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Thread: Advance of TA- Interest

  1. #1
    Senior Member R K Rao is on a distinguished road
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    Default Advance of TA- Interest

    I am posting this just for academic interest -

    An officer of mine had drawn Rs. 26000/- as advance of TA/DA towards the end of Feb 2010 to proceed on duty in the first week of Mar 2010. He returned on 15 Mar and submitted his adjustment claim on 17 Mar (dates are approx).

    However, the office did not forward his TA/DA claim to the audit and accounts office because the annual funds allotted to the Establishment was exhausted and since it was mid-Mar, no additional funds will be allotted (not possible because funds are allotted by Delhi HQ and sent to Pune accounts office while the officer's office is in Mumbai). Moreover, bills are admitted only upto 15 Mar 10 by audit due to their own constraints.

    The question is - When the adjustment claim is sent towards end of April 2010, after fresh allotment for the current financial year, WILL THE OFFICER BE CHARGED PENAL INTEREST? If yes, how will he be responsible?

    Regards and Thanks

    RKR

  2. #2
    Senior Member prasannakumar is on a distinguished road
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    Dear Mr. Rao,

    In my opinion, budget constrainst are not reasons for with holding/disallowing a bill. It is also not understood why bills are to be admitted up to March 15 only when the official can submit the claim within a reasonable time after completion of tour.

    I think, the audit dept can accept the bill and sanction it afte budget is alloted even after completion of a financial year. I also feel that the officer need not pay penal interest.

    This is my personal opinion only.

    Regards
    Prasanna Kumar

  3. #3
    Senior Member R K Rao is on a distinguished road
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    Quote Originally Posted by prasannakumar View Post
    Dear Mr. Rao,

    In my opinion, budget constrainst are not reasons for with holding/disallowing a bill. It is also not understood why bills are to be admitted up to March 15 only when the official can submit the claim within a reasonable time after completion of tour.

    I think, the audit dept can accept the bill and sanction it afte budget is alloted even after completion of a financial year. I also feel that the officer need not pay penal interest.

    This is my personal opinion only.

    Regards
    Prasanna Kumar

    Dear Sir,

    Firstly, thank you for your kind reply.

    Secondly, in my department the system is - My department Head at Delhi will, in the month of April each year, allot a certain amount towards different budget heads, among which movement of personnel is also (TA/DA). This, at times, depending upon the expenditure incurred and our demand , is increased a little higher (say by a lakh or so), on specific request. This allotment is to be notified to my accounts department at Pune who is the audit and accounts department (i.e. the bills are sent from my office to them and they will audit and pass the bill, as admissible, subject to availability of funds). Usually, the process of demanding funds, allotment, notifying the Pune takes around 2.5 months.

    The Pune office DOES NOT ADMIT bills if there are no funds. Also, all the bills under different budget heads are accepted by them only upto 10 March (aximum upto 15 March) and others are summarily returned thereafter, till 31 March.

    This is the situation Sir. The above is just for your information please.

    Regards

    RKR

  4. #4
    Senior Member prasannakumar is on a distinguished road
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    Default TA

    Dear Sir,
    This situation is mainly due to centralization of sanction powers which difer from department to department. In our department also, the situations were the same. But in recent years after our long demand, the powers were decentralized and now every pay drawing officer has been vested with powr of sanctioning TA, Tuition fees etc up to a certain level depending up on the grade in which they work.

    I am unaware of the groud situations in your department. Any way, if possible, I feel, if you can try to get the powers decentralized and the budget alloction communicated to each office, you can plan for additional requirements if any well in advance and this could solve the problem to some extent.

    This is just a suggestion which can be taken note of

    Regards
    Prasanna Kumar

  5. #5
    Member kgkacharya is on a distinguished road
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    Quote Originally Posted by R K Rao View Post
    Dear Sir,

    Firstly, thank you for your kind reply.

    Secondly, in my department the system is - My department Head at Delhi will, in the month of April each year, allot a certain amount towards different budget heads, among which movement of personnel is also (TA/DA). This, at times, depending upon the expenditure incurred and our demand , is increased a little higher (say by a lakh or so), on specific request. This allotment is to be notified to my accounts department at Pune who is the audit and accounts department (i.e. the bills are sent from my office to them and they will audit and pass the bill, as admissible, subject to availability of funds). Usually, the process of demanding funds, allotment, notifying the Pune takes around 2.5 months.

    The Pune office DOES NOT ADMIT bills if there are no funds. Also, all the bills under different budget heads are accepted by them only upto 10 March (aximum upto 15 March) and others are summarily returned thereafter, till 31 March.

    This is the situation Sir. The above is just for your information please.

