Para 3.3.8 — MSO (Audit)
Original Rule Text
3.3.8 The office in which the leave accounts of government servants are to be kept, the form in which they are to be maintained and the persons by whom the entries therein are to be attested are prescribed by Government. Before leave is sanctioned to a government servant, the authority sanctioning the leave should either consult the leave account and satisfy himself that the leave is admissible or obtain a certificate to that effect from the officers entrusted with the attestation of entries in the leave account. To ensure the correctness of entitlement to leave, leave accounts should be closed regularly. In certain cases (e.g. study leave under Central Civil Services (Leave) Rules, 1972), the rules prescribe that leave can be sanctioned only after obtaining a certificate of eligibility from the Accountant General (A&E)/Pay and Accounts officer.
- Payment of Leave Salary
What This Means
Leave accounts of government employees must be maintained in the form and office prescribed by the Government. Before granting leave, the sanctioning authority must verify from the leave account that the employee is entitled to the leave requested, or obtain a certificate confirming eligibility. Leave accounts must be closed regularly to keep entitlements up to date. For certain types of leave like study leave, a certificate of eligibility from the Accountant General or Pay and Accounts Officer is mandatory before sanctioning.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Leave accounts must be in the government-prescribed form and maintained at the designated office
- 2Sanctioning authority must verify leave admissibility before granting leave
- 3Leave accounts must be closed regularly to ensure accurate entitlement records
- 4Study leave and similar special leave require eligibility certificates from the AG or PAO
- 5Entries in leave accounts must be attested by prescribed officers
Practical Example
A Section Officer applies for 60 days of earned leave. Before sanctioning, the branch officer checks the leave account and finds only 45 days of earned leave are available. The leave is sanctioned for 45 days of earned leave and the remaining 15 days are granted as half-pay leave, with the leave account updated and attested accordingly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'closing' a leave account mean?▼
Why is a special certificate needed for study leave?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.