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CONDIMENT ALLOWANCE

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					                            INDEX

Sl. No.   Topic                                      Page No.
1.        Role & Functions of Miscellaneous             6
          Section
2.        Condiment Allowance                           12
3.        Survey Material Allowance                     13
4.        Officers Messes Maintenance Allowance         14
5.        Band Allowance                                19
6.        Bicycle Allowance                             21
7.        Lines Contingent Allowance                    23
8.        Special Allowances President’s Body           25
          Guard
9.        Funeral Allowance                             26
10.       Cash Allowance: Territorial Army              27
11.       Subsistence Allowance                         28
12.       Educational Training Grants: TA               31
          Personnel
13.       Annual Training Grant                         34
14.       Assault At Arms Grant                         39
15.       Entertainment Grant placed at the             40
          disposal of the Chief of the Army staff,
          Vice Chief of the Army Staff/G.O.C-in-
          Command
16.       Educational Training Grant                   43
17.       Minor Training Grant (Air Force)              48
18.       Field Practice and Training Grant             51

                                                             1
Sl. No.   Topic                                       Page No.
19.       Technical Training and Instructional           64
          Equipment Grant - Corps of Signals
20.       Amenity Grants                                 78
21.       Amenity Grants: TA Units                       80
22.       Welfare, Amenities and Literature Grant        91
23.       Allowances and Monetary Grants for            102
          Reservist Training Centres/ Units
24.       Catering Grants for the A.S.C. Centre         103
          (North)
25.       Catering Grant for Probationer Nurses         104
26.       Signal Works Services Grant                   107
27.       Adhoc Educational Training Grant to           118
          Newly raised Formations HQ/Units
28.       Incidental Charges Grant                      119
29.       Monetary Grants for the Initial Equipment     122
          for Field Service Messes for Officers
30.       Monetary Grants for the Initial Equipment     127
          of Field Service Messes for JCOs
31.       Annual Contingent Grant (ACG) & Annual        129
          Stationery Grant (ASG)
32.       Educational Training Grant                    140
33.       Rules regulating application for and the      157
          payment for the services of the
          Government Examiner of Questioned
          Documents



                                                              2
Sl. No.   Topic                                      Page No.
34.       Fees to Pleader etc. for Defending a         161
          Soldier or Civilian MT Driver in a Civil
          Court
35.       Rates of Honorarium and per capita           167
          Refreshment to Blood Donors
36.       Interest Free Advances for Officers'         168
          Messes
37.       Library Allotment for the Ministry of        169
          Defence Library and Central and
          Command/Station Libraries
38.       Permanent Advances                           171
39.       Advanced to Reconstituted or Newly           174
          Raised Units
40.       Reimbursement of Cost of Spectacles          175
41.       Claims for Compensation for Loss of Life     180
          or Injury or Damage to Private Property
          Caused by Members of the Military Forces
42.       Conservancy Arrangements by Cant.            185
          Boards
43.       Municipal /Cantonment Taxes                  190
44.       Supply and Services Imprest                  192
45.       Contingent and Miscellaneous                 200
          Expenditure of Military Attach/Advisers
          Abroad



                                                             3
Sl. No.   Topic                                      Page No.
46.       Conservancy and Hot Weather                  202
          Establishment Charges
47.       Acquisition and Disposal of Lands and        204
          Buildings by Military Lands and
          Cantonments Department for the Defence
          Services
48.       Recruiting Officer's Accounts                207
49.       Recruiting Officer's (Gorkhas) Accounts      209
50.       Payment and Adjustment of the Cost of        211
          Medals and Decorations and Contingent of
          Medals and Decorations and Contingent
          and Miscellaneous Expenses Claims of
          the Medal Section of The Ministry of
          Defence
51.       Telephone Administration Grant               215
52.       Ex - Service Contributory Health Scheme      229
          (ECHS)
53.       Delegated Financial Powers for Ex-           262
          Servicemen Contributory Health Scheme
          (ECHS)
54.       Ex-Servicemen Contributory Health            267
          Scheme ECHS Procedure on Payments
          and Reimbursements for Medical
          Expenses


                                                             4
Sl. No.   Topic                                       Page No.
55.       Revised Rates of Subscription of ECHS         286
56.       Ex-Servicemen Contributory Health Scheme-     288
          Exemption to war disabled pensioners from
          payment of contribution
57.       Amplification on ECHS Membership for Re-      289
          Employed Officers
58.       Rates of ECHS Contribution for Disability     290
          Pensioners – Clarification
59.       For Treatment in Institutes of National       291
          Repute and Govt. Hospitals
60.       A Field Imprest Payment Instructions          292




                                                           5
Role & Functions of Miscellaneous Section

Objectives

To arrange prompt payment of bills relating to the miscellaneous
expenditure for the upkeep and training of the Army.

Duties

The duties of the Miscellaneous Section are:

(i)     Audit and payment of bills for expenditure of a contingent and
        miscellaneous nature and miscellaneous claims in respect of
        unit allowance.

(ii)    Audit of charges relating to acquisition and disposal of lands
        and buildings by Military Lands and Cantonment Department.

(iii)   Audit and payment of bills on account of local purchase of
        stationery and local printing.

(iv)    Payment to the Survey of India for the supply of maps.

(v)     Audit of contingent and miscellaneous expenditure incurred by
        Indian Military Attaches/Advisers abroad.

(vi)    Payment and adjustment of the cost of manufacture of medals
        and   of   decorations,   and contingent    and   miscellaneous
        expenses of the Medal Section of the Ministry of Defence.

(vii) Adjustment of debits on account of postage and air mail fee on
        the bags dispatched by Defence HQrs.

(viii) Adjustment of audit fees recoverable from Cantonment Boards
        for audit of their account by the Defence Accounts Department.

                                                                      6
(ix)   Payment of imprest advances on IAFF – 1036.

(x)    Half yearly review of pre-audit bills.

(xi)   Post audit of bills in respect of contingent and miscellaneous
       expenses of the office of another Controller of Defence
       Accounts allotted for the purpose vide Annexure ‗A‘ to the
       chapter on Administration Section.

(xii) Placing of cash assignments at the disposal of recruiting
       officers, Gorkhas and Indian Embassy in Nepal audit of cash
       accounts incurred by them and payment of permanent
       advances to other recruiting officers.

(xiii) Settlement of transaction pertaining to the Defence Services
       between India and Australia.

(xiv) Scrutiny of contracts of Miscellaneous nature viz. messing
       contracts at selection centres and hair cutting & washing
       contracts and conservancy services agreements.

General
The audit of claims received in the section will be carried out in
accordance with the rules prescribed in Defence Audit Code and the
orders governing the claims as laid down in FR Part – II.

Primary Checks/Audit of Contingent & Miscellaneous
Charges: In General

The primary checks over contingent expenditure is exercised by the
executive authorities. It is their duty to see that the charges drawn in
a contingent bill are of obvious necessity and are at fair and
reasonable rates; that previous sanction for any item requiring such
                                                                       7
sanction is attached; that all requisite vouchers are received and are
in order; that the calculations are correct; and that; where applicable,
the expenditure has not exceeded, and is not likely to exceed, the
allotment made for the purpose. If expenditure is progressing too
rapidly, it is their responsibility to regulate the expenditure and to
keep it within the authorized allotment, and if necessary, to take steps
to obtain an additional allotment.

Contingent and miscellaneous charges will be audited in accordance
with the general rules for the audit of cash expenditure as given in
Defence Audit Code. It will further be seen that:

(i)     The charges are of a kind normally incurred on account of office
        or other contingencies, and that they are not of an unusual or
        extraordinary nature;

(ii)    The rates and prices are prima facie not extravagant and the
        standards of financial propriety as laid down in Defence Audit
        Code have been observed;

(iii)   The bill is in proper form and any certificates required under the
        financial rules have been furnished.

(iv)    The vouchers for charges in excess of Rs.25 are furnished;

(v)     No charges for pay and allowances (except pay and allowances
        time employees of "regular categories" are included in the
        contingent bills.

(vi)    Recurring charges have been sanctioned by the competent
        authority;

(vii) The expenditure has been incurred by a Government servant
        competent to incur it; and it has received such sanction as is
                                                                         8
        necessary;

(viii) Charges for non-official publications (including newspapers)
        conform to Para 604 Regulations for the Army Revised" Edition
        1987.

Note:           Charges for railway time-tables and Indian Postal and
                Telegraph Guides, when their purchase is necessary,
                may be admitted.

(ix)    Printing, binding and stationary charges do not contravene the
        rules contained in the "Rules for the supply and use of
        stationery stores and for printing and binding"; see in this
        connection para 17, Appendix 11, Financial Regulations, Part II;

(x)     No charge is preferred for section writing, i.e., for copying by
        piece work, without the previous sanction of the authority which
        sanction the employment of an establishment; and no such
        charge is passed any person in receipt of a salary from
        Government.

(xi)    Charges for liveries and warm clothing for class IV servants are
        claimed in accordance with the basic conditions laid down in
        Appendix 11, Financial Regulations, Part II;

(xii) No charge is passed which contravenes the orders relating to
        contingent    and   miscellaneous    expenditure    contained    in
        Appendix 11 to Financial Regulations, Part II:

(xiii) The expenditure in respect of charges for which a separate
        allotment has been sanctioned for the year, is a proper charge
        against the allotment and it is not progressing at a rate likely to
        exhaust the allotment before the end of the year. When the
                                                                          9
     progress of expenditure is abnormally heavy, the officer
     submitting the claims will be warned to keep the expenditure
     within the authorized limit and advised, if necessary, to take
     steps to obtain an additional allotment.

(xiv) The expenditure has been incurred with due economy and in no
     case merely to avoid lapse of funds;
(xv) Charges for which scales are laid down, do not exceed those
     scales and the charges for which sanction of higher authority is
     necessary have been so sanctioned;
(xvi) If the expenditure in the month of March is unusually heavy, it
     does not lead to any irregularities.
Note1:     In the case of bills payable directly to the contractors
           or their bankers a cheque for the amount duly
           accompanied by a cheque forwarding memo in the
           form given in Annexure ‘A’ to para 513 will be issued
           in   favour    of    the    contractor/banker   and    its
           acknowledgement watched.
Note2:     Claim/Contingent Bill No. (as the case may be)
           together with the amount claimed and passed should
           be indicated on the reverse of the cheque slip so that
           it is possible to know that the proceeds of cheque
           relate to a particular bill claim etc. Where the
           proceeds of the Defence Cheques are required to be
           credited to the personal account of an individual, his
           name together with the amount and his bank account
           number should be indicated on the reverse of the
           cheque slip.
                                                                   10
Note3:     At the end of each month, a list of claim with requisite
           details should be furnished to each unit and the unit
           confirms that all those claims relate to their unit and
           have emanated from them.

[Authority: Para 431 to 435 OM Part II Vol-I]




                                                                 11
Condiment Allowance

[Authority:          Para 31 & 32 DSR (Unit Allowance)]

       A Cash allowance for the purchase of condiments will be drawn
        by Units/Formations for personnel entitled to and receipt of
        troops basic scale of rations at the following rates;

        a)      Big Units with strength of above 50. - Rs.3.75 per man
                per mensum.

        b)      Small units with strength of 50 or less- Rs.3.90 per man
                per mensum.

       In other cases the amount of the allowance will be calculated at
        the rate of 0.94 paise per month for every 1/7/0Z (4 grames) of
        condiment powder authorised in the daily scale of rations.

       The condiment allowance fund will be treated as Regimental
        Fund.

       The supply of condiments to Navy and Air-force will be made
        under their own arrangements and not through ASC.

       The allowance will not be admissible in respect of personnel in
        receipt of ration allowance.

The allowance will be drawn monthly in arrears based on the
daily average ration strength of the unit.

Note:           Claims of condiment allowance in respect of patients
                in hospitals are to be pre-audited and payments made
                by Regional CDA.


                                                                      12
Survey Material Allowance

[Authority:     DSR (Unit Allowance)]

    An allowance of Rs.25 per mensem will be drawn by the
     Headquarters of each mountain, field, heavy mortar, medium
     and heavy units of the regiment of artillery to meet the cost of
     stationery and materials required in connection with survey
     work.

    Any unexpended balance in the Survey Material Allowance
     fund at the close of the financial year will be credited to the
     State.




                                                                   13
Officers Messes Maintenance Allowance

[Authority: DSR (Unit Allowance)]

    A Mess Maintenance Allowance will be issued to all officers‘
     messes for such periods as they are actually formed and
     maintained.

    The sanction of the Brigade or equivalent Commander will be
     obtained for the formation of Mess. On move from one peace or
     field station to another peace station, fresh sanction for
     continuance of the mess will be accorded within two months of
     the move by the Competent Authority at the new station, with
     retrospective effect from the date of arrival at that station. In
     case of moves from a peace station to a location in an
     operational areas or from one location to another within the
     operational area, the Officer Commanding unit or Formation
     Commander will certify within two months of the move that the
     mess in question continued to function at the new station and
     that it is located in an 'Operational Area'.

     The sanctioning authority will ensure that the mess is
     necessarily maintained in the interest of the service and that
     authority is not given for the maintenance of a number of small
     messes which can conveniently be amalgamated.

    The rates of the allowance admissible for each officer in the
     authorised peace, War or special establishment at which the
     unit, formation headquarters and Military establishments is
     maintained will be as under :

                                                                    14
        Rs.15 per month for the first 10 officers.

        Rs.6 per month for the next 15 officers.

        Rs.4 per month for each officer in excess of 25.

Note:         In the case of formations having more than one
              officers mess, each mess should be treated as a
              separate entity for the purpose of calculating the
              allowance given above.

        a)    The allowance will also be admissible in respect of all
              dining officers attached to a mess provided the brigade or
              equivalent    Commander        authorises    the   officer(s)
              concerned to be attached to the mess. A Brigade or Sub
              Area order naming the officers and messes concerned
              will be sufficient authority for the issue of the allowance.
              The Brigade or equivalent Commander issuing the order
              will notify parent units of the officers concerned to avoid
              the allowance being drawn twice for the same officer.

        b)    In the case of combined mess i.e., a mess formed for the
              officers of various units which have no messes of their
              own, the allowance will be paid at the rates laid down in
              Rule 102, based on the attached dining strength.

Note 1:       The term "combined mess" used in clause (b) above
              will cover those cases where the authority competent
              to sanction the formation of a mess, vide Rule 100,
              has directed that instead of a separate mess for each
              of the small units in the station one or more
              combined messes will be formed for them. The
                                                                        15
           position will, however, be different when a mess has
           been formed for a particular unit and the officers of a
           number of small units in the station are attached to it.
           In that case mess maintenance allowance will be
           based on the authorised strength of the former unit
           plus the dining members of the attached units.

Note 2:    Where,    however,     a   separate     mess    has    been
           authorized by the competent authority for an active or
           field unit, but for reasons of economy, shortage of
           accommodation, etc. the mess is temporarily allowed
           to share accommodation and allied facilities with
           another unit mess by the local Formation Commander
           of the rank of Major General, mess maintenance
           allowance in respect of such a mess will continue to
           be paid based on the authorised strength of the
           officers of each unit, so long as it is certified that a
           separate mess is functioning for each unit.

     c)    In the case of officers attached to more than one mess
           during a month, the allowance shall be drawn for that
           month proportionately by the units concerned on the
           basis of the average number of officers dining in the
           mess.

    If a mess is maintained for part of a month or part of a year, tile
     allowance admissible will be calculated on a prorata basis to
     the nearest rupee.

    The allowance will not be admissible to messes formed and

                                                                      16
    maintained solely for training and manoeuvres, and to which it
    would   not   previously   have     been   admissible   in      such
    circumstances.

    As an exception, mess maintenance allowance will be
    admissible if a field service officers' mess is allowed to be
    formed in peace area, under Rule 81 of this Regulation to such
    a mess for a units/formation ear-marked for move to a field
    area, in training exercises on field manoeuvres not earlier than
    one month ahead of the actual date of its move to a field area.

   The allowance will not be admissible in respect of officers -

    a)    Staying in the messes at an outstation while on temporary
          duty and drawing daily allowance.

    b)    Attending a school of instruction for the period they are in
          receipt of daily allowance.

    c)    Mess accommodation will be provided and maintained at
          the expense of the State for all messes. Accommodation
          will be provided on a scale to be decided by Brigade or
          equivalent commander and may be in a building, huts or
          tents according to circumstances and normal scale laid
          down in Barrack Synopsis (India).

    d)    A mess in receipt of mess maintenance allowance will be
          provided free with tentage for its field service mess
          according to the scale authorised and this will be replaced
          and maintained as required at the expense of the State.

   Charges for water, light and furniture will be borne by all
    messes. These charges will be recovered from the mess
                                                                      17
    maintenance allowance if they are not paid within one month
    from the date of issue of rent bills.

   In cases where the allowance is authorised on at per capita
    basis, the allowance in respect of an officer attending a school
    of instruction will be drawn by the school for each complete
    month in which the officer is a member of the officers mess at
    the school.

    Broken periods of a month will be treated as under:

    If the Officer is at a member of the Full monthly allowance will
    Officer's mess at the School for be payable to the school.
    more than 15 days in a month.


    If the Officer is a member of the Full monthly allowances
    Officer's mess at the school for 15 will be payable to the
    days or less in a month.                officers' unit.


   Newly raised units and formations may draw their first four
    months' allowance admissible under Rule.




                                                                  18
Band Allowance

[Authority:        DSR (Unit Allowance)]

       Band Allowance is admissible provided a band is actually
        maintained. The Corps and Regimental Centres will receive
        band maintenance / allowance at the following rates:

        a)    Brass band Rs.150/- per month.

        a)    Pipe and Drum    Rs.112.50 per month.

Note:         In case where more than one type of band is
              maintained the allowance for one band only will be
              admissible.

       Provided a Pipe band is actually maintained. Infantry Battalion
        will receive band maintenance allowance at the rate of
        Rs.112.50 per month.

       The allowance, which includes provision for Customs duty
        charged on instruments imported from abroad will be drawn
        yearly in advance in April. Accumulated balances may be
        carried forward form year to year.

       An interest free loan up to a maximum of Rs.12000/- (repayable
        in not more than 48 monthly installments) will be granted to
        centres to raise bands, by the Army HQrs. depending on the
        type of band to be raised. It shall be granted to such centres
        which do not possess a band at present and are desirous of
        maintaining one.

       Centres desirous of converting their existing type of band to

                                                                     19
    brass band will not be eligible for loan.

   The authorised strength of each band will be: -

                             Brass Band               Pipe Band

    JCO                      1                        1

    Havildars                5 (incl I CHM)           1

    NKS                      9                        5

    L/NKS                    9                        5

    Sepoys                   10                       6




                                                                  20
Bicycle Allowance

[Authority:       DSR (Unit Allowance)]

    Static Units and formations (i.e., Units and formations which do
     not mobilize, i.e. Training Establishments, Station Staff Offices,
     Areas/Sub Areas) which are authorised bicycles under the
     Peace Equipment Table or other special sanctions will draw the
     following allowance in advance annually in April, for the upkeep
     of       each Government      bicycle       actually maintained by
     them as authorized equipments :

     "Trade Pattern bicycles for Static Units/Formations except IMA
     DEHRADUN AND NDA KHADAKW ASLA".

                                       Per Annum

     1st Year                          Rs.20/- PM

     2nd Year                          Rs.24/-

     3rd Year and subsequent years     Rs.36/-

     "Trade Pattern bicycles for IMA DEHRADUN and NDA
     KHADAKWASLA ".

                                          Per Annum

     1st Year                             Rs.30/- PM

     2nd Year                             Rs.40/-

     3rd Year and subsequent years        Rs.50/-

                                                                     21
   The cost of all repairs (except those mentioned in para 261 of
    Equipment Regulations for the Army 1965) and of component
    parts obtained on payment from the A.C.C. shall be met from
    this allowance. The allowance may be pooled for all the
    bicycles maintained by a unit or formation and will be treated as
    public fund account and unspent balance if any, refunded to the
    state at the close of such financial year.

   In cases of expenditure incurred in excess of the authorized
    contract allowance on account of repair and maintenance, the
    officer responsible may be held liable for the excess
    expenditure which shall not be debited to the office allowance.

   The extensive repairs or overhauls necessitated by fair, wear
    and tear and damages not due to fair, wear and tear, such as
    due to accidents not attributed to the negligence of the riders in
    respect of units and formations will be carried out in EME
    Workshops of the Station in accordance with para 261 of the
    Equipment Regulations of the Army (1965).




                                                                    22
Lines Contingent Allowance

[Authority:        DSR (Unit Allowance)]

    A lines Contingent allowance at the following rates is authorized
     for each animal, other than Government charges, on the
     establishment of units and formations, except the President's
     Body guard Infantry School, Engineer Construction Companies
     and Animal Transport Companies:

     a)       Units or formations with an establishment of twelve
              animals or over:

                                                         Per annum
                                                                (Rs.)

     Each horse or riding pony, Class I                         2.00

     Each pony, (Other than a riding pony Class I)              2.00
     or mule

     Each bullock                                               2.00

     b)       Units or formations with an establishment of less than
              twelve animals:

                                                         Per annum
                                                                (Rs.)

     Each horse in Corps of Engineers and Signal                2.00
     units



                                                                    23
    Each horse in a unit (except Corps        of                 2.00
    Engineers and Signal units)

    Each pony                                                    2.00

    Each mule                                                    2.00

    Each Bullock                                                 2.00

    c)    National Defence Academy

    Each mule                                                    2.00

    d)    Units having camels on their establishments -

    Each Government camel held by a unit                         2.00

   The allowance will be drawn yearly in advance in April and will
    be calculated on the authorized establishment as it stands on
    1st April of the year in respect of which it is paid. The allowance
    will be discontinued from the date on which a unit is brought on
    to War Equipment Tables.

   The allowance is admissible only once in respect of an animal
    for a specified period. A unit handing over animals to a relieving
    unit shall also hand over the unspent balance of the lines
    contingent allowance and the stores purchases out of the
    allowance. When the outgoing unit takes a certain number of
    animals to its new station the unspent balance of the allowance
    and the stores to be handed over to the relieving unit shall be
    proportionate to the number of animals handed over.


                                                                     24
Special Allowances President’s Body Guard

[Authority:

    The President's Body guard will receive the following special
     allowances. These allowances will be drawn in advance in April
     each year.

     a)       An annual allowance of Rs. 360/- for contingencies and
              the repair of butts, targets camp and riding school
              equipment.

     b)       An annual allowance of Rs. 180/- for the up-keep of riding
              schools and jumps.

     c)       An allowance of Rs. 20/- per mensem for the repair of
              arms.

     d)       An allowance of Rs. 1 pre mensem for each saddle, for its
              repair.




                                                                      25
Funeral Allowance

[Authority:        DSR (Unit Allowance)]

    The actual funeral expenses of a JCO/PBOR whose death
     occurs while on active field service or serving in a mission /
     post abroad will be a charge against the state if the funeral is
     carried out by the military authorities. Where the funeral is
     performed by the relatives or friends, grant-in-aid as laid down
     in Rule 164 below only, will be paid.
     a)       Funeral expenses to the extent of difference between
              actual funeral expenses (excluding the cost of shawl that
              may be placed on the dead body) and the cost of
              appropriate funeral expenses in India, which have been
              assessed as Rs.75/- would be admissible in respect of a
              member of family who dies abroad while residing with a
              JCO/OR serving in a mission/post abroad.
     b)       In cases where it becomes necessary to preserve the
              dead bodies of Army personnel in a mortuary awaiting
              arrival of next of kin to take part the funeral, mortuary
              charges incurred will be re-imbursed subject to a ceiling
              of Rs.35 per day for a maximum period of three days.

    When death of a JCO/OR (including recruits and boys) occurs
     in a peace station grant in aid upto a maximum of Rs.------- will
     be admissible.

    The allowance under the above rules will not be admissible in
     the case of an individual who is drowned unless the body
     receives sepulcher/funeral.
                                                                     26
Cash Allowance: Territorial Army

[Authority: Regulations for the Territorial Army-Para 237]

    Urban Units will be entitled to draw a cash allowance of fifty
     paise per head for every four hours of parade/drill completed by
     junior Commissioned Officers/PBORs for payment to them. The
     period of drill etc. done by the individual on any day for less
     than 2 hours will be ignored for the purpose of disallowance.




                                                                     27
Subsistence Allowance

[Authority:         DSR (Unit Allowance)]

    Subsistence Allowance will be granted at the rates given below
     on     the    occasions     specified,   to   JCO/PBORs   (serving/
     discharged/pensioners) and to the relatives of deceased
     soldiers as shown below:

     a)       Pensioners and discharged personnel when appearing
              before a Re-survey Medical Board for re-assessment of
              their disability which is regarded as attributable to or
              aggravated by military service.

     i) for the periods detained at Free             rations   or   an
     stations where Medical Board are allowance in lieu under
     held                                     Rule 181

     ii) Subsistence allowance for the Rs.3.00 per day
     period of transit between their
     homes and the stations where
     Medical Boards are held or vice
     versa.

     b)       Pensioners or discharged personnel whose disability has
              been regarded as attributable to or aggravated by Military
              Service while attending Hospital/Centres for repair/
              renewal of artificial limbs:




                                                                      28
i)    for   the   periods   detained Free         rations     or   an
Hospitals / Centres                       allowance in lieu under
                                          Rule 182.

ii) Subsistence allowance for the         Rs. 3.00 per day.

period of transit from and to / their

homes and Hospitals / Centres.

c)

i)    Subsistence      allowance     to Rs. 2 per day both for the
discharged or            demobilized period of transit and halt.
personnel attending a DARBAR
held by civil officials for the
presentation      of   medals       and
decorations.

ii)   Subsistence      allowance     to Rs.3.00 per day both for
relatives of deceased personnel the period of transit and
attending a DARBAR held by civil halt.

officials for the presentation of

medals and decorations.

d)      Serving personnel when attending an investiture will be
        treated as on duty and draw Train Journey Ration
        Allowance for the period of journey and Ration Allowance
        for the period of stay under the normal rules.

                                                                    29
Note:   Pensioners / discharged soldiers of Ex-Indian States,
        for whom the pensionary liability has been taken over
        by the Government of India and who appear before a
        medical board under the provisions of the Late War
        Department      (Pension      Branch)         letter   No.
        97973/1/PP3(a) A2 dated the 16th Oct. 1945 as
        amended will also receive the subsistence allowance,
        mentioned in clause (a) (i) and (ii) above.




                                                                30
Educational Training Grants: TA Personnel

[Authority:        ARMY INSTRUCTIONS 186/1962]

    Educational Training grant for the Territorial Army will be
     governed by the following paragraphs:

    The grant will be drawn by all T A units for the JCOs and OR of
     the T A (including those employed on the permanent staff) who
     are on the strength of the unit upto the limit of the sanctioned
     establishment.

    The grant has been sanctioned at the rate of 35 naye paise per
     head, per month except at (c) below, and will be drawn as
     follows :

     a)       Permanent Staff TA Units:          The       grant   will   be
              drawn monthly in advance based on the actual strength of
              the last day of the previous month upto the limit of the
              sanctioned establishment.

     b)       Provincial Units:      The grant for TA personnel will be
              drawn at the end of each month during the periods of
              annual training based on the number of TA personnel
              who actually had undergone training during the month.

     c)       Urban Units: The grant for TA personnel will be
              drawn at the end of the month based on the number of TA
              personnel who actually attended the training during that
              month with the proviso that not more than 70 paise is
              drawn for each individual during the year.

                                                                          31
    d)   A unit of part of unit, though embodied for service, will
         continue to draw the educational training grant at the
         rates mentioned above provided educational training is
         carried out where such training has had to be dropped,
         but is later resumed, the grant may continue to be drawn,
         with effect from the date of resumption and for the month
         proportionate to the remaining number of days.         This
         grant will, however, be drawn monthly in advance based
         on the actual strength up to the limit of the sanctioned
         establishment of the last day of the previous month.

   Educational training grant will also be admissible to TA
    personnel undergoing voluntary training.

   Educational training grant has been granted for the following
    purposes:

    a)   Purchase of books or materials whether of Government or
         private supply required for educational training e.g. maps,
         atlases, reference books, and educational material
         generally.

    b)   Maintenance of Information Rooms/Study Centres.

    c)   Engaging civilian lecturers.

    d)   Local educational courses.

    e)   Any other purpose which will further achieve the aim and
         objects of education in the Territorial Army.




                                                                  32
Note:         Local purchase of stationery out of the educational
              training grant funds will be strictly in accordance with
              the procedure laid down in AI 91/54 as amended. HQ
              Commands will ensure that this order is strictly
              complied with.

       Accounts:         Units to whom moneys are allotted will
        maintain a proper account of receipts and expenditure
        (supported by vouchers). All articles purchased will be brought
        on ledger charge. Accounts will be subject to the usual audit by
        the Defence Accounts Department.

       Units about to be disbanded will return to Government in the
        normal way the unexpended portions of any educational
        training grants or allowances issued to them.

       Unexpended balance Educational Training Grant admissible
        under this Army Instruction will lapse at the close of each
        financial year. Unexpended portions will be refunded to the
        State in the normal way by 31st March of each financial year.

       The provisions of this Army Instruction will also be applicable to
        the regular army personnel seconded to TA units.

        Case No. 43216(GS/TA-2/5811/62/D (GS-III).

        M. of F. (D) u.o. No. 3110/M/GS of 1962.




                                                                        33
Annual Training Grant

General

This grant is intended to meet expenditure incurred in connection with
weapon training, manoeuvres, training camps, and tactical exercises
with or without troops, staff exercises, training conferences and any
other form or forms of training of the regular army held under the
direction of the Chief of the General Staff or an Army Commander.

The grant is inclusive of the allowances for field firing stores grants,
artillery target grant, and TS/DA for local courses.

Provision of Funds

Allotments in respect of the annual training grant are made to
Commands, Independent Areas or Commandants of schools of
instructions, etc., by the Chief of the General Staff. The officer to
whom an allotment is made may dispose of the sum allotted to him by
re-allotment to subordinate formations or in any way he considers
conductive to the progress of training and efficiency of the troops
under his command, notifying the CDA concerned.

General     Officers    Commanding-in-Chief        Commands,       Area
Commanders and Commandants of schools of instructions, etc., to
whom allotments are made by the Chief of the General Staff from the
annual training grant, will arrange for the amounts which have been
allotted to them and for those that are re-allotted by them to
subordinate formations to be drawn from the Controllers of Defence
Accounts and paid into the State Bank of India to be handed as an
ordinary current account in cases where this is found convenient. In

                                                                      34
other cases cash assignments for the amounts allotted should be
arranged for on civil treasuries. These allotments will be operated
upon by means of cheques which in the case of assignments at civil
treasuries, will be provided by the CDA concerned. Should it be
necessary for an allottee to make other than that at which the
assignment has been made, a transfer of necessary funds will be
arranged for by the C.D.A. on application.

Note:         Charges debitable to the annual training grant
              incurred during a financial year but for unavailable
              reasons not paid in the course of that year can be
              paid against the ordinary head of account affected
              without any special sanction if covered by the
              unspent balance in the grant as a whole under the
              control of CGS and not of the particular allottee.

All allotment made will be entered in the register of training grant
accounts to be maintained on the prescribed form.

For compilation purposes the following lists of cheques drawn by
formations, establishments and units operating annual training
allotments upon civil treasuries against the cash assignments, will be
obtained on the dates indicated:

(i)     A list of cheques drawn from the first to the twenty fifth day of a
        month, on the twenty sixth day of that month.

(ii)    A further list of cheques drawn from twenty sixth to the last day
        of the month, on the third day of the following month.




                                                                         35
Audit Procedure
Bills for personnel charges against the training grant will be pre-
audited in accordance with the rules laid down in Appendix 7, F.R.
part II and returned to the Sub-Area or formation concerned for
payment and inclusion in the quarterly training grant accounts. Bills
on account of charges auditable by other sections of the office, e.g.,
bills for traveling allowance, will be passed on to the sections
concerned for pre-audit and return to the Sub-Area or formation
concerned for payment and inclusion in the training grant. Accounts.

There will be certain charges, claims in respect of which are required
to be subjected to post-audit, vide Annexure ‗D‘ to Appendix 7, FR
Part – II. Theses charges will be paid by the allottees and the claims
therefore will be submitted alongwith the quarterly training grant
accounts. Such of these claims as pertain to other sections of the
office will be passed on to them for post-audit and return to
Miscellaneous Section for record with the training grant accounts.
The return of the vouchers will be watched through the training grant
register.

The disposal of the training grant accounts received from each
allottee will be watched through the register mentioned in para 455.

All bills for charges debitable to the training grant will be clearly
endorsed on the top as such I red ink.

[Authority:      Para 451 to 460 of OM Part – II Vol – I]




                                                                       36
Amenity Grants
These grants are intended for the ,provision of sports gear, indoor
games literature, radios, gramophones, gramophone records, musical
Instruments and anything that helps in the well being and morale of
the soldiers, which is not supplied by Government and which the
soldiers cannot themselves provide. The conditions and the rates for
the grants and the specific categories of units and formations to
which the grants are admissible are published in Army Instructions
every year.

In auditing the claims for amenity grants it will be seen that the
following important audit requirements have been compiled with:

(i)     The charges have been preferred twice a year based on the
        authorized strength on or after 1st April and 1st October of each
        year where the authorized strength exceeds 100. Small units
        with strength of 100 or less should draw the full per capita grant
        in one installment.

(ii)    The following certificates are endorsed on the contingent bill
        and signed by the O.C:

(iii)   Certified that the authorized strength indicated on the
        contingent bill is correct.

(iv)    Certified that no notification of the disbandment of the unit has
        been received upto the date of claiming.

(v)     The date of raising should be indicated on the contingent bill
        when a unit is raised during the course of the year.



                                                                        37
Note:         The unspent balance at the end of each financial year
              will lapse to Government.

[Authority:        Para 450 of OM Part – II Vol – I]




                                                                 38
Assault At Arms Grant

This grant is placed at the disposal of the Chief of the General Staff
for allotment to the Commandant, Army School of Physical Training.

Assignment will be arranged for the amount allotted as in the case of
training grant allotments but it is permissible for the allottee to
withdraw his allotment from the treasury at the end of the financial
year being carried over instead of being surrendered to Government.

The audit of charges against the assault-at-arms grant will be
conducted under the ordinary rules for the audit of cash expenditure
of a miscellaneous and contingent nature.

[Authority:      Para 463 to 465 of OM Part – II Vol – I]




                                                                    39
Entertainment Grant placed at the disposal
of the Chief of the Army staff, Vice Chief of
the Army Staff/G.O.C-in-Command

[Authority:        Appendix – 13 FR Part - II]

Administration

    An entertainment grant as under will be placed at the disposal
     of the Chief of the Army Staff, Vice Chief of the Army Staff and
     G.O. C-in-C Command(s) annually and administered by them
     for entertainment purposes.

     (i)      Chief of the Army Staff.     Rs. 6,600

     (ii)     Vice Chief of the Army Staff. Rs. 3,000 *

     (iii)    G.O. C-in-C Command          Rs.6,000

*This will cover entertainment by PSOs at Army Headquarters if
necessary.

Accounting

    The above amount will be the annual ceiling. The grant will be
     admissible in Quarterly installments. In the beginning of each
     Quarter of the financial year COAS and V-COAS will draw the
     amount in advance from the P.C.D.A.(W.C.) Chandigarh and
     G.O.C-in-C Command(s) will draw the same from the
     concerned Regional CsDA. The details of the expenditure as
     shown in the Annexure to this Appendix will be furnished to the
     PCDA (WC) Chandigarh/Regional Controllers of Defence

                                                                   40
    Accounts concerned from whom the advance is drawn. The
    accounts will be subject to audit.

   The above grant shall be non-cumulative and the unexpended
    balance thereof if any, shall lapse to Government at the end of
    the financial year.




                                                                 41
       .

                       ANNEXURE TO APPENDIX B

       STATEMENT OF EXPENDITURE ON ENTERTAINMENT OF
GUESTS

              FOR THE QUARTER--------------------------------



Date    of Kind               of No.        of Place of Cost    of     Food, Remarks
entertain   entertainments         Guests      Entertai   Drinks etc
ment        Dinner/Tea/Lunch/Dri               nment
            nks




       ** If in a Hotel, Restaurant or a Club, bill should as far as
possible be retained.




                                                                                  42
Educational Training Grant

[Authority:        DSR (Unit Allowance)]

    The Educational Training Grant is an annual grant intended to
     cover the expenditure connected with the educational training
     of the personnel mentioned below. The Station Central Classes
     Grant is also merged into Educational Training Grant.

To whom Applicable

    The Educational Training Grant is applicable to the following
     categories of personnel:

     a)       JCOs/PBORs of the Army including recruits and boys in
              boys companies.

     b)       JCOs and ORs of the Defence Security Corps with the
              exception of DSC       personnel attached to Naval and
              Air Force Units.

     c)       JCO/PBORs of regular Army serving on the permanent
              staff of National Cadet Corps Units.

Scale of grant and basis on which drawn

    The grant will be drawn on the following basis at the rates
     notified in Army instructions from time to time:

     a)       By Units: On a per capita basis, quarterly in advance
              based on the actual strength of the entitled personnel on
              the last day of the previous quarter up to the limit of the
              sanctioned    establishments,    Military   establishments
              including Schools of instructions regimental / Corps

                                                                       43
             Training Centres, whose strength often fluctuates will
             draw the grant for any particular quarter in respect of
             men, recruits. The reinforcements and returning, leave
             details, and students on courses actually held there only
             where the duration of stay of such individuals extends to
             16 days or more in a month and where their parent units
             have not drawn the grant, a certificate to this effect-will be
             endorsed on the claims.-

Note:        All Students attending courses at Training Centres/
             Establishments where the stay in any Calendar month
             is likely to exceed 16 days will bring with them a
             certificate in the form below:

Certified that Educational Training Grant for the quarter
commencing __________________ has not been claimed by this
unit in respect of No. ___________ Rank ___________ Name
_____________ of this unit who has been detailed to attend
course serial ___________from __________ to _________

Station _______                            Signature ______________

Date ________                              Rank __________________

                                        Designation _______________

        b)   By Army Headquarters: Half yearly in advance, based
             on the actual strength of the entitled personnel as on the
             last day of the preceding half-year or on the basis of the
             latest figures available. The amount of the Grant thus
             drawn will be held to the credit of the Director of Military
             Training on a proforma account. This will serve as reserve
                                                                        44
             for contingencies for making bulk purchases of books and
             stores for distribution to units and formations, and to
             supplement the grant drawn by small units, based on
             applications received from Headquarters Command and
             Commandants, AEC Training College and Centre Infantry
             School. Such applications should give details as how the
             money is to be applied and should reach Army
             Headquarters (Military Training Directorate, MT 5) on the
             first   day   of   March   and   September     each   year.
             Requirements for Station Central Classes will also be
             included in this. Payment will be authorised by the
             Director of Military Training with the concurrence of
             Ministry of Defence (Finance).

Note:        The Term 'actual strength’ means the number borne
             on the strength (as distinct from the number
             authorised) including that on leave, sick in hospital or
             otherwise absent temporarily.

       The Educational Training Grant is intended for the
        following purposes:

        a)   Purchase of books or materials whether of Government or
             private supply required for educational training, e.g. maps,
             atlases, reference books, educational material generally.

        b)   Purchase of books, stationery and material for central
             classes, held under station arrangements for troops (all
             ranks).

        c)   Maintenance of information Rooms / Study Centres.

                                                                       45
    d)   Arts, crafts and hobbies.

    e)   Visits to places of educational interest.

    f)   Engaging civilian lectures.

    g)   Local educational courses.

    h)   Transportation of students and educational material,
         Railway Warrants, Credit Notes and transport Indents
         issued on this account will be marked distinctively to
         facilitate segregation and accounting.

    i)   Purchase of stationery required for educational training
         purposes. Local purchase of stationery will be made
         strictly in accordance with the prescribed procedure.

    j)   Maintenance of educational libraries.

    k)   Printing of question papers for Army Educational
         Examinations.

    l)   Award of prizes in connection with the Army Education
         Week -no single individual prize cost more than Rs.15.

    m)   Any other purpose which will further the aims and objects
         of education in the Army.

   A newly raised and expanding unit of the Army will draw its first
    quarter's allowance proportionate to the period the unit has
    been in existence.

   A unit though mobilised may continue to draw the grant
    provided the educational training is carried out. Where such
    training has had to be dropped, but is later resumed, the grant
    may continue to be drawn with effect from the date of
                                                                   46
    resumption and for that month proportionate to the remaining
    number of days.

   All stores purchased out of the Educational Training Grant will
    be treated as Public property and accounted for accordingly.
    Accounts will be subject to the usual audit by the Defence
    Accounts Department.

   The proceeds derived from the sale of old newspapers, etc.,
    purchased out of the Educational Training Grant will not be
    credited by the Units / Formations to their Educational Training
    Grant Fund, but will be paid into treasury and treasury receipt
    sent to the C.D.A. concerned for adjustment.

   Units moving on relief in or out of India will take with them the
    unexpended portion of educational grant drawn by them. Units
    about to be disbanded will credit to Government the
    unexpended portions of any educational grants or allowances
    issued to them.

   ―Educational Training Grant in respect of DSC personnel
    attached to Naval and Air Force Units (Initial and reserve
    portions) will be regulated by the respective rules and orders
    applicable to Navy and Air Force and met from their respective
    Budget heads".

   Unexpended balances of the grant at the close of each financial
    year will be refunded to the State by the 31st March of that year.




                                                                    47
Minor Training Grant (Air Force)

   Provisions are made annually in the Air Force Budget for
    meeting expenditure on training purposes of Air Force
    Personnel.

   The purposes for which the grant may be expended are as
    follows:

    a)    Miscellaneous minor expenses incurred solely for training
          purposes, including expenditure in connection with Army
          co-operation.

    b)    Expenses incurred on secondary training exclusively for
          the benefit of A.F. either through instructions at units or
          through camping exercises, maneuvers, training camps,
          staff exercise, training conferences and any other form of
          training under the direction of Air Headquarters, A.Os.C.
          Commands or Commanding Officers, independent units,
          whether in units or in regular training institutions.

          The expenditure in this case is to be confined to such
          items as are to be met urgently and cannot wait until the
          supply from the normal service Source is received. This
          will cover the following type of items:

                Extra ration money allowance for cadets on
                 intensive training.

                Local purchase of all types of stores required for
                 secondary training e.g. Kerosene oil for lighting.

                All expenses in training camps relating to " unit
                                                                      48
                   allowances and miscellaneous expenses" e.g.
                   printing charges including cost of signboards,
                   paints, nails, ropes, purchase of stationery not
                   available through service sources.

                  Special material required for minor experimental
                   work.

                  Camp requisites such as cost of construction of
                   latrine boards with covers, wood, labour.

                  Washing charges for extra clothes issued, blankets,
                   etc. blankets have to be washed and properly
                   disinfected before they are returned to equipment
                   section.

                  Minor expenses in connection with Army co-
                   operation.

Note:        When the expenditure on secondary training involves
             cooperation of an exceptional nature by the A.F. at
             the express request of the Army authorities, the
             expenditure on the training will exclusively be met by
             the Army authorities from their estimates.

        c)   The printing of special forms, training schemes, etc., for
             training purposes.

        d)   Stationery used specifically for training purposes e.g.,
             reproduction of lectures or precise.

        e)   Special material required for minor experimental work.

        f)   Expenditure on instructional films/filmstrips.
                                                                      49
        g)    Expenditure on Aero modeling for N.C.C. courses
              conducted at Air Force Establishments.

Note:         Any general orders issued from time to time
              regarding the procedure to be observed for the local
              purchase of stationery printing will apply mutatis
              mutandis to expenditure incurred in this connection
              from Minor Training Grant except when specially
              exempted under Government orders.

       The grant will be controlled by Air Headquarters and allotments
        to units will be made annually under intimation to C.D.A. (AF).

        A reserve, the amount of which will also be authorised annually,
        will be held under the direct control of Air Headquarters for
        allocation as required. Any allotment from the reserve will be
        notified to the unit concerned and to the C.D.A. (A.F.) Any
        surrenders or transfers of funds will be similarly notified.

       Quarterly accounts of expenditure from training grants on the
        form below will be sent to the C.D.A.(A.F.) for audit as soon as
        possible after the termination of the quarter, supported by the
        prescribed vouchers and the following certificate signed       by
        the officer commanding unit.

                                 Certificate

―All items of expenditure in this account are bonafide disbursements
made for training purposes, and are properly chargeable to the Minor
Training Expenses Grant‖.




                                                                            50
Field Practice and Training Grant

[Authority:       Appendix – 2 FR Part – II]

Allotment of Grant
(1)   (a) The Field Practice and Training Grant is a grant made to the
      Engineer-in Chief in the Defence Services Estimates, to enable
      him to exercise administrative control over training of the Corps
      of Engineers and over its expenditure. Soon after the Demands
      for Grants are presented in the Parliament, the Engineer-in
      Chief will make allotments to the Commands (Chief Engineers)
      and to the Commandant, College of Military Engineering,
      retaining such reserves as he may deem necessary for
      subsequent allotment, in consultation with the accredited
      Deputy Financial Adviser. The Chief Engineer, Commands may
      sub-allot the sum allotted to them to Engineer Groups,
      Commander      Divisional/Corps/Army     Troops   or   equivalent
      Engineers or keep reserve for incurring expenditure in
      connection with the training of Engineer units and training
      establishments. The allotments will be treated as ―Provisional"
      and no expenditure against the allotment can be incurred until
      the Demands for Grants are voted by Parliament and the
      connected Appropriation Bills are assented to by the President.
      Expenditure in the first instance will be restricted to the extent
      authorised to be incurred on ―Vote on Account" pending
      detailed examination of the Demands for Grant. The provisional
      allotments will be confirmed soon after the Demands for grants
      are finally voted by Parliament and the connected Appropriation
                                                                      51
      Bill is assented to by the President.

      (b) Allottees will ensure that funds are utilized evenly every
           month so as to avoid rush of payments towards the end of
           the financial year.

(2)   Expenditure from Field Practice and Training Grant may be
      incurred on items pursuant to the efficient training of the Corps
      of the Corps of Engineers, such as:

      a)      Purchase of special items of engineers stores, tools and
              plant .not included in equipment tables.

      b)      Casual labour for training requirements (e.g., handing of
              stores, manufacture of special articles, etc.)

      c)      Purchase or manufacture of training expedients and any
              T.A. expenses in connection with the inspection of such
              equipment.

      d)      Cost of repairing stores, tools and plants purchased out of
              Field Practice and Training Grant.

      e)      Purchase of technical books.

      f)      Stationery required for technical training purposes will be
              obtained in accordance with the procedure prescribed in
              Army Instructions from time to time.

      Expenditure on moves by rail or vehicles, engineer plant,
      ammunition, unit stores escort, crew drivers, supervisory and
      maintenance staff for the purpose of training of Engineer Units
      will be debitable to the normal heads of accounts and not to the
      Field Practice and Training Grant.