    Regards

    RKR
    Dear Sir,
    As a Rule whenever an Advances of TA is granted to a Govt. servant it should be charged to the Head of Account to which it will be finally chargiable i.e. TE under concerned Head of account. As per Rule 10 of "Compedium of Rules on Advances to Government Servants" No sanction for the payment of an advance shall be issued unless the authority competent to sanction the advance has satisfied himself that funds are available in the year in which the amount of the advance is to be paid and every such anction must clearly indicate that funds are so available.
    Further, the rule position for grant of advance of TA is as under:
    VIII. SPECIAL CONDITIONS OF GRANT OF ADVANCES IN CONNECTION WITH TOURS:
    Rule 48. Powers of Sanction.-(I) A Head of Office may sanction to a
    permanent or temporary Government servant under his administrative control, who is required to proceed on tour including a prolonged tour in the interior to places which are difficult of access, an advance to cover his personal travelling expenses for a period not exceeding thirty days as well as his expenses on contingent charges arising out of the tour.
    Rule 48. (2) Advances under this rule to Heads of Offices, who are not their own Controlling Officers, may be sanctioned by the respective Controlling Officers.
    Rule 48. (3) An officer who is declared to be his own Controlling Officer for the purposes of travelling allowance may sanction the grant of an advance under this rule to himself.
    EXPLANATION.-In this rule (i), "Personal travelling expenses" mean steamer,
    rail or air fares, incidental charges, road mileage and daily allowance for a period 30 not exceeding thirty days in cases falling under this rule and for a period not exceeding six weeks in cases falling under Rule 49; and (ii) "Contingent charges" mean expenses on hire of conveyances or animals for the carriage of records, tents or other Government property.
    GOVERNMENT OF INDIA'S DECISIONS:
    (1) Gazetted Officer subordinate to the Head of Office may also be authorized.-A Gazetted Officer, subordinate to the Head of Office, may also be specifically authorized by the Head of the Office to sanction to Government servants under his control advances for meeting travelling expenses and contingent charges for tours. Advances to the officer so nominated should, however, be sanctioned by the Head of Office himself who will also remain responsible for the correctness, propriety and regularity of the payments authorized by the nominated Gazetted Officer.
    [G.I., M.F., File No. F. 23 (1)-E.II (A)/76. ]
    Rule 51. Adjustment of Advance.-The amount of advance granted under this section shall be adjusted within 15 days from the completion of tour or the date on which the Government servant resumes duty after completion of tour.
    Therefore, if the officer is taken advance when funds are available and he submits his adjuistment bill within the prescribed period as above, need not be penalised. The orders for charging penal interest on advance of TA is issued as per G.I., M.F. (Expenditure), O.M. No. F. 23 (2)-E. II (A)/93, dated the 26th August, 1993 and D.E.A. (Budget Division), U.O. No. 583-PD/93, dated the 22nd July, 1993, are as under:
    In case of advances regulated by Rules 39 to 84, sanctions to be issued by the competent authority/agreements to be executed at the time of drawing of advance should stipulate that no interest shall be chargeable if the conditions attached to the sanction, including those relating to the recovery of amount, are complied with fully to the satisfaction of the competent authority. However, in case of default, interest @ 2 % (two per cent) over the interest rate which is allowed by the Government on the Provident Fund balances of its employees shall be charged in the following cases:
    (i) in cases where the advance is not utilized fully but the adjustment bill is
    submitted in time, interest may be charged as stated above on the unutilized portion of advance from the date of drawal of advance to the date of refund.
    (ii) in cases where the adjustment bill is not submitted within the prescribed time, the entire amount of advance may be recovered one lump sum immediately on expiry of such time. In such cases also, the interest may be charged as mentioned above on the entire amount of advance from the date of drawal to the date of recovery of amount. The claim of the Government servant for reimbursement would, however, not be forfeited merely on account of recovery of advance. Heads of Departments may, however, waive such recovery or charging of interest thereon, in cases where non-submission of adjustment bill can be attributed to genuine difficulties.

    kgkacharya.

  6. #6
    Senior Member tvenkatam is on a distinguished road
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    Dear Mr. Rao,

    I may further add to the above post that since the claim for TA is submitted to office on time (within the permissible time limit) the question of penal interest would arise only if the advance drawn is not fully utilized. Once the claim for TA is received by the office, the responsibility of the concerned touring officer ceases. Any delay on the part of the administration in submitting the adjustment bill (for whatever reasons) will not be binding on the touring officer.

  7. #7
    Senior Member R K Rao is on a distinguished road
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    Dear Mr. Prasanna Kumar - Thank you for the kind reply. At an appropriate time, I will (through my estt) seek the decentralisation, if possible. Thanks again, Sir.

    Mr. Acharya - It is really very kind and nice of you in giving the matter a careful study and a very detailed reply, duly quoting relevant authority. I am grateful to you, Sir.

    Mr. Venkatam Sir, - You have reinforced my views on the matter, Sir. I am grateful to you, too, Sir.

    Thanks and Regards to all of you, once again.

    RK Rao

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