Mahalekha Niyantrak Bhawan,
E-Block, INA,
New Delhi-110023
Dated, 27.02.2026

Office Memorandum

Subject: Review of issue of C category cheque from government payment -reg.

Attention is invited to provision contained in Para 3.2 of subsidiary instruction to CGA(R&P) Rules,2022 relating to various categories of cheque to be used for government payment, and various instruction are being issued from time to time.

2. It has been observed that C category cheques are being used for payment to Bank or NPS(NSDL), Electricity bill, where as “C” Category cheque is a non-negotiable instrument and is to be creditable to government account only.
3. In view of the above, the Head of Accounting organisation of the Ministry/Department are, therefore, requested to issue instructions to PAOs/CDDOs under their control for strict compliance of the provisions contained in ‘Subsidiary Instruction to CGA(R&P) Rule, 2022 and CAM 2024 regarding issue of C category cheques.
4. It is imperative that a review of instances of payment made by the PAOs through issue of C category cheques may be done by Pr.AO at the time of consolidation of monthly accounts and discrepancies may be brought to the notice of the concerned for future corrective action.

This issue with the approval of Competent.

(Sanchita Shukla)
Joint Controller General of Accounts

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Revision of rates of Dearness Allowance to Central Government employees effective from 01.01.2025 – 53% to 55% of the Basic Pay with effect from 1st January, 2025.

No. 1/1(1)/2025-E.II(B)
Government of India
Ministry of Finance
Department of Expenditure

OFFICE MEMORANDUM

North Block, New Delhi
Dated the 2nd April, 2025

Subject: Revision of rates of Dearness Allowance to Central Government employees – effective from 01.01.2025.

The undersigned is directed to refer to this Department’s Office Memorandum No. 1/5/2024- E.II(B) dated 21st October, 2024 on the subject mentioned above and to say that the President is pleased to decide that the rates of Dearness Allowance payable to Central Government employees, shall be enhanced from 53% to 55% of the Basic Pay with effect from 1st January, 2025.

2. The term Basic Pay in the revised pay structure means the pay drawn in the prescribed Level in the Pay Matrix as per 7th CPC recommendations accepted by the Government, but does not include any other type of pay like special pay, etc.
3. The Dearness Allowance will continue to be a distinct element of remuneration and will not be treated as pay within the ambit of FR 9(21).
4. The payment on account of Dearness Allowance involving fractions of 50 paise and above may be rounded off to the next higher rupee and the fractions of less than 50 paise may be ignored.
5. The payment of arrears of Dearness Allowance shall not be made before the date of disbursement of salary of March, 2025.
6. These orders shall also apply to the civilian employees paid from the Defence Services Estimates and the expenditure will be chargeable to the relevant head of the Defence Services Estimates. In respect of Armed Forces personnel and Railway employees, separate orders will be issued by the Ministry of Defence and Ministry of Railways, respectively.
7. In so far as the persons serving in the Indian Audit and Accounts Department are concerned, these orders are issued in consultation with the Comptroller and Auditor General of India, as mandated under clause (5) of Article 148 of the Constitution of India.

Hindi version is attached.

(Samir Kumar Das)
Deputy Secretary to the Government of India

To
All Ministries/ Departments of the Government of India (as per standard distribution list)

Download Fin Min DA Order Jan 2025

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F.No.1/4/2019-NS
Government of India
Ministry of Finance
Department of Economic Affairs
(Budget Division)

North Block, New Delhi
Dated: 31.12.2024

OFFICE MEMORANDUM

Subject: Revision of interest rates for Small Savings Schemes – reg.

The rates of interest on various Small Savings Schemes for the fourth quarter of FY 2024-25 starting from 1st January, 2025 and ending on 31st March, 2025 shall remain unchanged from those notified for the third quarter (1st October, 2024 to 31st December, 2024) of FY 2024-25.