                                                                       52
        Form IAFT-1707, IAFT-1707-A, IAFT-1711 and IAFT-1752 will
        be used for this purpose.

Note:         Any general orders issued from time to time
              regarding the procedure to be observed for the local
              purchase of stationery and printing will apply mutatis
              mutandis to expenditure incurred in this connection
              from this Grant except when specially exempted
              under Government orders.

        The expenditure on account of POL will be debitable to relevant
        Store Head and not to the Field Practice and Training Grant.
        The expenditure on account of stores/equipment issued to
        engineer units formations/establishments under Government
        letters separately will not also be debitable to Field Practice and
        Training Grant.

        The above are only typical examples and are by no means
        exhaustive and provided the standards of financial propriety are
        not violated, an officer-in-charge of Field Practice and Training
        Grant can, with the concurrence of Controller of Defence
        Accounts, sanction any charge not specifically mentioned
        above, which he considers necessary for the training of
        engineers and which would otherwise require the sanction of
        the Government of India.

Expenditure
(3)     The following are officers-in-charge of Field Practice and
        Training Grant for the purpose of sanctioning expenditure etc :

        a)    Chief Engineers of Commands.
                                                                        53
      b)    Commandant, College of Military Engineering.

      c)    Chief Engineer Corps Deputy Chief Engineer.

      d)    Corps Deputy Chief Engineer (J & K) (for so long as he is
            carrying out duties of D(E) and XV Corps.

      e)    Commandant, Madras/Bengal/Bombay Engineer Group.

      f)    Commander Armoured Divisional Engineers.

      g)    Commander Forward Airfield Engineers.

      h)    Commander       Docks   and   Inland   Water   Transport
            Engineers.

      i)    Commander Railway Engineers.

      j)    Officer Commanding, an Independent Engineer Unit.
            (provided authorised by the Chief Engineer of Command).

Sources of Supply
(4)   Stores, tools and plant will, whenever possible, be obtained
      from the normal supply departments (e.g. Ordnance, ESDs,
      ASC etc.)

Direct Purchase
(5)   Direct purchase of stores, tools and plant when urgently
      required and when delay is detrimental to the training, may be
      made under the provisions of Regulations for the Army (1962
      edition) para 877 up to the following monetary limits for any
      single transaction:




                                                                   54
Engineer-in-Chief                                      Full powers.

Chief Engineer of Commands.                            Rs. 15,000

Commandant, College of !'Military Engineering Rs. 5,000
        .

Chief Engineer Corps/Deputy Chief Engineer Rs. 5,000
Corps/        Deputy Chief Engineer (J & K) (for so
long as he is Carrying out duties of D(E) and XV
(Corps)

Commandant,                                            Rs. 5,000
MADRAS/BENGAL/BOMBAY/Engineer Group

Commander/Divisional Crops Troops/Army Troops Rs. 1,000
Equivalent Engineers, Commander Armoured

Divisional Engineers, Commander Forward Airfield Rs. 250
Engineers, Commander Docks and Island Water
Transport      Engineers,    Commander       Railway
Engineers.     Officers   Commanding Independent
Unit.

Accounting of Stores
(6)     (a)   All stores received will be accounted for in a separate
        Field Practice and Training Grant ledger in accordance with
        instructions in Equipment Regulations, Part I, and on the cover
        of IAFZ- 2286 and relevant Army Instructions issued from time
                                                                      55
to time. Stores ledgers will be audited locally by LAOs of the
Defence Accounts Department.

(b)   A physical check of all items on Field Practice and
      Training Grant charge will be carried out once a year. The
      procedure for carrying out this check and adjustment of
      surplus and deficient items will be as laid down in
      Equipment Regulations, Part I, Para 114-A.

(c)   If used for repairs expendable stores will be struck off
      charge in accordance with Equipment Regulations, Part I,
      Para 104. If used on training, they will be struck off
      charge on the authority of the officer in charge of the
      training, who will indicate the use to which the stores are
      put and their disposal.

(d)   Manufactured     training    equipment    or   expedients
      (improvised equipment) will be brought on charge on a
      separate ledger available for audit.

      i)    Other completed articles together with scrap, which
            cannot be reused for further training will be
            accounted for in ―Recovery Ledger" which will be
            liable to audit by L.A.O. and sold by auction under
            station arrangements. The proceeds will be credited
            to Government as miscellaneous receipts under
            Main Head IV, Sub-Head F.

      ii)   Saw dust accruing from the timber purchased out of
            the Field Practice and Training Grant will be
            disposed of for training purposes e.g. burning in the

                                                               56
             forge and steam boilers for trades training, and for
             packing purposes. The balance of saw dust, if any
             may be issued to messes or otherwise utilised in the
             establishment concerned. If some saw dust is still
             left over, it may be issued free of cost to the
             employees of the establishments/units.

      iii)   Disposal of surplus serviceable/repairable/obsolete
             stores of service pattern and non-service pattern
             held by Engineer Establishments/Formations/Units
             against. the Field Practice and Training Grant will
             be made under the arrangements of Engineer-in-
             Chief's Branch Army Headquarters.

(e)   Stores on Field Practice and Training Grant charge will be
      condemned when necessary and disposed of as laid
      down in Equipment Regulations, Part I, Para 52 and in
      local orders. Condemned items of engineer supply will
      normally be sold by auction.

(f)   Normally all stores and equipment on Field Practice and
      Training Grant charge will remain the property of the unit.
      Transfer of items on charge of Field Practice and Training
      Grant between holders may, however, be authorised by
      the Engineer-in-Chief or the Chief Engineers, where
      considered necessary in the interests of service.




                                                               57
Accounts
(7)

      a)   Officer-in-Charge of Field Practice and Training Grant will
           arrange, through the CDA concerned for the amounts that
           have been allotted to them to be paid into a branch of the
           State Bank of India to be handled as an ordinary current
           account. In cases where this is not found convenient,
           cash assignments for the amounts involved will be
           arranged for on civil treasuries. The allotments will be
           operated upon by means of cheques, which in the latter
           case, will be provided by the C.D.A. concerned from
           whom the required number of cheque books should be
           obtained. Should it be necessary for an allottee to make
           payments at a treasury other than that at which his
           assignment has been made, a transfer of the necessary
           funds can be arranged by the Civil Accountant General
           concerned on application through the C.D.A.

      b)   When a unit moves from one Command to another, it will
           surrender the unspent balance of the allotment to the
           Chief Engineer of the Command in which it was located
           and apply for a new allotment from the Chief Engineer of
           the Command into which it has moved. Chief Engineers
           of Commands will intimate to Army Headquarters
           Engineer-in-Chief's   Branch     (EG-3),   the    amounts
           surrendered and applied for, who will then make the
           necessary adjustments of funds between Commands.


                                                                    58
c)   All claims which are debitable to the Field Practice and
     Training Grant will be paid by the officers concerned from
     their training grant allotments, all personal claims, e.g.,
     traveling allowances claims, being submitted to the CDA
     concerned for pre audit.

d)   Every officer who draws on a Field Practice and Training
     Grant allotment at a Civil Treasury or a branch of the
     State Bank of India will maintain a cash book. He will also
     maintain a pass book which will be sent to the treasury
     officer or the bank concerned, for completion immediately
     after the close of each month. On return of the book from
     the treasury or the bank, the Officer-in-Charge of Field
     Practice and Training Grant will satisfy himself by
     comparison with his cash book, as to the accuracy of the
     drawings during the month and of the undrawn balance.

e)   All charges for sums exceeding Rs. 25 paid by allottees
     out of their allotments must be supported by the
     prescribed vouchers. Such charges will be subject to the
     usual audit by the Defence Accounts Department. As
     regards charges for Rs. 25 and under, vouchers need not
     be submitted (except in the case of personal allowances,
     traveling claims and demand statements on account of
     repayment issues). All vouchers should be sent by
     allottees to their respective audit officers for audit as soon
     as possible after the expenditure is incurred and in
     advance of the account. The result of audit will be
     enfaced on the vouchers which will then be returned to

                                                                59
           allottees for resubmission with the accounts. Vouchers
           relating to the purchase of non-expendable stores within
           the allotment should be endorsed with a certificate that
           the articles so purchased have been brought on ledger
           charge.

     f)    Quarterly accounts of Field Practice and Training Grant
           will ordinarily be submitted for audit to the audit officer
           concerned as soon after the termination of the quarter as
           possible. Officer-in-Charge of Field Practice and Training
           Grant however, at his discretion and in consultation with
           the CDA, may submit half yearly account, if, for any
           reason such a course is preferable. The CDA will
           complete the audit as early as possible. The account will
           be prepared by each allottee on the appended form: it will
           be supported by the prescribed vouchers and the
           following certificate signed by the Officer-in-Charge of
           Field Practice and Training Grant :

Certificate " All items of expenditure in this account are bonafide
disbursements made for Field Practice and Training purposes, and
are properly chargeable to the Field practice and Training Grant. "




                                                                      60
Statement of items of Expenditure debitable to the Field Practice and
Training Grant of_________________

(Debtor) Receipt                    (Creditor) Expenditure

From      On what Amount            To whom     On what Amount
Whom      account                               account

                      Rs.    P.                              Rs.   P




       Grand Total of Expenditure

Accounts should ordinarily be rendered quarterly.

(Amounts disputed on or before and after 31st March should be
shown separately).

Estimates

(8)    Periodical estimates will be submitted by the Chief Engineers,
       Commands and the Commandants, College of Military
       Engineering through the Controllers of Accounts concerned, to
       Army Headquarters, Engineer-in-Chiefs Branch as per details
       to be published in Army Orders from time to time. The
       estimates submitted by the Chief Engineer of Commands,
       should be the consolidated estimates in respect of all engineer
       training establishments/units other than the College of Military
       Engineering.

                                                                       61
(9)   Officers to whom an allotment has been made by the Engineer-
      in-Chief will submit the periodical budget reports, on the dates
      specified, to Army Headquarters (Engineer-in-Chiefs Branch)
      (EG-3).

      a)    Preliminary Report for the current financial year -- August

      b)    Preliminary Revised Estimates for the current financial
            year and forecast estimate for the ensuing financial year -
            30 October.

      c)    Revised Estimates for the current financial year and
            Budget estimates for the ensuing financial year (i.e.
            corrections to (b) above)     10 December.

      d)    Modified Appropriation 28 February.

      e)    Amount surrendered to Government on 31st March in
            accordance with sub para 2 below. 30 April.

      f)    Details of outstanding claims as per sub para 3 below - 30
            April.

      Any amounts not actually disbursed by allottees on 31st March
      of each year, from the cash assignment arranged at civil
      treasuries or the accounts opened in their favour in the State
      Bank of India, will be refunded into the treasury by that date.

      Allottees are particularly enjoined to ensure the prompt
      settlement of all claims and their inclusion in the accounts
      before 31st March. Charges incurred before 31st March but
      which through unavoidable causes, could not be brought to
      account by that date, will be met by the allottees out of the Field
      Practice and Training Grant for the next financial year. The
                                                                        62
allottees will render by 30th April a report in respect of all such
cases to Army Headquarters (Engineer-in-Chief's Branch) from
which they received the allotments.




                                                                63
Technical               Training        and         Instructional
Equipment Grant - Corps of Signals

[Authority:       Appendix – 3 FR Part II]

Allotment of Grant
(1)   The Technical Training and Instructional Equipment Grant is a
      grant made available to the Signal Officer-in-Chief in the
      Defence Service Estimates, to enable him to exercise
      administrative control over training of the Corps of Signals and
      its expenditure. The total allotment for this grant is allotted in
      bulk to the Signal Officer-in-Chief at the beginning of each
      financial year.

(2)   Soon after the Demands for Grants are presented in the
      Parliament, the Signal Officer-in-Chief will make allotment from
      this sum to the Chief Signal Officers, Commands, Inspector of
      Signal Trades Training, the Commandants, Military College of
      Telecommunication Engineering, Army Headquarters Signals,
      Army HQ EDP Centre, Signal Groups, Chief Air Formation
      Signal Officer, DSI and any other establishment and units he
      deems necessary, retaining such reserves as he may deem
      necessary for subsequent allotments. The Chief Signal Officers,
      Commands, (as also CSO/DCSO of Corps/Area, Commandant,
      Army Headquarters Signals, CAFSO, DSI and ISTT in respect
      of units under their jurisdiction) may sub-allot part or whole of
      the sum allotted to them to signal units and the units/sections
      affiliated and under command of signal units or in our

                                                                      64
      expenditure on behalf of signal units under their control in
      connection with the training of Signal units, on as required
      basis. These allotments will be treated as "Provisional" and no
      expenditure against the allotment can be incurred until the
      Demands for Grants are voted by the Parliament and the
      connected Appropriation Bills are assented to by the President.
      Expenditure in the first instance will be restricted to the extent
      authorised to be incurred on "-Vote on Account" which is
      sanctioned by the Parliament, pending the detailed examination
      of the Demands for Grants. The provisional allotments will be
      confirmed soon after the Demands for Grants are finally voted
      by the Parliament and the connected Appropriation bill is
      assented to by the President.

Expenditure

(3)   Expenditure from this Grant may be incurred in connection with
      the provision fabrication and maintenance of instructional
      equipment and training aids for training in technical categories,
      and for the purchase of signal stores and equipment pursuant
      to the efficient training of the Corps of Signals. The following
      are the legitimate charges debitable against this Grant:

      a)    Purchase of electronic, electrical and technical equipment
            including audiovisual electronic training aids for training
            purposes.

      b)    Purchase and binding of technical journals and their back
            numbers, technical books, reference books and technical
            reprints from Indian National Scientific Documentation

                                                                      65
     Centre (INSDOC) or any other agency.

c)   Purchase of electronic, electrical and other components
     of equipment including hardware required for training
     aids, exploded models and projects.

d)   Equipping, renovating and modernising of laboratories
     with items not provided by normal sources of supply.

e)   Purchase of timber and payment of its sawing charges,
     paints and varnishes for making of training aids when not
     obtainable from other sources.

f)   Purchase of signal stores / training equipment not
     authorised on PET.

g)   (i) Incidental expenses involved in carrying out technical
     tests and exercises,

     (ii) Incidental and other expenses such as, purchase of
     test equipments, instruments, components and materials
     handling and miscellaneous charges payable to customs
     authorities for the release of new signal equipments
     received free of cost from abroad for trials and cost of
     technical services such as anodising / welding for carrying
     out technical tests and trials of signal equipments or
     items, not payable from any other grant.

h)   Purchase    of   stationery   used    for   technical   tests,
     duplicating / printing of technical precise, technical notes,
     technical training forms and payment for its duplicating
     materials and printing and binding charges.

i)   Purchase of stationery for the printing of Technical News
                                                                66
     letters (JMTDP).

j)   Making zinco-line blocks for circuit diagrams and payment
     of the charges for printing diagrams from zinco-line
     blocks.

k)   Purchase of water colours, mapping nibs, coloured inks
     and high grade drawing paper for training of draughtsman
     and for preparing the training aids.

l)   Purchase of coal etc., for smith shop in connection with
     training in signal trades not exceeding 3 percent of the
     individual units allotments.

m)   Payment of expenses involved in preparation of technical
     training aids, exploded models, diagrams, charts and
     slides for technical training and demonstration.

n)   Line construction stores when not obtainable from other
     sources.

o)   Purchase of items of stationery for the conduct of
     Technical Training at training centres and signal units.

p)   Repair charges and contractor service charges of
     installation of equipment purchased out of this grant only.

q)   Purchase of prizes for technical training and competitions
     to the extent of Rs. 300/- for a major signal unit and Rs.
     100/- for a minor signal unit in a training year.

r)   Payment of fees for technical training of officers / JCOs /
     OR at civil institutions or participation fees in seminars of
     a technical nature to the extent of Rs. 5000/- per head

                                                                67
            under sanction of DCOAS.

(4)   The    items     authorised        on   the   PET/WET   on   the
      units/establishments except expendable items when essentially
      required, will not be purchased out of this grant.

(5)   The expenditure involved will be debitable to Main Head IIB(e)
      of the Defence Services Estimates.

(6)   The items mentioned in Paragraph 3 above are only typical
      examples and are by no means exhaustive and provided the
      canons of financial propriety are not violated, the Officers-in-
      Charge of Technical Training and Instructional Equipment
      Grant can, with the concurrence of Signal Officer-in-Chief/Chief
      Signal Officers Commands sanction any charge not specifically
      mentioned above, which he considers necessary for the training
      of Corps of Signals and which would otherwise require the
      sanction of the Government of India, Signal Officer-in-Chief can
      issue ex-post facto sanction for amounts within monetary limits
      of this financial powers in respect of this grant.

Expenditure
(7)   The following are Officers-in-Charge of Technical Training and
      Instructional Equipment Grant for the purposes of sanctioning
      expenditure from the funds allotted to them:

      a)    Signal Officer-in-Chief.

      b)    Chief Signal Officers of Commands (as also CSO/DCSO
            of Corps/Area, DSI, ISTT and CAFSO in respect of units
            under their jurisdiction).


                                                                    68
      c)   Commandant, Military College of Telecommunication
           Engineering, Signal Training Centres, Army Headquarters
           Signals and Army HQ EDP Centre.

      d)   Commanding Officers of Major Signal Units (Major‘s
           command and above) including technical regiments.

Sources of Supply

(8)   Stores, equipment or components purchased from this Grant
      will be obtained from the normal supplying departments (i.e.
      Ordnance) unless the items required are certified "NOT
      AVAILABLE" or "NOT IN ORDNANCE VOCABULARY" in
      which case Signal Officer-in-Chief, Chief Signal Officers of
      Commands (as also CSO/DCSO of Area, the Commandants
      Army Headquarters Signals and Army HQ EDP Centre,
      Commander Signal Groups, CAFSO, ISTT and DSI in respect
      of units under their jurisdiction) and Commandants of Military
      College of Telecommunication engineering and Signal Training
      Centre will be empowered to locally purchase such items or
      accord sanction to units for local purchase. "Not-Available" and
      "Not in Ordnance Vocabulary" Certificate are, however, not
      required to be obtained from the ordnance provided it is
      certified by the indentor that the stores required are of non-
      service and non-ordnance pattern and that no Catalogue/Part
      numbers exist. The monetary limits for each transaction will be
      as shown in paragraphs 9 below. Stores/equipment costing
      over Rs. 20,000/- (Rupees twenty thousand only) should be
      purchased in consultation with Director General of Supplies and
      Disposals.
                                                                    69
Direct Purchase
(9)   Direct purchase of stores and other items mentioned in
      paragraph 3 above when urgently required and when delay is
      detrimental to the training, may be resorted to or sanctioned
      under the provisions of RAI Rule 480 by the under mentioned
      officers upto the monetary limits shown for each transaction:

                                                                    Rs.

(a)   Signals Officer-in-Chief                                      45,000/-

(b)   Chief     Signal    Officers   Commands/Commandant 15,000/-
      Military College of Telecommunication Engineers,
      Mhow.

(c)   Chief Signal Officers, Corps                                  7,500/-

(d)   Commandant, Army (HQrs) Signals, Army HQrs 3,000/-
      Computer Centre, Inspector Signals Trade Training
      Centre,      Real       Time      Processing      System
      Organisation, Dy. Chief Signal Officers, Areas,
      Commanders,         Signal     Groups   and     Chief   Air
      Formation signal Officer.

(e)   Officers    Commanding         Signal   Units    including 1,500/-
      independent Companies Lt. Col.

(f)   Officers    Commanding         Signal   Units    including 300/
      independent Companies - Major



                                                                              70
Accounting of Stores
(10) All Stores received will be accounted for in a separate
     Technical Training and Instructional Equipment Grant ledger in
     accordance        with   instructions   contained   in   Equipment
     Regulations, Part I and on the cover of IAFZ-2286 and relevant
     Army Instructions issued from time to time. Stores ledgers will
     be audited locally by Local Audit Officers of the Defence
     Accounts Department.

(11) A physical check of all items on Technical Training and
     Instructional Equipment Grant ledger charge will be carried out
     once a year. The procedure for carrying out this check and
     adjustment of surplus and deficient items will be as laid down in
     Equipment Regulations, Part I, Para 114 A.

(12) If used for repairs expendable stores will be struck off charge in
     accordance with Equipment Regulations, Part I, Para 104. If
     used on training, they will be struck off charge of the training
     grant, who will indicate the use to which the stores are put and
     their disposal.

(13) Manufactured training equipment or expedients will be brought
     on charge on a separate ledger available for audit scrap which
     cannot be re-used for further training will be sold by auction
     under unit arrangements. The proceeds will be credited to
     Government as miscellaneous receipt under main Head IV, Sub
     Head F.

(14) Stores on Technical Training and Instructional Equipment Grant
     will be condemned when necessary and disposed off as laid

                                                                     71
     down in Equipment Regulations Part I, para 52 and in local
     orders.

(15) Normally, all stores and equipment on Technical Training and
     Instructional Equipment Grant Charge will remain the property
     of the unit. Transfer of items of Technical Training and
     Instructional Equipment Grant between holders may, however,
     be authorised by Signal Officer-in-Chief or the Chief Signal
     Officers Commands / Corps / DCSO who considered essential
     in the interests of service.

Accounts
(16) Officer-in-Charge of Technical Training and Instructional
     Equipment Grant will arrange through the Controller of Defence
     Account concerned for the amounts that have been allotted to
     them, to be paid annually in advance into a branch of the State
     Bank of India, to be handled as an ordinary current account. In
     cases where this is not found convenient, cash assignment for
     the amounts involved will be arranged for on civil treasuries.
     The allotment will be operated upon by means of cheques,
     which in the latter case, will be provided by the Controller of
     Defence Accounts concerned from them the required number of
     cheque books should be obtained. Should it be necessary for
     an allottee to make payments at a treasury other than that at
     which his assignment has been made, a transfer of the
     necessary funds can be arranged by the Civil Accountant
     General concerned on application through the Controller of
     Defence Accounts. In the case of units running in Field Area
     where banking facilities do not exist, the amount will be drawn
                                                                  72
     from the Imprest Account of the unit concerned for which
     specific authority will be obtained from the Controller of
     Defence Accounts concerned. Major signal units will, however,
     claim the allotment as made by the Chief Signal Officers
     Commands both for themselves and the units/sections affiliated
     and under their commands and will be responsible to ensure
     that the amount is correctly spent on authorised items only.

(17) When a unit moves from one Command to another, it will
     surrender the unspent balance of the allotment to the Chief
     Signal Officer of the Command in which it was located and
     apply for a new allotment from the Chief Signal Officers of the
     Command into which it was moved. Chief Signal Officers of
     Commands will intimate to Army Headquarters (Signals-I), the
     amount surrendered and applied for, who will then make the
     necessary adjustments of funds between Commands.

(18) The unexpended amount held by units/establishment on 31sl
     March each year will be refunded to the Government. The
     Signal Officer-in-Chief may, however, readjust the surplus
     amounts in one Command with the requirements of the other
     and Chief Signal Officers may likewise adjust surpluses within
     units in their respective commands.

(19) Every officer who draws on a Technical Training and
     Instructional Equipment Grant allotment will maintain in a cash
     book. In case where the aIlotment is drawn at a Civil Treasury
     or a branch of a nationalised bank, he wiI1 also maintain a pass
     book which will be sent to the treasury officer or the bank
     concerned for completion immediately after the close of each
                                                                    73
     month. On return of the book from the treasury or the Bank, he
     will satisfy himself by comparison with his cash book, as to the
     accuracy of the drawings during the month end of the undrawn
     balance.

(20) All charges for sums exceeding Rs. 100.00 paid by aI1ottees
     out of their allotments must be supported by the prescribed
     vouchers. Such charges will be subject to the usual audit by the
     Defence Accounts Department. The vouchers should be sent
     by aIlottees to their respective audit officers for audit along with
     the statement of account quarterly. As regards charges for Rs.
     100.00 and under, vouchers need not be submitted Vouchers
     relating to the purchase of non expendable stores within the
     allotment should be endorsed with a certificate that the articles
     so purchased have been brought on ledger charge.

(21) Quarterly accounts of Technical Training and Instructional
     Equipment Grant will ordinarily be submitted for audit to the
     audit officer concerned as soon after the termination of the
     quarter as possible but not later than one month from the last
     day of the quarter. The Controller of Defence Accounts will
     complete the audit as early as possible. The account will be
     prepared by each allottee on the appended form, it will be
     supported by the prescribed vouchers and the following
     certificates signed by the Officer-in-Charge of Technical
     Training and Instructional Equipment Grant.




                                                                       74
       Certificate
       a)   All items of expenditure in this account are bonafide
            disbursements     made    for    Technical     Training   and
            Instructional Equipment purposes and are properly
            chargeable to the Technical Training and Instructional
            Equipment Grant.

       b)   The non-expendable stores         purchased have been
            brought on ledger charge.

       c)   Statement of Items of Expenditure debitable to the
            Technical Training and Instructional Equipment Grant of
            _______ for the quarter ending __________.

Debtor) Receipt                      (Creditors) Expenditure

From        On what Amount           To        On        what Amount
whom        account                  whom      account
                       Rs.   P                                  Rs.   P




                                     Grand      total      of
                                     expenditure

Estimate
(22) Periodical estimates will be submitted by the Chief Signal
       Officer of Commands and the Commandants, Military college of
       Telecommunication Engineering, Signal Training Centres, Army
       Headquarters, Army HQ EDP Centre, the Chief Air Formation
       Signal Officer~, DSI and the units directly under the control of

                                                                          75
      Signal Officer-in-Chief through the Controllers of Defence
      Accounts concerned to Army Headquarters, General Staff
      Branch (Signals) as per details given below:

(a)     Preliminary Report for the current financial 1st August.
        year

(b)     Preliminary   Revised     Estimates   for    the 20th October
        current   financial   year    and     Forecast
        Estimates for the ensuing financial year.

(c)     Revised Estimates for the current financial 151 December
        year and Budget Estimates for the ensuing
        financial year (i.e. review of return at (b)
        above).

(d)     Modified Appropriations                          20t February

      The estimates submitted by the Chief Signal Officers of
      Commands should be the consolidated estimates in respect of
      all signal training establishments / units other than Military
      College of Telecommunication Engineering, Signal Training
      Centres, Army Headquarters Signals, Army HQ EDP Centre
      and units directly under the control of Signal Officer-in-Chief
      and DSI will submit it separately for each Command in respect
      of units under him.

(23) Officers to whom an allotment has been made by the Signal
      Officer-in-Chief will submit the periodical budget estimates to
      Army Headquarters, General Staff Branch (Signals I).

(24) Any amounts remaining undisbursed with allottees on 31st
                                                                        76
     March of each year in the cash assignment arranged at Civil
     treasuries of the accounts opened in their favour in the State
     Bank of India, will be refunded into the treasury.

(25) Allottees are particularly enjoined to ensure the prompt
     settlement of all claims and their inclusion in the accounts
     before 31st March. Outstanding payments at the close of a
     financial year pertaining to that or previous financial years,
     which could not be settled due to unavoidable circumstances,
     will be paid out of Technical Training and Instructional
     Equipment Grant allotted for subsequent financial years without
     referring to Army Headquarters, General Staff Branch (Signals-
     I). Amount required to meet such payments will, however, be
     included in the periodical estimates submitted to Army
     Headquarters as per para 22 above.




                                                                  77
Amenity Grants

[Authority: DSR (Unit Allowance)]

(1)   (a)   Amenity Grants will be paid as follows to units depending
      on their strength in two equal installments, one after 1 s! April
      and the other after 1st October each year provided they have
      not received a notification of disbandment up to the date of their
      claims:

      a)    Strength up to 100 Rs. 15.00 per capita

      b)    Strength between 101 -200 Rs. 10.00 per capita subject
            to a minimum of Rs. 1500.

      c)    Strength between 201 -800 Rs. 8.00 per capita subject to
            a minimum of Rs.2000.

      d)    Strength 801 and above Rs. 5.00 per capita subject to a
            minimum of Rs.6400.

      (b)   Military Hospitals which have not received any notification
      of disbandment on the date of submitting the claim will draw in
      two installments as indicated below, a grant of Rs. 1.50 per bed
      based on the authorised number of beds. The grants will be
      drawn by Os.C Hospitals to provide the patients those
      amenities which are not available from the Red Cross or other
      sources :

      i)    75 paise per bed on or after 1st April each year.

      ii)   A further 75 paise per bed on or after 1st October each
            year.


                                                                     78
(c)   GHs/CCSs, Mob Fd. Hosps. and Base Hospital will be
treated as Military Hospital and will draw amenity grants of
Rs.1.50 per capita in two instalments as indicated in Clause (b)
(i) & (ii) above, based on average number of in patients during
the six months preceeding the date on which the grant is
claimed".




                                                              79
Amenity Grants: TA Units

[Authority: DSR (Unit Allowance)]

(1)     Amenity grants will be paid to Territorial Army Units already
        raised depending on their strength in two equal installments,
        one after 1st April and the other after 1st October each year
        provided they have not received any notification of disbandment
        up to the date of submission of the claim:

a)      Urban        Units: At half the appropriate rates laid down in rule
                            2(a) above.

b)      Provincial          At one-fourth of the appropriate rates laid
        Units:              down in rule 2(a) above.

Note:            Embodied T A units will draw the same rate soft per
                 capita grants as per regular army unit with effect from
                 the date of their embodiment.

Scales of amenity grant for troops

Preamble -The provisions of this Instruction will apply to JCOs, WOs,
NCOs, ORs, Boys, enlisted Nurses (not of officers' rank) and
Reservists of the following category of Units:

(i)     Regular Army (including Gorkha units)

(ii)    Personnel of the Regular Army seconded to NCC and T A
        units.

(iii)   Personnel of the Territorial Army units.

(iv)    Defence Security Corps Personnel employed with the Army.

                                                                         80
(v)     Civilian Personnel of Non-Gazetted rank in units/formations and
        MES employed in operational roles.

Section I: Amenity Grants

Cash Grants
(1)     These amenity grants will be admissible as set out in para 2
        below. These will finance the provision of sports gear, indoor
        games, all regarding material including recreational literature,
        radios,    gramophones,     gramophone       records,       musical
        instruments and anything that helps in the well being and
        morale of the soldiers, which is not supplied by Government
        and which the soldiers cannot themselves provide. Besides the
        above amenities, television may also be provided in selected
        remote units at the discretion of the A.H.Qs. Tape recorders
        may similarly be purchased out of the amenity grant in lieu of
        gramophones/gramophone records.

(2)     (a) Amenity grants will be paid as follows to units depending on
        their strength in two equal installments, one after 1st April and
        the other after 1st October each year provided they have not
        received a notification of disbandment up to the date of their
        claims:

(i)     Strength upto 50       Rs. 8.00 per capita

(ii)    Strength    between Rs. 8.00 per capita for the first 50 and
        51-100                 7.00 per capita for the remainder.

(iii)   Strength    between Rs. 6.00 per capita subject to a minimum


                                                                         81
        101-200              of Rs.750/-.

(iv)    Strength 201 and Rs. 5.00 per capita subject to a minimum
        above                of Rs.1200/- and maximum of Rs.4000/-

Enhance Rates from the Financial Year 2005-06 onwards vide MOD
No.15(93)83/D(res)/I&C/2005 dated 23.8.2005.

(i)     Strength upto 100    Rs. 75.00 per capita

(ii)    Strength    between Rs. 60.00 per capita subject to minimum
        101 – 200            of Rs.7500/- .

(iii)   Strength    between Rs.45/- per capita subject to minimum of
        201-800              Rs.10,000/-

(iv)    Strength 801 and Rs.30/- per capita subject to minimum of
        above                Rs.30,000/-.




                                                                  82
Note1:     Detachments of units will not be reckoned as small
           units; however, in the case of detachments which are
           maintained independent of the parent units, sanction
           of Army Headquarters, Adjutant General's Branch
           (PS-5) will be obtained before submission of the
           claims.

Note 2 :   If due to an increase in the authorized strength of a
           unit, during the financial year, the grant drawn under
           operation of para 2(a) above and/or para 4 below
           exceeds the grant to which the unit would have been
           entitled had the strength remained at the increased
           figure from the very beginning. The maximum grant
           will be restricted to that which would have been
           payable to them if the authorized strength stood at
           the increased figure from the very beginning of the
           year.

     (b) Military Hospitals which have not received any notification
     of disbandment on the date of submitting the claim will draw in
     two installments as indicated below, a grant of Rs.3/- per bed
     based on the authorized number of beds. The grants will be
     drawn by OsC Hospitals to provide the patients those amenities
     which are not available from the Red Cross or other sources:

             (i) 25 paise per bed on or after 1st April each year.

             (ii) A further 25 paise per bed on or after 1st October
                   each year.

                                                                     83
        (c) GHs/CCSs, Mob Fd. Hosps and Base Hospitals will be
        treated as Military Hospitals and will draw amenity grants of 50
        paise per capita in two installments as indicated in para 2(b)(i)
        and (ii) above, based on average number of patients during the
        six months preceding the date on which the grant is claimed.

Reserve
(3)     The following reserves are sanctioned each year to cover
        expenditure in special cases and for special purposes, e.g.
        furnishing above Q.M.G. Scale of clubs, institutes and quiet
        rooms, additional gramophone records, recreational literature in
        Indian languages and miscellaneous amenity stores:

                                                  Rs.

(a)     Army Headquarters Reserve                 1,30,000/-

(b)     HQ Southern Command Reserve               6,000/-

(c)     HQ Eastern Command Reserve                6,000/-

(d)     HQ Western Command Reserve                6,000/-

(e)     HQ Central Command Reserve                6,000/-

(t)     HQ Northern Command Reserve               6,000/-

Note:        Expenditure      from   Command       Reserve     will    be
             sanctioned by GOsC-in-C of the Commands with the
             concurrence of their Financial Advisers.



                                                                       84
Section II: General

Submission of Claims

(4)      (a) Cash grants referred to in para 2 above will be claimed from
         the Controller of Defence Accounts concerned.

         (b) The per capita grant will be based on authorized
         establishment of the units which must be indicated on the
         contingent Bill (IAFA-115). Where a definite proportion has
         been laid down in the establishment to employment of civilians
         in lieu of combatants the amenity grant will be claimed on the
         basis of the strength of combatants, non-combatants enrolled
         and boys only.

         (c) Units in the process of being raised will draw per capita
         grants as follows:

(i)      If raised before 1st July of a financial In full
         Year

(ii)     If raised between 1st       July and 30th Three fourths.
         September of a financial Year.

 (iii)   If raised between 1st Oct. And 31st Half
         December of a financial year.

(iv)     If raised between 1st January and 31st Quarter
         March of a financial year

         (d)    Command Reserves referred to in para 3 above will be
         claimed from the CDA concerned.


                                                                       85
(e)   Expenditure from Army HQ Reserve is permissible for
financing special amenity measures which may be beyond the
means of HQ Commands. Detailed projects may be submitted
to AG's Branch (PS-5), who may, if the projects are approved
arrange to release the money in consultation with the Ministry
of Defence (Finance).

(f)   Static units such as Schools of Instructions will draw the
per capita grant for their permanent establishment plus the
authorized strength of trainees. Recruiting Officers, Assistant
Recruiting Officers, Extra Assistant Recruiting Officers and
Transit Camps/Staging Camps will draw the per capita grant for
their permanent establishment and for the average daily
number of troops passed through the Recruiting Centres /
Transit Camps / Staging Camps during the six months
preceding the date on which the grant is claimed.

(g)   Regimental Training Centres, which are imparting training
to Reservists and Recruits trainees will draw amenity grant at
normal rates on the average daily number of trainees who
turned up for training during the six months preceding the date
on which the grant is claimed.

(h)   Small units with a strength of 100 or less which have not
received any notification of disbandment up to the date of
submission of the claim will draw the full per capita grant
referred to in para 2 above in one installment.

(i)   High Altitude Warfare School, Gulmarg, will receive a
special grant of Re. 1 per capita for the instructional staff and
the trainees, irrespective of whether notification of disbandment
                                                               86
      is received on or before the date of submission of the claim.

      (j)   Newly raised Training Centres may claim first installment
      of their entitlement of the grant soon after their raising on the
      basis of authorized strength (excluding recruits). The second
      installment will, however, be claimed on the basis of average
      daily number of troops (including recruits) during the six months
      preceding the date on which the grant is claimed. In case the
      Training Centre has not completed six months' existence, the
      grant will be claimed on the average number of troops
      (including recruits) for the period of actual existence of the
      Training Centre.

Stores and Equipment

(5)   Stores and equipment will be purchased from the open market.

Accounting
(6)   Formation / Units will keep a proper record (i.e. supporting
      voucher and other documents) of all expenditure incurred from
      the grant drawn or given from Army Headquarters Reserve
      under this AI. All welfare and amenity stores purchased from
      the grants will be treated as public property and accounted for
      accordingly. Cash and stores accounts will be subject to audit
      by the CDA concerned under normal rules. Separate ledgers
      and accounts will be maintained for these welfare grants and
      stores. This will also be applicable to units in operational areas
      who will forward extracts of the cash book maintained by them
      to the CDA concerned together with a treasury receipt for any
      unexpended balances shortly after the close of the financial
                                                                      87
      year along with a certificate that all stores purchased therefrom
      have been brought on ledger charge.

(7)   All amenity stores purchased under this AI when rendered
      unserviceable and old newspapers / periodicals will be
      disposed of locally. The sale proceeds will be credited to
      Government and the Treasury receipts will be forwarded to the
      CDA concerned for adjustment.

(8)   Unexpended balance of amenity grant on 31st March of a
      financial year will be paid into the Treasury for credit to
      Government and Treasury receipts forwarded to the CDA
      concerned.

(9)   The procedure for dealing with damages or losses of welfare
      and amenity stores will be the same as for other Government
      stores.

(10) Disbanding formations / units will deposit unexpended balance
      of the per capita grants together with the sale proceeds of
      serviceable and unserviceable stores purchased out of the per
      capita grant into the treasury for credit to Government and
      treasury receipts forwarded to CDA concerned. The stores
      should be disposed as other Government stores.

Section III: Territorial Army
(11) Amenity grants will be paid to Territorial Army units already
      raised as follows depending on their strength in two equal
      installments, one after 1st April and the other after 1st October
      each year provided they have not received any notification of
      disbandment up to the date of submission of the claim:
                                                                     88
a) Urban Units          At half the appropriate rates laid down in para
                        2(a) above.

b) Provincial Units At one-fourth the appropriate rates laid down
                        in para 2(a) above.

(c)     Urban and Provincial units in the process of being raised will
draw the appropriate per capita grants under clauses (a) and (b)
above on the same basis as indicated in para 4( d) above.



Note:        Embodied TA units will draw the same rates of per
             capita grant as for Regular Army units with effect
             from the date of their embodiment.

(12) A Territorial Army Reserve of Rs.15,000/- is placed at the
        disposal of the Headquarters Command as under:

                                                             Rs.

(a) HQ Southern Command                                      3000/

(b) HQ Eastern Command                                       3000/

(c) HQ Western Command                                       3000/

(d) HQ Central Command                                       3000/

(e) HQ Northern Command                                      3000/




                                                                     89
Note:        Expenditure from TA Reserve will be sanctioned for
             TA units by the GOsC-in-C of the Commands with the
             concurrence of their Financial Advisers for purposes
             stated in para 3 above.

(13) The instructions contained in paras 4 to 9 of Section II above
        and notes 1 and 2 below apply to the submission of claims,
        purchase of stores and equipment and maintenance of
        accounts.

Note1:       The normal per capita grant mentioned in para 2(a)
             above for the permanent staff including instructional
             staff seconded from the Regular Army will be claimed
             by OsC units in accordance with Section II above.

Note2:       TA units whose strengths are below 75% of the
             authorized strength will claim grants on the basis of
             actual strengths only.

(14) The provisions of this AI will take effect from 15t April 1976.




                                                                       90
Welfare, Amenities and Literature Grant.

[Authority: Appendix – 10, FR Part – II]

Part I - Army
(1)   Cash grants will be sanctioned annually by Government for
      units and formations to finance the provision of sports gear,
      indoor games, literature, radios, gramophones, gramophone
      records, musical instruments and anything that helps in the
      well being and morale of the soldiers which is not supplied by
      Government and which the soldiers themselves cannot provide.

(2)   The grants will be drawn at the rates and under the conditions
      notified annually in Army Instructions.

(3)   All welfare and amenity stores and equipment which will be
      purchased from the open market out of the grants will be
      treated as public property and accounted for accordingly. Cash
      and store accounts will be subject to audit by the C.D.A.
      concerned. When such stores are rendered unserviceable, they
      will be sold locally. The sale proceeds will be credited to
      Government and treasury receipts forwarded to the C.D.A.
      concerned for adjustment.

      Sale proceeds of old periodicals and newspapers etc.
      purchased from the above mentioned grant will also be credited
      to Government and treasury receipts forwarded to the
      respective C.D.A'. for adjustment.

(4)   Unexpended balances of amenity grants at the close of each
      financial year will be paid into the treasury for credit to
                                                                  91
      Government and the treasury receipt forwarded to the C.D.A.
      concerned.

Part II – Navy
(1)   The Welfare and Amenities Grant will be admissible in respect
      of sailors (excluding boys and apprentices under training) of the
      Navy whether serving afloat or ashore, in India or overseas,
      and D.S.C. personnel attached thereto.

(2)   Method of Drawal of Welfare and Amenity Grant

      a)   Cash     Grants    to     ships,     Establishments,        Naval
           Hospitals/Sickbays: Cash grants will be drawn by the
           Commanding Officer, through his own public cash or that
           of any base Supply Officer. Disbursements will be
           supported in the cash accounts by vouchers signed by
           the..   Commanding         Officer    who     will     specifically
           acknowledge them as amenity grants and will certify the
           authorised strength or the authorised number of beds in
           the case of Naval Hospitals / Sickbays on which the claim
           is based. In the case of grants drawn in respect of ships
           partly in full commission and partly in the Reserve Fleet or
           under care and maintenance or undergoing refit the
           Commanding Officer will also certify the period during the
           quarter for which the ship remains in full commission.
           Ships in full commission will draw the grant on the borne
           strength as on the first day of each quarter less the
           number     of   sailors   earmarked     for    draft    and    the
           Commanding Officers will certify to this effect on the

                                                                           92
     claim. In the case of the grant for the sailors in U.K., the
     Captain, Naval Barracks will furnish to the High
     Commissioner for India in U.K. a certificate showing tile
     number of sailors home in his books on the 1st April and
     on the 1st October who are in U.K. on those dates and
     the High Commissioner will pay the required amount and
     charge it to Major Head 80, Defence Services Effective
     Navy, Sub Head G.

b)   Reserve with Naval Headquarters:            A reserve of the
     grant to be held at the disposal of Naval Headquarters will
     be      sanctioned   by   Government    normally    to   cover
     expenditure in special cases and for specific purposes
     (e.g.    light   furnishings   above   Q.M.G.'s    scales   for
     recreational rooms and sailors' clubs, the provisions of
     recreational literature; hiring of recreational films for ships
     when they go out to sea on naval exercises etc.). Grants
     from the Reserve are to be paid by the C.D.A. (N) on the
     authority of sanctions by the Chief on the Naval. Staff.

c)   Literature Grant: This grant will be used for the purchase
     of suitable reading material from the open market and will
     be drawn in the same manner as Welfare and Amenities
     Grant in two instalments on 1st April and 1st October at the
     rates laid down in Naval Instructions from time to time.

d)   Welfare, Amenities and Literature Grant in respect of
     Defence Security Corps platoons attached to Naval
     Establishments:           Claims will be raised by the
     Commanding Officers of the platoons on the same basis
                                                                 93
           as for sailors and will be paid by the C.D.A. (N). A
           separate cash book and store register will be maintained
           to account for expenditure out of this grant.

      e)   Welfare, Amenities and Literature Grant in respect of
           Naval sailors attached to National Defence Academy:
           Claims will be raised by the Commandant of the Academy
           on the same basis as for sailors of the shore
           establishments and will be paid by the C.D.A.(N). A
           separate cash book and store register will be maintained
           to account for expenditure out of this grant.

(3)   The purposes for which the grant will be utilised are laid down
      in Regulation No. 10 of Navy (Pay and Allowances) Regulations
      -1966.

(4)   Grants not expended before 31st March will be refunded to
      Government.

(5)

      a)   All purchases will be made direct by the Commanding
           Officer concerned but in making these purchases it will be
           ensured by obtaining quotations or tenders that they are
           made at the cheapest rate.

      b)   Ships and establishments will keep proper records of the
           expenditure incurred out of the grants drawn supported by
           necessary vouchers. It will be particularly noted that all
           grants drawn by the Commanding Officer as well as
           grants made from the Naval Headquarters Reserve are to
           be treated as public cash. Commanding Officers will be

                                                                   94
            responsible for the maintenance of proper cash and store
            accounts. Separate cash book and store ledger will be
            maintained in respect of Defence Security Corps
            platoons. Audit of these accounts will be carried out by
            the C.D.A.(N) under normal rules. Any stores or welfare
            and amenity articles purchased from these grants will be
            brought on ledger charge as Government equipment and
            will be accounted for in a separate ledger.

      c)    All amenity stores purchased out of this grant when
            rendered unserviceable and old newspapers / periodicals
            will be disposed of locally. The sale proceeds will be
            credited to Government and the Treasury Receipt will be
            forwarded to the C.D.A. (Navy), Bombay.

      d)    The procedure for dealing with damages to or loss of
            welfare and amenity stores will be the same as for other
            public equipment.

      e)    In the case of a ship or establishment which pays off, any
            unexpended balance of cash grants will be credited to
            Government under advice to the C.D.A.(N). Amenity
            stores purchased from this grant will be returned to Naval
            Store Officer who will arrange for their auction and for
            credit to the Government of the proceeds under advice to
            the C.D.A.(N).

Part III – Air Force
(1)   Cash grants at per capita rates notified in AFls are sanctioned
      for each financial year for financing the provision of sports gear,

                                                                       95
      indoor games, literature, radios, gramophones, gramophone
      records, musical instruments and anything that helps in the well
      being and morale of the airmen and which is not supplied by
      the Government or which the airmen cannot themselves
      provide. The claims are to be based on their strength as per
      their permanent establishment plus in the case of training
      centres, transit camps etc. the authorised strength which they
      are designed to hold. In cases where the actual strength of a
      unit is more than 10% below the sanctioned strength, the claim
      for per capita grant will be based on the actual strength. Air
      Force Hospitals which have not received any notification of
      disbandment on the date of submitting the claim will draw the
      cash grant in installments at the rates and dates laid down in
      Air Force Instructions, based on the number of beds. The
      grants will be drawn by the Commanding Officers Hospitals to
      provide the patients those amenities which are not available
      from the Red Cross or other sources. The contingent bills,
      which should show the authorized and actual strengths, will be
      paid out of the public fund and submitted in support of the cash
      accounts made there from.

(2)   A reserve of the grant to be held at the disposal of Air
      Headquarters is sanctioned by Government annually to cover
      expenditure in special and urgent cases and for specific
      purposes (e.g. furnishings above Q.M.G's scales for clubs,
      institutes   and   messes,   additional   gramophone   records,
      recreational literature in Indian languages and miscellaneous
      amenity stores). Grants from the Reserve will be claimed by

                                                                    96
      units in the same manner as in Para (i) above but on separate
      contingent bills.

