Para 9.5.3 — CAM
Original Rule Text
9.5.3 RECOVERIES OF FOREIGN SERVICE CONTRIBUTION UNDER MERGED DDO SCHEME:
(i) If Government servants are going on deputation/foreign service from Union Ministries/Departments under Merged DDO Scheme and the recoveries for GPF subscriptions, long-term advances, leave salary and pension contributions etc. are received by the PAO, the existing procedure of accounting of these valuables will continue. However, the PAO should duly intimate full details of the recoveries made and brought in to account by them to the DDO The ultimate responsibility for watching the recoveries/contributions will be that of the concerned DDO Recoveries that were in arrears as on 1.4.1986 will continue to be watched by the PAO until their final settlement.
(ii) For the Government servants on deputation, individual folios will continue to be maintained in the Pay Bill Register in the section 'deductions/recoveries'. Entries will be made against the relevant month but the column headings can be changed suitably, as necessary. Claims submitted by the DDO towards payment/reimbursement of leave salary of the government servants on foreign service will be noted by the Pay and Accounts Officer in the section 'Amount Due', in the pay bill registers. The DDO of the lending department will be responsible for intimating the amount of ‘leave salary and pension contribution’ payable by the borrowing organization, at the time of drawing up terms and conditions of foreign service. He will, in
addition, be responsible for recording the certificate of annual recovery of contribution in the service book. [Government of India, Ministry of Finance OM No. F.1 (5)-E.III (B)/69 dt. 19-5-1969 and 2nd February, 1970].
9.5.4 ENTRIES IN SERVICE BOOKS TO BE MADE BY PAY AND ACCOUNTS OFFICER: On the transfer of a Government servant to foreign service, the Head of Office/Department must send his service book to the PAO If it is not received in the PAO, he will initiate needful action for obtaining it. The details of transfer on foreign service will be noted in the service book over the Pay and Accounts Officer’s signature, indicating the sanction orders for transfer, effect of transfer on admissible leave during foreign service and other particulars considered necessary. The service book will be returned to the Head of Office of the parent department or office from which it was received, after making these entries. On return of the Government servant from foreign service, the service book will be sent again to the Pay and Accounts Officer or it will be called for by him if not received, for making necessary entries. The entries on reversal will include necessary certificate regarding recovery of leave salary and pension contributions and it will be duly signed by the Pay and Accounts Officer. [Authority: Supplementary
What This Means
Under the Merged DDO Scheme, when government servants go on foreign service, the existing procedure for accounting GPF subscriptions, long-term advances, and leave salary and pension contributions continues at the PAO level. The PAO must inform the DDO of all recoveries made. The DDO of the lending department is responsible for calculating the leave salary and pension contribution amounts and recording the annual recovery certificate in the service book. Additionally, when an employee transfers to or returns from foreign service, the service book must be sent to the PAO for making appropriate entries, including certification of contribution recoveries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Under the Merged DDO Scheme, the PAO continues existing procedures for accounting foreign service contributions and must intimate full details to the DDO
- 2Individual folios in the Pay Bill Register are maintained for government servants on deputation, with entries against the relevant month
- 3The DDO of the lending department calculates leave salary and pension contribution amounts and records the annual recovery certificate in the service book
- 4On transfer to foreign service, the Head of Office must send the service book to the PAO for noting transfer details
- 5On return from foreign service, the PAO makes entries including a certificate confirming full recovery of leave salary and pension contributions
Practical Example
A government servant from the Ministry of Health is deputed on foreign service to AIIMS (an autonomous body) under the Merged DDO Scheme. The PAO receives GPF subscription recoveries from AIIMS and credits them to the government account, then intimates the DDO about the recoveries. The DDO records the annual recovery certificate in the employee's service book. When the employee returns from foreign service, the Head of Office sends the service book to the PAO, who verifies that all contributions have been recovered in full and signs off with the necessary certificate before returning the service book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is responsible for watching recoveries under the Merged DDO Scheme for employees on foreign service?▼
What entries does the PAO make in the service book when an employee goes on or returns from foreign service?▼
What happens to recoveries that were in arrears before 1 April 1986?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.