COMPILATION OF IMPORTANT CIRCULARS AND …...P R E F A C E The compilation of circulars, orders, instructions and clarifications issued by Finance Department from time-to-time covers

For Official Use Only

GOVERNMENT OF ODISHA

2012-13

2017-18

FINANCE DEPARTMENT

COMPILATION OF IMPORTANT

CIRCULARS AND ORDERS ISSUED BY

FINANCE DEPARTMENT

P R E F A C E

The compilation of circulars, orders, instructions and clarifications

issued by Finance Department from time-to-time covers the matters

relating to Budgetary exercises, Treasury Code, Service Code,

Procurement of Goods-GeM, Pension Rules, D.A. & T.I., DBT, Legal

Matters, Revised Scale of Pay Rules, Commercial Taxes and other allied

matters issued within a particular financial year. Like in the previous

years, it is the endeavor of Finance Department to prepare the

compendium to disseminate information for benefit of the officials of

the Administrative Departments, Agencies, Autonomous Bodies and

Sub-ordinate Offices to discharge their duties effectively and efficiently

within the broad parameters of rules/instructions.

I express thanks to different Branches of Finance Department for

supplying the orders/instructions issued from their respective Branches

to Codes Branch for this publication. The efforts of Officials of Codes

Branch and Finance Information Division of Finance Department are

commendable in bringing out this compilation.

Any doubt/ambiguity regarding interpretation of these orders/

instructions may be referred to the Finance Department for necessary

clarification.

I hope this compendium will be found useful by all concerned.

Ashok K. K. Meena

Bhubaneswar Principal Secretary to Government

Finance Department

Sl.

No.

Resolution/Notification/Office

Memorandum letter No. & DateSubject Page

1 2 3 4

1No. FIN-WM-CMS-0001/2015-

14314/F., Dt.- 29.04.2017

Guidelines for timely spending of budgetary grants

through implementation of Cash Management System in

the selected Departments through Quarterly

Expenditure Allocation (QEA) and Monthly Expenditure

Plan (MEP) in the Financial Year 2017-18.

01-Jan

2No.FIN-BUD3-BT-10/2014-14544/F.,

Dt.-02.05.2017OFFICE ORDER 16-17

3No.FIN-BUD1-FRBM- 0002/2016-

14775/F., Dt.-04.05.2017

Supply of the Odisha Fiscal Responsibility and Budget

Management (Amendment) Act, 2016.18-23

4No.FIN-BUD2-MISC-0006-2016-

14873/F., Dt.-04.05.2017

Dissemination of information on various citizen centric

schemes and State Governent initiatives of Finance

Department through social media.

24-25

5No.FIN-BUD2-BT-0007/2017-18350/F.,

Dt.-12.06.2017

Verification & Reconciliation of Departmental receipt and

expenditure figures for 2017-18 with those of

Accountant General (A&E), Odisha.

26-32

6No. FIN-BUD1-CAG-0002/2017-

20715/F., Dt.- 11.07.2017

Guidelines on Financial Limits to be observed in

determining cases relating to New Service or Scheme and

procedure for incurring expenditure for such services or

schemes.

33-38

7No. FIN-PUIF-IF-0003/2016-22460/F.,

Dt.- 28.07.2017

Selection of Banks for handling business and deposits of

State Public Sector Undertakings (SPSUs) and State

Level Autonomous Societies for the Year 2017-18.

39-45

8No. FIN-BUD3-PD-0026/2012-

25054/F., Dt.- 28.08.2017

Amendment to the Revised General Notification No.

30674/F., date. 20.07.200746

9No.FIN-BUD1-BT-0004/2017-29228/F.,

Dt.- 09.10.2017

Proprosals for Supplementary Statement of Expenditure

for the financial year 2017-18.47-53

10No. FIN-BUD2-BT-0011/2017-

30159/F., Dt.- 17.10.2017

Information Education and Communication (IEC)

Activities - Release of Advertisments in Newspapers/

Periodicals.

54

11No. FIN-BUD2-BT-0005/2013-

30616/F., Dt.- 23.10.2017

Re-Appropriation of funds from the Unit " Dearness

Allowance"to "Pay" at the level of Administrative

Department to meet the requirements arising out of

revision of Pay under ORSP-2017.

55

12No.FIN-BUD2-MISC-0006/2016-

31344/F., Dt.- 28.10.2017

Arrangements for Social Media Grievance Redressal

process in Finance Department.56-57

13No. FIN-BUD1-BT-0004/2017-

37096/F., Dt.- 16.12.2017

Admissibility of Expenditure relating to the provisions

made in the Supplementary Statement of Expenditure

for the year 2017-18 and expenditous action to utilize

the funds in time.

58-61

14No. FIN-BUD6-SFC-0009/2015-

2705/F., Dt.- 01.02.2018RESOLUTION 62

15No. FIN-BUD6-SFC-0009/2015-

3178/F., Dt.- 06.02.2018CORRIGENDUM 63

16No.FIN-WM-BT-0001/2015-3494/F., Dt.-

08.02.2018

Deadlines for financial sanction, issue of allotment, re-

appropriation of funds, surrender of provisions and

drawal of funds in the remaining part of the current

financial year.

64-66

17No.FIN-BUD2-BT-0005/2013-6283/F.,

Dt.- 12.03.2018

Re-appropriation of funds from the Unit " Dearness

Allowance"to " Arrear Pay" at the level of Administrative

Department to meet the requirements arising out of

revision of Pay under ORSP-2017.

67-68

TABLE OF CONTENTS

Matters relating to Budget

Page 1 of 6

Sl.

No.



1 2 3 4

18No.FIN-BUD2-BT-0005/2013-6288/F.,

Dt.- 12.03.2018

Re-appropration of funds from the Unit"Dearness

Allowance"to "Salaries for Consolidated Posts"and

"Conolidated Pay for Contractual employees"at the level

of Administrative Department to meet the arrear

requirements arising out of revision of remuneration of

contractual emplyees vide G.A. & P.G. Department

Notification No. 19569/Gen. Dt. 12.09.2017 and No.

19574/Gen Dt.12.09.2017.

69-70

19No. FIN-WM-BT-0001-2015-8481/F, Dt.-

28.03.2018

Relaxation of the deadlines for financial sanction, issue

of allotment and drawal of funds in the remaining part of

the current financial year in respect of Centrally

Sponsored Schemes (CSS) and Central Sector Schemes.

71-72

20No.FIN-TRY-BT-0001-2018-8520/F., Dt.-

29.03.2018

Advance online distribution of allotments through the

IFMS Odisha Portal by all Departments to Controlling

Officers and from Controlling Officers to DDOs/

Divisions/ Projects within the limits of Vote on Account,

2018-19.

73-74

21No.FIN-WM-BT-0001-2018-11826/F,

Dt.- 31.03.2018

Regulation of Expenditure out of the Vote on Account for

the year, 2018-1975-89

1No. FIN-TRY-MISC-0032-2012(pt.)-

12902/F., Dt.-15.04.2017

Procurement and installation of Point of Sale (PoS)

devices / Mobile PoS in State Government Agencies /

Special Purpose Vehicles (SPVs) / Societies for non-

Government transactions.

93-96

2No.FIN-TRY-MISC-0032/2012(pt.)-

12908/F., Dt.- 15.04.2017

Point of Sale (PoS) devices - Mobile PoS, AEPS Device in

Government Offices- Assessment of Demand.97-100

3No.IAMC-FIN-EAO-0001-2017--

23502/F., Dt.- 09.08.2017

Improper management of Cash by the DDOs and non-

reconciliation of closing Cash Balance of Cashbook with

Bank.

101-102

4No.IAMC-FIN-EAO-0001-2017-

23509/F., Dt.- 09.08.2017

Sanction of Advance for Departmental and allied

purposes and adjustment thereof.103-105

5No. FIN-TRY-MISC-17/2016-32888/F.,

Dt.-13.11.2017

Procedure for submission of pension application through

online in IFMS, Odisha.106-112

6No. FIN-TRY-MISC-17/2016- 34081/F.,

Dt.- 22.11.2017CORRIGENDUM 113

7No. FIN-TRY-MISC-17/2016- 35175/F.,

Dt.-29.11.2017

Procedure for submission of online/ offline application

for revision of pension in IFMS Odisha.114-118

8No.FIN-WM-ACCT-0001/2012-1224/F,

Dt.- 12.01.2018

Deduction of Tax at source- Income Tax deduction from

Salaries under Section 192 of the Income Tax Act, 1961

during the financial year 2017-18.

119

9No.P.U.-II-01/2018-2717/F,

Dt.- 01.02.2018

Online generation of sanction ordrs using Integrated

Financial Mangement System (IFMS) Portal.120

10No.FIN-DIP-CORFND-0001/2018-

2876/F, Dt.- 02.02.2018OFFICE ORDER 121-123

11No.FIN-TRY-BT-0001-2017-5276/F, Dt.-

28.02.2018

Measures to prevent rush of expenditure towards the fag

end of the Financial Year, 2017-18124-125

12No.FIN-TRY-Estt-0011/2017-11820/F,

Dt.- 31.03.2018

Change in the Operational Procedure for submission of

Annual Establishment Review Report.126-142

13No.FIN-TRY-MISC-0017-2016-11839/F,

Dt.- 31.03.2018

Accounting procedure for pension payments made on

behalf of the State Government by the Authorized Public

Sector Banks.

143-154

Matters relating to Odisha Treasury Code

Matters relating to Odisha Service Code

Page 2 of 6

Sl.

No.



1 2 3 4

1No. FIN-CS-II-ALW-0006/2017-

18455/F., Dt.- 12.06.2017

Grant of Conveyance Allowance to the blind & physically

handicapped and deaf & dumb employees born on the

work charged establishment and employees of Non-

Government Colleges and Schools.

157

2No.FIN-CS1-PAY-0005/2017-32353/F.,

Dt.- 07.11.2017

Abolition of Special pay to the State Government

employees.158

3No. FIN-PCC-PAY-0001-2018-2499/F.,

Dt.- 30.01.2018Submission of informatin of ad hoc employees. 159

4NO.FIN-BUD1-BT-0003-2018-3164/F,

Dt.- 06.02.2018

Ceiing on Honorarium payble to a Government

Employee.160

1No.FIN-CODE-MISC-0005/2016-

14214/F., Dt.- 28.04.2017

Procurement of Goods in Government e-Marketplace

(GeM)-reg163

2No. FIN-CODE-MISC-0005-2017-

22252/F., Dt.- 26.07.2017

Completion of vendor registration and other formalities

for procurement of Goods and Services through the

Government e-Marketplace (GeM-https:// gem.gov.in/).

164-166

3No.FIN-CODES-MISC-0004/2017-

35243/F., Dt.- 30.11.2017

Procurement of Goods and Services in Government e-

Marketplace (GeM)167-168

1No. Pen-200/2017-

28300/F., Dt.-23.09.2017

Revision of Pension / Family Pension of Pre-20016 and

Post-2016 Pensioners/ Family Pensioners.171-186

2No.Pen-343/2017-

28800/F., Dt.- 03.10.2017CORRIGENDUM 187

3No. PEN-200/2017-28877/F., Dt.-

04.10.2017CORRIGENDUM 188

4No. PEN-200/2017-

29694/F., Dt.- 12.10.2017CORRIGENDUM 189-193

5No. PEN-200/2017-

29895/F., Dt.- 13.10.2017

Proceedings of the meeting on revision of Pension as per

the recommendation of 7th Pay Commission (F.D. O.M.

No. 28300/F., dated 23.09.2017) with the Pension

Disbursing Authorities, Designated Public Sector Banks,

Treasuries and under the Chairmanship of Principal

Secretary, Finance Department on 10.10.2017 at 10.30

AM in the 6th Floor, Conference Hall of Treasury &

Accounts Bhawan, Bhubaneswar.

194-199

6No.Pen-379/17-

32977/F., Dt.- 14.11.2017

Revision of provisional pension sanctioned under rule-66

of the O.C.S (Pension Rules, 1992 in case of Pre-2016

Pensioners.

200

7No. PEN-200/2017-33720., Dt.-

20.11.2017ADDENDUM 201

8No. FIN-NPS-0006/2017-

36913/F., Dt.- 14.12.2017

Extension of benefits of "Retirement Gratuity and Death

Gratuity"to the State Government employees covered by

New Defined Contribution Pension Schme (National

Pension System).

202

1No. Pen-343/2017-28502/F.,

Dt.- 26.09.2017

Dearness Relief (TI) on Pension/ Family Pension w.e.f.

01.01.2016 in favour of the State Government

Pensioner/ Family Pensioner.

205-206

2No. FIN-CS2-ALW-0005/2017-

30656/F., Dt.- 23.10.2017

Sanction of Dearness Allownace to the State Government

Employees etc. with effect from 01.01.2016, 01.07.2016

& 01.01.2017 on the Revised Scale of Pay, 2017.

207-208

Matters relating to O.C.S (Pension) RULES

Matters relating to DA/TI

Matters relating to Procurement of Goods/GeM

Page 3 of 6

Sl.

No.



1 2 3 4

3No. FIN-CS2-ALW-0005/2017-

30661/F., Dt.- 23.10.2017

Sanction of Dearness Allowance @ 4% from existing rate

132% to 136% with effect from 01.01.2017 in favour of

State Government employees drawing pay in pre-revised

scales of Pay.

209-210

4No. FIN-CS2-ALW-0005/2017-

34551/F., Dt.- 24.11.2017

Sanction of Dearness Allowance @3% enhancing the

existing rate from 136% to 139% with effect from

01.07.2017 in favour of State Government employees

drawing pay in pre-revised scales of Pay, 2008.

211-212

5No. FIN-CS2-ALW-0005-2017-34556/F.,

Dt.- 24.11.2017

Sanction of Dearness Allowance @ 1% enhancing the

existing rate from 4% to 5% with effect from 01.07.2017

in favour of State Government Employees drawing pay in

Revised Scale of Pay, 2017.

213-214

6No. Pen-343/2017-

34994/F.,Dt.28.11.2017

Sanction of Dearness Relief (TI) @ 1% enhancing the

existing rate from 4% to %% w.e.f 01.07.2017 in favour

of the State Government pensioners / family pensioners.

215-216

7No. FIN-CS2-ALW-0005-2017-5126/F.,

Dt. 27.02.2018

Drawal of arrear Dearness Allowance @ 4%( enhanced

from 132% to 136%) with effect from 01.01.2017 in

favour of State Government employees drawing pay in

pre-revised scales of Pay i.e under ORSP Rules, 2008.

217

1No.FINP-PUIF-DBT-0002-2017-

24981/F., Dt.- 24.08.2017

Deployment of Technical Experts of the Project

Management Team of the State DBT Cell.221-222

2NO.FIN-PUIF-DBT-0001-2017-25117/F,

Dt.- 28.08.2017Implementation of Aadhar based DBT in the State. 223

3NO.FIN-PUIF-DBT-0001-2017-6379/F.,

Dt.- 13.03.2018Guidelines for assessing Savings due to DBT 224

2NO.FIN-DBT-0002-2017/

7380/F., Dt.-21.03.2018

Deployment of Tehnical Expert of the Project

Management Team of the State DBT Cell.225

1No.FIN-AA-CASES-0001/2017-

24653/F.,Dt.- 22.08.2017

In the matter of reported cases of misappropriation,

defalcation, theft of Government money and property etc.229-230

2No.FIN-FR-CASE-0001/2017-25227/F.,

Dt.- 29.08.2017

Bank account for channelizing the receipts and

expenditure of the SPV i.e. Odisha Mineral Bearing Area

Development Corporation (OMBADC).

231-235

3No.FIN-FR-CASE-0001/2017-25812/F.,


4No.FIN-LEGAL-CASE-01/2017-

28040/F., Dt.- 22.09.2017

Timely submission of Counters /Para Wise Comments /

Appeal Petitions / SLP etc. before the Court of Law and

timely compliance of the orders of the Courts by the

State Government, its Instruments and Officers.

237-238

5No.FIN-LEGAL-CASE-01/2017-

34502/F., Dt.- 24.11.2017

Check list for Departments while endorsing files for

concurence of Fiance Department for implementation of

Court Orders.

239-242

1No.FIN-PCC-MEET-0001/2012(pt)-

20737/F., Dt.- 11.7.2017

Revision of Grade pay in certain posts with GP Rs.4200

and Rs.4600.245

2No. FIN-PCC-PAY-003-2017- 26342/F.,

Dt.- 07.09.2017Revised Scales of Pay, 2017. 246-257

3No. FIN-PCC-PAY-0003/2017-26347/F.,

Dt.- 07.09.2017

Revised Scales of Pay, 2017 for employees other than

regular State Government employees.258

4No.FIN-PCC-PAY-0003/2017-26778/F.,


Matters relating to Direct Benefit Transfer

Matters relating to Legal Matter

Matters relating to Odisha Revised Scales of Pay Rules

Page 4 of 6

Sl.

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1 2 3 4

5No. FIN-PCC-PAY-0004/2017-27237/F.,

Dt.- 15.09.2017

Drawal of salary in the revised pay rules, 2017 for the

month of September, 2017 for regular State Government

employees as per Resolution No. 26342/F, dated.

07.09.2017.

260

6No.FIN-PCC-PAY-0004/2017-27240/F.,

Dt.- 15.09.2017

Drawal of remuneration for the month of September,

2017 for employees as per Resolution No. 26347/F,

dated. 07.09.2017.

261

7No.FIN-PCC-PAY-0003/2017-27742/F.,

Dt.- 20.09.2017NOTIFICATION 262-287

8No.FIN-PCC-PAY-0003/2017-

28046/F., Dt.- 22.09.2017

Procedure for fixation and drawal of pay in the revised

pay structure under Odisha Revised Scales of Pay Rules,

2017.

288-291

9No. FIN-PCC-PAY-0006/2017-

28090/F.,Dt.- 22.09.2017

Revision of monthly consolidated remuneration for

contractual employees other than the emplyees governed

by Odisha Group-C and Group-D posts (contratual

appointment) Rules, 2013 and Odisha Group-B posts

(Contratual Appointment) Rules, 2013.

292

10No. FIN-PCC-PAY-0004-2017-28557/F.,

Dt.- 26.09.2017

Drawal of salalry in the revised pay rules, 2017 for the

moth of September, 2017 for the work-charged

employees as per Resolution No. 26347/F, dated

07.09.2017.

293

11No.FIN-PCC-PAY-0004-2017-31105/F.,

Dt.- 26.10.2017

Drawal of Salary in the revised Pay Rules, 2017 for the

month of October, 2017.294

12No. FIN-PCC-PAY-0004-2017-36164/F,

Dt.- 07.12.2017


month of November, 2017.295

13No.FIN-PCC-PAY-0004-2017-777/F, Dt.-

09.01.2018


month of December, 2017.296

14No. PEN-01/18-6044/F.,

Dt.- 12.03.2018

Drawal of arrears arising out of revision of Pension/

Family Pension in respect of pre-2016 State Government

Penioners/ Family Pensioner w.e.f. 01.01.2016.

297

15No.FIN-PCC-PAY-0003-2018-6056/F.,

Dt.- 12.03.2018

Drawal of arrear salary and arrear pension of AIS

(IAS/IPS/IFS) Officers/ Pensioners based on th pay

Commission revision.

298

16No.FIN-PCC-PAY-0003-2018-6062/F,

Dt.- 12.03.2018

Drawal of 40% arrear salary arising out of revision of

pay under ORSP Rules, 2017 during the financial year

2017-18.

299

17No.FIN-PCC-PAY-0003-2018-6072/F,

Dt.- 12.03.2018

Drawal of 40% arrear remuneration arising out of

revision of remuneration of contractual employees vide

G.A & P.G Department Notification No. 19569/gen dtd.

12.09.2017 and No. 19574/Gen dtd. 12.09.2017.

300

18No.FIN-PCC-PAY-0003-2018-6471/F,

Dt.- 13.03.2018

Drawal of 40% arrear arising out of revison of pay/

remuneration during the financial year 2017-18.301

19No. Pen-73/18-7022/F,

Dt.- 17.03.2018

Fixation of consolidated remuneration on engagment of

the retired Government Servant.302-303

20No.FIN-PCC-PAY-0006-2017-11835/F,

Dt.- 31.03.2018

Remuneration of personnel outsourced through service

providers.304

1No.FIN-CTI-TAX-0020/2017-19943/F.,

Dt.- 30.06.2017

Deduction of tax at source from payment made to works

contractors under the Odisha Value Added Tax Act,

2004.

307

2No.FIN-CT1-TAX-0045/2017-

21985/F., Dt.- 22.07.2017

Works Contracts and Tax Deduction at Source (TDS)

under GST.308-309

Matters relating to Commercial Tax

Page 5 of 6

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1 2 3 4

3No.FIN-CT1-TAX-0045/2017-

25659/F., Dt.- 01.09.2017Deduction of Tax at Source (TDS) under GST 310

4No.FIN-CT1-TAX-0045-2017-36116/F.,

Dt.- 07.12.2017Guidelines regarding Works Contract under GST. 311-312

1No. CCA-ESTT-0030/2013-14188/F.

Dt.- 28.04.2017

Odisha Auditors Service (Method of Recruitment and

Conditions of Service) (Amendment) Rules, 2017.315-319

2No. FIN-FF-FFPS-0025-2016-15393/F.,

Dt.- 10.05.2017Revision of rates of State Freedom Fighters' Pension. 320

3No. GPF-01/17-17673/F.,

Dt.- 05.06.2017

Liberalisation of provisions for withdrawal from General

Provident Fund.321-322

4No. FIN-CODES-RULE-0005-2015-

19409/F., Dt.- 24.06.2017

Delegation of powers to Collectors for hiring of vehicles in

new Tahasils and existing Tahasils/blocks323

5No.FIN-GIS-22/2017-24658/F.,

Dt.- 22.08.2017

Implementation of Group Insurance Schme for empoyees

appointed as per Odisha Group-'B' posts (Contractual

Appointment) Rules, 2018.

324-325

6No. FIN-OFS2-CADRE-0019-2017-

29040/F., Dt.- 07.10.2017

Restructuring of the Cadre of Odisha Finance Service

(OFS).326-346

7No. FIN-PF-CA-0002-2016-29110/F.,

Dt.- 07.10.2017

Re-constitution of State Advisory Group for

implementation of Public Financial Management System.347-348

Miscellaneous Matters

Page 6 of 6

MATTERS RELATING

TO BUDGET

Page 1


FINANCE DEPARTMENT

***

OFFICE MEMORANDUM

No. 14314 /F., Bhubaneswar, dated 29th

April, 2017

FIN-WM-CMS-0001-15

Sub: Guidelines for timely spending of budgetary grants through

implementation of Cash Management System in the selected Departments

through Quarterly Expenditure Allocation (QEA) and Monthly

Expenditure Plan (MEP) in the Financial Year 2017-18.

Pursuant to the provisions of sub-section (1-a) of Section 8 of the Odisha

Fiscal Responsibility & Budget Management Act, the State Government do hereby

lay down the following Guidelines for timely spending of budgetary grants through

the Cash Management System in 2017-18. It is formulated on the lines of modified

exchequer control based expenditure management and restrictions on expenditure

during the last quarter of the financial year, being implemented in the Ministries of

Government of India. The system was initially adopted in respect of the 10 Demand

for Grants administrated by large spending Departments during the financial year

2010-11. It was extended to 5 more Departments during 2011-12, 3 more

Departments in 2012-13 and 1 more Department in 2016-17. It is now further

extended to 1 more Department i.e. Food Supplies and Consumer Welfare in 2017-18.

The list of these 20 Departments and the Demand for Grants is furnished in

Annexure-I.

2. The Cash Management System has the following objectives:-

i. Even pacing of expenditure within the financial year.

ii. Reduce rush of expenditure during the last quarter especially in the

last month of the financial year.

iii. Front loading of expenditure in the 1st three quarters of the financial

year so that corrective measures can be taken in the mid year to

achieve the fiscal objectives.

iv. Curb the tendency of parking of funds outside Government Account.

v. Effective monitoring of the expenditure pattern.

vi. Improve the quality of expenditure.

vii. Better Ways & Means Management.

3. On removal of Plan-Non-Plan distinction in Budget, the existing formats of

various budget documents are revised which will now distinguish the budgetary

allocation in terms of revenue and capital expenditure and not in terms of Plan and

Non-Plan. The State Government budgetary expenditure has been classified into

following four broad categories in the Annual Budget for the year 2017-18.

Objectives of the Cash Management System

Revised Classification of State Govt. expenditure

Page 2

A. Administrative Expenditure :

(i) Establishment, Operations & Maintenance (EOM) Expenditure

(ii) Debt Servicing Expenditure

B. Programme Expenditure :

(i) State Sector Schemes

(ii) Central Sector Schemes

(iii) Centrally Sponsored Schemes

C. Disaster Response Funds :

(i) State Disaster Response Fund

(ii) National Disaster Response Fund

D. Transfers from State :

(i) Union Finance Commission Transfers to Local Bodies

(ii) State Finance Commission Transfers to Local Bodies

(iii) Other Transfers

4. The broad features of the Cash Management System is indicated

hereafter:-

(i) In respect of each Demand for Grant, Quarterly Expenditure Allocation

(QEA) for Programme Expenditure (State Sector Schemes, Central Sector Schemes,

Centrally Sponsored Schemes), Administrative Expenditure and Transfers from State

is worked out and indicated in Annexure-II (A) & (B).

(ii) The minimum level of expenditure up to the 3rd

quarter i.e. 60% of

the gross provision made in the Budget Estimate for 2017-18, not only under

Administrative Expenditure, Programme Expenditure (State Sector Schemes,

Central Sector Schemes, Centrally Sponsored Schemes) and Transfers from

State taken together but also under Programme Expenditure alone under the

Cash Management System is non-negotiable. Besides, the Works, Housing &

Urban Development, Water Resources, Rural Development, Forest &

Environment Departments and Department of Agriculture & Farmers’

Empowerment, are required to incur expenditure to the extent of 25%, 15%

and 20% of the Gross provision in the Budget Estimate in the 1st, 2

nd and 3

rd

Quarter respectively, taking into consideration their working season. Failure to

reach the prescribed level of expenditure up to the end of 3rd

Quarter i.e. 60% of

the gross provision made in the Budget Estimate for 2017-18, not only under

Administrative Expenditure, Programme Expenditure (State Sector Schemes,

Central Sector Schemes, Centrally Sponsored Schemes) and Transfers from

State taken together but also under Programme Expenditure alone, will result in

resumption of the shortfall by Finance Department.

Page 3

(iii) The limit of expenditure indicated in Annexure-II (A) & (B) for the

first three quarters is the minimum; however, the Administrative Departments are

free to enhance the MEP & QEA of first three quarters for their respective

Departments.

(iv) The Monthly Expenditure Plan (MEP) may be worked on the basis

of the Quarterly Expenditure Allocation by the concerned Department in the format at

Annexure-III in accordance with the broad principles indicated in para 6 & 11.

(v) The limit of expenditure mentioned in Annexure-II (A) & (B) for the

fourth quarter and monthly expenditure for the month of March is the uppermost

ceiling which should not to be exceeded in any case.

5. The Quarterly Expenditure Allocation (QEA) should not be modified by the

Administrative Departments without prior approval of Finance Department in Ways

& Means Branch. The QEA for all the four quarters is furnished in Annexure-II

(A) & (B) for all the 20 Demand for Grants, which may be modified, if necessary,

by the Administrative Departments in accordance with their work plans/

programme implementation schedule within the minimum limits for 1st three

Quarters indicated in Annexure-II (A) & (B) and the following broad

parameters and submitted to Finance Department by 10.05.2017 for approval.

6. (I) Monthly Expenditure Plan (MEP) of each Department is to be fixed on

the following lines:-

(a) MEP for the month of March shall not exceed 15% of the

Budgeted Provision (Budget Estimate).

(b) MEP for the month of January to March may be so fixed that the

QEA for the last quarter shall not exceed 40% of the overall Budgeted Provision

(Budget Estimate) and 40% of the provision under Programme Expenditure

(State Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes)

(Budget Estimate).

(II) The Administrative Departments are authorized to sanction

expenditure under Administrative Expenditure, Programme Expenditure (State

Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes) and

Transfers from State, up to the limit of the QEA indicated in Annexure-II (A) &

(B) including expenditure for grants and subsidies, subject to the following

stipulations:

(a) Central Sector Schemes and Centrally Sponsored Schemes :

Normally, expenditure for these schemes is to be made against availability of Central

Assistance only, during 2017-18. However, in case of urgent necessity for release of

funds for continuing schemes, the Administrative Departments can incur expenditure

Quarterly Expenditure Allocation (QEA)

Features of the Cash Management System & Enhanced Delegation

Page 4

to the extent of 50% of the provision made in the Budget Estimate for the year 2017-

18 or 50% of the annual allocation made by the concerned line Ministry of

Government of India whichever is less, during the first two quarters of the financial

year in respect of continuing Central Sector Schemes and Centrally Sponsored

Schemes pending receipt of Central Assistance with concurrence of the Financial

Advisor/A.F.A of the Department. Further, in case of continuing schemes, the

Administrative Departments can incur expenditure on the salary component in

anticipation of receipt of Central Assistance up to 30.12.2017 without concurrence of

Finance Department.

(b) In case of EAPs in the pipe line, expenditure should be incurred

only if agreement with the Donor Agency has been signed and the date of effect of the

agreement has been notified.

(c) The Administrative Departments would obtain approval of

Project Approval Committee/Empowered Committee for sanction of the entire

provision made in their Demand for Grant for share capital/loan/Grant in Aid/Subsidy

to PSUs and Co-operatives, in one go, by June, 2017 and then release the amount at

their level subject to recovery of outstanding Government dues and opening of

Escrow Account.

(d) Release of funds in respect of schemes/provisions reserved for

Post Budget Scrutiny would be subject to prior approval of Finance

Department/Planning & Convergence Department as the case may be.

(e) If, any provision in the Budget Estimate is surrendered in one

Demand and equivalent additional provision is taken in another Demand in the

Supplementary Statement of Expenditure, then the budgeted provision will be deemed

to have been reduced to that extent and the MEP & QEA are to be modified

accordingly.

(f) Allotment for Works Expenditure of Forest & Environment,

Rural Development, Water Resources, Housing & Urban Development, Energy &

Works Department against Budget provision, N.H. Credit and Deposits, based on

budgetary allotment and accounts of the Division / Project, drawn through cheques,

would continue to be routed through Works Expenditure module of the Treasury

Portal and regulated by Finance Department Circular No. 28777(6)/F., dated

24.06.2011. The Controlling Officers are advised to distribute budgetary allotment in

respect of works expenditure to the Divisions/projects through Works Expenditure

module of the Treasury Portal.

(g) Separate expenditure sanction would also be necessary in case of

Works expenditure/projects governed by Public Works Department Code, in terms of

the provisions contained in Rule- 17 (d) of the Delegation of Financial Powers

Rules,1978 as amended from time to time.

Page 5

(h) Guidelines for utilization of provisions made for different works

under Programme Expenditure of Works, Rural Development, Housing & Urban

Development and Water Resources Department and construction of buildings issued

vide Finance Department O.M No. 15744/F., dated 05.04.2012 should be followed

scrupulously for release of the budgetary allocation for these works.

(i) Quarterly/monthly installment for sanction and release of

grant-in-Aid for salary is to be based on the annual provision agreed upon in the

pre-budget scrutiny meeting. The balance provision is towards payment of

revised salary on the recommendation of 7th

CPC after the notification is issued

by the State Government.

(III) The Administrative Departments are to fix the QEA and MEP of

Controlling Officers based on the QEA and MEP for the Demand for Grant and the

Controlling Officers in turn may ask the DDOs to spend the provision in accordance

with their own QEA and MEP.

7. Sanction of expenditure for new schemes or new services, existing

schemes where scope of the scheme is proposed to be altered substantially and/or

cost estimate of projects/schemes are to be revised:

Guidelines have been issued in Finance Department O.M. No. Codes-27/2011-

1068/F., dated 10.01.2013 and Rule-17-A of the Delegation of Financial Power Rules,

1978 for appraisal and approval of new schemes or new services, existing schemes

where scope of the scheme is proposed to be altered substantially and/or cost estimate

of projects/ schemes are to be revised. Sanction of expenditure for these

schemes/services can only be made after completion of the process of appraisal

and approval by competent authority within the limit prescribed in paragraph-6.

8. The limits indicated in the QEA and MEP is calculated at the Demand for

Grant level as a whole allowing inter-se variations between months within a

quarter and across the sectors i.e. Administrative Expenditure, Programme

Expenditure (State Sector Schemes, Central Sector Schemes, Centrally

Sponsored Schemes) and Transfers from State within the broad parameters

indicated in Para-6 and Para-11. The Administrative Departments and the

Controlling Officers should distribute allotment under each sector among the DDOs

broadly in accordance with the QEA and MEP for the entire year.

9. Savings if any, under the QEA would not be allowed to be carried over to the

next quarter. However, the Administrative Departments requiring modification of

MEP, which affects QEA, should obtain concurrence of Finance Department in Ways

& Means Branch but they would be free to adjust the spillover of MEP in the next

month if it is not inconsistent with QEA.

Page 6

10. In case Finance Department in Ways & Means Branch do not consider the

request for modification of MEP and QEA within 15 days it will be deemed to have

been granted.

11. (i) The Ways & Means Branch of Finance Department are to monitor

Grant-wise & Controlling Officer-wise Expenditure for each quarter.

(ii) After receipt of Grant-wise & Controlling Officer-wise Expenditure for

the month of December, Ways & Means Branch of Finance Department will calculate

the progressive expenditure up to December under each Demand for Grant.

(iii) At the end of 3rd

quarter, the following expenditure targets have to be

met by the Departments concerned:

(a) the aggregate expenditure under Administrative Expenditure,

Programme Expenditure (State Sector Schemes, Central Sector Schemes,

Centrally Sponsored Schemes) and Transfers from State should reach the

minimum level of 60% of the Budget provision; and

(b) expenditure under Programme Expenditure (State Sector

Schemes, Central Sector Schemes, Centrally Sponsored Schemes) should also

reach the minimum level of 60% of the Budget provision.

If any of the above two conditions are not fulfilled by any Department, then

the concerned Department would be required to surrender the provision equal to the

amount of shortfall in expenditure from the prescribed minimum level.

Illustration : (A) If the expenditure of a Department covered under the Cash

Management System falls short of 60% of overall Budget provision by Rs.„X‟ but

exceeds 60% under Programme Expenditure (State Sector Schemes, Central

Sector Schemes, Centrally Sponsored Schemes), then Rs.„X‟ is to be surrendered

by that Department.

(B) If the expenditure of a Department covered under Cash Management System

exceeds 60% of the overall Budget provision but falls short of 60% of Budget

provision under Programme Expenditure (State Sector Schemes, Central Sector

Schemes, Centrally Sponsored Schemes) by Rs.„Y‟ then the concerned Department

will have to surrender Rs.„Y‟ under Programme Expenditure (State Sector

Schemes, Central Sector Schemes, Centrally Sponsored Schemes).

(C) If the expenditure of a Department covered under the Cash Management

System falls short of 60% of the overall Budget provision by Rs.„X‟ and 60% of the

Budget provision under Programme Expenditure (State Sector Schemes, Central

Sector Schemes, Centrally Sponsored Schemes) by Rs.„Y‟ then the concerned

Page 7

Department will have to surrender Rs.„Y‟ under Programme Expenditure (State

Sector Schemes, Central Sector Schemes, Centrally Sponsored Schemes) and Rs.

( „X‟ - „Y‟) from the overall Budget provision. Where Rs.„X‟ is less than Rs.„Y‟ then

only Rs.„Y‟ is to be surrendered under Programme Expenditure (State Sector

Schemes, Central Sector Schemes, Centrally Sponsored Schemes).

(iv) The Administrative Departments and the Controlling Officers need to

reconcile the expenditure reported by the Accountant General (A&E) up to the month

of December and surrender the provision equal to the differential between the

progressive expenditure and 60% of the Budget Provision as indicated in the

Illustration above.

(v) Surrender of the provision should be made through the Budget

interface module of IFMS and the surrender relating to works expenditure is to be

made through Works Expenditure module of IFMS.

12. The Monthly Expenditure Plan and Quarterly Expenditure Allocations may be

made in gross terms.

13. The Integrated Financial Management System (IFMS) has been so

enabled that it will not admit expenditure in excess of 40% of Budget Provision

during the last quarter and 15% in the month of March under any Demand for

Grant under the Cash Management System.

14. Funds should not be drawn from the Treasury/Bank without immediate

requirement for payment. As such no drawal should be made to make advance

payments except in terms of valid agreements in order to meet the monthly/quarterly

expenditure targets.

15. (i) As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn

from the Treasury unless it is required for immediate disbursement. The system of

electronic disbursement of Government payments directly to the beneficiary account

has been introduced vide Finance Department O.M. No. 27444/F dated 26.7.2012

with the objective of direct payment to the beneficiaries and vendors and to prevent

parking of funds in bank accounts by the DDOs. Instances have come to the notice of

Government that money drawn by the DDOs is being kept unutilized for indefinite

period. This adversely affects the Ways and Means position of the State. Drawal and

retention of funds results in deferment/deprivation of the expenditure on priority items

which are linked with developmental activities. In order to prevent drawal of money

and retention thereof in shape of cash/bank draft, the DDOs must record a certificate

on the body of the bills presented after 31st March, 2017 as follows:

Page 8

“the money drawn in cash/bank drafts up to the period 31.03.2017 has

been disbursed by now except Rs._____________which would be disbursed by

29.04.2017 at the latest”.

(ii) Similarly, while presenting the pay bill for April, 2017 to be paid on or

after 01.05.2017, the D.D.O must record a certificate that:

“all money drawn in cash/bank draft up to the period 31.03. 2017 have

been fully disbursed and no amount is lying un-disbursed with him”.

(iii) While presenting the pay bill for the month of May, 2017 onwards, the

D.D.O. must record a certificate to the effect that:

“the money drawn in shape of cash/bank draft through the bills

presented during the previous months has been disbursed except the money

drawn in A.C. bills and the amount now proposed for withdrawal in this bill

in shape of Cash/Bank draft shall be disbursed within a period of 15 days

from the date of actual drawal from the Bank/Treasury”.

(iv) While scrutinizing the bills to be presented during 2017-18, the

Treasury Officers must check and ensure that a certificate is recorded on the body of

the bill by the D.D.O. concerned to the effect that no amount of money drawn from

Treasury/Bank has been kept in deposit account without specific prior approval of

Finance Department.

(v) It is observed that the cash balance Certificate is being furnished in a

routine manner although huge amounts remain un-disbursed for a long period, which

seriously affects the Ways & Means position of the State. Instructions have been

issued vide Finance Department letter No.8728/F., dt. 31.03.2017 that the DDOs

shall furnish a cash balance report as on 29.04.2017 in the prescribed proforma

to the Collector of the District by 08.05.2017. The Collector in turn will report

directly to Finance Department (Ways & Means Branch) by 15.05.2017, the

name of DDOs who have drawn money up to 31st March 2017 but have not

disbursed it by 29.04.2017. A copy of such report should also be endorsed to the

concerned Heads of Department.

(vi) Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and

Memo No. 53931(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of

money at a time and its retention in un-authorized Bank accounts must also be strictly

followed. It has been reiterated in Finance Department Circular No. 32215/F.,

dated 21.11.2014 that if any such instance of un-authorized parking of money is

noticed, the concerned DDO shall be liable for disciplinary action under Rule –

15 of the OCS (CC&A) Rules, 1962. As per instructions issued vide Finance

Department Circular No. 32215/F., dated 21.11.2014, the Heads of Department and

Page 9

Collectors shall cause enquiry into the matter of unauthorized parking of Government

money in bank accounts after obtaining information from the Treasury Officers/

Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case,

instances of irregularity are found, the matter should be reported to respective Heads

of the Department/Administrative Department. They should take disciplinary action

against the Officer committing such irregularity under intimation to Finance

Department and ensure that funds are drawn and transferred to implementing agencies

only for actual expenditure and not for parking in Bank Account. The Drawing &

Disbursing Officers shall strictly follow these instructions.

16. Sanction of funds out of Budgetary Provision would be regulated in terms of

the provisions of the preceding paragraphs.

17. The gross provision in the respective Demand for Grant and minimum

indicative limit of quarterly expenditure allocation for all the four quarters of 2017-

18 is furnished at Annexure-II (A) & (B) for guidance. The Administrative

Departments are free to enhance the MEP & QEA of first three quarters for their

respective Departments in accordance with the instructions contained in the preceding

paragraphs and furnish the same to Finance Department by 10.05.2017.

The Administrative Departments concerned should issue suitable instructions

to the Controlling Officers to implement the Cash Management System and help

improve the public expenditure management.

By order of Governor

(Tuhin Kanta Pandey)

Principal Secretary to Government

Page 10

A N N E X U R E – I

Sl.

No.

Demand

No.

Name of the Department

1 07 Works

2 09 Food Supplies and Consumer Welfare

3 10 School & Mass Education

4 11 ST & SC Development

5 12 Health & Family Welfare

6 13 Housing & Urban Development

7 17 Panchayati Raj & Drinking Water

8 19 Industries

9 20 Water Resources

10 22 Forest & Environment

11 23 Agriculture & Farmers’ Empowerment

12 28 Rural Development

13 30 Energy

14 31 Handloom, Textile & Handicrafts

15 33 Fisheries & Animal Resources Development

16 36 Women & Child Development & Mission Shakti

17 38 Higher Education

18 39 Skill Development & Technical Education

19 40 Micro, Small and Medium Enterprises

20 41 Department of Social Security and Empowerment of Persons

with Disabilities

Page 11

(Rs. in Crore)

D. No.

Deptt.

GROSS BUDGET PROVISION 1ST QR.

(15% OF GROSS PROVISION IN THE B.E.)

Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the

1st Quarter i.e. from April to June, 2017

Admn. Expr.

Programme Expenditure Transfer from State

Total Admn. Expr.


Total SSS CS CSS TOTAL SSS CS CSS TOTAL

1 2 3 4 5 6 7 8 9 10 11 12

9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 12.00 138.14 0.03 0.84 139.01 0.00 151.01

10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 1266.39 247.79 0.00 570.40 818.19 0.00 2084.58

11 ST & SC Dev.

605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 90.81 180.05 23.78 147.92 351.75 0.00 442.55

12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 309.03 276.82 7.20 263.81 547.82 0.00 856.85

17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 23.87 106.73 0.01 683.76 790.50 503.06 1317.42

19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 0.73 41.23 0.00 0.00 41.23 0.00 41.96

30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 4.85 250.55 0.00 5.70 256.25 0.00 261.10

31 Handl, Tex & HC

62.91 133.52 0.00 7.00 140.52 0.00 203.43 9.44 20.03 0.00 1.05 21.08 0.00 30.51

33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 60.77 36.23 0.00 20.34 56.56 0.00 117.33

36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 3.80 55.06 0.00 373.60 428.66 0.00 432.46

38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 190.33 96.29 0.10 27.49 123.88 0.00 314.21

39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 39.78 65.48 0.00 15.47 80.95 0.00 120.73

40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 10.36 12.06 0.00 0.00 12.06 0.00 22.43

41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 6.77 144.13 0.00 150.26 294.39 0.00 301.16

TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 2028.93 1670.56 31.13 2260.63 3962.32 503.06 6494.31

D. No.

Deptt.

GROSS BUDGET PROVISION 2nd QR.


Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 2nd Quarter i.e. from July to September, 2017

Admn. Expr.


Total Admn. Expr.



1 2 3 4 5 6 7 8 9 10 11 12

9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 12.00 138.14 0.03 0.84 139.01 0.00 151.01

10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 1266.39 247.79 0.00 570.40 818.19 0.00 2084.58

11 ST & SC Dev.

605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 90.81 180.05 23.78 147.92 351.75 0.00 442.55

12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 309.03 276.82 7.20 263.81 547.82 0.00 856.85

17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 23.87 106.73 0.01 683.76 790.50 503.06 1317.42

19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 0.73 41.23 0.00 0.00 41.23 0.00 41.96

30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 4.85 250.55 0.00 5.70 256.25 0.00 261.10

31 Handl, Tex & HC

62.91 133.52 0.00 7.00 140.52 0.00 203.43 9.44 20.03 0.00 1.05 21.08 0.00 30.51

33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 60.77 36.23 0.00 20.34 56.56 0.00 117.33

36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 3.80 55.06 0.00 373.60 428.66 0.00 432.46

38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 190.33 96.29 0.10 27.49 123.88 0.00 314.21

39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 39.78 65.48 0.00 15.47 80.95 0.00 120.73

40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 10.36 12.06 0.00 0.00 12.06 0.00 22.43

41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 6.77 144.13 0.00 150.26 294.39 0.00 301.16

TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 2028.93 1670.56 31.13 2260.63 3962.32 503.06 6494.31

Note - Variations if any, in the figures shown in this document and the Budget document are due for rounding off.

Page 12

(Rs. in Crore)

D. No.

Deptt.

GROSS BUDGET PROVISION 3RD QR


Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 3rd Quarter i.e. from October to December, 2017

Admn. Expr.


Total Admn. Expr.



1 2 3 4 5 6 7 8 9 10 11 12

9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72 24.00 276.27 0.06 1.68 278.02 0.00 302.02

10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23 2532.79 495.58 0.00 1140.80 1636.38 0.00 4169.17

11 ST & SC Dev.

605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 181.61 360.10 47.56 295.84 703.49 0.00 885.11

12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 618.05 553.63 14.41 527.61 1095.65 0.00 1713.70

17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 47.73 213.45 0.02 1367.52 1580.99 1006.13 2634.85

19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 1.46 82.45 0.00 0.00 82.45 0.00 83.91

30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 9.71 501.09 0.00 11.40 512.49 0.00 522.20

31 Handl, Tex & HC

62.91 133.52 0.00 7.00 140.52 0.00 203.43 18.87 40.06 0.00 2.10 42.16 0.00 61.03

33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 121.55 72.45 0.00 40.67 113.12 0.00 234.67

36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 7.60 110.12 0.00 747.20 857.33 0.00 864.93

38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 380.66 192.57 0.21 54.98 247.75 0.00 628.42

39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 79.56 130.95 0.00 30.95 161.90 0.00 241.46

40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 20.73 24.13 0.00 0.00 24.13 0.00 44.86

41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 13.54 288.26 0.00 300.52 588.78 0.00 602.32

TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 4057.86 3341.11 62.26 4521.26 7924.63 1006.13 12988.62

D. No.

Deptt.

GROSS BUDGET PROVISION 4TH QR.



4th Quarter i.e. from January to March, 2018

Admn. Expr.


Total Admn. Expr.



1 2 3 4 5 6 7 8 9 10 11 12

9 FS&CW 80.00 920.90 0.21 5.61 926.72 0 1006.72

32.00 368.36 0.08 2.24 370.69 0.00 402.69

10 S&M Edn. 8442.62 1651.94 0.00 3802.67 5454.61 0.00 13897.23

3377.05 660.78 0.00 1521.07 2181.84 0.00 5558.89

11 ST & SC Dev.

605.38 1200.32 158.54 986.12 2344.98 0.00 2950.36 242.15 480.13 63.42 394.45 937.99 0.00 1180.14

12 H & FW 2060.17 1845.44 48.02 1758.70 3652.16 0.00 5712.33 824.07 738.18 19.21 703.48 1460.86 0.00 2284.93

17 PR 159.10 711.50 0.06 4558.41 5269.97 3353.76 8782.83 63.64 284.60 0.02 1823.36 2107.99 1341.50 3513.13

19 Industries 4.86 274.84 0.00 0.00 274.84 0.00 279.70 1.94 109.94 0.00 0.00 109.94 0.00 111.88

30 Energy 32.36 1670.30 0.00 38.00 1708.30 0.00 1740.66 12.94 668.12 0.00 15.20 683.32 0.00 696.26

31 Handl, Tex & HC

62.91 133.52 0.00 7.00 140.52 0.00 203.43 25.16 53.41 0.00 2.80 56.21 0.00 81.37

33 F & ARD 405.16 241.50 0.00 135.57 377.07 0.00 782.23 162.06 96.60 0.00 54.23 150.83 0.00 312.89

36 W & CD 25.34 367.07 0.00 2490.68 2857.75 0.00 2883.09 10.14 146.83 0.00 996.27 1143.10 0.00 1153.24

38 Higher Edn. 1268.88 641.90 0.69 183.25 825.84 0.00 2094.72 507.55 256.76 0.28 73.30 330.34 0.00 837.89

39 SD & TE 265.19 436.51 0.00 103.15 539.66 0.00 804.85 106.08 174.60 0.00 41.26 215.86 0.00 321.94

40 MSME 69.09 80.43 0.00 0.00 80.43 0.00 149.52 27.64 32.17 0.00 0.00 32.17 0.00 59.81

41 SSEPD 45.13 960.87 0.00 1001.72 1962.59 0.00 2007.72 18.05 384.35 0.00 400.69 785.04 0.00 803.09

TOTAL 13526.19 11137.04 207.52 15070.88 26415.44 3353.76 43295.39 5410.48 4454.82 83.01 6028.35 10566.18 1341.50 17318.16


Page 13

(Rs. in Crore)

D. No.

Deptt.

GROSS BUDGET PROVISION 1ST QR.



1st Quarter i.e. from April to June, 2017

Admn. Expr.

Programme Expenditure Transfers from State

Total Admn. Expr.

Programme Expenditure Transfer

from State


1 2 3 4 5 6 7 8 9 10 11 12

7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 423.73 670.63 0.00 148.75 819.38 0.00 1243.11

13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 146.29 350.39 0.00 259.42 609.81 366.98 1123.08

20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 349.22 1367.37 0.00 589.64 1957.01 0.00 2306.22

22 Forest &

Env. 463.32 200.47 10.00 73.37 283.84 0.00 747.16 115.83 50.12 2.50 18.34 70.96 0.00 186.79

23 Agriculture

& Farmers'

Emp.

764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 191.07 414.77 0.00 425.00 839.77 0.00 1030.84

28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 398.53 513.83 0.00 931.23 1445.06 0.00 1843.59

TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 1624.67 3367.10 2.50 2372.38 5741.98 366.98 7733.62

D. No.

Deptt.

GROSS BUDGET PROVISION 2nd QR.


Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 2nd Quarter i.e. from July to September, 2017

Admn. Expr.


Total Admn. Expr.


from State


1 2 3 4 5 6 7 8 9 10 11 12

7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 254.24 402.38 0.00 89.25 491.63 0.00 745.86

13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 87.77 210.23 0.00 155.65 365.89 220.19 673.85

20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 209.53 820.42 0.00 353.78 1174.20 0.00 1383.73

22 Forest &

Env.

463.32 200.47 10.00 73.37 283.84 0.00 747.16 69.50 30.07 1.50 11.01 42.58 0.00 112.07

23 Agriculture

& Farmers'

Emp.

764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 114.64 248.86 0.00 255.00 503.86 0.00 618.50

28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 239.12 308.30 0.00 558.74 867.03 0.00 1106.15

TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 974.80 2020.26 1.50 1423.43 3445.19 220.19 4640.17


Page 14

(Rs. in Crore)

D. No.

Deptt.

GROSS BUDGET PROVISION 3RD QR.


Budget Estimate, 2017-18 Quarterly Expenditure Allocation (QEA) for the 3rd Quarter i.e. from October to December, 2017

Admn. Expr.


Total Admn. Expr.


from State


1 2 3 4 5 6 7 8 9 10 11 12

7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 338.99 536.50 0.00 119.00 655.50 0.00 994.49

13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 117.03 280.31 0.00 207.54 487.85 293.58 898.46

20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 279.37 1093.90 0.00 471.71 1565.60 0.00 1844.98

22 Forest &

Env.

463.32 200.47 10.00 73.37 283.84 0.00 747.16 92.66 40.09 2.00 14.67 56.77 0.00 149.43

23 Agriculture

& Farmers'

Emp.

764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 152.85 331.82 0.00 340.00 671.82 0.00 824.67

28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 318.82 411.06 0.00 744.99 1156.05 0.00 1474.87

TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 1299.73 2693.68 2.00 1897.91 4593.58 293.58 6186.90

D. No.

Deptt.

GROSS BUDGET PROVISION 4TH QR.



4th Quarter i.e. from January to March, 2018

Admn. Expr.


Total Admn. Expr.


from State


1 2 3 4 5 6 7 8 9 10 11 12

7 Works 1694.93 2682.50 0.00 595.00 3277.50 0.00 4972.43 677.97 1073.00 0.00 238.00 1311.00 0.00 1988.97

13 H & UD 585.16 1401.55 0.00 1037.69 2439.24 1467.91 4492.31 234.06 560.62 0.00 415.08 975.70 587.16 1796.92

20 WR 1396.86 5469.48 0.00 2358.54 7828.02 0.00 9224.88 558.74 2187.79 0.00 943.42 3131.21 0.00 3689.95

22 Forest &

Env.

463.32 200.47 10.00 73.37 283.84 0.00 747.16 185.33 80.19 4.00 29.35 113.54 0.00 298.86

23 Agriculture

& Farmers'

Emp.

764.27 1659.09 0.00 1700.00 3359.09 0.00 4123.36 305.71 663.64 0.00 680.00 1343.64 0.00 1649.34

28 RD 1594.12 2055.30 0.00 3724.93 5780.23 0.00 7374.35 637.65 822.12 0.00 558.74 1380.86 0.00 2949.74

TOTAL 6498.66 13468.39 10.00 9489.53 22967.92 1467.91 30934.49 2599.46 5387.36 4.00 2864.58 8255.94 587.16 12373.80


Page 15

A N N E X U R E – I I I

Monthly Expenditure Plan for the Financial Year 2017-18.

(Budget Estimate)

(Rs. in Crore)

Month Administrative

Expenditure

Programme Expenditure

Transfers from State SSS CS CSS

April

May

June

July

August

September

October

November

December

January

February

March

Note:- SSS - State Sector Scheme, CS - Central Sector Scheme, CSS - Centrally Sponsored Scheme

Page 16


FINANCE DEPARTMENT

****

No. 14544 /F, Dt-02.05.2017 FIN-BUD3-BT-10-2014

OFFICE ORDER

Creation of awareness among the investors is necessary for protection of interest of

depositors. Besides conducting investors awareness campaign at the District level, Block

Headquarters and ULBs by organizing rallies with good posters on financial literacy can help

in creating awareness among the general public to ensure that they are not duped by

fraudulent financial establishments seeking deposits.

In view of the above objectives, Government has been pleased to declare the

following Collectors and District Magistrates as DDOs in terms of Rule-2(ix-a) of OGFR

Vol-I under Finance Department to operate the Head of Account “2052- Secretariat General

Services -00-090-Secretariat -3002-Financial Literacy & Investors Awareness Programme-

11008-Publicity” under Non-Plan with existing DDO Code and Treasury attachment:

Sl

No Designation DDO Code Treasury Attachment

Treasury

Code

1 Collector, Angul ANGREV850 District Treasury, Angul 0101

2 Collector, Balasore BLSREV850 District Treasury, Balasore 0201

3 Collector, Bargarh BGRREV850 District Treasury, Bargarh 0301

4 Collector, Bhadrak BDKREV850 District Treasury, Bhadrak 0401

5 Collector, Bolangir BLGREV850 District Treasury, Bolangir 0501

6 Collector, Boudh BDHREV850 District Treasury, Boudh 0601

7 Collector, Cuttack CTCREV850 District Treasury, Cuttack 0701

8 Collector, Deogarh DGRREV850 District Treasury, Deogarh 0801

9 Collector, Dhenkanal DKLREV850 District Treasury,

Dhenkanal 0901

10 Collector, Gajapati,

Parlakhemundi GJPREV850

District Treasury, Gajapati,

Parlakhemundi 1001

11 Collector, Ganjam,

Chhatrapur GJMREV850

District Treasury, Ganjam,

Chhatrapur 1101

12 Collector,

Jagatsinghpur JSPREV850

District Treasury,

Jagatsinghpur 1201

13 Collector, Jajpur JPRREV850 District Treasury, Jajpur 1301

14 Collector, Jharsuguda JSDREV850 District Treasury,

Jharsuguda 1401

15 Collector, Kalahandi,

Bhawanipatna KLDREV850

District Treasury,

Kalahandi, Bhawanipatna 1501

Page 17

Sl

No Designation DDO Code Treasury Attachment

Treasury

Code

16 Collector, Kendrapara KPDREV850 District Treasury,

Kendrapara 1601

17 Collector, Keonjhar KJRREV850 District Treasury,

Keonjhar 1701

18 Collector, Khurda KHDREV850 District Treasury, Khurda 1893

19 Collector, Koraput KPTREV850 District Treasury, Koraput 1901

20 Collector, Malkangiri MKGREV850 District Treasury,

Malkangiri 2001

21 Collector,

Mayurbhanj, Baripada MBJREV850

District Treasury,

Mayurbhanj, Baripada 2101

22 Collector,

Nabarangpur NRGREV850

District Treasury,

Nabarangpur 2201

23 Collector, Nayagarh NGRREV850 District Treasury,

Nayagarh 2301

24 Collector, Nuapada NPRREV850 District Treasury, Nuapada 2401

25 Collector, Phulbani PLBREV850 District Treasury, Phulbani 2501

26 Collector, Puri PRIREV850 District Treasury, Puri 2601

27 Collector, Rayagada RGDREV850 District Treasury,

Rayagada 2701

28 Collector, Sambalpur SBPREV850 District Treasury,

Sambalpur 2801

29 Collector, Subarnapur SNPREV850 District Treasury,

Subarnapur 2901

30 Collector, Sundargarh SNGREV850 District Treasury,

Sundargarh 3001



Page 18


FINANCE DEPARTMENT

***

No. 14775 /F Dated- 04.05.2017 FIN-BUD1-FRBM-0002/2016

To

All Departments of Government

All Heads of Departments

Sub:- Supply of the Odisha Fiscal Responsibility and Budget Management

(Amendment) Act,2016.

