INDEX
Sl. No. / Topic / Page No.1. / Role & Functions of Miscellaneous Section / 6
2. / Condiment Allowance / 12
3. / Survey Material Allowance / 13
4. / Officers Messes Maintenance Allowance / 14
5. / Band Allowance / 19
6. / Bicycle Allowance / 21
7. / Lines Contingent Allowance / 23
8. / Special Allowances President’s Body Guard / 25
9. / Funeral Allowance / 26
10. / Cash Allowance: Territorial Army / 27
11. / Subsistence Allowance / 28
12. / Educational Training Grants: TA Personnel / 31
13. / Annual Training Grant / 34
14. / Assault At Arms Grant / 39
15. / Entertainment Grant placed at the disposal of the Chief of the Army staff, Vice Chief of the Army Staff/G.O.C-in-Command / 40
16. / Educational Training Grant / 43
17. / Minor Training Grant (Air Force) / 48
18. / Field Practice and Training Grant / 51
Sl. No. / Topic / Page No.
19. / Technical Training and Instructional Equipment Grant - Corps of Signals / 64
20. / Amenity Grants / 78
21. / Amenity Grants: TA Units / 80
22. / Welfare, Amenities and Literature Grant / 91
23. / Allowances and Monetary Grants for Reservist Training Centres/ Units / 102
24. / Catering Grants for the A.S.C. Centre (North) / 103
25. / Catering Grant for Probationer Nurses / 104
26. / Signal Works Services Grant / 107
27. / Adhoc Educational Training Grant to Newly raised Formations HQ/Units / 118
28. / Incidental Charges Grant / 119
29. / Monetary Grants for the Initial Equipment for Field Service Messes for Officers / 122
30. / Monetary Grants for the Initial Equipment of Field Service Messes for JCOs / 127
31. / Annual Contingent Grant (ACG) & Annual Stationery Grant (ASG) / 129
32. / Educational Training Grant / 140
33. / Rules regulating application for and the payment for the services of the Government Examiner of Questioned Documents / 157
Sl. No. / Topic / Page No.
34. / Fees to Pleader etc. for Defending a Soldier or Civilian MT Driver in a Civil Court / 161
35. / Rates of Honorarium and per capita Refreshment to Blood Donors / 167
36. / Interest Free Advances for Officers' Messes / 168
37. / Library Allotment for the Ministry of Defence Library and Central and Command/Station Libraries / 169
38. / Permanent Advances / 171
39. / Advanced to Reconstituted or Newly Raised Units / 174
40. / Reimbursement of Cost of Spectacles / 175
41. / Claims for Compensation for Loss of Life or Injury or Damage to Private Property Caused by Members of the Military Forces / 180
42. / Conservancy Arrangements by Cant. Boards / 185
43. / Municipal /Cantonment Taxes / 190
44. / Supply and Services Imprest / 192
45. / Contingent and Miscellaneous Expenditure of Military Attach/Advisers Abroad / 200
Sl. No. / Topic / Page No.
46. / Conservancy and Hot Weather Establishment Charges / 202
47. / Acquisition and Disposal of Lands and Buildings by Military Lands and Cantonments Department for the Defence Services / 204
48. / Recruiting Officer's Accounts / 207
49. / Recruiting Officer's (Gorkhas) Accounts / 209
50. / Payment and Adjustment of the Cost of Medals and Decorations and Contingent of Medals and Decorations and Contingent and Miscellaneous Expenses Claims of the Medal Section of The Ministry of Defence / 211
51. / Telephone Administration Grant / 215
52. / Ex - Service Contributory Health Scheme (ECHS) / 229
53. / Delegated Financial Powers for Ex-Servicemen Contributory Health Scheme (ECHS) / 262
54. / Ex-Servicemen Contributory Health Scheme ECHS Procedure on Payments and Reimbursements for Medical Expenses / 267
Sl. No. / Topic / Page No.
55. / Revised Rates of Subscription of ECHS / 286
56. / Ex-Servicemen Contributory Health Scheme- Exemption to war disabled pensioners from payment of contribution / 288
57. / Amplification on ECHS Membership for Re-Employed Officers / 289
58. / Rates of ECHS Contribution for Disability Pensioners – Clarification / 290
59. / For Treatment in Institutes of National Repute and Govt. Hospitals / 291
60. / A Field Imprest Payment Instructions / 292
Role & Functions of Miscellaneous Section
Objectives
To arrange prompt payment of bills relating to the miscellaneous expenditure for the upkeep and training of the Army.