2. This has the approval of the competent authority.

(Chandra Karel)
Addl. Budget Officer

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No. TA-3-104/1/2020-T A-III/cs-4261/403
Ministry of Finance
Department of Expenditure
Office of Controller General of Accounts
Mahalekha Niyantrak Bhawan,
Block, GPO Complex. INA, New Delhi

Dated: 12/05/2021

Office Memorandum

Subject: Maintenance of General Provident Fund Accounts by the Ministries/ Departments- reg.

A reference is invited to the provisions of General Provident Fund (Central Services) Rules, 1960 and Chapter 6 of the Civil Accounts Manual outlining the procedure for the maintenance of GPF Account of subscribers by the Ministries/Departments. In order to ensure proper maintenance of GPF Accounts and expeditious disposal of withdrawal/final payment cases provisions of Civil Accounts Manual and the instructions issued by the Government from lime to time in this regards need to be strictly adhered to in order to prevent irregularities/ discrepancies in maintenance of GPF Accounts of subscribers and delay in disposal of final payment cases. These have also been reported during the course of Special Audit on GPF conducted by Audit Wing of the office of CGA.

2. Following checks are to be carried out by all PAOs: Check if there is any discrepancy in carry forwarding of closing balance to Opening Balance of the next financial year of the subscriber’s GPF account.

(i) Delay in final payment cases on retirement/death of a subscriber.
(ii) Difference between GPF broadsheet and figures as per compilation sheet.
(iii) Missing Debit/Credit of GPF subscription
(iv) Improper maintenance of GPF ledger
(v) Check discrepancies in Transfer-in and Transfer – out cases
(vi) Check discrepancies in GPF final payment cases

(3) Improper maintenance of GPF accounts is a serious matter and affects the balances in the GPF Accounts of the subscribers which could lead to less/ over payments to some subscribers.

(4) It is necessary that each transaction relating to GPF viz subscriptions’ refunds advance/withdrawal., credit of interest. transfer of GPF Accounts & settlement on final payment cases by the field offices are attended to in a timely and an efficient manner.

(4) All the Pr.CCAs/CCAs/CAs(IC) are requested to ensure strict compliance to procedural guidelines/instructions laid down in Civil Accounts Manual in this regard. A check-list of activities for proper maintenance of the GPF Accounts 1s enclosed with this OM as Annexure-A.

(6) It may also be ensured that Nominations as per Rule 5 of GPF (CS) Rules,1960 are obtained and accepted by the Head of Office concerned. A review in this regard be conducted and the matter taken up with the concerned Head of Office to obtain the same.

(Ashish Kumar Singh)
Dy. Controller General of Accounts

Annexure-A

Check List for maintaining GPF Account:

1. Maintain all records pertaining to GPF viz. Broad Sheet, ledger, Classified/consolidated Abstract & PBR as per laid down procedure in prescribed form. HoOs/DDOs may be asked to ensure that GPF details are maintained in manual PBR.

2. Review of Individual ledgers and investigation of missing credit/debits and adjustment thereof.

3. Proper checking of accounting for the subscriptions received through challan, the head of account; Check for any duplicity of the credits to avoid any overpayments.

4. Verification of interest calculation

5. Figures of debit and credit in GPF Broad sheet should tally with the Accounts, any mismatch to be tracked out with reasons and necessary adjustments effected in case of misclassification as per procedure.

6. Timely settlement of final payment cases on retirement. It may be ensured that GPF Accounts are properly settled and closed.

7. Dormant Account to be investigated and closed after proper scrutiny within a reasonable period to avoid the chances of any ambiguity in the subscriber’s GPF account.

8. Verification of all the particulars mentioned in Annual statement with the GPF ledger before issue.

9. To ensure the overall total booking made under GPF Head should tally with credit side inclusive of credit received through salary or challan, transfer in amount and interest accrued on the same Details of advance/withdrawal of GPF, amount of transfer out and amount of final payment made to this account

10.Month-wise total credits of subscribers needs to be tallied with schedules attached to salary bills/challans and posted in the Broadsheet subscriber wise.

