ACCOUNTS MANUAL

1. GENERAL other Government of India’s orders

Authoritative rules for the
receipt, custody and disbursement of
Government money and for maintenance
of their accounts are contained in the
Central Government’s Accounts Code,
General Financial Rules, Central
Treasury Rules, Delegation of Financial
Powers Rules, Civil Accounts Manual,
DDOs and Head of Offices Manual, and
Receipt and Payment Rules. The pay
and allowances, reimbursement of
Medical Claims, Children Education
Allowance, Tuition Fee, Leave,
Pensions, etc., are regulated by the
relevant provisions of the Fundamental
and Supplementary Rules, the Central
Civil Service (Leave Rules) 1972,
Central Reserve Police Force Rules
1955, Central Services (Medical
Attendance) Rules 1944, Central Civil
Service (Pension Rules) 1972, New
Pension Scheme for Central Government
Staff (effective from 01/01/2004) and
issued on the subject from time to time.
It is essential for all Gazetted Officers
and members of the Ministerial Staff to
be familiar with the provisions of these
rules. Such rules on these subjects are to
be found in this Chapter where they are
not merely supplementary or
explanatory, have been reproduced from
the above quoted Manuals for
convenience and emphasis. These
Rules, however, do not override the
provisions of the Rule Books and
Manuals referred to above and should
not be quoted against them.
2. HEAD OF OFFICE AND
DRAWING AND DISBURSING
OFFICER (DDO).
(i) The following officers shall
normally be the Head of Office of the
units/Establishment as indicated against
each :-

Sl.
Designation of the H.O.O. Name of the Office
No.
1. DIG (Adm) Dte Directorate General
2. DIG (Adm) Zone Special DG / Addl. DG Zone
3. DIG (Adm) IG Offices / ISA, Mt. Abu / CRPF Academy
Kadarpur
4. DIG DIG Range Offices
5. DIG Group Centres / CWS
6. Commandant Bn Bn Office – GD/Signal/RAF/Mahila/CoBRA
BNs/SDG
7. IG (Medical) 100 Bedded CH
8. DIG (Medical) 50 Bedded CH
9. DIG / Principal RTCs
10. DIG / Principal CTCs including CTC (T & IT)
11. DIG CIAT Schools

(Note : However, the Head of Department shall have the power

1
 to declare any GO (other than
those mentioned above) as Head
of Office under Rule 14 of the
Delegation of Financial Powers
Rules, 1978).
(ii) The Head of Office shall also be
the Drawing and Disbursing Officer in
respect of his / her Unit / Establishment
provided that DIG, GC will be the
Drawing and Disbursing Officer for the
GC as well as the duty Bns attached to it.
(iii) The Commandant / Second-in-
Command / Deputy Commandant in
GC / Training Institutions and Second-
in-Command and Deputy Commandant
in Bns, when appointed to perform the
Current Charge Duties of DIG /
Principal or Commandant, in addition to
their own duties and declared as Head of
Office (as the case may be), will exercise
administrative and financial powers
vested in the full-fledged incumbent of
the post. But, he/she cannot exercise
statutory powers, whether these powers
are derived directly from an act of
Parliament, e.g., Income Tax (Act) or
Rules, Regulations and By-laws made
under various articles of the Constitution
(e.g., Fundamental Rules Classification,
Control and Appeal Rules, Civil Service
Regulations, DFPRs, etc.)
(iv) The Head of Office may
authorize any Gazetted Officer serving
under him / her to sign a Bill or Order on
his / her behalf, and communicate the
names and specimen signatures of such
officer to the PAO / RPAO CRPF /
Disbursing Office(s) / Bank(s)
concerned. This will not, however,
relieve the Head of Office in any way, of
his / her responsibility for the accuracy
of the Bill(s) or for the disposal of the
money received in payment.
2
(v) It is not permissible to declare at
a time more than one Gazetted Officer as
Head of Office in respect of same office.
However, that would be permissible, if
the Establishments are distinctly separate
from one another.
(vi) The Head of Department may, by
Order, authorize to the extent
permissible under the Rules, any
Gazetted Officer serving under him / her
to take decisions in respect of any
matter(s) specified in Schedule II to VII
of the DFPRs 1978 read with the Hand
Book on DFPRs to various authorities in
CRPF, issued by Finance Directorate, to
such extent as may be mentioned in that
Order. The Head of Department shall,
however, continue to be responsible for
the correctness, regulatory and propriety
of decisions taken by the Head of Office
or the Gazetted Officer so authorized.
3.1 RESPONSIBILITY OF THE
HEAD OF OFFICE.
(a) The Head of Office, in charge of
a particular CRPF Office / Unit is
responsible to carry out the main
functions as per the directions of the
GOI / MHA and DG, CRPF.
Government have framed various Rules /
Regulations and the DG CRPF issues
various instructions, from time to time,
on different items of administration of an
Office including Accounts. According
to these Rules and Instructions, the
primary responsibility of preparation of
Budget Estimates, Control of
Expenditure, Maintenance of Accounts,
looking after all Service matters of the
staff, Maintenance of Discipline and
Decorum in the Office, Purchase of
Stores, etc., is entrusted to the HOO. In
order to carry out his / her functions,
HOO is also given the required powers
both financial and administrative.

(b) An Office / Unit is considered as
efficiently run, if all the Rules /
Regulations framed by the Government
and instructions issued by DG, CRPF
connected with Regulation of
Expenditure, Maintenance of Accounts,
Staff matters and General
Administration are followed strictly, in
accordance with various provisions
contained therein, by the HOO. Hence,
it is essential for the HOO to have
adequate knowledge of the basic
provisions of various Rules viz., Central
Treasury Rules (CTR), CRPF Act &
Rules, General Financial Rules,
Delegation of Financial Power Rules
read with the Hand Book on Delegation
of Financial Powers authorised to
various functionaries of CRPF, Central
Government Account Receipts and
Payments Rules, Fundamental and
Supplementary Rules, CCS (CCA)
Rules, CCS (Conduct) Rules, CCS
(Leave) Rules, CCS (Pension) Rules and
also New Pension Scheme for Central
Government Staff, GPF Rules, TA /
LTC / HBA Rules, various CRPF
Manuals/Standing Orders & Circular
Orders, etc. For appropriate application
of various provisions of all the Rules /
Instructions and thereby efficiently
running his / her Office, the HOO is
assisted by other subordinate Officers
and staff.
(c) The Head of the Office shall be
fully responsible for the correct and up-
to-date maintenance of the accounts in
his / her Unit / Establishment. He / She
may authorize, at his / her discretion and
subject to such limitations as may be
considered necessary, the next senior
most GO / Commandant (Staff) / 2-I/C
or any other GO serving under him / her
to accord sanction for incurring petty
3
contingent expenditure. He / She may
also delegate his / her duties as
prescribed in succeeding paras to the
next senior most GO or Commandant
Staff or 2-I/C or any other GO. But it
will not amount to a formal re-delegation
of the powers vested in him / her as the
Head of Office and he / she will continue
to be responsible for the correctness,
regularity and propriety of all sanctions
issued and duties performed by the next
senior most GO / Commandant Staff / 2-
I/C and any other GO authorized to do
so on his / her behalf.
(d) When the Head of Office is
absent from Headquarters, his / her
duties will be performed by the next
senior most Gazetted Officer available.
The accounts must, however, be checked
as soon as possible by the Head of the
Office on return and the result of the
checking will be recorded in the Cash
Book and Contingent Register.
3.2 RESPONSIBILITY OF
DRAWING AND DISBURSING
OFFICER
(a) The DDOs will prepare and
submit the bills for payments to their
accredited PAO. Now that all
disbursements in CRPF is to be made
through Electronic Clearance System
(ECS) by PAO, the DDOs will be
required to keep close watch on getting
the payment of the bills so submitted to
PAO, in the Bank accounts of the
concerned.
(b) All DDOs in CRPF, i.e.,
Battalion Commandants, DIsG Group
Centre / Range / Training Institutions /
Hospitals & Other Establishments and of
Sector / Zonal HQrs have been allotted
permanent Code Numbers by Finance
Branch of Directorate General, CRPF.
(c) Duties as regards maintenance
& rendition of Accounts
(i) The Drawing & Disbursing
Officer shall see that proper accounts of
the receipts and expenditure, as the case
may be, are maintained in such form as
may have been prescribed for the
financial transactions with which he /
she is concerned and tender accurately
and promptly all such accounts and
returns relating to them, as may be
required by the Government, Controlling
Officer or Accounts Officer, as the case
may be. [Rule 75 of GFRs also refers]
(ii) He / She is also personally
responsible for the correct maintenance
and timely rendition of accounts or
returns in respect of public funds
handled in his / her office. [Rule 190 (1)
of GFRs also refers]
(d) Specimen signatures of DDO
signing cheques, etc.
Every Government Officer who
is authorised to (i) sign or countersign
bills and (ii) draw cheques, shall send
specimen of his / her signatures to PAO
CRPF, Group Centre (in case of DDOs
of attached Bns to that Group Centre)
and his / her Bank branch concerned;
duly attested by the relieving officer or
through some superior officer whose
specimen signature is already available
with the PAO CRPF, Group Centre and
Bank Branch concerned. When such an
Officer makes over charge of his / her
office to another, he / she shall likewise
send a specimen of the signature of the
Relieving Officer to PAO CRPF, Group
Centre (in case of DDOs of attached
4
BNs to that Group Centre) and Bank
branch concerned. [Rule 51 of CGA
(R&P) Rules also refers]
(e) Security Deposits by Govt.
servants handling cash
The Drawing & Disbursing
Officer shall see that, every Government
servant, who actually handles the cash
shall be required to furnish security, for
such amount as may be prescribed and to
execute a security bond setting forth the
conditions under which Government will
hold the security and may ultimately
refund or appropriate it. [GFRs Rule
275(1) also refers]
NOTE:- 1) The security to be
taken from a Government servant should
be normally in the form of a Fidelity
Bond from a Nationalized Insurance
Company or in Cash / Post Office
Savings Bank Pass Book(s). [Rule 275
of GFRs also refers]
2) In cases where security is
furnished by way of a Fidelity Bond (in
Form GFR 31), the DDO shall see that
the Government servant pays the premia
necessary to keep the Bond alive, for
which the Government servant shall
submit premium receipt and renewed
Fidelity Bond in time. If he / she fails to
submit the Premium receipt and renewed
Fidelity Bond, he or she shall not be
allowed to perform the duties of the post
and shall be dealt with in accordance
with prevailing Rules / Regulations and
Terms of his / her appointment to such
post. [GFRs Rule 275 (3) also refers]
3) The amount of security to be
obtained from the Government servant
shall be determined on the basis of
actual cash handled which shall not
include account payee Cheques and
Drafts. [GFRs Rule 275 (2) also refers]
4) A Government servant who is
officiating against the post of another
cash handling Government servant shall
be required to furnish the full amount of
the security prescribed for the post.
[GFRs Rule 275 (4) also refers]
However, submission of such a security
may be exempted if the circumstances
warrant such exemption provided that :-
(i) DDO is satisfied that there is no
risk involved;
(ii) such exemption is granted only
in the case of Permanent
Government servant; and
(iii) the period of such officiating
arrangement does not exceed
four (4) months.
5) To safeguard fully the interests
of the Government, the Fidelity Bond
taken from a Government servant should
be retained permanently by the Head of
Office, even after he / she vacates the
post. [GFRs Rule 277 also refers]
6) Fidelity Bonds, Security Bonds
and Agreements should be kept in the
safe custody of the Head of Office, so
authorised to accept security on behalf of
the Government, under Rule 275 (1) of
GFRs.
(f) Instruction for handling cash
by DDO
(i) The Drawing & Disbursing
Officer shall ensure that, except where
otherwise specifically authorised,
Government money is kept in Strong
Treasure Chests secured by two locks of
different patterns and the keys of one
lock shall be kept apart from the keys of
5
the other and in the custody of a
different person wherever practicable.
The Treasure Chest will have two Inner
Chests, one in charge of the Cashier for
keeping Government moneys and the
other incharge of Subedar Major /
Inspector of the Unit / Establishment
concerned for keeping Regimental
moneys. (It would, however be proper
that the Cash Chests are embedded in an
inner wall of the room of the Quarter
Guard of the Unit / Establishment
concerned).
(ii) The keys of the respective Inner
Chests will be kept by the Cashier and
the Subedar Major/Inspector. The
Treasure Chest shall not be opened
unless the Accounts Officer, the Subedar
Major / Inspector and the Cashier being
the custodians of the keys are physically
present. The record of Opening and
Closing of the Treasure Chest will be
maintained by the Accounts Officer in
prescribed format as given at Para 5 (b)
(vii) of this Manual and kept in the
Quarter Guard under custody of Guard
Commander.
(iii) Duplicate keys of the
Departmental Treasure Chest should be
placed in separate sealed covers and
lodged with Head of Office / Officer of
higher rank than the custodian of the
Chest. A Duplicate Key Register should
be maintained indicating the authorities
with whom they are lodged. In April
every year, the duplicate keys must be
examined and returned under fresh
sealed covers to be kept by the Officer
so authorized and a note endorsed in the
Duplicate Key Register that “the
duplicate keys have been inspected and
found intact and genuine and kept under
the custody of the authorised officer”.
[Note 4 below Rule 13 of CGA (R&P)
Rules also refers]
(g) Maintenance Cash Book
(i) The DDO / HOO will ensure that
all monetary transactions in his / her
office are entered in a cash book in the
prescribed form. The other important
instructions mentioned in the ensuing
paragraphs should be observed in this
regard.
(ii) The Cash Book should be
maintained in form GAR 3/TR 4. It
should be bound and its pages machine-
numbered. Before bringing a Cash Book
into use, the DDO / HOO should ensure
that the numbers of pages have been
counted and a Certificate of Count
recorded on the first page of the Cash
Book. [Rule13 (i) and Note 2 below
Rule 13 of CGA (R&P) Rules refer].
(iii) All monetary transactions should
be entered in the cash book as soon as
they occur and be attested by the DDO /
HOO in token of such check. [Rule 13
(ii) of CGA (R&P) Rules refers]
NOTE:– “Account Payee Cheques''
issued by the PAOs in favour of
Government servants and third parties,
being payable only to the parties, need
not be entered in the Cash Book. The
delivery and acknowledgements of such
cheques should, however, be watched
through a separate “Crossed Cheques
and Bank Drafts Register”. [Exception
(a) below Rule 13(ii) of CGA (R&P)
Rules refers]
(iv) The Cash Book should be closed
regularly and completely checked. The
DDO / HOO should himself / herself get
the totaling of the Cash Book verified or
6
have this done by some responsible
subordinate other than the writer of the
Cash Book and initial it as correct. [Rule
13(iii) of CGA Rule (R&P) refers]
(v) At the end of each month, the
DDO / HOO should verify the cash
balance in the Cash Book and record a
signed and dated Certificate to that
effect. In case, such verification of the
balance is not possible on the last
working day due to disbursement of
salary, the cash verification may be done
on the first working day of the next
month before any transaction arises on
that day. [Rule 13 (iv) of CGA(R&P)
Rules]
NOTE :- The monthly verification of
cash should be supplemented by a
surprise check of cash by some
responsible official to be nominated by
the Head of Office / DDO. Surprise
check should also invariably be done by
HOO.
(vi) When Government money in the
custody of a Government Officer are
paid into Government account in the
accredited bank, the DDO / HOO
making such payments should compare
the Bank's receipt on the paying in-slip /
challan with the entry in the Cash Book
before attesting it, and satisfy himself /
herself that the amount has been actually
credited into the Bank. [Rule 13 (v) of
CGA (R&P) Rules]
(vii) An erasure or overwriting of any
entry once made in the Cash Book is
strictly prohibited. If a mistake is
discovered, it should be corrected by
drawing the pen through the incorrect
entry and inserting the correct one in
red ink between the lines. The DDO /
HOO should ensure that every such
correction has been attested by the himself / herself, may be entrusted to a
Accounts Officer with his / her dated subordinate Gazetted Officer (normally
initials invariably. [Rule 13 (vi) of CGA 2 I/C or DC) nominated for the purpose,
(R&P) Rules] by the Head of Office. [Note 1 below
Rule 13 of (R&P) Rules refers]
(viii) A Government Officer who
handles Government money should not, 2) In the case of large receipts, a
except with the special sanction of the register of valuables (GAR 5) as
Head of the Office, be allowed to handle prescribed in Note 3 below Rule 13 of
also in his / her official capacity, money CGA (R&P) Rules may be maintained.
which does not belong to the
Government. Where under any special (ix) To fetch or carry cash should
sanction, a Government Officer deals always be done through atleast a
with both Government and non- responsible Subordinate Officer of some
Government money in his / her official length of service and proved
capacity, the Government money should trustworthiness, under proper escort /
be kept in a Cash Box separate from the guard. [Rule 13 (viii) of CGA (R&P)
non-Government money and the Rules]
transactions relating to the latter should
be accounted for in a separate set of
Cash Books and be kept entirely out of 4. CONTROLLING OFFICER
the Government account. [Rule 13 (vii)
of CGA (R&P) Rules] (i) The following Officers shall
exercise the powers of Controlling
NOTE: 1) The duties under Officer :-
paras 3.2 (f) (i) to (viii) above required
to be performed by the Head of Office
SL. Designation of Controlling Govt. Servants/Class of Govt. Servants
NO. Officer Controlled
1 DG Spl. DG / ADG (HQrs) & Zone / IsG / FA /
Director ISA / CRPF Academy / (Med)
2 IG (Adm), Dte. Genl. DIsG posted in Dte / Dy. FA
3 IsG Sectors DIsG of Sectors HQr / Range / GC / RTCs /
CTCs / Principals of CIAT Schools
4 IsG / Directors ISA / CRPF DIsG of ISA / CRPF Academy
Academy
5 IG (Communication) DIG of CTC (T & IT) / DIG (Signal) Range
6 DIsG (Adm), ISA / CRPF All GOs upto the level of Commandant and
Academy NGOs of ISA / CRPF Academy
7 DIG (Communication) Commandants of Signal Bns
8 Range DIsG Commandants of Bns of the Range.
9 DIG (Adm), Dte. Genl. GOs upto the rank of Commandants / AC (Min) /
ADs / JADs / AOs / PRO and all NGOs of Dte.
Genl.
10 DIsG / Principal CTCs, RTCs, All GOs and NGOs of their Establishments /
CTC (T & IT) and CIAT Institutions.

7
 Schools
11 DIsG (Adm) of Zonal / Sector
Hqr.
12 DIsG, GC
13 Commandant BNs including
SDG
(ii) The Head of Department, who
will be his/her own Controlling Officer,
may declare any Gazetted Officer other
than those mentioned above to act as
Controlling Officer in respect of a
Government Servant or Class of
Government Servants.
(iii) The duty of Controlling Officer
is defined in Supplementary Rules, 195.
Controlling Officer shall exercise every
care and scrutiny and shall satisfy
himself / herself about the correctness
and genuineness of the claims before
signing or countersigning any bill,
observe any Subsidiary Rules or Orders
which a competent authority may make
for his / her guidance, and, satisfy
himself / herself that where the actual
cost of transporting personal effects is
claimed under the Rules, the scale on
which such effects were transported was
reasonable; and to disallow any claim
which in his / her opinion does not fulfil
the condition. In respect of claims for
transporting personal effects, he / she
shall also scrutinize the details and
satisfy himself / herself that the claim is
reasonable. The Controlling Officer
shall also carefully scrutinize and satisfy
himself / herself that the cases of
sanction of Transport Allowance in
respect of his / her subordinates are
genuine.
(iv) The Group Centre shall be
treated as Headquarters of the Group
Centre and the Battalions attached to it
8
All other GOs and NGOs posted in Zonal / Sector
HQr Office.
All GOs and NGOs posted in GC
All GOs and NGOs posted in Battalion / SDG.
to determine admissibility of TA / DA
on tour / transfer, training, etc., under the
provisions of Supplementary Rules and
Rule 46 of the CRPF Rules, 1955. The
Headquarters of Training Institutions
and other Offices (i.e., DG / Spl. DG /
ADG / IsG and DIsG Offices /
Institutions) are in places of their
location, as approved by the Government
of India.
5. RESPONSIBILITY OF
ACCOUNTS OFFICER
(a) The 2-I/C or in his / her absence
the senior most Deputy Commandant in
a duty Bn and Commandant or in his /
her absence a Deputy Commandant as
designated by DIG in a GC / Range /
Establishment / Institution / Office will
normally be the Accounts Officer in the
Unit / Establishment concerned. Where
no such post is either sanctioned or lying
vacant despite sanction, an officer of the
equivalent rank, if available and if not
any other Gazetted Officer may be
detailed as Accounts Officer by the Head
of the Office.
(b) Without any prejudice to the
overall responsibility of the Head of
Office, the Accounts Officer will be
incharge of the Accounts Branch and
will supervise all transactions of the
Govt. and Regimental accounts. In
addition to the duties mentioned in
different paras of this Chapter, he / she
will perform the following duties :-