Duties
The duties of the Miscellaneous Section are:
(i) Audit and payment of bills for expenditure of a contingent and miscellaneous nature and miscellaneous claims in respect of unit allowance.
(ii) Audit of charges relating to acquisition and disposal of lands and buildings by Military Lands and Cantonment Department.
(iii) Audit and payment of bills on account of local purchase of stationery and local printing.
(iv) Payment to the Survey of India for the supply of maps.
(v) Audit of contingent and miscellaneous expenditure incurred by Indian Military Attaches/Advisers abroad.
(vi) Payment and adjustment of the cost of manufacture of medals and of decorations, and contingent and miscellaneous expenses of the Medal Section of the Ministry of Defence.
(vii) Adjustment of debits on account of postage and air mail fee on the bags dispatched by Defence HQrs.
(viii) Adjustment of audit fees recoverable from Cantonment Boards for audit of their account by the Defence Accounts Department.
(ix) Payment of imprest advances on IAFF – 1036.
(x) Half yearly review of pre-audit bills.
(xi) Post audit of bills in respect of contingent and miscellaneous expenses of the office of another Controller of Defence Accounts allotted for the purpose vide Annexure ‘A’ to the chapter on Administration Section.
(xii) Placing of cash assignments at the disposal of recruiting officers, Gorkhas and Indian Embassy in Nepal audit of cash accounts incurred by them and payment of permanent advances to other recruiting officers.
(xiii) Settlement of transaction pertaining to the Defence Services between India and Australia.
(xiv) Scrutiny of contracts of Miscellaneous nature viz. messing contracts at selection centres and hair cutting & washing contracts and conservancy services agreements.
General
The audit of claims received in the section will be carried out in accordance with the rules prescribed in Defence Audit Code and the orders governing the claims as laid down in FR Part – II.
Primary Checks/Audit of Contingent & Miscellaneous Charges: In General
The primary checks over contingent expenditure is exercised by the executive authorities. It is their duty to see that the charges drawn in a contingent bill are of obvious necessity and are at fair and reasonable rates; that previous sanction for any item requiring such sanction is attached; that all requisite vouchers are received and are in order; that the calculations are correct; and that; where applicable, the expenditure has not exceeded, and is not likely to exceed, the allotment made for the purpose. If expenditure is progressing too rapidly, it is their responsibility to regulate the expenditure and to keep it within the authorized allotment, and if necessary, to take steps to obtain an additional allotment.
Contingent and miscellaneous charges will be audited in accordance with the general rules for the audit of cash expenditure as given in Defence Audit Code. It will further be seen that:
(i) The charges are of a kind normally incurred on account of office or other contingencies, and that they are not of an unusual or extraordinary nature;
(ii) The rates and prices are prima facie not extravagant and the standards of financial propriety as laid down in Defence Audit Code have been observed;
(iii) The bill is in proper form and any certificates required under the financial rules have been furnished.
(iv) The vouchers for charges in excess of Rs.25 are furnished;
(v) No charges for pay and allowances (except pay and allowances time employees of "regular categories" are included in the contingent bills.
(vi) Recurring charges have been sanctioned by the competent authority;
(vii) The expenditure has been incurred by a Government servant competent to incur it; and it has received such sanction as is necessary;
(viii) Charges for non-official publications (including newspapers) conform to Para 604 Regulations for the Army Revised" Edition 1987.
Note: Charges for railway time-tables and Indian Postal and Telegraph Guides, when their purchase is necessary, may be admitted.
(ix) Printing, binding and stationary charges do not contravene the rules contained in the "Rules for the supply and use of stationery stores and for printing and binding"; see in this connection para 17, Appendix 11, Financial Regulations, Part II;
(x) No charge is preferred for section writing, i.e., for copying by piece work, without the previous sanction of the authority which sanction the employment of an establishment; and no such charge is passed any person in receipt of a salary from Government.
