Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Check List
List of Appendices
Chapter 8

8.1The general rules relating to grant of advances to Government servants by Heads of Offices are contained in Chapter 14 of GFRs. Some important provisions in this regard are mentioned in the ensuing paragraphs.
Sanction of advances by Head of Office
8.2 The Head of office should sanction only such advances, for which necessary powers have been delegated to him. A few examples, where Head of Office is competent to sanction advances are given below :-
Advances Rules in GFRs
(i) Interest bearing advances  
Cycle [191(2) ,212 & 213]
Warm Clothing (216 to 221)
Table Fan (221 A to 221 F)
(ii) Interest Free Advances  
Pay & TA Advance on transfer (222 to 226)
Tour Advance (231 - 234)
L.T.C. Advance (235)
Festival (236 - 245)
Natural Calamities (247 - 252)
Advance in lieu of Leave Salary (259 - 261)
Advance to the families of Government Servants who die in service (262-267)

Other Duties of Head office

[GFR 187(a)]

8.3 The Head of Office should ensure that the conditions attached to the grant of advances according to the relevant rules are fulfilled and that proper accounts are maintained and the recoveries of the advances and of interest wherever recoverable are effected in time.

Maintenance of detailed accounts of advances etc.

8.4 Detailed accounts of all interest free advances and of interest bearing advances recoverable in less than sixty instalments generally referred to as short-term advances, should be maintained by the Head of Offices in accordance with the provisions of relevant rules viz. GFR 187, 190, 215 etc. The following important provisions in this regard should be kept in view :

(Annexure A-Chapter 14-GFRs)

(i) As and when any payment of such an advance is made, it should be entered invariably and distinctly by each Drawing & Disbursing Officer (Departmental Officer) in the relevant column of the Pay Bill register maintained in Form GAR 17 (TR 22-A). Monthly recoveries effected from the individuals concerned and also of interest wherever recoverable should also be noted in the recoveries column (advance-wise) in that register. No separate register merely for watching the recoveries of advances individual-wise is required to be maintained by the departmental officers. A monthly abstract of recoveries (but not of interest) in Form GAR 39 (TR 62 B) should be prepared [separately for each advance accountable under a separate unit of appropriation (heads) is the Demand for Grants] and attached to the last establishment Pay Bill for a month by each Drawing Officer. Office copies of such monthly abstract should be maintained by them systematically and these should be bound separately for each year.

(Annexure A-Chapter 14 - GFRs).

(ii) Each departmental officer shall be wholly and solely responsible for effecting the recoveries of such advances. He should promptly attend to the discrepancies, etc. pointed out in the monthly abstracts. The departmental officer should also make available all the relevant records concerning such advances to Internal check parties who are to verify that payment entries are properly made in the pay bill registers and that recoveries are regularly effected and shown in the monthly abstract schedules.

Transfer of balances under advance heads

[Form GAR 39 (TR 62 B) Annexure A-Chapter 14-GFRs].

(iii) When a Government servant is transferred from one office to another, the amount of each such advances paid and the balance (instalment and amount) outstanding as on the date of transfer shall be mentioned in the "Last Pay Certificate'' to be issued by the departmental officer to enable the new office to effect the recoveries where the transfers 'in' or 'out' is on foreign service or on deputation to Railways/Posts/ Telecommunications/Defence/State Governments, recoveries of principal and interest, if any, are to be remitted by means of cheque by the Drawing & Disbursing Officer of the Department which effects the recoveries to the Drawing & Disbursing Officer of the Department which had paid the advance. No cash settlement to pass on either credit or debit is to be effected between Drawing and Disbursing Officers in cases of transfers between Civil Ministries/Departments of Central Government. In the latter case the departmental officer will enter the particulars of such transfers `in' and transfers `out' cases in the monthly abstract of drawals and recoveries.

Reconciliation of balances

[GFR 187(c) and Govt. of India's decision (2) thereunder].

(iv) For facilitating prompt reconciliation of balances outstanding as on 31st March every year, each Drawing Officer will record a certificate on the monthly abstract for the month of April each year to the effect that:- "The total (namely Rs .......................................) of the amounts outstanding on 31st March,19 (excluding recoveries from pay bills for March) against employees on the rolls of the office on that date and accepted by them individually as correct, is equal to the closing balance indicated in the abstract for February, plus payments made minus repayment received in cash during March of that year”.

Important Hints

8.5 In nut shell, the following points should be noted while sanctioning,drawal,etc. for advances :-

1. The Head of Office should ensure that the conditions attached to the grant of advances are fulfilled and that proper accounts are maintained.

2. Recoveries of advances and of interest wherever recoverable should be effected in time and delayed on no account.

3. The detailed accounts of all short terms advances i.e. advances recoverable in less than 60 instalments should be maintained by the Head of Office.

4. Every payment of advance should be entered in the pay bill register, and the recoveries effected alongwith the interest, if any, should be noted in that register.

5. A monthly abstract of recoveries in the prescribed form (but not of interest) should be prepared and attached to the last establishment Pay Bill for a month.

6. Discrepancies pointed out by the PAO in the monthly abstracts should be attended to promptly.

7. In the case of transfer of a government servant from one office to another the amount of each such advance paid and the balance outstanding should be mentioned in the L.P.C.

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Last Updated : 22 Mar,2014