(i) He / She will examine the Cash
Book punctually on the day following
that for which the accounts are written to
see that the totals are correct, that all
sums received and drawn have been
properly shown on the credit side of the
Cash Book and that no payment /
remittance has been made without due
authority.
(ii) He / She will initial all existing
Credit Orders issued so far / Receipt
Vouchers / Advice Slips, wherever
applicable, on the front at the bottom
right corner after comparing them with
the Cash Book.
(iii) He / She will initial the two
classification columns on the receipt and
payment sides of the Cash Book for each
item and sub-item after examining the
payee’s receipt and seeing that the whole
sum shown is properly accounted for.
(iv) He / She will mark each credit
page with the letter ‘A’ and his / her
dated initials when all the items on the
page have been fully disbursed and
adjusted.
(v) He / She will see that the sum in
the Cash Book do not un-necessarily
exceed the Accountant-cum-Cashier’s
security that it is kept down to the lowest
possible limit and that it agrees with the
Cash Book.
(vi) (a) The Accounts Officer shall
ensure that Government money is kept in
Time of Time of
Sl. No. Date
Opening Closing
(1) (2) (3)
Strong Treasure Chests, consisting of
one Outer Chest secured by two locks of
different patterns and the keys of one
lock shall be kept apart from the keys of
the other and in the custody of Accounts
Officer himself / herself and the Cashier;
and two Inner Chests, one in charge of
the Cashier for keeping Government
moneys and the other incharge of
Subedar Major / Inspector of the Unit /
Establishment concerned for keeping
Regimental moneys.
(b) The keys of the respective Inner
Chests will be kept by the Cashier and
the Subedar Major/Inspector. The
Treasure Chest shall not be opened
unless the Accounts Officer, the Subedar
Major / Inspector and the Cashier being
the custodians of the keys are present.
(c) The Accounts Officer will keep
the keys of the inner Chest with him /
her when the Cash balance exceeds the
amount of Security of the Cashier.
(vii) The Treasure Chest will be kept
secured under a proper guard in the
Quarter Guard of the Unit /
Establishment concerned. The opening
and closing of the Treasure Chest will be
chronologically recorded in the
“Treasure Chest Opening and Closing
Register”, with dated initials of the
Accounts Officer, Subedar
Major/Inspector, Cashier and the Guard
Commander of the Quarter Guard, every
time the Chest is opened / closed; in
following format :-
Initial of Initial Initial Initial of
Guard of SM of Accounts
Commander / Insp Cashier Officer
(4) (5) (6) (7) (8)
9
(viii) Duplicate keys of the
Departmental Treasure Chest should be
placed in separate sealed covers and
lodged with Head of Office / Officer of
higher rank than the Accounts Officer /
Custodian of the Chest. A Duplicate
Key Register should be maintained
indicating the authorities with whom
they are lodged.
(c) Maintenance Cash Book
(i) The Accounts Officer shall
ensure that all monetary transactions are
entered in the Government Cash Book in
prescribed format. The other important
instructions mentioned in the ensuing
paragraphs should also be observed in
this regard.
(ii) The Government Cash Book will
be maintained in form GAR 3 / TR 4. It
should be bound and its pages machine-
numbered. Before bringing the Cash
Book into use, the Accounts Officer
shall ensure that the numbers of pages
have been counted and a Certificate of
Count recorded under his / her full
signature with date, on the first page of
the Cash Book.
(iii) All monetary transactions should
be entered in the Cash Book as soon as
they occur and be attested by the
Accounts Officer, with his / her dated
initials.
(iv) The Cash Book entries should be
scrutinized and checked regularly by the
Accounts Officer. He will also cross
check and satisfy himself / herself that
the totaling in the Cash Book done by
Cashier and Supervisory Staff, are
verified and found to be correct.
10
(v) At the end of each month, the
Accounts Officer should physically
check the cash balance as drawn in the
Cash Book and record a signed and
dated Certificate to that effect.
NOTE :- In addition to such monthly
physical checking of cash balance,
surprise check of cash by the Accounts
Officer should also be carried out, at
irregular intervals.
(vi) The Accounts Officer will cross
check entries made in the Government
Cash Book by the Cashier with the
relevant Advice Slips / CRPF 60 / TR 5 /
Bank's receipt on the paying in-slip /
challan and payment vouchers /
disbursement details, before attesting it
with dated initials, and satisfy himself /
herself that the amount(s) has / have
been actually credited into the concerned
Bank account(s) / paid to the correct
Payee.
(vii) Any erasing / overwriting of an
entry once made in the Cash Book is
strictly prohibited. If a mistake is
discovered, it should be corrected by the
Accounts Officer by drawing the pen
through the incorrect entry and
inserting the correct one in red ink
between the lines.
(viii) To fetch or carry cash should
always be done through atleast a
responsible Subordinate Officer of some
length of service and proved
trustworthiness, under proper escort /
guard. [Rule 13 (viii) of CGA (R&P)
Rules]
6. CASHIER SECURITY AND
CASH HANDLING ALLOWANCE
(i) SI/ASI (Min) appointed as
Cashier, will be required to furnish
adequate security as detailed in clause
(ii) below. The security should normally
be in the form a Fidelity Bond from
Nationalized Insurance Companies /
Cash / Post Office Savings Bank Pass
Book(s). Where the security is furnished
in the form of Cash, the Security Bond
should be executed in Form GFR 30. In
cases where security is furnished in the
form of a Fidelity Bond in Form GFR
34, the Security Bond should be
executed in Form GFR 31. The security
furnished by the Cashier shall be
scrutinized and accepted by the Head of
Office. The detailed instructions on the
subject as contained in Rule 9 (25) and
GOI Order No. 6 to Appdx-8 of FR and
GFRs 275 (1) to 275(4) will be strictly
adhered to.
(ii) The amount of security shall be
as under which may be increased or
decreased for reasons to be recorded in
writing by DG, CRPF :-

Sl. No. Amount of Cash Handled per month Amount of Security Deposit
1 Up to Rs. 75,000/- Rs. 3,000/-
2 From Rs. 75,000/- up to Rs. 2,00,000/- Rs. 5,000/-
3 From Rs. 2,00,000/- up to Rs. 5,00,000/- Rs. 10,000/-
4 From Rs. 5,00,000/- up to Rs. 10,00,000/- Rs. 20,000/-
5 From Rs. 10,00,000/- up to Rs. 25,00,000/- Rs. 30,000/-
6 From Rs. 25,00,000/- up to Rs. 1 Crore Rs. 50,000/-
7 Above Rs. 1 Crore up to Rs. 5 Crore Rs. 75,000/-
8 Above Rs. 5 Crore Rs. 1,00,000/-

(iii) The Cash Handling Allowance as
prescribed by the Govt. from time to
time will be sanctioned by the Head of
Department on receipt of proposal from
the Head of Office.
proposal to authorize the new incumbent
to draw the Cash Handling Allowance
will be submitted to the Head of
Department for his / her sanction as and
when necessary.

(iv) The amounts disbursed through 7. CHARGE NOTE

Bank Drafts / Cheques, etc., will not be
reckoned while calculating the average
of monthly cash disbursed.
(v) The proposal will normally be
initiated in the month of April every year
and will be accompanied with a
Certificate from the Head of Office that
the incumbent has furnished adequate
security which has been accepted by him
/ her.
(vi) In case the old incumbent, to
whom Cash Handling Allowance has
been sanctioned, is transferred out, fresh
As soon as charge of an Officer
changes hand, the incoming Officer
should send a detailed report within two
months of taking over charge, about
state of accounts, all records and all
Govt. properties found by him / her.
Such report shall be made to the
immediate Senior Officer, i.e.,:-
(a) DIsG in Dte to the IG Adm/Addl.
DG.
(b) DIsG GC / Range to the IG.
(c) DIsG / Principal / Commandant /

11
 CMO to Sector IG / IG (Trg /
Comn) / DIG (Range / Comn
Dte) / Dir. (Medical)
(d) 2-I/C, Dy. Comdt., Astt. Comdt.,
Coy Comdr., MO to the DIG in
GC / Estt and Comdt., in a Duty
Bn, Signal Bn and SDG.
(e) AC (Min) / AD / JAD / Adm.
Officer / SM (M) / Insp (M) to
the Head of Office concerned.
7.1 If such Charge Note is not
received within the prescribed time limit
of two months, the next senior officer to
whom the Charge Note is required to be
sent should call for the same from the
Officer concerned.
8. TREASURE CHEST
(a) Each Unit / Establishment will
have a Treasure Chest, which will be
kept in the Quarter Guard or at any other
place provided with proper security
arrangements / armed Guard, round the
clock. In static Unit / Establishments the
Treasure Chest should be embedded on
the wall / floor, of a proper Room in the
Quarter Guard of the Unit /
Establishment.
(b) The Treasure Chest will consist
of one Outer Chest with double locks.
Key of one of the locks will be kept by
the Accounts Officer and of the second
by the Cashier.
(c) Inside the outer chest there will
be two smaller chests :-
(i) One Chest will be in the charge
of the cashier for keeping Government
moneys.
(ii) The other Chest will be in the
12
charge of Subedar Major for keeping
Regimental moneys.
(iii) The Cashier will keep the keys of
the inner Chest with him unless the Cash
balance exceeds the amount of his / her
Security, in which case he / she will
make over the keys to the Accounts
Officer.
(iv) In establishment where the post
of Subedar Major is not sanctioned, a
senior most Inspector will be entrusted
with the work who will keep the key of
the inner Chest.
(d) The duplicate keys of the Outer
Chest and the Inner Chests will be kept
by the Head of Office.
(e) The Accounts Officer, the
Subedar Major / Inspector and the
Cashier will be present whenever it is
necessary to open the outer chest for
removing or replacing money in the
smaller chest(s).
(f) The Company or Sub-
detachment where Govt. money is also
required to be kept, will be provided
with smaller Cash Box / Chest. The
Company / Sub - detachment Cash Chest
will be kept in the Company / Sub -
detachment Quarter Guard properly
secured, under an armed guard, round
the clock. In static Unit / Establishments
the Company / Sub - detachment
Treasure Chest should be embedded on
the wall / floor, of a proper Room in the
Quarter Guard of the Company / Sub -
detachment. The keys of the Company /
Sub - detachment Chest will always be
kept in the personal custody of the
Company / Sub - detachment
Commander.
(g) The Regimental Private Funds
and Accounts will be dealt with in the
following manner:-
(i) A ledger called Regimental
Treasure Chest ledger will be maintained
by SM/Inspector in which all
transactions relating to the receipts into
and payments from the Treasury Chest
will be recorded. The balance in the
register will be worked out daily
whereby the money in the Treasure
Chest can be checked at any time.
(ii) The Subedar Major or in his / her
absence the Senior Subordinate Officer
will act as Treasurer to the Regimental
Treasure Chest.
(iii) All transactions with Regimental
Treasure Chest will be conducted on Red
and Black Cheques which will be signed
by the concerned Officers Incharge of
the respective Regimental Funds.
(iv) On all working days, payments
on Black Cheque will be made by the
Treasurer SM / Inspector only up to
1300 hours; deposits on Red Cheque will
be made only up to 1700 hours; and
SM / Inspector will deposit all such cash
receipts / BDs in the Regimental
Treasure Chest and close his / her
Regimental Treasure Chest ledger by
1700 hours same day.
9. CASH BOOK
(a) Every Officer receiving
Government money should maintain a
Cash Book in Form GAR-3. The Cash
Book should be bound in convenient
volumes and their pages machine
numbered. Before bringing a Cash Book
into use, the Head of Office or the
Accounts Officer or any Officer
13
nominated by him / her, should count the
number of pages and record under his /
her dated signature a Certificate of
Count and numbers of pages on the first
page of the Cash Book.
(b) The Cash Book will be
maintained at the Unit / Establishment
Headquarters by the Cashier who will be
responsible for the accuracy of the
accounts and proper up-to-date
maintenance of the Cash Book.
(c) Primary responsibility of
maintenance of the Company Cash Book
including the accuracy of the accounts
and proper up-dating is of the Company
Commander and for this purpose he / she
will be assisted by the Company Clerk,
who will write the Cash Book
immediately after the day’s
transaction(s). The transaction(s) will be
initialled by the Company Commander
and the daily balance / summary will be
signed by the Company Commander
with his / her full signature.
(d) The day(s) when no transaction
takes place should be clearly noted and
attested by the Accounts
Officer/Company Commander.
(e) All monetary transactions,
receipts or disbursement, should be
entered in the Cash Book as soon as they
occur.
(f) (i) The Cash Book should be
closed daily after being thoroughly
checked. Details of the daily balance in
hand will be given under each of the
heads mentioned in the form. The
Gazetted Officer (Accounts) / Company
Commander should verify the totalling
of the Cash Book or have this done by
the Office Superintendent / Head Clerk
at Unit / Establishment Headquarters or
by some responsible Subordinate Officer
at Company Hqrs and initial it as correct.
(ii) Existing Credit Orders so far
issued for the bills pending encashment
should find a place on receipt side of the
Cash Book of the drawing office on the
date these are issued. A note should be
kept at bottom of that Cash Book
showing ‘Credit Orders pending
encashment’. This para will not be
applicable to attached Bn who do not
issue credit orders.
(g) The Cash Book so written up and
checked by the Accounts Officer will be
put up on the day following that for
which the accounts are written, before
the Head of the Office together with all
relevant existing Credit Orders, receipt
and payment vouchers, which will be
checked thoroughly and signed by him /
her.
(h) At the end of each month, the
Accounts Officer / Company
Commander should verify the Cash
Balance and record signed and dated
Certificate in the Cash Book in the
following manner :-
“Certified that Rs……….
(Rupees………….) (in words) including
BDs for Rs………….
(Rupees…………..) was physically
checked by me and found correctly held
in the cash box. The closing balance of
Rs.................. (in words) in the Bank
account as shown in the Cash Book has
been cross checked with the account
statement as on last date of the month,
obtained from the Bank and found
correct on verification with Cash Book
details. I have also satisfied myself that
the accounts are correct and that the
14
payments shown in the cash book have
been really made.”
In the Group
Centres/Establishments where Credit
Orders were issued so far, a certificate in
the following form will be endorsed by
the Accounts Officer in the Cash Book
at the end of the each month :-
“Certified that cash of Rs………..
(Rupees………….) including BDs of
Rs………….. (Rupees…………..) was
physically checked by me and found
correctly held in the Cash Box.”
“The closing balance in the Bank
account as shown in the Cash Book has
been cross checked with the account
statement as on last date of the month,
obtained from the Bank and found
correct on verification with Cash Book
details”.
I have satisfied myself that the
accounts are correct and the payments
shown in the cash book have been really
made. Vouchers of the existing Credit
Orders adjusted so far, are held in the
office Bastas and the progress of
unadjusted Credit Orders is being
watched regularly. I am responsible that
the vouchers have been so defaced that
they cannot be used again. No voucher
is needlessly pending or no unspent
balance Cash/BD is held unnecessarily
for long.
Signature of Accounts Officer.
Counter Signature of Head of
Office.
(i) The Head of Office and Accounts
Officer will also carry out surprise
checks, during the month, at irregular
intervals, in order to satisfy themselves
that cash balance as shown in the Cash
Book is actually in custody of the
Cashier. Result of such surprise checks
should also be recorded in the Cash
Book.
(j) Any erasure or over-writing of an
entry once made in the Cash Book is
strictly prohibited. If a mistake is
discovered it should be corrected by
drawing the pen through the incorrect
entry and inserting the correct one in red
ink, between the lines. The Head of
Office or the Accounts Officer /
Company Commander should initial
every such correction and invariably
date his / her initial.
(k) Various columns of the Cash
Book should be filled in as shown below
:-
(i) CREDIT SIDE
Col.1----Date
Col.2----No. of receipt issued or bills
drawn.
Col.3----Particulars from whom
received.
Col.4----Cheque/DD No. or Serial Nos.
in the register of valuables.
Col.5----Receipt to be credited to
Government accounts.
Col.6----Salaries and advances.
Col.7----In recoupment of permanent
advances.
Col.8----Advance payment.
Col.9----Miscellaneous.
Col.10----Total
Col.11----Classification and dated initial
of HOO / Accounts Officer.
When all the items of receipts
15
in a page have been finally adjusted and
all the existing Credit Orders for those
receipts cancelled, the Officer signing
the Cash Book will mark on the left hand
top corner or that page of the Cash Book
with the letter ‘A’ and append below it
his / her initial and date. At least once a
month he should go through all the
pages not so marked and examine the
details of all the existing / unadjusted
pending Credit Orders to ascertain the
cause of delay in their adjustment and
take suitable step / action to adjust them
earliest.
(ii) DEBIT SIDE
Col.1----Date.
Col.2----Sub Vouchers Nos. / Serial Nos.
in the register of valuables.
Col.3----To whom paid or sent to PAO /
Bank for crediting.
Col.4----Receipts to be credited to
Government account.
Col.5----Salaries and Advances.
Col.6----Out of permanent advances.
Col.7----Out of money drawn in
anticipation of payment.
Col.8----Miscellaneous.
Col.9----Total.
Col.10----Classification and dated initial
of HOO / Accounts Officer.
10. A REGISTER OF
VALUABLES
Bank Drafts / Cheques received
shall be entered first in the Register of
Valuables and then entered in the Cash
Book. The entries in the Cash Book
should be tallied with this register by the
Accounts Officer daily. The date of
encashment of Bank Drafts / Cheques
and existing Credit Orders / R.V.
reference shall be noted in the register
under the dated initial of the Accounts
Officer.
11. PERMANENT ADVANCE
(i) Two kinds of permanent
advances, i.e., Permanent Advance
(General) and PA (POL) each for an
amount as may be sanctioned by IG with
the concurrence of IFA in the
Directorate under intimation to DG,
Central Revenues and PAO are held by
each Head of Office on his / her personal
responsibility to meet the cost of petty
contingent expenditure of general nature
and urgent expenditure on petroleum, oil
& lubricants and spare parts of Govt.
Transport of all Units / Establishments.
(ii) On the 15th April of each year
and in case of transfer of Head of Office
in whose favour the Permanent
Advances are sanctioned, must send an
acknowledgement to the PAO, of the
amounts due from and accountable by
him / her as on the 31st March
preceding / date of transfer.
(iii) (a) The Head of Office may
where necessary, allot a portion of the
PA (General) / PA (POL) to the Coy
Commander or any other Gazetted
Officer to meet the cost of petty
contingent charges of general nature and
expenditure on POL incurred by them.
(b) In all cases where a portion of
Permanent Advances (General / POL) is
given by the Head of Office to another
Officer, an acknowledgement should be
taken from the latter in the same way as
he / she himself / herself furnishes
acknowledgement to the Audit Officer
and will retain the same in his / her
office.
(iv) The amount spent from the PA
16
(General) and PA (POL) should be
recouped as expeditiously as possible.
Facts regarding payment from
permanent advance should be given on
each sub voucher concerned. Permanent
Advance should be utilized fully to make
payment of sub-vouchers and should be
recouped at the earliest. The attached
Bns will send vouchers pertaining to PA
amount to GC for preparation of FVC
Bill. GC will prepare separate FVC bills
unit wise to avoid delay in recoupment
of PA amount of attached Bns.
(v) Recoupment of PA (Gen / POL)
should be shown in the daily Cash Book
under the appropriate heads by the
Cashier, when the bills are encashed.
(vi) A permanent register will be
maintained for PA (General) and PA
(POL) separately by the attached Bns in
which summary should be prepared
fortnightly indicating total amount of PA
(General) / (POL), amount of Vouchers
indicating the serial numbers sent by Bns
to GC for recoupment and balance in
hand. If the amount is not recouped
within one and a half month from the
date of dispatch to the GC, the matter
should be brought to the notice of DIG,
GC by Commandant of duty Battalion.
(vii) It is the responsibility of
Accounts Officer to ensure that
Permanent Advance Register is being
maintained up-to-date, fortnightly
summaries regularly drawn and put up
before the HOO for scrutiny. HOO on
his / her part should also ensure that the
PA Register is submitted for his / her
check / scrutiny of the fortnightly
summary / transaction(s) therein,
regularly. Where the recoupment of
advance(s) made from PA getting
unduly delayed, the HOO should take
immediate action to get recoupment
expedited.
(viii) As the amount of Permanent
Advance has been enhanced
considerably in all Force formations, no
advance will be made out of any
Regimental Funds for making any
Government purchase, i.e., such
purchases can be made only by making
advance payment from PA or on credit
basis.
12. TEMPORARY IMPREST
(i) The Head of Office is
empowered to grant Temporary Imprest
up to Rs. 2000/- to a Coy out of Hqrs on
detachment duty to meet the expenditure
as may have to be incurred immediately.
[Item 4 of Appendix ‘B’ of CRPF Rules
refers].
(ii) As soon as the Company is
settled at a detachment and has
overcome preliminary difficulties, the
Company Commander will account for
the amount of the Temporary Imprest
advanced to him / her in full to the DIG
Group Centre or Commandant of
unattached Battalion, as the case may be,
by returning unspent amount along with
the vouchers for the amount spent. The
DIG GC / Commandant on receipt of the
account for Temporary Imprest will
arrange to refund the entire amount to
Government.
(iii) The Company Commander on
the 10th April, each year will submit an
acknowledgement to the DIG GC /
Commandant for the amount due from
and accountable by them as on the 31st
March preceding. The DIG GC /
Commandant will then submit a list
17
showing the amounts of Temporary
Imprest or Permanent Advance held by
various Companies to the PAO.
13. OTHER ADVANCES
(a) The various advances admissible
to Government Servants can be divided
into two categories, i.e., Interest Bearing
Advances and Non-Interest Bearing
Advances. The Rules on Advances have
been given in details in GFRs Part – II :
Compendium on Rules and Advances.
The sanctioning authority should take
into consideration the relevant
provisions of these Rules before
according sanction(s).
(b) The salient features of all
advances falling in the above categories
are given in the succeeding paragraphs.
The detailed instructions regarding each
advance are contained in the Rules as
indicated below which should be
referred to as and when required.
INTEREST BEARING ADVANCES
14. ADVANCES FOR
PURCHASE OF CONVEYANCE :
General conditions / rules for
grant of advances for the purchase of
conveyance have been given from Rule
15 to 20 of GFRs Part – II :
Compendium on Rules and Advances,
viz., Powers of Sanction, Eligibility
Conditions, Interest, etc.
(A) MOTOR CAR ADVANCE
(a) The detailed instructions
regarding sanction of Motor Car
Advance are contained in GFRs Part-II
(Compendium of Rules on Advances)
Rules 21 to 29 and other Government
Orders issued from time to time. The
Advance for the purchase of a Motor Car
shall be granted to those Govt. Servants
who are drawing pay in the Pay Band of
Rs.19,530/- p.m. or more. The Secretary
of an Administrative Ministry /
Department shall be competent to relax
this condition in deserving cases.
(b) The amount of advance is limited
to Rs. 1,80,000/- or 8 months pay of the
Govt. Servant or the anticipated price of
the Motor Car to be purchased by the
Govt. Servant, whichever is the least. It
can be sanctioned by the Head of the
Department as per Rule 15 (1) of GFRs
Part – II : Compendium on Rules and
Advances. It shall be recovered from the
Govt. Servant in such number of equal
monthly instalments as he / she may
elect, not exceeding 200 instalments as
per Rule 23 of GFRs Part – II :
Compendium on Rules and Advances.
The Govt. Servant may at his / her
option repay more than one instalment in
a month.
(c) The interest on the advance will
be calculated as per Rule 20 and
recovered as per Rules 25 & 26 of GFRs
Part – II : Compendium on Rules and
Advances. The recovery of the amount
of interest shall commence from the
month immediately following that in
which the repayment of the advance for
the purchase of Motor Car is completed.
(d) An advance for the purchase of a
conveyance shall not be granted to a
Government servant who is under
suspension and, if an advance has
already been sanctioned to him / her
before he / she was placed under
suspension, he / she shall not be
permitted to draw such advance during
18
the period of his / her suspension.
(e) A Government servant shall not
sell or transfer a Motor Car for so long
as the amount of advance together with
the interest on such amount is not
completely repaid, except with the prior
permission of the competent authority.
[GOI Decision No.2 below Rule 27 of
GFRs Part – II : Compendium on Rules
and Advances refers]
(f) Unless a Government servant,
who is sanctioned an advance for the
purchase of a Motor Car, completes the
purchase of, and pays for the Motor Car
within one month from the date on
which he / she draws the advance, he /
she shall refund forthwith the full
amount of advance drawn together with
interest on that amount for one month.
The Head of Department may, in
exceptional cases extend the period of
one month prescribed in this para, up to
two months.
(g) A Govt. Servant may be granted
Advance on the second or subsequent
occasions, for the purchase of a Motor
Car but that quantum shall not exceed
Rs.1,60,000/- or eight (8) months basic
pay or the anticipated price of the Motor
Car to be purchased, whichever is the
least, as per Rule 21 (2) of GFRs Part –
II : Compendium on Rules and
Advances. Such second or subsequent
advances for the purchase of a Motor
Car will be admissible only after four
years, reckoned from the date of drawal
of the last advance, have elapsed.
Provided that, this restriction of four
years shall not apply in the following
cases :-
(i) Where an advance has been
allowed earlier for the purchase of a
Motor Cycle but it is desired to draw the
Advance for purchase of a Motor Car;
(ii) Where a Govt. Servant disposes
of his / her Motor Car in India prior to
his / her posting abroad or deputation /
training to abroad, lasting more than one
year and returns to India without a
Motor Car;
(iii) Where a Govt. Servant is
appointed on a regular post abroad and
does not take his / her Motor Car along
with him / her.
(B) MOTOR CYCLE / SCOOTER
ADVANCE, ETC.
(a) The detailed instructions
regarding sanction of Motor
Cycle/Scooter Advance are contained in
Rule 30 of GFRs Part-II, Compendium
of Rules on Advances subject to
provisions of Rule 17 [conditions of
eligibility] of GFRs Part – II :
Compendium on Rules and Advances.
Such an advance shall be subject to the
same conditions regulating the advance
for purchase of a Motor Car except
provisions contained in Rule 29 of GFRs
Part – II : Compendium on Rules and
Advances.
(b) Officials drawing Pay in the Pay
Band of Rs. 8,560/- or more p.m., are
eligible for Motor Cycle / Scooter /
Moped advance. Notwithstanding
anything contained in Rule 21 of GFRs
Part – II : Compendium on Rules and
Advances, the amount of such an
advance on the first occasion shall not
exceed Rs. 30,000/- or four (4) months’
pay or the anticipated price of the Motor
Cycle / Scooter / Moped, whichever is
the least. It can be sanctioned by the
Head of the Department.
19
(c) The quantum of advance that
may be granted on second or subsequent
advances for the purchase of a Motor
Cycle / Scooter / Moped shall be
restricted to Rs. 24,000/- or three (3)
months’ Pay in the Pay Band or the
anticipated price of Motor Cycle /
Scooter / Moped to be purchased,
whichever is the least.
(d) Second / subsequent advance for
purchase of a different type of vehicle is
admissible without selling the vehicle
previously purchased with advance from
Government; but the balance of the
previous advance with interest should be
repaid in full.
(e) Notwithstanding anything
contained in Rule 23 of GFRs Part – II :
Compendium on Rules and Advances,
the amount of advance granted to the
Government servants for the purchase of
Motor Cycle / Scooter / Moped shall be
recovered in such number of equal
monthly instalments as he / she may
elect but such number of months shall
not be more than seventy (70).
(C) BICYCLE ADVANCE
(a) A Non-Gazetted Government
servant whose grade pay does not exceed
Rs. 2,800/- is eligible for the grant of
Bicycle Advance. The amount of
advance shall not exceed Rs. 3,000/- or
the anticipated price inclusive of Sales
Tax / VAT, whichever is the least. It
can be sanctioned by the H.O.O.
(b) The amount of such advance
shall be recovered in the manner
prescribed in Rules 23 and 24 of GFRs
Part – II : Compendium on Rules and
Advances, in equal monthly instalments
not exceeding thirty (30) months.

