For use of I.A.A.D.

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MANUAL OF GENERAL PROCEDURE

OFFICE OF THE PRINCIPAL
ACCOUNTANT GENERAL (A&E)
ANDHRA PRADESH
HYDERABAD – 500 004
(THIRD EDITION)

1
 PREFACE TO THE THIRD EDITION

1. This Manual contains detailed instructions for the conduct of the office work
in general and for the work of Office Management Sections in the office of
the Accountant General (Accounts & Entitlements), Andhra Pradesh. All
members of office are expected to be thoroughly conversant with rules and
procedure laid down herein.
2. All the instructions contained in this Manual are supplementary to those laid
in the various Codes and Manuals issued by the Comptroller & Auditor
General of India and other competent authorities.
3. The Assistant Accounts Officer, Administration-I Section will be responsible
for keeping the Manual up-to-date but Assistant Accounts Officers of OM
Section and other Sections will be responsible for reporting to
Administration-I Section any change or orders in procedure which are at
variance with the orders in this Manual o9r which, for other reasons, should
be incorporated in this Manual.

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 MANUAL OF GENERAL PROCEDURE
Index

CHAPTER I
Para 1.1
Constitution
Para 1.2
Functional Distribution
Para 1.3
Functional Groups
Para 1.5
Principal Accountant General (A&E), Andhra Pradesh, Hyderabad
Deputy Accountant General (Admn.)
Deputy Accountant General (Accounts & Voucher Level Compilation
and Works and Forest Accounts)
Deputy Accountant General (Pensions)
Deputy Accountant General (Provident Funds)
Deputy Accountant General (Works and Forest Accounts)
Para 1.6 Welfare Officer
(i) Staff Welfare
(ii) House Keeping
(iii) Recreational, Sports, Cultural and Community Activities
Para 1.7 Secretary to the Accountant General
Para 1.8 Duties and Responsibilities of Members of the Office

Para 1.9 Powers of Assistant Accounts Officers

Para 1.10 Internal Test Audit
Para 1.11 IT Audit
Para 1.12 General instructions in connection with the Inspection by the Director of
Inspection

CHAPTER II
OFFICE DISCIPLINE
Para 2.1 Government Servants Conduct Rules
Para 2.2 Office Hours
Para 2.7 Attendance
Para 2.10 Report of late Attendance
Para 2.11 Holidays and restricted holidays
Para 2.12 Scope of and permission for restricted holidays
Para 2.19 Compensation holidays
Para 2.20 Leaving station during holidays
Para 2.21 Casual leave
Para 2.29 Prefixing half day’s casual leave to regular leave
Para 2.30 Application for Casual Leave
Para 2.31 Casual Leave Register
Para 2.31 (d) Addresses of Office Staff
Para 2.33 Sanction of Special Casual Leave

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Para 2.34 General
Para 2.35 Special casual leave for Association activities
Para 2.36 Special casual leave for sports activities
Para 2.39 Special casual leave for cultural activities
Para 2.40 Special casual leave for mountaineering expeditio ns
Para 2.42 Special casual leave in connection with territorial Army/Air
force/ Air defence reserve
Para 2.44 For joining home guards
Para 2.45 Grant of permission to join civil defence services
Para 2.49 Special casual leave in connection with St. John Ambulance
Brigade

Para 2.52 Special casual leave in connection with meetings of co -

operative societies

Para 2.53 Special casual leave for departmental promotion examination

Para 2.54 Special casual leave for donating blood
Para 2.55 Special Casual Leave for the various Family Welfare Schemes
Para 2.60 Regular Leave
Para 2.64 Cleanliness
Para 2.66 Spitting and smoking in office
Para 2.67 Inspection of the general condition of office
Para 2.69 Admission into the office premises

Para 2.73 Principles and practices that should govern the relation
between MPs/ MLA’s and Government servants
Para 2.74 Maintenance of secrecy of official notings, unpublished record
and documents, communications made in official confidence
Para 2.75 Private correspondence with forei gn embassies, etc

Para 2.76 Enrolment as members of political association and

participation of Government servants in political activities

Para 2.77 Territorial Army

Para 2.78 Taking papers home
Para 2.79 Prohibition of tips to MTS
Para 2.80 Locking of safes
Para 2.81 Undertaking of private work
Para 2.82 Appointment of arbitrators
Para 2.83 Declaration of immovable property
Para 2.84 Insolvency and indebtedness
Para 2.85 Attachment of pay
Para 2.86 Misconduct of members
Para 2.87 Punishments
Para 2.88 Resignation, Dismissal and Discharge
Para 2.89 Redressal of grievances
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 Annexure – I
Guidelines for closure of Central Government offices in connection with
elections to Parliament/State Assemblies/Local elections.
Annexure – II
Instructions Regarding closure of Government offices and Industrial
Establishments in the Event of the Death of High Dignitaries.
(A) Special Instructions
(B) General Instructions
Annexure - III
List of the Honorary Secretaries of National Sports Federations/
Associations recognized by the All India Council of Sports
List of Special Sports Organizations recognized by the All India Council of
Sports

CHAPTER – III
System of Correspondence
Forms of Correspondence

Para 3.2 Use of half-margin and other printed form

Para 3.5 Method of writing office notes
Para 3.6 Method of drafting
Para 3.7 Abbreviations in Office Notes and drafts
Para 3.8 Dating initials
Para 3.9 Notes and Drafts to pass through AAO
Para 3.10 Assistant Accounts Officers Responsibility for Drafts
Para 3.11Papers to be arranged and referenced before submission to
Branch officers
Para 3.12 Issuing drafts after numbering
Para 3.15 Signing of papers
Para 3.16 Receipt and distribution of inward correspondence
Para 3.21 Transfer of letters not pertaining to the section to which the y
are marked
Para 3.25 Queries by Branch officers
Para 3.26 Transfer of letters, papers, etc., from one Section to another
Para 3.31 Submission of papers to Branch officers and the Principal
Accountant General
Para 3.33 Papers returned by the Principal Acc ountant General to go to
the Branch Officer concerned
Para 3.34 Remarks on letters
Para 3.39 Disposal of letters addressed by name to PAG or DAG
Para 3.41 Notes and draft replies to UO references
Para 3.42 Ad-interim disposal
Para 3.43 Transmission of papers in original
Para 3.44 Inter-Sectional memo
Para 3.45 Top secret, secret and confidential documents
Para 3.46 Urgent papers

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Para 3.47 E-Mails
Para 3.49 Channel of communication with foreign government
Para 3.50 Record order on papers
Para 3.51 Distinction should be made between a file order and a record
order
Para 3.54 Missing papers or records
Para 3.55 System of recording correspondences
Para 3.63 Register of cases
Para 3.66 Maintenance of guard files in Sections
Para 3.67 Retention of files, register etc., in Sections
Para 3.68 Inspection of Accountants tables
Para 3.70 Sending of old cases to record
Para 3.71 Cross referencing of cases
Para 3.72 MTS Duties of Multi Tasking Staff

CHAPTER – IV
Codes & Manuals
Para 4.1 Supply and Maintenance of Codes and Manuals
Para 4.7 Office Manuals
Para 4.14 Supply of Codes and Manuals to CAG
Para 4.15 Supply of Codes and Manuals at concessional rates
Para 4.16 Supply of Government of India publications to Stage Government
Para 4.14 Training Wing

CHAPTER-V
Duties and Responsibilities of the Staff
Para 5.2 Duties and responsibilities of Assistant Accounts Officers/ Supervisors
Para 5.4 Senior Accountants / Accountants
Para 5.5 DEOs
Para 5.6 Console Operator
Para 5.7 Senior Console Operator
Para 5.8 Clerks
Para 5.9 Assistant Accounts Officer/OE.I Section
Para 5.10 Care Taker
Para 5.11 Assistant Care Taker
Para 5.12 Welfare Officer
Para 5.13 Welfare Assistant
Para 5.14 Legal Officer
Para 5.15 Receptionist
Para 5.16 Stenographers
Para 5.17 Watchmen
Para 5.18 Duties and responsibilities of Assistant Accounts Officer of Records
Management
Para 5.19 Registers and other returns maintained in Current Records and Old
Records Sections
Para 5.20 Current Records Squad
Para 5.21 Duties and responsibilities of Vacuum Cleaning in-charge

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Para 5.22 Additions to the existing list of duties of Record Keepers
Para 5.23 Norms for Record Keepers per day
CHAPTER VI
Records Branch
Para 6.1 General
Para 6.2 Record Room
Para 6.3 Admission of Strangers to Record-room
Para 6.4 Duties of the Record Keeper
Para 6.19 Supply of records from the Record Room
Para 6.26 Destruction of records
Para 6.38 Sale of Ordinary waste paper
Para 6.42 Old Book covers and file boards
CHAPTER –VII
State of Work
Para 7.1 Reports and Returns regarding State of Work
Para 7.2 Reports on State of Work
Para 7.6 Control over disposal of correspondence
Para 7.14 Calendar of Returns
Para 7.25 (a) Progress Report other than Funds Group
Para 7.25 (b) Progress Report - Funds Group
Para 7.32 (a) Quarterly Report on the State of Work in the Office
Para 7.32 (b) Quarterly Report on the State of Work in Funds Group
Para 7.38 Assistant Accounts Officer’s /Sr. Accountant’s/ Accountant’s
Note book
Para 7.39 Duties of Clerk in the Section
Para 7.40 Strict observance of procedure prescribe d in office manuals
Para 7.41 Old practice and procedure
Para 7.42 Supply of official copies etc
Para 7.43 Supply of information to members of Parliament/Legislature
Para 7.44 Issue of correction by personal letter to editor of news papers
Para 7.45 Translation of Documents
Para 7.46 Service Associations
Para 7.50 Production of official documents in a court of law
Para 7.51 Action in connection with suits in Courts
Para 7.52 Procedure for obtaining legal advice
Para 7.56 Authority for signing of contracts, assurances of property etc
Para 7.57 Training of probationers of IA&AS
Para 7.58 Anonymous and pseudonymous letters
Para 7.59 Responsibilities on taking over and making over charge
Para 7.60 Charge report of Accounts Officers
Para 7.61 Charge reports of Assistant Accounts Officers
Para 7.62 Handing over reports of Senior Accountants/Accountants/Clerks
Para 7.63 Register of Duty List
Para 7.64 Inspection of Accounts Offices by the Directors of Inspections
Para 7.65 Dictionary of references
Para 7.67 Register of dictionary of references

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Para 7.70 Register of delegations
Para 7.71 Endorsement of cheques

CHAPTER – VIII
General

Para 8.3 MTS Officials - Postings

CHAPTER IX
Inward Correspondence Branch

Para 9.1Receipt of Letters

Para 9.5 Examination of covers
Para 9.6 Retention of used envelopes received from outside
Para 9.9 Government of India letters
Para 9.10 Government of Andhra Pradesh letters
Para 9.11 Gazettes
Para 9.12 Indexing, etc
Para 9.13 Inwars Section
Para 9.14 Grievance Redressal Cell
Para 9.15 E-Mails
Para 9.17 Transmission of dak
Para 9.21 Acknowledgement of letters by sections
Para 9.23 Telegrams
Para 9.27 Urgent papers
Para 9.28 UO References
Para 9.32 Comptroller and Auditor General’s letters
Para 9.33 DO Letters, Telephone messages etc
Para 9.35 Valuables
Para 9.37 Review of the register of valuables
Para 9.38 Cash or cheques received in office
Para 9.39 Service books etc
Para 9.40 Award statements
Para 9.41 Unsigned and incomplete letters
Para 9.42 Service of Court summons
Para 9.43 Circular letters to be shown to Branch officers returning from
leave
Para 9.44 Pension application process – New method - State Government
Employee
Para 9.45 PSA/DDO
Para 9.46 Pension case receiving process- New method - Inward section
Para 9.47 Pension EDP Section

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Para 9.48 Strengths (New System)
Para 9.49 Computerization of dispatch in Funds Group
Para 9.50 Highlights
Para 9.51 Procedure in the Sections
Para 9.52 In the OE Dispatch Section

CHAPTER – X
Dispatch Branch
Para 10.3 Despatch of fair copies, etc
Para 10.12 Economy slips
Para 10.16 Documents to be sent by Speed Post/Registered Post/on
Certificate of posting
Para 10.17 Pin code number
Para 10.18 Postal Franking Machine
Para 10.21 Service postage stamps
Para 10.25 Opening a Speed Post account

CHAPTER – XI
Library – General
Para 11.2 Accession Register
Para 11.3 Other subsidiary registers, issue, verification etc
Para 11.5 Issue of books from the library
Para 11.7 Verification of books
Para 11.8 Correction slips of code etc
Para 11.10 Supply of Central Government publications to State
Government and vice versa
Para 11.11 Supply of codes and manuals to the CAG
Para 11.12 Miscellaneous
Para 11.13 Supply of copies at concessional rates etc
Para 11014 Railway guides etc
Para 11.15 Stock file

CHAPTER – XII
Stationery and Forms
Stationary
Para 12.2 Stationery allotment
Para 12.3 Indent
Para 12.4 Stock Register
Para 12.6 Claims for storage
Para 12.7 Local purchase of stationery stores
Para 12.8 Supply of stationery to the staff
Para 12.11Economy in the consumption of paper and other stationery
products involving use of paper
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Para 12.12 Misuse of Government stationery
Para 12.13Destruction of old indents
Para 12.14 Rubber stamps
Para 12.18 Physical verification of stationery
Para 12.19 Printing and Binding
Para 12.25 Local Manuals of Accountants General Offices
Para 12.27(a) Indents for printed forms from Manager, Forms Press,
Kolkata
Para 12.27 (b) Calendars
Para 12.28 Printing work sent to Government or other press in Hyderabad
Special Forms
Para 12.29 Stock books of forms
Para 12.31 Report of obsolete forms
Para 12.32 Binding work
CHAPTER – XIII
Furniture
Stock Accounts
Para 13.2Register of Dead stock
Para 13.3Classified abstract of the register of dead stock
Para 13.6Register of purchases and distribu tion of furniture
Para 13.8Register of repairable and/ or unserviceable articles
Para 13.9Procedure for disposal of obsolete, surplus or unserviceable
stores
Para 13.12 List of furniture etc., in Assistant Accounts Officer’s room etc
Para 13.14 Transfer of charge certificate Report on Furniture
Para 13.20 Powers to incur expenditure on the purchase of furniture
Para 13.21 Annual verification and closing of accounts

CHAPTER – XIV
Records Branch

Para 14.1 General

Para 14.2 Record Room
Para 14.3 Admission of Strangers to Record-room
Para 14.4 Duties of the In-charge, OE.IV Section Record-keeper
Para 14.19 Supply of records from the Record Room
Para 14.26 Destruction of records
Para 14.36 Destruction of records pertaining to persons who migrated to
Pakistan after partition
Para 14.37 Destruction of Railway warrants
Para 14.38 Sale of Ordinary waste paper
Para 14.42 Old Book covers and file boards

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 CHAPTER – XV
Buildings and Miscellaneous
Administrative approval to original works
Para 15.3 Office accommodation
Para 15.4 Procedure to be observed in hiring accommodation
Para 15.8 Religious structures on union government property
Para 15.9 Precautions against fire
Para 15.10 Rules to be observed in case of an outbreak of fire
Para 15.11 Intimation of telephone n umbers to the Comptroller and
Auditor General
Para 15.12 Responsibility of Government servants for losses to
Government
Para 15.15 Calendar of returns of OE Section
Para 15.16 Recreation Clubs
Para 15.17 Occupation of departmental guest houses of the IA&AD

CHAPTER XVI
Disaster Management Plan for the Offices under IA &AD
Para 16.3 Setting up of a Disaster Management Committee (DMC):
Para 16.4 Risk assessment for the probability of occurrence of disasters and
formulation of safety norms
Para 16.5 Establishing a ‘trigger’ mechanism
Para 16.6 Handling of disaster situation to bring normalcy quickly
Para 16.7 Fire Safety Measures

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 MANUAL OF GENERAL PROCEDURE
CHAPTER I
Constitution
1.1 Office of the Principal Accountant General, A&E, Andhra Pradesh is
under the overall charge of the Principal Accountant General.

Functional Distribution
1.2 The PAG/ AG is assisted by Senior Deputy Accountants General (Sr. DAG) or
Deputy Accountants General (DAG) directly responsible for different functions like
Administration, Accounts, Pensions etc. These are known as Group Officers. Below
them are Branch Officers in the rank of Senior Accounts Officer/ Accounts Officer
who control two or more sections. Each section is headed by an Assistant Accounts
Officer. Each section contains three or more dealing hands in the grade of Senior
Accountants/ Accountants. Clerks will also be assigned the same duties as Senior
Accountants / Accountants. A separate cadre known as Multi Tasking Services (MTS)
provide various support services. The PAG/ AG is the Head of Department (HOD) and
the Sr. DAG/ DAG in charge of Administration is the Head of Office.
In Andhra Pradesh, the Principal Accountant General (A&E) performs the A&E
functions on behalf of the C&AG. He is assisted by five Senior Deputy Accountants
General/ Deputy Accountants General who hold the following charges: Accounts &
Voucher Level Compilation, Pensions, Provident Funds, Works & Forest Accounts,
and Administration. In addition, there is an Ex-cadre post of Welfare Officer filled in
from the Senior Accounts Officer cadre of the office on deputation basis.

Functional Groups
1.3 Administration Group
Funds Group
Pensions Group
Accounts & VLC and Works & Forest Groups
Internal Test Audit
Welfare Wing
Pay Accounts Office

1.4. The Functional Groups of the Offices of the Accountants General,

A&E, Andhra Pradesh are divided into several compact sections each in -
charge of an Assistant Accounts Officer. They are under the immediate
control of Senior Accounts Officer/Accounts Officer / Assistant
Accountants General. Each functional group in the Accounts office is
under the charge of a Group Officer (Deputy/Senior Deputy Accountant
General).

1.5. The charges held by the Principal Accountant General and Group
Officers are detailed below:
Principal Accountant General (A&E)
Principal Accountant General: Direct supervisory charge of Internal Test Audit.

Deputy Accountant General (Administration) & (OLIC)

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Deputy Accountant General holds direct supervisory charge of Administration and
Bills Sections, Hindi Anubhag Coordination Cell, OE and Administration EDP .

Deputy Accountant General (Accounts & Voucher Level Compilation and Works
and Forest Accounts)
Deputy Accountant General hold direct supervisory charge of Accounts &
VLC and Works & Forest Groups dealing with secondary compilation of accounts
submitted by Treasuries, Pay and Accounts Offices of Works and Forest
Departments, primary compilation of TBP establishment, preparation of monthly
Civil Account and annual accounts (Finance & Appropriation Accounts), Inspection of
all the District Treasuries, Sub-Treasuries and APPOs, Maintenance of individual loan
accounts of loanees of Motor Car Advance, Motor Cycle Advance, PCA, House
Building Advance of State Government employees including All India Services.

Senior Deputy Accountant General (Provident Funds)

Deputy Accountant General hold direct supervisory charge of Funds Group
dealing with the maintenance of All India Service Provident Fund and General
Provident Fund accounts of the employees of Andhra Pradesh State Government
except employees of local bodies and Autonomous bodies.

Senior Deputy Accountant General (Pensions)

Deputy Accountant General hold direct supervisory charge of Pensions
Group deals with the Pension Verification and Authorization work of A.P. State
Government employees covered by APRV Rules, 1980 except Class IV and Quasi
Government employees and other low paid employees of certain departments and
offices. The Group also verify and authorize the pension cases of AIS Officers
covered by National Judicial Pay Scales will also be finalized by this Group. The
pension cases of certain VIP categories like Judges of High Court, APAT Chairman,
Vice-Chairman and members, AP Finance Commission Chairman and members, AP
Lokayukta and Upalokayukta, AP Human Rights Commission Chairman and members
etc. will also be finalized by this Group.
Deputy Accountant General (Works and Forest Accounts)
Deputy Accountant General holds direct supervisory charge of Works and
Forest Sections

Welfare Officer
1.6 Welfare Officer hold direct charge Welfare Section .
(a) The Welfare Officer in the senior time scale of Group ‘A’ service
functioning in the office of the Principal Accountant General (A&E)
Andhra Pradesh is also in-charge of the Welfare functions of the
office of Accountant General (A&E) Andhra Pradesh.
(b) Duties to be performed by the Welfare Officer.

(I) Staff Welfare

(a) Giving personal hearing to individual members of staff regarding
their difficulties and grievances.
(b) Assistance to staff suddenly taken ill or those chronically ill.

13
Helping in securing admission in places of treatment.
(c) Helping in cases of need in securing admission of children in
schools, colleges and other educational institutions.
(d) Assisting in cases of need, families of persons on protracted tours.

(II) House Keeping

(a) Cleanliness of Office buildings premises and bath rooms including
adequacy of water supply.
(b) Cleanliness of Office canteen and kitchen.
(c) Cleanliness of premises of staff colony if any and security
arrangements therefor.
(d) Neatness of work place including proper maintenance of furniture
removal of unwanted records, elimination of congestion in sections,
adequacy of lighting and ventilation.
(e) Adequacy of drinking water facilities.
(f) Timely provision of hot and cold weather arrangements.
(g) Parking lots for cycles and scooters and ensuring their safety and
protection against sun and rain.

(III) Recreational, Sports, Cultural and Community Activities –

Conducting Zonal Sports Events
(a) Encouragement to players for participation in games, etc.,
arrangements for matches and tournaments.
(b) Encouragement to persons possessing talent in music dramatics,
art, literary and other cultural activities and participation in the
arrangements for variety entertainments, dramatic performances,
art exhibitions, Kavi Sammellans, Mushairas, Debates, and
publication of Office magazine, etc.
(c) Arrangements for “get together” and picnics,
(d) Liaison with Recreation club, Co-operative stores, credit Society,
House Building Society etc.
(Authority: CAG’s Letter No.351 -NGE.iii/114.75, dated 23 -2-1976)

Secretary to the PAG/Accountant General

1.7 The Secretary to the PAG/Accountant General besides functioning
as Personal Assistant to PAG/Accountant General, will also attend to the
following duties:
(i) Checking up details and elucidating points arising from particular
cases as specified by the PAG/Accountant General.
(ii) Detailed investigation in particular cases under PAG/Accountant
General’s directions.
(iii) Working up of detailed data in connection with the
correspondence, which is personally handled by the
PAG/Accountant General.
(iv) Assisting the PAG/Accountant General in the examination of the
arrear reports of the different branches.

14
(v) Review of working of particular sections of the Office.
(vi) Investigation and working out details of important new proposals
initiated by or referred to the PAG/Accountant General and
collection of information from various sections required by the
C&AG etc., at short notice.
(vii) To deal with duplicate copies of the sanctions received by the
PAG/Accountant General for his personal scrutiny.
(viii) To bring to PAG/Accountant General’s special notice control returns
not being submitted to him and control returns indicative of bad
state of affairs requiring remedial action.
(ix) In addition to above, he should be employed on conduct of surprise
inspections of sections getting reports on bottlenecks in works and
generally to act on behalf of the PAG/Accountant General as a
multipurpose Officer.
(CAG’s Lr.No.2090-GE.II/19-69, dated 11-8-1969)

Duties and Responsibilities of Members of the Office

1.8. The duties and responsibilities of any member of the staff cannot
be precisely laid down as they vary from charge to charge. However,
every employee of this Office is required to perform the duties and
discharge the responsibilities demanded by the charge on which he is
posted and arising out of the circumstances in which he is placed to the
satisfaction of his superiors. He is also required to perform properly such
other work and discharge such other responsibility as may be entrusted to
him by his superiors from time to time. He should also keep in view the
provisions of FR 11 and Rule 3 of the CCS (Co nduct) Rules, 1964 in this
connection.

Powers of Assistant Accounts Officers

1.9. The following powers are vested in the Assistant Accounts Officers
in the various Offices of the Indian Accounts and Accounts Department:
(i) Power to grant casual leave to Senior Accountants, Accountants,
Clerks/Typists and MTS working under them up to a maximum
period of 5 days at a time.
(ii) Condonation of late attendance of the staff under them for a
maximum of two days in a month.
(iii) Attestation of entries in the Service Books of NGO’s other than
those on first page of the Service Book and annual verification of
services which will be attested by Branch Officer.
(iv) Signing of routine acknowledgements and also reminders under
their own designations.
(v) Issue of Accounts notes and also half margin memos conveying
routine remarks such as calling for certificates and other wanting
documents.
(vi) Scrutiny and acceptance of sanctions issued by authorities
subordinate to Government. e.g., Heads of Departments etc.

15
(vii) Filing of all circulars of routine nature.
(viii) To grant permission to the staff to leave headquarters up to the
period they are empowered to Casual Leave.
The above particulars are not exhaustive. In the restructured set
up the duties of Assistant Accounts Officers are furnished in Annexure
2.9.1 of Manual of instructions for Restructuring of cadres of IA&AD.

1.10 Internal Test Audit

The primary object of Internal Test Audit is to ensure that the different
Sections of the Office are observing correctly the audit and accounting procedures
prescribed in several codes and manuals as well as instructions issued from time to
time by the Comptroller and Auditor General and the Accountant General. The
Internal Test Audit Section will also review how far the Sections are maintaining the
various Registers that have been prescribed, are submitting the returns on due dates
and generally functioning as efficient units of the Office. (Para 563-MSO (T), Vol. I).
The Internal Test Audit Section is under the direct charge of the Principal
Accountant General and consists of an Internal Audit Officer and Assistant Accounts
Officer/ Supervisors, who are drawn from other Offices of Accountants General on
deputation for a period of 2 or 3 years. This Section should be manned by picked
men with sufficient experience of the difference Branches to enable the Principal
Accountant General to know the conditions of working of different Sections and set
matters right by taking prompt remedial measures.
The Internal Test Audit Section will test check all the Sections including PAO
(IAD) in a cycle of three year. The Internal Test Audit will not be burdened with such
items of work which should normally be entrusted to the Controlling/Co-ordinating
Sections. The following are the items of work generally entrusted to the Internal
Test Audit Section. In addition, the Principal Accountant General may at his
discretion entrust any other items of work as he considers necessary.

1. Scrutiny of the accounting work of the Sections of the Office by means of test
audit.
2. Watching the implementation of important Office orders issued from time to
time.
3. Investigation of important arrears.
4. Liaison work between the Director of Inspection and the Section during the
former’s inspection.
5. Investigation of procedural omissions and irregularities brought to notice by
the Director of Inspection.
6. Review of the defects and omissions in the outward settlement accounts.
7. Review of outstanding under provident Fund suspense.
8. Half yearly review of the cash book.
9. Test check of service books of the Officials of the Office.
10. Independent re-checks of the details in support of the Budget proposals.
11. Examination of items of write off of balances under Debt and Deposit heads to
‘Government Account’.
12. Periodical review of provident Fund Accounts (Triennial review Para 432 of
MSO (Tech).

16
 13. Review of vouchers of final payments of Provident Fund, first payment of
Pension and DCRG.
14. Check of outstanding pension cases.
15. Review of complaints.
16. Review of Roster for reservation service for scheduled castes/tribes.
17. Check of report on outstanding balances under suspense and remittance Heads
of Account (Review of balances for DDR Heads).
18. Review of residual balances cases of P.F. not settled within six months.

IT Audit
1.11 Preliminary audit enquiries issued by the Assistant Accounts Officers of
the Internal Test Audit parties during the course of Test Audit of Sections should be
treated as urgent and the Sections should furnish replies to these audit enquiries
within 15 days from the date of their receipt in the Sections.
(Authority: CAGs letter No.165.-Inspn/170/KW dated.3.6.1974 and O.O. No. I-1/74-75/4 of
27.6.1974).
Before sending the replies to Audit Enquiries of the Internal Test Audit
Sections the Sections should submit enquiries and replies there-to to the Group
Officer concerned so as to make him/her aware of the defects/omissions
immediately at this stage itself and to intimate remedial/disciplinary action without
waiting for the final ITA Report. The Branch Officer of the Section will issue replies
over his signature with due indication to the effect over his signature with due
indication to the effect that these replies have been seen by the Group Officer.
(Authority: O.O. NO.TA. I/1/71-72/7 dated.22.8.71 and TA. I/1/75-76/7 dated.5.12.1978).

If the replies to Test Audit enquiries are not received within the prescribed
period of 15days, the Internal Test Audit reports will be finalised/issued without
waiting for the replies to Test Audit enquiries.
(Authority: CAG’s circular letter No.246-Inspn/1-20/kW dated.3.5.1971).

14.11 Since this results in issue of bulky reports containing defects/omissions which
could have been rectified at the enquiry stage itself is necessary that these audit
enquiries should be attended to on TOP PRIORITY basis by the Sections concerned.
Similarly the furnishing of first replies to the Internal Test Audit reports which are
required to be furnished within one month from the date of receipt in the Section
after due approval by the Group Officer concerned should not also be delayed.

14.12 It is also necessary that in addition to submitting first replies to the Internal
Test Audit reports to the Group Officer concerned, the further compliance reports on
rejoinders thereto issued by the Internal Test Audit are also submitted to the Group
Officer concerned and approval obtained.

14.13 While furnishing further compliance reports through the Group Officer, it
should be ensured that all paras/sub-paras in the Internal Test Audit reports are
covered and that there is no variation between the first replies furnished initially and
the compliance reports furnished subsequently on the same para/sub-paras. The
Sections should take prompt action in rectifying the defects and supplying the

17
omissions pointed put by the Internal Test Audit in their reports not only in the units
mentioned therein but also in other units in the Section and furnish compliance
reports within a month of the receipt of Internal Test Audit reports duly approved by
the Group Officer concerned.
(Authority: O.O. NO. ITA I/-I/79-82/Vol. III/17 dated.18.1.1982).

1.12 General instructions in connection with the Inspection by the Director of

Inspection

All the requisitions, objection memos (inspection memos), observations, etc.

will initially be received in the Internal Test Audit Wing for transmission to the
respective Controlling/Co-ordinating Sections. The ITA wing will keep necessary
watch over the submission of the documents/records, replies to the objection
memos/further observations, etc. to the Inspection Party.

2. In order to enable the Group Officers concerned to keep a close watch over
the submission of the requisitioned records to the Director of Inspection / Inspection
Accountants within the prescribed time limit of 24 hours, all requisitions for records
issued by them should then be received in the Co-ordinating/Controlling sections
and diarised, serially in a Register maintained for the purpose and then made over to
the concerned sections immediately for compliance. A similar Register should also be
maintained by all other sections taken up for check by the Inspection Party. This
register should be submitted to the Group Officer daily.

3. The requisitions should be received personally by the AAOs of the dealing

Sections or in his/her absence by the Branch Officer himself/herself from the
relevant Co-ordinating/Control Sections and diarised in the Register mentioned
above. The records requisitioned, after check by the AAO/Branch Officer should be
furnished immediately to the Co-ordinating/Control Sections with a certified copy of
the original requisition (and intimation to the ITA Wing) so that the same may be
made available to the Inspection Party without loss of time and not later than 24
hours of the receipt of the requisitions. The Co-ordinating/Controlling Sections
should keep a close watch over the receipt of the records/documents requisitioned
by the Inspection Party. Any delay on the part of the dealing Sections should be
brought to the notice of the Branch Officer concerned promptly and thereafter to
the Group Officer for orders. The return of the records furnished to the Inspection
Party should, however, be watched by the dealing Sections concerned and the
Sections should contact direct with the Inspection Party in this regard.

4. During the progress of inspection, all communications from and to the

Inspection Party should also be routed through the Co-ordinating/Controlling
Sections. The objection memos (inspection memos) issued by the Inspection Party
should be diarised in a separate Diary by both the Co-ordinating/Controlling Sections
and the dealing sections. The Diary should be submitted to the Branch Officer every
alternate day and to the Group Officers on Monday and Thursday till all the memos
are disposed of. The reply to the memos should be furnished to the Co-
ordinating/Controlling Sections within 2 days of the receipt of the same invariably
18
and in any case not later than 2 days. If further delay is apprehended, orders of the
Principal Accountant General should be obtained. The replies furnished by the
Sections should initially be checked by the Co-ordinating/Controlling Sections before
submission of the same to the Inspection Party duly approved by the Group Officer.

5. The final replies of the concerned Sections to the points/issues by the

Director of Inspection which are intended to be incorporated as a para in the
Inspection Report should be checked and scrutinized by the Co-
ordinating/Controlling Sections before submission to the Group Officer for approval.
The replies duly approved by the Group Officers should then be put up to the
Principal Accountant General for obtaining his/her approval and onward
transmission to the Director of Inspection. In doing so the Sections concerned and
the Co-ordinating/Controlling Sections should ensure that the time schedule
prescribed for the purpose is strictly adhered to except where extension of time is
allowed by the Principal Accountant General on the merit of any individual case.

6. The ITA Wing may, however, be kept informed about the submission of
documents/records, replies to the objection memos (inspection notes), further
observations, etc. to the Inspection Party.

7. The final Inspection Report of the Director of Inspection after it has been
issued will be dealt with the ITA Wing for replies and for follow up action.
Subsequent correspondence, if any, with the Comptroller and Auditor General or the
Director of Inspection in connection with the report will also be undertaken by the
ITA Wing in consultation with the Branch Officers / Group Officers of the concerned
sections.

19
CHAPTER II
OFFICE DISCIPLINE

2.1 Government Servants Conduct Rules

All members of the office are expected to be conversant and to comply
with the rules contained in the “Central Civil Services (Conduct) Rules,
1964”.

Office Hours
2.2 The hours of attendance are from 9.15 AM to 5.45 PM except on
Saturdays, Sundays and other declared holidays on which da ys the office
will remain closed.

Note 1: MTS officials should attend office at 8.45 AM on all days and in special cases
their attendance may be required earlier than that hour. They should initial in
the attendance register maintained in the sections to which they are attached.
Note 2: Concessions of a religious or Sectarian nature, like coming to office late or
leaving office early should not be granted to the officials. No Government
servant should get privilege on the ground of his Community or religi on alone.
(C&AG Letter No.301-NGEI/211-66 Dt.17th February, 1967)

2.3 Normally the members of the office are allowed thirty minutes
between 1.00 PM and 2.00 PM for having their lunch and the Assistant
Accounts Officers of the Sections should ensure that in no case a member
in the Section avails of the lunch break exceeding thirty minutes.
2.4 The prescribed working hours in the office should be adhered to by
all and the Officers and members of staff should in no case over stay the
lunch break.
2.5 Habitual non-observance of scheduled hours for attending office is
highly objectionable and will amount to lack of devotion to duty, thus
attracting Rule 3(1)(ii) of CCS (Conduct) Rules, 1964.
(CAG Lr.2073 NGEI/12-73, dated 7th July, 1975)
2.6 Leaving office early is not allowed. In case of a Government servant
who departs from office early before the time of closing of office, without
proper sanction of leave should also be treated like late attendance and in
that case also half a day’s CL should be debi ted to the CL Account for each
such early departure from office vide para 2.9.
(GOI Cabinet Sectt. OM.No.28034/10/75 -Estt(A), dated 27th August 1975
forwarded in CAG’s Endt. No.3186 -MGEI/12-73, dated 12th September, 1975)

Attendance
2.7 The attendance register will be maintained in Form XY 302. Strict
punctuality is expected of all members of the office, who should be in

20
their places and ready to begin their work by 9.15 AM. The attendance
register kept in each Section should be signed in the appropria te cage by
each member of the staff as and when he/she arrives. In addition to
manual attendance, members should also punch biometric device in the
morning and evening vide Admn.I Circular dated 08 -05-2012.

2.8 (a) The Assistant Accounts Officer should close the attendance
register promptly at 10 minutes past the prescribed time (i.e., 9.25 AM)
and submit the register to the Branch Officer after marking a circle in red
ink against the names of those who had not come by that time.
(b) The late comers should be asked to initial indicating the time of
arrival in the Branch Officers room where the attendance register would
be available after 9.25 AM.
(c) The Branch Officers should ensure that all the attendance registers
reach them from the respective Section s well in time.
(d) The Group Officers should carry out surprise checks of one or two
sections daily to see that the procedure of closing the attendance register
is being followed scrupulously.
(CAG Lr.No.3825, NGEI/12 -73, dated 3rd October 1974)

2.9 Half a day’s casual leave should be debited to the CL Account of a

Government Servant for each late attendance but late attendance up to
an hour on not more than 2 occasions in a month may be condoned by an
authority competent to grant CL if he is satisfied t hat this is due to
unavoidable reasons. In case such a course does not ensure punctual
attendance, suitable disciplinary action may be taken against the
Government Servant in addition to debiting half a day’s CL to his CL
Account on each occasion of such late attendance.
Note 1: In the case of a Government Servant who, having exhausted his CL attends office late up
to one hour at a time for unavoidable reasons such late attendance may be condoned on not
more than 2 occasions in a month. If however, he attends office late on subsequent
occasions in the month disciplinary action may be taken against him.
Note 2: The existing instructions provide for deducting half a day’s CL when a Government
servant comes late without sufficient justification and the competent authority, while not
considering it as a fit case for initiating disciplinary action is also not prepared to condone the
late coming sometimes it so happens that a Government Servant who comes late without
sufficient justification has no CL to his credit and it is not therefore possible to debit half a
day’s CL to his CL Account. It has been decided that if any official who has no C.L to his
credit, comes late without sufficient justification and the administrative authority concerned
is not prepared to condone the late coming but does not at the same time propose to take
disciplinary action it may inform the official concerned that he will be treated as on
unauthorised absence for the day on which he has come late and leave it to the official
himself either to face the consequences of such un-authorised absence or to apply for
earned leave or any other kind of leave due and admissible for the entire day, the same may
be sanctioned by the competent authority.

21
 (GOI.,MHA, DP&AR OM No.28034/3/82 Edt(A) rece ived through C&AG’s Lr.No.1053 -
NGEI/77-78, dated 30.03.1982)

2.10 Report of late Attendance

A report of late attendance should be maintained in the Attendance
Register (SY.302-A) making use of the columns on the right hand side of
the register. At the end of each month the Assistant Accounts Officer
should examine the attendance register and have the number of days on
which each member has attended late during the month entered in the CL
Register as well as in the final columns provided for the purpose in the
Attendance Register. The penalty for late attendance should be imposed
strictly and entered both in the CL Register and attendance register.

Holidays and restricted holidays

2.11 (a) In a Calendar Year there will be sixteen closed holidays, and in
addition each employee will be permitted to avail himself of any two
holidays, to be chosen by him from out of the list of “Restricted Holidays”
every year.
(G.I, MHA OM No.20/38/60, Pub -I, dated 31st December 1960
communicated in CAG’s Lr.No.150 -NGE.I/18-61, dated 24th January 1961
and GI, MHA O&M No.20/1-65 Pub-I, dated 1st April, 1965 received in
CAG’s Endt. No.776-NGE-I/48-65 of 9th April, 1965)
(b) Guidelines for the closure of Central Government Offices in
connection with elections to Parliament/State Assembly local elections
are detailed in Annexure I to the Chapter.

Scope of and permission for restricted holidays

2.12 A Government servant may avail himself/herself of any two
restricted holidays irrespective of whether those holidays are observed by
his/her community or not. However, his/her right to observe restricted
holidays is not, absolute. The restricted holidays are to be taken only
with the permission of superior officers. Such permission should normally
be given except when the presence of an individual employee or group of
employees is absolutely necessary in the interest of office work. Staff
members should also apply in the ISHK programme to obtain prior
permission of the superior officers to avail Restricted Holiday.
(GOI, MF Dept. of Rev. Lr.No.F/20/2/60 Coord. dated 14th March, 1960)

2.13 Restricted Holidays can be prefixed or suffixed to regular leave or

Casual Leave.
(GOI. MHA O.M No.20/37/60, Pub -I, dated 7th October, 1960 received in
CAG’s Endtt. 1350-AII/181-60, dated 21st Octob er, 1960)

2.14 According to the instructions of Government of India the following

22
11 holidays are to be compulsorily observed in all the Central Government
Offices (outside Delhi).
(1) Republic day (26th January).
(2) Independence Day (15th August).
(3) Mahatma Gandhi’s Birth Day (2nd October).
(4) Id-Ul-Zuha (Bakrid).
(5) Muharram.
(6) Id-Ul-Fitr.
(7) Good Friday (Friday before Easter Sunday).
(8) Christmas Day (25th December).
(9) Buddha Purnima.
(10) Guru Nanak’s Birth Day.
(11) Mahavir Jayanthi.

The Central Government Employees Welfare Co -ordination

Committee should once for all decide the other 5 holidays to be observed,
taking into account the local importance of the concerned festivals on
which such holidays should be declared. The five o ccasions in question
should not be changed and they alone should be observed as closed
holidays in addition to the holidays to be observed on the 11 occasions
mentioned above, irrespective of any of them falling on a Saturday or a
Sunday.

2.15 Similarly in respect of Restricted holidays also the Central

Government Employees Welfare Co-ordination Committee should draw up
a list of occasions which should be not more in number than the number
of Restricted Holidays prescribed for the year. There should be no change
in the list in future.

2.16 The closed holidays and Restricted holidays so decided by the

Central Government Employees Welfare Co -ordination Committee should
be followed.

Note:It may happen that the change of date of the holiday has to be notifie d at
a very short notice. In such a situation, announcement could be made
through TV/AIR/News paper and the Heads of Department/ Offices of the
Central Government may take action according to such announcement
without waiting for a formal order about the change of date.
(Authority: GOI, DP&T OM No. 12/4/96 -JCA dated 9th July 1996)

2.17 Instructions regarding closure of Office in the event of the death of

high dignitaries are given in Annexure-II.
2.18 Branch Officers will be held responsible to see tha t all important
returns due for despatch during holidays are ready for despatch on the
morning of the day on which the office opens after the holidays. Similarly

23
arrangements must be made for the disposal of other urgent work and for
work in arrears.

Compensation holidays
2.19 In the case of a Government servant required by a Gazetted Officer
to attend office on a holiday to deal with very urgent work, he will get
another day as holiday in compensation. As far as possible however, a
man of religious persuasion who observes the festival for which a holiday
is granted should not be called upon to work on that day. Merely
attending to arrears of work will not give a title to any compensation
leave. Credit of compensation leave to all members of staff will b e given
by the concerned Deputy Accountant General.

Leaving station during holidays

2.20 Any Branch Officer who desires to leave the station during a holiday
or holidays will take the permission of the Accountant General arranging
with some other Branch Officer to deal with any urgent work that may
happen to arise in his absence and informing AO (Admn.) accordingly.
Non-Gazetted members of the staff should obtain permission of the Head
of the office in which they are serving before leaving Headquarters du ring
holidays. Those who are residing away from Headquarters and coming to
Headquarters stations should likewise obtain permission of the Head of
their office before leaving their stations. Address during such absence
should invariably be intimated to the Assistant Accounts Officers of the
sections in which they are serving. For this purpose, the authority
competent to grant Casual Leave under para 2.22 may exercise the power
of the “Head of Office” to grant permission to leave Headquarters.
(CAG’s Lrs. No.1958-NGE.I/280-59, dated 15th September, 1959, No.2493 -
NGE-I/220-59, dated 21st November 1959 and No.278 -NGE.I/3760,
dated10th February, 1960. File EB 8 -72/59-60).
Note: Powers have been delegated to Assistant Accounts Officers to grant permission
to the staff to leave headquarters upto the period they are empowered to grant
Casual Leave.
(CAG’s Lr.No.4-OSD(P)/73-III, dated 31st January, 1974)

Casual leave
2.21 Casual leave is not earned by duty. It cannot be taken as a matter
of right but is subject to the exigency of public service. The maximum
amount of casual leave admissible to the staff is 8 days in a calendar year.

Note: Public holidays, weekly offs and Restricted holiday falling within a period of
casual leave should not be counted as part of the casual leave.
(GOI, Min. PPG&POM No.28016/3/98, Estt.(A)dated 15.6.98)

24
2.22 Assistant Accounts Officers/Welfare Assistants/Managers are
competent to sanction Casual Leave upto a maximum of 3 days at a time
to the staff working under them. Branch Of ficers are competent to
sanction casual leave to AAO/Welfare Assistants/Managers working under
them, upto 5 days and to sanction casual leave to Senior Accountants,
Accountants, Clerks, MTS beyond 3 days upto 5 days.
The Assistant Accounts Officers/Welfar e Assitants/Managers/
Accounts Officers may allow the staff working under them to avail
Restricted Holiday when such a holiday is required in combination with
Casual Leave. It should not be taken into account for computing the limit
of 5/8 days up to which the AAO/AO’s respectively are competent to
sanction Casual Leave.
(CAG’s Letter numbers F -4. USC(P)/73, dated 6th March, 1973, even No. dated
27th June 1973 and even No.17th July, 1973, EB -I/Misc.73-74/8-12/00 432,
dated,19th October, 1973)

2.23 In respect of persons who join in the course of the year, while no
restriction is imposed on the number of days of casual leave that can be
granted if the casual leave is applied for in excess of the proportionate
leave due to them on the basis of their date o f joining, orders of the
concerned DAG should be obtained irrespective of the period of such
leave.

Note:(1)The Branch Officers will warn the officials who exhibit a tendency to run
through their casual leave too quickly in the early months of the year.
Note:(2)For leaving station during the period of casual leave combination with holidays
or not the procedure prescribed in para 20 should be followed. The temporary
address during the period of absence should also be intimated to the office
before leaving Headquarters.
Note:(3)If the casual leave is applied for on grounds of ill health, it should if so desired
by the DAG concerned be supported by a Medical Certificate giving such details
as may be required.
(O.O. EB/i-13/60-61/158, dated 11th September, 196 0)

2.24 Casual Leave for Senior Accounts Officers, Accounts Officers and
Assistant Accountant General working in the groups will be sanctioned by
the respective Senior DAG/DAG as the case may be wherever such powers
were delegated to them.
(CAG’s Lr.No.C-4/DD(TA)/1969, dated 13th March, 1969)

2.25 Regular holidays or restricted holidays which are observed as closed

holidays may be allowed to be prefixed and/or suffixed to casual leave.
(Authority: POM.No.20.37.60, Pub -I, dated 7th October, 1960 from GOI,
MHA communicated in CAG’s Endt. No.1350 -181/60, dated 21st October
1960, and CAG’s Lr.No.240 -NGE-I/20-60,. Pt.IV, dated 21st February 1960
prefixing half day’s casual leave to regular leave).

25
2.26. (a) There may be occasions on which a Government servan t may
have some urgent private work, which does not require a full day’s casual
leave e.g., when he has to go to Railway Station to receive a friend or r
elation, or to a dispensary to have himself or a member of his family
treated. In such cases half a day’s casual leave, if applied for by a
Government servant may be granted to him.
(b) A Government servant may have some urgent private work in the
afternoon which does not require a full day’s casual leave. If he desires
half a day’s casual leave in the afternoon, it may be granted to him.

2.27 For the grant of half-a-day’s casual leave the lunch interval will be
the dividing line i.e., a person who takes half -a-day’s casual leave for
forenoon session is required to come to office at 2.00 PM. Similarly, if a
person takes leave for the after-noon session, he can be allowed to leave
office at 1.30 PM.

2.28 In view of the decisions contained in the preceding paragraphs, the

balance at credit in the casual leave account of some Government
Servants may be in terms of full day or day’s casual leave plus half a day.
In such cases, there is no objection to the grant of half -a-day’s casual
leave, in conjunction with full day or days, casual leave, if so applied for.
Likewise, even when the casual leave at the cre dit of a Government
servant is in terms of a full day or days, there is no objection to the grant
of half day’s casual leave in conjunction with full day or days casual leave.
The restriction imposed on the number of days casual leave that can
normally be granted at a time will, however, continue to apply.

2.29 (a) Prefixing half day’s casual leave to regular leave : If an

employee takes half day’s casual leave in the afternoon session of the day
and does not resume duty on or from the next working day due to sickness
or other compelling grounds and has, therefore, to take regular leave to
cover his absence for or from that working day, he may, as an exception
to the general rule be permitted to combine such half day’s casual leave
with regular leave. In such cases, if such employee is a Gazetted Officer,
he should hand over charge on the afternoon of the day of
commencement of casual leave and if such employee is a non -Gazetted
Officer, he should be deemed to have been relieved from the after noon
of the day of the commencement of casual leave.
(b) However, a Government servant, who has applied for in advance,
and has been sanctioned regular leave on or from the next working day
should not be allowed to avail himself of the half day casual leave for the

26
afternoon of the previous working days.
(Authority: GOI, MHA OM No.60:45:66: - Ests.(A) dt. 4-2-1966 received
under CAG’s Endt. No.306 NGE.I: 194 -65 dt.16-02.1966 and CAG’s
Lr.No.1911 NGE.I 194-65 dt.08.02.1966).

Application for Casual Leave:

2.30 All applications for casual leave except in cases where the necessity
for leave cannot possibly be foreseen, should be submitted so as to reach
the leave sanctioning officer concerned at least two clear days before the
leave is required. While submitting CL applicat ions, the staff members
should also apply ISHK programme duly indicating the generated number
on application form.

Casual Leave Register

2.31 (a) Casual Leave Register should be in the revised form given in
GOI,MHA, OM No.46/3/67-Ests (A) date. 17.07.1961 read with OM
No.12/9/94-JCA dated 14-1-1998. The intention is that only one page
should be used for a whole year for all the employees in one section,
appropriate indication being given in the relevant column against the date
on which Casual Leave or Restricted Holiday is availed of by an individual
and the entry should be attested by the sanctioning officer promptly by
means of dated initials.
(Authority:GOI.MHX.A.OX.M.No.46:3:61 Ests.(A) dated.17.07.1961).

(b) To avoid subsequent alteration no entries should be made in the

casual leave account (statement) on first report of absence. On return of
the absentee the necessary entries should be made and the statement
submitted to the Branch Officer.
(c) In the case of transfer of a member from one sectio n to another,
the total number of days of casual leave availed of by him before his
transfer should be brought forward and noted in the casual leave account
of the section to which he has been transferred and entry attested by the
AAO, concerned.
(Authority: G.I.M.H.A.O.M.No.40:3:61 Ests.(A) dt.18 -.07.1961 recd. in CAG’s
End No.1860 NGE.I:256-60 dt.12.09.1961).

Addresses of Office Staff:

(d) The residential address of every member of the staff should be kept
in the casual leave register of the section concerned. The residential
addresses of the members should be kept uptodate. For this purpose the
employees are required to communicate promptly to the office the
changes in their residential addresses.

2.32 In the office the work relating to sanction of sp ecial casual leave

27
other than sanction of special casual leave to sportsmen and to office
bearers of office associations is dealt with by Administration to which the
application is forwarded.
As far as special casual leave to sportsmen are concerned Welfa re
Section obtains orders for sanctions. Special casual leave for officials who
are not able to attend office due to curfew, bandh etc., are also
considered for sanction by Administration I section based on merits of
each case.
Sanction of Special Casual Leave
2.33 The authority competent to sanction Special Casual Leave for
attending Annual General Meetings, etc., of the Association is the Head of
the Department/ Office or Offices authorized to sanction Casual Leave
vide CAG’s Lr.No.24/NGEI/19-66/II, dated 06-01-1968. Special Casual
Leave for other purposes is to be granted by the Principal Accountant
General.
(CAG’s Lr.No.821. NGE.I: 19 -66. II dt.06-04-1968 read with EB I/3-13/67 68/
502 dt.30.03.1968)
Note: Sanction to special casual leave can be given o nly after Co-ordination Cell
reports eligibility. After sanction of special casual leave necessary entries
should be made in the Register to be maintained by Co -ordination Cell which is
responsible to watch the grant of Special C.L against the limits and conditions
prescribed.

General
2.34 As a general rule, it is open to the competent authority to grant
casual leave in combination with special casual leave but in cases where it
is permissible to grant regular leave in combination with special casual
leave, casual leave should not be granted with both Special Casual Leave
and regular leave.
(GOI MHA OM.46:8:67 dt.22.07.1967 recd. with CAG’s Endt. No.899
Accounts:114 67 dated 01.08.1967)

Special casual leave for Association activities:

2.35 (i)(a) Office bearers of recognized Service Associations/Unions of
Central Government Employees may be allowed Special Casual Leave up to
a maximum of 20 days in an year for participation in the activities of
Associations.
Note:An office bearer of the Association, who holds the office of one Association or the other in a
particular year can be allowed a maximum of 20 days special casual leave only.
(Authority: C&AG’s Lr.No.1823.CE.II/46 -89/ dt.11.05.1989)

(b) Special Casual Leave upto 10 days in a year will be admiss ible to
out-station delegates/member of Executive Committee of a recognized all
India Association Federation to attend its meetings.
(c) Special Casual Leave upto 5 days in a year would be admissible to

28
local delegates and local members of Executive Commit tees of all
recognized Associations/ Unions/Federations for attending meetings of
the Associations/ Unions/ Federations.
(d) Those who would be availing of Casual Leave in their capacity as
Office bearers under (a) above will not be entitled to avail of Ca sual leave
separately in their capacity as delegates/executive committee members
under (b) and (c).
(GOI MHA OM No.27:3:69 Estt.(B) dt.08.04.1969 received with CAG’s
Endt.No.726 NGE.II-10-69 Dt.21.04.1969)
Note (1): The entitlement of Special Casual Leave should be regulated in terms of the
year actually followed by the Unions/Associations. In regard to the case of
office bearers etc., coming into office during the course of a year in Casual
vacancies, the competent authority may at its discretion grant S pecial CL upto
the maximum entitlement in a full year, having regard to the genuineness and
merits of each particular case.
(GOI Cabinet Sectt. OM No.8/13/72 JCA dated 05 -09-1972 received in CAG’s
Endt. No.2429).
Note (2): The facility of 20 days Casual Leave (mentioned in G.O.I.,M.H.A.O.M. dt.08 -
04-1969) is available for office -bearers of all recognized Associations (All India
or otherwise). Each such Association should have been separately accorded
recognition as a full fledged Association for all purp oses. “Even where office
Bearers of the Local Recognized Service Association during a calendar year are
later elected as office Bearers of the All India Recognized Service Association
during the same calendar year, the limit of 20 days special casual lea ve has to
be reckoned for the particular calendar year including the periods both as
office bearer of the Local Recognized Service Association and office bearer of
the All India Recognized Service Association and not separately.”
(CAG’s Lr.No.291-N4/12-86 dated 20-05-1986).
Note (3): The concession of Special Casual Leave mentioned in para 1(c) of GOI MHA
OM No.27/3/69 Ests.(B) dated 08 -04-1969 is available to local delegates and
local members of the Executive Committees of all recognized Unions etc., for
attending the meetings of the Associations/ Unions/Federations/irrespective of
whether such recognized Associations/ Unions are local or are of all India
Character. This facility will, however, not be available for attending the
Meetings of the Executive Committees. Special Casual Leave as provided in
para 1(a) of the OM dated 08 -04-1969 is admissible to the office bearers only.
The office bearers should be those who are specially defined or mentioned in
the approved constitution or Bye Laws/Rules of the Associations/Unions which
have been accorded de facto recognition by the C&AG.
(CAG’s Circular No.477. NGE II:10 -71 dated 25-2-1972)
Note (4): Special Casual Leave admissible in terms of GOI, MHA OM dt.08 -04-1969 has
to be applied for and got sanctioned in advance i.e., the Special C.L cannot be
claimed as a matter of right and it is open to the competent authority to refuse
the special C.L if it is satisfied that leave is not for taking part in the activities
of the recognized Associations. The term “Ac tivities of the Associations”
cannot be construed for the purpose of aforesaid OM as including absentation
from duty for participation in a hunger strike and similar activities. Casual
leave has also to be applied for in advance and granted before it coul d be
availed of and it is open to the competent authority to satisfy itself that leave
asked for is for genuine purpose of a casual nature. The clarifications given in
the preceding paragraph will equally apply to cases where special casual leave
or casual leave has been asked for observing “Dharna” during office hours.
(Authority: Welfare/3-13/III/73-74 O.O.17 dt. 1-74 received with CAG
Circular No.622/54 -P.P./73-I dt.7-7-1973 and 1237. PP/54-73(I) dt.3-12-
29
 1973)
Note (5): Saturdays and Sundays ad other holidays should not be counted as special
casual leave in the limit of ten days prescribed in GOI, MHA, OM dated 4 -1-
1960 (raised to 20 days in O.M. dt.8 -4-1969
(CAG Lr.2319 NGE/119-66/II dt.25-10-1967)
Note (6): Combination of Special Casual Leave grant ed to Government servants for
attending Annual General Meetings of the Associations etc., with regular leave
is not permissible. There would, however be no objection to combining such
Special C.L with ordinary Casual Leave.
(CAG’s Lr.No.1631. NGE -I/19/66 II dt.10.07.1968)
Note (7): Applications for Special Casual Leave should be submitted by the individuals
concerned and not by the President/Secretary of the Association on behalf of others.
(C.A.G’s Lr.No.228 N.G.E. I/19 -66 dt.31.01.1968)
(ii) Special Casual Leave granted for purposes of work connected with
JCM Councils should not be debited to the Annual Special Casual Leave
Entitlement. The special casual leave granted for purposes of work
connected with JCM as laid down in para 7 of MHA OM. F8/1/64 -JCA,
dated 18-10-1966 is in addition to the Special Casual Leave mentioned in
Para I above for participation in the activities of the Associations/Unions.
(GOI., MHA., O.M.N.27/3/69 Estt.(B) dt.08 -04-1969 received with CAG’s
Endt.No.726 N.G.E.II/10 -69 dt.21-04-1969)

Special casual leave for sports activities

2.36 Special Casual Leave for a period not exceeding 30 days in any one
calendar year, may be allowed to a Government servant taking part in
sporting events and tournaments of national or international im portance
under the conditions given below. Periods of absence in excess of 30 days
should be treated as regular leave. Special casual leave should not be
granted in combination with ordinary casual leave, in such cases.
National Championships being condu cted by the recognised National
Sports Federations in individual disciplines and national games conducted
by Indian Olympic Association should be recognised as events of national
importance and if the events are recognised by the International Sports
Bodies and the participation is with the prior approval of the Government
(Department of Youth Affairs and Sports), they can be considered as the
events of international importance.
(GOI., Min. of Per., PG & Pen., Depart. of Per. and Trg., OM No. 6/1/85 -
Estt.(Pay-I), dated 7-11-1988)

The Special casual leave may be allowed only:

(a) for participation in sporting events of national or international
importance.
(b) When the Government servant concerned is selected for such
participation:
(i) In respect of international sporting events by any National Sports
Federation/ Association recognized by the All India Council of

30
 Sports and approved by the Ministry of Education.
(ii)In respect of events of national importance when the sporting
event in which participation takes place, is held on an inter-state,
inter-Zonal or inter-circle basis, and the Government servant
concerned takes part in the event in a team as a duly nominated
representative on behalf of the State, Zone or Circle as the case
may be.
This concession is not to be allowed for Government Servants who
take part only in their personal capacity and not in a representative
capacity.
(GOI.,MHA Lr.No.46-7-50-Ests.dt.05-04-1954 as substituted by OM No.46/
7/59 Ests.(z)(A) dt.01.06.1960.)

The concession of Special Casual Leave subject to the conditions

mentioned on GOI, MHA, OM No.46/7/50 -Estt. dated 05-04-1954 has been
extended to such of the employees working in Accounts Department who
are required to participate in the All India Accounts Tournaments
conducted on zonal and Inter-Zonal level as well as in the other sporting
events on national/ international importance provided the maximum leave
admissible for participating in sporting events on all account does not
exceed the period of 30 days in a calendar year.
(C&AG No.2150-NGE.I/102-78/dt.22-06-1981)
Note: A list of Federations/Associations which select members to participate in
International sporting events is given in Annexure -III. These
Federations/Associations can be consulted to determine whether an y event is
of a national or international importance.
(CAG’s Lr.No.1881 NGE.I/34 -68 dt.12.08.1968)

As per Admn.I Circular dated 26-03-2012, sports persons are

required to give an undertaking that he/she would complete back log
work, if any, due to his/her absence from duty for participating in games/
practice/ tournaments by sitting late hours or attending the office on
Saturday/ Sunday/ Holidays and respective BO/AAOs should also certify
that there is no immediate pending work in his/her unit and forwar d the
same in prescribed proforma to Welfare Section for further necessary
action.