The undersigned is directed to send herewith a copy of the Odisha Fiscal

Responsibility and Budget Management (Amendment) Act, 2016 published in an

extraordinary issue of Odisha Gazette on 5th

November, 2016, the notification for

appointment of the date to come into force and the notification for fixing the limit of debt

GSDP ratio for the year 2015-16 to 2019-20 as per recommendation of the 14th

Finance

Commission for information and necessary action.

Sd/-

Deputy Secretary to Government.

Page 19

THE ODISHA FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT

(AMENDMENT) ACT, 2016

TABLE OF CONTENTS

PREAMBLE

SECTIONS

1.Short title and commencement.

2. Amendment of section 5.

Page 20

Short title and

commencement.

EXTRAORDINARY

PUBLISHED BY AUTHORTY

No. 1994, CUTTACK, MONDAY, NOVEMBER 7 , 2016 / KARTIKA 16, 1938

LAW DEPARTMENT

NOTIFICATION

The 5th

NOVEMBER, 2016

No. 11097-I – legis-8/2016/L.- The following Act of the Odisha Legislative Assembly

having been assented to by the Governor on the 3rd

November, 2016 is hereby published for

general information.

ODISHA ACT 12 OF 2016

THE ODISHA FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT

(AMENDMENT) ACT, 2016

AN ACT FURTHER TO AMEND THE ODISHA FISCAL RESPONSIBILITY AND BUDGET

MANAGEMENT ACT, 2005.

BE it enacted by the legislature of the State of Odisha in the

Sixty-seventh Year of the Republic of India as follows:-

1. (1) This Act may be called the Odisha Fiscal Responsibility

and Budget Management (Amendment) Act, 2016.

(2) It shall come into force on such date as the State Government

may, by notification, appoint.

2. In the Odisha Fiscal Responsibility and Budget Management

Act, 2005, after the second provisos to section 5, the following provisos

shall be inserted namely:-

“Provided also that for any given financial year for which the

borrowing limits are to be fixed if the debt-GSDP ratio is less than or

equal to 25 per cent in the preceding financial year, the fiscal deficit may

go up further by 0.25 per cent on the GSDP, when there is no revenue

deficit in the said year and the immediate preceding financial year:

The Odisha G a z e t t e

Amendment

of section 5. Odisha Act,

6 of 2005

Page 21

Provided also that for a given financial year for which the

borrowing limits are to be fixed if the interest payments are less than or

equal to 10 per cent of the revenue receipts in the preceding financial

year, the fiscal deficit may go up further by 0.25 per cent on the GSDP,

when there is no revenue deficit in the said year and the immediate

preceding financial year:

Provided also that if the Central Government requires the State

Government to take over the debt of any State public Sector Undertaking

or Utility in a particular financial year, the fiscal deficit limit as fixed in

this section may go up by the amount of debt taken over by the State

government in that financial year.”

By Order of the Governor

B.P ROUTRAY


Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10

OGP/SBP.,Ex.Gaz.No.1414-173+480

Page 22

EXTRAORDINARY


No 819, CUTTACK, TUESDAY, APRIL 25, 2017 / BAISAKHA 5, 1939

FINANCE DEPARTMENT

NOTIFICATION

The 19th

April, 2017

S.R.O. No. 184 / 2017 – In exercise of powers conferred by sub-section (2) of Section 1

of the Odisha Fiscal Responsibility and Budget Management (Amendment) Act, 2016

(Odisha Act 12 of 2016) the State Government do hereby appoint the 5th

November, 2016 as

the date on which the said Act shall come into force.

[NO. 13309-FIN-BUD1-FRBM-0002-2016/FIN.]


SATYAPRIYA RATH

Deputy Secretary to Government


Ex.Gaz.No.147-173+400


Page 23

EXTRAORDINARY


No. 820, CUTTACK, TUESDAY, APRIL 25, 2017 / BAISAKHA 5, 1939

FINANCE DEPARTMENT

NOTIFICATION

The 19th

April, 2017

S.R.O. No. 185 / 2017 -- In pursuance of the clause (h) of section 5 of the Odisha

Fiscal Responsibility and Budget Management Act, 2005 (Odisha Act 6 of 2005) and

pursuant to the recommendation of the Fourteenth Finance Commission at para-14.64 (i) of

their report, the State Government do hereby fix the limit of debt GSDP ratio for the years

2015-16 to 2019-20 as “less than or equal to twenty-five percent”.

[NO. 13312-FIN-BUD1-FRBM-0002/2016/FIN.]


SATYAPRIYA RATH



Ex.Gaz.No.148-173+400


Page 24


FINANCE DEPARTMENT

***

No.___14873___________/F Dt.-04.05.2017 FIN-BUD2-MISC-0006-2016

From

Shri T.K. Pandey, IAS


To

The Commissioner, Commercial Taxes, Odisha, Cuttack/

The Director of Treasuries & Inspection, Odisha/

The Director, Institutional Finance, Odisha/

The Director, Small Savings, Odisha/

The Director, Local Fund Audit, Odisha/

The Director, MDRAFM, Odisha/

The Controller of Accounts, Odisha/

Sub: Dissemination of information on various citizen centric schemes and State

Government initiatives of Finance Department through social media.

Sir,

I am directed to say that; social media has become a very important tool for

dissemination of information on various citizen centric schemes and State Government

initiatives. Various organizations including Government Departments are frequently using

social media for faster communication of information to public. With the objective of pro-

active dissemination of information on citizen centric schemes and State Government

initiatives, it has been decided to open a “Facebook” and “Twitter” account for Finance

Department in the following names.

(i) Facebook Account

Page Name : Finance Department, Odisha

URL : https://www.facebook.com/FdOdisha

Search key word : @FdOdisha

(ii) Twitter Account:

Page Name : Finance Department

URL : https://twitter.com/FdOdisha

Search key word : @FdOdisha

2. The “Facebook” and “Twitter” accounts of the Department would be used for posting

information as well as photographs/ video clippings on citizen centric schemes and State

Government initiatives pertaining to all branches of Finance Department and all Directorates

under Finance Department. The content of the post along-with photographs/ video clippings

are to be finalized by the respective branches of Finance Department and the Directorates by

taking approval of the competent authority and send the same by e-mail to

https://www.facebook.com/FdOdisha

https://twitter.com/FdOdisha

Page 25

[email protected] from a designated e-mail account of the branch of Finance

Department/ the Directorate. The information received in the mail account would be posted in

the “Facebook” and “Twitter” accounts of Finance Department by the Facebook/Twitter Cell

of the Department. Any relevant comment to the posts of Finance Department in “Facebook”

and “Twitter” accounts would be communicated to the concerned branch of Finance

Department / the Directorate under Finance Department by mail to the dedicated e-mail

account for further action.

3. The “Facebook” and “Twitter” accounts of the Department would also be used for

following Twitter feeds and face book page of Hon'ble Chief Minister and take suo motto

follow up action on complaints / feedbacks received pertaining to Finance Department. The

Facebook/Twitter Cell of the Department would send the comment to the Twitter feeds and

face book posts of Hon'ble Chief Minister relevant to Finance Department to the concerned

branch of Finance Department / the Directorate under Finance Department by mail to the

dedicated e-mail account for necessary follow up action.

4. The Facebook/Twitter Cell of Finance Department would function in Budget-II

Branch. The Cell would be headed by the Joint Secretary/ Deputy Secretary in charge of

Budget-II Branch, who would be supported by one Under Secretary and 2-3 Assistant

Sections Officers (ASOs) pooled from different branches. The Joint Secretary/ Deputy

Secretary in charge of Budget-II Branch who would be the “Nodal Officer” for management

of the “Facebook” and “Twitter” accounts of the Department.

5. All the branches of Finance Department and the Directorates under the Department

are requested to communicate an e-mail ID for all communication related to “Facebook” and

“Twitter” with the Facebook/Twitter Cell of Finance Department. They are further requested

to identify important events/ State Government initiatives pertaining to their Branch/

Directorate for posting in the “Facebook” and “Twitter” accounts of the Department and send

the content along-with photographs/ video clippings to the Facebook/Twitter Cell of Finance

Department by e-mail for posting.

Yours faithfully,

Sd/-


mailto:[email protected]

Page 26


FINANCE DEPARTMENT

*****

No. 18350________ /F., Dt.- 12th

June, 2017

FIN-BUD2-BT-0007-2017

From

Shri Tuhun Kanta Pandey, I.A.S.,


To

Additional Chief Secretaries/

Principal Secretaries/

Commissioner-cum-Secretaries/

Secretaries/Special Secretaries to Govt.

All Heads of Departments.

Sub: Verification and Reconciliation of Departmental receipt and expenditure figures for

2017-18 with those of Accountant General (A & E), Odisha.

Sir/ Madam,

I am directed to say that, monthly verification and reconciliation of Departmental

figures with Principal Accountant General (A&E) relating to receipts and payments in the

Consolidated Fund of the State Government is necessary to watch the trend of receipts as

well as payments and avoid misclassification of receipts and expenditure which results in

incorrect reporting of receipts and expenditure.

2. (i) Further, the expenditure incurred under a particular scheme is required to be

reconciled/verified with the Principal Accountant General (A&E), Odisha for issue of

Audit Certificate by the Accountant General (G&SSA and E&RSA), Odisha. Without

such Audit Certificate, Government of India and External Funding Agencies will not

allow reimbursement of expenditure. It is, therefore, necessary that Controlling

Officers/Heads of the Departments should reconcile the accounts with Accountant

General (A&E), Odisha on monthly basis as per schedule.

(ii) During the year 2016-17, the dates fixed by Principal Accountant General

(A&E), Odisha for verification/ reconciliation of expenditure for different

months were communicated to the Controlling Officers/ Heads of Departments

in Finance Department Circular No.23871/F., dated 31.08.2016 and despite

repeated request, some of the Controlling Officers/ HODs did not ensure

verification/ reconciliation for which concern was expressed by the Accountant

General (A&E), Odisha.

3. The Controlling Officers are required to reconcile their receipts and

expenditure with that of the Principal Accountant General (A&E), Odisha as per Rule-

25 and Rule-319 (vi) of O.G.F.R. Volume-I. The online reconciliation facility has been

made available in the Treasury Portal. In this facility, the expenditure and receipt data

Page 27

compiled in the VLC system of Principal Accountant General (A&E), Odisha is being

uploaded into the Treasury Portal through the Principal Accountant General (A&E), Odisha

interface in the IFMS. The data pertaining to expenditure and receipts generated from the

VLC system is becoming the basis of reconciliation of accounts between the Controlling

Officer & Principal Accountant General (A&E), Odisha. However, it will take some time

for the receipt reconciliation module to be fully functional. Till such time, the receipt

reconciliation can be carried out through communication of suggestion for change or

correction to the O/o Principal Accountant general (A&E), Odisha manually.

4. The Controlling Officers‟ reconciliation functionality in the Treasury Portal is

carried out in two separate stages: At the first instance, this functionality provides facility

for correction of accounts between the Drawing & Disbursing Officer and the Treasury/Sub-

Treasuries before the submission of monthly accounts to Principal Accountant General

(A&E), Odisha. In the second stage, the receipt and expenditure reports compiled by the

Principal Accountant General (A&E), Odisha are made available to the Controlling Officers

in the Treasury Portal.

5. The DDO-wise break up of expenditure/receipt details in the Treasuries are provided

to each Controlling Officers against the respective Chart of Accounts both in the consolidated

manner and also in details, challan/voucher–wise for identification and settlement of the

discrepant items of receipts and expenditure.

6. Further, the Treasury/Sub-Treasury Officers are required to ensure that the DDOs

under their jurisdiction should verify and submit the proposal for correction of accounts, if

any, in the online reconciliation module prior to finalization of Treasury accounts. For the

purpose of the accounting classification of all vouchers passed for payment at the Treasury

level will be made available to the DDO in the online reconciliation functionality. If there is

any misclassification in booking of the receipt/expenditure at the Treasury level or otherwise,

the DDO shall send a proposal for correction of accounts to the Treasury Officer/Sub-

Treasury Officer before closure of monthly accounts i.e. before 3rd

day of the subsequent

month. The proposal received from the DDO will be examined by the Treasury and

necessary correction may be made in the accounts. The effective use of this functionality will

substantially reduce the possibility of mis-classification at the level of Accountant General

(A&E), Odisha as they are importing data from IFMS and the burden of monthly accounting

reconciliation for the Controlling Officers. The COs may impress upon DDOs under their

control to ensure that the head classification booked by the treasuries are correct.

7. After submission of Treasury accounts, the proposal for correction has to be

submitted by the DDO to their respective Treasuries who shall forward it to the Principal

Accountant General (A&E), Odisha for acceptance. On receipt of approval from the Principal

Accountant General (A&E), Odisha, Treasury Accounts will be revised by the Treasury

Officer. Treasury will not accept any proposal of DDO relating to budgeted heads after sub

mission of accounts to AG.

Page 28

Secondly, if any correction of account is made through the process of reconciliation

between the Controlling Officer and the Principal Accountant General (A&E), Odisha, the

same will also be reflected in the Treasury Accounts and shall be communicated to the DDO.

The DDO/Controlling Officer shall verify the same from the reports available and update

their records accordingly.

8. The Controlling Officers are required to cause verification of the month-wise payment

& receipt details in the Controlling Officers reconciliation functionality of Treasury Portal

and indicate the discrepant items and suggests corrections/ transfer entry online to the

Principal Accountant General (A&E), Odisha, or their acceptance of the accounts as

compiled in the VLC system. In case of any discrepancy, the Controlling Officers are

required to mention the details and suggest the appropriate Chart of Account in which the

expenditure/receipt should be booked. In case where the Controlling Officer has no

knowledge as to where the receipt or expenditure would be booked, it should mark the

reported figure as not related to them and may also record his/her specific observation, in the

remark field.

9. On receipt of the online request from the Controlling Officer, the Principal

Accountant General (A&E), Odisha shall examine each such suggestion for

rectification/transfer entry and carry out the adjustment on the basis of vouchers /challan

and also the data available at their end. If the suggestion is accepted, then the Principal

Accountant General (A&E), Odisha will instruct the Treasuries to rectify the accounts

wherever required within a defined time frame which is to be given effect to through the

Treasury Portal. On acceptance of the request of the Controlling Officer by the Principal

Accountant General (A&E), Odisha, the Treasury accounts should be revised in the Treasury

Portal. The Treasury Officers are required to submit revised account as per the prescribed

procedure. The Principal Accountant General (A&E), Odisha will download the revised

electronic accounts into the VLC after submission of system generated revised Treasury

Accounts by the Treasury Officer.

10. Where the Principal Accountant General (A&E), Odisha does not agree to the

suggestion of the Controlling Officer the request may be rejected with reasons or suggestion.

The Controlling Officer in such a case can either accept the suggestion of Principal

Accountant General (A&E), Odisha leading to confirmation of provisional account or may

send back to Principal Accountant General (A&E), Odisha with a request to reconsider its

decision. It may also suggest a fresh Chart of Account along with the request for

reconsideration. Subsequently, the Principal Accountant General (A&E), Odisha will indicate

the appropriate head of account for classifying the receipt and expenditure and intimate the

Controlling Officers in writing the reasons for non- acceptance.

11. The reconciliation can be taken up by the officials of the Controlling Officers by

using their own User ID & Password subsequently for the remaining part of the financial year

as per the programme schedule. In case of failure on the part of the officials of the

Controlling Officer to reconcile the expenditure in time, a system generated mail will be

Page 29

provided to the Administrative Department, Finance Department & Principal

Accountant General (A&E), Odisha.

12. Office of the Principal Accountant General (A&E), Odisha has fixed the following

deadline for monthly verification/reconciliation of expenditures during the year 2017-18 in

their letter No. VLC (B&R)/Recon. 2016-17/03 dated 22.05.2017.

Month of Account Uploading of Data in

iFMS

Cut-off date for receipt of alteration

proposal / acceptance letter

April, 2017 10.06.2017 25.06.2017

May, 2017 30.06.2017 14.07.2017

June,2017 28.07.2017 14.08.2017

July, 2017 31.08.2017 15.09.2017

August, 2017 28.09.2017 13.10.2017

September, 2017 31.10.2017 14.11.2017

October, 2017 30.11.2017 12.12.2017

November, 2017 29.12.2017 12.01.2018

December. 2017 31.01.2018 13.02.2018

January, 2018 28.02.2018 14.03.2018

February, 2018 30.03.2018 13.04.2018

March, 2018 18.05.2018 29.05.2018

13. The reconciliation of the receipt can be made by the Controlling Officer after

downloading the report on receipts from the Treasury portal. The suggestion for correction

can be made manually in the usual process till the software development in respect of such

reconciliation is complete. The time schedule prescribed for reconciliation of expenditure is

also to be followed in case of receipts. A list containing the names of the Controlling

Officers responsible for reconciliation of various kinds of receipts is enclosed in the

Annexure-I which is indicative.

14. It has been categorically stated by the Principal Accountant General (A&E),

Odisha that reconciliation of receipt and expenditure figures beyond the above time

schedule shall not be entertained and the figures booked by Principal Accountant

General‟s office will be treated as final and will be reflected in the Finance and

Appropriation Accounts for the year 2017-18.

15. I would, therefore, request you to kindly issue necessary instructions to the

Controlling Officers for causing online reconciliation of Departmental expenditure

figures and also carry out verification of departmental receipts by the prescribed

timeframe.

Yours faithfully,

Sd/-


Page 30

Annexure-I

Major Head of Receipts Controlling Officers

0028 Other Taxes on Income and

Expenditure-Tax on Professions

Commissioner of Commercial Taxes,

Odisha

0029 Land Revenue Secretary, Board of Revenue

0030 Stamp Duty & Registration Fees Inspector General, Registration (IGR)

0039 State Excise State Excise Commissioner

0040 Taxes on Sales, Trade Etc.- Sales Tax,

VAT & CST


Odisha

0041 Taxes on Vehicles Transport Commissioner

0042 Taxes on Goods and Passengers- Entry

Tax


Odisha

0043 Taxes and Duties on Electricity Principal Chief Electrical Inspector

0045 Other Taxes and Duties on

Commodities and Services-


Odisha/ Principal Chief Conservator of

Forests

0047 Other Fiscal Services Director Small Savings/ Dy. Examiner-

cum- Dy. Secretary (LFA)

0049 Interest Receipts Cooperation/Industries Deptt. and other

Departments in which loans & advances

have

0050 Dividends & Profits Administrative Departments under which

the PSUs, Statutory Corporations &

Cooperatives

0051 Public Service Commission OPSC, OSSC, Subordinate Staff Selection

Commission

0055 Police Director General of Police

0056 Jails Inspector General of Prisons

0058 Stationery & Print. Director, Printing & Stationary &

Publication

0059 Public Works Works, H & UD, R.D Departments &

Heads of Departments of these

Departments

0070 Other Administrative Services Administrative Tribunal/ Chairman

Administrative Tribunal

Page 31


0071 Contribution & Recovery- Towards

Pension/ Leave Salary

Finance Department

0075 Miscellaneous General Services Principal Chief Conservator of Forests

(PCCF), Odisha / Administrative

Departments

0202 Education, Sports, Art and Culture Director, Mass Edn./ Elementary Edn./

Secondary Edn/ Higher Edn./Vocational

Edn./ Technical Edn. & Training/ Sports

& Youth Services/ Culture

0210 Medical and Public Health Director Health Services/ Director,

Medical Edn & Training/ Director,

Employees State Insurance

0211 Family Welfare Director, Family Welfare/ Director,

Employees State Insurance

0215 Water supply and Sanitation Chief Engineer, Rural Water Supply &

Sanitation (RWSS)/ Chief Engineer,

Public Health

0216 Housing Chief Engineer, Rural Works, Roads &

Building, Public Health/ Director,

Housing/ Rent Officer, General

Administration Deptt.

0217 Urban Development Director, Municipal Administration

0220 Information and Publicity Director, Information & Public Relation

0230 Labour and employment Labour Commissioner / Director Factories

& Boilers

0235 Social Security and Welfare Women & Child Welfare Department

0250 Other Social Services Women &Child Welfare Department

0401 Crop Husbandry. Director of Agriculture & Food

Production/ Director, Horticulture/

Director of Soil Conservation

0403 Animal Husbandry Director, AH & VS, Odisha

0404 Dairy Development Director, AH &VS, Odisha

0405 Fisheries Director, Fisheries, Odisha

0406 Forestry & Wild Life. Principal Chief Conservator of Forests

(PCCF), Odisha/ PCCF (KL)/ (WL)

0408 Food Storage and Warehousing Director, Agricultural Marketing/ F. S. &

C.W Department

0415 Agricultural Research and Education Agriculture Department

0425 Co-operation Co-operation Department/ Registrar of

Co-operative Societies (RCS), Odisha

0435 Other Agricultural Programmes Agriculture Department

Page 32


0506 Land Reforms Revenue & Disaster Management

Department/ Board of Revenue/ RDCs

0515 Other Rural Development Panchayati Raj Department

0700 Major Irrigation (a) Industrial Water Rate-E.I.C., Water

Resources and Chief Engineers of W.R

Department

(b) Irrigation Water Rate- Board of

Revenue and RDCs

0801 Power Energy Department / P.C.E.I & E.I.C.,

Electricity

0810 Non Con. Energy Science & Technology Department

0851 Village and Small Ind. Industries Department/ MSME

Department

0852 Industries Director, Industries

0853 Mining Revenue Director of Mines

1051 Ports and Light Director, Inland Water Transport

1053 Civil Aviation Director, Civil Aviation, Odisha

1054 Roads and Bridges Works Department/ H & UD Department/

R.D. Departments & Chief Engineers of

Heads of Departments

1055 Road Transport Transport Department

1056 Inland Water Transp. Director of Ports & Inland Water

Transport

1425 Other Scientific Science & Technology Department

1452 Tourism Tourism Department

1456 Civil Supplies Food Supply & Consumer Welfare

Department

1475 Other Gen. Eco. Service Food Supply & Consumer Welfare

Department

Page 33


FINANCE DEPARTMENT

*****

No. 20715_______ /F., Dt.-11.07.2017 FIN-BUD1-CAG-0002/2017

From

Shri Tuhin Kanta Pandey, I.A.S.,


To




Secretaries/Special Secretaries to Government

Sub: Guidelines on Financial Limits to be observed in determining cases relating to New

Service or Scheme and procedure for incurring expenditure for such services or

schemes.

Sir/ Madam,

I am directed to say that vote of Legislature or pending that advance from

Contingency Fund is required to be obtained before expenditure can be incurred on a “New

Service”. The expression „New Service‟ is mentioned in Article 205 of the Constitution of

India, but the Constitution does not define the expression „New Service‟. Expenditure on

„New Service‟ not contemplated in the budget of that year, cannot be incurred in any

financial year, except after obtaining a supplementary grant or appropriation or an advance

from the Contingency Fund of the State. Detailed procedure for making provisions of funds

for the New Services/Schemes in Annual Budget and Supplementary Statement of

Expenditure is laid down in the Odisha Budget Manual, 1963.

2. The primary test of “newness” of a service is whether or not the Legislative Assembly

has voted expenditure of a similar nature in past year, if not, it is a “new form of service”. As

per the Rule-29 of Odisha Budget Manual, 1963, New Service or Scheme means new form of

a service or scheme which is contemplated newly for the first time and is taken up after the

sanction of the Legislature is obtained either through a new Demand Schedule or a

Supplementary Demand Schedule. It is specifically laid down in Rule 43 that the expenditure

for a particular item will constitute a “new service” if it is not contemplated in the sanctioned

Budget of the year and it should not be incurred without the specific vote of the Assembly.

3. Rule 148 of Odisha Budget Manual, 1963 provides that when new expenditure is

proposed for which money is likely to be found by re-appropriation, but for which, owing to

its being a new service not contemplated by the Budget, a supplementary vote is necessary

Page 34

under paragraph-5 of Appendix VIII of Odisha Budget Manual, 1963, the approval of the

Legislative Assembly will be taken by means of a token demand, re-appropriation being

subsequently sanctioned.

4. Further, Paragraph-6 of Appendix VIII of Odisha Budget Manual, 1963 provides that,

if a New Service / Scheme not contemplated by the Budget is required to be introduced

during the course of the year, a supplementary or a token demand is to be put before the

Legislative Assembly before the expenditure is authorized. However, if the scheme is

considered urgent and unforeseen and its execution cannot wait till the vote of the

Legislature, advance can be obtained from the Contingency Fund to be recouped later by

supplementary demand.

5. It has been brought to the notice of Finance Department by various Audit Reports of

the C&AG that these statutory instructions are not adhered to by the Administrative

Departments while dealing with the New Schemes. It is also noticed that in certain cases,

expenditure on New Service/ Scheme are incurred through re-appropriation irrespective of

any Financial Limits. Hence, there is a need to lay down Financial Limits to be observed in

determining the cases relating to New Service/ Scheme for re-appropriation of funds, beyond

which, approval of Legislature is necessary for incurring expenditure from Consolidated

Fund of the State.

6. Definition of the terms New Service/ Scheme and its application:

(i) „New Service‟: As appearing in article 205(a) of the Constitution of India, this has

been held as referring to expenditure arising out of a new policy decision, not brought to the

notice of Legislation earlier, including a new activity or a new form of investment.

(ii) While using these terms and applying the financial limits, it needs to be noted that no

expenditure can be incurred from the Consolidated Fund of the State on a New Service/

Scheme without prior approval of Legislature through supplementary demands for grants.

Further, the determination of these financial limits will be with reference to Primary Unit of

Appropriation at detailed head or object head as the case may be.

(iii) Where in an emergent case of New Service/ Scheme, it is not possible to wait for

prior approval of Legislation, advance from the Contingency Fund of the State can be drawn

upon for meeting the expenditure pending its authorisation by Legislature. Recourse to this

arrangement should normally be taken only when Assembly is not in session. Such advances

are required to be recouped to the Fund by obtaining a Supplementary Grant. Recourse to

Contingency Fund of the State should be taken only in cases of extreme urgency.

(iv) Considering the nature of upgradation of various existing services and taking up of a

new service, financial limits are fixed for determining cases relating to New Service/ Scheme

is placed at Annexure.

Page 35

7. Checks to be observed by the Departments:

(i) By Budget Units: A specific certificate should be recorded in each case involving

augmentation of sanctioned provision on receipt of related proposals, to the effect that the

proposed augmentation attracts/does not attract financial limits of New Service/ Scheme.

(ii) By Controlling Officers: Each expenditure sanction to be examined by Controlling

Officers from the New Service/ Scheme angle keeping in view the financial limits indicated

in the Annexure.

(iii) Where any doubt arises about the application of financial limits of New Service/

Scheme, the Controlling Officer would seek decision of the Administrative Department.

8. Circumstances for obtaining Supplementary grants for expenditure qualifying as

New Service/ Scheme and the procedure thereof are as follows:

(i) If sufficient savings are available within the same section of the relevant grants for

meeting additional expenditure to the extent mentioned in column 2 of the annexure, re-

appropriation can be made,

(ii) In cases where the financial limits of New Service/ Scheme are attracted, approval of

Legislative Assembly may be obtained for incurring such expenditure through supplementary

demands for grants. Mere depiction of augmented provisions in the Revised Estimates

included in the Demands for Grants will not be adequate to meet the requirement to incur

expenditure.

(iii) The provisions in the „Vote on Account‟ are not intended to be used for expenditure

on any New Service/ Scheme. In cases of urgency, expenditure on a New Service during

Vote on Account period can, therefore, be incurred only by obtaining an advance from the

Contingency Fund. Such advances will be recouped to the Contingency Fund through a

Supplementary Appropriation.

9. Exceptions:

(i) Having regard to the volume and nature of Government transactions, it is not possible

to list out all such cases which are not attracted by New Service/ Scheme limits. Broadly,

however, expenditure on normal activities of Government (such as normal administrative

expenditure - including that resulting from re-organization of Departments, holding of

conferences, seminars, exhibitions, surveys, feasibility studies, etc., expenditure related to

natural calamities, contributions to agencies and fulfillment of Government guarantee on its

invocation) are not attracted by the limits of New Service/ Scheme.

(ii) Transfers to Local Bodies are also exempt from these limits provided the scheme is

not new.

(iii) Further, these limits are applicable only to expenditure which is subject to Vote of

Legislature.

Page 36

10. Doubtful cases:

In case of disagreement between the DDOs, Controlling Officers and Administrative

Departments, the Department may send a self-contained communication to the Budget

Branch, Finance Department bringing out the specific point of doubt incorporating their

Financial Adviser‟s views thereon. The decision taken by the Budget Branch of Finance

Department in the matter will be final.

All the Administrative Departments are to strictly adhere to the provisions of Odisha

Budget Manual, 1963 and observe the financial limits indicated at Annexure while incurring

expenditure on New Service/ Scheme. Expenditure for the New Services / Schemes requiring

Legislative authorization should be made only against provisions specifically made in Budget

either by way of substantive or token provision for subsequent flow of funds by way of

Supplementary Demand placing before the Legislative Assembly for authorisation or re-

appropriation. In case the New Service/ Scheme is considered urgent and unforeseen and its

execution cannot wait till the vote of the Legislature, advance can be obtained from the

Contingency Fund to be recouped later by supplementary demand.

Yours faithfully,

Sd/-


Page 37

ANNEXURE

FINANCIAL LIMITS TO BE OBSERVED DETERMINING CASES RELATING TO

NEW SERVICE/ SCHEME

Nature of Transaction

Limits upto which

expenditure can be met by

re-appropriation of

savings in a Grant

Limits beyond which prior

approval of Legislative

Assembly is required for

expenditure from the

Consolidated Fund

1 2 3

I. CAPITAL EXPENDITURE

A. Departmental Establishment

(i) Setting up a new

Organisation, or taking up a

new activity by an existing

Organisation.

--- All cases

(ii) Additional Investment in

an existing organisation

Above Rs.2.50 crore but not

exceeding Rs.5 crore.

Above Rs. 5 crore

B. Public Sector Companies/Corporations

(i) Setting up of a new

Company or splitting up of an

existing Company, or

amalgamation of two or more

Companies, or taking up a

new activity by an existing

Company

---

All cases

(ii) Additional investment in/

loans to an existing company

a) Where there is no

Budget Provision --- All cases

b) Where Budget

Provision exists for

investment and / or loans Paid

up capital of the Company

(i) Upto Rs.50 crore 20% of appropriation

already voted or Rs.10

crore, whichever is less

Above 20% of appropriation

already voted or

Page 38

Nature of Transaction

Limits upto which

expenditure can be met by

re-appropriation of

savings in a Grant

Limits beyond which prior

approval of Legislative

Assembly is required for

expenditure from the

Consolidated Fund

1 2 3

(ii) Above Rs.50 crore 20% of appropriation

already voted or Rs.20

crore, whichever is less

Rs.10 crore, whichever is less.

Above 20% of appropriation

already voted or Rs.20 crore,

whichever is less.

C. All bodies or authorities within the administrative control/management of State

Government or substantially financed by the State Government.

Loans Upto 10% of the

appropriation already voted

or Rs.10 crore, whichever is

less

More than 10% over the


by Legislative Assembly or

Rs.10 crore. whichever is less

D. Expenditure on new Works

Land, Buildings and/or

Machinery

Above Rs.50 lakhs but not

exceeding Rs. 2.5 crore or

not exceeding 10% of the

appropriation already voted,

whichever is less.

Above Rs.2.5 crore or above

10% of the appropriation

already voted.

II REVENUE EXPENDITURE

E. Grants-in-aid

Grants-in-aid to any Body or

Authority --- All cases

F. Subsidies

(i) New Cases – c

(ii) Enhancement or provision

in the existing appropriation

Upto 10% of the

appropriation already

approved by the Legislature

or Rs.10 crore, whichever is

less.

More than 10% of the


by Legislature or Rs.10 crore,

whichever is less.

G. Other Revenue Expenditure

Payments against cess

collections --

All cases

New Commissions or

Committees of Enquiry

– All cases

Page 39

Urgent


FINANCE DEPARTMENT

***

No. 22460 /F, Dt.28.07.2017

FIN-PUIF-IF-0003/2016

From

Shri R. Balakrishnan, IAS,

Development Commissioner-cum-A.C.S. to Govt.

To

The Additional Chief Secretaries/



Secretaries to Government/

Sub: Selection of Banks for handling business and deposits of State Public Sector

Undertakings (SPSUs) and State Level Autonomous Societies (SLASs) for the

Year 2017-18.

Sir,

I am directed to say that the parameters for empanelment of Banks for handling

business of SPSUs and SLASs for the year 2017-18 have been revised in consultation with

the Convener, SLBC and Reserve Bank of India.

2. Based on the information received from SLBC and the revised criteria, the score card

of the banks have been prepared and placed in the Annexure. Eight core parameters viz.

CD ratio, agriculture & allied sector advance, MSME advance including MUDRA,

branch opening in unbanked GPs (with 15% weightage each), SHG linkage, Rural

Banking Network, appointment of BC/CSP in unbanked GPs and Incremental credit

deployed within the State (with 10% weightage each) have been adopted for

preparation of the score card.

3. According to the revised criteria for the year, 2017-18, the minimum eligibility score

is kept at 40% since 2016-17 was not a normal year for the banking sector. However, the

minimum eligibility score will be reviewed after the end of the first half year and in the next

financial year the minimum eligibility score would be raised to 60%.

4. However, the State Cooperative Bank, Odisha Gramya Bank and Utkal Gramya Bank

are made eligible for handling Business and Deposits of State Public Sector Undertakings

(SPSU) and State Level Autonomous Societies (SLAS) as these banks substantially

contribute to agricultural advances and the State Government have a share in the holdings of

these banks.

Page 40

5. Accordingly, following banks have been selected for handling Business & Deposits : -

1 ICICI Bank 14 HDFC Bank

2 State Bank of India 15 Indian Bank

3 Canara Bank 16 Bandhan Bank

4 Axis Bank Ltd 17 Andhra Bank

5 Indian Overseas Bank 18 DCB Bank Ltd

6 IDBI Bank 19 Oriental Bank of Commerce

7 Allahabad Bank 20 IndusInd Bank

8 Punjab National Bank 21 Bank of Baroda

9 Union Bank of India 22 Syndicate Bank

10 Bank of India RRBs & OSCB

11 United Bank of India 1 Utkal Gramya Bank

12 Central Bank of India 2 Odisha Gramya Bank

13 UCO Bank 3 State Cooperative Bank

6. In order to curb unhealthy competition among banks in frequent shifting of deposits

from one bank to another which has a distortionary effect on their lending and other

operations, it is further stipulated that any agency operating at the District and Sub-District

level will obtain the approval of the Collector of the District and furnish cogent reasons for

moving their deposits from one bank to another. State level agencies would be required to

obtain the approval of their Governing Body/Board of Directors as the case may be for

moving their deposits from one bank to another.

7. Accounts of any agency with a bank not eligible to handle business and deposits of

SPSUs and SLASs in 2017-18 will have to be moved to eligible banks as per the list

circulated herewith.

8. Administrative Departments are requested to advise the PSUs/ULBs/Development

Authorities and other Statutory Bodies under their administrative control to select their

bankers from the above list of eligible banks.

9. In addition to the banks empanelled as per the eligibility criteria above, any bank

which opens the first Brick and Mortar bank branch in an unbanked Gram Panchayat, will be

eligible to handle the Government funds of the Gram Panchayat. As such, all the Gram

Panchayats in the State will park all their Government funds in the first bank branch to be

opened within that G.P. irrespective of the fact whether that bank is eligible to handle

deposits of SPSUs/SLASs as per the prescribed parameters or not.

Page 41

10. The State Government reserves the right to remove from the panel any bank at any

time in the following circumstances.

(a) In case the statistics submitted by the bank is found to be incorrect.

(b) If the bank fails to submit any report, statement or satisfactory reply to any query

` within such time period as set by the State Government.

(c) In case of proven evidence of poor customer service.

Yours faithfully,

Sd/-

Development Commissioner-cum-A.C.S. to Govt.

Page 42

Score Card for Financial Year 2017-18

Sl. No. BANKS

CD

Rat

io

Sco

re w

ith

15%

wei

gh

t

Ag

ricu

ltu

re &

Alli

ed s

ecto

r

Ad

van

ce (

As

% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

MS

ME

Ad

van

ce in

clu

din

g

MU

DR

A (

As

% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

Bra

nch

Op

enin

g in

Un

ban

ked

GP

s (A

s %

of

Tar

get

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

1 2 3 4 5 6 7 8 9 10

1 ICICI Bank 70.94 12 84.98 15 51.47 9 8.55 2

2 State Bank of India 32.38 6 41.95 9 186.40 15 8.12 2

3 Canara Bank 60.52 12 69.18 12 106.61 15 12.50 4

4 Axis Bank Ltd 70.03 12 64.88 12 98.48 15 0.00 0

5 Indian Overseas Bank 41.22 9 85.45 15 86.26 15 1.89 2

6 IDBI Bank 45.09 9 119.59 15 79.23 12 25.00 4

7 Allahabad Bank 74.05 12 45.36 9 206.78 15 12.12 4

8 Punjab National Bank 74.44 12 34.68 6 120.60 15 4.40 2

9 Union Bank of India 34.31 6 67.56 12 119.12 15 0.00 0

10 Bank of India 50.06 9 21.50 6 46.07 9 5.11 2

11 United Bank of India 31.39 6 62.10 12 91.49 15 0.00 0

12 Central Bank of India 40.12 9 50.59 9 113.36 15 1.16 2

13 UCO Bank 36.86 6 39.62 6 77.85 12 5.22 2

14 HDFC Bank 73.67 12 118.06 15 65.75 12 24.07 4

15 Indian Bank 28.83 6 99.65 15 54.08 9 11.54 4

16 Bandhan Bank 134.93 15 695.19 15 597.92 15 0.00 0

17 Andhra Bank 26.69 6 33.00 6 47.92 9 8.62 2

18 DCB Bank Ltd 102.26 15 109.81 15 240.62 15 5.56 2

19 Oriental Bank of Commerce 46.49 9 77.55 12 89.56 15 15.00 4

20 IndusInd Bank 60.76 12 36.60 6 125.90 15 0.00 0

21 Bank of Baroda 47.17 9 6.83 0 46.49 9 13.33 4

Annexure

Page 43


Sl. No. BANKS

CD

Rat

io

Sco

re w

ith

15%

wei

gh

t

Ag

ricu

ltu

re &

Alli

ed s

ecto

r

Ad

van

ce (

As

% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

MS

ME

Ad

van

ce in

clu

din

g

MU

DR

A (

As

% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

Bra

nch

Op

enin

g in

Un

ban

ked

GP

s (A

s %

of

Tar

get

Ach

ieve

d)

Sco

re w

ith

15%

wei

gh

t

1 2 3 4 5 6 7 8 9 10

22 Syndicate Bank 20.66 6 22.63 6 101.19 15 5.33 2

23 Corporation Bank 73.83 12 24.62 6 30.66 6 14.55 4

24 Karnataka Bank Ltd. 37.02 6 105.78 15 240.93 15 0.00 0

25 Yes Bank 29.79 6 388.99 15 247.53 15 0.00 0

26 Kotak Mahindra Bank Ltd 40.18 9 51.76 9 70.97 12 0.00 0

27 Federal Bank 64.39 12 53.89 9 12.66 0 18.52 4

28 Dena Bank 52.81 9 3.16 0 7.09 0 18.52 4

29 Punjab & Sind Bank 30.88 6 12.95 0 28.83 6 0.00 0

30 Vijaya Bank 41.24 9 5.09 0 6.98 0 8.33 2

31 Bank of Maharastra 41.74 9 0.00 0 21.15 6 0.00 0

32 City Union Bank 90.96 15 0.00 0 0.00 0 0.00 0

33 Karur Vysya Bank 37.94 6 25.31 6 0.00 0 0.00 0

34 Standard Chartered Bank 23.83 6 0.00 0 0.00 0 0.00 0

35 The South Indian Bank Ltd. 21.21 6 0.00 0 0.00 0 0.00 0

36 Laxmi Vilas Bank 1.60 0 0.00 0 0.00 0 11.11 4

Banks having shareholding of State Government

1 Utkal Gramya Bank

2 Odisha Gramya Bank

3 State Cooperative Bank

Contd…

Annexure

Page 44


Sl. No. BANKS

SH

G L

inka

ge

(% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

10%

wei

gh

t

Ru

ral B

ran

ch N

etw

ork

(in

nu

mb

ers)

Sco

re w

ith

10%

wei

gh

t

Ap

po

inti

ng

BC

/ CS

P in

Un

ban

ked

GP

s (%

of

the

GP

s al

loca

ted

to

the

ban

k

Sco

re w

ith

10%

wei

gh

t

Incr

emen

tal c

red

it d

eplo

yed

wit

hin

th

e S

tate

(D

iffe

ren

ce

bet

wee

n o

uts

tan

din

g c

red

it o

n

31st

Mar

ch, 1

7 an

d 3

1st

Mar

ch,

16)

Sco

re w

ith

10%

wei

gh

t

To

tal s

core

1 2 11 12 13 14 15 16 17 18 19

1 ICICI Bank 76.26 10 53 4 111.21 10 3253.64 10 72.0

2 State Bank of India 93.52 10 517 10 182.65 10 2865.23 10 72.0

3 Canara Bank 126.82 10 80 4 30.48 6 601.43 6 69.0

4 Axis Bank Ltd 41.26 6 50 4 73.68 10 1480.10 8 67.0

5 Indian Overseas Bank 75.96 10 70 4 99.04 10 -1455.58 0 65.0

6 IDBI Bank 1117.24 10 25 2 180.00 10 97.16 2 64.0

7 Allahabad Bank 90.97 10 37 2 105.17 10 79.41 2 64.0

8 Punjab National Bank 75.25 10 84 4 97.70 10 330.52 4 63.0

9 Union Bank of India 71.77 10 50 4 91.07 10 409.13 4 61.0

10 Bank of India 90.42 10 138 6 93.08 10 1226.78 8 60.0

11 United Bank of India 77.10 10 71 4 109.00 10 14.13 2 59.0

12 Central Bank of India 99.23 10 41 2 82.35 10 -286.28 0 57.0

13 UCO Bank 147.10 10 147 6 47.24 6 1260.89 8 56.0

14 HDFC Bank 9.50 0 47 2 8.54 0 2119.27 10 55.0

15 Indian Bank 48.18 6 44 2 115.94 10 -446.25 0 52.0

16 Bandhan Bank 0.00 0 5 2 0.00 0 159.11 2 49.0

17 Andhra Bank 68.07 8 80 4 93.40 10 272.72 4 49.0

18 DCB Bank Ltd 0.00 0 17 2 0.00 0 -44.67 0 49.0

19 Oriental Bank of Commerce 12.80 3 19 2 0.00 0 19.77 2 47.0

20 IndusInd Bank 0.00 0 5 2 13.33 3 328.47 4 42.0

21 Bank of Baroda 61.97 8 54 4 53.85 8 -11.63 0 42.0

Page 45


Sl. No. BANKS

SH

G L

inka

ge

(% o

f T

arg

et

Ach

ieve

d)

Sco

re w

ith

10%

wei

gh

t

Ru

ral B

ran

ch N

etw

ork

(in

nu

mb

ers)

Sco

re w

ith

10%

wei

gh

t

Ap

po

inti

ng

BC

/ CS

P in

Un

ban

ked

GP

s (%

of

the

GP

s al

loca

ted

to

the

ban

k

Sco

re w

ith

10%

wei

gh

t

Incr

emen

tal c

red

it d

eplo

yed

wit

hin

th

e S

tate

(D

iffe

ren

ce

bet

wee

n o

uts

tan

din

g c

red

it o

n

31st

Mar

ch, 1

7 an

d 3

1st

Mar

ch,

16)

Sco

re w

ith

10%

wei

gh

t

To

tal s

core

1 2 11 12 13 14 15 16 17 18 19

22 Syndicate Bank 53.53 8 44 2 0.00 0 153.48 2 41.0

23 Corporation Bank 38.95 6 13 2 29.79 3 -512.58 0 39.0

24 Karnataka Bank Ltd. 0.00 0 0 0 0.00 0 -336.40 0 36.0

25 Yes Bank 0.00 0 0 0 0.00 0 -408.83 0 36.0

26 Kotak Mahindra Bank Ltd 0.00 0 0 0 0.00 0 58.17 2 32.0

27 Federal Bank 13.33 3 5 2 0.00 0 96.91 2 32.0

28 Dena Bank 71.84 10 7 2 0.00 0 26.33 2 27.0

29 Punjab & Sind Bank 15.56 3 5 2 0.00 0 21.88 2 19.0

30 Vijaya Bank 29.17 3 8 2 0.00 0 134.47 2 18.0

31 Bank of Maharastra 0.00 0 0 0 0.00 0 7.40 2 17.0

32 City Union Bank 0.00 0 0 0 0.00 0 0.81 2 17.0

33 Karur Vysya Bank 0.00 0 0 0 0.00 0 17.34 2 14.0

34 Standard Chartered Bank 0.00 0 0 0 0.00 0 0.91 2 8.0

35 The South Indian Bank Ltd. 0.00 0 0 0 0.00 0 8.84 2 8.0

36 Laxmi Vilas Bank 0.00 0 2 2 0.00 0 -0.96 0 6.0

Banks having shareholding of State Government

1 Utkal Gramya Bank

2 Odisha Gramya Bank

3 State Cooperative Bank

Page 46


FINANCE DEPARTMENT

******

No 25054 /F, Dated - 28.8.2017 FIN-BUD3-PD-0026/2012

NOTIFICATION

Sub: - Amendment to the Revised General Notification No.30674/F., dated 20.07.2007.

Amendment to Para 6.1(iii)

In Para-6.1(iii) of the Revised General Notification No.30674/F., dated 20.07.2007,

the word “different” after the words “An applicant may submit more than one bid at” shall

be substituted by the words “same/different”.

All other provisions of the aforesaid Revised General Notification No-30674/F., dated

20.07.2007 shall continue to be in force and effect.

ORDER: Order that the Notification be published in the next extraordinary issue of

the Odisha Gazette.

By order of the Governor,

Sd/-


Page 47


FINANCE DEPARTMENT

***

No. 29228 /F., Dt.- 09.10.2017. FIN-BUD1-BT-0004/2017

From

Sri T.K. Pandey, IAS,

Principal Secretary to Government.

To

All Secretaries to Government

Sub: Proposals for Supplementary Statement of Expenditure for the financial

year 2017-18

Sir/Madam,

I am directed to say that Supplementary Statement of Expenditure for the financial

year 2017-18 is likely to be presented in the Odisha Legislative Assembly sometime in the

month of November, 2017. Accordingly, proposals for inclusion in the Supplementary

Statement of Expenditure are required to be submitted to Finance Department strictly in

accordance with the guidelines indicated below.

2. As per provisions of Odisha Fiscal Responsibility and Budget Management (FRBM)

Act, 2005, no additional expenditure should be incurred without corresponding resources

being firmed up or locating equivalent savings somewhere else. Hence, there is little scope

for substantive provision at the Supplementary stage unless the proposed expenditure is

backed by equal amount of additional firm resources. In view of the limit on borrowings,

there has to be greater reliance on our own resources.

3. The Annual Budget 2017-18 was formulated with an increase of about 14.3% over

2016-17 (RE). To finance this budget, own revenue was projected to grow at 13.4% and

overall revenue at 11.2%. In the meantime, the State Government has decided for payment of

salary and pension to the State Government employees and pensioners in revised scale as per

recommendations of 7th

Pay Commission. This will increase the expenditure on account of

salary and pension substantially. Besides, while formulating the Annual Budget, 2017-18, the

limit of fiscal deficit of 3.5% of GSDP was fully utilized for financing the fiscal deficit.

Accordingly, it would not be possible to make substantive provision under any unit in

absence of adequate resource back up. Hence, Supplementary Statement of Expenditure,

2017-18 is proposed to be purely an adjustment budget in which the Administrative

Departments would be allowed to augment the provision in one unit only by locating

equivalent savings in some other unit of expenditure.

Page 48

4. It is observed very often that Supplementary Provision more so Programme

Expenditure (erstwhile Plan Provision) is being made without due care and caution which

results in surrender of funds. In previous years, it is observed that the total amount

surrendered is substantial, even more than the supplementary provision in some years.

During the years 2012-13, 2013-14, 2014-15, 2015-16 and 2016-17 amount surrendered

under State Sector Schemes were Rs.2854.04 crore, Rs.1701.53 crore, Rs.10,469.65 crore,

Rs.8,170.09 crore and Rs.6,834.02 crore compared to supplementary provision of Rs.2677.21

crore, Rs.2809.85 crore, Rs.1494.82 crore, Rs.8,374.93 crore & Rs.5,150.94 crore

respectively. Such large scale surrender of Supplementary provision is adversely commented

upon by the C&AG year after year. Therefore Supplementary proposal should not be

prepared in a routine manner; but should receive personal attention of the concerned

estimating and controlling officer so that the proposals are based on actual need and

should commensurate with their actual spending capacity.

5. Upon introduction of the Cash Management System, the Administrative Departments

covered under the scheme are required to spend at least 60% of the Budget provision by

31.12.2017. Hence, proposal for substantive supplementary provision shall not be considered

to any department in which actual expenditure (not release) by the end of September, 2017 is

less than 40% of the Budget Provision.

6. Keeping in view the above stipulations, Supplementary Schedules under

Administrative Expenditure, Programme Expenditure, Disaster Response Funds and

Transfers from State may be furnished in the following cases:-

6.1 Recoupment of Advance from Odisha Contingency Fund (OCF)

Advance from Odisha Contingency Fund (OCF) sanctioned from time to time are to

be recouped in Supplementary Statement of Expenditure. In absence of recoupment, it would

not be possible to sanction further advance to meet any urgent requirement. Hence, proposals

are to be submitted for recoupment of any outstanding advance from Odisha Contingency

Fund (OCF) in the Supplementary Statement of Expenditure, 2017-18. While submitting

schedules for recoupment, the Letter No. and the date of the sanction of OCF advance and

details of head of account should be clearly indicated.

6.2 Provision for Pay and D.A.

The State Government have decided for revision of pay and pension of State

Government employees and pensioners as per ORSP Rules, 2017 issued vide SRO No-

414/2017 Dt.20.09.2017. Necessary provision has been made for the purpose in 2017-18

(BE). However, the impact of the revision and the requirement of funds need to be assessed.

If the provision made for the purpose in 2017-18 (BE) falls short of the requirement,

additional provision shall be allowed in such cases. Besides, additional provision under the

unit salary shall be allowed if the provision becomes inadequate due to filling up of posts or

otherwise. Wherever required, it should be met by locating savings from the existing

provision for re-allocation. However, provision towards differential requirement for 2nd

dose

Page 49

of DA (from July, 2017) would be made at the level of Finance Department. Administrative

Departments need not propose for any additionality on that account.

6.3 Provision of outstanding House Rent, Electricity Dues, Water Charges &

Municipal Dues.

(a) All Administrative Departments are requested to assess the current requirement of

Electricity Dues as the State Government have cleared all arrear electricity dues till

31.03.2012 with all DISCOMS through One-Time settlement. If the budget provision falls

short of the current requirement, proposal may be submitted for provision for the differential

amount. Wherever possible, equivalent savings should be located to meet the additional

requirement.

(b) All Administrative Departments and Heads of Departments are requested that the

outstanding municipal dues should be assessed properly with regard to legal provisions and

additional requirement may be provided in the Supplementary Budget, if the requirement

cannot be met out of savings located elsewhere.

(c) Similarly provision is to be made for House Rent and with justification for arrear HR

of rented office buildings.

6.4 Regularization of Advance Expenditure incurred by way of Authorization.

In some cases, Engineering Departments have been authorized (under para 3.7.1(b) of

the OPWD Code Vol.-I) to go ahead with the works and to incur expenditure in absence of

budget provision. Regularization of such expenditure should be processed indicating savings/

specific source of funding, if any, for Supplementary provision both under Administrative

Expenditure and Programme Expenditure, as the case may be.

6.5 Decretal Dues and Land Acquisition Charges.

(a) Amounts required for compliance of Court decrees in respect of Land Acquisition

Cases, which have no scope for appeal should be proposed for inclusion in the

Supplementary Budget under the “charged section”. All proposals for decretal dues should be

furnished with sufficient justification with firm decision of Government to implement the

orders of the Hon‟ble Court without going for further appeal or revision.

(b) Normal Land Acquisition charges wherever necessary for projects/ schemes should be

proposed in the “voted section” under the detailed heads meant for the project/ scheme.

6.6 Technical Supplementary:-

Requirement of fund to meet the additional requirement in needy sectors by

locating savings or for accounting adjustment without any additional cash outgo, if any,

may be proposed. For example:- transfer of provision from Revenue Account to Capital

Account or from Voted to Charged or vice-versa. Accounting adjustment in respect of

receipt of External Assistance under direct payment procedure for Externally Aided Projects

should also be done in the Supplementary Statement of Expenditure. The EAP Branch of

Page 50

Finance Department will ask the Administrative Departments to submit the proposals to P&C

Department.

6.7 Additional requirement under State Sector Schemes funded by State

Government.

Departments can propose for reallocation of provision within the existing ceiling

within the similar or same resource head and Demand. Proposals for additional provision in

one unit should be matched by equivalent savings within the similar or same resource head

and Demand. Moreover, Planning & Convergence Department will not allow any

substantive provision under any head within a demand under State Sector Schemes if

actual expenditure (not release) under these heads at the end of September, 2017 is less

than the percentage of expenditure specified for the Departments covered under Cash

Management System and less than 40% of the Budget Provision for other Departments.

6.8 Centrally Sponsored Schemes (CSS)

In case of a number of Centrally Sponsored Schemes (CSS), it is noticed that

Government of India allocation towards Central Assistance varies from the provision made

towards Central Share of the CSS in 2017-18 (B.E.). In some other cases, there has been

change in sharing pattern. In such cases, provision towards Central Share of CSS is required

to be aligned with the allocation of Central Assistance indicated by the concerned Ministry. If

the level of Central Assistance communicated by the concerned Ministry is higher than that

provided in 2017-18 (B.E.), proposal should be submitted for the additional provision in the

Supplementary Statement of Expenditure. Similarly, where there is reduction in allocation by

Government of India, there should be equivalent reduction in provision towards Central

Assistance for CSS. The State Share of the CSS should be increased or decreased

proportionately. Besides, in case some new Centrally Sponsored Schemes have been

launched by Government of India, for which provision is not made in 2017-18 (BE), proposal

is to be submitted for provision towards both Central and State Share in the Supplementary

Statement of Expenditure, 2017-18.

7. Allocation of Funds for new Building Projects and other construction works:

7.1 In the Budget Estimates for 2017-18, lump provision has been made for building

works in the Budget of user Departments for ongoing and new works. The work-wise

allocation of funds is being reflected in the Outcome Budgets of the concerned Departments

which is placed before the Departmentally Related Standing Committee. The Departments

which do not bring out Outcome Budget do not have the scope to distinguish between the

provision made for ongoing and new building works. While the expenditure for ongoing

works of these Departments can be met out of the lump provision, in respect of the new

works, token provision is to be made in the supplementary statement of expenditure

along-with the list of new work for legislative approval.

7.2 In case of other construction works being undertaken by the Engineering & Forest

Departments, if a new project is omitted from Outcome Budget, 2017-18 then a token

Page 51

provision is to be taken in the supplementary statement of expenditure against the name

of the project. If the expenditure requirement for the project cannot be met by way of

savings from other projects through reallocation, then substantive provision may be

sought for.

8. Improper Assessment of the requirement and accountability under the FRBM

Act.

All Administrative Departments should make realistic assessment of requirement for

the Supplementary Statement of Expenditure so that scarce resources can be utilized

effectively, efficiently and in a prudent manner. Sound fiscal management is, therefore, of

vital importance to Government. Further, the FRBM Act envisages that budget provision

should be made on realistic basis. Hence, it is made clear that any deviation in this regard

would attract personal liability under the provision of the FRBM Act.

9. Process for Submission of Budget Proposal

(i) The Administrative Departments will be required to submit their proposal for the

Supplementary Statement of Expenditure, 2017-18 only online. In order to facilitate

submission of budget proposals from the level of the Controlling Officer, a separate module

has been developed in IFMS platform for facilitating submission of budget proposal by

Controlling Officer to Administrative Department. Administrative Department after due

scrutiny of the consolidated budget proposal of the Controlling Officers will seamlessly

transfer to Finance Department using Online Budget Compilation System in Secretariat LAN

using URL http://onlinebudget.gov.in/BETA/.

(ii) The proposal for Administrative Expenditure, Disaster Response Funds and Transfers

from State shall be submitted by the Controlling Officer(s) to the Administrative

Department using IFMS platform. The consolidated proposal of all Controlling Officers of

an Administrative Department will be transferred from IFMS to the “Online Budget

Compilation System” seamlessly through web service. The Administrative Departments

after scrutiny of the consolidated proposal will submit the same to Finance Department

using Online Budget Compilation System in Secretariat LAN.