(c) If a Govt. Servant without
substantive appointment, is granted an
advance for purchase of a Bicycle, but
ceases to be a Govt. Servant before the
amount of the advance and the interest
thereon is completely repaid, the balance
shall, to the extent possible, be adjusted
against the pay and allowances due to
the Govt. Servant. Any amount, as then
remains unpaid, shall be recovered
forthwith from the Surety, if any.
Note :- The rate of this advance is
increased by 25% whenever the
Dearness Allowance payable on revised
pay structure goes up by 50%.
15. ADVANCE FOR PURCHASE
OF PERSONAL COMPUTER
(a) An advance for purchase of
Personal Computer not exceeding
Rs.80,000/- on first occasion and
Rs.75,000/- on second and subsequent
occasion or the anticipated price of the
Computer, whichever is less, recoverable
in 150 monthly instalments may be
sanctioned to the Government officials
eligible or Motor Car advance. It can be
sanctioned by the H.O.D.
(b) Second / subsequent advance will
be sanctioned only after three (3) years
from the date of earlier advance.
(c) Advance is not payable for
Customs Duty and the price of Computer
excluding Customs duty is taken into
account for limiting the advance.
(d) However, Govt. Servants who
are not eligible for grant of Motor Car
advance and who draws pay in the pay
band of Rs.8,560/- or more p.m., may be
20
sanctioned an Advance for an amount
not exceeding Rs.30,000/- or the
anticipated price, whichever is less, for
purchase of Personal Computer. All
other conditions prescribed for Motor
Car Advance are applicable.
(e) In the Mortgage Deed,
particulars of make, model, etc., of
Computer should be furnished instead of
Chassis No. / Engine No. for Car.
Note:- Total recoveries on account of
all Advances including Computer
Advance should not exceed 50% of the
total emoluments.
16. HOUSE BUILDING
ADVANCE
(a) House Building advance is
sanctioned under provisions of Rule 86
of GFRs Part-II, Compendium of Rules
on Advances read with House Building
Advance Rules as amended from time to
time. All Central Government Servants
who are permanent or who have put in
not less than 10 years, or the members of
the All India Services who were deputed
for service under the Central Govt. etc.
are eligible for the advance.
(b) Advance is admissible for the
following purposes :-
(i) Constructing a new house on the
plot owned by the official or the
official and the official’s wife /
husband jointly.
(ii) Purchasing a plot and
constructing a house thereon.
(iii) Purchasing a plot under Co-
operative Schemes and
constructing a house thereon or
acquiring house through
Membership of Co-Operative
 Group Housing Schemes.
(iv) Purchasing / construction of
house under Self – Financing
Scheme of Delhi, Bangalore,
U.P., Lucknow, etc.
(v) Outright purchase of a new ready
built house / flat from Housing
Boards, Development Authorities
and other statutory or Semi -
Government Bodies and also
from private Registered builders,
Architects, House Building
Societies, etc., but not private
individuals.
(vi) Enlarging living accommodation
in an existing house owned by
the official or jointly with his /
her wife / husband. The total
cost of the existing structure
(excluding cost of land) and the
proposed additions should not
exceed the prescribed cost
ceiling.
(vii) Repayment of loan or advance
taken from Government or
HUDCO or private source even
if the construction has already
commenced, subject to certain
conditions.
(viii) Constructing the residential
portion only of the building on a
plot which is earmarked as a
Shop-cum-Residential Plot in a
Residential Colony.
(c) The cost of house to be built /
purchased (excluding the cost of the
land) should not exceed 134 times of the
pay in the Pay Band of the official,
subject to a minimum of Rs. 7.5 lacs and
maximum of Rs. 30 lacs. The cost
ceiling may be reduced up to 25% in
individual cases based on merit by the
Administrative Ministry concerned. The
H.O.D. is competent authority to grant
H.B.A.
21
(d) The Rules to regulate the grant of
Advances to Central Government
Servants for Building, etc., of houses,
issued by the Ministry of Urban
Development with the concurrence of
the Finance Ministry are published
separately.
NON-INTEREST BEARING
ADVANCE
17. FESTIVAL ADVANCE
(a) A Head of Office may sanction
an advance, on the eve of an important
festival, to a non Gazetted Government
servant under his / her administrative
control and whose Grade Pay does not
exceed Rs.4,800/-. [Rule 53 of GFRs
Part – II : Compendium on Rules and
Advances refers]
Explanations:-
(i) “Important festival” means such
festivals or one of such festivals
as a Head of Department may
declare in respect of
Establishments under his / her
administrative control.
(ii) A Head of Department should fix
the festival occasions on which
such festival advances will be
allowed after taking into
consideration the importance
attached locally to such festivals
and in consultation with the
recognized Association of Staff
where such Associations exist.
For this purpose, Offices
including Sub Offices of an
Office located at different
stations should be treated as
separate Establishments. [GOI
 MF OM No. GI, MF, OM No. –
F.18(1)-E-II(A)/62 dated 19th
April, 1962]
(iii) For the purpose of Rule 53 of
GFRs Part – II : Compendium on Rules
and Advances, the Republic Day and
Independence Day may also be treated
as Festival occasions. [GOI MF OM
No. GI, MF, OM No. – F.16-C(3)-
E.II(A)/61 dated 30th March, 1961]
(b) An advance under these Rules
may be granted to Government servant,
if he / she is on duty, or on leave on
average pay or any other leave
equivalent thereto including maternity
leave, but excluding leave preparatory to
retirement, on the date on which the
advance is disbursed. [Rule 54 of GFRs
Part – II : Compendium on Rules and
Advances]
(c) The advance is admissible as per
Rule 54 of GFRs Part-II, Compendium
of Rules on Advances only once in a
financial year [Rule 55], limited to a
maximum amount of Rs. 3,000/- [Rule
58], provided that a Govt. servant who is
granted an advance under Rule 63 of
GFRs Part – II : Compendium on Rules
and Advances, shall not be granted an
advance under this Rule in the same
financial year [Rule 57].
Note :- The rate of this advance is
increased by 25% whenever the
Dearness Allowance payable on revised
pay structure goes up by 50%.
(d) The amount of festival advance
granted under these Rules shall be
recovered in not more than ten (10)
equal monthly instalments. [Rule 60 of
GFRs Part – II : Compendium on Rules
and Advances] Recovery of the amount
of advance shall commence with the
22
issue of pay for the month following that
in which such amount is drawn. [Rule
61 of GFRs Part – II : Compendium on
Rules and Advances]
(e) Festival advance shall not be
granted to a Temporary Government
servant unless he / she is likely to
continue in Government service for a
period of atleast six (6) months beyond
the month in which the advance is
disbursed. [Rule 57 of GFRs Part – II :
Compendium on Rules and Advances]
18. ADVANCE OF PAY AND TA
ON TRANSFER
(a) Advance of one month’s Basic
Pay + Grade Pay recoverable in three
equal instalments and Travelling
Allowance to which a Govt. Servant is
entitled in consequence of transfer, to be
recovered in lump sum from Transfer
TA Claim, can be sanctioned under Rule
39 to 43 of GFRs Part-II, Compendium
of Rules on Advances, to a temporary or
permanent Government servant by a
Head of Office, whenever the former is
transferred from one place to another
involving change of residence. In the
event of his / her own transfer, the Head
of Office may sanction such advance to
himself / herself.
(b) No advance of Pay or Travelling
Allowance should be granted in respect
of transfer mutually arranged by Govt.
Servants among themselves and
approved by the appropriate authority.
[GOI MF OM No.F.16-A(1)-E.II (A)/59,
dated 30/01/1959]
(c) No advance of Pay shall be
granted in respect of Temporary
Transfer for a period not exceeding 180
days.
(d) A second Transfer TA Advance
to a Government servant to cover the
travelling expenses of any member(s) of
his / her family follows him / her within
six (6) months from the date of the
transfer of the Govt. Servant and in
respect of whom an advance of
Travelling Allowance has not already
been drawn. [GOI MF OM No. 15(17)-
E.II(B)/58, dated 17th July, 1958 ]
19. T.A. ADVANCE ON TOUR
(a) T.A. advance on tour can be
sanctioned to a temporary or permanent
Government servant including Gazetted
Officers by the Head of Office subject to
the conditions laid down in Rules 48 to
51 of the Compendium of Rules on
Advances, GFRs Part-II. Such advances
are required to be adjusted in the first
tour T.A. Bills and in all cases by 31 st
March each year.
Explanation: In this Rule “Personal
Travelling Expenses” mean Steamer /
Rail / Air Fares, incidental charges,
Road mileage and Daily Allowance for a
period not exceeding 30 days in cases
falling under Rule 48 of GFRs Part – II :
Compendium on Rules and Advances
and for a period not exceeding six (6)
weeks in cases falling under Rule 49 of
GFRs Part – II : Compendium on Rules
and Advances.
(b) The amount of T.A. advance
shall be adjusted within 15 days from the
completion of tour or the date on which
the Govt. Servant resumes duty after
completion of tour.
(c) A second or subsequent advance
cannot be drawn if a previous advance is
23
still outstanding against the Govt.
servant concerned until an account has
been given of the first. [Rule 50 of GFRs
Part – II : Compendium on Rules and
Advances]
(d) Tour T.A. Advance to the Head
of Office who are not their own
controlling officers may be sanctioned
by the respective controlling officers.
[Rule 48(2) of GFRs Part – II :
Compendium on Rules and Advances]
(e) An officer who is declared his /
her own Controlling Officer for purpose
of T.A. may, however, sanction the grant
of such advance to himself. [Rule 48 (3)
of GFRs Part– II : Compendium on
Rules and Advances]
(f) A Govt. Servant under
suspension may be granted an advance
of Travelling Allowance to cover his /
her personal travelling expenses and for
Daily Allowance for the period of his /
her journey from his / her HQr to the
place of Enquiry and back, for one day
of Enquiry or otherwise, if the period of
Enquiry intimated to the Govt. Servant
as admissible, under the Rules. In case
the Enquiry is extended, the Daily
Allowance for that period is to be
claimed by the concerned Govt. Servant
alongwith the adjustment bill for the
advance drawn by him / her. [GOI MF
OM No. F.17(2)-E.II(A)/85, dated 28th
August, 1985.]
20. LEAVE SALARY ADVANCE
(a) A Head of Office or any other
Subordinate Officer to whom power may
be specially delegated, may sanction an
advance in lieu of Leave Salary to a
Govt. Servant who proceeds on leave for
a period not less than one month/30
days. A Head of Office may sanction an
advance for himself also. [Rule 76 of
GFRs Part-II : Compendium of Rules on
Advances]
(b) The amount of advance in lieu of
Leave Salary which may be granted to a
Govt. Servant proceeding on leave for
not less than 30 days, shall be fixed in
whole rupees and shall not exceed the
net amount of Leave Salary, including
Allowances for the first 30 days of leave
that is clearly admissible to him / her
after usual deductions on account of
Income Tax, GPF, House Rent, CGHS
Subscription, Recovery of Advances,
etc., [Rule 77 of GFRs Part-II :
Compendium of Rules on Advances]
(c) The amount of advance granted
under this Section shall be adjusted in
full in the Leave Salary Bill in respect of
the leave availed by the Govt. Servant
concerned. If the amount of advance
cannot be so adjusted, the balance shall
be recovered from the next payment of
pay or / and leave salary. [Rule 78 of
GFRs Part-II : Compendium of Rules on
Advances]
(d) As per GOI, MHA letter No.
22011/1/84-FP-IV dated 19/11/86, leave
salary can be sanctioned for 60 days to
non-gazetted personnel of CRPF in
relaxation of Rules 76 to 78 of
his / her family at the time of
commencement of the onward journey,
provided the period of leave taken by the
Govt. servant or the period of anticipated
absence of the members of his / her
family does not exceed 3 months or 90
days. [Rule 52 (2) (iii) (a) of GFRs Part
– II : Compendium of Rules on
Advances] Where the period of leave or
the period of anticipated absence
exceeds three months or 90 days, the
24
Compendium of Rules on Advances,
GFRs Part-II.
21. ADVANCE ON LEAVE
TRAVEL CONCESSION.
(a) Under the provisions of Rule 52
(1) of Compendium of Rules on
Advances, GFRs Part-II, a Head of
Office may sanction advances to Govt.
servant to enable them to avail of LTC.
Heads of Offices, who are not their own
Controlling Officer, may be sanctioned
advances by the next higher authority.
(b) As per Rule 52 (2) (i) of
Compendium of Rules on Advances,
GFRs Part-II, the amount of advance in
each case shall be limited to 90% of the
estimated amount which the Govt. would
have to reimburse in respect of the cost
of journeys both ways.
(c) As per Rule 52 (2) (ii) of
Compendium of Rules on Advances,
GFRs Part-II, where the Govt. servant
and the member(s) of his / her family
avail themselves of the LTC separately,
i.e., at different times, there would be no
objection to the advance being drawn
separately to the extent admissible. The
advance may be drawn for both forward
and return journeys of the Govt. servant
and/or the members of
advance can be drawn for the forward
journey only. [Rule 52 (2) (iii) (b) of
GFRs Part – II : Compendium of Rules
on Advances]
(d) Where an advance has been
drawn for both the forward and return
journeys and later it becomes clear that
the period of absence either of the
officer or his / her family from Hqrs is
likely to exceed 3 months or 90 days,
 one half of the advance shall be refunded journey by rail, advance may be granted
by the Govt. servant to the Govt. 60 days before the date of journey, but
forthwith. [Rule 52 (2) (iii) (c) of GFRs shall have to be refunded forthwith if the
Part – II : Compendium of Rules on Govt. servant is not able to produce the
Advances] cash receipts/tickets from railways to
show that he / she has utilized the
(e) An advance in respect of amounts of advance for the purchase of
temporary Govt. servants and their tickets within 10 days of drawal of
family shall be sanctioned subject to advance.
production by them of surety of a
permanent Central Govt. servant. [Rule (ii) Where the initial part of outward
52 (2) (iv) of GFRs Part – II : journey is proposed to be performed
Compendium of Rules on Advances] otherwise than by rail, the advance may
be granted 30 days in advance of the
(f) In case where no travel advance proposed date of journey. But the
has been drawn the period within which advance shall have to be refunded
a Govt. servant should submit his / her forthwith if the outward journey is not
claim on completion of the return commenced within 30 days of the grant
journey is 3 months. In case where of advance. [Rule 52 (2) (v) of GFRs
advance has been drawn towards LTC, Part – II : Compendium of Rules on
final bill will have to be prepared within Advances]
one month after completion of the return
journey. Beyond the above period, the (h) The amount of advance will be
Govt. servant shall stand forfeited his / debited to sub and detailed head
her claim for re-imbursement / “Salaries” subordinate to the appropriate
adjustment of LTC and the LTC final Head of Account to which the pay,
advance, if drawn, is to be recovered etc., of the Government servant
forthwith in lump-sum and when such concerned is debited and the adjustment
recovery is made, it should be taken as if of the advance watched. [GOI Decision
no advance has been drawn and the No. 3 below Rule 52 (2) of GFRs Part –
claim allowed to be preferred within a II : Compendium of Rules on Advances]
period of 3 months failing which it shall
stand forfeited under the terms of GOI
Decision No.2 below Rule 52 (2) of
Compendium of Rules on Advances, (i) As per MHA letter No. R.I-1/79-
GFRs Part-II. Adm.II-FP-I, dated 25/11/1983, the
grant of 2 years LTC and 4 years LTC to
(g) (i) Where it is proposed to CRPF personnel from detachment
perform the initial part of the outward station will be governed as follows :-
Station to be treated as Head quarter for LTC
Sl. No. Category
2 years LTC 4 years LTC
a) Personnel & family at Dett. Station
i) Govt. employees. Detachment station Detachment station
ii) Family Detachment station Detachment station
b) Personnel at detachment & family at GC
i) Govt. employees Detachment station Detachment station