2.37 Special Casual Leave for a period not exceeding ten days in any one
calendar year, may be allowed to a Government servant taking part in the
Inter-Ministerial or Inter-Departmental tournaments and sporting events
subject to the conditions given below. The period of absence in excess of
ten days should be treated as regular leave. For this purpose Government
Servants may be permitted as special case to combine special CL with
regular leave but not with ordinary CL.
The grant of special casual leave is subject to the following conditions:
31
(a) It will be admissible only for participation in Inter -Ministerial or
Inter-Departmental tournament and sporting events.
(b) the concession will be admissible only for those sporting events
which have been recognized by Government and will normally be
limited to tournaments, etc., sponsored by recognized
Sports/Recreation Clubs of Government employees.
(c) only those Government servants who have been duly nominated by
recognized sports/recreation clubs and specifically permitted by
their offices to participate in such events will be entitled to special
CL.

(d) the limit of 30 days special casual leave in any one calendar year
referred to in GOI., Memo No.46/7/50. Estt. dated 05 -04-1954
should not be exceeded even if the Government servants
participate both in sporting events of National or International
importance and inter-ministerial or inter-departmental events in
the same calendar year.
(GOI., MHA OM.No.46/20/54-Estt(s), dated 16-06-1958 forwarded with
CAG’s Endt. No.1573-A/168/58, dated 25-07-1958 and CAG’s Lr.No.2496
NGE.I/20-60, Pt.II dated 09-12-1960)
Note: Pre-selection trial to select All India Players for such tournaments is not
covered by the orders above. As such no special casual leave should be
granted for absence due to pre -selection trails which are held for selecting All
India Players, for their participation in inter -ministerial/Inter-Departmental
tournaments.
(GOI., MHA.,OM.No.46/15/67, Estt (A) dated 01 -01-1968 received in CAG’s
Endt. No.77 NGE.I 19-66 (I) dated 10-01-1968)

2.38 Saturdays/Sundays/Holidays intervening the period of special

casual leave admissible for sporting events are counted as special casual
leave and these are not excluded for the purpose of sporting events. GOI.,
OM No.6/3/59-Estt (A), dated 20-08-1960 which envisages that public Holiday and
weekly off falling within the period of ordinary casual leave should not be counted
has not been extended to the grant of special casual leave.

There is no objection to prefixing and/or suffixing of Saturdays,

Sundays and other Public holidays with special casual leave admissible for
the above purpose. In a case where special casual leave is combined with
regular leave the Saturdays, Sundays and Public Holidays thus intervening
the two kinds of leave will have to be counted as special casual leave if it
is due, otherwise as regular leave if special casual leave is not due.
(CAG’s Lr.No.1361-N.G.E.I/19-66-II, dated 30-05-1968)

32
Special casual leave for cultural activities
2.39 Government of India have decided to extend the concession
granted in OM No.46/20/54-Estt (A) dated 16-6-1958 to those
Government servants also who participate in cultural activiti es like dance,
drama, music, poetic symposium, etc., of an All India or Inter State
character organised by the Central Secretariat Sports Control Board or on
its behalf subject to the overall limit of 30 days referred to in para 1(d) of
that OM (vide para 37 of this chapter). Special Casual Leave will not be
admissible for practice or participation in Cultural Activities organized
locally. These orders take effect from 1-3-1969.
(GOI, MHA OM No.27/3/68 Ests.(B) dt.28 -6-1969 and even No.7-5-1970)
Special Casual Leave not exceeding 15 days in any calendar year
may be granted to Government Servants, who participate in dancing and
singing competitions organised at regional, national or international level
by Government of India/Government sponsored bodies.
Special Casual Leave will not be admissible for practice in connection with
such cultural activities.
(GOI, Min. of Per.,PG &Pen., (Dept. of Per.,& Trg.,) Lr.No.28016/1/87 -
Estt.(A) dt.9-9-87 received in C&AG Lr.No.1149 -Accounts I/65-87/III-
87(195) Dt.20-11-87.

Special casual leave for mountaineering expeditions:

2.40 (a) Special Casual Leave not exceeding 30 days in any one calendar
year, may be granted to Government servants participating in
mountaineering expeditions subject to paragraph 41 of this chap ter and
also to the following conditions.
(i) the expedition has the approval of the Indian Mountaineering
Foundation; and
(ii) there will be no change in the overall limit of 30 days of special
casual leave for an individual Government servant for one c alendar
year for participating in sporting events of national and
international importance.
(b) The period of absence in excess of 30 days should be treated as
regular leave of the kind admissible under the rules applicable to the
persons concerned. For this purpose Government servants may be
permitted, as a special case, to combine special casual leave with regular
leave.
(GOI., MHA OM.No.27/4/68 Estt.9(B) dated 6 -9-1969 received under CAG’s
Endt. Lr.No.104 Accounts/73 -69 dt.12-9-1969)

Special casual leave for attending coaching camps:

2.41(i) In the case of Central Government servants who are selected only
as sports men/sports women for participating in sporting events
33
 on national/international importance the period of the actual
days on which they participate in the events as also the time
spent in travelling to and from such tournaments/meets may be
treated as duty. Further if any pre -participation coaching camp is
held in connection with the above mentioned events and the
Government servant is required to attend the same, this period
may also be treated as on duty. Consequently the existing
provisions regarding grant of Special Casual Leave for the purpose
mentioned in these items may be treated as cancelled.
(ii) The quantum of special casual leave for a period not exceeding 30
days in a calendar year allowed to central Government employees
for the following purposes will cover also their attending the pre -
selection trials/ camps connected with sporting events of
national/international importance.
(a) attending coaching or training camps under Raj Kumari Amrit
Kaur coaching scheme or similar All India Coaching or Training
Schemes.
(b) attending coaching or training camps at the National Institute
of sports Patiala.
(c) participating in mountaineering expeditions.
(d) attending coaching camps in sports organized by National
Sports Federation/Sports Boards recognized by All India
Council of Sports and
(e) participating in trekking expeditions
(iii) The Central Government Employees who are selected for
participating in sporting events of National/International
importance within India may be allowed to travel by First class
by train. In the case of events of International Importance held
outside India they may be entitled to travel by economy class by
air.
(Para 3(iii) of the OM No.6/1/85 - Estt. (Pay-I) dated 16-7-1985 read with
CAG’s Lr.No.326-NP/Sports/11-95 dated 28-06-95)
(iv)(a) The number of increments to be awarded for achieving
excellence in National events should be laid down at a scale
lower than for excellence in International events, say one
increment for National level and two increments for
International events.
(b) The total number of increments to be awarded to an individual
should not exceed five in his/her entire career.

(c) The increments so granted would continue to be drawn at the

same rate till retirement and would count for the purpose of

34
 retirement benefits but not for pay fixation on promotion on
the analogy of incentive increments awarded for promoting
small family norms.

(d) The Rate of increment is the lowest in the revised scale with
effect from 1.1.86 corresponding to the pay scale of the post
against which the individual had earned the personal pay in
the pre-revised scales of pay.

(GOI., Min.,Per., PG&Pen., Dept., of Per.,& Tr g., No.6/1/85-Estt.(Pay-I)

dated 7-11-1988.)

An individual sportsman/sportswoman participating in National/

International events will be treated as showing excellence if he/she
achieves first, second or third position in the event. If such tournaments
recognised by various Federations are given the status of National level
then only the tournaments organised by the CSCS will be treated as having
National importance since advance increments are due to be granted
under FR-27 the authority competent to grant advance increments will be
defined under FR-27.
(GOI., Dept., of Per.&Trg., Lr.No.6/2/85 -Estt. (Pay.I) dated 2nd July 1986
forwarded by CAG in Lr.No.502 -Accounts I/101-85-II-86 (83) dated 24th
July, 1986).

The All India Services tournaments conducted by various State

Governments on behalf of Central Govt. services sports board are of
National importance and employees participating in such tournaments
would be eligible to be treated as on duty. The TA/DA would be paid by
the respective office where the employee is working.
(GOI., Min., of Per.,& P.G.,& Pen., Central Civil Services Board letter No.File
No.20-8-85-CCSSB dated 6-6-86)

If an individual Government servant participates in all the events

including cultural activities like dance, drama, musi c and poetic
symposium etc., of All India or Inter State character organised by the CSS
CB or on its behalf and inter ministerial or inter departmental
tournaments held in or outside Delhi for which special casual leave not
exceeding 10 days in one calendar year is admissible, he is not to be
allowed any special casual leave in excess of 30 days in a year.
Government servants who are selected to attend coaching camps in
sports organised by the National Federations Sports Boards recognised by
the All India Council of Sports Ministry of Education and Youth services
may also be granted special casual leave not exceeding 30 days in a year.
Government servants who are selected to attend coaching camps in sports

35
organised by the National Federations Sports Boards recognised by the All
India Council of Sports Ministry of Education and youth services may also
be granted special casual leave not exceeding 30 days in a year.
(GOI Cabinet Secretariat Dept., of Per. OM No.27/3/70 Est.(P) dt.14 -6-1971
received in CAG’s Endt. No.813 Accounts/73-69 dt.25-6-1971)

Special casual leave in connection with territorial Army/Air force/ Air

defence reserve:
2.42 Period of absence from duty of civilian Govt. Servants occasioned
by their interview/ Medical Examination, etc., in co nnection with their
joining the Territorial Army/Auxiliary Air Force/Air Defence Reserve
should be treated as special casual leave.
(GOI., MHA.OM.No.F.47/7/58. Est.(A), dated 29 -12-1960)

2.43 When Civil Government Servants are called for training in the
Territorial Army/ Defence Reserves/ Auxiliary Air Force the period spent
by them in transit from the date of their relief from civil posts to the date
on which they report to Military Authorities and vice -versa should be
treated as special casual leave.
(GOI., MHA OM.No.86/15-64 Ests.(B) dt.15-6-1965 forwarded in CAG’s
Endt. No.1421 NGE I/216 -65 dt.1-7-1965)

For joining home guards

2.44 In the case of Government servants permitted to join the officially
sponsored auxiliary police organization such as Home Guard, national
volunteer corps Prantia Raksha Dal, etc., the period of their training and
duty as Home Guards etc., will be treated as special casual leave.
(GOI MH. OM.No.25/1/49/Ests. dt.10 -1-1949 and their UO No.61 -63 Ests(A)
dt.4-1-1963 recd. with CAG’s UO No.2408 W.G.E.II/345 62 dt.31 -12-1962)

Grant of permission to join civil defence services:

2.45 The government servants who join as volunteers in the civil Defence
Service have to play an important and useful role in the life of the
citizens. Such of the Government servants who are holding key posts may
not be permitted to join the service.
Generally the normal period of training would be outside office
hours. The Government servant who is enrolled as a member of the Civil
Defence Service is required in emergency under the CD Service Rules 1962
to perform any duty during office hours, the period of absence have to be
treated as special casual leave. The Government servants are also
permitted to receive in addition to their civil pay such allowance s as may
be prescribed under the rules ibid.
These rules are not applicable to Government servant desiring to

36
join on whole time paid basis. Such Government servants would be sent
on deputation basis if they are permanent and other individual cases may
be examined on its merit.
(GOI., MHA OM No.47/7/63 Ests.(A) dt.23 -5-1963)

2.46 The absence from civil posts during the period of Annual training
with the Air Force as a member of the Auxiliary Air Force will be treated
as special casual leave.
(GOI MHA OM.No.47/2/55 Est.(A) dt.24 -10-1957 forwarded with CAG’s
Endt. No.4091 NGE.II/423 -56 dt.13-11-1957)

2.47 Special Casual Leave for a maximum period of 15 days including the
transit time in both ways may be granted to Ex -Servicemen (boarded out
of service and re-employed as civilians) appearing before the Medical
Reserve Board for reassessment of their disability.
(GOI MHA DO.M.11(5)65/d(cicv.II) DT.10 -10-1966)

2.48 Special Casual Leave may be granted to Central Government

servants, who having joined the Lo k Sahayak Sena have won certificates of
Merit and are required to participate in the Republic Day parade held
annually in Delhi.
(i) for a period not exceeding 14 days required for their stay in Delhi
in connection with participation in the Republic Day parade; plus
(ii) for the minimum period required for their journey from the
Headquarters of the Government servants to Delhi and back.
(GOI MHA OM.N.46/5/58 Ests(A) dt.20 -6-1958 forwarded with CAG’s Endt.
No.1427-A/261-58 dt.7-7-1958 case 3-50)

Special casual leave in connection with St. John Ambulance Brigade

2.49 Government servants, who are permitted to join the St. John
Ambulance Brigade, should ordinarily be required to undergo the
necessary training, etc., out of office hours. In case, however whe re this
is not possible there will be no objection to the period of training etc.,
being treated as casual leave to the extent of such leave is due and to the
extent such leave is not due, as special casual leave. It should be made
clear to the staff who are the members of the brigade that the Govt. of
India will not be responsible for any risks, injuries, damages or other
consequences arising out of or during the course of the membership
training with the Brigade.
(CAG’s Endt. No.850 NGE.I/233 -53 dt.28-4-1954)

2.50 The period of absence of these Government servants who

participate in the Republic Day parades held annually and reharsals
connected therewith in their capacity as members of the St. John’s

37
Ambulance Brigade should be treated as special casual leave and not
counted against the ordinary casual leave admissible to such Government
servants.
(GOI MHA Lr.No.46/955 Ests.(A) dt.27 -10-1955 forwarded with CAG’s
Endt. No.2229 NGE/192-55 dt.12-11-1955)
2.51 Special casual leave not exceeding three (3) days per annum may be
allowed to Government servants who are members of the St. Johns
Ambulance Brigade, to cover their absence on any special duties that may
be assigned to them by the Brigade provided that -
(i) such duties are performed during office h ours on working days; and
(ii) if the duties so performed extend only to half -a-day only half day’s
special casual leave should be allowed.
(GOI Cab. Sectt.(Dept. of Pe., Lr.No.F.27/5/70 Ests(B) dt.12 -1-1971
endorsed in CAG’s Lr.No.274 Accounts/213 70 dt. 25-2-1971)

Special casual leave in connection with meetings of co -operative

societies
2.52 (a) The members, delegates of members, managing committee
members and office bearers of co-operative societies (formed exclusively
with Central Government Employees) whether within their headquarters
or outside the headquarters of the societies, may be granted special
casual leave up to a maximum period of ten days in a calendar year plus
the minimum period required for the journeys to attend such meetings.
In respect of those employees who are members, office bearers etc., of
such cooperative societies and who are posted at the same place as
Headquarters of the cooperative societies, may be granted special casual
leave as above subject to the following conditions.
(i) Special Casual Leave should be granted only to cover the actual
period of unavoidable absence and subject to exigencies of work. If
the absence will be in the forenoon or in the afternoon as the case
may be then special casual leave may be granted for h alf a day only
to cover the actual period of absence.

(ii) The Government servant should furnish certificate from the

cooperative society concerned to the effect that he actually
attended the meeting indicating the time and duration of the
meeting.

(iii) The grant of special casual leave under this OM would be subject to
all other conditions laid down in the Ministry of Home Affairs OM
No.46/22/63 BHA dated 14-1-1964.

(GOI MHA OM.No.46/22/63-Ests(A) dt.14-1-64 read with GOI MHA., Dept.,

38
 of Per., & Adminve., Reforms OM No.28016/1/84 Estt(A) dt.19 -1-64).

(b) Members of co-operative societies, whose bye-laws provide for

attending annual general meetings/special general meeting through
delegates of members will not be eligible for special casual leave and in
such cases, only the elected delegates will be eligible for this special
casual leave. However if the members are required to participate in any
meetings outside the headquarters of the society for the purpose of
electing their delegates, they may be grant ed special casual leave.
(c) The power of granting special casual leave under these orders will
be exercised by Heads of Department as defined in SR.2(10) in the case of
Government servants under the administrative control and by the
Ministries of the Government of India in other cases.

(d) Special Casual Leave, under these orders will be allowed to be

combined with ordinary casual leave only and not with regular leave.
Saturdays, Sundays and holidays intervening the period of special casual
leave will not be ignored but will form part of Special Casual Leave.

(GOI MHA OM.No.46/22/63 Ests.(A) dt.14 -1-1964 received in CAG’s Endt.

No.163 Accounts/365-63 dt.30-1-1964)

Special casual leave for departmental promotion examination

2.53 Special Casual Leave may be granted to Central Government
servants who are eligible to appear at Departmental promotion
Examinations which are neither obligatory nor entail a condition of
preferment in Government service. Special casual leave will not, however,
be admissible to departmental candidates for appearing at the
competitive examinations held by the UPSC e.g., Combined Services
Examination, Stenographers Examination, LDCs Exam, Assistants
Examination, etc., for direct recruitment. Special casual leave for
departmental promotion examination will cover the actual duration of the
examination concerned plus the minimum period required for the journey
to and from the examination centre nearest to the headquarters station
where such Examination is held outside the Headquarters.
(GOI MHA OM.No.46/26/63 Ests(A) 2 -12-1963 received in CAG’s Endt.
No.2033-Accounts/292-63, dt.16-12-1963)

Special casual leave for donating blood

2.54 Government servants, who donate blood to a recognized Blood
Bank, on a working day is entitled to special casual leave for that day.
(GOI MHA OM.No.46-11.56. Ests(A) dt.8-10-1956 recd. in CAG’s Endt.
No.1894 NGE. I/208/56 dt.23 -10-1956)

39
Special Casual Leave for the various Family Welfare Schemes:
2.55 The grant of special casual leave to a Government serva nt who
undergoes sterilization operation (vasectomy or salpingectomy) should be
limited to the actual period recommended by the Medical Attendant who
conducts the operation but not exceeding 6 days.
(GOI MHA OM.No.46/3/59. Ests.(A) dt.6 -10-1959 read with GOI, Min. of PPG&P
(Dept. of P&T) OM No.28016/02/2007 -Estt(A) Dated 4 t h January, 2008)

2.56 (a) Special casual leave not exceeding 10 days may be granted
to female Government servants who undergo non -puerperal
sterilisation (i.e. an operation for sterilization done at a time other
than 2 to 5 days after the delivery)
(GOI MHA OM.N.46/266 Ests.(A) dt.16 -6-1966 forwarded in CAG’s Endt.No.771
Accounts. 55-66 dt.25-6-1966 read with GOI, Min. of PPG&P (Dept. of P&T) OM
No.28016/02/2007-Estt(A) Dated 4 t h January, 2008)
(b) A regular non-industrial Central Government male employee, whose
wife undergoes a non-puerperal tubectomy operation, may be granted
special casual leave up to 5 days. This will be subject to production of a
medical certificate from the doctor who performed the operation to the
effect that the presence of the Govt. servant is essential for the period of
leave to look after the wife during her convalescence after operation.
(Authority: OM No.27/23/71 STs.(B) dated 18 -9-1971 from the GOI, Cabinet
Secretariat Dept., of Per., communicated through the CAG’s letter No.1230
Accounts/122.71, dt.4-10-1971read with GOI, Min. of PPG&P (Dept. of P&T) OM
No.28016/02/2007-Estt(A) Dated 4 t h January, 2008)
2.57 In cases where the Government servants having unde rgone
Sterilisation operation (Vasectomy or Salpungectomy) could not recover
within the prescribed period of special casual leave admissible owing to
the operation turning septic the Head of Departmental/Office concerned
may grant casual leave or regular leave applied for by the Government
servant when leave in excess of the admissible special casual leave has
been recommended on medical advice and a medical certificate from the
appropriate medical authority under the leave rules applicable to
Government servant in support of the leave is produced. In no case
special casual leave should be allowed to be combined with casual leave
as well as with regular leave at one time. Special casual leave should be
combined either with casual leave or with regular leav e in such cases.
(GOI MHA OM No.46/6/65 Ests(A) dt.24 -6-1965 recd. with CAG’s Endt.
No.329-Accounts/65-66 dt.5-3-1966)

2.58. Special casual leave cannot be granted or combined with ordinary

casual leave or regular leave in cases in which Government serva nts
undergo sterilisation operation while on regular leave.
(CAG’s Lr.No.1525 A.55-56 dt.18-10-1968)
40
 2.59. All regular non-industrial Central Government women employees
may be granted special casual leave on the day of IUCD insertion under
Family Planning Scheme.
(GOI MHA OM.No.46/1/67 Ests.(A) dt.28 -1-1967)

The period of Special Casual Leave admissible for the various Family
Welfare Schemes is as under:
Purpose Admissibility
Male Government Servant
(i) Vasectomy 5 Working Days
(ii) Vasectomy for second time due to failure of 5 Working Days
the first operation
Female Government Servants
(i) Puerperal Tubectomy/ Non -Puerperal 10 Working Days
Tubectomy (including laparoscopic method)
(ii) Puerperal Tubectomy/ Non -Puerperal 10 Working Days
Tubectomy for second time
(iii) Salpingectomy after Medical Termination of 10 Working Days
Pregnancy (MTP) – Not admissible when, after
Salpingectomy operation alont with medical
termination of pregnancy, facility of maternity
fleave for six weeks under Rule 43 of CCS (Leave)
Rules, 1972 is availed
Post Sterilization Complications
Non-Hospitalization:
Post-Vasectomy complications Commuted leave to be
granted if necessary as
complications requiring
hospitalization are of
minor nature, which do
not call for additional
special casual leave.
Male Government Servants
When wife undergoes puerperal / non -puerperal 3 Working Days
tubectomy including sterilization performed through
laparoscopy for the first time or the second time

There will be no change in the other conditions for grant of

Special Casual Leave for the above purposes. The period of Special Casual
Leave for the following purposes remain unchanged:
(a) Post Sterilization Complications: in case of Hospitalization;
(b) Female Government Servants: when their husbands undergo
vasectomy operation;
(c) Re-canalization operation.
These orders will take effect from the date of their issue.
(GOI, Min. of PPG&P (Dept. of P&T) OM No.28016/02/2007 -Estt(A) Dated 4 t h
January, 2008)
Regular Leave
2.60 The following rules regulate the conditions under which such leave
may be granted to and availed of by the office establishment. In
41
sanctioning leave, Branch Officers are required to exercise their discretion
with due regard both to the requirements of the office and to the
reasonable interests, of members of the Establishments.
(a) Any member of the establishment, who absents himself from duty
without the definite approval of his Branch Officer, does so at his own
risk. He cannot assume that leave will be sanctioned to cover his absence
as a matter of course.
(b) Absence from duty in anticipation of formal permission or of formal
grant of leave may be necessitated by serious illness or accident which
renders it unsafe or impracticable for the employee to attend duty until
sanction is accorded. In such cases, the authority who has power to
sanction the leave will grant such leave as is admissible on production of
proper evidence of its necessity including, where necessary, a certificate
from the Authorized Medical Attendant regarding the seriousness of the
illness which does not enable the official to attend office even for the
purpose of handing over charge. The official concerned should, however,
attend office as soon as he is in a fit condition to do so and hand over
charge.
(c) In other cases the nature of the indisposition, etc., may be such
that an employee can reasonably be expected to continue to attend to his
duties for the short time necessary to enable his application for leave to
be considered and sanctioned and for his relief to be rearr anged. If he
does not do this, but absents himself unnecessarily from duty in
anticipation of sanction, he must clearly understand that he is liable to be
treated as absent without leave and dealt with accordingly.
(d) Member of the staff should, before a vailing of leave, hand over the
work of their seat to the successor or the AAO in urgent cases i.e., give in
writing the stages of work in their seat in regard to correspondence,
posting, filing, etc. Failure to do so will entail delay in the grant of lea ve
apart from disciplinary action as may be found necessary in each case.
(e) Assistant Accounts Officers of Sections concerned should furnish on
the application for leave a certificate regarding the state of work of that
seat of which the member was incharge, indicating clearly the extent of
arrears, if any, and whether the member has handed over charge of his
seat (if he has stayed away in anticipation) and whether he is responsible
for the arrears, so as to enable the DAG/Sr.DAG(A) to deal with the case
suitably.

(f) Branch Officers should ensure that the responsibility of the

members in this behalf is brought home to them and that cases of non -
observance are promptly reported for disciplinary action.

42
Note: Whenever a Branch Officer wants to grant leave t o any member of the staff
under them they should so arrange that no arrears, crop up on that account.
The Senior Accountants/Accountant who takes leave should be required to
complete the item left over by him, on his return from leave by sitting late, if
necessary.
(OO No.TM/64-C/165, dated 2-7-1964)
2.61. Members of the staff who were sanctioned leave by Branch Officer
without any substitute being posted in their places, should report
themselves to the concerned Sections. Others for whom substitutes are
posted by the respective groups, should report themselves to those
groups. But Administration I should also be consulted before admitting
the staff to duty on return from leave in the following cases:
(a) Where leave was not sanctioned and the Government servant had
stayed away from duty;
(b) Where leave had been availed of in excess of the amount of leave
originally granted to the individual;
(c) In all cases where the Government Servant returning to duty is
neither permanent nor Quasi-Permanent and the period of absence
exceeds three months irrespective of the fact whether sanction to leave
was obtained or not.
(1) The joining report of the individual should also contain full
particulars of the date of commencement of absence,
(2) whether leave was sanctioned and
(3) whether any application for extension of leave of absence was
made and the date of such applications.
(E.B. Circular E.B. I/5 -8/70-71/314, dt.14-7-1970)
2.62 (a) Rule 32 of CCS (Leave) Rules, 1972, provides that unless the
President, in view of the exceptional circumstances of the case otherwise
determines no Government servant who is not in permanent employ shall
be granted extraordinary leave on any one occasion in excess of certain
limits mentioned in Clause (2) of that Rule.
(b) It is irregular on the part of any temporary Government servant to
absent himself from duty without the sanction of the competent
authority. Where the leave applied for exceeds the limits prescribed in
this rule, it is the responsibility of the official to ens ure that he applies to
the competent authority in time through proper channel stating the full
reasons therefor and obtain his orders. In case the official is asked to
rejoin duty within a specified period, he will do so failing which action
under CCS (TS) Rules, 1965, or CCS (CCA) Rules, 1965 may be resorted to.
In this context, it is necessary that unauthorized absence of officials is
taken up immediately as and when each occasion arises. As and when
each case exceeding a period of 15 days arises, a rec all Memo, in the form
prescribed should be issued to the official concerned by Registered Post
43
Acknowledgement due by the concerned Branch Officer and in case there
is no response within 30 days, the case along with the office copy of the
recall Memo and acknowledgement should be transferred to Admn -I
section within 45 days from the date the official stayed away for further
action. Instead of reporting for duty if the official concerned sends a
representation or applied for leave, the leave application indi cating
eligibility may be put up to the authority competent to sanction leave for
his orders.
(c) Administration I section will, in all cases of temporary official
initiate such action under CCS (CCA) rules 1965 or CCS (TS) Rules, 1965 as
may be necessary before the expiry of the maximum period of
Extraordinary leave that can be granted to a temporary Government
servant so that no case arises for regularization of such period as may fall
in excess of the maximum permissible period of extraordinary leave t hat
can be granted to such officials. In the case of quasi permanent and
permanent Government servants, each case will be reviewed on its merits
for further action.
(d) If the official desires to report for duty before final orders are
issued on his unauthorized absence, he may be permitted to do so, in
consultation with Administration I in all cases where a report has been
sent to Administration I as contemplated in this order.
(OO No.EB-I/C.R 3-18/73-74/614, dated 15-2-1974)
(e) PAG has observed that, on occasion, officials deputed for outside
duties/ training/ sports activities etc., and those who are sanctioned
leave, do not report for duties on the expiry of approved period. It will be
the responsibility of the concerned employee who is unable to rep ort for
duties for reasons beyond his/her control to immediately inform his
Branch Officer/ Group Officer of his inability to rejoin duties and it will be
the responsibility of the concerned Branch Officer/ Group Officer to
immediately report this matter t o the DAD (Admn) and Secretary to the
PAG (A&E). Any failure will be viewed seriously.
(DAG(Admn.)/A&E/Sectt/Circular dated -03-2011)
(f) The staff members of the office are informed that when the official
permitted to proceed on leave, he/she should fu rnish leave address to the
AO/BO/GO concerned along with the Mobile Number to facilitate easy
contact in case of necessity. Therefore, the PAG desired that personal
Mobile Numbers should invariably be indicated on leave application
together with the leave address of the official while proceeding on leave.
The AO/BO/GO concerned may ensure strict adherence to the
instructions.
Further the Controlling Sections have been informed vide No.

44
PAG(A&E)/Admn-I/U-IV/2010-11 dated 16-12-2010 to furnish Mobile
Numbers of the employees in Electronic form i.e., Excel sheet in order to
provide Short Message Service (SMS) to GPF Subscribers and Pensioners.
However, the information is still not forthcoming from all Sections.
Controlling Sections may take necessary actio n to furnish the requisite
information by all the Staff members at the earliest.
(PAG/Admn.I/A&E/Unit-IV/2010-11/Circular dated 03-03-2011)
(g) Child Care Leave cannot be demanded as a matter of right. Under no
circumstances can any employee proceed on CCL without prior proper
approval of the leave by the leave sanctioning authority. CCL is to be
treated like the Earned Leave and sanctioned as such. Consequently,
Saturdays, Sundays, Gazetted holidays etc., falling during the period of
leave would also count for CCL, as in the case of Earned Leave.
(GOI, Min. of PPG&P (DOPT) OM No.13018/2/2008 Estt (L) dated 18 t h
November, 2008)
(h) It has been observed that no uniform procedure is being followed by
the Groups/Sections while submitting the leave app lications of women
employees for sanction of Child Care Leave (CCL). Henceforth, as per the
PAG orders, Group Officers/Branch Officers concerned are required to
submit the leave applications for sanction of CCL with their
recommendations in the Proforma enclosed in cases where the CCL is
exceeding fifteen days. Group Officers/Branch Officers are therefore,
requested to ensure that the leave applications for CCL are supported by
the required information in the prescribed Proforma.
(PAG/Admn.I/A&E/Unit-III/2011-12/Circular dated 02-03-2012)
PROFORMA FOR SANCTION OF CHILD CARE LEAVE BY PAG
1. Name of the Government Servant:
2. Designation:
3. Mobile Number:
4. Period of Child Care Leave: From To
5. Reasons for applying for CCL:
6. Whether supporting papers enclosed
7. No. of times CCL was availed earlier during the Calendar Year:
8. Has the Government Servant given an undertaking to keep
the work up to date.
9. Is any work in arrears? If so, please give details
10 Has the Government Servant fulfilled her undertaking during
the previous availment of CCL to keep the work up to date. If
not, reasons why leave is now recommended.
11 Whether leave is recommended for sanction:
S.A.O
12 Group Officers remarks

G.O
13 Sanction of PAG
P.A.G

45
Cleanliness
2.64. General:- The following rules should be carefully observed:
(a) Furniture should be neatly arranged in the sections;
(b) Waste paper should be placed in receptacles provided for it and not
thrown on the floor;
(c) Every member of the staff should tidy up his table every evening
before he leaves the office;
(d) No files, registers or papers should be kept on the floor;
(e) Important papers and vouchers should be kept safely to avoid their
being lost or misplaced.

2.65. MTS Officials doing duty under Branch Officers or in the Several
departments will be held responsible for the cleanliness of the rooms to
which they are attached. They should every evening inform the
Chowkidar to close the room. They should them selves dust the tables,
books cases etc., and see that the sweepers have done their work
properly. Those attached to sections should remain in the Sections to
which they are attached till the last person leaves the section and should
see before leaving the office that all fans and lights are switched off. If in
any case the Assistant Accounts Officer or other members working in the
Section late, permit the MTS member to leave the office earlier, they
should invariably inform the Chowkidar to switch off the lights and fans
and close the room also at the time they leave.
(i) The MTS officials attached to Sections of the office will be
responsible for dusting the tables and chairs etc., of all the
members of the Section in the morning of each day; the recor ds on
the racks/almirahs etc., shall be dusted at least twice a week. It
should be ensured by the concerned MTS official that no dirty spot
caused by the spilling of ink etc., is left uncleaned.
(ii) The other duties of the MTS officials are as follows:
(a) to take papers to Branch Officers and Sections;
(b) to take drafts to OE Section and papers to the despatcher
and bring back the transit registers with which they have
been sent;
(iii) to place in their respective files all letters after they have b een
arranged by Accountants;
(iv) to bring stationery articles from the stationery Clerk for
distribution by the clerk -in-charge each month;

46
 (v) to stitch objection statements etc., to see that ink is supplied
whenever required, to switch off the fans and the lights when the
section closes for the day and to look to the general safety of the
articles in the section; and
(vi) to look after the general tidiness of the Section by dusting
furniture, window panes, and keeping the records of the section in
proper manner and do such other office work as is required of him
by the Branch Officer, AAO and other members of the section.

Spitting and smoking in office

2.66. Expectoration is a habit which tends to the disemination of
infectious diseases and is otherwise objectionable. AAOs are expected to
co-operate in seeing that no one spits inside the office except in the
spittoons, provided for the purpose. Smoking in the rooms is prohibited.

Inspection of the general condition of office

2.67. Accounts Officer (OE) will arrange for inspection of the general
condition of each room of the office on the first working day of each week
in such a way that the whole office is covered at the end of month. For
this purpose a register will be maintained in OE Section in the form below
and submitted to the Accounts Officer (OE) Section at the close of each
inspection. Once a month the AO (OE) himself will make the inspection
and record the results in the register which will be submitted to the
Accountant General through the Sr.DAG (Admn.) The Register will be
listed in the calendar of returns of OE.I Section under “Weekly” and
“Monthly” returns.

Date of Sections Inspector’s AO’s DAG’s AG’s

Inspection inspected remarks remarks remarks orders

2.68. Senior Accounts Officers/Accounts Officers are required to make

occasional visits to their Sections, and to make themselves personally
acquainted with the work of their AAO’s and other members of staff on
the spot.

Admission into the office premises

2.69. (i) Each member of the office will be provided with an identity
card. No member of the office will be allowed to enter the premises
47
unless the identity card is produced to the Gate Keeper.
(ii) The identity cards must be produced at the gate on demand, when
entering. Members of the office who do not produce the card on demand
will not be admitted inside under any circumstances.
(iii) If a card is lost, a duplicate should be immediately obtained from
the Accounts Officer, OE after giving a written explanation of the
circumstances leading to the loss. A sum of Rs.10 will be recovered from
the salary of the employee who is issued with a duplicate pass, when he
has lost the original.

(iv) The identity cards may be retained by the individual when they are
on tour or when they proceed on leave. If, however, they desire to leave
them in the custody of the office, they may lodge them with the AO (OE)
who will arrange to give a receipt for the same. The receipt should be
produced when the card is claimed back.

(v) Members of the office, transferred temporarily or permanently

from this office should surrender their identity cards to the AO (OE). The
LPCs, will be issued only after surrender of the identity cards.

(vi) The identity card permits only the individual specified therein to
enter the office. Any misuse of the card such as transferring it to another
or tampering with any of the particulars noted therein, will render the
individual concerned liable for disciplinary action.

(vii) Any changes in the particulars noted in the card can be carried out
only by AO (OE) who will attest such changes. The officials who are
promoted to the next higher cadre should surrender their identity cards
and obtain a fresh one. Their original cards will be restored, if they are
subsequently reverted.

2.70. Members of the office will not be allowed to attend office before 8 -
15 am on working days. In case of any urgent office work requiring their
attendance before 8-15 am or after 7-45 pm the written permission of the
Branch Officers should be obtained and produced to the Care Taker or to
the official on duty and sign the register kept in Reception Room noting
the time of entry/exit.
(O.M. I/C.12-8/73-74/00.8, dt.5-9-1973 and 0.0-0-10 dt.8.10-1973)

2.71. (a) No Section will be opened on holidays except on production of

written permission by the employees from the Branch Officer to attend
office on holidays. In addition they are required to sign in the register
maintained by the Caretaker both at the time of arrival and departure.

48
(b) The hours of the Recreation Club during holidays will be 9.15 am to
6.00 pm and on all working days 6.00 pm to 7.45 pm.
(O.M. I/Genl.C. 12-8/73-74/00.8, dt.5-9-1973)

2.72. (i) No outsider will be allowed inside the building unless permitted
by a Branch Officer. For the purposes of regulating the admission of
outsiders, a Receptionist has been posted at Gate No.I. All outsiders will
first report to the Receptionist. The Receptionist will require the outsider
to note down on a slip of paper the name of the person desiring
admission, purpose of visit and officer whom he desires to see. The
Receptionist will then arrange to send the slip to the officer concerned or
ascertain his instructions through the telephone. The outsider will be
admitted only if the concerned officer permits him to do so either by an
order in writing on the slip or by instructing the Receptionist on the
telephone.

(ii) No outsider will normally be allowed to enter the office premises

for meeting any of the non-gazetted personnel of the office. Persons
desiring to meet any of the non-gazetted members will be allowed to see
them only in cases of urgent necessity. Such persons will have to remain
in the room of the Receptionist and the particular individuals whom they
desire to meet should be sent for from the sections.

Principles and practices that should govern the relation between MPs/
MLA’s and Government servants
2.73. (1) The principles and practices that should govern the relations
between members of Parliament and of State Legislat ures and
Government servants are contained in the subsequent paragraphs:

(2) The two basic principles to be borne in mind are

(i) that Government servants should show courtesy and
consideration to members of Parliament and of State Legislatures
and
(ii) that while they should consider carefully or listen patiently to
what the Members of Parliament and of State Legislatures may have
to say, they should always act according to thier own best
judgement.
(3) It should be the endeavour of every officer to help the Members of
Parliament and of State Legislatures to the extent possible in the
discharge of their important functions under the Constitution. In cases,
however, where an officer is unable to accede to the request or
suggestion of a Member, the reasons for his inability to do so should be
courteously explained to the Member.
49
(4) It is realized that many officers have very heavy public duties and
responsibilities and if they are to function effectively, they should be
permitted to plan out their day’s wo rk with some care and adhere to the
plan. An officer should feel free to set apart some hour when he can
refuse to meet visitors without being considered guilty of discourtesy,
lack of consideration and the like. He should, however, set apart some
time every day when anybody can see him and within these hours and also
during other office hours in which he is to meet visitors, he must give
priority to Members of Parliament and of State Legislatures except when a
visitor has come by previous appointment and a Member of Parliament or
of a State Legislature has come without an appointment. In such a case he
should see the Member of Parliament or of a State Legislature
immediately after he has met the visitors who had come by previous
appointment. Any deviation from an appointment made with a Member of
Parliament or of a State Legislature or indeed with any other person must
promptly be explained to the Member concerned so that the least
possible inconvenience is caused to him and fresh appointment should be
fixed in consultation with him.
(5) When a Member of Parliament or of a State Legislature comes to
see him, an officer should rise in his seat to receive the Member and to
see him off. Small gestures have symbolic value and officers should,
therefore, be meticulously correct and courteious in their dealings with
Members of Parliament and of State Legislatures.
(6) Similarly, seating arrangement at public functions should receive
very careful attention at all times and it should be ensured that there is
no room for any misunderstanding on this score. The position of
Members of Parliament has been clearly brought out in the Warrant of
Precedence approved by the President. M.Ps appear at Article 30, above
officers of the rank of full General or equivalent, Secr etaries to the
Government of India, etc. The instructions appended to the Warrant of
Precedence also lay down that when Members of Parliament are invited
en bloc to major State functions, the enclosure reserved for them should
be next to the Governors, Chief Justice, Speaker of the Lok Sabha,
Ambassadors, etc. A further provision in the instructions is that Members
of State Legislature who, owing to their presence in Delhi, happen to be
invited to State Functions should be assigned rank just after Members of
Parliament. To avoid inconvenience to Members of Parliament and of
State Legislatures who may come late, the block seats meant for them
should be kept reserved till the end of the function and should not be
occupied by other persons, eventhough they m ay be vacant. The seats
provided for them should be at least as comfortable and as prominently

50
placed as those for officials.
(7) Letters received from Members of Parliament and of State
Legislatures should be acknowledged promptly. All such letters shou ld
receive careful consideration and should be responded to an appropriate
level and expeditiously. The officers should furnish to Members of
Parliament and of State Legislatures when asked for, such information or
Statistics relating to matters of local importance as are readily available
and are not confidential. In doubtful cases instructions should be taken
from a higher authority before refusing the request.
(8) While the official dealings of Government servants with Members
of Parliament and of State Legislatures have to be regulated as stated in
the previous paragraphs it is necessary to invite the attention of
Government Servants to what is expected of them in their individual
capacity in respect of their own grievances in the matter of conditions of
service. Under the relevant Conduct Rules governing them, Government
Servants are prohibited from bringing or attempting to bring any political
or other influence to bear upon any superior authority to further their
interests in respect of matters pert aining to their service under the
Government. Therefore, a Government Servant is not expected to
approach a Member of Parliament or of a State Legislature for sponsoring
his individual case.
(GOI Cabinet Sectt. Dept. of Per., etc. O.M. Lr.No.25/19/64. Es ts(A) dt.8-
11.1974 received in CAG’s Endt. No.2315 NGE.III 59 -74 dt.25-11-1974)
Note: Branch Officers may instruct the Sections under their control that whenever
Members of Parliament and State Legislatures come to the sections, they may
be requested with courtesy to meet the Branch Officers concerned.
(EB. I/Misc/8-12/74-75/0.0.413, dated.20-3-1975)

Maintenance of secrecy of official notings, unpublished record and

documents, communications made in official confidence
2.74. Rule 11 of the Government Servant’s Conduct Rules, 1964 lays
down that a Government Servant may not communicate directly to other
Government servant or to non-official persons or to Press any documents
or information which may have come into his possession in the course of
his public duties. Retention of such documents or information by a
Government servant in his personal custody for use in furtherance of his
personal interest, e.g., in making representation to the authorities
concerned is not only objectionable but also constitutes an offence under
section 5 of the official Secrets Act, 1923. A person contravening the
provisions of the above Act renders himself liable to prosecution.
Contravention of the provisions of the Act and of the Conduct Rules can
also be dealt with departmentally under the relevant Discipline Rules and
may well justify the imposition of a suitable penalty with reference to the
51
facts and circumstance of each case.
(GOI MHA Memo. No.25/54/58 -Ests. dt.12-4-1954.)

Private correspondence with foreign embassies, e tc.

2.75. Private correspondence with Foreign Embassies/Missions/ High
Commissions should be avoided. Similarly no private or personal
correspondence on matters of an official nature should be entered into
directly with members of foreign Missions in Indi a.
(Para 2 of Annexure 1 to MHA, OM No.25/34 (S) 67 -Ests.(A). dt.22-5-1969
and GOI Cabinet Secretariat OM No.25/11/71. Ests, (A) dt.7 -7-1971
forwarded in CAG’s Endt. No.1881 -NGE III/31-71, dt.20-7-1971)
Enrolment as members of political association and pa rticipation of
Government servants in political activities
2.76. (1) According to Rule 5 of the CCS (Conduct) Rules, 1964 no
Government servant shall be a member of or be otherwise associated
with, any political party or any organization which takes part in politics
nor shall take part in, subscribe in aid of, or assist in any other manner,
any political movement or activity. Whether or not the aims and activity
of any organization are political is a question of fact which has to be
decided on the merits of each case it is, therefore, the duty of every
Government servant who wishes to join, or take part in the activities of
any association or organization positively to satisfy himself that its aims
and activities are not of such a nature as are likely to b e objectionable
under Rule 5 of the CCS (Conduct) Rules, 1964 and the responsibilities for
the consequences of his decision and action must rest squarely on his
shoulders and that a plea of ignorance or misconception as of
Government’s attitude towards the association or organization would not
be tenable. In cases where the slightest doubt exists as to whether
participation in the activities of an association or organization involves an
infringement of Rule 5 of CCS (Conduct) Rules, 1964 the Govt. servant
would be well advised to consult his official superiors.
(2) As to whether attendance by a Government servant at public
meetings organized by political parties would amount to participation in a
political movement within the meaning of the Rule referred to the
position must necessarily remain, as stated in the office memorandum
referred to above viz.
(i) that whether or not the conduct of any particular nature amounts
to participation in a political movement is a question of fact to be decided
on merits and in the circumstances of each particular case; and
(ii) that the responsibility for the Government servant conduct must
rest squarely on his shoulders and that a plea of ignorance or
misconception as to the Government’s attitude would not be tenable.

52
(3) The following observations may, however, be of assistance of
Government servant in dealing their own course of actions:
(i) Attendance at meetings organized by a political party would always be
contrary to Rule 5 of CCS (Conduct) Rules, 1964 unless all the following
conditions are satisfied--
(a) that the meeting is a public meeting and not in any sense a
private or restricted meeting;
(b) that the meeting is not held contrary to any prohibitory order or
without permission where permission is needed; and
(c) that the Government servant in question does not himself speak
at, or take active or prominent part in organizing or conducting
the meetings;
(ii) Even where the said conditions are satisfied while occasional
attendance at such meetings may not be co nstrued as participation in a
political movement frequent or regular attendance by a Government
servant at meetings of any particular political party is bound to create the
impression that he is a sympathiser of the aims and objects of that party
and that in his official capacity he may favour or support the members of
that particular party. Conduct which gives cause for such an impression
may well be construed as assisting a political movement.
(iii) Government servants have ample facilities through the m edium of
the press to keep themselves informed regarding the aims, objects and
activities of the different political parties and to equip themselves to
exercise intelligently their civic rights e.g., the right to vote at elections to
Legislatures or local self-government Institutions.
(GOI MHA OM. No.25/44/49, Ests.dt.10 -10-1949)

Territorial Army
2.77. (1) It has been decided by the Government of India that, in view of
the importance of the Territorial Army for the adequate defence of the
country, Government servants, other than those holding key posts should
be allowed to join the same if they so desire and no impediments should
ordinarily be placed in the way of their joining the Territorial Army.

(2) The occasions on which members of the Territorial A rmy can be

called up for military duty are as follows:
(a) for training, to attend a course of instructions or undergo
attachment;
(b) to act in support of the civil power or to provide essential guards;
and
(c) when embodied, for supporting or supplementi ng regular forces.

53
(3)(a) As for training, there are two types of unit; Urban and Provincial.
Government servants would be eligible to join the Urban Units only.
Members of the Urban Units have to undergo two kinds of training
i.e., Recruits training of 32 days and, thereafter, annual training for
a period not less than 30 days and not more than 60 days. The
recruits training can in the case of Urban Units, be carried out on a
part-time basis in the morning or in the evening outside normal
office hours.
(b)For Annual training, the members will be “embodied” as for
supporting or supplementing regular forces, and the training will last
from a minimum period of four consecutive days depending upon
the nature of training. In cases where the annual training w ould be
required to be undergone for a period in excess of four consecutive
days prior written consent of the Accountant General before
volunteering for the additional training should be obtained. During
the period of training which will mostly be carried out outside office
hours Government servants will receive pay and allowances
according to their ranks. Military pay and allowances received by
Government servants will be in addition to their civil emoluments.
(4) Attending a course of training in the Te rritorial Army would be purely
voluntary and the prior permission of the Principal Accountant General
would be necessary before an individual gives his assent to proceed on
course and it would be quite open to the Accountant General to refuse
such a permission, if he considers this necessary in the exigencies of
service. Ordinarily, however such a permission will be granted. The
periods spent in attending a course of instruction, which will vary
according to the nature of the course will be treated as dut y in the same
way as the period spent when embodied for supporting or supplementing
the regular Forces. Persons sent on a course of training would also be
“Embodied” and would therefore be governed by the terms set out in
paras (5) and (6) below in all respects.

(5) The occasions in which members of the Territorial Army might be

called up for military duty in aid of Civil power would be very rare because
ordinarily regular troops would be available for the duty. Similarly
occasions when members of the Territorial Army would be “embodied” for
supporting or supplementing the regular forces would be when the
country is involved in an actual war. On such occasions, the absence of
the Government servants from their offices should be treated as duty for
the purpose of civil leave and pension. If a Government servant is on an
incremental scale of pay he will count his military service for increments

54
in the time scale of pay applicable to him in his civil post and also towards
civil pension, in the same way as if he had put in that period of service in
his civil appointment. As regards leave, they will continue to be governed
by the civil rules applicable to them before transfer to the military
service. Under Rule 36 of the Fundamental Rules and Article 86 of the
Civil Service Regulation, acting promotions may be made in place of
Government servants who are called up for military duty in the above
circumstances. Government servants whose rate of pay, at the time they
are called up for military duty, are higher than the military pay and
allowances to which they would be entitled in respect of Military duty,
would receive pay at the civil rates according to the “Next below” Rule
and the difference between the civil pay and allowances and the military
pay and allowances shall constitute a charge against the ordinary head of
expenditure to which civil pay of the individual concerned is debitable. At
the time of actual recruitment/commissioning any individual will be
required to report for interview or medical exami nation. The period of
absence on this account should be treated as special casual leave.
(Vide GOI MHA OM.No.F47/n/58. Ests(A) dated 29 -12-1960)

(6) As regards the position of temporary Government servant and

persons borne on work-charged establishments with reference to the
concessions referred to in para (5) above, though such persons have no
lien, in the technical sense, on the civil posts held by them and should be
considered to have vacated their posts on their embodiment in the Army,
in the wider interests of the Territorial Army, it has been decided that
these persons should be treated in the same way as permanent
Government Servants, and the concession laid down in para (5) above
should be extended to them so long as the posts in which the person s
concerned were employed continue to exist. But, if the posts held by
them are abolished, while they are on Military duty, they should be
treated to have ceased to be in civil -employment after that date for the
above purpose. As per this decision, on release from military duty all such
persons should be absorbed in the posts in which they would have
continued but for their “embodiment” subject to those posts being
available the period of absence from civil posts being treated as duty for
all relevant purposes.
(Vide MHA OM.No.25/19/49. Ests. dt.7 -7-1950 recd. under CAG’s Endt.
No.3254-NGE II/391-49 dt.5-10-1950, MHA OM.No.25/56/52 Ests. dt.23 -12-
1952 recd. under CAG’s Endt. No.414 -NGE.II/391-49 dt.19-2-1953 and MHA
OM.Nos.25/42/51-Ests dt.1-8-1961- 25/6/53 Est. dt.29-4-1953 and 25-6-
1953 Est. dt.12-9-1953 recd. under CAG’s Endt. No.399 -NGE II/391-NGE
II/49 Pt.II, dt.8-3-1954).

Taking papers home

55
2.78. Non-Gazetted members of this office are not permitted under any
circumstances, to take office papers to their home.

Prohibition of tips to MTS

2.79. The MTS are strictly prohibited from demanding or accepting tips,
or presents from officers and clerks. They are also prohibited from
circulating subscription lists in the office.

Locking of safes
2.80. Menials should not be allowed to turn the keys of safes when
locking them. The officers responsible for the locking of important locks,
should as far as possible, do the actual locking themselves, where this is
not possible, they should at least stand and look on when the locks are
put and sealed.

Undertaking of private work

2.81. Under Rule 15 of the CCS (Conduct) Rules 1964 read with paragraph
10.16 of CAG’s MSO (Admn) Vol.I, the previous sanction of the CAG should
be obtained before any Government servant is allowed to undertake, for
remuneration, the work of maintaining or supervising the accounts of an
institution. He has, however, authorized the Principal Accountant General
to exercise the power to sanction the acceptance of private work relating
to supervision and maintenance of accounts by sub -ordinates, of and
below the rank of Assistant Accounts Officers in cases where the work is
purely honorary, subject to the general conditions that it does not
interfere with their official duties or involve in any way a breach of the
Government servant’s Conduct Rules. In other cases the Principal
Accountant General is competent to accord sanction provided that if there
is remuneration, it is within his powers of sanction under the
supplementary rules issued by the Government of India and that it does
not exceed the limits prescribed in CAG’s MSO (Admn) Vol.II (vide) Note
under Item (2) of para 10.16 of CAG’s MSO (Admn.) Vol.I. The general
conditions should of course be satisfied, viz., that the work, to undertake
which permission is granted, does not interfere with the official duties of
the Government servant or involve, in any way a breach of any of the
Government servant’s Conduct Rules.

Note: As medical practice by unqualified practitioners is open to obvious ob jections,

and as Government Servants who undertake it must find it difficult to avoid
distraction from their official duties, applications for sanction to undertake to
practice any form of medical treatment should be refused. The practice of any
form of medical treatment by non -medical Government servants without
sanction is punishable as a breach of Government servants Conduct Rules.
(GOI MHA OM No. G.40/26/36/Public dt.25 -11-1936 forwarded with CAG’s
56
 Endt. No.1974-NGE/615-36, dt.18-12-1936.)

Appointment of arbitrators
2.82. Appointment of arbitrators:- In cases of arbitration arising out of
contracts entered into by Ministry of Supply
A Government servant should not as a rule be allowed to act as an
arbitrator for a private firm in a dispute arising ou t of a claim against
Government in respect of contracts for the supply of stores entered into
by purchase organisation of Government. In special cases, Government
may grant him permission to act as such.
(Authority: GOI Min. of Industry and Supply OM.No.P .122(5)/1, dt.3-10-
1947 communicated in CAG’s No.1149 -Admn. 351-47 dt.1-11-1947)

Declaration of immovable property

2.83. Details of immovable property owned or acquired by Government
servants or their dependants should be reported to the office in
accordance with Rule 18 of the CCS (Conduct) Rules 1964, as clarified from
time to time.

Every member of Group A and Group B services of IA&AD shall on

their appointment and thereafter in the months of January each year
submit immovable property returns. The re turns to be given in January
each year will show the position as on the first of January. The
statements submitted by IA&AS Officers should be forwarded to the CAG
by the end of January each year. The statements furnished by AO/AAO
whether actually working in this office or elsewhere should be
consolidated and submitted to the Principal Accountant General. The
statements will be recorded in a Secret File and maintained in the custody
of the Principal Accountant General.
Vigilance clearance shall be denied to an Officer, if he fails to
submit his Annual Immovable Property Return of the previous year by 31 st
January, of the following year
(Authority: DOPT OM No. 11012/11/2007 -Estt.(A) dated 27-09-2011)
Vigilance clearance shall be denied to an officer, i f he fails to
submit his Annual Immovable Property Return of the previous year by 31 st
January of the following year.
(Authority: DoPT OM No.11012/11/2007 -Estt.(A) dated 27-09-2011)

Insolvency and indebtedness

2.84. (a) Indebtedness impairs an employee’ s usefulness and under
certain circumstances renders a Government official liable to dismissal.
Any person who enters into pecuniary arrangements with other members
of this office is also liable to dismissal.

57
(b) Employees are warned of the risk they run of losing their
appointment if they run themselves hopelessly into debt or countersign
bills of friends. The Government of India in the Home Department in
Resolution No.100, dated the 12th January 1856 have directed Heads of
Government offices to impress upon their subordinates the discredit
attaching to a resort to the insolvency court and to warn them that such a
proceeding would be considered as itself constituting a sufficient cause
for exclusion from the public service unless it should appear that the
embarrassments of the insolvent have been the result of unforeseen
misfortunes or of circumstances over which he could exercise no control
and have not proceeded from dissipated and extravagant habits. It is not
valid reason for helpless indebtedness to show that it has been caused by
standing security for friends, the plea which is frequently put forward in
such cases. Employees should clearly understand that if they voluntarily
contract debts or obligations which they are unable to meet, they render
themselves liable to summary dismissal.

If a member of the establishment wants to file an insolvency

petition, he should make a report of the circumstances to the Accountant
General. On receipt of such report, the Accountant General should decide
upon the question of taking disciplinary action, if he considers that : -
(i) the Government servant’s efficiency has been adversely affected by
his indebtedness; and

(ii)the Government servant can no longer be entrusted with any

important and responsible public dut ies. No formal permission to
file an insolvency in a court of law would be necessary.
(CAG’s Endt. No.3761-NGE. II/235-55 (1) dt.22-9-1956)

Attachment of pay
2.85. (a) When an attachment against the pay of an employee is
received, it should be posted in the Attachment Register in Form Nos.130
and submitted through Accounts Officer (Bills) to the Principal Accountant
General for orders. A statement of liabilities on that date should be
obtained from him and submitted to the Principal Accountant General
along with this register. The details of the statement should be examined
with the previous list, if any, to know how far the employee has been able
to discharge the previous liability or has incurred new debts. The
statement of liabilities should show fo r each loan separately--
(i) the original date of borrowing;
(ii) the original amount borrowed;
(iii) the person from whom borrowed;

58
 (iv) the rate percent; and
(v) the amounts repaid and their dates of payments. The
statement should be accurate one and i f later events prove
this to be otherwise, all increments will be stopped until the
debts are completely cleared off or a certificate obtained from
the Court to that effect.
(b) The Attachment Register will be maintained by the Bills Section and
in addition to its submission with every new order of attachment, it
should be submitted for review on the 10th of each month to the
Accounts Officer for further instructions. The amount realised from the
pay of the Government servant under an attachment order iss ued by a
Court should not be sent to the Court at Government expense. The
Disbursing Officer is not, however, entitled to deduct from the salary
anything in excess of the amount prescribed in the attachment order.
Hence this amount realised under the att achment order less the
remittance charges should only be sent to the court.
(CAG’s Lr.No.T.67-Admn. II 10-37 dt.30-4-1937 vide also GOI, MHA Dept.
OM.28,35/Public dt.18-1-1938 forwarded with CAG’s Endt. No.245 -NGE.59-
38, dt.23-2-1938)
(d) The office has no discretion to alter in any way the amount of pay
ordered to be attached by a competent court and applications to
this effect must not be entertained.

Misconduct of members
2.86. AAO concerned shall bring immediately to the notice of the
Accountant General through their Branch Officers and Dy.Accountant
General for necessary action, any dis-orderly conduct, irregular habit or
insubordination on the part of any member of their sections.

Punishments
2.87. Punishments under the CCS (Classification, Control and Appeal)
Rules, 1965 can be inflicted on Group ‘C’ staff by the various
officers under the powers delegated vide section E of CAG’s MSO
(Admn.) Vol.II.

Resignation, Dismissal and Discharge: -

2.88. The detailed rules on the subject are embodied in the manua l of
establishment section. Special attention is drawn to the provisions of that
manual requiring a Government servant who may be convicted a criminal
court to inform his official superiors of the fact of his conviction and the
circumstances connected therewith and a stipulating consequences of
failure to report the same.
59
Redressal of grievances
2.89. (i) Government servants seeking redress of their grievances arising
out of their employment or conditions of service should, in their own
interest and also consistently with official propriety and discipline first
exhaust the normal official channels of redress before they take the issue
to a Court of Law.
(ii) Where, however, permission to sue Government in a court of law
for the redress of such grievances is asked for by any Government servant
either before exhausting the normal official channels of redress or after
exhausting them, he may, be informed that such permission is not
necessary.
(GOI MHA OM.No.F.25/3/59-Ests (A) dt.21-4-1959 recd. in CAG’s End t.
No.2345/ NGE.II/ 220-59 dt.21-5-1959 recd. with GOI MHA OM 25/29/63 -
(A) dt.26-11-1963 received in CAG’s Endt. No.18 -NGE.II/242-63 dt.8-1-
1964)

ANNEXURE - I
[vide para 2.11 (b)]
Guidelines for closure of Central Government offices in connection with el ections to
Parliament/State Assemblies/Local elections.
Sl. Contingency Sl. Action to be taken
No. No.
I I Facilities/Privileges to Central Govt. employees
General elections to
Lok Sabha/State (a) Holiday/closure of offices
Assemblies In connection with General Elections to Lok Sabha or a State
Assembly, a local holiday is usually declared by the State
Government on the date(s) of polling, if held on day(s) other
than Sunday or other closed holiday. When such a holiday is
declared, the Central Govt. offices located in such places
should also be closed on the polling day(s) in accordance
with the practice adopted by the State Government.
I
(b) Grant of Special Casual Leave
Every eligible voter is entitled to be registered in the
electoral roll of a constit uency in which he ordinarily
resides. In some cases, it may happen that the Central
Government employees residing, and enrolled as a voter, in
a particular place/constituency, say Delhi, (where the
election is to be held), may be employed in any office
located at some other place, say, Faridabad/Ghaziabad etc.
In such cases, the individual Central Government employees
may be granted special casual leave if this office does not
happen to be closed on that particular day, to enable him to
exercise his franchise.
II II
Bye-Elections (a) Holiday/closure of offices
State Govt. normally declares a local holiday in that
particular area/constituency on the polling day(s) if the
election is held on day(s) other than Sunday/ closed
holidays. Central Govt. offices may also follow the State
60
 practice in such cases.
II
(b) Grant of Special Casual Leave
Permissible on the same grounds/ circumstances as in the
case of general elections (of I (b) above).
In bye-elections to State Assemblies, Central Government
Offices should not be closed. It would be sufficient if only
those Central Government employees who may be placed on
election duty are permitted to absent themselves from office
on the polling days. All other employees should be given
facility to exercise their fr anchise either by way of coming
late to office or by being allowed to leave office early or a
short absence on that day, subject to the exigencies of the
service.
III III
Panchayat/Corporat The Central Government o ffices shall not be closed. The
ion/ Municipalities Government employees who are bonofide voters and desire
or other local to exercise their franchise should however, be offered
bodies reasonable facility, subject to the normal exigencies of
service, either by way of coming late to office or by b eing
allowed to leave office early or a short absence on that day.