(iii) Similarly, Programme Expenditure proposals for the Supplementary Statement of

Expenditure, 2017-18 shall also be initiated in the budget preparation module of IFMS. The

Controlling Officers are required to submit the proposal to the Administrative Department

using IFMS platform. The Controlling Officer shall enter their Programme Expenditure

proposals using the chart of account. The existing charts of account/ schemes are linked to the

respective heads of development/ resource head. In case of entering new schemes/ chart of

account, the Controlling Officers are required to link it to the appropriate heads of

development/ resource head by selecting from the list. The proposals submitted by the

Controlling Officers are to be scrutinized by the concerned Administrative Department

and the consolidated proposal is to be submitted by the Administrative Department. The

consolidated proposal of all Controlling Officers of an Administrative Department will be

http://onlinebudget.gov.in/BETA/

Page 52

transferred from IFMS to the "Online Budget Compilation System" (BETA) seamlessly

through web service. The heads of development-wise proposal would be available to the

Planning & Convergence Department in BETA in the URL

http://onlinebudget.gov.in/BETA/. Planning & Convergence Department shall allocate ceiling

online as per heads of development. The Administrative Departments shall distribute the

ceiling online among the development sector schemes which shall be approved by Planning

& Convergence Department online. The Administrative Departments would be required to

submit the Programme Expenditure proposal in charts of account to Finance Department

using Online Budget Compilation System in Secretariat LAN using URL

http://onlinebudget.gov.in/BETA/. The Programme Expenditure proposals are also

required to be submitted only online. Proposals are no more required to be submitted in

hard file.

(iv) While submitting the proposals for Supplementary Statement of Expenditure,

2017-18, the Administrative Departments would be required to identify savings under some

units of expenditure to make provision afresh or by way of augmentation in some other units

of expenditure through re-allocation. On previous occasions it was noticed that actual

availability of funds in some units is less than the amount of savings located by the

Administrative Department from that unit at the time of taking supplementary provision. In

order to ensure availability of adequate funds equivalent to savings located, the

Administrative Departments would now be required to indicate availability of funds under a

particular unit in IFMS and block the said savings under that unit until it is utilized through

Supplementary linked surrender/ re-appropriation. If the Administrative Departments intend

to locate savings against funds allotted to the Field Offices, they would be required to first

withdraw the required amount of allotment from the Field Offices and block the amount till

provision is made in the supplementary Statement of Expenditure and then enabling

Supplementary linked surrender/ re-appropriation orders are issued by Finance Department.

IFMS will block the allocation identified as savings and not allow any further distribution/

utilization till the process of Supplementary linked surrender and re-appropriation is over.

10. Time Schedule

(i) The Administrative Departments are requested to formulate the Supplementary

proposals expeditiously in accordance with the guidelines indicated above and submit their

proposals online to Finance Department as per the time schedule given below.

(a) In case of Administrative Expenditure the proposals should be submitted online

to Finance Department latest by 25.10.2017.

(b) The Programme Expenditure proposals should be submitted to Planning and

Convergence Department by 25.10.2017. The Planning and Convergence

Department shall communicate ceiling to Administrative Departments by

01.11.2017. The Administrative Departments shall make scheme-wise

distribution of the ceiling and submit it to Planning and Convergence

Department by 03.11.2017 for concurrence.



Page 53

(c) The Programme Expenditure proposals after concurrence of Planning &

Convergence Department should be submitted to Finance Department by

08.11.2017.

(ii) The system will not allow processing of budget proposals after the due date as

mentioned above. Hence, due care should be taken to stick to the stipulated deadlines.

(iii) All Heads of the Departments and Controlling Officers are being informed. This

circular is being placed in the website of Finance Department at www.finance.odisha.gov.in/

for information of all concerned.

Yours faithfully,

Sd/-


http://www.finance.odisha.gov.in/

Page 54


FINANCE DEPARTMENT

***

No. 30159 /F, Dt-17.10.2017 FIN-BUD2-BT-0011-2017

From

Sri T. K. Pandey, I.A.S

Principal Secretary to Government To

Additional Chief Secretaries,

Forest & Environment Department/ Higher Education Department/

M.S & M.E Department

Principal Secretaries,

Agriculture Department/Cooperation Department/ Industries Department/

Transport Department/S & M.E. Deptt. / Water Resources Department

Commissioner-cum-Secretaries,

Culture Department/Energy Department/ H.T & H Department/ H & F.W

Department/H. & U. D. Department/ P.R & D.W. Department/ R. D. Department/

Sports & Y.S. Department / S.T & S.C Devt. Department / Skill Devt. & T.E.

Department/ S.S & E.P.D. Department/ W & C D and M S Department

` E.I.C-cum Secretary,

Works Department

Sub: Information Education and Communication (IEC) Activities - Release of

Advertisements in Newspapers / Periodicals. Sir,

I am directed to say that the State Government is implementing various citizen centric

and development oriented programmes for welfare of people of the State. The information on

such schemes and State Government initiatives need to be disseminated to the general public

through IEC activities in order to create awareness among the people about the programmes,

so that they can avail the desired benefit out of the schemes.

2. Keeping in view the above objectives, funds were allocated for IEC activities to

Departments associated with implementation of major flagship programmes of the State

Government under a separate Sub-Head „0708 - Information, Education and Communication‟

in the Annual Budget, 2017-18.The Department-wise provision is indicated at Annexure-„A‟.

3. It is often seen that same type of message is being published by different Departments

in different manner. Therefore, it is felt that all IEC activities need to be converged at one

place and emphasis to be given on quality and content of the message to be communicated.

Information and Public Relation (I&PR) Department being the nodal Department for various

IEC activities of the State Government will be responsible for the development

communication through various media for this budget line. Departments should, therefore,

utilize these funds in consultation with I&PR Department.

Yours faithfully,

Sd/-


Page 55


FINANCE DEPARTMENT

***

No.______30616_________/F, Dt - 23.10.2017 FIN-BUD2-BT- 0005 -2013

From

Sri T. K. Pandey, I.A.S


To



Commissioner-cum-Secretaries/ Secretaries,


Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “Pay” at the

level of Administrative Department to meet the requirements arising out of

revision of Pay under ORSP-2017 Sir,

I am directed to say that provision under the units “Pay” and “Dearness Allowance”

were made in the Budget Estimates 2017-18 considering the requirement as per pre-revised

scale of pay. Consequent upon revision of Pay under the Odisha Revised Scale of Pay

(ORSP) Rules, 2017, the requirement under the unit “Pay” would increase and that of

“Dearness Allowance” would reduce.

2. Accordingly, the provision made under the unit “Pay” in different establishments

would become inadequate while savings will appear under the unit “Dearness Allowance”.

Hence, for drawal of revised pay of employees as per ORSP Rules, 2017, there would be

need for re-allocation of funds between the units “Pay” and “Dearness Allowance” in all

establishments.

3. In order to facilitate drawal of pay in the Revised Scale of Pay, the Administrative

Departments are now authorised to re-appropriate funds from the unit “Dearness Allowance”

to the unit “Pay” as per requirement in different establishments without referring to Finance

Department in relaxation to provisions under Rule-9(viii) of Delegation of Financial Power

Rules (DFPR), 1978. Such reallocations, therefore, need not be proposed in the

Supplementary Statement of Expenditure, 2017-18.

4. All such re-appropriations are to be processed through BETA application only.

Necessary modifications would be made in BETA application to accommodate such

relaxation in the re-appropriation process.

5. This relaxation would remain valid till end of the financial year, 2017-18.

Yours faithfully,

Sd/-


Page 56


FINANCE DEPARTMENT

***

NO._____ 31344________ /F., Dt. 28.10.2017 FIN-BUD2-MISC-0006-2016

OFFICE ORDER

Sub: Arrangements for Social Media Grievance Redressal process in Finance

Department.

A new initiative is taken by the State Government for Grievance Redressal through

Social Media. An Information Technology mechanism has been developed and installed to

streamline the Social Media Grievance Redressal process. This software will capture all

grievances addressed to Chief Minister‟s Office and Hon‟ble Chief Minister and then ensure

proper monitoring right from registration of the complaint to its resolution within a fixed time

frame.

2. Under this system, the complaint/suggestion which is mentioned or tagged to the

Social Media handles of Hon‟ble Chief Minister and Chief Minister‟s Office will be

forwarded to concerned Departments, Public Private Agencies, Collectors and SPs for

immediate response and/or problem resolution. Along with a response to the complainant, the

Department authority (i.e Secretary of the Department and the Nodal Person) are also

informed through the software and WhatsApp. A response on the action taken from the

Department is required to be posted by the concerned Department within 24 hours from

receipt of the grievance.

3. With this objective, a new WhatsApp number has been created as the CMO grievance

cell Mobile No. 7008987438. The software is also converted into an App “CM Grievance

Cell”, which is available both in Android Play Store and Apple Store for download.

4. Sri Satya Priya Rath, Deputy Secretary (Mobile No. +91-9437082270) has been

nominated as Nodal Person in respect of Finance Department for such Social Media

Grievance Redressal process.

5. On receipt of the complaint/suggestion which is mentioned or tagged to the Social

Media handles of Hon‟ble Chief Minister and Chief Minister‟s Office relating to Finance

Department being forwarded by CMO, the Nodal Person will post and share the same with

the WhatsApp Group of Finance Department. The Additional Secretary/ Joint Secretary/

Deputy Secretary of the Department associated with the subject matter of the Grievance

would take cognizance of the grievance and take the required follow up action for redressal

of the grievance immediately. If required, he can coordinate with the Heads of Department

under Finance Department for the follow up action.

Page 57

6. A response on the action taken on the grievance is required to be forwarded to the

Nodal Person by the concerned authority after obtaining approval of the competent authority

within 12 hours from the time it is made available in the WhatsApp Group of Finance

Department. The Nodal Person after receiving the response from the concerned authority

would ensure uploading of the response to the relevant post within the timeline.

Sd/-


Page 58

GOVERNMENT OF ODISHA FINANCE DEPARTMENT

***

No. 37096 _____ /F Date - 16.12.2017 FIN-BUD1-BT-0004/2017

From

Sri T.K. Pandey, I.A.S.


To

All Additional Chief Secretaries/


Commissioner-Cum-Secretaries/

Secretaries to Government.


Sub : Admissibility of Expenditure relating to the provisions made in the

Supplementary Statement of Expenditure for the year 2017-18 and expeditious

action to utilize the funds in time.

Sir/ Madam,

I am directed to say that the demands contained in the Supplementary Statement of

Expenditure 2017-18 have been approved by the Legislature and Appropriation Bill has been

enacted. Expenditure in terms of the provision in the Supplementary Statement of

Expenditure is now admissible and can be incurred observing all formalities and subject to

the restrictions and stipulations contained in Finance Department Letter No. 8728/F

Dt.31.03.2017 (Regulation of Expenditure out of the Annual Budget for the year 2017-18)

and Letter No.32339/F dt 07.11.2017 (Revised Estimate for 2017-18 and Budget Estimate for

2018-19).

2. The Administrative Departments are now authorized to incur the aforesaid

expenditure as per the following guidelines and time schedules.

i) Provision has been made for recoupment of advance taken from Odisha Contingency

Fund. It should be recouped by 10.01.2018 and compliance should be reported to Finance

Department by 16.01.2018. The allotment against recoupment of advance from Odisha

Contingency Fund is not available for distribution among the Drawing & Disbursing

Officers. Only the sanction order in respect of the recoupment is to be sent to the Principal

Accountant General (A&E) Odisha for adjustment of the advance by the Administrative

Department concerned with a copy to Finance Department.

ii) The total allotment including Supplementary provision excluding the provision for

recoupment of advance from Odisha Contingency Fund and the provision for accounting

adjustment should be distributed among the Drawing & Disbursing Officers through treasury

Page 59

portal by 17.01.2018 and in case of Supplementary linked re-appropriation or additional

allotment should be distributed by 31.01.2018.

iii) All Supplementary linked surrender and re-appropriation orders shall be issued

centrally at the level of Finance Department in Budget-II Branch and the same should be

completed by 05.01.2018. The surrender and savings located has been freezed in IFMS and

no more available for distribution. The concerned Departments are being intimated

separately.

iv) In the Supplementary Statement of Expenditure, 2017-18, changes in classification

have been made as per advice of the Principal Accountant General (A&E). In some cases

provisions from Revenue units have been changed to Capital units and vice-versa. In such

cases, actual expenditure incurred out of the provision made in 2017-18(BE) is to be written

back to the provision made in Statement of Expenditure, 2017-18. Necessary Transfer Entry

(TE) suggestion is to be sent by the Administrative Departments for the purpose to the

Principal Accountant General (A&E).

v) Provision in the Supplementary Statement of Expenditure, 2017-18, has been made in

some cases for Accounting Adjustment without cash outgo. Informal consultation with the

O/o the Accountant General (A&E) is to be made by the Administrative Departments to

ensure correctness of the sanction order to be issued. The sanction order should be handed

over in the Office of the Principal Accountant General (A&E) to the Officer in charge of the

Books section.

vi) The process of issuance of sanction orders for release of funds as well as surrender of

provisions should be completed by 31.01.2018 so as to avoid rush of expenditure in the last

month of the financial year.

vii) In order to avoid last minute rush, it is hereby indicated that the last date of

submission of bills to the Treasuries for the financial year 2017-18 shall be 15.03.2018 for

claims under other contingencies, machinery, equipment, vehicle, share capital, subsidy &

loans and 21.03.2018 for other claims.

viii) Steps should be taken for full and effective utilization of Supplementary Provision as

any unspent balance of Supplementary provision would invite adverse comments from the

Audit.

ix) Budgetary funds shall, in no case, be transferred to Civil Deposit.

x) Wherever Supplementary schedules have been admitted with the stipulations like

subject to post budget scrutiny, release of central assistance, prior concurrence of P & C

Department, Finance Department etc., or there is a mention in the remarks column of the

Supplementary Statement of Expenditure, 2017-18, those have to be completed before release

of additional provision made in the Supplementary Statement of Expenditure.

xi) Top priority shall be given to expedite expenditure in respect of –

o Central Share and State Share of CSS where the Central Assistance is received.

o Capital Outlay for creation of capital assets.

o Social Sector Expenditure and expenditure for maintenance of capital assets.

Page 60

o Funds provided for completion of projects under Zero based Investment Review.

o Central Grant under Central Sector Schemes where the Central Assistance is

received.

o Outlays provided for RIDF, EAP and other resource tied up schemes.

3. Expenditure for Centrally Sponsored Schemes (CSS):

i) The Administrative Departments are required to limit the expenditure under different

CSS, commensurate with the availability of Central Share as per the allocation of funds made

by Government of India and the corresponding State Share due as per the financing pattern of

the scheme.

ii) Expenditure against these schemes is to be made against availability of central

assistance and the corresponding State Share only during 2017-18. Expenditure without

availability of central assistance would require prior concurrence of Finance

Department. The Administrative Departments are required to furnish such proposals to

Finance Department clearly indicating the emergent need for incurring the expenditure

pending receipt of central assistance, steps taken by them to obtain central assistance

and whether there is any unspent balance out of the funds released in the previous

years.

4. SR-242 of O.T.C. Vol-I mandates that money should not be drawn from the Treasury

unless it is required for immediate disbursement. In case of funds transferred to

implementing agencies, it is to be ensured that funds are drawn and transferred only for

actual expenditure and not for parking in Bank Account.

5. The time schedule for issuance of allotment, verification & reconciliation of

expenditure etc.

i) The detailed DDO-wise Budget Allotments in respect of the provisions made in the

Supplementary Statement of Expenditure, 2017-18 is to be distributed through IFMS Portal

www.odishatreasury.gov.in in order to enable the Treasuries / Special Treasuries / Sub

Treasuries to check the bills against budgetary allotment through IFMS. The allotment

relating to object heads and detailed heads should be distributed through the Odisha Treasury

Portal by 17.01.2018 and in case of re-appropriation of funds by 31.01.2018. The Treasuries

and Sub-Treasuries should, therefore, insist on full accounting classification i.e. detailed

description from Major Head to object head / detailed head in the Bills presented for drawal.

ii) All Administrative Departments are requested to strictly follow the monitoring

mechanism for ensuring submission of Utilization Certificate by the Grantee Institutions in

respect of financial assistance/ Grant-in-Aid as communicated in Finance Department OM

No. 21241/F., dt.17.07.2014 and letter No29549/F, dt.20.10.2014. The FA/ AFA of the

concerned Administrative Department shall ensure submission of Utilization Certificate by

the Grantee Institutions in respect of previous financial assistance/ Grant-in-Aid within the

stipulated time before release of subsequent instalments of financial assistance/ Grant-in-Aid

to the respective Grantee Institutions.

Page 61

iii) All Administrative Departments are requested to adhere to the following time

schedule for online verification and reconciliation of Departmental Receipt and

Expenditure Figures for 2017-18 with those of AG (A&E), Odisha using IFMS as

communicated in Finance Department letter No.18350/F., dt.12.06.2017.

Month of the

Account

Uploading of Data in

iOTMS/iFMS by

Cut-off date for receipt of

alternation proposal

November, 2017 29.12.2017 12.01.2018

December, 2017 31.01.2018 13.02.2018

January, 2018 28.02.2018 14.03.2018

February, 2018 30.03.2018 13.04.2018

March (P), 2018 18.05.2018 29.05.2018

6. Administrative Departments are therefore requested to direct the Controlling Officers

under their administrative control to complete verification and reconciliation of Departmental

Receipt & Expenditure figures with those of Accountant General (A&E), Odisha as per the

above time schedule under intimation to Finance Department. If any misclassification of

expenditure and receipt is noticed and as a result there is excess expenditure over the

approved grant and appropriation the concerned Controlling Officers shall be held

responsible and accountable to Public Accounts Committee.

7. I would therefore, request you to kindly adhere to the above guidelines and utilise the

Annual and Supplementary Budget provision, carry out the verification and reconciliation of

expenditure and receipts so as to keep the expenditure within the approved grants and

appropriations and ensure proper classification of receipts.

Yours faithfully

Sd/-


Page 62


FINANCE DEPARTMENT

*****

NO. 2705 /F., Dt. 01.02.2018

FIN-BUD6-SFC-0009/2015

RESOLUTION

As per the decision taken in the 5th

meeting of the High Level Monitoring Committee

(HLMC) under the Chairmanship of Chief Secretary held on 16.12.2017 a Sub-Committee is

hereby constituted as follows to review the progress of utilization of grants to Local Bodies

and issue necessary guidelines from time to time regarding utilization of funds for different

purposes recommended by 4th

State Finance Commission as and when required.

1. Addl. Secretary, I/C of Budget-VI Branch

Finance Department. - Chairman

2. Joint Secretary to Government,

I/C of CFC, Finance Deptt. - Member

3. Joint/Deputy Secretary to Government,

Housing & Urban Development Deptt. - Member

4. Joint/Deputy Secretary to Government,

Panchayati Raj Deptt. - Member

5. Joint/Deputy Secretary to Govt. in charge of

Budget-VI Branch, Finance Deptt. - Member Convener

The Committee shall meet at regular intervals and report progress made in connection

with recommendation of 4th state Finance Commission before the High Level Monitoring

Committee (HLMC).

Budget-VI Branch of Finance Department will provide the necessary Secretarial

support.

Sd/-


Page 63


FINANCE DEPARTMENT

*****

NO. 3178 /F., Dt.06.02.2018 FIN-BUD6-SFC-0009/2015

CORRIGENDUM

The designation of Chairman mentioned in Sl.No.1 of Resolution No.2705/F.,

Dt.01.02.2018 on constitution of Sub-committee to review progress of expenditure of 4th

SFC

grants may be read as “Director, Small Savings, I/C of Budget VI Branch, Finance

Department instead of Additional Secretary I/C of Budget-VI Branch, Finance Department”

and in the 5th

line of the first paragraph in the aforesaid Resolution may be read as “suggest

corrective measures instead of issue necessary guidelines” and all other things remained

unaltered.

Sd/-


Page 64

Top Priority


FINANCE DEPARTMENT

***

No._____ 3494______/F., Dated the 8th

February, 2018

FIN-WM-BT-0001-2015

From

Shri Tuhin Kanta Pandey, IAS


To



Commissioner-cum-Secretaries/Secretaries/

Special Secretaries to Government/

All Heads of Department.

Sub: Deadlines for financial sanction, issue of allotment, re-appropriation of funds,

surrender of provisions and drawal of funds in the remaining part of the current

financial year.

Ref: Finance Department Circular No.8728/F dt.31.03.2017 & 37096/F dt.16.12.2017.

Sir / Madam,

I am directed to say that Finance Department have issued instructions to avoid rush of

expenditure towards the fag end of the current financial year in the circulars under reference

and fixed deadlines for issue of allotment, surrender of budgeted provision and drawal of

funds etc. In the meantime, some deadlines have elapsed and references for sanction/release

and re-appropriation of funds beyond the date fixed are being received by Finance

Department from different quarters.

2. (i) Rush of expenditure in the last quarter of the financial year defeats the

objective of efficient and economic use of resources. It may also lead to unproductive and

wasteful expenditure. However, keeping in view the difficulties faced by different

Departments, it has been decided to further extend the deadline for completion of all

formalities for issue of allotment, sanction for release of funds, Re-appropriation of

funds and surrender of provisions as stipulated below. The Administrative Departments

are therefore impressed upon to strictly adhere to these deadlines.

Sl.

No.

Items Previous Deadline with Ref.

to Para No. of F.D. Letter

No. 37096/F dt.16.12.2017

Revised

Deadline

1. Issue of Sanction Orders for release

of funds.

31.01.2018

{ Para-2 (vi) }

26.02.2018

2. Re-appropriation of funds 26.02.2018

Page 65

Sl.

No.

Items Previous Deadline with Ref.

to Para No. of F.D. Letter

No. 37096/F dt.16.12.2017

Revised

Deadline

3. Issue of allotment 31.01.2018

{ Para- 2 (ii) }

26.02.2018

4. Online transmission of Allotment

data to Treasury Portal (IFMS)

31.01.2018

{ Para-5 (i) }

27.02.2018

5. Surrender of un-utilized funds 31.01.2018

{ Para-2 (vi) }

28.02.2018

6. Surrender of provision for shortfall in

the expenditure for the first three

quarters of the Financial Year as

required under the Cash Management

System.

28.02.2018

(ii) On receipt of intimation from Finance Department regarding shortfall in

expenditure in the 1st three quarters of the current financial year, the amount to be

surrendered is to be worked out in detail by the Administrative Departments under the Cash

Management System and surrendered by 28th

February, 2018. The concerned Departments

have been intimated accordingly. The Directorate of Treasuries & Inspection will allow

expenditure for the last quarter and the month of March, 2018 after taking into account the

amount to be surrendered.

3. Last date for submission of bills in Treasury for drawal of funds :– 15th

March / 21stMarch, 2018 - It has been indicated in para 2 (vii) of Finance Department

circular No.37096/F dated 16.12.2017 that the last date of submission of bills to the

Treasuries for the financial year 2017-18 shall be 15th

March, 2018 for claims under other

contingencies, machinery, equipment, vehicle, share capital, subsidy and loans and 21st

March, 2018 for other claims. These deadlines are to be followed scrupulously. Accordingly,

necessary expenditure sanction for these items / claims should be issued on or before the dead

line for submission of bills. The last date for issue of sanction order for incurring expenditure

on these items is the last date for submission of the related bills in the Treasury / Sub-

Treasury concerned.

4. Budgeted funds shall not be allowed to be transferred to Civil Deposit under any

circumstances and transfer of money drawn from Treasury to Civil Deposit is banned at all

levels. The concerned Controlling Officers/ DDOs will be held personally liable for

unauthorized transfer of funds to Civil Deposit. The Treasury Officers/Sub-Treasury Officers

will also be liable for disciplinary action for violation of Government Orders in this regard.

5. (i) Under the Integrated Financial Management System (IFMS), all the Treasuries are

connected to the Central Location at the Directorate of Treasuries & Inspection, Odisha,

Bhubaneswar through intranet and the Controlling Officers and Drawing & Disbursing

Officers have access to the System (IFMS) through the Budget Interface, Works and Forest

Page 66

Expenditure Modules of the Treasury Portal (internet).The transactions are made through the

System. The IFMS does not provide for any backlog processing of transactions at any stage.

As such exactly after 12.00 Midnight of 31st March 2018, which is technically the end of

the current financial year 2017-18, the system would automatically disable all the

allotments for 2017-18 across the State for the financial year 2017-18 and it would not

be possible at all to carry out any transaction relating to the budget of 2017-18 after

that. Besides, the centralized and computerized payment platform of the R.B.I and Core

Banking System of Agency Banks may not accept last minute transactions. Hence, the

Controlling Officers and D.D.Os are advised to avoid submission of bills in the Treasury

after the deadlines and ensure encashment of all claims presented in the Treasury/Bank

before 31st March, 2018. The Cheque drawing DDOs of Forest and Engineering

Departments are also advised to ensure issue of all cheques sufficiently ahead so that the

payees would be able to encash the cheques before 31st March, 2018.

(ii) Distribution of Budgetary Allotment, re-appropriation and surrender of funds

are made by the Controlling Officers through the Budget Interface and Works Expenditure

Module of Treasury Portal (internet). The cheque drawing DDOs of Forest and Engineering

Departments also issue cheques through the Works Expenditure Module of IFMS. Network

failure may deny access to the Treasury Portal. In case of such internet failure, allotment

distribution and cheque processing in case of Forest and Engineering Departments may be

made by using the facility available in the nearest Treasuries/Special Treasuries/Sub-

Treasuries in intranet or at the Central Location in the Directorate of Treasuries and

Inspection, Odisha, Bhubaneswar. This is available as a back up facility.

6. Budgetary Allocation pertaining to Central Sector Schemes and Centrally Sponsored

Schemes may not be surrendered in a routine manner where there is likelihood of receipt of

Central Assistance and scope for expenditure towards the end of the financial year. In case of

late receipt of Central Assistance beyond the deadline stipulated in para-2 above, the

Administrative Departments may immediately move Finance Department for extension of the

deadlines to facilitate expenditure.

7. Money after drawal from Bank/Treasury should not be kept outside Public

Account.

I would, therefore, request you kindly to take timely steps for sanction, allotment, re-

appropriation, surrender and drawal of funds by the deadlines stipulated above in the interest

of fiscal discipline and effective financial management.

Yours faithfully,

Sd/-


Page 67


FINANCE DEPARTMENT

*****

No. 6283 /F., Dt.12.03. 2018

FIN-BUD2-BT-0005-2013

From

Shri T. K. Pandey, I.A.S.,


To



Commissioner-cum-Secretaries/Secretaries,


Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “ Arrear

Pay”, at the level of Administrative Department to meet the requirements arising

out of revision of Pay under ORSP-2017

Ref: Finance Department letter No. 6062/F., Dt. 12.03.2018

Sir,

I am directed to say that in order to facilitate drawal of pay in the Revised Scale of

Pay, the Administrative Departments were authorized to re-appropriate funds from the unit

“Dearness Allowance” to the unit “Pay” as per requirement in different establishments

without referring to Finance Department vide Finance Department Letter No. 30616/F Dt.

23.10.2017.

2. Now, the Government have been pleased to release 40% of arrear salary for the period

from 1st January, 2016 to 31

st August, 2017 ( 20 months )accruing due to revision of pay

under ORSP Rules-2017. The provision made under the unit “Arrear Pay” in different

establishments would become inadequate to meet the 40% arrear salary for regular

employees. On the other hand, savings will appear under the unit “ Dearness Allowance”.

Hence, for drawal of arrear pay of regular employees as per ORSP Rules, 2017, there would

be need for reallocation of funds between the units in all establishments.

3. In order to facilitate drawal of arrear pay in the Revised Scale of pay, the

Administrative Departments are now authorized to re-appropriate funds from the unit

“Dearness Allowance” to the unit “Arrear Pay”, as per requirement in different

establishments without referring to Finance Department in relaxation to provisions under

Rule-9 (viii) of Delegation of Financial Power Rules (DFPR), 1978.

Page 68





Yours faithfully,

Sd/-


Page 69


FINANCE DEPARTMENT

*****

No. 6288 /F., Dt.12.03. 2018

FIN-BUD2-BT-0005-2013

From



To



Commissioner-cum-Secretaries/Secretaries,


Sub: Re-appropriation of funds from the Unit “Dearness Allowance” to “ “Salaries for

Consolidated Posts” and “Consolidated Pay for Contractual employees “ at the

level of Administrative Department to meet the arrear requirements arising out of

revision of remuneration of contractual employees vide G.A & P.G. Department

Notification No. 19569/Gen. Dt. 12.09.2017 and No. 19574/Gen Dt. 12.09.2017.

Ref: Finance Department letter No. 6072/F., Dt. 12.03.2018

Sir,

I am directed to say that the monthly consolidated remuneration of contractual

employees engaged in different Government establishments engaged under G.A Department

resolution No. 32010/Gen. Dt. 12.11.2013 and Resolution No. 1147/Gen, Dt. 17.01.2014

have been revised in G.A & P.G. Department Notification No. 19574/Gen, Dt. 12.09.2017

and Notification No. 19569/Gen, Dt. 12.09.2017 respectively w.e.f. 01.01.2016. The revised

benefit was extended w.e.f. 01.09.2017.

2. Now, the Government have been pleased to allow the payment of 40% of the total

arrear remuneration due for the period from 1st January, 2016, to 31August, 2017 (20 months)

on account of revision of remuneration vide finance Department Resolution No. 26347/F, Dt.

07.09.2017. The provision made under the units „Salaries for Consolidated Post” and

“Consolidated Pay for Contractual employees” in different establishments would become

inadequate to meet the 40% arrear remuneration for contractual employees. On the other

hand, savings will appear under the unit” Dearness Allowance”. Hence, for drawal of arrear

remuneration of contractual employees there would be need for reallocation of funds between

the units in all establishments.

3. In order to facilitate drawal of arrear remuneration, so allowed, the Administrative

Departments are now authorized to re-appropriate funds from the unit “ Dearness Allowance”

to the units “ Salaries for Consolidated Posts” and “ Consolidated Pay for Contractual

employees”, as per requirement in different establishments without referring to Finance

Page 70

Department in relaxation to provisions under Rule -9 (viii) of Delegation of Financial Power

Rules (DFPR), 1978.





Yours faithfully,

Sd/-


Page 71


FINANCE DEPARTMENT

* * *

No. 8481 /F., Dated 28.03.2018

FIN-WM-BT-0001/2015

From



To






Sub: Relaxation of the deadlines for financial sanction, issue of allotment and drawal

of funds in the remaining part of the current financial year in respect of

Centrally Sponsored Schemes (CSS) and Central Sector Schemes.

Sir,

I am directed to say that Finance Department have earlier intimated the Departments

of Government and Heads of Department to avoid rush of expenditure towards the fag end of

the financial year and stick to the deadlines fixed for sanction, issue of allotment, re-

appropriation and surrender of funds, submission of bills in the Treasuries and submission of

proposal to Finance Department for release of funds in letter No.3494/F, dt.08.02.2018 and

letter No.5276/F dated 28.02.2018

2. The Administrative Departments were advised vide Finance Department letter

No.3494/F, dt.08.02.2018 that budgetary Allocation pertaining to Central Sector Schemes

and Centrally Sponsored Plan schemes may not be surrendered in a routine manner where

there is likelihood of receipt of Central Assistance and scope for expenditure towards the end

of the financial year. In case of late receipt of central assistance beyond the stipulated

deadline, the Administrative Departments would move Finance Department for extension of

the deadlines to facilitate expenditure.

3. In the past years, Central Assistance in respect of Centrally Sponsored Schemes

(CSS), Central Plan Schemes were received on the last 2-3 days of the financial year. It is

understood that some Administrative Departments are anticipating receipt of Central

Assistance in the last few days of the current financial year.

4. In view of administrative convenience and the desirability of avoiding lapse of budget

provision, the Administrative Departments are hereby allowed to issue sanction orders

for release of funds, allotment orders and present bills/claims in the Treasuries by 4

P.M. of 31st March, 2018 relating to Centrally Sponsored Schemes (CSS), Central

Page 72

Sector Schemes, in respect of which the Central Assistance has been received after

21.03.2018.

However, the concerned Departments should in their own interest, ensure encashment

of all claims presented in the Treasury/Bank before 31st March, 2018 as the centralized and

computerized payment Platform of the R.B.I and Core Banking System of Agency Banks

may not process the last minute transactions.

Yours faithfully,

Sd/-


Page 73


FINANCE DEPARTMENT

****

No. 8520 /F., dated Bhubaneswar the 29th

March, 2018

FIN-TRY-BT-0001-2018

From

Sri Tuhin Kanta Pandey, IAS


To

The Additional Chief Secretary to Government/

Principal Secretary to Government/

Commissioner-cum-Secretary to Government/

Secretary to Government/


Sub: Advance online distribution of allotments through the IFMS Odisha Portal by

all Departments to Controlling Officers and from Controlling Officers to DDOs/

Divisions/ Projects within the limits of Vote on Account, 2018-19.

Madam/Sir,

I am directed to refer to the subject mentioned above and to say that Budget Estimates

for 2018-19 has been laid in the Odisha Legislative Assembly. It would not be possible to

complete the legislative process for scrutiny of Demand for grants by the Departmentally

Related Standing committees, approval of the Demand for Grants and Appropriation Bill for

the Annual Budget before closure of the financial year. Therefore, it has been decided to seek

approval of the Legislative Assembly for a vote on Account for a portion of Annual Budget

provision, before the close of the financial year to defray the expenditure on continuing

establishments and schemes during the first month of the ensuing financial year. After

scrutiny of the demand for grants by the Departmentally related Standing Committees during

the recess, the Annual Budget will be considered for approval in the month of April, 2018

2. The provision made in the Annual Budget Estimates and the limit of Expenditure

indicated in the Vote on Account, 2018-19 will be made available in the Budget Interface and

works expenditure module of IFMS Portal(www.odishatreasury.gov.in/

www.ifmsodisha.gov.in) enabling Administrative Departments to distribute the allotments to

their Controlling Officers from 30th

March, 2018 onwards within the limit of expenditure

mentioned in the Vote on Account. The Controlling Officers in turn would be able to

distribute the provisions allotted to them by the Administrative Departments to their DDOs

by 31st March, 2018.

3. In order to ensure availability of the disaggregated information on the Central Share

and State Share of the expenditure under Centrally Sponsored Schemes (CSS), necessary

validation at the budget formulation stage on the percentage of Central Share for the

http://www.odishatreasury.gov.in/

http://www.ifmsodisha.gov.in/

Page 74

Centrally Sponsored Schemes (CSS) is built in at the level of Chart of Account. This

information is made available in the IFMS system along-with budget data. At the time of

issuance of allotment by the Administrative Departments using IFMS, the default sharing

pattern entered by the Department at the time of formulation of budget would be displayed

with option to change. The Administrative Departments are required to verify the

correctness of the sharing pattern of the Centrally Sponsored Schemes (CSS) before

issuance of allotment. The sharing percentage reflected by the Administrative Department at

the time of issue of allotment in IFMS will be frozen till drawal of funds under respective

chart of account of the Centrally Sponsored Schemes (CSS). IFMS will fetch the required

information from different transactions under Centrally Sponsored Schemes (CSS) using the

percentage linked to each transaction for the purpose of reporting.

4. The entire process of distribution of allotment under Budget should be completed as

early as possible in order to enable the Treasuries/Sub-Treasuries to process the claims

pertaining to the next financial year. However, sanction and release of funds from the Vote

on Account 2018-19 would be regulated by specific instructions of Finance Department to be

issued in this regard.

It is the responsibility of the Administrative Departments and Controlling Officers to

ensure distribution of budgetary allocation within the timeline indicated above. The

Controlling officers are required to distribute the DDO wise budget allotment online through

the IFMS after which the DDOs concerned can view and download the allotment issued to

them from the Odisha Treasury Portal.

This may kindly be treated as MOST URGENT.

Yours faithfully,

Sd/-


Page 75

Revised

Classification

of State Govt.

expenditure


FINANCE DEPARTMENT

***

No. 11826 /F, dated 31.03.2018

FIN-WM-BT-0001-2018

From



To






Sub: Regulation of Expenditure out of the Vote on Account for the year, 2018-19.

Madam / Sir,

I am directed to say that the Administrative Departments will be authorized to

incur expenditure on existing establishment and on-going scheme during the first

month of the Financial Year, 2018-19 beginning from 1st April, 2018 to 30

th April,

2018 as soon as the Appropriation (Vote on Account) Bill for 2018-19 is passed by

the State Legislature and enacted.

2. On removal of Plan & Non-Plan distinction in Budget, the formats of various

budget documents have been revised which now distinguishes the budgetary

allocation in terms of revenue and capital expenditure and not in terms of Plan and

Non-Plan. The State Government budgetary expenditure is now classified into the

following four broad categories.

A. Administrative Expenditure:

(i) Establishment, Operations & Maintenance (EOM) Expenditure

(ii) Debt Servicing Expenditure

B. Programme Expenditure:

(i) State Sector Schemes

(ii) Central Sector Schemes

(iii) Centrally Sponsored Schemes

C. Disaster Response Funds :

(i) State Disaster Response Fund

(ii) National Disaster Response Fund

Page 76

D. Transfers from State:

(i) Union Finance Commission Transfers to Local Bodies

(ii) State Finance Commission Transfers to Local Bodies

(iii) Other Transfers

3. It is necessary to expedite the pace of expenditure during the 1st quarter of the

financial year as it is the working season before the onset of monsoon. The

Departments should, therefore, carefully chalk out a work programme from the

beginning of the financial year and make available the provision made in the

Demand for Grants and Appropriations within the overall limit indicated in the

Voted, Charged, Revenue and Capital section of the Vote on Account under

column (5) and (6) of the Vote on Account, 2018-19 to the spending Units by 31st

March, 2018. The guiding principles and modalities for sanction and release of funds

in terms of the Vote on Account, 2018-19 are specified below.

4. Keeping the above mentioned objective in view, while sanctioning funds, the

following guidelines are to be observed.

(i) Expenditure on creation of capital assets and completion of projects; economy

in Administrative Expenditure on establishment, operations and maintenance should

be given top most priority.

(ii) Funds should be released according to a definite action plan for achieving the

quantifiable physical target fixed for the year. The Secretaries of Administrative

Departments are to review physical achievement against expenditure by 15th

of every

month against monthly/quarterly targets.

(iii) Statutory dues viz. Sales Tax/VAT, GST, Municipal Tax, compensation for

land acquisition etc. as well as electricity dues, water charges and Rents, Rates and

Taxes, both current and arrears, should be cleared on the basis of provision made in

the Budget, after verification and scrutiny and rebate where-ever available should be

availed. If any delayed payment surcharge is levied, it would be the personal

responsibility of the concerned Head of Office/DDO. The Administrative Department,

Heads of Department and Head of Office are authorised to purchase pre-paid

electricity Card/Meter from the Distribution Companies for advance payment of

electricity charges which would be adjusted against the actual consumption.

(iv) 1/12th

of the annual allocation under M.V., Telephone, T.E. and Office

Expenses should be distributed.

(v) The maintenance expenditure under Administrative Expenditure

{Establishment, Operations and Maintenance (EOM) Expenditure} for Roads &

Bridges, Buildings, Urban Water Supply, Rural Water Supply, Major, Medium &

Minor Irrigation, Flood Control work etc. should be limited to 1/12th

of the Annual

Provision and spent according to the Annual Maintenance Plan formulated by the

concerned Administrative Department in consultation with Finance Department.

However, the allocation for O & M expenditure in respect of Urban Water Supply,

Guiding

Principles for

implementation

of Vote on

Account

Page 77

Rural Water Supply, Major, Medium & Minor Irrigation, Flood Control work etc.

may exceed the limit of 1/12th

of Annual Provision in case of necessity in consultation

with Financial Advisors of the Departments subject to the overall limit indicated in

the Voted, Charged, Revenue and Capital section of the Vote on Account under

column (5) and (6) of the Vote on Account, 2018-19.

(vi) Creation of posts would require prior concurrence of Finance Department.

Permission of the Empowered Committee constituted in terms of Finance

Department Resolution No. 22989/F., dated 05.08.2014, would be required for

filling up of base level vacant posts meant for direct recruitment. Proposals for

creation and filling up of posts should be made only if the posts are essential for

delivery of public services or developmental needs.

(vii) Purchase of new vehicles would require prior concurrence of Finance

Department. It would be considered only on replacement basis and on the certificate

of the Secretary of the Department regarding availability of a Driver whose residual

service period should be at least equal to the life period of a new vehicle and deposit

of the sale proceeds of the condemned vehicle in Government Account. In terms of

Finance Department Office Memorandum No. 27037/F., dated 08.10.2015, the

Administrative Departments shall be competent to take a decision at their level for

hiring of private vehicle for official use in substitution of existing Government

vehicle after completion of the process of condemnation and auction of old vehicle

and deposit of the sale-proceeds in treasury. However, hiring sought without

condemnation of existing vehicles and hiring of vehicles for new offices will require

prior concurrence of Finance Department.

(viii) Concurrence of Finance Department would not be necessary for purchase of

machinery and equipment if it is within the overall limit of sanction of the

Administrative Departments as well as overall limit indicated in the Voted, Charged,

Revenue and Capital section of the Vote on Account under column (5) and (6) of the

Vote on Account, 2018-19.

5. While releasing funds, priority should be given for programmes/schemes

where expenditure is reimbursable, completion of the incomplete projects under the

Zero Based Investment Review and State‟s Own Flagship Programme e.g.- (i) EAP,

RIDF, LTIF and other Resource Tied up schemes under Programme Expenditure, (ii)

Central Sector Schemes and Centrally Sponsored Schemes, (iii) State Sector Schemes

under Programme Expenditure like Biju KBK, Gopabandhu Gramin Yojana, Biju

Gram Jyoti, Biju Saharanchal Bidyutikaran Yojana, Biju-Kandhamal O Gajapati

Yojana, Madhubabu Pension Yojana, BASUDHA, Jalanidhi Scheme for utilization of

ground water in water deficit areas and Construction of Check Dams, Biju Setu

Yojana, Mega Lift Scheme etc., (iv) Disaster Response Funds.

6. While scrutinizing proposals for sanction of expenditure during the year 2018-

19, the progress of submission of Utilization Certificate in respect of expenditure

Priority areas

of expenditure

Submission of

Utilisation

Certificate

Page 78

Sanction &

Release of

Funds from

Vote on

Account

incurred up to the preceding month and expenditure incurred during 2017-18 should

be reviewed by the Administrative Departments. It should be ensured that the

implementing agencies utilize the scheme funds transferred to them. Before releasing

money to the implementing agencies it should be ensured that the implementing

agencies have utilized the funds transferred to them in the previous years and

the same has not been lying unutilized and parked by the implementing agencies

in Bank Account. The time limit for submission of Utilization Certificate in

respect of grant in aid provided by State Government and grants received from

Government of India as indicated in Finance Department O.M. No.21241/F.,

dated 17.07.2014 is to be scrupulously adhered to. The Financial Advisors and

Assistant Financial Advisors are required to enforce the discipline while concurring in

the proposal for sanction of grant-in-aid.

7. The flow of expenditure should be evenly paced and commensurate with the

revenue receipts. However, it is noticed that expenditure pattern is skewed and back-

loaded. Therefore, it is necessary to formulate quarterly and monthly expenditure

plans from the beginning of the year to avoid rush of expenditure towards the year-

end. In order to achieve this objective, completion of the formalities relating to

sanction and release of funds in the early part of the financial year would accelerate

the pace of expenditure in the 1st three quarters. The expenditure in the last quarter of

the financial year and in the month of March ought to be within 40% and 15%

respectively of the Annual Budget provision. This necessitates expeditious sanction

and allotment of funds.

8. Expenditure is to be incurred only on exsisting establishments and

ongoing schemes and programmes. The Administrative Departments are requested

to follow the instructions mentioned below, while allocating funds and incurring

expenditure in respect of each unit of appropriation out of the provision made in the

Demand for Grants and Appropriations and limit indicated in the Vote on Account

2018-19. It must be ensured that no expenditure on a New scheme/programme is

incurred until the Demands for the whole year are passed by the Legislative

Assembly and the related Appropriation Bill is enacted.

(I) The expenditure under a minor head should ordinarily be limited to

1/12th

of the provision under Administrative Expenditure, Programme


Sponsored Schemes) and Transfers from State made for the financial year, 2018-

19, in the Demand for Grants and Appropriations. However, in case of Calamity

Relief, Election expenditure and other emergent expenditure and Programme

Expenditure, the limit of 1/12th

of the provision can be exceeded within the

overall limit of appropriation indicated in the Vote on Account, 2018-19 in the

respective Demand for Grants. In all such cases, it can be exceeded in the

functional major/minor heads subject to the overall limit indicated in the Voted,

Charged, Revenue and Capital section of the Vote on Account under column (5)

Even pacing of

expenditure

Page 79

and (6) of the Vote on Account, 2018-19, with prior concurrence of Financial

Advisor/A.F.A of the Department.

(II) Detail unit of appropriation like Pay, DA, HRA etc. have been indicated below

the minor head. The details of the provision below the minor head up-to the unit of

appropriation has been made available through the Budget Interface and Works

expenditure module and placed in the Treasury portal

(http://www.odishatreasury.gov.in/ www.ifmsodisha.gov.in). Accordingly, the

Administrative Departments/ Controlling Officers need to assess their requirements

under each unit of appropriation and issue allotment order to concerned DDOs. For

assessment of the requirement under different units of appropriation, the following

procedure shall be adopted.

(a) Allotments should be distributed to meet the requirement for a period of one

month only for each unit of appropriation.

(b) For salary components, calculation should be made as follows :

i) Pay - 1/12th

of the provision for 2018-19 should be distributed.

ii) D.A at the prevailing rate should be worked out, on the requirement under

Pay.

iii) H.R.A. - As per the admissible rate for one month.

iv) Un-utilized leave salary of retired Government Servants and those retiring

between 01.04.2018 to 30.04.2018 should also be paid in full.

v) Depending on urgency, arrear salary (40% of the arrear salary if undrawn

during 2017-18) may be released within 1/12th

of the provision.

(c) For non-salary components unit-wise provision should be calculated by taking 10%

increase over the expenditure made in the year 2017-18 excluding the provision for

non-recurring expenditure like purchase of vehicles and contingencies etc. The

recurring expenditure under non-salary components is to be considered while

calculating 1/12th

of the unit-wise provision for the year 2018-19 for distribution.

i) While calculating 1/12th

of the Budget provision under Administrative

Expenditure, Programme Expenditure (State Sector Schemes, Central Sector

Schemes, Centrally Sponsored Schemes) and Transfers from State, the sectoral

allocation i.e. provision made under Administrative Expenditure, Programme


Sponsored Schemes) and Transfers from State should be calculated separately.

Expenditure is to be incurred only on exsisting establishments and ongoing

schemes and programmes.


Page 80

ii) Expenditure for the continuing Central Sector Schemes/Centrally Sponsored

Schemes out of the Vote on Account, 2018-19, only should be considered,

subject to the limit of Vote on Account and receipt of Central Assistance. The

state share is to be released in accordance with receipt of Central Assistance.

However, in case of urgent necessity for release of funds, the Administrative

Departments can incur expenditure to the extent of 1/12th

of the provision under

the respective scheme or 1/12th

of the annual allocation made by the concerned

line Ministry of Government of India whichever is less, during April, 2018 in

respect of continuing Central Sector Schemes, Centrally Sponsored Schemes

pending receipt of Central Assistance with concurrence of the Financial Advisor /

A.F.A of the Departments. Further, in case of continuing schemes, the

Administrative Departments can incur expenditure on the salary component

up to 1/12th

of the provision, during April, 2018 in anticipation of receipt of

Central Assistance up to 30.04.2018 without concurrence of Finance Department.

Illustrations :

a) In case of a Centrally Sponsored Schemes with financing pattern of CS:SS -

60:40, if the budget provision is Rs.100.00 crore, on receipt of CS of Rs.30.00

crore, CS of Rs.30.00 crore together with SS of Rs.20.00 crore can be released,

subject to the overall limit indicated in the Voted, Charged, Revenue and

Capital section of the Vote on Account under column (5) and (6) of the Vote on

Account, 2018-19.

b) In case of PMGSY (with financing pattern of CS:SS - 60:40), if the Budget

provision is Rs.500.00 crore, on receipt of CS of Rs.180.00 crore, CS of

Rs.180.00 crore together with SS of Rs.120.00 crore can be released subject to

the overall limit indicated in the Capital Section of the Vote on Account under

column (6) of the Vote on Account, 2018-19.

c) In case of SSA, (with financing pattern of CS:SS - 60:40), if the Budget

provision is Rs.200.00 crore, on receipt of CS of Rs.90.00 crore, CS of Rs.90.00

crore together with SS of Rs.60.00 crore can be released subject to the overall

limit indicated in the Revenue Section of the Vote on Account under column

(5) of the Vote on Account, 2018-19.

iii) Prior concurrence of Finance Department and Planning & Convergence

Department would be necessary for release of funds in case of items of

expenditure reserved for post budget scrutiny.

iv) The Administrative Departments including those covered under the Cash

Management System can sanction expenditure on existing schemes when the

scope of the scheme is proposed to be substantially altered and /or cost estimate

of projects/schemes are to be revised, only after completion of the process of

appraisal and approval by the competent authority as prescribed in Finance

Department O.M. No.1068/F dated 10.01.2013 read with Rule-17-A of the

Delegation of Financial Power Rules, 1978 and the Demands for the whole

Page 81

year are voted by the Legislative Assembly and the related Appropriation

Bill is enacted.

9. (i) Instructions have been issued to all Departments vide Finance

Department Letter No.8520/F, dated 29th

March, 2018 to complete the process of

distribution of allotments to the D.D.Os within the limit of expenditure

mentioned in the Vote on Account, 2018-19, through Odisha Treasury Portal

(http://www.odishatreasury.gov.in / www.ifmsodisha.gov.in) by 31.03.2018. The

detailed DDO-wise Budget Allotments should be distributed forthwith through

Odisha Treasury Portal - (http://www.odishatreasury.gov.in/

www.ifmsodisha.gov.in) if not already done, in order to enable the

Treasuries/Special Treasuries/Sub Treasuries to check the bills against budgetary

allotment through IFMS. The DDOs need not wait for ink-signed copy of the

allotment.

The detailed provision made in the Demand for Grants and

Appropriations and the limit of expenditure indicated in the Vote on Account,

2018-19 will be made available in the Budget Interface and works expenditure

module of IFMS Portal (http://www.odishatreasury.gov.in /

www.ifmsodisha.gov.in) enabling Administrative Departments to distribute the

allotments within the limit of expenditure mentioned in the Vote on Account.

Accordingly, the Treasury Portal should capture the unit-wise expenditure

allowed against the provision made in the Demand for Grants and Appropriations and

the limit of expenditure indicated in Vote on Account, 2018-19 and account for the

expenditure against these units against the provisions made for the whole year after

the Annual Budget, 2018-19 is passed by the Legislative Assembly and the related

Appropriation Bill is enacted. The Treasuries and Sub-Treasuries should, therefore,

insist on full accounting classification i.e. detailed description from Major Head

to Unit of appropriation in the Bills presented for drawal.

(ii) Allotment for Works Expenditure of Forest & Environment, Rural

Development, Water Resources, Housing & Urban Development, Energy & Works

Department against Budget provision, N.H. Credit and Deposits, based on budgetary

allotment and accounts of the Division/Project, drawn through cheques, would

continue to be routed through Works Expenditure module of the Treasury Portal and

regulated by Finance Department Circular No. 28777(6)/F., dated 24.06.2011. The

Controlling Officers are advised to distribute budgetary allotment in respect of works

expenditure to the Divisions/projects through Works Expenditure module of the

Treasury Portal.

(iii) Separate expenditure sanction would also be necessary in case of Works

expenditure/projects governed by Public Works Department Code, in terms of the

provisions contained in Rule-17 (d) of the Delegation of Financial Powers Rules,1978

as amended from time to time.

Online

distribution of

allotment to

DDOs through

Treasury

Portal





Page 82

Cash

Management

System for 20

Departments

Central Sector Schemes and Centrally Sponsored Schemes

(iv) Guidelines for utilization of provisions made for different works under

Programme Expenditure of Works, Rural Development, Housing & Urban

Development and Water Resources Department and construction of buildings issued

vide Finance Department O.M No. 15744/F., dated 05.04.2012 should be followed

scrupulously for release of the budgetary allocation for these works.

10. Central Sector Schemes and Centrally Sponsored Schemes:

(i) Normally, expenditure for these schemes is to be made against availability

of Central Assistance only, during 2018-19 for continuing schemes. However, in

case of urgent necessity for release of funds, the Administrative Departments can

incur expenditure to the extent of 1/12th

of the provision under the respective scheme

or 1/12th

of the annual allocation made by the concerned line Ministry of Government

of India whichever is less, during April, 2018 in respect of continuing Central Sector

Schemes, Centrally Sponsored Schemes pending receipt of Central Assistance with

concurrence of the Financial Advisor/A.F.A of the Departments. Further, in case of

continuing schemes, the Administrative Departments can incur expenditure on

the salary component up to 1/12th

of the provision, during April, 2018 in anticipation

of receipt of Central Assistance up to 30.04.2018 without concurrence of Finance

Department.

(ii) The Administrative Departments should furnish Utilisation Certificate and

Statement of Expenditure in time to the respective line Ministries of Government of

India in order to obtain the Central Assistance due.

(iii) To facilitate monitoring of the receipt and utilization of central assistance, the

sanction order for Central Sector Schemes and Centrally Sponsored Schemes

should be issued in respect of the total provision under Central Sector

Schemes/Centrally Sponsored Schemes, inclusive of the State Share (indicating the

proportionate State Share) and the drawal should be made for the Central Sector

Schemes/Centrally Sponsored Schemes as a whole. The sanction order should be

generated through the sanction order module of IFMS.

11. Budgetary funds will in no case be transferred to Civil Deposit.

12. (i) Cash Management System was introduced in 10 key spending Departments

in 2010-11. Thereafter, it has been extended to 10 more Departments during 2011-12

to 2017-18. For these 20 Departments, the minimum level of expenditure up to

the 3rd

quarter i.e. 60%, not only under Administrative Expenditure,

Programme Expenditure (State Sector Schemes, Central Sector Schemes,

Centrally Sponsored Schemes) and Transfers from State taken together but also

under Programme Expenditure alone under the Cash Management System is

non-negotiable. Besides, the Works, H&UD, Water Resources, Rural

Development, Forest & Environment Departments and Department of

Page 83

Agriculture and Farmers‟ Empowerment are required to incur expenditure to

the extent of 25%, 15% and 20% of the Gross provision in the Budget Estimates

in the 1st, 2

nd and 3

rd Quarters respectively, taking into consideration their

working season. Separate instructions will be issued by Finance Department in

this regard. Failure to reach the prescribed level of expenditure will result in

resumption of the shortfall by Finance Department.

(ii) Enhanced delegation for sanction of funds by the Administrative

Departments covered under the Cash Management System : The Administrative

Departments are authorized to sanction expenditure under Administrative

Expenditure, Programme Expenditure (State Sector Schemes, Central Sector

Schemes, Centrally Sponsored Schemes) and Transfers from State up to the limit

of the Monthly Expenditure Plan (MEP) for April, 2018 including expenditure for

grants and subsidies, subject to the procedure and limit of expenditure indicated in

paragraph-8 in respect of sanction and release of funds from Vote on Account.

(a) Central Sector Schemes, Centrally Sponsored Schemes : Normally,

expenditure for these schemes is to be made against availability of Central Assistance

only, during 2018-19 for continuing schemes. However, in case of urgent necessity

for release of funds, the Administrative Departments can incur expenditure to the

extent of 1/12th

of the provision under the respective scheme or 1/12th

of the annual

allocation made by the concerned line Ministry of Government of India whichever is

less, during April, 2018 in respect of continuing Central Sector Schemes, Centrally

Sponsored Schemes pending receipt of Central Assistance with concurrence of the

Financial Advisor/A.F.A of the Departments. Further, in case of continuing

schemes, the Administrative Departments can incur expenditure on the salary

component up to 1/12th

of the provision, during April, 2018 in anticipation of receipt

of Central Assistance up to 30.04.2018 without concurrence of Finance Department.

(b) In case of EAPs in the pipe line, expenditure should be incurred only if

agreement with the Donor Agency has been signed and the date of effect of the


(c) The Administrative Departments would obtain approval of Project Approval

Committee/Empowered Committee for sanction of the entire provision made in their

Demand for Grant for share capital/loan/Grant in Aid/Subsidy to PSUs and Co-

operatives, in one go, by June, 2018 and then release the amount at their level subject

to recovery of outstanding Government dues and opening of Escrow Account.

(d) Release of funds in respect of schemes/provisions reserved for Post Budget

Scrutiny would be subject to prior approval of Finance Department/Planning &

Convergence Department as the case may be.

13. (I) General limit of sanction : The Administrative Departments not covered

under the Cash Management System are authorized to sanction expenditure up to

Enhanced

Delegation

for sanction

of funds

under Cash

Management

System

General

limit of

Sanction

Page 84

Rs.1500.00 lakh at a time under Administrative Expenditure & Transfers from

State and Rs.3000.00 lakh under Programme Expenditure (State Sector Schemes,

Central Sector Schemes, Centrally Sponsored Schemes) subject to the procedure

and limit of expenditure indicated in paragraph-8 in respect of sanction and release of

funds from Vote on Account. Sanction of expenditure exceeding these limits would

require prior concurrence of Finance Department

(II) Full power for sanction of expenditure in specific cases :

Notwithstanding the limits indicated at Sub-Para (I) above but subject to the

procedure and limit of expenditure indicated in paragraph-8 in respect of sanction and

release of funds from Vote on Account, the Administrative Departments are fully

empowered to sanction expenditure for :

(a) Provisions made under Disaster Response Funds against Relief expenditure

and provisions made under Administrative Expenditure and Programme

Expenditure towards Grant-in-aid (salary) for Aided Educational Institutions,

Scholarship and Stipend to SC & ST Students, SOAP, NOAP, ODP, Modernization

of State Police Force (including advance payment to Ordnance Factories for

procurement of arms and ammunitions) and other Security related expenditure.

(b) All resource-tied up schemes and State‟s Own Flagship Programmes like Biju

KBK, Gopabandhu Gramin Yojana, Biju Gram Jyoti, Biju Saharanchal Bidyutikaran

Yojana, Biju-Kandhamal O Gajapati Yojana, Madhubabu Pension Yojana,

BASUDHA, Jalanidhi Scheme for utilization of ground water in water deficit areas

and Construction of Check Dams, Biju Setu Yojana, Mega Lift Scheme, etc. under

Programme Expenditure.