25
 ii) Family Group Centre
c) Personnel at detachment, family not at Dett. & not at GC
i) Govt. Employees Detachment station
ii) Family Not admissible
Note : 1) Family means Govt. servant, his /
her wife / husband, two surviving unmarried
children or step children, wholly dependent
upon the Government servant; whether they
are residing with the Government servant or
not.
2) Married daughters who have been
divorced, abandoned or separated from their
husbands and widowed daughters, if
residing with and wholly dependent upon
the Govt. Servant.
3) Unmarried minor brothers, unmarried /
divorced / abandoned / separated from their
husbands or widowed sisters residing with
and wholly dependent on the Govt. Servant,
provided their parents are either not alive or
are themselves wholly dependent on the
Govt. Servant.
4) Parents and / or step parents (step
mother and step father) wholly dependent on
the Govt. Servant irrespective of whether
staying with the Govt. Servant or not.
5) For deciding dependency,
income from all sources should not
exceed the amount of family pension
prescribed in Central Government (i.e.,
Rs.3,500/- p.m.) and Dearness Relief
thereon.
DETACHMENT FREE LEAVE
PASS
(j) As per letter No.R.I-IV-71 dated
17/11/76 of DIG (Adm), (The Govt. of
India MHA letter No.15/19/74-FP-I
dated 11/11/76), CRPF personnel are
26
Group Centre
Detachment station
Group Centre
entitled to one free leave travel pass
(DFLP) to home town and back once a
year, while deployed in difficult areas,
namely, Andaman & Nicobar Island,
Arunachal Pradesh, Assam, Bhuj,
Chhadbet, J&K, Lakshadwip Island,
Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim and Tripura. Sikkim
was included in difficult areas as per
MHA letter No. 15/19/74-FP.I, dated
18/1/77. This concession will not be
admissible to personnel in static and
non-operational Units of CRPF, such as,
Group Centres, DIsG Offices, etc. This
DFLP is granted on the analogy of LTC
to which a Govt. servant becomes
eligible only after one year service, the
same eligibility period shall be
applicable in the case of availing of
DFLP also.
ADDITIONAL LTC / RAILWAY
WARRANT.
(k) The Govt. of India MHA vide their
letter No.27012/IV/79/IV/(II) dated 20/7/79
sanctioned concession of LTC to CRPF
personnel once in a calendar year in the
event of:- (i) Death, (ii) Serious illness, and
(iii) Marriage of a member of the family
subject to the condition that 50% of the Rail
fare will be borne by the individual
concerned. One way Railway warrant
facility can be allowed at the choice of Force
personnel either for outward or return
journey during any kind of leave as
concurred by MHA vide their UO No.49-E-
IV/90 dated 16/1/90. The Company
Commanders are allowed to sanction the
additional LTC to their Company personnel
and issue the Railway Warrants as
applicable there upon.
FREE LEAVE PASS IN NON
DIFFICULT AREAS TO HOME
TOWN FOR SELF
(l) As per DIG (Adm), Directorate
General, CRPF, letter No. R.I-4/71-Adm
dated 17/11/76 and Govt. of India, MHA
letter No. R.I-1/2002-Adm-
II(Wel)/CRPF/PF-III dated 22/12/2003,
personnel up to the rank of Subedar
Major posted in non-difficult areas are
allowed the benefit of Free Leave Travel
Pass for self for visiting their home town
in lieu of LTC once a year provided their
families are not staying with them at the
detachment subject to the condition that
they will not avail of the normal LTC for
their family in a block period of two
years as in the case of other Central
Govt. employees who are covered by
LTC Rules.
FREE LEAVE PASS ON MEDICAL
LEAVE
(m) Personnel up to the rank of HCs
when proceeding on medical leave of
duration of not less than one month are
entitled to FLP provided, it is certified
that the illness or injury which
necessitated medical leave was not
brought about by any fault or negligence
on the part of the member of the force.
NOTE: Railway Warrants on account
of FLP / DFLP / ADFLP should only be
issued for the declared NRS of the
individual concerned. In case of any
change in NRS, to the declared Home
Town, the appropriate course of action
to get the NRS changed as per
prescribed procedure should be taken
27
and till such time, competent authority
permits the change, the NRS so declared
and recorded, at the time of appointment
in the Service Record cannot be
changed.
PURCHASE OF RAILWAY TICKET
BY FAMILIES OF GOs/NGOs WHILE
TRAVELLING IN A SPECIAL TRAIN.
(n) As per DIG (Adm), Directorate
General, CRPF, letter No. R.I-1/77-Adm.II
dated 30/5/78, all persons not entitled to
travel on a Railway Warrant should
purchase Railway ticket on cash payment
travelling in a special train. This includes
all family members of the personnel of the
CRPF. The Railway Warrant issued to the
Railways should exclude the cost of the
tickets so purchased.
22. NATURAL CALAMITIES
ADVANCES
(a) Advance for these purposes can be
sanctioned by a Head of Office under the
provision of Rule 64 to 69 of Compendium
of Rules on Advances, GFRs Part-II to non-
gazetted Government servant whose
property, movable or immovable, has been
substantially affected or damaged in an area
which has been notified by the concerned
State Government to have been affected by a
natural calamity and State Govt. has also
issued orders sanctioning financial
assistance to their own employees, whose
property, moveable or immovable, has been
damaged by the natural calamity, in the
areas declared as having been affected by
the natural calamity.
(b) A sum of Rs.5,000/- is
admissible and the rate of this advance
shall be increased by 25% whenever the
Dearness Allowance payable in the
revised pay structure goes up by 50%.
Such an advance is recoverable in not
more than 25 equal monthly instalments
and recovery will start from the second
issue of pay after the advance is drawn.
The advance is granted to a Govt.
servant if he applies for it within three
months from the date of Govt. orders
under which an area is declared to be
affected by a natural calamity.
23. G.P.F. ADVANCE
(a) The advance from G.P.F. not
exceeding three months pay or half the
amount held in the credit whichever is
less may be sanctioned to a Govt.
servant by the Head of Office under the
provisions of rule 12(1) of GPF (Central
Services) Rules, 1960, for one or more
of the following purposes :-
(i) to pay expenses in connection
with the illness, confinement or a
disability, including where
necessary, the travelling
expenses of the subscriber and
members of his / her family or
any person(s) actually dependent
on him / her;
(ii) to meet cost of higher education,
including where necessary, the
travelling expenses of the
subscriber and members of his /
her family or any person(s)
actually dependent on him / her
in the following cases, namely:-
(a) for education outside India for
academic, technical, professional
or vocational course beyond the
High School stage; and
(b) for any medical, engineering or
other technical or specialized
course in India beyond the High
28
School stage, provided that the
course of study is for not less
than three years;
(iii) to pay obligatory expenses on a
scale appropriate to the
subscriber’s status which by
customary usage the subscriber
has to incur in connection with
betrothal or marriages, funerals
or other ceremonies;
(iv) to meet the cost of legal
proceedings instituted by or
against the subscriber, any
member of his / her family or any
person(s) actually dependent
upon him / her, the advance in
this case being available in
addition to any advance
admissible for the same purpose
from any other Government
source.
(v) to meet the cost of the
subscriber’s defence where he /
she engages a legal practitioner
to defend himself / herself in an
enquiry in respect of any alleged
official misconduct on his / her
part.
(vi) to purchase consumer durables,
such as, TV, VCR/VCP,
Washing Machines, Cooking
Range, Geysers and Computers.
(vii) to meet the expenses for visiting
places which, to the satisfaction
of the sanctioning authority, are
considered as places of
pilgrimage or places of eminence
of any religion.
(b) An advance shall not, except for
special reasons to be recorded in writing,
be granted to any subscriber in excess of
the limit laid down in sub-rule (1) or
until repayment of the last instalment of
any previous advance.
(c) When an advance is sanctioned
under sub-rule (2) before repayment of
last instalment of any previous advance
is completed, the balance of any
previous advance not recovered shall be
added to the advance so sanctioned and
the instalments for recovery shall be
fixed with reference to the consolidated
amount.
(d) After sanctioning the advance,
the amount shall be drawn on an
authorization from the Accounts Officer
in case where the application for final
payment had been forwarded to the
Accounts Officer under Clause (ii) of
sub-rule (3) of Rule 34.
NOTE:1) For the purpose of this
Rule, pay includes Dearness Pay where
admissible.
2) The appropriate sanctioning
authority for the purpose of this rule is
specified in the Fifth Schedule.
3) A subscriber shall be permitted
to take an advance once in every six
months under item (b) of sub-rule (1) of
Rule 12.
(e) The advance from GPF in excess
of the limit laid down above or until
repayment of the last instalment of any
previous advance may be sanctioned
only by the Head of Department under
the provision of Rule 12 (2) of GPF
(Central Services) Rules, 1960.
(f) As per instructions of GOI /
29
MHA (CCA) vide F. No. Pr.AO /
Admn / MHA / DFPR / 07 / 08-4034-40
dated 29/12/2009, it should be
specifically ensured that GPF claims
should not take more than 26 days in
processing from the time of submission
of application by the individual, as per
details given below this Para. In order to
streamline the process and to eliminate
unnecessary levels, the power to
sanction the claims has been delegated to
all the Commandants of the Battalions.
However, in cases where the staff is
directly reporting to DIG / IG, the
sanction would be given by the DIG / IG
as the case may be. Further in cases,
where DDO is different from the
Sanctioning Authority and the Bill is
prepared at a different place, it has been
decided that the DDO function would
also be delegated to the Commandants of
the Battalions for the limited purpose of
GPF and other personal claims.
Specimen signatures of these Officers
will be sent to the PAO, CRPF for being
recognized as DDOs’ signatures. These
officers would be using the same DDO
code as was used by the original DDOs.
TIME LINES TO BE ADHERED
TO :-
(i) Submission of claims by
individual to Commanding
Officer -3 days
(ii) Approval by the Commanding
Officer -5 days
(iii) Preparation of bill
by DDOs
-3days
(iv) Transmission of bills by PAO /
PAD -6 days
(v) Processing of
Bills by PAO /
PAD - 6 days
(vi) Payment directly to the
individuals through ECS
- 3 days
Total Permissible Time Line -26 days
(g) (i) GPF Advance shall be
recovered from the subscriber in such
number of equal monthly instalments as
the Sanctioning Authority may direct;
but such number shall not be less than 12
unless the subscriber so elects and more
than 24. In special cases, where amount
of advance exceeds 3 months’ pay,
under Rule 12 (2) of GPF (Central
Services) Rules, 1960, the Sanctioning
Authority may fix such number of
instalments to be more than 24 but in no
case more than 36. A subscriber may at
his / her option repay more than one
instalment in a month. Each instalment
shall be a number of whole rupees, the
amount of the advance being raised /
reduced, if necessary to admit of the
fixation of such instalments.
(ii) Recovery shall commence with
the issue of the pay following the one in
which the advance was drawn.
Recovery shall not be made, except with
subscriber’s consent while he / she is in
receipt of Subsistence Grant or he / she
is on leave for ten days or more in a
calendar month which either does not
carry any leave salary or carries leave
salary equal to or less than half pay or
half average pay, as the case may be.
The recovery may be postponed on the
subscriber’s written request, by the
Sanctioning Authority during recovery
of an advance of pay granted to the
subscriber.
(iii) If an advance has been granted to
a subscriber and drawn by him / her and
the advance is subsequently disallowed
before repayment is completed, the
30
whole or balance of the amount
withdrawn shall forthwith be repaid by
the subscriber to the fund, or in default,
be ordered by the Accounts Officer to be
recovered by deduction from the
emoluments of the subscriber in a lump
sum or in monthly instalments, not
exceeding 12 months, as may be directed
by the authority competent to sanction.
(iv) Recoveries made under this Rule
shall be credited as they are made to the
subscriber’s account in the Fund.
(h) Notwithstanding anything
contained in these Rules, if the
Sanctioning Authority has reason to
doubt that money drawn as an advance
from the Fund under Rule 12 has been
utilized for a purpose other than that for
which sanction was given to the drawal
of the money, he / she shall
communicate to the subscriber the
reasons for his / her doubt and required
him / her to explain in writing and within
15 days of the receipt of such
communication whether the advance has
been utilized for the purpose for which
sanction was given to the drawal of the
money. If the Sanctioning Authority is
not satisfied with the explanation
furnished by the subscriber, within the
said period of fifteen days, the
Sanctioning Authority shall direct the
subscriber to repay the amount in
question to the Fund forthwith or, in
default, order the amount to be
recovered by deduction in one sum from
the emoluments of the subscriber even if
he / she be on leave. If, however, the
total amount to be repaid be more than
half the subscriber’s emoluments,
recoveries shall be made in monthly
instalments of moieties of his / her
emoluments till the entire amount is
repaid by him / her. [Note:- The term
emoluments, in the rule does not include
Subsistence Grant.]
24. RE-DRAWAL OF AMOUNTS
EMBEZZLED OR LOST
As per Rule 33 (5) of GFRs an
amount lost through misappropriation,
defalcation, embezzlement etc., may be
re-drawn, if required, for disbursement
of claim against Govt. pending order /
action regarding investigation, etc., and
recovery, if any, of the lost amount with
the approval of the authority competent
to write off the lost amount in question
in terms of the provisions of Schedule-7
of the delegation of Financial Powers
Rules, 1978, on a simple receipt
containing the following information :-
“No………………Head of
account………….850…………Civil
advances…… other advances………sub
head to correspond to the particulars
cash of defalcation, embezzlement etc.”
Received a sum of Rs………….
(Rupees…………) only being the
amount sanctioned for re-drawal
by………….the authority mentioned in
schedule-7 of the Delegation of
Financial Powers Rule, 1978.
“Vide letter No………..dated………..
(Copy enclosed)”.
Signature and Designation, stamp
of the Officer.
Place___________
Date ___________
24.2 In the accounts, the amount so
re-drawn will be classified as a “Special
Advance” under major head
Departmental advance in Sections “T-
deposits - an advance Part-III advances
non - interest bearing”. The amount, if
31
any recovered subsequently shall be
credited to the above head and the
balance, if any, under the head, if found
irrecoverable, should be written off with
the sanction of the competent authority
and adjusted as lost under the head of
account to which the expenditure of the
Department concerned is ordinarily
debitable.
25. CONTRACTS
No contract shall be made by a
subordinate authority, which has not
been directed or authorized to do so.
Provisions contained in Chapter 8 of
GFRs shall be followed.
26. COMPENSATION TO
GOVERNMENT SERVANT FOR
LOSS OF HIS / HER MOVABLE
PROPERTY WHILE ON DUTY
No compensation for accidental
loss of property while on duty shall be
granted to a Government servant, which
is caused by floods, cyclone, earthquake
or any other natural calamity except with
the approval of Finance Ministry.
27. FINES
(a) As per GFRs 16 (1) every
authority having the power to impose
and / or realize a fine shall ensure that
the money is realized, duly checked and
remitted to PAO.
(b) As per GFRs 16 (2) every
authority having power to refund fines
shall ensure that the refunds are checked
and no double refunds of amount of
fines collected or refunds of fines not
actually paid to PAO are made.
28. ACCIDENTS

Any serious loss of immovable
property, such as buildings,
communications, or other works caused
by fire, flood, cyclone, earthquake or
any other natural cause, shall be reported
at once by the subordinate authority
concerned through the usual channel.
Instructions issued in this regard, from
time to time, by the Directorate General
should be followed.
29 SPECIAL ALLOWANCE / 1979.
SPECIAL PAY
(a) Special allowance is defined in
Fundamental Rules 9 (25), as under :-
“Special Pay means an addition,
of the nature of pay, to the emoluments
of a Post or a Government Servant,
granted in consideration of – (i) the
specially arduous nature of duties; or (ii)
a specific addition to the work or
responsibility.”
order in the Force Order.
(e) (i) An Officer loses Special
allowance automatically on being
transferred from a post for which it is
sanctioned. Necessary Office Order /
Battalion Order will, however, be issued.
(ii) During joining time when on
transit from one post to another an
Officer’s pay is regulated by Central
Civil Services (Joining Time) Rules,
(f) An Officer may continue to draw
the pay of any officiating post held by
him / her as long as it is permissible
under the rules governing officiating
promotion.
(g) It is not permissible with or
without departmental proceedings to
deprive an Officer of Special allowance
while retaining him / her in a post for
which it is sanctioned.

(b) Special allowance is admissible (h) Consequent to decision taken by

to the non-gazetted personnel of the the Government for implementation of
Force as laid down in MHA OM 6th CPC Orders, GOI / DOP & T vide
No.27011/57-P/7-PF.I/62 dated OM No. 4/6/2008 Estt (Pay II) dated
24/6/2000 read with GOI / DOP & T 01/10/2008, Directorate General CRPF
vide OM No. 4/6/2008 Estt (Pay II) vide Office Order No.R.VI-1/2010-11-
dated 01/10/2008. Fin(4) dated 18/03/2011, has doubled the
existing rates of Special Pay / Allowance
(c) The conditions under which to various ranks (NGOs) in CRPF. The
special allowance may count towards present rate is as under :-
leave salary are set forth in Rule 40 of
Central Civil Services (Leave) Rules, Sl.
Rank 6th CPC
1972. No.
1. Subedar Operator (Insp
(d) The exact amount of any Special Rs.400/-
/ RO)
allowance which counts towards leave 2. Subedar Crypto Rs.320/-
salary or pension and period for which it 3. SI (RO) Rs.320/-
is drawn by an officer must be entered in 4. SI (Crypto) Rs.320/-
his / her character roll/ Service Book 5. SI (MT) Rs.240/-
with clear reference to the concerned 6. SI (Adjutant) Rs.240/-

32
 7. SI (QM) Rs.240/- members of Staff Clubs, etc., their
8. HC (RO) Rs.320/- number (i.e., actual number of Gazetted
9. HC (Cipher) Rs.320/- Officers who are members of such
10. HC (BQMH) Rs.80/- Clubs, etc.) will also be taken into
11. HC (CQMH) Rs.80/- account for the purpose of calculating
12. HC (CHM) Rs.80/- the amount of Grant-in-Aid.
13. HC (Instructor) Rs.80/-
14. HC (Armourer) Rs.160/- (d) Categories of staff not borne on
15. HC (BHM) Rs.80/- the regular strength of an organization,
16. CT (Store Person) / i.e., staff paid from contingencies, work
Rs.80/- charged staff, will not be taken into
Tech
17. Constable (Bugler) Rs.40/- account.
(i) These allowances, if further
(e) Rate of Grant-in-Aid will be
rationalized by Ministry of Home
Rs.25/- per head per annum. Besides
Affairs, revised Orders will be issued
this an additional Grant-in-Aid up to
accordingly. The Orders issued to
Rs.50/- per head per annum to match the
double the existing special allowances
subscription made by the existing staff
would be admissible only to person who
clubs will be admissible. In the case of
were already in receipt of special pay in
Staff Clubs, which were not in existence
pursuance of DoPT OM dated
during the previous financial year and
01/10/2008.
which are started during the financial
year for which the Grant-in-Aid is to be
30. GRANT-IN-AID
given, the additional matching grant-in-
aid up to Rs.15/- per head per annum, to
(a) Grant-in-Aid to the CRPF
match the subscription collected by such
sanctioned by MHA, will be distributed
Clubs up to the date on which the
by the Dte. General, CRPF to various
proposal for the Grant-in-Aid is mooted,
Sectors / Branches in accordance with
may be sanctioned.
the provisions of GFRs, subject to
budget provision available for them.
(f) The amount of Grant-in-Aid will
They will further distribute the same to
be utilized for the provision of amenities
units / offices under their Adm control
to the members of the clubs.
for utilization in accordance with
provisions of GFRs.
(g) A list, which is illustrative only,
of main items on which expenditure can
(b) The amount of Grant-in-Aid will
be incurred out of Grant-in-Aid is given
depend on the strength of non-gazetted
below :-
(including Ministerial, Non-Ministerial,
Technical and Class-IV) staff borne on
(i) Articles of Sports-Outdoor and
the regular strength of a Battalion /
Indoor Games equipment.
Office / Institutions, etc., on 31st of
(ii) Cost of Uniforms, etc., supplied
March of the previous year irrespective
to teams/players.
of whether any individual is a member
(iii) Magazines and
of the staff club, etc., or not.
periodicals.
(iv) Entry fee for tournaments.
(c) Where Gazetted Officers are also

33
(v) Hiring of playgrounds. the Government from time to time and
(vi) Hiring and repair of furniture, submitted through proper channel to the
etc. sanctioning authority before 31st of May
(vii) Purchase of furniture. every year.
(viii) Conveyance expenses incurred
locally. 31. LOSSES
(ix) Entertainment.
(x) Prizes. (a) The loss of Government money
(xi) Hiring of accommodation for and property is classified as under :-
Club / Association, etc.
(xii) Film shows. (i) Loss of Public
(xiii) Cultural and Sports programme. Money.
(xiv) Inter-Ministry Meets. (ii) Loss of Stores.
(xv) Inter-Departmental Meets. (iii) Loss in the value
of Stores.
(iv) Loss of irrecoverable
advances / loans.
The grant sanctioned for
provisions of amenities to Government (b) As per GFRs – 33 (1) with the
servant do not cover within their scope exceptions noted below any loss or
any compassionate objects such as death shortage of public moneys, departmental
benefits or expenditure for organization revenues or receipts, stamps, opium,
of excursion trips. stores or other property held by or on
behalf of Govt. caused by defalcation or
(h) Besides the Grant-in-Aid otherwise including losses / shortage
mentioned above, ad-hoc grants in noticed as a result of physical
certain cases and for specified purposes, verification which is discovered in the
i.e., initial purchase of equipment, etc., office or department, shall be
may be sanctioned by the MHA in immediately reported by the concerned
consultation with Ministry of Finance. authority to the next higher authority as
well as to the Director of Audit, Central
(i) The entire amount of Grant-in- Revenues, PAO and Financial Advisor
Aid should be spent during the financial even when such loss has been made
year, i.e., before 31st of March. Unspent good by the party responsible for it. But
amount, if any, should be refunded to the petty cases that is cases involving
Treasury. losses not exceeding Rs. 2,000/- each
need not be reported to the Audit
(j) Utilization certificate for the Officer, PAO and Financial Advisor
sanctioned amount of Grant-in-Aid will unless there are, in any case, important
be sent by the Heads of Offices through features which merit detailed
proper channel to Sector IG on 1st of investigation and consideration.
April every year.
(c) Immediately after the
(k) The proposal for Grant-in-Aid preliminary report, the matter should be
will be prepared by each Head of Office fully investigated by a Court of Inquiry
in accordance with instructions issued by and proceedings thereof should be

34
submitted to the higher authorities. The
Court of Inquiry will bring out :-
(i) The nature and extent of loss;
(ii) Circumstances which led to the
loss including errors and neglect
of rules and procedure;
(iii) Prospect of effective recovery;
(iv) Disciplinary and any other action
proposed against Govt. servants
responsible or suspected to be
responsible;
(v) Steps taken or proposed to be
taken to prevent recurrence of
loss.
(d) In cases stores have become
unserviceable, obsolete or surplus owing
to normal wear and tear in the opinion of
the competent authority, no question of
loss arises.
(e) In all cases of loss /
depreciation / obsolesce where the stores
are physically present no formal write
off of loss is required. It is only in such
cases where the stores are not physically
present (as in a case of theft or fire, etc.)
that a formal sanction for write off of
loss will be necessary.
(f) A copy of the proceedings of
Court of Inquiry should also be sent to
Statutory Audit Officer (DA CR), PAO
and Financial Advisor, in the case of
losses for which preliminary report has
been sent to them. Where the
preliminary report has not been sent to
them but the proceedings, discloses
defects in rules, procedure, etc., detailed
report should be sent to them also.
(g) The competent authority may
deal with the reports finally in cases in
which he / she is competent to write off
the loss.
35
(h) In cases of losses arising out of
suspected theft, fraud and neglect by the
Govt. servant, the special provisions
contained in Rules – 34 to 38 of GFRs
and other Govt. of India orders issued
from time to time, should be followed.
A register of losses pending
regularization shall be maintained in
each office / establishment / branch
giving the full particulars of the loss, the
amount involved and action taken for
regularization.
32. SANCTION
(a) Every Officer incurring or
authorizing expenditure from CRPF
Budget should be guided by the highest
standards of financial propriety. The
Officer should enforce financial order
and strict economy at every step and see
that all relevant financial rules and
regulations are observed by his / her
office and the subordinate disbursing
offices. Among the principles on which
emphasis is generally laid are the
following:-
(i) Every officer is expected to
exercise the same vigilance in
respect of expenditure incurred
from public moneys as a person
of ordinary prudence would
exercise of expenditure of his / her
own money.
(ii) The expenditure should not be
prima facie more than the
occasion demands.
(iii) No authority should exercise its
powers of sanctioning
expenditure to pass an order
which will be directly or
indirectly to its own advantage.