ANNEXURE - II
(Vide para 2.17)
Instructions Regarding closure of Government offices and Industrial Establishments in
the Event of the Death of High Dignitaries.
Special Instructions

(i) On receipt of the intimation of the death of the President, Vice -President or
Prime Minister, the Ministry of Home Affairs will inform the Central Ministries and
Departments, State Governments etc. The All India Radio will also make an
announcement. Heads of offices throughout India will arrange for closure of their
offices as soon as intimation is received from the Ministry of Home Affairs or over the
A.I.R., whichever is earlier.
(ii) If intimation of the death of the President, Vice -President or Prime Minister is
received after office hours, Central Govt. offices will be closed through out India on
the following day if it is otherwise a working day.
(iii) If intimation of the death of the President, Vice -President or Prime Minister is
received during office hours late in the afternoon, offices will be closed for rest of the
day but if it is not possible to effect closure for more than three hours, Ministry of
Home Affairs may issue instructions for closing the offices on the following day also if
it is otherwise a working day.
(iv) In the event of the death of a Union Cabinet Minister, the Ministry of Home
Affairs will intimate the particular half -a-day when offices at Delhi and at the place of
the funeral may remain close.
(v) In the event of the death o f a Union Minister of State or Dy. Minister the
concerned Ministry or Dept. will determine the particular half -day when their offices
may remain closed at Delhi and at the place of the funeral. The closure should be so
adjusted to enable officers and staf f of the Ministry or Dept. concerned to pay homage
to the deceased or attend the funeral.
(vi) In the event of death of a Governor or Chief Minister of a State, the particular
half-day when the offices may remain closed will be determined by the Heads of l ocal
offices in consultation with the Chief Secretary of the State Government.

61
 GENERAL INSTRUCTIONS
(i) President
In the event of the death of the President:
(1)All offices of the Central Government will be closed throughout India on the day
on which death occurs; and
(2)On the day of the funeral.
(a) all offices of the Central Government will be closed throughout India.
(b) industrial establishments of the Central Govt. will be closed at the place
where the funeral takes places; and
(c) a public holiday under the Negotiable Instruments Act, 1881, will be
declared by the Ministry of Home Affairs at the place where the funeral
takes place, if it is not already a public holiday.
(ii) Vice-President
In the event of the death of the Vice -President, all offices of the Central Govt. will be
closed.
(a) throughout India on the day on which death occurs; and
(b) at the place where the funeral takes place, for half -a-day on the day of
the funeral.
(iii) Prime Minister
In the event of the death of the Prime Minister, all offices of the Central Government
will be closed throughout India on the day on which death occurs and also on the day
of the funeral.

(iv) Union Cabinet Ministers

In the event of the death of a Union Cabinet Minister, offices of the Ce ntral
Government will be closed.
(a) for half-a-day in Delhi; and
(b) if the funeral takes place outside Delhi for half -a-day at the place where the
funeral takes place.
(v) Other Members of the council of Minister of State or Deputy Minister of the Union
Offices of the Central Government under the direct charge of the deceased
Minister will be closed:-
(a) for half-a-day in Delhi; and
(b) if the funeral takes place outside Delhi, for half -a-day at the places where
the funeral takes place.
(vi) Governor or Chief Minister of a State:- In the event of the death of a Governor or a
Chief Minister of a State, Central Government offices will be closed:
(a) in the capital of the State concerned for half -a-day;
(b) if the death occurs at a place outside the State Capi tal also for half-a-day at
that place; and
(c) if the funeral takes place at any other place, for half -a-day at the place
where the funeral takes place.

ANNEXURE - III
(Vide Para 2.36 - Note (1))
List of the Honorary Secretaries of National Sports Federa tions/Associations
recognized by the All India Council of Sports
1. Aero Club of India, Aurobindo Marg, SafdarjangAir Port, New Delhi.
2. Archarya Association of India, C=1/5 Pandara Park, New Delhi.
3. Basketball Federation of India, No.14/A Road, Janshedpur.
4. Bridge Federation of India, 3 -6/190, Himayat Nagar, Hyderabad.
5. Indian Amateur Boxing Fed, 25 Raj Ram Mohan Roy Road, Mumbai.
6. Billiards and Snooker Fed. of India, C/o The Bengal Bonded ware, House

62
 Association, 25-Netaji Subs Road, Kolkata.
7. Ball Badminton Federation of India, Valsa Nagar, Tiruvananthapuram -695 014
8. Board of Control for Cricket in India, Vijay Nagar Colony, Briwani -125021.
9. Woman’s Cricket Association of India, 41/B Karan Nagar Extension, Jammu.
10. All India Chess Federation, 14, Fifth Cross Street , Shastri Nagar, Chennai-600
020.
11. All India Carrom Federation, 2 -Nehru Stadium, Chennai - 600 003.
12. Cycling Federation of India, Yamuna Veladrome, IP Estate, New Delhi.
13. Equestrian Federation of India, Army Headquarters, West Block, R.K. Puram,
New Delhi.
14. All India Football Fed. Netaji Indoor Stadium, Eden Gardens, Kolkata -21.
15. Indian Golf Union, Tata Centre, 3rd Floor, 43 Chowringhee Road, Calcutta - 700
071.
16. Indian Hockey Federation, Rock No.106, National Stadium, New Delhi.
17. All India Women’s Hockey, Associa tion, A/2 Janaki Devi College, Ganga Ram
Hospital Marg, New Delhi.
18. Amateur Handball Federation of India, 27, Parade Ground, Jammu.
19. KHO-Kho Federation of India, ‘Samhithe’, 7/B 14, Cross Road, Malleshwaram,
Bangaluru-3.
20. Federation of Motor Sports Club of I ndia, 14, North Cresscent Road, T.Nagar,
Chennai-600 017.
21. Indian Power lifting Fed., 40 -2/A, Suburban School Road, Kolkata -700 025.
22. Indian Polo Association, C/o President’s Body Guards, Rashtrapathi Bhavan,
New Delhi.
23. National Rifle Association of India, Room No.46, First Floor, Raghushree
Complex, Ajmeri Gate, Delhi - 110 006.
24. Softball Association of India, Rawaton Ka Bas, Jodhapur -42001.
25. Squash Racket Federation of India, C/o the Kolkata Reckets, Club Near St.
Paul’s, Cathedral, Kolkata.
26. Swimming Federation of India, 3552, Darwaja’s Khancha, Shailipur, Ahmedabad.
27. Table Tennis Federation of India, Room No.1000, Block ‘E’, First Floor, Post Box
No.282,
28. JN Stadium, Lodhi Road, New Delhi.
29. All India Lawn Tennis Association, Deepika -6, Mohan Kumaramangalam Str eet,
Nungambhakam, Chennai.
30. All India Lawn Tennis Association, Deepika -6, Mohan Kumaramangalam Street,
Nungambhakam, Chennai.
31. Volleyball Federation of India, 6, Nehru Stadium, Chennai.
32. Weightlifting Federation of India, 2/2 Bajeshipur Road, 2nd Bye Land, H owrah
33. Yachting Association of India, Room No.33, Directorate of Naval Training, C
Wing, Sena Bhavan, New Delhi.
34. Cycle Polo Federation of India, Dundlod House, Bawa Sarak, Civil Lines, Jaipur.
35. Amateur Athletic Federation of India, Room No.452, Rail Bhavan, New Delhi.
36. Amateur Athletic Federation of India, Room No.452, Rail Bhavan, New Delhi.
37. Gymnastic Federation of India, No.68, Sector -10/A, Chandigarh.
38. Àmateur Kabaddi Federation of India, 19/1030 Kheranagar, Bandra (East),
Mumbai-400 051.
39. Women’s Football Federation of India, 103, Wazeer Ganj, Lucknow - 226 001.
40. Wrestling Federation of India, C/o Indian Olympic Assn. Room No.1104, New
Delhi.
41. Indian Style Wrestling Federation, 2219, Vidyan Press, Nasik - 422 001.
42. Judo Federation of India, Sonawals Bldg. 2nd F loor, 65, Bombay Samachar
Marg, Mumbai -400 023.
43. All India Sports Council of Deaf, 8, Norhtand complex, Sri Ramakrishna Ashram
Marg, New Delhi.
44. Tennis Koit Federation of India, Room No.23, First Floor, Lalbahadur Stadium,
New Delhi.
63
 45. Rowing Federation of In dia, “Secretariat”, 9, Archibishop Mathisa Avenue,
Chennai-28.
46. Schools Games Federation of India, 54/55 Clearaments Bldg. Shimla - 171 004.
47. Indina Olympic Association, Room No.1104, Block ‘B’, JN Stadium, New Delhi.
48. Indian Mountaineering Federation, Bemto Jurex Road, Anand Niketan, New
Delhi.

List of Special Sports Organisations recognized by the

All India Council of Sports

1. Honorary Secretary, Indian Olympic Association, 10/1, Talbagan Lane, Kolkata -

17.
2. Secretary, Services Sports Control Board, Armed Fo rces Officers Mess, Rajindra
Prasad Road, New Delhi.
3. Honorary Secretary, Schools Games Federation of India, 79/2nd Main Road,
Gandhi Nagar, Chennai - 20.
4. Honorary Secretary, Railway Sports Control Board, Rail Bhavan, New Delhi.
5. Secretary, Inter University Sports Board of India & Ceylon, Rouse Avanue, New
Delhi-1.
6. Honorary Secretary, P&T Sports Control Board, P&T Board Parliament St. New
Delhi.
7. Honorary Secretary, All India Police Sports Control Board, 25, Akhbar Road,
New Delhi-11.
8. Secretary, Central Secretariat Sports Control Board, Ministry of Home Affairs,
New Delhi.

64
CHAPTER – III
System of Correspondence
Forms of Correspondence

3.1 The several forms of correspondence used by the office are as

follows:-
(i) Memorandum;
(ii) Letters including express letters printed, forms in half -margin etc.
(iii) Demi-official letters; and
(iv) Un-official reference.
NOTE: The letter form should invariably be used in addressing private non -
official persons or bodies (including application s)
(GOI Cabinet Sectt. (O&M) Division O.M.No.7/22/59/O&M dt.28.7.1959,
forwarded with CAG’s Lr.No.2626 -Admn.I/Audit/317-59, dt.11.9.1959).

Use of half-margin and other printed form:-

3.2 Certain forms have been standardised and printed to suit the needs
of the Accounts office. These should as far as possible be used. Half -
margin forms should invariably be used to call for information and
eliciting particulars in regard to items or other matters under
examination which cannot be settled unless further i nformation thereon is
obtained from the departmental offices but they should never be used to
convey orders, decisions, etc.
Note: (1) Printed acknowledgment cards should be used for acknowledging receipt
of letters received in the office.
(2) In case of letters wrongly received in this office and transmitted to the
correct address for action, correspondence with the originating office
should be on printed form SY.242 and clerical/typing labour should be
avoided.
(CAG’s Lr.No.609-O&M/30-67-XIV, dt.9.11.1972)

3.3 Acknowledgments in respect of communications received from

CAG’s office should invariably be issued within seven days of the receipt
of the letter, circular etc., pending disposal of the communications.
3.4 Acknowledgments for Secret/Confidential communication should
not go on simple open acknowledgment cards. The procedure prescribed
in respect of security classification of documents should be followed in
such cases.
(CAG’s Lr.No.724-NGE, III 150-63, dt.3.4.1965)

Method of writing office notes

65
3.5 (i) All office notes should be written on both sides of the paper, a
quarter margin being left blank for the record of the orders to be
passed by the officer to whom the note is submitted. They should
be temporately courteously expressed and written if possible in
the third person. They should be broken up into numbered
paragraphs. It may be assumed that the paper under consideration
will be read by the officer to whom it is submitted and that no
paraphrase or reproduction or verbatim extracts of it are ordinarily
necessary in the notes. A précis of its contents need be made only
when the paper is of great length and complexity.
(ii) When a note is submitted, it should, as far as possible confine itself
to-
(a) the question at issue;
(b) circumstances leading upto it, if necessary;
(c) rules and precedents bearing upon it; and
(d) suggestions for action.
(iii) Raising of relevant side issues is not prohibited but it will usually
be found convenient to start a new file for such matters. In some
cases, perusal of the paper under consideration will be sufficient
and nothing is required beyond a brief suggestion for action.
(iv) To facilitate quick disposal of cases and especially urgent cases,
personal discussion between Branch Officers, Ass istant Accounts
Officers, Sr. Accountants/Accountants who are dealing with the
case, should be freely resorted to. A draft letter or telegram, as
the case may be, should be prepared at any stage of a case, if it
appears that the consideration and disposal of the case would be
facilitated by submitting it in the form of a draft. AAOs should not
overlook the fact that there may be a case which either by its
intricate nature or by its being urgent can be dealt with adequately
by the officer. In such cases t he papers should be submitted
immediately “for orders”. It is not essential that notes be written
on all cases.
(v) In important cases, on which an officer has passed order either by
approving the suggestions made in the notes or by writing a note
of his own, but has not actually suggested the phraseology to be
employed, the draft should invariably be submitted to the officer
before issue.
(vi) The section dealing with the office note last, should see that there
is at least one blank page attached on which the officer can record

66
 his remarks.
(vii) The case which are to be seen by the Accountant General or on
which the AG is to pass orders are to be submitted by the Branch
Officers through the DAG concerned except in the case of sections
which are under the direct supervisory charge of the Accountant
General.
Method of drafting:-
3.6 (i) Drafts should be written legibly and neatly and divided into
paragraphs which should be numbered, a fresh paragraph being
allotted for every new statement or fresh argume nt. The
tendency to use unduly long sentences should be resisted. A
draft should be complete, clear and brief; complete so as to be
sufficiently intelligible in itself without reference to other
papers, clear, that is free from any ambiguities which may cloud
its meaning or necessitate further reference which might have
been easily avoided, and brief in order that its reading may
occupy the least possible time.
(ii) A draft should be written in temperate language and worded
courteously. The use of all colloquialisms and abbreviations
should be avoided. The object to be kept in view when orders
are being drafted is to express the meaning or convey the
instructions of the AG, with the utmost accuracy and as
completely and tersely as is consistent with co urtesy.
(iii) A draft should covey the exact intention of the order passed. The
language used should be clear, concise and incapable of
misconstruction. Lengthy sentences, abruptness, redundancy,
circumlocution, superlatives and repetitions whether of words,
expressions or ideas should be avoided. Communications of
some length or complexity should generally conclude with a
summary.
(Para 45(i) of Manual of office procedure of GOI)

(iv) Special care should be taken to check that in important

communications conveying decision, etc., dates, facts and other
material points are correctly mentioned.
(GOI MHA OM.No..14/6/67 Estt. (CA) Dt.22.09.1967 received in
CAG’s Endt. No.2562-TA II/363-67 Dt.4.10.1967)

(v) Indiscriminate scribbling on the margins of d rafts should be

avoided as also writing between the lines. If it be necessary to

67
 revise a draft to any great extent it is better to rewrite the
paragraphs on the next blank page than to write between the
lines. When a draft contains numerous corrections it should be
recopied before being submitted to the officer.
(vi) Reference to the number of file along with the section in which
the office copy of the letter is to be recorded, should be
indicated at the left hand top corner of the draft.
(vii) Letters should bear a subject heading. When a letter is a reply or
bears a direct reference to the letter received, the draft reply
should, normally, commence with the expression “with reference
to your letter” or “in reply to your letter”.
(viii) When a letter is in continuation of a series of correspondence
the last of which was received from the person to be addressed,
the phrase “with reference to the correspondence ending with
letter” should, as a rule be employed. On the other hand, if the
last letter was one issued by this office the phrase “in
continuation of this (or my) letter” is proper and should be used.
(ix) When an original reference is disposed of by this office after the
receipt of reminder a reference thereto should be given in the
final reply e.g., this disposes of your reminder No............
dated..............
(x) When a draft has to pass through several sections, before being
sent up to the Accountant General for approval, it should be seen
by the Branch Officer concerned and the Group Of ficer-in-charge.
Queries from one Assistant Accounts Officer to another or any
sort of unofficial discussion between AAO and a subordinate or
another AAO not specially intended for the officer should be
conducted on separate slips which should be subseque ntly
destroyed.
(xi) Figures and references should, as far as possible be embodied in
the text and not relegated to appendices or to the margins.
(xii) In the cases where audit objection or remarks are conveyed to,
or information is called for from local authorities by this office in
the capacity of principal auditor, no mention should be made in
the letters so addressed, that the objection is raised or the
remarks or references are made at the instance of the CAG,
though these may actually be made on su ggestions received from
him.

68
 (xiii) The instructions contained in paragraph 2.28.1 of CAG’s MSO,
(Admn.) Vol. I should be borne in mind in drafting all
communications embodying audit objections. It should be
particularly seen that the language used is al ways polite and
inoffensive. Where an objection is of sufficient importance, or is
likely to develop into one, or where the personal conduct of any
Senior Officer is likely to be subsequently impugned, the draft
should be approved by the PAG or by a senio r officer in a
supervisory charge.
(xiv) In references to the State Government particular care should be
taken in all important correspondence to draw a very clear
distinction between suggestion offered in advisory capacity and
requests for action which the CAG, is entitled to require.
(CAG’s Circular No.1759-Admn/5-27,dt.2.12.1927).

(xv) Use of the term vernacular:- The term “Vernacular” should not be
used in official publications and correspondence. Instead the
actual name of the language referred to s hould be substituted or,
if this is inappropriate, some such term as “Modern Indian
Languages” should be used, as may be suitable in each case.
(GOI MHA OM.No.125/38 Public Dt.4.2.1939).
Abbreviations in Office Notes and drafts:
3.7 Sr. Accountants/Accountants and AAO should not abbreviate words,
designations names of districts and places in office notes and draft letters
unless the abbreviations are universally understood.

Dating initials:-
3.8 Except in the case of review of audit (under paragraph 138 o f MSO
(Tech.) Vol.I, and similar cases all initials should invariably be dated. The
year as well as the date and month should be shown. The initials should
be clear and by itself give clear identity to the official who has set it.

Notes and Drafts to pass through AAO:-

3.9 The AAO is not required himself to draft in every case, but he
should satisfy himself that the drafting of his subordinate is accurate and
complete. All drafts and notes for orders, etc., should pass through
Assistant Accounts Officer who will initial all notes and drafts by
subordinates after necessary examination.

Assistant Accounts Officers Responsibility for Drafts: -

3.10 When any officer drafts a letter himself it must be understood that

69
the AAO concerned is as much responsible for the correctness of any facts
which the officer may state as if the letter was drafted by himself. AAO
are, therefore, required to bring to notice any orders of Government or
other authority which the officer may have accidentally overlooked.

Papers to be arranged and referenced before submission to Branch

officers:-
3.11(i) AAO should be careful in submitting cases to superior officers and
should see that they are sent up complete with all connected
papers and properly referenced. When there are a nu mber of
papers, they should be arranged in order of date and fastened by a
tag in the top left hand corner; in important cases page numbers
should be given and reference should be by page number and not
by attached flag; this applies also to drafts submitt ed to Branch
Officer for approval.
(ii) In office notes and drafts where a reference is made to papers
which are in files or cases, the page number and year of the file or
the case should be quoted in margin such as page 17 file No.TM/3 -
7 of 1974-75 the case itself being flagged.
(iii)Flags bearing the words “for perusal”, “for signature”, Note for
orders, etc., should invariably be employed so that time may not
be wasted by any one disposing of a case in finding out what
exactly is required of him. All old flags of whatever sort should be
removed before the submission of the papers unless such flags are
likely to be required in the immediate future.
(iv) One book, register, file, etc., should not be put inside another nor
should any of these be folded back as such practice necessitate
rebinding and thereby cause unnecessarily expenditure.
(iv) Cases put up should be in a stiff file board with a proper ribbon
on it and not bound round with tape, twine or cotton thread.

Issuing drafts after numbering:-

3.12 All letters issued should bear the prescribed initial letters of the
sections and the file number concerned which will be entered on the draft
by the issuing section followed by the despatch number which should also
be given by the Section itself after the draf t is passed by the Officer-in-
Charge thus.
T.M. 3-1760
Bud.7-1761

70
 It the letter forms part of a correspondence in a “case” the case
number will also be added. Thus if the above letter refers to
correspondence in case No.2 under File T.M 3 or to case No.7 under file
Budget-7, the letters would be numbered as follows: -
T.M. I/3-2/75-76/1760
Budget/7-7/75-76/1761
3.13 The quotation of the same number in detail in his reply by the
officer addressed gives at once not only a clue to OE (Inward) Section as
to the section to which it relates, but also an indication to the concerned
section as to the file or case to be referred to. Draft letters which
required to be typed before issued should, after assigning a number in the
despatch register be sent for despatch.
3.14. All letters which are despatched from this office should bear the
actual date of despatch. The sections should therefore, enter only the
number, month and the year in the office copies of drafts and the typists
should similarly type the month and t he year only in the fair copies. The
date of despatch should be noted only by the despatcher in the fair copy
as well as in the office copy when the letter is actually despatched.

Signing of papers:-
3.15 The instructions for dealing with official corres pondence are laid
down in paragraphs 2.17.4 and 2.28.1 of CAG’s MSO (Admn.) Vol.I. The
following instructions should be especially borne in mind: -
(a) Communications of the following nature should not be issued
except with the previous approval of the AG or of the Sr.DAG.
(1) Letters implying dissatisfaction or censure; and
(2) Letters to Governments, State or Union,
(i) bearing on important question of Audit
(ii) challenging decisions or orders;
(iii) questioning the validity of any sanctions otherwise t han
for merely technical defects; and
(iv) containing proposals for writing off or waiving of
recovery of overpayments.
Such communications should ordinarily be signed either by the A.G
himself or by the Sr.DAG. In the alternative, the letter should
indicate that it is being issued under the direction of the AG Letters
to the CAG other than on routine matters, should ordinarily be
issued over the signature of the Accountant General or with his full
knowledge and concurrence and in the latter case this fact should
invariably be indicated on the letter itself.
(b) Periodical statement may ordinarily issue over the signature of the
Branch Officer incharge of the Section.
71
(c) Reminders to Government in the PWD requiring information
whether orders on inspection reports have been passed should be
submitted to the Sr.DAG (Works & Forest) for approval.
(d) General or circular letters issued by any Branch Officer to “All
Collectors”, “All Treasury Officers”, etc., whether in print or
otherwise should be submitted to the Accountant General and his
approval obtained, except when they relate to matters of a routine
nature.
(e) AAO has been permitted in certain cases, to sign papers for the
Branch Officers incharge of the Section. The documents of the
description mentioned in Annexure-I, may be signed by Assistant
Accounts Officers. They are also permitted to sign printed letters
and correspondence of a routine nature such as calling for copies of
letters, replies to minor or routine enquiries, etc.
In doing so, they should sign merely “For the Dy.(or Assistant)
Principal Accountant General” as printed in the forms. Whenever the
works “DAG” are printed they need not be changed to “Assistant AG” or
Accounts Officer just because the Sections are under the charge of the
latter officers. AAO should merely sign over “for DAG”, for “Asst. AG” or
for Accounts Officer as the case may be without either noting their
designations or the words “By Order”.
Note: The existence of additional matter, which does not raise any major
question, should not by itself be regarded as disabling the AAO from
signing such letters and documents.
(CAG’s Lr.No.1119-Admn.I/586-54, dt.7.6.1955)

(f) All fair copies of letters from this office will issue under the heading
“From the Principal AG, except letters signed by the Accountant
General himself which will issue under the name and designation of
the Principal Accountant General. Wherever any other officer signs
a fair letter his name and designation should invariably typed below
his signature. No one should sign a letter or endorsement “for
Principal Accountant General” unless the draft has been first passed
by the Principal Accountant General.
In the case fair copies of drafts marked “Urgent” or “Today” if the
officer concerned has left office, they should be got signed by a Branch
Officer who may happen to be present in office at the time and issued
unless the Branch Officer considers that they may wait for the next day.
Branch Officers should, however, make arrangements before
leaving the office each day that all such letters are put up to, and signed,
by themselves as far as possible.
72
(g) The signatures of officers in all letters, statements accounts
certificates or reports should be legible. His name and designation should
also be typed underneath the signature.
The name and designation of the officer signing U.O. note should be
typed under his/her signature.
(GOI MHA OM.No.34/2/54 Public dt.17.7.1954 and the M.F (Dept. of Economic
Affairs \) Endt. No.F.16(79) Admn II/54 dt.16.11.1954 f orwarded with CAG’s
Endt. No.310-Admn.I/633-54, dt.11.02.1954)

Receipt and distribution of inward correspondence: -

3.16 All letters received in this office should be duly stamped, marked
and sorted out Section-wise Important reference like letters from CA G, UO
references, express letters, telegrams, valuables, etc., will be delivered to
the Sections after entering them in the computer system and the receiving
Section should acknowledge the same in the system.
3.17 The Dak Transit Registers/Sheets should promptly be acknowledged
by the Sections. At the Inward Section, on receipt of the DAK, it should be
transmitted to the concerned Sections the next day or the subsequent
day. It should be borne in mind that the receipt of Dak should be given
“Top priority” at every stage The absence of the AAO or Clerk or Section
(MTS) member should not provide an excuse for not receiving the dak and
for not returning the transit registers but alternate arrangements should
be made.
(OO.No.Corresp/10/57-58/5, dt.15.01.1957 suitably modified)

3.18 Assistant Accounts Officers should, as soon as the dak is received,

examine each letter and mark it for the Senior Accountant/Accountant
responsible for its disposal. Letters which require action in the section to
which they are marked should invariably be received by the section to
which they are marked. A note or draft dealing with the portion for
disposal in the section should be prepared and attached before
transferring the letter to some other Section for final disposal.
3.19 In case a letter has to be passed on to a number of sections i.e.,
more than two, the original section receiving the letter should arrange to
furnish attested copies to the relevant section for disposal and
transmission of the papers back to the original section, so that a
consolidated reply may issue when they relate to the CAG or the
Government of India or other Accounts Officers. In respect of other
authorities, replies can be issued, if possible direct by the sections to
whom copies are supplied.
3.20 If any letter is physically not received in the Section, the matter

73
should at once be reported to the concerned OE Section.
Note: The Transi Registers should be carefully checked to see that there are no
missing items and any discrepancies should be imm ediately pointed out for
further investigations. Leaving items unacknowledged, and notings as not
received, enclosures not received does not relate to this section not found,
etc., in the Transit Registers should be avoided.
(OO.No.Corres/10/57-58/5, dt.15.1.1957)

Transfer of letters not pertaining to the section to which they are

marked:-
3.21 The procedure laid down in para 3.27 must be followed for transfer
of letters not pertaining to the section to which they are marked.

3.22 The letters received in the Section should be acknowledged in the

System by entering the date provided in the DAK screen. The letters will
then be distributed to the Senior Accountants/Accountants or other
members concerned and take them up for disposal.

3.23 Each Section should dispose of letters received by it within three

working days from the day following the date of the office stamp
impressed on them. Letters not so disposed of should be treated as
arrears. Absence of men being on casual leave or other similar reasons,
will not be accepted as an explanation of delay in the disposal of letters.
It is for the AAOs to make the appropriate arrangements.

3.24 The disposal of letters received from the CAG’s Office should not be
delayed beyond three days from the date of recei pt in the section. Such
letters entered in the concerned purport register should be reviewed
every day by the AAO to see that their disposal is not delayed. Any letters
which are required to be kept for a longer time for valid reasons should be
put up to the higher authorities and the orders obtained.

Queries by Branch officers:-

3.25 Queries by the Principal Accountant General/ Group Officer/
Branch Officer on any inward letters, etc., must be answered by the
section concerned, within three days of the receipt of the letter in this
section. If a complete reply cannot be given within that time the letter
must, all the same be put up to the officer with an explanation for the
delay.
Transfer of letters, papers, etc., from one Section to another: -
3.26 Letters should be transferred from one section to another through
DAK screen and acknowledgment of the receiving Section should be
obtained. Papers sent by one section to another for note or further

74
action should be transferred on the same day.
3.27 It is the duty of the section which first receives such paper and is
responsible for eventually filing it, to see that it is returned by the
sections to which it is transferred, without avoidable delay.

3.28 Where letter is not finally disposed of in the section to which it is

first delivered by DAK section a note should be made in the purport
register “Transferred to...............Section”. The section so receiving it
should finally disposed of the letters.

3.29 A letter or bill received say in Section ‘C’ and transferred to another
Section ‘D’ for remarks, etc., should be registered in the DAK register of
Section ‘D’ and returned after disposal to Section ‘C’ within three days of
its receipt. If it is not disposed of with in that period for any reason, it
should be shown as outstanding at the end of the Month.

3.30 The Branch Officer incharge should specially scrutinize the reason
adduced for the delay in the disposal of such letters, etc., particularly see
that there is no avoidable delay in their return to the original section
which should continue to show them as outstanding till they are received
back and disposed of finally. Prompt and periodical reminder should be
sent by Section ‘C’ to Section ‘D’ if the letters or bills are not received
back within three days of their transmission to Section ‘D’. Delay of over
15 days in the return of the paper should be brought to the notice of the
DAG by Section ‘C’. Date of reference to another section should be noted
invariably in the report of the outstandings.

Submission of papers to Branch officers and the Principal Accountant

General
3.31 All office notes should be written in “note sheets” supplied for the
purpose, the margin being left blank for the record of the orders by the
officer who has finally to dispose of the case. Only one note should be
submitted by the AAO on each case requiring decision or orders; this note
need not necessarily be written by the AAO himself but it will be passed
by him and will state the facts with his views on the same. Repet ition of
facts and arguments once by the Senior Accountant/Accountant and again
by the AAO should be avoided. Only short comments by Branch Officers
should be made in the margin of the office notes submitted to the PAG in
case the Branch Officer desires t o put down his observations in detail,
these should be in continuation of the office note submitted by the
section.
3.32 Enquiries and instructions between the Senior Accountants/
75
Accountants in a Section, where these have to be reduced to writing will
be made and issued on separate slips of papers. These slips may not form
part of the papers and may be removed before the latter are submitted
for orders. If, by any chance an important enquiry is started on such a
slip, it should be pasted on to a sheet of proper size or its contents should
be copied on to such a sheet and all further noting should be carried on in
the proper form.

Papers returned by the Principal Accountant General to go to the Branch

officer concerned:-
3.33 All papers submitted to the PAG from different sections will go from
him direct to the DAG and then to Branch Officers -in-charge of the
Section. After these officers have seen them the papers should go to the
Section concerned.

Remarks on letters:-
3.34 Remarks should not, as a rule, be written on inward letters except
such as are required for permanent record thereon and such papers must
not be defaced by notes or queries from Senior Accountants/Accountants
or AAOs. The order to “put up papers” “file” make -up case or any other
short direction may, however, be entered in them over the initials of the
AAO but other directions to Senior Accountants/Accountants are not to be
written on the original documents. A separate slip should be attached
with the needed directions or other remar ks.
3.35 Letters and documents received in original to be returned and
forwarded to another Section or office should not be defaced by any
writing or initials thereon. Such entries should as far as possible be
confined to a covering sheet to be attached b y the Section.

3.36 All references from Government both official as well as un -official

on which the views or remarks of the PAG have been called for or other
important letters from Government calling for urgent action on the part of
this office should be dealt with by the AAOs themselves at their own level.
Specific information etc., if any, required may be obtained from the Senior
Accountants/ Accountants concerned. The AAOs will be held personally
responsible for any delay in the disposal of such refer ences.

3.37 Such references should, however, be dealt with sufficient despatch.

The references should ordinarily be disposed of within three days of
receipt in the case of urgent references and ten days of receipt in the case
of ordinary references. In the event of any likelihood of delay beyond the

76
periods specified above, specific orders of the DAG should be obtained
after submitting the reasons why such delay is anticipated.
3.38 All important references to Government calling for important
information or conveying expressions of opinions or intimations of serious
irregularities should be issued only over the signature of DAG who will
consider whether the reference is of such importance that it should be
issued over the signature of PAG or whether it is enough if they are only
shown to him for information and orders.
Disposal of letters addressed by name to PAG or DAG: -
3.39 When a reference is received from any officer or head of an office
(DO or ordinary) for clarification and disposal, which cannot be disposed
of within a week of the receipt of the references the section concerned
should acknowledge receipt of the reference giving brief reasons for the
delay in sending a final reply.

3.40 Branch Officers and AAOs will ensure that disposals on all letter s
addressed to the PAG/DAG by name are invariably shown to the PAG/DAG
before or after the issue of replies according to the urgency of the cases,
even in the absence of call for such papers or other remarks made by the
PAG/DAG. Very prompt attention shou ld be paid to those DO letters
which express or suggest dis-satisfaction with work of this office in any
way, and the notes submitted to the PAG/DAG should contain a clear and
candid statement of the circumstances which have given rise to the
complaint, and remedial measures necessary.

Notes and draft replies to UO references: -

3.41 In submitting UO references and cases to the PAG: Branch Officers,
when they think there is no doubt about a case, will submit a draft reply
along with their note so that the case may be disposed of finally. Only in
very rare cases, should the decision be so doubtful as to necessitate
orders obtained first, notes should be submitted and draft put up
afterwards. It is neither necessary nor desirable that long office notes
should be recorded in unofficial references.
Fair copies of office notes should, in no case be put up for the
Principal Accountant General’s signature as a reply. In every case a draft
of the reply proposed should be put up and a fair copy should issue only
after the PAG has passed the draft.

Ad-interim disposal
3.42 When a complaint is received from a departmental officer against
the decision of a treasury officer and an enquiry is consequently made of
the latter, a copy of the enquiry should not be sent to t he departmental
77
officer. Likewise when an enquiry is addressed to this office by a TO and a
reference in connection with the enquiry is made to a third party, a copy
of the reference should not be forwarded to the TO. In these cases ad -
interim replies to the original references need be sent only when delays
are anticipated in final replies from this office and when on account of
such delays, reminders are likely to be received. Such ad -interim replies
should be issued on a printed post card acknowledging the receipt of the
references and may be issued by the AAOs themselves.
Transmission of papers in original: -
3.43 All correspondence addressed to this office except those which are
marked for onward transmission to other offices or for return in original
without reply (e.g. Half-Margin Memo.) are intended for retention on our
records and the return or transmission in original of letters with an
endorsement thereon is accordingly improper. Re -direction of letters
obviously mis-sent to this office is a permissible exception. (In case this
office is unable to deal with the subject of a letter or to get it transferred
to some other office for taking necessary action, then such a letter should
also be retained in this office). Any failure in this respect resu lts in
unnecessary correspondence, delay in the disposal of letters and in calling
for originals of the endorsements. AAOs should see that clerks do not
return original references without keeping office copies or adequate notes
to serve as office copy.

Inter-Sectional memo:-
3.44 Inter-Sectional Memo i.e., memo addressed from one section of the
office to another, either by the AAOs or through the medium of the
Branch Officer, should receive as much importance as other
correspondence. These Memos should be treated as inward receipts of
the sections concerned and purported and their disposal watched through
the purport register like other inward letters.

Top secret, secret and confidential documents: -

3.45 Instructions regarding treatment and safeguarding of secret and
confidential information and papers are contained in separate pamphlet.
These instructions should be observed strictly by all the sections. Extracts
of the pamphlet are reproduced below for information.
(i) The treatment of particular documents as “Confidential” or “Secret”
does not imply that the information contained in other documents
is “Public Property”. The object is to show that special care has to
be taken in respect of the former and that an additional
responsibility lies on all persons who handle them.

78
(ii) Papers marked “Confidential” should not pass in the ordinary
course through the office, but should be seen and dealt with only
by persons explicitly or implicitly authorised in that behalf. If not
passed by hand from one authorised person to another they should
be sent in sealed covers. (Closed Pads) or in the boxes provided for
the purpose.

(iii) Papers marked “Secret” are intended only for the perusal of the
person to whom they are addressed and of persons to whom he is
entitled to communicate them. The persons to whom they are
entrusted is personally responsible for their safe custody.

(iv) When sent by post, confidential or secret papers should be

enclosed in double covers of which the inner one should be sealed,
if necessary marked “Confidential” or “Secret” and superscribed
with only the name of the officer by whom it is to be opened. The
outer cover should bear the usual official address. Letters or
packets containing confidential or secret papers sent by post sh ould
invariably be registered, and those containing secret papers should
also be sent “Acknowledgment Due”.

Urgent papers:-
3.46 All papers of an urgent character that may be sent by one officer,
department or Section to another should have an “Urgent” sli p attached
in a conspicuous place. The fact that “Urgent” is written in blue pencil or
otherwise on a paper cannot be known until the latter is examined and is
not therefore likely to receive precedence over others.

E-Mails:-
3.47 E-Mails should be used extensively in place of telegrams. Even in
cases where the stations to be addressed are within a day’s reach by post
and there is no special necessity that the communication should reach its
destination in less than 24 hours E -Mails should be used instead of a
telegram being sent.
3.48 Reminders should be issued to all letters for which replies are due
to this office from other Departmental Officers. It should be noted that
whichever office started the correspondence, whether it is this office or
other offices, so long as this office has any action to take in the matter,
the sections are responsible to see that the matter is pursued till it is
finally decided and that the issue of interim replies does not relieve the
sections of such responsibilities

Note: All reminders issued from this office to Government should invariably contain

79
 full details regarding the subject matter and the number and date of the
reference from Government if any, so as to enable the latter to take prompt
action on the reminders.
(T.M’s O.O.No.128, dt.01.07.1958)

Channel of communication with foreign government: -

3.49 The proper channel of communication with Foreign Governments is
through the Government of India in the Ministry of External Affairs and
the Indian Diplomatic post in the country concerned.

Record order on papers:-

3.50 No paper should be finally recorded without a record order either
by the Branch Officer-in-charge or by the AAO as the case may be. All
orders of the State Government whether of a routine nature or otherwise
and all letters received from the Government of India and the CAG, should
be recorded only under the orders of the Branch Officer. In other cases
papers may be recorded under the orders of the AAO.
Note:- AAOs of the controlling Sections may co mmunicate important orders received
for circulation and others issued by the PAG DAG.

Distinction should be made between a file order and a record order: -

3.51 The former is merely an authority for placing a paper in a particular
file or case, eventhough at the time the file order is given, complete
action on the reference might not have been taken, e.g., when an interim
reference is issued pending final action or a case is to be formed as new
on the subject; while the latter is an authority for treating a reference as
having been finally disposed of.
3.52 The notes of disposal on a reference should contain complete
information regarding the number and date of the letters issued in
connection there with, the action taken in noting the contents of the
letter in the relevant register, account, objection books etc., in filing the
enclosures in their proper places after necessary check or in clearing, etc.,
and conclude with the remark that there is no further action to be taken
on the reference indicating also the number of the file or case in which it
should be placed. When complete action as indicated above has been
taken on a reference, the order to record the paper should be given by
the Branch Officer or the AAO as the case may be, after satisfying himself
that action has been taken to modify any orders of a permanent nature
which require to be incorporated in any of the office manuals.

3.53 Papers, which require the issue of interim references calling for
further particulars for their final disposal or tho se on which final action
has to be deferred pending verification or check on the receipt of a
specified document (e.g. Treasury Account, Voucher statement etc.)
80
should not be treated as finally disposed of. Those falling under the first
category should be shown as outstanding under “Group (b) pending
letters”. As regards letters falling under the second category mentioned
above (i.e., those on which final action has been deferred pending receipt
of a document, etc.) a date should be determined for each le tter upto
which the action thereon may be deferred with reference to the date on
which the required document is due or expected in this office. This date
should be noted on the paper under the orders of the Branch Officer or
the AAO as the case may be. On the expiry of the prescribed dates the
letters should be brought on to the list of pending letters and action taken
thereon accordingly, unless approval to any further extension of the date
that may be found necessary, due to the delay in the receipt of the
relevant document, etc., has been obtained under the orders of the
Branch Officer or AAO.

Missing papers or records:-

3.54 When papers or records are found to be missing an immediate
report should be made in writing to the Branch Officer concerned. Th e
AAO concerned is responsible for seeing that this is done as soon as the
loss comes to his notice, but this does not detract from the responsibility
of the person losing the paper or the record to make an immediate
written report.
System of recording correspondences:-
3.55 All correspondence will be filed in files or cases. All papers both
outward and inward will be classified according to the file to which they
belong. All cases will be subordinate to the file and are merely separate
integral parts of the files and have to be sub-numbered serially. Thus all
papers belong prime facie to some file or other. If they are unimportant
they go into the file and are arranged chronologically with the other
papers in the file; if important they are formed into a separate case, but
they still belong to the file and will be indicated by the number of the file
as well as the number of the case.
3.56 Thus at the end of the year each file will consist of the file proper
containing unimportant and routine corresponden ce on the subject to
which the file relates, plus separate cases dealing with important
questions on the same subject.

(i) Each file should be maintained in two parts. The first part
should be devoted to noting and the second to correspondence.

(ii) Whenever a new file is required to be opened, a case cover

should be taken and it should be punched at the left hand top

81
 corner to the correct gauge (3/4 of an inch from either side).
Thereafter two tags should be taken and one of them should be
inserted inside the case cover through the hole punched on the
front side of the case cover and the other through the hole
punched on the bottom side of the case cover.

(iii)The PUC before it is dealt with, should be put in the file using
the tag inserted from the bottom side of the case cover and
numbered as I/c at the right hand top corner. Subsequent
receipts should be tagged on to the same tag above the first PUC
and serially numbered, so that the latest receipt is at the top
while the earlier is at the bottom.

(iv) The tag inserted from the front side of the case cover should be
used for tagging, the notes written on the PUC. These notes
should be assigned numbers as I/N, 2/N and so on.

(v) The subject matter of the file should be prominently written on

the front page of the file in the space provided for it.

3.57 Every receipt or issue included in the correspondence file should be

given a serial number instead of page number and this should be referred
to clearly in the notes without further particular of the commu nication.
Thus each letter will bear a serial number and its enclosures will bear
subsidiary numbers as denominators of the serial number. Thus when a
letter bears serial number 3 and has three enclosures the enclosures will
bear number 3/1, 3/2, 3/3.

3.58 As far as possible, the number of flags should be restricted. There

should be flags only for PUC and DFA. If more than one file is put up, the
second and subsequent files may be flagged, while giving reference to
notes or correspondence in those files , the page number and the
distinguishing flag of the file should be given.

3.59 On the top of the first file a slip should be attached indicating the
papers to be seen by the officers and the particular officer (PAG or
Sr.DAG/DAG as the case may be) who ha s to see the disposal put up in the
file.

3.60 After the respective Officers have seen the file, they will strike off
(without initialling) their designation noted on the slip. These slips may
be destroyed after the particular disposal is over.
Note:- The transit register number should be noted on the slips mentioned above and
nowhere else.

82
3.61 Office Notes, DO and UO papers, telegrams, E -Mails and telephonic
messages relating to a case should be put in their places in the case itself
and should not be filed separately. When post copies of telegrams or
telephonic messages or printed copies of correspondence are received the
original should, wherever possible be destroyed under the AAOs orders
and only the post copies or printed copies should be filed in the case.
3.62 In the first page of each case should be a “Contents slip” in form
No.SY.248 showing the contents of the case. Whenever any memorandum
letter, or telegram is issued or is received, the clerk -in-charge of the case
should record the details concerning it in this form. He should also record
similar details for previous communication in the case where it has been
omitted to be done at proper time.

Register of cases
3.63 Every section should maintain a register of cases in form No.SY.255.
3.64 One or more pages should be allotted to each file and the subject
and the “number” allowed to the files will be written at the top of the
page or pages concerned. Each case will be entered when it is formed. In
the remarks column the date of closing the case, i.e., the date when the
particular correspondence is finished may be entered. If the
correspondence is not finished within the year, the remark “continued in
20......20.......” may be entered in the last column. At the close of the
year, a line should be drawn in red ink across all the pages of the register
and a fresh set of entries made for the year.

3.65 All cases in which the correspondence is not finished but is still
continuing after the close of the year should immediately be brought
forward to the register of the next year under the same numbers as they
bore in the previous year and the figure of the following year should be
added in the case cover. The case will then be treated in all respects as a
case of the new year. Thus, if ten case s were formed under any particular
file in a year and all except numbers 3 and 8 were closed before the end
of the year numbers 3 and 8 should be brought forward as numbers 3 and
8 of the next year, and new cases formed in next year should be numbers
1,2,4,5,6,7,9,10 omitting the numbers 3 and 8 already allotted to the case
brought over from the previous year.

Maintenance of guard files in Sections:-

3.66 All sections should file office orders and circulars issued from time
to time by the Controlling Sections serially in separate guard files. The
guard files should be kept in safe custody by AAOs, who are responsible
for circulating the OOs, etc., among the Accountants in their Sections. All
83
references from Departmental Officers requesting for copies of ci rculars
of this office, should be received only by the concerned sections and they
should in turn arrange to take out the copies from their own guard files
and forward them to the departmental officers without calling for spare
copies from the controlling sections.
(TM’s O.O. No.5, dt.08.01.1953 and O.O.No.86 dt.04.02.1957)

Retention of files, register etc., in Sections: -

3.67 The attention of auditors and AAOs is directed to the following
instructions and they will be held personally responsible for seei ng that
they are carried out:

(a) Files, Registers and other records obtained from the record
room or from other departments of the office for reference should be
returned without any avoidable delay.

(b) No records should be kept in the office rooms which should be

sent to the record room under the rules of office procedure.

(c) Records may be retained in the sections concerned to the end of

next succeeding financial year and they should be made over to the
Record Section during the prescribed period of th e second succeeding
year to which they relate and the record keeper should arrange for the
manual destruction of old records in time so as to make room for the
newer records. It is the duty of AAOs to see that the instructions are duly
observed by the Accountants.

Inspection of Accountants tables:-

3.68 Each AAO should, every Friday before leaving office, generally see
that everything in the section is in order. As far as possible Accountants
should have nothing with them except files, etc., actually in u se. AAOs
should also inspect in detail each week not less than two Accountant’s
tables, so that the examination of all the Accountants tables is ordinarily
completed once a month at least. In the course of such detailed
inspections AAOs, should overhaul the papers in their Accountants tables,
racks, pigeon holes, drawers, etc., to see that nothing escapes disposal,
and should insist on Accountants whose tables are untidy to clear them
up. If, in any special case, a relaxation of this rule becomes necessa ry the
orders of the DAG should be obtained through the Branch Officer
concerned.
Bundles of vouchers should be particularly examined to see that
Accounts work is up-to-date and that Un-accounted vouchers are not lost

84
sight of. The result of each inspection should be briefly reported to the
Branch Officer-in-Charge every Monday morning through the progress
report.
3.69 Special and concerted attention must be paid to clearance of
personal claims of all types. Vigilance must be maintained and
appropriate steps taken including frequent inspection of the desks of
officers and staff at all levels to ensure all round improved efficiency.
(CAG’s Lr.No.NGE1.73-KWp Vol. III, dt.30.10.1975)
Sending of old cases to record:-
3.70 Every Section will be responsible for the custody of its files and
cases till the end of the financial year succeeding that to which they
relate. After the close of each financial year, all the closed cases should
be tied up with their respective files and sent to the record room without
delay and acknowledgment of the record-keeper taken therefor in the
register in Form SY.255. This acknowledgment should run thus “Received
file with (number) cases” and should be endorsed at the bottom of all
relevant pages of the register.

Cross referencing of cases:-

3.71 Whenever a case is sent for or referred to in connection with any
other case, cross reference should at once be made by Accountant dealing
with the case on both case covers so that when next that case is referred
to, the other relevant case may also be called for, if necessary.
3.72 MTS - Duties of Multi Tasking Staff
1. General cleanliness & upkeep of the Section/ Unit
2. Sanitation work of building/ office
3. Cleaning of rooms
4. Cleaning of building, fixtures etc.
5. Watch & ward duties
6. Opening & closing of rooms
7. Upkeeping of parks, lawns, potted plants etc.
8. Dusting of furniture etc.
9. Carrying of files & other papers within the building/ office
10. Delivering of dak (outside the building)
11. Physical maintenance of records of the Section
12. Stitching and binding of records/ files/ registers of the Section/Unit
13. Photocopying, sending of Fax etc.
14. Other non-clerical work in the Section/ Unit
15. Assisting in routine office work like diary, dispatch etc., including
on computer
16. Maintenance of office equipments/ fixtures and fittings and provide
necessary assistance for running of such equipments
17. Driving of vehicles, if in possession of valid driving licence
18. Any other work assigned by the superior authority.

85
 (Authority:CAG’s Circular No. 18 -NGE/2010 issued in letter No. 71 7-NGE
(App)/25-2010 dated 28-06-2010)

3.73 The MTS in this office will be attached to the several Sections for
limited periods for completing the filing work in respect of those sections.
Their work will be watched through periodical progress reports.

ANNEXURE - I
(See Paragraph 3.15 (e)
List of documents which may be signed by AAO for BO
Department Sl. Description of forms of communication Remarks
No.
All Sections Items common to all sections
1 Reminder Cards.
2 Acknowledgements of letters an d documents
received.
3 Fair copies of ordinary and express telegrams
after the office copies have been approved by
the Branch officers.
4 Post copies of telegram and telephone
messages.
5 Post cards memoranda calling for vouchers and
other documents not received.
6 Official memoranda involving no expression of
opinion, and returning papers mis -sent to this
office.
7 Audit notes and Half-margin memoranda calling
for information, details, etc.
8 Letters, Half-margins, etc., calling for
certificates, particulars and wanting documents
from outside offices.
9 Calling for specimen signatures.
10 Routine correspondence regarding
arrangements for local audit such as audit
information.
11 Signing monthly indents of forms and
stationery.
12 Examination of petty and minor registers other
than pending reports, progress reports. They
should be submitted to branch officer
quarterly.

86
CHAPTER - IV
Codes & Manuals

Supply and Maintenance of Codes and Manuals

4.1 The detailed procedure for supply and maintenance of Codes and
Manuals is given in the succeeding paras in addition to instructions
contained in paras 2.1, 2.2 and 2.3 of MSO (Admn) Vol.I.

4.2 The Assistant Accounts Officers should keep a stock file of all
important orders and also an up-to-date copy of all Acts, Codes and
Regulations affecting the departments under their audit or other items of
work dealt within their sections. The AAO is also expected to maintain a
guard file of all office orders issued.

4.3 Personal copies of general books of reference as also the

corrections thereto will be supplied to Branch Officers, AAOs, SAS
Examination passed Accountants by OE Section. A list of such books to be
given to Branch Officers and AAOs is given below.
1. Introduction to Indian Accounts and Audit;
2. Manual of Standing Orders (Technical);
3. Forms of the Manual of Standing Orders (Technical);
4. Manual of Audit Instructions;
5. Account Codes, Volumes, I to IV;
6. List of Major and Minor Heads of Account;
7. Central Government Account Receipt and Payment Rules, 1983
8. General Financial Rules, 2005
9. Delegation of Financial Powers Rules, 1978;
10. Fundamental Rules and Supplementary Rules
11. Andhra Pradesh Financial Code, Vols. I and II;
12. Andhra Pradesh Treasury Code, Vols.I and II;
13. Andhra Pradesh Budget Manual;
14. Andhra Pradesh Fundamental Rules and Subsidiary Rules;
15. Andhra Pradesh Manual of Special Pay and Allowances, Volumes -I
and II.
16. Andhra Pradesh Public Works Account Code;
17. Andhra Pradesh Public Works Department Code;
18. Manual of the Treasury Audit Department Vols; I to III;
19. Manual of the Works Accounts Department;

87
 20. Manual of General Procedure;
21. Manual of the Establishment Section;
22. Manual of the Appropriation Accounts Section;
23. Andhra Pradesh Pension Code;
24. Hyderabad Civil Service Regulations, Vols.I and II;
25. Quarterly Audit Bulletin issued by CAG.

Note: Books other than those specified above which are not necessary for the conduct
or works of particular section or sections in the main office may be had by the
Audit Officers and AAOs on loan from the office library but these books should
be returned to the office Librarian when they proceed on leave or are
transferred.

4.4 The Sectional Libraries should be supplied with sufficient copies of

books for reference by the Senior Accountant/Accountants. A set of books
as shown in Annexure to this chapter will be given to the respective
Sections for the use of Senior Accountants/Accountants and Clerks.

4.5 The following points should be observed in preserving and safe

custody of the books:
(a) The books should be kept only in the custody of the AAOs of the
Sections and should be made available to the Senior
Accountants/Accountants, whenever required for r eference.
(b) A register showing the list of Codes and Manuals maintained in the
section should be opened by the AAOs for all the books supplied
which shall be submitted on the 15th of every month to the Branch
Officer with the information as to the pastin g of correction slips
duly filled in.
(c) The books will be entered in this register in two columns the first
headed “Section Copies” showing the books intended for the
common use in section, and the second column headed “Assistant
Accounts Officers” showing the books supplied to the AAO on loan
(not his personal copies). The file of office orders maintained in
the section should be included in the 1st column.
(d) The complete set of books should be handed over by the outgoing
AAO to the Incoming AAO, as per the register maintained, which
shall be signed by both the relieving and the relieved Assistant
Accounts Officers in token of having made over the books correctly.

Note: Among other things, the books “Secret Memorandum of Instructions”

and “Manual of Standing Orders (Tech)” should figure prominently in
the handing over reports.

(e) Cases of shortages, if any, noticed at the time of change over

should at once be reported to OE section for necessary action.
(f) The books should be maintained upto date by pasting Correction
slips where necessary.
(OO.No. 41 dt.19.03.1952 of the A.G Hyderabad)

88
4.6 In the case of all Codes etc., which are not priced publications and
are marked for official use only, the copies supplied as personal copies
under this rule should be taken back from them;
(a) at the time when a copy of a revised edition is supplied
(b) On the Government Servants quitting service or on their transfer to
another Government or Department.
(CAG’s Lr.No.351, Admn.II/278/53, dt.09.04.1954)
Note: The un-priced books marked as “For use of IA&AD only” should not be supplied
to the clerical staff except those who are candidates for departmental
examination or as books of reference for discharge of the duties entrusted to
them and should be taken back to stock or sectional library as soon as each
examination is over or in the event of transfer from one section to another.

Office manuals:-
4.7 The various manuals of this office containing the detailed
instructions and orders relating to the work of each d epartment or section
are issued in accordance with the provisions of paragraphs 2.1 to 2.3 of
CAG’s MSO (Admn) Vol-I.
4.8 All instructions and decisions of permanent nature not included in
Codes or other publications used in this office should be incorpora ted in
one or other of the Manuals by means of Correction slips.
Note: Office Orders, concerning matters which are eventually to be incorporated in
any of the Office Manuals should be submitted to the Principal Accountant
General for approval and should not be altered, amended or deleted except
under his orders - vide paragraph 2.4 of MSO (Admn).

4.9 The correction books relating to the various Manuals of this office
are maintained by the Sections concerned Sections like TM etc.. Other
Sections proposing corrections to any of the Manuals should first submit
the corrections in a Note form, through the Section maintaining the
correction book, to the Branch Officer and Deputy Accountant General for
approval. Two typed copies of the corrections as approved by the Deputy
Accountant General should be made over to the Section maintaining the
correction book, and another copy pasted in the correction book. The
correction book should be closed and submitted to the Principal
Accountant General monthly for the approval of the corrections included
in the book. A copy of the corrections thus approved by the Principal
Accountant General will be sent to the OE each month. The latter section
will consolidate the corrections to all the Manuals and send them to the
Press at suitable intervals. On receipt of the correction slips duly printed
they should be distributed and such distribution should follow the
distribution of main books.

Note: As it will take time for the correction slips to be printed, the controlling or
other Sections responsible for issuing corrections must make available xerox
copies of correction slips to the Sections concerned.
89
4.10 Each AAO is required to see and report monthly to the Branch
Officer concerned through the Register of Codes and Ma nuals that all the
codes in his/her Section are kept up-to-date by corrections being pasted
in or noted at the right places. Short additions or alterations and
cancellations are to be recorded in ink on the margin of the Codes or the
Regulations with a note of the list in which the correction is made. Large
alterations and new matter should be pasted in and a mark made in the
original order calling attention to the correction. It is unnecessary to
insert the instructions, but the number of the correction list must always
be noted. As regards Officer’s copies of Codes and office Manuals, a copy
of every correction slip will be sent to them and they will make their own
arrangements for having these correction slips pasted in their personal
copies of the books.

4.11 The Controlling Sections are responsible for keeping the respective
Manuals up-to-date.

Supply of codes and manuals to CAG:

4.12 One copy of the Manuals and all financial rules and orders issued in
the form of Codes, Manuals or Standing regulat ions by the
Ministries/Departments of the State Government as soon as they are
reprinted or revised should invariably be sent to the Comptroller and
Auditor General for his office library.
Note: In cases where later editions have been published only the latest editions
need be sent.
(CAG’s Lr.No.72.Rec.22-54 dt.09.04.1954).

4.13 The general procedure for taking necessary action for the loss of
books enunciated in sub-paras 2 and 3 of para 2.14.3 CAG’s MSO (Admn) is
to be followed. However the followin g instructions would also be
observed in the case of losses of:-
MSO(Tech) Vol-I & II - As embodied in para 2.14.3 of CAG’s MSO (Admn.)
the loss of MSO (Tech) Vol.I, Vol.II and forms thereto should be
investigated and reported to the CAG explaining the cir cumstances in
which the loss occurred and the action taken against the persons at fault.
While no recovery of cost of these publications is necessary orders from
CAG should invariably be obtained before the loss of the books is written
off.
(CAG’s Lr.No.6845-Codes/I.86-TA.II/69 dt.22.12.1971)

Supply of codes and manuals at concessional rates: -

4.14 The first copy of a code or Manual or other priced publications
issued by the Government of India and CAG may be supplied to the
members of this office at concessional rates. Second or further copies, if
asked for, will each be given only at double the market price and no
reduction will be made in respect of the price of the copy or copies
already purchased.

90
 (CAG’s Lr.No.1584-GE, II/KW, 452-51 dt.29.05.1952)

Supply of Government of India publications to State Government: -

4.15 Government of India Publications are supplied to State
Governments at discount at 25% provided they agree to supply
publications issued by them to officers of the Central Government on
reciprocal basis at a similar discount.

All Departments of the Government of India may insist upon for

discount of 25% while placing requisition for the supply of State
Government publications.
(Lr.No.L.17019/3/71-P.II, dt.10.08.1971 of GOI Min. of Works and Housing
received in CAG’s Lr.No.2142 -NGE.I/219-70-II, dt.31.08.1971)

4.16 Training Wing

1. Correspondence with CAG on Training of staff matters
2. Correspondence on matters of Training
3. Training courses undertaken for different Cadres -Implementation
4.Training Research and Development teaching methods etc., including
conducting Seminars, Refresher courses
5. Staff matters.
6.Miscellaneous.

91
 ANNEXURE
(Vide Para 4.4)
List of Books to be supplied to Sections for the use of
Sr. Accountants/Accountants and Clerks
Government of India Publications
MSO (Technical) Vol-I and II
Form of MSO (Tech)

Account Code, Volumes I to IV Only in the case of Depa rtmental

Central Government Account Receipts and Central charge
Payments Rules, 1983
General Financial Rules, 2005.
Delegation of Financial Power Rules 1978.

