Para 3.13.15 — MSO (Audit)
Original Rule Text
3.13.15 Various loans and advances, such as those intended for construction of houses, purchase of conveyances, etc., are accounted for under the specific loan heads. Many other advances, such as advances of travelling allowance, advances of pay on transfer, advances for contesting law suits, festival advances, etc. are granted to government servants by debit to the final heads of account. In certain cases, advances against gratuity dues and/or provident fund accumulations are also granted to families of deceased government servants.
What This Means
Government servants can receive various types of loans and advances, each accounted for differently. Long-term loans like house-building advances and conveyance advances go under specific loan heads. Many short-term advances -- such as TA advance, pay advance on transfer, festival advance, and advances for court cases -- are debited directly to the final expenditure heads. In some cases, advances against gratuity or PF accumulations are granted to families of deceased employees.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1House-building and conveyance advances are booked under specific loan heads
- 2TA advances, pay advances on transfer, and festival advances go to final expenditure heads
- 3Advances for court cases are also debited to final heads
- 4Families of deceased employees may receive advances against gratuity or PF dues
Practical Example
An engineer takes a house-building advance of Rs. 20 lakh, which is booked under the specific loan head for house-building advances. The same officer receives a Rs. 30,000 TA advance for an official tour, which is debited directly to the travel expenditure head. When a colleague passes away, the family receives an advance against the deceased officer's gratuity dues pending final settlement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are some advances booked under loan heads while others go to final heads?▼
Can a deceased employee's family receive an advance?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.