 19, 000 1,0 00/ 18, 000 1,0 00/ 17, 000 1,0 00/ 16, 000 1,00 0/ 15,0 00 14, 000 6,0 00/ 1,1 9,0 00 14,000/ 1,19,000 200 April May Jun July Aug Sept Oct. Nov. Dec. Jan.’ Feb.’ Mar Mar 12,0 2,000/ 3- ’03 e . 04 04 ch’0 ch 00/ 2,09,000 04 4 (Fin 90,0 al) 00

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5. indicate in the PPO the name of the spouse of the Government Servant, if alive as family member.

Note: In case the pensioner has claimant for family pension from a divorced/expired wife or from a void or voidable marriage, the name of wife who is alive with her share in the family pension should be indicated.

6. indicate also in part 4 (co-authorization) of the PPO, the names of permanently disabled child or children and dependent parents and disabled siblings as family pensioners if there is no other member of family to whom family pension may become payable before such disabled child or children or dependent parents or disabled siblings. On receipt of a written communication from the Head of Office of an applicant from an existing pensioner or family pensioners, the Pay and Accounts Officer shall also indicate in the PPO, the names of the permanently disabled child or children and dependent parents and disabled siblings as family pensioners if there is no other member of family to whom family pension may become payable before such disabled child or children or dependent parents or disabled siblings.

Note: Such an authorisation shall become invalid in case a person becomes member of family after issue/amendment of such PPO and is entitled to family pension prior to the disabled child/sibling/ dependent parents at the time of the death of the pensioner/spouse. The pensioner’s portion as well as disburser’s portion should be in a printed book form. The amount of gratuity determined by the Pay and Accounts Officer should also be intimated to the head of office along with the details of other retirement benefits, for the preparation of bills to be submitted to the PAO for payment.

7. Prepares/generates the PPO in the Proforma given in CAM-52 after applying the necessary checks and forward the same to the CPAO under the Special Seal Authority.

7.4.2.2 PAO along with Head of office, also has the responsibility to check the correctness of calculations and authorization of admissible pension.

7.4.2.3 In special circumstances if pension cases cannot be sent to PAO through designated digital system by Head of Office, such pension cases may be allowed to enter manually in Pension module of PFMS in order to generate e-PPO through PFMS.

7.4.3 Role of CPAO:

7.4.3.1 The CPAO will provide the facility for generation of PPO Numbers to all the PAOs wherever Pension module of PFMS is not operational. In PAOs where Pension Module of PFMS is operational, the PPO numbers will be generated electronically.

7.4.3.2 On receipt of the e-PPO in both formats xml and PDF will appear in the Pension Authorization Retrieval Accounting System (PARAS) as per the integration with pension module of PFMS. Directory of the authorized signatory of e-PPO will be shared by the PFMS, along with public key with CPAO.

7.4.3.3 The Pay & Accounts Officer of CPAO will check the pension and other pensionary benefits with reference to the Last Pay drawn mentioned in the e-PPO.

7.4.3.4 Thereafter, the CPAO shall forward the e-PPO along with the Undertaking from the retiring government servant and other documents to the concerned CPPC of Authorized Banks. As soon as the data of the e-PPO is verified by the PAO of CPAO, the same will be saved in the CPAO data base (PARAS).

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100 1,00 1,00 1,00 1,00 1,00 1,00 1,00 1,00 1,00 1,000 2,00 0 0/ 0/ 0/ 0/ 0/ 0/ 0/ 0/ 0/ / 0 100 12,0 11,0 10,0 9,00 8,00 7,00 6,00 5,00 4,00 3,000 0/ 00 00 00 0 0 0 0 0 0 130 00 Mar

Rec over y on 1st April 200 April May 4- ,04 05 100 # # 0 100 0 100 0

* Instalment in repayment of advance recovered through the pay bill will be taken as having been recovered on the first of the following month in terms of Govt. of India’s decision No. 1 and 2 below Rule 20 below Compendium of Rules on Advances. * # #NIL/NIL from principal but interest instalment payable +Total of progressive reduced balances for the 3 years = 1,19,000+90,000+1,000 = ₹ 2,10,000 * Interest Due : * Formula (1) based on total of reduced progressive balance : 2,10,000 x 5/1,200 = ₹ 875 OR * Formula (2) i.e. of arithmetical progression when recoveries are regular : 20,000 x [(20+1)/2] x [5/(100x12)] = Rs/ 875

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7.4.3.5 The information regarding issue of e-PPO by CPAO to Bank will be shared with PFMS by CPAO. If there is some discrepancy in the e-PPO, the pension case will be returned to PAO for making necessary changes in PFMS.