11.In case of any mismatch in the figures posting in the accounts to be checked to track the discrepancies for rectification.

12. No entry is to be posted in account without the supporting instrument (Challan/Debit voucher/Cr. Schedules/salary bill).

13.Any transfer entry needs to be prepared with reasons and correct corresponding contra entry elected after verification of the related instruments.

14.Review of Transfer-in & Transfer-out cases. Every account should be thoroughly checked before making transfer out and in of GPF balance.

15.Details of GPF accounts without having nominations to be track out and the matter may take up with Head of Office to obtain the nomination by GPF Subscribers as per Para 6.2 of the CAM.

16.Reconciliation of closing balance of GPF with the opening balance of current financial voce for the Previous Financial year.

17.The work relating to GPF should be processed through the GPF module of PFMS by PAO, where PFMS is implemented, and check each entry properly.

18. The year-end total booking under head of GPF account should be tallied in credit side with total GPF credit received through salary or Challan, transfer in amount and amount credited as interest and debit should tally with total advance/withdrawal of GPF, amount of final GPF payment and amount of transfer out of GPF cases.

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GOVERNMENT OF INDIA

ANNUAL -REPORT
ON
PAY AND ALLOWANCES
OF

CENTRAL GOVERNMENT CIVILIAN EMPLOYEES

2018-19

PAY RESEARCH UNIT
DEPARTMENT OF EXPENDITURE
MINISTRY OF FINANCE
NEW DELHI

PREFACE

The Pay Research Unit (PRU) of the Department of Expenditure, Ministry of Finance brings out an “Annual Report on Pay and Allowances of Central Government Regular Civilian Employees” for each financial year. As in the past, the Annual Report for 2018-19 provides statistical information on expenditure incurred by different Ministries/Departments of the Central Government on Pay and Allowances including Dearness Allowance, House Rent Allowance, Transport Allowance, Overtime Allowance, etc. in respect of its regular employees. The Annual Report also contains information on the group-wise number of sanctioned posts and of employees in position in various Ministries/ Departments.

2. The data in the Annual Report has been compiled on the basis of quarterly returns on expenditure on pay and allowances and annual returns on the strength of Central Government Civilian Employees furnished by the Central Government establishments to the PRU.

3. The Annual Report may be of use for personnel planning and for preparation of reliable estimates of financial implications of various proposals concerning pay and allowances of Central Government employees. While all efforts have been made to present the data in a meaningful manner, suggestions for further improvement would be welcome.

4. Ministry of Finance would like to thank all the Central Government Ministries/ Departments/ Organizations for their cooperation in furnishing data, without which this compilation would not have been possible. This Ministry would also like to acknowledge the contribution of the National Informatics Centre (North Block), New Delhi.

(Annie G. Mathew)
Additional Secretary(Pers)
Ministry of Finance
Department of Expenditure

Annual Report on Pay and Allowances for the Year 2018-19

CONTENTS

CHAPTER-I

CHAPTER – I

Salient Features

SALIENT FEATURES .

1. The total expenditure on Pay and Allowances (excluding Productivity Linked Bonus/ Ad-hoc Bonus, Honorarium, Encashment of Earned Leave and Travelling Allowance) for Regular Central Government Civilian employees including employees of the Union Territories and Missions is 208960.17 crore in 2018-19 as compared to 194591.98 crore in 2017-18. Thus, there is an increase in expenditure by 14368.19 crore over previous year which in relative terms works out to around 7.38%.

2. The total expenditure on pay and allowances as a percentage of Revenue Receipts and Revenue Expenditure of the Central Government during the financial year 2018-19 is 10.49% and 8.69% as compared 10.94% and 8.77% respectively during the financial year 2017-18.

3. Almost 80% of the total expenditure was incurred by five major Ministries/ Departments (Railways, Defence(Civil), Home Affairs, Posts and Revenue) during 2018-19.