(3)   Literature Grant:       The Grant will be used for the purchase
      of suitable reading material from the open market and will be
      drawn in the same manner as Welfare and Amenities Grant in
      instalments at the rates and dates laid down in Air Force
      Instructions from time to time.

(4)   Stores and Equipment: Purchases of amenities may be
      made locally by units up to their entitlements in accordance with
      instructions issued from time to time.

(5)   Accounting:

      a)    The Officer-in-Charge A.C.E.S. Grant appointed by the
            Commanding Officer will be responsible for the receipt,
            custody, issue and accounting of funds for which purpose
            he will maintain a cash book (IAFA-125). The amount
            drawn from the public fund will be debited in the cash
            book supported by IAFF(F) 1508 in duplicate. All
            expenses will be credited in the cash book supported by
            IAFF(F) 1509 in duplicate and other vouchers received
            from the firms concerned.

      b)    All receipt and payment vouchers during the financial year
            will be consecutively numbered and prefixed by the letter
            'R' and 'P' respectively. A fresh series will be commenced
            with effect from 1st April each year.

      c)    At the end of each month, the debit and credit columns
            will be totalled and the balance of cash in hand or at Bank
                                                                     97
     entered on the credit side of the cash book and carried
     forward to the next month. The Commanding Officer will
     physically verify and balance in cash and obtain a
     certificate from the bank for verification of the bank
     balance. The Commanding Officer after agreeing the
     balances in cash and at bank (by preparing a bank
     reconciliation   statement)    will   sign   the   following
     certificates:

     "The cash book balances are correct and in agreement
     with the cash in hand and the cash at bank".

d)   The stores purchased from the grant will be treated as
     public property and accounted for accordingly. For this
     purpose the Officer-in-charge A.C.E.S. grant will maintain
     a manuscript property register (as per proforma given in
     Annexure to this Appendix) where a page (or more) will
     be allotted to each article. The loan card will be given a
     serial number from a manuscript loan card register which
     will be maintained in alphabetical order.

e)   Recoveries for loss or damage will be affected at cost
     price and debited in the cash book supported by I.A.F.O-
     440-B in triplicate. The original copy of I.A.F. (Q) 440-B
     will support the entry in the cash account, the duplicate
     will support the entry in the loss or write off column of the
     property book and triplicate will be handed over to the
     individual charged for loss or damage as his receipt.

f)   Stock will be verified half-yearly on 31st March and 30th
     September each year. Surplus revealed will be brought
                                                                98
           on charge in the property book. Deficiencies revealed will
           be brought to the notice of the Commanding Officer who
           will investigate the loss and authorise write off or recovery
           from the individuals responsible for the loss. The details
           regarding loss or write off will be noted in the property
           book. A certificate that stock-taking was carried out will be
           signed by the Stock-taking Officer on the face of each
           sheet.

      g)   The cash book, the vouchers supporting the entries in the
           cash book, the property book and any other documents or
           accounts relating to ACES grant will be subject to audit by
           the CDA(AF).

      h)   At the end of financial year, the balance of cash in hand
           and at bank will be surrendered to the Unit Accountant
           Officer / Imprest holder who will debit the amount in his
           public fund account under intimation to the C.D.A. (A.F.),
           Dehradun.

      i)   A statement of account will be prepared on IAFF(F) ISO1
           which will be an exact copy of the original cash book. The
           statement duly countersigned by the Commanding Officer
           together with original copies of all vouchers will be
           forwarded to the C.D.A. (AF) in the first week of April
           each year. The cash book and duplicate copies of
           vouchers will be retained at the unit for disposing of any
           audit objections raised by the C.D.A. (AF).

(6)   Disbanding units:      In     the     case     of     disbanding
      units/formations, any unexpended balance of cash grant
                                                                     99
(including the sale proceeds of stores) will be credited to
Government and the treasury receipt forwarded to the C.D.A.
(AF) along with the statement of account. Stores will be
disposed of to the highest bidder by public auction by the
Commanding Officer and the sale proceeds credited to
Government. Expenditure on advertisement of auction if
incurred will be met out of public funds (unit contingent grant).
Proceedings of the auction, which wouId contain the names of
the bidders and the amounts bid by them, will support the saIe
proceeds of the auction. Items which cannot be soId at the
auction for want of bidders are to be forwarded to the nearest
Air Force Station by using Military credit notes. The receiving
unit will bring on charge the stores on its ACES property book.




                                                              100
                                                                                         AFI. 6/S/58

                                        ANNEXURE

               (Referred to in clause (v) (d) under Pt. ill Air force)

                                      A. C.E. S. GRANT

                                                                                Property register

        ________                ___________                           _________________

        (a)                     (b)                                   Article            (c)



        __________________________

        Signature of Officer-in-Charge

        A.C.E.S. Fund.

S.No.   Date   From   On        Denom    Quantity                     Value   Purchase         CB          Remarks
               whom   what                                            per                      Voucher
               to     account                                                                  number
               whom



                                         Recd.      Loss    Balance           Total   Value
                                                    or                        value   to
                                                    write                             date
                                                    off


(d)     (e)    (f)    (g)       (h)      (i)        (j)     (k)       (l)     (m)     (n)      (o)         (p)




                                                                                                     101
Allowances            and           Monetary        Grants         for
Reservist Training Centres/ Units

[Authority:        DSR (Unit Allowance)]
(1)   Training centres/units carrying out reservist training will be
      entitled to the following monetary grants:

      a)    Training grant at the rate of one rupee per reservist in the
            year he is called up.

      b)    Educational grant at the rate of twelve paise per reservist
            called up in any one year.

      c)    Technical training grant at the rate of ten rupees per
            reservist belonging to technical trades from the Corps of
            Engineers, Signals and E.M.E. in the year he is called up.

(2)   Unexpended balances of the grants will be paid into the
      treasury at the close of each financial year for credit to
      Government and the treasury receipt forwarded to the C.D.A.
      concerned.




                                                                     102
Catering Grants for the A.S.C. Centre (North)

[Authority:          DSR (Unit Allowance)]

      Grants for meeting the actual expenditure incurred on the items
       mentioned below, subject to the maximum limits indicated
       against each, are admissible:

                                                        Maximum per
                                                         annum (Rs.)

(i)   Provisioning    of   foodstuffs   and   other             3,500
expendable stores required for the training of
cooks undergoing various cookery courses held
by the Centre.

(ii) Maintenance of museum, model room an                         300
research Laboratories provided for the training
of cooks.




                                                                   103
Catering Grant for Probationer Nurses

     Probationer Nurses while attending General Nursing course
      conducted at the Schools of Nursing in Armed Forces Hospitals
      will be entitled to the following measures:

      a)      Issue of rations mentioned in Appx. 'A' for each batch of
              151 year Probationer Nurses (once a year per school of
              Nursing).

      b)      Allotment of a per capita catering, grant of Rs. 5/- per
              course to meet   expenditure on the provisioning of food
              stuffs, including condiments and other expendable and
              non-expendable stores required for training of the 1st year
              Probationer Nurses".

                            APPENDIX 'A'

Items of Ration.

(a)   Dry-provisions

      (i)     Barley      0-400 KG

      (ii)    Sago        1-200 KG

      (iii)   Dalia       1-200 KG

      (iv)    Oats        1-200 KG

      (v)     Custard     0-400 KG

      (vi)    Arrow root 0-400 KG

      (vii) Sugar         1-200 KG

      (viii) Tea          0-400 KG

                                                                      104
      (ix)   Coffee         0-400 KG

      (x)    Maida          0-400 KG

      (xi)   Suji           0-400 KG

      (xii) Rice            2-400 KG

      (xiii) Dal            2-400 KG

(b)   Vegetables and Fruits

      i)     Root vegetables (Potatoes, Onion, Radish, Ginger, Carrot
             etc) - 4 Kg.

      ii)    Leafy vegetables (Cabbage, Spinach assorted, mint
             leaves, Calery leaves etc.) - 4 Kg.

      iii)   Other     Vegetables         (Beans,   peas,   marrow,   Brinjal,
             Tomatoes, Cauliflower etc.) - 4 Kg.

      iv)    Limes - 48 Nos.

      v)     Pepper - 600 gills

      vi)    Salt - 2400 Kg.

(c)   Egg, Milk, Meat etc.,

      i)     Eggs           10 dozens

      ii)    Milk           12 1itres

      iii)   Meat           1,600 Kg.

      iv)    Liver          400 gills

      v)     Fish           800 gills

      vi)    Chicken        2,400 gills

      vii)   Butter         400 gills
                                                                          105
     viii)   Oil        400 gills

(d) Miscellaneous

     i)      Ground nuts            400 gills

     ii)     Jelly                  3 packets

     iii)    Essence of Vanilla     1 Bottle.




                                                106
Signal Works Services Grant

[Authority:         Appendix – 5, FR Part – II]

Allotment of the grant
(1)   The Signal Works Services Grant is a grant made to the Signal
      Officer-in-Chief to improve and maintain the efficiency of Army
      Static Signal Installations including Public Address Section of
      No.1 Army HQ Signal Regt., which is responsible for installation
      and maintenance of PA Equipment provided to it for the various
      National functions like Republic Day Parade, Independence
      Day Ceremony, Investiture Ceremony at Rashtrapati Bhawan,
      Martyrs Day and so on. Funds will be provided and expenditure
      booked under Minor Head. 11-B(i)(I) of the Defence Services
      Estimates.

(2)   Allotment of funds will be made by the Signal-in-Chief to Chief
      Signal Officers, Commands, Comdts Army HQ Signals and
      NCTE and Director of Signals Intelligence in accordance with
      their estimated requirements as far as possible.

Purpose of the Grant

(3)   The Signal Works Services Grant will be utilised for the
      following purposes:

      a)      Purchase of project stores required for the installation of
              Signal equipment and aerial parks in Static Signal
              Installations which have not been provided by Ordnance.

      b)      Purchase of items required to improve and maintain the
              efficiency of
                                                                      107
      c)   Static Signal Installations which are not authorised in the
           equipment tables of units.

      d)   To meet the expenditure involved in the survey,
           installation and heavy repairs of Signal Equipment by
           manufacturers/suppliers on contract basis.

      e)   To meet expenditure on purchase of essential stores for
           Public address equipment used at the National Functions
           by Army HQ Signals.

      f)   To meet the expenditure on minor works in Static Signal
           Installations   for   the    improvement      of   the   Static
           Communication network of the Army.

      The term 'Project Stores' includes wire and hardware material,
      aerial masts (lattice type and hinged tubular), insulators, one
      time-buy equipment, which have not been introduced in service,
      and other specialised signal stores required for project which
      not normal supply items. This also includes Public Address
      Equipment.

Size of the grant
(4)   The grant will be allotted to the Signal Officer-in-Chief in
      accordance with the estimated requirements. In assessing the
      requirements for an ensuing year, the actual allotments for the
      current year will be taken into account and full reasons will
      accompany demands for an increase in the grant for the
      ensuing year. The need for economy must be borne in mind
      when calculating the size of the grant required.


                                                                      108
Method of operating the grant
(5)    Chief    Signal        officers    at   HQs     Commands         and
       Corps/Commandants Army HQ Signals and Military College of
       Telecommunication        Engineering,    Mhow/Director    of   signal
       Intelligence / Dy Chief Signal Officers Areas, Communication
       Zone Area Kashmir & Ladakh and Officers Commanding Units
       of the rank of Lt Col will draw the authorized grant from the
       CDA concerned on a contingent bill. All these authorities will
       centrally administer and account for the grant.

(6)    The under mentioned officers are authorised to accept the
       necessity and issue administrative approval for the purpose of
       sanctioning expenditure from Signal Works Services Grant on
       Minor works and local purchase costing upto the financial limits
       laid down. These powers are to be confined to payments out of
       SignaI Works Services Grant for Minor works and local
       purchase of items not available with normal supply depots as
       per rules laid down in this appendix.

(a) Signal works and Services Grant.

(i) Signal Officer in Chief                                  Rs. 30000.00

(ii)   Chief   Signal    Officers,       Commands     and Rs. 11000.00
Commandant         Military       College      of    Tele-
Communication Engineering, Mhow.

(iii) Chief Signal Officers, Corps Commandant Army Rs.7500.00
HQrs. Signals, Director Signal Intelligence, Dy Chief


                                                                         109
Signal Officers Areas.

(iv)   Officers     Commanding        Units    including Rs.1500.00
independent companies

(b) Local Purchase of Stores               Cheque        Cash


(i) Signal Officer-in-Chief                Rs. 7500.00   Rs. 1500.00

(ii) Chief Signal Officers, Commands Rs.        4500.00 Rs. 1200.00
and Commandant Military College of
Telecommunication Engineering

(iii) Chief Signal Officers Corps, Rs.          1500.00 Rs.600.00       to
Commandant Army HQrs Signals, to Rs.4500.00 Rs.1000.00
Dy. Chief Signals Officers Area
Commandant,         Signal      Training
Centres

(iv)   Officer    Commanding      Units Rs. 750.00 to Rs. 300.00 to
including   independent       companies Rs. 1200.00      Rs. 600.00
(upto the rank of Majors and above)

(7)    The requirement of stores will be submitted by the OC Signals
       Unit concerned to the respective CSO who will examine the
       requirement and, if approved arrange for the purchase and
       provision of the required stores. CSO/DCOs/Comdts/OsC Units
       when examining the requirements of stores will bear in mind
       that, for reasons of economy, only essential items are
       purchased.

                                                                       110
(8)   Before sanctioning the expenditure on minor works, the officers
      concerned will consult the local MES authorities. It will be
      entirely the responsibility of the sanctioning authorities to
      ensure that the sanctions issued by them are in order and are
      within the funds allotted which under no circumstances will be
      exceeded without prior approval and further allotment of funds
      by the SO-in-C.

(9)   The final cost of the approved minor work may exceed the
      amount of Adm. Approval by not more than 15%. An officer will
      take no action to commit the Government to an expenditure
      beyond this limit without obtaining prior sanction of the CFA,
      whether such excess is due to an error in the approved
      estimate or to alteration of the approved design or for any other
      reason.

Procedure for initiating minor works

(10) The following procedure will be followed for initiating and
      sanctioning minor works out of Signal Works Services Grant :

      a)   Unit initiating the minor work will give complete details of
           the work required and reasons therefore on the form at
           Appendix 'A'.

      b)   The demand forms will be sent to the local MES for
           indicating the approximate cost of work. Form at
           Appendix 'B' to the Military Works Procedure (issued
           under Government of India letter No. B/OI247/Q3(W)
           Policy/2119/S0 III/D (W-I) dated 18 Nov. 66) copy
           attached at Appendix 'B', will be used for compilation of

                                                                    111
           the Approximate Estimates. Departmental charges will be
           levied by MES as given in Table 'G' of MES Regulations.
           When they execute the works, these will be suitably
           included in the Approximate Estimates.

     c)    The demand form duly endorsed by the local MES along
           with Approximate Estimates will be submitted to the CFA
           through the appropriate departmental channels for
           sanction-of the minor works.

     d)    The CFA will accord his sanction on the form, sufficient
           copies of which will be prepared and distributed as under:

           i     CSO concerned/Comdt. Army HQ Sigs, Comdt,
                 Military College of Telecommunication Engineering,
                 Director of Signal Intelligence/DCSO Area/Comn
                 Zone Area holding the rank of Brigadier/Col.

           ii    CE/CWE concerned.

           iii   CDA concerned.

           iv    Initiating units.

(11) While according administrative approval, the CFA will invariably
     specify the sources from which funds will be provided. Sanction
     will not be accorded without ascertaining the availability of
     funds. A copy of the administrative approval will be sent to the
     CDA concerned and to the Engineer authorities at the
     appropriate documents are required of stores purchased to
     support the relevant entry of expenditure:

     a)    Dealers bill.

                                                                  112
     b)     Certified Receipt Vouchers from units showing the stores
            as having been taken on ledger charge.

(12) For the purpose of ascertaining the cost of the minor works
     executed departmentally, construction accounts on form IAFW-
     2242 will be maintained separately for each minor work. These
     accounts will be subject to audit.

(13) Store accounts will be maintained by the unit concerned. All
     stores purchased will betaken on ledger charge by means of
     certified Receipt Vouchers and accounted for in the normal
     way.

(14) The Signal Works Services Grant is accountable as a Public
     Fund. At the end of the financial year for which the grant has
     been sanctioned, all unexpired amounts will lapse to the Govt.

(15) Allottees are particularly enjoined to ensure the prompt
     settlement of all claims and their inclusion in the accounts
     before 31st March. Charges incurred before 31st March but
     which through unavoidable cause could not be brought to
     account by that date must be reported to the office from which
     the authority concerned received the allotment and to the
     Controller of Defence Accounts. These will, when paid, be
     debited to the Signal Works Services Grant of the next financial
     year. On such occasions units will prepare a statement of case
     for extra allotment of funds to the extent of the amount debited
     and forward it to Army Headquarters (Sigs Dte) for further
     action.



                                                                  113
                                    Appendix 'A'

Name of the establishment:
Station:
1.      Work demand No.
2.      Description of the work.
3.      Location
4.      Special requirements connected with the work.
5.      Purpose for which work is required and reasons justifying the necessity of
        the same.
6.      Desired date of completion of the work.
7.      Authority of the work.
8.      (i)    Cost when executed by MES inclusive of departmental
               charges
        (ii)   Cost when executed departmentally.
Note:          Contingencies will be provided at 3% of the estimate while
               working out the indication of cost of the work for purpose of
               getting acceptance of necessity.
9.      I have examined the project and I consider its execution is inescapable.
                                                              Signature __________
                                            Rank & Designation of the __________
                                                     Initiating officer ____________
10.     I have examined the project. Indication of cost is correct.
The work can be undertaken under MES arrangements and completed by
(Probable date of completion to rep) __________________________.
                                                        Signature ______________
                                                                 (Garrison Engineer)
11.     Recommended and forwarded.
                                                          Signature _____________
                                        Rank & Designation. __________________




                                                                                114
                                       APPENDIX 'B'

                               Approximate Estimates

                                   Part I Abstract of cost

Station:

Name of project:

Brief particulars of work to be done:

Sl. No.    Item of work                                    Cost Rs.   Remarks

1.         Site clearance and cost of land

2.         (a) Building (including internal water
           supply        &   electrical    work     then
           provided). (Cost to be calculated on
           WEs      plus     minor     percentage    for
           contract cost see Part II).

           (b) Internal waterborne sanitation

           (c) Air-conditioning

3.         Furniture

4.         Special items of work (to be detailed
           in Part II)

5.         External services :

           (a) Roads

                    (i) Internal

                    (ii) Access

           (b) Water Supply

           (c) Electrical supply


                                                                                115
           (d) Sewage disposal

           (e) Area drainage

           Total 1 to 5

6.         Contingencies (minimum at 3% on
           item 1 to 5 excess over 3% to be
           explained in Part II)

7.         Establishment charges (2% on items 1
           to 5 above)

8.         Railway works

9.         Departmental        charges    (where
           leviable).

10.        Time required for physical completion
           of work under normal circumstances
           from date of orders to commencement
           of work.

           Grand Total

Note:           The items of work in this form are appropriate for a building
                project. The items may be varied as necessary for other
                projects.

Part II - Memorandum explaining basis of cost of items in the abstract of
cost (Part I)




                                                                          116
                            APPENDIX 'C'

                        (Completion Report)

1.   Establishment.

2.   Station.

3.   Name of the work.

4.   Brief particulars of work.

5.   Authority according administrative approval and the amount.

6.   Administrative approval No.

7.   Amount of Technical Sanction.

8.   Date of work physically completed.

9.   Completion cost (to be checked by UAGE/LAO as the case
     may be)

                                   Signature ___________________

                                   Rank & Designation ___________

Copy to :

CDA :- Through GE, who shall certify that the necessary entries
have been made in the Register of Building / Plant Record Book.




                                                                   117
Adhoc Educational Training Grant to Newly
raised Formations HQ/Units

[Authority:        DSR (Unit Allowance)]

(1)   The scale of Adhoc Educational Training Grant in respect of
      Formations HQ/Units Government orders for raised after 31st
      March 1981, are as under:

      a.      HQ Corps/Div/Area   Rs.4000.00

      b.      HQ Bde/Sub Area     Rs. 3000.00

      c.      HQ Major Units      Rs. 1500.00

      d.      Minor Units         Rs. 700.00

(2)   This Grant will be spent in accordance with instructions issued
      from time to time and will be subject to audit by the CDA
      concerned.

(3)   The above amount will be claimed by the Formations/HQ/Units
      concerned from their respective CsDA under intimations to MT -
      15 General Staff Branch, Army Headquarters.




                                                                  118
Incidental Charges Grant

[Authority:        TA Regulations Para 27]

Incidental Charges Grant –
(1)   The following allowances towards incidental Charges Grant are
      admissible to:

Provincial Units -

      a)      Rs. 450 for periods of Recruit training of one month.

      b)      Rs. 450 per company or an equivalent sub-unit, during
              Annual training of one month.

      c)      Rs. 150 per company or an equivalent sub-unit for units
              undergoing additional Annual training.

Urban Units -

              Rs. 600 per company or an equivalent sub-unit annually.

(2)   Subject to the discretion of Sub Area or equivalent Commander
      or TA Group Commander, the officer commanding units may be
      authorised to draw advance against Incidental Charges Grant
      equal to one half of the allotment for the previous year, or for
      the current year, whichever is less, irrespective of the fact
      whether the annual training camp is held in the beginning or
      end of the year, provided that more than one half of the current
      year's grant is available.

(3)   Expenditure will be limited to the amounts shown above and will
      be incurred at the discretion of the officer commanding in
      connection with training, subject to the counter-signature by the
                                                                      119
      Area/ Independent Brigade Group/Independent Brigade Area
      /Independent Brigade Commander/TA Group Commander and
      to audit by the Controller of Defence Accounts concerned.

(4)   The cost of the following items will be met from the Grant :

      a)   Washing of clothing on ''as required‖ basis.

      b)   Compensation for damage to crops.

      c)   Rent of camp site.

      d)   Clearing of camp site.

      e)   Conservancy charges incurred in standing or temporary
           training camps in or out of cantonments.

      f)   Water charges when the supply is not obtained from or
           through the agency of the Military Engineering Service.

      g)   Provision for manuals, maps, etc.

      h)   Incidental charges on account of battle practices, e.g.
           chatties, bamboos, screens, discs, etc.

      i)   Cleaning and polishing materials.

      j)   Grass for bedding in camp and during voluntary
           attachment training under TA Rule 21. Charpoys may be
           hired in lieu, provided the total expenditure does not
           exceed that normally expanded for the purchase of grass.

      k)   Hire of furniture and other expenses in connection with
           the maintenance of a junior commissioned officers' club.

      l)   Incidental and miscellaneous charges in connection with
           training when such expenditure is not covered by other

                                                                     120
     authorised heads.

m)   Hire and Purchase (under the authority of Area/
     Independent Sub Area /Independent Brigade Group/
     Independent     Brigade    Area/Independent   Brigade
     Commander/TA group Commander concerned) camp
     furniture and maintenance thereof.




                                                       121
Monetary Grants for the Initial Equipment for
Field Service Messes for Officers

[Authority: DSR (Unit Allowances)]

(1)     GOs-in-C    Commands       and    Commanders       of   Areas   are
        empowered to sanction the monetary grants up to the
        maximum amounts stated in Rule 83 for the equipment for field
        service of an officers' mess for all units and formation
        Headquarters provided the sanctioning authority is satisfied that
        a field service mess was not equipped at Government expense
        and that with due regard to the role to which a unit or formation
        headquarters is allotted, it is essential that the unit or formation
        headquarters should be able to form a field service mess.

(2)     In assessing the amount to be sanctioned within the maximum
        admissible in each particular case, the sanctioning authorities
        mentioned in Rule 81 will take into consideration :

        a)    Any mess maintenance allowance which the unit of
              formation headquarters may have been in receipt of and
              from which a proportion should have been set apart for
              the purchase of equipment for a field service mess.

Note:         The portion to be set apart for the purpose of the
              above clause should be         1/12 the of the annual
              mess maintenance allowance.

        b)    Whether the War equipment Table of the Unit or
              formation concerned provide for the free issue of any
              articles of ordnance issue an officer's mess. Where such
                                                                        122
              War Equipment Tables lay down a scale of free issue of
              Equipment no grant will ordinarily be made unless the
              A.O.C. are unable to supply the equipment in kind.

(3)     The scales of maximum monetary grants are:

        Mess of                                      Rs.

        1 to 2 Officers                              500/-

        3 to 5 Officers                              1000/-

        6 to 15 Officers                             2000/-

        16 to 25 Officers                            3000/-

        26 to 30 Officers                            3500/-

        31 to 40 Officers                            4000/-

        41 or more Officers                          5000/-



Note:         For the purpose of the above scales, the number of
              officers in the Mess will be the peace, war or special
              establishment (in each case including attached) at
              which the unit or formation headquarters is ordered
              to be maintained.

(4)     A divisional headquarters (or a force headquarters of a force of
        an approximate size of a division) may form more than one
        mess upto a maximum of four. Monetary grants will be
        sanctioned for each mess on the basis of the number of officers
                                                                     123
      in the mess. In very special circumstances only will sanction be
      accorded to the monetary grant for more than four messes.

(5)   Regiments    of   artillery may form        separate messes      for
      Regimental headquarters and for each battery. Monetary grants
      will be sanctioned accordingly.

(6)   On account of the need for dispersion in modern warfare, the
      following   classes   of   units     and formations   will   provide
      themselves with the minimum essential articles of equipment to
      form Officers, messes, on training and field service, as shown
      against each.

Armoured Corps Regiments                 One mess for Regimental HQ
                                         Squadrons. One mess for each of
                                         the 3 Squadrons.

Brigade Headquarters                     Two messes of a roximatel equal
                                         size.

Anti Aircraft Branch Regimental One mess for HQ. One mess for
(HAA and LAA)                   each troop.

Divisional locating batteries and One mess per battery.
other independent batteries.

Air OP Squadron and flights              One mess for Sqn. HQ. One
                                         mess for each flight.

Headquarters,      Corps         and Two messes of approximately
Divisional Signals                   equal size

Air Formation Signals                    Three messes of a roximatel
                                         equal size

Comn. Z. Signals                         (i) One mess for Headquarters of
                                         HQ Signals for seven Officers.
                                         (ii) One mess for each Company
                                                                       124
                                 of H.Q. Signals for 3 to 7 Officers.

Infantry Battalions              One mess for battalion HQ and
                                 SP Coy.
                                 One mess for each of the four
                                 rifles (Coy – Sec).

Medical      Bns/Medical   Coys/ One mess for HQ and one for
Mobile field Hospitals           each Sub – Unit (coy – Sec)

CCS                              One officers mess for HQ and
                                 one for Sec (Hy/lt)

GH                               One for HQ         and    one    for
                                 detachment.

HQ Base Ordnance Depots AOC Two messes of approximately
(For one or two Ordnance Stores equal size.
COs)

HQ Base Ordnance Depots (for Three messes of approximately
three Ordnance Stores COys)  equal size.

HQ Advance Ordnance Depot One mess
AOC

AOC Ordnance Stores Coy          One mess for each of the three
                                 Sub-Depots and one for the
                                 Returned Stores Depot.

HQ Base Ammunition Depot AOC One mess

HQ Advance Ammunition Depot One mess
AOC

Ordnance Ammunition Coy AOC      One mess

Divisional Ordnance Field Park   Two messes of a roximatel equal
                                 size

Divisional Ordnance Workshop     Three messes of a roximatel
                                 equal size


                                                                  125
ASC and EME Bas                    One mess for Bn HQ and HQ
                                   Coy one mess each for Coy/Field
                                   Workshop Coy

AT Bns                             One mess for AT Bn HQ and AT
                                   Coy located at the same Station.
                                   One mess each for the AT Coys
                                   of the Bn located at stations other
                                   than BN HQ.

Messes dispersed in point of space should only be formed with the
permission of Army Commanders and only when it is not possible to
achieve dispersion in point of time, i.e., by staggering "the hour of
meals.




                                                                   126
Monetary Grants for the Initial Equipment of
Field Service Messes for JCOs

[Authority:       DSR (Unit Allowance)]

(1)   Formation    Commanders/down        to   and    including   GOsC
      Division/Communication Zone/Area are empowered to sanction
      the monetary grants up to the maximum scales stated in Rule
      91 for the equipment of field service messes for J.C.Os of all
      units and formation headquarters provided the sanctioning
      authorities are satisfied that, with due regard to the role to
      which a unit or formation headquarters is allotted, it is essential
      that the unit or formation headquarters should form a field
      service mess.

(2)   The combined establishment of J.C.Os of smaller units which
      are located within the Infantry Brigades and under one common
      administration e.g. Brigade Signal Company / Section LAD,
      FSS, Field Post Office, Brigade Defence platoon and Rear
      Dump may be allowed by the authorities mentioned in Rule 89
      above to be taken into account for the purpose of formation of a
      combined JCOs mess by the Brigade Headquarters.

(3)   The maximum 'scale of monetary grants will be :

      Number of JCO's       Monetary Grant Rs.

      1 to 3                                   200

      4 to 5                                   300


                                                                     127
        6 to 10                             500

        11 to 15                            650

        16 to 20                            800

        21 to 30                          1000

        31 to 40                          1200

Note:        For the purpose of the above scales the number of
             J.C.Os in the mess will be interim war or special
             establishments (in each case including attached) at
             which the unit or formation Headquarters is ordered
             to be maintained. The number of W.Os on the
             establishment of the formation / unit will also be
             taken into consideration for the above scales.




                                                              128
Annual Contingent Grant (ACG) & Annual
Stationery Grant (ASG)

[Authority:        MOD No.1001 0/AI/FP-4/ 2421/200S-0(GS-I) dated
19.10.2005]

Post Audit System of payments shall be installed as a permanent
measure for all units, formation headquarters and establishment of
the Army commanded by Brigadier and lower levels and for all
Division Headquarters Level of the Army without any amendment in
financial limits of sanction for stationery items. The detailed
instructions and guidelines annexed herewith shall be followed:

(1)   Contingent expenditure comprises all those charges which are
      incidental      to        the        management         of      a
      unit/formation/establishment/office and include the cost of
      postage telegrams etc. issued without prepayment, telephone
      charges, furniture, advertisement, office rent, books and
      periodicals charges on hot weather establishment, liveries to
      office peons, repairs to furniture, local transport charges on
      duty connected with the unit/formation/Ests/Office and other
      similar petty charges, A list of such items is enclosed at
      Appendix 'A' to this Annexure.

(2)   Presently, payment       out    of   ACG and ASG in respect     of
      units/ formations/establishments commanded by Brigadier
      /equivalent and lower levels based on post audit where as the
      system        followed          in    respect     of         other
      units/formations/establishment       commanded     by        Major
      Generals/Equivalent and above is one of pre-audit. This system
                                                                     129
     has been reviewed based on the experience gained during the
     last two Financial Years, and it has been decided to introduce
     the system of Post-audit         of   bills relating     to    ACG
     and ASG inrespect units/formations/establishments of the Army
     commanded by Brigadier and lower levels and for all
     Headquarters Divisions of the Army. This would cover the
     following types of Establishments:

Sl.No. Units/Formations/Establishments Code                 Code    Heads
                                             Heads          under   Minor
                                             under          Head 800B(f)
                                             Minor
                                             Head
                                             800B(a)

1.     Fighting Services                     565/01         570/02.570/04

2.     Army Service Corps Units and 565/04.05 570/02.570/04
       Formations                            & 06

3.     Remount       and           Veterinary 565/07        570/02.570/04
       Establishments

4.     Ordnance Establishments Estts.        565/08         570/02.570/04

5.     Electronics    and      Mechanical 565/09            570/02.570/04
       Engineer Units and Formations

6.     Hospital   and      other     Medical 565/10         570/02.570/04
       Establishments


                                                                      130
7.         Other Formations HQrs            565/18      570/02.570/04

8.         Military   Engineer     Services 565/19,     570/02.570/04
           Establishments                   20, 21 &
                                            22

9.         Other Miscellaneous              565/24      570/02.570/04

10.        Recruiting Organizations         565/26,     570/02.570/04
                                            27 & 28

11.        Engineer Store Depots            565/32 & 570/02.570/04
                                            33

12.        Rashtriya Rifles                 534/02      570/02.570/04

Budget Estimate

(3)   All the allottees down to units/formations/establishments will
      prepare an estimate of the expenditure they intend to incur
      during the ensuing year and will forward the same through their
      Command Headquarters to the Additional Directorate General
      of Financial Planning.

(4)   Allotment

      a)      Based on the projections made by the Line Directorates
              at Army HQrs on the basis of estimate given by the
              Units/Formations/Establishments, Additional Directorate
              General of Financial Planning will make bulk allotment of
              Annual Contingent Grant and Annual Stationery Grant to
              Principal staff Officers (PSOs) and Line Directorate.

                                                                    131
            These allotments will be reflected in the Budget document
            issued by Additional Directorate Budget Documents will
            be endorsed to MOD/Fin (Budget). CGDA, New Delhi and
            all PCsDA/CsDA.

      b)    Principal Staff Officers and Line Directorates will make
            further sub allotments to Command Headquarters and
            lower           formation             Headquarters                and
            Units/Formations/Establishments, including Category A &
            B Establishments. Army HQ will be required to arrange
            allocation of budget, detailed head-wise, upto the level of
            all Units/Formation/Establishments. It will be ensured that
            ink signed copies of sub allotments by Principal Staff
            Officers/Line Directorates/Command Headquarters and
            other      formations    are     endorsed      to     PCsDA/CsDA,
            concerned to enable them to release payment against
            such allotment on receipt of contingent bill alongwith
            requisition      for         Funds   from       the      concerned
            Units/Formations/Establishments.

Release of Payments

(5)   Units/Formations/Establishments under the cover of post-
      audit of bills

      a)    Payments,       will    be     released   to    Units/Formations/
            Establishments          on     advance      basis      (subject    to
            allotment/availability of funds) by the PCDA/CDA as per
            the following schedule:

                   One-sixth of the annual allocation based on the

                                                                              132
            Vote on Account will be released during the month
            of April.

           50% of the balance annual allocation will be
            released during the month 0f June, once the final
            Budget is passed by the Parliament and sub-
            allocation formulated by Additional Director General
            of Financial Planning! the concerned Budget Holder.

           The balance amount will be released in first week of
            November.

           Additional funds can be drawn in case allotments
            are made subsequently.

b)   For this purpose Units/formations/Establishments will
     submit a contingent bill to the concerned PCDA/CDA, as
     per release schedule given above, with a Requisition for
     Funds as per format given at Appendix 'B'. The contingent
     bills will be accompanied by the budget allotment letter
     from    the    concerned   Principal   Staff   Officers/Line
     Directorates/Command Headquarters etc. by the first
     week of April to enable PCDA/CDA to release timely
     payment. PCDA/CDA will then issue a cheque to the
     bankers of Formation Headquarters/Units/Establishments.
     booking the payment to the relevant service Code Head.
     A copy of the cheque slip will be endorsed to the
     concerned Units Formations/Establishments. The amount
     of Annual Contingent Grant and Annual Stationery Grant
     released by the CsDA will be credited in the Public Fund
     Account of the Units/Formations/Establishments. Units
                                                              133
     not having Public Fund Account will open Public Fund
     Account for this purpose and all transactions from these
     advances should be recorded in Public Fund Cash Book.
     Payments of subsequent instalments will also be released
     accordingly     based    on    allotment     of   funds    in
     June/November.

c)   Closing balance of ACG and ASG in Public Fund
     Accounts of Units/Formations/Establishments at the end
     of each quarter will be carried forward to the next quarter.
     Balances at the end of the financial year will, however,
     lapse and will be deposited on MRO. On receipt of MRO
     alongwith the quarterly statement of Account for the last
     quarter, the amount will be adjusted by the PCDA/CDA by
     relieving the Service Head (Minus charge) Such balances
     will not be carried forward to the next financial year.

d)   Compilation of expenditure to the relevant detailed head
     of account under Minor Head 800 B(a) and 800 B(f) as
     per allocation of funds indicated in the budget allotment
     letter will be done at the time of issue of cheques by the
     PCsDA/CsDA. Any allotment or re-appropriation from one
     detailed head to the other detailed head within the grant
     or appropriation may be authorised by the competent
     authority empowered under Rules 116-119 of FR Part at
     any time before but not after the expiry of financial year to
     which such grant and appropriation relates. No excess
     over   budget    allocations   will   be   allowed   by   the
     PCsDA/CsDA. In case the executive authorities, after

                                                               134
            obtaining   the   payments     from   PCsDA/CsDA,       incur
            expenditure on items other than the items (detailed head)
            for which payment was received and such expenditure is
            not covered by the budgetary              allocations, such
            authorities will be answerable to the higher formations
            Commanders/PCsDA/CsDA besides obtaining additional
            allotments/orders for re-appropriation of funds from the
            CFA.

(6)   Units/Formations/Establishments covered under the pre-
      audit system:      These will continue to submit bills in respect of
      ACG and ASG to PCsDA/CsDA under the existing system.
      Such bills will be subject to pre-audit and payment except
      where these formations have been sanctioned imprest under
      Rule 223 of DSR – Unit Allowances Regulations which will
      continue to be operated as per system already in vogue.

Expenditure from Annual Contingent Grant (ACG) and
Annual Stationery Grant (ASG) by Competent Financial
Authority (CFA)
(7)   The allottees of ACG and ASG may themselves resort to
      purchase and sanction expenditure under the powers delegated
      to them to be exercised with or without concurrence of IFA/CDA
      as laid down in Rules 58 A and 59 of FR Part I, Govt. of India,
      MOD     letter    No.   NS9591/FP-1/693/2002/D(G9-1)          dated
      22.4.2002 and other relevant orders. The exercise of financial
      powers for purchase of items out of ACG and ASG will be
      governed by the existing Government orders and instructions

                                                                      135
      issued from time to time. Purchases will not be split up simply
      to bring the value thereof within the financial powers of lower
      authorities.

(8)   Procurement/purchases may be made directly from agencies
      like Kendriya Bhandar etc. as per existing Government orders.
      Further, the CFA to whom the financial powers have been
      delegated to incur expenditure, as indicated in para 9 of the
      schedules to Govt, of India MoD letter No, A/89491/FP-
      I/693/2002/D/{GS-I) dated 22.4.2002, are Direct Demanding
      Officers for placement of orders against DGS&D Rate contracts
      to the extent financial powers are delegated to them, Hence
      CFAs, under these provisions may procure items through
      DGS&D rate contracts also.

(9)   In other cases: normal procedure for procurement of items
      through quotations/tendering will be rigidly followed,

(10) CFA's will ensure that all the payments out of Annual
      Contingent Grant and Annual Stationery Grant are made
      through cheques only, except in exceptional cases when
      unavoidable payments in cash may be made upto Rs.1000/-
      (Rupees One Thousand Only).

(11) The Officers authorised to countersign the contingent bills must
      abide by the provisions contained in Rule 277 of FR Part I.
      Further, all contingent charges incurred must be drawn and
      paid at once and in no circumstances may they be allowed to
      stand over to be paid from the allotment of another year
      Financial Discipline.

                                                                  136
(12) Every CFA should exercise the same vigilance in respect of
     office contingent expenses as a person of ordinary prudence
     would exercise in spending his own money and will observe the
     Canons of Financial Propriety as laid down in the Financial
     Regulations. He must ensure that the expenditure is within the
     available appropriation and that all steps have been taken with
     a view to obtaining additional allotment, if the original allotment
     is likely to be exceeded while incurring expertoiture, the CFAs
     shall follow the orders on Delegation of Financial Rules and
     orders on procedures governing the purchases and other
     expenditure   and    shall   obtain   Financial   concurrence    of
     nominated IFA where required under the existing rules and
     orders as amended from time to time.

(13) The concerned Executive authorities will be responsible for
     Financial Discipline. All laid down norms for according sanction
     and expenditure are to be rigidly followed by them. Any
     violation/disregard of the laid down rules/procedure in financial
     Regulations. DSRs and orders on Delegation of Financial
     Powers under various Govt. letters etc. should be viewed
     seriously     by    higher     Formation      commander         and
     administrative/remedial action taken under their own Internal
     Command and Control System.

(14) Settlement of audit objections raised by the PCsDA/CsDA
     should be the responsibility of the Executive authorities. In case
     Units/Formations Establishments fail to give satisfactory reply
     to the points raised in audit, the irregularities may be reported
     through MFAI/Internal Audit Reports by the PCsDA/CsDA.

                                                                     137
(15) Delayed or non-submission of quarterly accounts, non-
      settlement of observations and non-compliance of laid down
      norms in FR, DSR and relevant Govt. Orders may be grounds
      for reverting back to pre-audit system in respect of defaulting
      units/formations/establishments     besides     reporting     such
      irregularities through MFAI/Internal Audit Reports/Annual Audit
      Certificate. PCDA/CDA will be competent to decide if pre-audit
      system is to be re-enforced in respect of defaulting units.

Maintenance of Expenditure Accounts out of ACG and
ASG

(16) Each allottee of ACG and ASG will maintain an account in the
      same format as provided for in para 18 below for submission of
      the statement of the expenditure against the payment received
      from CsDA/PCsDA, duly supported with summary statement of
      account in the format given in Appendix ‗C‘. The accounts
      maintained for the purpose will be closed monthly. This would
      enable the units/formations/establishments to prepare quarterly
      statement   of   expenditure   required   to   be   furnished    to
      PCsDA/CsDA and higher formations Commander without
      delay.

Reporting System

(17) The units/formations/establishments will prepare a quarterly
      statement of expenditure against payments received, in
      triplicate in the prescribed format (given at Appendix – D) and
      submit the same to PCsDA/CsDA and their higher formation
      Commander indicating details of expenditure incurred with

                                                                      138
     balance, if any, left out of funds released to them.

(18) The units/formations/establishments on Peace and War System
     of Accounting will submit the bills/vouchers alongwith the
     quarterly statement of expenditure for post- audit of bills in ‗M‘
     Section of PCsDA/CsDA.

(19) The periodicity and due dates for submission of statement of
     accounts to the PCsDA/CsDA with copy to higher formations
     commanders, will be as follow:

Sl.No. Statement of Expenditure Date by which the statement
       for the QE                       of expenditure should reach
                                        PCsDA/CsDA/higher
                                        formation Commander

1.     First Quarter (April to June)    15th July

2.     Second Quarter (July to 15th October
       September)

3.     Third Quarter (October to 15th January
       December

4.     Fourth Quarter (Jan to Mar)      15th April

(20) This supercedes AI617 of 1946 as amended from time to time
     and   Government      of   India   Ministry     of   Defence   letter
     No.10010/AI/FP-4/448/2003-D(GS-1) dated 4.6.2003.




                                                                      139
Educational Training Grant

[Authority:         Appendix 6 FR Part II]

(1)   The Educational Training Grant is an annual grant intended to
      cover the expenditure connected with the educational training
      of the personnel referred to in para 2 below. The Station
      Central Classes Grant is also merged into the Educational
      Training Grant.

(2)   The Educational Training Grant is applicable to the following
      categories of personnel :

      a)      JCOs/PBORs of the Army including recruits and boys in
              boys companies.

      b)      J.C.Os. and O.Rs. of the Defence Security Corps. with
              exception of those attached to Naval and Air Force units
              (for which see para 10 below).

      c)      J.C.Os/PBORs      of   Regular   Army    serving   on   the
              permanent staff of National Cadet Corps units.

Scale of grant and basis on which drawn
(3)   The grant will be drawn on the following basis at the rates
      notified in Army Instructions from time to time :

      a)      By units: On a per capita basis quarterly in advance,
              based on the actual strength of the entitled personnel on
              the last day of the previous quarter, up to the limit of the
              sanctioned establishment.

              Military establishment including schools of instruction,

                                                                      140
             regimental/corps training centres, whose strength often
             fluctuates, will draw the grant for any particular month in
             respect of men, recruits, reinforcements and returning
             leave details and students on courses actually held there
             only where the duration of stay of such individuals
             extends to 16 days or more in a month and where their
             parent units have not drawn the grant.

        b)   By Army Headquarters: Half yearly in advance,
             based on the actual strength of the entitled personnel as
             on the last day of the preceding half year or on the basis
             of the latest figures available. The amount of the Grant
             thus drawn will be held to the credit of the Director of
             Military Training on a proforma account. This wiII serve as
             a reserve for contingencies for making bulk purchases of
             books and stores for distribution to units and formations,
             and to supplement the grant drawn by small units, based
             on applications received from Headquarters Commands
             and Commandants, A.E.C. training college and Centre
             and Infantry School. Requirements of Station Central
             Classes will also be included in this. Payment will be
             authorized by the Director of Military Training with the
             concurrence of Ministry of Defence (Finance).

Note:        The term "actual strength" means the number borne
             on the strength (as distinct from the number
             authorized) including that on leave, sick in hospital or
             otherwise absent temporarily.


                                                                     141
(4)   Purpose
      a)   Purchase of books or materials whether of Government or
           private supply required for educational training e.g. maps,
           atlases, reference books, educational material generally.

      b)   Purchase of books stationery and material for central
           classes held under station arrangements for troops (all
           ranks).

      c)   Maintenance of Information Room / Study Centres.

      d)   Arts, crafts and hobbies.

      e)   Visits to places of educational interest.

      f)   Engaging civilian lecturers.

      g)   Local educational courses.

      h)   Transportation of students and educational material.
           Railway warrants, credit notes and transport indents
           issued on this account will be marked distinctively to
           facilitate segregation and accounting.

      i)   Purchase of Stationery required for educational training
           purposes:--Local purchase of stationery will be made
           strictly in accordance with the prescribed procedure,
           except when specially exempted under Government
           Orders.

      j)   Maintenance of educational libraries.

      k)   Printing of question papers for Army Educational
           Examinations.


                                                                   142
      l)   Award of prizes in connection with the Army. Education
           Week-No single individual prize to cost more than Rs.
           10/-.

      m)   Any other purpose which will further the aims and objects
           of education in the Army.

(5)   A newly raised and expanding unit of the Army will draw its first
      quarter's allowance proportionate to the period the unit has
      been in existence.

(6)   A unit though mobilized may continue to draw the grant
      provided the educational training is carried out. Where such
      training has had to be dropped but in later resumed, the grant
      may continue to be drawn, with effect from the date of
      resumption and for that month proportionate to the remaining
      number of days.

(7)   All stores purchased out of the Educational Training Grant will
      be treated as public property and accounted for accordingly.
      Accounts will be subject to the usual audit by the Defence
      Accounts Department.

(8)   The proceeds derived from the sale of old newspapers, etc.,
      purchased out of the educational training grant will not be
      credited by the units / formations to their educational training
      grant fund, but will be paid into treasury and treasury receipt
      sent to the C.D.A. concerned for adjustment.

(9)   Units moving on relief in or out of India will take with them the
      unexpended portion of educational grants drawn by them. Units
      about to be disbanded will credit to Government the

                                                                    143
      unexpended portions of any educational grants or allowances
      issued to them.