7.4.3.6 Furthermore, in certain type of cases (which are not processed through PFMS), CPAO will generate the manual PPO number on specific request from the concerned PAO for such cases, a few are mentioned as under:

a) Minor children b) Unmarried/Divorced/ widow daughters c) Permanently Disabled children/Siblings d) Family pension to more than one claimant e) Where arrears of pension/ provisional pension have been paid by PAO f) Dual family pension g) EOP cases h) Dependant parents

7.4.3.7 Each PPO comprises of 12 digits and in the case of former Member of Parliament (Lok Sabha & Rajya Sabha) and Freedom Fighters covered under SSSY, a combination of alphanumeric with the first five digits/alphabets indicating the code number of PPO issuing authority, next two digits indicate the year of issue, and after this the four digits indicate the sequential number of the PPO while the last digit is a check digit for the purpose of computer. For example:

(i) PPO bearing number 709650601302 implies that PPO has been issued by AG Madhya Pradesh, in the year 2006 and is the 130th PPO issued by that PPO issuing authority, and is allotted computer code-2.

(ii) PPO bearing number MPRAJ8400024 implies that PPO has been issued by PAO Rajya Sabha in the year 1984 and is the 2nd PPO issued by that PPO issuing authority and is allotted computer code-4.

7.4.3.8 Audit of the Central Pension Processing Centres (CPPCs) of the Authorised Banks is conducted periodically by Internal Audit Units of CPAO. The “e-Scrolls” of the CPPC of the Authorised Banks are to be audited on test check basis with reference to the database of CPAO.

7.4.4 Role of Pension Disbursing Banks

a. The Pension disbursing Banks will consume the e-PPO (both pdf and xml) sent by CPAO to their Secured File Transfer Protocol (SFTP) servers and provide an acknowledgement to CPAO. The Bank will consume the details provided in e-PPO in their pension software without the need for any manual intervention and will process the pension payments based on extant instructions.

b. The Bank will verify the KYC details of the pensioner as per the details available in the e-PPO and credit the pension to the bank account of the pensioner.

c. The Bank will provide the e-scroll to CPAO with the list of pension payments made (PPO number-wise). All cases of arrears paid will be so indicated in the e-scroll and the Paid and Payable Statement based on which the arrears were drawn by bank shall be shared digitally with CPAO.

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APPENDIX 2.4 (Para 2.16.19): KEY APPLICABLE CHECKS FOR PROCUREMENT OF GOODS AND SERVICES –

1. Standards of financial propriety shall be as per Rule 21 of GFR, 2017.

2. Sanctions should be as per Rule 25, 27 and 29 of GFR, 2017.

3. Control of expenditure against budget should be as per Rule 27, 62(3) and 63 of GFR, 2017.

4. The procedure for execution of works shall be as per Rule 136, 137, 138 and 139 of GFR,2017.

5. Procurement of goods and services should be adhered to as per Rule 144 of GFR, 2017 which stipulates fundamental principles of public-buying.

6. Procurement through GeM is mandatory for Goods or Services available on GeM as per Rule 149 of GFR, 2017.

7. As per Rule 157 of GFR, 2017 demand for goods should not be divided into smaller quantities.

8. Goods can only be procured by obtaining bids as per Rule 158 of GFR, 2017 except purchases under Rule 149, 154 and 155.

9. For all purchases beyond ₹2,50,000/- Rule 159 (E-publishing) and Rule 160(E- procurement) are mandatory.

10. Late bids should not be considered as per Rule 165 of GFR, 2017. A certificate may be obtained from the Department that Late bids have not been considered/accepted as required vide Rule 165 of GFR, 2017.

11. Bid Security (Rule 170), Performance Security (Rule 171) of GFR, 2017 must be obtained. A certificate that Bid Security/Performance Security has been obtained by Programme Division (managing the contract as required vide Rule 170 and 171 of GFR, 2017).

12. Advance payment to suppliers should be as per Rule 172 of GFR, 2017.

13. Under Rule 173 of GFR, 2017 (transparency, competition fairness and elimination of arbitrariness in the procurement process) and as per rule 174 of GFR, 2017 (efficiency, economy and accountability in public procurement system) must be ensured. A certificate may be obtained from the Department managing the contract that transparency, completion, fairness and elimination of arbitrariness in the procurement process and the efficiency, economy and accountability in public procurement system has been observed as per Rule 173 and 174 of GFR, 2017.

14. Procurement/engagement of consulting services should be in accordance with Rule 177 to 196 of GFR, 2017 and procurement of non-consulting services should be in accordance with Rule 197 to 206 of GFR,2017. PAO may obtain a certificate to the effect that Procurement/engagement of the consulting services has been made in accordance with

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d. The Bank will provide e-Pension slip, a copy of e-PPO, the Paid and Payable Statement for each payment of arrears and relevant documents relating to pension to the pensioner.

e. The Bank will also deduct TDS as applicable as per Income Tax Act from the pension payment due and provides Form-16 to the pensioners.

f. The Bank will take the life certificate through ‘Jeevan Pramaan’ from the pensioners in electronic mode.

