Instructions issued by the Auditor General under Fundamental Rule 74

1. Instruction issued by the Auditor General in order to secure efficiency and uniformity of audit in relation to leave procedure.

Certificate of admissibility

(1) Gazetted government servants—Leave should be sanctioned to a gazetted government servant only after its admissibility has been certified by the Accountant General who has been auditing his pay.

NOTE—The leave accounts of the Archdeason, Calcutta and the Presidency Senior Chaplain, Church of Scotland, Bengal are maintained by the Accountant General, Central Revenues. The leave accounts of all other chaplains both of the Church of England and of the Church of Scotland, including those attached to regiments, are maintained by the Accountant General of the province in which they serve. In the case of Chaplains, therefore, the certificate of admissibility of leave required by this rule will be issued by the Accountant General who maintains the leave accounts.

(2) Non-gazetted government servants—Before leave in India is sanctioned to non-gazetted government servant, the authority sanctioning the leave should either consult the leave account prescribed in paragraph(33), and satisfy himself that the leave is admissible, or obtain a certificate to that effect from the officer entrusted with the attestation of the entries in the leave account. When the application is for leave out of India, the authority sanctioning the leave should obtain a certificate of admissibility from the Accountant General concerned before sanctioning the leave.

(3) Military Officers—When a Military officer becomes subject to the Civil Leave Rules, the Defence Account Officer-in-charge of the record of pension service will, on application and on being furnished with the date of commencement of active service in Civil employ, furnish to the Accountant General to whose audit he becomes subject, a memorandum showing the furlough earned, the different kinds of leave taken (distinguishing those which should be deducted from the maximum furlough admissible) and the balance or furlough due under the Military Rules.

(4) (a) Application for leave from Military officers in Civil employ, whether they are subject to the Military Leave Rules or the Civil Leave Rules, should be sent through the Civil Accountant General who audits the pay of the officer going on leave. The Civil Accountant General will, if he considers it necessary, consult the Defence Account Officer from whose payment the officer is transferred to the Civil Department before certifying to the leave and specifying the leave-salary. No leave should be sanctioned to such an officer before a report is received from the Civil Accountant General.

(b) In the case of a Military Officer subject to the Military Leave Rules, the Civil Accountant General should obtain from the Defence Account Officer from whose payment the officer is transferred to the Civil Department a certificate stating the amount of leave to which the officer is entitled, and the rate of leave, pay and allowances admissible during the said period of leave before issuing a leave-salary certificate, or a warrant, or a certificate of leave granted to an officer proceeding on leave out of India who does not intend to draw his leave-salary at the Home Treasury or in a Colony.

(5) Government servants in foreign service—In the case of a government servant on foreign service, leave cannot be sanctioned until the Accountant General of the Government (Central or State), under which he was permanently employed at the time of his transfer to foreign service, has certified the amount of leave and the leave-salary admissible.

NOTES—(1) For the purpose of this rule, the Accountant General of the state in which the contribution towards leave salary and pension of a government servant on foreign service are recovered will act as the Accountant General of the Central Government.

(2) In the case of Military Officers in temporary civil employ, the Defence Account Officer who receives the foreign service contributions of military officers subject to the Civil Leave Rules being obtained from leave and leave-salary admissible, the necessary information in the case of military officers subject to the Civil Leave Rules being obtained from the Civil Accountant General concerned. Similarly, in the case of government servants in commercial departments (e.g., Railway and posts and Telegraphs Departments) the certificate will be given by the Accounts Officer concerned who is responsible for bringing the contribution to account.

Payment of leave-salary in India

(6) Non-gazetted government servant—The leave-salary of a non-gazetted government servant on leave in India or on leave out of India cannot be drawn in India, except over the signature of the head of his office and the latter is responsible for any overcharge.

(7) Gazetted government servants—No gazetted government servant can begin to draw his leave-salary at any office of payment in India without producing a leave-salary certificate from the Accountant General who audited his pay before he proceeded on leave.

[See rules 20 and 33(3) of the Treasury Rules (Uttar Pradesh)]

(8) If during leave the gazetted government servant desires to change the office at which he receives payment of his leave-salary, he must obtain a new certificate from the Accountant General within whose jurisdiction his leave-salary was last paid.

(9) A gazetted government servant desirous of discontinuing his subscription to the General Provident Fund during leave or of subscribing to the Fund at the usual rate during leave on average pay and at half rates during other leave, should intimate his wishes in the matter to his Accountant General before proceeding on leave.