(10) Educational Training Grant in respect of DSC personnel
      attached to Naval and Air Force units (initial and reserve
      portions) will be regulated by the respective rules and orders
      applicable to Navy and Air Force and met from their respective
      budget heads.

(11) Unexpended balances of the grant at the close of each financial
      year will be refunded to the State by the 31st March of that
      year.

Part II -Navy

(1)   Scope and method of payment: The                      types       of
      Educational Training Grant and the purposes for which they are
      intended are laid down in Regulations No.6 and 7 of P&A
      Regulations for the Navy -Part II (non-statutory) 1966. The
      rates at which the grant is to be drawn are laid down in Navy
      Instructions and Government letters issued from time to time.

(2)   Method of Payment:

      a)      Trainees Educational Training Grant: The grant
              will be based on the numbers of trainees borne on the
              first day of each month. They will however, be drawn
              quarterly in advance on the 1st April, 1st July, 1st October
              and 1st January) of each year, initially based on the
              strength on these dates but subject to subsequent
              adjustment.

                                                                       144
      b)   General Educational Training Grant: The grant
           will be based on the numbers of entitled sailors DSC
           personnel borne in the Indian Navy on the first day of
           each quarter and will be drawn on an as required basis
           subject to the maximum admissible under the rules.

(3)   Any balances at the end of the financial year of all the grants
      will be refunded to Government in the normal way by the 31st
      of March each year. In the event of 'paying off of ships or
      establishments earlier than 31st March the unexpended
      balance will be refunded by the ships and establishments to the
      Captain.   Naval   Barracks,   Bombay   who      will    credit   the
      unexpended balance in his accounts.

(4)   Administration of the grant: Trainees Educational
      Training Grant. -The grant will be administered by the
      Commanding Officer of the training establishment.

(5)   General Educational Training Grant: The grant will be
      administered by the Captain, Naval Barracks, Bombay
      (CAPBRAX) and will be dealt with in two parts.

      a)   Grants by CAPBRAX to ships and establishments.

      b)   Direct expenditure by CAPBRAX.

      a)   Grants        by    CAPBRAX          to      ships           and
           establishments

           i     These are intended to permit direct expenditure by
                 ships   and   establishments    for     the     following
                 purposes. As a rough guide about one-third of the

                                                                         145
           total grant will be devoted to these purposes:

                   i. Maintenance of Information rooms / study
                      centres.

                   ii. Arts, crafts and hobbies.

                   iii. Visits to places of educational interest.

                   iv. Any other purpose which will further the
                      aims and objects of education in the Navy.

     ii    The following returns are to be made through the
           Commanding         Officers    /   Local   Administrative
           authorities to reach CAPBRAX 10 days before the
           end of each quarter :

                   i. Anticipated number of entitled sailors borne
                      on the first day of the next quarter.

                   ii. Expenditure in the current quarter.

                   iii. Current balance in hand.

                   iv. Grant required for the coming quarter.

     CAPBRAX will allocate these grants entirely at his own
     discretion.

b)   Direct Expenditure by CAPBRAX
     The balance of the General Educational Training Grant
     will be used CAPBRAX for the purchase in bulk of text
     books, stationery and other educational equipment for
     supply to ships and establishments. In addition he will
     meet from it expenditure connected with the educational

                                                                    146
           examination and the educational needs of the Naval
           Barracks.

           Commanding Officers should place demands for school
           text books, stationery etc., on CAPBRAX. The demand
           should state for each item:

           (a)   Number or quantity held at the time of the demand.

           (b)   Number or quantity required.

           (c)   Number or quantity used or worn out during the
                 previous quarter.

           Text books are to be taken on charge. Text books
           stationery and other material supplied are to be handed
           over to the Instructor Officer, or, if one is not borne on
           strength, to the officer responsible for education. The
           stationery etc., is to be used solely for educational
           purposes. List of books and stationery available from
           CAPBRAX will be issued.

(6)   Accounting of Educational Training Grant:
      a)   The Trainees Educational Training Grant will be drawn by
           the Commanding Officers of the training establishments
           concerned. The General Educational Training Grant
           allocated by CAPBRAX to ships and establishments will
           be drawn by the Commanding Officers of ships and
           establishments on the authority of the letter issued by
           CAPBRAX with copy to the CDA(N) every quarter
           indicating the sums allocated to various ships and
           establishments. The balance of the general Educational
                                                                  147
     Training Grant for the I.N. will be drawn by CAPBRAX.

b)   The accounts of the Captain, Naval Barracks, Bombay
     and ships and

c)   Establishments in respect of the expenditure incurred will
     be audited by the Naval Local Audit Officers concerned at
     the time of local audit.

d)   In shore training establishments it will not be possible to
     differentiate in some instances, between expenditure for
     the trainees (from trainees educational training grant) and
     for ships companies (from educational training grant
     allocated by CAPBRAX). Accordingly the Trainees
     Educational Training Grant and General Educational
     Training Grant allocated by CAPBRAX should be treated
     as one fund and accounted for accordingly.

e)   The cost of stationery etc. obtained through service
     channel by

f)   CAPBRAX will be remitted into the Reserve Bank of India,
     Bombay showing the amount as payable into the
     accounts of the CDA (N) and the treasury receipt
     furnished to CDA (N) for adjustment.

g)   Surplus and obsolete stores and materials purchased out
     of the grants should be disposed of to the best advantage
     of the State and sale proceeds credited to Government
     through cash accounts.

h)   Certificates showing the numbers of trainees borne on the
     first day of each month / the number of entitled sailors /
                                                             148
            DSC personnel borne on the first day of each quarter, as
            the case may be, should be furnished on the vouchers in
            support of the amounts drawn through cash accounts by
            the Commanding Officers of Training Establishments /
            CAPBRAX respectively.



Part III - AIR FORCE

(1)   Educational Training Grant is sanctioned annually by the
      Government of India for the provision of educational facilities in
      the A.F.

Purpose

(2)   The various purposes for which the grant will be utilized are laid
      down in Rule 618 Pay and Allowances Regulations for the
      Indian Air Force (1955).

Allotments
(3)   Allotments out of Educational Training Grant are made by Air
      Headquarters to the Command Headquarters and Units which
      are directly under the control of Air Headquarters under
      intimation to CDA(AF). Command Headquarters will further sub
      allot the funds to the Units under their control, after keeping
      suitable reserves at their Headquarters. Command Education
      Officers will ensure that funds are properly allocated to the
      Units and that they are expended in accordance with the
      prescribed regulations.



                                                                     149
Expenditure
(4)

      a)   Expenditure should not exceed the amounts allotted.

      b)   Expenditure should be confined to the specific items and
           objects as laid down in para 2 above.

      c)   All cases of expenditure on items other than those of
           educational nature should be referred through normal
           channels to Air Headquarters or the higher formation
           concerned for authority.

      d)   Under the authority of the Commanding Officer, the
           Education Officer or Officer i/c Education will be
           responsible for the purchase of books and educational
           material and for ensuring the appropriate use of funds
           allotted out of the above grant.

Accounting Procedure
(5)

      a)   The Station Education Officer will obtain pre-receipted
           bills in triplicate from the firms, institutions or individuals
           concerned     in   respect    of   material   purchased     or
           educational services provided. These bills will be
           endorsed with the certificate by the Station Education
           Officer or Officer i/c Education and countersigned by the
           Station Commanding Officer to the effect that :

                       i. Expenditure incurred is for the Educational
                          Training Grant as defined.
                                                                      150
                 ii. All books and non-consumable articles
                    have been taken on charge and all
                    consumable articles have been entered in
                    a specially maintained register and put to
                    right use.

                 iii. The prices charged are fair, reasonable
                    and economical.

b)   The bills will then be disposed of as follows:

                 i. Original copy of the bill will be presented to
                    the Station Accountant Officer, for payment
                    out of the public fund account and for
                    transmission to CDA(AF) in support of
                    monthly cash account.

                 ii. The second copy will be forwarded to the
                    Command Education Officer or to the
                    appropriate higher authority as the case
                    may be, for check and record. In the case
                    of books the bill will be accompanied by a
                    copy of duly completed form I.A.F.F. (AT)
                    1351, as shown in annexure to this
                    Appendix.

                 iii. The third copy of the bill will be station
                    record along with, in the case of books, a
                    duty   completed     copy    of   the    form
                    I.A.F.F.(AT) 1351.



                                                              151
(6)   The Station Accountant Officer will maintain a separate register
      of expenditure with a view to ensuring that the total expenditure
      incurred does not exceed the total allotments of funds.

(7)   The Station Education Officer or Officer i/c Education will keep
      a separate record of all expenditure incurred out of the grant.

Part IV - Territorial Army

(1)   Educational Training Grant is sanctioned annually by the
      Government of India every Financial Year.

(2)   Method of Payment:            The grant will be drawn by all
      Territorial Army units for the J.C.Os. and ORs of the Territorial
      Army (including those employed on the permanent staff) who
      are on the strength of the unit up to the limit of the sanctioned
      establishment on the following basis at the rates notified in
      Army Instructions issued from time to time.

      a)    Permanent Staff T.A. Units: The            grant    will    be
            drawn monthly in advance based on the actual strength of
            the last day of the previous month upto the limit of the
            sanctioned establishment.

      b)    Provincial Units:       The grant will be drawn at the end
            of each month, during the period of annual training based
            on the number of TA personnel who actually had
            undergone training during that month.

      c)    Urban Units: The grant will be drawn at the end of the
            month based on the number of T .A. personnel who
            actually attended the training during that month at the rate

                                                                        152
           and conditions prescribed in Army Instructions issued
           from time to time.

      d)   A unit or part of unit though embodied for service will
           continue to draw the educational training grant at the rate
           mentioned above provided educational training is carried
           out. Where such training is to be dropped but is later
           resumed, the grant may continue to be drawn, with effect
           from the date of resumption and for that month
           proportionate to the remaining number of days. This grant
           will, however, be drawn monthly in advance based on the
           actual   strength     upto   the   limit   of   the   sanctioned
           establishment of the last day of the previous month.

(3)   Educational Training Grant will also be admissible to Territorial
      Army personnel undergoing Voluntary Training.

Purposes for which grant is to be made

(4)   Educational Training Grant is intended for the
      following purposes:

      a)   Purchase of books or materials, whether of Government
           or private supply, required for educational training e.g.
           maps, atlases, reference books, and             educational
           material generally.

      b)   Maintenance of Information Rooms / Study Centres.

      c)   Engaging civilian lectures.

      d)   Local educational courses.

      e)   Any other purpose which will further the aims and objects
                                                                         153
              of education in the Territorial Army.

Note:         Local purchase of stationery out of the educational
              training grant funds will be strictly in accordance with
              the prescribed procedure, except when specially
              exempted under Government orders.

(5)     Accounting: Units to whom moneys are allotted will
        maintain a proper account of receipts and expenditure
        (supported by vouchers). All articles purchased will be brought
        on ledger charge. Accounts will be subject to the usual audit by
        the Defence Accounts Department.

(6)     Units about to be disbanded will return to Government in the
        normal may be unexpended that portions of any educational
        training grants or allowances issued to them.

(7)     Unexpended balances of the grant at the close of each financial
        year will be refunded to the State in the normal way by 31st
        March of that year.

Part V - Auxiliary Air Force Airmen
(1)     Educational Training Grant for the Auxiliary Air Force airmen is
        admissible for purposes of training of all auxiliary Air Force
        Airmen, trainees as well as those airmen employed on
        permanent staff of the unit:

(2)     The grant for Auxiliary Air Force will be controlled by Air
        Headquarters who will make allotment of specific amount to the
        Commands, etc.

(3)     Purpose for which grant is to be used:              The   grant

                                                                     154
        is made for the following purposes;

        a)    Purchase of books or materials, whether of Government
              or private

        b)    Supply, required for educational training, e.g., maps,
              atlases, reference books and educational material.

        c)    Maintenance of Information Rooms / Study Centres.

        d)    Engaging civilian lecturers and instructors.

        e)    Local educational courses.

        f)    Any other purpose which will further the aims and objects
              of education in the Auxiliary Air Force.

Note:         Books        for   recreational   purposes     will   not   be
              purchased from this grant. Articles of stationery out
              of the educational Training Grant funds will be
              obtained       from    the   normal   supply    sources     or
              purchased locally in accordance with the prescribed
              procedure.

(4)     Accounting: All articles bought will be brought on ledger
        charge. The ledger and supporting vouchers will be subject to
        the audit by the L.A.G. (AP)

(5)     The unspent portion of the grant will lapse to Government at the
        end of the financial year.




                                                                          155
                                    ANNEXURE
         Text and Reference Library Book Indent from and Receipt

Unit __________                Order   placed       with   :- Certified       that    the
                               (Firms to be recorded By books Detailed in
                               Officer placing the order)             Column
                                                                 7have               been
                                                                 received and taken
                                                                 on charge.



Indent No. _______             ____________________                                  (Sd)

                                                                  (Officer i/c Library)

                               ___________________

Date _______                                                     Date _______



1         2        3       4           5        6          7         8         9

Serial    Author   Title   Publisher Price      No.        No.       Total     Library
No.                                    per      required received cost         Reference
                                       copy                                    No.




Total




                                                                                      156
Rules regulating application for and the
payment for the services of the Government
Examiner of Questioned Documents

[Authority:        AI-88/1966AI 231/68]

(1)   The following rules are published in super session of those
      contained in AI 63/54 as amended by AI 92/57:

      a)      Applications originating from the region consisting of the
              State of Jammu & Kashmir, Punjab, Rajasthan Gujarat,
              Maharashtra and Union Territories of Himachal Pradesh
              Delhi, Goa Diu and Daman, will be sent direct to the
              Government     Examiner    of   Questioned   Documents,
              Intelligence Bureau. Ministry of Home Affairs, Railway
              Board Building, Simla-3.

      b)      Application original from the regions consisting of west
              Bengal Bihar, Orrissa, Assam, NEFA, Nagaland Tripura,
              Manipur, Andhra Pradesh, Madras, Mysore Kerala,
              Madhya Pradesh, Uttar Pradesh and Union Ternaries of
              Andaman and Nicobar, Pondicherry and Laccadive,
              Minicoy and Amindivi Islands will be sent direct to
              Government     Examiner    of   Questioned   Documents,
              Intelligence Bureau, Ministry of Home Affairs, 30-
              Gorachand Road, Calcutta.

      c)      Application originating from the regions consisting of he
              States of AP, Tamilnadu, Karnataka, Kerla, Union
              Territories of Pondicherry, Laccadive, Minicoy & Amindiv
                                                                     157
     Island, Goa Daman & Diu, Dadra, Nagar Haveli and
     branches of SPE and other Central Govt. Offices in the
     above mentioned regions, will be sent direct to Govt.
     Examiner of Questioned Documents, Intelligence Bureau,
     Ministry of Home Affairs, I/86, Tarnaka Road, Hyderabad.

d)   Application will ordinarily be accepted by the Government
     Examiner of Questioned Documents but may be refused
     at his discretion if these cannot be undertaken without
     detriment to his other work,

e)   Applications received direct private individuals will not be
     entertained.

f)   Presiding Officers of Courts are requested to detain the
     Government Examiner of Questioned Documents or his
     Assistant for the least possible time compatible with the
     requirements of the case. They are also requested to
     accept, so far as possible, the time and dates for
     attendance offered by these officers because the latter
     frequently have to attend several courts in the course of
     one tour. (Normally one months notice will be given to the
     Government     Examiner        of     Questioned    Documents
     whenever he or his Assistant is required to give
     evidence),

g)   When    the    Government           Examiner   of   Questioned
     Documents or his Assistant is required to travel in order to
     give evidence or for any other purpose the authority or
     party employing his services will be required to pay
     traveling allowance at the rates laid down in the
                                                                158
     Supplementary Rules of the Government of INDIA for
     Journeys on tour, Traveling allowance        will also be
     payable for the class-IV servant accompanying the officer
     at the rates fixed for Government of INDIA, Class IV
     servants, The traveling allowance on his account will be
     drawn from the accounting officer auditing his pay
     accounts and debited to the Defence Services through
     normal accounting channels,

h)   An inclusive fee of Rs, 220.00 will be charged in each
     case in which an opinion is given and will normally cover
     the opinion, the cost of photographs and the giving of
     evidence. (This fee does not cover traveling allowance
     which is governed by para g above).

i)   The fee is payable in advance in all cases and each
     application will be accompanied by a certificate as at
     Appendix 'A' to this Instruction. However, in special
     circumstances, which should be stated, in the application,
     cases will be accepted without this certificate but the
     certificate should be forwarded as soon as possible.

j)   In cases where the cost of photographs is exceptionally
     heavy, the fee will be Rs.180.00 plus actual cost of the
     photographs.

k)   In cases in which no opinion is given but photographs are
     taken, only the actual cost of the photographs will be
     charged subject to a minimum of Rs. 35.00.

l)   In cases in which examination has been completed but no

                                                              159
     opinion could be expressed, a consolidated fee of Rs.
     100.00 will be charged.

m)   No reduction in the fee will be allowed if evidence is not
     required or is taken on Commission. When evidence is
     taken on commission, the commission will be issued to
     the Senior Sub Judge Simla/Chief Presidency Magistrate,
     Calcutta as the case may be and normally should be so
     worded      that    either    the    Government      Examiner       of
     Questioned Documents or his Assistant can give
     evidence.

n)   The Government of INDIA, Ministry of Home Affairs,
     reserves the right to impose an extra charge in any case
     in which they consider the usual fee in Commands,
     Divisions, Areas, Brigades Sub Areas and Units).

o)   The advice and services on the Government Examiner of
     Questioned Documents will be sought in all cases and
     private firms will not be consulted. Cases refused by him
     will be referred to private firms only after prior
     Government         sanction    has        been   obtained   for    the
     expenditure involved.

p)   In order to eliminate any avoidable extra work in this
     office and to enable him to carry out proper examination,
     all documents sent to the Government Examiner of
     Questioned         Documents        for     examination     will   be
     distinctively marked to show separately the questioned
     writings which are to be compared with the accepted
     specimen writings.
                                                                        160
Fees to Pleader etc. for Defending a Soldier
or Civilian MT Driver in a Civil Court

[Authority: DSR PARA 421]

Defence of Soldiers Charged with Criminal Offences
The following are the rules for the defence of soldiers charged with
criminal offences and prosecuted by Government in Civil Courts:

(1)   When soldiers are to be tried by a civil court upon any criminal
      charge, the Bde/sub-area commander should consult the
      district magistrate, and arrange with him for the selection and
      remuneration of a pleader, advocate or barrister, as the
      importance and necessities of the case may require.

(2)   Except in cases in which the Central Government are interested
      the maximum amount that may be paid to the pleader,
      advocate or barrister is Rs. 250 for each day that he appears in
      the case, on behalf of one or more accused, before a high
      court, a judicial commissioner's court or sessions court, or Rs.
      150 for each day that he appears in the case, on behalf of one
      or more accused, before any other court. These amounts
      include expenses of every description which counsel may incur.
      These fees are maximum and should not be paid in every case
      but terms arrived at for the whole case, omitting, for instance,
      days on which counsel appears merely to ask for an
      adjournment. In a joint trial, when the local military authority is
      satisfied that the accused require different lines of defence he
      may authorize the separate payment of fees for each accused

                                                                      161
      so defended.

(3)

      a)    The brigade / sub-area commander is only to appoint a
            pleader, advocate or barrister in cases where he thinks it
            desirable. The amount to be paid to counsel will be
            definitely settled before hand, subject to the maxima laid
            down in clause (b) above. If suitable counsel con not be
            obtained for the remuneration admissible under these
            rules, the case will be reported to superior authority and
            the orders of Government obtained.

      b)    In high courts in which counsel may not plead unless
            instructed by solicitor, a solicitor may be employed and
            his bill of costs, which should include counsel's fees
            (subject to the restrictions laid down in clause (b) above)
            and all other expenses incurred in the case, should be
            submitted to the legal Remembrances of the local
            Government and his certificate obtained that the amount
            of bill is reasonable before it is submitted for the orders of
            Government.

(4)   When counsel is provided for the defence of a soldier at the first
      trial in a civil court, counsel can also be provided when
      considered necessary on appeal, subject to the limitations laid
      down in clauses (b) and (c) above.

(5)   For the purposes of this concession the term soldier used in
      clause (a) above, includes all JCOs, WOs, NCOs and sepoys
      when on duty, and reservists called up for training or called out

                                                                      162
      for service. It does not include JCOs, was, NCOs and Sepoys
      when on leave, enrolled non-combatants or any other classes
      not mentioned above.

(6)   Any special case not specified may be reported to the superior
      authority and the orders of the Central Government obtained.

DSR PARA 538

(1)   Institution of Civil suit: (a) No legal proceeding shall be
      undertaken on behalf of Government without the sanction of the
      General Officer Commanding a Corps/Div/Area or the Officer
      Commanding     an   Independent    Sub   Area/Brigade/Brigade
      Groups, who may, on the advice of the proper Government Law
      Officer, sanction the institution or defence of civil suits or
      appeals. The Conduct of the case will rest with the Government
      law officer, if available the payment of his fees and other
      expenses in connection with counsel and witnesses being
      sanctioned    by    the    corps/div/area/independent     sub-
      area/independent    brigade/   independent    brigade    group
      commander at the rates and under the conditions obtaining in
      the locality under the civil rules of the State concerned.
      Otherwise the employment of a selected private practitioner
      may be sanctioned by the corps/div/area/independent sub-
      area/independent     brigade/independent     brigade     group
      commander who may fix the fees in consultation with the
      Government law officer, subject to such restrictions regarding
      the maximum amounts payable to counsel as are laid down by
      the Central Government from time to time. Claims for expenses
      in connection with counsel and witnesses will be accompanied
                                                                     163
      by a certificate from the Government pleaders, endorsed on
      their fee bills, in respect of Central Government cases, that the
      fees claimed are in accordance with the rate of fees sanctioned
      by the State Government or admissible under the rules of the
      High Court or the provisions of any law determining such fees
      according as the Government pleader is engaged on fees
      sanctioned by the State Government or prescribed by the High
      Court or prescribed by any law. In case of any doubt the matter
      will   be    referred   to    the   Legal     Remembrances         for
      certifications/clarifications. The bills of Private practitioners will
      be certified by the Ministry of Law and not the Legal
      Remembrances of the State Government. No suit by or against
      the Central government in respect of contracts relating to
      military lands shall be filed or defended without the prior
      sanction of the Central Government.

(2)   A list of Government law officers who may be consulted is given
      in para 539. The procedure with regard to consulting those
      officers is governed by the rules on the subject framed by the
      local Government in whose jurisdiction the area of the military
      commander concerned is included. In the case of a military
      area which is situated within the jurisdiction of more than one
      State, the law officer of the State in which the case originated
      should be consulted but see para 539.

(3)   When an officer receives intimation that a civil suit has been or
      is likely to be instituted against a Government or a public
      servant in his official capacity, he will report the circumstances
      to     the   corps/div/area/independent      sub-area/independent

                                                                        164
      brigade/ independent brigade group commander in order to
      avoid ex-parte decree being made against Government. In this
      connection it should be remembered that the Code of Civil
      Procedure, Section 80, requires two months' notice of such a
      suit to be given before a valid suit can be instituted.

(4)   To      enable      the      corps/div/area/independent         sub-
      area/independent     brigade    /   independent    brigade    group
      commander to decide on the advisability of instituting legal
      proceedings, the officer immediately concerned will prepare a
      memorandum explaining the necessity for the suit and including
      a statement of claim. That will show the subject of the claim, its
      amount, when it accrued, steps taken to obtain satisfaction,
      pleas urged by the defence and the answers to such pleas.
      Copies of all important documents (with translations, where
      necessary) will accompany the memorandum.

(5)   If it is desired to institute a civil suit for the recovery of monies
      due to Government, the officer immediately concerned will
      ascertain from the civil officer of the district in which the
      defendant lives whether the sum could be paid by the letter. If
      the civil officer reports that the defendant is in a position to
      satisfy a decree for the amount claimed, application for sanction
      will be made to the corps/div/area/independent sub-area /
      independent brigade / independent Bde. Group commander.

(6)   When sanction is accorded to the defence or prosecution of
      civil suit. in which a public servant in his official capacity is
      implicated, the fee of one counsel will be allowed.

(7)   Rules regarding the procedure in connection with suits by or
                                                                       165
against soldiers are contained in the First Schedule to the Code
of Civil Procedure, 1908, Order V Rules 28 and 29 and Order
XXVIII, Rules 1 to 3.




                                                             166
Rates         of     Honorarium             and       per        capita
Refreshment to Blood Donors

[Authority:     MOD No.23915/DGAFHS/DG-IC/3498/D(Med) dated
                23.8.1974]

Letter No. 5507/DGAFMS/DG3NI678/D(Med) dated 30th March 1960.

Letter No. 11872/DMS-5(a)/1230/D(Med) dated 3rd March 1965.

Letter No. 239 I 5/DGAFMS/DG 1 C/5638/D(Med) dated 26th November 1970.
Letter No. 23915/1/DGAFMS/DG 1 C/338/D(Med) dated 19th January, 1971.

(i)    The payment of honorarium to blood donors in armed forces
       hospitals, AFMC Pune and AFTC Delhi Cantt. Will be made at
       the following rates:

(a) Honorarium to blood donors Rs. 20/- per donation for a bottle
(Ordinary blood Group)                of 350 cc.

(b) Honorarium to blood donors At the rates prevalent in civil
(rare blood group)                    hospitals at the Station Subject to
                                      a   maximum      of     Rs.40/-   per
                                      donation for a bottle of 350 cc

(ii)   Sanction is also accorded to the provision of refreshment
       costing not more than Rs. 2/- per blood donor. The refreshment
       to be served will be restricted to Tea, Coffee, Sugar, Milk,
       Lemonade, Orange juice, Biscuits and Cakes only.




                                                                        167
Interest Free Advances for Officers' Messes

[Authority: DSR (Unit Allowance)]

(1)   GOs-in-C Commands and Commanders of Areas and Divisions
      are empowered to sanction in consultation with the C.D.A.
      concerned, interest free advances to newly raised units and
      formations which are not eligible for the monetary grants for the
      initial equipment of field service messes for officers.

(2)   The amount of the advance will largely depend on the number
      of officers on the establishment of the unit or formation, but will
      normally be calculated on the basis of Rs. 200 per officer on the
      permanent establishment and Rs.100 per officer attached.

(3)   The advance will be refunded in thirty-six monthly installments
      commencing three months after the advance was drawn. If a
      mess ceases to be maintained before the whole advance has
      been refunded and there is no prospect of its being reformed,
      the amount outstanding will be converted into a grant; the mess
      equipment will be sold and the amount realized credited to the
      State.

As a security, a mortgage bond will be executed on the mess
property purchased from the advance granted.




                                                                      168
Library Allotment for the Ministry of Defence
Library and Central and Command/Station
Libraries

[Authority: DSR (Unit Allowance)]

The allotment for the Ministry of Defence Library and for Central and
Command/Station libraries is sanctioned annually for each financial
year, and claimed separately by the Ministry of Defence and M.T.
Directorate respectively.

The allotment for the Ministry of Defence Library is intended for the
purchase of books, periodicals, library equipment and to meet
incidental expense, e.g., petty repairs to furniture and equipment.

The allotment for Central Libraries and Command / Station libraries is

distributed by the Chief of the General Staff for each Command
separately. Sub allotments are further made by Commands to Central
and Command/Station libraries. Charges for the purchase of books
and periodicals pay of librarians and other incidental expenses
connected with libraries will be met out of this allotment.

The sums allotted shall be viewed as formal allotments (Monetary
limits) and not grants to be drawn in cash by the allottees during the
financial year, 1st April to 31st March. The allottees may draw
periodical advances not exceeding 20 percent of the annual
allotments from the C.D.A. concerned. Any amounts not actually
expended from the cash drawn from the C.D.A. before the close of a
financial year shall be refunded into the treasury by the 31st March of
that year. Any balances of allotments (monetary limits) made shall
                                                                      169
lapse to Government and shall not be available for utilization in
respect of the expenditure incurred on this account in the following
year. In the case of purchases in England through the High
Commissioner for India, during a financial year, the expenditure
involved shall be charged against the allotments for that year if debits
from the High Commissioner are received before the accounts of that
financial year are finally closed.

Annual Library Grant

The following scales of Annual Library grant have been prescribed
w.e.f. 1.4.81 for the Formation / Station HQrs. Libraries:

      (a)   Command Libraries -Rs. 6000 each

      (b)   Corps/Area Libraries -Rs. 4000 each

      (c)   Div/Sub Area Libraries -Rs. 3000 each

      (d)   Bde HQ/Stn. HG Libraries -Rs. 1500 each:




                                                                    170
Permanent Advances

[Authority:        DSR (Unit Allowance)]

(1)   All Officers incurring expenditure such as the local purchase of
      petty stores, local repairs by civilian firms, contingent or postal
      charges and payments for casual labour on daily rates of pay
      paid through muster rolls may be granted a permanent advance
      or imprest. The amount of the advance will be fixed by the next
      superior administrative officer in consultation with the audit
      officer. A permanent advance in excess of Rs. 1000 requires
      the sanction of the Area Commander.

      No pay or allowances may be disbursed from a permanent
      advance except in the following cases;

      a)      The pay of casual labour on daily rates of pay paid
              through muster rolls.

      b)      Advances of travelling allowance to civilians in emergent
              and exceptional circumstances when there is no time to
              draw it from the C.D.A.

EXCEPTION 1:- In the case of Military Schools and the Rashtriya
Indian Military College, the amount will be fixed by the Chief of the
General staff.

EXCEPTION 2:- In the case of A.O.C. / E.M.E. Establishments the
amount will be fixed by the Director of Ordnance Services / D.E.M.E.
in communication with the audit officer. Advances in excess of Rs.
1,000 require the sanction of the Master General of the Ordnance.


                                                                     171
EXCEPTION 3:- In the case of ordnance and clothing factories,
advances in excess of Rs. 1,OOO-will be-.sanctioned by the Direct-or
General; Ordnance Factories, in consultation with the audit officer.

EXCEPTION 4:- In the case of the Remounts, Veterinary and Farms
Corps, advances in excess of Rs. 1000 require the sanction of the
Director of Remounts, Veterinary and Farms.

EXCEPTION 5:- In the case of establishments under the control of
Defence Production Organization, the amount will be fixed by the
Directors concerned in consultation with the audit officer. Advances in
excess of Rs. 1000 require the sanction of the C.G.D.P.

EXCEPTION 6:-
     a)    In case of Establishments / Laboratories under the
           Control of the Scientific Adviser to the Ministry of
           Defence, the amount will be fixed by the Chief Controller,
           Research & Development in consultation with the audit
           officer. Advances in excess of Rs. 1000 require the
           sanction of the Scientific Adviser to the Ministry of
           Defence.
     b)    For the purpose of petty cash transactions other than
           disbursements of pay, JCO's N.C.O.'s and store keepers
           of the A.S.C. in charge of supplies at outposts which are
           not visited regularly by an A.S.C. officer, will be allowed
           imprests. The specific sanction of the Area Commander,
           who will fix the amount of imprest so that it does not
           exceed the cash requirements for two months, or Rs. 100,
           whichever is less, will be required in each case. The
           procedure for recouping the imprest and accounting for it
                                                                       172
           will be laid down for each out post, by the Area
           Commander in Consultations with the C.D.A. concerned.
      c)   Recruiting officers (other than Recruiting Officers for
           Gorkhas) may be granted permanent advances for
           payment of advances of pay, subsistence allowance and
           railway fares of recruits and rewards and railway fares of
           recruiters. The amount of the permanent advance for
           each officer is fixed by Army Headquarters with the
           concurrence of the Ministry of Defence (Finance).
(2)   A permanent advance or imprest must be obtained from the
      C.D.A.
(3)
      a)   Every officer holding a permanent advance will, on the 1st
           April    of   each   year,   send   to   the   C.D.A.   an
           acknowledgement that the amount is due from and is to
           be accounted for, by him. When relieved of his charge he
           will account for the advance to his successor, this fact
           being recorded on the reverse of I.A.F.Z. 2081.
      b)   In respect of imprests granted under Rule 223 (ii) the
           acknowledgements required by clause (i) above will be
           countersigned by the D.C. the outpost station and
           submitted to the CDA. through the OC parent Supply
           Depot.
(4)   The expenses incurred against a permanent advance will be
      accounted for in contingent bills (I.A.F.A.-115) and reimbursed
      once a month, or more frequently, if necessary.


                                                                   173
Advanced to Reconstituted or Newly Raised
Units

[Authority:         DSR (Unit Allowance)]

(1)   Applications for advances to meet all regimental requirements,
      may be submitted to Area Commanders by newly raised or
      reconstituted Units including animal Transport Companies
      (mule) and headquarters‘ formations as follows:

      a)      Units at a per capita rate of Rs.30/-.

      b)      Headquarters formation on a uniform adhoc rate of
              Rs.10000/-.




                                                                 174
Reimbursement of Cost of Spectacles
[Authority:         DSR (Unit Allowance)]

(1)   Service personnel are entitled for re-imbursement of the
      expenditure incurred to the extent of Rs. 25/- (Rs. Twenty five
      only) or the actual cost, whichever is less, for the purchase of
      approved pattern of spectacles on the recommendations of an
      authorized service specialist in ophthalmology.

      a)      When the spectacles are worn for distant vision and their
              breakage or loss will render the individual in-efficient, two
              pairs will be prescribed on the advice of service specialist.

      b)      Bifocal lenses could be prescribed at the discretion of the
              service specialist provided that the cost of one pair of
              spectacles with Bifocal lenses is less than the cost of 2
              pairs one for distant vision and the other for near vision.
              However Bifocal lenses shall not be prescribed for
              personnel whose nature of duties precuide the use of
              these lenses.

      c)      Re-imbursement for repair of spectacles frame and/or
              replacement     of   lenses    will   be    done    on   the
              recommendation of service specialist but amount will be
              limited to Rs. 15/- or the actual cost of repair of frame or
              replacement of lenses which ever is less.




                                                                        175
Claims for Compensation for Loss of Life or
Injury or Damage to Private Property Caused
by Members of the Military Forces
[Authority: SAO: 12/S/65]

(1)   All claims arising in the Union of India made by or against the
      armed forces or the personnel thereof or the Central
      Government are being dealt with by ―G", "A" and "Q" staffs
      according to the type of such claims. The procedure laid down
      in the succeeding paragraphs will be observed while dealing
      with case of claims arising out of the traffic accidents involving
      Indian Army vehicles, and claims arising out of the occurrences
      in the nature of civil wrongs committed by Army personnel with
      which "A" staff is concerned.

(2)   Financial powers: Orders           notifying   the     authorities
      empowered to settle civil compensation claims referred to in
      paragraph I above have been issued vide Ministry of Defence
      letter No.97949/PS3(Claims) 3862-C/D (Pay/Services) dated
      the   25th    Nov     61    and    No.97949IPS3(Claims)/8835/
      (Pay/Services) dated 21st Oct. 63, copies reproduced as
      Appendix I and II to this Army Order.

(3)   The procedure for reporting all occurrences of the nature
      referred to in paragraph 1 above is published below: The duty
      of the OsC units is to render to the staff concerned early and
      each information of any occurrences which may give rise to
      civilian claims and in respect of all traffic accidents whether
                                                                     176
      likely to give rise to a claim or not and whether involving any
      civilian interest or not and in the meantime to institute or take
      such disciplinary and remedial action as may be deemed
      appropriate. The staff concerned then assumes responsibility
      for detailed work of disposing of such claims and for recording
      for statistical purposes all traffic accidents.

(4)   Traffic Accidents

      a)    The instructions in this para apply to all accidents in which
            military vehicles are involved, whether or not civilian
            interests arise. When not at variance with these
            instructions, Appendix 3 of the Mechanical Vehicle
            Regulations will continue to apply.

      b)    Traffic accidents will be reported to on Traffic Accident
            Report (IAFY-2002). All Commanders and other officers
            having charge of transport will familiarize themselves with
            this form (IAFY -2002) and ensure that all drivers are
            given proper instructions in its use and completion. The
            form will be carried in an envelope by drivers on all
            journeys. Indents for the form will be submitted to the
            Stationery .Depots concerned and sufficient stocks should
            be held by the units

      c)    Where the driver of a military vehicle is unable to write,
            the officer authorizing the journey will ensure, at the
            outset of the journey, that Slip K to IAFY -2002 is filled in
            to the extent of the rank, number and name of the military
            driver, and the number, make and type of the Military

                                                                     177
     vehicle.

d)   Instructions to drivers of the military vehicles- In the event
     of an accident occurring drivers must –

     i     Complete, sign and detach the Slip K from IAFY -
           2002 and hand it to the driver of the other vehicle
           involved, drawing his attention to the instructions on
           the back of the slip. If no other vehicle is involved
           but injury to any person or damage to any property
           has been caused, the form should be handed over
           to the injured person or owner of the damaged
           property, or if this is not possible or the proper
           recipient is illiterate, to a Policeman or other
           responsible person present.

     ii    'Report to the Civil police and to the Provost unit if
           located in the station. Instructions contained in
           Appendix 3 to Mechanical Vehicle Regulations, and
           other relevant orders should be complied with.

     iii   Not admit any liability for the accident by word or
           act.

     iv    Relevant portion of the form IAFY -2002 and the
           sketch on the back of the form should be completed
           in accordance with the instructions given on the
           form, and handed over to the unit immediately on
           completion of the journey. If this could not be
           completed by the driver due to injury or death or
           otherwise, this will be done by the Officer/

                                                               178
          JCO/NCO present at the scene of the accident or by
          an officer of the drivers unit on his return. Failure to
          report an accident is an offence in respect of which
          severe disciplinary action will be taken as per
          prescribed rules.

     v    Drivers taking part in moves or details involving
          absence from their units for more than 48 hours will
          report an accident immediately on arrival to the
          Camp Commandant of Staging or Transit Camps or
          to OsC units to which they may be attached during
          the detail etc. Such officers will be responsible for
          reporting the accident to the Provost unit, if located
          in the station and to Civil Police, and for initiating of
          IAFY -2002. A copy of such report will be forwarded
          by the initiating officer to the drivers unit.

e)   Instructions to Officers Commanding Units: On
     receipt from a driver of IAFY 2002 Officers Commanding
     Units must –

     i    Interview the driver at the earliest possible moment,

     ii   Ensure that (1) the provost unit, if located in the
          station has been informed, and (2) the Civil Police
          have been informed when injury has been caused
          to any person or damage caused to civilian
          property. If damage is caused to a military vehicle
          as a result of an accident with a civilian vehicle,
          such accidents should also be deported to Civil

                                                               179
      Police.

iii   Examine IAFY - 2002 and ensure that all available
      particulars have been entered in Section A to J of
      the form. Full particulars called for in Section B of
      the form regarding name and address of the owner
      of the civilian vehicle and its insurance should be
      obtained and completed.

iv    Complete Section M to T of the form, and obtain
      statement from the driver and available military
      witnesses, It is essential that every statement
      should include the date and place of accident, and
      the   number    of   the   vehicle    involved.   While
      completing the form the instructions as given in the
      form are to be followed.

v     Ensure that all copies of the form are signed both by
      the driver and OC unit. Signatures must not be
      typed or stamped. Certified thump prints will be
      accepted from illiterate drivers.

vi    Despatch one copy of the report and the statements
      immediately to the appropriate staff direct and not
      through formation. As only statements which are
      immediately available are required for this, the
      despatch of the form should be effected within 48
      hours of the accident Despatch should in no case
      be delayed to obtain information not immediately
      available. Reports should be serially numbered as a
      check against loss in transmission.
                                                          180
     vii    Report     accident,      wherever      necessary,    in
            accordance with the provisions of SAO No 22/S/64.
            Instructions contained in Appendix 3 of Mechanical
            Vehicle Regulations will also apply.

     viii   As soon as disciplinary action has been taken,
            Section U- W of IAFY -2002 (second copy) will be
            completed and signed and this copy with copies of
            statements and workshop reports will be forwarded
            to next higher formation. Such higher formation will
            complete Section X of the form and forward it to the
            appropriate staff.

f)   Court of inquiry:           Instructions with regard to holding
     of Courts of Inquiry are contained in RAI(I) 446, Appendix
     3 Mechanical Vehicle Regulations and SAO No. 22/S/64.
     The Court will, however, not express an opinion as to the
     payment of compensation as well as to the estimated
     amount required to make good any damage done to other
     than military vehicles/property and with regard to the
     extent of injuries suffered by other than military personnel.
     Instructions contained in paras 4 and 5 of Appendix 3,
     Mechanical Vehicle Regulations are modified accordingly.

g)   Disciplinary Action:             Appropriate       disciplinary
     action wiII be taken as soon as possible, except where
     the Commanding Officer considers that disciplinary action
     is not called for, or the individual concerned is being dealt
     with by a Civil Court. As regards delay in finalization of
     Courts of Inquiry and disposal of disciplinary cases,
                                                                 181
            attention is invited to the provisions of AO No.(181)/64.

      h)    Repair of Service vehicle: Relevant instructions
            issued separately should be followed.

            i     Unauthorized use: In the event of an accident
                  occurring when a vehicle is being used with out
                  proper authority or otherwise than on duty, a report
                  will be attached by OC unit to the second copy of
                  the IAFY -2002 setting out precautions taken to
                  prevent unauthorized use and disciplinary action
                  taken or proposed.

(5)   Claims: The investigation and disposal of civilian claims
      mentioned in paragraph 1 above is the responsibility of the staff
      concerned. OsC units, unless specifically requested to do so by
      officers of the staff concerned, are not required to make
      enquires as to do the extent of injuries suffered by civilians or
      damages to civilian vehicle. They should, however, ensure that
      IAFY -2002 contains the necessary particulars (when available)
      to enable officers of the appropriate staff to locate any injured
      person or animal or damaged property, including the name and
      address of any hospital to which an injured person has been
      sent for treatment, and the garage and workshop at which any
      damaged civilian vehicle may be inspected. The name and
      address of any person who has suffered injury, including fatal
      injury, loss or damage likely to give rise to a claim should be
      included, if known, but anything in the nature of an invitation to
      make a claim will be avoided. In cases of doubt, location of

                                                                        182
      claimants will be left to the appropriate officer of the staff
      concerned on the information available. However on receipt of
      any such claim, a report in accordance with para 96 of the
      Claims Commission MandaI (APPENDIX 'D') should be
      prepared and sent to the reporting units next higher formation.
      A specimen copy of the (APPENDIX 'D') is reproduced as
      Appendix - Ill to this Army Order. It will be accompanied by
      relevant investigating reports carried out in respect of .the
      accident incident giving rise to the claim, and by any additional
      information or comments which the reporting unit may consider
      to be of value in examining the claim. Units will not enter into
      correspondence or discussions with the claimants or their
      representatives, and in no circumstances will liability be
      admitted or an offer be made. If, however, any information is
      required to be obtained from the claimant on the advice of the
      staff concerned, the same may be obtained without prejudice
      and without admission of any legal liability on behalf of the
      Govt. of the India. In this connection relevant provisions of the
      Claims Commission Manual may be referred to.

(6)   Claims by the Services against civilians: Any accident
      which may give rise to a claim by the Services against civilians
      will be reported to the appropriate staff concerned. Typical
      examples are cases where the negligence of a civilian causes
      injury to Service personnel or damage to Service property.
      Where injury has been so caused to Service personnel., and
      Court of Inquiry has been held a copy of the Proceedings will
      be forwarded to the appropriate officer of the staff concerned

                                                                    183
along with a brief statement of facts and of the nature and
extent of the damage or injury. It is essential to state whether
the Service personnel involved where on duty or not.

It will be the duty of the staff concerned to protect the public
purse by ensuring that whenever possible recoveries are
effected in respect of losses sustained by the Services as a
result of negligence or wrongful acts of civilians. It is essential
that in all such cases the earliest possible notification is made
to the responsible party of the intention of the Govt's claim.
Failure to give such early notice may prejudice the possibility of
recovery. In the event of a civilian refusing or failing to pay the
amount due to the Govt. the staff concerned should examine
the question of effecting the recovery through a legal recourse
on the merits of each case.

Where recovery is to be effected in respect of damage to
Service Vehicle as a result of accident with a civilian vehicle
whose driver has been found negligent, the lower military
authorities should take action as under:

a)    The name and address of the owner of the offending
      civilian vehicle should be ascertained through the driver
      concerned, if he is not the owner of the vehicle at the time
      of accident.

b)    Full particulars regarding insurance of the civilian vehicle
      should be ascertained. In case the accident vehicle has
      been insured comprehensively, the name of Company
      and the Policy number under which it has been insured
      should be made available. In case this information is not
                                                                184
           available   from    the    owner    concerned,     necessary
           assistance should be sought from the Civil Police or from
           the Transport Registration authorities.

      c)   The particulars of Govt.'s claim should be notified to the
           owner of the vehicle as well as to the Insurance Company
           as soon as possible.

      d)   In the event of the claim not being settled by the party
           concerned within a reasonable time, the matter must be
           referred to Army Headquarters for examining the propriety
           of filing a civil suit. Full particulars regarding the insurer,
           the financial position and solvency of the party against
           whom a claim is made should be given. The period of.
           limitation for filing the suit under the Indian Limitation Act
           or under the J&K State Law of Limitation, as the case
           may be, should be kept in view. The delay will be avoided
           at all levels. Such case should reach Army Headquarters
           through normal staff channels at least three months
           before the expiry of the limitation period together with the
           information regarding likely expenditure on the part of
           Government to be incurred in taking the matter before a
           Court of Law.

(7)   Claims for disposal of which any other authority is prescribed by
      law (for example by the Manoeuvers, Field Firing and Artillery
      Practice Act 1938; claims arising from requisitions, hiring,
      purchases or other contracts and claims falling under the
      purview of the Defence of India Rules) will not be dealt with
      under the provisions of the Claims Commission Manual and
                                                                      185
      accordingly will not be regulated under this Order. Separate
      orders will be- issued by the concerned authorities.

(8)   This Order cancels SAO 4/S/47 dated 13 Dec47.




                                                               186
Conservancy                  Arrangements                 by   Cantt.
Boards

[Authority:         Para 1205 DSR]

Distribution of Conservancy Duties:
(1)   The Military authorities are responsible for conservancy
      arrangements within the lines of all troops and non-combatants.
      The responsibility of the cantonment authorities is limited to
      services required to be performed outside those areas.

      The military authorities are therefore responsible for:

      a)      Conservancy arrangements in the barracks of troops and
              other military buildings and offices maintained from the
              Defence Services Estimates;

      b)      The cleanliness of latrines used wholly or in part by
              military personnel or their families; and

      c)      Collecting the filth and rubbish from places listed in
              clauses (i) and (ii) above and placing it in receptacles
              conveniently located and supplies by the cantonment
              authorities.

(2)   The cantonment authorities are responsible for carrying out the
      conservancy duties normally assigned to municipal bodies
      outside the area specified in sub-para (a) above; namely:

      a)      the provision of receptacles for filth and rubbish at
              convenient places;

      b)      the collection and removal of filth and rubbish from these
                                                                     187
            receptacles;

      c)    the collection and removal of silage water; and

      d)    Arrangements for disposal of filth, rubbish and silage
            water.