(iv) Expenditure from public moneys
should not be incurred for the
benefit of a particular person or a
section of the people, unless :-
appropriation / re-appropriation. Such
sanction will become operative only
after funds have been provided by
appropriation / re-appropriation by the
competent authority.

a) a claim for the amount could be (f) All financial sanctions and orders
enforced in a Court of Law, or issued by competent authority shall
invariably be communicated to DA,
b) the expenditure is in pursuance Central Revenues and PAO. In the
of a recognized policy or custom. following cases copies of Sanction
Orders need not be endorsed to the DA,
(v) The amount of allowances CR :-
granted to meet expenditure of a
particular type should be so i) Sanction relating to grant of
regulated that the allowances are advance to Central Govt.
not on the whole a source of employees.
profit to the recipients. ii) Sanction relating to
appointment / promotion /
(b) No expenditure out of Govt. transfer of Gazetted and non
funds shall be incurred or even a liability Gazetted Officers.
entered into unless proper sanction has iii) All sanctions relating to
been obtained / accorded and funds have creation / continuation / abolition
been provided. Inevitable payments of posts.
which are indisputably payable by the iv) Sanction for handing over and
Govt. such as payment on a Court decree taking over charge, etc.
involving penalties for non fulfilment of v) Sanction relating to payment /
the orders of the Court, should, however, withdrawal of GPF advances to
be paid and ex-post-facto sanction Govt. servants.
obtained to cover the payment at the vi) Sanction of contingent
earliest. expenditure incurred under the
powers of Head of Office.
(c) The sanction takes effect either vii) Other sanctions of routine nature
from the date of issue or the date, if any issued by Heads of Subordinate
mentioned therein, as per GFRs – 27 (1). Offices. (other than those issued
But it will not be honoured by PAO by Ministry / Departments proper
unless funds are available to meet the and under powers of Head of
expenditure. Department).

(d) All sanctions to expenditure shall (g) All sanctions and orders
indicate the details of the provisions in involving payments from Govt. Funds
the relevant grant or appropriation should be signed by the Officers
wherefrom expenditure is to be met. concerned in ink or by ball point pen and
should not be conveyed over cyclostyled
(e) Sanction can also be accorded signatures. There is, however, no
subject to provision of funds by objection to the making out of extra

36
copies of sanctions including signatures
by cyclostyled process. The procedure
applies to expenditure sanctions only
and not to all financial sanctions in
general. Sanctions relating to delegation
of powers to sub-ordinate authorities,
may however, continue to be issued
under cyclostyled signatures.
(h) Sanction accorded by the Head
of Department, i.e., Director General /
Special Director General / Additional
Director General / Inspector General /
Director ISA and CRPF Academy may
be communicated to the Audit / Director
(Accounts), PAO, CRPF by an
authorized Gazetted Officer of his / her
office duly signed by him for Head of
Department or conveyed in the name of
the Head of Department.
(i) A sanction for any fresh
charge/expenditure shall, unless
specifically renewed, lapse if payment is
not made either in whole or part within
twelve months from the date of its issue.
(j) It shall lapse on the expiry of
period if any, mentioned in the sanction.
If there is specific provision in the
sanction for meeting expenditure from a
particular financial year, it shall lapse at
the close of that year.
In case of sanctions for purchase
of stores locally or directly, the sanction
shall lapse unless supply orders have
been placed and payment made at least
in part within twelve months from the
date of sanction. Sanction for purchase
through Central Purchase Organization
would not lapse if the indents have been
placed on them within a period of twelve
months from the date of sanction.
37
(k) Works sanctions remain
operative for a period of five years from
the date of issue but will cease to be
operative if the work is not commenced
within that period. But sanctions for
ordinary repairs lapses on the last day of
the financial year.
(l) Separate sanctions should be
issued for the creation of Gazetted Staff
of the same office and copies endorsed
to Audit / Director (Accounts), PAO,
CRPF.
(m) A sanction to an advance or /
non-refundable part-withdrawal from
Provident Fund shall unless it is
specifically renewed, lapse on the expiry
of a period of three months. This will,
however, not apply to withdrawals
effected in instalments. In such cases
the sanctions accorded for non-
refundable withdrawals from Provident
Fund will remain in valid up to a
particular date to be specified by the
sanctioning authority in the sanction
order itself.
(n) In cases, except those referred to
in clause (ii) of proviso to GFRs – 30, in
which payment in part has been made
within a period of the twelve months
from the date of issue of the sanction,
the subsequent payment of the balance
may, subject to the existent budget
provisions, be made without fresh
expenditure sanction. The bill for the
subsequent payment, besides containing
a reference to the expenditure sanction,
should also contain a reference to the
number and date of the voucher under
which the first payment was made.
33. TRAVELLING AND DAILY
ALLOWANCE
(a) Travelling Allowance is
regulated by the Supplementary Rules
and Rules 19, 20, 21 and 46 of the
Central Reserve Police Force Rules,
1955 and other Govt. Orders issued from
time to time. These rules should be
consulted to determine the class of
accommodation in which the
Government servant may travel and
admissibility of TA / DA to him / her by
rail, road, air or steamer, etc., as the case
may be.
(b) The Controlling Officer will
enforce the principle that travelling
allowance is not to be, on the whole, a
source of profit to the recipient. Every
TA Bill must be either signed or
countersigned by the Controlling
Officer. The Controlling Officer may
not increase the amount of a bill and,
without express permission of the
competent authority he may not delegate
to his / her subordinate his / her duty of
countersignature.
(c) Supplementary Rules 49, 52 and
73 read with Rule 46 (c) of the Central
Reserve Police Force Rules, 1955,
regulate the admissibility of Daily
Allowance during halts away from
Headquarters on Tour; Detachment duty
and Training, etc.
(d) Head Constables and Constables
of the Central Reserve Police Force
when deputed to undergo training at any
Police Training Centre will be entitled to
travelling allowances as on tour for the
original journey and to the last journey
from the place of training, plus daily
allowance at full rate for the entire
period of their stay, vide Rule 46 (f) (4)
of the Central Reserve Police Force
Rules, 1955.
38
(e) When deputed to any Army
School of Instructions or to any Military
Units, they will draw travelling
allowance as on tour for the original
journey to and the last journey from the
place of training or instruction plus daily
allowance at full rate for the entire
period of stay as laid down in Rule 46 (f)
(4) of the CRPF Rules, 1955.
(f) The grant of the concession
sanctioned at (e) above will, however, in
all cases be subject to the restrictions
laid down in the proviso to
Supplementary Rules, 164.
(g) Gazetted Officers and
Subordinate Officers above the rank of
Head Constable while deputed to
undergo a course of training or
instructions are entitled to the grant of
daily allowance at the following rates
vide Rule – 46(f) of the CRPF Rules,
1955 in addition to travelling allowance
as on tour for the original journey to and
the last journey from the place of
training :-
(i) At full for the first 10 days.
(ii) At ¾ rate for the next 20 days.
(iii) At ½ rate for the rest of the
period
(h) If any member of the Force is
transferred at his/her own request he is
not entitled to travelling allowance or to
his / her actual expenses.
34. FAMILY
ACCOMMODATION
ALLOWANCE
In pursuance of Govt’s decision
on the recommendations of Sixth Central
Pay Commission, Family
Accommodation Allowance @ Rs. 875/-
p.m. (enhanced by 25% in consequence
of increase in Dearness Allowance
beyond 50%) to all the CPMF personnel
who are not eligible for either rent free
accommodation / HRA, or CILQ are
eligible.
These orders will be effective
st
from 1 September, 2008. (MHA OM
No. II-27012/65/2008-PF.I dated
16/02/2009)
35 (i) RISK / HARDSHIP BASED
ALLOWANCES
In pursuance of Government’s
decision on the recommendations of
Sixth Central Pay Commission conveyed
vide para-9 of resolution No.1/1/2008-IC
dated 29th Aug 2008, the president is
pleased to convey approval for
introduction of the following risk /
hardship based allowances to combatised
CPMFs personnel upto the rank of
Commandant are eligible / entitled.
(a) High Altitude Allowance
High Altitude Allowance at the
same rates as admissible to Army
personnel when deployed in areas :-
(i) With altitude between 9000 ft. to
15000 ft. and above 15000 ft ;
(ii) Co-located in the areas specified
by Army under category-III and
uncongenial areas below the
height of 9000 ft. under
Category-I.
(iii) Other uncongenial areas not
covered under Army Specified
locations would be considered by
39
the Committee under AS & FA
(Home) on case – to – case basis.
(b) CPMF personnel deployed
under Ops control of Army or
in areas / co-ordinates defined
by Army but not under Ops
control.
(i) CPMF personnel deployed in
areas / co-ordinates defined by Army
either under Ops control or otherwise
would be entitled to the Field Area
Allowance or the counter insurgency
operations (C.I. Ops) Allowance
admissible to personnel of the Army, at
the same rates, as admissible to Army
personnel in the areas of deployment;
(ii) CPMFs deployments in
extremely difficult areas along the
border and other such areas not falling
under the areas / co-ordinates defined by
Army shall be considered by the
Committee under AS & FA (Home)
bases on degree of hardship and merits
of each case.
(c) CPMF personnel deployed in
areas affected by Left Wing
Extremism (LWE)
(i) Personnel of the CPMFs
deployed (Strictly operational strength)
for specified Anti Naxal Operations in
LWE affected areas on specific
notification / orders of Ministry of Home
Affairs would be entitled to LWE Risk
Allowance at rates equivalent to CI Ops
in Modified Field Area Allowance
admissible to Army.
(ii) CPMF Bns / Coys deployed for
counter insurgency operations in J&K
and NE Areas not covered by areas / co-
ordinates defined by Army will be
considered on case to case basis by the
Committee under AS & FA (Home) on
furnishing of deployment details with
adequate justification by the CPMFs;
(iii) CPMFs personnel, upto the rank
of Commandant, on deputation to the
Commando Battalion for Resolute
Action (CoBRA) of CRPF would be
entitled to an allowance at the rate of
80% of Marine Commandos (MARCOS)
Allowance.
(d) Risk / Hardship based
Allowance
(i) GOI / MHA (Police Finance
Wing) vide OM No. II-27012/56/2008-
PF.I dated 17th October, 2011 has
approved grant of Risk / Hardship
Allowance equal to CI (Operations) in
Field Area Allowance in the place of
existing Modified Field Area
Allowance for CAPFs personnel
deployed in 35 focused districts in LWE
areas identified by MHA as most
hardship prone. Accordingly, revised
rates now afforded by MHA will be as
under :-

Existing Approved for 35 districts

Rank CI (Ops) Modified Area CI (Ops) Field Area
Allowance Allowance
Commandant 6000 7800
2nd – in – Command 6000 7200
Dy. Commandant 5540 6600
Astt. Commandant 4840 6300
Subordinate Officers 4160 5400
Head Constables 2760 3600
Constables 2300 3000
(ii) The 35 focused districts where CI (Ops) Field Area Allowance is sanctioned now
are as follows :-

State Districts
Andhra Pradesh Khamman (01)
Bihar Arwal, Aurangabad, Gaya, Jamui, Jehanabad, Rohtas (06)
Bastar, Bijapur, Dantewada, Kanker, Narayanpur, Rajnandgaon,
Chattisgarh
Sarguja (07)
Maharashtra Gadchiroli, Gondia (02)
Madhya Pradesh Balaghat (01)
Orissa Gajapati, Malkangiri, Raygada, Sambhalpur, Deogarh (05)
Uttar Pradesh Sonebhadra (01)
Bokaro, Chatra, East Singhbhum, Garhwa, Gumla, Hazaribagh,
Jharkhand
Latehar, Lohardagga, Palamu, West Singhbhum, Ramgah (11)
West Bengal West Medinipur (01)

(iii) Other districts in LWE areas would

continue to be entitled to CI (Ops) Modified (iv) Other terms and conditions laid
Field Area Allowance. down in MHA Ltr. No. II-

40
27012/56/2008-PF.I dated 16th April,
2009 will remain same. These Orders
will be effective from the date of issue of
MHA Ltr ibid i.e., 17th October 2011 and
the Force personnel will be able to draw
revised allowances w.e.f. 17/10/2011.
35 (ii) In addition the following
deployments shall also be entitled to
Risk / Hardship based Allowances at the
rates indicated against each category :-
(a) CPMFs personnel deployed in
the BOPs of the Rann of Kutch area of
Gujarat and the Sunderban area of West
Bengal would be entitled to Modified
Field Area Allowance admissible to
Army personnel deployed in areas
classified as Modified Field Areas by the
Army. In addition, such CPMF
personnel would be entitled to an
allowance as applicable to Uncongenial
Areas (below 9000 ft.) at the rates of the
High Altitude Allowance category (1) of
the Army as provided.
(b) CPMF personnel deployed in all
air maintained BOPs would also be
entitled to an allowance as applicable
Uncongenial Area (below 9000 ft.).
This will be in addition to any category
of Field Area Allowance which they
may be also entitled to. In case an air
maintained BOP does not qualify for any
Field Area Allowance, the CPMF
personnel deployed in such BOPs would
be entitled to the Modified Field Area
Allowance in addition to high altitude
Category – I allowance as applicable for
Uncongenial Areas (below 9000 ft.).
35 (iii) The Risk / Hardship Allowances
proposed shall be admissible to
combatised CPMFs personnel. The
terms and conditions governing Army
Allowances shall also apply to CPMFs
41
personnel.
35 (iv) CPMF personnel shall have the
option to receiving their existing
package of compensatory allowances
and detachment allowance, or the Risk /
Hardship Allowances proposed at paras
– 1 and 2 above, whichever is beneficial
to them.
35 (v) These orders will be effective
from 1st March, 2009. (MHA OM No.II-
27012/56/2008-PF.I dated 16/04/2009)
36. FUNCTION OF THE GROUP
CENTRE
The DIG or any other senior
officer appointed to be incharge of the
GC by the Govt. will be the Drawing
and Disbursing Officer for the Group
Centre as well as for the Bns attached to
it. Though both DIG of GC and
Commandant of Attached Bns have full
financial powers as laid down in
Appendix ‘B’ to CRPF Rules, 1955,
drawing and disbursing will be done by
the DIG, Group Centre only. All bills,
e.g., Pay Bills, T.A Bills, Reward Bills,
Medical Re-imbursement Bills,
Contingent Bills, etc., will therefore, be
prepared at the Group Centre in respect
of its own establishment as well as of the
attached Bns. TA Claims, Medical Re-
imbursement Claims, Bills and Vouchers
relating to Contingent expenditure, etc.,
should, therefore, be sent by the attached
Units to the Group Centre for
preparation of the bills and submission
to PAO CRPF authorizing payment.
37. PAY AND ACCOUNTING
OFFICE
(a) The PAO will be responsible for
authorizing and making payments to
Gazetted Officers of CRPF on account
of their pay and other allowances under
IRLA system of accounting. In order to
ensure correct and up – to – date
maintenance of Individual Running
Ledger Account (IRLA) of Officers, the
following documents are required by the
PAO from each Office / Institution /
Formation / Unit :-
(i) ON FIRST APPOINTMENT
OR PROMOTION AS GAZETTED
OFFICER:
(a) Taking Over Charge Report
(CTC) as per GFRs – 33 duly
completed in all respects and
signed by the Officer with date.
(b) Bio – Data particulars in the
prescribed proforma for
completion of record along with
Banker particulars.
(c) All Nomination Forms including
Home Town Declaration duly
completed in all respects and
accepted by the HOO /
Controlling Officer, wherever
applicable.
(d) Option Certificate for fixation of
pay as per FR – 22 in the case of
promotion. The Option
Certificate is to be signed by the
Officer within one month of the
date of promotion.
(e) LPC showing date of increment.
LPC may not be issued before
deletion of pay from NG Pay
Bill.
(f) Service Book, especially EL /
LHP account of Non – Gazetted
period (Leave account should be
42
re-casted since appointment)
must be updated till the date of
relief of Officer and correctness
certified by the HOO.
(g) Attested copies of all Educational
Certificates with proof of date of
birth.
(ii) ON TRANSFER OUT /
REPORTING IN, INCLUDING
TEMPORARY TRANSFER,
DEPUTATION AND
SUPERANNUATION.
(a) Handing / Taking over Charge
Report (CTC) in form GFR-33 as
per Rule-255(1) of GFR duly
completed in all respects and
signed by the Officer with date.
(iii) WHILE PROCEEDING ON
REGULAR LEAVE (EXCEPT
ON CL)
(a) Handing over Charge Report
(CTC) in form GFR – 33 duly
completed in all respects and
signed by the Officer with date.
Where Transit Camp has been
declared as Base point for
proceeding on leave and
reporting from leave, it may be
ensured that the Officer signed
the charge report at TC only.
(b) Order of the competent authority
for grant of leave.
(c) Sanction Order of LTC showing
correct Block year and
destination (to & fro) with details
of family members if applicable.
In the case of FLP/DFLP, it is
generally noticed that Officers
 posted in other than disturbed
area as mentioned in SO No. 8 /
2002 are availing this facility
which is not correct. It should be
ensured that only entitled
Officers are issued with FLP /
DFLP. While sanctioning Addl.
LTC and ADFLP instructions on
the subject should be followed
strictly.
(d) It should be ensured that two
years block LTC / FLP / ADFLP
are sanctioned / issued to the
declared NRS / Home Town only
to avoid audit objections and
subsequent recovery.
CRPF.
(vi) FOR AUTHORISING TO
DRAW HRA.
(a) Sanction Order of the competent
authority duly quoting the
relevant rules / instructions on
the subject.
(b) Annexure – II submitted by the
Officer duly mentioning the
address of the house where the
Officer or his / her Family is
residing. It should be counter
signed by the HOO / Controlling
Authority.