Compilation of the Fundamental Rules. Only in the case of Departmental

Supplementary Rules Central charge

State Government Publications

Fundamental Rules
Manual of Special Pay and Allowances - Volume I.
Manual of Special Pay and Allowances - II.
AP Budget Manual
AP Financial Code - Volumes I & II.
AP Account Code - Volumes I to III.
AP Treasury Code - Volumes I & II.
Hyderabad Civil Service Regulations .

OFFICE MANUALS
Treasury Accounts Departmental Manual, Volumes I to III.
Manual of General Procedure.

Forest Accounts Group

Government of India Publications.
MSO (Tech) Vol- I & II.
Form of MSO(Tech)
Central Government Accounts Receipts and Payments Accou nts Rules, 1983
Compilation of General Financial Rules, 2005
Account Code - Volumes I to IV.
Forest Account Code.

OFFICE MANUALS

92
Manual of General procedure.
Treasury Accounts Department Manual, Volume I.
Manual of the Forest Accounts Department.

WORKS ACCOUNTS GROUP

Government of India Publications
Fundamental Rules and Supplementary Rules.
Public Works Account Code.
Public Works Book of Forms.
Central Public Works Department Code.
Central Public Works Book of Forms.
MSO (Tech) Vol-I & II.
Forms of MSO (Tech).
Central Government Account Receipt and Payment Rules, 1983.
General and Financial Rules , 2005 .
Account Code, Volumes I to IV.
STATE GOVERNMENT PUBLICATIONS
AP Public Works Account Code.
AP Public Works Department Code.
Fundamental Rules.
Manual of Special Pay and Allowances - Volumes I & II.
AP Budget Manual
AP Account Code - Volumes I to III.
Hyderabad Civil Service Regulations.

OFFICE MANUALS
Manual of General Procedure.
Works Accounts Department Manual.

ESTABLISHMENT SECTION
Government of India Publications
MSO (Tech) Vol.-I and II.
Forms of MSO (Tech)
Manual of Accounts Instructions.
Central Government Account Receipt and Payments Rules, 1983.
General Financial Rules , 2005
Fundamental Rules and Supplementary Rules

State Government Publications

Manual of Special Pay and Allowances - Volumes I & II.
Hyderabad Civil Service Regulations.

Office Manuals
Manual of General Procedure.
Establishment Branch Manual.

93
CHAPTER-V
Duties and Responsibilities of the Staff

5.1 Every Section should maintain a Register of Duty lists in the prescribed form
(Vide annexure to this Chapter). It should show the duties entrusted to the Officials
working in the Section from time to time and also their specimen signatures and
initials. Whenever there is a change of incumbents the same should be noted in the
Register and got approved by the Branch Officer. The duties assigned would be
formally communicated to the Officials concerned for information.

The Duty Register should be put up to Group Officer whenever a new entry is made
in the Register.

Duties and responsibilities of Assistant Accounts Officers/ Supervisors

5.2 The Assistant Accounts Officer/ Supervisor is responsible for the proper
working and training of the ‘Staff’ in his Section. He should see that the work is
evenly and properly distributed among the Officials in the Section and that it is not
shirked, neglected or allowed to fall into arrears by them. He is personally
responsible for the timely submission of the periodical returns on due dates. He is
also required to dispose of important cases and un-Official references received from
Government servants.

5.3 The following powers have been vested with the Assistant Accounts
Officers/Supervisors:-
1. Power to grant casual leave to Senior Accountants, Accountants, Clerks and
MTS working under them up to a maximum period of five days at a time. When
Restricted Holiday is required in continuation of casual leave, it will not be
taken into account for computing the limit of five days.
(Authority: CAG’s L.No. F.4-DSD(P)/73 Vol.II dated.17.7.1973 modified suitably)
2. To grant permission to the staff to leave Head quarters up to the period they
are empowered to grant casual leave.
3. Condonation of late attendance of the staff under them for maximum of two
days in a month.
4. Check of classification of vouchers for Rs.10,000/- and less.
5. Attestation of opening and closing Balances in Provident Fund Ledgers.
6. Closing of Broadsheets with nil balances (PF Sections).
7. Closing of Broadsheets with nil difference between the Broadsheet and ledger
figures. (PF Sections)

94
 8. Attestation of entries in Pension Group relating to transfer within the same
audit circle with monetary value of Rs.100/-pm or less.
9. Attestation of entries in the service books of non-Gazetted Officers other than
those on the first page of the service book and annual verification of service
will be attested by the Branch Officer.
(Authority: As amended in CAG’s 4-OSD(P)/73-Vol.IV dated.23.2.1974).
10. Testing the eligibility of subscribers and allotment of account numbers and
attestation of entries in the ledger and General Index Register in the PF
Group.
11. Signing of routine acknowledgements and also reminders under their own
designation (Except to Headquarters Office).
12. Scrutiny and acceptance of sanctions issued by authorities and ordinate to
Government e.g., Heads of departments etc.
13. In Provident Fund Group, issue of annual statements to subscribers.
14. Acceptance and noting of sanctions for part Final Withdrawals from Provident
Fund. (If the sanction is not fully in order the Assistant Accounts
Officer/Supervisor will also have the power to convey his objections)
15. All routine correspondence calling for details of missing credits and details for
adjustment of unposted items in the PF Sections.
16. Issue of advices to loanees for prompt payment of instalments (Loans
Sections).
17. Calling for acknowledgement of balances in the case of all loans and advances
(Loans Sections).
18. Issue of objection statement for objections with money value e.g. want of
stamped vouchers, sub-vouchers, etc.
19. Attestation of all entries in the Pension Audit Register.
20. Filing of all circulars of routine nature.
21. To grant Restricted Holiday to Senior Accountants / Accountants / Clerks /MTS
working under them.
(Authority: CAG’s F.4-050 (1)73. Vol. II dated.17.7.1973)

5.4 Senior Accountants / Accountants

Accountants/Senior Accountants are responsible for the proper discharge of
accounting functions or other items of work entrusted to him/her as per the duty list
of the Section. He/She is also responsible for timely submission of Accounts/returns
on the due date prescribed by the competent authority for which he/she is
responsible. He/she should keep the work current and not allow it to fall into
arrears.

5.5 DEOs
DEOs are responsible for all types of data preparation, verifications and
validations. All types of Data Entry and its associated verification, validation and
related works of managements such as pooling, counting, collating and coding etc of
the input and output documents. They are also responsible for receipt and despatch
of dak of the respective unit. They should maintain files, Registers and other related
papers and any other work assigned by the supervisory Officer.

5.6 Console Operator

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 In addition to the jobs mentioned for Data Entry Clerks, training of operators
and more skill based validation of alpha numerical data or graphic data as
determined by the needs of the organization. They are responsible for maintenance
of files, Registers and other related papers and any other work assigned by the
supervisory Officer.

5.7 Senior Console Operator

In addition to the jobs mentioned for Console Operators, assistance in the
design, development and implementation of information systems and Databases,
operations and analysis thereon, including assistance to system analysis,
programming, data organization, data collection, collation, validation, coding,
processing and maintenance of all forms of data including alphanumerical, textual,
graphic and operation of any type of EDP machine computer based online or real
time systems computer network based system etc. They are responsible for
maintenance of files, Registers and other related papers and any other work
assigned by the supervisory Officer.

5.8 Clerks
(a) Persons recruited/promoted to this cadre will be entrusted with one of
the following functions:
1. Accounting work in Sections as detailed in Annexure 2.44 of manual of
Instruction for restructuring of cadre in IA & AD.
2. Miscellaneous duties in Sections.
The person recruited/promoted to this cadre will be imparted training and they
will have to pass a departmental examination, which will be held immediately after
the training. A Clerk has to pass this examination to become eligible for confirmation
or for promotion as Accountant on seniority quota. Clerks entrusted with Accounting
functions will discharge duties. Clerks entrusted with miscellaneous duties/ work will
discharge such duties any other work assigned by the Supervisory Officer.

(b) The Clerk of each Section is mainly responsible for:-

(i) Receipt, indexing and distribution of the inward correspondence sent to the
Section by the Tappal Section and despatching of all outward
correspondence.
(ii) Preparation of the daily list of bills.
(iii) Preparation of the weekly list of pending letters.
(iv) Preparation of monthly list of pending letter and bills for submission to the
Principal Accountant General.
(v) Preparation of monthly statistics of work done in the Section and
consolidation thereof annually.
(vi) Preparation of monthly indents for forma and stationery.
(vii) Transfer of old records to the old Records Section.
Note: The term transfer denotes complete process from weeding of old records till they
are delivered at the old records Section.
(viii) Maintenance of files and cases.

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 (ix) Circulation of Office orders among Officials in the Section and proper
maintenance of Office orders issued from time to time, and
(x) Any other work entrusted to him/her by the Assistant Accounts Officer/
Supervisor of the Section.
(Authority: CAG’s letter No.71-O&M/25-66-KW.III dated.14.5.1968).

5.9 Assistant Accounts Officer/OE.I Section

The Assistant Accounts Officer/OE.I Section should supervise the watch and
ward and security arrangement of the Office building. He will also attend the
following duties:
1. Maintenance of files relating to the postings of MTS and his own activities.
2. Supply of brief cases to Accounts Officers in accordance with the prescribed
scale.
3. Supply of cups and saucers, flasks etc., to Group Officers and Accounts
Officers.
4. Despatch and clearance of air parcels.
5. Clearance of goods/parcels received by rail/lorry service.
6. Overall charge of Tappal Section.
7. Submission of disposition statements of MTS as on the first of each month to
Administration-I Section on or before 2nd of the month.
8. Ensuring regularity and punctuality in the attendance of MTS, Watchman, Lift
operators and the Pump operator.
9. Such other items as may be entrusted to him from time to time.

5.10 Care Taker (As there is no sanction for the post the duties are entrusted to
Senior Accountant with Caretaker Allowance)
1. Purchase and issue of the following and their accounting:-
(a) Cleaning materials.
(b) Livery to MTS.
(c) Tube lights and bulbs.
(d) Garden materials.
2. Arranging for stitching of uniforms and their issue to MTS.
3. Attending to examinations duties including seating arrangements in respect
of all departmental examinations conducted by the Office.
4. General charge and care taking of the Office building including electric and
sanitary installations and reporting about defects requiring repairs.
5. Supervision of work connected with maintenance of cleanliness of the
Building and Community Toilets.
6. Attending to leave questions of MTS.
7. Supervision and proper maintenance of garden including lawns in the
quadrangles, water storage tank, parking of cars, scooters and cycles in the
Office premises arrangements for clock winding.
8. Such other items of work as may be entrusted from time to time.
Duty Hours: 8.00AM to 3.00 PM on all working days.

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5.11 Assistant Care Taker (As there is no sanction for the post the duties are
entrusted to Senior Accountant with Caretaker Allowance)
1. Assistant Caretaker is a residential caretaker incharge of security
arrangements of Office buildings and Government properties against theft,
loss, damage of deterioration.
2. General charge of MTS to ensure regularity and punctuality in attendance of
MTS.
3. Supervision of Watch and ward arrangements by going round the building
thrice daily to ensure that persons posted for the watch and ward duty are
vigilant in their respective posts and more frequent supervision from the
beginning of the month to the 7th of every month. He should also ensure that
night watchmen are present in time (including those detailed for duty on
Sundays and other holidays) and that they do not allow outsiders.
4. Arrangements for fire fighting in the case of outbreak of fire including training
of MTS in the process.
5. Issue of towels to Officers and their accounting.
6. Purchase and maintenance of National flag. He should personally ensure that
the flag is hoisted and removed at the stipulated timings.
7. Personal charge of the rooms of Principal Officers of the Office including the
Keys thereof).
8. Maintenance of duty Registers of watch and ward.
9. Supervision of opening/closing of windows, doors and locking arrangements of
rooms, lavatories etc., putting off of lights and fans, before and after Office
hours
10. Maintenance of turn-Registers for watchman. Maintenance and security of
overtime Register.
11. Such other items of work as may be entrusted to him from time to time.
Duty Hours: 7.00 AM to 11.30 AM - 3.30 PM to 7.00 PM.

5.12 Welfare Officer

(i) Staff Welfare:
a. Giving personal hearing to individual members of staff regarding their
difficulties and grievances.
b. Assistance to staff suddenly taken ill of those chronically ill. Helping in
securing admission to places of treatment.
c. Helping in cases of need in securing admission of children in schools, colleges
and other educational institutions.
d. Assisting in cases of need, families of persons on protracted tours.
e. Assistance in allotment of Central Government quarters.
f. Grants-in-aid, extra-curricular, Welfare activities etc.
g. Maintenance of library.
h. Any other type of work allotted by the Principal Accountant General.
(ii) House Keeping:
(a) Cleanliness of Office buildings, premises and bathrooms including dequacy
of water supply.
(b) Cleanliness of Office canteen and kitchen.

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 (c) Cleanliness of premises of staff colony.
(d) Neatness of work place including proper maintenance of furniture,
removal of unwanted records, elimination of congestion in Sections,
adequacy of lighting and ventilation.
(e) Adequacy of drinking water facilities.
(g) Parking lots for Cars and scooters and ensuring their safety and protection
against sun and rain.
(h) Housekeeping and case of the Office buildings including maintenance and
care of gardens and lawns.
(i) Control of MTS.
(j) Maintenance of furniture and Office equipments.
(k) Supply of livery and uniform to MTS.
(l) General control over water and electricity supply.
(m) Supply of Office necessities to the Sections and Officers.
(n) Repairs and maintenance of Office buildings including hiring, matters
connected with Rent etc.
(o) Handling of complaints relating to Motor cycle/Scooter advances.

5.13 Welfare Assistant

The duty of Welfare Assistant should be to keep liaison with various Welfare
Organizations of the staff and to assist the Welfare Officer. He should.
(i) Ascertain the housing problems confronting the staff and render them
assistance in securing accommodation.
(ii) Assist the members of the staff in obtaining prompt attention in hospitals by
contacting the authorized medical attendants.
(iii) Render assistance the staff in securing built houses of building sites
advertised by the Housing Boards by giving them timely advice as to whom
and when and how to apply for these, and also, if possible, contacting the
authorities.
(iv) Help the Recreation club in its activities, specially in the arrangements for
conducting local, Zonal and inter-zonal tournaments including
accommodation etc., for visiting teams, expansion and diversification of the
activities of the club etc.
(iv) Any other work connected with the welfare of the staff entrusted to him by
the Deputy Accountant General (Administration)/Welfare
Officer/Accounts Officer (Office).

5.14 Legal Cell Officer

The Legal Officer, is responsible for all legal cases relating to all the IA&AD offices in
Saifabad, Hyderabad the office, including attending Courts/ Tribunals, liaising with/
briefing Standing Councils, tendering legal advise etc.

5.15 Receptionist
The receptionist should:-
(i) Assist the visitors who come on Official business and direct them to the
Branch Officers and Sections concerned with an entry permit or pass.
(ii) Attend to the Telephone calls on the Office general phone.

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 (iii) Maintain the Register of telephone calls.
(iv) Attend to the receipt and distribution of telegrams.
(v) Receive the local dak and hand it over to the markers after making an entry
in the Register for recording of receipt of local dak.
(vi) To maintain a complaints Register about working of the lifts.
(vii) Attend to any other work that may be entrusted to by the Manager.

5.16 Stenographers
The duties of the stenographers are to take down notes, type them and
dispose them of. They will also be in charge of the library of the Officers to whom
they are attached and will be responsible for the maintenance of the codes and
manuals in their charge with posting of Correction Slips. All Demi-Official,
confidential letters as well as enclosures thereof should be typed by the
stenographers attached to the Branch Officers, irrespective of whether the letters
emanate from the Section or dictated by the Officers concerned. This will apply to
the stenographers attached to the Supervisory Officers also where this is considered
possible by the supervisory Officers.

5.17 Watchmen
1. They should remain on duty in their posts throughout the period of the shift
and also till they are relieved.
2. They should not leave their posts of duty without specific permission.
3. They should see that there is no undesirable and unwholesome collection of
individuals in or near the Office premises.
4. No stranger should be allowed inside the Office premises out of Office hours
without specific permission of the competent authority. They should see that
visitors are allowed in the premises only between the prescribed visiting hours.
5. They should see that doors windows of Sections as well as Officer’s rooms and
all entrances to the Office are kept closed when Office is not working.
6. They should see that the vehicles belonging to the members of the Office as
well as outsiders are parked in the places specially earmarked for the purpose.
7. Those on duty during night times should see-
(a) that all lights except the one in the centre and one in each corner of each
floor are switched off to prevent unnecessary consumption of electric
power.
(b) that while one of them keeps watch at the main entrance others are
patrolling around the whole building including the different wings of
each floor.

5.18 Duties and responsibilities of Assistant Accounts Officer of Records

Management
The Records Management is broadly demarked into three units namely:
1. Current Records Management
2. Old Records Management
3. Records Maintenance Support Groups.

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 The AAO, In-charge of Records forms a major link for organization and co-
ordination of the work of Management of Records in the Office among various
Sections, Old Records Section, Current Records Section. It is his duty to maintain a
proper inter-action among various Sections within the Office and inter-action
between the Office of the Principal Accountant General (A&E) & Accountant General
(Audit).
He is responsible for the proper and general management of records in the
entire Office. It is his duty to identify the bottle necks arising from time to time in the
proper management of records and Officer assistance to relieve such bottle-necks so
that the movement of records, their storage and preservation, retrieval, supply
restoration and disposal are always kept balanced. For this purpose he has been
placed with a team namely Records Maintenance Support Groups consisting of 3
literate record keepers, 3 semi literate record keepers and 3 daftries for organising
and co-ordinating the records management and clearance of arrears in sorting,
stitching, indexing, listing, storage, retrieval, supply, restoration and weeding out
and disposal of records wherever they are in the Office.
He shall see that no records are unnecessarily kept or thrown in the corridors
or any such place on the floor for the unreasonable time. He shall oversee proper
upkeep and maintenance of records in old Records, Current Records and offer his
assistance to the other Sections for the same purpose. He is therefore also placed in
charge of vacuum cleaning of the records.
An MTS to operate the vacuum cleaner, a Record Keeper to arrange the
records after vacuum cleaning is provided to the AAO. Records Management for
organising and arranging cleaning of the records as a continuous and permanent
measure. He is also responsible for fixing an annual contractor for sale of Office
paper sweepings and supervises its proper and timely disposal. It is his responsibility
to see that the contractor does not mix-up the time barred records with the Office
paper sweepings.
He should keep the staff in various units under Records Management shifting
to areas requiring their services to clean arrears and thus avoid idle hours and lean
periods for the staff under Records Management. He shall also undertake such
works akin to records management when directed by the administration.
Maintenance and submission of Calendar of Returns, Monthly Progress Report, and
Quarterly arrears report as in other Sections.

5.19 Registers and other returns maintained in Current Records and Old Records
Sections
1. Index Register of list of records-Monthly submission to Accounts Officer on
first of each month.
2. Register for supply of NGO vouchers to Departmental Officials for spot
verification to be closed and submitted to Accounts Officer on the first
working day of each month.
3. Registers for supply of NGO vouchers to Audit closed and submitted to
Accounts Officer on first working day of each month.
4. Register of supply of NGO vouchers to Officials of Principal Accountant
General (A&E) for spot verification to be closed on the first working day of
each month and submitted to Accounts Officer.

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 5. Register of supply of records in respect of misappropriation cases to be closed
on the first working day of each month and submitted to Accounts Officer.
6. Register of supply of NDC Bills to Audit to be closed on the first working day
of each month and submitted to Accounts Officer.
7. Register of GIA Bills supplied to Audit to be closed on the first working day of
each month and submitted to Accounts Officer.
8. Register of AC Bills supplied to Audit to be closed on the first working day of
each month and submitted to Accounts Officer.
9. Register of records other than NDC, GIA and AC Bills supplied to Audit to be
closed on the first working day of each month and submitted to Accounts
Officer.
10. Register of missing records to be closed on the first working day of each
month and to be submitted to Accounts Officer.
11. Activity Report Register to be closed on the first working day of each month
and to be submitted to the Deputy Accountant General (A) on 5th of every
month.
12. Register of Records transferred to Old Records to be closed on the first
working day of each month and submitted to the Accounts Officer.
13. Register of complaints to be closed on the first working day of each month
and submitted to the Accounts Officer.
14. Watch Register to watch the return of records taken by Sections to be closed
on the first working day of each month and submitted to the Accounts
Officer.
15. A suggestion Box inviting suggestions for improvement of Records
Management.

5.20 Current Records Squad

1. Activity Report Register to be closed on the first working day of each month
to be submitted to the Deputy Accountant General (Admn.).
2. Register of supply of NGO vouchers to (a) State Government Officials and (b)
Officials of Principal Accountant General (A & E) for spot verification to be
closed on the first working day of each month and submitted to Accounts
Officer.
3. Register showing the consolidated daily progress of (a) Record sorters, (b)
Clerks, and (c) Daftries separately to be closed and submitted to Deputy
Accountant General (Admn.) on the 5th of each month. These will serve as
statistics Registers also (Form No.2).
4. Index Register of list of records transferred to current records Hall to be
closed and submitted to Accounts Officer on the first working day of each
month.
5. Dairy of Clerk/Record Sorters/Daftries to be submitted to the Assistant
Accounts Officer/RM on 1st and 15th of each month (Form No.1).

5.21 Duties and responsibilities of Vacuum Cleaning in-charge

The following are the duties and responsibilities of vacuum cleaning in-charge:
1. Maintenance and Upkeep of the vacuum cleaning machines and their spare
parts, as per the instructions of the maker and for getting periodical servicing.

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 2. To allocate, co-ordinate and to supervise the vacuum cleaning work.
3. To guide, inspire and motivate the Officials of the vacuum cleaning parties to
achieve accelerated progress.
4. Submission of monthly and quarterly progress report of the vacuum cleaning
parties.
5. Maintenance of all the files relating to vacuum cleaning work for submission
to higher Officer.
6. Maintenance of the Stock Register of vacuum cleaners and their accessories.
7. Ensure smooth and careful handling of the machines to guard against
damages, breakdowns mal-functioning etc., by organising the vacuum
cleaning operation.
8. He shall be responsible for drawing the cleaning programmes for holidays
whenever he is called upon to do so, supervising the work and submitting
completion reports thereof.
9. Watch the unwanted Registers/Records thrown in the corridors by the
Section people and report to the Assistant Accounts Officer/Records
Management.
10. In the absence of vacuum cleaning work, on any particular day, he shall
perform such other duties as may be assigned by the AAO, appropriate to his
cadre.
5.22 Additions to the existing list of duties of Record Keepers
1. Receiving, sorting, indexing and arranging the records sent to Records Section
by other Sections.
2. Identification of the time barred records and their weeding out after making a
note of the weeded out records in the list of records and the concerned
Registers, under the supervision of In charge of Records Section.
3. Receipt and issue of forms in Forms Section.
4. Maintaining a Register of daily progress of work, in prescribed form, and
getting the entries attested by the Section head daily. The Register shall be
submitted to the Accounts Officer on the first working day of each month.

5.23 Norms for Record Keepers per day

1. Sorting of vouchers and other records, putting wrapper on each category of
sorted records in Current Records Section 2000 Nos.
2. Sorting and arrangement of records of one unit in other Sections 2 days
3. Indexing of Records 400 Nos.
4. Receiving of listed records 500 Nos.
5. Writing of Index slips 400 Nos.
6. Pasting of Index slips 500 Nos.
7. Arranging of records bundles on the racks in the order of Serial Numbers 1000
Nos.
8. Tracing and providing of records for verification and reconciliation etc. 20 Nos.
9. Identification of time barred records and their weeding out under the direct
supervision of supervisory staff 1000 bundles of vouchers 400 bundles of
other records.

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FORM NO. 1
DIARY OF CLERKS/RECORDS KEEPERS
(To be submitted to Branch Officer on 1st of each Month)
Name of the official Section
Date Work allotted, Section Progress Initials of In- Initials of Branch
Head of Account, Month etc. charge with Officer with date
date

REGISTER OF DUTY LIST

........................Section. Designation of Staff ……………..

Sl. No. Charge Name of Date Initials of Specimen Remarks

Unit entrusted official to signature
No. District- whom and initials
wise or entrusted of official
Major mentioned
head-wise in Col.3
From To AAO BO DAG
1 2 3 4 5 6 7 8 9 10

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CHAPTER VI
Records Branch
6.1 General: The Record Keeper is in direct charge of the records of the
office.

6.2 Record Room: The main record-room should have only one of its
doors open, the keys of the others being held in the custody of the
record-keeper. No one should be able to get access to the record -room
without the knowledge of the record keeper or the person to whom he
may temporarily entrust the duty.

6.3 Admission of Strangers to Record-room: No MTS or other person

who does not belong to the office should be allowed inside the record -
room. Records and requisition slips should be delivered by clerks and MTS
to the Record Keeper or one of his assistant for compliance an d on no
account should any clerk or MTS remove papers from the record -room
without the knowledge of the record-keeper. If any Clerk, etc., wishes to
assist in the search for any document, he should apply to the record -
keeper who will either himself assist or depute his assistant to assist in
the search for it.

6.4 Duties of the Record Keeper:- The Record Keeper is responsible for
the proper custody, arrangement, and preservation of records under his
charge. He should see that the rooms are properly ventil ated and kept
clean, that precautions are taken against the records being damaged in
any way, and that no records are kept lying about on the floor except for
very short periods, as a temporary measure when no other course is
possible.

6.5 The Record Keeper is not responsible for any records kept outside
the record-room. As the Assistant accounts Officers concerned remain
responsible for the records so long as they are in their charge they should
see that they are not retained in their sections longer than is absolutely
necessary.

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6.6 The Record Keeper is also responsible for calling for the records
due but not delivered to the record branch, for keeping the index register
up-to-date, for the proper maintenance of the weeding register and for
seeing that records sent from the sections are labelled correctly with the
periods of preservation noted thereon and attested by the AAO of the
Sections concerned. He will be held personally responsible for the
submission of the returns, etc., due from the Records Sect ion on the
prescribed dates and for the prompt issue of records requisitioned by
sections, etc.

6.7 Procedure to be observed in sending records and rules regarding

weeding and destruction of records: - The record room will be open from
9-15 AM to 5-45 PM when old records will be accepted and requisitions
for the issue of records compiled with either by the Record Keeper or any
one of his staff.

6.8 All records (i.e., Registers, Guard files, etc.) made over to the old
Record should be properly bound or other wise secured. Each of them
should have recorded thereon in a conspicious place over the dated
initials of the persons authorized, the year in which it is to be destroyed
vide Annexure-I(A) & (B).
Note:- The above information in respect of registers and re cords which do not have
their subjects clearly specified on their face should be recorded in block letters and
figures on index slips (in the form annexed) to be pasted on such register or records.
Index slip of record made over to the Old Record Branch:
No. of Record/Register:
Period:
Year in which it is due for destruction:
Dated signature of AAO

6.9 The Old Record Branch should refuse to accept any records which
are not complete in the above respects.
6.10 Records proposed to be handed over to the Old re cords Section
should be arranged in chronological order and if any particular volume
relating to the period is missing or is not handed over the fact should be
so stated and efforts should be made to trace the volume and forward it
to the Old Records Section or give an explanation duly approved by the
Group Officer why the particular volume (s) is (are) not being handed over
to old Records Section.

6.11 Records sent for file to the Record-room will first be entered in the
transit register (Form No. SY-307) kept by each section or department. To
facilitate the work of acknowledging receipt of the old records from
sections and bringing them on to the Index Registers, the several sections
in the office should arrange to deliver to the arrear Record -section their

106
records through the transit registers on the dates shown in Annexure -II.

6.12 The Record Keeper, on receiving the records with the Transit
Register, will see that they agree with the particulars noted in columns (1)
and (4). If they are correct he wil l initial the register in column (5) in
token of receipt, and will also attest all alterations in the register which
are in order. The register should then be returned to the section
concerned.

6.13 On receipt in the Old Record Branch the relevant particu lars
relating to the records will be promptly entered in a register in From SY -
257, special care being taken to fill in correctly the column relating to the
year of destruction. The entries in the register should be neatly written
and the items comprehensively described.

Note:- With a view to facilitate expeditious transfer of old records when accumulated
in the different Sections of the office it has been ordered by the Accountant
General in partial relaxation of paragraphs above that the Sections handing
over the records should prepare lists of vouchers and other records in
duplicate and hand over one copy of the list along with the records to the Old
Records Section. The copy of the “List of records handed over” should be
preserved by Old Records Secti on for reference whenever indents are received
for supply of old records. The acknowledgements for the receipt of the old re
cords will be available to the sections concerned on the original of the list “list
of records handed over” by the sections.
(OM IV/O.O.1 dated 6-8-1974)

6.14 The index should show in detail exactly what records are kept in
each shelf and when they are due for destruction and sufficient space
should be left in it after each class of records to provide for further
entries. As old records are removed for destruction, they should be struck
off in the Index Register under the dated initials of the Record Keeper. A
record once entered in them should never be removed without the
sanction of the Branch Officer, which sanction will be evid enced by his
initials against the entry.
(CAG’s letter No.809 Admn./512 -27 dated 19-6-28)

6.15 The Registers on completion should be submitted to the Branch

Officer-in-charge of scrutiny on the 10th January of each year.

6.16 The form which should be printed on strong paper will be bound
into register of sufficient thickness to last for about 3 years. This register
will be a permanent record and should be carefully preserved. The pages
of each register should be serially numbered and the volumes brought
into use from time to time should also be numbered in consecutive series.
When a new volume is brought into use, the old volume should be closed

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by preparing on its fly leaf a simple index to show in what years the
records named in it are due for destructi on.

Year Page No.

Item
1927 6/54, 7/82,86,88
4/39 58 etc
1928 7/89
5/38
1929
6.17 The Principal Accountant General has discretion to use other
methods in the maintenance of this register so long as the general spirit
of these rules is not violated.
6.18 The racks will also bear the same descriptive numbers as those
given in the register and the records will be arranged in their respective
racks in the order of numbers given to them. There should be no difficulty
in tracing any entry for records in the register as they are entered in it in
the order of years. The space in the racks for each class of records should
also be arranged so that there is sufficient room for records of the same
class which may afterwards be sent into the record room .
6.19 Supply of records from the Record Room:- When a Section requires
a document from the record room, it must send a Clerk or MTS to the
record keeper with a requisition slip in Form No. SY -301 initialled by the
Assistant Accounts Officer in-charge of the section requiring the records.
The record room will be open from 9-15 AM to 5-45 PM daily for the
purposes of complying with requisitions from sections and no records will
be supplied after 5-45 PM unless they are marked very urgent under the
dated initials of the AAO.

6.20 If the document required has already been issued the requisition
slip should be returned with a note giving the name of the section to
which the document was supplied. When a document is returned, the
date of return will be entered by the record-keeper under his initial and
the requisitions immediately returned to the section concerned. The AAO
in-charge or record Clerk of the returning section is responsible for seeing
that the requisition is complied with, and he should retain tho se receipted
requisition forms in the Section for a year before he destroys them.

6.21 A register in Form S.21 showing the particulars of records issued on

requisition slips should be maintained by the record section with a view to
watching effectively the return of the records issued to sections. The
registers will be closed monthly and submitted to the AO on the 20th of

108
each month showing the details of records outstanding with the section.
6.22 All requisition slips of records supplied to sections shoul d be kept
by the Record Keeper in a guard file. He will examine the guard file of
requisitions once a month and call in sections to return record which have
been outstanding for two weeks or more; if the call is not answered within
three days, a report should be submitted to the Accounts Officer, OE.
6.23 With a view to secure better control over the return of old records,
all the Sections of the office should open a register in the form given
below:

Section TR No. as noted on Brief Description of the Date on which received

the index slip of the record record from old Records Branch
1 2 3

Issue No. of Old Records Date of return to Old Records Initials of AAO
Section Branch and T.R. No.
4 4 5

The entries in the register should be abstracted onc e in a month (10th of

each month) and a list of pending items which are more than two years
old should be submitted to the Branch Officers for review. The items
should be noted in the section Calendar of Returns and compliance
watched.
(OM IV/O.O. 1 Dt6-8-1974)

6.24 Vouchers and other documents are sometimes requisitioned by

Tribunals for Disciplinary Proceedings, Courts of Law etc. If such
documents are included in the list of records handed over to the Old
Records Branch, the concerned should make it a point to intimate to the
Old Records Section the fact of having received a requisition for the
record and ask for the preservation of the records and should obtain the
acknowledgement of the record-keeper for the receipt of the intimation.
The Record-keeper will maintain a register in which particulars of such
records are entered in chronological order and watch compliance and put
up the register for re view by the Branch Officer once a month.
(OM IV/O.O. I/Date 6-8-1974)

6.25 Each half year, a report on the state of old records will be prepared
by a Senior Accounts Officer after personal inspection and submitted to
the Principal Accountant General for review. 1st week of June and
109
December have been prescribed as the due dates for the submission of
the report. For this purpose the OE (Record) Section will submit to the
Principal Accountant General a fortnight in advance of the due -date that
an inspection of Records by a Senior Accounts Officer is due so that the
Principal Accountant General may select th e Senior Accounts Officer who
should conduct the inspection and make a report.
(Letter from the Controller of Civil Accounts No.T.1677 Admn. 469 -30- dated
16th October 1930)

Destruction of records:-
6.26 The instructions contained in Chapter XII of M.S.O (Admn.) Vol.I
should be observed with regard to destruction of Records.
6.27 The main principle which should guide the destruction of records
should be that so long as an objection is outstanding and the accounts
have not been completely checked and accep ted in audit, they and the
supporting documents should not be destroyed even though the period of
preservation in the relevant rules may have expired.

6.28 Where any objection is outstanding, accounts records of all kinds,

in connection therewith should not be destroyed until the whole position
has been reviewed by or under the orders of Accountant General and
decision is taken as to the earliest period upto which the accounts could
safely be destroyed.

(Extracts from letter No.796 -Admn. II 124-53, dated 10-6-1953 of CAG)

Note:- A list of records and registers etc., with periods of their preservation is given
in Annexure referred to in para 12.2 of the CAG’s Manual of Standing Orders.
At a certain time in each year to be fixed by the head of the office the weeding
of records for destruction will be taken on hand under the supervision of a
Senior clerk. The entries in the column relating to the year of destruction will
indicate which records are due for destruction in any particular year. When
selecting the records for destruction it will be necessary to consult all the
earlier volumes of the register and it is to facilitate this part of work that an
Index has been prescribed.

(The instructions contained in the pamphlet prepared by the National

Archieves of India regarding the preservation of records in Government office
communicated through Comptroller and Auditor General, New Delhi No.117 -
Admn.I/78-52 dated 21-7-52, are reproduced in Appendix to this Manual.)

6.29 Principal Accountant General will arrange for a quarterly review of

the Records in terms of para 12.4 of M.S.O (Admn.) Vol.I through a Senior
Accounts Officer who should submit his report along with the list of

110
records to be destroyed. Instructions contained in para 12.5 of M.S.O
(Admn.) Vol.I should be borne in mind while conducting this review.

6.30 The following broad principles of procedure have been laid down in
the interest of safety of the Government records which should be
observed in dealing with the transfer of files to the National Ar chieves:-

(i) It is a universally accepted archival practice that files dealing with

a particular subject should all form part of a compact series. No
file should on any account be separated from the series to which
it belongs except when it is needed fo r reference purposes and all
files should return to their parent series after they have been
done with. Appropriate note should be kept in the bundles
containing the series about the file temporarily withdrawn for
reference purposes.

(ii) When a series of files or a part of the series is to be permanently

transferred to another office on account of reallocation of
subjects, in all cases the Directorate of Archieves should be kept
informed of such a transfer, if the series is in the custody of the
National Archieves.

(iii) Where the files have become due for permanent transfer to the
National Archieves for preservation complete series should as far
as possible be transferred, giving explanations for any missing
numbers in the series, and also for any files which it may be
intended to retain permanently in the office Record room.

(iv) While transferring files to the National Archieves, care should be

taken that the files of the transferring office should not be mixed
up with the others which may have been b orrowed by the
transferring office from some other office for the disposal of some
cases.

(v) Similar care is also necessary in respect of the files which an

office may be returning to the Archieves for restoration. Only the
files borrowed direct from the Archives should be returned, while
others borrowed direct from other offices or requisitioned from
the Archieves through the owning office should be returned to the
loaning office.

(vi) Records meant for restoration should not be mixed with those
meant for initial transfer. Separate lists of the two kinds of files
should be prepared while forwarding them to the Archives.
111
 (vii) Requisition for confidential files of other offices should as far as
possible, be routed through the owning office.

(Based on Government of India, Ministry of Education, O.M.No.D/336 55 O and

M dated the 27th 9/3-10-55)

6.31 The following categories of correspondence files and records should

be sent to the Director of National Archives, Government of India, New
Delhi for permanent preservation when they have outlived the period of
preservation prescribed for them for purposes of Indian Audit and
Accounts Department.

(i) References to the Comptroller and Auditor General for

decisions on audit and accounts question and the decisions
thereon.
(ii) Orders sanctioning permanent establishments;
(iii) Orders communicating sanction to pension together with the
first page of application for pensions or the descriptive rolls
as the case may be (of Item 7(n) Section VII in Annexure I to
Chapter XI of the Comptroller and Auditor General Manual of
Standing Orders);
(iv) Reports and orders on defalcation cases;
(v) Orders and sanctions of permanent character (e.g., orders
permanently excepting Government Servants from the
operation of rules in the Fundamental Rules, the Civil
Services Regulations etc.)
(vi) Returns of political pensions, and
(vii) Files containing materials bearing on the organisation history
of the Department or of the office concerned and those
containing personal history of distinguished men.
(CAG’s No.773-Admn. 1/120-46-Coll-IV dated 20-3-1956)

6.32 No records will actually be destroyed except with the sanction of

the PAG. For this purpose a list will be made out in a bound register of all
the records weeded out for destruction and his approval thereto will be
obtained in writing. This register should be carefully preserved as being
the actual authority for the destruction of the record detailed in them.

6.33 All orders for destruction of records should be put up to PAG e very
six months for his perusal.

6.34 When the destruction has been completed, the Clerk in -charge, will
under his dated initials, write against the item in ‘Remarks’ column of the
register, the word ‘Destroyed’ and also give a reference to the orders of

112
the head of the Department sanctioning the destruction.

(CAG’s Lr.No.809 - Admn. 512-27 dated 19th June 1928)

6.35 Records to be destroyed should be placed in a separate room where

they will be torn up. As files or documents are removed for destruction, a
note to that effect should be made in the last column of the index register
(From No. SY-257). The destruction of the records will be supervised by
the record-keeper, and his supervision must be so effective that no
voucher can, by any chance be used again.

6.38 Sale of Ordinary waste paper:- Notices should be issued to the

intending bidders calling for sealed quotations for the purchases of waste
paper of this office. Copies of such notices should also be sent to the
nearest paper mills, if the quantity available is such as to make it likely
that they may be interested. On receipt and scrutiny of the sealed
quotations, DAG (Admn.) will decide the bidder to be entrusted with sale.
The AAO/OE.I Section will then arrange for the sale of ordinary waste
paper to a contractor and the sale proceeds thereof will be remitted in
the State Bank, Hyderabad for credit in the Government Accounts.

Note: As far as possible, the nearest paper mills also be informed of the disposal of
Waste paper, if the quantities to be disposed of are likely to interest them.

(GOI Ministry of Works Housing and Supply; Circular Memo. No.5050/S&P 11 -

54 dated 12-8-54 with CAG’s Endt. No.1537 -Admn. I/KW/268-54 dated 24-8-
1954)

6.39 Before any sale of ordinary waste paper is made to the cont ractor
an agreement in the following form will be executed.

(Letter No.B. & R. 463, dated 4th March 1932, from the Controller of the currency,
Calcutta).

AGREEMENT

This indenture made this .................................................day of

......................................... between ............................................... through its sole
proprietor Shri ................................................ son of
...............................................................aged ................................ residing at
.......................................................... hereafter called the “Buyer” (which expression
shall where context so admits include their heirs, legal representatives, and assigns)
of the one part and the Presi dent of India through the P.A.G. (A&E) of A.P. hereinafter
called the “Seller” (which expression shall where the contest so admits include his
sucessors and assigns) of the other part.

113
Witnesseth as follows:-
The buyer hereby covenents with the seller on t erms and conditions following:
1. The buyer shall purchase all the waste paper in the office of the P.A.G.
(A&E), A.P at Hyderabad at the rate of ..................... per ton plus VAT
at .................% under the AP Value Added Tax Act.
2. The buyer shall effect clearance of a..............................
...............................within a period of seven days from the service of
notice in that respect.
3. The buyer undertakes to deliver the ................................ only to the
paper mills for pulping purpose.
4. The buyer shall on delivery of ................................pay the cost thereof
in cash and shall not remove any portion of it without such payment.
5. Waste paper will be torn to pieces before removal.
6. On breach of any of the terms of conditions of this agreement the seller
would be entitled to terminate the contract without notice and in such
a contingency the buyer shall be liable for all the loss and damage
incurred by the seller in making fresh arrangements for its disposal.
7. The contract will hold good for a period of one year from the date of
acceptance.
In witness where of we on behalf of ...................................
................................ and Sri...............................................................
.......................................P.A.G.(A&E), A.P., Hyderabad for and on behalf of the
President of India has hereunto set their hands and seals this ...................................
day and year first above written.
Note: The above procedure applies mutatis mutandis to the sale of torn waste paper
of the old records ordered for destruction and sale of waste paper sweepings.

6.40 Sale of old News papers, journals etc: - OE Section will be

responsible for the custody and disposal of all old newspapers, journals,
etc., received in this office. The section will see that the old copies are
collected and kept somewhere pending sale. The Newspapers should be
sold periodically under the orders of Deputy Accountant General/Sr.DAG
(Admn.) through the AO (OE) once a quarter (on 10th April, July, October
and January of each year). Once a year a certificate should be given to
the Principal Accountant General by the Deputy Accountant
General/Sr.DAG (Admn.) that all old issues had been sold and proceeds
credited to the proper head.
(C.AG’s letter No.646-NGE-183-56 dated 9-4-1956)

6.41 Disposal of classified waste paper:- Instructions contained in

Government of India, Ministry of Home Affairs Secret
O.M.No.111/11014/3/75 S&P. (D.I), Dated 7-7-1975 and
O.M.No.111/11014/6/75-S.&P. (D-II). dated 22-9-1975 (received in C.A.G’s
Endorsement No.3075/Tech. Admn-II/203-67-III, dated 16-12-1975 should
be observed to dispose of all classified waste papers (including stencil and
carbon papers etc.)

6.42 Old Book covers and file boards:-

Old book covers and file boards, should as far as possible, be

114
utilized in office for binding purposes and surplus stock, if any, should be
auctioned if it is not required, instead of being destroyed.

(Letter No. Camp I. dated 23rd December, 1924 from the Controller and Printing,
Stationery and Stamps, Kolkatta).

6.43 Precaution against fire in the Record Room: - No match or artificial

light of any sort should ever be allowed in the record -room; smoking in
the record-room is strictly prohibited. A notice to this effect must be
prominently displayed at the entrance to the Record -Room.

ANNEXURE - I(A)
(See Paragraph 6.8)
List showing the periods for which certain records should be Preserved:
No. of complete
Item account years for
Description of Record s Remarks
No. which to be
preserved

(1) (2) (3) (4)

(A) List of records common to several sections with periods for which they should
be preserved, excluding those shown in Annexure -I to Chapter-XI of the
Manual of Standing Orders.

1. REGISTERS :-

1. Adjustment Register of Audit Sections 3 years ..

2. Attendance Register 2 years ..

3. Registers of Income Tax 2 years ..

4. Casual leave Register 1 year ..

5. Calendar of Returns 2 years ..

6. Despatch Register 3 years ..

7. Index Register Permanent ..

8. List of Books 2 years ..

9. Objection Book and Statements 3 years ..

10. Purport registers 3 years ..

115
11. Progress reports (Daily Works, Weekly
1 year ..
arrear Statement etc.)

12. Register of six months and three m onths

1 year ..
outstandings

Register of PLI policies granted by AG, P &

13. 15 years ..
T

14. Register of records and cases handed over

Permanent ..
to Record or destroyed

Register showing vouchers selected for

15. 1 year ..
audit.

16. Register showing amounts waived under

2 years ..
Article 248, Audit Code

17. Register showing points for inclusion in

2 years ..
the report on the working of treasuries

Register of special charges and recurring

18. 3 years ..
charges

19. Register of Grants-in-aid 6 years ..

20. Register of review of audit by AAO/SO 3 years ..

21. Register of review of audit by Gazetted

3 years ..
Officer

22. Register of half-margins 3 years ..

23. Report of Treasury irregularities 1 year ..

Register of progress of Gazetted Off icers

24. 1 year ..
Review

CAG. Lr.577
Transit registers (Register of Admn.II
25. 3 years
intersectional movement) Vol.II dated
5-4-1963

Income-tax salary registers form I.T.48

26. (office copies of annual income -tax 12 years ..
return)

The standing list

List and register of periodical reports and and current
27. register should be
returns book incoming and outgoing.
maintained old
ones being

116
 destroyed as and
when they become
obsolete.

II. CORRESPONDENCE

1. Ordinary letter files 3 years

2. A.B.K. and H.M Files 3 years

3. Objection memos 3 years

4. Office copies of further remarks on O.S 3 years

State Government order spare copies of

5. 3 years
other than A.G’s spare copy file

6. Gazettee of India Part -III and supplemental 5 years

7. Register of pending U.O. references 1 year

8. Register of U.O references received 3 years

9. Circular files 5 years

10. Case Registers:

(i) File register (list of files) 5 years

(ii) Section Note Book Permanent

(iii) Sectional diary 3 years

(iv) File movement register 1 year

ANNEXURE - I (B)
List of records peculiar to each Section with periods for which they should be
preserved.
Sl. Description of No. of complete Remarks
No. Records account years for
which to be
preserved
(1) (2) (3) (4)
Establishment Section
1. (a)Bills, Acts, Rules, Permanent, if
Regulations, manuals, administered by
codes executives, this office,
instructions, otherwise only
procedural standing orders to

117
 instructions, etc. be preserved.
(evolution,
ammendment,
interpretation etc.)
(b)Creation and Permanent
Abolition of Offices
(c)Re-organization and Permanent in the
redistribution of case of office
functions issuing orders;
otherwise only
standing orders
need be preserved
2 Permanent Advance -do-
(Imprest)
3 Delegation of powers
(a) Evolution of Permanent
pattern of delegation
to subordinate
authorities
(b) Declaration of Permanent
officers as Heads of
Departments/ Offices,
Controlling Drawing,
Disbursing Officers
(c) Orders of Superior Only standing
Authorities when orders to be
received by preserved
subordinate permanently
authorities
4 Departmental
promotion
Committees
(a) Constitution 3 years after the
DPC has been
reconstituted
(b)Proceedings 10 years
5 Recognition of Permanent For Historical value
association of
Government servants
6 Creation of Posts 10 years
(including ex tension
of the term of
temporary posts into
permanent ones) and
conversion of
temporary posts
7 Establishment
Register
Sanction Register 5 years Two separate registers (For
Permanent Posts &
Temporary Posts) may be
118
 maintained separately. If a
register relating to
temporary posts is to be
re-written, particulars of
latest sanction alone to be
written in the New
Register.
8 Recruitment Rules Permanent, if
administered by
this Office.
Otherwise only
standing orders to
be preserved
(a) Requisition for 5 years
recruitment through
Employment
Exchanges
(b) Through UPSC 5 years
9 Special representation
in Services
(a) Rosters for special 3 years
representation in
services
(b) Annual Returns 3 years
10 Selection of Personnel
(a) Constitution of 5 years after the
Selection Committee committee has
been
(b) Proceedings 10 years
11 Verification of 3 years The period of 3 years for
character and this item relates to the
antecedents correspondence regarding
character and antecedent
and not to the verification
reports themselves. The
latter should be retained
as long as the Govt.
servants are in service
12 Medical Examination 3 years
13 Service Books
(including leave
account)
(a) Service book of 5 years from the
Govt. servant who has date of resignation
resigned
(b)Service book of (a) 5 years if no
Govt. servant who has case is pending in
been retrenched/ any court.
removed/ dismissed (b) 3 years after

119
 final judgement
under the normal
course of law, i.e.,
the last judgement
of the highest court
as established by
law where the court
has upheld the
Govt.’s decision to
retrench/remove
dismiss the Govt.
servant
(c) Service book of 2 years from the Before actual destruction,
Govt. servant who date of retirement/ however it should be
retires from death ensured that Pension/
service/dies while in Provident cases have been
service. finalised.
14 Personal files
(a) Verification of age These papers should go
and educational into the personnel files.
qualifications Alternatively authenticated
copies may be kept in
personnel files
(b) Change in date of -do-
birth
(c) Relaxation of age -do-
and educational
qualifications
(d) Collateral evidence -do-
in respect of service
matters
(e) Condonation of -do-
break in service
(f) Conduct Rules -do-
(i) Declarations, -do-
Reports and Returns
(ii) Permission and -do-
sanction
(g) Grant of leave These papers should go
(other than casual into the personnel files.
leave) including leave Alternatively authenticated
travel concession copies may be kept in
(Entries regarding personnel files
leave travel
concession should be
made in Service Book)
(h) Requests for “no 1 year
objection” certificate
for purpose of
Employment Exchange
(i) Application for
appointment outside

120
 parent Office
(j) Permission for
higher studies training
(k) Permission to join
Territorial Army,
Auxiliary Air Force,
Naval Reserve
(l) Grant of allowances 5 years These papers should go
like House rent, into the personnel files.
compensatory Alternatively authenticated
copies may be kept in
personnel files
(m) Grant of 3 years
honorarium or fee
(n) Claim for 3 years
reimbursement of
medical charges
(o) Reimbursement of 3 years
legal expenses
(p) Resignations These papers should go
into the personnel files.
Alternatively authenticated
copies may be kept in
personnel files
15 Oath/affirmation of
allegiance to the
Constitution
(a) Register 35 years after it has
ceased to be
current
(b) Correspondence 1 Year
16 History of Services, 5 years after it has
Civil lists Gradation ceased to be
lists current. (In the
case of
Ministries/Depts.
issuing them).
Other Ministries/
Depts. need keep
only the latest
copies)
17 Correspondence Not exceeding 3
regarding Civil lists, years
History of services
(a)Sponsoring of 5 years
employees for training
(b) Matters relating to (i) 15 year in case To meet audit
study of Foreign of Sponsored requirements
language candidates.

121
 (ii) 1 year in case of
unsponsored
candidates
18 Arbitration and 3 years after the
litigation cases final judgement
under the normal
course of law
19 Notices under section
80 of civil procedure
Code
(a) If not followed up 1 year
by a Civil suit
(b)If followed by a 3 years after the
Civil suit: final judgement
under the normal
course of law
20 Results of 5 years
Departmental tests
(including SAS Exam)
20 (a)SAS Exam File 5 years
(b) Answer Books of 1 year after (CAG Circular No.673-
DEA (Confirmatory) declaration of O&M/62-90 dt.15-10-1993)
result if no petition
is pending
21 Instructions in Hindi 1 year
(Nomination of
individual employees)
22 Returns regarding 1 year
progressive use of
Hindi for Official
purposes only:
Appointment of Not exceeding 3
Invegilators for years
U.P.S.C. Exam
23 Recruitment, 10 years (To meet the audit
appointment, requirements)
promotion reversion
and confirmation
Engagement of casual 5 years
labour
24 Individual Not exceeding five
representations on years depending on
(23) above the nature of cases
25 Training of officers Not exceeding 3
and staff years depending on
the nature of cases.
26 (i) Postings and - do -
transfers (other than
transfers on foreign
service) of officers
and staff.
(ii) Transfers on 3 years from the In the case of Gazetted
foreign service final recovery of officers a certificate to the
pension and leave effect that such

122
 salary contribution contributions have actually
from the foreign been recovered, should be
employer obtained from the
Accounts Officers.
(iii) Deputation 3 years after the
completion of the
period of
deputation
27 (i) Fixation of 5 years
seniority
(ii) Representations Not exceeding 5
regarding seniority years; 5 years if the
representation
results in the
seniority being
revised
28 Quasi-permanency
(a) Issue of 1 year after
certificates confirmation
(b) Progress reports 3 years
regarding
29 Verification of service 5 years subject to
suitable record
being kept in
service book/
history sheet
30 (i) Confidential 5 years after
reports/ character retirement/ 2 years
rolls after death
(ii) Correspondence Not exceeding 3
regarding (i) above years
31 Grant of casual leave 1 year
(including CL account
32 (i) Fixation of pay and 5 years
allowances
(ii) Representation 5 years, if Necessary entries should
regarding pay fixation substantive benefit invariably be made in
and similar other is granted. Not service books history
benefits exceeding 5 years sheets
in other cases
(iii) Attachment of pay 3 years
and allowances
(iv) Increment 5 years
register, increment
list and other papers
relating to grant of
increment
(v) Grant of personal 5 years
allowance to staff and
officers

123
 (vi) Adjustment of 3 years
leave salary of non -
gazetted staff

32 (vii) Arrear claims 3 years or one year The fact of adjustment of

after completion of leave salary and arrear
audit whichever is claim can be verified from
later office copies of pay bills
which are retained for 35
years.
33 Advances
(a) Festival advance One year after final
recovery
(b)Advance of pay on - do -
transfer
(c) Grant of advance - do -
of TA
(d)Conveyance - do -
advance
(e)House building One year after re-
advance conveyance of the
property
(f) GPF and advance 3 years after final
recovery
(g)Miscellaneous - do -
advance
34 Air travel, sanction, 1 year
Booking etc
35 Vigilance and
Discipline
(a) Vigilance and
disciplinary resulting
in:-
(i)Imposition of major 15 years Records to be retained
penalties except should include in
‘reduction to a lower particular.
service’, grade or post (1) Charge sheet,
or to a lower time (2) written statement.
scale or to a lower (3) Inquiry Officers report.
stage in time scale. (4) Show cause notice.
(5) Reply to the show cause
notice,
(6) advice of the U.P.S.C if
any.
(7) Final orders on appeal
or memorial or review
petition.
(ii) Imposition of the Till the Govt. (a)whether the service
major penalty. servant is in service rendered by a Govt.
“Reduction to a lower Servant is wholly
service grade or post satisfactory as required
or to a lower time- under Art.4.70 of CSR and
scale or to a lower (b) whether any action is

124
 stage in time-scale”. warranted against the
Govt. Servant under
Art.465-A of C.S.Rs
(iii) Exoneration of the Not exceeding 3
Government Servants years depending
upon the nature of
the case.
(b) Vigilance and 5 years
progress report card
(c) Complaints Not exceeding 5
years depending
upon the nature of
the case
36 Retirement benefits 3 years
(a) Pre-Verification of
pension pages
(b) Invalid pension 25 years/10 years
after death
(c) Family pension 10 years. The
family pension
papers in
administrative
offices should also
be preserved for a
period of 25 years
from the date of
death of the officer.
(d) Other pensions 5 years after
retirement
(e) Gratuity 5 years after award
(f) Commutation of 15 years
pension
(g) “No Demand” Normally, this
certificates paper will be part
of the pension file,
the question of
prescribing
separate retention
period does not
therefore arise.
37 Re-Employment 5 years after the
termination of the
Term of re-
employment
38 Budget estimates 3 years
(a) Statement of (a) in respect of
monthly progressive statements
expenditure, received from
reconciliation subordinate
Statement, and review authorities to be
125
 of grants etc preserved upto the
end of financial
year concerned (b)
in the case of the
statements
concerning the
expenditure of the
Ministry proper.
Till the
Appropriation
Accounts for the
relevant year have
been finalised (This
would normally be
within 3 years)
(b)Register for
monthly expenditure.
(c) Register for Till the
progress in Appropriation
expenditure. Accounts for the
year have been
finalised
(d) Register for
reconciliation
(e) Classification of Permanent
expenditure (opening
of new head of
account)
(f) Acceptance of 5 years To meet audit
debits/ credits requirements
(g) Cash book. 10 years
39 Counter foil of 5 years
receipts issued
40 Pay bills and 35 years
acquittance rolls
41 1 year
Income-tax returns.
42 3 years
P.L. Insurance
10 years
(a) Register
3 years
(b) Correspondence
43 3 years
Rent demand
statement
44 Such period as may
Muster rolls
be prescribed in
departmental
regulations subject
to a minimum of 3
Acct. years
excluding the year
of payment.
45 3 years
TA (including LTC bills
and acquittance rolls)

126
46 1 year
Over time allowance
claims (Registers and
lists received from
sections etc.)
47 3 years
Contingent bills and
register of contingent
expenditure.
48 Vouchers of petty 5 years
value not furnished to
audit.
49 Audit objections, 5 years
notes, paras.
50 Sanction to the 5 years (To serve audit needs)
investigation of arrear
claims.
51 Money order receipts 5 years
and
acknowledgements
52 Position register. 3 years
53 Events register. Permanent
54 Correction books of Till the next edition
the MGP and Manual is published
of Estt. section.
55 Bills register. 3 years
56
Special leave Register. 5 years after the
date of last entry
made in it. CAG
Endt. No.1332 T.A.
II/16-65 dt.22-6-
1966 MHA OM
No.13-12-1964
O&M (P) Dt.5-11-
1965.

OE SECTION

Sl. Description of records No. of complete Remarks

No. years for which
to be preserved
1 2 3 4
Accommodation
1
(i) Office accommodation
(a) Acquisition
Permanent
(b) Purchase
Permanent
(c) Hiring
5 years after
expiry of the
lease or the
period prescribed
in contract
(d) Allotment
3 years

127
 (ii) Arrangements for
accommodation for official
visitors:
(a) Where visitors are treated
5 years
as State Guests and the
expenditure incurred on the
accommodation is borne by
Govt.
(b) Where the charges have to
1 year
be paid by the visitors
themselves
(iii) Govt. residential
3 years
accommodation.
Allotment to Govt. servants,
permission of sharing the
accommodation, change mutual
exchange of accommodation,
application for table fans
refrigerators etc.
Land and buildings requisitions 3 years after the
1(A)
of private premises for official expiry of lease/
use. contract
Contracts
1(B)
(i) Registration of contractors Permanent/ 5
years after the
firm has been
removed from the
approval list and
all the contracts
have been
finalised.
(ii) Black-listing of contractors Permanent
(iii) Waiver/ reduction of 5 years
To serve audit
penalty
requirements
(iv) Condonation of 5 years
irregularities
2 Weather comforts
(a) Requests to CPWD for 1 year
provision of desert coolers,
khastatties, etc.
(b) Hiring of fans, khas khas 5 years
coolers, desert coolers, table
fans, etc.
(c) Repairs of table fans, table 5 years
lamps, heaters etc.
Telephones, call-bells and 3 years
3
electric clocks, installations,
shifting, transfer, payment of
bills including Telephone Bill
regarding.
Staff cars, scooters, and motor
4
cycles.

128
 (a) Purchase. 10 years
(b) Repairs and maintenance 5 years
(c) Log Book. 5 years
(d) Requests for private use, 1 year (If a
permission and payment reference
becomes
necessary after
the expiry of this
period, receipt
book/ staff car
log book may be
looked up)
Furniture, bicycles, typewriters, 5 years
5 (Entries regarding the
duplicating machines and other
closing balance of old
office, equipment.
stock register should be
(i) Purchase, (ii) hiring, (iii)
carried forward to the
Maintenance/ repairs, (iv) stock
new register)
register.
Misc. stores like galss tumblers, 5 years
6
locks etc.
(i) Stationery
7
(a) Indents on Stationery office 1 year
(This period is enough as
complete accounts of
receipts and issue of
articles will be kept in
the stock register
preserves for 5 years)
(b) Local purchase and register 1 year
For the purpose of local
for watching the progress of
audit
expenditure on local purchase
of stationery.
(c) Stock register. 5 years (from the
date of last entry
in the stock
register)
(ii)Forms
(a) Indents on forms stores 1 year
(b) stock register 5 years (entries regarding the
closing balance of old
register should be
carried forwarded to the
next register)
(iii) Books and periodicals
(a) Purchase. 5 years
(b) Lending and Issue. 1 year
(c) Inventor (Catalogue) 5 years after it.