(3)   All conservancy arrangements for military personnel in non-
      cantonment military stations will be made by the local military
      authority concerned.

DSR PARA 1206

Payment for Conservancy Services:

(1)   In order to meet all expenditure on conservancy arrangements
      in cantonments and non-cantonment military stations, debitable
      to Defence Services Estimates, other than that incurred in
      connection with training in camp, lump sums will be placed at
      the disposal of GOs-C-in-C commands.

(2)   Under the provisions of the Cantonments Act, 1924 (Act No. II
      of 1924) section 98, suitable and economical arrangements will
      be made on written agreements by the local military authorities
      concerned with Cantonment authorities for payment for services
      detailed in para 1205 at special rates fixed on the basis of
      actual cost of the services rendered. Agreement will be drawn
      up in accordance with ordinary business principles and should
      not cover indefinite periods. OsC stations will arrange all details
      of the allotment of the establishments required within the station
      in consultation finally with the GOC-in-C command, and the
      latter should in all cases satisfy himself of the absolute
      necessity for these establishments. Brigade / sub-area
                                                                      188
      commanders will decide which units in the station will pay the
      personnel employed.

(3)   The allotment of personnel to units. for the purpose of pay will
      be reported to the CsDA concerned. All changes of allotment
      for purposes of pay will similarly be reported.

(4)   Under these arrangements it should be possible for the local
      military authorities to effect considerable economy consistent
      with the health of the troops and standard of efficiency by a
      combination of establishments, or by adopting other methods of
      reducing expenditure.

(5)   The accommodation intended for occupation by non-entitled
      persons will as far as possible be excluded from the area for
      which conservancy agreements has to be entered into with
      Cantonment/Municipal Boards so that necessary recoveries
      from these personnel may be made direct by those authorities.
      Exact boundaries so fixed will be mentioned in the agreement.
      Where it is not possible to isolate the areas occupied by non -
      entitled personnel and they are included in the agreement
      entered    into   with   Cantonment/Municipal     Boards,   the
      conservancy charges from the personnel will be recovered by
      Barrack Services and credited to the State. The exact amount
      to be recovered on this account will be intimated by the OC
      station to the BSO.




                                                                   189
Municipal /Cantonment Taxes

[Authority: Rule 288 FR Part I]

(1)   A person subject to the Army Act. 1950 (Act XLVI of 1950)/the
      Navy Act 1957/ the Air Force Act, 1950, who is compelled by
      the exigencies of Army / Navy / Air Force duty to reside within
      the limits of a municipality or a cantonment is exempt from the
      taxes of the following kind:

      a)    Municipal or cantonment taxes on salaries.

      b)    Municipal or cantonment taxes on professions, trades,
            callings, offices or appointments.

      c)    Municipal or cantonment taxes on animals or vehicles in
            respect of:

            i      any animal which such person is required by the
                   regulations of the service to which he belongs, to
                   keep: and

            ii     any vehicle which such person is permitted to keep
                   in lieu of any animal which the said regulations
                   would require him to keep.

      The   loss   caused      to   the   Cantonment   Boards/Municipal
      committees / councils by the above exemption to Service
      Personnel shall, however, be made good from the Defence
      Services Estimates except in respect of any horse which a
      Service person is bound, by Regulations of the Service to which
      he belongs, to keep.
                                                                    190
(2)   Municipal/Cantonment taxes on Army/Navy/Air Force buildings
      or on buildings hired for authorized purposes other than
      quarters are debitable to the Defence Services Estimates under
      the rules contained in the Regulations for the MES and
      Quarters and Rents with Rules for the supply of water and
      electricity. Payment of such taxes should be made by book-
      adjustment or in cash according as the Municipalities
      /Cantonment Boards concerned do or do not bank with a
      Government Treasury.

(3)   Licence fee chargeable from Army washer man under sub-
      section 4 of section 210 of the Cantonments Act 1924, are
      debitable to the Defence Services estimates. The amount will
      be claimed by the unit on a contingent bill (IAFA-115) from he
      Controller of Defence Accounts concerned.




                                                                 191
Supply and Services Imprest
[Authority:         Appendix 28 FR Part II]

(1)   Provisions:         Supply and Services Imprest may be provided
      to all units/formations including supply depots for the following
      purposes:

      a)      Purchase of supplies/stores locally.

      b)      Payment of hire charges for porters, panties, camels,
              labour and civil transport.

      c)      Payment of Excise Duty on rum, allied levies on account
              of storage licence fee and gallonage fee.

      d)      Payment of charges on account of water supply drawn
              from civil sources to troops deployed in forward areas of
              Rajasthan and Gujarat/Kutch sectors under the following
              circumstances:

              i     In cases of water supply to troops on the line of
                    march or in training camps other than at camping
                    grounds in M.E.S. charges.

              ii    Drawing of water from springs, wells and the hike by
                    animal or manual labour and distribution other than
                    by pipes or ducts.

              iii   In cases where water is purchased and delivered by
                    the suppliers into tanks or reservoirs from where
                    distribution is by hand or by transport and not
                    through a piped distribution system.

                                                                     192
        e)    Payment of ASC Contractors bills for fresh supplies and
              firewood to the extent of 90 percent subject to post audit.

              Imprests are allotted on specific authority and the
              advances for the Imprests are drawn from Field Cashiers
              where such functionaries exist and banking facilities do
              not exist, or from the Regional Controllers of Defence
              Accounts.

Note:         Battalions of Para Mily Forces can also be provided
              with S & S Imprests when placed under the
              operational control of the Army. The power if any
              delegated to officers to Para Military Force by their
              parent organization in respect of any such Imprest
              will be held in abeyance so long as such Battalions
              remain under the operational control of the Army.

(2)     The authority for allotment and sanction of Supply and Services
        Imprest will rest with :

        a)    Under Peace Conditions
              i     The GOC-in-C of the Command.

              ii    The ceiling monetary limit of tile Imprest will be fixed
                    in consultation with the C.D.A. concerned.

        b)    Under Field Conditions
              i     Army       Commander/Force         Commander/Corps
                    Commander.

              ii    The ceiling monetary limit of Imprest will be fixed
                    without reference to the C.D.A. but the same will be
                                                                        193
                    intimated to such authority immediately on being
                    sanctioned. The Audit Officers will bring to the
                    notice of the sanctioning authority any cases in
                    which they consider that the amount of the imprest
                    is not being adequately utilized.

Note:         C.M.L. used in the context of Supply and Services
              Imprest is the maximum limit of cash (compressing of
              both cash in bank and cash in hand) that may be held
              by an Imprest holder at a time. The actual drawings
              should be restricted to sums actually required for
              immediate payment to dealers and contractors.

(3)     Allotment of Imprest Number:              On     receipt   of   the
        sanction, a copy of which will be forwarded by the sanctioning
        authority direct to the C.D.A./Field Cashier concerned. The
        CDA/Field Cashier will allot an imprest number to the unit
        concerned. Three specimen signatures of the Imprest Holder,
        duly countersigned by the C.A.S.C./D.A.D. S & T of the
        Area/Div/Indep Sub Area will be furnished to the CDA/Field
        Cashier concerned for record and verification.

(4)     Operation of Supply and Services Imprest: Supply
        and Services Imprest Holders will ordinarily be military officers
        of rank not below that of Captain, but a Subaltern may be
        appointed when no officer of higher rank is available. The fact
        that a senior officer cannot be spared to act as Imprest Holder
        will be justification for appointing a Subaltern as Imprest Holder.
        Where a military officer is not available, a civilian Gazetted

                                                                        194
        officer may be appointed as Imprest Holder, but not a JCO
        unless he himself is the Commanding officer of the unit. As far
        as possible such a unit will be attached to a larger unit for
        payment purposes. In exceptional circumstances where the
        exclusion of J.C.O. is not practicable a selected J.C.O. not
        below the rank of a Subedar may be specifically authorized by
        name by the Army Commander to act as Imprest Holder. The
        Imprest Holder will personally operate the Imprest Account. It is
        not permissible for him to delegate the responsibility for
        operation of funds to other persons, nor it is permissible for an
        Imprest     Holder    to   operate   more      than   one   Imprest
        simultaneously.

Note:         (1) Officers in financial difficulties will not be
              appointed as Imprest Holders.

              (2)    As placing of more than one account in the
              charge of one person may result in the mixing up of
              the various accounts and will also facilitate fraud by
              giving opportunities of playing one account off
              against another, the accounts of the various public
              and regiments funds will as for as possible be
              entrusted to different individuals. The supply and
              Services       Imprest   holder   will   not    normally   be
              permitted to operate any other public or regimental
              fund account.

(5)     Change of Imprest Holder: In case of any change in the
        officer operating the Imprest, three specimen signatures of the
        relieving officer duly attested by the previous Imprest Holder will
                                                                         195
      likewise be furnished to the CDQA/Field Cahier concerned. In
      addition the following information will also be furnished:

      a)    The official designation of the Imprest Holder.

      b)    The number of the Imprest Account.

      c)    The name of the new Imprest Holder with rank, initials
            and unit in Block Capitals.

      d)    The name of the old Imprest Holder with rank, initials and
            unit in Block Capitals.

      e)    Nature of casualty to the old Imprest Holder with date.

      f)    Date of transfer of the account to the new holder.

      g)    Amount of cash actually taken over by the new holder.

      h)    A certificate that the amount of cash taken over is in
            agreement with the account up to date of taking over: in
            case there is a discrepancy a statement showing the
            amount of the excess/deficiency with all particulars
            available to be furnished. The certificate and the
            statement should be signed by both the officers
            concerned.

(6)   Drawl of advance: Advances            will   be     drawn    from
      C.D.A./Field Cashier concerned by submission of cash
      requisition order on IAFF- 1036 the number of the Imprest
      account allotted being quoted therein.

      The following procedure will be adopted for signing of
      cash requisitions for Imprest:

      a)    In units commanded by Lt. Cols:             Where the O.C.
                                                                      196
           Unit himself is the Imprest Holder, the requisition will be
           signed by O.C. Unit only.

      b)   In units commanded by Lt. Cols:           Where          the
           Second-in-Command        is   the   Imprest    Holder,   the
           requisition, besides being signed by the Imprest Holder
           will be countersigned by the O.C. Unit. In the later
           absence from the station, the requisitions will be
           countersigned by the Station Commander of the rank of
           Lt. Col. or above. When a Station Commander of the rank
           of Lt. Col. or above is absent on leave or temporary duty
           exceeding a week, the cash requisitions will be
           countersigned by an officer of the rank of Major officiating
           as O.C. station.

      c)   In units commanded by officers of the rank of Major or
           Captain etc., the requisition will be signed by the Imprest
           Holder and countersigned by the O.C. Station of the rank
           of Major or above or by an officer of the rank of Major
           officiating as O.C. Station or by a Staff Officer of the rank
           of Col. or above of Headquarters formation responsible
           for the administrative control of the Imprest Holding Unit.

(7)   Maintenance and rendition of Imprest Accounts: The
      lmprest Accounts will maintained by the lmprest Holder in Form
      I.A.F.A.-821 in duplicate. The account will be a simple
      chronological record of cash transactions purely for ―Supplies
      and Services‖ transactions showing the actual dates and
      amounts of all receipts and payments from the first to the last
      day of the month inclusive and the opening and closing
                                                                     197
      balances of cash. The number of the Imprest Account and the
      designation of the Imprest Holder will be entered on the top of
      each account. The account will be signed in full by the Imprest
      Holder.

      All vouchers will be given monthly serial numbers identical with
      the item number of the transaction as entered in Column 2 of
      the Imprest Account I.A.F.A.821. The total amount of each
      voucher supporting the accounts will be expressed thereon in
      words as well as in figures.

      All original accounts and vouchers will be prepared in ink or
      indelible pencil. Erasures or over-writings in accounts will be
      avoided. Any alterations necessary will be made by scoring out
      the original entry and entering the correct amount or other detail
      above it. All alterations will be attested in ink by the Officer
      rendering the account. Whenever amounts are debited or
      credited in the account in settlement of discrepancies occurring
      in a previous account, a copy of the authority for the adjustment
      will be attached to the account.

      Monthly accounts will be forwarded by the 10th of the following
      month supported by the requisite documents and proper
      sanction of C.F.A. whenever necessary.

      A nil account will be rendered showing the cash balance, if any,
      although there have been no purchases during the month.

(8)   Responsibility of Imprest Holder: An Imprest Holder is
      personally responsible for amounts drawn by him until they
      have been fully and correctly accounted for. He will ensure that

                                                                     198
      no loss occurs through the non-submission of an Imprest
      account or any necessary voucher or through faulty preparation
      of paid bills submitted in support of the same. No portion of the
      public money held by an Imprest Holder may be handed over
      for use by an officer other than his successor, except in the
      case of officer of the reconnaissance parties detailed under the
      orders of Army Headquarters or formation Commanders.

      When advances are paid to the officers of the reconnaissance
      parties out of the Supply and Services Imprest, it will be the
      responsibility of the Imprest Holders to render to the C.D.A.
      within a reasonable time a self contained final account of each
      advance duly supported with all vouchers/documents/sanctions
      and so on and indicating how any balance left in the advance
      was credited to Government.

(9)   Final Closing of Imprest:          When the necessity of a
      Sanctioned Imprest Account ceases to exist, the Imprest Holder
      will at once-pay the cash balance of his account into the
      treasury on a Military Receivable Order and forward the
      Treasury receipt along with the final imprest account clearly
      marked as such.




                                                                    199
Contingent and Miscellaneous Expenditure
of Military Attach/Advisers Abroad

On the finalization of budget estimates, the M.l. Directorate, Army
Headquarters will intimate to Military Attaches! Advisers, the
allotments made to each of them to meet contingent and
Miscellaneous expenditure for the year in the same manner a for
other formations in India. A copy of this intimation will be endorsed to
the C.D.A. (Army), Meerut for watching the progress of expenditure in
internal audit.

Debits on the above account will be raised by the CGA (Directorate of
Audit Central Revenue) against the C.D.A. (Army) Meerut who will
audit and adjust the charges. While auditing the charges, in addition
to the general rules regarding the audit of cash expenditure, it will be
seen:

(i)     that the accounts of contingent and miscellaneous expenditure
        have been countersigned by the head of the Embassy or
        Mission in token of his approval to the expenditure and are duly
        supported by relevant vouchers

(ii)    that the expenditure on contingencies has been incurred only
        on the authorized item listed below:

        Bicycles;    conveyance     hire;   freight   and   demurrage;
        instruments; minor equipment and apparatus; liveries; clothing
        an other articles; locks; publications; repairs to, erection and
        removal of machines; stationery and printing articles; supply of
                                                                     200
        electric lamps: (bulbs); supply of water for drinking, etc., and
        dusting offices; telephone charges tents and camp furniture;
        typewriting and calculating machines; uniforms and other
        clothing winding and regulating office clocks, maintenance of
        call bells, etc.

Note:         The Military Attache/Adviser, being a part and parcel
              of the Embassy, Legation, etc. where he is posted,
              the provision of office accommodation, motor cars
              and other administrative arrangements such as
              provision of office furniture; fans; arrangements for
              cleaning office hot and cold weather arrangements;
              despatch of mail and telegrams, etc., is made by the
              Embassy, Legation, etc. and the expenditure is
              chargeable against the civil estimates.

(iii)   that the allotment of the year is not exceeded.

        Objection      statement   on    the   accounts      of    Military
        Attaches/Advisers    to Indian Embassies          abroad and    all
        subsequent correspondence connected therewith will be
        addressed by the C.D.A. (Army) Meerut direct to the Military
        Attaches/Advisers concerned. Items which are not satisfactorily
        settled within a reasonable time should however, be reported to
        the :G. S. Branch, Army Headquarters for further action.

[Authority: Para 440 OM Part II Vol – I]




                                                                       201
Conservancy                     and            Hot           Weather
Establishment Charges

Allotment     of   funds   to   meet   conservancy    and    hot   weather
establishment charges is made under the following heads:

(i)     Conservancy charges: Comprising              of     payments     to
        cantonment authorities for services rendered by them to military
        personnel in cantonments and other conservancy charges in
        cantonment and non-cantonment stations.

(ii)    Hot weather charges:           Charges of pay of punkha pullers
        and bhisties, etc. for watering khas khas tatties in those military
        stations for which hot weather arrangements have been
        authorized and also expenditure incurred in connection with
        purchase of jars water (gharas, matkas and surahis) and
        tumblers glass required for the purpose of providing water for
        drinking purposes.

(iii)   Administration          of     non-cantonment          stations:
        Comprising of all charges in connection with the administration
        of non-cantonment stations, e.g., SSO‘s stationery allowance,
        pay of clerks, pay of the establishment required for tree tending,
        etc., with the exception of conservancy charges.

Note:               Charges for pay and allowances of conservancy
              and hot whether establishment are dealt with in the
              Pay Section.

The funds for the purpose are distributed by Army Headquarters to

                                                                        202
Commands and through them to Areas and Sub-Areas. The Sub-
Areas distribute the funds to Os.C. Stations, who in turn may
distribute the allotment to units and formations. The bills in respect of
conservancy and hot weather charges are preferred to the
Controller's monthly by the Os. C. Stations or Os. C. units/formations
to whom the allotments have been distributed.

Payment for conservancy in respect of military lines in cantonments
will be made monthly to the local cantor1Irlent authority in
accordance with the agreement made by the O.C. Station, with that
authority.

When there is a probability of the allotment for a unit or formation or
for the station being exceeded, the C.D..LI\. will warn the O.C.
concerned in time to enable him to obtain an additional allotment to
cover expenditure in excess of the original allotment.

[Authority:       Para 441 to 444 OM Part II Vol- I]




                                                                     203
Acquisition and Disposal of Lands and
Buildings              by          Military        Lands           and
Cantonments Department for the Defence
Services

Acquisition of lands and buildings

No payment either in cash or by cheque will be made for
compensation to owner on account of acquisition of lands and
buildings. All such payments will be arranged by the civil departments
and the amounts debited by them against the Controller of Defence
Accounts concerned under Head IV of the Civil Exchange Accounts:

Debits, when received from the Civil Accountants General will be
scrutinized in the manner laid down in para 79. Defence Account
Code. The following points will be particularly looked into:

(i)     All purchase and/or permanent acquisitions have been
        sanctioned by the Government of India

(ii)    The compensation has been assessed by the Collector.

(iii)   Disbursements by civil authorities for the purchase of, and
        compensation for, lands taken up for the Defence Services and
        vouchers by the bills and receipts of the payees and the original
        orders, or certified extracts there from, under which the
        expenditure is incurred.

(iv)    The charges are accepted by a Defence Estates Officer of the
        ML & C Directorate.


                                                                      204
Disposal of Lands and Buildings
Lands and buildings for disposal and ML & C Department may be
disposed of either by sale or by transfer to other departments of the
Central Government or State Government.

Except as expressly provided otherwise in any rule or order made by
Government, no land belonging to Government may be sold or made
over to a local authority, private party or institution for public,
religious, education or any other purpose, except with the previous
sanction of Government.

(i)   Disposal by sale:         In the case of disposal by sale, the M.L
      & C, Department will forward necessary sale accounts (IAFA -
      58)sale deeds/sale proceedings, etc., alongwith the under
      mentioned documents to the Controller of Defence Accounts
      concerned for disposal:
      a)   treasury receipts;
      b)   documents showing sale prices with the "reserve prices"
           recorded thereon as fixed by the sanctioning authority;
      c)   letters, if any, from the sanctioning authority altering the
           "reserve prces‖ originally fixed;
      d)   a comparative statement, where necessary, showing the
           names of the tenderizers, the rates tendered and those
           accepted.
           It will be ensured by the Controller of Defence Accounts
           that sale accounts etc., are received alongwith the
           required supporting documents, that the necessary credit
           for sale proceeds has been afforded to Government and
                                                                     205
              that all other audit requirements, viz. correctness of sub-
              vouchers, propriety of sanctions accorded for auction
              sale, fixation of reserve prices and superintending of sale
              by authorized person are met. After necessary check, the
              sale accounts will be disposed of in the manner laid down
              in Rule 82, FR Part II and the amount of sale proceeds
              adjusted in accordance with para 47, Defence Accounts
              Code.

(ii)   Disposal by transfer to other departments of the
       Central          Government/State               Governments:
       Vouchers/documents supporting the transfer will be furnished
       by the ML & C Department. It will be seen:
       a)     That the vouchers have been receipted by an officer of
              the receiving department;
       b)     That (a) in the case of transfer to other Central
              Government department the pricing is in accordance with
              Rules 287(1) (B) to General Financial Rules, Volume I
              unless otherwise stated in the Government order
              sanctioning the transfer and (b) in the case of transfer to
              State Governments the pricing is in accordance with the
              procedure laid down in Rule 287 (5) ibid, and other
              relevant orders on the subject unless otherwise stated in
              the Government order sanctioning the transfer.
              The amounts of transfer vouchers will be adjusted in the
              accounts of the Controller in accordance with the rules
              laid down in para 42, Defence Accounts Code.
[Authority:        Para 448 to 449 OM Part II Vol – I]
                                                                      206
Recruiting Officer's Accounts
Payments for advances of pay, ration money, subsistence allowances
and railway fares of recruits and recruiters are made by recruiting
officers (except recruiting officers Gorkhas, Kunraghat, Ghoom and
Laheria Sarai) from pennanent advances granted to them for this
purpose. Expenditure incurred against advances will be recouped on
submission of detailed bills of expenditure on I.A.F.A. 115 supported
by duplicate and triplicate copy of the nominal roll on I.A.F.K. 1168.

On receipt these bills should be checked with reference to the rules in
Pay and Allowances Regulations and Travel Regulations and with
monthly returns submitted by recruiting officers of recruits passed or
rejected. It will be seen that the number for whom subsistence
allowances, railway fares and advances are drawn does not exceed
the number shown in the returns.

The amount of advance will be adjusted by the C.D.A. by debit to
suspense head (0/018/65). The details of the amount adjustable by
each pay accounts office and its code number will be indicated on the
reverse of the punching medium to enable the EDP Centre to allocate
and to include in the lists for the respective pay accounts offices, the
amount which each of them is responsible for clearing. It will be
ensured that the sum total of the amounts shown against the various
pay accounts offices on the reverse of the punching medium agrees
with the total amount of the advances made to recruits, which have
been compiled as debitable to code head 0/018/65. After preparation
of the punching media for cash accounts received from the recruiting
officers and allocating the amount relating to each PAO, a statement

                                                                     207
in the form given in Annexure "B" to this chapter will be furnished to
the affected PAO giving the "break-up" in terms of recruiting offices,
of the amount compiled to suspense head (0/018/65) on their behalf
on account of "recruiting advances". The statement will be
accompanied by the duplicate copies of the nominal rolls (I.A.F.K.-
1168) concerned and it will be verified that the sum total of the
amount as per nominal rolls from each recruiting office pertaining to a
particular pay accounts office tallies with the amount shown on that
account in the statement.

The P.A.O. will open an I.R.L.A. for each recruit on the basis of Part II
orders and debit therein the amount of recruiting advance as shown
in the original nominal roll received from the regiment/corps training
Centre. He will be responsible to watch the receipt of the duplicate
copies of nominal rolls from the C.D.A. concerned. On receipt of the
duplicate copies of nominal rolls and the statement from the CDA
(vide para. 484) the PAO will ensure that the amount booked on his
behalf by the C.D.A. on account of recruiting advances is correct.

The above procedure will equally apply to recruits who become non-
effective for any reason before their arrival at the regiment/corps
training Centre and ay amount which cannot be adjusted against any
pay due will be written off under the order of the CFA.




                                                                      208
Recruiting Officer's (Gorkhas) Accounts
Monthly cash assignment are placed by the C.D.A. (Army), Meerut, at
the disposal of the Gorkha recruiting depot and record office,
Kunraghat, for payments on various counts detailed below to Gorkha
personnel of units with which they deal. Similar assignments are
placed by the C.D.A. Patna, at the disposal of the Gorkha _"recruiting
depots and record offices. Ghoom and Laheria Sarai.

(i)     Personnel proceeding on leave.

(ii)    Released/discharged personnel.

(iii)   Family allotments and special family allowance.

(iv)    Estates. The payments relating to a private account transaction
        such as amount received by auction of the deceased's property
        will not pass through public accounts.

(v)     Pending enquiry awards and death gratuities.

The monthly General State of Accounts to be rendered by the
Gorkhas recruiting officers to the C.D.A. (Army), Meerut/C.D.A. Patna
will be supported by the following original vouchers:

(i)     Personnel proceeding on leave:     Acquittance    rolls   (I.A.F.F.
        1114) and acquittance roll summary (I.A.F.F. 1099).

(ii)    Released/discharged personnel-Payment authority (I.A.F.A.-
        468) issued by the P.A.O. in respect of amounts due together
        with acquittance rolls on which reference to the number and
        date of the payment authority will be quoted.

(iii)   Family allotments and special family allowances.-R.O.G.-26.

                                                                       209
(iv)   Estates -R.O.G.-21.

Intimation of the payment on account of pending enquiry awards and
death gratuities will be sent by the recruiting officers to the record
office concerned together with the relevant vouchers and IAFA-507
(receivable order) for crediting the amount to Government in favour of
the C.D.A. (Army), Meerut/C.D.A., Patna and to forward the treasury
receipt to that Controller.

The acquittance rolls for payments to personnel on leave and R.O.G.-
26 for family allotments and special family allowance will be disposed
of by the C.D.A. (Army), Meerut /C.D.A., Patna, in the manner laid
down in para. 484. Payments to released/discharged personnel and
payments in respect of estates will be debited by the C.D.A. (Army),
Meerut/C.D.A., Patna against CsDA supported by the original
acquittances rolls and the original IAFA-468 issued by the PAOs. On
receipt of theses debits PAOs will close the IRLAs to NIL Balance.

The treasury receipts in respect of payments on account of pending
enquiry awards and death gratuities received from the record office
concerned will be adjusted and linked with the debits in the recruiting
account.

[Authority:        Para 482 to 489 OM Part II Vol – I]




                                                                     210
Payment and Adjustment of the Cost of
Medals and Decorations and Contingent of
Medals and Decorations and Contingent and
Miscellaneous Expenses Claims of the Medal
Section of The Ministry of Defence
Cost of manufacture of medals

Debits on account of the cost of manufacture of medals by the
Government of India Mint, Calcutta, are raised by the A.G., West
Bengal, against the C.D.A. (Army) Meerut, duly supported by the
copies of mint invoices. One copy of the mint invoice is also received
in the C.D.A.'s office direct in advance from the Medal Section,
Ministry of Defence, Calcutta. On receipt of the debit from the A.G.,
West Bengal, the two copies of the invoices (one received direct from
the Medal Section and the other in support of the debit from the A.G.,
West Bengal) are paired and, one copy scheduled to the L.A.O.
concerned in Calcutta for linking in the store accounts of the medal
Section. The C.D.A.(Army), Meerut, accepts the debit by adjusting
the amount against the relevant head of account.

Audit of the claims for rental buildings hired for the use
of    military     personnel         serving    in    the     Indian
Missions/Attaches abroad

Debits on account of rentals for accommodation hired in foreign
countries for the use of Military personnel serving abroad made by
embassies (excepting those made by the High Commissioner of India
in UK) will be raised by the CGA against the C.D.A. (Army), Meerut,
who will audit and adjust charges.
                                                                   211
The paid vouchers received from the CGA on the above accounts will
be subject to post audits. The following points will be seen in addition
to the general checks laid down for the audit of cash expenditure:

(i)     That the No., date of Govt. of India letter laying down the ceiling
        rentals for the accommodation hired is endorsed on the
        Voucher.

(ii)    That the rental is indicated both in India and local currencies.

(iii)   That the stamped receipt is attached.

(iv)    That the following certificate have been endorsed by the Head
        of the Mission:

        a)    The accommodation provided to the individual is in
              accordance with the scale laid down for his status by the
              Government of India;

        b)    The rent paid is not in excess of the ceiling rentals fixed
              by the Government of India;

        c)    The individual for whom the house rent is paid according
              to the married scale of ceiling rentals is actually residing
              with his family abroad;

        d)    The allied charges such as electricity, water etc. in
              respect of officers Mily. Attaches/ Asstt. M.A. are not
              included in the voucher (except when a married officer is
              not provided with married accommodation, the officer will
              be entitled to free allied services for himself). This
              concession is only admissible when his family having
              been permitted to proceed abroad has perforce to remain
              in India due to non-availability of married accommodation
                                                                           212
              abroad.
In case the paid vouchers embrace the rental charges of Hotel
accommodation provided to Mily. Attache and staff by the head of the
Mission, the following additional information/certificate will be looked.
(i)     A certificate from the Head of the Mission that no regular
        accommodation other than a Hotel is available.
(ii)    That the scale of accommodation and rental payable to the
        hotel are not in excess of those prescribed by the Government.
(iii)   That the period of stay in 'the Hotel in respect of the individual
        does not exceed three months (beyond the period of three
        months Government Sanction will be looked for)
(iv)    That the Yr. does not include charges of meal and services
        provided by the hotel to the individual.
In case, the Hotel charges a consolidated amount for both boarding
and lodging, the following certificates will be seen:
(i)     The head of the Mission certifies:
        a)    That 2/3rd of the total charges in respect of individual
              residing in the Hotel with his family and 60 per cent in
              respect of single officer have only been paid for from
              Government funds and included in the voucher.
(ii)    That no split rates are available or are granted by the hotel.
(iii)   That any concession on the basis of a weekly or monthly
        residence at the Hotel, as are granted by the Hotel, have been
        availed of.
(iv)    That the official has not been accommodated in an expensive
        Hotel.

                                                                         213
Note:         These apportionment rates will be applicable only for
              the first three months stay and any case of residence
              beyond a period of 3 months will be subjected to
              review.

[Authority:        Para 495 of OM Part II Vol – I]




                                                                214
Telephone Administration Grant


Procurement               Procedure            of       Authorised               Line
Communication                   Facilities           from           Telephone
Administration Grant
         This guidelines for the procurement procedures of authorized line
communication facilities from Tele-Adm Grant are as under:
         The Procurement procedure prescribed can be divided into three
parts:
         1.           Part I -Preparatory activities essential for procurement
         2.           Part II -According of sanction by the Competent Financial
              Authority
         3.           Part III -Dealing with actual procurement procedures.
         The Procurement procedural steps involved in the three stages of
procurement are as under:
         1.   Preparatory Activities Essential for procurement
              (i)     Step 1: Statement of case by the user.
              (ii)    Step 2: Approval of the requirement in principle by CSO
                                Command/ADGT, as the case may be.
              (iii)   Step 3: Preparation of QR/OR
              (iv)    Step 4: Invitation for Quotes in two parts:
              a.                   Formal technical offers.
              b.                   Commercial offers -Estimated price.
              (v)     Step 5: Opening of Technical quotes:
              (vi)    Step 6: Vetting of technical specification by a duly
                                constituted Technical Evaluation Committee (TEC)
                                under the orders of CSO Area/Corps/Comd, AHQ
                                Signals, Cdr HQ ANC or equivalent authorities.
              (vii)   Step 7: Recommendations on the TEC report by the
                                                                                  215
                                 intermediate formation HQ.
       According of Technical Approval By the CSO Command/ADGT:
Processing the case for according technical approval based on TEC repot by CSO
Commandant /ADGT and fixing an upper financial limit for the project based on
the estimated price.
       Invitation for Supplementary Commercial Quotes only from
vendors qualified by TEC on the basis of clarifications given during the TEC. All
prospective vendors will be given clarifications, explanations of the OR to enable
them to submit final commercial quotes, which will be opened at the stage of
PNC.
       Dealing with Actual Procurement Procedure:
       (i)      Step1: Constitution of PNC by CSO Comd./ADGT. for projects
                        whose value exceeds Rs. 2 Lakhs, the PNC will invariably
                        include a CDA rep. In case of projects whose value is less
                        than Rs 2 Lakhs, concurrence of the respective CDA will be
                        obtained prior to the negotiations by the PNC. In case of
                        all projects of Army HQs, CDA concurrence will be obtained
                        through sigs 2 prior to the constitution of PNC by Sigs 2.
       (ii)     Step2: Opening of commercial quotes by the PNC.
       (iii)    Step3: Preparation of price performance report.
       (iv)     Step4: Negotiation with the vendor with the lowest quotes i.e.
                        with ‘L1’.
       (v)      Step5: Approval of the PNC proceedings by CFA and financial
                        sanction by CFA.
       (vi)     Step6: Issue of letter of Intent /supply order by the user.
       (vii)    Step7: Contract formulation with the selected vendor by the user.
       (viii)   Step8: Release of payment by the CFA to vendor through CDA as
                        per the conditions of the contract.
       (ix)     Step9: Monitoring of contractual obligations and off set payment
                        for non-compliance by the user.


                                                                                 216
Part I
Preparatory Activities Essential for Procurement
      Preparation and Issue of Tender Enquiries: Action of statement of
case justifying the requirement and acceptance of requirement by the competent
authority precede the actions of invitation to tender enquiry. The invitation to
tender and the instructions to the tenderers are important documents, as the
firm’s quotations (Tender) are based on these inputs. The tender enquiry should,
therefore, be carefully scrutinised and should set out in unambiguous terms, the
requirements of the purchaser, description of the stores, specification, quantity,
delivery period etc. A two bid system of obtaining technical and commercial bids
should be followed. Formats for technical and commercial responses should also
be issued in order to avoid any ambiguity or vagueness in the responses. The
tender enquiry will be issued to PSUs/SGUs and selected private vendors of
repute,   who   are   able   to   offer   equipment/system   approved     by   the
Telecommunication Engineering Centre (TEC) of the DOT. A list of such vendors
will be maintained at all Headquarters.
      Method of Purchase:         The enquiry should be as broad based as
possible. However, the security concerns would dictate limiting the number of
prospective suppliers to a reasonable number. The tender enquiries should be
issued to all registered/known suppliers. The list of approved suppliers on the
basis of experience and collected data must be available with all Commands. This
list will be periodically updated and communicated to this HQ.
      Guide Lines For Preparation of TEC Report:                 Evaluation of any
communication system proposed for procurement should, as far as possible, be
done on the basis of specified QR parameters clearly weighted against inter-se-
priorities and different makes of equipment evaluated on a common basis.
Wherever considered desirable and feasible, such evaluation should be done on
the basis of its performance and degree of satisfaction of the identified
parameters and qualitative judgment should be incorporated. The equipment can
also be called for demonstration at no cost no commitment basis. The TEC
                                                                               217
should only classify equipment as technically acceptable or technically not
acceptable giving reasons for the later qualification.
       Opening of Tender: Consequent to opening of the bids, following
actions are to be completed:
       (a)    Tenders of different vendor's should be numbered serially, initialed
              and dated on the front page.
       (b)    Each page of the schedule or letter attached to should also be
              initialed with date.
       (c)    Price and delivery period should be encircled and initialed.
       FAX or Letter Quotation:            FAX    or     letter   quotation   may   be
considered if the same is followed by the formal tender within three days
provided such telegraphic/letter/fax quotations are complete in all respect with
regard to price specifications, delivery and other particulars essential for taking
purchases decision. If the board of officers/TEC feels that acceptance of late
tenders is necessary in the absence of adequate completion, such quotations
may be considered for acceptance with the approval of convening authority.
       Scrapping of Tenders:         Scrapping of tenders and issues of fresh tender
enquiry should be an exception rather than a rule, where the quotation received
do not conform to operational requirement or when prices quoted are considered
in approval of CSO Command / ADGT should be obtained before scrapping of
tenders.



Part II
Accord of Sanction by the Competent Financial
Authority
       Technical Approval by the CSO Commandant/ADG:                     The financial
powers delegated for expenditure are vested with SO-in-C and CSO Commands.
Technical approval will be accorded by CSO Commands in the first instance for
units under their jurisdiction and by ADGT for all others on the basis of
recommendation of TEC. While forwarding the cases for tech sanctions,
                                                                  218
following documents/recommendations are required:
(a)   Tender enquiries with details of vendors to whom these have been
      addressed including QR of the system.
(b)   TEC Report with quantitative vendors rating with a comparative statement
      of the technical offers received.
(c)   Recommendations of intermediate authorities.
(d)   Proprietary Items Procurement: Proprietary items procurement may
      be resorted to, based on the furnishing of the certificate to that effect by
      the supplier and acceptance of the same to the user. In the case of
      expansion or replacement of existing in use hardware to increase the
      capacity or software features of communication system, procurement from
      the original supplier may be resorted to on a single vendor basis for
      ensuring compatibility. The TEC report should clearly state this aspect.
      Care should be taken to include this aspect in the original contract for
      such items to include this aspect in the original contract for such items of
      hardware software, which may require an up-gradation on a later date.


      Composition of Price Negotiation Committee:            Composition of the
PNC is dependent on the value of item under consideration for procurement.
This would be as follows:
Sr.   Value  Composition                           Approving     Remarks
No.   Limits                                       Authority
(a)   Less   (i)       DCSO Chairman               CSO           File to CDA for
      than 2 Corps/Col      CO Unit                Comd/         concurrence
      Lakh   Comn                                  ADGT          before placing
                                                                 of supply order
                                                                 in case CDA
                                                                 representative
                                                                 is not available
             (ii) User Rep.        Member Major
             (iii) TOT (SL)        Member
             (iv) CDA Rep.         Member
             (if available)
(b)   2 to 5 (i)         DCSO      Chairman        CSO
      Lakh   Corps/Col                             Comd/
             Comn/Col Unit                         ADGT
                                                                              219
               (ii) User Rep      Member
               (iii) Rep. of      Member
               CDA
(c)   5 to 50 (i) CSO Area/       Chairman      CSO
      Lakh     Corps/      DCSO                 Comd/
               Comd/ Comdt                      ADGT
               AHQ Sigs/ Cdr
               ANC/ DDGT
               (ii) Rep. from     Member
               local unit –
               Maj/Lt. Col.
               (iii) User Rep.    Member
               (iv) Rep. of       Member
               CDA
(d)   50    to (i) CSO/Comd/      Chairman      SO-in-C
      150      ADGT
      Lakh
               (ii)        DCSO   Member
               Comd/        CSO
               Corps/ Comdt
               AHQ Sigs/ Cdr
               ANC/DDGT
               (iii) Col Comm/    Member
               Col
               (iv) User Rep.     Member
               (v) Rep. of CDA    Member
               (vi) Rep. of       Member
               local unit
(e)   Above                       Under
      150                         arrangement
      Lakhs                       of MOD


      Subsequent to the accord of technical approval, convening order for PNC
is issued by Army HQ/Command HQ.




                                                                         220
       PNC Procedure:       Vendor responses will be sought in the form of sealed
price bids only. PNC may be composed at the appropriate levels depending on
importance of the store under procurement and likely financial outgo of the
proposal. The Chairman shall nominate such designation already stands made in
the order establishing the PNC. At this stage, the PNC is expected to obtain price
data of similar comparable equipment and also to assess a reasonable price
range and on technical evaluation, to provide a bench mark against which offers
have been received. During its first meeting itself, commercial offers of only
those firms will be opened, whose technical offers have been found acceptable
by the TEC. The PNC shall maintain self speaking record of its work in
chronological order. This record shall be page numbered, stitched and signed by
the Chairman PNC on the opening page, which shall indicate total number of
pages in the bound volume, each page of which shall be initiated by Secy PNC or
officer nominated by the Chairman PNV.
       Bids of the competing firms shall be read out to all present and signed
by the Chairman. The PNC shall undertake a detailed examination of these bids
and in its report (to be submitted to higher authorities on file), furnish reasons in
favour of its recommendation for acceptance of a specific bid Report of the PNC
shall be signed by all the members.
       The PNC should prepare a comparative statement of the offers received
and assess the reasonableness thereof.
       Once a final view has been taken by the PNC, it shall invite
representative(s) of the firm with the lowest financial quote (L1) for
financial/contractual negotiations and finalise important issues of the contract to
be executed later.
       Meetings of the PNC shall be attended by all members. No member shall
be authorised to nominate his subordinate officer to attend a PNC meeting.
       Sanction by the CFA:        The sanction by the CFA would then be
obtained based on PNC report. In case the CFA is the SO-in-C, all relevant
documents viz TEC and PNC reports duly approved by CSO Comd alongwith
recommendations will be forwarded to DG Signals (Sigs 7). The following
                                                                    221
documents/information will also be furnished.
(a)    An assessment of reasonableness of the cost as per prevailing market
       rates.
(b)    Certificate   that   funds   available   are   sufficient   to   meet   existing
       commitments and additional procurement liabilities.
(c)    CDA office under whose jurisdiction the procurement lies and who would
       be making the payment should also be clearly stated.



Part III
Dealing with Actual Procurement Procedure
       Acceptance of Tender: A tender is accepted by the issue of supply
order and this concludes the contract between the purchaser and the contractor.
In view of the Short time at disposal, sometimes, it may be necessary to
conclude the contract by issue of a letter of intent (advance acceptance letter).
In such cases, the letter of intent concludes the contract and it is imperative that
all important relevant clauses such as description of the stores, quantity price,
delivery period etc, are included in the letter of intent and there is no variation
between the letter of intent and supply order which should be issued as early as
possible. The letter of intent should also specify that the contract is concluded by
the letter of intent and that a formal supply order would follow. Chairman PNC,
at his discretion may like to take any Bank Guarantee from the vendor, if it is felt
that the vendor subsequent to acceptance may fail to perform or execute the
contract in time or delay the commencement.
       Acknowledgement of Acceptance: The contract is brought into
existence upon communication of acceptance of the tender within the time
prescribed. Further acceptance of the contract by the firm is not necessary,
where mode of communication is by post. The letter of intent or the supply order
(as also amendments) should be sent by registered post with acknowledgement
due, so that there would be sufficient documentary proof of their receipt by the
contract.
                                                                                   222
      Intimation of Non Acceptance of Tenders: Tenderers, whose tenders
are not accepted, should be informed of the non-acceptance of their tenders, but
in no case, should information be furnished regarding the price accepted or the
price quoted by other tenderers, except at the time when the tenders are
opened in presence of the tenderers.
      Overseeing the effective implementation of every contract is as
important as the soundness of the negotiation procedure leading thereto. User
rep in consultation with the Comd HQ shall undertake regular reviews of the
contract implementation. Such reviews shall be carried out as frequently as
necessary but at least once every month to ensure timely/remedial/corrective
action. Over and above such joint progress reviews, Comd/Corps/ Area HQs who
have contracted shall establish specified arrangements for constant monitoring of
the contract implementation. For any default/failure in contract concerned, HQ
shall draw up a clear time-frame for securing rectification of default/defect and
assess the financial implication thereof which may justify being set off against
payments due under the contract.
      Submission of Returns: Quarterly returns as per Appendix D and
Appendix E are to be submitted to DG Signals Sig 2 and Sigs 7 of all the
concluded procurements from Tele Adm Grant for monitoring of project
implementation. The returns will be submitted so as to reach Army HQrs. latest
by 25th of succeeding month of each quarter i.e. by 25 Apr/Jul/Oct/Jan.




                                                                             223
                                                                              Appendix A
(Refers to para 14 to 0ur letter No.B/46768/Gen/Sigs 7(c) dated 26 Jul
1999)
                 SPECIMEN FOR THE TECHNICAL APPROVAL
Telephone________________________                    Headquarters ____________
Jun 99
         TECHNICAL APPROVAL FOR                      (SYSTEM      DESCRIPTION)       FOR
(AMOUNT CEILING)
Reference _______________________
2.       Under the provisions of Government of India, Ministry of Defence letter
No.B/46768/Gen/Sigs7(s)/2431-A/D(GS-IV) dated 14th September 1989 as
amended vide Govt. of India, Min of Def letter No. B/46768/Gen/Sigs
7(s)5394/D(QS) dated 15 Oct 96 andB/46768/Gen/Sigs 7(t;)4433/D(QS) dated
21 Aug 98, technical approval of the Chief Signal Officer HQ Command is hereby
accorded in principle for ________ for a cost not exceeding Rs ___________
from      PSU/SSU/DDI/Private     Sector       Undertaking     (for     DOT      approval
equipment/system) whichever is cost effective.
3.       The   expenditure   involved   will    be    debitable    to   the    Telephone
Administration Grant, Budget Head 800-B(14)(I)(I) code head 574/01 of the
Defence Service Estimates.




                                                                                     224
                                                                   Appendix B
(Refers to para 14 of our letter No.B/46768/Gen Sigs 7(c) dated 21 Jun
1999)


              SPECIMEN FOR CONVENING ORDER FOR PNC
                                 CONVENING ORDER
Procurement of _______________ to _________________
1.    In pursuance of the sanction accorded by Chief Signal Officer HQ
Command vide letter No. dated (Copy attached), Price Negotiation Committee as
under will assemble on the date and time to be fixed by the Presiding Officer to
negotiate with the vendor(s) the ____________________________________.
2.    (a)    Presiding Officer
      (b)    Member
3.    Representative(s) from Vendor(s).
4.    Representative(s) from CDA (to be in attendance).
5.    The Committee will submit the report on the conclusion of price
negotiation. The negotiation will be carried out in the presence of CDA
representative.
Authority: HQ _____________ COMMD LETTER NO. ____________________
DATED __________________
FILE NO: _________________
DISTRIBUTION
_________________________________________________________________




                                                                            225
                                                                                Appendix C
(Refers para 14 to our letter No.B/46768/GEN/Sigs 7(c) dated 26 Jun
1999).
                SPECIMEN FORM OF EXPENDITURE SANCTION
Telephone:_____________________ Headquarters __________________


B/______________________________________ Aug 98
       SANCTION      FOR      SYSTEM      __________________________________
(SYSTEM         DESCRIPTION)           AND       _____________________                 FOR
_________________ AMOUNT CEILING).
1.     Reference ________________________
2.     Approval and co11currence is hereby accorded on the recommendations
of the Price     Negotiation      Committee           held    on         _________      for
___________________
3.     Orders for    ______________________ be placed on M/s ___________
at a cost of Rs. ___________________
4.     Under the provisions of Government of India, Ministry of Defence letter
No.B/46768/Gen/Sigs7(a)/2431-A/D(GS-IV) dated 14th September 1989 as
amended vide Government of India, Ministry of Defence letter No.B/46768/ Gen/
Sigs7(a)/5394/ D (QS) dated 15 Oct 96 technical approval and financial sanction
of the Signal Officer-in-Chief is hereby accorded for        ______________          for an
amount of Rs. ___________________________
5.     The     expe11diture    involved   will   be     debitable   to    the    Telephone
Administration Grant, Budget head 800-B(14)(I)(I) Code Head 574/01 of the
Defence Service Estimates.
(Competent Financial Authority)
Copy to:
1.    The C.G.D.A., West Block V, R.K. Puram, New Delhi-110066.
2.    The Director of Audit, Defence Service L-II Block Brassey Avenue New
      Delhi. 110001.
3.    Controller of Defence Accounts, Headquarters ______________ (including
      one signed copy in ink)
4.    Directorate General of Signals (Sigs 2)
                                                                         226
                                                     Appendix D
(Refers para 25 to our letter No. B/46768/Gen/Sigs7 dated 26 Jun
1999)
RETURN FOR OUARTER JAN _____________ MAR 99.
DETAILS OF SUPPLY ORDER FOR LESS THAN 2 LAKH DURING THE
FINANCIAL YEAR 1998-99.
SR. NO.   UNIT       CORPS      DETAILS    TOTAL      PRESENT
                     COMD       OF SUPPLY VALUE       STATUS
                                ORDER




                                                               227
                                                          Appendix E
(Refers to para 25 of our letter No. B/46768/Gen/Sigs7(c) dated 26
Jun 1999)
RETURN FOR QE JAN___________MAR 99
DETAILS OF SUPPLY ORDER FOR MORE THAN RS. 2 LAKH DURING THE
FY 1998-99.
SR.   UNIT    BRIEF       SUPPLY     UNIT   QTY.    TOTAL     DELIVERY   PRESENT
NO. /EST      DESCRIPTION ORDER/     CODE ORDERED VALUE       SCHEDULE STATUS
              OF ITMES    CONTRACT                  OF
                          NO.                       THE
                                                    ORDER

1     2       3           4          5      6       7         8          9




                                                                  228
Ex - Service Contributory Health Scheme
(ECHS)

Authority:- GOI letter No.24(3)/03/US(WE)/D(Res)(ii) Dt.09 Sep 2003

Part – I
General Financial Procedure for ECHS

Authorization for Scheme

(1)   The Ex-Servicemen Contributory Health Scheme (ECHS) has
      been approved for implementation by the Govt. of India under
      GOI Ministry of Defence letter No.22(01)/US(WE)/D(Res) dated
      30.12.2002.

