Para 3.2.18 — MSO (Audit)
Original Rule Text
3.2.18 In cases where the mode of travel, class of accommodation, rates of daily allowance, etc. are determined on the basis of the pay of the government servant, particulars thereof shown in the bill should be checked, during audit, with reference to the pay bills or Gazetted Entitlement Register. The daily allowance, mileage allowance, etc. claimed in the bill should be admitted based on the rates prescribed in the rules; fares claimed in respect of different modes of travel should be similarly checked with reference to the applicable fare tables of the agencies concerned.
# Passage Concessions
What This Means
When a government servant's entitlement to travel class, accommodation, and daily allowance depends on their pay level, the auditor must cross-check the pay details shown in the TA bill against the pay bills or Gazetted Entitlement Register. Daily allowance and mileage rates claimed must match the rates prescribed in the rules, and fare amounts for different travel modes must be verified against the applicable fare tables of the transport agencies concerned.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Travel class and daily allowance determined by the officer's pay level
- 2Pay details in TA bill cross-checked with pay bills or Entitlement Register
- 3Daily allowance and mileage rates verified against prescribed rule-based rates
- 4Fare claims checked against fare tables of transport agencies (railways, airlines, etc.)
- 5Ensures entitlement accuracy and prevents overclaiming
Practical Example
An auditor finds that an officer drawing pay of Rs 56,100 claimed air travel (business class) and daily allowance at the higher rate meant for officers drawing above Rs 78,800. By cross-checking the pay level from the Gazetted Entitlement Register, the auditor identifies an excess claim of Rs 12,000 on air fare difference and Rs 2,400 on daily allowance for a three-day tour.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the officer's pay level important for TA claims?▼
What are fare tables and how are they used in audit?▼
What if there is a discrepancy between pay shown in the TA bill and the Entitlement Register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.