(e) Need not endorse copies of (c) Non Availability Certificate

Signals on the subject to PAO, issued by the Estate Officer,
CRPF. wherever applicable as per HRA
Rules and other Departmental
(iv) ON REJOINING FROM instructions in the following
LEAVE / OSL. prescribed format:-

(a) Joining report in form GFR – 33 NON – AVAILABILITY

(A). Those Officers are CERTIFICATE
supposed to report at TC on due
date should put the date of Certified that
reporting at TC in the joining Shri .............................. IRLA
report. No. ............ Rank ......................... Unit /
Office ..................................... has
(b) Regularisation Order of OSL applied for Government accommodation
period which should be issued on ......................... . He / She has not so
promptly. far been allotted any Government
accommodation due to non – availability
(v) FOR AUTHORISING of Government accommodation and his /
UNIFORM GRANT / her name has been kept on waiting list at
RENEWAL UNIFORM Sl. No. ........
GRANT.
Place : ....................
(a) Sanction Order issued by the (Signature)
competent authority in original. Date : .................... Estate
Officer
(b) Need not endorse copies of (Office
Signals on the subject to PAO, Seal)

43
(d) Out Living Permission granted
by the Head of Office. In this
connection, instructions issued
by PAO, CRPF Ltr. No. H.III/I-
GOs’ Entt-PAO dated 28th
September, 1988 may also be
kept in mind. (Sector IsG are
requested to provide copy of the
above instructions to the newly
raised Units / GCs / Institutions
under their Administrative
Control).
(e) While sanctioning HRA to
Officers posted in J&K under the
provisions contained in OM
No.18016/6/99-Estt.(L) dated
27th August, 2004 and OM No.
1806/6/99-Estt(L) dated 22nd
July, 2005, it may be ensured that
the case is covered under the said
rules and all the criteria as
applicable in the case are
fulfilled.
(vii) TRAINING ALLOWANCE.
For watching correct payment of
Training Allowance to Officers, PAO
needs a copy of Sanction Order issued
by the competent authority. On
promotion of an Officer and allowed to
continue in the same Institution, fresh
Training Allowance Order is to be
issued. Whenever an Officer who is
drawing Training Allowance is detailed
for any Course or duty away from the
Training Institute a copy of his / her
detailment order alongwith CTC and
joining report must be forwarded to PAO
CRPF for effecting recovery of excess
drawn Training Allowance.
(viii) CONTINGENCY
ALLOWANCE.
44
It must be ensured that all
Medical Officers who are drawing
Contingency Allowance should furnish
the requisite Utilization Certificate once
in a year immediately after completion
of the financial year.
(ix) PERSONAL PAY.
(a) Sterilization Operation
Certificate issued by the
competent Medical Authority.
(b) Undertaking by the Government
Servant as per FR – 27.
(c) Form No. 3 (Details of Family)
duly initialled / countersigned by
the HOO / Controlling authority.
(d) Copy of application of the
Government servant for grant of
Personal Pay.
(e) Sanction Order of Personal Pay
issued by the competent
authority.
(x) TRANSPORT ALLOWANCE
(a) Consequent upon the acceptance
of the report of the 6th CPC by
the Government vide GOI, MoF,
DOE, OM No. 21(2)/2008-E-
11(B) dated 29th August, 2008
read with clarifications issued
vide DyFA CRPF SELO
Message No. P.I.1/08-Fin dated
18th September, 2008 and No.
M.V.1/Instn-08-09-Fin (4) dated
10th February, 2009, the Adm
Directorate General, CRPF, vide
Office Order No. P.I.1/2009-6th
CPC-Adm.I dated the 28th April,
2009 and Signal No.A.I-1/2012-
13-Accts.3 dated 18/4/2012 have
clarified that Transport
Allowance can be granted to
 Officers of the rank upto IG in all
static Offices of the Force, viz.,
Directorate General, Zone HQr,
Sector / Range Offices, Group
Centres, CWS/AWS, Static BNs
and Training Institutions, subject
to fulfilment of the following
conditions :-
(i) The allowance shall not be
admissible to those officers who
have been provided with the
facility of Government transport.
(ii) The Government vehicle(s)
provided to officers, who opt for
Transport Allowance should be
withdrawn and kept as Institution
Pool vehicle which may be
utilised for bonafide official
purpose by any officer as per indent.
(iii) The HOO / HOD will give a
Certificate that the concerned
officer has not been provided
facility of Government transport
before sanctioning payment of
Transport Allowance.
(b) Specimen Sanction Order to be
issued by the HOO / Controlling
Authority and Annexure – 1,
should be as given in PAO CRPF
Ltr. No. A.I/I-Estt-PAO dated
03rd February, 1998. Sanction
Order should contain:–
commuting between place of
duty and place of residence, it
cannot be granted simultaneously
with Detachment Allowance.
[Authy:- MHA UO
No.27012/4/2009-PF.III dated
18/08/2009]
NOTE:The format of application for
Transport Allowance will be as
under:-
APPLICATION FOR GRANT OF
TRANSPORT ALLOWANCE
(See Department of Expenditure OM
No.21(1)/97-E-II(B)dated 03rd October,
1997 and 21(2)/2008-E-II(B) dated 29th
August,2008)
1. Name, Rank and IRLA No. :
2. Office to which posted :
3. Scale of Pay of the employee /
applicant :
4. Place of residence of the employee
with full address :
5. Classification of the City
(A-I/A/B-I/B-II/C, etc.) :
6. Whether Government Transport
facility is provided or otherwise. :
7. Amount of transport allowance
claimed per month. :
8. Date from which the Transport
allowance is claimed. :
Place : ..............Signature of Govt.
servant
Date : ..............

(i) that the Government servant is Counter signed by

not provided with Government (To be signed by HOO / Controlling
vehicle for his / her to and fro Authority)
journey to attend his / her work /
Office daily.
(xi) PENSION CASE.
(c) Since the Transport Allowance is
being granted as compensation (a) Pension cases should be initiated
for cost incurred on account of by the Head of Office / Controlling

45
Officer at least eight months in advance papers of Officers proceeding on
in the case of superannuation and in all Superannuation should be forwarded to
other cases immediately after the PAO CRPF atleast six months in
casualty is occurred. Complete pension advance as per following Check List :-
CHECK LIST FOR PREPARATION OF PENSION CASE

Sl. No. Items Remarks

1 Whether Form No. 5 attached in duplicate Yes / No
2 Whether Vigilance Certificate attached in duplicate Yes / No
3 No Dues Certificate (Provisional) in duplicate Yes / No
4 Descriptive Roll including identification marks in triplicate Yes / No
5 Specimen signature and LTI in triplicate Yes / No
6 Joint Photograph duly attested by Head of Office in the photographs Yes / No
itself in quadruplicate
7 Letter to CPAU for drawal of pension through Bank (Bank Option) Yes / No
in triplicate
8 Photo copy of first page of Bank Pass Book containing address of Yes / No
Bank and Account No. in duplicate
9 Certificate regarding non payment of Prov Pen / DCRG in duplicate Yes / No
10 Option for drawal of Medical Allowance with Sanction Order in Yes / No
duplicate (Admissibility should be checked)
11 Undertaking for recovery of Govt. dues from DCRG in duplicate Yes / No
12 Nomination for DCRG in duplicate Yes / No
13 Nomination for commutation of pension in duplicate Yes / No
14 Details of family in Form – 3 duly initialled and countersigned by Yes / No
HOO / Controlling Authority in duplicate
15 Application for commutation duly signed by the Government Yes / No
servant (Part – III be filled up and signed by HOO)* in duplicate
16 Copy of Retirement Office Order on Superannuation, Voluntary Yes / No
Retirement, Death / Invalidation, etc., be attached in duplicate

Note: 1) Form I – A for Superannuation & Form – I for Voluntary

Retirement.
2) Voluntary Retirement forms should only be signed after due date of
retirement.
3) Medical examination Certificate not necessary for claiming Commutation
Value of Pension in Superannuation / Voluntary Retirement / Premature
Retirement, if applied within one year of retirement.
4) Medical examination is necessary in disability pension cases. In
Compulsory Retirement cases medical examination is necessary if applied
for commutation after one year of retirement.

46
 IN DEATH CASES:

a) Form No. 12 !
b) Form No. 14 ! Required in duplicate duly
c) Death Certificate ! completed in all respects.

NOTE: NAME OF THE OFFICER IS TO BE MENTIONED CORRECTLY IN

CAPITAL LETTERS IN ALL THE ABOVE DOCUMENTS INCLUDING IN
BANK PASS BOOK WHICH SHOULD BE TALLIED WITH THE ENTRY
AVAILABLE IN HIS / HER EDUCATIONAL CERTIFICATE.

(b) The existing instructions given in
S.O. 51/2001 regarding visit to PAO by
Officers will stand. It shall be
appropriate and more beneficial for such
Officer to visit the PAO during the 2nd
half of the month in which he / she is
retiring from service on superannuation
so that PAO CRPF would be in a better
position to provide him / her the details
of his / her pensionary benefits which
are due to him / her and can explain to
him / her the exact position of his / her
case.
(c) For settlement of Superannuation
pension cases, all stakeholders involved
in the process, i.e., Heads of Office and
Pay & Accounts Officers would adhere
to the time lines given in Pension
Manual to ensure that all the pension
disbursements are timely made.
(d) In cases where, the pension is not
finalized till the date of retirement of the
employee, it should be ensured by the
Heads of Office and PAO that a
Provisional Pension Order is given to the
person at the time of retirement.
(e) For other types of pensions, such
as, Family Pension, Voluntary
Retirement cases, Disability Pension,
etc., a time line for each stakeholder
would be worked out but the total time
involved in the pension disbursement
process shall not be more than 90 days
from the occurrence of the event.
Broadly, the time line would be 30 days
for the Sanctioning Authority to sanction
the pension and another 30 days for Pay
and Accounts Office to complete its
processing while it would be 21 days for
Central Pension Accounting Officer
(CPAO) to send it to the Bank
concerned. The Bank would take
another week to process it further and
start disbursing the pension.
(xii) LEAVE ENCASHMENT
CASES.
All the Heads of Offices /
Controlling Authorities shall ensure that
orders relating to grant of Leave, except
CL, to the Gazetted Officers are sent to
PAO CRPF by Registered / Speed Post.
They shall keep a copy of such Leave
Order in the personal file of the Officer
concerned. It is the responsibility of the
Head of Office / Unit / Institution to
furnish the leave availed particulars of
last five years of an Officer who shall be
proceeding on superannuation. Such
leave availed particulars of last five

47
years should be furnished to PAO CRPF
by the first week of the month in which
the Officer is due for retirement so that
exact number of days of EL at the credit
of the Officer could be worked out and
furnished immediately to the concerned
Office / Unit by PAO CRPF to enable
the HOO / Controlling Officer to issue
Leave Encashment Order.
(Authy:- PAO, CRPF, Ltr. No.M.5I-
2006-GOs’ Entt. Dated the 01st June,
2006)
(b) All dues on account of pay and
allowances of the Gazetted Officers will
be sent through Electronic Clearance
System (ECS) or Cheque / Bank Draft,
as the case may be, by PAO CRPF direct
to the banker of the Officer for crediting
the amount into the Officer’s account,
under intimation to him / her.
(c) Whereas pay of the officer will
be drawn and credited in his / her
account without presentation of any bill,
payment on account of TA Claims,
Medical Re-imbursement, Uniform
Allowance and miscellaneous Advances,
etc., will only be made on presentation
of the bills on prescribed forms.
Name / Place of DDO Name and Address of SBI Branch, Current
where DDO is operating
(1)
(ii) Zero Balancing Savings Account
with ATM facilities shall be opened
jointly by NGO and his / her spouse at
SBI / any other Nationalised Bank
Branches as per their convenience. Two
ATM Cards will be issued for joint
account, one to be
(d) In consequence of MoF / Deptt.
of Expenditure OM
No.1(1)/2005/TA/476 dated 10/06/2005,
payment to non-gazetted staff on
account of their pay and other
allowances will be made by the PAO
through Electronic Clearance System
(ECS) against bill presented to it by the
DDO / Head of Office or the officer
authorized under Rule 35 of Receipt &
Payment Rules. The detailed
instructions for disbursement of salary
and other payments through Banks by
opening accounts in Banks by NGOs has
been issued vide Directorate General
CRPF (Adm) Ltr. No. A.I-1/Inst-Accts-
III dated 19/04/2006. Salient features of
the instructions are as under :-
(i) All DDOs will open Current
Account in Nationalized Banks so that
Government transactions can be
operated through these Accounts and
cash transaction is brought to the
minimum. Following information for
direct remittance of pay and other dues
should be submitted to PAO (Cheque)
by all DDOs.
Remarks
Account No.
(2) (3) (4)
operated by the Government employee
and other by his/her spouse or NOK as
the
case may be, who are staying away from
the Government employee.
(iii) All DDOs should prepare list of
48
their NGOs and forward the same to
PAO and EDP (IT Wing) Directorate
General, CRPF, in following format :-

Name and Address of Sl. Force Family Name of SB Whether

SBI/any other No. No., location, Bank Account Single or
Nationalized Bank Branch Rank if Branch Number Joint
with Banker Code, where and staying with account.
DDO is operating his / her Name single Banker (If joint
Accounts of the code and account,
NGOs. postal Name of
address the other
where Account
payee Holder)
has SB
Account.
(1) (2) (3) (4) (5) (6) (7)

(iv) DDOs will provide details of
salary and other payments to their staff
for credit to accounts on a CD / Pen
Drive along with hard copy on approved
format to the Bank Branch concerned.
The format of the details to be so
provided, may be obtained from the
Bank authorities by the DDO concerned.
(v) EDP Cell will forward Pay Bills
to PAO according to the existing system
for issue of Cheque / BD or for
disbursement through ECS, as the case
may be. The PAO will issue Cheques /
BDs / transmission through Electronic
means to respective Bank Accounts of
DDOs according to the Bills preferred.
The DDO then will order to deposit pay
portion of the employee after effecting
usual Regimental deductions, mess
cutting, deductions on account of loan
from Unit Loan Fund, if any, etc., with
the Bank account of the employees
concerned. Thus, the entire
responsibility to credit salary / other
dues of NGOs in their Bank accounts
rests with the concerned DDO.
(vi) EDP Cell / PAO will print Pay
Bills / A-Rolls / Cheques and arrange
their despatch / transmission through
Electronic means to respective Bank
accounts / DDOs within the given time
schedule so that salary amount could be
credited into the employees’ account by
last working day of every month to
avoid any financial hardship to them.
(vii) With the introduction of payment
of salaries and other dues of all ranks of
CRPF through Electronic Clearance
System (ECS), with effect from
01/04/2012, as planned, pay of all
jawans / members of the Force will be
directly credited into their respective
Bank accounts, there will be no
requirement of printing of A-Rolls by
EDP Cell for the respective Units /
Offices / Institutions / Establishments of
CRPF. However, to enable the payees,
pay slip will be issued for individual
payee through SELO Net Work / VPN
(Internet Network).
(e) (i) Payment on account of
the purchase of Stores / Equipment,

49
Arms and
Ammunition, will similarly be made
through ECS by the PAO / RPAOs
directly to the Firms / Contractors, on
presentation of the bills duly signed by
the DDO / Head of Office or the officer
authorized. For this purpose, the details
of Bank account(s) of Firms /
Bank Name and Branch
Name of Details of Supply
with Bank Account No.
Supplier / Order with Date of
(Core Bank Account
Contractor Issue and Amount
(1) (2)
These details of Bank Accounts may be
called for alongwith other Bid
documents in routine so that timely
payment(s) can be ensured in all cases.
(ii) If however, the purchase
involves adjustment between two
Accounts Officers, the same will be
carried out as per procedure laid down in
the Civil Accounts Manual as amended
from time to time.
(iii) (a) As per Section 194 (c) of
the Income Tax Act, every DDO / HOO
of CRPF Offices / Establishments, is
required to deduct Income Tax at source
upon payment(s) to Contractors / Service
Providers. In the light of Income Tax
Act 1961, under Sections 192 to 206,
Income Tax Circular No. 9/2008 dated
29th September, 2008 and Finance
Directorate CRPF Ltr. No. O.V.2/2006-
07-Fin-FA dated 17th January, 2007 the
responsibility of issue of TDS
Certificate and filing of Statutory
Return with Income Tax authority
solely rests with DDOs / BCA. As per
Income Tax Act, the DDOs concerned
are responsible to file quarterly
50
Contractors should be forwarded to the
PAO / respective RPAO(s) in the
following format, by the DDO / HOO /
authorized Officer concerned.
Whether
Bank Branch
IFS is NEFT /
Code RTGS
No.) enabled or
not?
(3) (4) (5)
statements of TDS for the period
ending 30th June, 30th September, 31st
December and 31st March of each
financial year, duly verified to the
Director General of Income Tax
(Systems), failing which they will be
liable to pay by way of penalty under
Section 272 A (2) (K). These
Quarterly Statements are mandatory
on the part of DDOs to deduct tax at
source and have obtained TAN from
the Income Tax Department. In the
Statutory Return / Quarterly Statement,
amount deducted against each head, i.e.,
Income Tax, Education Cess and Higher
Education Cess should clearly be shown
separately and copies of such Statutory
Return / Quarterly Statement should be
sent to PAO / RPAO CRPF (as the case
may be).
(b) While preferring bills for
payment action the DDOs will ensure
deduction of Income Tax at source at
following rates, including Surcharge and
Education Cess as per Note – 2 of
Central Government Account (Receipts
& Payments) Rules, 1983 and correctly
classified in DATA Input Sheet for
deduction at PAO directly from the 266 of GFRs 2005. After relevant
Bill :- requirements thereof are satisfied, they
may be presented to the PAO for pre-
Sl. Sources Rate of Income check payment, provided, further that
No Tax this rule shall not apply to claims on
. account of arrears of pensions.
1. Income Tax (If 2 %
amount exceeds (For details regarding functioning of the
Rs.20,000/- in PAO see Annexure-II of this Manual.)
the financial
year) 37 (A) REGIONAL PAY &
2. Education Cess 2 % on Income ACCOUNTS OFFICEs (RPAOs)
Tax
3. Higher 1 % on Income (i) In accordance with the decision
Education Cess Tax in a meeting held on 24/09/2010, under
the chairmanship of Hon’ble Union
Note: Information Booklet may be Home Minister, PAO, CRPF has now
downloaded from the following links been placed under the control of MHA,
through Internet :- as Departmental Accounting
Organization (MHA). In addition to
http://www.incometaxindia.gov.in/Archi PAO CRPF New Delhi, five Regional
eve/Taxdeductionssourse other than PAOs (RPAO) CRPF have also been
salaries Vol.1.pdf & Vol.2.pdf. established at Jammu (J&K), Patna
(Bihar), Hyderabad (AP), Kolkata (WB)
(Or) and Raipur (Chhattisgarh) respectively.
Their respective jurisdiction over the
from the website Offices / Establishments / Units /
“Incometaxindia.gov.in” – taxpayers Institutions located in the States has been
information booklet enumerated at Table below Para 2 of
Annexure – II of this Manual.
- TDS other
than salaries – (ii) The RPAOs will have same
Vol.I functions as those of PAO, CRPF, New
- TDS on Delhi except maintenance of Service
Salaries Records / IRLA of Gazetted Officers of
CRPF, making payment of salary,
(Authy:- Director (Accts), PAO, CRPF, Pension and Terminal benefits on
Ltr. No. B.IV-4/10-11-NG-BGT dated Superannuation, Voluntary Retirement,
07th October, 2010). Invalidation, Death while in service etc.,
and GPF accumulation, in respect of all
(f) Arrear Claim:- As per Rule 32 of ranks of the Force.
Central Govt. Accounts (Receipt &
Payments) Rules, 1983, claims against 38. BILL BOOKS
the Govt. which are not preferred within
two years of their becoming due would Sl. Division of the Bills Bills to be
attract the provisions of Rules 259 to No prepared

51
 . in Form contingencies as may be regulated by
No. scales laid down by competent authority,
1. Pay bills of NGOs GAR-13 e.g., reward for destruction of wild
2. Advance of Pay / GAR-13 animals, etc.
Leave Salary
3. TA Bills GAR-14 (iii) Special Contingencies: - Special
4. (a) FVC Bills GAR-29 Contingencies are those contingencies
(b) Abstract GAR-30 whether recurring or non-recurring as
Contingent bill cannot be incurred without the previous
5. Other Miscellaneous sanction of superior authority.
bill
(a) Reward Bill GAR-13 (iv) Countersigned Contingencies: -
(b) Tuition Fee Bill GAR-13 Countersigned contingencies are such
(c) Medical GAR-23 contingent charges as may require
reimbursement bill approval of some controlling authority
before they can be admitted as legitimate
39. CONTINGENT CHARGES expenditure against the Government
such approval usually taking the form of
(a) Contingent charges means and countersignature after payment on a
includes all incidental and other detailed bill submitted to the PAO.
expenses which are incurred for the
management of an office as an office or (v) Fully Vouched Contingencies: -
for the technical working of a Fully vouched contingencies are those
department, other than those which contingencies which require neither
under prescribed rules of classification special sanction nor countersignature,
of expenditure fall under some other but may be incurred by the Head of
head of expenditure, i.e., ‘Works’, Office on his/her own authority subject
‘Tools and Plant’, etc. to the necessity of accounting for them.
These may be passed on fully vouched
bills without countersignature.
(b) Classification of Contingencies: -
The classification of contingencies is (c) The following are the sub-heads
made as under:- of contingent charges: -

(i) Contract Contingencies: - (i) Office Expenses and

Contract contingencies are those miscellaneous : -
contingencies for which a lump sum
amount is placed annually at the disposal (1) Furniture.
of a disbursing officer for expenditure (2) Postage.
without further sanction of any kind. (3) Purchase and maintenance of
They generally consist of charges, the Office Machines.
annual incidence of which can be (4) Liveries
averaged with reasonable accuracy. (5) Hot and Cold Weather charges
(excluding wages for staff paid
(ii) Scale regulated Contingencies: - from contingencies).
Scale regulated Contingencies are those (6) Telephones.