(d) Library Accession Register Permanent

(e) Library Membership Register 3 years after the
register ceased to
be current i.e.,

129
 the register has
been closed and
live entries
transferred to the
new register.
Disposal of surplus, obsolete 5 years
8
and unserviceable stores.
Write-off of losses. 5 years
9
10 Liveries:
(a) Issue, renewal, surrender 5 years
and withdrawal
(correspondence-regarding)_
(b) Stock Register. 5 years (Entries regarding the
closing balance of old
register should be
carried forward to the
new register)
(c) Identity cards: 1 year
(Correspondence regarding
issue, surrender renewal, etc.)
Hiring of Taxis, tents, 1 year
11
shamyanas, etc.
Arrangements for serving 1 year
12
refreshments at the meetings,
conferences and seminars.
Requisitions for printing and 3 years
13
binding.
(a) Additions and alternations in 5 years
office/ residential buildings
(b) Register of railway receipts
5 years To meet audit
showing also the particulars of
requirements.
consignments, freight, Octroi
charges, credit notes issued,
etc.
(c)Departmental scales Reg. Permanent
(d)Stock Reg. for civil credit No. Permanent
T.R. 5
(e) Stock Register for perishable 5 years
articles.
Invoice or challan of receipts 1 year
14
sent to section.
Worksheet for typists and 1 year
15
Shorthand Note Book
Distribution register
Despatch registers:
16
(a)for local dak 3 years
(b) for postal dak 5 years
Postage stamps. Account 5 years
17
Register
Peon book 1 year
18
Arrear statement relating to 1 year
19
Indexing and recording

130
 (i) Notification of holidays and To be destroyed
20
closure of offices at the end of the
year.
(ii) File of list of holidays 5 years
Postal receipts for telegrams, 5 years (Where no, arrangements
21
registered articles, insured for deposit Account and
articles, etc. guarantee system exist,
receipts should be pasted
in the appropriate
despatch register against
the relevant entries)
Issue section diary. 1 year
22
Index registers and records. Permanent
23
24 Register of undiarised 3 years
documents.
Consolidated list of dead stock 5 years
25
articles kept in A.G’s office.
Issue register of records issued 3 years
26
by Record keeper.
General Inward Index registers 5 years CAG Lr.No.1452 Admn. II -
27
for letters received from State 6-Admn.III/62 dated.19-
Govts., Govt. of India and CAG. 8-1963
Non-index register of letters 5 years
28
telegrams, other important
letters and pass books.
Board’s proceedings. 5 years
29
Govt. Gazetters 5 years
30
Office contingent Register 10 years
31
Register of valuables. 3 years
32
Authority:- For items 1 to 23: C&AG’s letter No.577 -Admn.II/89-Admn.III/61 Vol.II,
dt.5-4-1963 (File 8 -72/58-63). For items 3, 7(b) and 11: C&AG Lr.No.3154 -O&M-121-85
dt.16-7-1990.

For items 24 to 32 previous edition of M.G.P.CAG’s Lr.1370 Admn.II/89 Admn.III/61 -

Vol.II Dated 7-8-1963 forwarding Government of India Cabinet Affa irs O.M.No.34/1/6
Dated 9-7-1963.

For item 27: C&AG Lr.No.05 -O&M/1993 No.673-O&M/82.90 dt.15-10-1993

Note: (1) In the absence of any specific instructions to the contrary the retention
periods mentioned in Col.(3) will be reckoned (a) in the case of files, from the date of
their actual closing (and not that of their commencement) and (b) in the case of
registers, from the year they have ceased to be current.

(2) A uniform retention period of 5 years has been prescribed for most of the records
likely to be of interest to audit during the course of their local audit on the assumption
that such audit will take place at least once in 5 years. If however, local audit of an
office does not take place within the stipulated period of five years, the Head of office
should ascertain from audit authorities whether they have any objection to the files
131
relating to the earlier year (which have since become due for weeding out), being
destroyed
or whether they should be preserved for a further period for scrutiny by the a udit
party and, if so, for what period. In no case should a record connected with an audit
objection be destroyed unless the objection has been finally disposed of to the
satisfaction of the audit authorities.

(3) A continuous and conscious effort should be attempted throughout the year to
weed out unnecessary records. In other words, the working rule should be “Weed as
you go”.

Authority:- O.M.No.34/4/61-O&M. dt.21-1-1963 of Govt. of India, Cabinet Secretariat,

Dept. of Cabinet Affairs O&M. Dn. Forward ed with C&AG’s letter No.577 -Admn.II/89-
Admn.III/61-Vol.II, dated.5-4-1963. file EB.I/8.72/58.63)

132
(C) PRESERVATION OF RECORDS
(See para 6.30 and 6.31)

The custody of records from the time they cease to be in active use till they are
deposited in an archives, presents some problems. However great the value of records
to the future historian may be, since, a reference to them by the Departmental
concerned is made only rarely, they are usually neglected. They are often literally
dumped in any place or corne r, available on the floor on the cupboards and the boxes.
If these ‘dead’ files are ever allotted a separate room, it is generally a damp basement
or some space to an archives they are more often than not received in dilapidated
state, ravaged by insects and well laden with dust. The archives has to devote a good
deal of time labour and money to repair and rehabilitate the records so that they may
be preserved for posterity. This unnecessary waste of funds and skilled labour can
easily be avoided if adequate care is taken by every department.

It is the aim of this pamphlet to suggest a few elementary principles, which is

carefully followed, will assist in preservation of records. No attempt whatsoever has
been made to cover the high technical field of ar chives preservation and
administration recommendations being confined only to measures that do not involve
any appreciable expenditure.

It is desirable that all the recorded (semi current or non -current) files are
stored in separate room under the care of an officer, who has had some elementary
training in Archieves keeping. While selecting the room it is suggested that the
following points are kept in view:

(1) The room should not be damp. Dampness ensures attack by insects and
vermins.

(2) The room should have free circulation of air but should be as free form dust as
possible. Stagnant air is conducive to the growth of mud where particles of dust
from good nuclei for their growth and cut through paper fibres.

(3) The floor and walls should preferab ly be of concrete without any crevices, since
these form passages and breeding spots for insects, etc.

(4) The stored material should be protected from direct sunlight. Prolonged
exposure to sunlight makes paper brittle.

(5) The window panes should be p referably of yellow of green coloured glass and if
possible tested to cut off ultravoilet rays, if coloured glass is not easily
available, the window panes should be covered with similar coloured curtains.

(6) It is desirable that a uniform temperature of 70 0 F and relative humidity to 50%

is maintained in the storage area. Heat turns the paper yellow, dryness makes it
brittle and moisture leads to infestation by mould and insects.

(7) The room should be fitted with the iron shelves (properly painted).. Mould
increases the risk from fire and if there are crevices these would be breeding
places for insects.

Before recorded files are transferred to the record room, a complete list giving
their number, branch, year and subject should be prepared. This list should also
include other files bearing the same main number though not yet recorded, the
recorded files which are being transferred having marks of asterik. While preparing
the list, care must be taken that the main numbers and the sub -numbers therein are
arranged in order. The officer while receiving the files should check these with the list
and point out discrepancies if any. It should also be checked that the covers contain
the file number, year, the name of the branch and subject.

The files of different branches should be kept separate. The files of every
branch should be arranged according to main numbers and therein by the sub -
numbers. An over-all chronological arrangement should be adhered to. The arranged
files should follow pattern as indi cated below:-

F. 25/1/48 Est. F.26/2/48-Est........F.26/15/48-Est..

F. 27/1/48. Est., F.28/1/48 -Est. F.28/2/48-Est.

F. 26/1/49-Est. etc.

If the name of a branch changes, both the names old and new should be
indicated on the cover of files for t he first succeeding year. For instance, in this
department the old Persian Branch is now known the Calendaring Branch. This should
be indicated on the cover as follows:

File No..................Calendering (Persian Branch).

File No..................or Ca lendering Branch (Persian Branch).

It need hardly be pointed out that a file, though recorded at a later date should
find its proper place in the above arrangement and necessary correction made in the
list.

After the files are checked and arranged, the nex t step is to prepare bundles.
These should not be more than 12 deep and must be kept tied between two pieces of
5-ply vanists boards of size slightly bigger than the files. The 5 -ply vanista boards are
very suitable since they are light and strong and do not break or warp with time. The
boards containing the files should be tied near both ends and the long line should go
at least twice round. Care should be taken not to cut into the pages. A data sheet
giving the file numbers year and branch should be pasted on the board.

The bundles in boards can then be kept on the shelves preferably in horizontal
position. Adequate amount of napthalene in the form of LLb bricks should be evenly
distributed on the shelves. If the record room smells of napahtalene, t here will be
little danger of insects like books worms silverfish cockroaches, etc.

The bundles should be dusted once a day since dust cuts through paper fibres
and also forms nuclei for condensation leading to midew, etc. Apart from routine
daily, dusting, there should be special cleaning at least twice a year when the bundles
should be brought down on the floor, the shelves thoroughly cleaned with wet rag and
the bundles carefully dusted and replaced on the shelves.

This occasional handling will also min imise the chances of attacks by insects
and will also help to detect whether an attack is there.

134
A few precautions though obvious are sometimes neglected resulting in irreparable
loss. No smoking should be strictly enforced in the record room and any othe r type of
open fire should also be forbidden. No chemicals should be kept in the record room.
Necessary fire fighting equipment preferably of the gas type should always be at hand.
Eatables should be scrupulously avoided within the room as they invariab ly attract
vermins.

Access to the record room must also be limited to authorised personnel. An

efficient chargeout system should be introduced. Files should be issued only on
requisition by competent authority and register maintained for the purpose. Sli ps
should be inserted in the bundles indicating the “out and to whom” papers. Cases of
misplaced or lost files can be kept down if reminders or overdue papers are regularly
issued.

The office-in-charge of record room should be familiar with elementary

methods of repair. All folded pages must be flattened. Flattening can easily be carried
out with an iron, preferably electric so that the temperature can be controlled.
Before ironing, the paper should be slightly damped. Damaged papers should be
repaired. Thin tissue paper and destrine paste will be found useful for repair. The
formula for dextrine paste is given below:

Daxtrine 5 lbs
Water 10 lbs
Oil cloves 1½ ozs
Saffrol 1½ ozs
White Arsenic 2½ ozs
The paste is poisonous when taken intern ally but there is no danger in handling it.

A word about pastes, repair materials and insecticides will not be out of place
here. The goods advertised by commercial firms may be effective or may prima faci
appear suitable, but may have deleterious effect o n the durability of paper.

For example Gammaxene is a good insecticide but is harmful to paper; it is

therefore imperative that only those articles should be used which have stood the test
of time or have been scientifically proven to be harmless. Again if records by any
chance become soaked with water one tempted to expose them to sun or heat. This
again is very harmful. In such an emergency leaves should be gently separated and
spread but in the shade for drying. A reference for expert advice should be invariably
made before introducing any new methods.

The paste may be obtained from any of the following firms:

(i) Bengal Chemical and Pharmaceutical Works Let. 94, Chittaranjan
Avenue, Kalkatta.
(ii) C.D.B., Agencies 17-1/55, Western Extension Area, Karol B agh, New
Delhi.
(iii) India Alkalies Ltd., 5 Gerstin Place, Kalkatta.

2. National Archives of India gets supply of tissue paper from Deputy Comptroller
of Stationery and Printing, Kalkatta.

3. Details of repairs, fumigation and other allied process as necess ary in a record
office are not given here. It is felt that the problem for the department will not be so
acute as to necessitate these. In any case, some amount of training and experience is

135
essential to make full use of these techniques. If necessary, the Director, National
Archieves of India may be approached whenever guidance is wanted.

Copy of CAG’s Letter No.1669 TAII/170 -70 dated 20th September, 1973, addressed
to the Accountant General, Tamil Nadu, Madras.

Subject: Period of preservation of record s.

Sir,

I am directed to invite a reference to your letter No.IAD/3 -1/73-74/108

dated.31-7-1973 on the subject cited above and to state that the instructions
contained in this office letter No.194 -Codes I/16-73 dated 30-3-1973 hold good in
regard to the period of preservation of “Monthly Statement of Complaints to
Comptroller and Auditor General”.

2. As regards the point raised in para 2 of your letter under reference the
various registers kept in the I.T.A section may be preserved for 2 years after the
closure of all test audit reports of the particular cycle or till the inspection of Director
of Inspection takes place and his observations thereon are settled, whichever is later.

Yours faithfully,

(Sd/-)
S. RAJA GOPAL
Assistant Director (TA II)

True Copy

Copy of Accountant General, Tamil Nadu’s letter No.IA D/3 -13/73-74/108 dated 31st
July, 1973, addressed to the Comptroller and Auditor General of India, New Delhi.

Subject: Period of preservation of records.

A reference is invited to your letter No.1069 -TAII/170-70 dated 27th June,

1973, addressed to All Accountants General etc., on the subject mentioned above. It
has been stated therein that a separate communication will follow regarding the
period of preservation of “Monthly Statement of Complaints to C and A.G. However in
your earlier letter No.194 -Codes I/16-73 dated 30th March, 1973, addressed to the
Accountant General, Bihar the period or preservation of “Monthly Statements of
complaints to C and A.G has already been prescribed as one year. It is not clear
whether the order communicated in letter dated 30th March, 1973, still holds good or
revised orders are to be issued in respect of this item. This may kindly be clarified.

The period of preservation of the “watch Register for I.T.A. Reports” has been
prescribed as 2 years, after the closure of the Report and settlement of all paras. As
this register would include reports of various sections taken up in each cycle of test
audit, it is presumed that the intention is that the register should be pr eserved for 2
years after all the test audit reports are cleared, either by settlement of the paras or
by carry forward of the outstanding paras in the next report. This may kindly be
confirmed.

136
CHAPTER –VII
State of Work

7.1 Reports and Returns regarding State of Work

The procedure to the followed in controlling the state of work in the Office is
indicated in paragraphs 19 to 24 of the Comptroller and Auditor General’s Manual of
Standing Orders (Administrative), Vol. I.

7.2 Reports on State of Work

A detailed report on the state of work in each Section of the Office at the end
of the month should be put to the Principal Accountant General. This report should
show internal as well as external arrears, cases of good work done by the staff.

7.3 A brief but critical report on the state of affairs in respect of the entire Office
is sent to the Comptroller and Auditor General quarterly for the quarter ended on
31st March, 30th June, and 30th September and on 31st December.

7.4 In addition to the above, reports on outstanding cases of Pension, Final

payment of Provident Fund balances, Incomplete Provident Fund accounts etc., are
also sent periodically to the Comptroller and Auditor General.

7.5 Reports and returns of a general nature to be submitted commonly by all the
Sections are dealt with in this chapter; those of special nature are dealt with in
respective manuals.

7.6 Control over disposal of correspondence.

Every Section should maintain one common Purport Register in which every
reference (including periodical and other returns) received in the Section should be
noted with the relevant details as per the columns of the Register. The following
instructions should be carefully observed while closing/submission of the Register to
the Branch Officer.

7.7 On the first working day of each week the Sections should submit an abstract
to the Branch Officer in the following form:

Closing Up to ........... ............

Opening Balance .......... ............
Receipts during the week ........... ............
TOTAL ........... ............
Disposal ........... .............
Closing Balance ........... .............

Note:- Earnest and all round effort should be made for the most expeditious disposal of references.
Details of disposals quoting the correct outward number, date and file number in which the
paper is finally filed should be noted on the paper disposed. The dealing person noting the
disposals should invariably date his initials. The Assistant Accounts Officers/Supervisors and
Branch Officers should satisfy themselves that disposals are being made promptly and
particulars of disposals are recorded fully and accurately.
137
7.8 In order to ensure that the above instructions are observed by the Sections,
the Group Officers should see that suitable Office orders are issued by the Group
Officers.

7.9 A list of letters outstanding for more than a week/fortnight/month should be

drawn up in the following form:-

Sl. No. in Date of From Subject Reasons

No. Purport Receipt whom for
Register received delay in
disposal
1 2 3 4 5
A. More than a week
B. More than a fortnight
C. More than a month.

7.10 Letters transferred to another Group/Sections but receipt of which remain

unacknowledged shall be shown as outstanding in a separate Group. Entries relating
to letters of Governments of Andhra Pradesh and Government of India should be in
red ink. Brief explanation should be given against each item for the delay in its final
disposal.

7.11 The Assistant Accounts Officer/Supervisors should personally satisfy

themselves that no letter or other paper received and not disposed of is omitted
from the outstanding list.
Note:- The case worker/Accountant should note disposal of letters every day as and when possible
and the Assistant Accounts Officer/Supervisors would review the same every day to exercise
an effective control over undisposal letters in the Section.

7.14 Calendar of Returns

As prescribed in paragraph 19 of the Comptroller and Auditor General’s
Manual of Standing Orders (Administrative) each Section should maintain a Calendar
of Returns in the prescribed form (SY 264) in five parts as under:-

PART I Returns due to outside authorities.

PART II Returns due to Branch Officers.
PART III Returns due to Deputy Accountant General/Accountant General or
other Sections within the Office.
PART IV Returns due from outside authorities or from other Sections of this
Office.
PART V Returns or casual or temporary nature.

7.15 The Outward/Inward returns, Accounts, Objection Statements Registers etc.,

should be classified accordingly as they are weekly, fortnightly, monthly, quarterly,
half-yearly or yearly and entered duly arranged according to the order of their
respective due dates.

138
7.16 A few blank sheets should be provided at the beginning of each Calendar to
serve as a continuous note file and the arrears should be reported from month to
month in the following form:

Page Item No. Particulars of Remarks of Remarks of

No. Items of work in Assistant Branch Officer.
arrears. Accounts Officer.

1 2 3 4 5

The columns should be spread over left and right hand pages so that
sufficient space is available for recording the remarks.

7.17 The Assistant Accounts Officer/Supervisor and the Branch Officer should have
a through and clear knowledge of the existence of the several Registers and other
returns due on particular dates in each unit of the Section in the soft-ware. It is
primarily the responsibility of the Assistant Accounts Officer/ Supervisor to see that
all the returns are closed and submitted on the prescribed due dates to the Branch
Officer for review.

7.18 At the time of entering the dates of closing/submission in the Calendar of

Returns the Assistant Accounts Officer/Supervisor should verify whether the return
has been actually closed by all the units of the Section and the same approved by the
Branch Officer. If the closing has not been done in any of the unit(s) the item of work
in respect of such units(s) should be shown as arrears, in the closing abstract of the
Calendar and reasons for delay should be furnished. The item(s) of work should
similarly be shown as arrear item(s) in the Monthly Report submitted to the Principal
Accountant General.

7.19 In respect of items cleared, the Assistant Accounts Officer/Supervisor should

record a Certificate, at the time of closing the Calendar, that the work has been
completed in respect of all units under his charge and that no unit is in arrears. The
Branch Officer should ensure that this Certificate is furnished and also satisfy himself
about the fact of completion.

7.20 The Branch Officer should conduct a test check of 5% of the entries made in
the Sectional Calendar of Returns, and attest them in addition to the Register/
Returns concerned before signing the Monthly Progress Report.

7.21 The Calendar of Returns is to be submitted to the BO on Tuesday of every

week, who should ensure that they are maintained properly and that all items of
arrears, delay etc., are correctly listed out in the monthly arrears report submitted to
the Principal Accountant General.

7.22 The submission of the Calendar of return should not be delayed with a view
to clear the outstanding items of work. Whenever any delay anticipated in the
submission of a return the Branch Officer should be informed of the same so that

139
special measures may be taken up to clear the arrears. Returns due on holidays may
be submitted before the holidays as for as possible.

7.23 Any additions to be made on account of orders received in the course of the
year should be made at the end of the sub-division without altering the serial
numbers of the existing items, duly quoting the authority under proper attestation.

7.24 The Assistant Accounts Officer/Supervisor of Sections will be held personally

responsible for proper maintenance and submission of the Calendar of Return.

7.25 (a) Progress Report other than Funds Group

The monthly progress report is to be submitted to Group Officer on 3rd of
every month and approved report be submitted on 5 th to Coordinating Section which
should submit Consolidated monthly report to PAG by 10th of every month. This
report will indicate the degree of efficiency, control and management of work by the
Assistant Accounts Officer/ Supervisor of the Sections concerned with the co-
operation of his staff.
7.25 (b) Progress Report of Funds Group: Each AAO of Funds Sections on 5th of each
month has to submit a Progress Report of the work done during the month (Monthly
Arrear Report) in soft copy in two parts.
A 14 page word document showing in detail showing (a) the Opening
Balance, Additions, Clearance during month and Closing Balance in respect of
correspondence, Final Withdrawals, Residuary Balances, (b) the status of data entry
for the month along with Unit-wise break up of posting, accretion to UP, fullwant,
partwant, abstract differences and clearance thereof are furnished; (c) the pendency
/ clearance of ITA is to be furnished; and (d) the arrears in mandays is to be
furnished in this document.
A 3 page excel sheet prescribed by the Headquarters office (external
parameters) is also to be filled in respect of the Section by the AAO. The grading is
displayed in the excel sheet on completion of all the items.
Funds EDP, furnishes the required data for compiling the monthly progress
report of all Funds Sections through the system. A consolidated report of the
required data is also to be transmitted to FM for verification. The receipts up to the
15th of the month is reckoned for the purpose of this report. Data entry due for the
month is taken as per the approved programme.
A top sheet for grading the Funds Section in internal parameters is also to be
filled in by all the Sections and submitted along with the Monthly Arrear Report.
FM consolidates the information received from all the Funds Sections and
prepares a consolidated report for the Group for submission to PAG by 15 th of the
following month. To provide all aspects of work done in Funds Sections at a glance,
charts for each item of work are prepared. A graphical picture of AAO / BO
performance for the month (based on internal and external parameters separately
and comparatively) is also submitted along with a detailed analysis of any shortfall in
the performance of any Section.

7.26 The Monthly Report completed in all respects and certified to be correct by
the Assistant Accounts Officer/Supervisor over his dated signature should be

140
submitted to the Branch Officer, who will scrutinize the report and sign it after
recording any remarks he may like to make for the guidance of Section or for
information/orders of the Deputy Accountant General/Accountant General.

7.27 The accuracy of the arrears reported in the Progress Report and Calendar of
Returns is very important. Assistant Accounts Officer/Supervisor is personally
responsible for seeing that no item of arrears is omitted for any reason. Entries in
the Calendar of Returns and Progress Reports should be made concurrently and the
Assistant Accounts Officers/Supervisors should ensure that no item of work falls in
arrears and then record on the due date whether the work was completed or not.
The Branch Officer should keep himself in touch with the Progress of Work in the
Sections under his charge.

7.28 The Branch Officer should furnish a certificate as follows in Part-XIV of the
Progress Report:
“Certified that a test-check of 5% of the entries made in the Sectional
Calendar of Returns has been conducted by me and relevant entries both in the
Calendar of Returns and Registers/Returns have been attested”.

7.29 The Progress Reports duly approved by the Deputy Accountant General of
the Group should be sent to the Co-ordinating Section concerned (TM/PM/FM/
Admn) which should analyse the arrears in each group by categorising and by
preparing a review note for the information of the Principal Accountant General by
10th of each month.

7.30 The Co-ordinating Sections (TM/PM/FM/Admn) should scrutinise the

Progress Reports with reference to the provisions of para 21 of MSO (Admn) and see
that all important items mentioned therein are included in the review notes under
suitable heads as follows.
i. Arrears to end of previous month and arrears to the end of current month are
being shown in the monthly progress report but arrears upto previous month
still outstanding are not shown separately..
ii. Overdue Outward/Inward Returns.
iii. Pending letters, (including these over one month, one week old respectively.
iv. Arrears in Posting and Closing of Broad sheets/Subsidiary Registers.
v. Arrears in Accounts.
vi. Delays in submission of returns is being watched through Calendar of Returns
by BO and half-yearly reviews by Group Officers.
vii. Filling and stitching of vouchers and transfer of records to old Records
Section.

7.31 The Co-ordinating Sections (TM/PM/FM/Admn) are also responsible for

communicating the orders/ remarks of Principal Accountant General/Deputy
Accountant General to the Sections concerned. The Sections concerned will submit
the compliance directly to the Accountant General/Deputy Accountant General.

141
7.32 (a) Quarterly Report on the State of Work in the Office
A descriptive memorandum containing a very brief but critical review of the
state of affairs in respect of all Sections or Groups of Sections of this Office other
than Funds Group as on 31st March, 30th June, 30 th September and 31st December,
has to be furnished to the Comptroller and Auditor General so as to reach his Office
before 15th April, July October and January respectively. The submission of these
review reports should not be allowed to fall into arrears.

7.32 (b) Quarterly Report on the State of Work in Funds Group

A quarterly ‘State of work’ Report on Funds Group is to be transmitted to the
Hqrs. Office in soft copy by e-mail after the approval of PAG. A certificate from the
PAG is also appended to the report. The material for compiling the report is
generated by the EDP and the report is vetted by the ITA before submission to PAG
for approval. Quarterly Reports on FW/RB, UP (Cr/Dr) are also to be sent to Hqrs.
office by FM in addition to the ‘State of work’ Report. The due dates for the reports
as on 30th June, 30th September, 31st December and 31st March are before 15th July,
15th October, 15th January and 15th April respectively. Material for the Quarterly
State of Work Report in the office compiled by TM is furnished by FM in the
prescribed proforma along with an Appreciation Note.
(Authority: CAG’s Letter No.52-AC/211-2010 State of Work Parameters (NPI) dated 5-2-2010).

7.33 In order to enable the TM/PM/FM Sections to prepare the report in the
proper form the following instructions may be kept in view by the Sections while
furnishing the required material to TM/PM/FM Section:-
a) Important items of arrears in Account Work or in disposal of correspondence
or any other miscellaneous items as posting and reconciliation of broadsheets,
objection books, Annual Returns, etc., should be included in the statement
with the following details:-
1. Over due Outward Returns.
2. Compilation of Accounts.
3. Posting of Broad sheets, other Registers.
4. Pending letters.
(a) Over one month old.
(b) Over three months old.
In respect of (b) details of number, and date of letter, from whom
received, subject matter, reasons for pendency etc., to be furnished.
5. Review of Balance (Number and detail).
6. Check of Registers of Revenue Advances, Advances, Deposits etc.
7. Arrears in respect of the issue of the Annual Accounts statements to the
subscribers to the Provident Fund in the Report for the quarter ending 30th
September, and 31st December.
(Authority: CAG’s circular No.254-Admn. II-III 61 dated.23.2.1961)
8. Other important arrears.
9. Items shown as in arrears in the last report and still remaining undisposed
off with reasons.

142
7.34 The arrears should be indicated in this Report in terms of Mandays. Even
where it is not possible to assess the arrears with any degree of accuracy, an
approximate estimate in terms of Mandays should be given. The overall
increase/decrease in arrears for each quarter should be indicated in the Sectional
Reports separately.

7.35 The Branch Officers should pay special attention to the Drafting of Reports
and should impress upon the Assistant Accounts Officers/ Supervisors/Sections the
necessity for avoidance of defects and delays in the submission of the return.

7.36 The Branch Officers should also furnish the following certificate in the
Quarterly Reports as follows:-
“ I certify that to the best of may knowledge and belief, all items or work
requiring completion by ................ (date) have been completed except those
indicated in this report and that there are no other arrears of any kind in the
Section.”

7.37 The Reports on the State of Work as at the end of each quarter duly
approved by the Group Officer concerned should be sent to the respective Co-
ordinating Sections (TM/PM/FM/Admn) by the 3rd of each month following the
quarter to which they relate. TM II Section will consolidate and submit the report to
PAG for approval and onward transmission to C&AG. The due dates should be duly
observed and compliance watched through the Calendar of Returns.
(Authority: CAG’s letter No.622-Admn.I/52-53 dated.17.4.1952m 2065-Admn.I/553-54
dated.28.10.1954)
A Quarterly Report on the state of work parameters including grading of the
performance of the Group has to be sent to Headquarters in soft copy by TM by 31 st
August, 30th November, 28th February and 30th May.
In the Monthly Arrear Report Unit-wise arrears are to be reported.
In Accounts Group, grading system has been introduced for some of the
Sections like e-LOP, CM and Booking Cell. Separate points will be allotted for each
work in the Section and based on the completion/arrears of work, Sections
performance is graded. A comparative statement of grading of Sections is submitted
along with the Monthly Consolidated Arrear Report. Graph showing Unit-wise
performance of e-LOP Sections is also to be submitted to PAG.

Assistant Accounts Officer’s /Sr. Accountant’s/ Accountant’s Note book: -

7.38 (a) Each Accountant and AAO should maintain a record in Form No.1
of the points he has to watch but which are not required to be
noted in any one of the prescribed registers. This record should
be handed over to the successors whenever there is a change in
incumbency.
(CAG’s Lr.No.53. Admn.I/154 -34, dt.24-1-35)
(b)The record should be maintained in two parts Part -I and Part-II.
Part-I should include orders of general nature which may or may
not be manualised in due course.
Part-II should include:
(i) Special orders relating to the particular seat and
143
 (ii) Orders relating to periodical or occasional adjustments and
other items which are not watched through any other
registers like Calendar of Returns.

Duties of Clerk in the Section:-

7.39 The duties of a Clerk who is entrusted with the purporting etc.,
work, are as follows:
(i) to copy objection memoranda and write up despatch regist ers/
Sheets under the supervision of the Accountants.
(ii) To transfer papers to other Sections;
(iii) to arrange the letters in the respective files and see that they
have been properly filed by the MTS. He should also see that
the papers contain the file orders of the AAO before they are
filed;
(iv) to case letters according to instructions;
(v) to put up references on requisition slips in Form SY - 301 and
to see to the return of documents to the record room within
ten days of receipt;
(vi) to make out indents for stationery for signature of the
Assistant Accounts Officer and to distribute the stationery
when received; and
(vii) to do any other work which the Assistant Accounts Officer and
Accountants of the Section may with the approval of the
Branch Officer assign to him or which is indicated in other
portions of this Manual as requiring to be done by the Clerk.
NB: As far as possible Clerks should not be used as messengers or on such
menial duties as are expected to be done by MTS.

Strict observance of procedure prescribed in office manuals: -

7.40 Assistant Accounts Officers should see that the procedure followed
in their Departments is that prescribed in various Codes and Manuals and
that no departure is made without special orders.

Old practice and procedure:-

7.41 It must be clearly understood that “Convention” or “Old practice” is
no authority for a departure from the instructions contained in the
various manuals. If any such departure comes to the notice of the Sr.
Accountants/Accountants/Clerk, he shall bring it to the notice of the AAO
who will report it to the Branch Officer-in-charge with reasoned
recommendations to amend the instructions in the manuals so as to
conform to the practice or for the immediate discontinuance of such un -
authorized practice with strict instructions to follow the procedure laid
down in the Manuals.

144
Supply of official copies etc:-
7.42 No copy of any official document or record in the office should be
supplied to any one working in the office without permiss ion of the
Principal Accountant General. Requests for such copies should state
clearly the purpose for which they are required.

Supply of information to members of Parliament/Legislature: -

7.43 It is not correct to furnish separately any information rela ting to
the results of audit to a member of the State Legislature or Parliament.
The member of Parliament/Member of Legislature Assembly concerned
will have to be informed in such cases that the Principal Accountant
General is not at liberty to discuss audit arrangements and that such
enquiries should be properly addressed to Comptroller and Auditor
General’s Office and as such the enquiry is being referred to CAG, on
receipt of reply from whom a final answer would be given. The case
should then be referred to CAG with full facts.

Issue of correction by personal letter to editor of news papers: -

7.44 When Heads of Departments or attached offices on seeing articles
containing incorrect or unfair account of their activities published in the
press, desire to take up matters with the press, they should not do so
direct with the editors of the new papers. The principal information
officer should be consulted in such cases. So far as this office is
concerned, this consultation should be made only through the C AG.
(GOI Home Dept. OM. No.39;2;41 Political (1), dated 5th April, 1941 forwarded
in Endt. No.683.. NGE -119-41 dt.29th April, 1941 and CAG’s Lr.No.1184 NGE
119-41, dt.1st August 1941).

Translation of Documents:-
7.45 The following procedure should be obse rved when it is desired by
the Principal Accountant General to have papers translated by the
Translators to Government:
(i) Requisitions should be sent to Government in the Law
(Legislative) Department and not direct to the senior
Translator. When it is desired that documents and papers in
English should be translated, the modern Indian Languages
into which the papers should be translated should be
specified.
(ii) Applications for the translation of papers into more than one
modern Indian Language should be accompanied by a sufficient
number of spare copies for the use of the translators in the
language concerned.

Service Associations:-
7.46 Rules regarding recognition of service associations by Government
are incorporated in the Manual of the Establishm ent Section.

145
7.47 Reasonable representations duly supported by the resolutions
adopted by the Associations or their working committees on matters of
general common interest to their members sent through proper channel
are considered if the associations are duly recognized.

7.48 Telegraphic representations on urgent and important matters can

be sent by the Associations but only after getting their contents approved
by the Head of the office concerned.

7.49 Resolutions/representations meant for authorities hi gher than the

Head of the Office concerned shall be withheld by the Head of the office,
if the resolutions/representations;
(i) contain disrespectful or improper language; or
(ii) relate to matters of local interest on which the Head of the
Office can himself take a decision; or
(iii) merely repeat old demands or grievances rejected earlier or not
accepted in the past or on which definite policy decisions exist
or which do not contain any fresh point on any demand already
considered and rejected and which do not warrant
reconsideration of the opinion of the Head of the office. The
contents of such resolutions/representation will, however, be
reported to CAG once in a quarter.
[(Para 10.14 of MSO) Admn. Vol.I]

Production of official documents in a court o f law:-

7.50 (a) Instructions on the subject are contained in paragraph 2.41 of
MSO (Admn.) Vol.I.
(b) Principal Accountants General (A&E) being custodian of vouchers,
will be responsible for the safe custody of all vouchers relating to
misappropriation, losses, embezzlements etc.
As regards handing over such vouchers records to investigating
officers and/on production of these vouchers/records in a court of law the
Principal Accountants General (A&E) may produce them on receipt of valid
requisitions/summons from the Investigating Officers/Courts in
accordance with the instructions on the subject. The cases where such
requisitions/summons are received by the Principal Accountant General
(Audit) they may inform the concerned authority that as the concerned
vouchers are in the custody of PAG (A&E) the requisition/summons may
be addressed to PAG (A&E).
In cases where such vouchers are impounded by the Court and in
other cases where the Investigating Officers insist on taking over the
original vouchers the prescribed procedure may be followed and the PAG
(A&E) may consult PAG (Audit) before deciding whether or not the original
vouchers be handed over to the investigating officers or privilege claimed.
(Circular No.17-Audit-II/54-86/No.913-Audit-II/54 dt.10-6-1986 issued in CASS
(CD)II/ 16-40(a)/145/86-87 office order No.17 dated 21 -8-1986)

146
Action in connection with suits in Courts : -
7.51 The CAG by a document of power of Attorney has authorized
(i) The Principal Accountant General;
(ii) the Sr.Dy.Accountant -General;
(iii) Dy. Accountant-General;
to do or execute all or any of the following acts or things in
connection with suits in any Court of Civil jurisdiction by or against CAG in
his name or on his behalf.
(1) to engage or appoint any legal practitioner to conduct the
case;
(2) To sign, verify and file a written statement;
(3) to make and present to the court an application in
connection with any proceedings in the suit;
(4) To produce or summon or receive back documentary
evidence;
(5) To make and file compromise or a confession of judgement
and to refer the case to Arbitration;
(6) To deposit and withdraw any money for the purpose of any
proceeding;
(7) To file an application for exemption of a decree or order and
to certify payment to the court;
(8) to receive any money due to CAG under such decree or order
and to certify payment to the Court;
(9) To apply for inspection and inspect documents and records;
(10) To obtain copies of documents and papers; and
(11) generally to do all other lawful acts necessary for the
conduct of the case.
(CAG’s Endt. No.2386/NGE -II; 74-73, dt.5-11-1973 recd. with Min. of Law SRO
351 dt.25-1-1958 as last amended in Min. of Law Notification No.F.16(1)70 -
J.dt.4-12-1970 received in CAG’s Endt.No.2520 NGE -III:110-70 dt.6-12-1970)

7.52 Procedure for obtaining legal advice and arrangement for the
defence and prosecution of suits have been dealt with in para 2.36 of
M.S.O (Admn.) Vol.I.

7.53 The Standing counsel will be incharge of the entire Civil litigation
work of Andhra Pradesh. He may be required to advise in matters
incidental to such litigation work or appear in Subordinate Courts in
Hyderabad in important cases.
(P.270..File 8-12:67-70)

7.54 (i) The procedure in para 2.36 of M.S.O (Admn.) Vol.I should be
followed when PAG considers it necessary to have a legal
opinion on a case arising in the office but concerning State
Finances.

(ii) Instances have come to notice where cases have been filed by
employees of the State Government against orders of State

147
 Government where Principal Accountants General have also
been made respondents. These cases being essentially
directed against State Governments have to be defended by
their counsels. Engaging counsels on behalf of Central
Government by PAG is not really necessary and may even lead
to some conflict of opinion between 2 counsels. Further all
counter affidavits drafted in consultation with Central
Government counsels have to be vetted independently by the
Ministry of Law. Therefore, where a suit is primarily agai nst
State Government orders no separate counsel should be
engaged by the PAG. Where a joint Counter -Affidavit is
prepared and where references to Central Government Rules
and orders which are relevant to the cases have been made,
this should be referred to CAG’s office in the first instance.
(CAG’s Lr.No.2284-NGE.III/108-66/II Dt.14-11-1968)

7.55 There have been a number of cases in which the writ of summons
issued by a Court has been received by a Department of the Union
Government and a letter of acknowledgement of service has been sent to
the Court as a matter of routine before the officer concerned with the
defence of the suit has had time to contact and instruct the Govt. Pleader
or the Union Government Solicitor. The result has been that these case s
are placed on the undefended list (the letter of acknowledgement given
by Government being relied upon as proof of service).
Such a difficulty can be obviated, if on receipt of summons which is
usually accompanied by a copy of the plaint, the departme nt without
delay makes copies of the summons and the plaint and passes them on to
the officer dealing with the matter out of which the suit arises and then
instead of sending a letter of acknowledgement to the Court send the
original to the Govt. Pleader of the court issuing the summons with
instructions to acknowledge service of the summons in due course under
the provisions of Order 27 Rule 3 of the Code of Civil Procedure and to
defend the suit on instructions from the officer mentioned above and to
take time under the provisions of order 27 Rule 5 till instructions are
received.
(GOI Legislative Deptt. OM No.F.126.46.E. dated 19th June 1946 received with
the CAG’s Endt. No.795.. Admn.212 -46 dt.14-8-1946)

Authority for signing of contracts, assurances o f property etc:-

7.56 The following are the authorities competent to sign Contracts,
instruments etc.
1. Security Bonds or Mortgage Deeds given By Heads of Office
as security in connection with the i.e., DAG/
employment of Treasurers, Cashier Sr.DAG(Admn.)
clearly charged with disbursement of
money in the custody and handling of
securities.

148
2. (a) All contracts and other instruments
relating to the purchase, hire or
conveyance of materials, office By the Head of the
furniture and other equipment. office i.e.,
(b) Lease or agreements for the hire of DAG/Sr.DAG (Admn.)
buildings for office or residential
purposes of the Department; and
(c) all instruments relating to disposal
of waste paper.
3. Contracts, agreement and other By authority
instruments relating to advances for sanctioning the
purchasing Motor cars, Motor cycles or advance.
houses or for building houses sanctioned
by any other authority in IA&AD.
4. Contracts and other instruments in By the authority
respect of accommodation provided in administratively
public or rented buildings (i) for the controlling the
protection of conveyances belonging to employees for whom
the staff working in such buildings; and the stores etc., cater
(ii) for co-operative stores/societies i.e.,
Banks/canteens etc. run by employees DAG/Sr.DAG(Admn.)
associations/Societies.
(CAG’s Lr.No.3073.T.A.I:628 -64,dt.5-11-1964 and GOI, MOL Notification
No.F.44(7):57-J received in CAG’s Endt. No.986.. Admn.I 1289 -57 dt.29-4-1949)

Training of probationers of IA&AS :-

7.57 The detailed rules of the training of probationers of the Indian
Audit and Accounts Service are contained in paragraphs 3.2 to 3.14 of
MSO (Admn.) Vol.I.

Anonymous and pseudonymous letters:-

7.58 No notice will be taken of any anonymous/pseudonymous lette rs.
If any member of the office has got a genuine grievance, complaint or
suggestion to make, it should come in proper form through the usual and
proper channel.

Responsibilities on taking over and making over charge: -

7.59 Whenever there is a change in the Branch Officers or the AAOs
within the office itself or outside on transfer the outgoing officer or
Assistant Accounts Officer should hand over to his successor all keys,
valuables, character rolls and other confidential documents. The relieved
Officer/AAO should also prepare a report on the state of affairs in the
sections/sections under his charge on the following lines, and submit the
same to the DAG/Branch Officer concerned for information.

149
Charge report of Accounts Officers: -
7.60 Wherever there is a change of Accounts Officer, a handing over
report should be prepared by the relieved AO in the form in Annexure -I of
this Chapter.

Charge reports of Assistant Accounts Officers: -

7.61 Every Assistant Accounts Officer on his being transferred or his
proceeding on leave with substitute, or proceeding on deputation or
otherwise relinquishing charge of his post should prepare a handing over
report in the form in Annexure-II and II-A of this Chapter.

Handing over reports of Senior Accountants/Accounta nts/Clerks:-

7.62 Every Senior Accountant, Accountant or Clerk when making over
charge of his duties to another official, a handing over report in the form
given in Annexure III or IV respectively of this Chapter, has to be
furnished.

7.63 A register of duty lists in the form given below should be

maintained in all sections as a continuous record indicating the work
allotted to each Accountant and the periods for which each person held
charge of a particular unit, changes of duties of personnel will be ent ered
therein from time to time. The duties entrusted to each Accountant
should be shown in sufficient detail. The initials and signature of all the
persons should be obtained therein. The register should be submitted to
the Branch Officer on the 5th of every month and extracts from this
register for the previous month should be sent to Administration by the
10th of every month.

Register of Duty List :-

Name of the section and the Nature of work attached
Name of AAO/Sr. Accountant/Accountant./Clerk.

S.No. Name Duties From To Signature

Initials.

Duty lists of each Section should be got approved by the Group

Officers concerned.
(CAG. Confdl. Lr.No.1701 -TA.I/257-70, dated.18-9-1970)

Inspection of Accounts Offices by the Directors of Inspections: -

7.64 The procedure in connection with the inspection of Accounts Office
and the instructions for the maintenance of Accounts are contained in
para 1.17 of MSO (Admn.) Vol.I.
Dictionary of references:-
7.65 The Dictionary of references is an index of cases subo rdinate to
files in which important orders or decision arrived at in this office or
received from outside authorities are filed. The dictionary will be

150
maintained by all control sections. The references will be arranged
alphabetically under the appropriate catch words, a sufficient number of
pages being allotted for the alphabet A, a certain number of pages will be
allotted for “Ab” some for “Ac” and so on, sufficient pages being left for
each of these groups to record references to all decisions likely t o be
entrusted in future. Decisions will be entered under one or more
catchwords for the sake of facility in tracing them.

7.66 It is very desirable that the catchwords used must be those under
which one would naturally look for a ruling on the subject i n question, for
example, decision relating to the classification of Government servants for
purposes of TA., would be recorded in the register both under the letter
‘C’ for classification under ‘T’ for TA. It will be recorded under “Ct” and
“Tc” indicating classification for travelling allowances and travelling
allowance classification. The subject must be brief and clearly stated and
should not reproduce the ruling or decision in full, as the Dictionary is one
of reference and not rulings.

Register of dictionary of references:-

7.67 It is the duty of each AAO to maintain register in S.Y. Form No.256,
which contains the following columns: -
1. Catchword;
2. Subject;
3. Authority; and
4. Reference

7.68 All important orders, rulings or decisions, specia lly those that are
likely to be of general interest should be recorded in the register. Branch
Officers are also recommended to ensure that this is invariably done when
such papers come before them as soon as the case is closed. It is the duty
of the AAO concerned to see that such entries are written up in the
register and approved by the Branch Officer-in-Charge.
7.69 No important ruling or decision should be omitted from the
Dictionary of references on the ground that it will ultimately find a place
in one or other of the manuals, as a reference to the relevant case quoted
in the Dictionary of references may often throw light on an otherwise
obscure correction to a code or Body of rules, etc., nor is it desirable as a
rule, that a ruling or decision given by a Branch Officer-in-Charge of the
section should be recorded in the Dictionary of references until it has
been approved by the Principal Accountant General or the Sr.DAG,
concerned, who will take the orders of the Principal Accountant General,
if necessary.

Register of delegations:-
7.70 In order to ensure that entitlement functions are effectively
conducted with reference to the orders of temporary nature delegating
powers to subordinate authorities, all Accounts Sections should maintain
151
a “Register of Delegation” wherein all orders relating to delegation of
power should be noted.

The register should be kept in the following five parts: -

Part I Delegations under Fundamental Rules.

Part II Delegations under Andhra Pradesh Finance Code.
Part III Delegations under APTC.
Part IV Delegations under Financial Rules.
Part V Miscellaneous delegations.
In each part, the orders should be noted under the following columns: -
Reference No. and date of the
Sl. Extracts of order Remarks
No. orders of competent authority

(1) (2) (3) (4)

The register should also be submitted to the Branch Officer on the

5th of every month to ensure that it is maintained up -to-date.
(T.M.O.O. No.20 dt.13-4-1955 File No.15-8-55-56/13)

Endorsement of cheques:-
7.71 The endorsement made on cheques or drafts received in the office
should contain no reference to the head of account to which the amount
should be credited. Any details regarding the heads in the Government
account to which the amount is to be credited should be given in th e
forwarding memo of instructions to the State Bank of Hyderabad. If the
cheque or draft is payable at the Bank, the endorsement should be
“Received payment by transfer credit to the acount of the Union
Government/the Government of Andhra Pradesh” accordi ng as the credit
is adjustable in the Central or State Section of this office, cheques
payable at any other bank should be endorsed “Pay to the State Bank of
Hyderabad for credit to the account of the Union Government/the
Government of Andhra Pradesh” as the case may be, while drafts on any
such bank should be receipted as follows: -

“Received payment by transfer credit to the Union Government/

the Government of Andhra Pradesh at the State Bank of
Hyderabad”.

Note: All cheques received in the office shoul d be crossed by the office, if they are
not already crossed by the drawer.

152
ANNEXURE – I
(Vide para 7.60)
HANDING OVER REPORT OF ACCOUNTS OFFICERS/SENIOR ACCOUNTS
OFFICERS
(To be prepared in triplicate)
(Separate reports are to be prepared in respec t of Sections under the control of
different Group Officers)
Date of Handing over ---------------------
1. (a) Name of Audit Officer: -
Relieved Officer :
Relieving Officer:
(b) Event necessitating the handing over :
(Please also give reference to the
relevant O.O. Ordering the transfer/
retirement etc.)
2. Group charge and the Sections of (ii) Period during which the relieved
the Branch to which the handing Officer held charge of the Branch.
over report pertains.
3. Brief narration of the work attended t o by the Sections:
4. Staffing:-
Sanctioned Strength Men of position Vacancies
Sections
AAO Acct. Clerk AAO Acct Clerk AAO Actt Clerk

1.

2.

3.

4.

5.

Remarks:-
(Date from which vacant may be indicted here )
Extent of arrears in important areas and steps being taken to pull up work.

(a) At the Branch Officer’s Level:

Section Extent

At the time of At the time of

taking of charge handing over
charge.

Reasons for increase with action

taken and for suggestions for
overtaking the arrears.

i) Current Reviews:

ii) Other items :

153
5. (b) In the Section (important items as per the Calendar/Monthly report may be
indicated here:

Subject Section Extent of arrears Reasons for

increase with
action taken
At the time At the time and/or
of taking of handing suggestions for
charge over charge overtaking the
arrears

6. Important Letters/cases pending (Section -wise) pending court cases should be

specifically mentioned indicating the state/action t o be taken.

7. Details of Confidential papers/cases etc., handed over. (In the case of

Administration Branch, the Index Register of C.R Files should be signed by the
Relieved and the Relieving Officers in token of their handing over/taking over)

8. Other items such as books, valuables etc., handed over: -

i) a) C.A.G’s Secret Memo. of Instructions regarding extent of audit and
review. (Accession No.)
b) Local Secret Memo. (Accession No.)
ii) a) M.S.O. (Technical) Vol.I & II (Accession Nos.)
b) Manual of Inspection Civil (Accession No.)
iii) Other Books/Pamphlets.
iv) Valuables (Please list them out here).
v) Desk Calendar.
vi) Thermos Flask, Cups and Saucers (Sets).
vii) Pens and Pen holder.
viii) Table Glass.
ix) Brief Case.
x) Hard board writing pad Code No. ----------
xi) Towels.
xii) Soap Boxes.
(with certificate of verification duly attested)
9. Special Remarks:
i) A summing up to be given regarding the state of work:
in each section.
Important letters pending disp osal/ITA paras pending Areas of
Weakness/other important cases/issues which need attention.
Important periodical adjustments to be carried out:
Sanctions with long periods of currency.
Cases for investigation by ITA/Controlling Section.:
Stage of physical verification of nominations,
Insurance Policies in Funds Sections:
Personal matters :
Other miscellaneous matters such as need for reassessing strength of the
section shortage of forms etc. :
ii) Where any specific action has been taken to improve the quality of work
or clear arrears of instructions or suggestions given to disposeof the
pending paras in Director of Inspection/ITA Reports etc., these have to be
detailed with reference to orders, file Nos. etc.

154
 iii) An indication to the effect that the confidential reports of the staff in the
sections under the relieved officers charge have been written up to the
date of relief should be given if the relieved Officer has held the charge
for more than 3 months:

iv) If the work/conduct of any of the officials in the Branch is to be watched

a confidential note may be given separately to the relieving officer.

HANDED OVER TAKEN OVER

Signature: .................................... Signature: ....................................

Name : .................................... Name: ....................................
(in block (in block
letters) .................................... letters) ....................................
Date: Date:

Relieving .................................... Group Officer ....................................

Officer

One copy of the Report after seen by the Group Officer is to be sent to the controlling
section for file together with remarks, if any, of the Group Officer)

ANNEXURE - II
(Vide para 7.61)
Handing Over Report of Assistant Accounts Officer/Supervisors
(To be prepared in triplicate)
Event necessitating the handing over. Date of Handing Over
(No. & Date of O.O ordering the transfer)
Name of the
Relieving Officer
1. SECTION:
2. (a) Name of the Relieved Officer:
(b) Period of stay of the relieved
officer in the section :
3. Brief narration of the work in the Section:
4. Staffing: Accountants Clerks MTS
Sanctioned:
In position:
Vacancies:
(Please. indicate
the date from
which vacant:
5. Control Records: Due to be Closed to end of Remarks
closed to
end of
(i) Calendar of Returns :
(ii) Monthly Report (Green
Book)
(iii) Purport registers (Unit
wise)
155
6. Extent of arrears:
a) At the AAOs level: Document Extent of arrears
At the At the Reasons for
time of time of increase with
taking handing action taken
charge over and/or
charge suggestions
for
overtaking
the arrears.

(i) Current Review

(ii) Reviews marked
by controlling
sections
(iii) Other items, if
any, (Items
mentioned in
Annexure to
O.O.No. Dt.
relevant to the
Group, pending at
AAOs level may be
indicated here)
b) Other arrears, if any, in
the section:
(In this column arrears in
respect of items listed in
Annexure to O.O.No.
Date: may be
hilighted. Besides, the
latest position in respect
of arrears mentioned in
the last submission of
control records such as
Monthly report,
Calendar of Returns etc.,
may also be given briefly)
7. Correspondence: (Letters over one month old)
Remarks &
Diary No. &
Unit: 1 Subject Latest
Date
stage
(Extent of arrears in diarising of letters may also be indicated)
8. Important cases pending final action:
(As per the Regr of pending cases etc.) specific mention
may be made of court cases on which action is pending)
Unit subject File No. Latest position

9. Arrears in the transmission of files/vouchers to old

156
 records:
Nature of
Due to be Actually
records
Unit handed over handed over to Remarks
(Vrs./
to end of end of
Others)

10. Periodical adjustments to be carried out, if

Any:

11. Records, books and other items handed over:

i) Books (as per the Register of Books)
ii) (CAG’s) secret Memo. of Instructions reg.

Local Secret Memo of Instructions (Accession

No......................................)
iii) (a) MSO Tech. Vol.I (Accession
No.................................................................)
(b) MSO Tech. Vol.II (Accession
No..............................................................)
iv) Departmental Security Instructions (Accession
No............................................)
v) Confidential files (to be listed out).
vi) Monthly Report (Green Book)
vii) Calendar of Returns.
viii) Duty list Register.
ix) Attendance Register.
x) Register of impounded vouchers/documents.
xi) AAO’s Note Book.
xii) Keys (Nos.............................................)
xiii) Cycle/Machines.
xiv) Valuables (to be listed ).
xv) Desk Calendar.
xvi) Pens and Pen holder.
xvii) Table glass.
xviii) Hard board writing pad.
xix) List of furniture (with certificate of verification duly attested)
12. Any other item requiring special mention:

(Sections with long period of currency, cases for investigation by

ITA/Controlling Sections, Loss of pre -audit bills, heavy pendency in particular
units action taken on missing books, files, key machines need for reassessing
the strength of the section, shortage of forms position re garding writing up
of CRS of staff etc. may be indicated here).
13. Measures taken to pull up arrears: -

14. State whether the books taken from the Library for reference were returned:

Handed over: Taken over:

157
 Signature of Relieved AAO/Supervisor Signature of Relieving
AAO/Supervisor
Submitted to BO/Group Officer together with Monthly Report and Calendar of
Returns for information.
Remarks of B.O:-
Remarks of Group Officer: -

(Copy to be forwarded to the controlling section together with e xtracts of

remarks of BO and Group Officer).

ANNEXURE – II-A
(Para 7.61)

Items of to be mentioned in Sl.No.6 “Extent of Arrears” of the Handing

Over Report of AAOs/Supervisors : -

From among the items mentioned below those pending with the AAO should be
indicated in “6(a) at AAOs level” and those pending with Accountants/Clerks in “6(b)
other arrears, if any, in the section”.

1 Administration:- (Administration, Bills, Welfare, O.E and Training Branches)

.
(i) Budget estimates and staff proposals.
(ii) Promotions and confirmation.
(iii) Postings and transfers.
(iv) Deputation cases to be finalised.
(v) Position regarding disposal of applications for
sanction of advances, OTA, Honorarium etc.
(vi) Disposal of disciplinary cases.
(vii) Writing up of annual confidential reports.
(viii) Preparation of bills (regular and supplementary).

(ix) Posting of Leave Accounts.

(x) Opening of service books and annual verification of services.

(xi) Obtaining nominations from staff for DCRG, Insurance e tc.

(xii) Matters connected with staff colony and other welfare activities.

(xiii) Training Programmes.

(xiv) Hindi Teaching Scheme.

5. Controlling Sections: -
(i) Pending Reviews.
(ii) Pending reports to Hqrs. office, Govt. etc.
(iii) Revision of Codes & Manuals, issue of correction slips etc.
Note: The list given above is only illustrative and not exhaustive. All significant items
of arrears in the section or with the AAO (though not mentioned in this list)
should be specifically mentioned in the handing over report.

158
ANNEXURE - III
(Para 7.62)
Handing Over Report of Sr. Accountant/Accountant
(to be prepared in duplicate)

1. Section
2. Name of the Relieved Sr. Event Date of handing over.
Accountant/ Accountant necessitating
the handing
over No. &
date of O.O
3. Brief narration of work:
4. State of work in the Unit:
(a) Compilation Due to completed to Remarks
be completed to end of
end of
(b) Register/Returns
etc., maintained in
the unit (list out all
the
Registers/Returns)
Due to be
Name of the Closed to end
closed to Remarks
Register of
end of
1. Purport Register
2. Despatch
Register
3. Other Registers
(c) Correspondence:
6. Reply to Review Remarks No. of Reply
Reply due on Remarks
by paras/items furnished
(i) ITA
(ii) Current Review by
AAO
(iii) Post Review by ITA
(iv) Post Review by
other AAOs
7. Filing
(a) Correspondence: Completed to end of given to
Clerks for stitching
(b) Vouchers: Actually given for stitching
Received after
attaching Content
slips written up
8. Records due to
returned O.Rs
Date on
Reasons for non-
Nature of Records which
return
obtained
9. Important cases (including confidential ones) pending final action (all items
pertaining to the unit in the Sectional Register of pending cases to be included
here)
Subject Case No. Latest Position
10. Important adjustments to be carried
out, if any:
11. The following records are handed over

159
 (to be listed in detail)
(i) Confidential Cases
(ii) Registers
(iii) Letters mentioned in Sl.No.4
(e) (i)
(iv) Valuables
(v) Books, ready reckoners etc.,
in custody
(vi) Pension cases

(vii) PF Ledger cards

(viii) PF Final withdrawal cases

(ix) Others

12. Keys of Table steel/wooden cup board etc., handed over:

Table Sl.No.
Cup Board -do-
Alrmirah -do-
13. Any other item requiring special mention:
(Reconciliation) despatch of documents to field parties, compilation of monthly
returns of the section etc.
Handed over: Taken over:

Signature of Relieved Accountant Signature of Relieving Accountant

14. Remarks of Asst. Accounts Officer.

Signature of AAO

15. Remarks of Accounts Offficer Signature of Accounts

Officer

160
HANDING OVER REPORT OF CLERKS
(To be prepared in Duplicate)
(Para 7.62)

1. Section:
2. Name of Relieved Clerk: Event necessitating the Date of
event No. handing over
Name of the
relieving clerk
3. Closing of Registers:
Due to be Actual
Name of Register closed to end closed to Remarks
of end of
Common purport Registers
complaints Registers ADT Bills Register
suspense slips register other registers if
any.
4. Number of letters etc., due to be diarised:
Common
Service Suspense ADT Other
Ordinary (Index/ Complaints Total
books slips Bills items
D.O.etc)
5. Dak Registers returned upto:
6. Letters etc., to be transferred to other sections:
Date of approval of
Category Purport
transfer order by S.O
Ordy.
Index/D.Os. etc.
complaints.
ADT Bills
Susp. Slips.
Service Books.