Head for Expenditures and Receipts

(2)   Capital Outlay

      a)   The Head for expenditure under the Capital outlay is
           given below:

           Major Head                                          4076

           Sub Major Head                                        01

           Minor Head                                           107

      b)   The subheads for the Capital Outlay are listed below. This
           will be according to the objects of expenditure envisioned
           under the ECHS

           i    Purchase of Land

                                                                  229
           ii      Constructions of Buildings

           iii     Purchases of Medical Equipment

(3)   Revenue Outlay:         The heads expenditure for Revenue
      Expenditure will be:

      Major Head                                             2076

      Minor Head                                      107 - Stores

(4)   The Sub heads for Revenue expenditure are given below. The
      details of the objects of expenditure listed each Sub head is
      attached as Appendix – A.

      a)   Salaries and Remunerations of Employed/Contracted
           Staff

      b)   Transportation

      c)   Stores

           i       Medical Stores

           ii      Other than Medical Stores

      d)   Information Technology

      e)   Medical Reimbursement and related expenditure

      f)   Miscellaneous

      g)   Revenue Works




                                                                230
(5)   Receipts

      a)    The heads for Receipts are given below:

            Major Head                                               0076

            Minor Head                                        107 - Stores

      b)    The Sub heads for the receipts will be:

            i      ECHS contributions (405/01)

            ii     Receipts   on   account     or   auction   of   ECHS
                   stores/equipment (405/02)

            iii    Misc. receipts (405/03)

Command and Control of ECHS

(6)   The command and control for the ECHS organization and
      Polyclinics in Military and Non Military Stations will be exercised
      for all matters administrative, executive and financial by the
      existing chain of Command and Control of the Army except in
      Stations which are under the control of the Air Force and Navy.
      The list of these stations is given below:

      Sl. No.     List of ECHS Polyclinics under control of Navy
         a.       Cochin
         b.       Mumbai
         c.       Vishakhapatnam
         d.       Berhampur
         e.       Port Blair
         f.       Karwar
         g.       Mumbai (Upnagar)
         h.       Balasore
         i.       Bhubaneshwar


                                                                      231
      Sl. No.   List of ECHS Polyclinics under control of Air
                Force
         a.     Bangalore
         b.     Bangalore (Rural)
         c.     Nagpur
         d.     Coimbatore
         e.     Kanpur
         f.     Jorhat
         g.     Sirsa
         h.     Gorakhpur
         i.     Saharanpur     k. Ghaziabad (Hindon)
         j.     Faridabad      l. Mysore
(7)   In cases where the Polyclinics are controlled by the Navy and
      Air Force, the Station Commander of the respective Service
      (Navy or Air Force) and the CFAs of the respective Service
      thereon are authorized to exercise administrative, executive
      and financial powers for ECHS as exercised by equivalent
      Station Commanders and CFAs in the Army. The audit cover to
      Station Headquarters which are proposed to be placed under
      the Navy and Air Force may be provided by the PCDA (Navy) &
      JCDA (AF) Nagpur and PCDA(AF) Dehradun. Necessary
      budget allocation may have to be made to the concerned
      Station Headquarters and intimation to CDA (Navy) Mumbai
      and JCDA (Air Force) Nagpur and PCDA(AF) Dehradun with
      intimation to respective Command Headquarters of Air Force
      and Navy.

(8)   The list of polyclinics alongwith Military Station under whose
      jurisdiction the Polyclinics will function will be made available by
      the ECHS to CGDA. The CGDA subsequently will communicate
      the list to all concerned CsDA.

                                                                      232
Allocation of Fund for Management of ECHS
(9)   The Central Organization, ECHS will indicate the sub allocation
      of funds for ECHS Polyclinics. The fund will be placed at the
      disposal of Headquarters Commands. DGAFMS, QMG, MGO
      and any other agency required for the management of the
      ECHS Polyclinics. The agencies to which the sub allocation of
      expenditure under Revenue head for ECHS Polyclinics will be
      done are mentioned in Appendix – B.

(10) Expenditure on account of administration for Regional Centres
      will be allocated by the Central Organization, ECHS to the
      Headquarters Sub Area/Area/Command under whom they are
      functioning. MD ECHS will allot funds from revenue expenditure
      for administration of Central Organization.

(11) The requirement for the ECHS will be projected annually to the
      ADG (FP) for inclusion in the budgetary estimates by 31st
      October of every year. The requirement will be assessed based
      on the projections made by Commands for all ECHS Polyclinics
      and Regional Centres in their area of jurisdiction. All reports
      and returns submitted by ECHS shall be as per the frequency
      and budgetary system existing in the Armed Forces.

Sanction of Expenditure
Responsibility for Exercising Financial Control under Various
Heads

(12) Responsibility for exercise financial control will be with the
      authorities that have been sub allocated the funds. This will be
      as per current powers already laid down vide Govt. of India
                                                                   233
     letter No.A/89591/FP-1/693/2002/D(GS-1) dated 22.4.2002
     regarding Enhancement of Delegated Financial powers of Army
     Authorities read in conjunction with the Financial Regulations
     Part I volume 2 and any other financial powers as approved by
     the Govt. The ECHS organization will monitor the expenditure
     through periodic reports and returns.

(13) The management of finances at the ECHS Polyclinics shall
     follow the existing chain of state command and control i.e. from
     Station Headquarters to Sub Area Headquarters to Area
     Headquarters to Command Headquarters and thereafter Army
     Headquarters as explained in the subsequent paragraphs. The
     major component of payments in the ECHS develops upon
     Station Commanders, who alone shall be the Paying Authority
     against financial powers vested with them, and against sanction
     given by component authorities.

(14) In regard to the expenditure for Medical Reimbursement and
     related expenditure the financial powers delegated vide MOD
     letter No.24(3)/03/US/D(Res)(i) Dated 08 Sep 2003 will be
     exercised by the competent authorities.

(15) Necessary Cash Assignment to be used exclusively for ECHS
     will   be    placed   at    the   disposal   of   respective   Station
     Commanders to their nominated bankers by the Army/ Navy/Air
     Force PCsDA/CsDA to make payments to referral hospitals for
     treatment,     contingent     expenditure     and    other     running
     expenditure of Polyclinics. The Cash Assignment, Cash Book
     together with the paid voucher, bank reconciliation statements
     will be forwarded to PCs DA/CsDA for post audit.                  The
                                                                        234
     irregularities if any, noticed during the post audit will be brought
     to the notice of Cash Assignment holder for its settlement. The
     Cash Assignment holder with approval of CFA may place
     certain specified    amount to the Polyclinics to meet urgent
     contingent expenditure, which can be recouped from their cash
     assignment holder with reference to the paid vouchers. Each
     cash assignment holder will operate only single cash
     assignment account.

(16) Station Commanders of Navy and Air Force controlling ECHS
     Polyclinics under their jurisdiction and concerned CFAs will
     exercise equivalent powers as laid down vide Govt. of India
     letter No. A/89591/FP-I/693/2002/D(GS-I) dated 22 April 2002
     regarding Enhancement of Delegated Financial powers of Army
     Authorities read in conjunction with Financial Regulations Part I
     Volume 2 and any other financial powers as approved by the
     Govt.      The CGDA will accordingly arrange for similar
     arrangement of Cash Assignment for polyclinics of Navy and
     Air Force for stations listed in para 6.

Manner of Exercising Financial Powers

(17) In the exercise of these powers the respective authorities will
     follow the guidelines as laid down in Financial Regulations Pt. I
     Vol. I Paras 65, 66. The powers authorized are ex-officio and
     cannot be delegated to any subordinate officer except as
     indicated below:-

     a)      In every case the officer possessing financial powers is
             personally and unreservedly responsible for any orders

                                                                     235
     purporting to be issued in accordance with the degree of
     relaxation permitted by this paragraph whether the
     communication conveying the orders is signed by himself
     or by an officer subordinate to him.

b)   On the strict understanding the sole responsibility rests on
     him. An officer possessing financial powers may authorize
     a staff officer to sign communication and documents of a
     financial character on his behalf provided that the name of
     the officer who is authorized to sign is communicated to
     the audit officer concerned. In such case, it shall not be
     necessary for the officer possessing financial powers
     himself to sanction each item personally.

c)   Claims for minor allowances, which should ordinarily be
     countersigned by the PSOs, may be countersigned by a
     selected officer empowered to sign for him.

d)   When an officer possessing financial powers is absent on
     leave and no officer has been formally appointed in his
     place financial responsibility will rest on the officer
     actually performing his duties who will for the time being
     exercise the full powers of the absentee. The subordinate
     officer‘s signature in these cases should however indicate
     that he signs ―for … absent on………………. .

e)   When an officer possessing financial powers is absent on
     temporary duty or tour, he may permit in writing another
     officer to sign letters on his behalf. The audit office will
     accept the subordinate officer‘s signature as implying that
     the orders have been approved by the superior officer,
                                                              236
          provided that the signing officer signs for …. Absent on to
          temporary duty‖.

     f)   When an officer possessing financial powers has been
          posted out and no officer has been formally appointed in
          his place, the financial responsibility will rest on the officer
          actually performing his duties who will for the time being
          exercise the full powers of the appointment.

(18) Enhanced financial power as delegated to CFAs and various
     authorities, as specified in FR Part I, Vol. II, Revised Edition
     1983, will be used.     Cases not covered by the delegated
     financial powers will be referred for sanction to the Ministry of
     Defence. The following to be ensured:

     a)   Delegated financial power should be exercised by the
          CFAs with the concurrence of accredited IFA wherever
          required.

     b)   All papers, documents, records connected with the
          proposals involving exercise of powers should be made
          available to IFA so as to avoid delays in processing the
          proposals.    Similarly, in respect of meeting of Tender
          Purchase Committee (TPC) all papers, documents,
          purchase files, tender inquiries, original quotations should
          be made available to IFA at least 3 clear days in advance
          of the TPC meeting to provide him time for effective
          evaluation.

     c)   The CFAs should ensure vigorously and effectively that
          sanctions are not split, so as to avoid seeking the

                                                                      237
           concurrence of Ministry/IFA.

     d)    As far as possible items as approved and available on DG
           S&D rates should be purchased.

     e)    All the financial regulations should be kept in mind while
           carrying out or planning for expenditure out of ECHS
           funds.

Audits

(19) All payments for ECHS shall be audited by Regional CsDA.
     Contingent Bills and connected documents/certificates, where
     payment has been made by Cash Assignment cheques, shall
     be forwarded by the 7th of the following month to Regional CDA
     along with summary. The expenses from the Cash Assignment
     system will be post audited by the Regional CDA.

(20) The ECHS unit/Formations will maintain their auditable
     documents for the post audit by the concerned LAOs/RAO of
     Regional/Navy/Air      Force     PCsDA/CsDA       under     whose
     geographical jurisdiction the Armed Forces Clinics and
     Polyclinics falls.   The irregularities/objections, if any, noticed
     during the local audit will be reported to the respective Station
     Commanders/Polyclinics. The objections, serious irregularities
     etc., will be included in the MPR, MFAI, AAC, IAR etc.

(21) If objection is taken in audit by the LAOs/RAOs to any item of
     expenditure incurred and the objection is not withdrawn as a
     result of a representation or explanation made, regularization
     action under the orders of appropriate CFA may have to be
     taken for its settlement.
                                                                     238
Budget

(22) Budget Estimates: Budgetary estimates will be prepared by
     the Station Headquarters and compiled at Headquarters Sub
     Area / Area/ Command. The same will be forwarded to Central
     Organization and ECHS by 30 Sep each year.                 Station
     Headquarters in respect of Polyclinics controlled by Navy and
     the Air Force, after obtaining approval of the concerned FOC-
     in-C/AOC-in-C, will forward consolidated estimates to Central
     Organization ECHS by 30 Sep each year. In addition a copy of
     the same will be submitted to the respective Regional Centres
     who will forward a consolidated report to the Central
     Organization, ECHS, AGs Branch Army HQrs. This report will
     also be submitted by 30 Sep each year.

(23) The general rules for preparation and check of budget
     estimates as laid down in Financial Regulations will be followed
     (FR I Pt. I Vol. I, Rule 89-92).

(24) Budgetary     control   will   be   exercised   by   the   Station
     Headquarters, Sub Area/ Area/ Command Headquarters in their
     areas of jurisdiction. Re-appropriation of funds may be made
     by the Sub Area/ Area/ Army Commander within their area of
     influence.   Inter Command re-appropriations of funds will be
     done by Central organization. ECHS, based on the estimates
     of expenditure in each Command.




                                                                    239
Part – II
Financial Management at Station Headquarters

Cash Assignments
(1)   The Station Commanders under whose jurisdiction the ECHS
      Polyclinics are located will be authorized to have cash
      assignments in their favour in the treasury or Bank. They shall
      operate exclusively by cheques in the prescribed form to be
      obtained from CDAs.

Objects of Expenditure

(2)   All expenditure from Revenue Heads for the ECHS Polyclinics
      will be made through this account.        This will include all
      expenses towards:

      a)   Medical Reimbursement and related expenditure.

      b)   Salaries/Remuneration for ECHS Polyclinic staff

      c)   Transportation

      d)   Medical Stores

      e)   Non Medical Stores

      f)   Purchase of Computer Stationery and Consumables

      g)   Miscellaneous and Contingent expenditures

      h)   Revenue works

(3)   The detailed list of objects of expenditure under the Revenue
      Heads from which the Station Headquarters will be expected to
      expend money is listed under heading ‗Commands‘ in Appendix

                                                                      240
      B. The Station Commanders will also issue cheques for petty
      expenditure in the ECHS Polyclinics.

Accounting
(4)   Necessary Cash Assignment will be placed at the disposal of
      respective Station Commanders to their nominated bankers by
      the Army/Navy/Air Force PCsDA/CsDA to make payments to
      referral hospitals for treatment, contingent expenditure and
      other   running   expenditure   of     polyclinics.   The   Cash
      Assignments, Cash Book together with the irregularities if any,
      noticed during the post audit will be brought to the notice of
      Cash Assignment holder for its settlement. The Cash
      Assignment holder with approval of CFA may place certain
      specified amount to the Polyclinics to meet urgent contingent
      expenditure which can be recouped from their cash assignment
      holder with reference to the paid vouchers. Each cash
      assignment holder will operate only single cash assignment
      account.




                                                                    241
Part – III
Financial Management at Polyclinics

Public Fund Accounts
(1)   A separate Public Fund Account titled ―ECHS Public Fund
      Account‖ shall be maintained at all concerned ECHS
      Polyclinics. The fund will be utilized for petty expenditure for the
      ECHS. The fund will be operated as a joint account between
      the officer-in-charge Polyclinic and the Senior Medical Officer at
      the Polyclinic.

Objects of Expenditure

(2)   A list of objects of expenditure which can be made out of the
      ECHS Public Fund Account is placed at Appendix C. Such
      expenditure will be utilized for he administration of the
      Polyclinics. The expenditure for petty expenses will be carried
      out under the authority of the officer-in-charge Polyclinic.

Financial Limits for Expenditure
(3)   The annual financial limits for expenditure under the fund are
      laid down below:

      Sl. No.      Stations                         Petty Expenditure
                                                             (Annual)
      1.           Military Stations
                   (a) Type A & B                           Rs.15,000/-
                   (b) Type C & D                           Rs.10,000/-
      2.           Non-Military Stations
                   (a) Type A & B                           Rs.30,000/-
                   (b) Type C & D                           Rs.20,000/-


                                                                      242
(4)   Each single transaction of petty expenditure should not be more
      than Rs.1,000/-. In case an expenditure of more than Rs.1000/-
      is encountered then approval of Station Commander will be
      obtained.

Procedure for Expenditure at Polyclinics
(5)   The guidelines for expenditure from Public Fund Account at
      ECHS Polyclinics will be:
      a)   Officer-in-charge will be responsible for the funds kept at
           his disposal.
      b)   Polyclinics will be required to maintain a maximum sum of
           Rs.3,000/- in case at any given time for meeting any
           urgent expenditure for petty purchase to ensure efficient
           functioning of the polyclinic.
      c)   Payments will preferably be made through Cheques.

Accounting
(6)   All expenditures under the fund will be accounted for Accounts
      will be audited at least once a quarter by a Board of Officers to
      be detailed by the Station Commander and LAOs/RAOs.
(7)   The following will be ensured:
      a)   A cash book will be maintained by the Officer in Charge
           Public Fund Account.        At any given time this Officer
           should be able to account for the total cash on charge
           which may also include the vouchers having been paid.
      b)   A bank account for Public Fund will be opened jointly on
           the name of OIC Polyclinic and Senior Medical Officer in
           the Polyclinic.
                                                                    243
Emergent Purchase of Medicines
(8)   Emergent purchase of Medicines which is of essential
      requirement will be procured from the empanelled Medical
      Stores by the O I/C Polyclinic. The medicines will be given to
      the patients. The bills raised will be submitted to the Station
      Headquarters periodically as per procedures enumerated under
      the revenue head. The payment for these medicines will be
      made by Stn HQrs directly to the empanelled Medical store.

Other Expenditure

(9)   Expenditure incurred on FOL for ambulances will be through
      empanelled petrol stations.     The bills so raised will be
      forwarded to Stn HQs who will make the payments. However
      emergent requirements will be must from funds available with
      polyclinics.   Details on modalities of other expenditure are
      enumerated under Part VI Revenue head.




                                                                   244
Part – IV
Financial Management for ECHS Central Organization
and Regional Centres

Funds for Administrative Infrastructure
(1)   Funds will be allocated under Capital and Revenue heads for
      Administration.   The funds will be utilized for establishment,
      maintenance and functioning of Central Organization ECHS
      and Regional Centres.

(2)   Pay and Allowances of serving personnel working for ECHS
      Central Organization/ Regional Centres will be paid out of
      Defence Service Estimate (DSE) Budget as being done at
      present.

Capital Expenditure

(3)   Objects of Expenditure: The capital outlay will be utilized
      for Construction of Buildings for Central Organization and
      Regional Centres.

(4)   Procedure: The Command HQs will project the nature of
      works required and its cost for the Regional Centres to the
      Central Organization, ECHS. For Central Organization, ECHS
      the same will be worked out by HQ Delhi Area Command.
      ADG (FP) will be requested to allocate funds. The funds will be
      placed at the disposal of QMG, who will further reallocate the
      funds for the Regional Centres and the Central Organization
      ECHS.

                                                                  245
(5)   The procedure for construction will be on the same lines as the
      ECHS Polyclinics. Plans will be made available by the E-in-Cs
      Branch to all Zonal Chief Engineers. The standard procedures
      under MES regulations will be followed thereafter.

(6)   Financial Powers:             Current powers of QMG at HQrs
      Command/ Area/ Sub Area, as per regulations will be utilized.

Revenue Expenditure

(7)   Objects of Expenditure:            The Revenue head will be
      utilized for the following:

      a)    Transportation

      b)    Stores other than Medical Stores

      c)    Information Technology

      d)    Miscellaneous and contingent expenditure including
            publicity.

      e)    Revenue works.

(8)   Allocation:        The Central Organization will make detailed
      allocation plans for the allotment of funds under Revenue
      heads to the Central Organization ECHS and the Regional
      Centres.      While allocating funds the following will be
      considered.

      a)    The number of Polyclinics under a Regional Centre,
            number of Station HQrs and Service Hospitals (SEMO)
            handling ECHS.

      b)    Number of Military and Non Military Stations under the

                                                                  246
            control of Regional Centre and Stn HQrs.

      c)    Work load.

(9)   The allocation for various heads of expenditure will be done
      through various authorities as in the case of Polyclinics.

Procedure for Management at Central Organization or
Regional Centre

(10) Expenditure as authorized will be carried out from the above
      funds. All procedures for procurement will be adhered to, as for
      other service establishments.     Central Organization and the
      Regional Organization may, however, process items as listed
      under heading ECHS in Appendix to the MOD letter
      24(3)/03/US(WE)/ D(Res)(i) dated 08 Sep 2003 on delegation
      of financial powers for Ex-Servicemen Contributory Health
      Scheme (ECHS).

(11) The Central Organization and Regional Centres are also
      authorized to incur expenditure on Publicity, which will include
      publication of books, pamphlets, posters, publicity materials,
      documentary films, development and maintenance of internet
      home page site etc.

(12) Financial Powers:            Financial powers for the Central
      Organization ECHS and Regional Centres are given in MOD
      letter No.24(3)/03/US(WE)/D(Res)(i) dated 08 Sep 2003.




                                                                   247
Part – V
Capital Expenditure

Objects of Expenditure
(1)   The following are the objects of expenditure for which expenses
      will be incurred from Capital outlay:-

      a)    Acquisition of Land

      b)    Construction of buildings

      c)    Procurement of Medical Equipment

Phasing of Stations for Development

(2)   A List of ECHS Polyclinics for development in a phased manner
      over 5 years as per para 3 will be prepared by Central
      Organization, ECHS.       The list of Polyclinics will be made
      available to the QMG.

Allocation of Funds
(3)   The funds for Capital outlay will be placed at the disposal of
      QMG/ DGAFMS as per the budgeted estimates for expenses
      under various sub heads.

Procedure for Procurement of Land
(4)   The procedure for Procurement of land in Non Military Station
      for ECHS Polyclinics, as approved by Govt. of India, will be
      followed.




                                                                  248
Construction of Buildings
(5)   Construction of the Polyclinics will be as per the authorized
      area as mentioned in Govt. of India letter quoted in para 1
      above. These will be:-

      Type A – 5000 Sq ft

      Type B – 4000 Sq ft

      Type C – 2500 Sq ft

      Type D – 2000 Sq ft

(6)   Standard Building plans have been approved vide Government
      of    India,    Ministry      of   Defence    letter   No.     24
      (4)/03/US(WE)/D(Res) dated 01 Aug 03.

(7)   Procedures for allocation of funds and for construction of ECHS
      buildings/ Polyclinics will be as per Govt. of India letter issued
      separately.

Procurement of Medical Equipment
(8)   The procedure for Procurement of Medical Equipment for
      ECHS approved by the Govt. of India will be implemented.

Budgetary Control

(9)   Regular reports and returns on status of expenditure will be
      submitted by the DGAFMS and HQrs Regional Commands, to
      the Central Organization, ECHS and ADG (FP). The procedure
      for re-appropriation of funds as laid down in Paras 116 to 118 of
      FR Part I will be followed.



                                                                     249
Part – VI
Revenue Expenditure

Objects of Expenditure
(1)   Revenue expenditure for the ECHS will comprise the following
      categories

      a)   Salaries and Remuneration

      b)   Transportation

      c)   Store

      d)   Information Technology

      e)   Medical Reimbursement and related expenditure

      f)   Revenue works

      g)   Miscellaneous

Salaries/Remuneration of Employed/ Contracted Staff

(2)   Procedure: The procedure for Contractual employment of
      Medical, Para medical and Non Medical staff for ECHS
      Polyclinics as approved by the Govt. of India will be
      implemented.

(3)   The following services for the polyclinics will be outsourced,
      which the Station Commanders are authorized to enter into
      agreement with contraction agencies:

      a)   Conservancy

      b)   Housekeeping

      c)   Vehicle operation and maintenance
                                                                 250
      d)    Data entry and records maintenance

(4)   The Station HQrs will release the payment for ECHS Polyclinics
      under its jurisdiction by the 25th of every month by cheque.

(5)   Remunerations to the polyclinic staff will be done on the last
      day of every month by Officer-in-Charge (O I/c) Polyclinic
      through cheque. Remuneration will be paid to the polyclinic
      staff on pay bill cum acquaintance roll raised in 3 copies by the
      O I/c Polyclinic. The polyclinic staff will sign a receipt as having
      received   the     remunerations.       Remunerations      bill   cum
      Acquaintance Roll duly completed will be signed by the officer
      in charge polyclinic, and disposed as under:

      a)    Original – To be forwarded to Stn HQrs by 5th working
            day of the following month by OIC Polyclinics. The Stn
            HQrs had compiled all the vouchers received from
            different    Polyclinics   and   will   dispatched   them    to
            Accounting and Audit authorities by 15th of the month.

      b)    Duplicate: To be maintained by Stn HQrs (to be retained
            for 5 years and destruction once clearance from CDA is
            obtained).

      c)    Triplicate: To be maintained at polyclinic for record
            purpose (To be maintained for 5 years and later to be
            destroyed after clearance from CDA).

(6)   Payments to contracted agencies for outsourced services will
      be made by cheque by the Stn Commander within the rates
      approved by the Govt. from time to time.


                                                                        251
(7)   Allocation: The allocation of funds for the salary of the staff
      will be made to the HQrs Commands by ADG (FP) based in the
      projected estimates by Central Organization, ECHS.         The
      Commands will thereafter sub allocate the funds for Salaries
      and remunerations to the respective Station HQrs.

(8)   Financial Powers:          The Station Commanders will have
      powers for payments to polyclinic staff to enter into contracts
      with agencies for outsourced services and to make payments to
      these agencies in accordance with procedures as approved by
      the Govt.

Transport

Movement for Personnel

(9) Procedure

  (a) Polyclinic staff: When polyclinic staff is detailed by Station
HQrs to visit any other Station for official work, the TA/DA will be
applicable in accordance with entitlement of service personnel of
equivalent pay scales in the Armed Forces.

  (b) Regional Center: The Sub Area/ Area/ Command HQ under
which the Regional Center is functioning will have the power to
sanction temp duty move of personnel to any station under the
jurisdiction of Regional Centre. Any move to next Superior HQ, like
Area or Command HQrs will be approved by the concerned HQrs.
Moves     to      Central   Organization   ECHS,   and    to   other
stations/polyclinics as ordered by Central Organization ECHS, will be
sanctioned by MD ECHS.

                                                                  252
 (c) Central Org ECHS: The MD ECHS will have powers to move
personnel of the Central Organization ECHS on temporary duty to
any Regional Center or station where an ECHS polyclinic is located.
The move of MD ECHS will be approved by the DG DC&W.

 (10) Financial powers:          Payments for moves by ECHS
Polyclinic staff will be made by Station Commander. All claims in
respect of Service officers/PBOR will be processed through service
HQs concerned.

Movement of Stores

(11) Procedure: Ordinarily all stores will be made available to the
ECHS polyclinic at the location itself. Drugs and consumable stores
will be dispatched to the polyclinics under arrangements of the
AFMSDs for which powers as available to local formation
Commander and DGAFMS will be utilized.

    Foreign Travel

(12) Procedure – Foreign travel will follow the same procedures as
followed for training/conference visits.   The funds will be sub
allocated by ADG (FP) from the ECHS revenue funds.

(13) Financial Powers – In accordance with the existing
     Financial Powers.




                                                                253
Medical Stores

Drugs and Medical consumables

(14) Procedure:      The    procurement     of     drugs   and    medical
     consumables will done by the DGAFMS as per procedure
     approved by the Govt. The Central Organization ECHS will
     consolidate   the annual     demands        for   drugs   and other
     consumable medical stores in respect of ECHS polyclinics and
     forward the same to DGAFMS by the 30th November each year.
     The DGAFMS will forward budget estimates for drugs and
     consumables to Central Organization ECHS by 30 Dec each
     year, for intimation to ADG (FP) for allocation of budget.

(15) Financial powers – All powers as available currently with
     the DGAFMS will be utilized by DGAFMS, AFMSDs and CO
     Service Hospitals, for procurements of drugs and medical
     consumables.

Medical Equipment

(16) Procedure – All medical equipment for polyclinic as required
     will be procured by DGAFMS/AF MSDs. Demand or same will
     be projected to DGAFMS, AFMSDs as per current procedure of
     AFMS.

(17) Financial Powers – Existing financial powers will be utilized.

Loss or Damage to Stores

(18) Procedures – In case of any loss or damage to stores,
     current procedures as followed in defence Services will be

                                                                      254
     followed.

Repairs/Maintenance          and         Annual        Maintenance
Contracts

(19) Procedures: The repair and maintenance procedure for
     medical equipment will be as per laid down procedures for
     Service Hospitals.   The annual maintenance contracts when
     required will be carried out as per available powers with
     Commanding       Officers      of    the     affiliated   Service
     Hospitals/Intermediary medical authorities at Formation HQrs /
     DGAFMS.

(20) Financial Powers:           As per the existing delegations to
     Commanding Officers of Service Hospitals, AFMSDs ( ATEO
     and TEO), EME workshops, DDs MS Area/Command and
     DGAFMS.

Local Purchase of Drugs and Consumables

(21) Procedures – The local purchase of medicines will be carried
     out by the affiliated Comdt/CO hospitals as per LP procedure
     currently approved by the Govt. for service hospitals.       The
     current financial powers will be utilized. Budget estimates for
     local purchase of drugs/consumables for polyclinics will be
     compiled at HQrs Commands and forwarded to Central
     Organization ECHS by 30th Nov every year. These estimates
     will be vetted by Regional Centres ECHS prior to submission to
     HQrs Command Central Organization. ECHS will allocate funds
     for the purpose and intimate ADG (FP) accordingly, for

                                                                   255
      allotment.

(22) A lot of stations where polyclinics are located, alongwith the
      affiliated service hospitals will be made available to the CGDA
      by the Central Organization, ECHS, Commandants of Super
      Specialty hospitals will be given additional allotment for
      procurement of drugs and medical consumables for expensive
      surgery/procedures, for which the hospitals are approved by
      ECHS.

(23) Financial         Powers        –     Financial      powers        of
      Commandants/Commanding Officers of service hospitals and
      any other powers as delegated vide Scheduled XII (e) of Govt.
      of India letter No. A/8959/FP-1/693/2002/D(GS-I) dated 22 Apr
      2002 will be utilized.

Non-Medical Stores

Clothing

(24) Procedure: Clothing items like apron, masks, caps, gloves,
      bed sheets, mattress, blankets, etc., will form a part of Misc.
      and Contingent expenditure.        The clothing will be made
      available by the Station Commander through local purchase
      procedures the powers will be exercised independently for each
      ECHS polyclinic under the jurisdiction of the Station.

FOL

(25) Procedure: The Station Commander will empanel petrol
      pumps including ASC supply depot/unit petrol points where
      applicable in Military and Non Military Stations.        FOL for all
                                                                       256
     vehicles of ECHS will be drawn from these petrol pumps. FOL
     drawn for each vehicle will be recorded in the car diary. Annual
     mileage authorized will be as per existing scales for military
     vehicles. The Petrol Pumps will raise bills in favour of ECHS.
     At the end of every month, contingent bills alongwith bills from
     the petrol pump will be forwarded by Officer in-Charge
     polyclinics after authentication to the Station HQrs for payment.
     Cheques for the same will be issued directly to the petrol pump.

(26) Financial Powers:          Station Commander is authorized to
     make payment as per existing delegation of CFA powers
     authorized under Scheduled I of Govt. of India letter No.
     A/89591/FP-1/693/2002/D/(GS-I) dated 22 Apr 2002.

Office Equipment

(27) Procedures – Office equipment may be purchased on
     approval of Station Commander or competent higher authority.

(28) Financial Powers – The financial power will be as per
     Schedule-I    of   Govt.    of   India   letter   No.A/89591/FP-
     I/693/2002/D/(GS-I) dated 22 Apr 2002.

Furniture
(29) Procedure – Furniture for the polyclinics will be procured by
     the MES, as per scales laid down by the Central Organization,
     ECHS.    The funds for the same will be made available by
     Station Commanders. Normal procedures of procurement by
     MES will be followed.


                                                                   257
Repair and Maintenance of Non Medical Equipment
including AMC

(30) Procedure: Repairs and maintenance of all office equipment
     including AMC will be carried out by Officer in-Charge Polyclinic
     by following the laid down procedure and after obtaining the
     approval of the Station Commander/CFA.          The expenses for
     maintenance will be through Annual Maintenance Contracts
     and local repairs by Misc. and contingent expenditures. Repair
     of furniture will also be carried out by the same procedure. For
     vehicle repairs, authorized service agency, if any, will be
     empanelled. In case authorized agency is not present in the
     station, a reputed garage will be empanelled.

Insurance of Ambulance, Vehicles, Drivers and Vehicle
Registration

(31) Procedure: Insurance of Ambulances, Vehicles, Drivers and
     Registration charges for vehicles will be made by cheque by
     Station Commander under his delegated powers.

Loss or Damage to Stores

(32) Procedures – Losses or damage of stores will be dealt with
     as per procedure laid down in Financial Regulations and
     prescribed procedures/instructions applicable to the Army
     under existing delegation.




                                                                   258
Medical Reimbursement and Related Expenditure

(33) Procedure – Medical reimbursement and related expenses
     will be regulated in accordance with the procedure as approved
     by the Govt.

(34) Bills and connected documents will be submitted by Hospitals,
     Nursing Homes, Diagnostic Centres or Consultants to the
     Polyclinic from where the patient was referred. Officer in-
     Charge (OIC) Polyclinic will authenticate the bills and forward to
     concerned Senior Executive Medical Officer (SEMO)/Principal
     Medical Officer (PMO)/Senior Medical Officer(SMO) for scrutiny
     and onward dispatch to Stn HQrs for payment. Payment will be
     made by cheque and will be subject to post audit.

(35) In case the amount of bill is in excess of financial limit of the
     Station Commander, the same will be forwarded along the
     chain of command for CFA sanction and return. After sanction
     has been accorded by CFA, the Station HQrs will make the
     necessary payment.      It should be ensured that al Bills are
     cleared within 60 days (or as mentioned in the agreement) to
     avoid any disputes arising between hospitals and ECHS.

(36) Certain surgeries/procedures e.g. Cardiac Surgery/intervention,
     Renal     transplant/   dialysis,   Cancer     surgery/    Radio/
     Chemotherapy, Joint replacement surgery and the like require
     expensive consumables and drugs. When such procedures are
     carried out at super-specialty service hospitals, on referral from
     ECHS polyclinics/Specialists, the expenditure will be catered for
     from the additional local purchase allocation to be made to

                                                                    259
     Commandants of such hospitals.

(37) Travelling expenses of patients as authorized will be regulated
     for payment as laid down in medical re-imbursement and
     payment procedures separately for ECHS.

Financial Powers

(38) For purchase of drugs and consumables, powers of DGAFMS,
     AFMSD and Commandant/CO Service Hospitals will be utilized
     as delegated vide para XII(e) of Govt. of India letter
     No.A/89591/FP-I/693/2002/D(GS-I) dated 22 Apr 2002.

Information Technology

(39) Purchase, repair and maintenance of IT items for ECHS
     Polyclinics will be as per laid down Local Purchase procedure
     prescribed in FR. The delegated financial powers listed in Part
     VII Financial Powers, Sub Head D (Information Technology) will
     be utilized for ECHS Polyclinics.

(40) Expense on IT items for the ECHS Central Organization and
     Regional Centers will be as per current delegated financial
     powers as given in Schedule XIX of GOI letter No. A/89581/FP-
     I/693/2002/D(GS-I) dated 22 Apr 02. Computer stationary and
     consumables will however be procured as per delegation of
     financial powers vide MOD letter No.24(3)/03/US(WE)/D(Res)(i)
     dated 08 Sep 2003.




                                                                 260
Miscellaneous & Contingency Expenditure

(41) Procedures – Will be the same as followed by units of Indian
     Army Vide GOI, MOD letter no. 10010/AI/FP-4/2421/2005-D
     (GS-1) dated 19th Oct.2005, as amended from time to time.
     Regional centers will open Public account in any Nationalized
     Bank and follow the same procedure. However, Central
     Organisation ECHS will contribute to remain under pre audit
     system only.

  (Revised Vide GOI, MOD letter no. 22(94)/ 06/ US(WE)/D (Res)
dated 28.11.2006 and is effective w.e.f. 01.04.2007.)




                                                               261
Delegated           Financial          Powers        for      Ex-
Servicemen             Contributory      Health       Scheme
(ECHS)

[Authority:    Appendix           to         GOI             Letter
               No.24(3)/03/US(WE)/D(Res)(i) dated 8th September
               2003]

(1)     Payments and Reimbursements for Medical Expenses

Competent Financial Authority             Financial Limits

                                          (without consultation)

Station Commander

Lt. Col/Col                               20,000

Brig.                                     50,000

Sub Area Commander                        1,00,000

Area Commander                            2,00,000

Army Commander                            4,00,000

Vice Chief of Army Staff                  5,00,000




                                                                262
(2)   Information Technology
      a)     ECHS Polyclinics

Competent         Financial Limits (without consultation)
Financial
                  Hardware*    Software     AMC      & Stationery
Authority for
                                            Repair     and
ECHS
                                                       consumables
Polyclinics

Station
Commander

Lt.               -            -            3,000      10,000
Col./Col./Brig.

Sub        Area 1,20,000       10,000       10,000     20,000
Commander

(3)   Miscellaneous and Contingency Expenses

Competent                Financial Limits
Financial Authority
                         Without                With          financial
                         consultation           concurrence

Dir. Regional Centre     15,000                 -

MD ECHS                  40,000                 2,00,000

DG DC & W                50,000                 2,50,000

AG                       1,00,000               Full powers

                                                                    263
(4)   Publicity

Competent              Financial Limits
Financial Authority
                       Without                With         financial
                       consultation           concurrence

Dir. Regional Centre   15,000                 -

MD ECHS                40,000                 -

DG DC & W              50,000                 -

AG                     1,00,000               15,00,000

(5)   Annual Training Grant

Competent              Financial Limits
Financial Authority
                       Without                With         financial
                       consultation           concurrence

Dir. Regional Centre   15,000                 30,000

MD ECHS                50,000                 1,00,000

DG DC & W              60,000                 2,00,000

AG                     1,00,000               3,00,000

* Note:- To be procured as per the specifications issued by ADG(IT)




                                                                 264
(6)   Stationery

Competent Financial Authority     Financial Limits

                                  Without consultation

Dir. Regional Centre              4,000

MD ECHS                           8,000

DG DC & W                         20,000

AG                                20,000

(7)   Transportation (Movement of Stores & Personnel)

Competent              Financial Limits
Financial Authority
                       Without               With        financial
                       consultation          concurrence

Dir. Regional Centre   10,000

MD ECHS                50,000                1,00,000

DG DC & W              80,000                2,00,000

AG                     1,00,000              3,00,000




                                                               265
Amplification Notes Accounting Procedure
[Authority:     Central        Organization             ECHS            letter
                No.B/49791/AG/ECHS          dated       31.10.2003       and
                18.11.2003]

(1)   Financial Procedure for ECHS has already been issued vide
      GOI letter No.24 (3)/03/US (WE)/D(Res)ii dated 9.9.2003. the
      following additional Amplification Notes are enclosed for ease
      of understanding and application:

      a)      Cash Assignment System

      b)      Commencement,        Cessation      and      Forfeiture      of
              Remuneration to Contractual Staff

      c)      Procedure for Payment to Telephone and Fax bills.

      d)      Procedure for Payment to Transportation (Movement of
              Stores and Personnel) bills

      e)      Preliminary Instruction for Local Purchase of Stationery
              and Consumables.




                                                                          266
Ex-Servicemen Contributory Health Scheme
ECHS          Procedure             on       Payments              and
Reimbursements for Medical Expenses

[Authority:       24(8)/03/US(WE)/Dls dated 19.12.2003]

Authorization

(1)   The authorization for payments to empanelled Hospitals,
      Nursing Homes, Diagnostic Centres and re-imbursement of
      medical expenses to Ex-Servicemen is as per para 2(j) of Govt.
      of India letter No.22(I)/0l./US(WE)!D(Res) dated 30 Dec 2002.

Referral to Hospitals
(2)   Military Stations:       Ex-Servicemen     (ESM)     and     their
      dependents requiring hospital admission will, in normal course,
      be referred to Service hospitals, in the station. For this purpose
      Director General Armed Forces Medical Services (DGAFMS)
      will earmark a suitable proportion of beds in all Service
      hospitals   for   ECHS    beneficiaries   (except   during   war/
      operational commitments). In case of non-availability of
      beds/facilities in service hospital, patients will be referred to
      empanelled hospitals for admission.

(3)   Non-Military Stations: In non-military stations, ESM and their
      dependents will be referred to nearest service hospital!
      empanelled hospitals by Medical Officer of ECHS Polyclinic.




                                                                     267
Payment         to     Empanelled             Hospitals/        Nursing
Homes/Diagnostic Centres

(4)   The payments by ECHS to the empanelled Hospitals. Nursing
      Homes and Diagnostic Centres will be governed by the
      following procedure:

      a)   Referral     to       Empanelled       Hospital/      Nursing
           Home/Diagnostic Centre: Payment             of       bills    to
           empanelled concerns will only be authorized when
           patients are referred from ECHS Polyclinic for necessary
           treatment/ investigation. Hospitals will only treat patients
           for conditions for which they have been specifically
           referred from the ECHS Polyclinic except in life saving
           !emergency situations.

      b)   Payment     of    charges     to     empanelled    Hospitals/
           Diagnostic centres:

           i     The     rates     of    payment      to      empanelled
                 hospitals/Diagnostic centres in cities/towns covered
                 under CGHS will be governed by the package deal
                 rates as laid for CGHS. The rates laid down for
                 CGHS for various towns/cities will be applicable for
                 ECHS             Polyclinics         located            in
                 corresponding/adjoining geographical areas.

           ii    For the polyclinics located in cities/towns not
                 covered under CGHS, the rates of payment to the
                 Empanelled Hospitals/Diagnostic centres will be
                 negotiated and fixed by ECHS based on the
                                                                        268
      facilities available and the prevailing market rates.
      The rates so fixed will, in any circumstances not
      exceed the CGHS rates applicable to the nearest
      cities/towns covered under CGHS.

iii   For diseases and condition not in the list of CGHS
      package deals, the payment to the empanelled
      Hospitals/Diagnostic centre would be at rates of
      AIIMS New Delhi or actuals, whichever is less.
      Where AIIMS rates are not available the actual cost
      of drugs and room rent etc. will be reimbursement.

iv    The package deal rates will include all charges
      pertaining   to   a   particular   treatment/procedure
      including    admission    charges,     accommodation
      charges, ICU/ICCU charges, monitoring charges,
      operation theatre charges,         operation charges,
      anaesthetic charges, procedural charges/Surgeons
      fee, cost of disposables, surgical charges and cost
      of medicines used during hospitalization, related
      routine investigations, physiotherapy charges etc.

v     The package rate does not include diet, telephone
      charges, TV charges and cost of cosmetics, toiletry
      and tonics. Cost of these, if offered, on request of
      patient will be realized from individual patient and
      are not to be included in package charges.




                                                         269
vi     The package deal includes

          a. 12 days for specialized procedure

          b. 7 -8 days for other procedures

          c. 3 days for laparoscopic surgery

          d. 1 day for day care/minor procedures (OPD)

vii    If the beneficiary has to stay in the hospital for
       his/her recovery for more than the period covered in
       the package rate, the additional reimbursement will
       be limited to room rent as per entitlement, cost of
       prescribed medicines and investigations, doctors
       visits (not more than 2 times a day) for additional
       stay.

viii   If one or more treatment procedures form part of a
       major treatment procedure, package charges would
       be made against the major procedures and only half
       of approved charges quoted for other procedures
       would be added to the package charges of the first
       major procedure.

ix     The rates will be applicable only for allopathic
       system of medicine. No charges will be reimbursed
       for Homeopathic, Unani. Ayurveda or traditional
       systems of medicines.

x      An empanel led hospital/ diagnostic centre whose
       rates for a procedure/test/facility are lower than the
       approved rates shall charge the beneficiaries as per
       actuals expenditure in excess of approved/package
                                                          270
          deal would be borne by the beneficiaries,

     xi   Any legal liability arising out of such services shall
          be dealt with by the empanelled hospital nursing
          homes and diagnostic centres who shall alone be
          responsible. ECHS will not have any legal liability in
          such cases.

c)   Allied Charges

     i    Diet Charges: ECHS beneficiaries having basic
          pension upto Rs.2025/- per month will be entitled to
          free diet during hospitalization in empanelled
          hospitals. In case suffering from T.B. or mental
          diseases, beneficiaries with basic pension upto
          Rs.3000/- per month will be entitled to free diet
          during hospitalization.

     ii   Special Nursing/ Attendant charges: Special
          nursing charges and/or Attendant charges will be
          admissible    when    such   nursing/attendance     is
          essential    for   recovery/prevention   of   serious
          deterioration of the patient as certified by the
          Medical Officer in-charge of the case. The approval
          of SEMO/SMO/PMO will be obtained through the
          concerned Polyclinic in all such cases. The rate
          ceiling for Special nursing and Attendant will be as
          per guidelines of the CGHS. Special nursing /
          Attendant will be applicable only for patients
          admitted in hospitals/nursing homes and will not be

                                                             271
                     applicable in residence.

              iii    Entitlement for indoor treatment: Charges as
                     applicable to CGHS will apply. ECHS beneficiaries
                     shall be entitled to General/Semi Private/Private
                     Ward facility in empanel led hospitals according to
                     their rank structure as under :

Rank                                          Entitlement                 of
                                              Accommodation Hospitals

Officers                                      Private Ward

JCO (Nb Sub to Sub Maj including Semi Private Ward
Hony       Ranks     of     Lt/Capt     and
Equivalent)

NCOs (Sep to Hav including Hony General Ward
Ranks       of      Nb    Subedar       and
Equivalent)

[Authority:          Para             (iii)        amended            vide
22(16)/05/US(WE)/D.(Res) dated 19 Jul 05]

              iv     AC Charges: AC Charges will be included in rate
                     for ICU/lCCU patients, private ward patients and
                     specialty treatment patients. In all other conditions
                     where AC is absolutely essential for treatment of the
                     patient such charges will be included with a
                     necessary certificate from the treating physician.