52
(7) Electricity and Water charges.
(8) Stationery and Forms.
(9) Printing and Binding of forms.
(10) Purchase and maintenance of
Staff Cars and other vehicles for
office use as distinct from
vehicles for functional purpose
like, Ambulance, Vans, etc.
(11) Lock up charges including diets
to person under custody or in
confinement.
(12) Purchase of Utensils.
(13) Kerosene Oil.
(14) Rewards.
(15) Lamps, Wicks and other Stores.
(16) Credit Notes.
(17) Purchase and repair of Cycles.
(18) Commission charges of
scheduled bank.
(19) Miscellaneous Charges.
Note :- Any Contingent charge which is
not properly adjusted under any of the
detailed basis of contingencies should be
recorded under ‘Miscellaneous charges’
of the detailed head ‘Office expenses
and miscellaneous’.
(ii) Motor vehicles (will include
purchase and maintenance of
transport vehicles used for
functional activities).
(iii) Rent, Rate and
Taxes.
(iv) Wages - include wages of
labourers and of staff at present
paid out of contingencies.
(v) Maintenance - Will include
expenditure on maintenance of
works machinery and equipment.
(vi) Payment for professional and
special service.
(vii) Machinery and Equipment.
(viii) Arms and
Ammunition.
(ix) Cost of Rations, etc.
(x) Publications & Library.
(xi) Works.
(xii) Clothing Tentage
Stores.
(d) In CRPF expenditure is normally
incurred under the competence of the
authorities who are vested with the
financial powers. Most of the
expenditure falling in the category of
‘Fully Vouched Contingencies’ will,
therefore, normally be drawn in Form
G.A.R.-29.
(e) The Head of Office is authorized
to exceed the grant under any detailed
head of contingencies without reference
to the higher authorities provided the
total sanctioned allotment made to his /
her office under the budget sub-head
‘Other charges’ is not exceeded,
(f) Contingent charges may be
drawn either after payment from the
permanent advance or before the
payment, or bills to which should be
attached payees receipts, if the amounts
have already been paid and if for
individual items it exceeds Rs.5,000/-.
Payees stamped receipts in respect of all
bills sent to the PAO will be retained by
the Drawing & Disbursing Officers in
support of payment entries in the Cash
Book.
(g) All vouchers and receipts must
be properly marked ‘cancelled’ and
initialled at the time of adjustment and
filled with the connected credit orders.
40. CONTINGENT REGISTER
(a) One contingent register will be
maintained in each Group Centre and
independent establishments in form
GAR 27 with separate columns for each

53
detailed head of budget. One contingent
bill will be drawn for all expenditure
under any or all the heads. Such bills
may be drawn as frequently as necessary
during a month.
(b) Every item of expenditure should
be entered in its appropriate column and
should be admitted by the Head of
Office or the Accounts Officer under
his / her initials with the date in column
provided for the purpose.
(c) Entries in contingent register
should be sufficiently detailed so that
each item of expenditure is easily
identified. When a bill is drawn the total
expenditure up-to-date budget allotment
and the balance available under the head
should be noted in the register and
signed and initialled by the Head of
Office or the Accounts Officer before
signing the bill and the particular entry
in the Cash Book. The attached Bns will
indicate progressive total of the
expenditure incurred in the sanction
register in which budget allotment
should also be mentioned.
(d) The actual date of payment
should be noted down by the Cashier in
contingent register against each item and
initialled by the Officer concerned in
accordance with Receipts and Payments
Rule-110 (This will not be applicable to
attached Bns who do not maintain
Contingent Register).
(e) Payment orders on contingent
vouchers should be in red ink and should
be in words as well as in figures. Initials
should be dated. Payment Order to be
defaced when the contingent will be
prepared. In case of attached Bn, the
vouchers which are not to be attached
with contingent bill will be defaced by
54
the GCs.
41. POSTAGE STAMP
Separate contingent bill should
be prepared for the Service Postage
Stamps as required under Rule 123 of
Receipt and Payment Rules. A demand
draft will be sent by PAO to the unit in
favour of concerned officer who supplies
the stamps. Govt. has now substituted
the usage of stamps with Public Postage
Stamps or utilization of Franking
Machine vide Dept. of Posts, India.
(Ministry of Communication) letter No.
17-15/98 PO dated 24/7/2001. However
the use of SPS/franked impression has
been permitted till further orders vide
DOP letter No. 17-15/98-PO dated
26/12/2001.
42. RESTRICTIONS ON
DRAWING MONEY
(a) No money, which cannot be
disbursed immediately, will be drawn
except money required for recoupment
of the Permanent Advance or the Pay or
TA of men temporarily absent.
(b) It is not permissible to draw the
money to prevent the lapse of budget
grants.
(c) The payment of proforma bills is
strictly prohibited. If the articles from a
firm are not supplied before the close of
the financial year, they must be paid for
from the grant of ensuing year after
completion of necessary formalities.
(d) All bills signed and
countersigned by the competent
authority will be cashed before 31st of
March. They will, in no circumstances,
be paid for from the budget grant for the
following year without the sanction of
the appropriate authority.
43. SIGNING OF VOUCHERS
BY THE GOVT. SERVANT
When an official signs in English
voucher in his / her own language other
than Hindi, a translation of the same in
English should be written below his / her
signature. All Officers who sign or
countersign bills must follow the
instructions given in Rule 35 of Central
Government Accounts Receipts &
Payments Rules.
44. RECEIPTS TO BE STAMPED
Receipts for sums exceeding
Rs.5,000/- must be stamped under
section 3 read with item 53 of Schedule-
I of the Indian Stamp Act-1899 (Act 2 of
1899) as amended from time to time,
unless they are exempted from stamp
duty. A list of authorized exemptions
relating to receipts is given in Appendix-
2 to C.T.R.
45. INCOME FROM
MISCELLANEOUS
SOURCES
(a) Money received on account of
rewards offered by private persons for
companies or amount received from
miscellaneous sources shall be credited
to head “055 Police” or any other head
prescribed by the Govt. for this purpose.
(b) A register showing the receipts
from miscellaneous sources shall be
maintained in CRPF Form No.90 in
which all entries relating to
miscellaneous income, e.g., cost of
clothing, articles, MT charges, sale
55
proceeds of condemned articles, i.e.,
clothing, empty cartridges, condemned
vehicles or any other machinery, etc.,
shall be made.
(c) The register should be examined
at least once a month by the Accounts
Officer who should satisfy himself that
all moneys have been deposited to Govt.
account through the PAO and credited
under head “055 Police” or any other
head prescribed by the Govt. for this
purpose.
(d) The amounts received in attached
Bns from the miscellaneous sources will
be remitted to the concerned Group
Centre for being credited to Govt.
account through the PAO.
46. VERIFICATION OF
AMOUNTS CREDITED TO GOVT.
Each DDO should verify the
amounts on account of ‘Receipts’
credited by them to Govt. account with
the receipted copies of the challans
received from Govt. Treasury, SBI, R.K.
Puram, New Delhi through the PAO. In
case of any discrepancy, immediate
reference should be made to PAO. The
result of such verification should be
recorded in the Cash Book in order to
ensure correctness of the accounts every
month.
47. (A) CREDIT ORDERS
(i) With the introduction of
remittance of dues to individual Force
members through Electronic Clearance
System (ECS) and payment of bills to
Firms / service providers through
Cheque directly by the PAO CRPF,
there will be no need to follow the
present system of issuing Credit Orders
to account for Receipt and Payments.
However, there has to be some
procedure to keep close watch over such
Receipt and Payment details in various
formations of the Force in lieu of Credit
Orders and for that the system as at Para
47 (b) below is being introduced. Thus,
there will be no requirement of issuing
Credit Orders for future transactions.
(ii) However, for the purpose of
ensuring proper accounting of Receipts /
Payments made so far in Force
formations, through Credit Orders, they
are required to be preserved after full
adjustments of each of them, for the next
35 years as prescribed. These will also
be required for audit purposes. After
completion of the prescribed period of
retention these Credit Orders so far
issued should be destroyed as per laid
down procedure.
(B) ACCOUNTING
PROCEDURE AND ADJUSTMENT
OF RECEIPT / PAYMENT IN LIEU
OF CREDIT ORDERS
(i) With the introduction of the
system of payment through Electronic
Clearance System (ECS) / Cheque, there
will be no need to maintain Credit Order
for watching the payments on account of
each Bill prepared in Group Centre /
independent Establishments and for the
money received by them in any form in
Cash, Cheques, Bank Drafts, etc.
(ii) While preferring Bill to PAO,
instead of issuing Credit Order, each Bill
must be accompanied with a list of
remittance particulars of payees
invariably mentioning their Force
Number, Rank, Name and CBS A/c No.
On passing the Bills the amount may be
56
directly credited by PAO into the
concerned CBS A/c of the individual.
(iii) All payments in respect of NGOs
can be made to the individuals through
ECS directly by PAO as is being done in
the case of payments / dues in respect of
the Gazetted Officers and for payment of
GPF in respect of NGOs, followed by
forwarding intimation to Payee / Bill
preferring Office through Email / SELO
message.
(iv) To keep watch over receipt of
amount of each Bill from PAO, payment
to the correct individual and final
adjustment of the Bill, receipt of Debit
Advice from the PAO (through Email /
SELO) and Bank Scroll / Bank Receipts
should suffice instead of PARs.
(v) As per new system introduced by
the GOI / MHA, for the limited purpose
of sanction of GPF Advance / Part
Withdrawal, Bills are to be prepared at
Battalion level and despatched to PAO
without linking the GCs. Accordingly,
the amount is remitted to the individual’s
Bank account directly by the PAO
through ECS.
(vi) Presently, Internet facility is
available in all Offices / Establishments
of CRPF. Hence, a system of Online
Banking can be introduced for making
all Government transactions, except
making payment and transfer of funds.
A print out of the Online Account
statement should be downloaded from
the Internet by the HOO or the Accounts
Officer if specifically so authorized by
the HOO and Government Cash Book
may be filled up and certified
accordingly.
(vii) (a) System of “Internet
Banking” should be adopted by each
Unit / GC / Establishment / Institution,
to keep regular watch over the daily
transactions / Credit & Debit details in
Bank account opened for the purpose of
payment / remittance of Government
dues to Payees (Force Members,
Regimental Funds, Firms, etc.). For this
purpose, the concerned Bank branch
should be approached and appropriate
code to operate “Internet Banking”
system should be obtained by the Head
of Office concerned.
(b) To operate “Internet Banking”
system, the concerned Bank Branch will
issue an “Username” and a “Password”
which are secret and should be only in
the knowledge of the Head of Office or
the Accounts Officer duly authorized by
the Head of Office by issuing an
appropriate Office Order, so that
possibility of any misuse of the “Internet
Banking” system by undesirable
elements could be prevented.
(c) To ensure safe operation of
Internet Banking, the “Username” and
the “Password” issued by the Bank
Branch should be changed and a suitable
new “Username” and “Password” should
be created by the HOO, on the very first
“Log-in” to the system and activating the
service.
(d) It will be the responsibility of the
HOO to ensure maintenance of total
secrecy about the “Username” and
“Password” so created. The “Username”
and “Password” so created must not be
shared in form of writing with anyone to
avoid fishing / fraudulent attempts /
misuse. With the change of HOO and /
or Accounts Officer (so authorised by
HOO to operate Internet Banking), the
HOO (new incumbent) should change
the “Password” so created by his / her
57
predecessor. He / She may further
decide about delegating the powers to
operate the Internet Banking system on
his / her behalf by the Accounts Officer
of the Unit or otherwise to be operated
by himself / herself.
(e) The “Internet Banking” system
should be adapted only for watching
over daily transactions / debit / credit
details AND NOT REPEAT NOT for
making any payment / transfer of
Funds through Internet Banking
system.
(f) Daily Credit / Debit details in the
Bank account should be cross checked /
verified on daily basis (on working days)
with the payment details provided by the
PAO, CRPF through SELO / Email.
(g) The above system should be
invariably followed mutatis mutandis in
respect of all other Bank Accounts
maintained by the Unit / Establishment /
Institution concerned for their
Regimental Funds.
(h) The HOO and the Accounts
Officer should educate themselves about
the Password management and Security
Tips, available on the “Log In” page of
the system. Few security tips are as
under :-
(i) Bank’s website should be
accessed only by typing the URL
in the address bar of the browser.
(ii) No links (URL) given in any
email / message should be
clicked to access the site.
(iii) Accessing Internet Banking
account must be avoided from
any shared PC or from Cyber
 Cafe. Hence, a Stand Alone PC
to be operated by the HOO
should preferably be used for
Internet Banking by any Unit /
Office / Establishment
concerned.
(iv) Last Log In date and time should
be checked in the post Log In
page and particulars of such
checking should be recorded in a
Register to be maintained by the
HOO or the Accounts Officer if
specifically so authorized by the
HOO to operate the Internet
Banking system.
(v) The Internet Banking Password
should be changed by the HOO
at periodical intervals.
(vi) The PC on which the Internet
Banking system is being operated
should be regularly scanned with
anti Virus to ensure that the
system is Virus / Trojan free.
(vii) Newer version of Operating
System with latest security
patches should be adopted.
48. PAY AND ALLOWANCES
(a) Pay and allowances of the
personnel posted in the Group Centre /
Bns attached to it, in unattached Bns and
other establishments of CRPF will be
drawn from PAO on presentation of bill
prepared by EDP Cell on the basis of
data supplied to it by their
Establishments every month in the
prescribed forms namely, CPS-
1,2,3,4,5,6,7,8,9.
(b) The following registers will be
maintained in each GC and in the
58
independent establishments for
preparing supplementary pay bills and
submission of papers date (casualty) in
the prescribed form to EDP Cell every
month:-
(i) Muster Roll ---
(a) GAR-17 shall be used for the
purpose which shall be divided into
sections for entering details of pay and
allowances rank-wise. The names, to
start with, will be entered in order of
seniority of Subordinate Officers and
force numbers for under officers and
men. Once a name is entered it shall not
be removed to another place on account
of any officer gaining seniority in his /
her particular rank but when an officer
or man is promoted to another rank, his /
her name shall be removed to the
appropriate section. To allow for this
and for increase in force, a member of
blank pages shall be left at the end of
each section.
(b) The Muster Roll must always be
kept up-to-date. The Pay Bill Clerk shall
enter in all casualties affecting pay and
allowances as published in the Force
Orders accurately and promptly.
(ii) Memorandum of
Savings ---
(a) Memorandum of savings shall be
maintained in CRPF Form No.82 in
which casualty shall be entered quoting
Force Order reference, if any, in serial
order all pay and other allowances not
drawn in the bill for the month for which
they are due by EDP Cell.
(b) The pay of the men absent
without leave for whom casualty details
for withholding the pay sent to EDP Cell
shall be shown as held over. The register
shall give exact details of the pay and
allowances held over for future payment
and savings credited to Govt.
subsequently if not at the time of drawal
of pay by EDP Cell. The effects of the
casualties submitted to the EDP Cell
should be monitored with the pay bill
prepared by the EDP Cell and
corresponding entries should be made in
this register against relevant entries
already recorded in it. Each item must
be checked by the Accounts Officer and
initialled at the time of receipts of pay
bills from EDP Cell. As far as possible
the held over and other claims should be
decided as soon as possible and step
should be taken to fill up the vacancies
in each rank shown in the saving memo.
Every item of supplementary arrear bill
should be carefully checked by the
Accounts Officer and shall be covered
by the entries in the register. The number
and date of supplementary bill in which
the claim is drawn shall be noted in
column-12 of the register which will be
initialled by the officer signing the bill at
the relevant entries shall be scored
through with red ink.
(c) EDP Cell will prepare through
computer Coy-wise aquittance rolls for
executive force and Constable Followers
each month in its computer proforma.
Group Centre and Bns shall submit
details of new appointees, name of
personnel dismissed, discharged,
removed, personnel placed under
suspension, promotion, transfers, on
deputation, death, retirement,
invalidation, study leave, long medical
leave etc., from monthly casualty details
in prescribed computer form to EDP Cell
by the designated date every month.
EDP Cell will incorporate all the
changes in the relevant master files of
59
the computer. EDP Cell will intimate
the details of non-accepted cases of
casualties, if any, to the Bn / GC / Office
concerned every month so that it could
be included in the next month for
action / recovery to avoid overpayment /
less payments of pay & allowances.
(d) EDP Cell shall prepare the
A/Rolls and dispatch to the Battalions /
GCs concerned by 25th of each month.
The details of pay to be drawn will be
submitted by EDP Cell to the PAO in
proper proforma by 15th of each month
so that PAO can prepare and dispatch
bank drafts to the Bns / GCs and other
establishments.
(e) On receipt of A/Rolls it should
be thoroughly checked by the pay bill
Clerk of the GC and unattached Bns /
Establishments with the Muster Roll and
memo of saving and necessary
corrections made in respect of rates of
pay, average pay during leave, actual
posting of personnel concerned etc., and
prepare fresh data for submission to EDP
Cell in the prescribed forms.
(f) It shall also be seen that names
have been correctly included, that no
names have been omitted or wrongly
entered and that deductions have been
correctly made for all casualties and
broken periods of service. In case of any
error detected in the Aquittance Rolls
prepared by EDP Cell such error will be
intimated to EDP Cell by separate
casualty in the following month.
(g) The monthly pay bills shall be
prepared by EDP Cell on the basis of the
information stored by it of each Bn /
GC / Estt. of CRPF in its Computer and
sent to PAO for payment action. In case
of supplementary pay bills after
thorough check and satisfaction of
correctness, the pay bill clerk shall
prepare a supplementary pay bill in form
GAR-13.
(h) The pay bill prepared by EDP
Cell will then be sent to PAO for
authorizing payment to the Units. The
Aquittance Rolls of the Units will be
dispatched to the concerned Units by
EDP Cell by 25th of each month either
by post or by air.
(i) Pay of personnel absent without
leave or of deserters or of those who
have been discharged, dismissed etc.
should not be drawn by EDP Cell on the
basis of casualty reports received from
Bns / GCs / Establishments. Such
casualties should be promptly intimated
to the Accounts Officer of Bns / GCs /
Establishments so that their casualties
can be sent to EDP Cell promptly and
their pay can be withheld.
(j) Average salary should be
invariably worked out for officiating or
temporary hands who have not
completed 3 years continuous service in
the existing ranks when going on leave,
if the maximum of pay scale of the posts
held by him exceeds Rs.2,300/- by the
office of the drawing officers.
(k) In the case of Ex-Army
pensioners who get benefit of pension
for the purpose of Dearness and other
allowances while proceeding on regular
leave should not be allowed DA on pay
plus pension but only on leave salary.
This casualty should be intimated by the
Bns to GCs/Establishments to EDP Cell
in relevant form of casualty.
60
(l) The personnel granted
increments during leave on the date
when the increment falls due should not
be paid in increased rate of pay but given
effect to from the date of rejoining duty
on expiry of leave. The date of
increment will, however, remain
unaffected, if the period of leave
otherwise qualifies for increment.
(m) Details of monthly emoluments /
GPF accumulation in respect of Force
personnel can now be seen on CRPF
SELO NETWORK or through Internet
on CRPF Website in the following
manner :-
(i) CRPF Selo Network :-
Every individual member of the
Force has already been allotted a
key password by the IT Wing of
CRPF Directorate General for
accessing the details regarding
their monthly emoluments and
GPF accumulation to their credit
on CRPF Selo Network. Using
such password, every member of
the Force can access Selo
Network through Lotus Notes
and view his / her personal
dues/GPF accumulation.
(ii) On Internet through CRPF
Website :-
CRPF website can be accessed
through http://www.crpf.nic.in.
When the website opens, click on
“View Pay Details”. In the new
window that opens up, (just
below Links on top right side)
click on “View Pay”. Then in
the new pop-up window, type the
user’s Force number / IRLA
Number in the tab meant for
 ‘username’ and user’s date of
birth (in dd/mm/yyyy format) in
the password tab to access the
account. Now the window that
opens up enables the user (both
GO / NGO) to view their Pay and
GPF details. Click on respective
link (viz., Pay GO in case the
user is a Gazetted Officer or Pay
NGO if the user is a Non
Gazetted Officer and similarly
for GPF) to view the user’s Pay
and GPF details.
49. REGIMENTAL
DEDUCTIONS
Regimental recoveries such as
Welfare and Amenity Fund, CWF &
Sports Fund, etc., are made through pay
bills by EDP Cell and an extract to this
effect is also made in each of the
Aquittance Rolls sent to the Bns / GCs /
Estts. On the basis of this statement
various amounts pertaining to various
funds are credited.
50. TA AND OTHER CLAIMS
(a) Pay bills, TA bills and bills
relating to other claims in respect of
non-gazetted staff will either be prepared
in the Group Centre or in the
independent establishment, as the case
may be.
(b) Coy-wise consolidated TA
Claims in CRPF form No.5 must reach
the Group Centre / Accounts Branch by
10th of the following month to which the
claims relate. The Coy Commander
should certify on the claims that they
have checked all claims and that they are
genuine and have not been preferred or
drawn before. The TA claims for
previous months should not be passed
61
without separate order from the
Commandant, who should scrutinize
causes of delay in submission of the
applications.
(c) The claims on receipt in the
Accounts Branch will be checked by the
TA Clerk who will bring inaccuracies
and irregularities, if any, to the notice of
the Head of Office. The latter will pass
orders for admission or disallowance
after such queries as may be necessary.
(d) The TA Clerk will then prepare
bills from the consolidated claims which
will be thoroughly scrutinized by the
Insp (M) in-charge of TA Section /
Accountant before submitting it to the
Accounts Officer and Controlling
Officer for signature and counter
signature respectively.
(e) After the bill has been
countersigned action as outlined in para
48 will be taken.
(f) Upper ceiling limit for the
settlement of these types of Claims
would be 90 days. It should be ensured
that all the Claims are settled within this
time period.
51. AUTHORISATION OF
PAYMENT BY PAO
All bills and bills relating to
other claims received in PAO will be
minutely scrutinized and checked. They
will be passed only when they are found
in order. Bank Drafts payable through
nearest Bank will be sent to the Units
with a forwarding memo in CRPF /
CPAU Form No.18 (Annexure-1). On
receipt of the Bank Draft, the
acknowledgement slip will be returned
by the Unit / Establishment to PAO for
record.
52. RECEIPTS
(a) Form GAR-6 or CRP-60 should
be used to acknowledge receipt of all
moneys including Bank Drafts and
cheques.
(b) GAR-6 / CRP-60 in respect of
Cheques / Bank Drafts received by
attached Battalions from PAO for the
bills presented to it by Group Centre will
be sent to the concerned Group Centre
and not to PAO. Amount received
without vouchers or details of
disbursement should promptly be noted
down on the receipt side of the Cash
Book and GAR-6 / CRP-60 receipt
issued therefore. A letter should be
issued to the office from which amount
is received for details of vouchers.
53. CASH AND DISBURSEMENT
(a) The Head of Office will be
responsible for any Government amount
received in his / her office until it has
been paid to the person(s) entitled and
legally valid receipt has been obtained.
The procedures outlined in succeeding
paras will be followed with regard to
encashment of cheques/bank drafts,
disbursement of money, disposal of
Acquaintance Rolls, etc.
(b) The cheques/bank drafts received
in any office will be got encashed by the
Head of Office / Accounts Officer. An
Officer not below the rank of Sub
Inspector or a Gazetted Officer may be
authorized to collect payment from the
Bank depending upon the total amount
of Bank Drafts to be encashed. The
details of escorts required for
encashment officer are given in
62
Operational Hand Book.
(c) All establishments in CRPF
including static establishments, like,
Group Centres / Training Institutions,
etc., the net amount payable to the men
excluding regimental / private
deductions, if any, alongwith an advice
slip in CRPF Form No. 59 and
aquittance rolls received from EDP Cell
will be made over by cashier under the
supervision of Accounts Officer for
disbursement to the Company
Commander / GO or officer
Commanding of the Coys not below the
rank of Inspector.
(d) The procedures outlined in Para
(c) above will also be followed in the
duty Bns in respect of the Headquarters
Coy personnel. This procedure will also
be followed in respect of service Coys if
the Coys are deployed in close proximity
of the Unit Hqrs, and if the Coy
Commanders can reach it within a
reasonably short time. In case it is not
possible to do so the pay and allowances
of the service Coys personnel present at
Hqrs will be disbursed through Officer
Commanding HQ Coy and the
remaining amount alongwith advice slip
and aquittance rolls will be sent through
an escort to the Coy Commander, or
collected by the Company Commander
under escort for further disbursement. In
case banking facilities are available at
Coy’s location, Bank Drafts for the net
amount in favour of the Coy
Commander / GO / Officer
Commanding will be obtained and sent
alongwith advice slip and aquittance
rolls to the Coys by post or a special
messenger for needful.
(e) All Officers / Officers
Commanding disbursing the amount will
endorse a Disbursement Certificate on
the Acquaintance Rolls.
(a) Amount received Rs...
………
(b) Amount disbursed Rs….……
(c) Amount returned
by Memo No. Rs….……
Total of (b) and (c) Rs………
Signature of Disbursing Officer / Coy
Commander / Officer Commanding.
(f) After disbursing the amount, the
Acquaintance Roll alongwith un-
disbursed amounts, if any, with an
advice slip and explanation of the
reasons of its non-disbursement, will be
returned to the Accounts Officer of the
Group Centre / Establishment, who will
dispose of the un-disbursed amount
correctly. After the Acquaintance rolls
are completed in all respects and the
money drawn is correctly disbursed or
un-disbursed, refund to the PAO and for
which proper receipt obtained, the Credit
Order will be adjusted & all vouchers
and other concerned papers cancelled /
defaced and deposited in the record
section.
54. CUSTODY OF MONEY
(a) No Government money will
remain in the private possession of any
one. Any balance of pay and allowances
of absentees including those on leave
will be deposited after day’s transaction
in the Treasure Chest / Company Cash
Chest.
(b) Any Officer or man handing over
any Government or Regimental money
to any other person must demand a
receipt at the time of handing over. The
money should not be handed over
63
without a receipt being obtained. Failure
to obtain a receipt will make the officer
or the man handing over the money
liable to make good any subsequent loss
or shortage of that money.
55. BUDGET ESTIMATES
(a) The annual Budget Estimates
will be prepared in accordance with the
instructions issued by Ministry of
Finance / MHA and the Director
General, CRPF. Provisions of General
Financial Rules shall also be followed.
Besides the Budget Estimates, Revised
Estimates, Eight Monthly, Ten Monthly
Estimates are also to be prepared
according to the time schedule
prescribed. The CRPF Budget Estimates
is “Non Plan” “Revenue Expenditure”
except in respect of Major Works which
are included as “Plan expenditure” under
“Capital outlay” from time to time.
The provision for payment of
Court awards / MACT claims are made
under respective sub heads categorized
as “Charged”.
While framing the Budget
Proposals the following salient points
should be kept in view :-
(i) The Budget provisions should be
assessed on the basis of strength
sanctioned as on 1st March of the year.
(ii) The provisions for adjustment of
all liabilities (like cost of Railway
Warrants / Air Exchange Vouchers /
Credit Notes, indents placed on Central
procurement agencies) should be
projected.
(iii) Provisions should be made for
only new Schemes already sanctioned or
expected to be sanctioned within the
financial year.
(b) Budget Estimates in respect of
Group Centres / Establishments as well
as the attached Bns will be prepared by
the concerned Group Centre and that in
respect of independent establishments by
the concerned establishment and
forwarded to the Sector IG for scrutiny,
consolidation and onward submission to
the Directorate.
(c) The Budget Estimates received
from the Sector IG and other
establishments will be minutely
scrutinized in the Directorate and having
satisfied with regard to its accuracy, will
be consolidated and forwarded to the
Govt. for sanction.
(d) The sanctioned grant received
from the Govt. is allotted to Sector IG /
other controlling officers for further sub
allocation to the DDOs keeping in view
of the estimated requirements of each
establishment.
(e) Since Commandants, of duty Bns
also incur expenditure under
‘contingency’, a portion of the budget
allotted to it will be sub-allotted to the
Duty Bn by the Group Centre.
56. RECONCILIATION OF
ACCOUNTS
The departmental expenditure
figures of each DDO shall be reconciled
regularly with the figures shown in the
Books of PAO, CRPF and discrepancies,
if exist, rectified by the respective DDO
every quarter by sending its
representative to PAO in accordance
with instructions issued from time to
time.
64
57. MONTHLY EXPENDITURE
STAETMENT
(a) Each Head of Office who is also
the disbursing officer will submit each
month a monthly expenditure statement
to the Sector IGP for scrutiny,
consolidation and submission to the
Directorate.
(b) The expenditure statement will
be prepared strictly on the basis of
monthly compiled accounts of PAO,
CRPF. In case of variation in figure
between the compiled accounts of PAO
and monthly expenditure figures of
expending officer as a result of
erroneous adjustment by PAO, it should
be got corrected by direct
correspondence with PAO and through
periodical reconciliation teams being
sent from GCs / unattached Bns /
Establishments. Other instructions
issued by Directorate in this regard will
be strictly adhered to.
58. CONTROL OF
EXPENDITURE
For control of expenditure it is
imperative that Unit wise figure of
expenditure (primary unit wise) is
maintained by controlling officer in a
register on the basis of monthly
compiled accounts of PAO. Monthly
expenditure statement received from
Subordinate Offices by the controlling
officers should be checked from that
register. In case of variation, the
subordinate officers should be asked to
correct their figures with the compiled
accounts of PAO.
59. PAYMENT / ADJUSTMENT
OF COST OF STORES / SUPPLIES
RECEIVED FROM
CENTRAL PURCHASE AGENCIES.
(a) With a view to ensuring timely
surrender of savings from the
appropriation accounts relating to
financial year various officers dealing
with the procurement of stores and
carrying out adjustments or dealing with
budget will adopt the following
procedure.
(b) It is very necessary that all
adjustments for payments relating to
supplies made during any financial year
be carried out in the same financial year.
With a view to ensure such adjustments,
the officers receiving stores should book
the receipt in the register of Running
Memo. Form (CRP form 87) and issue
immediate instructions to the supplying
firm / depot to forward bills / priced
vouchers to the paying authorities which
should be pursued till the request is
compiled with. In normal cases this
should not take more than one month
and if further delay is caused, then
higher authorities of firm / depot
concerned should be approached and
final submission ensured.
(c) Running Memo Register will be
maintained for all outstanding of
previous financial year and also for the
transactions of the current financial year
in order to keep track of expenditure and
adjustments every month and to keep on
reminding the supplying authorities and
the Comptroller accordingly.
(d) All the purchases whether local
or through indents whose cost is to be
debited by each payment by PAO as per
Govt. of India orders must be finalized
latest by first week of February each
year and any outstanding supply which
may be pending on the date should be
65
brought to the notice of the Head of
Office for specific orders and approval
for retention of funds. All saving cited
in fund should be immediately
surrendered for their utilization under
other heads to the advantage of the Govt.
But it should be strictly ensured that
surrender of funds may not be resorted
to as a matter of routine because, such
action by the Department will be viewed
by the Govt. seriously. As budget is
prepared on the basis of requirement, all
should endeavour to utilize the funds
before the end of financial year.
However, only under un-avoidable
circumstances surrender of funds should
be made. All such indents / supply
orders which have not been adjusted
against supplies made in any financial
year till the beginning of April following
the financial year, should be settled
finally by the officer concerned or by
any subordinate staff detailed for the
purpose by personally contacting the
accounts authorities concerned where the
delay is cited. For this purpose the
concerned officer will put up monthly
report to the Head of Office regarding
necessity for such personnel contacts
and obtain his / her orders on the subject.
(e) For the purpose of unadjusted
items of the last financial year, the
officers concerned will put up their
report where personal contact is
necessary for ensuring adjustments so
that suitable orders may be passed on the
subject.
(f) No fresh indents, as far as
possible, should be placed after 31st
December every year, as it unlikely that
the cost thereof can be adjusted within
the same financial year.
(g) Generally, the Head of Office
should study the figures every month
after the expenditure statements have
been issued, firstly to see the
fluctuations with a review to ascertain
whether payments due in particular
month have not been postponed to
inflate the following month’s
expenditure and secondly that variations
between monthly average allotment and
monthly expenditure under various
heads are properly and adequately
explained. Where any unusual item
appears he should immediately probe
into it.
(h) The list of payments made by the
PAO on the indents placed by CRPF
Establishments received from PAO will
be compared and verified with the
running memo register and Railway
Warrant Register. The details of
expenditure wrongly booked against
Units / Group Centre / Establishment
will be promptly reported to PAO. The
month in which the payment has been
made will be recorded against the
relevant items in the register. These
registers should be scrutinized by the
Head of Office / Accounts Officer at
least once a month to see that the
payment is not inordinately delayed.
60. ROUNDING OF FRACTION
OF RUPEES TO THE NEAREST
RUPEES
As per Govt. of India, Ministry
of Finance, C.G.A. Letter No.
V/16011/113/86-CTR/944 dated 18/3/87
a fraction of Rupees should be rounded
up to the nearest Rupee depending upon
whether the fraction is above 50 paise or
below 50 paise. Even the suppliers
should be persuaded to co-operate in
rounding of the amounts in their bills.
Where payment of paise cannot be
avoided, the total of SUB vouchers
sought to be recouped would include
paise also. These orders have been
effective from 1/4/1987.