(c) Central Sector Schemes, Centrally Sponsored Schemes : Normally,

expenditure for these schemes is to be made against availability of Central Assistance

only during 2018-19 for continuing schemes. However, in case of urgent necessity for

release of funds, the Administrative Departments can incur expenditure to the extent

of 1/12th

of the provision under the respective scheme or 1/12th

of the annual

allocation made by the concerned line Ministry of Government of India whichever is

less, during April, 2018 in respect of continuing Central Sector Schemes, Centrally

Sponsored Schemes pending receipt of Central Assistance with concurrence of the

Financial Advisor/A.F.A of the Departments. Further, in case of continuing

schemes, the Administrative Departments can incur expenditure on the salary

component up to 1/12th

of the provision, during April, 2018 in anticipation of receipt

of Central Assistance up to 30.04.2018 without concurrence of Finance Department.

(d) In case of EAPs in the pipe line, expenditure should be incurred only if

agreement with the Donor Agency has been signed and the date of effect of the


(e) Release of funds in respect of schemes/provisions reserved for Post Budget

Scrutiny would be subject to prior approval of Finance Department/Planning &

Convergence Department as the case may be.

Page 85

Release to

PSUs/

Co-operatives

14. The Administrative Departments not covered under the Cash Management

System are authorized to sanction:

(i) Share Capital/Loan to PSUs/Co-operatives subject to recovery of outstanding

Government dues, opening up of Escrow Account and with prior approval of the

Project Approval Committee and the Empowered Committee, in one go, within 30th

June, 2018 in respect of the entire provision made for the purpose in their Demand for

Grant, as the case may be and within the limit indicated in Para 13(I) above.

(ii) Grant-in-aid and subsidy to PSUs/Co-operatives shall also be made by the

Administrative Departments subject to adjustment of outstanding Government dues,

opening up of Escrow Account and within the limit indicated in Para-13(I) above.

15. In case any Administrative Department, including those under the Cash

Management System, intends to grant any relief to any PSU/Co-operative in recovery

of outstanding Government dues while releasing Share capital/loan or subsidy, prior

concurrence of Finance Department would be necessary.

16. All Administrative Departments including those covered under the Cash

Management System would be required to obtain prior approval of Finance

Department/Planning and Convergence Department as the case may be before

releasing funds in respect of schemes/provisions reserved for Post Budget Scrutiny.

17. All Administrative Departments including those covered under the Cash

Management System can sanction expenditure on existing schemes when the scope of

the scheme is proposed to be substantially altered and/or cost estimate of

projects/schemes are to be revised, within the general limit of sanction prescribed in

paragraph 12 & 13 only after completion of the process of appraisal and approval

by the competent authority as prescribed in Finance Department O.M. No.1068/F

dated 10.01.2013 read with Rule-17-A of the Delegation of Financial Power Rules,

1978 and after the Demands for the whole year are passed by Legislative

Assembly and Appropriation Act is enacted. It must be ensured that no

expenditure on a New scheme/programme is incurred until the Demands for the

whole year are passed by the Legislative Assembly and the related

Appropriation Bill is enacted.

18. Cases of expenditure sanction which require prior approval of Finance

Department in the light of the guidelines set out in the foregoing paragraphs are

listed out at Annexure-I for the sake of clarity.

19. (i) As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn

from the Treasury unless it is required for immediate disbursement. The system of

electronic disbursement of Government payments directly to the beneficiary account

Page 86

has been introduced vide Finance Department O.M. No. 27444/F dated 26.7.2012

with the objective of direct payment to the beneficiaries and vendors and to prevent

parking of funds in bank accounts by the DDOs. Instances have come to the notice of

Government that money drawn by the DDOs is being kept unutilized for indefinite

period. This adversely affects the Ways and Means position of the State. Drawal and

retention of funds results in deferment/deprivation of the expenditure on priority items

which are linked with developmental activities. In order to prevent drawal of money

and retention thereof in shape of cash/bank draft, the DDOs must record a certificate

on the body of the bills presented after 31st March, 2018 as follows:

“the money drawn in cash/bank drafts up to the period 31.03.2018 has been

disbursed by now except Rs._____________which would be disbursed by 30.04.2018

at the latest”.

(ii) Similarly, while presenting the pay bill for April, 2018 to be paid on or

after 01.05.2018, the D.D.O must record a certificate that:

“all money drawn in cash/bank draft up to the period 31.03. 2018 have been

fully disbursed and no amount is lying un-disbursed with him”.

(iii) While presenting the pay bill for the month of May, 2018 onwards, the

D.D.O. must record a certificate to the effect that:

“the money drawn in shape of cash/bank draft through the bills presented

during the previous months has been disbursed except the money drawn in A.C. bills

and the amount now proposed for withdrawal in this bill in shape of Cash/Bank draft

shall be disbursed within a period of 15 days from the date of actual drawal from the

Bank/Treasury”.

(iv) While scrutinizing the bills to be presented during 2018-19, the

Treasury Officers must check and ensure that a certificate is recorded on the body of

the bill by the D.D.O. concerned to the effect that no amount of money drawn from

Treasury/Bank has been kept in deposit account without specific prior approval of

Finance Department.

(v) It is observed that the cash balance Certificate is being furnished in a

routine manner although huge amounts remain un-disbursed for a long period, which

seriously affects the Ways & Means position of the State. The DDOs shall therefore

furnish a cash balance report as on 30.04.2018 in the enclosed proforma (at

Annexure-II) to the Collector of the District by 08.05.2018. The Collector in turn

will report directly to Finance Department (Ways & Means Branch) by

19.05.2018, the name of DDOs who have drawn money up to 31st March 2018 but

have not disbursed it by 30.04.2018. A copy of such report should also be

endorsed to the concerned Heads of Department.

Page 87

(vi) Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and

Memo No. 53931(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of

money at a time and its retention in un-authorized Bank accounts must also be strictly

followed. It has been reiterated in Finance Department Circular No. 32215/F.,

dated 21.11.2014 that if any such instance of un-authorized parking of money is

noticed, the concerned DDO shall be liable for disciplinary action under Rule –

15 of the OCS (CC&A) Rules, 1962. As per instructions issued vide Finance

Department Circular No. 32215/F., dated 21.11.2014, the Heads of Department and

Collectors shall cause enquiry into the matter of unauthorized parking of Government

money in bank accounts after obtaining information from the Treasury Officers/

Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case,

instances of irregularity are found, the matter should be reported to respective Heads

of the Department/Administrative Department. They should take disciplinary action

against the Officer committing such irregularity under intimation to Finance

Department and ensure that funds are drawn and transferred to implementing agencies

only for actual expenditure and not for parking in Bank Account. The Drawing &

Disbursing Officers shall strictly follow these instructions.

Administrative Departments are to sanction and release funds for expenditure

out of the Vote on Account, 2018-19 in accordance with the aforesaid instructions.

Yours faithfully,

Sd/-


Page 88

Annexure-I

CASES REQUIRING PRIOR APPROVAL OF FINANCE DEPARTMENT

Sl.

No.

Subject/Item Paragraph

1. Creation/filling up of posts 4 (vi)

2. Purchase of new vehicles & hiring of vehicles 4 (vii)

3. Purchase of machinery and equipment exceeding the

limit of sanction of the Administrative Departments as

well as overall limit indicated in Para 8(I).

4 (Viii)

4. Items of expenditure reserved for Post Budget scrutiny 12(ii)(d), 13(II)(e) &

16

5. Sanction of expenditure exceeding Rs.1500 lakh at a

time under Administrative Expenditure & Transfers

from State and Rs.3000 lakh under Programme

Expenditure in case of Departments not covered under

Cash Management System

13 (I)

6. Release of Share Capital/Loan/Grant in Aid/ subsidy to

PSUs/ Co-operatives exceeding the limit specified in

para -13 (I)

14(i) & (ii)

7. Any relief to PSUs/Co-operatives in recovery of

outstanding Govt. dues while sanctioning share capital,

loan or subsidy.

15

Page 89

Annexure-II

CASH BALANCE REPORT OF DDOS AS ON 30.04.2018

Signature

Designation of D.D.O.

Name &

Designation

of the

D.D.O.

Name of the

Heads of

Department/

Administrativ

e Department

Un-disbursed

amount out

of money

drawn before

01.03.2018

Un-disbursed

amount out

of money

drawn in

March, 2018

Total

amount

of un-

disbursed

money

Break-up of

the

un-disbursed

amount

i.e. whether

kept in

cash/B.D./

Banker‟s

Cheque/DCR

or in

unauthorized

Bank

Account.

Reasons

for drawal

&

retention

of the un-

disbursed

amount in

violation

of SR 242

of OTC

Vol-1.

1 2 3 4 5 6 7

MATTERS RELATING

TO ODISHA TREASURY

CODE

Page 93


FINANCE DEPARTMENT

*****

No. 12902 _________/F., Dt. 15.04.2017_

FIN-TRY-MISC-0032-2012(pt.)

From



To

All Principal Secretaries/



All Heads of Departments/

All Collectors.

Sub: Procurement and installation of Point of Sale (PoS) devices/ Mobile PoS in State

Government Agencies / Special Purpose Vehicles (SPVs) / Societies for non-


Sir,

I am directed to say that all State Government Agencies including the Special Purpose

Vehicles (SPVs) / Societies for collection of user charge will be enabled to receive digital

payment of all kinds including debit and credit cards and Aadhaar – based payments in the

current financial year.

Accordingly, the following process for procurement and installation of PoS devices is to

be adopted for procurement of PoS devices for accepting digital payments in the departmental /

agency counters:

i) Head of the State Government Agencies are to assess the requirement of PoS

devices or Mobile PoS (with services of Aadhaar based payment) in their counters

and make an indent any of the two banks authorised to handle the business and

deposits of State Public Sector Undertakings (SPSUS) and State Level Autonomous

Societies as per the Annexure to the Bank indicating the name of the Bank Branch

from which the Agency would require the services of digital payment.

ii) Upon requisition of the devices, the Bank shall supply the PoS devices to the

Agencies concerned and install the same at the desired places. The said Agencies

will ensure the required infrastructure including internet connectivity, telephone,

personal computer, sim card as the case may be.

iii) The Bank will supply the device in terms of the requisition indicating the machine

identity number for monitoring payment of merchant discount rate & payment of

rentals on the devices installed. The concerned agencies may bear the charges on

Page 94

account of merchant discount rate up-to payment of Rs. 10, 000/- on debit card only

and indicate the limit to the banks so as to calibrate the devices accordingly. The

payment of rentals of the devices are to be mutually decided between the Bank and

the concerned Agency.

iv) Policy on refund before the Digital receipt is credited to the Agency Account:

At the time of making payments made in the Agency counters, if by mistake or due

to ignorance, a payment is made more than once using the card and the agency is

intimated about such payment either by the payer or at the time of reconciliation,

the amount may be refunded back to the payer by giving a request to the Bank

branch in which the designated account of the device is maintained and before the

amount is remitted to Agency account.

v) Policy on refund after the Digital receipt is credited to the Agency Account:

In case a refund is sought by the payer after the payment is credited to the Agency

account the request regarding refund of such money will be examined by the

officials of the agency and the agency may issue necessary instructions to their

banker for making payment to the bank account of the beneficiary.

vi) A separate set of guidelines are being issued for installation of PoS devices for


vii) Payment at Counters

a) For payment of fees, service charges etc., the citizen will go to the designated

Counter and may opt for payment through Debit card against bill or demand raised

by the Agency or make the payment to avail any paid service.

b) The person in charge of the counter will ask for Debit / Credit Card of the payer

and swipe the card and enter the amount required to be paid against the particular

demand / bill or charges for availing of any service in the PoS machine. The

depositor will be asked to enter his PIN number to complete the transaction. Along

with the payer‟s copy of the receipt generated by the PoS machine, the official in

charge of the Counter will also issue a money receipt in the prescribed form of the

Agency or a system generated money receipt as the case may be as proof of

payment under his signature. The merchant / receiver‟s copy of the receipt

generated from the PoS machine will be preserved along with the counter foil of the

money receipt and recorded in the Collection Register on daily basis and also taken

to the Cash Book. The amount so collected will be kept in the bank account of the

Agency to which the PoS machine is linked.

c) On each day at a particular time, say after close of the counter the person-in-

charge will prepare an item-wise aggregate collection made with reference to the

Page 95

money receipt numbers and send a consolidated report to the head of the Unit/

Agency.

Aggregation of receipts, accounting, reporting and reconciliation.

The Head of the Unit/ Agency will aggregate the item-wise receipts from different

counters and prepare a consolidated item-wise statement of collections made for each day. He/

She shall prepare a consolidated statement and transmit the same to the Bank with which

Agency‟s count is maintained along with a debit slip/cheque with an endorsement „Pay yourself‟

or issue a standing instruction to the bank for debiting the current account and simultaneous

credit to the Agency account maintained in the same bank or elsewhere counters/ units collected

in the PoS device linked Account. Remittance of the collections made therein to the account of

the Agency is to be verified and reconciled on daily basis so as to ensure that the digital receipts

are remitted from the bank linked account to the Agency‟s account on T +1 day basis (where T is

the day on which the funds credited to the device linked account of transaction)

I would, therefore, request you to issue necessary instructions to all Agencies under your

control to install PoS devices for facilitating digital payments and follow the procedure as

outlined above.

Yours faithfully,

Sd/-


Page 96

Annexure

Banks authorised to handle the business and deposits of State Public Sector Undertakings

(SPSUS) and State Level Autonomous Societies

List of Public Sector Banks

1. State Bank of India

2. Indian Overseas Bank

3. UCO Bank

4. Bank of Baroda

5. Union Bank of India

6. Bank of India

7. Indian Bank

8. United Bank of India

9. Canara Bank

10. Allahabad Bank

11. Andhra Bank

12. IDBI Bank

13. Punjab National Bank

14. Syndicate Bank

15. Central Bank of India

List of Private Sector Banks

1. HDFC Bank

2. Axis Bank

3. ICICI Bank

List of Regional Rural Banks

1. Utkal Grameen Bank

2. Odisha Gramya Bank

List of Co-operative Banks

1. Odisha State Co-operative Bank

Page 97


FINANCE DEPARTMENT

*****

No. 12908 _____/F., Dt. 15. 04. 2017__

FIN-TRY-MISC-0032-2012(pt.)

From



To

All Principal Secretaries/




All Collectors.

Sub: Point of Sale (PoS) devices – Mobile PoS, AEPS Device in Government Offices –

Assessment of Demand.

Sir,

I am directed to say that all Government Offices will be enabled to receive digital

payment of all kinds including net banking, debit and credit cards and Aadhaar- based payments

in the next financial year.

Accordingly, the following process for procurement and installation of PoS devices is to

be adopted for accepting digital payments in the form of cards (Debit / Credit) and Aadhaar

based payment in the departmental counters:

i) Head of Offices are to assess the requirement of PoS devices (either fixed line PoS or

mobile PoS) in their counters and move their respective Heads of Departments who in turn will

place a request to the Administrative Department to make an indent to the Director of Treasuries

& Inspection indicating the name of the preferred Bank, if any. Since these are Government

receipts, the Agency Banks of Reserve Bank of India as mentioned in Annexure-I are only

authorised to provide the devices for digital payment.

ii) The required information may be furnished to the Directorate of Treasuries as per the

Annexure-II. Upon requisition of the devices, the bank shall supply the PoS devices to the Head

of Office and install the same at the desired places. The Head of Office / DDO will ensure the

required infrastructure including internet connectivity, telephone, personal computer, sim card as

the case may be.

iii) The Agency Bank will supply the device in terms of the consolidated requisition of the

Director of Treasuries & Inspection to the concerned offices and intimate the Directorate of

Treasuries about the supply of such devices along with machine identity number for monitoring

Page 98

payment of merchant discount rate & payment of rentals on the devices installed in the

Government Offices.

iv) Draft guidelines for operationalizing digital payment of Government dues are enclosed

for comments or suggestions, if any.

I would, therefore, request you to issue necessary instructions to the Subordinate Offices

to assess the requirement of PoS devices and furnish the consolidated indent to the Director of

Treasuries & Inspection as well as comments / suggestions on the draft guideline by 30th

April,

2017.

Yours faithfully,

Sd-


Page 99

Annexure-I

List of Agency Banks

1. Allahabad Bank

2. Andhra Bank

3. AXIS Bank

4. Bank of India

5. Canara Bank

6. HDFC Bank

7. ICICI Bank

8. IDBI Bank

9. Indian Bank

10. Indian Overseas Bank

11. Oriental Bank of Commerce

12. Central Bank of India

13. Punjab National Bank

14. State Bank of India

15. UCO Bank

16. United Bank of India

17. Union Bank of India

Page 100

Annexure-II

Requisition for supply and installation of digital payment devices

Name of the Administrative Department _______________________________________

Name of the preferred Banks, if any __________________________________________

Name of the office with

location

Type of device to be installed

(fixed line PoS or mobile PoS)

No. of devices required

Page 101


FINANCE DEPARTMENT

*****

OFFICE MEMORANDUM

No. 23502 ____/F., Dated the 9th

August, 2017

IAMC-FIN-EAO-0001-2017

From



To

All Departments of Government.

All Heads of Departments/.

Sub: Improper management of Cash by the DDOs and non-reconciliation of closing Cash

Balance of Cashbook with Bank.

The Odisha General Financial Rules and Odisha Treasury Code are the two basic pillars

which defines the general system of Financial Management and Control, Fund Management

entails strict adherence to prescribed rules and procedures in handling and retention of funds.

The procedure for the safe custody of moneys in the hands of Government Servant has been

prescribed in the OGFR as well as in the Odisha Treasury Code, where due importance has been

given for proper maintenance of cash book and verification of cash balance kept either in the

cash chest of the office or with the banks. The Head of Department has been made responsible

for observance of all relevant financial rules and regulations by his own office or by subordinate

disbursing officers. Every officer incurring or authorising expenditure from public money should

be guided by the principles of financial propriety laid down therein.

2. As per the subsidiary Rule 242 of OTC-Volume-I, no money shall be drawn from the

Treasury unless it is required for immediate disbursement. It is not permissible to draw money

from the Treasury in anticipation of demands or to prevent the lapse of budgetary grants.

3. As per subsidiary Rule-37 of OTC-Volume-I, all monetary transactions should be entered

in the Cash book as soon as they occur and attested by the Head of office in token of check,

Cashbook should be closed regularly and completely checked by the Head of Office after

verifying the totalling of the Cash book or have these done by some responsible subordinate

other than the writer of the cash book and initial it as correct and at the end of each month the

cash balance in the cash book should be verified and signed by recording a certificate to that

effect.

4. In respect of the closing cash balance, bill wise analysis with date of drawal is required to

be entered in the cash book at the end of each month. Further, the balances shown in the cash

Page 102

book should also be reconciled with balances reflected in the Bank pass book/statement and in

case of any discrepancy, the same should be reconciled.

5. In spite of these codal provisions and rules, it has however been observed that the above

provisions of the Odisha Treasury Code and Odisha General Financial Rules are not being

followed with due diligence. Neither the cash book is maintained on daily basis nor is the same

being checked by the Head of Office. As a result, cases of incorrect depiction of the opening and

closing balances, unauthorised retention of cash, recording of expenditure twice in the cash book

leading to temporary misappropriation of Government money etc. have been noticed. Similarly,

instance of misappropriation of Government money with forged signature have also been noticed

due to non-reconciliation of the cash book with the bank pass book/ statement. These

irregularities have been commented in the Report of the C &AG of India as well as Internal

Audit Reports of the Common Cadre Auditors functioning in different Departments of the

Government. This is indicative of serious deficiencies in management of cash.

6. Therefore, it is now impressed upon all concerned to issue necessary suitable instructions

to the DDOs under their administrative control to scrupulously adhere to the principles laid-

down in the Treasury Rules as well as in Odisha General Financial Rules, so that proper cash

management can be made and mis-utilisation of Government money can be avoided. In the event

of any breach of the rules leading to mis-utilisation or misappropriation, appropriate disciplinary

proceedings should be initiated against the erring officials.

Sd/-


Page 103


FINANCE DEPARTMENT

*****

OFFICE MEMORANDUM

No. 23509 ____/F., Bhubaneswar, Dated the 9th

August, 2017

IAMC-FIN-EAO-0001-2017

From



To



Sub: Sanction of Advance for Departmental and allied purposes and adjustment thereof.

The Odisha General Financial Rules defines the general system of Financial Management

and Control. As per Rule-10 of OGFR each Head of Department is responsible for enforcing

financial order and strict economy at every step. He is responsible for observance of all relevant

Financial Rules and Regulations both by his own Office and by subordinate Disbursing Officers.

Rule-9 of the said Rules also stipulates that every officer incurring or authorizing expenditure

from public money or stores should be guided by high standards of financial propriety following

the principles laid down there in.

2. Rule 267 of OGFR, Volume-I provides that interest free advances to Government

Officers and others for special Departmental purposes will be regulated by special orders issued

by the Government. Note to that Rule mentions that in cases of advances regulated under Rule-

267 of OGFR, sanction should be issued by the competent authority/ agreements to be

executed at the time of drawing of advance with the stipulation that no interest should be

chargeable if the conditions attached to the sanction are fully complied with to the satisfaction of

the competent authority. But in cases of default, interest shall be charged.

3. In subsidiary Rule-509 of OTC, Volume-I it is mentioned that advances granted under

special orders of competent authority to Government Officers for Departmental or allied

purposes may be drawn on the responsibility and receipts of the Officers for whom they are

sanctioned, subject to adjustment by submission of detailed accounts supported by vouchers or

by refund, as may be necessary.

4. In Rule-267 (ii) of OGFR, Volume-I it is clearly mentioned that in cases where the

adjustment bill is not submitted within the prescribed time, the entire amount of advance may be

recovered in one lump sum immediately on expiry of such time limit. In such cases also interest

can be charged on the entire amount of advance from the date of drawal to the date of recovery

of the amount. But the claim of Government servant for reimbursement cannot be forfeited

merely on account of recovery of such amount.

Page 104

5. Note-9 of SR-37 of OTC, Volume-I envisages that a “Register of Advances” should be

maintained reflecting there in all the particulars regarding the date, the name and designation of

the Officer receiving the advance, the amount of the advance and the purpose for which it is

given, date of submission of the accounts of purchases made with supporting vouchers, total

amount adjusted and balance cash refunded, if any. The advance register should be reviewed

frequently by the Drawing and Disbursing Officer to see that all the advances are cleared by

adjustment without delay.

6. It has been brought to the notice of Finance Department that the provisions of the

aforesaid Rules and Regulations are not being followed while sanctioning advances for any

departmental and allied purposes to any Government official. As a result, advances are

lying un-recovered/ un-adjusted from the officials for years together. Instructions issued for

adjustment are not being followed. Further, the “Register of Advances” required to be

maintained as per the provisions of SR-37 (Note-9) of OTC, Volume-I, for monitoring recovery/

adjustment is not being maintained. In some cases, officials to whom the advance was sanctioned

have also retired from service before recovery of the advances. Though these deficiencies in

sanction of advances and recovery thereof have been regularly pointed out by the C & AG of

India and the internal audit wing of the respective Departments, no remedial action appears to

have been taken by the Departments/DDOs as huge amount of advances and lying un-adjusted.

7. In order to ensure timely recovery/ adjustment of advances and to avoid possible mis-

appropriation and mis-utilization of Government fund, all the Drawing and Disbursing Officers

are now required to follow the guidelines given below for better management of the advance

positions.

(i) Interest free advances sanctioned for departmental and allied purposes should be

through a sanction order indicating the purpose and the time limit for submission

of vouchers/accounts with condition of charging of interest, if not utilized either

by submission of vouchers or refund of the un-utilized cash within the time limit.

(ii) No second or subsequent advance should be sanctioned unless the previous one is

adjusted either by submission of vouchers or refund of cash.

(iii) A “Register of Advances” should be maintained indicating the detail particulars

as mentioned in para-5 above.

(iv) Advances remaining un-utilized within the prescribed time should be recovered in

one lump-sum immediately on expiry of such time as in the sanction order.

(v) Advances are not to be treated as final payments and should form a part of cash

balance until proper accounts of adjustment are made on supporting vouchers.

(vi) At the end of each month analysis of the pending advance position awaiting

adjustment should be made to ensure proper recovery/ adjustment wherever

applicable.

(vii) In no case the advance should remain un-adjusted for more than one year.

(viii) In case of pendency of advance for recovery from a Government servant on

orders of transfer/ retirement on superannuation or/ death while in service, the

Page 105

Head of Office is to indicate the amount of recoverable advance in the Last Pay

Certificate to be issued from the Office to facilitate recovery of Government

money.

8. All the Departments of Government are hereby advised to issue necessary instructions to

the DDOs under their administrative control to strictly adhere to the provisions of Odisha

Treasury Code, Volume-I, the OGFR, Volume-I as mentioned as well as the guidelines as

mentioned at para-7 (i) to (viii) above while sanctioning advances.

Sd/-


Page 106


FINANCE DEPARTMENT

*****

OFFICE MEMORANDUM

No. 32888 _____/F., Dated-13.11.2017

FIN-TRY-MISC-17/2016

Sub:- Procedure for submission of pension application through online in IFMS,

Odisha.

The retiring / retired Government employees eligible for pension and Legal heirs of

deceased Government servant eligible for Family/LTA (Life Time Arrear) pension are required

to submit their pension application in the prescribed form as per the Orissa Civil Service

(Pension Rules 1992) read with OCS (Pension) Amendment Rules, 2015 to the Head of Offices.

Subsequently, after detailed verification of the records available in the office, the Head of Office

forwards the pension application along with the Service Book to the Pension Sanction Authority

(PSA) for onward transmission of pension papers to the Pension Issuing Authority (PIA). The

Pension Payment Order (PPO) is issued by the Pension Issuing Authority i.e. A.G (A&E),

Odisha and transmitted to the Disbursing Officer (Treasury Officer) for final disbursal of the

pension to the retiring or retired Government employees and family pensioner.

In the aforesaid procedure relating to pension application processing, there is a high

degree of manual intervention in all stages. The retiring/ retired Government employee/ family

pension applicant remains unaware of the developments taking in various offices in different

stages of pension application processing. Often the retiring/ retired employee/ family pension

applicant has to run from one Office to another to know the status of processing of his/ her

pension application. In order to infuse transparency into the system and ensure hassle free

processing of pension application, IFMS, Odisha has been enabled to provide the facility for

online pension application processing system. Hereafter, the online pension module will be used

by the retiring/ retired employees/ family pension applicant, Head of Office, Pension Sanction

Authority and Pension Issuing Authority to process the pension application. The operational

procedure relating to online submission and processing of pension application is outlined below:

COVERAGE : All State Government employees/ legal heirs of the deceased Government

Servant eligible for pension/ family pension under OCS Pension Rules 1992 can submit their

pension application forms using the Online Pension Module of IFMS Odisha to their respective

Head of Offices.

1. Processing of pension application forms in the online pension application module

from the level of Head of Office will be mandatory.

2. The processing of the pension application in the office of the Head of Office and

Pension Sanctioning Authority will be made as per the usual official process in the

Page 107

file. After obtaining the approval from the competent authority, the application will

be processed in the online pension module in two levels i.e. Operator & Approver for

transmission of the approved / rejected application to the appropriate person or

authority.

3. The Head of Office / Pension Sanctioning Authority will authorize the officer /

official to work as „Approver‟ or „Operator‟ as the case may be in processing of

online pension application. In case the authorized official is not the Head of Office /

PSA, he/she may forward the document to the next level and the hardcopy of

application should be signed by the competent authority.

4. The process to be adopted for submission of online pension/ family pension

application by the retiring employees/ legal heirs of deceased Government Servant

eligible for Family/ LTA, processing at the level of Head of Office, Pension

sanctioning Authorities (PSA) and Pension Issuing Authority i.e. Office of the

Principal Accountant General (A&E) are explained as follows:

SUBMISSION OF PENSION APPLICATION:

1. The retiring/ retired employee shall submit the online Pension Application using the

pensioners Portal (https://www.odishatreasury.gov.in/PensionPortal). The retiring/

retired employee shall fill up the details in Pension Application Form available under

the menu Citizen Services of “Pensioners portal”. The IFMS Odisha also provides a

link to the Pensioners‟ portal for the convenience of the user.

2. Applicant, after selecting the type of pension shall enter her/his GPF Account No. or

the HRMS Employee ID to auto populate the Pension Application Form with the

personal details such as: Name, personal identification mark, PAN No., Aadhaar No.,

contact No. name of the last office attended etc. The information relating to

remaining fields of the page on personal details, family details and nominee details

shall be provided by the applicant in the online portal and submitted to Head of

Office.

3. Before submission of Pension Application in Form –“E”, the applicant may also

upload her/his thumb impression/signature, joint photograph, identification

documents etc. duly attested by the Head of Office. The photographs may be

uploaded in the jpg or jpeg format.

4. After submission of online pension application, the applicant shall take the printout of

the Pension Application Form – E” along with “Form - C & D” from the Portal and

submit the hard copy of application to the Head of Office, under her/his signature in

presence of two witnesses whose signature should also be recorded in the hard copy

of the application (Form-C). The pension application Form – E, C & D will be

submitted along with joint photograph and relevant documents duly attested by the

Head of Office.

Role of

Applicant

https://www.odishatreasury.gov.in/PensionPortal

Page 108

5. In case, the applicant is not able to submit online application, she/he shall submit the

application in prescribed form (Form E, C & D) duly filled in, along with relevant

documents directly to Head of Office who shall initiate the process for submission of

“Pension Application Form” in Pension Portal on behalf of the retiring/ retired

employee.

6. The online submission of Application is also applicable for grant of Family Pension

on the death of Government servant. At the time of submission of online Application,

the applicant shall enter GPF Account No. or the HRMS Employee ID of the

deceased Government employee to auto populate the Pension Application Form and

select the type of pension as “Family Pension”, thereby enter the date of online

Application in Pension Portal, the applicant shall take the print out of the Application

in “Form –K” and submit the physical form along with relevant documents to Head

of the Office. In case, the applicant is not able to submit online application, she/he

shall submit the application in prescribed form (Form- K) duly filled in directly to

Head of Office, along with relevant documents who shall initiate the process for

submission of “Pension Application Form” in Pension Portal on behalf of the

applicant.

(A) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF HEAD OF

OFFICE:

1. After receipt of the hard copy, the authorised Official of the concerned section of the

Head of office dealing in pension matters shall open the online application in pension

preparation menu of IFMS, Odisha Portal (https://www.ifmsodisha.gov.in or

https://www.odishatreasury.gov.in) by using her/his Login Id. She/he has to

acknowledge the receipt of the Pension Application and forward to Operator Login of

the Head of Office for processing with a note/observation.

2. In operator Login, the user shall check the application by selecting from task list and

shall verify the Application in details. If any discrepancy is noticed, that can be

rectified at that level. The operator shall also enter the service details, Retirement

Benefit Details, Recovery details and Provisional pension details of the applicant on

the basis of information available in the service book of the applicant and other

relevant information as per the extant practices and provisions.

3. The Operator shall upload the documents in support of thumb impression/signature,

joint photograph, identification documents, death certificate and legal heir certificate

etc., duly attested by Head of Office unless uploaded by the applicant earlier.

4. The Operator shall generate the appropriate Forms as prescribed namely – E, K, J, L,

C, D and F etc. as per the category of pension and place in the office file for

necessary approval from Head of the office.

5. After obtaining the approval of the Head of Office in respect of the pension

application processed in the file, the operator shall verify if there is any modification

Establishment

Section

Operator

https://www.ifmsodisha.gov.in/

https://www.odishatreasury.gov.in/

Page 109

to the Forms earlier generated from the portal. He/she shall rectify the information

contained in the online application as per the approval taken in the file and forward

the online Application to Head of Office (Approver) Login.

6. The Head of Office (Approver) shall open the online application in IFMS using

her/his Login Id selecting from Task list and shall scrutinise the details in the hard

copy of Pension Application placed in the office file vis-à-vis online Application.

7. The Head of the Office (Approver) shall send the hard copy of the pension

application Form along with attached Forms, documents of the Applicant and the

Service Book in original to the Pension Sanctioning Authority. The letter number and

date on which the hardcopy of the pension application has been despatched shall be

recorded in the online pension application by the Approver before forwarding to the

Pension Sanctioning Authority.

8. If Head of Office intends to object the online application on any ground, then the

application shall also be rejected through online. In case of rejection, the reasons of

rejection shall be intimated to the applicant through SMS alert with a request to

submit online application again. In such cases, the Applicant shall submit the fresh

online Application in pension portal of IFMS by using the HRMS ID/ GPF Number.

In that case, the data already entered previously during submission of Online

Application shall be auto populated with edit option.

(B) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF PENSION

SANCTIONING AUTHORITY (PSA) :

1. After receipt of the hard copy of Application, the authorised Official of the concerned

section of the Pension Sanctioning Authority dealing in pension matters shall open the

online application in pension preparation menu of IFMS, Odisha Portal

(https://www.ifmsodisha.gov.in or https://www.odishatreasury.gov.in) by using

her/his Login Id. She/he has to acknowledge the receipt of the Pension Application

and forward to Operator Login of the Pension Sanctioning Authority for processing

with a note/observation.

2. The Operator of the Pension Sanctioning Authority shall verify the Online Pension

Application with the hard copy of the Pension Application received in the office and

the service record in details. To open the Online Pension Application received from

Head of the Office, the Operator has to select that specific online pension application

from the task list by giving her/his Login Id.

3. The Operator shall generate and print the Draft Pension Sanction Orders Form-F

(Part-II) / Form- L (Part-II) / Form- R and the forwarding letter (Form – G (for

retiring Government Servant) / Form – M (for Family Pension) as per the category of

Pension from IFMS Portal and process for approval of the Pension Sanctioning

Authority.

Approver

Operator

Establishment

Section

https://www.ifmsodisha.gov.in/

https://www.odishatreasury.gov.in/

Page 110

4. After obtaining the approval of the Pension Sanctioning Authority in respect of the

pension sanction processed in the file, the operator shall forward the online

Application to the Approver Login of Pension Sanctioning Authority.

5. In case there have been modification to the Pension Sanction Order generated from

the system at the level of Pension Sanctioning Authority, the Operator/ Approver of

the Pension Sanctioning Authority can make such rectification in the online

Application. If such rectification leads to any change in the Form already submitted

by the Head of Office, the Pension Sanctioning Authority may either revert the Online

Application along with hard copies of the Head of Office or authenticate the Forms

generated due to such modification under her/his signature.

6. The authorised Approver in the office of the Pension Sanctioning Authority shall

forward the Online Pension Application after the despatch of the hardcopy of Pension

application along with Service Book and documents to Pension Issuing Authority.

The authorised Approver shall mention the Letter number and date of despatch of the

hard copy of Application in the Online Application before forwarding to Pension

Issuing Authority.

7. In case the application is reverted back, after necessary correction and compliances to

the objection raised by Pension Sanctioning Authority, the Head of Office shall

resubmit the application to Pension Sanctioning Authority who shall forward the

same to Pension Issuing Authority after due approval.

(C) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF HEAD OF

THE OFFICE WHO ALSO ACTS AS PENSION ISSUING AUTHORITY (PIA) :

1. In some cases where, Head of Office may also be the Pension Sanctioning Authority,

the processing of Online Pension Application will be made in two level namely Head

of the Office and Pension Sanctioning Authority even in the same office.

2. The same person may play the role of Establishment Assistant/Operator / Approver

for both Head of Office & Pension Sanctioning Authority with two different Logins.

However, it is suggested that for two levels verification different persons may be

assigned the roles to ensure correctness of the Data.

(D) PROCESSING OF PENSION APPLICATION AT THE LEVEL OF PENSION

ISSUING AUTHORITY (PIA) :

1. The Pension Issuing Authority [A.G (A&E), Odisha] shall download the pension

application data from IFMS Odisha upon receipt of the hardcopy of the application

along with the Service Book in original from Pension Sanctioning Authority.

2. A.G (A&E), Odisha will process the pension application form in their Pension

module and shall issue the authorities of (PPO/FPPO), CPO and GPO as usual in

respect of the applicant. In case of any discrepancy noticed, Pension Issuing

Page 111

Authority shall revert back the online application along with hard copies received to

the concerned Pension Sanctioning Authority with objection memo.

3. The Pension Sanctioning Authority may rectify the error or send back the online

pension application, along with hard copies to the level of Head of Office for

rectification. After due rectification, the application shall be resubmitted to Pension

Issuing Authority through Pension Sanctioning Authority.

(E) PROCESSING AT THE LEVEL OF TREASURY AFTER ISSUE OF ONLINE

PENSION PAYMENT ORDER (PPO):

Once a Pension Payment Order (PPO/ FPPO) is successfully generated &

issued, the detail information will be populated in pension application module of

IFMS, the concerned Treasury will only enter the PPO number to retrieve the

pensioners‟ data for processing of Pension at the Treasury level.

An SMS shall be sent to the pensioner at each stage of processing of the

pension papers. The pensioner can also view the status of her/his pension papers

from the “File Processing History” under the Sub-Menu Citizen Services of the

Pensioners‟ Portal (https://www.odishatreasury.gov.in/PensionPortal).

(F) CREATION OF USER IDS FOR PROCESSING OF ONLINE PENSION

APPLICATION

The Treasury Officers will have the responsibility for creation of user Ids

(Establishment section, Approver and Operator) for Head of Office and Pension

Sanctioning Authority.

The Head of Office and Pension Sanctioning Authority are required to submit

a list of Users along with their role (Establishment section Approver and Operator)

to the Treasury Officer as per the format enclosed in the Annexure. In case of any

difficulty faced, the matter may be escalated to the Directorate of Treasuries. The

time line for creation of user IDs by the Treasuries is (3) three working days, and

deactivation of Id by next working day of intimation.

The system has the inbuilt facility to create multiple users for Establishment

section, approver and operator function within the same office. The Head of Office

and Pension Sanctioning Authority have to exercise due diligence in recommending

the Treasury Officer while creating users.

In case where, the Head of Office is also the Pension Sanctioning Authority,

two separate sets of Login Ids for Head of the Office and Pension Sanctioning

Authority shall be used for processing of the online Application.

In case of transfer, retirement, or any other occasion resulting in the cessation

of duties in a particular office of an official who has been provided with user Id, the

https://www.odishatreasury.gov.in/PensionPortal

Page 112

Head of Office and Pension Sanctioning Authorities will intimate the Treasury

Officer for deactivation of the User Id in order to restrict unauthorized use of Id.

(G) DEEMED AMENDMENT TO O.C.S. ( PENSION ) RULE- 1992

The Online Pension Application process has been designed as per the process laid

down in O.C.S. Pension Rule-1992. The Forms will be generated from the system as per

the prescribed format. Some additional information such as Aadhaar Number, Mobile

Number, e- Mail Id and Bank details etc. are collected in the online process for the

convenience of the pensioner. The existing provision of the O.C.S. Pension Rule-1992

stands modified to this extent.

By order of the Governor


(Principal Secretary to Government)

Page 113


FINANCE DEPARTMENT

*****

No . 34081 ________ /F., Dt. 22.11.2017_ FIN-TRY-MISC-0017-2016

CORRIGENDUM

The words “death of the Government servant. After submission of” may be inserted

in the 2nd

sentence after the words “date of” in Para-6 of the Heading Submission of Pension

Application of Finance Department Office Memorandum No-32888/F., dated 13.11.2017

relating to subject Procedure for Submission of Pension Application through online in

IFMS, Odisha and the said para may be read as follows:-

“The online submission of Application is also applicable for grant of Family Pension on

the death of Government servant. At the time of submission of online Application, the applicant

shall enter GPF Account No. or the HRMS Employee ID of the deceased Government employee

to auto populate the Pension Application Form and select the type of pension as “Family

Pension”, thereby enter the date of death of the Government servant. After submission of online

Application in Pension Portal, the applicant shall take the print out of the Application in “Form-

K” and submit the physical form along with relevant documents to Head of the Office. In case,

the applicant is not able to submit online application, she/he shall submit the application in

prescribed form (Form-K) duly filled in directly to Head of Office, along with relevant

documents who shall initiate the process for submission of “Pension Application Form” in

Pension Portal on behalf of the applicant.”



Page 114


FINANCE DEPARTMENT

*****

OFFICE MEMORANDUM

No. 35175 _____/F., Dt. 29.11.2017_

FIN-TRY-MISC-17-2016

Sub: Procedure for submission of online/offline application for revision of pension in

IFMS Odisha.

The modalities for Revision of Pension in case of State Government Pensioner/family

Pensioners as per the recommendations of 7th

Pay Commission have been prescribed vide

Government in Finance Department Office Memorandum No-28300/F, dt. 23.09.2017.

Accordingly, Pensions / Family Pensions have been revised at the level of Pension Disbursing

authorities (PDAs) by multiplying a factor of 2.57 to the Basic Pension on Dt. 31.12.2015

(including commutation and excluding additional pension, ex-gratia etc. if any) and revised

pension have been disbursed w.e.f Septemeber-2017.

Subsequently Finance Department in order to ensure smooth, quick and hassle free

disposal of pension Revision Application have allowed the State Government pensioners / family

pensioners to apply online by filling up the Application Annexure-„C‟ for revision of pension

through portal named „ARPANA‟ as per the amended provisions of Para 4.16 of the aforesaid

Office Memorandum vide Addendum dated 20th

November, 2017. Besides, pensioners /family

pensioners can also submit application offline for their basic pension /family pension by

submitting the Annexure-„C‟ along with copy of the front page of the PPO/FPPO directly in the

Office of the Pension Disbursing Authority.

Application for re-determination of Basic pension:

The application for re-determination of the basic pension is to be submitted in prescribed

Form (Annexure-C) by the pensioner to the respective Pension Disbursing Authorities (PDAs).

The pension Disbursing Authorities after necessary verification at their level shall prepare a

statement in Annexure-D of the Finance Department O.M. No. 28300/F, Dt. 23.09.2017 and

submit the same to the Pension Issuing Authorities {[A.G. (A& E), Odisha/ Controller of

Accounts, Odisha] for re-determination of the basic pension through the District / Special

Treasury where the 1st payment of pension was made or the Pension Payment Register of the

pensioner is maintained.

In the aforesaid process, the application of r re-determination of the basic pension is

required to move through multiple channels causing delay in processing of the application. The

pensioner may face difficulty in ascertaining the status of his/ her application. He/ she may also

visit Treasuries / Banks / AG (O) / Controller of Accounts to pursue and expedite the process of

re-determination of basic pension. In order to obviate such inconveniencies and expedite the

process of re-determination of the basic pension, government have instituted an online system

through a dedicated web portal called “ARPANA‟‟.

Page 115

Availability of the online portal “ARPANA”:

The online portal “ARPANA” for re-determination of pension shall be available in the

internet with the domain name www.pension.odishatreasury.gov.in. It can also be accessed

through a link provided in the home page of IFMS, Odisha (www.odishatreasury.gov.in /

www.ifmsodisha.gov.in)

Now Government have been pleased to lay down the following detailed procedure for

submission online/offline application for revision of pension /family pension in IFMS, Odisha

for the benefits of the pensioners / pensioners in detail:

(A) Application for revision of pension using Aadhaar number authentication:

Pensioner may choose the link provided in the home page of the “ARPANA” portal for

online submission of the pension re-determination application using Aadhaar number

authentication. The pensioner has to provide his pension related information as per the prescribed

format in the portal. He/ she shall have to provide his mobile number so that the SMS alert about

the status of processing of his application can be intimated to him / her.

Pensioner can authenticate the application by suing his Aadhaar number. The pensioner

will have the option of authentication either through One Time Password (OTP) which will be

received in his / her registered mobile or through biometric impression given in the devices

registered with UIDAI. After necessary authentication, an application ID will be generated by

the portal which will be communicated to the pensioner through SMS.

Pensioners who have authenticated the online application need not submit any hardcopy

to the Pension Disbursing Authority. The Pension Disbursing Authority will verify the online

application submitted by the pensioner by accessing the portal and enter the information relating

to Annexure-D using his/her Aadhaar number and forward it to the District / Special Treasury, as

the case may be. The District / Special Treasury will verify the online application and the

Annexure-D submitted by the pension Disbursing Authority in the portal against the P.P.O.

register maintained by them and transmit it to the Pension Issuing Authorities.

In case of any defect in the application, the Pension Disbursing Authority or the District /

Special Treasury may reject the request for re-determination with supporting reason. The fact of

such rejection will be communicated to the pensioner through SMS and e-mail..

After re-determination of pension by the pension issuing Authority, the fact of such

revision shall be entered by the pension Issuing Authority in the online portal and it shal be

intimated to the pensioner.

On receipt of the revised authority, the pensioner can submit the revised authority to the

pension Disbursing Authority for carrying out necessary revision of pension at their end.

(B) Application for revision of pension not using Aadhaar number authentication:

Pensioner may choose the link provided in the home page of the “ARPANA portal for

online submission of the pension re-determination application not using Aadhaar number

http://www.pension/



Page 116

authentication. The pensioner has to provide his pension related information in the prescribed

format along with mobile number in the portal.

Pensioner who will not use Aadhaar authentication can take a printout of the application

after successful submission of their information relating to re-determination of pension in the

portal. The printed copy of the application will contain the unique identification number.

Pensioner shall submit the printed copy of the application to the respective Pension Disbursing

Authority under his signature.

The Pension Disbursing Authority will verify the data entered in the hardcopy of the

application submitted by the pensioner by accessing the portal and enter the information relating

to Annexure-D using his/her Aadhaar number and forward it to the District /Special Treasury, as

the case may be. The District / Special Treasury will verify the online request for re-

determination of the pension and the Annexure-d submitted by the Pension Disbursing Authority

in the portal against the P.P.O register maintained by them and transmit it to the Pension Issuing

Authorities.

In case of any defect in the application, the Pension Disbursing Authority or the District /

Special Treasury may reject the request for re-determination with supporting reason. The fact of

such rejection will be communicated to the pensioner through SMS and e-mail.

After- re-determination of pension by the Pension Issuing Authority, the fact of such

revision shall be entered by the Pension Issuing Authority in the online portal and it shall be

intimated to the pensioner.

On receipt of the revised authority, the pensioner can submit the revised authority to the

Pension Disbursing Authority for carrying out necessary revision of pension at their end.

(C) Application for revision of pension not using the “ARPANA” portal:

Pensioner can also submit application for re-determination of their basic pension by

submitting the Annexure-C along with copy of the front page of the PPO/ FPPO directly in the

office of the Pension Disbursing Authority.

The Pension Disbursing Authority will verify the information submitted by the pensioner

in the annexure-C and prepare the Annexure-D on the basis of the information available in the

office record. Subsequently, the Pension Disbursing Authority will undertake the exercise of

entering both Annexure-C & Annexure-D in case of the above category of application in the “

ARPANA” portal using their user ID & password. After necessary approval at their level, the

pension Disbursing Authority shall forward the application to the District / Special Treasury or

Pension Issuing Authority, as the case may be using his/ her Aadhaar authentication.

The processing of the above application received in hardcopy by the Pension Disbursing

Authority from the pensioner will also be made through the online portal to facilitate speedy

disposal of the application and ensure transparency. The responsibility for entry of the data

furnished by the pensioner in the hardcopy will be undertaken by the Pension Disbursing

Authority.

On receipt of the revised authority, the pensioner can submit the same to the Pension

Disbursing Authority for carrying out necessary revision of pension at his/her end.

Page 117

The PDA will normally complete the activities relating to disposal of application for

revision of pension as per the following Service Delivery matrix.

Service Delivery Matrix:

Type of

Application

Name of the

Authority

Activities Processing Time

Online

Application

using Aadhar

number

authentication

Pension Disbursing

Authority

Verification and approval of

Annexure-C

7 working days

Preparation of Annexure-D

Transmission to District/ Special

Treasury

Online

Application

not using

Aadhar

number

authentication

Pension Disbursing

Authority

Scrutiny of the printed copy of

the application

15 working days

after receipt of

the hardcopy of

the application Verification and approval of

Annexure-C



Treasury

Submission of

physical

Application

Pension Disbursing

Authority

Scrutiny of the printed copy of

the application

30 working days

from the date of

receipt of

physical

application

Verification and approval of

Annexure-C



Treasury

Application

using Aadhaar

number/ not

using Aadhaar

number/

physical

application

District /Special

Treasury

Verification with the PPO

register and transmission to

Pension Issuing Authority

7 Working days

Monitoring of the service delivery:

The “ARPANA‟‟ portal will provide report relating to the pendency of the application at

various levels to the Competent Authority for monitoring and to expedite disposal of Pension

Application. The portal will also provide e-mail and SMS alert to the Pension Disbursing

Authorities / District & Special Treasuries in case there is delay in delivery of services as per the

service delivery matrix.

Page 118

Mechanism for grievance redressal :

The pensioner will have an option for lodging his/her grievance through the online portal.

The grievance will be addressed in a time bound manner. There will also be facility for Help

Desk support to address any difficulty in using the services of the portal.

Implementation :

The portal has been made available to the public w.e.f. 21st November, 2017. Pension

revision applications received, if any, after the launching of the portal will be processed as per

the provisions of the Office Memorandum and pensioners/family pensioners need not resubmit

the pension revision application. Besides, any application received by the Pension Disbursing

Authority before the launching of the portal will also be processed as per the provisions of the

Office Memorandum within a period of 30 days from the date of issue of the Memorandum

through the portal.



Page 119


FINANCE DEPARTMENT

*****

No. 1224 ____/F., Dt. 12.01.2018

FIN-WM-ACCT-0001-2012

To

All Departments of Government,

All Heads of Departments,

Chief Executives of State Public Sector Undertakings.

Sub: Deduction of Tax at source – Income tax deduction from Salaries under Section 192

of the Income Tax Act, 1961 during the financial year 2017-18

The undersigned is directed to inform that the circular No.29/2017 (F. No. 275/

192/2017- (IT (B) dated 05.12.2017 of Government of India, Ministry of Finance, Department of

Revenue, Central Board of Direct Taxes, New Delhi on Deduction of Income Tax at source from

salaries during the financial year 2017-18 can be accessed through the Finance Department

website http://www.odisha.gov.in/finance .

This may be brought to the notice of all Drawing & Disbursing Officers under their

control who may download the circular form this website for their guidance and information.

Sd-

Joint Secretary to Govt.

http://www.odisha.gov.in/finance

Page 120


FINANCE DEPARTMENT

*****

No. 2717 /F., 1st February, 2018

P.U.-II-01-2018

To

Section Officers / Desk Officers,

All Branches of Finance Departments, (Except-OE-II)

Sub: Online generation of sanction orders using Integrated Financial Management

System (IFMS) Portal

Ref: 33639/F., dt. 13.12.2016 from Treasury Branch, F.D. &

590/Try dt. 21.11.2017 from Spl Try No. II, OLA campus, BBSR

The State Government in Finance Department vide their Letter No. 33639/F., dt.

13.12.2016 have decided that henceforward all financial sanctions (GPF, Provisional Retirement

Benefits, Contingent Charges, Grants-in-aid, Loans given to State Govt. Employees, GIS

Advance/Refund, Loans given to PSU and Local Bodies, Share Capital Investment and Short

Term Advance like Festival Advance etc.) will be prepared online in the IFMS portal. For this

purpose, there will be an Operator who prepares the Sanction Order and an Approver who would

approve and authenticate the Sanction Order. The Operator and the Approver would access the

IFMS portal using their login credentials which will be allotted by the Special Treasury No. II,

OLA Campus, Bhubaneswar.

Hence, all Branches of Finance Department concerned with financial sanction/s, are

requested herewith to provide details of their Operator/s and the Approver/s in the enclosed

proforma (Annexure-I with single sanctioning authority/ Annexure-II with multiple sanctioning

authority) to the undersigned for onward transmission of the same to the Treasury Officer,

Special Treasury No.-II, OLA Campus, Bhubaneswar for generation of user-ids and passwords.

Sd/-

Under Secretary to Government (DDO)

Page 121

OFFICE OF THE TREASURY OFFICER

SPECIAL TREASURY NO. II, BHUBANESWAR (OLA CAMPUS)

Letter No. 590 /Try. Dt.21.11.2017

To

All the DDOs.

Sub: Creation of User Login Credentials for DDO‟s under „Online Sanction Order‟ and

„Online Pension modules‟ to DDs under jurisdiction of Special Treasury No. II,

Bhubaneswar (OLA Campus).

Sir/Madam

With reference to the subject cited above this to bring to your notice that training on

„Online Sanction Order‟ and „Online Pension modules‟ has already been imparted to all the

DDO‟s of this Treasury. It was already highlighted during the training that Govt. in Finance

Department vide its letter no. 33639/F dt. 13/12/2016 has instructed online generation of all

Financial sanctions using the moduels in IFMS. Hence it is necessary for all DDOs to generate

online sanction order and process pension application online without further delay for which user

ID and password is required. You are therefore requested to submit application in Annexure-1/

Annexure II to this office for generation of user ID and password by 25/11/2017. In case of any

queried you may please contact the help desk of this office.

This may be treated as most urgent.

Yours faithfully

Sd/-

Treasury officer

Special Treasury No. II, Bhubaneswar

(OLA Campus)

Page 122

Annexure-I

Application of User ID and Password under Category „A‟ of Sanction order module

(Offices with single Sanctioning Authority).

1. Name of the Office :-

2. DDO Code :-

Details of person to be assigned as „Operator‟

1. Name :-

2. Designation :-

3. Date of birth :-

4. Email ID :-

5. Mobile No. :-

6. Aadhar No. :-

Details of person to be assigned as „Approver‟

1. Name :-

2. Designation :-

3. Date of birth :-

4. Email ID :-

5. Mobile No. :-

6. Aadhar No. :-

Signature of Head of Office

With Seal

Page 123

Annexure-II

Application of User ID and Password under Category „B‟ of Sanction order module

(Offices with multiple Sanction Authority).

(Officers with „n‟ no. of Sanctioning Authority need to fill up for 1,2 and „n‟ nos. of task)

1. Name of the Office :-

2. DDO Code :-

3. CO Code :-

4. Administrative Department :-

Operator Details

Sl

No.

Name Designation Date of

Birth

Email Id Mobile No. Aadhar No.

Approver Details

Sl

No.

Name Designation Date of

Birth

Email Id Mobile No. Aadhar No.

Signature of Head of Office

With Seal

Page 124


FINANCE DEPARTMENT

***

No._____ 2876________/F, Dt.- 02.02.2018 FIN-DIP-CORFND-0001/2018

OFFICE ORDER

In order to ease payment of the compensation to the small depositors, it has been decided

that the Drawing & Disbursing Officer of the Finance Department, after approval of the

Government on recommendation of the Committee shall release the amount from the Corpus

Fund to respective Collectors for disbursement of the same to the small depositors.

In view of the above objectives, Government has been pleased to declare the following

Collectors and District Magistrates as D.D.O.s in terms of Rule- 2(ix-a) of OGFR Vol-I under

Finance Department to operate the Head of Account “Demand No 5 - 2075 – Miscellaneous

General Services-800- Other Expenditure – 2897 – Fund for Protection of Interest of

Depositors – 91095- Amount paid out of Reserve Fund” under Establishment, Operation and

maintenance Expenditure with existing D.D.O. Code and Treasury attachment.

The Controlling Officer of Finance Department shall make allotment of funds to the

respective Collectors in IFMS system after Government approval. The Collectors shall draw the

amount for disbursement of the same to the small depositors.

SI.

No. Designation DDO Code Treasury Attachment

Treasury

Code

1. Collector, Angul ANGREV850 District Treasury, Angul 0101

2. Collector, Balasore BLSREV850 District Treasury, Balasore 0201

3. Collector, Bargarh BGRREV850 District Treasury, Bargarh 0301

4. Collector, Bhadrak BDKREV850 District Treasury, Bhadrak 0401

5. Collector, Bolangir BLGREV850 District Treasury, Bolangir 0501

6. Collector, Boudh BDHREV850 District Treasury, Boudh 0601

7. Collector, Cuttack CTCREV850 District Treasury, Cuttack 0701

8. Collector, Deogarh DGRREV850 District Treasury, Deogarh 0801

9. Collector, Dhenkanal DKLREV850 District Treasury, Dhenkanal 0901

10. Collector, Gajapati,

Parlakhemundi GJPREV850

District Treasury, Gajapati,

Parlakhemundi 1001

11. Collector, Ganjam,

Chhatrapur GJMREV850

District Treasury, Ganjam,

Chhatrapur 1101

12. Collector,

Jagatsinghpur JSPREV850

District Treasury,

Jagatsinghpur 1201

13. Collector, Jajpur JPRREV850 District Treasury, Jajpur 1301

Page 125

SI.

No. Designation DDO Code Treasury Attachment

Treasury

Code

14. Collector, Jharsuguda JSDREV850 District Treasury, Jharsuguda 1401

15. Collector, Kalahandi,

Bhawanipatna KLDREV850

District Treasury, Kalahandi,

Bhawanipatna 1501

16. Collector, Kendrapara KPDREV850 District Treasury, Kendrapara 1601

17. Collector, Keonjhar KJRREV850 District Treasury, Keonjhar 1701

18. Collector, Khurda KHDREV850 District Treasury, Khurda 1893

19. Collector, Koraput KPTREV850 District Treasury, Koraput 1901

20. Collector, Malkangiri MKGREV850 District Treasury, Malkangiri 2001

21. Collector,Mayurbhanj,

Baripada MBJREV850

District Treasury, Mayurbhanj,

Baripada 2101

22. Collector,

Nabarangpur NRGREV850

District Treasury,

Nabarangpur 2201

23. Collector, Nayagarh NGRREV850 District Treasury, Nayagarh 2301

24. Collector, Nuapada NPRREV850 District Treasury, Nuapada 2401

25. Collector, Phulbani PLBREV850 District Treasury, Phulbani 2501

26. Collector, Puri PRIREV850 District Treasury, Puri 2601

27. Collector, Rayagada RGDREV850 District Treasury, Rayagada 2701

28. Collector, Sambalpur SBPREV850 District Treasury, Sambalpur 2801

29. Collector, Subarnapur SNPREV850 District Treasury, Subarnapur 2901

30. Collector, Sundargarh SNGREV850 District Treasury, Sundargarh 3001

The amount drawn from the above Head of Account by the Collectors shall be transferred

directly to the beneficiary account from IFMS without intermediary parking in any bank account.