                                                                          272
d)   Bills: The bills from the empanelled hospital will
     include the following:

     i     Medical advance drawn, if any.

     ii    Referral slips from Polyclinic & photocopy of ECHS
           card.

     iii   Copy of admission and discharge slip

     iv    Summary of the case, including outcome

     v     Consultation charges/ Diagnostic/ Package charges
           as applicable.

     vi    Other charges, if any, not included above (to be
           specified).

e)   Mode of Payment: Bills and connected documents will
     be submitted by Hospitals Nursing homes and Diagnostic
     Centres to the Polyclinic from where the patient was
     referred,     Officer-In-Charge   (OIC)    Polyclinic   will
     authenticate the bills and forward to concerned Senior
     Executive Medical Officer (SEMO)/Principal Medical
     Officer (PMO)/ Senior Medical Officer (SEMO) for scrutiny
     and onward despatch to Station Headquarters for
     payment. Payment will be made by cheque and will be
     subject to post-audit.

f)   Treatment at Military Hospitals: Hospital Stoppage
     Rolls and any other charges expended for treatment in
     Military Hospitals will be paid in full by the member and is
     not reimbursable.

                                                              273
Specialty Treatment
(5)   The procedure for referral and reimbursement for specialty
      procedures will be as follows:

      a)   Specialized tests and treatment

           i     Referral Procedure:            Ex-Servicemen        or
                 dependents will only be referred to the empanelled
                 hospitals/diagnostic centres for specialized tests
                 and treatment by the specialist at Polyclinic,
                 specialist of Service hospital or specialist at
                 empanel fed hospitals/diagnostic centre. Only in
                 case of emergencies and life threatening situations,
                 a non specialist medical officer of the Polyclinic
                 refer a patient directly for specialized tests and
                 treatment. In such cases, a certificate to this effect
                 will be endorsed by the referring medical officer.
                 Payment to empanelled specialists/super specialist
                 will be made as per procedure laid down.

           ii    Specialty Treatment: For treatment procedures in
                 Cardiology,      Nephrology,      Oncology,       Joint
                 Replacement      and   other    expensive     specialty
                 treatment/surgery, payment will be governed by the
                 CGHS Rates for various procedures as revised from
                 time to time. When the CGHS rates for treatment
                 are not available, rates of AIIMS or actuals
                 whichever is less will be applicable. Where the
                 AIIMS rates are not available, the actual cost of

                                                                     274
      drugs and room rent etc will be reimbursed.

iii   Treatment at Medical Institutes of National
      Repute: Certain Hospitals/Institutes do not accept
      post-payment. Such Institutes will not ordinarily be
      empanelled under the ECHS. However, admission/
      treatment in the Institutes of National repute listed
      below will be permitted. In case ESM or their
      dependents are referred by ECI-IS Medical Officer/
      Specialist to any of the Institutes mentioned below.
      an advance in the form of a crossed cheque
      payable to the concerned hospital will be drawn by
      the patient from the concerned Station Headquarter
      after submitting the referral form by an ECHS
      Polyclinic and estimate from the concerned hospital.
      The hospitals where such an arrangement will be
      permitted will be:

      (i)   All India Institute of Medical Sciences, New
            Delhi.

      (ii) Post Graduate Institute. Chandigarh

      (iii) Sanjay     Gandhi      Post    Graduate   Institute.
            Lucknow.

      (iv) National    Institute    of    Mental   Health   and
            Neurosciences. Bangalore.

      (v) Tata Memorial Hospital, Mumbai (for Oncology)

      (vi) JIPMER, Pondicherry.

      (vii) Christian Medical College, Vellore.
                                                            275
                   (viii) Shankar Nethralaya. Chennai.

                   (ix) Medical Colleges and Hospitals under the
                       Central or State Governments.

(6)   Under certain special circumstances, reimbursement of cost of
      medicines will be permitted only if the patient was referred by
      Polyclinic for specialty treatment and the medicines were
      prescribed to be taken with immediate effect on discharge. The
      special conditions are:

      a)    Post      operative     cases      of     major    cardiac
            Surgery/Interventional Cardiology.

      b)    Oncology.

      c)    Post operative organ transplant cases.

      d)    Post operative joint replacement cases.

      e)    Post operative major Neurosurgical/ Neurology cases.

(7)   The ex-serviceman should present the suitable prescriptions for
      medicines for above conditions to the OI/C Polyclinic
      immediately after discharge. A special demand for medicines
      will be raised by the O I/C Polyclinic, through usual channels to
      the AFMSD under the normal procures from AFMSD under the
      normal procedures. Drugs will be procured from concerned
      SEMO if 'Not Available' at AFMSD. In the interim, drug
      purchased by ex-servicemen, is reimbursable. The period of
      reimbursement in such cases will be limited to one month after
      date of discharge from Hospital or date of issue of medicines
      from Polyclinic which ever is earlier.

                                                                    276
Emergency Treatment
(8)   In emergencies and life threatening conditions, when patients
      may not be able to follow the normal referral procedure, the
      patients may report to the nearest hospital, preferably
      empanelled.

      a)   Empanelled Hospital: Immediate emergency treatment
           in any Empanelled hospital will be rendered to ESM on
           confirmation of ECHS membership from the ECHS card.
           Payment for such treatment will be regulated as under:

           i     Empanelled hospital will inform ECHS Polyclinic
                 about the emergency admission at the earliest but
                 not later than 24 hrs.

           ii    The empanelled hospital will not collect payment
                 from ECHS member.

           iii   The actual cost incurred for emergency procedure
                 will be payable by ECHS. Bill for emergency
                 treatment will be forwarded to concerned Polyclinic
                 for payment as per normal procedure. Such bills will
                 be superscripted with 'EMERGENCY TREATMENT'
                 written in Block capitals in Red.

           iv    On learning about admission of an ECHS member
                 in an Empanelled hospital, the 0 I/C Polyclinic will
                 make arrangements for verification of the facts.

           v     If, during the course of investigations/treatment a
                 specific diagnosis is established requiring further
                 management the facts will be verified by concerned
                                                                    277
           O I/C Polyclinic and the patient referred for the
           same formally.

     vi    In case of malpractice, unethical practices or
           medical negligence by an empanelled Hospital or
           Nursing Home particularly in management of
           emergencies necessary action will be taken by the
           Station Commander to dis-empanel the Hospital or
           Nursing Home.

b)   Non- Empanelled Hospital: Ex-servicemen or his
     representative should inform nearest Polyclinic within 48
     hrs of such admission. The responsibility for clearing bills
     will rest with the Ex-Serviceman. He/she will submit the
     bills alongwith summary of the case to the concerned
     Polyclinic. The: sanction for reimbursement as per
     approved rates, will be accorded by Central Org, ECHS.
     Such bills will be submitted within a period of one month
     from the date of discharge from hospital.

c)   The Empanelled or Non-Empanelled Hospital will be
     liable to pay damages to the beneficiaries in case of
     medical    negligence      in   emergencies,       and    the
     Hospital/Nursing Home alone shall deal with legal
     liabilities, if any. ECHS will not have any legal liability in
     such cases.




                                                               278
Other Conditions
(9)   In cases where facilities for treatment are not available in
      Armed Forces Hospitals and in certain special conditions, the
      procedure for referral and treatment will be as follows:

      a)    TB & Leprosy: No OPD Charges will be reimbursable
            TB and Leprosy will be treated through National
            programmes at District level. However when the patients
            require admission for the condition, rates of CGHS as
            applicable to LRS Institute of TB and Allied Disease will
            be applicable for hospitalization.

      b)    Hearing Aids: The equipment will be entitled to patients
            based on the recommendations of ENT Specialist after
            clinical and audiometric justification The OIC Polyclinic,
            will procure the Hearing Aid in consultation with the
            SEMO. and issue to ESM, Replacement is permitted after
            a minimum 5 years life of the Hearing Aid. Based on a
            condemnation certificate and approval of ENT specialist.
            Digital   Hearing    Aid    will     only    be    given     on
            recommendations of three ENT specialists including at
            least one service specialist. Actual cost of hearing aid or
            CGHS rates whichever is lesser will apply.

      c)    Mental Diseases: In all Mental illness cases the patient
            will be referred to Service Psychiatrist / empanel led
            hospitals for OPD consultation. Drugs issued for the
            patient will be procured by the OIC Polyclinics / SEMO
            through   special   demand.        Cases    requiring   hospital

                                                                         279
     admission will be referred to authorize empanelled/Govt.
     hospitals only. Provisions of Mental Health Act.1987, as
     amended, will be applicable for all such hospital
     admissions. Payment will be made in full for admission to
     Govt. hospitals and prescribed rates of COHS will apply
     for empanel led hospitals.

d)   HIV/ AIDS: Ex-service pensioners boarded out of service
     due to AIDS will be provided treatment as prescribed by
     Armed Forces Centres for such treatment, at the time of
     discharge.   Treatment will be made available to such
     individuals with effect from two months after the date of
     discharge. Fresh cases of HIV/AIDS amongst members of
     ECHS including dependents will be referred to nearest
     Armed Forces Immunodeficiency Centres and treatment
     as prescribed from these Centres only will be made
     available.

e)   Artificial Limbs/Appliances: Artificial Limbs /Appliances
     will be reimbursed in full when procured and fitted at
     Artificial Limb Centre (ALC) Pune, and Artificial Limb Sub
     Centres in the AFMS hospitals. CGHS rates will apply in
     other cases treated in empanelled hospitals.

f)   Rehabilitation/Terminal Care: Rehabilitation /Terminal
     care will be provided in empanelled rehabilitative homes
     and hospices.   Patients admitted to Service hospitals or
     empanelled hospitals/nursing homes where the finality of
     treatment has been reached and definitive medical
     treatment has run its course, will be referred to
                                                            280
     rehabilitative homes/hospices for nursing care and
     rehabilitation. The conditions for which rehabilitative care
     will be admissible will be paraplegia, quadriplegia,
     Alzheimer‘s disease, cerebro-vascular accidents, other
     neurological and degenerative disorders, amputations,
     cancer terminal care and other such medical conditions
     when duly referred by treating specialists. Approval of
     SEMO/SMO/PMO will be obtained for these referrals. The
     payments for such cases will be regulated as under:

     i     Rates of payment for rehabilitation/terminal care
           cases will be limited to maximum rates permissible
           under CGHS for Special Nursing /Aya/ Attendant
           charges PLUS charges for medical treatment as per
           CGHS rules. Where the rates of CGHS are not laid
           down, AIlMS charges or actuals which ever is less
           will be applicable. In case rates have not been
           defined by AIIMS, the actuals will be reimbursed.
           Rehabilitative care/ terminal care does not include
           old age homes.

     ii    Reimbursement will be limited to maximum period
           of 6 months Thereafter cost of such care has to be
           borne by the patient.

g)   Medical Equipment for Residences:         Medical
     Equipment    including   nebulisers,   CIP    APIBIP    AP
     machines and glucometers etc as authorized under the
     CGHS will be issued to members, when use of such
     equipment is considered absolutely essential on medical
                                                              281
     grounds. on recommendations of the Specialist and
     approved by the Sel1ioi Advisor and Consultant of the
     concerned      specialty    under    whose    jurisdiction    the
     Polyclinic is located. The equipment will be procured
     through a special demand by the (I/C Polyclinic.
     Consumables for the equipment will be issued under
     arrangements of O I/C polyclinic. Cost on repair and
     annual maintenance contracts will be borne by the
     member themselves and will not be reimbursable.

h)   Medical       Examination/Health      check     up/Screening
     tests: The ECHS beneficiaries may undergo medical
     examination/ health check up at the Polyclinic once a
     year. The medical examination/ health check up will be
     limited to facilities available in the Polyclinic. Referrals to
     empanelled institutes for Medic examination/Health check
     up! Screening tests are not permissible. Such Medical
     examinations would be permitted only after all 227
     Polyclinics have been established and made fully
     functional.

i)   Dental Treatment:          Dental     treatment       including
     referrals will be as per laid down procedures for other
     medical cases. Dentures will be permitted only if advised
     by the Dental Officer at ECHS Polyclinic or Service Dental
     Officer. A particular type of partial /complete denture will
     be   permitted    on   one    time    basis   only   for     each
     member/dependent of the scheme as per CGHS rates.


                                                                   282
     j)    Intra Ocular Lens:         Intra ocular lens (IOL) implantation
           will be provided to ECHS members preferably at nearest
           service   eye    center.    In case    of      IOL   implantation
           undertaken at civil hospitals, payment will be limited to
           prevailing CGHS rates. Type/make of IOL implanted will
           be specified in the bills by empanelled hospital.

     k)    Spectacles:        Spectacles will not be provided under
           ECHS except post operatively in cases of conventional
           operation of cataract. Cost of spectacles in such cases
           will be limited to Rs.200/- only. Replacement of
           Spectacles will be admissible once in three years
           provided the same is undertaken on the advice of the
           Medical    Officers   of    the   Polyclinic    or   empanelled
           Consultant.

     l)    Plastic Surgery:           Reimbursements,       payments     for
           Plastic surgery will not be permissible under ECHS
           except for therapeutic reasons and in post traumatic
           cases     on    recommendations       of    SEMO/SMO/PMO.
           Provisions of CGHS and package deal rates/ceilings will
           apply.

Diagnostic Tests and Other Investigations Charges
(10) Investigations/laboratory diagnoses will be carried out at ECHS
     clinics in normal course. Referral for the tests, if required, will
     only be made by the Medical Officer ECHS/ Specialist to
     empanelled Diagnostic Centres/Hospitals/ Nursing Homes. The
     rates will be same for all types of beneficiaries. The charges as

                                                                         283
     approved by the CGHS for investigations will be valid for
     ECHS.

OPD Charges
(11) Charges for drugs and other consumables for outpatient
     treatment are not reimbursable except under special conditions
     as listed in para 6 above. Medicines will be procured by the
     ECHS clinics and issued to the patients.

Traveling Allowance

(12) The following procedure will govern the movement of patient to
     referred clinics:

     a)    Admissibility

     b)    Traveling Allowance for journeys undertaken for medical
           treatment (both ways) admissible to ECHS beneficiaries
           for treatment in another city. If such treatment is not
           available ill the same cit:, and referral is advised by ECHS
           medical officer/Specialist. Amount admissible will be
           limited to rail fare in entitled classes as applicable at the
           time of retirement by shortest/main route or actual
           expenditure whichever is less.

     c)    One attendant or escort who is required to travel
           alongwith the patient will be entitled to traveling allowance
           if the medical officer/attending the patient has certified in
           writing that it is unsafe for the patient to travel alone and
           such attendant escort is necessary to accompany the
           patient.      Amount as admissible to the patient is
           reimbursable.
                                                                     284
d)   Ambulance: Ambulance services authorized in Polyclinic
     may be utilized for Patients when being referred to
     service/empanelled hospitals in the same city.




                                                        285
Revised Rates of Subscription of ECHS

[Authority: MOD letter No.22 (1)/01/US (WE)/D/(Res) dated 30 Dec
           2002.    as amended vide No.22(1)/01/US(WE)/D(Res)
           dated 01 Apr 2003 to GOI and AHQ Central Org.
           No.B/49784/AG/ECHS dated 15.1.2005]

(1)   With effect from 01.04.2004, the rates of ECHS contribution will
      be as per the new slab given below:

Existing Slab           New Slab                Contribution

Pension/Family          Revised                 (in Rs.)

Pension                 Pension/Family
                        Pension

                        (Uncommuted Basic
                        Pension + Dearness
                        Pension)

                        (Rs. Per month)

Upto Rs.1500            Upto Rs.3000            Rs.1800

Rs.1501 to Rs.3000      Rs.3001 to Rs.6000      Rs.4800

Rs.3001 to Rs.5000      Rs.6001 to Rs.10000     Rs.8400

Rs.5001 to Rs.7500      Rs.10001             to Rs.12000
                        Rs.15000

Rs.7501 and above       Rs.15001 and above      Rs.18000



                                                                   286
(2)   The   ECHS      subscription   will   be   charged   from   the
      pensioners/dependents on the basis of their Uncommuted
      Basic pension plus Dearness Pension.

(3)   ―The refund of excess remittance of ECHS subscription over
      and above will be afforded by the concerned PCDA/CDA to the
      beneficiaries on receipt on a pre-receipted contingent bill duly
      countersigned by the ECHS authorities along with a Xerox copy
      of the MRO ".

[Authority: CGDA’s letter No.AT/IV/4807/ECHS dated 29.10.2003]




                                                                   287
Ex-Servicemen Contributory Health Scheme-
Exemption to war disabled pensioners from
payment of contribution

[Authority:      MOD No.5/US(WE)/D(Res) dated 24.7.2005]

War disabled pensioners have been exempted from payment of
contribution for Ex-Servicemen Contributory Health Scheme (ECHS),
who were disabled due to injuries received during proclaimed wars or
any other encounters which had been specifically accorded such
status.




                                                                 288
Amplification on ECHS Membership for Re-
Employed Officers

[Authority:         AHQ,      Central     Org.     ECHS     No.B/497901-
Pr/AG/ECHS dated 17.7.2006]

(1)   The availing of ECHS facilities by re-employed officer has been
      emerged as under:

      a)      A member can avail only one medical facility funded by
              the Central Govt. PSU or Govt. Undertaking.

      b)      The term of emergent for re-employed officers stipulates
              medical treatment in Service Hospitals.

(2)   The following guidelines will apply to re-employed officers both
      pre and post 1.4.2003 retirees:

      a)      Re-employed officer can become ECHS member.

      b)      All members will submit an undertaking in the affidavit as
              hithertofor

      c)      Re-employed officers during the period of re-employment
              will only avail Service medical facilities.

      d)      The ECHS Membership Cards will kept in suspended
              animation for the period of re-employment.

      e)      The onus of information ECHS amount on re-employment
              will be on the individual member.

      f)      Use of both service and ECHS facilities will be construed
              as misuse and result in termination of membership.


                                                                     289
Rates of ECHS Contribution for Disability
Pensioners – Clarification
(1)   At the time of launch of the Scheme, it was specified to the
      beneficiaries that ECHS Contribution to be paid will be as per
      amount of pension/family pension.
(2)   Consequent upon the merger of 50% Dearness Relief
      component with the basic pension w.e.f. 1st April, 2004, the
      term basic pension has undergone change. It now consists of
      un-commuted basic pension plus dearness pension (i.e. 50% of
      basic pension). ECHS contribution is required to be paid as per
      revised rates intimated vide this Organization latter dated 15
      Jan 05.
(3)   The amount of ECHS contribution in such cases:
      a)   Where a pensioner is in receipt of normal pension
           (Service pension):
           The amount of ECHS contribution required to be paid by
           him will be determined by taking into account un-
           commuted basic pension (normal pension) plus 50%
           dearness pension.
      b)   Where a pensioner is in receipt of normal pension
           (Service pension):
           Where a pensioned is in receipt of disability pension
           which consists of two elements viz. Service Element and
           Disability element, the amount of ECHS contributions will
           be determined by taking into account the amount of
           pension pertaining to Service Element plus Dearness
           pension @ 50% of basic service element pension only.

                                                                  290
For Treatment in Institutes of National
Repute and Govt. Hospitals

[Authority:    AHQ,         Central         Organization        ECHS,
               No.B/49773/AC/ECHS/R dated 28.10.2004]

(1)   Reimbursement of Med Expenses to ECHS members where
      treatment is undertaken at Institutes of National repute and
      Govt. Hospital after referral by ECHS Polyclinics have to be
      processed under provisions of this office letter No. B-
      49773/AG/ECHS dated 5.5.2004 on ‗Policy on Processing of
      Payments    and    reimbursement      from   Cash    Assignment'.
      Accordingly these cases do not require approval of MD ECHS.
      Only in the case of emergencies where the referral procedure
      was not followed, should the cases be referred to Central Org.
      ECHS for sanction of MD ECHS.

(2)   The bill has to be processed as per guidelines enumerated in
      12(c) of the letter referred to in Para 1 above. It is reiterated
      when treatment is undertaken in Institutes of National repute
      and Govt. Hospitals, a certificate from Medical Supdt. And
      treating doctors is to be enclosed.




                                                                    291
A Field Imprest Payment Instructions

[Authority:        Appendix – 26 FR Part – II]

(1)   General: Field Imprest are advances of public money issued
      in bulk to certain officers termed "Field Imprest Holders" for (i)
      making     payments to JCOs, ORs and NCs (E), (ii) making
      payments to Civilians serving in operational areas and (iii)
      meeting     such   miscellaneous   expenditure       of    units   and
      formations as are authorized to be met therefore. Imprests are
      allotted on specific authority and the advances for the Imprests
      are drawn from Field Cashiers where such functionaries exist.
      Or from the Regional Controllers of Defence Accounts.

Note1:        The C.D.A. (ORs) is responsible to allot account
              numbers in respect of Field Imprests only. Allotment
              of account numbers for Supplies and Services
              Imprests will be made by the Regional C.D.A.
              concerned.

Note2:        For payments to Commissioned Officers of the Army
              and Officers and personnel of the Air Force and Navy
              from Field Imprest see paras 47, 48 and 49.

(2)   Sanction for Field Imprests: An            Officer    desirous      of
      holding a Field Imprest will obtain sanction thereof from the
      Force/Corps/Area/independent       Sub-Area/Sub           Area/Brigade
      (including L of C Area/Sub-Area) Commander. Such sanctions
      will be accorded only after the sanctioning authority is
      convinced of the necessity for the Imprest.

                                                                         292
Note:         Sanction of Field Imprests and fixation of monetary
              limits (see para 36) in respect of Army unit loaned to
              the Border Roads Development Board, and G.R.E.F.
              units having Army/Navy/Air force personnel on their
              strength will be accorded by the officers of the
              Border Roads organization, viz. Chief Engineer/DGBR
              and not by the authorities mentioned in the above
              sub-para.

        There will generally be one Imprest Holder per battalion.
        Smaller Units/formations and details will be grouped under one
        Imprest Holder or attached to the Imprest Holder of large units
        for purposes of payments. The possibility of grouping units for
        this purpose will be reviewed at least every half year by Sub-
        Area Headquarters in consultation with the PAO (ORs)
        concerned and grouping implemented where practicable.
        Separate     Imprests   may,   however,    be    sanctioned   for
        detachments at the discretion of the sanctioning authority.

(3)     The fact of sanction as, also the provisional ceiling monetary
        limits (see para 36) up to which cash can be retained in the
        Imprest will be notified in the orders issued by the sanctioning
        authority.

Note1:        The    sanctioning    authority   will    incorporate   the
              following certificates in the sanction:

"Certified that the necessity for a Field Imprest for the unit exists
and that it is not practicable to attach the unit to any other
Imprest holding unit nearby".

                                                                      293
Note2:      Sanction in original signed in ink by the sanctioning
            authority should be sent to the CDA (ORs) Madras.
            Attested copies f the sanction or sanctions bearing
            cyclostyled signature of the competent authority will
            not be accepted in audit.



(4)   Field Imprest Holder:         Imprest Holders will ordinarily be
      military officers of rank not below that of Captain, but a
      Subaltern may be appointed when no officer of higher rank is
      available; a Civilian Gazetted Officer may be appointed as
      Imprest Holder but not a JCO unless he himself is the
      Commanding Officer of the unit. As far as possible such a unit
      will be attached to a larger unit for payment purposes. In
      exceptional circumstances where the exclusion of JCO is not
      practicable a selected JCO not below the rank of a Subedar
      may be specifically authorized by name by the Army
      Commander to act as Imprest Holder. The Imprest Holder will
      personally operate the Imprest Account. It is not permissible for
      him to delegate the responsibility for operation of funds to other
      persons; nor it is permissible for an Imprest Holder to operate
      more than one Field Imprest simultaneously.




                                                                     294
Note1:     Officers in financial difficulties will not be appointed
           as Imprest Holders.

Note2:     As placing of more than one account in the charge of
           one person may result in the mixing up of the various
           accounts and will also facilitate fraud by giving
           opportunities of playing one account of against
           another, the accounts of the various public and
           regimental will as far as possible, be entrusted to
           different individuals. The Field Imprest Holder will not
           normally be permitted to operate any other public or
           regimental fund account.

(5)   Imprest Account Number:           Application for the allotment
      of an Imprest Account Number will be made to the CDA (ORs)
      South/North as the case may be by the O.C. the Imprest
      Holding unit together with the following particulars and
      documents :

      a)   Number and date of the Brigade/Sub-Area/Area etc. order
           wherein the sanction of the competent authority has been
           published, together with the sanction in original, if not
           already forwarded, vide Note 2 below para 3.

      b)   Designation of the PAO (ORs) with which the Imprest
           holding unit is most concerned i.e. where the majority of
           IRLAs of the personnel of the unit are maintained.

      c)   Six specimen signature of the Imprest Holder.

      d)   Designation of the regional CDA or Field Cashier from
           whom the Imprest Holder desires to draw funds for the
                                                                  295
      Imprest.

e)    A certificate to the effect that the unit has not been
      allotted any Field Imprest Account previously for making
      payments       to   JCOs/ORs/NCs(E)    (including   civilians
      serving in operational areas.)

If the above application is made by telegram, confirmation in
writing together with the specimen signatures of the Imprest
Holder and other particulars mentioned above will be
despatched at the same time. The C.D.A. (ORs) will on receipt
of the above particulars assign a Field Imprest Account Number
and will intimate to the Unit-

      i      the address of the Pay Accounts Office (ORs) under
             whose audit control the Imprest Account is placed,
             and

      ii     the Regional C.D.A. or the Field Cashier from whom
             the Imprest Holder will draw funds for the Imprest.

Out   of    the    six specimen signatures     received   by   the
C.D.A;(ORs) two will be forwarded by him to the Field Cashier
or the Regional CDA from whom the Imprest Holder will draw
cash and two to the P.A.O.(ORs) to whom he has to render the
Imprest Account along with the intimation of allotment of
account numbers. The Imprest Account Number allotted by the
CDA (ORs) will be prominently entered:

      i      On all requisitions for cash.

      ii     On the monthly Imprest Account.

      iii    On all vouchers, Acquittance Rolls, Acquitance Roll
                                                               296
                    summaries etc. supporting the Imprest Account.

            iv      On all correspondence in connection with the
                    Imprest Account.

            v       In the column headed 'place' when entering
                    payments in soldiers' Pay Books (IAB-64).

(6)   Field Imprest Holder’s Requisition Book (IAFF
      1036):        These are special Cash requisitions forms provided
      for the use of Imprest Holder in books containing 25 forms each
      for   drawl    of   funds   for   the   Imprest   from-   the   Field
      Cashier/Regional C.D.A.

      i)    The following procedure will be adopted for signing of
            Cash requisitions for Imprest

            (b)     In units commanded by Lt. Cols. Where the OC Unit
                    himself is the Imprest Holder, the requisition will be
                    signed by the OC unit only.

            (b)     In units commanded by Lt. Cols. where the second-
                    in-command is the Imprest Holder, the requisition,
                    besides being signed by the Imprest Holder, will be
                    countersigned by the OC Unit. In the latter's
                    absence from the station, the requisitions will be
                    countersigned by the station Commander of the
                    rank of Lt. Col. or above. When a station
                    Commander of the rank of Lt. Col. O above is
                    absent on leave or temporary duty exceeding a
                    week, the cash requisitions will be countersigned by
                    an officer of the rank of Major officiating as OC
                                                                        297
             Station.

      (b)    In units commanded by officers of the rank of Major
             or Captain etc. the requisitions will be signed by the
             Imprest Holder and countersigned by the O.C.
             station of the rank of Major or above or by an officer
             of the rank of Major officiating as O.C. station or by
             a staff officer of the rank of Lt. Col. or above of
             Headquarters       formation   responsible     for    the
             administrative control of the Imprest holding unit.

It wiII be the responsibility of the Countersigning officer to
ensure that the amount of cash requisitioned is actually to meet
the public commitments.

ii)   Funds for Imprest are required to be drawn either from
      the Regional C.D.A. concerned or from Field Cashier (and
      NOT concurrently from both the sources). Imprest
      Holders of units located at stations where banking
      facilities are available should draw cash for Imprest from
      Regional C.D.A. only and NOT from Field Cashier.
      Units/Formations in Border/Field areas may draw funds
      from     the      Field    Cashier,    where        functioning,
      notwithstanding the existence of banking facilities as a
      measure of security precaution or from the regional
      C.D.A. The funds will, however, be drawn from one
      source only. Units and formations wiII not draw fund from
      civil treasuries on Emergency Cash Requisition except
      when the move of the unit is ordered at less than 48
      hours notice on operations or in aid of the civil power,
                                                                   298
               when the authority for sanctioning such move wiII
               authorize the drawl of funds on Emergency Cash
               Requisition.

Note:          In exceptional and very rare cases when time does
               not permit of drawl of funds the Regional Cs.D.A. in
               the normal manner, the counter signing authority (OR
               the OC Unit, if he is himself the Imprest Holder and is
               not below the rank of Lt.(Col.) may demand funds
               from     the    Regional         CDA   concerned     by
               telegrams/signals, for the amount actuaIIy required to
               meet the urgency. Such telegraphic demands should
               invariably indicate the machine number of the cash
               requisition to be posted and should be followed by
               normal    requisitions   -duly    countersigned,   where
               necessary      and   clearly     marked    'Confirmatory
               requisitions only -Not for payment. If such a
               confirmatory requisitions, comp) ete. in all respects is
               not received by the C.D.A. concerned within a week,
               payments will be suspended. The CDA concerned will
               also report the matter to the Brigade/Sub-Aiea
               Commander, simultaneously taking action to recover
               the money from the Imprest Holder in cases of
               unauthorized requisitions.

        iii)   The initial supply of the Field Imprest Holders, Cash
               Requisition Book will be made by the CDA (ORs) Madras.




                                                                    299
Note:         In an emergency when time does not permit to obtain
              Cash Requisition Book from the CDA (Ors) the
              Formation Commander concerned may authorize the
              Field Cashier to make the initial supply to the Imprest
              Holders. When a cash requisition book is obtained
              from the Field Cashier, the fact will be communicated
              to the CDA (ORs) indicating the Serial Nos. of the
              Requisitions and furnishing a full explanation of the
              circumstances in which the book could not be
              obtained from the CDA (ORs).

        iv)   Replacement of completed books will be made by the
              Field Cashier where one is operating or by the Regional
              C.D.A. to whom application will be sent supported by a
              certificate to the effect that the completed I.A.F.F. 1036
              has been or is being sent to the P.A.O.(ORs). Only one
              Cash Requisition Book will be used at a time.

        v)    Counterfoils for completed I.A.F.F.1036 will be sent intact
              to the P.A.O. (ORs) regardless of the source from which it
              was initially obtained Cash Requisition form, if cancelled
              for any reason, will not be removed from the book, but will
              be kept with counterfoil for despatch to the P.A.O (ORs)
              and a note giving details thereof, be given in the Imprest
              Account.

        vi)   Loss   of   Imprest   Cash    Requisition   Book    should
              immediately be reported to the Field Cashier/Regional
              CDA endorsing a copy of the report to the P.A.O (ORs)
              concerned and a fresh book obtained. If the lost book is
                                                                      300
           subsequently recovered it will not be brought into use
           again, but will be despatched to the P.A.O. (ORs).

(7)   Opening of Bank Account for Imprest Cash:
      Unless it is impracticable owing to distance between the
      Unit/formation and the Bank/Treasury/Imprest Holders will open
      a current Account with the Reserve Bank of India, or State
      Bank of India where such bank exists .otherwise in local
      treasury, vide Rule 300 Financial Regulations Part-I (1963
      Edition), in which imprest Funds will be credited. The account
      will be opened in the official designation of the Imprest Holder
      earmarked' Imprest Account' and operated by the Imprest
      Holder. Other Funds will not be placed in this account.

      When requisitions for Imprests are submitted to regional C.D.A.
      the name and address of the Bank/Treasury to which the
      cheque is to be sent and the date after which the money is
      required will be clearly indicated in I.A.F.F.1036. The Imprest
      Holder will first ascertain from Bank/Treasury the receipt of
      funds asked for, before issuing cheques there against.
      Cheques received from the C.D.A. will be paid into the Bank
      Treasury immediately.

(8)   Preparation of Acquittance Rolls:              Cash       payments
      to individuals will be made on Acquittance Rolls (for a specimen
      of the form see Appendix 'G'). The rolls will be prepared in
      DUPLICATE. Instructions on the reverse of the form will be
      strictly complied with. These instructions are also repeated in
      the succeeding paragraphs. For details instructions' for
      regulations payments to J.C.Os. Ors and N.Cs.(E) see para 40
                                                                     301
         to 46 below:

(9)      Separate Acquittance Rolls will be prepared for :

         i)       J.C.Os. ORs., Boys and N.Cs. (E).

         ii)      Civilians (while serving in Field Service Area).

         iii)     Each unit/formation of payees.

         iv)      Each Corps/Regt. it of payees.

         Separate acquittance rolls will be prepared also for special
         advances e.g. Festival Advance, Leave Advance etc. Officers
         paying the following types of advances will Ire that certificate as
         shown below are endorsed on the relevant Acquittance Rolls.

               Nature of Payment                        Certificate

                      1                                     2

i) Advance             of     pay      to "Certified that JCOs/ORs/NCs(E)
      JCOs/ORs/NCs(E) on the eve To whom the advance has been
      of important festivals.              paid belong to the community for
                                           which the occasion has been
                                           determined      by        the   Area
                                           Commander".

ii) Advance            of     pay      to "Certified that necessary sanction
      JCOs/ORs/NCs(E) other than for station on temporary duty or
      recruits, leaving their duty the record".
      advance paid has been duty
      accorded by O.C. unit and
      kept on attachment.


                                                                            302
Note:          Leave advances should not be paid more than two
               days before the commencement of leave.

(10) The Imprest Account No., the address of the P.A.O. to which
        the Imprest Account is required to be rendered, the payees'
        unit/formation and Corps/Regiment and the P.A.O. at which the
        payees' account is maintained will be entered on the top of the
        roll in the space provided there for.

(11)

        i)     Before making Cash payments, the identity of the payees
               and their eligibility to receive payment from the particular
               Imprest Holder will be clearly established. When making
               payment to a person for the first time, the name of the unit
               with which he was last serving will be entered below his
               name in brackets.

        ii)    No cash payment will be made to any individual until he
               has been allotted an Army No. and issued with a Soldiers'
               Personal   Book     (IAB-64)     complete     with   necessary
               particulars and signed by the issuing officer.

        iii)   Not more than one payment will be made to a soldier on
               anyone date.

        iv)    As far as possible, names of payees will be entered in
               Acquittance Rolls in sequence of I.O./ Army numbers.

(12) IO/Army         numbers       together     with   the      letters   and
        rank/appointment will be clearly written. Names will be entered
        in block capitals. It will be verified that those particulars
        correspond with those shown in the Soldiers' Personal Book.
                                                                          303
       The date of last payment and serial numbers of the relevant
       entries in the individual's IAB64 for the last and present
       advances should be entered against the payee's name in
       Columns 4, 5 and 6 of the roll. The nature of payment e.g., pay,
       advance of ration money, leave allowance etc., will be indicated
       in column 7 and the amount of payment in column 8.

(13) The payee's signature or his thumb impression, if he is illiterate,
       will be taken on the Acquittance rolls only at the time of actual
       payment (and not in advance as such a practice is likely to lead
       to serious irregularities or fraud) and the payee's Army/I.O.
       Number will be entered below his signature either by the soldier
       himself (when he can do so) or by the paying officer, signature
       in vernacular (other than Hindi) which are to be transliterated
       and thumb impressions are to be attested, vide Rule 71 (iv)
       F.R. Part II (as amended by A.I. 267/55).

(14) Receipts for cash payments to officers, JCOs and WOs in
       excess of Rs.20 while serving at places which are not declared
       field service of operational areas should be affixed with 20
       paise Revenue Stamp.

(15)

       i)   The Acquittance Rolls will be totaled carefully and the
            total amount paid on each Acquittance roll entered by the
            paying officer in his own handwriting both in word3 and
            figures at the time of payment on the spot in such a way
            that any interpolation becomes impossible.



                                                                     304
      ii)   The column Under Rs_________‘ will indicate-a round
            sum equaling one rupee or so in excess of the total.

(16) Each sheet of the Acquittance roll will be signed in full either by
      the lmprest Holder or by any other officer making the payment
      on his behalf in the space provided for in the form immediately
      below the certificate provided therein. In addition, the name of
      the paying officer will be written in block letters below his
      signature. Designation of the Imprest Holder, place and date of
      payment will also be entered in the spaces provided for in the
      Acquittances Roll form.

(17) All blank spaces in the Acquittance Rolls will be scored through.

(18) Payment on Acquittance Rolls from Field Imprests:

      i)    Acquittance Rolls will be totalled, dated, numbered
            serially and signed by the paying officer at the time of
            payment.    The     paying   officer   will   always   be    a
            Commissioned Officer (but see para 4 also) and
            Acquittance Rolls will be signed only by him. Serial
            numbers of the rolls will be consecutive for a period of
            one financial year and will revert to No.1 on the first April
            each year. Separate blocks of serial numbers will be used
            for Acquittance Rolls of ORs. Air Force, Navy personnel
            and these Acquittance Rolls will be prefixed as shown
            below:




                                                                        305
Category of personnel                Prefix

Ors                                  No prefix

Air Force                            F.R.

Navy                                 F.N.

       ii)   Acquittance Rolls consisting of more than one sheet
             pertaining to one P.A.O. will bear the same serial number
             on all the sheets and the sheet number should be affixed
             to the Acquittance Roll serial number e.g. 1536/1, 1536/2,
             1536/3, etc. Each sheet in such a composite Acquittance
             Roll will be totalled separately, without such total being
             carried forward from one sheet to another and each sheet
             should be signed in full by the paying officer and his name
             will be entered in block letters underneath. On the reverse
             of the last sheet, a summary showing the grand total of all
             the sheets will be prepared thus:

             1536/1                 Rs

             1536/2                 Rs

             1536/3                 Rs

             Grand Total            Rs

             This grand total will be entered as a single item in the
             relative Acquittance Roll summary I.A.F.F. 1099 (see para
             19(1). The completion of Acquittance Rolls will not be
             delayed, if all the men shown thereon are not available for

                                                                     306
           payment. The names of those men entered therein who
           did not attend the pay parade will be scored out and
           attested over the full signature of the paying officer.
           Payees' acquittance should be obtained only at the time
           of payment. The absentees subsequently paid will be
           shown on fresh rolls.

    iii)   The officer making the payment is personally responsible
           for the correctness of the Acquittance Rolls in every
           respect.

(19) Despatch of Acquittance Rolls:

    i)     The   acquittance   Roll   summary    (I.A.F.F.I099)   (see
           specimen at Appendix 'A') is covering list for transmitting
           Acquittance RoIls to the P.A.O. concerned and will be
           prepared in duplicate.

    ii)    All Acquittance Rolls will be signed by the paying officer
           and Acquittance Roll summaries will be signed by the
           Imprest Holder.

    iii)   Imprest Holders will indicate on the Acquittance Roll
           summary against each Acquittance Roll entered therein,
           the name of the unit with which the payees are serving.

    iv)    he original Acquittance Rolls summaries will be enclosed
           in an envelope endorsed in the top left hand corner "
           Original Acquittance Rolls" quoting the Imprest Account
           number (e.g., original Acquittance Rolls -9876) and
           despatched to the P .A.O. concerned by the first working
           day following that of payment (relaxable upto the seventh
                                                                     307
              working day for units/formations serving in operational
              areas). The envelope will contain nothing but Acquittance
              Rolls and relative Acquittance Rolls summaries.
(20) The duplicate Acquittance Rolls and summaries will be retained
        as office copies, the former being recorded for at least one year
        for reference and thereafter destroyed with the concurrence of
        the P.A.O. (ORs) concerned. The duplicate" office copy of the
        Imprest Account together with copies of Acquittance Roll
        summaries, office copies of contingent bills and the Cash Book
        (I.A.F.A. 125) will be retained for a period of ten years.
(21) Commissioned Officers of the Army: The                          original
        receipts including I.A.F.F. 1034 in respect of advances of
        Pay/TA./D.A. when authorized to be paid from the Imprest to
        Army Officers (vide para 47 below) will be included in the
        Acquittance Roll summary rendered to the P.A.O. (ORs).
(22) Air Force and Navy Officers and Personnel (see .48
        and 49) -Original Acquittance Rolls with covering schedules in
        duplicate (which will be prepared in triplicate) as shown in
        Appendices of C and D to this Appendix will be forwarded by
        registered post within 24 hours of payment to:
        i)    The Central Accounts Office, A.F. Race Course Camp,
              New Delhi -3 for Air Force Personnel.
Note:         The C.A.O., A.F. New Delhi will (on receipt of
              Acquittance Roll and Schedules) complete Part II of
              the schedule and despatch one copy thereof to the P
              AO (ORs) concerned by Registered post within 48
              hours of their receipt.

                                                                         308
        ii)   The Supply Officer In-charge Naval Pay Office Bombay
              for Naval Personnel.

Note:         The original Acquittance Rolls in respect of payments
              to ex-naval rating invalided as unfit for Naval Service,
              undergoing treatment as T.B. patients in Military
              Hospitals will be sent to the CDA,(P), Navy Pensions
              Section, Allahabad, instead to the Supply Officer In-
              charge, Naval Pay Office.

(23) Maintenance of Field Imprest Accounts: The Imprest
        Account will be maintained in Duplicate by the Imprest Holder
        on LA.F.A. 821 vide form reproduced in Appendix 'B'. Where it
        is prepared in manuscript, it should inter-alia contain all the
        certificates prescribed in the printed form. The account will be a
        simple record of cash transactions, showing all receipts
        including amounts drawn on E.C.R., if any, and payments from
        the first to the last day of the month inclusive of the opening
        and closing balances of cash all monies received being shown
        on the left hand side and all amounts paid being shown on the
        right hand side. Amounts of cheques remitted to the
        Bank/treasury account by the regional CDA/Field Cashier will
        be shown as receipt in the Imprest Accounts (IAFA 821). "Full
        particulars of actual payments made will be recorded on the
        payment side of the account (i.e. totals of acquittance Rolls,
        Summaries, Contingent Bills etc.)" All transactions, both, receipt
        and payments should be recorded as and when they occur in
        the chronological order.


                                                                       309
Note:        The money will be drawn by the unit/formation within
             4 days from the date of receipt of cheque by the Bank
             from the CDA excluding any holidays falling in
             between. In case the amount is not drawn within 4
             days the Imprest holder will furnish the reasons to
             the P AO along with the Imprest Account for
             requisitioning the amount much in advance.

(24) Entry of Acquittance Rolls in Imprest Account: The
        totals shown on each Acquittance Roll will be entered as one
        item on the payment side of the Imprest Account. Thus, if in the
        course of a month the Imprest Holder has made payments on
        Acquittance Rolls, which have been forwarded to the P AO
        concerned, under cover of three Acquittance Roll summaries
        with totals of Rs.210, Rs.175 and Rs.350 three entries will
        appear in the Imprest Account as under :

Date        of Ref on Vr. To            whom Particulars    Amount
Payment         Cont       Sr. paid
                No.       A.R.
                No.

1-4-51          1 to 40          JCOs       & Pay    and Rs.210
                                 ORs          Allowances.



2-4-51          41 to 62         ORs          Do            Rs.175

5-4-51          63 to 70         ORs          Do            Rs.350


                                                                     310
        It is important that the entry in the Imprest Account should
        agree with the total shown in the Acquittance Roll summary.

(25) Payment on account of miscellaneous unit allowances will be
        made by the regional Cs.D.A., after pre-audit by means of
        cheques and will not ordinarily be met from Imprest. But units
        stationed in operational/concessional area or where banking
        facilities do not exist will be allowed to make payments out of
        their imprest after pre-audit of the claims. In such cases the bills
        duly audited and authenticated by the payment authority seal
        will be returned by the regional C.D.A. to the unit concerned for
        payment from the Imprest Account. The audited bills in original
        will support the Imprest Account.

Note:         See also clause (ix) para 32 below.

(26) The Imprest Account number, the designation of the Imprest
        Holder, the personal number of the Imprest Holder, and the
        name of the Bank/Treasury in which the Imprest funds are held
        will be quoted on the top of each account. The account will be
        signed in full by the Imprest Holder. The total amount of each
        voucher supporting the account, will be expressed therein in
        words as well as in figures. The amount of closing balance held
        in deposit in the Bank/Treasury and, that held as cash in hand
        will be shown separately in the Imprest Account.

(27) Monthly closing of Imprest Account:

        i)    The Imprest account in original for the previous month will
              be sent to the PAD (ORs) concerned by the second
              working day of the following month and in exceptional

                                                                        311
       cases on the 3rd working day of the following month. It
       will be ensured that the Imprest Account is accompanied
       with all relevant vouchers and reaches the PAD
       concerned before the 10th of the month following the
       payments. All payments other than those made on
       Acquittance Rolls will be supported by vouchers-- original
       copies only. Acquittance Rolls and original receipts
       including I.A.F.F. 1034 in respect of payments to
       Commissioned officers of the Army with the Acquittance
       Roll summary (IAFF 1099) are the only vouchers that will
       be sent separately. All other documents will be sent with
       the monthly Imprest Account and will be securely
       attached to it by string or thread. (No duplicate copies of
       contingent bills are to be sent).

ii)    If there has been no cash transaction during the month a '
       NIL' Account will be rendered showing cash balance, if
       any, in the Account.

iii)   The duplicate copy of the Imprest Account will be retained
       by the Imprest Holder for reference. The receipt of the
       Imprest Account will be acknowledged by the PAO (ORs).
       These acknowledgements only convey that the Imprest
       Account for a specified month with vouchers has been
       received and that it is arithmetically correct. Such
       acknowledgements should not be construed as clearance
       certificates, as the contingent bills and vouchers received
       by the PAO (ORs) are required to be scheduled to the
       parties concerned for audit and issue of observations, if

                                                               312
           any.

(28) In cases involving loss of cash, closing balance for the month in
     which the loss occurred will be split up and shown as below:-

     Balance due to PAO (ORs) on this account

     (i) Loss of cash requiring Regularization Rs.

     (ii) Actual Cash on hand                   Rs.

     (iii)Balance in Bank Treasury              Rs.

                                     Total...   Rs.

     The loss will continue to be exhibited in the Imprest Accounts
     for the subsequent months as shown above, until orders of the
     Competent Financial Authority are received for its write off or
     recovery and will then be charged off in the month's account
     then open.

     Loss of Imprest Money should be regularized under the orders
     of the Competent Financial Authority on I.A.F.A. 498 and not on
     I.A.F.A.497. The amount of the loss will be charged off in the
     Imprest Account duly supported by the loss statement in
     original with the orders of the Competent Financial Authority
     duly recorded thereon.