(10) In the case of a government servant entitled to Sterling Overseas Pay, who draws his leave-salary in India that portion of leave-salary which represents Sterling Overseas Pay is payable by the High Commissioner for India. A separate authority should be issued to the High Commissioner for India for payment of the sterling portion of the leave-salary and to stop payment of duty Sterling Overseas Pay. A copy of this authority should also be sent to the government servant to enable him to draw the amount in accordance with the procedure laid down for the payment of leave-salary from the Home Treasury.

(11) If a gazetted government servant sign his bill himself he must either appear in person at the place of payment or furnish a life certificate signed by a responsible officer of Government or some other well known and trustworthy person. If he draws his leave-salary through an authorised agent, the agent, whether he has or has not a power of attorney, must either furnish a life certificate as aforesaid, or execute a bond to refund overpayments. A life certificates may be given periodically, a bond being given to cover intermediate payments not supported by life certificates.

(12) The provisions of paragraphs (7) to (11) above apply also to gazetted government servants who spend their leave out of India but reside in Asia and who have to draw their leave-salary in rupees in India under Fundamental Rule 91.

NOTE—A certificate of residence should be obtained from government servants who draw their leave-salary at the rupee rate.

(13) Railway and Telegraph Departments and Military Engineer Services—In the case of the Railway and Telegraph Departments and the Military Engineer services these rules will be generally applicable subject to any modifications which may be made by the Account Officer in accordance with special rules of the Department concerned.

(14) Return to duty—Before returning to duty a government servant who has drawn his leave-salary in India should obtain a last-pay certificate from the Accountant General, within whose jurisdiction his leave-salary was last paid, and deliver it to the Accountant General who audits his pay. Without such a certificate he cannot obtain payment of any arrears of leave-salary or pay due to him.

Leave out of India

(15) Memorandum of Information A memorandum of information for the guidance of government servants proceeding on leave out of India should be supplied to such government servant proceeding on leave out of India by the Accountant General who audits his pay, as soon as the grant of leave is gazetted or otherwise notified to him.

(16) Leave-salary Certificate and Colonial Leave-salary Warrant— (a) A government servant proceeding on leave out of India and intending to draw his leave-salary while on leave should be given a leave-salary certificate or a Colonial leave-salary warrant according as the leave-salary is to be drawn at the Home Treasury or in a Dominion or Colony by the Accountant General who audited his pay before he proceeded on leave.

NOTE—When leave under Military rules granted to a Military Officer in temporary civil employ, the authority sanctioning the leave will send a copy of the order to the Accountant General concerned to enable him to issue the leave-salary certificate or the colonial leave-salary warrant (vide Army Headquarter, India Adjutant-General’s Branch Memorandum No. B/56380/I(A.G. XI), dated the September 14th, 1939).

[Audit Code, First Edition (1939), No. 4.]

(b) If during any period of leave on average pay a gazetted government servant wishes, under the provisions of Fundamental Rule 91, to draw his leave-salary in India, a separate leave-salary certificate should be issued in respect of that period under the provisions of paragraph (8) above.

NOTES—(1) When vacation is taken alone or combined with holidays and spent out of India, or when vacation or/and holidays is/are prefixed or affixed to leave out of India and is/are actualy spent out of India, the government servant may, in the absence of any specific restriction laid down in the Service rules, be authorized to draw his pay or leave-salary or both for the whole period at the Home Treasury or in a Colony, but the exact amounts to be paid on account of each separate period must be stated in the certificate or warrant, as the case may be, issued by the Accountant General.

(2) When a Chaplain of the Church of Scotland proceeds to the United Kingdom on leave granted by the Civil authority on his being reverted for the purpose from the military to civil duty and intends to draw his leave-salary from the Home Treasury, the Defence Account Officer from whose office he was in receipt of pay sends to the Accountant General concerned a last pay certificate on receipt of which a leave-salary certificate should be issued by the Accountant General.

Auditor-General’s decision– (1) Even in those cases where an officer, with the grant of leave, is transferred to an appointment under the audit control of another Audit Officer and where, in consequence, the leave is sanctioned by a Government other than that under which he was employed before proceeding on leave, the orders in Rule (16) should be observed, that is to say, the leave-salary certificate should be given by the Audit Officer who audited his pay before he proceeded on leave.

(Ar. G.’s No. 392-Amn./125-25, dated March 7, 1925).

