Para 9.4 — A specific Pay and Accounts Officer (PAO) is desig

9.4 PAO SPECIFIED FOR THE PURPOSE 9.4.1 There will be a "specified" PAO with assigned responsibilities relating to various payments and/or accounting functions relating to Central Government employees, during foreign service or deputation to State Governments, Defence, Railways, Department of Posts, Department of Telecommunications, and UT Governments/ Administrations. The specified PAOs have been indicated in the following sub-paras.

(I) The PAO of the concerned parent Ministry/Department in respect of employees belonging to any particular Ministry/Department, but not borne on a Centrally administered cadre. The corresponding DDO will be assigned the matters relating to DDO's responsibilities.

Note 1: An employee may proceed directly on foreign service or another deputation while already on deputation to another Central (Civil) Ministry/Department, without actually reverting to the parent Ministry/Department. In such cases, he shall be deemed to have notionally reverted to the parent Ministry/Department before proceeding on the foreign Service/deputation, for the purposes of these provisions.

(II) PAO of the Ministry/Department in which the Officer served before proceeding on foreign service deputation, for an officer belonging to a Centrally administered cadre, such as Indian Civil Accounts Service and Indian Economic Service etc. The corresponding DDO may be assigned the matters relating to DDOs responsibilities).

(III) The specified PAO will perform the functions indicated below : a. Watching recovery of foreign service contributions from the foreign body and their credit to Government account;

b. Arranging payments arising in terms of provisions under para Nos. 9.3., 9.5 and 9.7 etc. of this Chapter; c. Watching receipt of contributions under the Central Government Employees' Insurance Schemes of 1977 or 1980, as the case may be, payments arising under them and reporting statistics pertaining to it; d. All other residuary payment and accounting work, such as payment and recovery of instalments and interest of long-term advances, and cash payment for un-utilized earned leave that are to be handled by Central Government Accounts authorities; and e. Maintaining GP Fund accounts, in accordance with para 6.1.1 of this Manual.

(IV) Recoveries towards subscription to General Provident Fund for AIS Officers borne on the UT Cadre, effected during foreign service or deputation with the Government of India, will be passed on to PAO NO.VI, Tis Hazari, under Controller of Accounts, Delhi Administration, who maintains their GP Fund accounts. This will also be applicable while AIS officers are on deputation with Railways, Defence, Department of Posts, and Department of Telecommunications. This PAO will also act *** as the 'specified' PAO in respect of functions mentioned at

(a) &

(c) above, arising in connection with UT Cadre AIS Officers. However, the recoveries under the AIS (Group Insurance) Rules, 1981, effected during deputation will be finally accounted for and adjusted, in the books of the Pay and Accounts Officer of the Central Government Department concerned. ***D.O. No.S. 11034/1/79/TA/536 dated 5-2-1980 to C.A. Delhi Administration.

9.4.2 Copies of the orders transferring the Government servant to other Governments on deputation or foreign service or reversion from there, shall be endorsed to the concerned Pay and Accounts Officer by the Ministry/Department.

9.4.3 PROCEDURE FOLLOWED IN THE PAO: On receipt of orders regarding deputation of Government servants to foreign service, the PAO will take the following steps:

(i) Check that the competent authority has accorded sanction, and that the terms of foreign service are in conformity with the provisions of APPENDIX 2 to FR Part I.

(ii) Call for the following particulars in Form CAM- 57 relating to the Government servant

concerneda. Date on which he made over charge of his duties under Government; b. Date on which he assumed charge of his duties in the foreign service; c. The post and the time scale of pay of the post held by him at the time of proceeding on foreign service, or to which he received proforma promotion while on foreign service; d. Head of account to which his pay was debited prior to his transfer; and e. Date of commencement of service qualifying for pension.

(iii) He shall also maintain a Register of Foreign Service Contributions Every entry in the Register shall be attested by the Pay and Accounts Officer; and

whereina. b. The register should be reviewed by the Pay and Accounts Officer once every year in the last week of April, to ensure that Foreign Service contributions are received in respect of Government servants, duly noted in the register, and that the foreign employer/Government servant was reminded to send the contributions and penal interest levied as per rules, in cases of default.

9.5.1 Each PAO will maintain a Register in Form CAM-58 for watching recoveries of leave salary and pension contributions. The ancillary data in respect of Government servants on foreign service shall be entered in it. This will include the date of relieving from the Government Department, date of assumption of office in foreign service, and other particulars for effecting recovery of foreign service contributions. All orders received in respect of the Government servant relating to the period of service with foreign employer, including the details regarding the sanction and type of leave as well as date of his return from foreign service, shall also be entered in this register.

9.5.2 (i). The PAO will work out the monthly contributions payable by the foreign employer or the official concerned. He will intimate the amount worked out to the foreign employer or the Government servant concerned as the case may be, for payment under intimation to the Head of office of the Government servant. The amount thus calculated along with particulars of foreign service shall also be noted in the Register, under attestation of Pay and Accounts Officer.

(ii) The rate of pension contribution is dependent on basic pay in the level of the post at the time of proceeding on foreign service, while the rate of leave salary contribution depends upon the pay drawn by the Government servant while on foreign service. Therefore, a suitable note regarding the date of increment and the length of service of the officer shall be noted prominently in the register. When the officer reverts from foreign service, his account must be verified to ensure that contribution at the prescribed rates along with interest up to the date of reversal wherever applicable, have been recovered in full. In case of any dues or pending balances, it will be claimed immediately from the concerned foreign employer.

(iii) If foreign service contributions are payable by the government servant himself, it will be necessary for the PAO to secure a letter addressed to the concerned foreign employer, authorizing him to pay monthly specific sums towards his foreign service contributions from his salary, to the Government of India. The foreign employer will thus be responsible for making such deductions and remits its part to the PAO of the parent department of the transferee, by demand draft/cheque or to the NPS Account of the employee as the case may be, in accordance with DoPT OM No.2/9/2017-Estt.(Pay-II) dated 9.10.2020 and 1.1.2024.

What This Means

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Key Points

• 1A 'specified' PAO is designated for each employee on foreign service or deputation, based on cadre and parent department
• 2The specified PAO watches recovery of contributions, arranges payments, maintains GP Fund accounts, and handles insurance scheme matters
• 3A Register of Foreign Service Contributions (Form CAM-58) must be maintained and reviewed annually in the last week of April
• 4On transfer to foreign service, the PAO checks that competent authority sanctioned the transfer and terms conform to FR Appendix 2
• 5If the government servant pays contributions himself, PAO must secure a letter from him authorizing the foreign employer to deduct and remit contributions

Practical Example

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Frequently Asked Questions

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