ANNEXURE – I
(Para 51 of Accounts Manual)
CRPF/CPAU/18
From:-
DIRECTOR OF ACCOUNTS
PAY AND ACCOUNTS OFFICE File
No………...NGO
CRPF, New Delhi.
Dated……………….
To
The Commandant
Central Reserve Police Force
Cheque Memo No………………………of………………..
PARTICULARS OF THE CHEQUE/BANK DRAFT

66
1. Cheque/BD No. ..………….…..}The enclosed Cheque/Bank Draft is sent herewith in
payment
2. Date…………………………...}of the bills noted below. Particulars of retrenchments
made 3. Amount Rs………………….....}from the bills marked (x) are given in the
attached Slips.
4. Bank of which drawn.………... }

Sl. Net Amount

Bill No. Voucher No. Remarks
No. Rs. P.
1.
2.
3.
4.
5.
6.
7.
8.
Total Rs.
Copy to:- The Commandant………..CRPF
Superintendent Incharge
Cheque Section
MEMO OF ACKNOWLEDGEMENT
(To be returned to PAO, CRPF, immediately duly signed)
To:
The Director of Accounts,
Pay and Accounts Office,
CRPF, New Delhi.

Receipt of Cheque / Bank Draft No. ……….. dated ………. for Rs. ………. /-
(Rupees ........................... only) vide Cheque Memo No. ………… of ………… is
hereby acknowledged.
Signature………………………
Designation……………………

ANNEXURE-II

PAY AND ACCOUNTS OFFICE

[See sub-para below para 37(f)]

1. INTRODUCTORY Accounting system as approved by the

Govt. of India, Ministry of Finance in
(a) The Scheme of general Pay and consultation with the Comptroller and

67
Auditor General of India was approved
w.e.f. 1/7/1969 vide MHA letter
No.F.25/65/67-P.II dated 22/5/1969.
With the departmentalization of
accounts, the Central Pay Pay and
Accounting Unit of CRPF was converted
into a full fledged Pay and Accounts
Office w.e.f. 1/10/1976. Consequently,
all accounts work earlier being done by
AGCR was entrusted to the
Departmental Pay and Accounts Office
except the responsibility of Statutory
Audit, which continues to be performed
by the Director of Audit, Central
Revenue, New Delhi.
(b) (i) As per decision taken in a
meeting held on 24/09/2010, under the
chairmanship of Hon’ble Union Home
Minister, PAO, CRPF was placed under
the control of MHA alongwith that of
BSF and encadrement of staff in
Departmental Accounting Organization
(MHA).
Internal Audit Engagements in the
CPMFs/ MHA, the administrative,
technical, operational control and
functioning of six Internal Audit Parties
(IAP) of CRPF was transferred to DD
(Accounts), PAO, CRPF alongwith all
associated work related to audit matters
in CRPF, vide Finance Branch,
Directorate General, CRPF Letter
No.M.V-1/Inst-Internal Audit dated
December, 2009.
(iii) MHA vide Letter OM No. CF-
94732/2011/Pers.III dated 17/08/2011,
issued an Order that 211 posts of PAO,
CRPF would now form the cadre
strength of Departmental Accounting
Organization (DAO) of MHA.
Accordingly, Directorate General, CRPF
(Organisation Branch) vide Order No.
O.IV-16/2009-Org dated 15/09/2011,
transferred the following strength from
that of Force HQr to DAO, MHA (PAO,
CRPF) on permanent basis:-

(ii) In accordance with Internal Audit

Manual 2009, by MHA, as guidance to
planning, performing and reporting of
Audit
PA 6 Wing at
Sl. No. Rank Total
O IAPs Force
HQr
1. DD (Accts) 1 0 0 1
2. Asst. Director 2 0 0 2
3. Jt. Asst. Director (Accts) 4 6 1 11
4. Subedar Major (Min) 16 6 0 22
5. Subedar Major (Steno) 1 0 0 1
6. Inspector (Min) 43 0 1 44
7. Sub Inspector (Min) 62 18 2 82
8. Asst. Sub Inspector (Min) 25 0 1 32
9. Constable (Daftry) 7 0 0 7
10. Constable (Peon) 7 0 0 7
11. Constable (S/K) 2 0 0 2
Total 170 36 5 211

68
2. ORGANIZATIONAL SET-UP
The Deputy Director (Accounts),
PAO CRPF is over-all in-charge of the
PAO. However, as per decision taken
in a meeting held on 24/09/2010, under
the chairmanship of Hon’ble Union
Home Minister, PAO, CRPF has now
been placed under the control of MHA,
as Departmental Accounting
Organization (MHA). Instructions on
technical matters, procedure of
accounting, forms and clarifications etc.,
will therefore, be issued by the CCA
69
(Home) / SS & FA (Home) for
observance by the Deputy Director of
Accounts. In addition to PAO CRPF
New Delhi, five Regional PAOs (RPAO)
CRPF will also function at Jammu
(J&K), Patna (Bihar), Hyderabad (AP),
Kolkata (WB) and Raipur
(Chhattisgarh), with jurisdiction over the
Offices / Establishments / Units /
Institutions located in the States as
mentioned below. Therefore, with the
changed system, the organization set up
of PAO, CRPF will be as under :-
 PAO – ORGANIZATIONAL SET UP
SS & FA (HOME)

CCA (HOME)

DIRECTOR / DEPUTY DIRECTOR

(ACCOUNTS)

PAO
CRPF RPAO RPAO RPAO RPAO RPAO
NEW DELHI CRPF CRPF CRPF CRPF CRPF
JAMMU PATNA KOLKATA RAIPUR HYDERABAD

CRPF CRPF CRPF CRPF CRPF

OFFICES/ OFFICES/ OFFICES/ OFFICES/ OFFICES/
AD AD IAP HQR UNITS UNITS UNITS UNITS UNITS
(ACCOUNTS) (PENSION) N/DLI LOCATED LOCATED LOCATED LOCATED LOCATED
IN J&K, PB IN BIHAR, IN WB, IN MP AND IN MHRS,
IAP-1 AND HP JKD, UKD ASM, MNR, CHSG AP, KRL,
CHENNAI
AND UP NLD, TPA KTK AND
IAP-II AND ORS TN
AJMER

IAP-III
N/DELHI

IAP-IV
CRPF ALL CHANDIGARH
OFFICES/
UNITS CRPF IAP-V
LOCATED OFFICES/ ALLAHABAD
IN DLI NCR, UNITS
HYN AND IAP-VI
GUWAHATI
RAJ
3. FUNCTIONS OF PAO
(i) The Pay and Accounts Office deals with all payments
of personal claims of all ranks of the Central Reserve Police
Force, maintenance of service records and leave accounts,
drawal and disbursement of Pay and Allowances of GOs on
IRLA system, payments for all types of purchases of stores,
equipments, arms and ammunition, etc., and adjustment of
expenditure incurred by other PAOs on behalf of CRPF
(payments for purchases made through DGS&D, etc.).
(ii) The work relating to verification of qualifying service,
authorities of pension, gratuity and commuted value is also
handled by the PAO.
(iii) The responsibility for maintenance of GPF accounts of
Gazetted Officers, feeding relevant data required by the EDP
Cell for completing the computerized GPF account of non-
gazetted staff, all miscellaneous work related to allotment of
account number, scrutiny, acceptance and custody of
nomination forms for GPF, payment of advance and part-
withdrawals from GPF, final settlement of GPF balances also
rest with the PAO.
(iv) The PAO also compile the expenditure each month for
submission to the Principal Accounts Officer (MHA), records
all vouchers/schedules, etc., after they are passed and the
accounts are compiled, reconciles the bank scrolls for receipt
and payments.
(v) The PAO also functions as the Treasury for CRPF.
(vi) For effective and efficient discharge of the
responsibilities of the PAO, with the increased workload as a
result of further expansion of the Force, Regional PAOs
(RPAOs) have also been set up at key locations taking into
consideration the concentration of CRPF Offices / Units in a
particular area. To start with, the RPAOs are presently catering
for payments of FVC Bills and other miscellaneous payments
like Rewards, MR Claim, etc.
4. The Deputy Director (Accounts), Central Reserve
Police Force is authorized, in terms of Rule 147 of the C.T.Rs
Vol. I to draw moneys required for disbursement of pay and
allowances and other items of expenditure and advances. The
Cheque Books are supplied to the Deputy Director (Accounts),
Central Reserve Police Force by the Principal Accounts
Officer, MHA, New Delhi in terms of Rule 148 of CTRs Vol.
I. Payment of personal dues of all ranks of the Force and on
account of purchase of all types of stores, arms/ammn,
equipments, etc., (FVC Bills), are now made through
Electronic Clearance System (ECS).
5. PROCEDURE OF PAYMENT
The Pay and Accounts Office will follow the general
Rules and procedure as laid down in the Civil Accounts
Manual, General Financial Rules, CCS (Receipts and
Payments) Rules and such other Rules as may be issued /
modified from time to time.
6. COMPACT (PAO – 2000)
The COMPACT system, an effective “e-Governance”
tool for effective management of financial resources has been
implemented in PAO, CRPF, New Delhi and all Regional
PAOs. (xi) Expenditure Control Register
(xii) DDO wise budget allocation
The COMPACT software is at the lowest level of
Accounting and it provides information to higher levels of
accounting system for further processing. The software covers
all the major accounting functions, i.e., Pre-check,
Compilation, Budget, GPF and Pension Accounting and
supports the batch upload and integration of day-end financial
data to a central database which drives a web enabled
application “e-Lekha” for efficient fiscal management.

The implementation of COMPACT aims at improving The COMPACT system also facilitates easy generation of
the operational efficiency of the accounting process with Cheque Memo that can be sent via e-Mail to the concerned
proper validation, speed, user friendly interface and security DDOs and uploaded on SELO NETWORK of CRPF, for
features. effecting timely updation of payment details.

Following reports can also be generated through 7. DEDUCTION OF INCOME TAX AT SOURCE
COMPACT, on the click of a button :- (TDS)

(i) Register – Token Issue, Cheque Drawn, Cheque Memo, Section 192 of the I.T. Act, 1961 envisages that every
Cheque Issue, Valuable, Daily Closing person responsible for paying any income which is chargeable
(Voucher/Challan). under the head ‘salary’, shall deduct income tax on the
(ii) Details of Bills Returned estimated income of the assessee under the head ‘salaries’.
(iii) Bill Return Memo The tax is required to be calculated at the average rate of
(iv) Cheque Issue Summary/DDO wise Total income tax as computed on the basis of the Income Tax rates in
(v) Details of Bills/Cheque memo Pending force. The deduction is to be made at the time of the actual
(vi) Returned token history payment. However, no tax is required to be deducted at source,
(vii) Bill Status unless the estimated salary income exceeds the maximum
(viii) Outstanding/Dishonoured Valuables amount not chargeable to tax applicable in case of an
(ix) Classified Abstract for PAO/DDO, DDO wise individual during the relevant financial year. The tax once
booking deducted is required to be deposited in government account
(x) Cheque Cancellation/Reissue register with and a Certificate of Deduction of Tax at Source (also referred
history of cancellation as Form No.16) is to be issued to the employee. This
Certificate is to be furnished by the employee with his income
tax return after which he gets the credit of the TDS in his
personal income tax assessment. The employer/IT deductor is
also required to prepare and file quarterly statements in Form
No.24Q with the competent Income Tax authority.

X X X