(xi) Charges for liveries and warm clothing for class IV servants are claimed in accordance with the basic conditions laid down in Appendix 11, Financial Regulations, Part II;
(xii) No charge is passed which contravenes the orders relating to contingent and miscellaneous expenditure contained in Appendix 11 to Financial Regulations, Part II:
(xiii) The expenditure in respect of charges for which a separate allotment has been sanctioned for the year, is a proper charge against the allotment and it is not progressing at a rate likely to exhaust the allotment before the end of the year. When the progress of expenditure is abnormally heavy, the officer submitting the claims will be warned to keep the expenditure within the authorized limit and advised, if necessary, to take steps to obtain an additional allotment.
(xiv) The expenditure has been incurred with due economy and in no case merely to avoid lapse of funds;
(xv) Charges for which scales are laid down, do not exceed those scales and the charges for which sanction of higher authority is necessary have been so sanctioned;
(xvi) If the expenditure in the month of March is unusually heavy, it does not lead to any irregularities.
Note1: In the case of bills payable directly to the contractors or their bankers a cheque for the amount duly accompanied by a cheque forwarding memo in the form given in Annexure ‘A’ to para 513 will be issued in favour of the contractor/banker and its acknowledgement watched.
Note2: Claim/Contingent Bill No. (as the case may be) together with the amount claimed and passed should be indicated on the reverse of the cheque slip so that it is possible to know that the proceeds of cheque relate to a particular bill claim etc. Where the proceeds of the Defence Cheques are required to be credited to the personal account of an individual, his name together with the amount and his bank account number should be indicated on the reverse of the cheque slip.
Note3: At the end of each month, a list of claim with requisite details should be furnished to each unit and the unit confirms that all those claims relate to their unit and have emanated from them.
[Authority: Para 431 to 435 OM Part II Vol-I]
Condiment Allowance
[Authority: Para 31 & 32 DSR (Unit Allowance)]
¨ A Cash allowance for the purchase of condiments will be drawn by Units/Formations for personnel entitled to and receipt of troops basic scale of rations at the following rates;
a) Big Units with strength of above 50. - Rs.3.75 per man per mensum.
b) Small units with strength of 50 or less- Rs.3.90 per man per mensum.
¨ In other cases the amount of the allowance will be calculated at the rate of 0.94 paise per month for every 1/7/0Z (4 grames) of condiment powder authorised in the daily scale of rations.
¨ The condiment allowance fund will be treated as Regimental Fund.
¨ The supply of condiments to Navy and Air-force will be made under their own arrangements and not through ASC.
¨ The allowance will not be admissible in respect of personnel in receipt of ration allowance.
The allowance will be drawn monthly in arrears based on the daily average ration strength of the unit.
Note: Claims of condiment allowance in respect of patients in hospitals are to be pre-audited and payments made by Regional CDA.
Survey Material Allowance
[Authority: DSR (Unit Allowance)]
¨ An allowance of Rs.25 per mensem will be drawn by the Headquarters of each mountain, field, heavy mortar, medium and heavy units of the regiment of artillery to meet the cost of stationery and materials required in connection with survey work.
¨ Any unexpended balance in the Survey Material Allowance fund at the close of the financial year will be credited to the State.
1
Officers Messes Maintenance Allowance
[Authority: DSR (Unit Allowance)]
¨ A Mess Maintenance Allowance will be issued to all officers’ messes for such periods as they are actually formed and maintained.
¨ The sanction of the Brigade or equivalent Commander will be obtained for the formation of Mess. On move from one peace or field station to another peace station, fresh sanction for continuance of the mess will be accorded within two months of the move by the Competent Authority at the new station, with retrospective effect from the date of arrival at that station. In case of moves from a peace station to a location in an operational areas or from one location to another within the operational area, the Officer Commanding unit or Formation Commander will certify within two months of the move that the mess in question continued to function at the new station and that it is located in an 'Operational Area'.
The sanctioning authority will ensure that the mess is necessarily maintained in the interest of the service and that authority is not given for the maintenance of a number of small messes which can conveniently be amalgamated.
¨ The rates of the allowance admissible for each officer in the authorised peace, War or special establishment at which the unit, formation headquarters and Military establishments is maintained will be as under :
Rs.15 per month for the first 10 officers.
Rs.6 per month for the next 15 officers.
Rs.4 per month for each officer in excess of 25.