(2) All colonial warrants issued to Dominions and Colonies which do not account direct with India, should bear an indication as to whether the claims for reimbursement should be submitted to the Secretary of State or the High Commissioner for India.

(Ar. G.’s letter No. T. 175-Admn. 1/69-30, dated May 22,1930).

(17) In the case of a government servant proceeding on leave to a Dominion or Colony and intending to draw that portion of his leave-salary which represents Sterling Overseas Pay from the Home Treasury, the Colonial leave-salary warrant should authorise payment of leave-salary based on rupee pay only. A separate intimation should be sent to the High Commissioner to pay that portion of leave-salary which represents Sterling Overseas Pay. A copy of this intimation should also be given to the government servant in order that he may arrange to draw the amount in accordance with the procedure laid down for the payment of leave-salary from the Home Treasury.

(18) When a government servant proceeds out of India on leave other than extraordinary leave, the Accountant General who audits his pay will as soon as the leave is gazetted or otherwise notified, communicate with the government servant requiring him to call at his office or give the necessary information to enable him to prepare the leave-salary certificate, etc.

NOTE—If a government servant sent home to Europe as a lunatic is granted leave, a leave-salary certificate should be prepared, if necessary by the Accountant General who audits his pay on the data available to him, and forwarded to the High Commissioner for India at the earliest possible date.

(19) If the government servant calls at the Audit Offics he will be paid up to the date of his relief and will be given a leave-salary certificate in the appropriate form. In the case of government servants proceeding to a Colony, the Colonile leave-salary warrant will be issued in triplicate. The origina, bearing the government servant’s signature will be forwarded by the Accountant General to the Colonial authority concerned, the duplicate to the High Commissioner for India and the triplicate will be made over to the government servant concerned.

NOTE—If the Government servant takes a certificate under clause (b) of paragraph (16) above, he will not be paid up to the date of relief, but will be allowed to draw his pay and allowances for the broken period of the month at the commencement of the next month along with the leave-salary for the rest of the month.

(20) If the government servant is unable to call at the Audit Office, the Accountant General will cause the leave-salary certificate to be sent to the address specified by the government servant and the pay and allowances to be paid through the officer from whom the government servant draws his pay and allowances.

NOTE—The orders in the Note under paragraph(19) apply also in the circumstances specified in this paragraph.

(21) When a government servant proceeds on extraordinary leave out of India, or on leave on average or half average pay out of India during which he does not propose to draw leave-salary, or when a government servant is given a Colonial leave-salary warrant, he should be given a certificate of leave in prescribed form. This certificate has to be presented by the government servant to the High Commissioner for India, if he is on leave in Europe, North Africa, America or the West Indies and applies for extension of leave, or for permission to return to duty or for a last-pay certificate before returning to duty.

NOTE—Whenever a government servant is proceeding to a Dominion or Colony which does not account directly to India, a duplicate copy of the certificate should be sent to the High Commissioner with the duplicate copy of the Colonial leave-salary warrant (vide paragraph 19).

(22) A government servant to whom the leave rules in Sections I to V of Chapter X of the Fundamental Rules are not applicable, will be required to report to the Accountant General from the first port at which the vessel touches, the day of his departure from India.

(23) As soon as an Accountant General has delivered a leave-salary certificate, certificate of leave or a Colonial leave-salary warrant to a government servant who proposes to spend his leave out of India, or has caused it to be sent to the address specified by him, he must forward a copy of the leave-salary certificate or certificate of leave, or the duplicate copy of the Colonial leave-salary warrant to the High Commissioner for India.

(24) Amended Certificate—If it becomes necessary to amend a leave salary certificate the amendment should take the form of a short corrigendum worded so as to show only the particular item or items in which alterations have been made; this corrigendum should be forwarded by the Accountant General at the earliest possible date to the High Commissioner for India. Every corrected leave-salary certificate, whether original or duplicate, should be marked "Amended Certificate."

(25) Extension or commutation of leave—Whenever leave of a government servant absent on leave out of India elsewhere than in Europe, North Africa, America or the West Indies is extended or commuted by the authority in India which granted the leave, the fact should forthwith be notified by the Accountant General to the High Commissioner for India to enable him to check the payment by Colonial Treasurers or Staff Officers.

NOTE—This rule applies to Military Officers subject to the Military Leave Rules.

(26) If the leave of a government servant who draws his leave-salary in India under the provisions of Fundamental Rule 91 is extended or commuted, the Accountant General who audited his pay at the time he proceeded on leave must, on receiving advice of such extension or commutation, forthwith communicate it to the Accountant General within whose jurisdiction his leave is drawn. He should also communicate any other circumstances connected with the leave which may be required to be known to the Accountant General who passes the government servant’s leave salary.