7. Handing over receipt of vouchers/scheduled to/from other sections:

(i) Month upto which

DC Section Section/Category Actually handed
due to be handed
only (Vr.Sch.) over
over
D.A
Deposits
G.A.D
L.A
Funds
Others:
(ii) Other Month upto which
sections:
Section
Due to be Actually
from which Category Remarks
received received
due

8. Filing of Month upto

vouchers: which

161
 Due to be
Arrears Actually
Actually received
Due to be given (specify) received
given to after Remarks
for filing District and from
filer stitching
month) filer
out of (ii)
(i) (ii) (iii) (iv) (v) (vi)

9. Handing over of vouchers to old records

Month upto which to be handed over:
Month upto actually handed over :
Remarks in respect of arrears
(Specify districts also)
10. Office copies of drafts to be obtained from
Despatch section.
Last collected from
No. collected No. distributed Balance
Despatch section
11. Stationery indent due to be supplied (if any):
12. Other items:
Handed over Taken over

Signature of Relieved Signature of Relieving

clerk clerk

13. Remarks of Assistant Accounts

Officer/Supervisor Signature of AAO/Supervisor

Submitted to AO Initials of AO

162
CHAPTER - VIII
General

8.1 Office Establishment including inter-alia correspondence, general

upkeep etc., is done by a group of Sections under the control of the
AO/OE. For convenience sake the OE Branch in the office of the Principal
Accountant General (A&E), A.P., is divided into four sections viz., OE -I, OE-
II, OE-III and OE-IV. The distribution of work among these sections is
given in annexure.
8.2 OE-I Section is responsible for the following:
(i) It should maintain the accounts of dead stock.
(ii) Check the contents of packages of stationery and other
articles received from the Controller of Printing and
Stationery.
(iii) Arrange for the sale of waste paper and other u nserviceable
articles and remit the sale-proceeds there of to the Bank for
credit to Government account.
(iv) Arrange for the supply of furniture and other articles
required for the use of the office;
(v) see that the librarian issues and replaces books circulates
and distributes gazettes promptly. and
(vi) see to the general arrangements of the office and deal with
the miscellaneous subjects concerning the general
administration of the office.
MTS Officials
8.3. Postings:- The postings and transfers of MTS official will be made
by the Accounts Officer (Admn.)
The MTS staff attached to sections will be under the control of the
respective AAOs; while those attached to the Branch Officers will be
under the control of Branch Officers. Casual Leave and Ear ned Leave will
be sanctioned by the Branch Officer or the AAO as the case may be, vide
the detailed instructions contained in the Chapter “Office Discipline”.
8.4 As many MTS officials as are required will attend office on all
holidays to attend to urgent work, if any, and to carry, papers to the
PAG’s residence or other Branch Officer’s residence. All the MTS officials
will be given this work in turn, the concerned OE section making the
necessary arrangements.
8.5 In order to avoid undue pressure on MTS officials of the OE Section,
those attached to Branch Officers and the several sections except the one
doing duty at the Principal Accountant General’s residence may be

163
required to take their turn in delivering in the evening such local tapals as
can conveniently be delivered by them in the direction of their homes.
8.6 Members of MTS service should note that politeness is expected of
them in their relations with the other members of the office and visitors
and should any case of incivility be proved against them, disciplinary
action will be taken.
8.7 Supply of Uniforms:- Uniforms will be supplied once in two years to
the eligible MTS officials as per the scales laid down in the Government of
India “Handbook on Uniforms of Group ‘C’ employees.
8.8 Livery Indents:- Indents for livery material should be sent to the
Directorate General of Supplies and Disposals. Director of Supplies
(Textiles) in accordance with the procedure laid down by the Ministry of
Home Affairs in their O.M. No.68-M. 5/4/58-Public-II, dated 27th February
1962 as amended from time to time. In cases where the requirements do
not exceed the prescribed minimum limits fixed by the Directorate
General of Supplies and Disposals and purchases are required to be made
locally, competitive current rates should be accepted and the concurrence
of the Ministry of Home Affairs/Finance should be obtained if the cost of
any article inclusive of Value Added Tax and Excise Duty, exceeds the
prescribed limits by more than 15 per cent.
8.9 The life of the various articles of uniforms should be counted from
the actual date of issue. Steps should also be taken to ensure that the
MTS do not spoil the uniforms and that they surrender them in the event
of their discharge from their service. Efforts should be made to reissue
such uniforms to those employees to whom they will fit. Such issue will be
only for the remaining period of life of the articles. If however, the
uniforms have been used for more than half their life and do not fit any
other MTS such uniforms should be auctioned out to the best advantage
of Government. In cases where the discharged persons were suffering
from infectious diseases the uniforms should under no circumstances be
taken back. MTS who proceed on leave preparatory to retirement or
actually retire may be allowed to retain their uniforms provided the
uniforms have outlived more than half of their prescribed life.
(GOI., MHA., OM NO.5/13/57/57 Public -II dated 12th October 1957 received in
CAG’s Endt. No.1910-NGE-1/3-57, pt.V dated 15th N ovember, 1957).

Note: (1) Washing allowance at the rate of Rupees sixty per month be paid to the
MTS who are supplied with uniforms. No washing allowance is, however,
admissible during leave other than casual leave.
(GOI., FD. Endt. No.F.2 (25) -Ex.II-37, dated 8th October 1957 and MHA
No.5/ 13/57-Public-II, dated 12th October 1957 rate modified with 6 t h CPC

164
 Report).

Note: The washing allowance should be drawn on the Establishment pay bill
forms along with the monthly pay and allowances.

(GOI, MF Dept. of Economic Affairs OM No. F.9(9) -B/58 dated 15th May,
1958 and CAG’s Lr.No.3177 -Admn.I/540-58, dated 12th December, 1958)
read with GOI Dept. of personnel and A.R dated 14th May 1976
Communicated with CAG’s letter No.1610 N.G.E.4/45 -76 dated 7th June
1976.
ANNEXURE
(Vide para 8.1)
DISTRIBUTION OF DUTIES AMONG OFFICE ESTABLISHMENT SECTIONS

O.E-I Control of contingent expenditure of the office purchase of furniture and office
equipments, fair copying, arrangements in connection with examinations, Accounts of
dead stock. Stationery, Forms, sale of waste paper, distribution of furniture, library,
fire extinguishers, general upkeep and maintenance of office, control of Menial staff,
Security watch and ward arrangements.

O.E-II Marking of letters and distribution o f Dak Receipts and distribution of local
tappals, Maintenance of Register of valuables, U.O. References.

O.E-III Despatch of letters, Maintenance of Stamp account Franking machine Account.

O.E-IV Preservation and Issue of Old Records.

(Authority: EB.I/8-12/71-72/Misc/O.O. No.586, dt.03.01.1972)

165
CHAPTER IX
Inward Correspondence Branch
General
9.1 This branch is responsible for the receipt and registration of inward
letters and their distribution to the sections concerned.

Receipt of Letters:-
9.2 From the tapals received in this office all covers received from
Comptroller and Auditor General and Ministries of Government of India,
should be sorted out and sent to the Principal Accountant General for
being opened in his presence. All the tapals including tho se received by
local delivery should be got opened with the available MTS of office
Establishment sections twice daily at 8-45 a.m and 11-15 a.m in the
presence of Section Head or any other AAO deputed for the purpose.
Important documents such as Service Registers, etc., will be sent to the
under-cover units while the communications like UO references,
Government of India and Government of Andhra Pradesh references will
be sent to Index unit for necessary action. U.O references, Government of
India and State Government orders are indexed in OE Section and sent to
PAG/concerned Group Officer who peruse them and return. All the letters
will be duly stamped, marked and sorted out section -wise.
The letters opened in the presence of the Principal Accountant
General will be diarised by his personal staff and transmitted to the Group
Deputy Accountant General who after perusal shall mark them to the
concerned Branch Officer. In respect of the other tapals after the sorting
is completed the date the number of ordinary letters and the index
numbers of the letters received from Government of India and
Government of Andhra Pradesh as indicated by the Index unit will be
noted in the sectional Transit Registers/Under cover register as the case
may be and sent to the respective Branch Officers at 11 a.m and 2 -30 p.m
daily.
Registered dak should be diarised in detail in the sectional under -
cover transit register and sent to the respective Branch Officers for
perusal and onward transmission to the Assistant Accounts O fficer
concerned who will arrange to acknowledge the receipt of the letters
after verifying the dak.
Note: Branch Officers should also see that Govt. orders not seen by PAG/Sr.DAG but
which are considered to be important to be seen by them should be submit ted
to them for perusal. Similarly important communications including replies to
letters issued from the office with the approval of PAG/Sr.DAG should be
marked by the Branch Officer to PAG/DAG for perusal.

9.3 All covers received by name to the Branch O fficers should be passed
on to them and the covers addressed by the names of Principal
Accountant General/Deputy Accountant General will be sent to their
stenographers. The confidential cover received by designation should be

166
passed on to the stenographers to Accounts Officer (Admn.) who obtains
the orders of AO (A) for their disposal.

9.4 Local tapals received in the office will be opened in the presence of
the Section Head and passed on to the concerned unit, Index, under -cover
or ordinary as the case may be.

Examination of covers :-
9.5 Before opening the covers, they should be carefully examined and
after they are opened and the contents emptied the covers should again
be examined to see that nothing has been left within.

Retention of used envelopes received from outside :-

9.6 All covers received from other offices should as far as possible be
used again in the office, by removing the economy labels pasted to the
flaps and pasting new ones on them, the address being written on the
labels only. When opening the covers, therefore, care should be taken to
open them without damaging the flaps of the covers in any way. All
damaged covers which cannot be used again should be torn and kept in
the waste paper room for sale along with other waste paper.
9.7 The papers to be indexed will be marked with an Index stamp at the
top right hand corner showing (1) General Diary Number, (2) File or case
(3) Disposal and (4) Initials of the section head with date. In the case of
papers, however which have to be forwar ded in original to some other
office with an endorsement, no stamp or other mark (initials, etc.) will be
made on the paper itself, but a separate docket sheet (Form No.S.1)
showing the above particulars will be attached thereto. The date stamp,
as well as any other entries, should be confined to this form.

9.8 (i) All tapals by Registered post should be received centrally by one
Clerk in the undercover unit after carefully verifying the
address. The registered packet number, the place of despatch
and the date of receipt should be noted in the Register of
Receipts. The covers should then be distributed amongst the
Clerks concerned taking their acknowledgement. The covers
should then be opened and all the letters in each cover, the
postal registered number and post office should be noted. The
letters should then be entered in the General Register or data
entered in Computer indicating (1) Serial Number, (2) Registered
Packet Number, (3) Place of registration, (4) Number and date of
the letter, (5) Office from which the letters were sent, (6) Brief
subject, (7) Section to which it relates.

Further entries on the letters should then be made to

indicate serial number of general register and the section to
which it is marked. The letters should then be stamped and
sorted out according to sections and put in the Undercover

167
 Sectional Transit Registers or Computer Generated Sheets in
which the entries made on the top of each letter should be
entered giving special indication of any enclosures.

(ii) The Transit Registers/Computer generated Sheets should

then be sorted according to section charges of the Branch
Officers and sent to them daily. The acknowledgements of the
sections should be scrutinised after the registers are returned.

Government of India letters

9.9 All communications received from the Government of India, should
be first submitted to the Principal Accountant General, Dy. Accountant
General for perusal in dak stage and entered in the system indicating the
Sections to which they are marked and the index numbers should be
noted on them. These letters should be passed to the ordinary dak unit
for transmission to the Section by entering the index number in the dak
Undercover Register/Computer generated Sheets.

Government of Andhra Pradesh letters

9.10 The dak received from the Government of Andhra Pradesh should
be opened by the Section Head of the concerned OE section and
submitted to PAG/the concerned DAG for perusal. The index numbers
should be noted on the letters and the sections to which they are marked
should be indicated in the system against each entry. They should then be
passed on to the ordinary dak unit for transmission to the sections by
entering the index numbers in the dak under cover registers as in the case
of Government of India dak. The letters received through Finance
Department should be diarised department -wise only but with an
indication as to the number and date of Finance Department
endorsement.
(Corres. O.O.No.57-58-4, dt.24-1-1957.. 25-1-1957).

Gazettes:-
9.11 The Government of India or Government of Andhra Pradesh
Gazettes should be diarised in the concerned Index Registers and passed
on to the concerned sections after circulation among the DAG and AO
(Administration).

Indexing, etc:-
9.12 The Section-head will arrange to have the letter marked “urgent”
picked out first and have them registered and delivered to the section
concerned with the least possible delay.

Inward Section
9.13 Every day on an average 1200 letters are being received in Inward
Section. This figure may go up as and when the State Government revises
the Pension of the Pensioners on the recommendation of the State Pay

168
Commission. Some letters are received by Post. In the Local Counter
some letters are received by hand. The covering letters m ay pertain to
the pension cases, GPF Final Withdrawals, Part time Advances, etc. and
ordinary letters are received.
The received letters are required to be opened, counted,
segregated Group-wise and entries are made in the Dak Register (Manual)
maintained for the purpose and distributed among various Units for
Section-wise marking. Sometimes a single letter may cover the pension
cases of several retired Government servants. For the purpose of
counting number of letters it may be treated as a single lette r. However,
the data entries are required to be made in respect of all the retiring
employees contained in the covering letter. Otherwise, the particulars of
some of them may be omitted in clearing.
After data entry, a Report is generated which is sent to the
concerned Sections, the next day if not on the same day, along with the
Dak for acknowledgement. The acknowledgements are obtained in the
Hard copy as well as in the system. Urgent letters (Valuables, legal cases,
RTI cases etc.) received are to be sent to the concerned on the same day
after data entry for obtaining acknowledgement. Fresh cases of Pensions/
Revision cases received are counted and handed over to Pension Inwards
for onward transmission to the Pension Group. Tapal received in the
name of PAG/DAG/Other Officers are sent to the concerned Peshi after
making data entry.

Grievance Redressal Cell

9.14 Two Units for Pension enquiry and GPF enquiry supervised by an
AAO (Ad-hoc) attends grievances. GPF Subscribers and Pensioners in
person or by phone may enquire the status of their cases. The AAO
advises them suitably. Based on the particulars furnished by the GPF
subscribers, the Cell helps them in adjusting the missing credits in their
accounts. The Cell issues Adjustment Memos and Miss ing Credit Memos
to the GPF subscribers after such adjustments in their accounts. In cases
where the Pensioners fail to receive the copy of Pension Sanction letter,
the Cell will supply a copy of the same to them.

E-Mails
9.15 Centralized E-Mail downloading will be done in Inward Section.
Daily GPF/Pension mails down loaded will be got printed and closing sent
to PAG for information. Senior Console Operator will watch the replies to
E-Mail and ensure that replies are received within three working days
from the concerned Section. Missing credits adjustments are also done by
the AAO (Ad-hoc) based on the information contained in the E -Mails. E-
Mail pending report (for more than 15 days) will be submitted to
PAG/Group Officers.AAO SCOs will co -ordinate the Cell work. The Cell is
under the direct control of FM Section.

The date of receipt should be entered prominently across the page

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over the first entry for the day in each register. The serial number (e.g.,
GI 45 GF 94) should, at the same time, be e ntered, in the first column of
the stamps referred to in paragraph 10.23 and in cases where a docket
sheet is attached to the inward letter, the purport of the letter should
also be copied by the indexer under the heading “subject” of the form.

9.16 The OE section will mark on each paper the functional group or
department of the office to which it relates. If a paper requires action in
more than one functional group or department, all the functional groups
or departments concerned will be indicated thereo n by their distinctive
letter, the functional group or department primarily responsible for
disposing and eventually filing the paper being indicated first.

All letters received in the office are expected to be delivered by the

OE Section to the sections concerned on the very day and at any rate not
later than 12 noon of the day following the date of receipt in the office.

Transmission of dak:-
9.17 (i) Three registers each for passing on the undercover and
ordinary dak will be maintained by OE section s o as to provide
for the transmission of II and III dak to the respective Branch
Officers while the registers containing I dak is still in
circulation and has not reached back OE section and to further
enable OE section to send the letters of next day even if the II
register is held up elsewhere for some special reasons.
(ii) The procedure for transmission of the dak and recovery of
undercover and ordinary dak transit registers will be as
follows:-
(a) MTS of OE will convey the Dak Transit registers daily
to the rooms of Branch Officer and deposit them on
the table of the Branch Officer. After perusal by the
Branch Officers, the BOs should arrange to pass them
on to the concerned sections expeditiously
(b) After the receipt of the dak is duly acknowledged, dak
transit registers should be sent back by the AAOs to
their respective Branch Officers who will ensure that
none of the registers sent to the sections under their
charge is detained in the sections. The purpose of this
arrangement is that transit registers should be routed
back to OE section through the BOs., of the sections in
the same sections in the same manner in which inward
dak passes through the BOs., and also to see that dak
does not go on unattended after its receipt from OE
section.
(c) An MTS of OE Section will collect the registers from
the rooms of the BOs when the dak registers of the
following day are placed before the Branch Officers.
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 (iii) Sections will receive the dak transit registers direct from their
BOs (and not from OE section) and will return these registers
to their BOs from whom they will be collected by OE section.
Branch Officers and Assistant Officers should ensure that delay in
passing on the inward correspondence is eliminated at all levels.
(O.M.II/Genl/74-75/Circular No.1, dt.29-8-1974)

9.18 Receipt of dak should be given top priority at every stage and Dak
Transit Registers/Computer Sheets returned to OE section immediately. If
any Branch Officer is absent, the dak should be perused by the Officer to
whom the urgent work of the section concerned may be allotted.
Similarly, if the AAO is absent the dak should be verified and received by
the Senior Accountant. The absence of the AAO or the Section Clerk or
the Section MTS member should not provide an excuse for not recei ving
the dak and returning the transit registers. The acknowledgements of the
sections for the letters sent each day and the prompt return of the transit
registers should be specially watched by the OE section concerned and
any discrepancy should be brought to notice immediately.

9.19 (i) OE Section should ensure that letters are marked correctly in
the first instance.
(ii) Where, however, a section finds that a letter is wrongly
marked to it by OE Section the concerned AAO may return
the letter under his signature to OE Section indicating, if
possible, the Section to which the paper correctly relates. If
however, the AAO is in doubt regarding the correct section to
which such paper relates he may tag all such letters that
have been received in the dak register on that day and return
them to OE Section with a note that the particular letter
under reference may be sent to the controlling section for
final marking. On receipt in OE section, these letters will be
finally got marked by the Controlling sect ions and distributed
immediately. The Sections are required to accept without
fail such letters finally marked to them by the controlling
Sections.

(iii) In cases where the paper relates to another Section under

the control of the same Branch Officer, the Section should
receive such letters and transfer them to the proper Section
through the Sectional Transit Register.
(O.M.II Circular, dated 29-3-1975)

9.20 The dak marker should examine carefully the enclosures to letters
and see that they are all in order. If it is stated in a letter that the
enclosures have been sent under a separate cover, he should look for the
enclosures link them to the letter in question and record the fact in the

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margin. If any enclosure is wanting, he should likewise record t he fact in
the margin of the letter in order that the section concerned may call for
the wanting document without delay.

Acknowledgement of letters by sections: -

9.21 The diarist who receives the letters sent by OE section will
acknowledge them after verifying the entries made in the transit register.

9.22 The transit registers should be carefully checked to see that there
are no missing items and any discrepancy should be immediately pointed
out for further investigation. Leaving items unacknowledged or recording
noting such as “not received”, “Enclosures not received”, “Does not relate
to this section”, etc., in the transit register should be avoided. If any
letter entered in the transit register has not been sent along with it the
matter should at once be reported to the concerned OE section.

Telegrams:-
9.23 All telegrams (other than those addressed to the Accountant
General by name) received after office hours and on holidays should be
acknowledged by the caretaker and handed over by him to the hea d of
the section dealing with the receipt of letters on the following working
day.
9.24 All telegrams should, after perusal by Principal Accountant General
be sent to the concerned sections only through the respective Group DAG.
The Branch Officers should themselves acknowledge their receipt in the
special transit registers and then hand them over to the AAO concerned
for necessary action. The AAO will get them diarised in the “urgent”
register.
9.25 The Branch Officers should submit to the respective D eputy
Accountant General on each Monday, through the respective Control
Sections, a weekly list of undisposed telegrams.
9.26 The indexed letters will be diarised in a separate purport register.
The letters will then be distributed to the Accountants conc erned in the
Sections for disposal.

Urgent papers:-
9.27 All papers of an urgent character that may be sent by one Officer,
Department or Section to another should have an “Urgent” slip, attached
in a conspicuous place. The fact that “Urgent” is written in blue pencil or
otherwise on a paper cannot be known until the letter is examined and is
not, therefore likely to receive precedence over others.

UO References:-
9.28 All unofficial references whether they are received from the CAG or
Government of India or any other office should be diarised in register
opened for the purpose (Form No.S.Y. 318-A) in OE section after
submitting them to the Group Officer and Principal Accountant General
172
for perusal in the dak stage and then sent to the section concerned
through the Branch Officer. The acknowledgement of the AAO should be
obtained in the register.

9.29 Whenever an unofficial reference is received by a Branch Officer or

AAO direct from the Principal Accountant General and he has reasons to
believe that it has not been registered he should see that it goes at once
to the concerned OE Section for registration before it is taken up for
disposal.
Note:-The Unofficial files should be kept intact and returned without any paper
dropping away and AAO concerned wi ll be personally responsible for this.

9.30 UO reference should be disposed of within three days of their

receipt in the Sections. If any UO reference is delayed beyond this period,
the Branch Officer in-charge must look into the case personally and
furnish an explanation for the delay. The disposal or the stage of disposal
of unofficial references, received to end of every Wednesday should be
reported to OE section on or before the following Monday to enable that
section to close the register and to sub mit consolidated weekly reports to
the Principal Accountant General on Tuesday.
9.31 The Comptroller and Auditor General has directed that UO cases
received from his office should be disposed of promptly within a week or
ten days of receipt. To ensure spe edy disposal of the UO communications
of the CAG all sections (including control Sections) should keep a record of
the UO cases received from the CAG’s office and put it up to the Branch
Officer concerned every alternate day, i.e., three items a week.
(No.303-Aud/106-65, dated 18-3-1967 from CAG)

Comptroller and Auditor General’s letters:-

9.32 All communications received from the CAG are opened by the PAG’s
personal staff and submitted to the Principal Accountant General, who
marks them to the Sr.DAG concerned. The letters are then delivered to
the section concerned through Branch Officers and the section’s
acknowledgements obtained in the register. The register should be closed
every Monday, and a report of letters received to end of previous
Wednesday still outstanding on Monday should be submitted to the
Principal Accountant General each Monday. To enable AG Secretariat to
close the register and submit the reports on Mondays, the sections should
furnish by Fridays, in the following form the particula rs of disposal or
stage of disposal indicating also the reasons for delay, if any.

Index No. of
OE section Subject Remarks
Index No. the section

(1) (2) (3) (4)

(a) If disposed of, the number and date of disposal.

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(b) If outstanding, the stage of disposal with reasons for delay.

DO Letters, Telephone messages etc:-

9.33 DO letters are simply handed over to the addressees/ Branch
Officer-in-charge of the Section to which they relate. Telephonic
Messages should be delivered direct to the section conce rned by the
Telephone Clerk through a transit register in which acknowledgement of
the AAO or clerk concerned is taken. All communications of the kind
mentioned in this paragraph should as far as practicable, be disposed of
on the day of their receipt and AAO should bring personally to the notice
of their Branch Officers cases where the document has not been disposed
of within three days of receipt.
9.34 A consolidated weekly report of the number in each category of
communications received in the index unit to end of Friday will be
submitted to the Principal Accountant General on every Monday.
(O.O. Corres- 4 dated 25-1-1957)

Valuables
9.35(a) As soon as valuables are received the OE Section should send the
same to AO (OE) who will record the word “receiv ed” with his
dated initials on the covering letters and have it entered in
register of valuables in Form S.Y.249 which should be maintained
in the OE Section. The valuables will be retained under the
custody of AAO (OE).
Note: Even if by chance any valu able is directly received by any other section
it should be sent immediately to AO(OE) for getting it entered in the register.

(E.B.I/Valuables/73-74-00, 623 Dt.25-2-74)

(b) The covering letters through which the documents concerned

have been received should be marked by OE to the section
concerned and the valuables kept in the safe custody of the AO
(OE) Section and released only when required for final disposal.
The Accountant concerned of OE Section shall be responsible for
keeping the valuables in the safe custody of the AO (OE) and
getting it released as and when required.

At the time of releasing the valuables the acknowledgements

of the official receiving the documents should be obtained in the
register of Valuables itself. The Sectio ns should invariably note
the sectional purport number in the register of valuables
maintained by OE Section on the day of receipt of the letter or by
the next day at the latest so that there is no possibility of its
being lost sight of at any time. The v aluables on hand should be
made available for physical verification by the officer nominated
by the PAG as and when required. No separate register need by
174
 maintained by the AO (OE) for this purpose.

(c) The OE Section should close this register every week analysing the
valuables which are still outstanding i.e., not disposed of and the
sections to which they relate. This review should be submitted on
each Monday to the BO and the Sr.DAG (Admn.)

(d) Each item should be kept outstanding until the di sposal is got
noted by a reference to the verification of credit under proper
head of account by the section concerned.

(e) The controlling section which receives the valuables as well as the
covering letters from OE Section may however maintain a sing le
combined register for watching receipt and disposal of valuables
in the following form:

Register of receipt and Disposal of Valuables: -

1. Serial No. with date of receipt from OE Section.
2. No. and date of covering letter and from whom received.
3. No. and date of cheque/draft.
4. Amount.
5. Head of Account credited/sub-Account No.
6. No. and date of letter forwarding the cheque to the Bank.
7. Dated initials of the AAO/BO
8. No. and date of challan.
9. Date of credit in the Government Accounts.
10. Initials of Assistant Accounts Officer.

No item will be closed in this register until the credit is

verified. The general orders regarding maintenance of register of
valuables as applicable to OE will also be applicable to these registers
and they should be closed every week and submitted to group officers.
The pending items, should be made available for physical verification
when required.
(f) The Sections which receive the covering letter should watch the
realisation of demand drafts/cheques in the subsidiary registers in
the proforma prescribed below and not in the proforma prescribed
in SY.249 which is meant only for OE Section.

(E.B.I/valuables/73-74/00.623, dated 25-2-1974 and O.M.II/

valuables/00.1 dated I -1976 and 0.0.3/O.M II Dt. 20-3-1976)

(g) (i) In respect of cheques Bank drafts, etc., sent to the State
Bank for realisation the sections concerned should open a
register in the form given below:

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 Register for watching realisation of valuables, cheques: -

From whom No. date

Sl. No. Purpose Amount
received of cheque

1. 2. 3. 4. 5.

No. & date of letter

Initials BO Date of credit in the
forwarding the Initials of the AAO
and PAG Bank sheets
cheque to the Bank

6. 7. 8. 9.

(O.N Columns 1 to 7 will be filled in whenever the cheque is sent to the Bank. The AAO
should initial column 9 after verifying the credit).

(ii) Surety Bonds executed by permanent Government servants in

connection with the grant of an advance to a temporary Government
Servant, are important valuable legal docum ents and the authorities
concerned should be fully aware of the implications involved in the
loss of such a document. It is imperative that such “Surety Bond”
should be kept in a safe by the AO (OE) along with the valuables
referred to in sub-para (a) above, after entering them in the register of
valuables. As and when an advance is repaid in full, the “Surety Bond”
relating to it would be returned to the Government Servant and an
acknowledgement obtained in the relevant column in the register.
(GOI, MF, OM No.F.36(3).EV.154 dt.16 -8-1954)

9.36 The section having cheques, Government promissory Notes, Drafts

Bills of Exchange, etc., which have to be sent to the Bank for credit to
Government may send them in a sealed cover to the AO(OE) Section who
will arrange to send the covers to the Bank and obtain acknowledgements
in the tapal book maintained separately for this purpose.

Review of the register of valuables:-

9.37 The AO (OE) will review the register of valuables weekly, to satisfy
himself that all the valuables have been properly disposed of, and issue
warning slips to the sections concerned in cases of delays (1) in the
disposal of the valuables (2) in obtaining acknowledgements therefor or
(3) in noting the acknowledgements in the register. He should in itial at
the foot of the last page so reviewed in token of the fact that all previous
entries have been examined and the valuables are found to have been
satisfactorily disposed of.
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Cash or cheques received in office:-
9.38 Cash or cheques should not ordinarily be accepted in this office in
discharge of debt due to Government or for credit to Public Account,
except when rules specifically require otherwise. Letters issuing from this
office demanding payments should distinctly state that payments will
have to be made into the nearest Government Treasury and not to this
office. If, however, cash or cheques are received in any case, they should
be properly acknowledged by the Section concerned and orders of the
concerned BO taken immediately for their dispos al. Cash should be made
over to the Cashier, who will at once enter the amount in the office cash
book and get the entry attested by the AO (Bills). In respect of cash
received through Money Orders for credit to Government the money
orders will be received and acknowledged by the AO (Bills) but the money
will be made over to the Cashier who will, follow the same procedure as
detailed above. The Cashier will be responsible for the safe custody of
the money till it is sent to the Bank for credit to Governm ent account.
Cheques on the other hand should not be made over to the cashier, nor
entered in the office cash book but should be treated like other valuables.
Note: Cheques should be crossed if not already crossed at the time of receipt.
(CAG’s Lr.No.1-Admn/17-40 dt.6-1-1941)

Service books etc :-

9.39 Service Books, savings Bank Pass Books, etc., received in the office
are recorded in a transit register (Form No. SY.244) maintained by the OE
Section for the purpose, and acknowledgements of the Section concerned
are taken therein when they are sent to the Sections concerned.
Note: (1) It is essential that valuable enclosures such as SB, Savings Bank Pass Books
etc., should pass through as few hands as possible and the OE Section should
take special care to see that they are sent direct to the AAO concerned
immediately the registered covers from the Post Office are received and
opened by him.
Note: (2) The inward clerk of the Departmental audit Section shall maintain a
separate register for the rec eipt and watch of the disposals of the SBs received
in the section and the AAO will be personally responsible for the safety and
maintenance of these books under lock. The register of service books should
be closed every fortnight and submitted to the B.O for scrutiny together with
the explanation for outstandings. Special orders of the DAG will be necessary
in cases where service books are to be retained for long periods.
(TM.OO.No.61 (File No.59/53 -dt.11-3-1953-Manuals Section File No.19/Manuals
1953)

Award statements:-
9.40 Award statements received from Collectors, Land Acquisition
Officers or Judicial Officers are very important legal documents and a
separate transit register should be maintained and each item recorded
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therein individually and sent to the proper section and acknowledgement
obtained. It should also be seen that the enclosures do not get detached
from original letters since their identity cannot be traced. Such
statements not sent with details in a separate transit register but mixed
up with regular letters are liable for rejection by the Section concerned.
Note: The audit section should watch the disposal of the award statements by
maintaining Register of Award statements.

Unsigned and incomplete letters:-

9.41 If any document is received unsigned or incomplete in any respect
or is not required by this office, the section for which it is marked should
take action on it and not the OE Section. In case, however, in which a
letter or paper is wrongly delivered to this office or when a re minder is
received to a letter which is not traceable the OE Section, should at once
send the letter or paper to the proper office or call for a copy of the letter
to which attention has been drawn.

Service of Court summons:-

9.42 Summons are perused by PAG first, indexed in OE next and to
Admn. immediately for necessary action. A summon to attend a court
should be served on the person concerned, without any delay. The official
incharge of the management of the office will be held personally
responsible in the matter. If missent to this office, it should be
despatched to the head of the office concerned the same day and it
should be pointed out to the court concerned that summons were sent to
this office by mistake and that it has been redirected.

Circular letters to be shown to Branch officers returning from leave: -

9.43 (i) The CAG has decided that the attention of all Branch Officers on
their return from leave, should be drawn personally to circular
letters of general interest which have been issued to Accounts
Offices during their absence of leave. For this purpose a stock
file of such letters received from the Government of India, the
CAG, etc., is kept in duplicate in the office library, one set alone
being intended to be lent. OE Section will be responsible for the
issue of the file to officers on their return from leave for perusal
and return within a fortnight. The Section will take the Branch
Officers initials on supply and remind him after a fortnight if it is
not returned in the meanwhile and frequently thereafter till the
file is returned.
(ii) Care should be taken not to burden the stock files with

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 orders regarding changes in rules which are applied in audit,
however important they may be. Only circulars of an important
nature such as those involving changes in the procedure and
work of account offices and others general interest to all
Government Servants, e.g., orders laying down duties of
Government servants in the matter of political movements, need
enter this file.

(iii) The Section which receives a circular letter from the sources
mentioned in sub-para (1) above will consider the necessity or
otherwise for a copy being filed in the “Stock files” and submit
its proposal in this regard for the orders of the Branch Officers
in-charge. On obtaining the Branch Officer’s orders, the AAO
concerned will send a copy in duplicate to the OE section before
file order is given on the current.

(iv) A report of submission of the stock file to Branch Officers

returning from leave will be submitted by OE section AO (OE)
monthly on the 15th.

Pension application process – New method

9.44 State Government Employee:
1. Fills all the relevant details through on-line facility (available on AG’s website)
including GPF No and details of Long Term Advances taken and recovery
completion details. There are inbuilt input controls to ensure that data is in
format prescribed and is complete.
2. Uploads the photo graphs in digital format.
3. Also provides personal mobile number, e-mail ID along with PSA’s phone
number and e-mail ID. System stores the phone number and e-mail ID of PSA
once entered and populates automatically for subsequent selection.
4. On completion, issues command to PRINT. The following occurs
simultaneously:
5. System prints the pension and provident fund final withdrawal forms
separately, in A4 size, with details and photograph.
6. Pension application is emailed to the PSA and DDO (if they are different), and
GPF portion to the DDO. PSA and DDO can access the data based on key
fields like employee ID, DOB, DOJ etc.
7. The information is uploaded on the AG’s system alerting him
8. Systems sends an SMS alert confirming the entry through web application.
9. The system generates a user id and password (changeable by the applicant)
which can be used by the applicant subsequently to trace the progress of his

179
 pension and provident case and can download his party copy issued by AG
after finalization.

9.45 PSA/DDO
1. Receives the physical and electronic versions of the application
2. Has the option of using the on-line facility provided by the PAG to CORRECT
the details filled in by pensioner, CALCULATE capture the pension/DCRG
admissible, and COMPLETE/ PRINT the PSA/ DDO portion of the application.
Else, manually does the calculations and completes the application by using
the application submitted by the pensioner.
3. PSA/DDO signs in ink with rubber stamp at appropriate places like Part-II B
etc
4. Send the papers to PAG along with Service Books

Principal Accountant General:

1. When the pensioner completes the online application, PAG is alerted, and does
the following:
(i) Requisitions the pension case from Old Records (in case of pension
revision)
(ii) Calls for missing records from employee/ DDO/ treasury (like missing
credit/ presumed debit in the case of GPF and Long Term Loans)
(iii) Issues the clearance certificate (in case of Long Term Loans)
(iv) Finalises the GPF case.
(v)Awaits receipt of pension proposals along with Service Books in Inward
section.
9.46 Pension case receiving process- New method - Inward section
The electronic packages used in DAK Inward section and Pension Group are
integrated. The Inward section has two parts:
(1) Non technical Administration Staff (NTS) who receive and acknowledge all
letters, cases etc., and
(2) Technical Staff (TS) from Pension and GPF whose job is to screen all cases
before acceptance.
The NTS receives the case. Gives provisional acknowledgement if case is
received through messenger. Passes on case to the concerned TS (Pension or GPF as
may be). A flag is generated on the system to show that the papers have passed
from NTS to TS. The pensioner also receives an SMS and email. From this stage
onwards the pensioner can verify from the AG’s website the processing status of his
case. If pensioner (and PSA) has used the online application process, the TS
Accountant will download details entered by pensioner and PSA from the AG’s
website and migrate to Pension database. Else, the TS capture the details through
data entry on the Pension package with specific reference to qualifying service, last

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pay drawn, specific pension rules applicable, amount recommended for withholding,
recovery etc.

The TS AAO scrutinizes the case to see if the case can be accepted for
complete processing or requires additional documents or should be returned (due to
missing signatures, missing Legal Heirship Certificate etc.) If the case is to be
returned or additional documents are required, the TS AAO incorporates the reasons
on the system which are printed out and sent to the PSA/ DDO along with the
pension application (if it is to be returned) or separately. SMS and email intimations
are also sent to the PSA/ pensioner and can also be known from the AG’s website.
If the case papers are in complete shape, the system allots the case to
sections on round robin basis (ensuring equitable distribution of cases to pension
sections) and generates a file number that indicates the concerned pension section
and the unit (sectional accountant who will process the case). The file number is
also to be recorded on the pension proposals for easy identification. Receipt of
Revision cases are intimated electronically to Records section for retrieval of pension
case and sending to concerned pension section.
The data captured on the system is generated on an input sheet, which is
checked and signed by the TS AAO and sent along with the pension papers to the
concerned pension section. A flag is also generated on the system to show that the
papers have moved to the concerned pension section.

Pension EDP Section

9.47 Generates acknowledgements and sends to dispatch section, sends SMS alerts
to the registered mobile numbers, Updates the details in the AG’s website.

Pension case receiving process- New method

(Is the below done by Inward system (as above) or by Pension EDP?

Pension EDP:
Acknowledgements will be generated by Pension EDP to the cases registered
on previous working day and sends to respective pensioners. Section wise list of
revision cases registered on previous day is generated and sends to old records who
in turn picks the old files as per list from library and sends them to sections
concerned. (Accountant in section receives the old file from library and revision
proposals from Inward section at the same time). Sends the date of registration as
SMS alert to the registered mobile number of the pensioner.

Strengths (New System)

9.48 Treasuries have been instructed to ensure that the employee ID number is
incorporated in the salary bills for March. This is captured in the VLC (Voucher Level
Computerisation) module in the PAG office. Treasuries have a HRMS (Human
Resource Management System) database, which captures details of name of the
employee, his ID, his department, date of birth etc. This information is integrated
into the AG’s database after verification with the details captured on VLC. In many
cases, the employee’s GPF account is also maintained by the AG. To access his
account on the website, the employee is required to enter his employee ID, date of

181
birth, email address and mobile number. This data from the GPF database is linked
with the information received from the VLC and HRMS databases. Consequently, the
AG is able to alert the employee to submit his pension application in advance of
retirement.
A comprehensive web application form which automatically captures
information common for both pension and GPF final withdrawal is provided on the
PAG’s website. These can be printed out as separate standardised pension and GPF
final withdrawal forms. The PAG’s website provides the facility of having the joint
photograph uploaded electronically and printed out as part of the application.
The uploaded photograph can be printed in colour by the PAG as part of the
pension authorisations, which the treasury officer can verify before making payment.
The descriptive rolls can therefore be retained by the PAG instead of sending them
to the treasury. The online application process ensures that the pension, GPF, Loans
and Records (for pension revision cases) sections are electronically alerted
immediately and take advance action.
At the instance of the PAG, the State Government has reiterated to all
departments the existing instructions on periodic verification of service books.
Similarly, the State Government has directed that all Service Books forwarded to the
PAG for pension authorization invariably contain a certificate that the entire Service
Book (including pay fixations) has been verified and found correct. Pension
proposals received in the PAG office without the above certificate are returned to
the department at the Inward stage itself.

The Internal Test Audit wing of the PAG office verifies pension cases
randomly and any instances of incorrect certification by the departments are
brought to the notice of the Head of Department through a demi-official letter from
the AG. Field audit parties have been instructed to conduct a test check of Service
Books. The AG’s website contains details of the registration of the pensioner’s
application, the probable date of issue of authorisation, problems, if any, in
processing, and actual date of despatch of authorisation. This information is also
provided to the pensioner through email and SMS.
A Pension Grievance Officer in the rank of AAO with a dedicated mobile
phone (the number of which is available on the AG’s website) has been posted in the
Grievance cell to take care of telephone calls and visitors. The Grievance Cell is
integrated with the pension database on real-time basis, and is refreshed every day.
The Grievance cell is therefore equipped to handle pensioner’s telephonic queries
and visit. There is no need for visitors to approach staff of the pension sections.
Pensioners can write to the office either through the general email or the
pension email, both of which are available on the PAG’s website. These emails are
downloaded in the Grievance Cell and in the PAG’s secretariat, and immediately
responded to by referring to the pension database. All emails where immediate
response cannot be given are personally scrutinised by the PAG for further directions
to the pension section, if any.
The above measures have also resulted in less number of pensioners visiting
the office Grievance Cell and more pensioners corresponding through email.

182
The application is registered by the Inward section immediately on receipt in the
office. The Record section is alerted once the application for revised pension is
completed by the pensioner on the PAG’s website. The original pension case is
segregated, by the Records section, and sent to concerned pension section once the
physical application is received in the office and accepted on the system by the
Inward (Pension) section. This just-in-time approach eliminates delays.
Inward (Pension) section captures on the system the complete data available in the
pension application after verification with the first page of the Service Book, and
generates the Input Sheet.
Pension cases are distributed among sections on round robin basis, thereby
ensuring uniformity of work load. To cater to departmental differentiations, the
system provides a check list which is uniquely applicable to the specific department
from which the pensioner retired. Due to the various initiatives, the position of the
Clerk in the pension sections has been rendered redundant. The pension
processing task has clear levels of check and verification:
a. The Accountant in the Inward (Pension) section fills in the Input Sheet based
on the details provided in the pension application and verifies it with the first
page of the Service Book. The AAO of the Inward (Pension) Section verifies
the Input Sheet and approves it.
b. The Sectional Unit uses the Input Sheet to fill in other details like qualifying
service, latest pay fixation, withholdings, recoveries etc., which is then
verified by the Section head who incorporates corrections on the system.
c. The Branch Officer verifies the work done by the Section head by using a
specific check list.
Each verification level – AAO of the Inward (Pension) section, Section head
and Branch Officer- are wholly responsible for the work verified by them as per the
check list.
Only the Branch Officer is required to affix full signatures (a total of three) on
the treasury copies (pension, commutation and gratuity) as under:
a. Since all verifications (by the AAO of the Inward section, the Section head and
the Branch Officer) are validated on the system –with attendant audit trails-
there is no requirement for proof by way of initialling the pension papers.
b. Once the Branch Officer has authorised the pension, the system affixes his
facsimile signature on the pensioner, department and office copies.
Pensioner can download his intimation from AG’s website.
Once the integrity of the department, treasury and AG systems (including
internal and external networking) is assured, the authorisations can be issued on the
VPN, dispensing with the need for ink signatures and physical authorisations.
At the instance of the PAG, and in keeping with the orders of the Hon’ble
Supreme Court that the employee should not be penalised for pay excesses not
attributable to him, the State Government has issued orders that gratuity should not
be withheld on this account unless specifically ordered by the department.
Separately, the AG has arranged for the release of all such withheld gratuity.
Similarly, the AG informed the State Government that, the rules may be
amended so that, henceforth, no such amounts are withheld and that it would be
the responsibility of the treasury officer (as pension disbursing authority) to ensure

183
that pension is paid only on receipt of LPC. Separately, the AG has arranged for the
release of all such withheld gratuity.
The separate VR stage has been dispensed with. In its place, the pension
authorities in respect of cases received in advance of retirement (Advance cases)
contain a direction to the disbursing authority to only release the pension after the
retirement of the pensioner.
The introduction of the initiatives involving electronic processing of cases, the
inbuilt verification process, the audit trails, the use of facsimiles in place of ink
signatures, limited requirement for only three signatures (in place of the earlier
thirty seven), and the use of A4 security paper (in place of the pre-printed three-ply
computer stationery) has simplified the entire authorisation process, as below:
a. The Branch Officer approves the case on the system, but retains the case
files.
b. The EDP section prints the authorisations on A4 paper and sends them back
to the Branch Officer.
c. The facsimiles of the Branch Officer’s signature are already printed on the
department and pensioner’s copy of the authorisations. The Branch Officer,
therefore only signs on the treasury copies.
d. Each Branch Officer has a designated Multi Tasking Staff (MTS), whose job is
to attach the Service Books to the department copy, the descriptive rolls to
the treasury copy (where the joint photographs of the pensioner and spouse
have not been uploaded on the system and hence are not printed on the
authorisations; otherwise the descriptive rolls are to be retained in the AG
office along with the case), and send these along with the pensioner’s copy
to the Outward despatch section.
The new procedure involves the filing of the pension papers in a closed file.
Therefore, the completed cases can immediately be sent to the Records section by
the MTS. Cases that are not fully authorised are sent to a separate library in the
pension wing itself, till they can be fully authorised and the file sent to the Records
section.
Computerization of Inward in Funds Group:
9.49 The purport of letters, sanctions, FW applications, allotments, nominations
received in the office has been computerized in 2009. The registration of the above
items is done in the GPF package. The FW applications after registration are
scrutinized in OE by an AAO for any defects. Defective applications are immediately
returned to the Department/ DDO for supplying the omission. The application which
is cleared for processing in Funds Section is transmitted to the Section along with a
printout of the purport for receipt and acknowledgement . Unit marking at the entry
stage is also under active consideration.
The action taken on a letter, FW application, sanction (TA/PFW), nomination
can be viewed through the subscriber status option in the GPG package.

Computerization of dispatch in Funds Group:

9.50 Highlights: Total computerization – Manual entries totally dispensed with.

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 Dispatch of letters was computerized in Funds group wef 1/9/2009.
Earlier all the dispatch of correspondence was done manually after entering them in
the dispatch registers.
From 1/9/2009, a screen is developed in the GPF package where in an option
has been included to enable dispatch of letters through the system.
9.51 Procedure in the Sections:
The sections have to capture information like -- section number and unit
number,ordinary post or registered post,whether reply is required or
not,subject,name and address in the system.
After the above information is fed into the system,the system generates a
running dispatch number pertaining to that section. This information is noted and
saved by the sections. Separate options are given in case of return of allotment
application and return of FW application. Separate option is given to select the type
of dispatch i.e. whether the reply is to be sent by RP or Ordinary post.
A provision is made to map and link the correspondence /FW
application/Allotment application which is purported in the system with the dispatch
and flag off the correspondence as cleared. In case of FW and Allotment applications
and any purport letter, if the user selects the required option, the details will be
populated from the data already available in the database and dispatch number will
be generated by the system and this information will be linked with the purport
information and the application will treated as cleared in the system. A section wise
dispatch register is generated and issued to the sections in hardcopy.

9.52 In the OE Dispatch Section:

For dispatch of all correspondence relating to GPF, options are provided to
OE dispatch section also in the GPF package. As a first step, receipt of the letters to
be dispatched from the various sections, is acknowledged by the OE Dispatch section
by giving an acknowledgement in the system itself. For this purpose , the dispatch
section has to pass on the section number as the parameter and press the get details
button whereupon, the details of all the letters entered in the system for dispatch
by that particular section will be displayed. The Dispatch section has to enter the
date of acknowledgement and check in the acknowledgement box provided for the
purpose. The screen also displays the count of the letters pertaining to the section in
the column provided for the purpose. The Dispatch accountant can acknowledge
receipt of any required number of letters or can even acknowledge receipt for all
letters at one go by selecting the button provided for the purpose. In the second
stage, the Dispatch accountant captures the RP no (in case of registered post) and
the dispatch date in the system. The above information is captured through a
separate option provided for the purpose wherein, on the entry of the section
number and by pressing the get details button, all the dispatch details like section
dispatch number, dispatch date, GPF no, subject, dispatch type and address will be
displayed.
The Dispatch accountant has to capture the RP no (in case of RP) and date in
the required fields and save the information. The screen also provides options to
generate hardcopies of RP register and DTO list.
MIS reports generated through the system in this regard:

185
 Report highlighting the stage of pendency in the dispatch of letters from the
Funds Sections to the Dispatch section. Report showing the pendency in dispatch of
the letters in the category of reply not required.

Latest Development:
With effect from April 2012, the capture of RP nos in the System has been
dispensed with and instead a bar code generated speed post number is
automatically captured in the System by using the bar code reader.

186
CHAPTER - X
Dispatch Branch
10.1 When a letter is to be dispatched by Registered Post, the word
“Registered” should be written in the top left -hand corner. When a letter
is to be sent by Speed Post the words “Speed Post” should be written in
the top left-hand corner. When an urgent slip is attached to a draft and is
intended to be attached to the fair copy an urgent slip should be pasted at
the top of the fair copy.

10.2 Urgent and other letters which are required to be dispatched the
same day, should be received at any time i n the Dispatch Section.

Despatch of fair copies, etc:-

10.3 As soon as fair copies of drafts with enclosures if any are received
from sections concerned through the outward register, they will be made
over to the despatcher who will address and number the covers after
acknowledging their receipt in the outward register.
10.4 So far as covers intended for local delivery are concerned they
should be listed in the MTS book and handed over to the cycle messengers
who are allotted several Offices in a particula r locality for distribution of
the same.

10.5 Letters intended to be despatched by registered post should be

distinctly marked as such on the top of the letters as well as in the
despatch register. The address should be correctly and legibly written and
abbreviations avoided.

10.6 Letters despatched under certificates of posting should be entered

in a separate register which should be maintained by each despatcher and
postal endorsement should be obtained in the register itself.

(Correspondence Section Ord er dt.24th January, 1957-o.o No.CDS/010 /57,58/5,

dt.25th January 1957)

10.7 All urgent papers marked “out-to-day” by Branch Officers or under

their orders, should be received by despatchers irrespective of time of
delivery by sections and they should see that they are despatched on the
same day without exception.

10.8 Enclosure to letters should not be pinned but fastened together

with a tag or twine and details of enclosures should invariably be noted
on the outgoing letters. Central despatch Section wil l not be held
responsible for any discrepancies as a result of non -compliance of the
187
above instructions by the sections.

(O.O.No.CDS/010/57-58/5, dt.15th January, 1957)

10.9 Before half margin letters, statements, objection statements, etc.,

which are copied and examined in the sections, are delivered to the
despatcher for despatch, the sections concerned should see that each
paper is signed, numbered, dated and securely stitched with enclosures, if
any, noting at the same time the number of enclosures sen t for guidance
of the despatcher, and enter them in the Despatch Register.

10.10 The exclusive privilege vested in the President by Sections 4 and 5

of the Indian Post Office Act, of conveying by post from one place to
another of letters and of performing all the incidental services of
receiving, collecting, sending despatching and delivering all letters, should
not be infringed.

(GOI., Industries and Labour Department No.637, I.M.32 -T.I Dated 6th August, 1934 -
Forwarded with CAG’s Endt. No.1632 -NGE. 470-34, dt.13th December, 1934)
Note:- There is, however, no objection to --
(1) the sending of individual urgent communications by special messengers if
clearly necessary in the public interests and
(2) the continuance of the common practice of sending letters f rom one office
to another in the same station by peon instead of by post.
(CAG’s Endt. No.535-NGE 470-34,dt.2-4-1935, forwarding copy of the GOI
industries and labour Deptt. Lr.No.637 -IM32-T-I, dt.7-2-1935)

10.11 Only cloth-lined covers which have been standardised, bearing

Nos.SE 6-A and SE 7-A should be used in transmitting important
documents.

Economy slips :-
10.12 Economy slips should be used on envelopes for all ordinary
correspondence except when the contents are bulky or of a confidential
nature or when it is proposed to send the covers insured. They are not to
be used for covers addressed to private individuals or firms or to foreign
countries.
(Lr.No.A.354, dt.9-9-1938 from GOI, Dept. of Labour communicated in CAG’s
Endt. No.552-Rec. 81-38 dt.26-9-1938)

10.13 The despatcher should be careful to see that the enclosures of each
letter are correctly forwarded and to write on the cover of each letter the
name of the station at which it is to be delivered, and not merely the
official title of the person addressed. He should also see that the fair
copies of all letters and statements made ready before a holiday are
despatched before the office closes for the day.
10.14 When covers are sent by a Messenger/MTS of the office they should
188
be entered in the books with the MTS (Form No.S.38) and the time when
the packets were given to him noted in the “Date” column. Packets
containing valuables should be entrusted only to trust -worthy
messengers. The despatcher should see that their delivery is
acknowledged in the books of the MTS. Cheques, etc., intended for
realisation and credit in the accounts should be sent during the working
hours of the Bank.

10.15 Intimation of change of addresses will be shown to the despatcher

who should note them for guidance and he will be responsible for seeing
that changes in addresses are followed. Primarily it will be the duty of the
section, from which the letters or other communications issue, to enter
the correct address with destinations in office copies of drafts before t hey
are sent to Branch Officers for approval. If abbreviations are used, such
abbreviations should after they are recognised, be noted and the list
handed over to the typists and despatchers. The Branch Officers should
also refuse to pass drafts, etc., if sent to them in an incomplete way.
Drafts, etc., received by the typing section or despatch Section, with
incomplete addresses, should be returned to the respective sections for
being completed before being typed or despatched.

Documents to be sent by Speed Post/Registered Post/on Certificate of

posting:-
10.16 Documents marked (A) below should invariably be despatched by
speed post/registered post and as regard those marked (B) it is enough if
a certificate of posting is obtained. To facilitate the wor k of the
despatcher, a note ‘Speed Post’/‘Registered Post’ or ‘Certificate of
posting’ should be made at the top of each document to be despatched:
(A) (B)
1 Service Books 1 Confidential letters (Personal
address)
Pension Payment
2 2 Service Postage stamps.
Authorizations
PF authorizations
3 3 Appointment orders.
Bank drafts
3 4 Attachment orders and court
summons
Pass Books
4
Policies
5
Succession Certificates and
6
Power of attorney

Pin code number

10.17 The Pin Code in addresses makes on the one hand sorting easier
and on the other hand ensure quick transmission and correct delivery. Pin
189
Code number should, therefore, be noted in all the outgoing letters
(OMI/C-12-26/75-76/11, dated 17-9-1975).

Postal Franking Machine:-

10.18 The postage payable on the letters and other articles despatched
from this office is paid by embossing the requisite stamps by means of the
Franking machine maintained in the Despatch Section. The machine is set
as and when required and the value of the postage set in the machine is
paid to the postal department. The machine indicates the value of stamps
used up and the balance still available.
10.19 The account of service postage consumed in the Franking machine
and service postage labels used in respect o f covers relating to each
despatch clerk should be maintained by Head Despatcher. The account
should be submitted daily to the Section head and monthly to the AO (OE)
through the Section head who will verify the stock of service postage on
hand and the readings in the Franking machine.

10.20 The machine should be handed over to the custody of the section
head at the end of each day after the close of the office.

Service postage stamps:-

10.21 A stock of service postage stamps is kept in the Despatch secti on
for use on telegrams and letters etc., when the postal franking machine
may not be available or cannot be used. Requisition of stamps will be
made on the Senior Post Master, Head Post Office, Khairatabad,
Hyderabad by drawing contingent bills.
10.22 A stamp account in Form No.2 will be maintained and written up
each day, indicating the opening balance the value of stamps purchased,
the value of stamps expended and balance at the end of each day. The
entries in the stamp account should be attested every day by the head of
the section. After necessary check he should also count the balance of
stamps in hand at the commencement of each day. The stamp account
should be submitted to AO (OE) for review. The stamp account should
also be submitted to AO (OE) whenever a bill for postage stamps is
submitted to him for drawal.

10.23 The Head despatcher will, at the close of each day, receive back
from the despatchers the balance of stamps left with them and when it is
actually necessary to carry on despatch work on holidays, he should, if he
is not present at the office, take care not to leave with the despatchers
any amount largely in excess of the requirements for those days.

10.24 “Service” postage stamps should be used for the pre -payment of
190
official correspondence addressed to the Common Wealth countries only,
while correspondence for other countries should be prepaid by means of
ordinary stamps. Correspondence addressed to such countries using
“Service” stamps are treated as unpaid and double the postage is
recovered from the addressee on delivery.

Opening a SPEED POST ACCOUNT

10.25 For corporate customers and regular users , Speed Post provides many value
added services including pick-up from the premises, convenient monthly billings,
account management facilities, assistance in import / export procedures of
shipments, corporate tracking facilities, volume discounts etc. When one opens a
Speed Post account, one can open the door to convenience and customized
solutions, as per office requirements. As an account holder of Speed Post, one will
have the assistance of a Marketing Executive in managing the accounts in all
respects.

191
CHAPTER – XI
Library
General

11.1 Books and Publications (herein generally referred to as “Books”)

belonging to the Library are incharge of an Accountant in OE section who
is known as Librarian. He is responsible for the proper updating and
maintenance of the Library and to keep the Keys of Almirahs in the
Library.
Accession Register :-
11.2 According to the provisions of Rule 190 (2 ) (iii) of the GFRs 2005, an
inventory or account of all stores is required to be maintained in form GFR
– 35 prescribed. In respect of the books acquired, necessary records
should be maintained in the standard form given in Annexure -I to this
Chapter. This form of Accession Register may be used excepting those of
a specialized nature which may require additional information in the
Accession Register.
Other subsidiary registers, issue, verification etc: -
11.3 (i) In addition to making entries of all books received in the Library
in Accession Register, OE Section will maintain the following
subsidiary issue-cum-stock register in separate volumes for the
following:
(1) Books marked “SECRET”
(2) Books for the use of IA&AD only.
(3) Government Publications State and Central priced and un-
priced.
(4) Other Miscellaneous Publications.
(ii) The Issue-cum-stock Registers will have a separate page for
each type of publication and a reference of the entry in this register
will be furnished in Col. (15) of the Access ion Register.
Acknowledgments for issues will be obtained in the Issue -cum-stock
Register itself or in a separate sheet pasted to the relevant page in
the Stock Register.
(iii) OE Section will prepare a list (in triplicate) of books
purchased specifically for the use of Group Officers/Sections etc.,
and issued to them on permanent basis and send the same to the
concerned Group Officer/Sections etc., at the end of each financial
year for confirmation of their availability with them and return of 2
copies back to OE section.
(iv) OE Section will be responsible for physical verification of the

192
 books left with that Sections as per records and also of all the books
which are marked ‘Secret’ and ‘For use in IA&AD by obtaining
acknowledgments under the provisions of paras 2.14.2 to 2.14.2(1)
of MSO(A).
(v) The responsibility to maintain record of books issued
permanently to Group Officers/Controlling Section etc., will rest
with the concerned Group Officers/Controlling Sections etc., who, in
addition to confirming the presence of such books to OE at the end
of each year will make them available for physical verification as and
when called for. The provisions of para 2.15 of MSO (A) may also be
followed by the Group Officer/Sections etc., in maintaining the
sectional Library.
(vi) All the Group Officers, PAG’s Secretariat and Controlling
Sections are also required to maintain a register of books issued to
them and include the same as an item in the handing over reports
when charge is handed over.
(OM.I/Lib/14-1/75-76/O.O dt.25.04.1975)

11.4 (a) As a general rule not more than one copy of a book will be placed
in the Library, copies of books ordered to be kept in stock will be
placed in separate almirahs. The Library attendant shall not have
access to those almirahs and books in them shall not be put up
for reference.
(b) As soon as a new edition of a book is received, the Librarian will
take orders as to the number of copies of the previous edition to
be maintained in the Library and as to the disposal of the copies,
if any, over and above the number so retained. The surplus
copies of old editions will be kept in a separate almirah, the
contents of which will be examined by the Librarian on the 31st
July of each year and orders of the DAG/Sr.DAG (Admn) obtained
as to their disposal by sale or otherwise.
(c) When almanacs, Calendars and similar periodical publications are
distributed in the office, a copy of the edition immediately
preceding shall be retained in the Library and the reminder
disposed of under the orders of the DAG (Admn.).

Issue of books from the library:-

11.5 Books will be issued on the requisition in writing of an officer, AAO
or Sr. Accountant/Accountant provided in the last case the requisition is
countersigned by the AAO of the Secti on concerned in which the
193
Accountant works. When a book is supplied, the requisition memorandum
will be endorsed ‘furnished’ under the dated initials of the Librarian. In
the event of the books asked for not being available, the memorandum
will be returned to its signatory with the endorsement “not available”.
Application for more than one book should not be made on the same
form. The signatory to a requisition Memorandum is held responsible for
the books issued in compliance therewith until it is duly returned.
11.6 (a) The requisition memorandum complied with and endorsed
will be retained in the Library as a voucher until the book is duly
returned. On return of a book to the Library, the requisition
memorandum relating to it will be returned to the s ignatory.
(b) On the first Monday in each month the Librarian should
examine these memoranda and issue reminders for the return of
the books which have been out for more than a month.

Verification of books:-
11.7 The verification of books in the Library will be done by T.M Section
in the last week of December of each year and a list of missing volumes
will be made out and passed on to the Accounts Officer, OE for further
necessary action.

Correction slips of code etc:-

11.8 The receipt of correction slips from the publication Branch should
be watched by the Librarian carefully and reminders wherever they are
due should be issued and on receipt of the erection slips they should be
distributed to the sections as per the availability of Books in the sectio ns.
(O.O.No. corres/Lib./40, dt.09.03.1959)

11.9 The Librarian will paste all correction slips of codes, Acts and
Manuals, Books of reference etc., which are kept in the library. A
Clerk/Sr. Accountant/Accountant from the leave, leave reserve will be
posted to assist the librarian whenever possible.

Supply of Central Government publications to State Government and vice

versa:-
11.10 The orders regarding the free supply to State Government or
Government of India Publications and to Government of India Sta te
Government Publications are contained in Annexure -II.

Supply of codes and manuals to the CAG:-

11.11 One copy of the Manuals and all financial rules and orders issued in

194
the form of Codes, Manuals or Standing Regulations by the
Ministries/Departments of the State Govt. as soon as they are reprinted or
revised should invariably be sent to the CAG for his office library.
Note:-In case where later editions have been published, only the latest edition
need be sent.
(CAG’s Lr.No. 72-Rec. 22-54, dt.09.04.1954)

Miscellaneous:-
11.12 All publications containing percentage of audit and the detailed
process of audit are to be treated as “Secret” and for official use only.
Such publications and other confidential publications, if any, should
neither be included in the statement to be sent to the Parliament Library
nor supplied to the Parliamentary Library.
(CAG’s Endt. No.526-Admn. II: 303-54, dt.30.04.1955)

Supply of copies at concessional rates etc: -

11.13 Priced Publications of Government of India, the Local Government
and the CAG are supplied to the Accountants of the Accounts Offices at
50% of the price, 25% of the remaining amount being met out of the
contingent grant of the office to which the auditors belong and the
balance 25% representing the discount allowed by the publishing
departments. The concession should not be granted to any person except
under the personal orders of the head of the office concerned.
(GOI, MW,H and SL R.No.S&P/11 -12-30/57, dt.22.01.1959).