4. Of the total expenditure on Pay and Allowances in 2018-19, the Ministry of Railways continues to have the largest share i.e 36.78% , marginally decreasing from 37.82% in 2017-18. Share of Ministry of Home Affairs has decreased from 24.63% to 24.25% and Department of Posts has been increased from 5.76% to 5.88% . Share of Ministry of Defence (Civil) has increased from the previous year i.e. from 12.86% to 13.55%.

5. The expenditure of UT Administrations is 4504.92 crore in 2018-19 as compared to 4062.49 crore in 2017-18. Thus, there is an increase in expenditure by 442.43 crore over previous year which in relative terms works out to around 10.89%.

6. The expenditure of Indian Missions/ Embassies abroad is 1710.34 crore in 2018-19 as compared to 1554.85 crore in 2017-18. Thus, there is an increase in expenditure by 155.49 crore over previous year which in relative terms works out to around 10.00%.

7. Out of the total expenditure of 208960.17 crore on Pay and Allowances of Central Government Civilian Employees including employees of UTs & Missions, the percentage expenditure on Pay, Dearness Allowance (DA), House Rent Allowance (HRA) and other allowances are 70.91%, 6.41%, 6.75% and 15.93% respectively.

8. Out of the total expenditure of 14105.53 crore on HRA in 2018-19, the HRA expenditure for ‘X’ class cities is 6150.35 crore which is around 43.60% of the total expenditure on HRA.

9. The total number of regular Central Government Civilian Employees in position (including UTs) as on 01.03.2019, is 31.43 lakh as against the sanctioned strength of 40.66 lakh and approximately 22.69 % of the posts were vacant.

10. Almost 92% of the total manpower is covered by five major Ministries/Departments viz, Railways, Defence(Civil) , Home Affairs, Posts and Revenue. Of the total strength of 30.88 lakh (excluding UTs), the percentage share of the Railways is 39.57%, Home Affairs 31.18%, Defence (Civil) 12.18%, Posts 5.74%, Revenue 3.45% and all other Ministries/ Departments 7.88% .

11. Against the sanctioned strength of 10.07 lakh in Central Police Forces, 9.15 lakh employees were in position as on 01.03.2019. In Union Territories (UTs) 0.54 lakhs employees were in position as against a sanctioned strength of 0.67 lakhs as on 01.03.2019.

*******

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Payment of Immediate relief to family of an employee who dies while in service in cash: FinMin OM 30.04.2021

File No: TA-2-03002(01)/6/2021 TA-II/383
O/o Controller General of Accounts
Ministry of Finance
Department of Expenditure
Mahalekha Niyantrak Bhawan
INA GPO Complex, New Delhi-110023

Dated 30th April, 2021

OFFICE MEMORANDUM

Subject: Payment of Immediate relief to family of an employee who dies while in service in cash – reg.

All payments to Govt. servants or payments above Rs.5000 to suppliers etc. are to be made by electronically signed payment advices tor direct credit to their bank accounts in accordance with the amendment of (Receipts and Payments), Rules, 1983.

2. In order to provide immediate relief in terms of Rule 79 and 80 of Compendium of Rules on Advances to Government Servants, 2005 as expeditiously as possible to the family member of the government servant who dies in service, in the unprecedented situation, DDOs of Ministries /Departments are, permitted to draw and disburse the eligible amount of relief In cash either from Imprest or from other sources or by drawing money from the Bank. DDO should ensure adjustment of this advance against the arrears of pay and allowances, leave salary, Death Gratuity, balance of GPF/CPF or any other payment due in respect of the deceased Govt. servant.

3. All the Pr.CCAs/ CCAs/CAs (IC) are requested to kindly Issue instructions to PAOs under their control tor information and necessary action.

This issues with the approval of Controller General of Accounts.

(Ashish Kumar Singh)
Dy. Controller General of Accounts

To
1. All Secretaries of Ministries /Departments
2. All Financial Advisers of the ministries / Departments
3. All Pr.CCAs/CCAs/CAs (IC) of the Ministries/ Departments
Copy for kind information to:
1. Secretary (Expenditure)
2. CGA.

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