Sd/-


Page 126


FINANCE DEPARTMENT

****

No. 5276 /F., Dated:- 28.02.2018

FIN-TRY-BT-0001/2017

From

Sri Tuhin Kanta Pandey, IAS


To






Sub: Measures to prevent rush of expenditure towards the fag end of the Financial

Year, 2017-18.

Sir,

I am directed to say that Finance Department have earlier intimated all Departments of

Government / all Heads of Department to avoid rush of expenditure towards the fag end of the

financial year and stick to the deadlines fixed for sanction, issue of allotment, re-appropriation

and surrender of funds, submission of bills in the Treasuries and submission of proposal to

Finance Department for release of funds in letter No.3494/F, dt. 08.02.2018.

2. The Administrative Departments were requested to take timely steps for sanction, release,

re-appropriation and surrender of funds by the revised deadlines so as to ensure submission of

bills in the Treasuries in time as per the deadlines stipulated vide Finance Department Circular

No. 8728/F, dtd-31.3.2017 and No. 3494/F., dt.08.02.2018.

3. Presentation of bills in the Treasuries :-

The last date for submission of bills in the Treasuries has been intimated in advance in

Finance Department Circular No. 3494/F., dated 08.02.2018. In view of administrative

convenience and the necessity to regulate the submission of different kinds of bills/ claims in the

Treasuries in a phased manner, the deadlines so fixed for presentation of bills/ claims in the

Treasuries are now revised and mentioned below.

Page 127

Sl.

No.

Items Deadline now prescribed

(i) All bills pertaining to claims under the unit “Other

Contingencies” and purchase of Machinery, Equipment

& Vehicles, Share Capital Investment, Budgetary

support in favour of Co-operatives, Industrial

Enterprises, Public Sector Undertakings in shape of

loan or Share Capital Investment and subsidy.

15.03.2018

No Treasury shall

entertain any of these

Bills, after 15.03.2018 on

any account.

(ii) Re-submission of bills after due compliance, in respect

of items as mentioned at (i) above which were objected

to earlier.

21.03.2018

(iii) All other bills except the categories enumerated at (i)

above

21.03.2018

Extension of this deadline

would not be allowed on

any account whatsoever.

(iv) Resubmission of bills after due compliance except

those mentioned at (i) which were objected to earlier.

26.03.2018

(v) Presentation of fresh bills relating to :-

Relief expenditure,

Energy charges/ Telephone charges,

House Building/ Vehicle/ Medical Advance,

Old age pension/ Disability Pension/widow

Pension,

Pre-Matric/Post Matric Scholarship

Mid-day meal,

Police/ Fire Service/ Jails Organisation,

Home Election (Department),

State Election Commission and other Election

related bills

26.03.2018

(vi) Claims relating to Centrally Sector Schemes and

Centrally Sponsored Schemes (CSS) , the Central

Assistance for which is received on or after 21.03.2018

27.03.2018

(vii) Bills relating to PMAY and ITDP etc. which are to be

paid by transfer credit to the P.L. Account of the

concerned DRDAs/ ITDAs and all other bills which are

passed for payment by transfer credit to deposit heads.

27.03.2018

These deadlines are to be followed scrupulously. Accordingly, necessary expenditure

sanction for these items/ claims should be issued on or before the dead line for submission of

bills. The last date for issue of sanction order for incurring expenditure on these items is the last

date for submission of the related bills in the Treasury/ Sub-Treasury concerned.

Page 128

4. (i) Budgetary funds should not be transferred to Civil Deposit.

(ii) No. bill/ claim of any kind should be presented to the Treasury/ Spl. Treasury/

Sub-Treasury if the money to be withdrawn cannot be spent on or before 31.03.2018. Where the

provision is not likely to be spent by 31.03.2018, the provision shall be surrendered under

intimation to Finance Department in time. Un-spent balance of funds drawn out of the Budget

Provision for the year 2017-18 should be deposited in Government Account within 31.03.2018.

Such un-spent balances should on no account, be carried over to the next financial year, as it will

deflate the expenditure of the subsequent year on its refund to Government Account.

(iii) Sufficient care should be taken to present the bills relating to Energy Charges,

Expenditure on Relief, Externally Aided Projects, Rural Electrification i.e. (Biju Gramya Jyoti,

Biju Saharanchala Bidyutikaran Yojana), BKVY, Dietary charges of Hospitals and Jails, Old

Age Pension before the deadline.

(iv) Under no circumstances should money be drawn and kept in D.C.R., Term

Deposit, Bank Draft or in sealed bag or in any other form. Any such instance coming to notice

would be treated as temporary misappropriation except when specifically authorized by Finance

Department in writing.

5. (i) The time schedule set out above must be adhered to without any deviation. Under

no circumstances, the accounts of any Treasury/Spl. Treasury/Sub-Treasury can be kept open

beyond 31.03.2018 with a view to accommodating transactions of the current financial year.

Under the Integrated Financial Management System (IFMS), all the Treasuries are connected to

the Central Location at the Directorate of Treasuries & Inspection, Odisha, Bhubaneswar through

intranet and the controlling officers and Drawing & Disbursing Officers have access to the

system (IFMS) through the Budget Interface. Works and Forest Expenditure Modules of the

Treasury Portal (internet). The transactions are made through System. The IFMS does not

provide for any backlog processing of transactions at any stage. As such, exactly after 12.00

Midnight of 31st March 2018, which is technically the end of the current financial year 2017-

18, the system would automatically disable all the allotments for 2017-18 across the State as a

whole for the financial year 2017-18 and it would not be possible at all to carry out any

transaction, relating to the Budget of 2017-18 after that. The Collectors as heads of the

Treasury administration in the Districts will enforce these restrictions in the interest of

financial discipline as any deviation from the prescribed time schedule will cause undue delay in

submission of the accounts to the Accountant General, Odisha.

(ii) In previous financial years, on 31st March, a number of Bills/ Cheques which

were passed by the Treasuries/Sub-Treasuries in the late hours and sent to the respective Banks

for payment could not be en-cashed as their computerized system did not admit the last minute

transactions. The concerned Departments should. therefore, take advance action in this regard

and advise the Controlling Officers & DDOs to avoid submission of bills in the Treasuries

after the deadlines and ensure encashment of all claims presented in the Treasury/Bank

Page 129

before 31st March, 2018 as the centralized and computerized payment Platform of the R.B.I

and Core Banking System of Agency Banks may not accept the last minute transactions.

Besides, the e-disbursement system will also not be able to complete the cash transaction by

31st March, 2018 in such cases. The Cheque drawing DDOs of Forest and Engineering

Departments are also advised to ensure issue of all cheques sufficiently ahead so that the

payment would be processed through the e-Kuber Platform of R.B.I. for settlement through

National Electronic Fund Transfer (NEFT) before closure of the Financial Year 2017-18.

(iii) The cash transactions pertaining to the current financial year are to be

completed within 31st March, 2018 by all means. Since e-Disbursement is being processed on

the e-Kuber Platform of R.B.I and the payment settlements take place through NEFT, bills

and electronic cheques approved by the Treasuries / Sub-Treasuries and Cheque Drawing

DDOs can be encashed till the last cycle of NEFT, which normally ends at 8.00 P.M. in

every day. Accordingly, the last advise of Treasuries must be generated by 5.00 P.M. on 31st

March 2018.

6. As envisaged under S.R. 242 of O.T.C. Vol.-I, money should not be drawn from the

Treasury unless it is required for immediate disbursement. The system of electronic

disbursement of Government payments directly to the beneficiary account has been introduced

vide Finance Department O.M. No. 27444/F dated 26.7.2012 with the objective of direct

payment to the beneficiaries and vendors and to prevent parking of funds in bank accounts by the

DDOs. Instances have come to the notice of Govt. that money drawn by the D.D.Os is being kept

unutilized for indefinite period. This adversely affects the Ways and Means position of the State.

Drawal and retention of funds results in deferment/deprivation of the expenditure on priority

items which are linked with developmental activities. In order to prevent drawal of money and

retention thereof in shape of cash/bank draft and the DDOs Bank Account, the D.D.Os must

record a certificate on the body of the bills presented after 31st March 2018 as follows:

(i) "the money drawn in cash/bank drafts or by transfer to DDO's Bank

Account upto the period 31.03.2018 has been disbursed by now

except Rs._____________ which would be disbursed by 30.04.2018 at the

latest",

(ii) Similarly, while presenting the pay bill for April, 2018 to be paid on or after

01.05.2018, the D.D.O. must record a certificate that:

"all money drawn in cash/bank draft and by transfer to DDO's

Bank Account up to the period 31.03.2018 have been fully disbursed

and no amount is lying un-disbursed with him".

(iii) While presenting the pay bill for the month of May, 2018 onwards, the D.D.O.

must record a certificate to the effect that:

Page 130

"the money drawn in shape of cash/bank draft and by transfer to

DDO's Bank Account through the bills presented during the previous

months has been disbursed except the money drawn in A. C bills

and the amount now proposed for withdrawal in this bill in shape

of Cash/Bank draft shall be disbursed within a period of 15 days

from the date of actual drawal from the Bank/Treasury".

While scrutinizing the bills to be presented during 2018-19, the Treasury Officers must

check and ensure that a certificate is recorded on the body of the bill by the D.D.O. concerned to

the effect that no amount of money drawn from Treasury/Bank has been kept in deposit account

without specific prior approval of Finance Department.

7. It is observed that the cash balance Certificate is being furnished in a routine manner

although huge amounts remain un-disbursed for a long period, which seriously affects the Ways

& Means position. The DDOs shall therefore furnish a cash balance report as on

16.04.2018 in the enclosed proforma (at Annexure-‘A’) to the Collector of the District by

23.04.2018 and the Collector in turn will report directly to Finance Department (Ways &

Means Branch) the name of DDOs who have drawn money up to 31ft March 2018 but

have not disbursed it by 16.04.2018. A copy-of such report should also be endorsed to the

concerned Heads of Department.

8. Instructions issued vide F.D. letter No. 27397(425)/F., dt.25.6.92 and Memo No.53931

(442)/F., dt.19.12.92 regarding restrictions on heavy withdrawal of money at a time and its

retention in un-authorized Bank accounts must also be strictly followed. It has been reiterated

in Finance Department Circular No. 32215/F dated 21.11.2014 that if any such

instance of un-authorized parking of money is noticed, the concerned DDO shall be

liable for disciplinary action under Rule-15 of the OCS (CC&A) Rules, 1962. As per

instructions issued vide Finance Department Circular No. 32215/F dated 21.11.2014, the Heads

of Department and Collectors shall cause enquiry into the matter of unauthorized parking of

Government money in bank accounts after obtaining information from the Treasury Officers/

Drawing and Disbursing Officers/ Autonomous Agencies of the Districts. In case, instances of

irregularity are found, the matter should be reported to respective Heads of the

Department/Administrative Department. They should take disciplinary action against the Officer

committing such irregularity under Intimation to Finance Department and ensure that funds are

drawn and transferred to implementing agencies only for actual expenditure and not for parking

in Bank Account.

9. The D.D.Os under the administrative control of the Departments may be instructed to

strictly follow these instructions.

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I would, therefore, request you kindly to take timely steps for drawal of funds by the

deadlines stipulated above in the interest of fiscal discipline and effective financial management.

It should be noted that there will not be further relaxation in the deadlines indicated above under

any circumstances whatsoever.

Yours faithfully,

Sd/-


Page 132

Annexure-„A‟

Cash Balance Report of DDOs as on 16.04.2018

Signature

Designation of D.D.O

Name &

Designation

of the D.D.O

Name of the

Heads of

Department/

Administrative

Department

Un-disbursed

amount out of

money drawn

before 01.03.2018

Un-disbursed

amount out of

money drawn in

March, 2018

Total amount

of

un-disbursed

money

Breakup of the

Un-disbursed

Amount i.e. whether

kept in

cash/B.D./Banker‟s

Cheque/ DCR or in

unauthorized Bank

Account

Reasons for drawal

& retention of the

un-disbursed

amount in violation

of SR 242 of OTC

Vol-I.

1 2 3 4 5 6 7

Page 133


FINANCE DEPARTMENT

***

OFFICE MEMORANDUM

No. 11820 /F, dtd.- 31.03.2018

FIN-TRY-Estt-0011/2017

Sub: Change in the Operational Procedure for submission of Annual Establishment

Review Report.

Ref: Finance Department Resolution No.Codes-27/2011(Pt.)-3602/F, dt.06.02.2013.

The need for submission of Annual Establishment Review (AER) has been envisaged

in the above referred Resolution of the Finance Department. It has been provided that the

AER will be electronically submitted by the Head of Offices/DDOs through the Treasury

Portal (iOTMS). In the meanwhile, the Establishment Pay bills of all the Head of

Offices/DDOs are prepared in HRMS. In the process of preparation of salary bills, the

information regarding the sanctioned strength of various categories of posts available in the

office, their scales of pay, men in position and the subsequent vacancies thereof are also

recorded in the HRMS, whereas the above information were entered into iOTMS in the

process of submission of AER manually by Head of Offices causing delay, difficulty and

incongruity in collection of correct information. In view of the above difficulties, it has been

decided that the report of AER will henceforth be submitted by the Head of Offices/DDOs

using the HRMS application. The report submitted by the Head of Offices will be

consolidated at the level of Controlling Officers and Administrative Departments for

facilitating generation of information relating to Department-wise employee position. The

compiled AER data of all Administrative Departments will be made available to Finance

Department from the HRMS application.

The process to be adopted for submission of AER report in the HRMS application

will be as below:

2.0 Role of Head of Office/DDO :

2.1 Head of Office/DDO shall log-in to the HRMS application available in the internet

using the URL http://hrmsodisha.gov.in.

2.2 The Authorized officer of the office after log-in to the HRMS application will click on

the „My office Interface‟ link which will display the page containing a link for Annual

Establishment Review under the Menu „Office Administration‟.

2.3 The Annual Establishment link may be clicked to generate the report of Annual

Review for the concerned Establishment.

2.4 Various groups of services namely: A, B, C, D would appear on the screen of DDO

where he/she can enter the actual sanctioned strength of his/her office. In the same form,

information about Grant-in-Aid employees can also be submitted by the DDO/Head of

office in case he/she is responsible for drawal of Grant-in-Aid salary.

http://hrmsodisha.gov.in/

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2.5 Head of Office/DDO may also view individual employee-wise detailed report

containing the scales of pay, group, grade pay (6th

Pay), scale of pay as per 7th

Pay, levels in

the pay matrix as per ORSP Rules, 2017. Head of Office/DDO may also view post wise total

sanctioned strength, men in position and vacancy available in the said office as per the

required format in Schedule-I of F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt.

06.02.2013.

2.6 The facility for generation of Schedule-I-A (F.D. Resolution No. Codes-27/2011(Pt.)-

3602/F, dt. 06.02.2013) would also be available in HRMS. In this regard, it may be noted that

the establishment of the office responsible for feeding data in HRMS must ensure correct

entry of information relating to the G.O. No. and date in which various posts of the office are

sanctioned/terminated/to be terminated.

2.7 HRMS will also generate Schedule-I-B (F.D. Resolution No. Codes-27/2011(Pt.)-

3602/F, dt. 06.02.2013) in case of DDOs who are responsible for drawal of Grant-in-Aid

salary upon furnishing of relevant information in the AER form of the HRMS Application.

2.8 After due verification, the Authorized officer of the Head of office/DDO can submit

the AER to the appropriate Controlling Officer/Heads of Department. The list of the

Controlling Officer/Heads of Department will be populated automatically. The authorized

officer has to choose the correct code and designation of the Controlling Officer/Heads of

Department for online submission of the AER.

2.9 In case the Head of office/DDO needs to submit AER report to multiple Controlling

Officer/Heads of Department for employees working in the establishment, separate AER for

respective Controlling Officer needs to be submitted. For example: a Block Development

Officer may be required to submit separate AER report to Director, Panchayati Raj, Director,

Elementary Education, Director, Social Welfare etc.

2.10 In principle, HRMS will not be able to generate the salary bill for the month of

January for the employees of the Head of office/DDO for which AERs have not been

submitted to their respective Controlling Officers/Heads of Department. However, due to

necessary functionalities for submission of AER in HRMS was not available during January,

2018, the AER for 2017-18 may be prepared and submitted in HRMS during the month of

April, 2018. Salary bills for the month of March, 2018 to be drawn in April, 2018 will

not be generated in HRMS in case of non-submission of AER for 2017-18.

2.11 After submission and approval by the Controlling Officer/Heads of Department of

AER report, the DDO will print a copy of the report generated from HRMS and maintain in

his office for future requirement.

3.0 Role of Controlling Officer:

3.1 AER report submitted by the Heads of office/DDO will appear in the task list of the

Controlling Officer interface of the HRMS.

3.2 The Controlling Officer may approve the AER or he/she can choose any of his/her

subordinate as authorized officer.

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3.3 In that case, the entire task of Controlling Officer will be reflected in the Task list of

the authorized Officer.

3.4 The authorized officer of the Controlling Officer will log into the HRMS Application

to verify information submitted by the DDOs/Head of offices.

3.5 If the authorized officer of the Controlling Officer/Heads of Department notices any

incorrect or incomplete information in the AER submitted by the Head of office/DDO, he/she

may modify the information or revert the AER for modification by the concerned DDO/Head

of office.

3.6 If the report of the Head of office/DDO is found to be correct, the authorized officer

of the Controlling Officer/Heads of Department will approve the AER and enable the DDO to

generate his/her final AER report in the HRMS interface.

3.7 A consolidated information in Schedule-II, Schedule-II-A and Schedule-II-B of the

F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt. 06.02.2013 will be available in the

HRMS application at the level of Controlling Officer/Heads of Department. Print copy of the

consolidated report relating to Schedule-II, Schedule-II-A and Schedule-II-B will be kept in

the office of Controlling Officer/Heads of Department for further reference.

3.8 In principle, HRMS will not be able to generate the salary bill for the month of

February for the employees of the Controlling Officer/Heads of Department who have not

submitted AERs to their respective Department during submission of pay bills for the month

of January. Due to necessary functionalities for submission of AER in HRMS was not

available during February, 2018, the AER for 2017-18 may be approved and submitted in

HRMS during the month of April, 2018. Salary bills for March, 2018 to be drawn in April

will not be generated in HRMS in case of non-submission of AER for 2017-18.

4.0 Administrative Department :

4.1 The consolidated information relating to DDO/Head of office and submitted by the

Controlling Officer/Heads of Department to the respective Administrative Departments

would be available in the HRMS interface of the Department in Schedule-III, Schedule-III-

A & Schedule-III-B as per F.D. Resolution No. Codes-27/2011(Pt.)-3602/F, dt. 06.02.2013.

4.2 The Administrative Department may authorize any officer in HRMS for view of

consolidated information relating to DDO/Head of Office approved by the Controlling

Officer. The authorized officer of the Department will access HRMS application to view the

reports submitted by the Controlling Officer/Heads of Department.

4.3 On approval of the AER submitted by the Controlling Officer/Heads of Department at

the level of Administrative Department, HRMS will generate the schedules of AER in

Schedule-III, Schedule-III-A & Schedule-III-B in terms of the F.D. Resolution No. Codes-

27/2011(Pt.)-3602/F, dt. 06.02.2013.

4.4 In principle, HRMS will not be able to generate the salary bill for the month of March

for the employees of the Department who have not submitted AERs. Due to necessary

functionalities for submission of AER in HRMS was not available during February, 2018, the

AER for 2017-18 may be approved and submitted in HRMS during the month of April, 2018.

Page 136

Salary bills for March, 2018 to be drawn in April, 2018 will not be generated in HRMS in

case of non-submission of AER for 2017-18.

5.0 Certificate to be furnished by Head of offices/Heads of Department and

Administrative Department in Schedule-IV (F.D. Resolution No. Codes-27/2011(Pt.)-

3602/F, dt. 06.02.2013).

5.1 On submission of AER by the Head of office/Heads of Department/Administrative

Department respectively as per the timeline indicated above, HRMS application will generate

Schedule-IV which may be submitted along with salary bill to the respective Treasury

Officers.

6.0 Implementation strategy :

6.1 The District Coordinators of CMGI will provide necessary support to all offices in

their district for smooth submission of AER at each level.

6.2 The user manual will be uploaded in the HRMS Odisha Portal. A copy of the manual

is enclosed at Annexure-I.

Yours faithfully,



Page 143


FINANCE DEPARTMENT

***

OFFICE MEMORANDUM

No. 11839 /F, Bhubaneswar dtd. 31.03.2018

FIN-TRY-MISC-0017-2016

Sub: Accounting procedure for pension payments made on behalf of the State

Government by the Authorized Public Sector Banks.

Background:

It has been decided by the Reserve Bank of India (RBI) that the Agency Banks will

settle their Agency transaction for both funds and Agency commission directly with them

instead of routing through any other Agency Bank that acts as an aggregator in certain cases.

This effectively makes all Agency Banks to report State Government payments and receipts

directly to the RBI instead of routing through any other Agency Bank. Thus, the Agency

transaction details/scrolls will be sent directly by the individual Agency Banks to the State

Government Treasury.

As per the existing arrangement, the Authorized Public Sector Banks (PSBs) for

pension disbursement in Odisha are routing/reporting their Agency transactions through the

State Bank of India (SBI) and United Bank of India (Jagatsinghpur). The reimbursement

made by R.B.I in respect of pension payments made and the agency commissions thereof are

initially received by the SBI and UBI (Jagatsinghpur) and subsequently shared among other

Authorized PSBs as per Para-12 of PSB Scheme for Pension disbursement. However, in view

of revised instruction of R.B.I the reimbursement of fund and agency commission shall now

be made directly to the Authorized PSBs.

In order to implement the suggestion of RBI regarding direct settlement of Agency

transaction with the Authorized PSBs and submission of Bank-wise individual scrolls to the

State Treasury, the following process will be adopted:

2.0 Definition:

2.1 Paying Branch:

Paying branch is the branch where the pensioner‟s Bank account is maintained and

records relating to regular credits of pension are kept.

2.2 Link Branch/Nodal Branch:

The Authorized PSBs will nominate one of their branches located in the State Capital

as Link Branch/Nodal Branch for submission of consolidated State-wise scroll in respect of

all State Government Pension Disbursing Branches of their Bank to the State Pension

Treasury. The list of the Link/Nodal Branch as nominated by the Authorized PSBs is

enclosed in Annexure-I.

Page 144

2.3 State Pension Treasury:

A newly created Treasury is responsible for accounting of pension paid by the State

Government through Authorized PSBs.

3.0 Duties and functions of the Paying Branch:

3.1 The paying branch is one from where the pensioner has opted to draw his pension.

3.2 The paying branch shall be responsible for disbursement of pension to the pensioner

as per extant procedure (Para-10 of the existing PSB Scheme for Pension payment).

3.3 The paying branch will obtain necessary certificate from the pensioner/family

pensioner such as: Life Certificate, Non-employment certificate, Non-marriage/Re-marriage

certificate as per Para-15 to 15.2 of the PSB Scheme for pension payment. It may also collect

certificate regarding recovery from pensioner if any excess is paid to him/her. The paying

branch shall keep the certificates with them and furnish a declaration to this extent in the

monthly payment scroll.

3.4 In case of disbursement relating to Commuted Value of Pension (CVP) by the pension

paying branch, the original commutation authority will be returned to the Link/Nodal Branch

for onward transmission to the State Pension Treasury with necessary payment confirmation

certificate. The State Pension Treasury shall furnish the paid voucher relating to CVP to the

AG (A&E), Odisha and other authorities as required. A separate category-wise scroll may be

furnished by the paying branch to the Nodal Branch recording the details of CVP paid.

3.5 As per the extant provisions of the Treasury Code and Scheme for Payment of

Pensions to the State Government pensioners through the Public Sector Banks (), no payment

of gratuity should take place in the Authorized PSBs. However, in case the paying branch of

the Authorized PSBs makes any gratuity payment, the original voucher (Gratuity Payment

Order) should be returned to the Nodal/Link Branch for onward transmission to the State

Pension Treasury with necessary certificate of payment.

The authorization for recovery/recoveries of outstanding Government dues mentioned in the

Gratuity Payment Order should be credited to the appropriate Head of Account and deposited

in the Government account. The Authorized PSBs should furnish the copy of the challan

duly attested by the paying branch along with the paid Gratuity Payment Order to the State

Pension Treasury. In case of recovery from Gratuity Payment Order, the gross amount of

payment should be shown in the Payment Scroll and the recovery under concerned major

head should be shown in a separate Receipt Scroll by the Bank.

3.6 The paying branch will maintain a detailed record of the pension paid by it including

the recoveries made, if any. In case of requirement, the Branch will be responsible to produce

all relevant records relating to payment and recoveries made thereof.

3.7 The paying branch is also required to maintain a summary of the category-wise and

Head of Account-wise pension paid/recoveries made. The different categories of pension and

the respective Head of Account under which it will be reported is enclosed in Annexure-II.

In case of inter-state pension under Major Head “8793-Inter-state Suspense Account, the

Page 145

Detail Head for all the states in Annexure-II should be “91002-Adjustment Accounts for

Odisha”.

3.8 It will prepare category-wise pension/commutation payments and recovery scrolls in

quadruplicate as per the form prescribed in Annexure-III except where the paying and Link

Bank is the same. In the later cases, only three copies would be prepared.

3.9 The paying branch will send the advice/category-wise scrolls of payment and

recoveries to its Link/Nodal Bank Branch by 10th

of each month. The certificate of payment

and other declaration will be recorded on the advice/scroll itself. Individual entry in the scroll

will be attested by the nominated officer of the Branch where payment is made. The signature

of the Branch Manager/Authorized Officer along with the date will be recorded at the bottom

of the advice/category-wise scroll. One copy of the scroll will be retained by the paying

branch for its own record and the remaining copies of the scroll along with certificates,

vouchers and other relevant documents to be submitted to the Link/Nodal Branch.

3.10 The paying branch will be able to send the physical records of disburser‟s half in case

of requirement to the Nodal Branch for the purpose of verification by the State Pension

Treasury.

3.11 Instead of physical copy of scrolls and other documents to the Nodal branch, the

paying branch if so desires can submit electronic scrolls to the Link Branch either generated

from the IT system of the Bank or through authorized E-mail ID of the Bank.

3.12 The paying branch should prepare category-wise pension and CVP payment and

recovery scrolls. In case the paying branch finds it difficult to identify the category to which

the particular pension record would belong, the paying branch may approach the Link/Nodal

Branch or the State Pension Treasury or the Treasury from which the record has been

transferred to determine the correct category/classification under which the pension is to be

identified.

3.13 In case there is any change in pension payments in any particular month as compared

to the pension payment of preceding month, for any reason, the paying branch will make a

notation „Change‟ (preferably in red ink) along with suitable reasons in the Remarks Column

of the payment scroll for that month against the affected entry. If in any particular case,

pension payment has been stopped entirely for reasons of death of a pensioner or non-

submission of any certificate, or transfer of pension account to other pension disbursing

authorities, etc. the relevant particulars of the PPO as appearing in the previous scroll are to

be included in the scrolls of the month in which change has taken place. However, the

amount column therein may be left blank with a notation „Change‟ giving suitable reasons

against the affected entry. Further, a certificate of having made the remark of „Change‟ on the

scrolls may also be appended at the end of the scroll itself.

3.14 Whenever there is change in the basic rates of pension and /or dearness relief on

pension, the paying branch shall call back the pensioner‟s half of the PPO and record thereon

the changes indicating, inter-alia, the date(s) from which the changes are effective. After this

is done, those halves will be returned to the pensioners.

Page 146

4.0 Function of Link /Nodal Branch

4.1 On receipt of three copies of scrolls supported by necessary documents from all the

paying branches, the Link/Nodal Branch of the Authorized Bank will check the scrolls and

prepare a summary sheet in duplicate in the form as given in Annexure-II and incorporate

therein the payments and recoveries made by all paying branches linked to it under each

category. List of Head of Account & category-wise pension is given in Annexure-IV.

4.2 The Link branch will send the summary sheet along with two copies of payment and

recovery scrolls received from various paying branches to the State Pension Treasury for the

purpose of accounting.

4.3 The Link Branch will comply the doubts of the State Pension Treasury in respect of

scrolls submitted by it. If required, the Link Branch will arrange to submit the vouchers,

pension documents for further scrutiny by the State Pension Treasury for the purpose of

accounting of the scroll.

4.4 The Link Branch will also send soft copies of the summary sheet and detailed pension

scrolls to the State Pension Treasury as per required format along with hard copies.

4.5 At the end of the month, Link/Nodal Branch will prepare Date-wise Monthly

Statement (DMS) in five copies indicating the date-wise total pension payment and

recoveries made by the Bank through all their pension paying branches as per the format in

Annexure-V. It shall submit three copies of the DMS to State Pension Treasury on the first

working day of the month for quick accounting, reconciliation and verification of DMS.

5.0 Role of State Pension Treasury:

5.1 On receipt of scrolls/summary sheets etc. from the Link branches of the Authorized

PSBs, the State Treasury will check the payment and recovery scroll. Summary sheets,

pension scrolls and certificates that they are complete in all respect.

5.2 The State Pension Treasury will develop a database for all the pensions paid by the

State Government through the PSBs. For the purpose of preparation of database, the State

Pension Treasury may seek master data and incremental data relating to pensions paid by the

authorized PSBs. In case of any doubt or discrepancy noticed by the State Pension Treasury

in the scrolls submitted by the Link/Nodal Branch, it may call for all relevant records from

the paying branch through the Nodal branch for detailed scrutiny. Till the detailed scrutiny is

complete and the error pointed out by the State Pension Treasury is rectified and revised

scroll is submitted by the paying branch and the Nodal/Link Branch, the accounting of the

pension paid by the paying branch will be held up. The held up amount along with relevant

reasons thereof will be intimated by the State Pension Treasury to the Link/Nodal Branch,

AG (A&E), Odisha and RBI. The Link/Nodal Branch will submit the DMS excluding the

held up amount, if the DMS has already been submitted, it will be revised accordingly. If

there is excess payment to pensioner/family pensioner solely due to the mistake of Bank and

the excess amount is irrecoverable, then the Bank would compensate the loss to the

Government by way of depositing the loss amount through Treasury challan otherwise the

subsequent accounting and reimbursement will be held up by the State Pension Treasury and

Reserve Bank of India.

Page 147

5.3 It shall also provide scrolls, vouchers and other records required for reimbursement of

the pensions relating to pensioners of All India Services, Central services, Railways, Defence

and other State etc. to the Directorate of Treasuries and AG (A&E), Odisha for

reimbursement of such claims by the State Government.

5.4 The State Pension Treasury will have a robust IT system to scrutinize the correctness

of the pensions paid by the PSBs and the classifications of such pension.

5.5 The development of IT system may take some time and till the establishment of the IT

system, the State Treasury will make manual checking of the scrolls and summary sheets for

the purpose of accounting.

5.6 It shall prepare the monthly accounts for submission to the office of AG (A&E),

Odisha in the prescribed format as per the extant provisions. Further, it shall also report to the

AG (A&E), Odisha a Bank-wise abstract of pension payment made as an additional

document in the format as prescribed in Annexure-VI. Apart from Bank-wise and Category-

wise Abstract figure, State Pension Treasury would also furnish softcopies of PPO-wise

pension payments to AG (A&E), Odisha as and when the IT system of the State Pension

Treasury is ready.

5.7 Date-wise Monthly Statement (DMS) submitted by the Link Banks shall be verified

by the State Pension Treasury, returned to the Link/Nodal Branch and submitted to the AG

(A&E), Odisha after reconciliation along with monthly accounts as prescribed.

6.0 Fund Settlement at RBI:

6.1 All the link branches of the pension paying Agency Banks should forward a

consolidate statement containing the details of number of pensioners and amount paid to the

Banking Department, RBI, Bhubaneswar, on a day to day basis for fund settlement.

7.0 Reconciliation of Discrepancies:

7.1 A detailed Date-wise Monthly Statement (DMS) will be forwarded by RBI to all the

concerned authorities i.e. State Pension Treasury, AG (A&E), Odisha and Finance

Department regarding the day to day fund settlements between Agency Banks and State

Government account. AG (A&E), Odisha after reconciliation with the actual scrolls received

from the Agency Banks through State Pension Treasury may forward the Verified Date-wise

Monthly Statement (VDMS) on the monthly basis to RBI for any further adjustments.

8.0 Interim Arrangement:

8.1 The building of a robust IT system and setting up of infrastructure for the State

Pension Treasury make take some time. However, to implement the new process of direct

settlement of Agency transaction with the Agency Banks, an interim arrangement will be

made to start accounting of the pension made by the PSBs w.e.f. 1st April, 2018.

8.2 As an interim measure, the State Pension Treasury will function within the

Directorate of Treasuries & Inspection, Odisha and a Deputy Director/Joint Director will

remain in charge of the newly created Treasury. The newly created Treasury will receive

scrolls from the Link/Nodal Branch of the Authorized PSBs pertaining to the reimbursement

Page 148

claims for the period March, 2018. IFMS will be customized to provide facility for

accounting of the PSB scrolls in the State Pension Treasury.

9.0 Deemed Amendment:

The provisions of Odisha Treasury Code, Vol.-I and Scheme of Payment of Pensions

of State Government Pensioners by Public Sector Banks will stand amended to the extent of

this Memorandum.

10.0 Date of Implementation:

The above Memorandum will be effective from 1st April, 2018.




MATTERS RELATING TO

ODISHA SERVICE CODE

Page 157


FINANCE DEPARTMENT

*****

OFFICE MEMORANDUM

No. 18455 /F., Dt.12.06.2017 FIN-CS-II-ALW-0006-2017

Sub: Grant of Conveyance Allowance to the blind & physically handicapped and deaf

& dumb employees born on the work charged establishment and employees of

Non-Government Colleges and Schools.

1. In Finance Department O.M. No-14867/F dt. 17.04.2013 and No-33084/F

dt.1.12.2014, the Conveyance Allowance payable to the blind & physically

handicapped persons and Deaf & Dumb employees serving under State Government

was fixed at the Flat rate of Rs.350/- per month.

2. The demand for extending the same benefit to the blind and physically handicapped

and deaf and dumb employees on the work charged establishment and employees of

Non- Government colleges and Schools as per Finance Department O.M No. OTA-

330-2051/F, dated 10.01.1980 was under active consideration of Government.

3. After careful consideration the Government have been pleased to decide that the

Conveyance Allowance will also be payable at the fixed rate of Rs.350/- per month to

the blind & physically handicapped and deaf & dumb employees born on the work

charged establishment and such employees of Non-Government Colleges and Schools

where pay and dearness allowance at Government rates are disbursed directly by

Government”

4. The other conditions given in F.D.O.M No. OTA-330-2051/F, dated 10.01.1980,

O.M. No-14867/F, dt. 17.04.2013 and O.M. 33084/F dt. 1.12.2014 are to be

scrupulously followed.

By Order of Governor

Sd/-


Page 158


FINANCE DEPARTMENT

*****

No. 32353 /F., Dated. 07.11.2017

FIN-CS1-PAY-0005-2017

OFFICE MEMORANDUM

Sub:- Abolition of Special Pay to the State Government Employees.

The Government employees are allowed with Special Pay wherever admissible as per

specified rates prescribed in F.D.O.M. No. 46973, dtd. 28.12.1985.

After careful consideration Government have decided to abolish the Special Pay

attached to the posts.

The above decision of Government shall come into force on the date of issue of

Finance Department Resolution No. 26342, dtd.- 07.09.2017 in supersession of all earlier

instructions issued by State Government in respect of Special Pay.



Page 159


FINANCE DEPARTMENT

***

No. 2499 /F, Dt.- 30.01.2018

FIN-PCC-PAY-0001-2018

To

All Departments

Sub- Submission of information of ad hoc employees

In inviting a reference to the subject stated above, the undersigned is directed to say

that a number of ad hoc employees have been engaged in different Departments against

different posts of the Government. Their engagement is purely on short term basis. But, they

are allowed to continue in their service with one day gap after end of the period i.e. 44 or 99

days as the case may be. After implementation of contractual mode of engagement and issue

of circular by G.A & P.G Department to that effect, continuance of ad hoc service would be

contrary to the stipulations mentioned therein.

In view of this, no Department shall henceforth allow the extension of ad hoc service

of the employees after completion of tenure without prior approval of Finance Department.

However, approval of Finance Department for extension of service of ad hoc employees

covered under exceptional category declared by Finance Department and engaged in essential

services under health and educational sectors such as Doctors, Staff Nurses, other

paramedical employees under H & F.W Department, Lecturers/ Teachers under H.E

Department/ S & M.E Department may not be necessary.

It is also requested to furnish the detail information about the ad hoc employees

engaged in their Department in the prescribed proforma enclosed by 25.02.2018 positively.

Sd/-

Special Secretary to Government

Page 160


FINANCE DEPARTMENT

***

OFFICE MEMORANDUM

No. ____3164___ /F, Dt. 06.02.2018

FIN-BUD1-BT-0003-2018

Sub : Ceiling on Honorarium payable to a Government Employee.

A Government servant is generally granted an honorarium under Rule-120 of Odisha

Service Code for work performed which is occasional or intermittent in character and either

so laborious or of such special merit as to justify a special reward. The amount of honorarium

is required to be fixed with due regard to the value of service in return for which it is given.

In order to maintain uniformity in payment of such honorarium by the Departments,

the State Government had fixed a ceiling on the maximum amount of honorarium payable to

a Government employee during a financial year at Rs.20,000/- (Rupees twenty thousand)

only vide Finance Department OM No-43552/F Dt. 12.10.2010. In the meantime, more than

seven years have passed without revision of the upper ceiling of honorarium. Demands have

been received from various quarters for revision of the ceiling.

Therefore, after careful consideration, Government have been pleased to revise the

upper ceiling of honorarium payable to a Government employee during a financial year from

the current level of Rs.20,000/- (Rupees twenty thousand) to Rs.40,000/- (Rupees forty

thousand) only.


Sd/-


MATTERS RELATING

TO PROCUREMENT

OF GOODS - GeM

Page 163


FINANCE DEPARTMENT

*****

No. 14214________ /F., Dated- 28.04.2017 FIN-CODE-MISC-0005/2016

From

Sri Tuhin Kanta Pandy, I.A.S.,


To


Principal Secretary to Government/

Commissioner-cum-Secretary to Government/


Sub: Procurement of Goods and Services in Government e-Marketplace (GeM)-reg

Ref: Letter No. 22439/F., Dated. 11.08.2016.

Sir,

Instruction have been issued to the Secretaries of all Departments in the letter under

reference to utilize online DGS & D portal for making online procurement against Rate Contract

concluded by DGS&D with stipulation that procurement guidelines in Para-5(ii) of Finance

Department Office Memorandum NO. 13290/F dated 2.4.2013 shall be strictly followed while

deciding the purchase.

In the meanwhile, it has come to the notice of Finance Department that some

Departments/Organizations have started using GeM portal for procurement of goods available on

GeM. It is hereby clarified that the existing procurement procedures of the State Government

have no enabling provision for procurement of goods through GeM.

Government Department and their subordinate offices are advised to undertake

procurement of goods following the process prescribed in the guideline for Procurement of

Goods contained in FDOM No. 4939 dated 13.2.2012 as amended from time to time. All

Government Offices should refrain from using GeM portal till the detailed working

procedures on purchase from GeM for State Government offices and detailed instructions

are issued in this regard.

Yours faithfully,

Sd/-


Page 164


FINANCE DEPARTMENT

*****

No. 22252 _________/F., Bhubaneswar the 26th

July, 2017

FIN-CODE-MISC-0005/2017

From

Sri R.Balakrishnan, I.A.S,

Dev. Commissioner cum Addl. Chief Secretary to Government.

To



Commissioner-cum-Secretaries/Secretaries/

Special Secretaries to Government/

All Heads of Departments/ All Collectors.

Sub: Completion of vendor registration and other formalities for procurement of Goods

and Services through the Government e-Marketplace (GeM- https://gem.gov.in/).

Sir,

I am directed to say that the Government e-Marketplace (GeM-https://gem.gov.in/.) has

been developed by DGS&D, with technical support of National e-Governance Division of

(NeGD), Ministry of Electronics & Information Technology (MeitY), Government of India

which enables procurement of common use goods and services by Government

Departments/PSUs/ Autonomous bodies etc. which has become operational from 9th

August,

2016 and procurement through GeM has been authorized by way of amendment of GFR.

2. The portal facilitates public procurement with minimal human interface and no entry

barrier to bonafide suppliers who wish to do business with the Government and facility for

seamless processes and on-line time bound payment to vendors so as to reduce their

administrative costs in pursuing payments. The portal also provides preferential market access to

small scale industries through filters for selecting goods produced by them. The transparency,

efficiency and ease of use of GeM portal will result in substantial reduction in prices in

comparison to tender, rate contract and direct purchase rates. The State Government, are

therefore, contemplating to resort to procurement of common use goods and services from GeM

shortly.

3. In order to provide a level playing field to the local suppliers and manufacturers to take

part in Government procurements, it is incumbent of the State Government to take suitable

https://gem.gov.in/

Page 165

measures to create awareness among them and help them in getting registered in the GeM since

the “Seller(s)” on GeM will be OEMs and/or their authorized channel partners(s)/reseller(s)

having any general authorization/ dealership of the OEM to sell their product in open market and

e-Marketplaces.

4. Besides, the current procurement guidelines of the State Government aligned with the

MSME Development Policy and Industrial Policy Resolutions issued from time to time

envisages price preference, purchase of goods through rate contract system and exclusive

purchase of goods from MSEs located in the State. Such suppliers are also to be made eligible to

get themselves registered in GeM for which request has been made to the Director General of

Supplies and Disposal (DGS& D) in the Ministry of Commerce and Industry.

5. Integration of GeM with the payment systems of State Governments is also another

requirement for ensuring time bound payment to the vendors so as to inspire confidence in the

system. Accordingly, it has been suggested to the DGS&D for facilitating integration of IFMS

with GeM for ensuring timely payment to the vendors.

6. In view of the above, the following preparatory steps are required to be taken by all the

stakeholders in the process of procurement of goods and services within 15th

August, 2017;-

i) MSME Department will facilitate, promote and enhance competitiveness of MSMEs of

the State as they have State-wide presence through the network of District Industries Centres.

Similarly, the Panchayati Raj and Drinking Water Department has a larger outreach through the

314 blocks which are also major procurement agencies. Therefore, Panchayati Raj and Drinking

Water Department will also act as one of the Nodal Departments to undertake a special campaign

for spreading awareness about the market potential of GeM among the Micro small and

Medium Industries and SHG Federations etc. to get registered in the GeM for their products

through intensive campaign including advertisement in newspapers / radio and hold camps at

district/ block level for registration of suppliers.

(Action: MSME Department, Panchayati Raj and Drinking Water Department)

ii) All Departments of Government, Heads of Department, Subordinate Offices under their

control are required to create awareness about the benefits of GeM to the Government, sellers

and the local industry and the economy among their current suppliers as well as empaneled/

registered suppliers and persuade them to get registered as a Seller in the GeM Portal.

(Action: All Departments of Government, Heads of Departments and Sub-ordinate Offices)

iii) Departments Procuring specific/ specialize goods including medicines and medical

equipment for hospitals, clothing and other equipment for the State police Force may also

educate their regular/registered suppliers to get registered as a seller of the specific products

required by them

(Action: Home, Health & Family Welfare Department).

Page 166

iv) The technical integration of State treasury Portal (IFMs) with the GeM Portal should be

completed so as to enable the Departments to undertake procurement of goods and services and

make payment to the vendors through IFMS. The Director of Treasuries and Inspection is

required to obtain the technical requirement from DGS& D and complete the process.

(Action: Finance Department and Director of Treasuries and Inspection).

v) Registration of buyers is an equally important tasks to be completed in a time bound

manner with adequate support from agencies handling e-governance applications. The E&IT

Department with their Technical Directorate, OCAC are to provide handholding support in

training of prospective buyers in the Government Departments. (Action : E&IT Department)

vi) Existing procurement procedure of the State Government also needs to be amended to

provide for procurement through GeM. (Action: Finance Department, Codes Branch)

I would, therefore, request you to all the stakeholder agencies to complete these

preparatory steps by 15th

August, 2017 so as to enable the State Government Departments to start

procurement of goods and services through the GeM thereafter.

Yours faithfully,

Sd/-

Additional Chief Secretary to Government

Page 167


FINANCE DEPARTMENT

*****

No. 35243_________/F., Dated 30.11.2017

FIN-CODE-MISC-0004/2017

From



To


Principal Secretaries to Government/



Sub: Procurement of Goods and Services in Government e-Marketplace (GeM)

Ref: Letter No. 14214/F dtd. 28.04.2017

Sir,

Administrative Departments and all Government Offices were advised in the letter under

reference not to make purchases through GeM till the finalization of modalities. After

deliberation, State Government have now decided to on board GeM for voluntary purchase by

Administrative Departments/ Government Offices /PSUs for common use goods and services,

pending signing of MoU with Government of India.

2. The direct online purchases of following estimated value will be made by Government

offices through GeM.

a) Upto Rs.50,000/- through any of the available suppliers on the GeM, meeting the

requisite quality, specification and delivery period.

b) Above Rs.50,000/- and up to Rs.30,00,000/- through the GeM Seller having

lowest price amongst the available sellers, of at least three different

manufactures, on Gem, meeting the requisite quality, specification and delivery

period. The tools for online bidding and online reverse auction available on

GeM can be used by the buyer if decided by the competent authority.

c) Above Rs.30,00,000/- through the supplier having lowest price meeting the

requisite quality, specification and delivery period after mandatorily obtaining

bids, using online bidding or reverse auction tool provided on GeM.

Page 168

d) The invitation for the online e-bidding/reverse auction will be available to all the

existing Sellers or other Sellers registered on the portal and who have offered

their goods/services under the particular product / service category, as per terms

and conditions of GeM.

The aforesaid monetary ceiling is applicable only for purchases made through GeM. For

purchases, if any, outside GeM, relevant guidelines for procurement of goods and services issued

vide FDOM No. 4939/F dated 13.02.2012 and 42284/F dated 26.09.2011 shall apply.

3. The payment procedure in GeM:

Till the integration of GeM with State Treasury, an interim arrangement has been made

for making payment to the Suppliers for GeM purchases through Treasury portal. Under this

arrangement, DDO will submit the bill to concerned Treasury within 2 days of generation of

Consignee’s Receipt and Acceptance Certificate (CRAC) with copy of the printouts of the

invoice for the GeM purchase along with bank details, while submitting the claim to the

Treasury. The bill will be processed in the treasury and the payment would be credited to the

account of the vendor. The DDO can obtain the UTR (Unique Transaction Reference) against the

Payment made from the DDO interface of IFMS and submit the same in the GeM portal.

4. The total time limit for payment to the vendor being 10 days from the generation f

CRAC, Government offices should scrupulously follow the timeline for submission of bills in

the Treasury and Treasury Officers should make payments within 2 days of receipts of bills from

the DDO. Directors, Treasuries and Inspection, Odisha shall issue separate instruction to the

Treasuries accordingly.

These instructions shall be deemed to be a part of Odisha General Financial Rules.

Yours faithfully,

Sd/-


MATTERS RELATING

TO OCS (PENSION)

RULES

Page 171

GOVERNMENT OF ODISHA FINANCE DEPARTMENT

*****

No. Pen-200/2017/28300/F., Dated the 23rd

September2017

OFFICE MEMORANDUM

Sub:- Revision of Pension/Family Pension of Pre-2016 and Post-2016 Pensioners

/Family Pensioners.

In pursuance of the recommendation of the 7th

Central Pay Commission,

Government of India have revised the pension /family pension /gratuity / commutation

of pension etc. for Central Government employees in OM No-38/37/2016-P&P.W.(A)(i),

dated 4th

August, 2016 and OM No-38/37/2016-P&P.W.(A)(ii), dated 4th

August, 2016 of

Ministry of Personnel Public Grievance and Pensions (Department of Pension and

Pensioners Welfare) in favour of Post-2016 and Pre-2016 Pensioners/Family Pensioners of

Central Government respectively. Keeping in view the revisions made by Government

of India, State Government have appointed a Fitment Committee in Finance

Department Resolution No. FIN-PCC-PAY-0005-2016/ - 29086/F., dated 28th

October, 2016

to report regarding revision of retirement benefits to the State Government Employees/

Pensioners/Family Pensioners apart from salary and other entitlements.

According to the report of the fitment Committee, State Government in Finance Department

have issued Resolution No.26342/F., Dt.07.09.2017 in respect of revision of Pay along with

Pension/Family Pension and other terminal benefits. Having regard to the

recommendations of the Fitment Committee, as well as above said Resolution, State

Government have been pleased to revise the Pension/Family Pension Gratuity and

Commutation of Pension for Pre-2016 and Post-2016 pensioners w.e.f. 01.01.2016 in

the manner indicated in the subsequent paragraphs.

2. These orders shall apply to all Pre-2016 Pensioners/Family Pensioners who were

drawing pension/family pension on 31.12.2015 and post-2016 pensioners / family

pensioners under the Odisha Civil Services (Pension) Rules, 1992.

3. In these orders –

(a) “Existing Pensioner” or “existing Family Pensioner” means a pensioner /

family pensioner who was drawing / entitled to pension/family pension on

31.12.2015.

(b) “Existing Pension” means the basic pension including the commuted

portion, if any, due on 31.12.2015. It covers all classes of pension under the

Odisha Civil Services (Pension) Rules, 1992.

(c) “Existing Family Pension” means the basic family pension as drawn on

31.12.2015 under the Odisha Civil Services (Pension) Rules, 1992.

Page 172

4. The Pension /Family Pension of existing Pre-2016 Pensioners / Family Pensioners

shall be consolidated with effect from 01.01.2016 by following manner :-

4.1. The pension as on 31.12.2015 of the pre-2006 pensioners as well as pensioners

who have retired during the period from 01.01.2006 to 30.11.2008 and have

rendered more than 25 years and above but less than 33 years of qualifying

service is to be multiplied with 66 and to be divided by the number completed 6

monthly period of qualifying service he has rendered in order to arrive at full

pension admissible to him. The figure so arrived shall be compared with and

shall be stepped up if required to the amount indicated in Col.8 of the

concordance table corresponding to the pre-revised pay scale held by the

pensioner at the time of his retirement attached as Annexure-„A‟.

4.2 Cases where the pensioner has rendered qualifying service of less than 25 years

but more than 10 years, the amount so arrived at para-4.1 above shall be

multiplied with nos of completed half year of qualifying service and to be

divided by 50 so to arrive at the pension which shall be taken into consideration

for further revision on 01.01.2016.

4.3 In the cases of pensioners who have retired prior to 01.01.2006 and have

completed 33 years or more qualifying service, their pension as on 31.12.2015

shall be compared and if it is found less than the amount indicated in Col.8 in

that case this shall be stepped up to the amount in Col.8 of the concordance

table corresponding to the pre-revised pay scale attached to the post held by the

pensioner at the time of his retirement appended as Annexure-„A‟.

4.4 The amount so arrived at as per above calculation shall be considered as

existing pension/ existing family pension for the purpose of revision w.e.f.

01.01.2016.

4.5 The existing Pension and Family Pension of all Pre-2016 Pensioner / Family

Pensioner as on 01.01.2016 shall be revised by multiplying a factor of 2.57. The

amount of revised pension/family pension so arrived at shall be rounded off to

next higher rupee.

4.6 For this purpose the existing pension / family pension shall be the basic

pension/ family pension only without the element of additional pension

available to the pensioners / family pensioners of the age of 80 years and above.

Provided that the revised full pension of all Pre-2016 Pensioners relatable to

maximum period of qualifying Service i.e. 25 years shall in no case be less than

the 50% of the 1st Cell of the replacement level in pay matrix shown in

Annexure-„B‟ w.e.f. 01.01.2016.

4.7 However, pension shall be suitably reduced on pro-rata basis where the

pensioner has less than 25 years of service in relation to the aforesaid minimum

limit. In no case, full pension or proportionate reduced pension or the

family pension shall be less than Rs.8,300/- per month.

Page 173

4.8 In case of pensioners who are in receipt of more than one pension, the floor

ceiling of Rs.8,300/- shall apply to the total of all pensions taken together.

4.9 The basic pension/ family pension as worked out in accordance with the

provisions of Para-4 above shall be treated as final basic pension w.e.f.

01.01.2016 for the purpose of sanction of dearness relief to be sanctioned

thereafter.

4.10 The revised family pension of all pre-2016 family pensioners shall not be less

than 30% of the 1st Cell of the replacement level in pay matrix of the scale of

pay of the post last held by the pensioner at the time of his retirement / death

shown in Annexure-„B‟ w.e.f. 01.01.2016.

4.11 Since the basic pension shall be inclusive of commuted portion of pension, the

commuted portion if availed by the pensioner shall be deducted from the said

amount while making monthly disbursements. Besides, the ex-gratia relief

granted in Finance Department OM No.56932/F., dt.28th November, 1986 shall

also be paid in addition to the consolidated pension in respect of eligible

pensioners.

4.12 The minimum pension/ family pension in no case shall be less than Rs.8300/-

per month with effect from 01.01.2016. The upper ceiling on pension and family

pension shall be 50% and 30% respectively of the highest pay in the

Government. The minimum and the maximum limit shall exclude the element of

additional pension.

4.13 The quantum of additional pension /family pension available to the pensioners /

family pensioners shall be revised to the percentage of basic pension / family

pension as per the table below w.e.f. 01.01.2016.

Age of Pensioners / family

pensioner Additional quantum of Pension

From 80 years to less than 85 years 20% of revised basic pension / family

pension


pension


pension


pension

100 years or more 100% of revised basic pension / family

pension

4.14 In cases of State Government employees who have been permanently absorbed

in Public Sector Undertakings / Autonomous Bodies shall be regulated as

follows:-

(a) Pension:- where the Government Servants on permanent absorption in

public sector undertakings / autonomous bodies continue to draw pension

separately from the Government, the pension of such absorbed employees

Page 174

shall be up dated in terms of following order. In cases where the

Government Servants had drawn one time lump sum terminal benefits on

absorption in Public Sector Undertakings etc. equal to 100 percent of their

pensions, their cases shall not be covered by these orders.

(b) Family Pension:- In cases where, on permanent absorption in public

sector undertakings / autonomous bodies continue to draw pension

separately from the Government, the terms of absorption permit grant of

Family Pension under the OCS(Pension) Rules, 1992, the Family Pension in

their cases shall be updated in accordance with these orders.

4.15 All Pension disbursing Authorities including Public Sector Banks handling

disbursement of Pension / Family Pension to the State Government Pensioners/

Family Pensioners are hereby authorised to pay Pension / Family Pension to the

existing Pensioners / Family Pensioners by multiplying a factor of 2.57 to the

existing Basic Pension / Family Pension and rounding up the same to next

higher rupee at first instance. It will be further enhanced with Additional

Pension if any. Such revision in respect of Pre-2016 pensioners will take effect

from 01.01.2016 and in case of post-2016 pensioners from the date of first

drawal of pension.

4.16 The pre-2016 Pensioners / Family Pensioners desirous of revision of Pension /

Family Pension in terms of para-4.1 to 4.3 shall submit an application to the

Accountant General (A&E), Odisha / Controller of Accounts, Odisha,

Bhubaneswar through the concerned Pension Disbursing Authority including

Public Sector Banks for revision of pension / family pension in the form as at

Annexure- „C‟.

4.17 The fact of authorisation of the revised rate of Pension / Family Pension shall be

recorded in both halves of Pension Payment Order (PPO) under the dated

signature of the authorised officer of the concerned District Treasury / Special

Treasury / Sub-Treasury / Public Sector Banks as the case may be, in both the

cases while revising the Pension / Family Pension suo-motu or on receipt of

revised Authority from the AG(A&E), Odisha / Controller of Accounts, Odisha,

Bhubaneswar.

4.18 The Pension Disbursing Authorities shall intimate the A.G., Odisha / Controller

of Accounts, Odisha, Bhubaneswar regarding the revision of Pension / Family

Pension in form as at Annexure- „D‟.

5. Revision of Pension/Family Pension of Post-2016 Pensioners/Family

Pensioners.

5.1 PENSION

The revised provisions as per these orders shall apply to Government servants

who retire/die in harness on or after 1.1.2016 and are drawing / entitled to draw

their pension/family pension under the OCS (Pension) Rules, 1992.

Page 175

5.2 Where pension/family pension/Gratuity/Commutation of pension, etc. has

already been sanctioned in cases in pre-revised scale of pay on or after

1.1.2016, the same shall be revised in terms of these orders. In cases where

pension has been finally sanctioned on the pre-revised orders and if it happens

to be more beneficial than the pension becoming due under these orders, the

pension already sanctioned shall not be revised to the disadvantage of the

pensioner.

5.3 EMOLUMENTS

The term 'Emoluments' for purposes of calculating various pensionary benefits

other than different kinds of Gratuity shall have the same meaning as in Rule 2

(e) of the Odisha Civil Services (Pension) Rules, 1992.