(29) Final closing of Imprest Account

     i)    When the necessity for an Imprest Account ceases to
           exist, the Imprest Holder will at once pay the balance of
           the Account to the Field Cashier or to the nearest
           Government Treasury for credit to C.D.A.(ORs) (and not
           to any regional C.D.A.) and submit to the PAD (ORs) the

                                                                     313
       'Final Imprest Account clearly marked as such giving
       particulars of the transactions and supported by the
       original receipt of the Field Cashier (on I.A.F.A.175) or
       Treasury Receipt for the balance deposited. He will also
       forward with the Account the Cash Requisition Book
       (IAFF 1036) with the cancelled and unused requisitions in
       his possession.

ii)    In the case of disbanding units the 'Final' Accounts clearly
       marked as such with all supporting documents will be
       submitted to the P AO(ORs) at least 10 days before the
       actual date of disbandment. If after submitting the final
       account any further payments are required to be made to
       the personnel of the unit, such personnel may be
       attached for this purpose either to the Corps/Regtl. Centre
       or to any other Imprest Holding unit in the station.

iii)   Unspent balances of Regimental funds, if any, with the
       unit which are refundable to Government should be paid
       to the nearest Field Cashier and the Field Cashier's
       receipt on I.A.F.A. 175 retained by the unit for verification
       by the L.A.O. or the amount should be deposited into the
       nearest treasury on a receivable order in favour of the
       Regional C.D.A. and the Treasury Receipt forwarded to
       the C.D.A. direct for adjustment. In cases where the
       procedure indicated above is not possible, the balance
       should be credited into the Unit Field Imprest Account and
       full particulars of the credits furnished to the P.A.O.(ORs)
       to enable it to schedule the credits to the regional C.D.A.

                                                                314
              concerned for adjustment.

(30) Final clearance Certificate: In the case of units which
        have rendered a final Imprest Account on disbandment or due
        to any other cause, a final clearance certificate will be obtained
        by the Imprest Holder from the P.A.O.(ORs) concerned in the
        following terms:

        "Final clearance certificate in respect of Field Imprest Account
        No. of

        Certified that the above mentioned Accounts is finally closed, all
        the Imprest Accounts of the unit upto the date of closure have
        been received, audited and all objections outstanding against
        the Imprest Holder so far as they relate to this Pay Accounts
        Office (ORs) have been finally settled".

        The above clearance certificate is subject to the final settlement
        of the following items which are still outstanding and which are
        under reference to the Higher authorities.

                                    A.C.D.A./AO/SUPDT IC., PAO(ORs)

        *(This clause should be scored out when not applicable).

Note:         When a provisional clearance certificate with above
              clause is issued details of the outstanding items will
              be reported by the P AO (ORs) to Army Head quarters
              and C.G.D.A. through the C.D.A.(ORs) to enable them
              to decide whether the disbandment of the unit should
              be delayed or the Officer responsible for the
              settlement of the outstanding items retained.

                                                                       315
     Any subsidiary instructions which may be issued by the
     C.D.A.(ORs)/PAO(ORs) from time to time will also be rigidly
     complied with by Imprest Holders.

(31) Maintenance of Cash Book: Imprest Holders having Bank
     Account will also maintain a Cash Book on IAFA-125 vide Rule
     112 F.R. Part II.

(32) The following are the general principles to be observed in
     passing transaction through the Field Imprest :

     i)     All original accounts and vouchers, when not typewritten,
            will be prepared in ink or indelible pencil. Erasures and
            over writings will be avoided. Any alteration necessary will
            be made by scoring out the original entry and entering the
            correct figure or other detail above it.

            All alterations will be attested with full signature in ink by
            the Imprest Holder.

     ii)    When payments are completed, cash remaining in hand
            will   be    reconciled   with   the   amount   held   before
            commencement of payment.

     iii)   It is irregular to include in an account transactions relating
            to previous or succeeding months.

     iv)    Private monies and regimental funds unless specifically
            provided for, will not be accounted through Imprests.

     v)     Imprest money will not be loaned or transferred to another
            Imprest Holder without obtaining specific authority from
            the C.D.A.(ORs) nor will loans be obtained from any

                                                                      316
        unauthorized source in replenishment of Imprest to meet
        urgent demands.

vi)     Whenever amounts are debited or credited in the Imprest
        in settlement of discrepancies in the previous month's
        accounts, a copy of the authority for making such
        adjustments will be attached to the monthly Imprest
        Account. Credits on account of audit objections raised by
        PAOs/Cs.D.A. will be afforded in the Field Imprest only in
        the case of units and formations serving in Field Service
        Areas where no Government Treasury or State Bank of
        India exists and the Imprest Account in such cases, will
        be supported by full particulars of credit together with a
        copy of the PAO's/CDA's memo with reference to which
        the credit has been given.

vii)    When any money is refunded to the Field Cashier, his
        original receipt (IAFA 175) will be attached to the Imprest
        account in support of the entry and his full designation
        entered in the Field Imprest Account.

viii)   Payments for bulk local purchases of stores supplies will
        not be made from Field Imprest (but should be made from
        Supplies and Services Imprest) unless specifically
        authorized.

ix)     For payment of miscellaneous unit allowances see para
        25 above. Payments on account of condiment allowance
        may however be made out of Imprest subject to post-
        audit by the Regional C.DA. Claims on account of
        condiment allowance in respect of patients in hospitals,
                                                                317
       will however, be paid only after pre-audit.

x)     Cash effects of deceased individuals may be included in a
       Field Imprest Account. Such items will be supported by
       full particulars and vouchers (if any) indicating the
       accounting centre at which the individual's pay account is
       maintained to enable disposal of the effects.

xi)    Any cash taken over by the medical authorities from an
       officer, or soldier admitted to hospital will be credited in
       the Field Imprest. Full particulars of the persons (name,
       designation, rank, unit the accounting centre at which the
       person's pay account is maintained etc.) will be furnished
       in support of the above credit in the Field Imprest
       Account. In the case of J.C.O.s, ORs and NCs (E) the
       credit will be entered in the I.A.B.64 also.

xii)   Payment issues and Loss Statements: Cash receipts
       on account of issues on payments of A.S.C. Ordnance
       etc. Stores, penal recoveries on account of loss
       statements hire charges for amenity transport etc., will be
       credited to Government through Imprest Account only in
       the case of units and formations serving in Field Service
       areas where no Government Treasury or State Bank of
       India is located. In such cases the No. and date of such
       vouchers, particulars of the transactions, particulars of the
       issuing unit and full particulars of the persons from whom
       the recoveries have been effected will support the Imprest
       Account.


                                                                318
(33) Undisbursed Money Orders: The value of unpaid Family
    Allotment (including Final Settlement etc.) Money orders will be
    credited in the Field/Imprest of the S.R.O. if he has one or else
    in the Depot Corps/Centre Imprest Account on the very day of
    receipt and intimation sent to the P.A.O. in the proforma given
    in Appendix 'E' wherein the date of receipt will also be
    indicated.

(34) Postal Collections: Postal collections from Field Post
    Offices will normally be received by the Field Cashier. In cases,
    however, where a Field Cashier is not available to receive such
    collections, they may be received by the Field Imprest Holder
    for credit to Government through the Imprest with the sanction
    of the Force/Formation Commander who will draw up a
    programme for units to receive the postal collections on the day
    specified in order to avoid heavy accumulations in the Field
    Imprests. Such credits in Imprest Accounts will be supported by
    (a) a statement in duplicate as in Appendix 'H' and (b) the
    duplicate copies of the receipts furnished to the Field Post
    Offices and (c) the Force/Formation Commander's sanction in
    original, if this has not already been sent to the P.A.O.
    concerned (see also Note 2 under para 36). The additional
    Copy of the statement (Appendix "H") will be forwarded by the
    P AO to No.1 Central Base Post Office or No.2 Central Post
    office as the case may be.

(35) Postal Life Insurance Premium: Where there is no
    ordinary or Base or Field Post Office within the convenient
    reach of a proposer belonging to the Defence Services for
                                                                  319
     P.L.I., he is allowed to pay the first premium in cash into the
     Field Imprest of his unit on receipt of an intimation to the effect
     from the Director of P.L.I. Calcutta. The Imprest Holder
     receiving the first premium should send an immediate report in
     the prescribed form AG PT 103 (a) to the Director P.L.I.
     Calcutta as soon as the first premium is paid. On the date of
     payment of the first premium the insurance should produce a
     certificate from his C.O. that the latter saw the insurant in good
     health on that date and the premium will not be accepted
     without the certificate. Payment of the first premium will not be
     accepted by the Imprest Holder if he knows that the person
     tendering it is at the time no longer eligible for admission to the
     benefits of the Post Office Insurance Fund.

     Credits for P .L.I. premium in the Imprest Account will be
     supported by a statement showing full particulars of the
     insurance indicating against each their unit, the amount of the
     premium and the Nos and Date of the Director of P .L.I.
     Calcutta memo with reference to which the premium has been
     accepted.

(36) Ceiling Monetary Limits: The ceiling monetary limit for a
     Field Imprest is the maximum amount upto which it is
     permissible to retain cash (including any balance) in the
     Imprest. The limit will normally be within the actual cash
     requirements for a period of ten days. When an Imprest is
     sanctioned for the first time a provisional limit will be fixed by
     the authority sanctioning the Imprest and will be specified in the
     sanction itself and will be valid for a period of four months from
                                                                    320
      the date of sanction. Confirmation with reference to the audit
      report of the P .A.G. concerned on the application of the
      Imprest Holder based on the average actuals for a period of
      three months. An example showing the method of calculation of
      ten day's requirements is given in Appendix 'F'. Sanction of
      authorities specified below will be required for relaxing the
      ceiling monetary limits and application therefore with full
      reasons will be submitted by the imprest Holder to these
      authorities through the P .A.O. concerned for onward
      transmission with an audit report thereon :

     Limits                              Sanctioning Authority
a)   Cash to meet requirement Brigade or equivalent commanders
     for   ten   days       or    upto Only in respect of units Formations
     Rs.2000     which      ever    is other than their own HQ staff.
     more.
b)   Cash to meet fifteen days Corps Divisional Area Commander
     requirements      or    up     to
     Rs.4,OOO        whichever      is
     more.
c)   Cast to meet one month's Army Commander.
     requirements
     or       upto       Rs.8,OOO
     whichever is more.
d)   Cash in excess of the Army Headquarters A.G.P.S.3(d).
     above limits.

       Cash required for disbursement of Pay and allowances
      (including leave advances and terminal balances due on final
                                                                        321
     settlement of accounts) may be drawn in addition to the above
     limits and can be retained for a week from the date cash is
     actually drawn by the unit from the Bank.

Note 1:    Units serving in Field Areas and or served by Field
           Cashiers will however draw and retain cash up to the
           extent required till the next visit of the Field Cashier.

Note 2:    When postal collections are authorized to be credited
           in the Imprest (see para 34) the amount of such
           collections may be held in addition to the monetary
           limit, but these amounts will be taken account while
           drawing further funds for the imprest) .

(37) Surprise Check of Cash Balances in Field Imprests:
     Headquarters formations will depute Field Officers at least once
     in three months to conduct surprise check of cash balances in
     the Field Imprest of each unit under their Command. The result
     of the surprise check will be recorded in the Cash account book
     (I.A.F.A. 125) and also in both copies of the Imprest Account
     (I.A.F.A.821) irregularities, if any, will at once be reported to the
     appropriate higher authority endorsing a copy thereof to the
     C.D.A.(ORs) and the P.A.O. concerned. Imprest, Holders will
     ensure that the Imprest Account rendered of the P.A.O. after
     the close of the month in which the surprise check has been
     carried out contains in original a record of the surprise check.




                                                                        322
Note:        Non conduct of quarterly surprise checks of Field
             Imprest requires condonation under the orders of
             Army Headquarters. During active operations GOs-C-
             in C Command are empowered to condone such
             irregularity, However, if in a subsequent check any
             irregularity or discrepancy is revealed the case will be
             referred to Army Headquarters with full details for
             condonation      or   any    other    action     considered
             necessary .

(38) Change of Imprest Holder:

        i)   In the event of change of Imprest Holder or of his
             proceeding on leave including casual leave or temporary
             duty, he will properly hand over cash together with the
             accounts correctly written up to the new Imprest Holders
             "and the following particulars notified at once to the Field
             Cashier/Regional C.D.A. and P.A.O. concerned (even in
             the cases of absence from duty of short duration NOT
             exceeding seven days and where no or only few
             transactions are likely lo take place during that period,
             handing/taking over of cash will still be necessary):

             (b)   The official designation of the Imprest Holder.

             (b)   The number of the Field Imprest Account.

             (b)   The name of the Imprest Holder with Rank,
                   Personal No. and unit in block capitals.

             (b)   The name of the outgoing Imprest Holder with rank,
                   personal No. and unit in block capitals.
                                                                      323
(b)   Nature of casualty to the old Imprest Holder with
      date etc.

(b)   Date of transfer of the account to the new Imprest
      Holder.

(b)   Amount of Cash taken over by the new Impre.5t
      Holder and the Bank balance, if any, reconciled.

(b)   A certificate signed by both officers concerned that
      the amount" of cash in hand and Bank taken over is
      in agreement with the Imprest Account and Cash
      book up to the date of taking over and that the
      amount of cash in the Bank agrees with the Bank
      statement duly      obtained. In the event of a
      discrepancy, the amount of excess or deficiency
      should be stated with all available particulars.

(b)   Specimen signature of the 'new Imprest Holder (two
      copies" to the Field Cashier/regional DA and, one to
      the P.A.O. concerned).

(b)   The number of the Cash requisition Book, (IAFF-
      1036) in use, with details of used and unused
      requisition handed over to the new incumbent.

      The officer commanding the unit will invariably be
      present at the handing over and taking over and
      satisfy himself that proper steps have been taken to
      ensure that no loss of Government funds occurs
      during the absence of the outgoing Imprest Holder.

      The general instructions contained in Rule 809
                                                         324
                Regulations for the Army (1968 Edition) are
                applicable to Field Imprests: IAFZ 2081 and IAPZ
                2098 arc not, however, required to be rendered to
                the P.A.O.

                If an Imprest Holder dies or is admitted to the
                Hospital before being duly relieved, the Senior
                Officer will immediately taken action to secure tile
                Imprest balance and document and take over the
                cash. The certificate of change of Imprest Holder
                will in such cases be countersigned by the O.C or a
                Senior Officer.

    ii)    Move of Unit: In the case of a unit moving from one
           Command to another, the O.C of the Unit will either on
           departure from the old station or immediately on arrival at
           a new station send two copies of the specimen signatures
           of the Imprest Holder to the previous CDA/Field Cashier
           for transmission to the new C.D.A./Field Cashier.

    iii)   Transfer of Imprest: It is not permissible for an Imprest
           holding unit to transfer its Imprest Account to a non
           Imprest holding unit. When the necessity for an Imprest
           Account ceases action should be taken to close the
           Imprest Account under paras 29 and 30 above.

(39) Responsibility of Imprest Holder:

    i)     An Imprest Holder is personally responsible for amounts
           drawn by him until they have been fully and correctly
           accounted for to the satisfaction of the P.A.O. He will
                                                                   325
               ensure that the Imprest Account supported by the
               prescribed vouchers is rendered to the PAO on due dates
               without fail and that no loss occurs through non
               submission or incorrect preparation of the Imprest
               Account, Acquittance Rolls and other vouchers. He is
               liable to make good to Government any loss resulting
               from any lapse on his part in these respects.

        ii)    The Imprest Holder is responsible for the safe custody of
               the funds drawn by him or placed in his charge. The non-
               availability of a safe does not absolve him of tl1is
               responsibility.

        iii)   Standing instIl1ctions for demanding Cash Requisition
               Forms (I.A.F.F.I036). their maintenance and for drawal of
               funds be strictly followed.

        iv)    Correspondence emanating from the P.A.O containing
               observations/objections on Imprest Account will be
               attended to with promptness.

Note:          The Imprest Holder may under special circumstances
               delegate the duty of writing up the Imprest Account
               etc. to a subordinate Commissioned Officer, but he
               will exercise direct supervision over all monetary
               transactions and personally check all entries in the
               Imprest Account etc. The Imprest Holder is not in any
               way relieved of his financial responsibility by such
               delegation of duty.



                                                                     326
(40) Payments to J.C.Os, O.Rs and N.Cs(E) - Soldiers'
    Personal Book (I.A.B. 64):

    i)     Imprests are mainly intended for payment of pay and
           allowances and other authorized advances to JCOs, ORs
           and NCs(E). Payments to them are regulated with
           reference to the entitlements noted in the Soldiers
           'Personal Book (lAB 64) and other standing orders and
           will be recorded in those books at the time of payment.

           The instructions in the succeeding paragraphs will be
           strictly complied with this regard.

    ii)    Each entry made in the Cash payment folios of the
           soldier's personal book will be given a serial number by
           the officer making the payment. This serial number which
           runs separately for each I.A.B.64 will also be entered in
           the Acquittance Roll in the column provided for the
           purpose immediately after the individual has signed for
           the payment.

    iii)   The same series of serial numbers will be continued in
           the    event     of    posting/transfer/Extra   Regimental
           employment of a soldier. In the case of Reservists,
           however, payments made during the training period will
           be given fresh serial numbers starting with number 1. This
           will be done immediately below the red line drawn by the
           P .A.O. (ORs).

    iv)    Entries relating to records of other than cash payments
           e.g., recoveries and remittances (other than family
                                                                     327
     allotments), forfeiture of pay (other than compulsory
     stoppages of pay), recovery of clothing and equipment
     charges, loss statement, hospital stoppages and Railway
     warrant (if any) issued on re-payment, will also be entered
     in the "Cash payments" folios and given a serial number.
     As the P.A.O. (ORs) has to ensure that there is no break
     in the continuity of Serial Numbers of payments on
     acquittance rolls which correspond to the Serial numbers
     to the entries made in the soldiers personal books, the
     serial numbers of entries relating to the items mentioned
     above will invariably be Quoted on the document
     mentioned above in the appropriate columns as well as in
     the D.O. Part II notifying these casualties, where one is
     published. This is very essential, as otherwise the P.A.O
     (ORs)   will   have   to   conduct    a   good   deal    of
     correspondence to ascertain the nature and amount of
     payments/recoveries/stoppages.

v)

     (b)   Casualties involving an increase in the net rate of
           pay admissible will not be acted upon before DOs
           Part II are published. After the publication of DOs
           Part II the changes in the entitlements will be noted
           in the Soldier's Personal      Book and pay at the
           increased rates will be issued on the next pay day
           (see also para 41 below). Casualties involving
           reduction in the net rate of pay issuable will,
           however, be acted upon and cash issues restricted

                                                             328
            accordingly immediately on occurrence of the
            casualty. In such cases particulars of casually will
            be entered in the I.A.B. 64 subsequently on receipt
            of the relevant DOs Part II.

      (b)   On receipt of quarterly statement of accounts from
            the pay accounts office, the entries in the pay book
            of the individual relating to the rate of pay and
            allowances and deductions will be carefully checked
            by the unit authorities by comparing them with the
            quarterly statement and amended where necessary.
            A rubber stamp as per specimen below will then be
            affixed in the I.A.B. 64, after the last entry in the
            cash payment folio of the Soldier's Personal Book
            and completed with the help on information
            available from the statement of accounts:

            Bal. Credit/ Debit on…………………

            Rs……………………P.B. Entry No…… adjusted.

            In the case where the entitlement and/or credit/debit
            balance is disputed by the individual, observations
            will immediately be made and referred direct to the
            Pay Account office, under intimation to the Record
            Office. The affixing of the stamp will be withheld till
            the observation is settled.

vi)   In the event of cash payment folios being completely used
      up, continuation sheets should not be pasted Instead a
      new I.A.B.64 will be taken into use.

                                                               329
vii)    When a Soldiers' Personal Book is used up and a fresh
        I.A.B.64 is taken into use, serial numbers of cash
        payment entries will start a fresh from No.1 and will not be
        in continuation of the last entry in the Cash payment folios
        of the completed I.A.B.64. The serial number of the last
        entry in the Cash payment folios will, however, be entered
        in the Cash Payment folios of the new I.A.B.64. This entry
        will be made above serial number one of the cash
        payment being made in the new Soldier's Personal Book
        as under :

        "Last payment in the previous I.A.B.64 was made under
        Serial No. ……………..dated……. for Rs……………….‖

        The credit/debit balance in respect of the individual will be
        ascertained from the P.A.O.(ORs) and entered under the
        relevant headings. The same procedure will apply to
        cases where I.A.B. 64 is issued in replacement of the one
        which is lost. Necessary information will be obtained from
        the P.A.O.(ORs).

viii)   Entries similar to those stated in (vii) above will be made
        in the Acquittance Roll also, when 2 new lAB 64 is taken
        into use. These entries will be made immediately below
        the name of the individual when an entry corresponding to
        the first entry in the new I.A.B. is made in the acquittance
        roll.

ix)     If a soldier's personal book is lost, cash issues relating to
        the period prior to the loss will not be made until
        necessary verification has been made from the Pay
                                                                  330
              Accounts authorities.

        x)    If, after the issues of a new book, the missing lAB 64 is
              found it will be marked as "closed" and forwarded
              immediately to PAO (ORs) concerned by registered post.
              Under no circumstances will it be taken into use again.

        xi)   Officers concerned will carefully check, before making
              payments, the page numbers of the cash payment folios
              as well as the cash payment entries so as to satisfy
              themselves    that   no   attempt   has   been   made      to
              remove/substitute any of the pages of the I.A.B. 64
              relating to cash payments. The Soldier's Personal Book
              will also be checked on an individuals arrival in a unit and
              thereafter at regular intervals.

(41) General        Instructions for making payments to
        JCOs/ORs and NCs (E):
        i)    Payment on account of regular pay and allowances will
              be made once a month, as far as possible within the first
              week. Payments thereafter will be made only in special
              cases e.g. advances to men proceeding on leave,
              advance of ration money. Not more than one payment will
              be made to any individual on anyone date.

Note:         Except where specifically authorized, the pay and
              allowances for any month are payable only in arrears,
              and will be available for disbursement only on or after
              the 1st of the succeeding month.


                                                                        331
ii)    The advances will in no case exceed the net entitlement
       of the individual as assessed with reference to the entries
       in the pay book. -All standing recoveries like A.F.P.P.
       Fund subscription P.L.I. Premium, Family allotment,
       installment recoveries of Cycle/Flood/Festival and other
       types of authorized advances will be taken into account
       for arriving at the net entitlement. Special demands (e.g.
       Hospital stoppages, Loss Statement etc.) will also
       likewise be taken into account in calculating the net
       entitlement. The amount due will not necessarily be paid
       in full but payment will be made upto the amount required
       within the entitlement.

iii)   Payments of advances in excess of normal net
       entitlements as recorded in pay books on the basis of
       assumed credit balances in IRLAs will not be made.
       Payments will not be made unless the O.C. unit has fully
       satisfied himself by reference to the individuals I.A.B. 64
       and quarterly statements or account that the amount
       required is actually available in the individual's IRLA. In
       doubtful cases prior confirmation of the Pay Accounts
       Officer concerned will be sought for.

iv)    The O.C. unit has no authority whatsoever to make cash
       payments to individuals against future entitlements.
       Where the grant of an allowance is required to notified in
       Part II orders (e.g. ration allowance, compensatory
       allowance etc.) the allowance will not be paid unless and
       until the grant has been notified. Similarly an increase in

                                                               332
        the rate of pay will accrue for payments only after
        publication of the necessary DOs II. Allowances claimed
        on contingent Bills e.g. Children's educational allowance,
        will be paid only after intimation of credit in the I.R.L.A. is
        received from the P.A.O.

v)      Payments to individuals whose accounts are in debit will
        be made strictly at the rates prescribed in para 45 below.

vi)     When authorized or special advances, e.g., advance of
        pay on transfer, leave advance etc., are paid a clear
        indication of the nature of the advance will be given in the
        acquittance rolls. Such advances will be paid on separate
        acquittance rolls and will not be clubbed with regular
        monthly payments of normal pay and allowances.

vii)    Advances of pay paid on transfer are recoverable at the
        rate of 1/3 of the pay. In respect of men rejoining from
        leave the advance will be recovered in full before further
        payments are made.

viii)   Leave advances will be paid not more than ten days
        before the commencement of the leave and after ensuring
        that the leave is not likely to be cancelled. If the leave is
        cancelled, the advance will be recovered in cash
        immediately and credited to Government.

ix)     Payments will always be to the nearest rupee payments
        made in foreign currencies should be made only in the
        equivalent of Rs. 5 and its multiples.



                                                                   333
     x)    Disbursing officers will be personally responsible for any
           payments made in contravention of these instructions.
           Officers   making irregular   payments    are   liable   for
           disciplinary action, apart from being called upon to make
           good amounts, which may prove irrecoverable from the
           individuals concerned.

(42) Attached Personnel: Payments will be made only to
     individuals borne on the strength of the unit (s) for which the
     Imprest is sanctioned or those specifically attached to that unit
     for pay purposes. Whenever an individual is attached by one
     unit to another the former will clearly specify in the attaching
     order the unit which will be responsible for making payment to
     the individual during the period.

(43) Pinal settlement payments will be made only through Imprest of
     the individual's own unit (i.e. the Imprest from which personnel
     of his own unit are normally paid) or by Officer Commanding
     Regimental/Corps Centre. Such payments will not on any
     account be made by any other Imprest Holder.

(44) Personnel sick in Hospital: Payments to individuals
     undergoing treatment in Military Hospitals will be restricted to
     the following monthly limits:

                                                       Rs. Per month

     Sub Major         ………..                                    220

     Subedar           ………..                                    160

     Nb.Subedar        …………                                     120

                                                                    334
     Havaldar           …………                                          85

     Naik               …………                                          75

     L/Naik             …………                                          70

     Sepoy              ………….                                         65

     NCs(E)             ………….                                         60

     Provided always that the amount so paid is not greater than
     their monthly entitlements taking into consideration where
     necessary:

     i)     The relinquishment of acting rank.

     ii)    The liability of the soldier to stoppages etc., if any.

     The above limits may be relaxed upto net entitlement in respect
     of those individuals who wish to make remittances to their
     families/dependants subject to the condition that they will not be
     in possession of money exceeding the above mentioned limits
     after making the remittances (for restrictions in payments to
     personnel in debt see para 45 below).

(45) Payments to men in debt: In all cases of debtor balances
     brought to notice by the P.A.O. (ORs), regardless of the
     amount, cash issues will be immediately restricted to the scales
     shown below:

     i)     For personnel who are making family allotments and for
            Boys.




                                                                       335
             I. JCOs              Rs. 3.00 per day

         II. Other        Ranks Rs. 2.00 per day
               and         Non-
               combatants

        III. Boys                 Issues to be restricted at the
                                  discretion of the Commanding
                                  Officer having Regard to the
                                  rates laid down For JCO s and
                                  other Ranks.

ii)    For those who are not authorized to make family
       allotments but have families dependent on them.

       They will have the option to draw:

       (b)     Upto 40 percent of their pay, excluding dearness
               allowance, together with the cash issues laid down
               in clause (1) above; or

       (b)     The following cash issues :

                  I. JCOs.                           Rs. 5.00 per day


                 II. Other        Ranks      (Non Rs. 3.00 per day
                       combatants) (Enrolled)

iii)   Allowance of compensatory nature (except Dearness
       allowance) and also other allowances admissible in lieu of
       services in kind will be admissible to the individual in
       addition to the cash issues laid down in clauses (i) and (ii)
                                                                  336
               above, subject to the proviso in the note below".

Note:          (l) The rates in (I) and (ii) above are the maximum
               which can be reduced by the O.C. unit at his
               discretion, as considered necessary, depending on
               the circumstances of each case.

(46) Payment of L.T.C. advance to Service Personnel:
        Payment of LTC advance from Imprest Account/Postal
        Collection to service personnel below officer rank will be made
        as per the procedure given below :

        i)     Application for advance will be made by the personnel on
               requisition form (I.A.F./194) only sanctioned by the
               Controlling Officer to the imprest holder who will make the
               payment after a general scrutiny. The imprest holder will
               obtain a simple receipt (in triplicate including one office
               copy) as proof of payment and for distribution as
               explained in the succeeding paragraphs.

        ii)    Paid requisition alongwith the duplicate copies of simple
               receipts and a top sheet thereof will be sent by the
               imprest holder direct to the Controller of Accounts(Fys)
               Calcutta, monthly simultaneously with the despatch of
               monthly imprest accounts to the PAOs for necessary
               action.

        iii)   Original copies of simple receipt alongwith a copy of the
               top sheet in triplicate will be forwarded to the PAO to
               support the imprest account. The PAO to support the
               imprest account. The PAO will acknowledge on one copy
                                                                       337
          of the top sheet which will be returned to the unit.

    iv)   The PAO after audit and compilation of the amount to the
          head of account concerned will forward second copy of
          the top sheet to the Controller of Accounts (Fys) Calcutta
          to enable the latter to verify the same with the actual
          vouchers received fro~ the unit and also to call for
          missing vouchers from the unit. The PAO will watch for
          acknowledgement of the top sheet and the amount shown
          therein from the Controller of Accounts (Fys) Calcutta.
          Receipt of adjustment claim will be watched by the
          Controller of Accounts (Fys), Calcutta in the usual
          manner.

(47) Army Officers/JCOs holding Honorary Commission:

    i)    Requisitions for advance of pay to officers (where
          authorized) and T.A. and D.A. required by Officers/JCOs
          holding Honorary Commission will normally be placed on
          the    CDA     (Officers)    Poona/PAO         (ORs)   concerned
          sufficiently early to admit of payment being arranged by
          the due date. In the case of JCOs holding Honorary
          Commission, the payment will however be arranged from
          Imprest after authorization by the P AO concerned.

          In an emergency, and in exceptional circumstances when
          time   does     not   permit     of    the   money     being   so
          obtained/authorized payment may be made from Field
          Imprest   on    simple      receipts   (duly    stamped   where
          necessary vide para 14 above) showing full particulars of

                                                                         338
      the advance required. Original copy of the receipt
      obtained thereof will be sent to the P AO concerned
      alongwith the monthly Imprest Account and an additional
      copy of the voucher with full particulars on which payment
      from the FIELD IMPREST is made will be sent
      immediately by the IMPREST HOLDERS to the CDA (0)
      in the case of ARMY Officers and to the P AO maintaining
      the IRLA of the individual in the case of JCOs holding
      HONORARY Commission. See also clause (ii) below.

      The onus of deciding as to what constitutes an
      exceptional circumstance rests with the Commanding
      Officer, who will furnish full particulars of the reasons for
      which the payment is authorized immediately to the CDA
      (Officers) Poona /PAO concerned.

      A permanent posting away from a Unit at a very short
      notice may be regarded as an exceptional circumstance
      for the above purpose.

ii)   Similarly, advances of pay may be paid by Imprest
      Holders in stations where banking facilities do not exist or
      field cashier do not function when such payment is
      specifically authorized under the written orders of the
      Formation Commander. The payment so authorized will
      be   made    only   on   presentation   of   field   cheques
      (I.A.F.F.1034) upto the limit endorsed therein.

      To obviate delay in recovery of advances of pay paid by
      Imprest holders to Army officers through their IRLA's
      maintained by CDA(O) Poona. Imprest Holders will
                                                               339
           furnish an advance intimation to CDA(O) regarding the
           amount of advance drawn relative field cheque No. with
           date and full personal particulars and the CDA(O)
           Account No. of the officer concerned within 24 hours of
           the payment of the advance.

    iii)   For further instructions see Chapter VIII Pay and
           Allowances. Regulations for Officers of the Army
           governed by the New Pay Code.

(48) Payments to Air Force Officers and Personnel by
    Army Unit Formations:

    i)     Air Force Officers and Personnel attached or posted to
           and Army unit will be paid as follows:

           (b)   Officers and Airmen will be paid in arrears from
                 Army Imprest Accounts, only the net entitlements
                 authorized in the Guide to cash issue page of their
                 pay books. Payments will be restricted to the
                 nearest ten rupees and one rupee in respect of
                 Officers and Airmen respectively and will be entered
                 in their pay books. Payments should be denied to a
                 person who (a) fails to produce his pay book and (b)
                 fails to reveal his correct identity.




                                                                  340
A.   A list of pay and allowances payable on Acquittance Roll
     (I.A.F.F.114) and to be entered in the pay books are as follows:

                              OFFICERS

     1. Pay of Bank.

     2. Separation Allowance.

     3. Kit maintenance allowance.

     4. Compensatory Allowance.

     5. Special Disturbance Allowance.

     6. Qualification pay.

     7. Entertainment allowance.

     8. Parachute Jump Instructors pay.

     9. Medical Para Trooper's Pay.

                              AIRMEN

     1. Apprentice's Pay/Rank pay according to Trade Groups.

     2. Badge Pay.

     3. Parachute Jump Instructor's Pay.

     4. Compensatory Allowance.

     5. Jangi Inam.

     6. Gallantry Awards.

     7. Hair Cutting/Cleaning Allowance.

     8. Clothing allowance.

     9. Dearness allowance.

                                                                  341
B.   The following allowances will be paid on the appropriate Forms
     (Air Force forms to be obtained from any nearby Air Force Units
     as indicated. No record of these will be made in pay books.

     OFFICERS                                            FORM

     1. Flying Bounty                                    I.A.F.(F)-1503

     2. Reimbursement of House Rent and Hotel I.A.F.A. 115
        charges.

     3. Refund of excess charges for Electricity and I.A.F.A.115
        water

     4. Refund of excess charges for furniture           I.A.F.A. 115.



                                AIRMEN

     1. Flying Bounty                                    I.A.F(F).150.

     2. Compensation in lieu of free quarters            I.A.F.A.115.

     3. Compensation in lieu of conveyance From I.A.F.A.115.
        residence to place of duty and back

     4. Allowance in lieu of free conservancy in --- --- ----
        residential quarters.

     5. Allowance in lieu of free ration in different ----------------
        circumstances

     6. Washing allowance                                ---------------

     7. Children Education Allowance                     ---------------



                                                                           342
(b)   Acquittance Rolls for payments at I A I above will be prepared
      in duplicate separately for officers and Airmen (including Master
      Warrant Officers) and boldly marked II Pay AF Officers/Airmen-
      Adjustment with C.D.A. (Air Force) Dehradun.

(c)   In   case   of   Officers   the   I.A.F.(F)   1517   (statement    of
      entitlements) will be sent by A.F.C.A.O. by the 20th of the
      respective month to the establishments concerned to enable
      them to make the payment within the monthly entitlements. The
      net entitlements shown on I.A.F.(F)-1517 will be entered in the
      entitlement column of the officers pay book and the progressive
      total completed. In cases where I.A.F.(F)-lS17 are not received
      from A.F.C.A.O., the same will be called for from the A.F.C.A.Q.
      New Delhi and only after receipt of it, the payment of advances
      of pay will be made to A.F. Officers.

(d)   Arrears of pay will be paid only on confirmation from A.F.C.A.O.
      Debits notified by A.F.C.A.O. will be recovered under the
      normal rules as laid down. Allowances mentioned at ' B' above
      are to be paid in the appropriate Forms as indicated against
      each allowance. Claims to these allowances will be either pre-
      scrutinized by the Accountant Officer of the nearest Air Force
      Unit or pre-audited by the C.D.A.(A.F.) as the circumstances
      may permit. Vouchers have to be neatly marked Payment to Air
      Force Officers/Air-men--Adjustable with the C.D.A. (Air Force)".
      Payment vouchers will form the supporting vouchers to the
      Imprest Account submitted to the PAO(ORs) concerned. The
      PAO (ORs) will sent these vouchers to the Controller of
      Defence Accounts, Air Force in support of the debit raised on

                                                                        343
      this account. Duplicate copies of Flying pay vouchers which are
      required by A.F.C.A.O. for annotation will be sent to him direct
      by the disbursing units.

(e)   All Officers and airmen will furnish receipts by signing on the
      vouchers against the amounts paid to them. Officers, Master
      Warrant Officers, Warrant Officers are to furnish receipts over
      20 paisa revenue stamps, if the amount exceeds Rs. 20 per
      payment, except when serving in declared Field Service and
      Operational Areas.

(f)   Outfit and tropical kit allowance will not be paid by the Army
      Unit. Claims in respect of this allowance will be preferred on
      return of individuals to an Air Force Unit.

      ii)    Payment by Military Hospitals: Air Force personnel
             detailed in a Military Hospital will be treated as personnel
             on attachment to an Army Unit, and will be paid monthly
             in arrears according to their net entitlements. Casualties
             in respect of such personnel will be promulgated in PORs
             by the parent units of the individuals. and further action
             taken to amend pay books and/or to pay arrears of pay
             after the individuals have returned to their Air Force Units.

      iii)   Advance of Pay and T.A. to Air Force Officers: Army
             Units may make advance of T .A. to Air Force Officers but
             all such advances paid should immediately be notified to
             the C.D.A.(A.F.) who will watch adjustment of the same
             through T .A. claim by the officers concerned. The
             procedure for the payment of advances of T .A. if any,
             paid by Army Imprest Holder will be as for payment of
                                                                       344
      advances of T.A. to Army Officers (i.e. payments will be
      made on simple receipts, duly stamped where necessary,
      showing full particulars of the advance required, vide para
      47 (i).

iv)   Treatment of concessions while on duty with an Army
      Units:

      (b)       Air Force personnel will apply to the nearest self
                accounting Air Force unit for admission to Defence
                Services Officer's Provident Fund, Armed Forces
                Personnel Provident Fund, Postal Life Insurance
                Fund or for advances for purchasing motor cars,
                motor cycles or bicycles. Accountant Officers of the
                Air Force units will afford to the individuals such
                assistance       as    would    be    necessary        for   the
                application           to     get       through          various
                recommending/sanctioning authorities. If no Air
                Force unit. is located nearby applications will be
                submitted direct to Air HQrs (Directorate of
                Accounts) through O.C. Army Units for further
                action.

      (b)       Advances from DSOP Fund AFPP Fund will be paid
                from      Imprest     when     so    authorized.   Standard
                application forms obtaining in the Army side will be
                used for the purpose and the application should
                reach Air HQrs ordinarily three weeks before the
                money       is   actually    required.    An     Air    Officer
                Commanding the Command in the case of Officers,
                                                                             345
           or an officer of Group Captains rank in the case of
           MWOs/WO and an officer not below the rank of
           Wg/Cdr., in the case of airmen will be the
           sanctioning     authority.    Air     HQrs/Air   Officer
           Commanding the Command will sanction the
           advances applied for and forward the applications to
           the   C.D.A.(Funds)      Meerut     for   payment.    The
           C.D.A.(Funds)     Meerut     will   make    payment    of
           advances in the normal manner and advise the A.F.
           Central Accounts Office for necessary recovery
           action.

v)   Casualties:

     (b)   Casualties affecting pay and allowances will be
           promulgated in Part II Orders only in the case of Air
           Force Personnel posted to an Army Unit for duty
           and Part II Orders will be distributed to the following
           Air Force authorities:

           1. Two copies to A.F. Central Accounts Office, New
              Delhi.

           2. One copy to Air HQrs, (DPA) New Delhi in the
              case of airmen only for documentation action.

           3. One copy of the Air HQrs (PO2) New Delhi in the
              case of Officers only, for documentation action.

           4. One copy to the D.C.D.A.(A.F.) New Delhi for
              check against IRLAs.

           5. One copy to Controller of Defence Accounts (AF)
                                                                 346
               Dehradun for check against payment vouchers
               when received from Army Units.

       (b)

             1. Casualties   affecting   pay     and    allowances
               mentioned at (a)1.—A above will be entered in
               the Guide to Cash Issue pages of Pay Books of
               individuals   concerned      by   a   Commissioned
               Officer. In doubtful cases the rate of pay and
               allowances will be ascertained from A.F. Central
               Accounts Office, before entries are made in the
               pay Books.

             2. Casualties in respect of Air Force personnel on
               attachment to an Army unit will be promulgated
               by the parent Air Force unit of the individuals in
               PORs, extract of which will be forwarded to the
               Army Unit, if necessary, for amending Guide to
               Cash Issue page of the pay Books.

vi)    Documents of AFCA: AFCAO will furnish its monthly and
       periodical accounting documents for officers and airmen
       to the Army units with detailed instructions appropriate to
       the nature of documents sent. Air Force units will
       therefore communicate to the AFCAO every transfer of
       Air Force personnel to army units.

vii)   Payment Issues: Recoveries arising out of pre-payment
       and re payment issues of Army stores made to Air Force
       personnel will be effected in cash under normal

                                                               347
        procedures by the Army Unit. In very exceptional cases
        when     recovery     in   cash   becomes      impossible     and
        recoveries are to be effected through pay accounts, a
        copy of the voucher should be forwarded to AFCAO, New
        Delhi with a copy to the DCDA(AF) New Delhi and their
        acknowledgements obtained and recorded.

viii)   Payment to Civilians of Air Force Units through Army
        Imprest: When it is not possible for the Air Force Units
        attached to Army formations to issue pay and allowances
        to the civilians in its employ either conveniently or in time
        these civilians may be paid from Army Imprest.
        Acquittance      rolls      and       miscellaneous      payment
        authorization will be prepared in accordance with AFO
        344/60 in triplicate by the Air Force units which exercise
        administrative control. These will be sent to the respective
        Army units to which the individual/individuals is/are
        attached for payment action. Care will be taken to ensure
        that    the   non-payment      certificate   and   the    agency
        responsible for the maintenance and adjustment of the
        respective accounts are prominently indicated in red ink
        on the rolls/claims. The Army officer will pay the net
        amount shown in the rolls/vouchers and will make an
        endorsement on all copies to the effect payment to Air
        force     Civilians      adjustable     by   the      C.D.A.(A.F.)
        DEHRADUN.

        A schedule in triplicate will then be prepared in the
        manner set out in para 22 and the vouchers disposed of

                                                                       348
as shown hereunder:

(b)   Class III and IV Civilians in respect of whom IRLAs
      are maintained :

Original    duplicate         of To the CDA(AF) Dehradun
schedule alongwith Original Immediately after payment
Acquittance Roll.                who       Will        return    the
                                 duplicate        copy     to    The
                                 PAO(ORs)          auditing      the
                                 Imprest Account after due
                                 certification in
                                 Part II thereof.

Triplicate of the Schedule.      'To    the        P      AO(ORs)
                                 alongwith the
                                 Imprest Account of the
                                 month.

Duplicate Acquittance Roll       Held in the Army Unit in
                                 support
                                 Of the payment made.

Triplicate Acquittance Roll      To the parent Air Force
                                 unit of the
                                 Individual        with         Cash
                                 account
                                 Particulars of payment,




                                                                  349
          (b)   Class ill and IV civilians in respect of whom IRLAs
                are maintained.

                The same procedure as shown in sub para (a)
                above. will be followed except that the original
                acquittance rolls alongwith original and duplicate
                copies of the schedule will be forwarded by
                registered post to the AFCAO, New Delhi within 24
                hours of the payment who would complete Part II of
                the schedules and despatch one copy to the PAO
                (ORs) dealing with the Imprest Account of the
                paying Army unit within 48 hours of their receipt.

    ix)   Final adjustments: The PAO (ORs) concerned will
          reconcile monthly the total amounts paid to Air Force
          Personnel with the Schedules received from Army
          Units/Military Hospitals and the duplicate copy of the
          Schedule received from AFCAO, New Delhi and then
          raise necessary debit through the respective CDA (ORs)
          for the amount involved against the Controller of Defence
          Accounts (A, F.), Dehradun under normal rules for Inter
          Service Adjustments.

(49) Payments to Navy Officers and personnel by Army
    Units/Formations: Navy personnel serving in areas where
    facilities of payment by their own authorities do not exist will be
    paid in accordance with the procedure detailed below:

    i)    Supply of Cash:         Wherever possible payments will
          be made from Imprest by the O. C. Unit or Station

                                                                     350
            Commander/Station Staff Officer as the case may be.

                           ISSUES OF PAY

(i)    Officers

       a)   No payments will be made unless an officer produces his
            pay and identity Book.

       b)   Normally payments will be made in arrears i.e. pay
            earned during a month or part thereof will not be payable
            until the 1st of the following month. Advances of pay can
            also be drawn in accordance with the existing rules while
            proceeding on transfer, leave, etc., but the officers
            concerned must intimate their requirements well in
            advance to O.C. Unit, Station Commander/Station Staff
            Officer concerned.

       c)   Payments will in no circumstances, exceed an officer's
            entitlements as recorded in his pay and Identity Book.

       d)   All payments will be made on Acquittance rolls IAFF-114
            and recorded in the Officer's Pay and Identity Book and
            the Paying Officer will sign opposite the entry at the time
            of payment.

(ii)   Sailors:   Payments     will   be   made   monthly   in   arrears
       according to net entitlement shown in individual's Pay and
       Identity Books. An individual can draw (in round sums) the
       whole or part of his entitlement. Any sums thus under drawn will
       not be drawn during the current month. Under drawn sums will
       not be drawn during the current month. Under drawn sums will
       be shown in the Establishment column ―Progressive total" in the
                                                                     351
        Pay and Identity Books of the individual, which will be
        interpreted as progressive balance. All payments will be
        recorded in the Pay and Identity Book.

        Advance of pay can also be drawn in accordance with existing
        rules, while proceeding on transfer, leave etc. but the
        individuals concerned must intimate their requirements well in
        advance to O.C. Unit, Station Commander/Station Staff Officer
        concerned.

(iii)   (A)Sailors in Hospitals:

        a)   Sailors admitted in Military Hospitals while on duty may
             be paid advance of pay upto the following monthly limits
             provided they are within their entitlements:

                                           Rs.

                     C.P.0.                40

                     P.O.                  14

                     L.S.                  9

                     A.B. and below        7

             The above restriction may, if necessary be relaxed upto
             the maximum monthly net entitlements as shown in their
             pay books in the case of sailors who wish to make
             remittance to their famines/dependants subject to the
             condition that they will not be in possession of money
             exceeding limits as shown above, after making the
             remittances.
                                                                   352
b)   Where the credit balance cannot be ascertained from pay
     book the information as to the actual balance standing at
     credit is to be obtained from the Supply Officers-in-
     Charge N.P.O. Bombay prior to making payment.

(B) When a Sailor is admitted into Service Hospitals (other than
Naval Hospitals) while on leave:

a)   No payment is to be made by the hospital authorities to
     the sailors who are admitted into the hospital while on
     leave. The Supply Officer-in-Charge N.P.O. is to be
     consulted before any payment of advance is made to
     them.

b)   The paying officer is precluded from making any entry
     whatsoever in Pay and Identity Books other than those
     authorized above except with the authority of the Naval
     Pay Office, Bombay.

c)   Acquittance Rolls: Acquittance Rolls will be prepared in
     duplicate (by Carbon process) and signed by the payee.
     In cases where amounts exceed Rs. 20 officers are
     required to sign over 20 paise Revenue Stamp, while
     serving at places which are not declared ―field service or
     operational areas".

d)   T.A. Officers: Advance of TAIDA required by Naval
     Officers will normally be obtained from the CDA (Navy).
     Bombay and requisitions therefore placed sufficiently
     early to admit of payment being arranged by the due date.
     In an emergency and in exceptional circumstances, when

                                                             353
time does not permit of the advance being so obtained,
payment may be made from Field Imprest. The procedure
for payment of advance of T A by the Imprest Holder will
be the same as for payment of advance of TA to Army
Officer, i.e. payment will be made on simple receipts duly
stamped where necessary showing full particulars of the
advance required vide para 47 (i) above.




                                                       354

				
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