Railway guides etc:-

11.14 OE Section will assess the requirements of the following
publications and obtain them as they are issued and distribute them.
1. South Central Railway Time Table Guide.
2. Trains at a Glance.
3. Indian Postal and Telegraph Guide.
(Two copies-- one for PAG and the other for the Library)
Stock file
11.15 Spare copies of orders of the Government of India received by the
Dak Clerk should immediately be delivered to the Section to which the
original reference has been given retaining two copies in the OE section to
be made over to the Librarian, for the “Stock File”.
The Section concerned while disposing of the original reference should
indicate thereon, a suitable distribution of the spare copies to other
section which are next concerned with the order and also to th e
respective officers and make the distribution accordingly. Ordinarily
copies of orders of importance should be given to Principal Accountant
General, Dy. Accountant General, Asst. Accountants General.

195
11.16 Spare copies of the orders of the Andhra Prade sh Government are
also received. These copies should be similarly made over to the Section
to which the original is given for necessary action stated above.

ANNEXURE - I
(vide para 11.2)
ACCESSION REGISTER

Accession
Date Author Title Vol.
Number
(1) (2) (3) (4) (5)

Place and Year of

Pages Source Class No.
Publisher Publication
(6) (7) (8) (9) (10)

Bill No. and Withdrawn

Book No. Cost. Remarks
date date
(11) (12) (13) (14) (15)

ANNEXURE - II
(Vide para 11.1O)

SUPPLY OF PUBLICATIONS

1. With effect from 1st April, 1925, all publications of the Govt. of India except
reports, etc., circulated to State Governments. for opinion by administrative
Departments, of the Government of India are issued to them on payments only.
Subject to this exception, no departments of the Govt. of India send their publications
to State Govt. except on requisition through the Central Publication Branch.

(GOI, Dept. of Industries and Labour OM No.436, dated 1st August 1924)

Note:- Certain priced publications of the Govt. o f India were being offered for sale to
the public at a rate below cost price for propaganda or publicity purposes but
subject to the provision that the loss on the number of such copies placed for
sale paid in cash to the Stationery and Printing Department by the
Administrative department concerned. The position having changed with the
de-commercialization of the Central Publication Branch from 1st April, 1931 no
recoveries need be made from the Departments concerned in respect of such
publications from th at date to cover up the loss.
(CAG’s endt. No.1433-Admn.419-24, dated 14th October,1924)

2. Priced publications required by State Governments as agents for the

administration of Union subjects are supplied free. They will be indented for through

196
the Administrative Department of the Government of India which will forward the
requisition to the Central Publication Branch of the Govt. of India for compliance, and
such issues will not be debited against the State Government. All free issues of the
recurring publications of the State Government to Union Government Officers have
also been terminated with effect from 1st April, 1925.

The Director of Printing, Government Press, Hyderabad makes his arrangements

for the supply of the publications direct to the Un ion Government Officers after
obtaining them, if necessary, from the departments concerned.

(G.O.No.679, Finance dated 13th September, 1924, and G.O. Finance

Department No.Mis.234, dated 23rd March, 1929).

3. Priced publications such as Codes, Manuals, Aud it Instructions, etc., issued by

the Comptroller and Auditor General and his subordinate Officers and corrections
thereto required by officers of State Government are no longer supplied free of
charge, but they have to be obtained direct from the Manager o f Publications, Central
Publication Branch, Civil Lines, Delhi, on payment.
(GoI, Fin. Deptt., No.D.3165 -A, dated 29th December 1928)

4. Financial Code, Manuals, etc., issued by the State Governments are for the
present supplied free of charge to Account s officers on requisition from them to the
Director of Printing, Government Press, but the State Government is willing to allow a
discount of 25 per cent, below the usual sale price in the case of publications supplied
to Union Offices. The above order ap plies also to all departments of the Government
of India including the Defence Department, the offices of the Military Department,
Indian Air Force, Indian Marine and Military Accounts Department.

197
CHAPTER - XII
Stationery and Forms
Stationery

12.1 The Central Stationery Office Rules, 1924, issued under the
authority of the Government of India for the supply and use of stationery
stores should be strictly followed.

Stationery allotment:-
12.2 The Controller of stationery fixes annually the stationery allotment
for each audit Office and he should be addressed for any modification of
the allotment fixed, if necessary Comptroller and Auditor General should
be addressed only if a mutual settlement with the Controller could not be
arrived at.
(CAG’s lr.No.3554-E, 865-24 dt.7-8-1974 addressed to A.G Bihar and Orissa, Copy
forwarded in his Endt. 3555 -E, 865-74, dt.7-8-1974)

Indent:-
12.3 The annual indent for stationery, prepared in the form prescribed
by the stationery Office should be submitted b y 1st July, duly completed
in every respect, full consideration being given to economy, past
consumption stock in hand, estimated requirements and the annual
allotment fixed for the Office. Indents sent after the end of February are
not complied with unless of an urgent or exceptional nature and provided
that they are sent between the 1st and 10th of March.

All the Sections will furnish their annual requirements of Forms to

be printed by the Government of India Printing Process by the 15th of
December every year to OE I section for consolidation and onward
transmission to the Government of India Ministry of Urban Development
by the first week of February every year. The form in which annual
requirements is to be furnished is as per Annexure -I to this Chapter.
(Circular No.NGE/54/86 in No.2305 -N-e/4-86 dt.11-7-1986 from CAG)

Stock Register:-
12.4 All stores received from the Central Stationery Office are kept
under lock and key in charge of the stationery Clerk under the orders of
the AO (OE) section.
12.5 (i) An account of receipts and issues of Stationery stores is
maintained in the stock Register in form SY.240.

(ii) As soon as the stores are received from the Central Stationery
Office, Kolkata, they should be brought to the account in the Regist er
198
 and the relative entries initialled by the stationery Clerk in the
remarks column of the Register in token of check.

The stock register should be balanced monthly and the arithmetical

correctness of the receipts, issues and closing balance should be
checked by the AAO before the stock and issue Registers are
submitted to Branch Officer.

(iii) Articles of stationery when lent to other Offices and

subsequently received back from them should also find a place in
the Stationery Stock Book.

Claims for storage:-

12.6 If the package or consignment of stationery articles is suspected to
have been tampered with or damaged the weight of the package or
consignment must, before delivery is taken from the Railway, be verified
with the weight noted in the railway receipt by weighing again the
package and taking “open delivery” and checking the contents as per
packing list, a claim being made for shortage, if any, against the Railway.
If this procedure is not followed the Deputy Controller will not admit
claims for short issues.
Local purchase of stationery stores:-
12.7(i) The powers with regard to the local purchase of stationery stores
are given in item 17 of Section A of MSO (Admn.) Vol.II.
(ii) The exercise of these powers will also be subject to the following
conditions;

(a) Local purchases should be so regulated that the overall

procurement of stationery stores including those received
through the Government of India, Stationery Office/Regional
Stationery Depot does not exceed the total requirements of
the indentor calculated on the basis of the “Quantity Scale”
prescribed by the Controller of Stationery for the
consumption of different items of stationery by various
categories of staff and after making the local purchase the
indentor should inform the Government of India, Stationery
Office, Kolkata/Regional Stationery Depot, New Delhi, as the
case may be in the first week of April, July, October and
January, of the particulars of such purchases and made during
the preceding quarter (i.e., quarter ending 31st M arch, 30th
June, 30th September and 31st December) so that the
quantities to be supplied by the Government of India

199
 Stationery Office are reduced to the extent; and

(b) These delegations do not extend to the purchase of paper for

printing purposes except with the prior concurrence of
Controller of Stationery.

(GOI, MGO. M.No. F.12/76 E.II (A)/60, dt.6 -8-1960)

Supply of stationery to the staff:-

12.8 Between the 9th and 12th of every month, the AAO of each Section
or Department of the Office will prepare an indent in Form No.SY.305 for
stationery articles, and plain sheets for printed forms required for his
Section or Department and send the same to the stationery Clerk. The
stationery Clerk should satisfy himself that the quantity indented for is
not in excess of the authorized scale and then submit the indents to the
Accounts Officer (OE) through Assistant Accounts Officer for sanction.
The articles of stationery as sanctioned will be delivered to the Clerks of
the sections concerned and their acknowled gements taken in the space
provided for the purpose in the indent form at the time the articles are
delivered. No receipts need be taken in column 23 of the Stationery Stock
Register (Form No.SY.240) as the indent itself will be sufficient receipt but
the stationery clerk is responsible for seeing that the indent forms duly
receipted are promptly returned to him. The articles of stationery issued
to the Sections during a month are then consolidated into a single
statement and the necessary entries made in the Stock Register.
Supplementary indents should be discouraged as much as possible. They
may be allowed only in urgent and unavoidable cases.

12.9 AAO will be responsible for the distribution of stationery received

from the stationery clerk and should see that no waste is allowed in their
sections.

12.10 At the beginning of each month an indent form will be circulated

among all the Accounts Officers who will note on it the articles of
stationery required for their own use. These articles are delivered to
their respective MTS and their acknowledgements taken on the indents.

Economy in the consumption of paper and other stationery products

involving use of paper
12.11 Government of India have been issuing instructions from time to
time, for observing economy in the use of paper and other stationery
products involving the use of paper. Hence special indents for white
paper and for other stationery articles should be resorted to where the
stationery asked for is specially required for any urgent purpose.
200
Otherwise articles of stationery which are issued in the monthly indents
should normally suffice, as they are restricted to the scales admissible
according to which the supply is made by the controller of stationery.
Special indents must, therefore, be scrutinized carefully by the Accounts
Officer concerned. They should satisfy themselves that the stationery
indented for by the Sections is absolutely necessary for the special work
for which they are intended. Requisitions for stationery should not be
sent as a matter of routine and utmost economy in using white paper
should be observed by all concerned.
(G.O.No.Corresp/39, dt.7 -2-1959 based on O.M.S & P)., 11 -61 (35)/58, dt.8-12-1958
and GOI, MWH. and SO M. No.S & P. 11 -61 (35)/58, dt.10-2-1959)

Misuse of Government stationery:-

12.12 Stationery should on no account be used by Government Officials
for other than bonafide public purposes.

Destruction of old indents:-

12.13 At the beginning of each financial year, the indents of the second
preceding financial year should be destroyed.

Rubber stamps:-
12.14 The Government of India, Stationery office, Kolkata, will conclude
annual rate contracts with the rubber stamps manufacturers. Copies of
the rate Contract will be supplied to all the Offices. These inden tors will
be specifically authorized to act as Direct Demanding Officers against the
rate contract. Any direct demanding Officer requiring rubber stamps may
place a supply order (in From SO.162-B) directly on rubber stamp
manufacturers. The supplies of the rubber stamps will be inspected,
received and paid for directly by the direct demanding Officers. Any
complaint about the performance of the manufacturers will, however, be
brought to the notice of the Government of India Stationery Officer,
Calcutta with full particulars, including a copy of the supply order and
copies of correspondence exchanged with the manufacturers.
12.15 At the time of placing supply orders, the direct demanding Officers
should keep in mind that the round shaped rubber stamps wit h State
emblem are intended for exclusive use of the Indian Embassies and other
high dignitaries and that rubber stamps of oval shape only are to be used
by other Indentors. The manufacturers should also be advised in
appropriate cases, to take special safeguards against the possibility of
counterfeiting of Government rubber stamps by unscrupulous persons.

12.16 The Government of India, Ministry of Works, Housing and Supply

201
have decided that in case of non -supply or delay in supply from the
agency of Government of India Stationery Office, Ministry of Heads of
Departments may incur expenditure on local purchase of rubber stamps
and Office seals to the extent of Rs.200 per annum without any limit for
purchase at a time. In case the above financial limit exce eds orders of
CAG are to be obtained vide CAG’s Lr.No.2164 -NGE.I/163-70, dated 22-8-
1973 with a view to safeguarding the counterfeiting of Government
stamps and seals by unscrupulous persons, such purchase should be made
with the greatest caution and from firms of repute only.

(GOI, MF. Lr.No.F.20(11) -EG.I/59, dt.17-3-1960 recd. under CAG’s No.662 NGE.I/40 -59,
dt.31-3-1960 and GOI, MWHS OM.No.S&P, II -61 (28)/58 dt.5-6-1961, recd under CAG’s
No.1218-NGE.I/47-60, Pt.I, dt.25-7-1961)

12.17 Rubber stamps supplied to sections must be accounted for by them

and a quarterly certificate should be furnished to OE Section.
(O.O.3/Corres/Rubber, dt.7 -5-1959)

Physical verification of stationery: -

12.18 Physical verification should be done quarterly by an AAO nomina ted
by Sr.DAG (Admn.). This verification should be done in the first week of
each quarter, viz., of April, July, October and January and a report
submitted to Sr.DAG by 10th of the above months.

Printing and Binding:-

12.19 The procedure in regard to printing and supply of forms and
printing of miscellaneous work for officers of the Union Government is
laid down in the Rules for printing and binding issued by the Government
of India. The items of work dealt within the aforesaid rules are indicated
below for reference:-

1. Standard and special Rules 2 & 4

forms to 7
2. State Standardised Rule 3
forms
3. Miscellaneous
printing:
(a) Classification Rule 8
(b) Sanction required Rule 10
central printing office
(c) Transmission of work Rule 13
to press
(d) Requisition forms Rule 14
(e) Receipt and delivery Rule 15
of work
(f) Copy to be in Rule 16 &
202
 complete and 17
final form
(g) Style of Rule 18
printing
(h) Number of Rule 22
copies
required
(i) Proofs and Rule 23 &
return of 24
proofs
(j) Standing type Rule 26
4. Printing in State Govt. Rule 43 to
Press 46
Note: Requisitions and indents on the Director of Printing & Stationery, should be
submitted in duplicate.

(Controller of Printing and Stationery Memo. No.41/4 5/47-P, dt.26-9-1947 Case

ACP & T out)

12.20 According to the existing instructions all requisitions for printing

are to be signed by the Head of Department in the case of publications
and by the Head of the office in the case of form. The Government of
India, Ministry of Works, Housing and Supply have now suggested that all
such requisitions for printing of publications as well as forms should be
screened by the Head of the Department before these are placed on the
printing and stationery department. Off icers and staff at all levels should
take utmost care to use paper economically. Both sides of the paper
should be used wherever possible and all typewritten work should as a
rule be in a single space.

Certificate as reproduced below should invariably be recorded on the

requisitions failing which the same will not be accepted by the
Directorate.

“CERTIFICATE”

(i) that the job has been screened and approved for printing by the Head
of the department.
(ii) that the printing of job is inescapable and the nu mber of copies
required is the bearest minimum;
(ii) that the requisition has been signed by a Group – A Officer.

(CAG’s Lr.No.2005-Admn.II/359-62, dt.21-11-1962, and CAG’s Lr.No.476cover

1/15-72-II Dt.1-7-1974)

12.21 Requisitions for printing works (S/99 a nd S/99-A) are to be

submitted in duplicate as it is frequently necessary for the office of the

203
Director of Printing to keep a record of the particulars and to the
instructions given to the presses by the indentors in regard to style of
printing etc.
12.22 The Director of Printing should be informed in all cases where it is
decided not to print in future any recurring publication which has been
sanctioned for printing.

12.23 Two lists (Lists A & B) detailing the works that are to be printed at
the Government of India Press and at the State Govt. Press, respectively,
will be found in Annexure-II.

12.24 In order to claim copy-right protection for the publications of this

department, the symbol C (with the name of the proprietor of the copy -
right and year of publication should be printed at the back of title page on
all publications of this department printed or reprinted after 21st January
1958.
(CAG’s Lr.No.696. Admn.11 -557, dt.16-3-1959)

12.25 For this purpose, the following instructions have been issued by the
Comptroller and Auditor General.
Local Manuals of Accountants General Offices: - These publications are
issued under the authority of the Principal Accountants General
concerned. It would be necessary now to ensure that the authority is
invariably recorded on all the publications in future. The notice in such
cases may read as “Principal Accountant General”.

12.26 Consequent on the decentralization of budgeting of printing w.e.f.

1-4-1969 IA&AD is treated as paying Dept. and necessary provisions fo r
printing the forms has to be made in this office budget under 2016. Audit -
A (2)(7) publications, vide GOI, MOF (AE) OM. No.F3 (113) B/68, dt.6 -1-
1969 received in CAG’s Endt. No.409, NGE.I./25368, dated 3 -3-1969.

Indents for printed forms from Manager, F orms Press, Kolkata:

12.27 (a) The due date for despatch of indents for forms is as shown
below:-
Standard 1st December preceding the year of
Forms requirement.
Special 1st March preceding the year of requirements.
Forms (Appx. V to the Rules for Printing and Binding,
Government of India)
State Forms 15th March preceding the year of requirements
(Stationery Manual Vol.II part-I)

(b) Calendars:- Indents for the calendars specified below should be

204
 prepared and despatched so as to reach the Manager, F orms Press,
Kolkata, not later than 31st August each year for enabling that
Officer to ascertain the approximate number of copies required to
be printed and to place printing orders accordingly in good time to
complete supply by the 1st week of December e ach year. Indents
reaching the manager subsequent to 31st August are liable to be
returned owing to the stock being insufficient to meet the demands.
Indents for forms S.143 (Desk Calendars)
S.144 (Desk Calendar refill)
S.146 (Card Calendar) and
S.114 (Engagement Calendar).
Indents should always be accompanied by certificates in the
following forms as otherwise they are liable to be returned.
Certified that :-
(i) The number of copies of forms S.143, S.144 and S.145 indented for
in each case is actually required for Audit Officers of this office.
(ii) Copies of Form No.S.146 indented for are actually required for
non-Gazetted Officers of this Department/Office, and

(iii) The number of copies indented for of Form No.S.114 is required

for the use of Gazetted Officers and non-Gazetted Officers who
actually need a diary for the efficient discharge of their duties.

(c) A list of Forms in use in the office is given in Annexure -III

(Extract from Memorandum No.D.62/11/34, dt.22 -3-1934 from the Controller

of Stationery and Printing Calcutta forwarded with Auditor General’s No.2169 -
Admn. 573-51, dt.8-8-1951)

(c) A list of forms in use in the office is given in Annexure -III.

Printing work sent to Government or other press in Hyderabad Special

Forms:-
12.28 In cases where local printing has been sanctioned by the Director of
Printing, orders to be sent to the superintendent, Government Press from
this office should pass through the Stationery Clerk who will note in a
Register kept for the purpose the following particulars: -
1. Date of indent
2. Description of work
3. Number of copies required
4. Section indenting and
5. Remarks

Stock books of forms:-

12.29 Stock books in Form SY.240 should be maintained in the Forms
Section for the whole stock of forms. As soon as the suppl y is received,
205
they should be checked, brought to account in the stock book and noted
against the invoices sent by the Manager, Forms Press and returned to
him duly acknowledged, without delay.

12.30 Supplies against sectional demands should be noted in t he various

stock books and the monthly totals worked out by the first week of the
next month. The stock book should be closed annually and the entries
totalled and balanced.

Report of obsolete forms:-

12.31 Assistant Accounts Officers will, from time to t ime bring to the
notice of the Stationery Section, all such forms which have become
obsolete or have been deleted or revised and are not to be used, so that
necessary steps may be taken to dispose of the stock of such forms and to
revise and correct the list and stock book of forms.

Binding work:-
12.32 The following instructions of the Director of Printing should be
borne in mind when submitting requisitions for binding etc.
(i) Standard accounts forms should in future, be obtained in bound
registers, where necessary, from the Manager of the Forms Press,
Kolkata. For this purpose a requisition in Form No.S.99 -B duly filled
in, in all respects should be sent to the Manager of the Forms Press,
Kolkata, along with the indent in Form.S.96 for the forms inde nted
for. The following particulars in respect of binding, etc., should
invariably be supplied along with the requisition, where necessary.
(a) the number of forms each register should contain;
(b) the style in which the registers should be bound;
(c) the manner in which the pages should be machine numbered in
each register;
(d) the space, i.e., whether the ruling should be 1/4” , 1/2” etc.,
apart that should be left between the rules when the forms are
required to be machine ruled.
(ii) In determining the style of binding to be provided for registers,
etc., due consideration should be given to the extent of handling
each Volume will receive, i.e., whether daily frequently or
occasionally and the period for which it will be preserved. For
instance, if a register will receive handling daily and frequently and
will be retained for a period of not less than ten years, the style of
binding should not be superior to “Leather back and corners, cloth
sides, board”. If the extent of handling will not be grea t and the
period of retention will be short, an inferior style of binding, such
as “Cloth back, paper sides, out flush, board” should suffice.
Registers of less importance and which will be retained for not
206
 more than one year, or so, may be provided with a thick paper
cover only.
(iii) In the case of certain specified forms which owing to their size and
complicated nature, cannot conveniently be obtained in bound
registers from the Forms Press, Kolkata the Director of Printing will
be prepared to authorize local binding. The number of such forms
should be kept down to the absolute minimum and no form which
could be obtained in bound registers from the Forms Press, Kolkata,
should be bound locally. The specific sanction to these forms being
bound at the respective local Government Presses, should be
applied for and obtained before loose copies of forms are indented
for from the Forms Press, Kolkata, and the sanction once accorded
will be effective for subsequent years unless otherwise stipulated.
When applying for the Sanction the style in which it is proposed to
have the registers bound should be stated.

(CAG’s Lr.No.693-Admn-II-224-133 dt.17th November 1933 and Controller’s

(Printing and Stationery) Lr.No.P.30 -25-33, dt.8th December, 1933)

207
ANNEXURE - I

(Refer Para No.12.3)

PROFORMA FOR INTIMATING THE REQUIREMENTS OF THE PRINTING JOB DURING THE ENSUING
YEAR BY VARIOUS MINISTRIES/DEPARTMENTS OF THE GOVERNMENT OF INDIA

No. of Date on which

Date on
Title manuscript No. of Type of manuscript Special
which
Sl. of (type written printed binding duly edited instructions/
Language printed
No the double space copies require will be requirements,
copies will
job in paper 20.5 x required d handed over if any
be required
29.5 cm.) to the Press

1 2 3 4 5 6 7 8 9

208
ANNEXURE - II

(Vide Para 12-23)

PRINTING OF PUBLICATIONS
LIST A- List of recurring publications issued by this office at Government of India
Press.
Sl.No. Description of work Size Periodicity
1. Establishment List (to be printed Royal Octave Annually
on unbleached paper)
- do - When additions or
2. Manual of General Procedure
alterations are so
numerous as to
necessitate reprinting
Manual of the Establishment - do - - do -
3.
section
Provident Fund Section Manual - do - - do -
4.
Works Accounts Department - do - - do -
5.
Manual
Pension Accounts Manual - do - - do -
6.
Treasury Accounts Manual. - do - - do -
7.
Manual of the Forest Accounts - do - - do -
8.
Departmental Examination Foolscap Folio As and when required
9.
question papers
Addenda and Corrigenda to Royal Octave As and when required.
10.
items above

LIST- ‘B’- To be printed at the State Government Press.

(1) (2) (3) (4)

1. Letters and Circulars As required As required

Note:(1) The number and date of the letter of the Controller of Prin ting and
stationery should be quoted on all requisitions as authority for printing
when any of the publications noted in the above two lists is sent for
printing.
Note: (2) No printing work, unless specifically sanctioned by the Controller should
be sent to press.
Note :(3) The Controller of Printing and Stationery should be informed
immediately if it is decided to discontinue the printing of any of the
publications included in the lists above.
SPECIAL FORMS TO BE PRINTED AT THE GOVERNMENT OF INDIA PRESS :-

Special Forms under the SYSY/M, GPF, ATM etc., series mentioned in Appendix -V to the
Rules for printing and binding 1925 edition and in Part -II of the Book of Account Forms.

SPECIAL FORMS TO BE PRINTED AT THE STATE GOVERNMENT PRESS: -

“Special forms requ ired to be printed will be printed as and when the need arises by
contacting the Govt. of India Press or the State Government Press as the case may be”.

209
 ANNEXURE-III
FORM No.1
(See Paragraph 7.38)
AAO’s /Accountant’s Note Book
Reference to the No. of
Sl. Subject Action to be
papers leading to action Remarks
No. matter taken
the subject taken

(1) (2) (3) (4) (5) (6)

Note:1. This note book should be submitted to the Gazetted officer -in-charge on the
25th of every alternate month.
2. The completion of action on each item in the note -book should be prominently
noted by a red ink entry “Completed” made in column 1 immediately below the
serial number.

FORM No.2
(See Paragraph 10.23)
STAMP ACCOUNT

Date Opening Rupees Total Remarks Initials of Initials of

Balance AAO Branch
Officer

210
FORM NO. 3
CATALOGUE OF BOOKS IN THE LIBRARY
Almirah Reference number Name of books

(1) (2) (3)

FORM NO.4
(See Paragraph 13.1)
REGISTER OF DEAD STOCK (SERVICEABLE ARTICLE)
Month and
From whom Remodelled Old Serviceable
date of receipt New Articles
received articles articles
and issue

(1) (2) (3) (4) (5)

Articles condemned as Net stock

Remarks (Ref. to folio in
unserviceable & taken to register of
Total Register of purchase,
of repairable and unserviceable serviceable
etc.)
articles articles

(6) (7) (8) (9)

211
FORM NO. 5
(See Paragraph 13.1)
CLASSIFIED ABSTRACT OF THE REGISTER OF DEAD STOCK
Teapoys and so on
Date of Name of Tables Tables
for each type or
supply the (S.Os) and (Clerks) and Remarks
or with- section model of furniture
Code No. Code No.
drawal and Code No.

(1) (2) (3) (4) (5) (6)

FORM NO.6
(See Paragraph 13.3)
ABSTRACT OF PERIODICAL CLOSING FOR THE CLASSIFIED ABSTRACT
Total of articles given Cross
Name
Sl. Code to Available Grand reference to
of the
No. No. All in stock total dead stock
article All Offices
Sections Regr. Folio
(1) (2) (3) (4) (5) (6) (7) (8)

SAO(Admn) Sr.DAG(Admn.)

212
FORM NO. 7
(See Paragraph 13.1)
REGISTER OF PURCHASES, RECEIPTS AND DISTRIBUTION OF FURNITURE
RECEIPTS
No. of Reference to
Name of No. & date Serial No.
Amount articles folio of Regt.
supplier of voucher allotted
received of Dead stock
(1) (2) (3) (4) (5) (6)

ISSUES
Section or G.O Reference to folio
Cost of value Signature of
to whom No. issued of Regd. of Dead
of the article AAO
issued Stock
(7) (8) (9) (10) (11)

FORM NO.8
(See Paragraph 13.1)
REGISTER OF REPAIRABLE AND UNSERVICEABLE ARTICLES

Nature of No. of articles

Sl. No.
furniture Repairable Condemned Balance

(1) (2) (3) (4) (5)

Other particulars such

Reasons for Initials of
as method of disposal, Remarks
condemnation, etc. Branch Officer
etc.
(6) (7) (8) (9)

213
LIST OF NON-STANDARD LOCAL FORMS USED IN PRINCIPAL AG (A&E) AP
(Administration Group of Section)

Sl. Form No. Size in which to

Description of the Form Remarks
No. assigned be printed
(1) (2) (3) (4) (5)
(1) PAG(AE), AP 1. HRA Certificates (IIA; IIB; Forms proposed
(Admn.) IIIA’IIIB by CAG; No.
number assigned
to be printed in
the office Press.
(2) - do - 2. Proforma accompanying Foolscap
leave application
(3) - do - 3. GPF Temporary Foolscap
Withdrawal Form
(4) - do - 4. Improvised Acquittance As per specimen
Roll Form enclosed
(5) - do - 5. Extract of Medical cliam Foolscap Back and
Back
(6) - do - 6. Monthly Report on the Foolscap Back and
State of work in Back
Administration Group of
Sections

214
CHAPTER - XIII
Furniture
Stock Accounts

13.1 OE Section will maintain the following accounts in respect of

furniture and other articles of dead stock (including locks and keys) in the
Officer’s rooms, several sections of the Office, the tiffin rooms, etc.

(i) Register of dead stock (Form No.4)

(ii) Classified Abstract of the Register of dead stock (From No.5)
(iii) Register of purchases and distribution of furniture. (Form 7)
(iv) Register of repairable and unserviceable articles (From No.8)
All articles of furniture should be clearly numbe red with a separate
series for each type or model of furniture to facilitate accounting and
verification. The following instructions should be observed in the
maintenance of these registers.

Register of Dead stock:-

13.2 Separate pages should be allotted in the register for each type of
furniture (with separate columns for different models). The accounts
should be closed on the last day of each financial year and the closing
balance carried forward as the opening balance on the 1st April following.
The articles purchased or remodelled during the year should be recorded
in detail as “Receipts” and all articles sent out for repairs or condemned
as unfit for further use should be shown as ‘Issues in the column provided
for the purpose so that the closing ba lance arrived at on each occasion
would show the total stock of serviceable articles in the office as a whole
under each category.
Note:- “Issues” in respect of articles condemned as unfit for further use should be
attested by the Accounts Officer (O.E).

Classified abstract of the register of dead stock: -

13.3 The register is intended to show the distribution of the stock of
furniture among the various sections, Officers tiffin room, etc., including
the reserve with OE Section. One or more pages should be assigned to
each section, Branch Officer, tiffin room, etc., and for the reserve with OE
Section. The columns for the various types and models of furniture should
be set out in the same detail as in the Register of dead stock. Additions to
or withdrawals from the stock should be recorded as and when they
occur. The register will thus show at a glance the stock of articles as
supplied to each section etc., on any date.
215
13.4 The balances of the articles in stock at the end of each year as
recorded in these pages should be abstracted according to sections,
Branch Officers etc., and totalled in a summary at the end of the register.
The balances in the summary should be agreed with the respective
balances as on that date as shown in the register of dead stoc k under each
category. The entries in the summary should also be checked with those
shown in the list of furniture maintained in the sections, etc., and
discrepancies, if any set right.

13.5 The classified abstract should be closed once a year and submitt ed
to the Principal Accountant General through the Sr.Dy. Accountant
General (Admn.) with certificate of agreement referred to above.

Register of purchases and distribution of furniture: -

13.6 Two registers of purchases and distribution of furniture (Form No.8)
should be maintained viz., one for articles whose value is Rs.25 or more
and the other for the rest. The value of the articles should be noted in
column “Cost of each article” in the registers. Any articles of furniture
(including locks and keys) purchased or remodelled during the year,
should be entered in the register at the time of receipt of the articles and
got attested by Accounts Officer, OE necessary entries being also made
simultaneously in the Register of Dead Stock. When the suppliers bi lls are
paid, all the columns of the register should be completed to ensure that
all articles received are duly accounted for and that payments made are
noted against the entries for articles actually supplied.
13.7 The articles so received would either be issued for use in Sections,
Branch Officer’s rooms etc., or taken to the reserve stock with OE Section.
The issues of articles to sections should be acknowledged by the Section
officers concerned, while in other cases, the issue of articles should be
acknowledged by the concerned Accountant in OE Section, the
corresponding entries being made simultaneously in the Classified
Abstract of dead stock register.

Register of repairable and/ or unserviceable articles: -

13.8 All repairable and unserviceable articl es removed from the sections,
etc., should be surveyed by a Branch Officer. On the basis of the report
the orders of the Principal Accountant General should be obtained for
condemning the articles and they should then be written off the Register
of dead stock and brought on as “Receipts” in this register quoting the
Principal Accountant General’s sanction in both the registers. The articles
should be inspected periodically with a view to their disposal so as to
avoid unnecessary accumulation of number. Th e register should be

216
submitted to the Principal Accountant General through the Sr.Dy.
Accountant General (Admn.) once a quarter for orders regarding their sale
or remodelling.
Procedure for disposal of obsolete, surplus or unserviceable stores: -
13.9 The following provisions of Rule 196 to 202 of General Finance
Rules, 2005 should invariably be followed by all officers entrusted with
the disposal of stores.
(i) An item may be declared surplus or obsolete or unserviceable if the same is of
no use to the Department. The reasons for declaring the item surplus or
obsolete or unserviceable should be recorded by the authority competent to
purchase the item.
(ii) The competent authority may, at his discretion, constitute a committee at
appropriate level to declare item(s) as surplus or obsolete or unserviceable.
(iii) The book value, guiding price and reserved price, which will be required while
disposing of the surplus goods, should also be worked out. In case where it is
not possible to work out the book value, the original purchase price of the
goods in question may be utilised. A report of stores for disposal shall be
prepared in Form GFR - 17.
(iv) In case an item becomes unserviceable due to negligence, fraud or mischief
on the part of a Government servant, responsibility for the same should be
fixed.
(a) Surplus or obsolete or unserviceable goods of assessed residual value above
Rupees Two Lakh should be disposed of by :
a) obtaining bids through advertised tender or
b) public auction.
(b) For surplus or obsolete or unserviceable goods with residual value less than
Rupees Two Lakh, the mode of disposal will be determined by the competent
authority, keeping in view the necessity to avoid accumulation of such goods and
consequential blockage of space and, also, deterioration in value of goods to be
disposed of.
(c) Certain surplus or obsolete or unserviceable goods such as expired medicines,
food grain, ammunition etc., which are hazardous or unfit for human consumption,
should be disposed of or destroyed immediately by adopting suitable mode so as to
avoid any health hazard and / or environmental pollution and also the possibility of
misuse of such goods.
(d) Surplus or obsolete or unserviceable goods, equipment and documents, which
involve security concerns (e.g. currency, negotiable instruments, receipt books,
stamps, security press etc.) should be disposed of / destroyed in an appropriate
manner to ensure compliance with rules relating to official secrets as well as
financial prudence.
(e) Disposal through Advertised Tender.

217
 (i) The broad steps to be adopted for this purpose are as follows :
a) Preparation of bidding documents.
b) Invitation of tender for the surplus goods to be sold.
c) Opening of bids.
d) Analysis and evaluation of bids received.
e) Selection of highest responsive bidder.
f) Collection of sale value from the selected bidder.
g) Issue of sale release order to the selected bidder.
h) Release of the sold surplus goods to the selected bidder.
i) Return of bid security to the unsuccessful bidders.
(ii) The important aspects to be kept in view while disposing the goods through
advertised tender are as under :-
(a) The basic principle for sale of such goods through advertised tender is
ensuring transparency, competition, fairness and elimination of discretion.
Wide publicity should be ensured of the sale plan and the goods to be sold.
All the required terms and conditions of sale are to be incorporated in the
bidding document comprehensively in plain and simple language.
Applicability of taxes, as relevant, should be clearly stated in the document.
(b) The bidding document should also indicate the location and present condition
of the goods to be sold so that the bidders can inspect the goods before
bidding.
(c) The bidders should be asked to furnish bid security along with their bids. The
amount of bid security should ordinarily be ten per cent. of the assessed or
reserved price of the goods. The exact bid security amount should be
indicated in the bidding document.
(d) The bid of the highest acceptable responsive bidder should normally be
accepted. However, if the price offered by that bidder is not acceptable,
negotiation may be held only with that bidder. In case such negotiation does
not provide the desired result, the reasonable or acceptable price may be
counter-offered to the next highest responsive bidder(s).
(e) In case the total quantity to be disposed of cannot be taken up by the highest
acceptable bidder, the remaining quantity may be offered to the next higher
bidder(s) at the price offered by the highest acceptable bidder.
(f) Full payment, i.e. the residual amount after adjusting the bid security should
be obtained from the successful bidder before releasing the goods.
(g) In case the selected bidder does not show interest in lifting the goods, the bid
security should be forfeited and other actions initiated including re-sale of
the goods in question at the risk and cost of the defaulter, after obtaining
legal advice.
(iii) Late bids i.e. bids received after the specified date and time of receipt should not
to be considered.

218
(f) Disposal through Auction :
(i) A Ministry or Department may undertake auction of goods to be disposed of
either directly or through approved auctioneers.
(ii) The basic principles to be followed here are similar to those applicable for
disposal through advertised tender so as to ensure transparency,
competition, fairness and elimination of discretion. The auction plan
including details of the goods to be auctioned and their location, applicable
terms and conditions of the sale etc. should be given wide publicity in the
same manner as is done in case of advertised tender.
(iii) While starting the auction process, the condition and location of the goods to
be auctioned, applicable terms and conditions of sale etc., (as already
indicated earlier while giving vide publicity for the same), should be
announced again for the benefit of the assembled bidders.
(iv) During the auction process, acceptance or rejection of a bid should be
announced immediately on the stroke of the hammer. If a bid is accepted,
earnest money (not less than twenty-five per cent. of the bid value) should
immediately be taken on the spot from the successful bidder either in cash or
in the form of Deposit-at-Call-Receipt (DACR), drawn in favour of the Ministry
or Department selling the goods. The goods should be handed over to the
successful bidder only after receiving the balance payment.
(v) The composition of the auction team will be decided by the competent
authority. The team should however include an officer of the Internal Finance
Wing of the department.
(g) Disposal at scrap value or by other modes : If Department is unable to sell any
surplus or obsolete or unserviceable item in spite of its attempts through advertised
tender or auction, it may dispose off the same at its scrap value with the approval of
the competent authority in consultation with Finance division. In case the Ministry or
Department is unable to sell the item even at its scrap value, it may adopt any other
mode of disposal including destruction of the item in an eco-friendly manner.
A sale account should be prepared for goods disposed of in Form GFR 18 duly
signed by the officer who supervised the sale or auction.

(h) Powers to write off : All profits and losses due to revaluation, stock-taking or
other causes shall be duly recorded and adjusted where necessary. Formal sanction
of the competent authority shall be obtained in respect of losses, even though no
formal correction or adjustment in government accounts is involved. Power to write
off of losses are available under the Delegation of Financial Powers Rules, 1978.
(i) Losses due to depreciation : Losses due to depreciation shall be analyzed, and
recorded under following heads, as applicable :-
(i) normal fluctuation of market prices;
(ii) normal wear and tear;

219
 (iii) lack of foresight in regulating purchases; and
(iv) negligence after purchase.
(j) Losses not due to depreciation : Losses not due to depreciation shall be grouped
under the following heads :-
(i) losses due to theft or fraud;
(ii) losses due to neglect;
(iii) anticipated losses on account of obsolescence of stores or of purchases in
excess of requirements;
(iv) losses due to damage, and
(v) losses due to extra ordinary situations under ‘Force Majeure’ conditions
like fire, flood, enemy action, etc.;
1. Where the articles are sold by Public auction the Accounts Officer
(OE) or any other Officer deputed by the Principal Accountant General
should invariably attend the auction and record the final bids.

2. The Accounts Officer (OE) or any other Officer deputed should be

present when the articles sold are released, his presence being most
essential when the release of the articles takes place some time after
the auction or when it involves processes such as weighment et c.

3. A report of surplus stores for disposal should be preferred in form ‘A’

(vide Annexure-I). This report should be signed by the Head of Office
or other Officer nominated for the purpose after satisfying that all the
stores including in the surplus stores have been correctly included in
the surplus report.

4. A sale account should also be prepared in form ‘B’ (vide Annexure -I).
The sale account should be signed by the officers who supervised the
auction after comparing the entries made in the sale acc ount with the
report of the surplus store. If the articles are released in the
presence of an Officer other than the one who supervised the auction,
the entries in column 9 of the sale account should be attested by
dated signature of such officer.

(GOI, MF (Dept. of Expenditure) OM No.F.11(5) -11/A/59, dt.13-2-1959)

13.10 Whenever it is proposed to utilise the condemned articles for

manufacturing new ones, full particulars of the articles handed over to the
contractor, the quantity of wood available there from etc., should be
recorded separately in the register, the issues being regulated under the
orders of the Accounts Officer (OE) with reference to the estimate of
wood required for the manufacture of the new articles. The contractor’s
acknowledgement should be obtained for the articles handed over and it
220
should be seen with reference to the new articles manufactured
therefrom that the quantity of wood issued has been used to the best
advantage of Government. The articles so remodelled should be surveyed
by Officer and then be brought on as “Receipts” in the relevant registers.

List of furniture etc., in Assistant Accounts Officer’s room etc: -

13.12 The AAO of each Section will maintain a list of all furniture
(including locks and keys) in the section, a nd be responsible for the care
of such furniture. The list should be pasted on a card board and hung
prominently in the section. Changes on the furniture in use in the section
should be made only with the knowledge of the AAO (OE) who arranges to
note the changes in the Classified Abstract, etc., and notify them to the
AAO concerned for necessary correction being made in the sectional list.
13.13 Each section should verify every month the articles in that Section
(including locks and keys) with those show n in the sectional list and
communicate variations, if any, to OE Section for verification and for
bringing the registers up to date. A certificate to the effect that this
monthly verification of furniture (including locks and keys) has been made
should be furnished by each AAO to OE Section by the 5th of every month.
(O.O.No.19/Corres/Fur.dt.12 -7-1957)

13.14 The AAO of each Section will keep in his custody the duplicate keys
of the locks supplied to the Accountants in the Section. Every time there
is a change in the incumbency of AAO the furniture including locks and
keys, shown in the Sectional list, should be checked with those in use and
a certificate in the form prescribed below should be prepared and duly
signed by the relieved and relieving section officers. The certificates
should be submitted to the SAO for approval and then sent to the OE
section for file. In the absence of the AAO at the time of change over, the
Senior Accountant of the section should act and handover to the incoming
Assistant Accounts Officer.
Transfer of charge certificate Report on Furniture (including locks and
keys)
Section .........................................................................................
Name of the relieved
AAO.................................... ................................................
Name of relieving
AAO....................................................................................
Date of handing/taking over charge.................................................
(to be detailed as in sectional list)
Locks and keys .............................................................................
(including duplicate keys)
Submitted to the Assistant Accountant General/Accounts Officer for information
...................................................................................
Signature of relieved/relieving AAO/Assistant Accountant General/ Accounts
Officer ..................................................................

221
 Transferred to AAO, OE for file
Relieving AAO

13.15 The permanent installations of the buildings such as fans, bulbs

etc., and the articles of furniture should not be tampered with or removed
without the written permission of the Accounts Officer/OE Section.
13.16 The Officers will be responsible for furniture in their rooms. The
assistance of the stenographer attached to them may be taken for
furnishing the periodical certificates. In the absence of any immediate
arrangements made for relieving the Officers they should make over
charge of furniture to the Assistant Accounts Officer/OE.

13.17 The furniture in the common rooms, stock etc., should be

accounted for by the OE Section.
(O.O. No.18/Corres/Furniture, dt.12 -7-1957)

13.18 Such items of furniture as may be essential for doing office work at
the residences of Officers may be provided free of rent under the orders
of the Principal Accountant General who will also fix the scale and items
of furniture which may be supplied at the residences of Officers. The
following rules should also be observed in respect of past as well as future
cases.
(i) A receipt of inventory should be taken from each allottee for the
furniture allotted to him with an undertaking to the effect that
he will be personally responsible for their safe custody and
return in good condition (fair wear and tear excepted).

(ii) No non-essential items of furniture such as sofa sets, clocks,

electric lamps, carpets/durries etc., should be supplied.

(iii) In the case of the Principal Accountant General issuing an order

for the supply of furniture in his own favour, a copy of such order
should be sent to the Audit Office. In other cases, the order
should not be sent to the Audit Officer but should be preserved
in OE Section and shown to audit at the time of local inspection,
if necessary.

(iv) All such furniture will be borne on the inventory of the office in
which should prominently be shown in red ink the items of
furniture issued to officers at their residences.

(v) A stock verification should be carried out annually to ensure that

the articles of furniture issued are actually in existence and are
correct according to the number borne on the inventory of the
222
 office.

(vi) The orders of the Principal Accountant General sanctioning such

supplies of furniture should be reviewed once in two years to see
that the number of articles furniture issued are essential in the
interest of office work and no curtailment is possible.

(vii) The supply of furniture will not entitle the officers in question to
claim (a) any rent for the portion of their r esidence used for
office work (b) light charges and any other connected
expenditure that they may have to incur.

(GOI MF, OM. No.F.1(7)-EG.I/54, dt.15-6-1954 received under CAG’s Endt. No.1222 -
Admn.I/ DW-19-54, dt.5-7-1954)

13.19 It has been ordered by the PAG that the following scale may be
adopted for the supply of items of furniture to the Senior IA&AS Officers
of this office.
Table ................. 1
Chairs ................ 2
Side Rack.......... 1
Almairah .......... 1 (For PAG only)
(AG’s orders dated 16-2-1957 in EB file 1-102 of 56-57)

Powers to incur expenditure on the purchase of furniture: -

13.20 The Comptroller and Auditor General has delegated authority to the
Accountant General to sanction expenditure on the purchase of furniture
for his office and for offices under his administrative control subject to
the availability of funds and scales of furniture prescribed from time to
time -- (the present scale is given in Annexure -II). The sanction of the
C&AG shall have to be obtained for the purch ase of non-scale items of
furniture in excess of Rs.10,000 per annum. All applications for such
sanction should contain full justification for the new purchases made, the
estimated cost, the details of stock in hand and all other relevant
particulars.
Note:- In respect of all purchases of furniture in excess of the powers delegated to
the Principal Accountant General, prior sanction of CAG is necessary
eventhough the furniture is obtained through Director General Supplies and
Disposals and there exists Bud get Provision to cover this expenditure.
(CAG’s Lr.No.1354-NGE-I/207-65, dt.25-6-1965)

Annual verification and closing of accounts: -

13.21 On the 31st March of each year, a physical verification should be
conducted of all articles of furniture etc., in the office by Section Officers
and test-checked by Accounts Officer (OE). The Certificate of verification
223
should be recorded in the registers concerned reporting for action any
shortage or excess found as a result of verification.
13.22 In addition to the above, an independent verification of furniture
etc., should be made by one of the Inspection Civil parties under the
supervision of an officer. The party should check the articles of furniture
in each section and attest the entries in the Classified Abs tract in token of
check. The reports of verification and check should then be submitted to
the Principal Accountant General through Sr.DAG/DAG (Admn.) with all
the connected registers duly closed.

ANNEXURE - 1
(vide para 13.9)
FORM ‘A’
REPORT OF SURPLUS STORES FOR DISPOSAL

Book Mode of
value/ Condition & disposal
Particulars Quantity/ (Sale)
Item original year of
of stores weight Remarks
No purchase purchase public
value auction or
otherwise

(1) (2) (3) (4) (5) (6) (7)

Signature:
Designation:
Date:

224
ANNEXURE - 1 (Contd..)
(vide para 13.9)
FORM ‘B’
SALE ACCOUNT
Name & full
Item Particulars of Quantity/ Highest bid highest bid
Address of
No stores weight accepted rejected
purchaser

(1) (2) (3) (4) (5) (6)

Date on which
Earnest Whether the articles were Auctioner’s
the complete
money actually handed over at the commission &
account is
realised spot. If not the actual date acknowledge- Remarks
realised and
on the of handing over of the ment for its
credited into
spot articles with quantities. payment
treasury

(7) (8) (9) (10) (11)

225
ANNEXURE - II
(vide para 13.20)
SCALE OF FURNITURE

1. Principal Accountant General

Wollen Carpet
Cotton Durry 1
Officer’s table 1
1
Side table 1
Chair armed 6
Chair armless 1
Easy chair 1
Door mat 1
1
Side rack 1
Hat stand 1
Book case (revolving or glazed) 1
Foot-rest
2. Sr. Deputy Accountant General/ Deputy Accoun tant
General
Woolen Carpet (size 12 x 9 ) 1
Cotton Durry 1
Officers table 1
Side table 1
Chair armed 3
Chair armless 1
Door mat 1
Side rack 1
Hat stand 1
Book case (revolving or glazed) 1
Foot-rest 1
1. Asst. Accountant General/Accounts Officers
Officers table
Side table 1
Side rack 1
Chair armed 1
Chair armless 2
Cotton durry 1
Book case 1
2. Assistant Accounts Officers 1
Table
AAO’s side rack 1
Chair armed 2
Chair armless 2
3. Sr.Accountants/ Accountants/ Stenos 1
Table
Chair 1
Side rack 1
4. MTS 1
One stool
(CAG’s Lr.No.80-NGE I/26-65, dt.15-1-65) 1

226
CHAPTER - XIV
Records Branch

14.1 General: The In-charge, OE.IV Section/Record-Keeper is in direct

charge of the records of the office.

14.2 Record Room: The Main record-room should have only one of its
doors open, the keys of the others being held in the custody of the
record-keeper. No one should be able to get access to the record -room
without the knowledge of the record keeper or the per son to whom he
may temporarily entrust the duty.

14.3 Admission of Strangers to Record-room: No MTS or other person

who does not belong to the office should be allowed inside the record -
room. Records and requisition slips should be delivered by clerks an d MTS
to the record-keeper or one of his assistant for compliance and on no
account should any clerk or MTS remove papers from the record -room
without the knowledge of the record -keeper. If any clerk, etc., wishes to
assist in the search for any document, he should apply to the record-
keeper who will either himself assist or depute his assistant to assist in
the search for it.

14.4 Duties of the In-charge, OE.IV Section Record-keeper:- The record-

keeper is responsible for the proper custody, arrangement, a nd
preservation of records under his charge. He should see that the rooms
are properly ventilated and kept clean, that precautions are taken against
the records being damaged in any way, and that no records are kept lying
about on the floor except for very short periods, as a temporary measure
when no other course is possible.

14.5 The record-keeper is not responsible for any records kept outside
the record-room. As the Assistant Accounts Officers concerned remain
responsible for the records so long as th ey are in their charge they should
see that they are not retained in their sections longer than is absolutely
necessary.

14.6 The record-keeper is also responsible for calling for the records due
but not delivered to the record branch, for keeping the inde x register up-
to-date, for the proper maintenance of the weeding register and for
seeing that records sent from the sections are labelled correctly with the
periods of preservation noted thereon and attested by the AAO of the
sections concerned. He will be held personally responsible for the
submission of the returns, etc., due from the Records section on the
227
prescribed dates and for the prompt issue of records requisitioned by
sections, etc.

14.7 Procedure to be observed in sending records and rules regar ding

weeding and destruction of records: - The record room will be open from
9-15 AM to 5-45 PM when old records will be accepted and requisitions
for the issue of records compiled with either by the record -keeper or any
one of his staff.

14.8 All records (i.e., Registers, Guard files, etc.) made over to the old
Record should be properly bound or otherwise secured. Each of them
should have recorded thereon in a conspicious place over the dated
initials of the persons authorised, the year in which it is to be destroyed
vide Annexure-I(A) & (B).

Note:- The above information in respect of registers and records which do not have
their subjects clearly specified on their face should be recorded in block letters
and figures on index slips (in the form annexed) to be pasted on such register
or records.
Index slip of record made over to the Old Record Branch.
No. of Record/Register:

Period:

Year in which it is due for destruction:

Dated signature of AAO:

14.9 The Old Record Branch should refuse to accept any records which
are not complete in the above respects.

14.10 Records proposed to be handed over to the Old records Section

should be arranged in chronological order and if any particular volume
relating to the period is missing or is not handed over the fact shoul d be
so stated and efforts should be made to trace the volume and forward it
to the Old Records Section or give an explanation duly approved by the
Group Officer why the particular volume (s) is (are) not being handed over
to old Records Section.

14.11 Records sent for file to the Record-room will first be entered in the
transit register (Form No.SY.307) kept by each section or department. To
facilitate the work of acknowledging receipt of the old records from
sections and bringing them on to the Index Reg isters, the several sections
in the office should arrange to deliver to the arrear Record -section their
records through the transit registers on the dates shown in Annexure -II.

228
14.12 The Record-keeper, on receiving the records with the transit
register, will see that they agree with the particulars noted in columns (1)
and (4). If they are correct he will initial the register in column (5) in
token of receipt, and will also attest all alterations in the register which
are in order. The register should then be returned to the section
concerned.

14.13 On receipt in the Old Record Branch the relevant particulars

relating to the records will be promptly entered in a register in From.
S.Y.257, special care being taken to fill in correctly the column relating to
the year of destruction. The entries in the register should be neatly
written and the items comprehensively described.

Note:- With a view to facilitate expeditious transfer of old records when accumulated
in the different sections of the office it has been ordered by the Accountant
General in partial relaxation of paragraphs above that the sections handing
over the records should prepare lists of vouchers and other records in
duplicate and hand over one copy of the list along with the records to the Ol d
Records Section. The copy of the “List of records handed over” should be
preserved by Old Records Section for reference whenever indents are received
for supply of old records. The acknowledgements for the receipt of the old re
cords will be available to the sections concerned on the original of the list “list
of records handed over” by the sections.

(OM IV/O.O.1 dated 6-8-1974)

14.14 The index should show in detail exactly what records are kept in
each shelf and when they are due for destruction and su fficient space
should be left in it after each class of records to provide for further
entries. As old records are removed for destruction, they should be struck
off the Index Register under the dated initials of the record keeper. A
record once entered in them should never be removed without the
sanction of the Branch Officer, Record Department, which sanction will be
evidenced by his initials against the entry.
(CAG’s letter No.809 Admn./512 -27 dated 19-6-28)

14.15 The Registers on completion should be submitted to the Branch

Officer-in-charge of scrutiny on the 10th January of each year.
14.16 The form which should be printed on strong paper will be bound
into register of sufficient thickness to last for about 3 years. This register
will be a permanent record and should be carefully preserved. The pages
of each register should be serially numbered and the volumes brought
into use from time to time should also be numbered in consecutive series.
When a new volume is brought into use, the old volume sho uld be closed
by preparing on its fly leaf a simple index to show in what years the
records named in it are due for destruction.
229
 Year Page No.
Item
1927 6/54, 7/82,86,88
4/39 58 etc
1928 7/89
5/38
1929

14.17 The Principal Accountant General has discretion to use other

methods in the maintenance of this register so long as the general spirit
of these rules is not violated.
14.18 The racks will also bear the same descriptive numbers as those
given in the register and the records will be arra nged in their respective
racks in the order of numbers given to them. There should be no difficulty
in tracing any entry for records in the register as they are entered in it in
the order of years. The space in the racks for each class of records should
also be arranged so that there is sufficient room for records of the same
class which may afterwards be sent into the record room.

14.19 Supply of records from the Record Room:- When a Section requires
a document from the record room, it must send a Clerk or MTS to the In-
charge, OE.IV Section Record K eeper with a requisition slip in Form
No.SY.301 initialled by the Assistant Accounts Officer in -charge of the
section requiring the records. The record room will be open from 9 -15
AM to 5-45 PM daily for the purposes of complying with requisitions from
sections and no records will be supplied after 5 -45 PM unless they are
marked very urgent under the dated initials of the AAO.

12.20 If the document required has already been issued the requisition
slip should be returned with a note giving the name of the section to
which the document was supplied. When a document is returned, the
date of return will be entered by the record -keeper under his initial and
the requisitions immediately returned to the section conc erned. The AAO
in-charge or record clerk of the returning section is responsible for seeing
that the requisition is complied with, and he should retain those receipted
requisition forms in the section for a year before he destroys them.

14.21 A register in Form S.21 showing the particulars of records issued on

requisition slips should be maintained by the record section with a view to
watching effectively the return of the records issued to sections. The
registers will be closed monthly and submitted to t he AO on the 20th of
each month showing the details of records outstanding with the section.

230
14.22 All requisition slips of records supplied to sections should be kept
by the record-keeper in a guard file. He will examine the guard file of
requisitions once in a month and call in sections to return record which
have been outstanding for two weeks or more; if the call is not answered
within three days, a report should be submitted to the Accounts Officer,
OE.

14.23 With a view to secure better control over the return of old records,
all the sections of the office should open a register in the form given
below:

Section TR No. as noted Date on which received

on the index slip of the Brief Description of the record from old Records
record Branch
(1) (2) (3)

Issue No. of Old Date of return to Old Records Initials of Section

Records Section Branch and T.R. No. Officer/ AAO
(4) (5) (6)

The entries in the register should be abstracted once in a month (10th of

each month) and a list of pending items which are more than two years
old should be submitted to the Branch Officers for review. The items
should be noted in the section Calendar of Returns and compliance
watched.
(OM IV/O.O. 1 Dt6-8-1974)
14.24 Vouchers and other documents are sometimes requis itioned by
Tribunals for Disciplinary Proceedings, Courts of Law etc. If such
documents are included in the list of records handed over to the Old
Records Branch, the concerned should make it a point to intimate to the
Old Records Section the fact of having received a requisition for the
record and ask for the preservation of the records and should obtain the
acknowledgement of the record-keeper for the receipt of the intimation.
The Record-keeper will maintain a register in which particulars of such
records are entered in chronological order and watch compliance and put
up the register for re view by the Branch Officer once a month.
(OM IV/O.O. I/Date 6-8-1974)
14.25 Each half year, a report on the state of old records will be prepared
by a Senior Branch Officer after personal inspection and submitted to the

231
Principal Accountant General for review. 1st week of June and December
have been prescribed as the due dates for the submission of the report.
For this purpose the OE (Record) Section will submit to the Principal
Accountant General a fortnight in advance of the due -date that an
inspection of Records by a Senior Branch Officer is due so that the
Accountant General may select the Branch Officer who should conduct the
inspection and make a report.
(Letter from the Controller of Civil Accounts No.T.1677 Admn. 469 -30- dated
16th October 1930)

Destruction of records:-
14.26 The instructions contained in Chapter XII of MSO (Admn.) Vol.I
should be observed with record to destruction of Records.
14.27 The main principle which should guide the destruction of records
should be that so long as an objection is outstanding and the accounts
have not been completely checked and accepted in audit, they and the
supporting documents should not be destroyed even though t he period of
preservation in the relevant rules may have expired.
14.28 Where any objection is outstanding, accounts records of all kinds,
in connection therewith should not be destroyed until the whole position
has been reviewed by or under the orders of Principal Accountant General
and decision is taken as to the earliest period upto which the accounts
could safely be destroyed.
(Extracts from CAG’s letter No.796 -Admn. II 124-53, dated 10-6-1953)
Note:- A list of records and registers etc., with periods o f their preservation is given
in Annexure referred to in para 12.2 of the Comptroller and Auditor General’s
Manual of Standing Orders. At a certain time in each year to be fixed by the
head of the office the weeding of records for destruction will be tak en on hand
under the supervision of a senior clerk. The entries in the column relating to
the year of destruction will indicate which records are due for destruction in
any particular year. When selecting the records for destruction it will be
necessary to consult all the earlier volumes of the register and it is to facilitate
this part of work that an Index has been prescribed.

(The instructions contained in the pamphlet prepared by the National

Archieves of India regarding the preservation of records i n Government office
communicated through Comptroller and Auditor General, New Delhi No.117 -
Admn.I/78-52 dated 21-7-52, are reproduced in Appendix to this Manual.)

14.29 Principal Accountant General will arrange for a quarterly review of

the Records in terms of para 12.4 of MSO (Admn.) Vol.I through a Senior
Branch Officer who should submit his report along with the list of records
to be destroyed. Instructions contained in para 12.5 of MSO (Admn.) Vol.I
should be borne in mind while conducting this review .

232
14.30 The following broad principles of procedure have been laid down in
the interest of safety of the Government records which should be
observed in dealing with the transfer of files to the National Archieves: -

(i) It is a universally accepted archival practice that files dealing with a

particular subject should all form part of a compact series. No file
should on any account be separated from the series to which it
belongs except when it is needed for reference purposes and all
files should return to their parent series after they have been done
with. Appropriate note should be kept in the bundles containing
the series about the file temporarily withdrawn for reference
purposes.

(ii) When a series of files or a part of the series is to be permanent ly

transferred to another office on account of reallocation of subjects,
in all cases the Directorate of Archieves should be kept informed of
such a transfer, if the series is in the custody of the National
Archieves.