5.4 Basic pay in the revised pay structure means the pay drawn in the prescribed

level in the Pay Matrix only with effect from 01.01.2016 and does not include

any other type of pay like special pay, etc.

5.5 Emoluments for the purpose of all kinds of Gratuity shall include Dearness

Allowance admissible on the date of retirement /death of the employee. The

relevant rules shall stand modified with effect from 01.01.2016.

5.6. Subject to para 5.7, there shall be no change in the provisions regulating the

amount of pension as contained in Rule 47 of the OCS(Pension) Rules,1992.

5.7 The amount of pension shall be subject to a minimum of Rs.8,300/- and the

maximum pension would be 50% of highest pay in the Government.

5.8 The quantum of additional pension/family pension available to the old

pensioners / family pensioners shall continue to be as follows:-

Age of Pensioners / family pensioner Additional quantum of Pension

From 80 years to less than 85 years 20% of revised basic pension




100 years or more 100% of revised basic pension

The Pension Sanctioning Authorities should ensure that the date of

birth and the age of a pensioner / family pensioner is invariably indicated in

the pension payment order to facilitate payment of additional pension by the

Pension Disbursing Authority as soon as it becomes due. The amount of

additional pension shall be shown distinctly in the pension payment order. For

example, in case where a pensioner is more than 80 years of age and his

pension is Rs.10,000 pm, the pension shall be shown as (i) Basic

pension=Rs.10,000 and (ii) Additional pension = Rs.2,000 pm. The pension on

his attaining the age of 85 years shall be shown as (i).Basic Pension =

Rs.10,000 and (ii) additional pension = Rs.3,000 pm.

Page 176

6. FAMILY PENSION

6.1 Family pension shall be calculated at a uniform rate of 30% of basic pay in the

revised pay structure. This shall be subject to a minimum of Rs.8,300/- p.m. and

maximum of 30% of the highest pay in the Government.

6.2 The amount of enhanced family pension shall be 50% of basic pay in the revised

pay structure and shall be subject to a minimum of Rs.8,300/- p.m. and

maximum of 50% of the highest pay in the Government as per rule-56(4)(a) of

the OCS (Pension) Rules, 1992.

6.3 Apart from the above the other provisions shall remain unaltered.

7. Dearness Relief (TI)

The pension/family pension under para 5 and 6 above shall qualify for dearness relief

sanctioned from time to time.

8. Retirement / Death Gratuity

8.1 The rates for payment of death gratuity shall be revised as under:

Length of qualifying service Rate of Death Gratuity

Less than One year 2 times of monthly emoluments

One Year or more but less than 5 years 6 times of monthly emoluments

5 years or more but less than 11 years 12 times of monthly emoluments


20 years or more Half month's emoluments for every

completed six monthly period of

qualifying service subject to a

maximum of 33 times of

emoluments.

Accordingly, Rule 49(2) of OCS (Pension) Rules, 1992 shall stand modified to

this extent with effect from 01.01.2016.

8.2 The maximum limit of Retirement gratuity and death gratuity shall be

Rs.15 lakh.

Page 177

9. Commutation of Pension

There shall be no change in the provisions relating to commutation values, the limit

up to which the pension can be commuted or the period after which the commuted

pension is to be restored. On account of revision of Pay / Pension w.e.f. 01.01.2016,

the post-2016 pensioners shall be entitled for differential amount of Commuted value

of the pension as per the provisions laid down under the Odisha Civil Services

(Commutation of Pension) Rules, 1992.

10. The revised pension and family pension shall be paid from the month of September,

2017.

11. No arrear accrued due to revision of pension of pre-2016 pensioners/family

pensioners payable of the period from 01.01.2016 to 30.08.2017 shall be paid until

further instructions issued in this effect by the Finance Department.



Page 178

Sl. No.

Pay Scale w.e.f.

01.05.1989

Pay Scale w.e.f.

01.01.1996

Corresponding Pay Band and Grade Pay in 6th Central Pay

Commission w.e.f. 01.01.2006.

Sum of minimum pay

in the pay band and grade

pay/minimum pay in the pay scale as per fitment table.

Pension = 50% of Sum of minimum pay

in the pay band and grade

pay/minimum pay in the pay scale as per fitment table

w.e.f. 01.01.2006

Family Pension = 30% of Sum of

minimum pay in the pay band and

grade pay/minimum pay in the pay scale as per fitment

table w.e.f. 01.01.2006

Name of Pay

Band

Pay Scale

Grade Pay

(1) (2) (3) (4) (5) (6) (7) (8) (9)

1 750-12-870-EB-14-940

2550-55-2660-60-3200

- 1S 4440-7440

1300 6050 3500 3500

2 775-12-871-EB-14-1025

2610-60-3150-65-3540

- 1S 4440-7440

1400 6260 3500 3500

3 800-15-1010-EB-20-1150

2650-65-3300-70-4000

- 1S 4440-7440

1650 6580 3500 3500

4 825-15-900-EB-20-1200

2750-70-3800-75-4400

PB-1 5200-20200

1800 7330 3665 3500

5 950-20-1150-EB-25-1500

3050-75-3950-80-4590

PB-1 5200-20200

1900 7780 3890 3500

6 975-25-1150-EB-30-1660

3200-85-4900 PB-1 5200-20200

2000 8060 4030 3500

7 1080-30-1440-EB-30-1800

3600-100-5600

PB-1 5200-20200

2200 8900 4450 3500

8 1200-30-1560-EB-40-2040

4000-100-6000

PB-1 5200-20200

2400 9840 4920 3500

9

1350-30-1440-40-1800-EB-20-2200

4500-125-7000

PB-1 5200-20200

2800 11170 5585 3500

10 1400-40-1800-EB-50-2300

4750-125-7500

PB-2 9300-34800

4200 13500 6750 4050

11

1400-40-1600-50-2300-EB-60-2600

5000-150-8000

PB-2 9300-34800

4200 13500 6750 4050

12 1600-50-2300-EB-60-2660

5300-150-8300

PB-2 9300-34800

4200 14060 7030 4218

Annexure-A CONCORDANCE TABLE

Page 179

13 1640-60-2600-EB-75-2900

5500-175-9000

PB-2 9300-34800

4200 14430 7215 4329

14 1800-60-2400-EB-75-3000

5900-200-9700

PB-2 9300-34800

4200 15180 7590 4554

15 1700-60-2300-EB-75-3200

5700-200-9900

PB-2 9300-34800

4200 14810 7405 4443

16 2000-60-2300-EB-75-3200

6500-200-9900

PB-2 9300-34800

4200 16290 8145 4887

17

2000-60-2300-EB-75-3200-100-3500

6500-200-10500

PB-2 9300-34800

4600 16690 8345 5007

18

2200-75-2650-EB-75-3100-100-3500

7300-200-10500

PB-2 9300-34800

4600 18180 9090 5454

19

2200-75-2650-EB-75-3100-100-3700

7300-200-10900

PB-2 9300-34800

4600 18180 9090 5454

20 2200-75-2800-EB-100-4000

8000-275-13500

PB-2 9300-34800

5400 20280 10140 6084

21 2200-75-2800-EB-100-4000

8000-275-13500

PB-3 9300-39100

5400 21000 10500 6300

22

2350-75-2800-EB-100-3700-125-4200

8000-275-13500

PB-3 15600-39100

5400 21000 10500 6300

23 2800-100-3600-EB-125-4350

9350-325-14550

PB-3 15600-39100

6600 23900 11950 7170

24 3000-100-3600-EB-125-4500

10000-325-15200

PB-3 15600-39100

6600 25200 12600 7560

25 3200-100-3700-125-4700

10650-325-15850

PB-3 15600-39100

6600 26410 13205 7923

26 3700-125-4700-150-5000

12000-375-16500

PB-3 15600-39100

7600 29920 14960 8976

27 4500-150-5700

14300-400-18300

PB-4 37400-67000

8700 46100 23050 13830

28 4800-150-5700-200-6300

15100-400-19500

PB-4 37400-67000

8800 48490 24245 14547

29 5100-150-5700-200-6500

16400-450-20450

PB-4 37400-67000

9000 48690 24345 14607

Page 180

Annexure- ‘B’ Pay Matrix

First Schedule

Pay Band

4750-14680

4930-14680

5200-20200 9300-34800 15600-39100 37400-67000

Grade Pay

1300, 1400, 1650, 1700

1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000

Level

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

1st

Cell 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100

Minimum Pension

8300 8600 9000 9950 10850 11800 12750 14600 17700 22450 23800 28050 33850 39400 61550 63550 67550

Minimum Family

Pension

4980 5160 5400 5970 6510 7080 7650 8760 10620 13470 14280 16830 20310 23640 36930 38130 40530

Page 181

ANNEXURE- „C‟

F.D.O.M No. 28300 /F., dt 23.09.2017

Para-4.16

FORM OF APPLICATION

To

The Accountant General (A&E). Odisha, Bhubaneswar/

Controller of Accounts, Odisha, Bhubaneswar.

(Through: The Treasury Officer of District Treasury/Special Treasury.)

Manager, Public Sector Banks.

Sub:- Revision of Pension/Family Pension in respect of Pre-2016 Pensioners/Family

Pensioners.

PARTICULARS

1. Name of the Pensioner / Family Pensioner : (In Capital Letters)

2. Fathers / Husbands’ / Spouse Name

3. Type of Pension admissible.

4. Pension Payment Order (PPO / FPPO)

No.______ (copy of 1st page of PPO / FPPO to

be attached)

5. Name of the Treasury / Banks from which

pension / family pension is being drawn.

6. Date of commencement of pension / family

pension

7. Amount of pension at the time of retirement

8. Additional pension / personal pension / ex-

gratia drawn, if any

9. Whether the pensioner / family pensioner is in

receipt of any other pension, if so its

particulars and source from where being

drawn. (copy of the PPO to be furnished)

I declare that the information furnished above are true and correct.

Signature/LTI of Pensioner/Family Pensioner.

Page 182

UNDERTAKING

I hereby undertake that any excess payment that found to have been made due to

incorrect revision of pension / family pension or any excess payment detected subsequently will

be refunded by me to the concerned pension disbursing authority either by adjustment against

future pension / family pension due to me or otherwise.


Date: Name

Place : PPO No. / FPPO No.

Page 183

ANNEXURE-„D‟

FD OM No. 28300/F., dt.23.09.2017

Para- 4.18

FORM OF INTIMATION

FORM OF INTIMATION by THE Treasury Officer of District Treasury & Special

Treasury to the Accountant General, Odisha and by the Public Sector Bank to Treasury Officer of

District Treasury & special Treasury regarding Consolidation of Pension and Family Pension.

PARTICULARS

1. Name of the Pensioner / Family Pensioner : (In block letters)

2. Date of Birth (if available in records)

3. Date of retirement / death

(In case of Family Pension)

4. Pension Payment Order No.

5. Length of Service rendered by the

Pensioner

6. Treasury Serial No.

7. Name of the Bank, IFSC Code No. with

S.B. A/C No.

8. Computation of consolidated Pension

/ Family Pension.

( In Rupees)

A. Existing Pension Basic Pension

(i) The Basic Pension received by the existing pensioner as on 31.12.2015 × 2.57 rounded to next higher rupee.

Basic pension as on 01.01.2016

B. Existing Family Pension Basic Family Pension.

(i) The Basic Family Pension received by the existing family pensioner as on 31.12.2015 × 2.57 rounded to next higher rupee.

Basic family pension as on 0101.2016

Page 184

9. Additional Pension / Family Pension admissible (if any) on attaining the age of 80 years or above. :- % Rs. ________/- pm.

10. Whether the Pensioner / Family

Pensioner is in receipt of any other

pension, if so, its particulars and

source from where being drawn :

11. Remarks, if any :

Signature of Treasury Officer of

Dist Treasury / Spl Treasury/Sub-Treasury/

Authorised Signatory of Public Sector Bank

To

1) The Accountant General (A&E), Orissa, Bhubaneswar.

2) The Controller of Accounts, Odisha.

3) Treasury Officer of District Treasury / Special Treasury.

Page 185

Para – 4.1

ILLUSTRATION – 1

(Qualifying service more than 25 years but less than 33 years)

An employee retired on 31.08.2005 rendering 32 of qualifying service in the scale of pay

Rs.7300-200-10500 placed at Col. 3 in concordance table of Annexure – „A‟. His last pay at the

time of superannuation is Rs.8500/- resulting a pension amounting Rs.4121/- on prorate basis as

on 31.12.2005 where qualifying service was 33 years for full pension.

(a) His revised pension on 01.01.2006 is as follows

Rs.4121/- (Basic Pension) x 1.86 + 40% of the Basic Pension

i.e. Rs.7665/- + Rs.1648) = Rs.9313/- is the Basic Pension as on 01.01.2006.

(b) As per new arrangement his pension shall be

(Rs.9313/- x 66) /64 = Rs.9604/-

The above calculation comes under Sl No.-18 of the concordance table since he has been

retired in the scale of pay which starts with Rs.7300/- and ends with Rs.10500/- and comes under

PB-2 with grade pay Rs.4600/-.

Now the above said calculation for pension shall be compared with the amount shown in

col.8 corresponding to Sl-18. The figure shows the amount Rs.9090/-

The pension computed is Rs.9604/- which is greater than the figure shown in Col.8 i.e.

Rs.9090/-.

Hence the amount Rs.9604/- shall be multiplied by the factor of 2.57 to arrive at the

revised = Rs.9604 x 2.57 = Rs.24682/- as on 01.01.2016.

ILLUSTRATION – 2

An employee retired on 30.06.1993 rendering 27 years of qualifying service was getting

Rs.2986/- on prorate basis on 01.01.1998 in corresponding scales shown in Col.3 relatable to

Sl.18 in concordance table at Annexure – „A‟. His revised pension as on 01.01.2006 shall be

follows-

(a) Rs.2986/- x 1.86 + 40% of the Basic pension

i.e. Rs.5554/- + Rs.1194/- = Rs.6748/- as on 01.01.2006/-

(b) As per new arrangement his pension shall be recalculated by taking 25 years as

qualifying service for full pension Rs.6748 x 66/54 = Rs.8247.55/- or say Rs.8248/-

(c) Now the amount computed above shall be compared to the figure shown in Col.8 relating

to Sl 18 of the concordance table at Annexure- „A‟. The amount in Col.8 of the

concordance table is greater than the amount so arrived above calculation i.e. the amount

Rs.9090/- should be taken as pension on 01.01.2006 which shall further be revised by

multiplier a factor of 2.57 i.e. Rs.9090/- x 2.57 = Rs.23361.30/- or say Rs.23361/- revised

pension as on 01.01.2016.

Page 186

Para-4.2

ILLUSTRASTION – 3 - (Qualifying Service less than 25 years but more than 10 years)


Rs.1115/- availing revision of pension on 01.01.1996 inherited from Col.3 relates to Sl No. 6 of

concordance Table at Annexure – „A‟

At first instance his pension should be determined as on 01.01.2006 which is as follows :-

(a) Basis Pension x 1.86 + 40% of the Basis Pension Rs.1115/-

= (Rs.2074/- + Rs.446/- ) = Rs.2520/-

Now this amount shall be recalculated in the process at para 4.1

i.e. Rs.2520 x 66/46 = Rs.3615/-

Further it should compared with the amount shown in Col.8 relating to Sl No. 6 and

upgraded to Rs.4030/- since it is more than the above Calculated amount of Rs.3615/-

Further it would be reduced as per the qualifying service provision in Para-4.2

i.e. Rs.4030/- x 46 = Rs.3707.60 or say Rs.3708/-

50

Now the amount so arrived shall be taken as basis pension as on 01.01.2006 for further

revision as on 01.01.2006 by multiplying a factor of 2.57 i.e. Rs.3708/- x 2.57 = Rs.9529.26 or

say Rs.9530/-.

Para – 4.3

ILLUSTRATION – 4 (Qualifying Service 33 years or more)


pension @Rs.6000/- per month inherited from the scale of pay of Rs.12000-375-16500/- as

shown in Col.3 relating to Sl. No. 26.

His pension was revised on 01.01.2006 as follows.

Basic Pension Rs.6000 x 1.86 + 40% of the basis pension Rs.6000/-

= (Rs.11160/- + Rs.2400) = Rs.13560/-

Now it should be compared with the amount shown in Col.8 relating to Sl.26. The

amount is found greater than the amount arrived on above calculation i.e. Rs.13560/-.

The amount shown in Col.8 relatable to Sl.26 is Rs.14960/-

Hence, the amount Rs.14960/- should be taken as basis pension on 01.01.2006 which

may be further revised by multiplying a factor of 2.57 i.e. Rs.14960/- x 2.57 = Rs.38447.20/- or

say Rs.38447/-

The revised pension on 01.01.2016 is Rs. 38447/-

Page 187

GOVERNMETN OF ODISHA

FINANCE DEPARTMENT

****

No. PEN-343/2017- 28800 /F., dated 3rd

October, 2017

CORRIGENDUM

The entry “1.1.2017” under the paragraph 4 of Finance Department Office Memorandum

No. 28502/F., dated 26.09.2017 shall be deleted.

Sd/-


Page 188


FINANCE DEPARTMENT

****

No.PEN-200/2017- 28877 /F., Dated 4th

October, 2017

CORRIGENDUM

Words and number expressed as “Pre-20016” under subject in Finance Department

Office memorandum No. 28300/F., dated 23.09.2017 shall be read as Pre-2016.

Sd/-


Page 189


FINANCE DEPARTMENT

***

No. PEN-200/2017 – 29694/F, dated 12th

October, 2017

CORRIGENDUM

The following changes have been made in Finance Department Office Memorandum No.

28300/F., dated 23.09.2017.

(a) A new item has been added in Form of application at Annexure – „C‟ as “Mobile No (if

any)” at Sl. No. 5 of the particulars. The Sl. No. 5 to 9 are accordingly changed as Sl. No.

6 to 10.

(b) In Form of intimation at Annexure – „D‟ the new expression as (if available)” is added

to the particulars at item no, 5.

The modified form Annexure – „C‟ and Annexure – „D‟ are enclosed herewith.

Sd/-


Page 190

ANNEXURE- „C‟

FD OM No.___________/F., dt.__________

Para-4.16

FORM OF APPLICATION

To

The Accountant General (A&E). Odisha, Bhubaneswar/

Controller of Accounts, Odisha, Bhubaneswar.

(Through - The Treasury Officer of District Treasury / Special Treasury.)

Manager, Public Sector Banks.

Sub:- Revision of Pension / Family Pension in respect of Pre-2016 Pensioners / Family Pensioners.

PARTICULARS

1. Name of the Pensioner / Family

Pensioner :

(In Capital Letters)

2. Fathers / Husbands’ / Spouse Name

3. Type of Pension admissible.

4. Pension Payment Order (PPO / FPPO)

No.______ (copy of 1st page of PPO /

FPPO to be attached)

5. Mobile No (if any)

6. Name of the Treasury / Banks from which

pension / family pension is being drawn.

7. Date of commencement of pension /

family pension

8. Amount of pension at the time of

retirement

9. Additional pension / personal pension /

ex-gratia drawn, if any

10. Whether the pensioner / family pensioner

is in receipt of any other pension, if so its

particulars and source from where being

drawn. (copy of the PPO to be furnished)

I declare that the information furnished above are true and correct.


Page 191

UNDERTAKING

I hereby undertake that any excess payment that found to have been made due to

incorrect revision of pension / family pension or any excess payment detected subsequently will

be refunded by me to the concerned pension disbursing authority either by adjustment against

future pension / family pension due to me or otherwise.

Signature/ LTI of Pensioner/Family Pensioner.

Date: Name

Place : PPO No. / FPPO No.

Page 192

ANNEXURE-„D‟

FD OM No.___________/F., dt._________

para- 4.18

FORM OF INTIMATION

FORM OF INTIMATION by THE Treasury Officer of District Treasury & Special

Treasury to the Accountant General, Odisha and by the Public Sector Bank to Treasury Officer of

District Treasury & Special Treasury regarding Consolidation of Pension and Family Pension.

PARTICULARS

1. Name of the Pensioner / Family Pensioner : (In block letters)

2. Date of Birth (if available in records)

3. Date of retirement / death

(In case of Family Pension)

4. Pension Payment Order No.

5. Length of Service rendered by the

Pensioner (if available)

6. Treasury Serial No.

7. Name of the Bank, IFSC Code No. with

S.B. A/C No.

8. Computation of consolidated Pension /

Family Pension. ( In Rupees)

A. Existing Pension Basic Pension

(i) The Basic Pension received by the

existing pensioner as on 31.12.2015 ×

2.57 rounded to next higher rupee.

Basic pension as on 0101.2016

B. Existing Family Pension Basic Family Pension.

(i) The Basic Family Pension received by

the existing family pensioner as on

31.12.2015 × 2.57 rounded to next higher

rupee.

Basic family pension as on 0101.2016

9. Additional Pension / Family Pension admissible (if any) on attaining the age of 80 years or above. :- % Rs. /- pm.

Page 193

10. Whether the Pensioner / Family

Pensioner is in receipt of any other

pension, if so, its particulars and source

from where being drawn :

11. Remarks, if any :

Signature of Treasury Officer of

Dist Treasury / Spl Treasury/Sub-Treasury/

Authorised Signatory of Public Sector Bank

To

1) The Accountant General (A&E), Orissa, Bhubaneswar.

2) The Controller of Accounts, Odisha.

3) Treasury Officer of District Treasury / Special Treasury.

Page 194


FINANCE DEPARTMENT

****

PEN-200/2017. 29895 /F., Dated-13th

October, 2017

From

Sri C. P. Mohanty,


To

All Departments/


All Collectors..

Sub:- Proceedings of the meeting on revision of Pension as per the recommendation of 7th

Pay Commission (F.D.O.M. No. 28300/F., dated 23.09.2017) with the Pension

Disbursing Authorities, Designated Public Sector Banks, Treasuries and under the

Chairmanship of Principal Secretary, Finance Department on 10.10.2017 at 10.30

AM in the 6th

Floor, Conference Hall of Treasury & Accounts Bhawan,

Bhubaneswar.

Sir,

I am directed to enclose herewith the copy of the proceedings of the meeting held on

10.10.2017 on the subject cited above to all concern for information and necessary action

thereof.

Yours faithfully,

Sd/-


Page 195

Proceedings of the meeting for revision of pension as per the recommendation of 7th

Pay

Commission (F.D.O.M. No.28300, Dt.23.09.2017) with the Pension disbursing Authorities,

Designated Public Sector Banks, Treasuries under the Chairmanship of Principal

Secretary, Finance Dept. on 10.10.2017 at 10.30 AM in the 6th

floor, Conference Hall of

Treasury & Accounts Bhawan, Bhubaneswar.

List of participants is enclosed.

Principal Secretary to Government in Finance Department welcomed all the participants.

Initiating the discussion he said that the Circular for revision of pension as per the

recommendation of 7th

Central Pay Commission has already been published by the Finance

Department vide Office Memorandum No.28300/F, dated 23.09.2017 and all the Treasuries and

designated Public Sector Banks will ensure revision of pension for the eligible State Government

Pensioners w.e.f. September-2017.

For the benefit of the understanding of all stakeholders and in order to ensure a hassle

free process of revision of pension, a presentation was made by Finance Department Officials.

After detailed discussion the following decisions were taken:

Process to be followed for Revision of Pension/ Family Pension:

i) All designated Public Sector Banks (PSBs) and Treasuries will disburse revised

pension to the eligible State Government & All India Service pensioners [Excluding

(a) the AIS pensioners whose pension has been already revised by AG (O) and

who will continue to draw the revised pension, (b) Judicial Officers for whom

separate orders will be issued later by Law Department, (c) Aided Educational

Institution pensioners (till issue of separate Notification by School & Mass

Education Department and Higher Education Department), (d) Freedom

Fighter Pensioners] from the month of September-2017 positively by 1st week of

November-2017. In this connection necessary customization may be made in the

software where the pension calculation made through the application system and in

case it is calculated manually the instruction should be shared to the concerned

pension disbursing branches of the Banks.

ii) The revised pension will be determined by multiplying a factor of 2.57 to the basic

pension of the pensioners/ family pensioners (including commutation and excluding

additional pension, ex-gratia etc. if any) as on 01.01.2016 at the first instance.

iii) The information regarding revision of Pension/ Family Pension shall be sent in the

form Annexure–D in soft copy format to A.G., Odisha for information.

iv) No arrear accrued due to revision of pension of pre-2016 pensioner/ family

pensioners payable for the period from 01.01.2016 to 30.08.2017 shall be paid until

further instructions issued in this regard by the Finance Department.

v) The Pensioners/ Family Pensioners who are desirous of revision of their pension in

terms of para- 4.1 to 4.3 of FDOM No. 28300/F, Dtd.23.09.2017 shall submit their

Page 196

Application in Annexure-C in hard copy to their respective pension disbursing

authorities (Treasury/ PSB). The PSBs shall send those received Applications to

respective District/ Special Treasuries through their District Main Branch. The Sub-

Treasuries shall send the applications received for revision to respective District

Treasuries.

vi) All Applications for revision of Pension in Annexure-C along with Annexure-D

received from Pensioners/ Family Pensioners drawing Pension from the Treasury and

Applications received from PSBs shall be sent to A.G., Odisha/ Controller of

Accounts, Odisha by the District/ Special Treasury Officer directly.

vii) After receipt of the Revised Authorities, the pension shall be revised as per the

instruction of the A.G., Odisha / Controller of Accounts, Odisha. The revised

Authorities in case of those pensioners/family pensioners whose pension are drawn

through PSBs shall be forwarded to concerned PSBs by District/ Special Treasury.

[Action: Treasuries & all Designated PSBs]

Suggestion for modification to Annexure-C & D :

i) The length of service rendered by the Pensioner may or may not be available at the

level of Treasury or designated PSBs in some cases. It was therefore suggested that

the information relating to length of service will be provided by Pension Disbursing

Authorities, if available.

ii) Further, it was also decided to capture the Mobile Number of the Pensioner at the

time of submission of Application for Revision in Annexure-C for sending status of

the processing of Application through SMS. In this regard, necessary modification of

Annexure-C shall be done.

[Action: Government in Finance Department]

Submission of Consolidated Information :

The information regarding revision of Pension/ Family Pension shall be sent to A.G.,

Odisha/ Controller of Accounts, Odisha in the form Annexure–D in consolidated soft copy

format, MS Excel. (Read only). In this regard, District/ Special Treasuries and District level main

branches of PSBs shall send the Consolidated Annexure-D form from the designated mail IDs of

the Nodal Officers.

[Action: A.G., Odisha/ Controller of Accounts,

Odisha Treasuries & all Designated PSBs]

Nomination of Nodal Officers :

Each PSBs, District Treasuries and Special Treasuries shall nominate their Nodal

Officers and to communicate their designated Mail IDs to A.G., Odisha/ Controller of Accounts,

Odisha and D.T.&I(O). All the Annexure-D in consolidated soft copy format (xls-Read only)

shall be sent to A.G., Odisha / Controller of Accounts, Odisha from those designated Mail IDs.

[Action: A.G., Odisha/ Controller of Accounts,

Odisha, Treasuries & all Designated PSBs]

Page 197

Tracking of Pension Revision Applications :

A tracking mechanism shall be devised in iFMS-Odisha which will provide a platform

for recording of the number of Applications received at Treasuries in Annexure-C for revision

and sent to A.G., Odisha/ Controller of Accounts, Odisha and number of Revision Authorities

received from A.G., Odisha/ Controller of Accounts, Odisha. At each stage, the status shall be

intimated to the Pensioners/ Family Pensioners through SMS alert.

[Action: D.T&I(O), District/ Special Treasuries]

Revision of Pension at the level of Pension Issuing Authority :

The A.G., Odisha & Controller of Accounts, Odisha were requested to expedite their

process to issue Revised Authorities against the Application in Annexure-C along with

Annexure-D received from District/ Special Treasuries in a time bound manner.

[Action: A.G., Odisha / Controller of Accounts, Odisha]

Grievance Monitoring :

A mechanism shall also be devised to monitor the Grievances of Pensioners/ family

Pensioners in connection to revision of their pension.

[Action: D.T&I(O), District/ Special Treasuries]

(T.K. Pandey)


Finance Department

Page 198

LIST OF ELIGIBLE PENSION CATEGORY APPLICABLE FOR 7TH PAY PENSION REVISION COMMENCING FROM 01.01.2016

Sl.

No.

Pension Category Description (State pension)-

F.DOM No. 283000/F Dt.23.09.2017 Remarks Some examples of Identification of PPO NO

1 Superannuation pension to State Government Servants

(PPO issued by Accountant-General, Odisha)

Basic Pension as on 31.12.2015 to be multiplied by

2.57 rounded off to next higher rupee

2 State Family pension (PPO issued by Accountant-

General, Odisha)

Basic pension as on 31.12.2015 to be multiplied by


3 Triple benefit scheme (TBS) pension (PPO issued by

Accountant- General, Odisha)



4 State Judicial Officers Superannuation pension (PPO

issued by Accountant-General, Odisha)



5 State Judicial Officers Family pension (PPO issued by

Accountant -General, Odisha)



Sl.No

Central Pension Category Description-GOI memo

No.38/37/2016-P &PW(A) ii) Dt.04.08.2016 &

General Administration Department OM

No.17499/ASI Dt.16.08.2017

Remarks Some examples of Identification of PPO No

1 All India Service-AIS (superannuation Pension) (PPO

issued by Accountant-General, Odisha)

If not revised earlier w.ef. 01.01.2016, by

multiplying Basic pension by 2.57 rounded off to

next higher rupee

If PPO issued by AG Odisha the PPO No Starting

with CO (computerised PPO) Payment made in

Treasury. In Manual PPO, PPO No starting with

118

2 All India Service-AIS (Family Pension) (PPO issued by

Accountant-General, Odisha)

If not revised earlier w.e.f 011.01.2016, by


next higher

If PPO issued by AG Odisha, the PPO NO in

Manual PPO BOOK PPO NO starting with 54

3 All India Service (AIS) retired from Other States but

drawing Pension from State Govt. Identified under Special Seal Authority Category

Computerised PPO NO. starts with P & in case of

manual PO NO 250022/Tripura. PPO

NO.1116518/Maharashtra

4 Central Service pension-PPO issued by Accountat-

General, Odisha)

Basic Pension by 2.57 rounded off to next higher

rupee In Manual PPO Book, the PPO NO _____/CE

5 Central Family Pension-(PPO issued by Accountant-

General, Odisha)

If not revised earlier w.e.f 01.01.2016 by


next higher

In Manual PPO Book, the PPO NO _____/CE

6 All Railways Pension (SE. Railway/Eastern Railway/NF

Railway/Central Railway/Western Railway)

If not revised earlier w.e.f 01.01.2016 by


next higher

In Manual PPO Book, the PPO NO _____/SE

Railway/E Railway

Page 199

LIST OF INELIGIBLE PENSION CATEGORY FOR REVISION OF PENSION W.E.F.01.01.2016

Sl.No Category of Pension Remarks Some examples of Identification of PPO NO

1 State Aided Educational Institution (A.E.I)

superannuation Pension

PPO issued by Controller of

Accounts, Odisha

2 State aided Education Institution (A.E.I) Family

pension

PPO issued by Controller of

Accounts, Odisha

3 Pension to ML.As PPO issued by of A.G,Odisha PPO No ending with/MLA

4 Pension to M.Ps (Member of Parliament PPO Issued by A.G, Odisha

5 Judges of High Court / Supreme court PPO Issued by A.G, Odisha 12 Digit PPO No Starting with 710

6 State Freedom Fighter pension (both jailed & Non-

Jailed) PPO Issued by A.G, Odisha PPO No ending with/P

7 Central Freedom Fighter Pension (SSS Pension) PPO Issued by A.G, Odisha PPO No ending with /C.E

8 Other State pension (Assam, Haryana, West Bengal,

Bihar, Nagaland etc.) PPO Issued by A.G, Odisha

In Manual PPO Book, the No ending with/Name of the State i.e.

Assam, Haryana, West Bengal, Bihar, Nagaland. In Computerised

PPO Book the PPO No starting with P

9 Pension to Post & Telegraph PPO Issued by A.G, Odisha

10 All University pension

(Utkal/Berhampur/Sambalpur/BPUT/OUAT/NKC) PPO issued by concerned

Universities

11 Other Country Pension (Burma/ Nepal) PPO issued by A.G, Odisha

Page 200


FINANCE DEPARTMENT

***

No. 32977 /F ., Bhubaneswar, dated the 14th

November, 2017

Pen-379/17

From

Sri C. P. Mohanty,

Special Secretary to Government.

To

The Principal Secretaries to Government /

Commissioner-cum-Secretaries to Government /

Secretary to Government /

Special Secretaries to Government /

All Departments of Government /

All Heads of Departments /

All Collectors.

Sub: Revision of provisional pension sanctioned under rule-66 of the O.C.S. (Pension)

Rules, 1992 in case of Pre-2016 pensioners.

Sir/Madam,

I am directed to say that Government of Odisha in Finance Department Office

Memorandum No.28300/F., dated. 23.09.2017 have revised pension / family pension in respect

of Pre-2016 and Post-2016 pensioners / family pensioners. Owing to pendency of departmental

proceedings/judicial proceedings the pre-2016 pensioners have been sanctioned provisional

pension basing upon the last pay drawn at the time of their retirement according to principles laid

down under rule 66 of the OCS (Pension) Rules, 1992.

2. Government after careful consideration have decided that the provisional pension

sanctioned in such cases may be revised in normal course in accordance with the provisions of

Finance Department Office Memorandum No. 28300/F., dated 23.09.2017.

3. On such revision Dearness Relief (T.I) shall be provided at the rate as admissible from

time to time.

Yours faithfully,

Sd/-


Page 201


FINANCE DEPARTMENT

***

No. PEN-200/2017 - 33720/F, dated 20th

November, 2017

ADDENDUM

The following paragraphs shall be added to Para-4.16 of Finance Department Office

Memorandum No. 28300/F., dated 23.09.2017.

For the revision of Pension/Family Pension, the Pensioner/Family Pensioner can apply

online at the portal named “ARPANA” which is available in the internet with domain name

www.pension.odishatreasury.gov.in. It can also be accessed through a link provided in the home

page of IFMS, Odisha (www.odishatreasury.gov.in / www.ifmsodisha.gov.in). The mode of

operation will be issued by Treasury Branch, Finance Department separately.

Pensioner/Family Pensioners can also submit application offline for revision of their

basic pension/family pension by submitting the Annexure – „C‟ along with copy of the front

page of the PPO/FPPO directly in the Office of the Pension Disbursing Authority.

Sd/-


http://www.pension.odishatreasury.gov.in/



Page 202


FINANCE DEPARTMENT

*****

No.FIN-NPS-0006/2017_36913_/F, Dated the 14.12.2017

OFFICE MEMORANDUM

Sub: Extension of benefits of “Retirement Gratuity and Death Gratuity” to the State

Government employees covered by New Defined Contribution Pension Scheme

(National Pension System).

In pursuance of Odisha Civil Services (Pension) Amendment Rules, 2005 issued vide

Finance Department Notification No. 44451/F dated 17th

September, 2005 defined contribution

pension scheme now known as National Pension System (NPS) has been introduced for the State

Government employees joining in the pensionable establishment on or after 01.01.2005.

Meanwhile, Government of India, Ministry of Personnel Public Grievance and Pensions

(Department of Pension and Pensioners‟ Welfare) vide Office Memorandum No 7/5/2012-

P&PW (F)/B dated 26th

August, 2016 have extended Retirement Gratuity and Death Gratuity to

the Central Government employees covered by National Pension System with effect from

01.01.2004 on the same terms and conditions as are applicable to the employees covered by

Central Civil Service (Pension) Rules, 1972.

Keeping in view the benefits of extension of service Gratuity to the Central Government

employees covered under National Pension System (NPS) with effect from 01.01.2004 by

Government of India, the State Government in Finance Department have issued Resolution

No.26342/F dated 7th

September, 2017 wherein, it is inter alia provided that “Retirement

Gratuity and Death Gratuity” shall be extended to the State Government employees joining

Government service on or after 01.01.2005 and governed under the National Pension System

(NPS) on the same terms and conditions as are applicable to employees covered under Odisha

Civil Services (Pension) Rules, 1992.

Now therefore, it is impressed upon to all concerned that State Government employees

joining in the pensionable establishment on or after 01.01.2005 and covered under National

Pension System shall be eligible for benefits of “Retirement Gratuity and Death Gratuity” on the

same terms and conditions as are applicable to the employees covered by Odisha Civil Services

(Pension) Rules, 1992.

Sd/-


MATTERS RELATING

TO D.A & T.I.

Page 205


FINANCE DEPRTMENT

*****

No. Pen-343/2017/ 28502 /F., Dated 26th

Sept, 2017.

OFFICE MEMORANDUM

Sub:- Dearness Relief (TI) on Pension / Family Pension w.e.f. 01.01.2016 in favour of the

State Government Pensioner / Family Pensioner.

In pursuance of the recommendation of 7th Central Pay Commission, Government of

India have revised the pension / family pension / gratuity etc. for the Central Government

employees in their O.M. No.38/37/2016-P&P.W.(A)(i) dated 4th

August, 2016 and O.M.

No.38/37/2016-P&P.W.(A)(ii) dated 4th

August, 2016 of the Department of Pension &

Pensioners' Welfare, Ministry of Personnel, Public Grievances & Pensions. Subsequently,

Government of India decided to grant Dearness Relief to Central Government Pensioners /

Family Pensioners in OM F No.42/15/2016-P & PW (G), dated 16th

November, 2016 and OM F

No.42/15/2016-P & PW (G), dated 7th

April, 2017 at the revised rates with effect from

01.01.2016, 01.07.2016 and 01.01.2017 respectively.

2. Having regard to the revision effected by Central Government in the retirement benefits

for their employees and the recommendation of the Fitment Committee constituted by the State

Government in Finance Department, the State Government decided in their Resolution No.FIN-

PCC-PAY-0003-2017-26342/F., dt.07.09.2017 to follow the same pattern of Dearness Relief to

all the State Government Pensioners / Family Pensioners as indicated in Table-I below:

Table-I

Date from which Payable Rate of Dearness Relief Per mensem

(1) (2)

From 01.01.2016 No Dearness Relief

From 01.07.2016 2% of basic Pension / Family Pension

From 01.01.2017 4% of basic Pension / Family Pension

3. It is also decided that Dearness Relief at the rates indicated in the above table shall also

be admissible on the additional basic pension/ additional family pension available to older

pensioners / family pensioners based on their age as indicated in this Department OM

No.28300/F., dated 23.09.2017.

4. The payment of Dearness Relief under these orders shall be made after adjusting the

instalments of enhanced Temporary Increase on Pension / Family Pension sanctioned and paid to

State Government Pensioners / Family Pensioners w.e.f 01.01.2016, 01.07.2016, 01.01.2017 as

indicated in Table-II below.

Page 206

Table-II

FD

Office Memorandum and date

Date

Effective

Rate of

Increase (%)

Remarks

(1) (2) (3) (4)

13552 Dt.03.05.2016 01.01.2016

6%

34873 Dt.26.12.2016 01.07.2016

7%

For the purpose of this Office Memorandum :-

i) Pension/Family Pension in the case of Pre 01.01.2016 pensioners/ family pensioners

which was due prior to 01.01.2016 would be the consolidated / revised pension or consolidated /

revised family pension as the case may be in terms of Finance Department Office Memorandum

No. 28300 /F., dated 23.09.2017.

ii) In the case of pensioners who have retired after 01.01.2016 or where family pension is

sanctioned for the first time after 01.01.2016 the pension / family pension means the basic

pension / family pension, as the case may be, sanctioned on retirement / death.

5. Payment of Dearness Relief involving fraction of a rupee shall be rounded off to the next

higher rupee.

6. Other provisions governing grant of Dearness Relief(TI) to Pensioners such as regulation

of Dearness Relief during employment / re-employment and regulation of Dearness Relief where

more than one pension is drawn will remain unchanged.

7. It will be the responsibility of the Pension Disbursing Authority including the

Nationalized Banks etc. to calculate the quantum of Dearness Relief payable in each individual

case without waiting for any further instruction from Finance Department.



Page 207


FINANCE DEPARTMENT

******

OFFICE MEMORANDUM

No. 30656 /F, dated : 23.10.2017

FIN-CS2-ALW-0005-2017

Sub: Sanction of Dearness Allowance to the State Government Employees etc. with effect

from 01.01.2016, 01.07.2016 & 01.01.2017 on the Revised Scale of Pay, 2017.

Government of India, Ministry of Finance, Department of Expenditure vide their

Notification No.G.S.R-721(E), dated 25th

July, 2016 have revised the scale of pay Central

Government Employees with effect from 01.01.2016. Thereafter Government of India, Ministry

of Finance, Department of Expenditure have released two doses of D.A i.e. @2% w.e.f.

01.07.2016 and @2% w.e.f. 01.01.2017 vide their O.M. No.-1/2/2016-E.II(B), dt. 04.11.2016

and O.M. No.-1/3/2017- E.II(B), dt. 30.03.2017 respectively.

2. The Fitment Committee constituted by the State Government have recommended for

revision of scales of pay of the State Government employees and adopting same doses of revised

D.A. to State Government employees on the revised scales of pay w.e.f. 01.01.2016. Having

regard to the recommendation of Fitment committee, the State Government after careful

consideration, have decided that the rate of Dearness Allowance to Government employees shall

be admissible from the dates mentioned in Table-1 on the basic pay in the revised pay structure.

Table-1

Date from which Payable Rate of D.A.

01.01.2016 No D.A.

01.07.2016 @2% of Basic Pay

01.01.2017 @4% of Basic Pay

3. Consequent upon revision of the scales of pay with effect from 01.01.2016 followed by

sanction of the revised dose of D.A. as indicated in Table -1, the Dearness Allowances

sanctioned, vide F.D.O.M No.13362/F, dt.30.04.2016 and F.D.O.M No.34154/F, dt.19.12.2016

stand adjusted with the emoluments in the revised scale.

4. As such, the payment of DA from the dates mentioned in the Table-1 above shall be made

after adjusting the instalment of Dearness Allowance sanctioned and paid to the State

Government employees as indicated in Table-2.

Page 208

Table-2

F.D O.M No.& Date Effective Date Rate of increase (%) Remark

13362/F,

dt.30.04.2016

01.01.2016 6% From 119% to 125% of

Basic (Pay+GP)

34154/F,

dt.19.12.2016

01.07.2016 7% From 125% to 132%

Basic (Pay+GP)

5. The term of “Basic Pay” in the revised pay structure means the pay drawn in the

prescribed level in the Pay Matrix but does not include any other type of pay like Special Pay.

6. D.A. on the revised pay is applicable to the State Government employees who are

covered under ORSP Rules, 2017 at the rate mentioned in Table-1.

7. The doses of D.A. as in Table-1 is also applicable to the following category of employees

covered under ORSP Rules, 2017.

i) All India Service Officers serving in the affairs of the State Government for

which General Administration Department will issue Orders separately.

ii) All State Government employees who are covered under ORSP Rules, 2017

issued vide F.D. Notification No.27742/F,dt.20.09.2017.

8. D.A. in accordance with this Memorandum will also be admissible to the State

Government employees who were in service on 01.01.2016, but have ceased to be in service at

the time of sanction of D.A. as per the revised scale of pay.

9. The bills for drawal of D.A. as per revised scale of pay as indicated in Table-1 will be

submitted to all Treasuries/Special Treasuries/Sub-Treasuries along with the pay bill for the

month of September, 2017 and onwards.

10. The payment on account of Dearness Allowance involving fractions of 50 paise and

above may be rounded to the next higher rupee and the fractions of less than 50 paise may be

ignored.

11. The payment of arrears of Dearness Allowance shall not be made until further orders.



Page 209


FINANCE DEPARTMENT

******

OFFICE MEMORANDUM

No. 30661 /F, dated 23.10.2017

FIN-CS2-ALW-0005-2017

Sub: Sanction of Dearness Allowance @ 4% from existing rate 132% to 136% with effect

from 01.01.2017 in favour of State Government employees drawing pay in pre-

revised scales of Pay.

Government of India, Ministry of Finance, Department of Expenditure in their Office

Memorandum No.1/3/2008-E.II(B), dated 07.04.2017 have enhanced Dearness Allowance

payable to the Central Government Employees from existing 132% to 136% with effect from

01.01.2017 in pre-revised scales of pay under ORSP Rules, 2008.

2. Now, considering the overall financial resources and fiscal target stipulated under Odisha

Fiscal Responsibility and Budget Management Act, 2005, the State Government have been

pleased to release additional dose of D.A. @ 4% enhancing the same from the existing rate of

132% to 136% on the Basic pay and Grade Pay taken together with effect from 01.01.2017 in

case of State Government Employees, who are drawing pay under the ORSP Rules, 2008. The

Additional dose of D.A. will be paid in cash and can be drawn in the Pay Bill of October, 2017

and onwards.

3. Payment of enhanced D.A. @ 136% with effect from 1st

January, 2017 to the State

Government Employees and Employees of Aided Educational Institutions drawing pay under

ORSP Rules, 2008 will be at par with D.A. sanctioned by Government of India, Ministry of

Finance, Department of Expenditure Office Memorandum No.1/3/2008-E.II(B), dated

07.04.2017.

4. This additional dose of D.A.@ 4% on Basic Pay and Grade Pay taken together with

effect from 01.01.2017 and manner of payment to the State Government Employees as above is

also applicable to the following category of employees covered under ORSP Rules, 2008.

i) The Teaching and Non-Teaching staff of Universities who are in receipt of

regular scale of pay for whom the State Government is bearing full salary cost.

These also include teachers of Universities who enjoy AICTE/UGC scale under

ORSP (College Teachers) Rules, 2010 and Medical College Teachers under

ORSP (Medical College Teachers) Rules, 2010.

Page 210

ii) Subordinate Judicial officers drawing their pay in accordance with Law

Department Resolution No.8318/L dated 02.08.2010.

iii) Work-Charged Employees drawing in regular scale of pay under the ORSP

Rules,2008; and

iv) Job Contract Workers of Consolidation and Settlement Organisation who are in

receipt of fixed pay in regular scale of pay under ORSP Rules, 2008 and D.A.

sanctioned thereon from time to time.


Government Employees who were in service on the 1st January, 2017 but have ceased to be in

service at the time of sanction of this enhanced D.A.

6. The bill for drawal of enhanced D.A. @ 4% with effect from 01.01.2017 to the State

Government Employees and employees of Aided Educational Institutions, drawing pay under

ORSP Rules-2008 will be submitted to all Treasuries/Special Treasuries/Sub-Treasuries along

with Pay Bill for the month October, 2017 and onwards.

7. The payment of arrears of Dearness Allowance shall not be made until further orders.



Page 211


FINANCE DEPARTMENT

******

OFFICE MEMORANDUM

No.______34551 __________/F, dated 24.11.2017

FIN-CS2-ALW-0005-2017

Sub: Sanction of Dearness Allowance @ 3% enhancing the existing rate from 136% to

139% with effect from 01.07.2017 in favour of State Government employees

drawing pay in pre-revised scales of Pay, 2008.


Memorandum No.1/3/2008-E.II(B), dated 26.09.2017 have enhanced Dearness Allowance


01.07.2017 in pre-revised scales as per the 6th

Central Pay Commission.




136% to 139% on the Basic pay and Grade Pay taken together with effect from 01.07.2017 in

case of State Government Employees, who are drawing pay in pre-revised scales under the

ORSP Rules, 2008. The Additional dose of D.A. will be paid in cash and can be drawn in the

Pay Bill of November, 2017 and onwards.

3. Payment of enhanced D.A. @ 139% with effect from 1stJuly, 2017 to the State Government

Employees and Employees of Aided Educational Institutions drawing pay under ORSP Rules,

2008 will be at par with D.A. sanctioned by Government of India, Ministry of Finance,

Department of Expenditure Office Memorandum No.1/3/2008-E.II(B), dated 26.09.2017.

4. This additional dose of D.A.@3% on Basic Pay and Grade Pay taken together with effect

from 01.07.2017 and manner of payment to the State Government Employees as above is also

applicable to the following categories of employees drawing pay under ORSP Rules, 2008.

i) The Teaching and Non-Teaching staff of Universities who are in receipt of regular

scale of pay for whom the State Government is bearing full salary cost. These also

include teachers of Universities who enjoy AICTE/UGC scale under ORSP (College

Teachers) Rules, 2010 and Medical College Teachers under ORSP (Medical College

Teachers) Rules, 2010.

ii) Subordinate Judicial officers drawing their pay in accordance with Law Department

Resolution No.8318/L dated 02.08.2010.

iii) Work-Charged Employees drawing in regular scale of pay under the ORSP

Rules,2008; and

Page 212





Government Employees, who were in service on the 1st July, 2017 and drawing pay under

ORSP Rules, 2008 but have ceased to be in service at the time of sanction of this enhanced D.A.

6. The bill for drawal of enhanced D.A. @ 3% with effect from 01.07.2017 to the State

Government Employees and employees of Aided Educational Institutions, drawing pay under

ORSP Rules-2008 will be submitted to all Treasuries/Special Treasuries/Sub-Treasuries along

with Pay Bill for the month November,2017 payable in December, 2017 and onwards.

7. The payment of arrears of Dearness Allowance from July, 2017 to October, 2017 on

account of enhanced D.A. will be drawn and disbursed after drawing of salary of November,

2017 and latest by 31.03.2018.

By orders of the Governor,



Page 213


FINANCE DEPARTMENT

******

OFFICE MEMORANDUM

No.___ 34556__________/F, dated 24.11.2017

FIN-CS2-ALW-0005-2017

Sub: Sanction of Dearness Allowance @ 1% enhancing the existing rate from 4% to 5%

with effect from 01.07.2017 in favour of State Government Employees drawing pay

in Revised Scale of Pay, 2017.


Memorandum No.1/9/2017-E-II(B), dated 20.09.2017 have enhanced Dearness Allowance


01.07.2017.




4% to 5% on the Basic pay with effect from 01.07.2017 in case of State Government

Employees, covered under the ORSP Rules, 2017. This will be also applicable to the All India

Service Officers serving in the affairs of the State Government for which General Administration

Department will issue orders separately.

3. The Additional dose of D.A. will be paid in cash and can be drawn in the Pay Bill of

November, 2017 payable in the month of December, 2017 and onwards. Arrear from the month

of July, 2017 to October, 2017 on account of the enhanced D.A. shall not be drawn before the

date of disbursement of salary of November, 2017.

4. The term of “Basic Pay” in the revised pay structure means the pay drawn in the

prescribed level in the Pay Matrix but does not include any other type of pay like Special Pay.


Government employees who were in service on 01.07.2017, but have ceased to be in service at

the time of sanction of D.A. as per the revised scale of pay.

Page 214

6. The bills for drawal of D.A. as per revised scale of pay will be submitted to all

Treasuries/Special Treasuries/Sub-Treasuries along with the pay bill for the month of

November, 2017 and onwards.

7. The payment on account of Dearness Allowance involving fractions of 50 paise and

above may be rounded to the next higher rupee and the fractions of less than 50 paise may be

ignored.

8. The payment of arrears of Dearness Allowance from July, 2017 to October, 2017 on

account of enhanced D.A. will be drawn and disbursed latest by 31.03.2018.

By orders of the Governor,



Page 215

No. Pen-343/2017/ 34994 /F,


FINANCE DEPRTMENT

*****

OFFICE MEMORANDUM

Bhubaneswar, Dated the 28th

November, 2017

Sub: Sanction of Dearness Relief (TI) @1% enhancing the existing rate from 4% to 5%

w.e.f 01.07.2017 in favour of the State Government pensioners/ family pensioners.

Pension/family pension in respect of pre-2016 and post-2016 of State Government

pensioners/family pensioners was revised w.e.f 1.1.2016 in Finance Department O.M. No.

28300/F dated 23.09.2017. Accordingly, Dearness Relief (TI) was allowed on such revision of

pension /family pension in Finance Department O.M. No. 28502/F dated 26.09.2017 at the rate

of 4% w.e.f 01.01.2017.

2. Government of India, Ministry of Personnel, Public Grievances & Pensions in their O.M.

No. F-No. 42/15/2016-P&PW(G) dated 28.09.2017 have enhanced the Dearness Relief

admissible to the Central Government pensioners/family pensioners from 4% to 5% w.e.f.

01.07.2017.

3. In the meantime, one dose of Dearness Allowance @ 1% has been sanctioned in favour

of the State Government employees w.e.f. 01.07.2017 in Finance Department Office

Memorandum No. 34556/F., dated 24.11.2017.

4. After careful consideration of the matter, the State Government have been pleased to

decide that the Dearness Relief (TI) on pension/family pension shall be paid to the State

Government pensioners/family pensioners at the same rate of 1% on the revised basic

pension/family pension w.e.f 01.07.2017. With sanction of one dose of Dearness Relief (TI) at

the rate of 1%, the Dearness Relief now payable on the revised basic pension/family pension will

be enhanced from 4% to 5% w.e.f 01.07.2017.

5. The additional dose of Dearness Relief shall also be admissible on additional basic

pension/ additional family pension available to the old pensioners/family pensioners based on

their age as indicated in this Department O.M. No.28300/F dated 23.09.2017.

Page 216

For the purpose of this Office Memorandum

i) Pension/family pension in the case of the pre-01.01.2016 retirees and where family

pension was due prior to 01.01.2016 means the revised basic pension/revised basic

family pension as the case may be in terms of Finance Department Office

Memorandum No. 28300/F dated 23.09.2017.

ii) Also in the case of pensioners who have retired after 01.01.2016 or where family

pension is sanctioned for the first time after 01.01.2016 the pension/family pension

means the basic pension/ basic family pension, as the case may be sanctioned on

retirement/death.

6. Payment of Dearness Relief (TI) involving fraction of a rupee shall be rounded off to the

next higher rupee.

7. Other provisions governing grant of Dearness Relief (TI) to Pensioners such as regulation

of Dearness Relief during employment/ re-employment and regulation of Dearness Relief where

more than one pension is drawn will remain unchanged.

Sd/-


Finance Department

Page 217


FINANCE DEPARTMENT

******

OFFICE MEMORANDUM

No. 5126 /F, dated : 27.02.2018 FIN-CS2-ALW-0005-2017

Sub: Drawal of arrear Dearness Allowance @ 4% (enhanced from 132% to 136%) with

effect from 01.01.2017 to 30.06.2017 in favour of State Government employees

drawing pay in pre-revised scales of Pay i.e. under ORSP Rules, 2008.

Restrictions have been imposed at Paragraph-7 of F.D.O.M No.30661, dt.23.10.2017

that payment of arrear Dearness Allowance of 4% arising on account enhancement of D.A. from

132% to 136% with effect from 01.01.2017 to 30.06.2017 shall not be made until further orders.

Now, after careful consideration, the Government have been pleased to decide that

payment of arrear D.A. @4% (enhancing the rate from 132% to 136% w.e.f. 01.01.2017) in

favour of State Government employees as well as following categories of employees drawing

pay under ORSP Rules, 2008 may be drawn and disbursed to them.

i) The Teaching and Non-Teaching staff of Universities who are in receipt of

regular scale of pay for whom the State Government is bearing full salary cost.

These also include teachers of Universities who enjoy AICTE/UGC scale under

ORSP (College Teachers) Rules, 2010 and Medical College Teachers under

ORSP (Medical College Teachers) Rules, 2010.

ii) Subordinate Judicial officers drawing their pay in accordance with Law

Department Resolution No.8318/L dated 02.08.2010.

iii) Work-Charged Employees drawing in regular scale of pay under the ORSP Rules,

2008; and






MATTERS RELATING

TO DIRECT BENEFIT

TRANSFER

Page 221


FINANCE DEPARTMENT

***

No. 24981 /F., Dated 24.8.2017

FIN-PUIF-DBT-0002-2017

OFFICE MEMORANDUM

Sub: Deployment of Technical Experts of the Project Management Team of the State

DBT Cell.

1. In accordance with the Guidelines issued by the Cabinet Secretariat, a State DBT

Advisory Committee has been constituted vide Finance Department Notification No.25700/F.,

dt.21.09.2016. The composition of the Committee is as follows :

i) D.C.-cum-A.C.S. Chairman

ii) Principal Secretary, Finance Department Member

iii) Secretary, Panchayati Raj Department Member

iv) Secretary, E&IT Department Member

v) Secretary, Food Supplies & Consumer Welfare Deptt. Member

vi) Secretary, Women & Child Development Deptt. Member

vii) Secretary, SS&EPD Department Member

viii) Secretary, Health & Family Welfare Department Member

ix) Secretary, ST & SC Development Department Member

x) S.I.O., NIC, Odisha Member

xi) Director, Census Member

xii) Chief General Manager, SBI Member

xiii) Convenor, SLBC Member

xiv) Director, Institutional Finance Member Convenor

2. The State DBT Cell has been set up in Finance Department with the Principal Secretary,

Finance as the State DBT Coordinator and other member vide this Department Notification

No.29184/F dt.31.10.2016 as follows:-

Coordinator (IT) : Special Secretary, E&IT Deptt.

Coordinator (Application Integration) : SIO, NIC

Coordinator (Finance & Admin.) : Director, Institutional Finance

Nodal Officer (Implementation) : Joint Secretary, e-Governance,

Panchayati Raj Department

Nodal Officer (IFMS) : OSD, Treasury Computerisation

Nodal Officer (SBI) : Representative of SBI, LHO, Odisha

Nodal Officer (CPMG) : Representative of CPMG, Odisha

Circle

Page 222

3. The State DBT Cell is to function under the overall guidance of the State DBT Advisory

Board and supported by technical experts and secretarial staff which will serve as the

implementation support layer for technical, non-technical, finance and administrative functions

of the DBT process. It will serve as a focal point for enabling DBT in different schemes and

Districts of the State. Under Technical Assistance from the World Bank, the DBT Cell will have

a Project Management Team deployed by M/s Ernst & Young comprising of technical experts as

well as domain experts in the areas of Aadhar Enrolment, DBT, IT, Financial inclusion and

digital payment. The composition of Project Management Team and Secretarial support structure

is as follows:-

A) Project Management Team :

1. Arnab Sarkar : Project Manager

2. Deepak Kumar Sethi : Technical Specialist

3. Chaitanya Prasad Giri : Technical Specialist

4. Bishwajit Kumar : Technical Specialist

5. RakeshVerma : Digital Payment Expert

6. Prakash Jayaram : System Expert

B) Secretarial Support :

1. Dinesh Kumar Rout : Asst. Section Officer

The members of the Project Management Team will be visiting the Departments

administering various benefits to the target groups and bring those schemes into the DBT mode.