7.4.5 In order that pension is disbursed to the pensioner on due date, the various authorities involved will observe the following time schedule as specified in CCS(Pension) Rules, 2021 and as amended from time to time.

Name of the Authority Time Schedule 1 Head of Office

The Head of Office is required to forward prescribed Pension Papers to the AOs not later than four months before the date of superannuation of a Govt. Servant. (Rule 60(4) of CCS(Pension) Rules, 2021. 2 PPO Issuing Authority Dispatch/Delivery of PPO by the AO to the CPAO in case of payment through authorised Bank or to the pensioners opting to draw pension from Departmentalized PAO not later than two months in advance of the date of the retirement of a Government servant on attaining the age of superannuation. In other than superannuation cases, within 45 days of the date of receipt of pension papers from the Head of Office. (Rule 63(1) of CCS (Pension) Rules, 2021. 3 CPAO Dispatch of PPO by CPAO to the CPPC of the Authorised Bank not later than 21 days from the date of receipt of PPO or revised pension payment authority from PAO, in accordance with the orders issued by the CGA. (Rule 63 (4) b of CCS(P) Rules, 2021. 4 CPPC of the Authorised Bank CPPC will ensure that all formalities are completed in time and first credit of Pension is made in the Pensioners’ Account on due date.

7.4.6 The PPO Issuing Authority, CPAO and CPPC/Pension Account Holding Branch will keep the pensioner informed of the issue of PPO and about its subsequent movement at all stages.

7.4.7 The authorities who are competent to issue PPOs to various categories of pensioners

Sl. No. Categories of Pensioners Authorities who are competent to issue PPOs 1.

Former Presidents of India Former Vice-Presidents of India PAO, President Secretariat PAO, Rajya Sabha Secretariat 2. Central Govt.

(civil) employees retiring/death cases from Ministries/Departments and their family members Respective Pay and Accounts Officer of the Ministries/Departments

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Rule 177 to Rule 196 of the GFR, 2017 and procurement of non-consulting services has been made in accordance with Rule 197 to 206 of the GFR, 2017.

15. The verification of assets shall be as per Rule 213 of GFR, 2017.

16. Disposal of goods shall be as per Rule 217(disposal goods), Rule 218(modes of disposal), Rule 219(disposal through advertised tender) and Rule 220(disposal through auction) and Rules 221(disposal at scrap value by other modes).

17. As per Rule 225 General Principles for Contract should be adhered to.

18. The management of contracts should be as per Rule 226 of GFR, 2017.

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3

(a) Pensioners (including AIS Officers borne on U.T. cadre) belonging to U.T. Administration.

Respective Pay and Accounts Officer of the Union Territory.

Respective AG of the Union Territory.

(i) Whose accounts have been separated from Audit.

(ii) Whose accounts have not been separated from Audit. 3

(b) Pensioners belonging to All India Service

Respective Pay and Accounts Officer

Respective AG

(i) Whose accounts have been separated from Audit.

(ii) Whose accounts have not been separated from Audit. 4 Supreme Court Judges and Chairman/Vice Chairman/ Members of C.A.T. Respective Pay and Accounts Officer of the Supreme Court /Tribunal. 5 High Court Judges Respective State AG. 6 Central Freedom Fighters under SSSY Pay and Accounts Officer (Pensions and Misc.) Ministry of Home Affairs. 7 Ex- Members of Parliament Respective Pay and Accounts Officer of Lok Sabha /Rajya Sabha Secretariat, as the case may be.

7.5 MODE OF DISBURSAL OF PENSION

The disbursement of pension will be authorised through the following channels viz:

(i) Central Pension Processing Centres (CPPCs) of Authorised Banks

(ii) PAOs

(iii) Treasuries

7.5.1 Payment of Pension through Central Pension Processing Centres (CPPCs) of Authorised Bank

(i) *The retiring employees/pensioners are to open a pension account with CBS enabled branches of the Authorised Bank.

(ii)*The branch in which the pensioners hold his pension account will be referred to as his Home Branch hereafter.

(iii) Pensioners are given option for gettin

What This Means

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

• 1Illustrative format for register and broadsheet of HBA/Motor Car advances
• 2Tracks employee name, sanction number/date, amount sanctioned, and interest rate
• 3Monthly columns (April through March) record recoveries for each employee
• 4Progressive totals of reduced balances are maintained for interest calculation
• 5Standardized format ensures consistency across all PAOs nationwide

Practical Example

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Cross References

Frequently Asked Questions

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.