Para 3.3.9 — MSO

3.3.9 In the audit of leave salary payments, it should be verified whether:

(i) the leave salary of a non-gazetted government servant is drawn over the signature of the head of his office, who is responsible for any over charge;

(ii) the drawing officer has recorded, in the case of a non-gazetted Government servant on leave preparatory to retirement, refused leave, terminal leave or such other leave on the expiry of which he/she is not expected to return to duty, a certificate on the leave salary bill to the effect that he/she was not re-employed under Government, any local fund or a private employer during the period for which leave salary is drawn, such certificate being furnished after obtaining a declaration from the nongazetted government servant; and

(iii) all the conditions prescribed by the Union or State Government or the Union Territory Administrations concerned relating to the encashment of earned leave while availing of Leave Travel Concession or at the time of superannuation, such as ceilings on accumulation and encashment, duration of leave to be availed of as a condition precedent for encashment, retention of a minimum balance in the leave account, recording of relevant entries in the Service Books, etc., have been fully complied with.