Necessary cooperation need to be extended to the Project Management Team of the DBT Cell by

the officials of All Departments.



Page 223


FINANCE DEPARTMENT

***

No. 25117 / F., Dt.- 28.8.2017


From



To

All Additional Chief Secretaries/





Sub: Implementation of Aadhaar based DBT in the State.

Sir,

I am directed to say that Aadhaar based Direct Benefit Transfer entailing targeted

delivery of benefits and services to citizens through effective use of technology is a major reform

initiative in the Government Sector. The progress of Aadhaar seeding of beneficiary database,

bank accounts and Aadhaar based DBT are being reviewed regularly at various levels.

Authentication of Aadhaar and de-duplication of beneficiary database is undertaken to weed out

ghost beneficiaries which may result in saving of public funds. A State DBT Portal is also being

developed to display aggregated information on DBT disbursal.

2. With the aforesaid objectives in view, the Cabinet Secretary, Government of India in his

D.O. No.511/2/2/2015-CA.IV/CA.V (Vol.V) dated 07/07/2017 (copy enclosed) addressed to the

Chief Secretary, has emphasized on implementation of Aadhaar based DBT in major schemes on

a mission mode and complete 100% Aadhaar seeding of beneficiaries by 31st December, 2017

where 50% Aadhaar seeding has been achieved and complete the task in respect of all other

schemes by 31st March, 2018.

3. The State DBT Cell will now have a Project Management Team deployed by M/s Ernst

& Young comprising of Technical Experts as well as Domain Experts in the areas of Aadhaar

Enrolment, DBT, IT, Financial inclusion and digital payment. The scheme implementing

Department may take the help of the Experts deployed in the State DBT Cell if necessary.

I would, therefore, request you to kindly issue necessary instructions to the concerned

field functionaries for Aadhaar seeding of beneficiaries’ database of all schemes by 31st

December, 2017 / 31st March, 2018 as the case may be and extend the benefits under various

schemes to the citizens through DBT.

Yours faithfully,

-Sd-


Page 224


FINANCE DEPARTMENT

***

No. 6379 /F., Dated 13.03.2018

FIN-PUI-DBT-0001-2017

From

Shri T.K.Pandey, IAS


To

The Additional Chief Secretaries to Government/

Principal Secretaries to Government/

Commissioner-cum-Secretaries to Government/


Special Secretaries to Government

Sub: Guidelines for assessing Savings due to DBT.

Sir,

I am directed to say that Aadhaar based Direct Benefit Transfer (DBT) is a significant

governance reform to ensure greater transparency and accountability in public service delivery

through effective use of technology. Aadhaar as an identity proof ensures correct identification

of intended beneficiaries and eliminates fake/ ghost beneficiaries through de-duplication which

leads to savings for the Government, beneficiaries & other stakeholders.

2. Quantification of gains accruing from Aadhaar based DBT would result in wider

adoption of DBT in welfare programs. Cumulative savings reported by the Ministries of

Government of India due to implementation of Aadhaar based DBT till 31st March, 2017 are

Rs 57,029 crore.

3. A copy of the Broad Guidelines/ Methodology for assessing benefits due to Aadhaar

based DBT, received from Resource Person, DBT Mission, Cabinet Secretariat, Government of

India is hereby enclosed for calculation of savings in respect of DBT applicable schemes of your

Department.

You are, therefore, requested to kindly observe these guidelines for assessing benefits/

calculating savings in respect of DBT applicable schemes being implemented in your

Department and report savings/ benefits to the DBT Mission on monthly basis under intimation

to this Department.

Yours faithfully,

Sd/-


Page 225


FINANCE DEPARTMENT

***

No. 7380 /F., Dated 21.03.2018


OFFICE MEMORANDUM

Sub: Deployment of Technical Expert of the Project Management Team of the State DBT

Cell.

In continuation to the Office Memorandum No.- 24981/F, dt. 24.08.2017, it is to be

informed that the State DBT Cell is functioning under the overall guidance of the State DBT

Advisory Board, technical experts and secretarial staff. Under the Technical Assistance from

World Bank, the DBT Cell is having a Project Management Team deployed by M/S Ernst &

Young comprising of technical experts as well as domain experts.

2. In the meanwhile, Shri Priyadarsi Samir Harichandan from E&Y LLP (World Bank

Project Team) has joined in the State DBT Cell PMU, Finance Department as a trainer.

3. The members of the Project Management Team will be visiting the Departments

administering various benefits to the target groups and bring those schemes into the DBT mode.

Necessary cooperation need to be extended to the Project Management Team of the DBT Cell by

the officials of All Departments.

Sd/-

Joint Secretary to Government

MATTERS RELATING

TO LEGAL ISSUES

Page 229


FINANCE DEPARTMENT

*****

No 24653 /F Dated- 22.08.2017

FIN-AA-CASES-0001-2017

From

Shri T. K. Pandey, IAS


To

All Departments of Government./


Sub: In the matter of reported cases of misappropriation, defalcation, theft of

Government money and property etc.

Madam/Sir,

As per the report received from the O/o the AG(G&SSA), Odisha, 270 cases of

losses, misappropriation and defalcation etc. involving Government money of Rs.5.50 crore

are awaiting final action till March 2017. All the cases are more than 5 years old. Further,

Internal Audit Wing functioning in different Departments of Government have also reported

misappropriation cases involving Government money amounting to Rs.26.88 crore which are

also pending for finalisation as on June 2017. (Department wise pending positions as

mentioned in the AG’s report and in the MPRs furnished by the Internal Audit Wing are

given in appendix- I and II respectively).

2. Rule 22 of the OGFR, Volume-1 provides that every officer should realize fully and

clearly that he will be held personally responsible for any loss sustained by Government

through fraud or negligence on his part and that he will also be held personally responsible

for any loss arising from fraud or negligence on the part of any other officer to the extent to

which it may be shown that he contributed to the loss by his own action or negligence.

3. In this connection, it may be mentioned that in most of the cases, Government

officials are either personally involved in the misappropriation and defalcation of

Government money or such cases were made possible due to the negligence on the part of the

Government officials. Rule-20 of OGFR, Volume-I mentions that the Officer receiving the

report of such loss, defalcation or misappropriation should submit a detail report, after

completing such departmental investigation as may be necessary or expedient, on the causes

or circumstances which led to the defalcation or loss, the steps taken to prevent its recurrence

and the disciplinary or any other action proposed as regard the persons responsible.

4. However it has been noticed that there is inordinate delay in finalisation of these cases

which resulted in non-realisation of the misappropriated Government money and in many

cases the officials reported to have been involved are deprived of various service benefits.

Further in some cases, pensionary benefits are also not released even after their retirement.

This has led to litigations and filing of number of cases before the courts of law. Due to non-

finalisation of such type of cases for a long period, proposals are received at Government

Page 230

level to write off many cases of loss, defalcation and misappropriation etc. on the ground that

the person involved is either dead or possibilities of recovery are remote for other reasons

like non-availability of connected records/files or address of the person concerned.

5. Considering the pendency of huge number of cases and inordinate delay in

finalisation of these cases, all the Departments of Government are hereby requested to review

the pending position at their level and to issue instructions to the sub-ordinate offices under

their Administrative Control to take early action for settlement of these cases in a time bound

manner. Further strict instructions may also be issued to the field offices for putting in place

appropriate mechanism to avoid occurrence of such cases in future.

Yours faithfully,

Sd/-


Page 231


FINANCE DEPARTMENT

* * *

NOTIFICATION

No. FIN-FR-CASE-0001-2017 - 25227/F

Bhubaneswar, Dated the 29th

August, 2017

Sub: Bank account for channelizing the receipts and expenditure of the SPV i.e.

Odisha Mineral Bearing Area Development Corporation (OMBADC).

Hon’ble Supreme Court of India in their judgement in Writ Petition (Civil) No.114 and

194 of 2014 have directed for keeping the compensation recoverable in respect of the

illegally mined ore u/s 21(5) of the MMDR Act and other provisions of MMDR Act with the

Special Purpose Vehicle (SPV) i.e. “Odisha Mineral Bearing Areas Development

Corporation (OMBADC)” and for utilizing the same for the benefit of the tribals in the

affected districts and for area development work.

2. In order to comply with the orders of Hon’ble Supreme Court, a Banking Account is

opened in the Public Account of the State under the Account Head “8443 Civil Deposits -00-

106-Personal Deposits for channelizing the receipts and expenditure of the SPV i.e. Odisha

Mineral Bearing Area Development Corporation (OMBADC) pertaining to the compensation

to the State u/s 21(5) of the MMDR Act and other provisions of MMDR Act as per order of

Hon’ble Supreme Court.

3. The Banking Account of Odisha Mineral Bearing Area Development Corporation

(OMBADC) opened in the Public Account of the State shall be operated as per the detailed

accounting procedure (enclosed at Annexure) duly vetted by the Principal Accountant

General (A&E), Odisha.

ORDER: Order that the Notification be published in the next extraordinary issue of the

Odisha Gazette.




Page 232

Introduction

Banking Deposit Account for the SPV in Public Account of the State

Creation and

Status of

SPV

Deposit into the Banking Deposit Account in the Treasury

ACCOUNTING PROCEDURE FOR BANKING DEPOSIT ACCOUNT OF “ODISHA

MINERAL BEARING AREAS DEVELOPMENT CORPORATION”

*****

Illegal mining operation in the State by some of the mining lessees was investigated

by the State Government as well as the Central Empowered Committee (CWC)

appointed by Government of India. However, the matter attained finality after the

passing of judgement by Hon’ble Supreme Court of India in Writ Petition (Civil)

No.114 and 194 of 2014. Hon’ble Supreme Court of India have directed that 100% of

the price of the mineral, as rationalized by the CEC is to be paid by the illegal miners

as compensation to the State under Section 21(5) of the MMDR Act and the

compensation should be payable from 2000-2001 onwards. It is observed in the

judgement that very large amounts will be made available to the State in terms of the

judgement in the instant case and that these amounts should be kept with the Special

Purpose Vehicle (SPV) i.e. “Odisha Mineral Bearing Areas Development Corporation

(OMBADC)” to be utilized for the benefit of the tribals in the affected districts and

for area development work.

2. The SPV “Odisha Mineral Bearing Areas Development Corporation

(OMBADC)” is a Section-25 Company under the Companies Act. Odisha Mineral

Bearing Areas Development Corporation was registered at Registrar of Companies,

Cuttack on 2nd December, 2014 and is categorised as Company Limited by Shares as

well as a State Government company.

3. (i) Keeping in view the enormity of the funds to be made available to the

SPV which is a State Government Company and its limited capacity to handle such

large funds, it is decided that the funds flowing out of the orders of Hon’ble Apex

Court, will be kept at the Treasury as a banking deposit account within the Public

Account of the State.

(ii) It would ensure adequate safety and liquidity of the funds for

utilization towards the benefits of tribals in the affected districts and for area

development works. Since the fund will be kept in the public accounts, it would not

require appropriation or approval of the legislature for withdrawal of funds.

4. (i) Deposit - A designated banking account in the Public Account of the

State under the Account Head “8443 Civil Deposits -00- 106-Personal Deposits-

3275- Banking Account of Odisha Mineral Bearing Areas Development

Corporation(OMBADC) – 91330- Programme for the Benefit of Tribals in the

Mining Affected Districts” is opened in the District Treasury, Khurda for the

“Odisha Mineral Bearing Areas Development Corporation” into which the mining

lessees are to deposit electronically, the compensation payable U/s 21(5) of the

MMDR Act. The Managing Director, OMBADC will act as the Administrator of the

Personal Deposit Account.

(ii) The compensation payable by the mining lessees would only be

receivable through electronic mode using online portal of the Directorate of Steel &

A N N E X U R E

Page 233

Withdrawal from Banking Deposit Account in the Treasury

Utilization of Fund in the Personal Deposit Account

Mines (I 3MS) and the Treasury Application (IFMS, Odisha). The Cyber Treasury

will account for the receipt for remittances made by the payer under head “8443 Civil

Deposits -00- 800-Other Deposits -3275- Banking Account of Odisha Mineral

Bearing Areas Development Corporation – 91328- Compensation under 21(5) of

MMDR Act and Other Provisions of MMDR Act as per order of Hon‟ble

Supreme Court-000‟ and provide MIS of Fund to Treasury Officer, District

Treasury, Khurda, making it available in the online portal of IFMS. District Treasury,

Khurda, where the Banking Deposit Account (P.L. Account) of OMBADC is

operated, would ensure automated transfer of the fund to the P.L. Account through a

virtual transaction. The District Treasury, Khurda would account for the virtual

withdrawal under the head in which the receipt has been booked in the Cyber

Treasury i.e. “8443-Civil Deposits-00-800-Other Deposits- 3275 -Banking Account

of OMBADC-91328-Compensation under section 21(5) of MMDR Act and other

provisions of MMDR Act as per order of Hon‟ble Supreme Court-000” and the

virtual deposit under against credit to P.L. Account under the head in which the P. L.

Account is maintained i.e. “8443-Civil Deposits-00-106-Personal Deposits-3275-

Banking Account of OMBADC-91330-Programme for the benefits of Tribals in

Mining Affected District-000”. All withdrawals by the Administrator i.e. OMBADC

through electronic cheque would also be classified under the same classification

(8443-00-106) in the treasury accounts.”

(iii) The Treasury Officer, District Treasury, Khurda will ensure that all the

deposits received through the Cyber Treasury are transferred to the P.L. Account of

OMBADC by the month end and nothing is left out.

5. Administrator of the Personal Deposit Account will use electronic cheques for

direct payment to the Bank Account of the Executing Agencies, as well as to the Bank

Account of OMBADC for administrative expenditure using the e-Kuber platform of

Reserve Bank of India through the Central Electronic Payment Cell (CePC) of the

Directorate of Treasuries and Inspection. She/He will be able to make cashless

transfer of funds to other Administrators of Personal Deposit Accounts like Urban

Local Bodies, Panchayat Samiti etc. through IFMS. The banking account maintained

in the Treasury would be enabled to seamlessly transfer funds electronically from the

deposit account to Government Departments and implementing agencies including

beneficiaries.

6. (i) The balance in the Personal Deposit Account of OMBADC will be

applied for undertaking specific tribal welfare and area development works so as to

ensure inclusive growth of the mineral bearing areas. These will include

works/projects related to livelihood intervention, health, water supply and sanitation,

education, special programmes for development of women and children,

entrepreneurial development of local people, communication and infrastructure

projects and agro silvi-horticultural based livelihood projects through identified

agencies/Government Departments.

Page 234

Interest on the surplus balance

(ii) OMBADC shall submit Utilization Certificate (UC) to the Forest &

Environment Department from time-to-time in respect of the funds utilized out of the

banking account.

7. Management of balances in the Personal Deposit Account : The

Administrator of the Deposit Account will watch the balance in the Deposit Account

from time to time after taking into account the cumulative receipts and disbursement

of funds to the Executing Agencies as well as to the Savings Bank Account of

OMBADC for administrative expenses. Based on the receipt and disbursement entries

made in the Pass Book provided by the Treasury and the monthly plus minus

memorandum prepared by the Treasury, the Administrator will verify the correctness

of the entries and point out discrepancies if any.

8. Determination of investible surplus in the Personal Deposit Account :

Keeping in view, the requirement of funds by the Executing Agencies and the

administrative expenses of OMBADC, the Administrator of the Personal Deposit

Account will work out the investible surplus and advise Finance Department for

investment of the surplus balance in 91 Day or 182 Day or 364 Day Auction Treasury

Bills as the case may be.

9. Interest on the surplus balance :

(i) The surplus balance available in the banking deposit account of the

OMBADC shall be invested in “Auction Treasury Bills” to provide assured return on

the surplus balance. The Secretary to Government, Finance Department will make an

application for investment of the amount advised by Managing Director, OMBADC

in the specified Auction Treasury Bills by way of participation in the bidding process

being conducted by Reserve Bank of India as a non-competitive bidder. The

discounted value of the Auction Treasury Bill of a specified tenure will be treated as

the amount invested. The difference between the maturity value of the said Treasury

Bill and the discounted value is the return on the investment which will be passed on

to the OMBADC in the following manner.

(ii) The interest so earned shall be first shown as a receipt under the Head

of Account “0049- Interest Receipts – 04 – Interest Receipts of State / Union

Territory Governments – 110 – Interest realized on investment of cash balances -

0060 – Interest Receipts – 10122 – Interest on 91 day and other Treasury Bills”.

Then the accrued interest shall be transferred to the banking account “8443 Civil

Deposits -00- 106-Personal Deposits-3275- Banking Account of Odisha Mineral

Bearing Areas Development Corporation – 91330- Programme for the Benefit of

Tribals in the Mining Affected Districts” on back-to-back basis by making

necessary provision in “Demand No.5- 2075- Miscellaneous General Services -800-

Other Expenditure -3275- Banking Account of Odisha Mineral Bearing Areas

Development Corporation –91329- Transfer to Banking Account of Odisha

Mineral Bearing Areas Development Corporation”.

Page 235

Audit of

Accounts

(iii) The interest accrual so transferred shall form a part of the deposit

account and shall be utilized either for the administrative expenditure of the

OMBADC or for the area development works mandated by Hon’ble Supreme Court

of India.

10. Maintenance and Submission of Monthly Accounts and Annual Balance

Certificate : The Administrator of the Personal Deposit Account shall furnish the

monthly compiled accounts of receipts and withdrawals supported by vouchers of the

said account to the Accountant General (A&E), Odisha in the formed prescribed

under Subsidiary Rule 479A of Odisha Treasury Code Volume-I. The Administrator

of the Personal Deposit Account shall also furnish the statement of balances at the

credit of the fund at the end of the year just closed and send it to the Treasury Officer

for verification and submission to the Accountant General (A & E), Odisha as

required under Subsidiary Rule 479 of Odisha Treasury Code Volume-I. OMBADC

will also maintain accounts and get the accounts audited as required under the

Companies Act.

11. Audit of Accounts : The accounts in respect of the funds so kept in the

Personal Deposit Account and utilization of the same would be audited by the

Comptroller & Auditor General of India and also be audited by the Chartered

Accountants empanelled by the Comptroller and Auditor General of India.

12. Miscellaneous : If there is any difficulty in administration and operation of the

Personal Deposit Account in terms of the procedure outlined above, it can be

modified with the concurrence of Finance Department and the Accountant General

(A & E), Odisha.

******

Page 236


FINANCE DEPARTMENT

* * *

CORRIGENDUM

No. FIN-FR-CASE-0001-2017- 25812 /F

Bhubaneswar, Dated the 04.09.2017

Sub: Corrigendum to the Notification No. FIN-FR-CASE-0001-2017-25227/F Dt. 29th

August, 2017

In para-1 of the Accounting Procedure for Banking Deposit Account of Odisha Mineral

Bearing Areas Development Corporation (vide Annexure to the Notification No. FIN-FR-

CASE-0001-2017- 25227/F Dt. 29.08.2017) the words “Central Empowered Committee

(CWC)” may be read as “Central Empowered Committee (CEC)”.

Further, the words „Managing Director‟ appear in para-4 (i) and para-9 (i) of the

Accounting Procedure for Banking Deposit Account of Odisha Mineral Bearing Areas

Development Corporation (vide Annexure to the Notification No. FIN-FR-CASE-0001-2017-

25227/F Dt. 29.08.2017) may be read as “Chief Executive Officer (CEO)”

ORDER: Order that the Notification be published in the next extraordinary issue of the

Odisha Gazette.




Page 237


FINANCE DEPARTMENT

*****

No. 28040 /F., Dt. 22.09.2017

FIN-LEGAL-CASE-01-2017

To



Sub:- Timely submission of Counters / Para Wise Comments / Appeal Petitions / SLP

etc. before the Court of Law and timely compliance of the orders of the Courts

by the State Government, its Instruments and Officers.

The Undersigned is directed to say that the Finance Department being a referral

Department are impleaded as opposite party/ respondent in most of the cases along with other

Departments involving matters with or without financial implications. The Para wise

comments / Counters are required to be filed by the concerned Departments of Government

within the stipulated time. However, it has been observed that in many cases, those are not

being filed in time before the Courts of Law leading to passing of ex-parte orders involving

huge financial liabilities. Similarly, there is in-ordinate delay in filling of appeal petitions as

well as Special Leave Petitions before the Hon’ble High Court and Hon’ble Supreme Court

respectively without any justifiable explanations for the delay leading to dismissal of the

petitions on the ground of undue delay.

2. When the appeal petitions are dismissed on the ground of delay, the merit of the case

are not examined leading to payment of huge arrears even with interest thereon, as there is no

option left then to comply to the orders of the Hon’ble Courts. The situation could have been

different if Para wise comments / counters / appeal petitions / SLPs are filed in time, so that

the merits of the case could have been examined. The Departments of Government are not

taking timely follow up action on receipt of the orders of the Courts leading to contempt

cases against all the opposite parties / respondents and proposals are received by Finance

Department for hasty implementation of the Court’s order in view of contempt notices. The

Comptroller and Auditor General of India has also pointed out in the Audit Report that out of

243 cases test checked by audit during the CCO based audit of one Department, no counter

affidavit was filed by the concerned Department in 239 cases for which ex-parte order was

passed against the Government.

3. For timely submission of counters / para wise comments / appeal petitions etc.

guidelines have been issued by the Finance Department in the past vide letter No.10126

dt.08.03.2000 and letter No.38436 dt.18.08.2009 indicating the procedure and the time line to

be followed by the Departments to monitor the court cases. However, such guidelines are not

being followed by the Departments in many cases.

4. In a recent judgement dt. 21.07.2017, Hon’ble Supreme Court of India in Diary No.

17864/2017 ( Arising out of impugned final judgement and order dtd 03.08.2016 in FAO No.

376/2016 passed by the High Court of Orissa in the matter of State of Odisha and another

Page 238

(Petitioners) vrs. Akshaya Kumar Mallick and another (Respondents)) has passed orders as

mentioned below:

“Despite our orders and despite the affidavit filed before this Court, we find

that there is no improvement in the system of functioning. Therefore, in public

interest, we are constrained to pass the following order:

Hereafter, in case any matter is filed at the instance of the State of Odisha,

either before the High Court or before this Court with delay, the officials in the

Departments concerned starting with the rank of dealing hand to the highest officials

in the rank of Principal Secretary shall not be entitled to any pensionary benefits

including gratuity for the said period of delay unless specifically granted by the High

Court or this Court. Needless to say, that in the application for condonation of delay,

the names of all the officers shall be furnished. We also make it clear that in case the

State has suffered any loss on this account, it will be opened to the State to proceed

against the officials and recover the loss.”

5. It is pertinent to mention here that through Litigation Management System (LMS), all

pending, dispose and new cases will be transacted electronically through various departments

& government offices. LMS also helps to track all important events in respect of a case such

as communication of notice of the case, submission of draft reply, revision of the reply by

Government Advocate, filing of reply in the Court, interim orders, judgment compliance,

appeal etc. and LMS is available on internet through URL:- http://orissalms.in/lms.

Further, the LMS system enables to provide the Writ copy/plaint copy of Court cases

filed before Hon’ble High Court and OAT on real time basis and users can submit PWC

online to AG office or Government Advocate. Government advocate can download the PWC

and prepare the draft counter and send it to the concern officers. After finalization of the draft

counter, the concerned officer of the government will file counter affidavit in the court. The

interim order as well as the final judgment is being uploaded in LMS on real time basis. So

that the concern officials can take immediate action on post judgment in order to avoid

contempt.

6 In view of the order as mentioned above, all the Departments of Government are now

advised to put in place appropriate mechanism for monitoring of the court cases and also to

ensure submission of para wise comments / counter affidavits / appeal petitions / review

petitions / Special Leave Petitions etc. well within the time to avoid ex-parte decisions /

dismissal of the petitions leading to huge financial burden on the State Government. As

personal liability can be fixed for delay / negligence in handling the court cases, all the

Departments of Government are now requested to issue necessary instructions to the

authorities under their Administrative Control to be more careful and cautious in dealing with

court matters.

7. Delayed submission of counter affidavits / para wise comments / appeal petitions/

special leave Petitions etc. for vetting may not be considered by Finance Department without

proper justification of the same.

Sd/-


http://orissalms.in/lms

Page 239


FINANCE DEPARTMENT

*****

No. 34502 /F., Dt. 24.11.2017

FIN-LEGAL-CASE-01-2017

To

All Principal Secretaries to Government.

Commissioner-cum-Secretaries to Government/



Sub: Check list or Departments while endorsing files for concurrence of Finance

Department for implementation of Court Orders.

Sir,

In inviting a reference to the subject cited above, I am directed to say that the

Administrative Departments while submitting case files to Finance Department for

concurrence and implementation of Court Orders are not following proper procedures in most

of the cases. It has also been observed that due to delay in filling and non-filing of Para Wise

Comments/ Counter Affidavits/ Show cause reply/ Instructions etc. in time before the

Hon’ble Courts/ OATs, ex-parte orders are being passed by Hon’ble Courts/OATs and it

involves huge financial liability to State government.

Besides, the concerned Administrative Departments are not taking prior views of Law

Department/GA & PG Department/ finance Department wherever necessary for filing of

Appeal/ Review before higher forum in time for implementation of Court Orders. As a result,

the State Government is required to bear extra financial burden. Further, the Administrative

Departments are not being submitting required documents in the referral files to finance

Department for better appreciation of the case and this has resulted in substantial loss of time

in correspondence. In order to overcome these, a check list has been prepared by finance

Department.

It is, therefore, requested that henceforth, before submitting proposals to Finance

Department for concurrence/opinion, the concerned Administrative Departments should

scrupulously follow the points as indicated in the check list (Copy enclosed) and endorse the

same to Finance Department for concurrence/ opinion on the Orders of Hon’ble Court/

OATs.

Yours Faithfully,

Sd/-


Page 240

Check list for Departments while endorsing files for concurrence of Finance

Department for implementation of Court Orders.

Sl.

No.

Particulars Information by Department

1 Name of the Department

2 Case No./ Name of the Court/ Due

date for filing of the Counter

Affidavit

3 Name of the Petitioner and

all the Respondents.

4 Brief history of the case

(in 100 words be enclosed)

5 Whether Finance Department is a

party in the case? Who are the

other Opposite Parties in this case?

6 Whether counter affidavit/

Instruction is filed by the

Administrative Department in this

case.

If so, whether the same was vetted

by Finance Department? If yes,

details may please be furnished.

7 (a) Date of filing of Counter

Affidavit/ Instruction by AD in the

Court

(b) Was there any delay in

filing of Counter affidavit before

Hon’ble Court/ Tribunal? If yes, the

reason of delay be specified.

8 Order No./Date

(Final Judgement of Hon’ble

Supreme Court/ High Court/

Tribunal be enclosed)

9 The financial implication for

implementation of the Court Order.

10 Whether views of Law Department

has been obtained in the case by

AD to implement the Order or to

file Appeal/ Review before Higher

Court.

11 Whether Appeal/Review petition

was filed before the High Court/

Supreme Court within the

permissible time? If not, period of

delay and reason for delay may be

furnished

12 Whether the Appeal/Review has

been dismissed on the ground of

delay in submission of the

Appeal/Review

Page 241

Sl.

No.


13 Whether any action has been taken

against the person responsible for

delay in processing the case?

14 Whether the Court has directed the

Department to pay interest to the

petitioner due to delay in

implementation of order.

15 Whether opinion of GA &PG

Department or any other

Department of State Government is

required for implementation of this

order. If required, necessary extract

of opinion be enclosed

16 AD to examine and state whether

the orders of Hon’ble Court/

Tribunal will be implemented

within the guidelines of Govt.

Rules and Regulations.

17 Whether this instant case has been

referred in the light of earlier

judgement of Hon’ble Courts/

Tribunals in similar such cases. If

yes whether concurrence of

Finance Department had been

taken in such cases with relevant

copies.

18 In case the earlier order of the

Court/Tribunal in similar such case

was implemented without any

Appeal/Review, the reasons for

filing the Appeal/Review in this

case may be furnished.

19 Specific views of AD, on the

implementation of Order of

Hon’ble Court/ Tribunal.

20 Contempt Petition

a) Reason for filing Contempt

Petition

b) If it is due to non-

implementation of the

Court order, the reasons

may be furnished

c) Whether replies to the

Contempt Petition have

been filed in time? If not,

period of delay and reasons

for the same may please be

furnished.

Page 242

Sl.

No.


d) Final decision of the Court

on the Contempt Petition

e) Whether order of the Court

on the Contempt Petition

was implemented in time?

If not, reasons for delay

may be furnished along

with the action taken

against the officials

responsible for the delay.

21 Whether this referral case is

submitted to Finance Department

in physical file.

Signature of the Principal Secretary/

Commissioner-cum-Secretary

of the Department

MATTERS RELATING

TO ODISHA REVISED

SCALE OF PAY RULES

Page 245


FINANCE DEPARTMENT

***

No. 20737 /F Date: 11.07.2017

FIN-PCC-MEET-0001/2012(Pt)

NOTIFICATION

Sub. : Revision of Grade Pay in certain posts with GP Rs.4200 and Rs.4600.

Basing on the principle adopted in Finance Department Resolution No.26274/F

dtd.08.08.2013 revision of posts were considered in F.D Resolution No.4556/F

dt.17.02.2014, Notification No.22919/F Dtd.05.08.2014, 33196/F dt.02.12.2014, 33201/F

dt.02.12.2014, 33206/F dt.02.12.2014, 25323/F dt.19.09.2015, 20025/F dt.18.07.2016 and

24197/F dt.02.09.2016. Now on the same principle, the following posts are considered for

revision. The grade pay of the promotional post at column-4 and 5 in the table given below

are revised accordingly. The implementation will be under the same terms and conditions as

in F.D Resolution mentioned above.

Sl. No. Department (Office)

Feeder Post (GP- Rs. 4200/-)

1st Promotional Post

(GP- Rs. 4600/-)

2nd Promotional Post

(GP- Rs. 4800/-)

1 2 3 4 5

1.

Rural Development Department (Circle Offices, E.I.C, Rural Works)

Head Clerk Head Assistant _____

2. Finance Department (Madhusudan Das Regional Academy of Financial Management, Bhubaneswar)

Accountant Head Clerk _____

3. Finance Department (Commissioner of Commercial Tax, Odisha, Cuttack)

Superintendent-II (Typist Cadre)

Superintendent-I (Typist Cadre)

_____

4. Labour & ESI Department (Labour Commissioner, Odisha, Bhubaneswar)

Senior Stenographer

Personal Assistant Private Secretary

5. Micro, Small & Medium Enterprises Department (Director of Export Promotion & Marketing, Odisha)

Assistant Publicity Officer

Publicity Officer _____

By orders of the Governor

S/d-


Page 246


FINANCE DEPARTMENT

*****

No. 26342 /F., Dated the 7th

September 2017


RESOLUTION

Sub : Revised Scales of Pay, 2017.

On the basis of the recommendation of 7th

Central Pay Commission, Government

of India, in the Ministry of Finance (Departmental of Expenditure) vide Notification No.

G.S.R.-721(E), dated the 25th

July, 2016 have revised the pay scales of Central Government

employees with effect from the 1st January, 2016. Consequent upon revision of the pay scales

of the Central Government employees, the State Government constituted a Fitment

Committee in Finance Department Resolution No. FIN-PCC-PAY-0005-2016-29086/F.,

dated 28th

October, 2016 to recommend revision in the pay scales of the State Government

employees, to suggest modalities and procedure of fitment of the existing grades in the

revised scale of pay, to examine anomalies in the existing pay scales and to review the scale

of other allowances and relatable pay. The report of the Committee was received by the

Government in Finance Department on 19.06.2017.

2. Having regard to the recommendation of the Fitment Committee, and after careful

consideration of all aspects of related issues including the Pay Matrix prevalent in the Central

Government, the State Government have been pleased to revise the pay structure of the State

Government employees as indicated in Annexure-I.

These revised pay structure shall apply to all persons in whole time employment in

Government except the following:-

(a) persons engaged by Government on contract basis except when the contract

provides otherwise,

(b) persons re-employed in Government service after retirement,

(c) persons paid out of contingency,

(d) persons paid otherwise than on a monthly basis including those paid only on

piece rate basis,

(e) persons not drawing pay in regular scale of pay for whom no revised scales of

pay are prescribed,

(f) employees borne under Work-charged establishment as defined in resolution

of Government in the erstwhile P & S Department No.9488 Dtd.18.06.1974,

(g) Judicial Officers of the Subordinate Judiciary Service in the State of Odisha

who are availing the revised scale of pay as per Finance Department

Resolution No.23598-F., dated the 3rd

June, 2003 and Law Department

Resolution No.8318-VI-12/2010-L., dated the 2nd

August, 2010 on the basis of

the recommendation of Justice Shetty Commission and Justice Padmanavan

Commission, respectively,

Page 247

(h) employees governed by the Orissa Revised Scales of Pay (for College

Teachers) Rules, 1978, 1989, 2001 & 2010/ the Orissa Revised Scales of Pay

(for Medical college Teachers) Rules, 1982, 1989, 2001 & 2010/ the Orissa

Revised Scales of Pay (for Engineering College Teachers) Rules, 2001 &

2010/ the Orissa Superior Judicial Service (Senior Branch) Rules, 1963 / the

Orissa Judicial Service Rules, 1994,

(i) persons not in whole time employment under Government of Odisha,

(j) persons engaged as per G.A Department Resolution No.32010/Gen,

dtd.12.11.2013 and Resolution No.1147/Gen, dtd.17.01.2014 till

regularisation,

(k) any other class or category of persons whom the Governor may, by order,

specifically exclude from the operation of all or any of the provisions of these

revised pay rules.

3. Introduction of Pay Matrix and date of its effect.

The Pay Matrix, in replacement of the Pay Bands and Grade Pays as in force

immediately prior to the issue of this Resolution, shall be as specified in Annexure-I. The

revised pay structure shall be effective from the 1st January, 2016.

4. Fitment Principle

(i) The pay in the applicable level in the Pay Matrix shall be the pay obtained by

multiplying the existing basic pay (pay in Pay Band + Grade Pay) as on

01.01.2016 by a factor of 2.57 rounded off to the nearest rupee and the figure

so arrived at will be located in that level in the Pay Matrix. If an identical

figure corresponds to any Cell in the applicable Level of the Pay Matrix, the

same shall be the pay, and if no such Cell is available in the applicable Level,

the pay shall be fixed at the immediate next higher Cell in that applicable

Level in the Pay Matrix.

(ii) If the first Cell in the applicable Level is more than the amount arrived at as

per sub-para (i) above, the pay shall be fixed at the first Cell of that applicable

Level.

(iii) In case of person who has availed RACP Scheme, the level for fixation of pay

under Odisha Revised Scale of Pay Rules, 2017 (to be issued) will be

reworked in the line with the Modified Assured Career Progression Scheme

(MACPS). However, the pay drawn by him as on 01.01.2016 will be revised

for fixation of his pay in the level as arrived under MACP Scheme as per

formula mentioned in (i) above. The applicable Level after fixation shall be

the Level of the post one holds or his entitlement arrived at under the MACP

Scheme whichever is higher.

5. Exercise of option.

All employees shall be deemed to have come over to the revised scales of pay with

effect from the 1st January, 2016 except where the Government servants have opted for a date

after the 1st January, 2016 under the provisions of Revised Scales of Pay Rules. A

Page 248

Government servant may elect to continue to draw pay in the existing pay structure until the

date on which he earns his next or any subsequent increment in the existing pay structure or

until he vacates his post or ceases to draw pay in the existing pay structure. Such option shall

be submitted within three month from the date of publication of the notification of revised

pay rules. No option shall however be exercised in case of direct recruits appointed on or

after the date of implementation of the Revised Scale of Pay Rules. Option once exercised

shall be final.

6. Rate of Increment.

After fixation of pay in the appropriate Level in the Pay Matrix as specified in

Paragraph-4 above, the subsequent increment (s) in the Level shall be at the immediate next

higher Cell in that Level.

7. Date of Increment.

The date of next increment in the revised pay structure shall be 12 months after the

sanction of last increment. Where the pay is fixed at the first Cell of the Level the date of next

increment shall be the anniversary of the date of coming over to the revised pay in the Level.

8. Fixation of pay on promotion on or after 1st January, 2016.

The fixation of pay in case of promotion from one Level to another in the revised pay

structure, one increment shall be given in the Level from which the employee is promoted

and he/she shall be placed at a Cell equal to the figure so arrived at in the Level of the post to

which promoted and if no such Cell is available in the Level to which promoted, he/she shall

be placed at the next higher Cell in that Level. However, if the pay in the Level after adding

an increment is less than the minimum Cell of the higher Level to which the employee is

promoted, pay shall be stepped up to such minimum Cell of that higher Level. In case where

promotion is made in the same Level, the pay shall move to the next higher Cell of the said

Level.

9. Option to avail promotional pay.

An employee on promotion to higher post may opt to avail promotional pay on the

date of joining or at a later date i.e. after accrual of increment in the lower post. In case, the

employee opts for promotional pay not on the date of joining but on the date of accrual of

increment in the lower post, the pay drawn in the lower post shall immediately be placed at

the appropriate Cell exact to the amount in the higher Level attached to the promotional post

on the date of joining, if no such Cell is available in the higher Level then, the pay shall be

placed in the Cell next below of the pay drawn in lower post and the excess amount shall be

drawn as “Personal Pay” up to the date of accrual of increment in the lower post. Thereafter,

the pay shall be re-fixed again in the manner prescribed in Paragraph-8 above after accrual of

increment in the lower post. Such option shall be submitted within one month from the date

of joining in the promotional post.

10. Stepping up benefit.

In case, a senior Government servant is drawing more or equal pay than his junior

immediately before the 1st day of January, 2016, in the same post and in the same Pay Band

and Grade Pay and the senior‟s pay gets fixed at a stage lower than that of his junior then his

Page 249

pay can be stepped up or increment can be antedated to the stage of his junior. Such stepping

up benefit can be available to an employee only once. But, where junior gets more pay than

senior in the revised scale on account of exercise of option, such stepping up pay shall not be

permissible.

11. Modified Assured Career Progression (MACP) Scheme.

The Revised Assured Career Progression Scheme (RACPS) ceases to operate with the

end of Orissa Revised Scales of Pay Rules, 2008. However, this shall remain in force for an

employee till he continues to draw pay in the pre-revised pay band and grade pay under

ORSP Rules, 2008. Henceforth, the Revised Assured Career Progression (RACP) Scheme is

replaced with introduction of Modified Assured Career Progression (MACP) Scheme w.e.f.

01.01.2016 in the revised pay rules, 2017 (to be issued). There shall be three financial up-

gradations under MACP Scheme, counted from the direct entry grade on completion of 10,

20 & 30 years of service respectively in absence of promotion.

The MACP Scheme envisages merely placement of the employee in the next higher

Level prescribed in the Pay Matrix in each stage of up-gradation. But, such placement shall

be in the next higher Cell in the Level where the promotional post carries the same Level in

the Pay Matrix. There shall be a Screening Committee to decide the suitability and eligibility

of the employees for up-gradation under the scheme in the manner prescribed in RACP

Scheme. The constitution and work procedure of the Screening Committee shall be the same

as applicable in RACP Scheme. The manner of pay fixation in case of promotion shall be

applied in case of fixation of pay of an employee in the next higher Level under the MACP

Scheme. However, fixation of pay under MACP Scheme shall depend upon the fixation of

pay availed under RACP Scheme. No stepping up pay/ antedation of increment between

senior and junior shall be permissible where anomaly arises after regulation of pay under

MACP Scheme because up-gradation under the Scheme is purely personal to the employee.

12. Pay fixation formula.

Pay in the revised pay structure is to be fixed on the 1st January, 2016 or the date from

which revised scale of pay is opted for in the manner outlined in Paragraph-4 of this

Resolution.

(i) The pay in the revised pay structure of the employees appointed as fresh

recruits on or after the 1st January, 2016 shall be fixed at the first Cell in the

Level applicable to the post to which such employees are appointed.

(ii) Where the existing emoluments of an employee appointed on or after 1st

January, 2016 happen to exceed the first Cell in the Level, as applicable to the

post to which such employee is appointed on or after 1st January, 2016, such

difference shall be paid as “Personal Pay” to be absorbed in future increments

in pay.

(iii) Where a Government servant is in receipt of personal pay on the 1st day of

January, 2016 which together with his existing emoluments exceeds the

revised emoluments, then the difference representing the excess shall be

Page 250

allowed to such Government servant as “Personal Pay” to be adjusted in future

increases in pay.

(iv) While determining the basic pay as on the 1st January, 2016, the adhoc

increment granted in shape of personal pay on account of stagnation at the

maximum of the Pay Band will be reckoned to determine the emoluments in

the revised pay structure. Where the normal date of increment in the pre-

revised Pay Band and Grade Pay falls on the 1st January, 2016, the pay in the

revised pay structure shall be fixed on the basis of pay admissible in the

existing Pay Band and Grade Pay on the 1st January, 2016 including

increment.

13. Dearness allowances.

Consequent upon revision of pay scale as per the revised pay structure with effect

from the 1st January, 2016, the Dearness Allowance shall be regulated in the manner by the

same principle as adopted by Government of India for their employees from time to time and

the rate of dearness allowance will be as mentioned below :-

Date from which

payable

Rate of D. A.

01.01.2016 No. D. A.

01.07.2016 @2% of Basic Pay

01.01.2017 @4% of Basic Pay

However, the D.A. @7% of basic pay already drawn in pre-revised scale w.e.f.

01.07.2016 vide F.D.O.M. No.34154 dated 19.12.2016 will be adjusted while drawing the

revised pay and dearness allowances on issue of the Notification implementing the Revised

Pay Scale and revised rate of D.A.

14. House Rent Allowance.

The State Government Employee shall continue to draw the HRA equal to the amount

drawn before the date of publication of this resolution even after fixation of pay in the revised

pay scale. The revision of HRA shall be decided subsequently. Resolution in this regard shall

be issued separately later. In case of change of headquarter of an employee due to transfer or

otherwise after the date of issue of this resolution, the employee shall draw the HRA at the

rate applicable to the new station in the existing provision on the basis of pay drawn just

before issue of this resolution. Employee joining service after issue of this resolution and

before finalisation of HRA shall draw the HRA at the existing rate basing on the initial pay in

the Pay Band and Grade Pay applicable to the post under ORSP Rules, 2008.

15. Special Pay.

All types of Special Pay attached to posts shall stand abolished after issue of this

resolution. However, Special pay already drawn till August, 2017 will not be recovered.

16. Other Allowances relatable to Pay.

All other allowances which are relatable to pay shall continue with existing amount

drawn as on the date of issue of this resolution for the revised pay till such time the pay

relatable allowances are revised. Employees joining service after issue of this resolution and

Page 251

before finalisation of the pay relatable allowances will draw at the existing rate on the initial

pay in pay band and grade pay admissible under ORSP Rules, 2008.

17. PENSION.

(a) Pre-2016 Pensioners & Family Pensioners

In order to arrive at consolidated pension/family pension on 31.12.2015 for revision

of pension/family pension w.e.f. 01.01.2016, the following steps shall be taken.

(i) The pre-2006 pensioners and the post-2006 pensioners who had retired during

the period from 01.01.2006 to 30.11.2008 having completed 25 or more years of qualifying

service shall be eligible for full pension. The pension shall be further stepped up notionally to

the amount corresponding to the pre-revised scale shown in Col.-8 of the concordance table

as in Annexure-II w.e.f.01.01.2006 in case of pre-2006 pensioners who have completed 25

or more years of qualifying service. This shall be given notionally w.e.f 01.01.2006 and

actual financial benefit shall be drawn from 01.01.2016 after fixation of pension in the

revised rate. However, pension shall be fixed on pro-rata basis where qualifying service is 10

years or more but less than 25 years.

(ii) The family pension of all Pre-2006 family pensioners shall further be stepped

up to the amount shown in col.-9 of the concordance table as in Annexure-II corresponding

to pre-revised pay scales last held by the pensioner. This shall also be given notionally w.e.f

1.1.2006 and actual financial benefit shall be from 01.01.2016 after fixation of pension in the

revised rate.

(iii) The pension/family pension in the above cases shall be arrived notionally up

to 31.12.2015 and the amount arrived on 31.12.2015 shall be the basic pension/family

pension to be revised further w.e.f 01.01.2016 by multiplying a factor of 2.57 as revised

pension/family pension.

(b) Post-2016 Pensioners & Family Pensioners

(i) The consolidated pension of the post-2016 pensioners shall be 50% of the last

pay arrived on the date of retirement as full pension where qualifying service is 25 years or

more. However, the pension shall be determined on pro-rata basis where qualifying service is

10 years or more but less than 25 years.

(ii) The consolidated family pension of the family pensioners shall be 30% of the

last pay arrived on the date of retirement of the pensioner or the last pay arrived on the date

of death of the employee as the case may be.

(c) For this purpose the existing pension / family pension will be the basic pension /

family pension only without the element of additional pension available to the pensioners /

family pensioners of the age of 80 years and above.

(d) Since the consolidated pension is inclusive of commuted portion of pension, if any,

the commuted portion will be deducted from the said amount while making monthly

disbursements.

(e) The minimum pension/family pension with effect from 01.01.2016 will be Rs.8300/-

per month (excluding the element of additional pension/family pension given to old

Page 252

pensioners/family pensioners). The maximum pension/family pension will be 50% and 30%

respectively of the highest pay in the Pay Matrix.

(f) The quantum of additional pension /family pension available to the pensioners /family

pensioners for both pre-2016 and post-2016 shall be as follows.

Age of Pensioners/family

pensioner

Additional quantum of

Pension/family pension

From 80 years to less than 85 years 20% of revised basic pension/

family pension


family pension


family pension


family pension

100 years or more 100% of revised basic pension/

family pension

(g) The revision of pension shall be made as per the last pay arrived in the Level of Pay

Matrix by the employee at the time of retirement. Up-gradation of post in subsequent years

will have no effect.

18. Gratuity –

(i) Retirement/Death Gratuity: - The maximum limit of Retirement Gratuity and Death

Gratuity (DCRG) shall be Rs.15.00 lakhs. Dearness Allowance admissible from time to time

with Pay will be taken into account while computing the amount of Gratuity w.e.f

01.01.2016. In case of death gratuity there existed a graded payment of gratuity depending

upon the length of qualifying service, to which a new slab (in bold) has also been added as

given below:-

Length of qualifying service Rate of Death Gratuity

Less than One year 2 times of monthly emoluments

One Year or more but less than 5 years 6 times of monthly emoluments



20 Years or more

Half month‟s emoluments for every

completed six monthly period of

qualifying service subject to a maximum

of 33 times of emoluments.

(ii) Payment of Gratuity in respect of employees joining Government Service on or

after 01.01.2005:- Employees who have already joined or join Government service on or

after 01.01.2005 and are governed under the Defined Contribution Pension Scheme,

Page 253

popularly known as National Pension Scheme (NPS) shall be extended the benefit of

Retirement Gratuity and Death Gratuity only on the same terms and conditions, as are

applicable to employees covered under Odisha Civil Services (Pension) Rules, 1992.

19. Commutation of Pension.

The commuted value of pension will be 40% of the basic pension restorable after 15

years as per the amended provision of OCS (Commutation of Pension) Rules, 1992. This will

be applicable w.e.f. 01.01.2016.

20. Qualifying Service.

The qualifying service for full pension is 25 years. Pension shall however be fixed on

pro-rata basis where qualifying service is 10 years or more but less than 25 years.

21. Dearness Relief (T.I).

Consequent upon revision of pension/family pension, the rate of Dearness Relief (T.I)

on pension/family pension shall be given in the following manner:-

Date from which

payable

Rate of Dearness Relief R (T.I)

01.01.2016 No. D. A.

01.07.2016 @2% of Basic Pay

01.01.2017 @4% of Basic Pay

However, the Dearness Relief (T.I) @7% already drawn in pre-revised pension/family

pension w.e.f. 01.07.2016 vide F.D.O.M. No.34873 dated 26.12.2016 will be adjusted while

drawing the pension/family pension in revised rate and dearness relief (T.I) granted thereof.

22. Anomaly in pay scale of posts.

In consideration to pay anomaly, the scale of pay of the following posts shall be

revised with effect from 01.09.2017 as follows:-

Sl.

No.

Name of the post

(Department)

Revised Level in the Pay

Matrix

1 2 3

1. Principal Tutor

(H & F.W Department)

Level-12

2. Jail Warder

(Home Department)

Level-4

3. Head Warder and Chief Head Warder are

merged together designated as Chief Warder

(Home Department)

Level-5

4. Forest Guard

(F & E Department)

Level-4

5. Forester

(F & E Department)

Level-7

Page 254

Sl.

No.

Name of the post

(Department)

Revised Level in the Pay

Matrix

6. Deputy Ranger

(F & E Department)

Level-8

7. Excise Constable

(Excise Department)

Level-4

8. Assistant Sub-Inspector Excise

(Excise Department)

Level-7

9. Inspector of Legal Metrology

(F.S & C.W Department)

Level-9

10.

Senior Inspector of Legal Metrology


Level-10

11. Assistant Controller of Legal Metrology


Level-11

12. Heavy Vehicle Driver, Head Driver/Roller

Driver filled up by promotion only.

(All Departments where such post existed)

Level-7

23. The revised salary /pension / family pension will be paid from the month of

September, 2017. Instructions regarding payment of arrear salary, pension family pension

will be issued by Finance Department in due course. However, the Government servants

already retired will get the entire arrear salary in one instalment. The persons retiring will

also be paid all arrears on the date of retirement.

24. The detailed guidelines regarding sanction of D.A., H.R.A., Pension, Allowances and

all other related matters will be issued by Finance Department separately in due course.

25. Finance Department will frame detailed rules laying down the procedures of fixation

of pay in the revised scales of pay.

26. The Government have approved for setting up of an Anomaly Committee to look into

any anomaly/anomalies which may come up before Government after introduction of

Revised Pay rules.

*****

Order – Ordered that this Resolution be published in an extraordinary issue of the Odisha

Gazette and copies forwarded to all Departments of Government/Head of

Department/Accountant General (Audit)/Account-General (A&E), Odisha,

Bhubaneswar/Deputy Accountant-General, Odisha, Puri.


(T. K. Pandey)


Page 255

Pay Matrix Annexure-I

Pay Band

4750-14680

4930-14680

5200-20200 9300-34800 15600-39100 37400-67000

Grade Pay

1700 1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000

Level 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

1 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100

2 17100 17700 18500 20500 22400 24300 26300 30100 36500 46200 49000 57800 69700 81200 126800 130900 139200

3 17600 18200 19100 21100 23100 25000 27100 31000 37600 47600 50500 59500 71800 83600 130600 134800 143400

4 18100 18700 19700 21700 23800 25800 27900 31900 38700 49000 52000 61300 74000 86100 134500 138800 147700

5 18600 19300 20300 22400 24500 26600 28700 32900 39900 50500 53600 63100 76200 88700 138500 143000 152100

6 19200 19900 20900 23100 25200 27400 29600 33900 41100 52000 55200 65000 78500 91400 142700 147300 156700

7 19800 20500 21500 23800 26000 28200 30500 34900 42300 53600 56900 67000 80900 94100 147000 151700 161400

8 20400 21100 22100 24500 26800 29000 31400 35900 43600 55200 58600 69000 83300 96900 151400 156300 166200

9 21000 21700 22800 25200 27600 29900 32300 37000 44900 56900 60400 71100 85800 99800 155900 161000 171200

10 21600 22400 23500 26000 28400 30800 33300 38100 46200 58600 62200 73200 88400 102800 160600 165800 176300

11 22200 23100 24200 26800 29300 31700 34300 39200 47600 60400 64100 75400 91100 105900 165400 170800 181600

12 22900 23800 24900 27600 30200 32700 35300 40400 49000 62200 66000 77700 93800 109100 170400 175900 187000

13 23600 24500 25600 28400 31100 33700 36400 41600 50500 64100 68000 80000 96600 112400 175500 181200 192600

14 24300 25200 26400 29300 32000 34700 37500 42800 52000 66000 70000 82400 99500 115800 180800 186600 198400

15 25000 26000 27200 30200 33000 35700 38600 44100 53600 68000 72100 84900 102500 119300 186200 192200 204400

16 25800 26800 28000 31100 34000 36800 39800 45400 55200 70000 74300 87400 105600 122900 191800 198000 210500

17 26600 27600 28800 32000 35000 37900 41000 46800 56900 72100 76500 90000 108800 126600 197600 203900 216800

18 27400 28400 29700 33000 36100 39000 42200 48200 58600 74300 78800 92700 112100 130400 203500 210000

19 28200 29300 30600 34000 37200 40200 43500 49600 60400 76500 81200 95500 115500 134300 209600 216300

20 29000 30200 31500 35000 38300 41400 44800 51100 62200 78800 83600 98400 119000 138300 215900

21 29900 31100 32400 36100 39400 42600 46100 52600 64100 81200 86100 101400 122600 142400

22 30800 32000 33400 37200 40600 43900 47500 54200 66000 83600 88700 104400 126300 146700

23 31700 33000 34400 38300 41800 45200 48900 55800 68000 86100 91400 107500 130100 151100

24 32700 34000 35400 39400 43100 46600 50400 57500 70000 88700 94100 110700 134000 155600

25 33700 35000 36500 40600 44400 48000 51900 59200 72100 91400 96900 114000 138000 160300

26 34700 36100 37600 41800 45700 49400 53500 61000 74300 94100 99800 117400 142100 165100

27 35700 37200 38700 43100 47100 50900 55100 62800 76500 96900 102800 120900 146400 170100

28 36800 38300 39900 44400 48500 52400 56800 64700 78800 99800 105900 124500 150800 175200

29 37900 39400 41100 45700 50000 54000 58500 66600 81200 102800 109100 128200 155300 180500

30 39000 40600 42300 47100 51500 55600 60300 68600 83600 105900 112400 132000 160000 185900

31 40200 41800 43600 48500 53000 57300 62100 70700 86100 109100 115800 136000 164800 191500

32 41400 43100 44900 50000 54600 59000 64000 72800 88700 112400 119300 140100 169700 197200

33 42600 44400 46200 51500 56200 60800 65900 75000 91400 115800 122900 144300 174800 203100

34 43900 45700 47600 53000 57900 62600 67900 77300 94100 119300 126600 148600 180000 209200

35 45200 47100 49000 54600 59600 64500 69900 79600 96900 122900 130400 153100 185400

36 46600 48500 50500 56200 61400 66400 72000 82000 99800 126600 134300 157700 191000

37 48000 50000 52000 57900 63200 68400 74200 84500 102800 130400 138300 162400 196700

38 49400 51500 53600 59600 65100 70500 76400 87000 105900 134300 142400 167300 202600

39 50900 53000 55200 61400 67100 72600 78700 89600 109100 138300 146700 172300 208700

40 52400 54600 56900 63200 69100 74800 81100 92300 112400 142400 151100 177500

Annexure-I

Page 256

Annexure-II

Sl.

No.

Pay Scale

w.e.f.

01.05.1989

Pay Scale

w.e.f.

01.01.1996

Corresponding Pay Band

and Grade Pay in 6th

Central

Pay Commission w.e.f.

01.01.2006.

Sum of

minimum pay

in the pay

band and

grade

pay/minimum

pay in the pay

scale as per

fitment table.

Pension =

50% of Sum

of minimum

pay in the pay

band and

grade

pay/minimum

pay in the pay

scale as per

fitment table.

