Para 3.3.9 — MSO (Audit)
Original Rule Text
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.
# Establishment Bills
What This Means
When auditing leave salary payments, auditors must verify three key things: that the Head of Office signs the leave salary bill for non-gazetted staff (taking personal responsibility for any overpayment), that employees on terminal leave provide a certificate of non-re-employment, and that all conditions for encashment of earned leave (such as accumulation ceilings, minimum leave balance, and LTC-related conditions) are fully complied with.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Leave salary of non-gazetted staff must be drawn over the Head of Office's signature
- 2Head of Office is personally responsible for any overcharge in leave salary
- 3Terminal leave requires a non-re-employment certificate from the employee
- 4Earned leave encashment has strict conditions on accumulation ceilings and minimum balance
- 5LTC-linked leave encashment must comply with all prescribed conditions
Practical Example
A government employee retiring next month applies for encashment of 300 days of earned leave with LTC. The auditor checks that the employee has actually availed the minimum required leave days, that the encashment does not exceed the prescribed ceiling, and that a minimum balance is retained in the leave account. The Head of Office's signature on the bill confirms responsibility for the payment's correctness.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the non-re-employment certificate for terminal leave?▼
What happens if there is an overpayment of leave salary?▼
Can earned leave be encashed without taking LTC?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.