(27) Issue of a fresh Colonial leave-salary warrant—When no space for the entry of endorsements of payments remains upon the back of a Colonial leave-salary warrant, or when a warrant is lost or destroyed, a fresh warrant should be issued by the Accountant General who issued the original warrant on the application of the government servant concerned submitted through the Colonial Disbursing Officer.

(28) Return to duty—A government servant who was on leave in Europe must, on return to India, deliver to the Accountant General the last-pay certificate obtained by him from the high Commissioner before he can obtain a payment of any arrears of leave salary or pay due to him. A government servant who has drawn his leave-salary on a warrant must deliver his copy of the warrant, which will serve as a last-pay certificate.

(29) Railway and Military Accounts Departments—Changes in these rules except those which relate to Colonial leave-salary warrants, may be made by the Railway or the Defence Accounting authorities in accordance with the special rules of the respective department.

Special Rules relating to Military Officers

(30) As soon as the grant of furlough or leave to a Military Officer in Civil employ has appeared in orders, the Account Officer from whose payment the Officer is transferred to the Civil Department must, in the case of furlough to Europe, North Africa, America or the West Indies, forward to the High Commissioner for India a statement of the Officer’s service in such form as the Military authorities may prescribe. This statement is not required in the case of Officers proceeding on furlough under the Staff or British Leave Rules.

(31) When furlough or leave or an extension of furlough or leave is granted to a Military Officer in Civil employ, whether subject to the Civil or the Military Leave Rules, the Civil Accountant General should intimate to the Defence Account Officer from whose payment the Officer is transferred to the Civil Department the date of the beginning and end of the furlough or leave, the dates of embarkation end disembarkation in the case of furlough out of India, as well those of being struck-off or of resuming duty.

(32) On the return of an Officer from furlough or leave, it will be the duty of the Defence Account Officer-in-charge of his record of pension service to satisfy himself that he has returned within his leave; and, if not, to report the case to the authority which sanctioned the leave.

Leave Account

(33) The leave account should be kept in Forms* 1 and 2 in respect of government servants under the Special Leave Rules and Ordinary Leave Rules respectively. The Office in which the account should be kept for any government servant and the person by whom the entries should be attested will be such as are prescribed by the Government.

If the forms of the leave account prescribed above are not suitable for the maintenance of leave accounts of any class of government servant, the form may in such a case be prescribed by Government after consultation with the Accountant General concerned.

(*Forms nos. 11 and 11-A in Part IV. The leave account of government servants under the Uttar Pradesh Fundamental Rules is maintained in Form no. 11-B and 11-C in that Part).

(34) In the case of government servants subject to the "Revised Leave Rule, 1933", leave accounts need not be maintained in the forms prescribed in paragraph (33) above, the particulars entered in Service Books or Histories of Service or other records of service being sufficient for the calculation of the amount of leave admissible at any time.

If a gazetted government servant subject to the Revised Leave Rules* is transferred permanently to another Government, the Accountant General of the lending Government should draw up a leave account indicating therein the amount of "earned leave" at credit, leave salary for which should be borne by the lending Government, and send it to the Accountant General of the borrowing Government. The latter should pass on the debit in regard to leave-salary for "earned leave" up to the extent indicated in the leave account as and when the government servant takes that leave after permanent transfer to the borrowing Government.

When a non-gazetted government servant subject to the Revised Leave Rules* is transferred permanently to another Government, the head of the office from which he is transferred should prepare a leave account showing the amount of "earned leave" at credit on the date of permanent transfer and send it to the head of the office to which the government servant is transferred. A copy of the leave account should also be sent at the same time to the Accountant General of the office from which the government servant is transferred so as to enable him to accept the debit on account of leave-salary for "earned leave"’ up to the extent indicated in the leave account, as and when the government servant takes leave.

*In the case of a government servant of the Provincial, Specialist and Subordinate Services the reference is to the Revised Leave Rules of 1936 as in rule 81-B of the Uttar Pradesh Fundamental Rules.

II—SERVICE BOOKS

(35) A service book in Form no. 10† should be maintained for every non-gazetted government servant for whom it is prescribed under the orders of the Government. In this book every step in the government servant’s official life should be recorded and each entry should be attested by such superior officer as may be prescribed by the Government.

(†Form no. 13 as prescribed by the State Government).