(iii) Where the files have become due for permanent transfer to the
National Archieves for preservation complete series should as far as
possible be transferred, giving explanations for any missing
numbers in the series, and also for any files which it may be
intended to retain permanently in the office Record room.

(iv) While transferring files to the National Archieves, care should be

taken that the files of the transferring office should not be mixed
up with the others which may have been borrowed by the
transferring office from some other office for the disposal of some
cases.

(v) Similar care is also necessary in respect of the files which an office
may be returning to the Archieves for restoration. Only the files
borrowed direct from the Archives should be returned, while others
borrowed direct from other offices or requisitioned from the
Archieves through the owning office should be returned to the
loaning office.
(vi) Records meant for restoration should not be mixed with those
meant for initial transfer. Separate lists of the two kinds of files
should be prepared while forwarding them to the Archives.
(vii) Requisition for confidential files of other offices should as far as
possible, be routed through the owning office.

233
 (Based on GOI, Min. of Edn., O.M.No.D/336 55 O and M dated the 27th 9/3-10-
55)

14.31 The following categories of correspondence files and records should

be sent to the Director of National Archives, Government of India, New
Delhi for permanent preservation when they have outlived the period of
preservation prescribed for them for purposes of Indian Audit and
Accounts Department.
(i) References to the Comptroller and Auditor General for decisions on
audit and accounts question and the decisions thereon.
(ii) Orders sanctioning permanent establishments;
(iii) Orders communicating sanction to pension together with the first
page of application for pensions or the descriptive rolls as the case
may be (of Item 7(n) Section VII in Annexure I to Chapter XI of the
Comptroller and Auditor General Manual of Standing Orders) ;
(iv) Reports and orders on defalcation cases;
(v) Orders and sanctions of permanent character (e.g., orders
permanently excepting Government Servants from the operation of
rules in the Fundamental Rules, the Civil Services Regulations etc.)
(vi) Returns of political pensions, and
(vii) Files containing materials bearing on the organisation history of
the Department or of the office concerned and those containing
personal history of distinguished men.
(CAG’s Lr. No.773-Admn. 1/120-46-Coll-IV dated 20-3-1956)

14.32 No records will actually be destroyed except with the sanction of

the head of the office/PAG. For this purpose a list will be made out in a
bound register of all the records weeded out for destruction and his
approval thereto will be obtained in writing. This register should be
carefully preserved as being the actual authority for the destruction of the
record detailed in them.
14.33 All orders for destruction of records should be put up to PAG every
six months for his perusal.

14.34 When the destruction has been completed, the clerk incharge, will
under his dated initials, write against the item in ‘Remarks’ column of the
register, the word ‘Destroyed’ and also give a reference to the orders of
the head of the office sanctioning the destruction.
(CAG’s Lr.No.809 - Admn. 512-27 dated 19th June 1928)

14.35 Records to be destroyed should be placed in a separate room where

they will be torn up. As files or documents are removed for destruction, a
note to that effect should be made in the last column of the index register
(From No.SY.257). The destruction of the records will be supervised by
234
the record-keeper, and his supervision must be so effective that no
voucher can, by any chance be used again.

12.36 Destruction of records pertaining to persons who migrated to

Pakistan after partition:- The records relating to pay, leave salary,
travelling allowance, pensions, security deposits, etc., of persons who
have migrated to Pakistan after partition should be preserved till their
final settlement.
(ii) This applies to all Government servants who were under the
audit jurisdiction of this office as also those serving in Indian Audit and
Accounts Department.
(CAG’s letter No.7 Admn. II/35 -51 dated 6-1-1955 and No.153-554 Admn.II/35-
51 dt.9-2-1955)

14.37 Destruction of Railway warrants:- Railway warrants should be

preserved for a period of 3 years. Railway Warrants of more than three
months old are arranged monthly by the Departmental Audit Section and
sent to the Arrear Record Section for safe custody and for their
elimination and destruction every quarter after they have become three
years old.
14.38 Sale of Ordinary waste paper:- Notices should be issued to the
intending bidders calling for sealed quotations for the purchases of waste
paper of this office. Copies of such notices should also be sent to the
nearest paper mills, if the quantity available is such as to make it likely
that they may be interested. On receipt and scrutiny of the sealed
quotations, DAG (Admn.) will decide the bidder to be entrus ted with sale.
The Manager will then arrange for the sale of ordinary waste paper to a
contractor and the sale proceeds thereof will be remitted in the State
Bank, Hyderabad for credit in the Government Accounts.
Note: As far as possible, the nearest pape r mills also be informed of the disposal of
Waste paper, if the quantities to be disposed of are likely to interest them.
(GOI Circular Memo. No.5050/S&P 11 -54 dated 12-8-54 Ministry of Works
Housing and Supply with CAG’s Endt. No.1537 -Admn. I/KW/268-54 dated 24-8-
1954)

14.39 Before any sale of ordinary waste paper is made to the contractor
an agreement in the following form will be executed.

(Letter No.B. & R. 463, dated 4th March 1932, from the Controller of the currency,
Kolkata).

235
AGREEMENT

This indenture made this .................................................day of

......................................... between ...............................................
through its sole proprietor Shri ................................................ son o f
...............................................................aged ................................
residing at .......................................................... hereafter called the
“Buyer” (which expression shall where context so admits inclu de their
heirs, legal representatives, and assigns) of the one part and the President
of India through the PAG (A&E) of AP hereinafter called the “Seller”
(which expression shall where the contest so admits include his sucessors
and assigns) of the other part.

Witnesseth as follows:-
The buyer hereby covenents with the seller on terms and conditions
following:
1. The buyer shall purchase all the waste paper in the office of the PAG
(A&E), AP at Hyderabad at the rate of ..................... per ton plus S.T.
at .................% under the Sales Tax act.
2. The buyer shall effect clearance of a..............................
...............................within a period of seven days from the service of
notice in that respect.
3. The buyer undertakes to deliver the ................................ only to the
paper mills for pulping purpose.
4. The buyer shall on delivery of ................................pay the cost
thereof in cash and shall not remove any portion of it without such
payment.
5. Waste paper will be torn to pieces before removal.
6. On breach of any of the terms of conditions of this agreement the
seller would be entitled to terminate the contract without notice and
in such a contingency the buyer shall be liable for all the loss and
damage incurred by the seller in making fresh arrangements for its
disposal.
7. The contract will hold good for a period of one year from the date of
acceptance.
In witness where of we on behalf of ...................................
................................ and Sri...............................................................
.......................................PAG(A&E), A.P., Hyderabad for and on behalf of
the President of India has hereunto set their hands and seals this
................................... day and year first above written.

Note: The above procedure applies mutatis mutandis to the sale of torn waste paper
of the old records ordered for destruction and sale of waste paper sweepings.

14.40 Sale of old News papers, journals etc: - OE Section will be

responsible for the custody and disposal of all old newspapers, journals,

236
etc., received in this office. The section will see that the old copies are
collected and kept somewhere pending sale. The Newspapers should be
sold periodically under the orders of DAG/Sr.DAG(Admn.) through the AO
(OE) once a quarter (on 10th April, July, October and January of each
year). Once a year a certificate should be given to the Principal
Accountant General by the DAG/Sr.DAG(Admn.) that all old issu es had
been sold and proceeds credited to the proper head.
(CAG’s letter No.646-NGE-183-56 dated 9-4-1956)

14.41 Disposal of classified waste paper:- Instructions contained in

Government of India, Ministry of Home Affairs Secret
O.M.No.111/11014/3/75 S&P. (D.I), Dated 7-7-1975 and
O.M.No.111/11014/6/75-S.&P. (D-II). dated 22-9-1975 (received in C.A.G’s
Endorsement No.3075/Tech. Admn-II/203-67-III, dated 16-12-1975 should
be observed to dispose of all classified waste papers (including stencil and
carbon papers etc.)
14.42 Old Book covers and file boards:-
Old book covers and file boards, should as far as possible, be utilised in
office for binding purposes and surplus stock, if any, should be auctioned
if it is not required, instead of being destroyed.
(Letter No. Camp I. dated 23rd December, 1924 from the Controller and
Printing, Stationery and Stamps, Calcutta).

14.43 Precaution against fire in the Record Room: - No match or artificial

light of any sort should ever be allowed in the record -room; smoking in
the record-room is strictly prohibited. A notice to this effect must be
prominently displayed at the entrance to the Record -Room.

237
ANNEXURE - I(A)
(See Paragraph 14.8)
List showing the periods for which certain records should be Preserved:
No. of complete
Item account years for
Description of Records Remarks
No. which to be
preserved
(1) (2) (3) (4)
(A) List of records common to several sections with periods for which they should
be preserved, excluding those shown in Annexure -I to Chapter-XI of the
Manual of Standing Orders.
1. REGISTERS :-

Adjustment Register of Treasury Audit

1. 3 years ..
Sections
2. Attendance Register 2 years ..

3. Registers of Income Tax 2 years ..

4. Casual leave Register 1 year ..

5. Calendar of Returns 2 years ..

7. Index Register Permanent ..

8. List of Books 2 years ..

9. Objection Book and Statements 3 years ..

11. Progress reports (Daily Works, Weekly
1 year ..
arrear Statement etc.)
12. Register of six months and three months
1 year ..
outstandings
Register of PLI policies granted by AG,
13. 15 years ..
P&T
14. Register of records and cases handed over
Permanent ..
to Record or destroyed
Register showing vouchers selected for
15. 1 year ..
audit.
16. Register showing amounts waived under
2 years ..
Article 248, Audit Code
17. Register showing points for inclusion in
2 years ..
the report on the working of treasuries
Register of special charges and recurring
18. 3 years ..
charges
19. Register of Grants-in-aid 6 years ..

20. Register of review of audit by AAO 3 years ..

22. Register of half-margins 3 years ..

23. Report of Treasury irregularities 1 year ..

238
 Register of progress of Branch Officers
24. 1 year ..
Review
CAG. Lr.577
Transit registers (Register of Admn.II
25. 3 years
intersectional movement) Vol.II dated
5-4-1963
Income-tax salary registers form I.T.48
26. (office copies of annual income -tax 12 years ..
return)
The standing list
and current
register should be
List and register of periodical reports and maintained old
27.
returns book incoming and outgoing. ones being
destroyed as and
when they become
obsolete.

II. CORRESPONDENCE

1. Ordinary letter files 3 years

2. ABK and HM Files 3 years

3. Objection memos 3 years

4. Office copies of further remarks on O.S 3 years

State Government order spare copies of
5. 3 years
other than AG’s spare copy file
6. Gazettee of India Part -III and supplemental 5 years

7. Register of pending U.O. references 1 year

8. Register of U.O references received 3 years

9. Circular files 5 years

10. Case Registers:

(i) File register (list of files) 5 years

(ii) Assistant Accounts Officer Note Book Permanent

(iii) Sectional diary 3 years

(iv) File movement register 1 year

239
ANNEXURE - I (B)
List of records peculiar to each Section w ith periods for which they should be
preserved excluding those shown in Annexure to Chapter -XII of Manual of Standing
Orders.
No. of complete account
Sl
Description of Records years for which to be Remarks
No.
preserved
(1) (2) (3) (4)

Establishment Section:
1 a Bills, Acts, Rules, Regulations, Permanent, if
manuals, codes executives, administered by this
instructions, procedural office, otherwise only
instructions, etc. (evolution, standing orders to be
ammendment, interpretation preserved.
etc.)
b Creation and Abolition of Offices: Permanent
c Reorganisation and redistribution Permanent in the case of
of functions: office issuing orders;
otherwise only standing
orders need be
preserved
2 Permanent Advance (Imprest) - do _
3 Delegation of powers::
a Evolution of pattern of Permanent
delegation to subordinate
authorities:
b Declaration of officers as Heads Permanent
of Departments/ Offices,
Controlling Drawing, Disbursing
Officers:
c Orders of Superior Authorities Only standing orders to
when received by subordinate be preserved
authorities: permanently

4 Departmental promotion
Committees:
a Constitution: 3 years after the D.P.C.
has been reconstituted
b Proceedings 10 years
5 Recognition of association of Permanent For Historical
Government servants: value
6 Creation of Posts (including ex 10 years
tension of the term of temporary
posts into permanent ones) and
conversion of temporary posts
7 Establishment Register

240
 Sanction Register: 5 years Two separate
registers (For
Permanent
Posts &
Temporary
Posts) may be
maintained
separately. If a
register relating
to temporary
posts is to be
re-written,
particulars of
latest sanction
alone to be
written in the
New Register.

8 Recruitment Rules: Permanent, if

administered by this
Office. Otherwise only
standing orders to be
preserved
a Requisition for recruitment 5 years
through Employment Exchanges:
b Through UPSC 5 years
9 Special representation in Services:
a Rosters for special representation 3 years
in services:
b Annual Returns: 3 years
10 Selection of Personnel:
a Constitution of Selection 5 years after the
Committee committee has been
reconstituted
b Proceedings 10 years
11 Verification of character and 3 years The period of 3
antecedents years for this
item relates to
the
correspondence
regarding
character and
antecedent and
not to the
verification
reports
themselves.
The latter
should be

241
 retained as long
as the Govt.
servants are in
service
12 Medical Examination 3 years

13 Service Books (including leave

account)
(i) Service book of Govt. servant 5 years from the date of
who has resigned resignation
(ii) Service book of Govt. servant (a) 5 years if no case is
who has been pending in any court.
retrenched/removed/dismisse (b) 3 years after final
d judgement under the
normal course of law,
i.e., the last judgement
of the highest court as
established by law where
the court has upheld the
Govt.’s decision to
retrench/remove dismiss
the Govt. servant
(iii) Service book of Govt. servant 2 years from the date of Before actual
who retires from service/dies retirement/ death destruction,
while in service. however it
should be
ensured that
Pension/Provide
nt cases have
been finalised.
14 Personnal files:
(a) Verification of age and
educational qualifications:
(b Change in date of birth:
)
(c) Relaxation of age and
educational qualifications:

(d Collateral evidence in respect These papers

) of service matters: should go into
the personnel
files.
Alternatively
authenticated
copies may be
kept in
personnel files.
(e) Condonation of break in
service:
(f) Conduct Rules:

242
 (i) Declarations, Reports
and Returns:
(ii) Permission and sanction.
(g) Grant of leave (other than
casual leave) including leave
travel concession (Entries
regarding leave travel
concession should be made in
Service Book)
(h Requests for “no objection” 1 year
) certificate for purpose of
Employment Exchange:
(i) Application for appointment
outside parent Office:
(j) Permission for higher studies
training:
(k) Permission to join Territorial
Army, Auxiliary Air Force, Naval
Reserve:

(l) Grant of allowances like House 5 years Should be dealt

rent, compensatory: with in personal
files or an
authenticated
copy of final
orders should
be kept in
personnal files.
(m Grant of honorarium or fee 3 years
)
(n Claim for reimbursement of 3 years
) medical charges:
(o Reimbursement of legal 3 years
) expenses:
(p Resignations These should go
) in to the
personal files or
authenticated
copy of final
orders may be
kept in P.Fs.
15 Oath/affirmation of allegiance to
the Constitution:
(a) Register 35 years after it has
ceased to be current
(b Correspondence 1 year
)
16 History of Services, Civil lists 5 years after it has
Gradation lists: ceased to be current. (In

243
 the case of
Ministries/Depts. issuing
them).
Other Ministries/ Depts.
need keep only the
latest copies)

17 Correspondence regarding Civil lists, Not exceeding 3 years

History of services:
(a Sponsoring of employees f or 5 years
) training:
(b Matters relating to study of (i) 15 year in case of To meet audit
) Foreign language Sponsored candidates. requirements
(ii) 1 year in case of
unsponsored candidates
18 Arbitration and litigation cases: 3 years after the fina l
judgement under the
normal course of law
19 Notices under section 80 of civil
procedure Code:
(a If not followed up by a Civil 1 year
) suit:
(b If followed by a Civil suit: 3 years after the final
) judgement under the
normal course of law.
20 Results of Departmental (including 5 years
typewriting) tests (SAS Exam also -
vide old MGP)
(a SAS File 5 years
)
(b Answer Books of DEA 1 year after declaration (C&AG Circular
) (Confirmatory) of result if no petition is No.673-
pending O&M/62-90
dt.15-10-1993)
21 Instructions in Hindi 1 year
(Nomination of individual
employees)
22 Returns regarding progressive use of 1 year
Hindi for Official purposes only:
(A Appointment of Invegilators for Not exceeding 3 years
) UPSC Exam

23 Recruitment, appointment, 10 years

promotion reversion and
confirmation
(A Engagement of casual labour 5 years (To meet audit
) requirements)
24 Individual representations on (23) Not exceeding five years
above depending on the nature
of cases

244
25 Training of officers a nd staff Not exceeding 3 years
depending on the nature
of cases.
26 (i) Postings and transfers (other - do -
than transfers on foreign
service) of officers and staff.
(ii Transfers on foreign service. 3 years from the final In the case of
) recovery of pension and Gazetted
leave salary contribution officers a
from the foreign certificate to
employer the effect that
such
contributions
have actually
been recovered,
should be
obtained from
the Accounts
Officers.
(iii) Deputation. 3 years after the
completion of the period
of deputation
27 (i) Fixation of seniority 5 years
(ii) Representations regarding Not exceeding 5 years; 5
seniority years if the
representation results in
the seniority being
revised

28 Quasi-permanency
(a) Issue of certificates 1 year after confirmation
(b) Progress reports regarding 3 years
29 Verification of service 5 years subject to
suitable record being
kept in service book/
history sheet
30 (i) Confidential reports/ character 5 years after retirement/
rolls 2 years after death.
(ii) Correspondence regarding Not exceeding 3 years.
(i) above
31 Grant of casual leave (including CL 1 year
account
32 (i) Fixation of pay and allowances 5 years
(ii) Representation regarding pay 5 years, if substantive Necessary
fixation and similar other benefit is granted. Not entries should
benefits exceeding 5 years in invariably be
other cases. made in service
books history
sheets

245
 (iii) Attachment of pay and 3 years
allowances
(iv) Increment register, increment 5 years
list and other papers relating
to grant of increment
(vi) Grant of personal allowance 5 years
to staff and officers
(vii Adjustment of leave salary of 3 years
) non-gazetted staff

(viii) Arrear claims 3 years or one year after The fact of

completion of audit adjustment of
whichever is later leave salary and
arrear claim can
be verified from
office copies of
pay bills which
are retained for
35 years.
33 Advances:
(a) Festival advance One year after final
recovery
(b) Advance of pay on transfer - do -
(c) Grant of advance of TA - do -
(d) Conveyance advance - do -
(e) House building advance One year after re-
conveyance of the
property
(f) GPF and advance 3 years after final
recovery
(g) Miscellaneous advance - do -
34 Air travel, sanction, Booking etc. 1 year

35 Vigilance and Discipline:

(a) Vigilance and disciplinary
resulting in:-
(i) Imposition of major penalties 15 years Records to be
except ‘reduction to a lower retained should
service’, grade or post or to a include in
lower time scale or to a lower particular.
stage in time scale. (1) Charge
sheet,
(2) written
statement.
(3) Inquiry
Officers report.
(4) Show cause
notice. (5) Reply
to the show
cause notice,

246
 (6) advice of the
U.P.S.C if any.
(7) Final orders
on appeal or
memorial or
review petition.
(ii) Imposition of the major penalty. Till the Govt. servant is Records to be
“Reduction to a lower service grade in service retained should
or post or to a lower time-scale or include in
to a lower stage in time-scale”. particular:

(1) Memorandu
m issued
under rule
16
(2) The
explana-
tion of the
deliquent
Govt.
servant.
(3) Advice of
the UPSC if
any,
(4) Final orders
(5) Final orders
on appeals,
memorial
or review
petition.
These re
cords are
likely to be
required for
determinati
on
(a) Whether
the service
rendered by
a Govt.
Servant is
wholly
satisfactory
as required
under
Art.4.70 of
CSR and

247
 (b) whether
any action
is
warranted
against
the Govt.
Servant
under
Art.465-A
of CSRs
(iii) Exoneration of the Not exceeding 3 years
Government Servants. depending upon the
nature of the case.
(b Vigilance and progress report 5 years
) card
(c) Complaints Not exceeding 5 years
depending upon the
nature of the case
36 Retirement benefits:
(a) Pre-Verification of pension 3 years
pages
(b) Invalid pension. 25 years/10 years after
death.
(c) Family pension 10 years. The family
pension papers in
administrative offices
should also be preserved
for a period of 25 years
from the date of death
of the officer.
(d) Other pensions 5 years after retirement
(e) Gratuity 5 years after award
(f) Commutation of pension 15 years
(g) “No Demand” certificates Normally, this paper will
be part of the pension
file, the question of
prescribing separate
retention period does
not therefore arise.

37 Re-Employment 5 years after the

termination of the Term
of re-employment
38 Budget estimates 3 years
(a) Statement of monthly (a) in respect of A longer
progressive expenditure, statements received retention period
reconciliation Statemen t, and from subordinate is uncalled for
review of grants etc. authorities to be in as much as.
preserved upto the end (a) all the

248
 of financial year figures will have
concerned (b) in the case been posted the
of the statements expenditure
concerning the register and (b)
expenditure of the details would be
Ministry proper. Till the available in the
Appropriation Accounts offices of the
for the relevant year subordinate
have been finalised (This authorities.
would normally be
within 3 years)
(b) Register for monthly
expenditure.
(c) Register for progress in Till the Appropriation
expenditure. Accounts for the year
have been finalised
(d) Register for reconciliation.
(e) Classification of expenditure Permanent
(opening of new head of
account)
(f) Acceptance of debits/ credits 5 years To meet audit
requirements
(g) Cash book. 10 years
39 Counter foil of receipts issued 5 years
40 Pay bills and acquittance rolls 35 years

41 Income-tax returns. 1 year

42 P.L. Insurance 3 years
(a) Register 10 years
(b) Correspondence 3 years
43 Rent demand statement 3 years
44 Muster rolls such period as may be
prescribed in
departmental
regulations subject to a
minimum of 3 Acct.
years excluding the year
of payment.
45 TA (including leave travel 3 years
concession bills and acquittance
rolls)
46 Over time allowance claims 1 year
(Registers and lists received from
sections etc.)
47 Contingent bills and register of 3 years
contingent expenditure.
48 Vouchers of petty value not 5 years
furnished to audit.
49 Audit objections, notes, paras. 5 years

249
50 Sanction to the investigation of 5 years (To serve audit
arrear claims. needs)
51 Money order receipts and 5 years
acknowledgements
52 Position register. 3 years
53 Events register. Permanent
54 Correction books of the MGP and Till the next edition is
Manual of Estt. section. published
55 Bills register. 3 years

56 Special leave Register. 5 years after the date of

last entry made in it.
CAG Endt. No.1332 T.A.
II/16-65 dt.22-6-1966
MHA OM No.13-12-1964
O&M (P) Dt.5-11-1965.

OE SECTION

Sl. Description of records No. of complete years for Remarks

No. which to be preserved
1 Accommodation:
(i)Office accommodation Permanent -
(a)Acquisition 5 years after expiry of the
lease or the period
prescribed in contract
(b)Purchase -do-
(c)Hiring -do-
(d)Allotment 3 years
(ii) Arrangements for
accommodation for official
visitors:
(a) Where visitors are trea ted as
State Guests and the expenditure
incurred on the accommodation is 5 years
borne by Govt.
(b) Where the charges have to be 1 year
paid by the visitors themselves
(iii) Govt. residential 3 years
accommodation.

I(A) Land and buildings req uisitions of 3 years after the expiry of
private premises for official use. lease/ contract

I(B) Contracts:

(i) Registration of contractors Permanent/ 5 years after

the firm has been removed
from the approval list and
all the contracts have
been finalised.

(ii) Black-listing of contractors Permanent

250
 (iii) Waiver/ reduction of 5 years To serve
penalty audit
requirements

(iv) Condonation of 5 years

irregularities

2 Weather comforts:

(a) Requests to CPWD for 1 year

provision of desert coolers,
khastatties, etc.

(b) Hiring of fans, khas khas 5 years

coolers, desert coolers, table
fans, etc.

(c) Repairs of table fans, table 5 years

lamps, heaters etc.

3 Telephones, call-bells and electric 3 years

clocks, installations, shifting,
transfer, payment of bills including
Telephone Bill regarding.

4 Staff cars, scooters, and motor

cycles.

(a) Purchase. 10 years

(b) Repairs and maintenance 5 years

(c) Log Book. 5 years

(d) Requests for private use, 1 year (*)

permission and payment.

(*) If a reference becomes necessary after the expiry of this

period, receipt book/ staff car log book may be looked up.

5 Furniture and other office 5 years (entries

equipment. regarding the
closing
(i) Purchase, (ii) hiring, (iii) balance of
Maintenance/ repairs, (iv) stock old stock
register. register
should be
carried
forward to
the new
register)

6 Misc. stores like glass tumblers, 5 years

locks etc.

7 (i) Stationery:

(a) Indents on Stationery 1 year (This period

251
 office is enough as
complete
accounts of
receipts and
issue of
articles will
be kept in the
stock register
preserves for
5 years)

(b) Local purchase and 1 year for purpose

register for watching the of local audit
progress of expenditure on
local purchase of stationery.

(c) Stock register. 5 years (from the date of

last entry in the stock
register)

(ii) Forms:

(a) Indents on forms stores 1 year

(b) stock register 5 years (entries

regarding the
closing
balance of
old register
should be
carried
forwarded to
the next
register)

(iii) Books and periodicals:

(a) Purchase. 5 years

(b) Lending and Issue. 1 year

(c) Inventor (Catalogue) 5 years after it.

(d) Library Accession Permanent

Register

(e) Library Membership 3 years after the register

Register ceased to be current i.e.,
the register has been
closed and live entries
transferred to the new
register.

8 Disposal of surplus, obsolete and 5 years

unserviceable stores.

9 Write-off of losses. 5 years

252
10 Liveries:

(a) Issue, renewal, 5 years

surrender and withdrawal
(correspondence-
regarding)_

(b) Stock Register. 5 years (Entries

regarding the
closing
balance of
old register
should be
carried
forward to
the new
register)

(A) Identity cards: 1 year

(Correspondence
regarding issue, surren der
renewal, etc.)

11 Hiring of Taxis, tents, 1 year

shamyanas, etc.

12 Arrangements for serving 1 year

refreshments at the
meetings, conferences
and seminars.

13 Requisitions for printing and 3 years

binding.

(a) Additions and alternations in 5 years

office/ residential buildings

13 (b) Register of railway receipts 5 years To meet audit

showing also the particulars requirements.
of consignments, freight,
Octroi charges, credit notes
issued, etc.

13 (c) Departmental scales Reg. Permanent

13 (d) Stock Reg. for civil credit No. Permanent

T.R. 5

13 (e) Stock Register for perishable 5 years

articles.

14 Invoice or challan of receipts sent 1 year

to section.

15 Worksheet for typists and 1 year

Shorthand Note Book Distribution
register

253
16 Despatch registers:

(a) for local dak 3 years

(b) for postal dak 5 years

17 Postage stamps. Account Register 5 years

18 Peon book 1 year

19 Arrear statement relating to 1 year

Indexing and recording

20 (i) Notification of holidays and to be destroyed at the end

closure of offices. of the year.

(ii) File of list of holidays 5 years

21 Postal receipts for telegrams, 5 years (Where no,

registered articles, insured arrangements
articles, etc. for deposit
Account and
guarantee
system exist,
receipts
should be
pasted in the
appropriate
despatch
register
against the
relevant
entries)

22 Issue section diary. 1 year

23 Index registers and records. Permanent

24 Register of undiarised documents. 3 years

25 Consolidated list of dead sto ck 5 years

articles kept in PAG’s office.

26 Issue register of records issued by 3 years

Record keeper.

27 General Inward Index registers for 5 years CAG

letters received from State Govts., Lr.No.1452
Govt. of India and CAG. Admn. II-6-
Admn.III/62
dated.19-8-
1963

28 Non-index register of letters 5 years

telegrams, other important letters
and pass books.

29 Board’s proceedings. 5 years

254
30 Government Gazetters 5 years

31 Office contingent Register 10 years

32 Register of valuables. 3 years

33 Register of vouchers marked for 3 years

arthmetical check.

34 Register of programme of Treasury 1 year

audit

35 Register or disposal of inspection 1 year from the date of

reports. completion of the register.

36 List of books etc., maintained in 2 years after the

the section. completion of the register.

37 Certificates of completion of audit. 2 years

38 Reports to Govt. on outstanding 2 years

paragraph of the Inspection
Reports.

39 Progress Register. 2 years

40 Correspondence on correction to 5 years

codes and Manuals etc.

41 Register of financial irregularities. 5 years

Authority:- For items 1 to 23: C&AG’s letter No.577 -Admn.II/89-Admn.III/61 Vol.II,

dt.5-4-1963 (File 8 -72/58-63). For items 3, 7(b) and 11: C&AG Lr.No.3154 -O&M-121-85
dt.16-7-1990.

For items 24 to 32 previous edition of M.G.P.CAG’s Lr.1370 Admn.II/89 Admn.III/61 -

Vol.II Dated 7-8-1963 forwarding Government of India Cabinet Affairs O.M.No.34/1/6
Dated 9-7-1963.

For item 27: C&AG Lr.No.05 -O&M/1993 No.673-O&M/82.90 dt.15-10-1993

Note: (1) In the absence of any specific instructions to the contrary the retention
periods mentioned in Col.(3) will be reckoned (a) in the case of files, from the
date of their actual closing (and not that of their commencement) and (b) in
the case of registers, from the year they have ceased to be current.
(2) A uniform retention period of 5 years has been prescribed for most of the
records likely to be of interest to audit during the course of their local audit on
the assumption that such audit will t ake place at least once in 5 years. If
however, local audit of an office does not take place within the stipulated
period of five years, the Head of office should ascertain from audit authorities
whether they have any objection to the files relating to th e earlier year (which
have since become due for weeding out), being destroyed or whether they
should be preserved for a further period for scrutiny by the audit party and, if
so, for what period. In no case should a record connected with an audit
objection be destroyed unless the objection has been finally disposed of to the
255
 satisfaction of the audit authorities.

(3) A continuous and conscious effort should be attempted throughout the

year to weed out unnecessary records. In other words, the working rule should
be “Weed as you go”.

Authority:- O.M.No.34/4/61-O&M. dt.21-1-1963 of Govt. of India, Cabinet

Secretariat, Dept. of Cabinet Affairs O&M. Dn. Forwarded with C&AG’s letter
No.577-Admn.II/89-Admn.III/61-Vol.II, dated.5-4-1963. file EB.I/8.72/58.63)
(C) PRESERVATION OF RECORDS:
(See para 14.30 and 14.31)

The custody of records from the time they cease to be in active use till they are
deposited in an archives, presents some problems. However great the value of records
to the future historian may be, s ince, a reference to them by the Departmental
concerned is made only rarely, they are usually neglected. They are often literally
dumped in any work or corner, available on the floor on the cupboards and the boxes.
If these ‘dead’ files are ever allotted a separate room, it is generally a damp basement
or some space to an archives they are more often than not received in dilapidated
state, ravaged by insects and well laden with dust. The archives have to devote a good
deal of time labour and money to repa ir and rehabilitate the records so that they may
be preserved for posterity. This unnecessary waste of funds and skilled labour can
easily be avoided if adequate care is taken by every department.

It is the aim of this pamphlet to suggest a few elementary principles, which is

carefully followed, will assist in preservation of records. No attempt whatsoever has
been made to cover the high technical field of archives preservation and
administration recommendations being confined only to measures that do not involve
any appreciable expenditure.

It is desirable that all the recorded (semi current or non -current) files are
stored in separate room under the care of an officer, who has had some elementary
training in Archieves keeping. While selecting the room i t is suggested that the
following points are kept in view:

(1) The room should not be damp. Dampness ensures attack by insects and vermins.

(2) The room should have free circulation of air but should be as free form dust as
possible. Stagnant air is co nducive to the growth of mud where particles of dust
from good nuclei for their growth and cut through paper fibres.

(3) The floor and walls should preferably be of concrete without any crevices, since
these form passages and breeding spots for insects, e tc.

(4) The stored material should be protected from direct sunlight. Prolonged
exposure to sunlight makes paper brittle.

(5) The window panes should be preferably of yellow of green coloured glass and if
possible tested to cut off ultravoilet rays, if coloured glass is not easily available,
the window panes should be covered with similar coloured curtains.

(6) It is desirable that a uniform temperature of 70 0 F and relative humidity to 50% is

maintained in the storage area. Heat turns the paper yellow , dryness makes it

256
 brittle and moisture leads to infestation by mould and insects.

(7) The room should be fitted with the iron shelves (properly painted).. Mould
increases the risk from fire and if there are crevices these would be breeding
places for insects.

Before recorded files are transferred to the record room, a complete list giving
their number, branch, year and subject should be prepared. This list should also
include other files bearing the same main number though not yet recorded, the
recorded files which are being transferred having marks of asterik. While preparing
the list, care must be taken that the main numbers and the sub -numbers therein are
arranged in order. The officer while receiving the files should check these with the list
and point out discrepancies if any. It should also be checked that the covers contain
the file number, year, the name of the branch and subject.

The files of different branches should be kept separate. The files of every
branch should be arranged according to main numbers and therein by the sub -
numbers. An over-all chronological arrangement should be adhered to. The arranged
files should follow pattern as indicated below: -

F. 25/1/48 Est. F.26/2/48-Est........F.26/15/48-Est..

F. 27/1/48. Est., F.28/1/48 -Est. F.28/2/48-Est.
F. 26/1/49-Est. etc.
If the name of a branch changes, both the names old and new should be
indicated on the cover of files for the first succeeding year. For instance, in this
department the old Persian Branch is now known the Calendaring Branch. This should
be indicated on the cover as follows:

File No..................Calendering (Persian Branch).

File No..................or Calendering Branch (Persian Branch).

It need hardly be pointed out that a file, though recorded at a later date s hould
find its proper place in the above arrangement and necessary correction made in the
list.

After the files are checked and arranged, the next step is to prepare bundles.
These should not be more than 12 deep and must be kept tied between two pieces o f
5-ply vanists boards of size slightly bigger than the files. The 5 -ply vanista boards are
very suitable since they are light and strong and do not break or warp with time. The
boards containing the files should be tied near both ends and the long line should go
at least twice round. Care should be taken not to cut into the pages. A data sheet
giving the file numbers year and branch should be pasted on the board.

The bundles in boards can then be kept on the shelves preferably in horizontal
position. Adequate amount of napthalene in the form of LLb bricks should be evenly
distributed on the shelves. If the record room smells of napahtalene, there will be
little danger of insects like books worms silverfish cockroaches, etc.

The bundles should be duste d once a day since dust cuts through paper fibres
and also forms nuclei for condensation leading to midew, etc. Apart from routine
daily, dusting, there should be special cleaning at least twice a year when the bundles

257
should be brought down on the floor, the shelves thoroughly cleaned with wet rag and
the bundles carefully dusted and replaced on the shelves.

This occasional handling will also minimise the chances of attacks by insects
and will also help to detect whether an attack is there.

A few precautions though obvious are sometimes neglected resulting in

irreparable loss. No smoking should be strictly enforced in the record room and any
other type of open fire should also be forbidden. No chemicals should be kept in the
record room. Necessary fire fighting equipment preferably of the gas type should
always be at hand. Eatables should be scrupulously avoided within the room as they
invariably attract vermins.

Access to the record room must also be limited to authorised personnel. An

efficient chargeout system should be introduced. Files should be issued only on
requisition by competent authority and register maintained for the purpose. Slips
should be inserted in the bundles indicating the “out and to whom” papers. Cases of
misplaced or lost fil es can be kept down if reminders or overdue papers are regularly
issued.

The office-in-charge of record room should be familiar with elementary

methods of repair. All folded pages must be flattened. Flattening can easily be carried
out with an iron, preferably electric so that the temperature can be controlled. Before
ironing, the paper should be slightly damped. Damaged papers should be repaired.
Thin tissue paper and destrine paste will be found useful for repair. The formula for
dextrine paste is given below:
Daxtrine 5 lbs
Water 10 lbs
Oil cloves 1 1 /2 ozs
Saffrol 1 1 /2 ozs
White Arsenic 2 1 /2 ozs
The paste is poisonous when taken internally but there is no danger in handling it.

A word about pastes, repair materials and inse cticides will not be out of place
here. The goods advertised by commercial firms may be effective or may prima faci
appear suitable, but may have deleterious effect on the durability of paper. For
example Gammaxene is a good insecticide but is harmful to paper; it is therefore
imperative that only those articles should be used which have stood the test of time or
have been scientifically proven to be harmless. Again if records by any chance become
soaked with water one tempted to expose them to sun or he at. This again is very
harmful. In such an emergency leaves should be gently separated and spread but in
the shade for drying. A reference for expert advice should be invariably made before
introducing any new methods.

The paste may be obtained from any of the following firms:

(i) Bengal Chemical and Pharmaceutical Works Let. 94, Chittaranjan Avenue,
Kolkata.
(ii) C.D.B., Agencies 17-1/55, Western Extension Area, Karol Bagh, New Delhi.
(iii) India Alkalies Ltd., 5 Gerstin Place, Kolkata.
2. National Archives of India gets supply of tissue paper from Deputy Comptroller
of Stationery and Printing, Kolkata.

3. Details of repairs, fumigation and other allied process as necessary in a record

office are not given here. It is felt that the problem for the department will not be so

258
acute as to necessitate these. In any case, some amount of training and experience is
essential to make full use of these techniques. If necessary, the Director, National
Archieves of India may be approached whenever guidance is wanted.

(Copy of CAG’s Letter No.1669 TAII/170 -70 dated 20th September, 1973, addressed
to the Accountant General, Tamil Nadu, Madras).

CHAPTER - XV
Buildings & Miscellaneous
259
Administrative approval to original works

15.1 The President is pleased to delegate to the Heads of Departments in

the Indian Audit and Accounts Department the power to accord
administrative approval to Civil Works relating to residential and non -
residential buildings to the extent indicated below: -

(i) Residential buildings Rs.10,000/- in each case.

(ii) Non-residential buildings Rs.20,000/- each case.
The exercise of the powers will be subject to the provisions of the
Central Public Works Department Code.
(GOI, MF,.(Dept. of Expdr.)LR.No.F.20(5) E.G.I /62 dt.5th December ,1962)

15.2 All proposals requiring the administrative approval of the

Government of India in the Department concerned, must be referred to
them by the Chief Engineer, CPWD.

(GOI. Deptt. of Labour, memo. No.A.W.68, dt.01.04.1940 communi cated with

CAG’s Endt.No.805..N.G.E. 206 -40, dated 29.04.1940)

Office accommodation:-
15.3 (i) The scales of the office accommodation admissible to various
categories of the Officers in the Government of India, are as follows: -
Officer drawing Rs.1,300 or more 23-00 Sq. Meters
Branch Officer (excluding AAO) 14-5 Sq. Meters
Technical staff (Draftsmen, Tracers estimates) 55-5 Sq. Meters
Ministerial Staff, AAOs, Clerks etc. 3-5 Sq. Meters
(ii) In addition 10% of the accommodation allowed for Minis terial staff is
admissible for records.
(iii) As the Accounts Officers will have to keep in store an exceptionally
large number of old documents, files and registers, for which
separate storage accommodation will be necessary, provision for this
should be made in the basements of the buildings or as separate
adjunct whichever is cheaper and suitable.
(iv) The entitlements of accommodation determined on the basis of the
above scales will further be subject to such ad -hoc cuts, as may be
imposed by Ministry from time to time. At present the overall
entitlement of Office accommodation of the Ministry are subject to
the following cuts.

Entitlement Percentage:-
Upto 2760 Sq. Meters 10%

260
More than 2760 Sq. Meters 15%
(GOI, Min. of WH, and WD OM.No.26/19/65, Accts II A, dt.26.05.66)
O.M.No.F.11(1) W:54, dated 20.1.1955.

Procedure to be observed in hiring accommodation: -

15.4 (i) It should normally be the duty of the CPWD to hire
accommodation required for public purposes in places where
that Department operates. If such accommodation cannot be
provided by the CPWD within a reasonable time consistent with
the urgency of needs of public service, Heads of Departments
are authorised to hire private accommodation at such places as
also other stations where the CPWD does not operate in
accordance with the principles subjoined below:
(ii) Private accommodation should normally be hired for Office
purposes only. Where, however, private accommodation of the
proper scale and according to the requirements of the Office
concerned is not available or due to any other special
circumstances, accommodation may be hired for Office -cum-
residence purpose it shall be incumbent (vide S.R. 312(I)) on the
officer sharing it and also his successors to occupy the residence
portion until an alternative accommodation is secured for office
alone.
(iii)Subject to the condition that the area occupied by the office is
not in excess by more than 10% of what is admissible under the
prescribed austerity scales (excluding bathrooms, lavatories ,
corridors, staircases, open terraces, tiffin room) and subject to
such hiring being in consultation with the CPWD or other works
department concerned and the rent being certified as
reasonable by them or any other appropriate authority, the
Heads of Departments are authorised to rent accommodation
required for public purposes within the limits specified below:
(a) For office: Up to Rs.7,500/- per annum in State Capital towns
and upto Rs.500/- per month in other places.
(b) For residence and other purposes: Up to Rs.300/- per annum.
(iv) Where combined arrangement is allowed to be made the
Officer sharing the accommodation shall occupy as much area
only as is surplus to office requirements but not in excess of
what is appropriate to his status according to the pr escribed
standards, subject to a variation up to 5% and pay rent on the
plinth area basis subject to a maximum of 10% of his
emoluments under FR. 45-A.
(v) Out-houses, if any, should be utilised for storage of stationery
261
 forms, old records or any other appropriate purposes. Where
this is not possible, these should be let out to members of MTS
Establishment and rent recovered from them under the rules in
force.

(vi) Water and Electricity charges shall be shared according to the

number of water taps and points and other service charges on
the basis of the rent payable by the Government and the Officer
concerned.

15.5 No officer who has been provided accommodation in a hired

building shall be entitled to house rent allowance and no rent may be
charged from an officer eligible for rent free accommodation.

15.6 Heads of Departments may rent accommodation up to the financial

limits specified above for a period not exceeding 5 years at a time.

15.7 All cases which do not satisfy the conditions mentioned above and
all cases where accommodation is rented initially for more than 5 years,
should be referred to the Ministry of Finance, through the administrative
ministry concerned for their concurrence.
(GOI, MF.(Works branch) OM No.F11 (1)w/54 dt.20.11.1955)

Religious structures on union government property: -

15.8 The procedure to be followed dealing with questions relating to
religious structures on Union Government property is prescribed in letter
No.Ms.115, dated the 12th April, 1934 from the Government of In dia,
Department of Industries and labour to the Heads of Departments,
subordinate to that Department.
(CAG’s Lr.No.1611-N.G.E. 472-38, dt.18th November 1938,)

Precautions against fire

15.9 (i) Before the office closes for the night the caretaker wil l go round
the office and see that no naked lights are in use and that there
is no accumulation of waste paper rags, etc., in any section; if
there is any, it should be removed to the waste paper room.
(ii) No lamps or candles may be used without glass s hades.
(iii) For sealing purposes, the services of the concerned MTS in the
Dispatch section should be utilised. Only a covered -in-lamp
should be used for melting wax. Matches should not be struck in
the Office except for the purpose of lighting a lamp as in sub-
paragraph (ii) above.
(iv) All rags etc., should be daily collected and deposited in rubbish
tin that is kept outside of the Office.
262
 (v) For use in time of emergency this Office has got fire
extinguishers and fire buckets. The buckets are di stributed over
the various parts of the Office and they should be kept always
filled with sand or dry earth or water.
(vi) None but safety matches should be allowed in any part of the
building.
(vii) Matches mush not be thrown on the floor after use.
(viii) should any fixture impede the extinction of fire, it should be
immediately cut or broken away.
(ix) Smoking should be strictly prohibited in sections.
(CAG’s Lr.No.2548 Admn. 338:50 of 05.12.1950)

Rules to be observed in case of an outbreak of fire:-

15.10 (i) Immediately on an outbreak of fire, notice should be given to
the Fire Officer concerned and an Alarm should also at once be
given by telephone to the Fire Brigade. For the purpose of
calling up the Fire Brigade the prescribed number pr inted on
the outer sheet of the telephone Directory should be dialed.

(ii) Pending the arrival of the police and fire engines every
endeavour should be made to confine the fire, by using the
extinguisher and sand in buckets to the best advantage by the
members of the office. As draughts of air will tend to increase
the fire all doors and windows which it is not necessary to use
for ingress or egress, should be closed and beginning as near
the seat of fire as possible all inflammable material should be
collected and removed to a place of safety.

(iii) Fire caused by ignited oil should be at once smothered by

means of the sand in the buckets kept for the purpose. All
movements should be carried out with the greatest possible
silence and rapidity and special care must be taken not to
crowd the passages and staircase.

A copy of these instructions should be displayed in conspicuous

place of the office.

Intimation of telephone numbers to the Comptroller and Auditor

General:-
15.11 OE section will furnish to CAG half-yearly a list of telephone
numbers of all IA&AS Officers in the form detailed below in the first week
of April and October each year.
Name Telephone
Designation of Office Telephone Residential
number

263
the post Number Residential address

(1) (2) (3) (4) (5)

(CAG’s Lr.No.156-GEI/16-76 post-I Dt.18.01.1976)

Responsibility of Government servants for losses to Government

15.12 The responsibility of Government servants for any loss sustained by
Government is indicated in Rule 37 of the General Financial Rules, 2005.
Any such loss should, therefore, be immediately reported by the Officer
concerned to the Principal Accountant General through his immediate
Official superior.
15.13 On the first March each year, a return on losses due to out -break of
fire sustained in the previous calendar year should be sent to the CAG.
(CAG’s Lr.No.44/17-59, dt.2.4.1959)
15.14 A report regarding the annual review for the period ending 31st
December in respect of continued retention of requisitioned properties,
should be sent by OE section to the CAG in the first week of January each
year.
(CAG’s Lr.No.123 NGE. III/21 -63, Dt.19.01.1963)

Calendar of returns of OE Section:-

15.15 Calendar of Returns shall be maintained by the AAO; Sections -I, II,
III & IV in the form prescribed in order to observe the due dates
prescribed for the various items of work. The Calendar with the actual
dates of completion of each item of work duly noted therein, should be
submitted to the Branch Officer weekly and to the DAG on the 3rd of each
month together with the monthly progress report.

Recreation Clubs :-
15.16 Departmental Recreation Clubs of Government servants functioning
in office premises have been exempted from payment of rent, water and
electricity charges. The sanction is effective from the date of occupation
of Government accommodation by the Recreation Clubs.
(GOI, Min. of WHS Memo. No.W.1123 4:55, dated 29.11.1955 received with
CAG’s. Endt.No.2449 NGE-III:217-55, dt.15.12.1955)

Occupation of departmental guest houses of the IA&AD :-

15.17 (a) The Guest Houses are directly under the Office in -charge of the
building in which they are situated or such other officer as may
be nominated by the Head of Department.
(b) Branch Officers of the Indian Audit and Accounts Department

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 may occupy the Guest House while on tour in their Official
capacity for a period not exceeding ten days at a time. The
period of ten days may however, be extended at a time with the
prior approval of the Head of the Department.
(c) No Officer is permitted to occupy the Guest Houses at his own
headquarters but when an officer of the Indian Audit and
Accounts Department is transferred to or from the station or is
returning from long leave to a station where there are Guest
Houses, he may occupy them for a period not exceeding seven
days, provided in the cases of Officers returning from long
leave and that the Guest Houses, are not required by any other
Officers of the Department on Government duty. The period of
seven days may, however, be extended with the prior approval
of the Head of the Department.
(d) Branch Officers who are on leave or who have retired from
service may occupy Guest Houses so long as those are not
required for Departmental Officers on tour in their Official
capacity. The Guest House so occupied will have to be vacated
at 24 hours notice if required by the departmental Officers on
duty.
(e) Applications for occupation of Guest Houses should ordinarily
be submitted to the Officer-in-Charge at least seven days prior
to the date on which the Guest Houses are required.
(f) In case there are two or more Officers requiring Guest Houses
for the same or overlapping period the accommodation should
be reserved for the officers strictly according to priority of
receipt of application irrespective of rank. In case where
requisitions are received at the same time from two officers for
the reservations of Guest House priority should be given to the
Assistant Accounts Officer.
(g)(i)Rent for the occupation of the Guest House should be charged
at 25% of the Daily Allowance the Officers are entitled to on
touring duties.
(ii)No additional charges will be levied for lighting and electric
fans etc., heating where necessary should be paid for
separately at the rates to be fixed by the Head of the
Department.
(ii)A day’s rent will be charged for the occupation of over 12
hours and up to 24 hours half a day’s rent will be charged for
occupation of 12 hours and less. When 2 or more officers on
duty occupy one room/unit in the departmental guest house at
one and the same time the rent will be recovered at the
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 following rates.
(a) When 2 officers share one room/unit 15% of D.A from
each;
(b) When more than 2 officers share one
room unit - 10% of D.A from each. No additional rent need
be recovered if family members are allowed to stay with the
touring Officers.
(iii) A register will be kept at the Guest Houses in which all the
Officers in occupation of the accommodation shall be required
to enter their names, designations, place of postings, address
etc., and date and time of arrival and departure and the rent
due and paid.
(h) (i) All officers are required to pay in cash without fail to the
Officer-in-charge the rent and other charges due before they
vacate the Guest House. Any case of failure on their part to do
so, should be brought to the notice of the Head of the
Department.
A note should be made by the Officer -in-charge in the
Register showing the date of credit of the amount.
(ii) The Officer-in-charge should also maintain the list of furniture
and other articles in the Guest House and a copy of it should be
displayed in the Guest Rooms.
(iii) All Officers occupying the Guest Houses shall be responsible for
any damage they or their servants may cause to the building
furniture, etc. No part of the Guest House should be used for
any purpose for which it is not intended.
(iv) The register maintained by the Officer-in-charge of Guest House
should be put up to the Head of the Dept. once a month. The
visits to the station for inspection purposes will also be sub ject
to scrutiny. The stock of furniture crockery etc., should also be
verified on 1st April every year.
(v) Any complaints regarding Government Houses should be
addressed to the Head of the Department.

(CAG’s Lr. No.1179 NGE -I/4771, dt.13th May 1971 and Letter No.1836-
NGE/47-71, dt.27.07.1971, received with CAG’s Lr.No.2169 NGE/47 -7).

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 CHAPTER XVI
Disaster Management Plan for the Offices under IA &AD.

16.1 Disaster Management plan and Guidelines for formulating Safety Norms for all the
Offices of IA & AD have been prepared and sent herewith for compliance. Heads of
departments are therefore requested to follow the instructions regarding Disaster
Management plan and Guidelines for formulating Safety Norms. Natural calamities are
the main cause for disasters as their potential to cause damage to human life and
property are very high. The probability of occurrence of natural disasters like
earthquake, drought, flood, cyclone, hail storm, avalanche, land slide, fire etc are based
on the geographical and seasonal factors affecting the location in which the Office is
located. These disasters could trigger fire hazards, diseases and cause damages to
essential support systems. In addition, negligence in using electrical appliances and
installations, security lapses, terrorist attacks etc could also end up in a disaster and
may effect the following aspects in any Office.
* Damages to the building
* Loss of human life
* Loss of records, files and other assets
* Loss of critical IT data relating to the Office.
16.2 The following actions are to be taken to handle such situations effectively.
1. Setting up of a Disaster Management Committee (DMC).
2. Assess to the probability of occurrence of a disaster and formulate safety
norms.
3. Establishing a ‘trigger’ mechanism to perceive and respond quickly to a
disaster situation to minimize the impact.
4. Handling of disaster situation effectively to bring in normalcy an to continue
the Official business.

16.3 Setting up of a Disaster Management Committee (DMC):

In order to face the situation arising out of any disaster like flood, earth quakes, fire etc.
Head of the Department(HOD) in each Office should constitute a four member
committee headed by the Group Officer in-charge of administration, preferably
including Branch Officer in-charge of Office management, Secretary to PAG, Welfare
Officer etc. This committee is responsible for coordinating with other Government
agencies dealing with disaster management for identifying preventive measures, for
assessing the vulnerability for a particular disaster and for handling emergency
situations. DMS will ensure installation of proper emergency management system
(EMS) for the Office by covering the following areas:
(i) Installation of suitable warning and security system.
(ii) Maintenance of uninterrupted communication.
(iii) Create awareness among the staff about DMP, preparedness, DO & DONT’s
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 during emergencies and relief measures.
(iv) Publishing contact address and telephone numbers of responsible authorities
namely Fire Department, Police, District Collector/Commissioner,
Meteorological Dept, Hospital etc.
(v) Conduct periodical inspections or safety audits to check the readiness of EMS.
(vi) Conduct mock exercises to ensure automatic activation of EMS in case of
emergency.
16.4 Risk assessment for the probability of occurrence of disasters and
formulation of safety norms:
The Disaster Management Committee is responsible for ascertaining the risks
that are prone to the Office, its properties and employees due to any disaster by writing
to various departments of Central or State Governments who are competent to do such
assessment. Accordingly preventive measures should be taken. The ‘Guidelines for
Formulating Safety Norms’ are given in page-3 Generally, IAAD Offices are highly
vulnerable to fire as it accumulates and stores huge quantity of Government records.
Therefore, an Office ‘specific fire safety norms (copy of the norms issued in CAG’s
Offices is enclosed for reference) should be prepared and circulated among the
employees and Officers.

16.5 Establishing a ‘trigger’ mechanism:

The primary objective of the ‘trigger’ mechanism is to perceive and to respond
to an emergency by undertaking immediate rescue or relief operation. This mechanism
envisages a quick response on receiving signals of a disaster happening or likely to
happen from various sources such as news papers, television, radio, police, security
personnel, NGOs etc. The warning messages should be quickly verified for its
authenticity and actions suitable for handling each type of emergency should be
activated. Therefore, Disaster Management Committee under the guidance of HOD
should evolve a proper ‘trigger’ mechanism and design disaster specific follow up action
based on the following guidelines.
i. Identify the disasters that are prone to the locality and install suitable signal or
warning mechanism to alert the employees.
ii. Security staff and caretakers could be designated as ‘trigger’ points and
should be authorised to use public address systems, fire alarms, sirens etc to
alert the staff and Officers.
iii. Security and housekeeping staff and Caretaker of the Office are to be
instructed to be vigilant to perceive any emergency and report to the
members of Disaster Management Committee to activate the EMS.
16.6 Handling of disaster situation to bring normalcy quickly:
Disaster specific preventive and remedial measures are to be planned well in
advance and the same should be widely published for creating awareness among all
employees and Officers. All activates required for the mitigation process are quickly

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to be activated by Disaster Management Committee simultaneously without loss of
time and the management of the event is visible on the ground. To ensure proper and
quick handling, the following actions are to be taken:-
i. List disaster specific remedial actions and specify job descriptions and
responsibility to staff and Officers of different levels.
ii. Quickly mobilize the trained security staff and volunteers to handle
emergencies once the ‘warning or signal’ is on. Evacuate employees and
Officers quickly from the Office premises without any delay.
iii. Involve other Govt. agencies viz. Fire Dept, Police, District Collector/
Commissioner, Hospitals etc. for emergency handling without any delay.
iv. Develop alternative contingency plans as back up.
v. Keep first aid kit ready in the welfare cell.
vi. Device continuity plans ready for quickly restoring normalcy.
Guidelines for Formulating Safety norms:
IA & AD Offices are generally prone to localized hazards due to fire, electrical
shock, water contamination, collapsing of buildings, thefts etc. CPWD is primarily
responsible for installation of fire fighting installations, water tanks, run-off systems
and electrical facilities in the Government buildings. In private buildings, such
systems are provided by the owner of the premises or by the Office itself. Head of the
Dept. should ensure installation of proper EMS suitable for handling localized
disasters that would safeguard human life and Office properties. Disaster
Management Committee of each Office should formulate safety norms to handle
different types of disasters based on the following guidelines.
* Prepare ‘DOs’ and ‘DONTs’ to handle emergency situations.
* Create awareness among the employees on the procedure for using fire
fighting gadgets and other safety devices by giving wide publicity through
circulars, sign boards, notices etc.
* EMS such as fire fighting equipments, sirens, sensors, security systems etc
provided in the buildings should be adequate and properly maintained.
* Sand in big containers should be placed at suitable and easily accessible
places in the building.
* Security staff are imparted proper training to handle the fire gadgets and for
evacuating the employees from the fire affected area.
* Proper coordination should be maintained with Fire Dept., Police and hospitals
of the local area.
* The structural strength of the Office buildings should be assessed by CPWD
or other experts periodically to assess the risk of collapsing of the building.
* Preventive measures should taken against collapse, electrical shock, fire etc.
based on the vintage of the building, electrical wirings and fittings.
* In case of Offices located in the seismic zones and flood affected area, the

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 indication or warning signals if any, given by the Metrological dept., or any
other
agency are to be taken seriously and ‘trigger’ mechanism should act.
* Working networks of similar nodal agencies may be identified for quick
implementation of the rescue programme.
* For safe-guarding important files and records, back up copies in CDs should
be created and stored separately. Microfilming could be considered for
archiving permanent records that are very important.
* For IT infrastructure, any one of the internationally accepted best practices
for DMP could be adopted in addition to the BCP guidelines given in
“Information system Security Handbook for IA&AD”.
These guidelines are illustrative and not exhaustive. Therefore, other relevant
factors if any, specific to the Office may be taken into consideration while
formulating the safety norms. Disaster Management Committee should conduct
safety audit once in a quarter and take corrective action if needed.
HOD should monitor DMP through Calendar of Returns.

16.7 Fire Safety Measures

The Officers and staff of our Office are requested to be aware of the following
fire safety measures to take care of any emergency. Both the buildings of our Office
are fully equipped with modern fire fighting equipments provided by CPWD as well as
by Administration. ABC type cylinders are fitted in Officer’s chambers, Sections and in
corridors of each floor. Sand in big containers is also placed opposite to lifts in Annexe
Building and also in corridors of the Main building. Fire alarms are also installed in the
corridors. Officers and staff are requested to be aware of the locations personally and
in case, the fire safety gadgets are not found in their respective work places, kindly
contact the undersigned. In order to tackle any emergency due to fire, the following
instructions may please be followed:
DOs
1. Please alert other colleagues and use the fire alarm.
2. Please check whether the Fire Extinguishers are placed in your Room/Hall or
not.
3. Please be aware of the procedure for using the ABC Cylinder placed in your
rooms/Hall. (Detailed instructions are given in the cylinder itself).
4. Please call the Caretaker on EPABS No.222 or Sr. A.O. (GS) on NO.299.
5. Please call the Hyderabad Fire Service on 101.
6. Please put of the main electrical switch.
7. Please leave your Room/Hall immediately through the stair case.
8. Please inform Sr. A.O. (GSS)A.0.(Welfare)/Caretaker if any unclaimed packets
lying in room/hall.

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 9. Please switch off all electrical (especially A.Cs) points while leaving your
room/hall as a matter of routine.
DON’Ts
1. Please don’t use the lift.
2. Please don’t keep papers/files and other materials near the electrical
switches or sockets.
3. Please don’t try to repair the switches and sockets yourself.
4. Please do not wait to collect your possessions in emergency situation.
5. Please never hide yourself in any room or in a cupboard.
6. Please do not smoke and light match box inside the Office premises.
(Authority: Circular No.131-Estates/22-2004 dated.22.09.2004).
(iii) Recreational Cultural and Community activities:
a. Encouragement to players for participation in games etc., arrangements for
matches and tournaments.
b. Encouragement to persons possessing talent in Music, Dramatics, Art, Literary
and other Cultural Activities, and participation in the arrangements for
variety Entertainments, Dramatic Performances, Art Exhibitions, Kavi
Sammelans, Mushairas, Debates and publication of Office magazine etc.
c. Arrangements for ‘get together’ and picnics.
d. Liaison with Recreation club, Co-operative store, credit society. House Building
society etc.
e. Public Relations.
(Authority: CAG’s No.351-NGE III/114-75 dated.23.2.1976 as amended in letter No. 3534-
NGE.II/114-NGE III/75 dated,20.7.81 and No.3792-NGE I/78-80 dated.4.11.88).

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