Family Pension

= 30% of Sum

of minimum pay

in the pay band

and grade

pay/minimum

pay in the pay

scale as per

fitment table

Name of

Pay

Band

Pay

Scale

Grade

Pay

(1) (2) (3) (4) (5) (6) (7) (8) (9)

1 750-12-870-

EB-14-940

2550-55-

2660-60-

3200

- 1S 4440-

7440 1300 6050 3500 3500

2 775-12-871-

EB-14-1025

2610-60-

3150-65-

3540

- 1S 4440-

7440 1400 6260 3500 3500

3

800-15-

1010-EB-

20-1150

2650-65-

3300-70-

4000

- 1S 4440-

7440 1650 6580 3500 3500

4 825-15-900-

EB-20-1200

2750-70-

3800-75-

4400

PB-1 5200-

20200 1800 7330 3665 3500

5

950-20-

1150-EB-

25-1500

3050-75-

3950-80-

4590

PB-1 5200-

20200 1900 7780 3890 3500

6

975-25-

1150-EB-

30-1660

3200-85-

4900 PB-1

5200-

20200 2000 8060 4030 3500

7

1080-30-

1440-EB-

30-1800

3600-100-

5600 PB-1

5200-

20200 2200 8900 4450 3500

8

1200-30-

1560-EB-

40-2040

4000-100-

6000 PB-1

5200-

20200 2400 9840 4920 3500

9

1350-30-

1440-40-

1800-EB-

20-2200

4500-125-

7000 PB-1

5200-

20200 2800 11170 5585 3500

10

1400-40-

1800-EB-

50-2300

4750-125-

7500 PB-2

9300-

34800 4200 13500 6750 4050

11

1400-40-

1600-50-

2300-EB-

60-2600

5000-150-

8000 PB-2

9300-

34800 4200 13500 6750 4050

12

1600-50-

2300-EB-

60-2660

5300-150-

8300 PB-2

9300-

34800 4200 14060 7030 4218

13

1640-60-

2600-EB-

75-2900

5500-175-

9000 PB-2

9300-

34800 4200 14430 7215 4329

Page 257

14 1800-60-2400-

EB-75-3000 5900-200-9700 PB-2

9300-

34800 4200 15180 7590 4554

15 1700-60-2300-

EB-75-3200 5700-200-9900 PB-2

9300-

34800 4200 14810 7405

4443

16 2000-60-2300-

EB-75-3200 6500-200-9900 PB-2

9300-

34800 4200 16290 8145 4887

17

2000-60-2300-

EB-75-3200-

100-3500

6500-200-10500 PB-2 9300-

34800 4600 16690 8345 5007

18

2200-75-2650-

EB-75-3100-

100-3500

7300-200-10500 PB-2 9300-

34800 4600 18180 9090 5454

19

2200-75-2650-

EB-75-3100-

100-3700

7300-200-10900 PB-2 9300-

34800 4600 18180 9090 5454

20 2200-75-2800-

EB-100-4000 8000-275-13500 PB-2

9300-

34800 5400 20280 10140 6084

21 2200-75-2800-

EB-100-4000 8000-275-13500 PB-3

9300-

39100 5400 21000 10500 6300

22

2350-75-2800-

EB-100-3700-

125-4200

8000-275-13500 PB-3 15600-

39100 5400 21000 10500 6300

23 2800-100-3600-

EB-125-4350 9350-325-14550 PB-3

15600-

39100 6600 23900 11950 7170

24

3000-100-3600-

EB-125-4500

10000-325-

15200 PB-3

15600-

39100 6600 25200 12600 7560

25 3200-100-3700-

125-4700

10650-325-

15850 PB-3

15600-

39100 6600 26410 13205 7923

26 3700-125-4700-

150-5000

12000-375-

16500 PB-3

15600-

39100 7600 29920 14960 8976

27 4500-150-5700 14300-400-

18300 PB-4

37400-

67000 8700 46100 23050 13830

28 4800-150-5700-

200-6300

15100-400-

19500 PB-4

37400-

67000 8800 48490 24245 14547

29 5100-150-5700-

200-6500

16400-450-

20450 PB-4

37400-

67000 9000 48690 24345 14607

Page 258


FINANCE DEPARTMENT

*****

No. 26347 /F., Dated the 7th

September 2017


RESOLUTION

Sub: Revised Scales of Pay, 2017 for employees other than regular State

Government employees.

Following the revision of scales of pay for regular State Government employees vide

Resolution No.26342/F, dated.07.09.2017, the State Government have decided to consider

extension of revised scales of pay for other categories of employees broadly in the following

manner with detailed guidelines to be issued by the respective Administrative Departments

with the concurrence of the Finance Department:

1. The revised scale will be extended to the Work Charged employees with effect from

the 1st January, 2016 with the same condition for payment of arrears and current as specified

for regular Government Servants.

2. The revised scale may be adopted by the Urban Local Bodies for their employees

provided the respective Urban Local Bodies are able to meet the additional financial burden

from their own sources. No specific grant-in-aid for this purpose will be provided by the

Government.

3. The revised scales can be extended to the employees engaged against approved

regular posts bearing regular scales of pay of the Grant-in-aid educational institutions subject

to usual mechanism. The educational institutions presently under “Block grant” or partial

GIA, being a separate category, are not included in the category of Aided educational

institutions for this purpose.

4. Contractual employees appointed under GA Department Resolution No.32010/Gen,

dated 12.11.2013 and Resolution No.1147/Gen, dated 17.01.2014 will be entitled for revised

remuneration with effect from 01.01.2016 as per the amended rules to be issued by the GA

and PG Department with the same conditions for payment of arrears and current as specified

for regular Government servants.

Order: Ordered that this Resolution be published in an extraordinary issue of the Odisha

Gazette and copies forwarded to all Departments of Government/ Heads of Department/

Principal Accountant General, Odisha / Accountant General (A&E), Odisha, Bhubaneswar/

Deputy Accountant General, Odisha, Puri.


(T. K. Pandey)


Page 259


FINANCE DEPARTMENT

*****

No. 26778 /F., Dt.12.09. 2017


CORRIGENDUM

The entry “Basic pay” in the table at paragraph-21 of page-13 of Finance Department

Resolution No. 26342/F, dated, 07.9.2017 may be read as “Basic Pension”.

Sd/-


Page 260


FINANCE DEPARTMENT

****

No. 2 7 2 3 7 /F, Date: 15.9.2017


To

All Departments/

All Heads of Department/

All Collectors

Sub: Drawal of salary in the revised pay rules, 2017 for the month of September, 2017

for regular State Government employees as per Resolution No.26342/F,

dated.07.9.2017.

With reference to the Resolution cited above, the salary for the month of September,

2017 for the regular State Government employees can be drawn following the drawal

procedures as per the revised pay principles in reference to ORSP Rules, 2017. However, in

cases where it is not possible to draw the same following the due procedures, the salary under

the revised pay can be drawn as an ad hoc arrangement for the month of September-2017

only by multiplying a factor of 2.57 to the basic pay (Pay + GP) as on 01.01.2016 plus 4% of

DA on the revised pay so calculated as per the illustration below:.

If in any case the salary so arrived is less than the present emoluments (including pay,

DA, allowances etc.) of the employee, the higher amount that is the present emoluments may

be drawn.

However, the above instruction is optional. Employees willing to draw their salary in

the pre-revised scale till their fixation in the revised scale may continue as such as per the

usual procedure.

The differential amount, if any, is to be adjusted in subsequent drawal.

(T.K. Pandey)


Illustration:

1. Pay = x

2. GP = y

3. Revised basic pay (ad hoc) say Z = 2.57 * (x+y)

4. DA = 4% of Z

5. Basic pay + DA to be paid for

September-17 (ad hoc) = 1.04 Z

6. Allowances as admissible will be added up at the same amount

as drawn for August, 2017.

Page 261


FINANCE DEPARTMENT

*****

No. 27240 /F, Dt.- 15.09. 2017


To

All Departments/


All Collectors

Sub: Drawal of remuneration for the month of September, 2017 for employees as per

Resolution No.26347/F, dated 07.9.2017.

With reference to the Resolution cited above, GA & PG Department have issued

Notification vide Nos. 19569, dated.12.9.2017 and No. 19574, dated.12.9.2017 for Group-B

and Group-C & D employees respectively. Hence the remuneration for the month of

September, 2017 may be drawn in the new structure as per the above Notification.

Sd/-


Page 262


FINANCE DEPARTMENT

*****

NOTIFICATION

Bhubaneswar, dated the 20th

September, 2017.

S.R.O. No. 414/2017-- In exercise of the powers conferred by the proviso to article

309 of the constitution of India, the Governor of Odisha is pleased to make the following

rules, namely :-

1. Short title and commencement.---- (1) These rules may be called the Odisha

Revised Scales of Pay Rules, 2017.

(2) This shall be deemed to have come into force on the 1st day of January, 2016.

2. Application. ---- (1) Save as otherwise provided by or under these rules, these rules

shall apply to all persons in whole time employment of Government.

(2) These rules shall not apply to –

(i) persons engaged by Government on contract basis except when the contract provided

otherwise;

(ii) persons re-employed in Government Service after retirement;

(iii) persons paid out of contingencies ;

(iv) persons paid otherwise than on a monthly basis including those paid only on piece-

rate basis;

(v) persons not drawing pay in regular scales of pay for whom no revised scales of pay

are prescribed;

(vi) employees borne in the “Work-charged Establishment” as defined in the Resolution

of Government in the erstwhile Political and Services Department No.9488 dated the 18th

June, 1974;

(vii) Judicial Officers of the Odisha Superior Judicial Service and Odisha Judicial Service

governed by the Odisha Superior Judicial Service and Odisha Judicial Service Rules, 2007 in

the State of Odisha who are availing the revised scale of pay as per Finance Department

Resolution No. 23598-F., dated the 3rd

June, 2003 and Law Department Resolution No. 8318-

VI-2010-L., dated the 2nd

August, 2010 on the basis of the recommendation of Justice Shetty

Commission and Justice Padmanavan Commission, respectively;

(viii) employees governed by the Orissa Revised Scales of Pay (for College Teachers

Rules, 1978, 1989, 2001 & 2010, the Orissa Revised Scales of Pay (for Medical

college(Teachers)Rules, 1982, 1989, 2001 & 2010 and the Orissa Revised Scales of Pay (for

Engineering College Teachers) Rules, 2001 & 2010;

Page 263

(ix) persons engaged on contractual basis and covered under as per G.A Department

Resolution No.26108/Gen, dtd.17.9.2013 and Resolution No.4591/Gen, dtd.15.01.2014 till

regularisation;

(x) Persons engaged under the Odisha Group „C‟ and Group „D‟ post (Contractual

appointment) Rules, 2013 and the Odisha Group „B‟ Posts (Contractual appointment) Rules,

2013 till regularisation;

(xi) persons not in whole time employment under Government of Odisha;

(xii) any other Class or Category of persons whom the Governor may by order specifically

exclude from the operation of all or any of the provisions contained in these rules.

3. Definitions ---- In these rules, unless the context otherwise requires; -

(i) “existing basic pay” means pay drawn in the prescribed existing Pay Band (including

-1S) and Grade Pay, including stagnation increment, personal pay granted to protect

the total emoluments on account of loss of pay, advance increments granted, if any

but does not include any other type of pay like “special pay”;

(ii) “existing Pay Band and Grade Pay” in relation to a Government servant means the

Pay Band and the Grade Pay (including -1S) applicable to the post held by the

Government servant (or, as the case may be, any personal Pay Band and Grade Pay

applicable to him/her) as on the 1st day of January, 2016 whether in a substantive or

temporary capacity;

(iii) ”existing pay structure” in relation to a Government servant means the present system

of Pay Band and the Grade Pay (including -1S) applicable to the post held by the

Government servant as on the 1st day of January, 2016 whether in a substantive or

officiating capacity.

Provided that the expressions “existing basic pay” and “existing Pay Band and Grade

Pay” in respect of a Government servant who on the 1st day of January, 2016 was on

deputation or on leave or on foreign service or on training or who would have on that date

continued in one or more lower posts but for his officiating in a higher post, shall mean such

basic pay, Pay Band and Grade Pay in relation to the post which he would have held but for

his being on deputation or on leave or on foreign service or on training or officiating in a

higher post, as the case may be;

(iv) “existing emoluments” means the sum of existing basic pay and existing dearness

allowance allowed to the basic pay as on the 1st day of January, 2016.

(v) “Pay Matrix” means Matrix as specified in the First Schedule, with Levels of pay

arranged in vertical cells as assigned to corresponding existing Pay Band and Grade

Pay.

(vi) “Level” in the Pay Matrix shall mean the Level corresponding to the existing Pay

Band and Grade Pay specified in the First Schedule.

(vii) “Pay in the Level” means pay drawn in the appropriate Cell of the Level as specified

in the First Schedule.

Page 264

(viii) “revised pay structure” in relation to a post means the Pay Matrix and the Levels

specified therein corresponding to the existing Pay Band and Grade Pay of the post

unless a different revised Level is notified separately for the post;

(ix) “basic pay” in the revised pay structure means the pay drawn in the prescribed Level

in the Pay Matrix but does not include any other type of pay like special pay;

(x) “revised emoluments” means the pay in the Level of a Government Servant in the

revised pay structure; and

(xi) “Schedule” means schedule to these rules;

(xii) “Cell” means the pay arranged vertically against the corresponding Pay band and

Grade Pay or Level of the Pay Matrix;

(xiii) “Finance Department” means the Finance Department of the Government;

(xiv) “Government” means the Government of Odisha;

(xv) “Pay” means the pay as defined in clause (i) of sub-rule(a) of rule-33 of the Orissa

Service Code in the existing scale and shall include-

(a) ad hoc increment granted in the shape of personal pay on account of

stagnation at the maximum of the existing Pay Band;

(b) personal pay including reducible personal pay granted due to fixation of pay to

protect the total emoluments on account of loss of pay;

(c) advance increment granted, if any.

Note – A list of existing Pay Band and Grade Pay and their corresponding Level in the

revised pay structure in the Pay Matrix is as specified in the First Schedule.

4. Level of posts – The Level of posts shall be determined in accordance with the various

Levels as assigned to the corresponding existing Pay Band and Grade Pay as specified in the

Pay Matrix.

5. Drawal of pay in the revised pay structure – Save as otherwise provided in these rules, a

Government servant shall draw pay in the Level in the revised pay structure applicable to the

post to which he is appointed :

Provided that a Government servant may elect to continue to draw pay in the existing

pay structure until the date on which he earns his next or any subsequent increment in the

existing pay structure or until he vacates his post or ceases to draw pay in the existing pay

structure:

Provided further that in cases where a Government Servant has been placed in a

higher Grade Pay between 1st January, 2016 and the date of notification of these rules on

account of promotion or up-gradation, the Government servant may elect to switch over to

the revised pay structure from the date of such promotion or up-gradation, as the case may

be;

Explanation (1) - The option to retain the existing pay structure under the provisos to this

rule shall be admissible only in respect of one existing Pay Band and

Grade Pay.

Page 265

Explanation (2) - The aforesaid option shall not be admissible to any person appointed to a

post on or after the 1st January, 2016, whether for the first time in

Government service or by transfer from another post and he shall be

allowed pay only in the revised pay structure.

Explanation (3) - Where a Government servant exercises the option under the provisos to

this rule to retain the existing pay structure in respect of a post held by

him in an officiating capacity on a regular basis for the purpose of

regulation of pay in that pay structure under any rule or order applicable

to that post, his substantive pay shall be substantive pay which he would

have drawn had he retained the existing pay structure in respect of the

permanent post on which he holds a lien or would have held a lien had his

lien not been suspended or the pay of the officiating post which has

acquired the character of substantive pay in accordance with any order for

the time being in force, whichever is higher.

6. Exercise of option - (1) The option under the provisos to rule 5 shall be exercised in

writing in the Form as in the Second Schedule so as to reach the authority mentioned in sub

rule (2) within three months of the date of notification of these rules or where any revision in

the existing pay structure is made by an order subsequent to the date of notification of these

rules, within three months of the date of such order:

Provided that –

(i) In case of a Government servant who is on the date of such notification or, as

the case may be, date of such order, on leave or deputation or foreign service

or active service, the said option shall be exercised in writing so as to reach the

said authority within three months of the date of his taking charge of his post

and or within three months from the date of notification of this Rule to the

Administrative Department or Heads of Department or Head of Office as the

case may be; and

(ii) Where a Government servant is under suspension on the 1st day of January,

2016, the option may be exercised within three months of the date of his return

to his duty if that date is later than the date prescribed in this sub-rule.

(2) The option shall be intimated by the Government servant to his Head of Office.

(3) If the intimation regarding option is not received within the time mentioned in sub-

rule (1), the Government servant shall be deemed to have elected to be governed by the

revised pay structure with effect from the 1st day of January, 2016.

(4) The option once exercised shall be final.

Note-1 Persons whose services were terminated on or after the 1st January, 2016 and who

could not exercise the option within the prescribed time limit, on account of discharge

on the expiry of the sanctioned posts, resignation, dismissal or removal on

disciplinary grounds shall be entitled to exercise option under sub-rule(1).

Page 266

Note-2 Persons who have died on or after the 1st day of January, 2016 and could not exercise

the option within the prescribed time limit are deemed to have opted for the revised

pay structure on and from the 1st day of January, 2016 or such later date as is most

beneficial to their dependants if the revised pay structure is more favourable and in

such cases, necessary action shall be taken by the Head of Office.

Note-3 Persons who were on earned leave or any other leave on the 1st day of January, 2016

which entitled them to leave salary shall be entitled to exercise option under sub-

rule(1).

7. Fixation of initial pay in the revised pay structure – (1) The initial pay of a

Government servant who elects, or is deemed to have elected under rule 6 to be governed by

the revised pay structure on and from the 1st day of January, 2016 shall, unless in any case the

Governor by special order otherwise directs, be fixed separately in respect of his substantive

pay in the permanent post on which he holds a lien or would have held a lien if it had not

been suspended, and in respect of his pay in the officiating post held by him in the following

manner, namely :-

In the case of all employees –

(i) The pay in the applicable Level in the Pay Matrix attached to a post or the pay

in the applicable Level in the Pay Matrix achieved under rule-13 as the case may be, shall be

the pay obtained by multiplying the existing basic pay as on 01.01.2016 by a factor of 2.57,

rounded off to the nearest rupee and the figure so arrived at will be located in that Level in

the Pay Matrix and if such an identical figure corresponds to any Cell in the applicable Level

of the Pay Matrix, the same shall be the pay, and if no such Cell is available in the applicable

Level, the pay shall be fixed at the immediate next higher Cell in that applicable Level of the

Pay Matrix;

Note - Illustration 1 to 10 provided in this context in the Annexure-1 appended to these

rules. Annexure-2 illustrates the process to arrive at the applicable Level for the

fixation of pay.

(ii) If the minimum pay or the first Cell in the applicable Level is more than the

amount arrived at as per sub-clause (i) above, the pay shall be fixed at minimum pay or the

first Cell of that applicable Level.

(2) (i) A Government servant who is on leave on the 1st day of January, 2016 and is

entitled to leave salary shall be entitled to pay in the revised pay structure from 1st day of

January, 2016 or the date of option for the revised pay structure.

(ii) A Government servant, who is on study leave on the 1st day of January, 2016

shall be entitled to the pay in the revised pay structure from 1st day of January, 2016 or the

date of option;

(iii) A Government servant under suspension shall continue to draw subsistence

allowance based on existing pay structure and his pay in the revised pay structure shall be

subject to the final order on the pending disciplinary proceedings.

Page 267

(iv) Where the existing emoluments exceed the revised emoluments in the case of

any Government servant, the difference shall be allowed as personal pay to be absorbed in

future increases in pay.

(v) Where in the fixation of pay under sub-rule (1), the pay of a Government

servant, who, in the existing pay structure was drawing immediately before the 1st day of

January, 2016 more pay than another Government servant junior to him in the same grade in

the cadre, gets fixed in the revised pay structure in a Cell lower than that of such junior, his

pay shall be stepped up to the same Cell in the revised pay structure as that of the junior.

(vi) Where a Government servant is in receipt of personal pay on the 1st day of

January, 2016, which together with his existing emoluments exceeds the revised emoluments,

then the difference representing such excess, shall be allowed to such Government servant as

personal pay to be absorbed in future increases in pay.

(vii) In case where a senior Government servant promoted to a higher post before

the 1st day of January, 2016 draws less pay in the revised pay structure than his junior who is

promoted to the higher post on or after the 1st day of January, 2016, the pay of the senior

Government servant in the revised pay structure shall be stepped up to an amount equal to the

pay as fixed for his junior in that higher post and such stepping up shall be done with effect

from the date of promotion of the junior Government servant subject to the fulfilment of the

following conditions, namely :-

(a) Both the junior and senior Government servants should belong to the same

cadre and the post in which they have been promoted should be identical in the

same cadre;

(b) The existing pay structure and the revised pay structure of the lower and

higher post in which they are entitled to draw pay should be identical;

(c) The senior Government servant at the time of promotion should have been

drawing equal pay or more pay than the junior and the existing pay structure and

the revised pay structure of both the employees before and after promotion

should be identical;

(d) The senior Government servant must be senior to the junior Government

servant both in the lower post as well as in the higher post i.e. in the promotional post;

(e) If in the lower post, the junior officer was drawing more pay in the pre-revised

pay structure than the senior on account of pay protection, advance increment(s) and

fixation of pay u/r-13(2) of ORSP Rules, 2008 due to exercise of option, provision of

this sub-rule need not be invoked to step up the pay of the senior officer.

(viii) Where the pay of a Government servant is fixed in the revised scale at a stage

equal to the stage of another Government servant junior to him on 01.01.2016, but

subsequently, the junior Government servant gets more pay than him due to grant of next

increment in the revised structure after 01.01.2016 earlier than him, in such eventuality the

increment of the senior shall be antedated or the pay shall be stepped up to that stage of the

junior. The next increment of the senior after such antedation/ stepping up of pay shall be

on the date the junior gets.

Page 268

Note- Fixation of pay in the revised pay structure shall be made in the form appended to

these rules as Third Schedule.

8. Fixation of pay in the revised pay structure of an employee appointment as fresh

recruits on or after 01.01.2016 – The pay of employees appointed by direct recruitment or

by regularisation from contractual service on or after 1st day of January, 2016 shall be fixed

at the minimum pay or the first Cell in the Level, applicable to the post to which such

employees are appointed:

Provided that where the existing pay of such employee appointed on or after 1st day

of January, 2016 and before the date of notification of these rules, has already been fixed in

the existing pay structure and if his existing emoluments happen to exceed the minimum pay

or the first Cell in the Level, as applicable to the post to which he is appointed on or after 1st

day of January, 2016, such difference shall be paid as personal pay to be absorbed in future

increments in pay.

9. Increment in Pay Matrix – After fixation of pay in the appropriate Level in the Pay

Matrix as per rule-7(1) and 8 above, the subsequent increment in the Level shall be at the

immediate next higher Cell vertically arranged in that Level.

Illustration:

An employee in the Basic Pay of

27900 in Level-7 will move vertically

down the same Level in the Cells and

on grant of increment, his basic pay

will be 28700 and so on.

Pay

Band

5200-20,200

Grade

Pay

1800 1900 2000 2200 2400

Levels 3 4 5 6 7

1. 18000 19900 21700 23600 25500

2. 18500 20500 22400 24300 26300

3. 19100 21100 23100 25000 27100

4. 19700 21700 23800 25800 27900

5. 20300 22400 24500 26600 28700

6. 20900 23100 25200 27400 29600

7. 21500 23800 26000 28200 30500

8. 22100 24500 26800 29000 31400

10. Date of next increment in the revised pay structure – The date of next increment in

the revised pay structure, shall be twelve months from the date of last increment sanctioned.

In case where the pay is fixed in the revised pay structure at the minimum pay or the first Cell

in the Level, the date of next increment shall be the anniversary of date of coming over to the

revised pay structure.

Page 269

11. Revision of pay from a date subsequent to 1st day of January, 2016 – Where a

Government servant who continues to draw his pay in the existing pay structure is brought

over to revised pay structure from a date later than the 1st day of January, 2016, his pay in the

revised pay structure shall be fixed in the manner prescribed in rule-7(1) above.

12. Fixation of pay on promotion on or after 1st day of January, 2016 – The fixation

of pay in case of promotion from one Level to another in the revised pay structure shall be

made in the following manner, namely:-

(i) One increment shall be given in the Level from which the employee is

promoted and he shall be placed at a Cell equal to the figure so arrived at in

the Level of the post to which promoted and if no such Cell is available in the

Level to which promoted, he shall be placed at the next higher Cell in that

Level. However, if the pay in the Level after adding an increment is less than

the minimum Cell of the higher Level to which the employee is promoted, pay

shall be stepped up to such minimum Cell of that higher Level. In case where

promotion is made in same Level, the pay shall be fixed in the promotional

post at immediate next higher Cell of the said Level.

Illustration:

1. Level in the revised pay structure:

Level-3

Pay

Band

5200-20,200

Grade

Pay

1800 1900 2000 2200 2400

Levels 3 4 5 6 7

1. 18000 19900 21700 23600 25500

2. 18500 20500 22400 24300 26300

3. 19100 21100 23100 25000 27100

4. 19700 21700 23800 25800 27900

5. 20300 22400 24500 26600 28700

6. 20900 23100 25200 27400 29600

7. 21500 23800 26000 28200 30500

8. 22100 24500 26800 29000 31400

2. Basic Pay in the revised pay

structure: 20900

3. Granted promotion/financial up-

gradation under MACP in Level-4

4. Pay after giving one increment in

Level-3: 21500

5. (a) Pay in the upgraded Level i.e.

Level-4: 21700 (either equal to or

next higher to 21500 in Level-4)

(b) In case of a cell equal to the

figure in the up-grade Level in that

Level.

(ii) If a Government servant exercises option to fix his promotional pay not from

the date of joining in the promotional post but from a later date with accrual of

an increment in the lower post and to re-fix his promotional pay in the

appropriate Cell in the higher Level, in such eventuality, the pay at the Cell in

the Level attached to the lower post immediately before promotion is to be

fixed at the appropriate Cell equal to the amount in the higher Level attached

to the promotional post on the date of joining, if no such Cell is available in

Page 270

the higher Level then, the pay is to be fixed in the Cell next below the pay

drawn in the lower post and the excess amount shall be drawn as “Personal

Pay” up to the date of accrual of increment in the lower post. After accrual of

increment in the lower post by moving to next higher Cell in the lower Level,

the pay shall be again re-fixed in the manner prescribed in sub-rule (1) of this

rule above. In case the pay of the employee in lower Level when placed in the

promotional or upgraded Level on account of exercise of option becomes less

than the minimum pay or first Cell of that promotional/upgraded Level then

the pay is to be placed at the minimum pay or first Cell of that Level. Such

option shall have to be exercised by the Government servant within one month

from the date joining in the promotional post in the prescribed format in the

Fourth Schedule.

Illustration:

1. Level in the revised pay

structure: Level-3

Pay

Band

5200-20,200

Grade

Pay

1800 1900 2000 2200 2400

Levels 3 4 5 6 7

1. 18000 19900 21700 23600 25500

2. 18500 20500 22400 24300 26300

3. 19100 21100 23100 25000 27100

4. 19700 21700 23800 25800 27900

5. 20300 22400 24500 26600 28700

6. 20900 23100 25200 27400 29600

7. 21500 23800 26000 28200 30500

8. 22100 24500 26800 29000 31400

9. 22800 25200 27600 29900 32300

10. 23500 26000 28400 30800 33300

11. 24200 26800 29300 31700 34300

12. 24900 27600 30200 32700 35300

2. Basic Pay in the revised pay

structure: 21500

3.

Granted promotion/financial

up-gradation under MACP

in Level-4

4. Option exercised to

continue in existing pay till

accrual of an increment in

lower Level-3, so the pay

fixed in the Level-4 on the

date of joining on the

promotional post or date of

up-gradation: Pay-21100 +

400 (Personal Pay)

5.

Pay after giving usual

increment and promotional

increment in Level-3: 22800

6.

(a) Pay to be fixed in the

promotion/upgraded Level

i.e. Level-4: 23100 (next

higher to 22800 in Level-4)

(b) In case of Cell equal to

the figure in the up-graded

level in that Level.

Page 271

13. Modified Assured Career Progression Scheme (MACPS) – Modified Assured

Career Progression Scheme shall come into effect from the 1st day of January, 2016 with the

implementation of these rules to address the stagnation of Government employee. The

Scheme is as is as follows

(i) There shall be three financial up-gradations under the MACPS, counted from

the direct entry grade on completion of 10, 20 and 30 years of service respectively. An

employee before getting MACP if avails first promotion, he shall not be considered for 1st

MACP. Similarly after availing 1st MACP, if he gets 1

st Promotion, this shall be covered as

1st financial upgradation under the scheme. The Second financial upgradation under MACP

shall be 10 years after the 1st promotion or 20 years whichever is earlier. Second promotion

prior to that, shall cover the 2nd

MACP. The third financial upgradation will be further 10

years from 2nd

promotion or 2nd

MACP whichever is earlier. The 3rd

MACP stands covered if

the 3rd

promotion availed prior to the above;

(ii) The MACPS envisages merely placement in the immediate next higher Level

in the Pay Matrix. Thus, the Level at the time of financial up-gradation under the MACPS

can, in certain cases where regular promotion is not between two successive grades, be

different than what is available at the time of regular promotion. In such cases, the higher

Level attached to the next promotion post in the hierarchy of the concerned cadre will only be

at the time of regular promotion;

(iii) The financial up-gradations under the MACPS would be admissible up-to the

Level-14 in the Pay Matrix;

(iv) There shall be a Screening Committee to decide the eligibility of the persons

for up-gradation under MACPS. The Screening Committee shall follow a time schedule and

meet twice in a financial year, preferably in the first week of January and first week of July

every year for advance processing of the cases maturing in that half year. Accordingly, cases

maturing during the first-half, i.e. April to September of a particular financial year shall be

taken up for consideration by the Committee in the first week of January. Similarly, the

Screening Committee meeting in the first week of July shall process the cases that would be

maturing during the second-half, i.e. October to March of the same financial year. Authority

empowered to constitute Screening Committee for RACPS shall also constitute Screening

Committee for MACPS;

(v) Benefit of pay fixation available at the time of regular promotion shall also be

allowed at the time of financial up-gradation under the scheme. There shall, however, be no

further fixation of pay at the time of regular promotion. Fixation benefits availed under Time

Bound Advancement (TBA) Scale under ORSP Rules, 1998, Assured Career Progression

(ACP) and Revised Assured Career Progression Scheme (RACPS) under ORSP Rules, 2008

would be adjusted while considering financial up-gradation under MACPS;

(vi) Promotions earned in the post carrying same Level in the promotional

hierarchy as per recruitment rules shall be counted for the purpose of MACPS. In cases,

where the promotional post carries the same Level in their recruitment rules, then the

employee in financial up-gradation under MACP Scheme shall move to the next immediate

higher Cell instead of next higher Level;.

Page 272

(vii) If a financial up-gradation under the MACPS is deferred and not allowed after

10 years in a Level, due to the reason of the employees being unfit or due to pendency of

departmental proceedings, or judicial proceedings this would have consequential effect on the

subsequent financial up-gradation which would also get deferred to the extent of delay in

grant of first financial up-gradation. The approach would be same for similar eventualities

arising at 20 or 30 years as the case may be;

(viii) In the matter of disciplinary or judicial proceedings, grant of benefit under the

MACPS shall be subject to rules governing normal promotion. Such cases shall, therefore, be

regulated under the provisions of the OCS (CCA) Rules, 1962 and the laws under which the

judicial proceedings are instituted, as the case may be;

(ix) On grant of financial up-gradation under the scheme, there shall be no change

in the designation, classification or higher status. However, financial and certain other

benefits which are linked to the pay drawn by an employee such as HBA, allotment of

Government accommodation shall be permitted;

(x) The MACPS contemplates merely placement on personal basis in the

immediate higher Level/grant of financial benefits only and shall not amount to actual

functional promotion of the employees concerned. Therefore, no reservation orders shall

apply to the MACPS. However, the rules of reservation in promotion shall be ensured at the

time of regular promotion. For this reason, it shall not be mandatory to associate members of

SC/ST in the Screening Committee meant to consider cases for grant of financial up-

gradation under the Scheme;

(xi) Financial up-gradation under the MACPS shall be purely personal to the

employee and shall have no relevance to his position of seniority in the grade. As such, there

shall be no stepping up of pay/ antedation of increment between senior and junior after

regulation of pay under MACPS;

(xii) Pay drawn in the Level allowed under the MACPS shall be taken as the basis

for determining the terminal benefits in respect of the retiring employee;

(xiii) If a regular promotion in due course is refused by the employee before

becoming entitled to a financial up-gradation, then there shall be no financial up-gradation

under MACPS as the employee has not been stagnated due to lack of promotional

opportunity. If, however, financial up-gradation has been allowed due to stagnation and the

employee refuses the subsequent promotion, it shall not be a ground to withdraw the financial

up-gradation. He shall, however, not be eligible to be considered for further financial up-

gradation till he agrees to be considered for promotion again and the next financial up-

gradation shall also be deferred to the extent of period of debarment due to such refusal.

Similarly, refusal of MACP is automatically construed as refusal of promotion in the same

manner;

(xiv) Employees on deputation need not revert to the parent Department for availing

the benefit of financial up-gradation under MACPS if he is drawing pay admissible to his

parent post;

(xv) Placement of an employee in the appropriate Level under MACPS shall

depend upon the number of promotions and up-gradations under RACPS already availed. As

Page 273

such, the applicable Level for fixation of pay under these rules shall be the Level of the post

the employee holds or his entitlement under MACPS whichever is higher;

(xvi) Up-gradation of post in a cadre shall not be considered as an up-gradation

under the MACPS;

(xvii) There shall be no further financial up-gradation under MACPS, if an employee

has already availed three financial up-gradations under RACPS/Promotion.

(xviii) If there is no fixation of pay on promotion account of availing benefits under

MACPS, the usual date of increment shall be retained;

(xix) All promotions within or across the cadre supported by Rules shall be

considered as up-gradations under MACPS. An employee joining a post as an outsider will

be counted afresh in that post for MACP benefits;

(xx) Financial up-gradation in favour of an employee under MACPS shall not be

considered if he is found unsuitable for promotion or does not fulfil the conditions for

promotion;

Note: - The Revised Assured Career Progression Scheme (RACPS) shall cease to operate on

w.e.f. 01.01.2016. The operation period of RACPS for an employee is from 1.1.2013

to 31.12.2015 or till the date he ceases to draw pay ORSP Rule, 2008.

Illustrations:-

(a) If a Government servant (Jr. Clerk) in Level-4 gets his next regular promotion

(Sr. Clerk) in Level-7 on completion of 8 years of service and then continues

in the same Level for further 10 years without any promotion then he would be

eligible for 2nd

financial up-gradation under the MACPS in the next higher

Level i.e. Level-8 after completion of 18 years (8+10). After getting 2nd

financial up-gradation under MACPS, if he continues in the same Level for

further 10 years without any promotion then he would be eligible for 3rd

financial up-gradation under this scheme in the next higher Level i.e. Level-9

after completion of 28 years (8+10+10).

(b) If a Government servant (Jr. Clerk) in Level-4 gets his 1st promotion (Sr.

Clerk) in Level-7 on completion of 8 years of service and then gets 2nd

promotion (Head Clerk) in Level-9 on completion of 7 years from the date of

last promotion i.e. after completion of 15 (8+7) years of service from the date

of entry as Jr. Clerk and continues in the same Level for further 10 years

without any promotion then he would be eligible for 3rd

financial up-gradation

under the MACPS in the next higher Level i.e. Level-10 after completion of

25 years (8+7+10).

(c) If a Government servant (Jr. Clerk) in Level-4 gets his 1st promotion (Sr.

Clerk) in Level-7 on completion of 8 years of service and then gets 2nd

financial up-gradation under the MACPS in Level-8 on completion of 18

(8+10) years of service and thereafter, is promoted to Head Clerk i.e. 2nd

promotion in hierarchy in Level-9 on completion of 21 years of service which

is after 3 years of getting 2nd

financial up-gradation under the MACPS then no

Page 274

pay shall be fixed on such promotion except fitting of the pay in the

appropriate Cell of the Level-9. If there is no such Cell exact to the amount,

then the pay shall be fitted in the next above Cell. In this eventuality, the next

date of increment shall be after 12 months from the date of last increment

sanctioned although the employee moves to a higher Level. But, if no

promotion is given after Head Clerk then the 3rd

financial up-gradation under

the MACPS shall be admissible in Level-10 after 10 years from the grant of

2nd

financial up-gradation under this scheme i.e. after completion of 28

(8+10+10) years of service from the date of entry into the post of Jr. Clerk

instead of 10 years from the date of promotion to Head Clerk.

14. Excess payment to be recovered – where in the course of fixation of pay under these

rules, any amount drawn or received as pay by any Government servant under any rule is

found to be in excess of the amount payable to him under these rules, the excess amount so

drawn or received shall be recoverable from such Government servant or from his

recoverable pensionery benefits for which he shall submit an undertaking as specified in the

Fifth Schedule.

15. Overriding effect of these rules – the provisions of the Orissa Service Code, the

Orissa Revised Scales of Pay (for Non-Gazetted Officers) Rules, 1974, the Orissa Revised

Scales of Pay (for Gazetted Officers) Rules, 1974, the Orissa Revised Scales of Pay Rules,

1981, the Orissa Revised Scales of Pay Rules,1985, the Orissa Revised Scales of Pay Rules,

1989, the Orissa Revised Scales of Pay Rules, 1998 and the Orissa Revised Scale of Pay

Rules,2008, shall not, save as otherwise provided in these rules, apply to cases where pay is

regulated under these rules, to the extent they are inconsistent with these rules.

16. Power to relax -Where the Finance Department is satisfied that the operation of all or

any of the provisions of these rules cause/causes undue hardship in any particular case, they

may, in the public interest, by order, dispense with or relax the requirements of all or any

such provisions to such extent and subject to such conditions as may be deemed necessary for

dealing with the case in a just and equitable manner.

17. Interpretation -If any question arises relating to the interpretation of any of the

provisions of these rules, for removal of anomalies, omissions, difficulties, printing and

clerical errors, all such matters shall be referred to the Finance Department for clarification

and decision.

Page 275

FIRST SCHEDULE [See Rule-3] Pay Matrix

Pay Band

4750-14680

4930-14680

5200-20200 9300-34800 15600-39100 37400-67000

Grade Pay

1700 1775 1800 1900 2000 2200 2400 2800 4200 4600 4800 5400 5400 6600 7600 8700 8800 9000

Level 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

1 16600 17200 18000 19900 21700 23600 25500 29200 35400 44900 47600 56100 67700 78800 123100 127100 135100

2 17100 17700 18500 20500 22400 24300 26300 30100 36500 46200 49000 57800 69700 81200 126800 130900 139200

3 17600 18200 19100 21100 23100 25000 27100 31000 37600 47600 50500 59500 71800 83600 130600 134800 143400

4 18100 18700 19700 21700 23800 25800 27900 31900 38700 49000 52000 61300 74000 86100 134500 138800 147700

5 18600 19300 20300 22400 24500 26600 28700 32900 39900 50500 53600 63100 76200 88700 138500 143000 152100

6 19200 19900 20900 23100 25200 27400 29600 33900 41100 52000 55200 65000 78500 91400 142700 147300 156700

7 19800 20500 21500 23800 26000 28200 30500 34900 42300 53600 56900 67000 80900 94100 147000 151700 161400

8 20400 21100 22100 24500 26800 29000 31400 35900 43600 55200 58600 69000 83300 96900 151400 156300 166200

9 21000 21700 22800 25200 27600 29900 32300 37000 44900 56900 60400 71100 85800 99800 155900 161000 171200

10 21600 22400 23500 26000 28400 30800 33300 38100 46200 58600 62200 73200 88400 102800 160600 165800 176300

11 22200 23100 24200 26800 29300 31700 34300 39200 47600 60400 64100 75400 91100 105900 165400 170800 181600

12 22900 23800 24900 27600 30200 32700 35300 40400 49000 62200 66000 77700 93800 109100 170400 175900 187000

13 23600 24500 25600 28400 31100 33700 36400 41600 50500 64100 68000 80000 96600 112400 175500 181200 192600

14 24300 25200 26400 29300 32000 34700 37500 42800 52000 66000 70000 82400 99500 115800 180800 186600 198400

15 25000 26000 27200 30200 33000 35700 38600 44100 53600 68000 72100 84900 102500 119300 186200 192200 204400

16 25800 26800 28000 31100 34000 36800 39800 45400 55200 70000 74300 87400 105600 122900 191800 198000 210500

17 26600 27600 28800 32000 35000 37900 41000 46800 56900 72100 76500 90000 108800 126600 197600 203900 216800

18 27400 28400 29700 33000 36100 39000 42200 48200 58600 74300 78800 92700 112100 130400 203500 210000

19 28200 29300 30600 34000 37200 40200 43500 49600 60400 76500 81200 95500 115500 134300 209600 216300

20 29000 30200 31500 35000 38300 41400 44800 51100 62200 78800 83600 98400 119000 138300 215900

21 29900 31100 32400 36100 39400 42600 46100 52600 64100 81200 86100 101400 122600 142400

22 30800 32000 33400 37200 40600 43900 47500 54200 66000 83600 88700 104400 126300 146700

23 31700 33000 34400 38300 41800 45200 48900 55800 68000 86100 91400 107500 130100 151100

24 32700 34000 35400 39400 43100 46600 50400 57500 70000 88700 94100 110700 134000 155600

25 33700 35000 36500 40600 44400 48000 51900 59200 72100 91400 96900 114000 138000 160300

26 34700 36100 37600 41800 45700 49400 53500 61000 74300 94100 99800 117400 142100 165100

27 35700 37200 38700 43100 47100 50900 55100 62800 76500 96900 102800 120900 146400 170100

28 36800 38300 39900 44400 48500 52400 56800 64700 78800 99800 105900 124500 150800 175200

29 37900 39400 41100 45700 50000 54000 58500 66600 81200 102800 109100 128200 155300 180500

30 39000 40600 42300 47100 51500 55600 60300 68600 83600 105900 112400 132000 160000 185900

31 40200 41800 43600 48500 53000 57300 62100 70700 86100 109100 115800 136000 164800 191500

32 41400 43100 44900 50000 54600 59000 64000 72800 88700 112400 119300 140100 169700 197200

33 42600 44400 46200 51500 56200 60800 65900 75000 91400 115800 122900 144300 174800 203100

34 43900 45700 47600 53000 57900 62600 67900 77300 94100 119300 126600 148600 180000 209200

35 45200 47100 49000 54600 59600 64500 69900 79600 96900 122900 130400 153100 185400

36 46600 48500 50500 56200 61400 66400 72000 82000 99800 126600 134300 157700 191000

37 48000 50000 52000 57900 63200 68400 74200 84500 102800 130400 138300 162400 196700

38 49400 51500 53600 59600 65100 70500 76400 87000 105900 134300 142400 167300 202600

39 50900 53000 55200 61400 67100 72600 78700 89600 109100 138300 146700 172300 208700

40 52400 54600 56900 63200 69100 74800 81100 92300 112400 142400 151100 177500

Annexure-I

Page 276

SECOND SCHEDULE

Application Form for exercising option to come over to the

Odisha Revised Scales of Pay Rules, 2017

[See Rule-6]

1. (i) I __________________________________________ holding the post of

______________________ and drawing pay in the Pay Band and Grade Pay of

________________________ do hereby elect the revised pay structure with effect from the

1st day of January, 2016.

OR

(ii) I ____________________________________ holding the post of

____________________ and drawing pay in the Pay Band and Grade Pay of

_____________________ do hereby elect to continue on the existing Pay Band and Grade

Pay until the date ____________ (i.e. the date of my next increment/ promotion or up-

gradation of the post/ vacate or cease to draw pay in the existing pay structure).

2. The option hereby exercised is final and will not be modified at any subsequent date.

Date :_______________

Signature :______________________

Designation :____________________

Office :_________________________

Signed before me_________________

Head of Office/Any other Gazetted Officer

with designation received the

above declaration.

Signature :________________________

Head of Office/Competent Authority

(with seal)

Date :_______________

N.B.: Delete which is not applicable at Para-1.

Page 277

THIRD SCHEDULE

Form for Fixation of Pay under the Odisha Revised Scales of Pay Rules, 2017

[See Rule – 7]

1. Name of the Employee. :

2. Name of the Head of Office

(Designation only) :

3. Post held by the employee

(Substantive/ Officiating) :

4. Existing Pay Band and Grade Pay of the

Post :

5.

Corresponding Level in the Pay Matrix

of the Pay Band and Grade Pay of the

present Post

:

6. Entry grade post and its corresponding

Level in Pay Matrix :

7.

Existing Pay Band and Grade Pay in

which pay is drawn

(As per RACPS, if availed)

:

8. Number of RACP availed

9. Number of promotion availed :

10. Number of RACP availed before

promotion :

11. Number of RACP availed after

promotion :

12. Existing Basic Pay

(Pay + Grade Pay) :

13

Pay to be fixed in the Level of Pay

Matrix

(Attached to the post or as per MACPS

entitlement)

:

14 Date from which option exercised to

come over to revised pay structure :

15

Emoluments in the existing Pay band

and Grade Pay on the date from which

revised pay is opted.

(a) Pay (including personal pay)

(b) Grade Pay

(c) D.A as on 01.01.2016

(d) Total emolument (a to c)

:

Page 278

16

Pay fixed in the revised pay structure by

multiplying the existing basic pay

(Sl.No.12) by a factor of 2.57 and

rounded up to the nearest rupee.

:

17

The Pay Cell in the appropriate Level in

which the amount arrived at Sl. No.16 is

exactly fitted, if no such Cell exact to the

amount is available then the next above

Cell in that Level.

or

If the amount so arrived is less than the

first Cell in the Level then the pay is

fitted at the first Cell of the Level.

(Cell No. and the amount of pay be

mentioned)

:

18 Date of next increment :

19 Any other relevant information :

Pay in the Cell in the Level after increment

Date of increment Cell No. & Pay Level

Date :

Office :

Signature & Designation of

Head of Office/ Competent Authority

Page 279

FOURTH SCHEDULE

FORM FOR EXERCISING OPTION ON THE EVENT OF FIXATION OF PAY ON

PROMOTION/FINANCIAL UPGRADATION UNDER MACPS

[See Rule-12]

I____________________________ holding the post of ________________________

in the Level_____________________ in Pay Matrix and drawing pay of Rs.______________

in the Cell ______________ do hereby elect to get my pay fixed in the Level _____________

under the ORSP Rules, 2017 on _____________ i.e. the date of my joining in the

promotional post or the date of financial up-gradation / the date of accrual of my next

increment.

2. The option hereby exercised is final and will not be modified at any subsequent date.

Signature_________________________

Designation_______________________

Office ___________________________

Signed before me __________________

Head of Office/

Any Gazetted Officer _______________

Page 280

FIFTH SCHEDULE

UNDERTAKING

[See Rule – 14]

[No.-FIN-PCC-PAY-0003-2017/27742/F]


( T. K. Pandey)


I hereby undertake that any excess payment that may be found to have

been made as a result of incorrect fixation of pay or any excess payment detected

in the light discrepancies noticed subsequently will be refunded by me to the

Government either by adjustment against future payments due to me or

otherwise.

Signature ___________________________

Name :_____________________________

Designation: ________________________

Date : __________________

Place :__________________

Page 281

Annexure-1

Illustration-1

An employee in the post of Jr. Clerk drawing pay of Rs.6200 in Pay Band-1 with Grade Pay of Rs.1900 on 01.01.2016 without availing any benefit under RACPS shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-1

2. Existing Grade Pay 1900

3. Existing Pay in Pay Band as on 01.01.2016

6200

4. Existing Basic Pay as on 01.01.2016

(Pay + Grade Pay) i.e. (2+3)

8100 (6200+1900)

5. Pay after multiplication by fitment factor of 2.57 and rounded off to nearest rupee. (Basic Pay x 2.57)

20,817

6. Level attached to the Post Level-4

7. Nos. of RACP availed Nil

8. Nos. of Promotion allowed Nil

9. Nos. of RACP availed after Promotion Nil

10. Level to be fixed as per MACP terms considering the numbers of RACP availed.

Level-4

11. Pay arrived at Sl. No.5 be fixed in the Cell of the appropriate Level.

Cell-3 21,100

Illustration-2

An employee in the post of Jr. Clerk without promotion avails 2nd

RACP and draws pay of Rs.12,250 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016. His pay shall be fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band

P.B-2



12,250



16,450 (12,250+4200)


42,276.50 rounded off to nearest rupee

42,277


7. Nos. of RACP availed 2

8. Nos. of Promotion allowed Nil



Level-6


Cell-21 42,600

Page 282

Illustration-3

An employee availing 1st

RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.9560 in Pay Band-1 with Grade Pay of Rs.2400 on 01.01.2016, he shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows. 1. Existing Pay Band P.B-1



9560



11,960 (9560+2400)


30,737.20 rounded off to nearest

rupee 30,737



8. Nos. of Promotion allowed 1



Level-7


Cell-8 31,400

Illustration-4

An employee availing 2nd

RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.11,300 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016, he shall get his pay fixed in the revised pay structure on 01.01.2016 in the manner as follows: 1. Existing Pay Band

P.B-2



11,300



15,500 (11,300+4200)


39,835






Level-7


Cell-17 41,000

Page 283

Illustration-5

An employee availing 1st

RACP gets promotion to Sr. Clerk form Jr. Clerk and then gets 2

nd RACP and draws pay of Rs.14,100 in Pay Band-2 with Grade Pay of Rs.4200 on 01.01.2016,

his pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-2



14,100



18,300 (14,100+4200)


47,031




9. Nos. of RACP availed after Promotion 1


Level-8


Cell-18 48,200

Illustration-6

An employee availing 3rd

RACP gets promotion to Sr. Clerk form Jr. Clerk and draws pay of Rs.15,850 in Pay Band-2 with Grade Pay of Rs.4600 on 01.01.2016, his pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band

P.B-2



15,850



20,450 (15,850+4600)



52,557






Level-7


Cell-26 53,500

Page 284

Illustration-7

An employee starting service as Jr. Clerk gets promotion to Sr. Clerk then to Head Clerk and thereafter, avails the 3

rd RACP. He draws pay of Rs.18,390 in Pay Band-2 with Grade pay

of Rs.4600 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band P.B-2



18,390



22,990 (18,390+4600)



59,084






Level-10


Cell-11 60,400

Illustration-8

An employee starting service as GPEO has availed 1st

, 2nd

and 3rd

RACP and then gets promotion to SDPO and draws pay of Rs.19,780 in Pay Band-2 with Grade pay of Rs.5400 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows: 1. Existing Pay Band

P.B-2



19,780



25,180 (19,780+5400)



64,713






Level-12


Cell-6 65,000

Page 285

Illustration-9

An employee starting service as GPEO has availed 1st

and 2nd

RACP and then gets promotion to SDPO. Thereafter, he has availed 3

rd RACP and draws pay of Rs.18,210 in Pay Band-2 with Grade pay of

Rs.5400 on 01.01.2016. His pay in the revised pay structure shall be fixed on 01.01.2016 in the manner as follows:

1. Existing Pay Band P.B-2



18,210



23,610 (18,210+5400)



60,678






Level-12


Cell-4 61,300

Illustration-10

An employee starting service as Peon gets promotion to Jr. Clerk on 10.02.2008 on induction after availing 1

st ACP in the post of Peon and completes more than 30 years of service as on 01.01.2016. But,

no RACP has been given to him on 01.01.2013 because of his promotion to a separate cadre. He draws the pay of Rs.7170 in Pay Band-1 with Grade Pay of Rs.1900 on 01.01.2016. His pay shall be fixed in the revised pay structure on 01.01.2016 in the manner as follows:

1. Existing Pay Band P.B-1


3. Existing Pay in Pay Band as on 01.01.2016 7170

4. Existing Basic Pay as on 01.01.2016 (Pay + Grade Pay) i.e. (2+3)

9070 (7170+1900)



23,310


7. Nos. of RACP availed Nil




Level-5 (2nd

MACP)

Level-6 (3rd

MACP)


Cell-4 (Level-5) = 23,800 (without increment)

Cell-3 (Level-6) = 25,000 (with increment)

Page 286

Annexure-2

Process for fixation of Level under MACP

The process to be followed for fixation of Level under MACP has been illustrated in the following

examples for the purpose of understanding.

Example-1

Sl No.

Events Event date

GP under RACP

(ORSP-2008)

Level Under MACP

(ORSP-2017) Remarks on Col.5

1 2 3 4 5 6

1. Joined as Jr Clerk 01.7.89 1900 (L-4) Entry Level

2. Completed 10 yrs 01.7.99 (2400) (L-5) Next higher level

3. Promoted as Sr Clerk 01.8.02 2400 (L-7) Promotional level

4. Completed 20 yrs service 01.7.09 (4200) (L-8) Next higher from last promotional level

5. 2nd RACP extended from 01.01.13 4200 (L-8) Same Level

6. Brought over to ORSP-2017 01.01.16 - L-8 Pay fixed on L-8

7. Promoted to H.C 01.09.16 - L-9 Promotional Level of Head Clerk

Example-2

Sl No.

Events Event date

GP under RACP

(ORSP-2008)

Level Under MACP


1 2 3 4 5 6


2. Completed 10 yrs 01.7.89 (2400) (L-5) Next higher level

3. Completed 20 yrs service 01.7.99 (4200) (L-6) Next higher from last level

4. Promoted as Sr Clerk 01.8.02 2400 (4200)

(L-7) Promotional level

5. Completed 30 years 01.7.09 (4600) (L-8) Next higher from last Level

6. 3rd RACP w.e.f. 01.01.13 4600 (L-9) -do-


8. Promoted to H.C 01.05.17 - L-9 Promotional Level of Head Clerk

Example-3

Sl No.

Events Event date

GP under RACP (ORSP-

2008)

Level Under MACP


1 2 3 4 5 6


2. Completed 10 yrs 01.5.15 2400 (L-5) Next higher level


Page 287

Example-4

Sl No.

Events Event date

GP under RACP

(ORSP-2008)

Level Under MACP


1 2 3 4 5 6


2. Completed 10 yrs 01.7.01 (2400) (L-5)

Next higher level (1st MACP)

3. Completed 20 yrs service 01.7.11 (4200) (L-6)

Next higher from last level (2nd MACP)

4. Promoted as Sr Clerk 01.8.12

2400 (4200)

(L-7) Promotional level

5. 2nd RACP on 01.01.13 4200 (L-8) No change


7. Promoted to H.C 01.05.16 - L-9

Promotional Level for Head Clerk

Example-5

Sl No.

Events Event date

GP under RACP

(ORSP-2008)

Level Under MACP


1 2 3 4 5 6

1. Joined as Peon 01.7.81 1700 (L-1) Entry Level

2. Completed 10 yrs 01.7.91 (1775) (L-2)

Next higher level (1st MACP)

3. Completed 20 yrs 01.7.01 (1800) (L-3)

Next higher from last level (2nd MACP)

4. Promoted to Jr Clerk (through 10% quota)

01.8.10 1900 (L-4) Promotional level

5. Completed 30 years’ service 01.07.11 1900 (L-6)

Next higher Level from last Level (3rd MACP)

6. RACP (not due since cadre changed)

01.01.13 1900 (L-6) -


N.B.: Figures in bracket do not represent actual entitlement but merely represent presumed GP/

Level only for the purpose of explaining how the Level is to be arrived at.

*****

Page 288


FINANCE DEPARTMENT

*****

No 28046 /F., Date: 22.9.2017 FIN-PCC-PAY-0003-2017

To

All Departments of Government/


All Collectors.

Sub:- Procedure for fixation and drawal of pay in the revised pay structure under

Odisha Revised Scales of Pay Rules, 2017.

In pursuance of Government in F.D. Resolution No.26342/F., dt. 07.09.2017, the pay

scales of various posts/services under the State Government have been revised with effect

from the 1st January, 2016. The Odisha Revised Scales of Pay Rules, 2017 incorporating the

details of the revised scales and procedure of pay fixation have been issued vide Notification

No.27742/F., dated.20.09.2017. Subject to the provisions of these Rules, the following

instructions shall be scrupulously observed in matter of fixation and drawal of pay,

maintenance of Service Books, etc.

(i) The option to come over to the revised pay structure shall be exercised by the

employee in the form appended as Second Schedule of ORSP Rules, 2017 and the

same shall be furnished to the Head of Office as required under Rule-6 of the said

rules in hard copy. Besides, he/she must also submit his option form in HRMS. If an

employee is not well versed in logging into HRMS, the establishment office, where

the option in hard copy has been submitted must fill up option in the HRMS.

Necessary facility has been provided in the HRMS for this purpose.

(ii) The prescribed authority to whom option is intimated shall be competent to accept it.

The option statement in Second Schedule should be signed in each case as token of

acceptance. A copy of the option should be retained by the accepting authority for

record in his office and the other copy shall be made over to the Drawing and

Disbursing Officer for (a) uploading information in the HRMS of the employee for

entry in the service book and (b) attaching the same to the first pay bill to be

generated in HRMS in which the salary of the employee shall be drawn in the revised

scale. Entries regarding exercise of option and fixation of pay should be made in the

original and duplicate copies of service books of the employee in the following form

:-

“Certified that as required under the Odisha Revised Scales of Pay Rules,

2017, option to come over to the revised scales with effect from _____/ to

retain the existing scale up-to _______has been exercised by the employee

and the option has been accepted. Pay in the revised structure has been fixed

under Rule-7 of the said Rules as per the Third Schedule”.

(iii) The revised pay fixation statement (in triplicate) of an employee shall be prepared by

the Pay Fixation Officer duly authorised by Heads of Offices in HRMS in accordance

with the provisions of Rule-7 of the Odisha Revised Scales of Pay Rules, 2017 in the

form specified in the Third Schedule of ORSP Rules, 2017.

Page 289

(iv) In respect of the employees other than Head of Office who opt herself/ himself to

come over to the revised scale, the Pay Fixation Officer of the concerned office shall

fix the pay of the employee in the revised scale in the manner laid down u/r-7 of

Odisha Revised Scale of Pay Rules, 2017 in HRMS. The Pay Fixation Officer shall

enter all the data of the employee required under “Third Schedule” of the said rules in

HRMS row-wise as per the table appearing one after another in the screen to arrive at

the revised pay to be fitted in exact Cell of the entitled Level. After entering data and

determining the correct Level and Cell in the Pay Matrix in HRMS in the above

manner, the pay Fixation Officer concerned shall press the „Save as Draft‟ button and

take a print out of the copy of the pay fixation statement of the employees in the

Third Schedule for preview and checking. After checking, he shall press “Submit”

button and take a print out of the copy of pay fixation statement of the employees in

third Schedule for attaching it in the pay bill of the October-2017 salary in the revised

scale or the first month salary after fixation of pay in the revised scale.

(v) Thereafter, the checking Officer in the same office to whom the work is assigned by

the Head of Office or the Head of Office himself shall check the pay fixation

statement of the employee generated in the Third Scheduled in HRMS comparing

with the data entered by the Pay Fixation Officer. He can also make necessary

correction in the statement in case any wrong fixation of pay fixation is detected.

Then, he shall press the „Approved‟ button in the HRMS so as to make the pay

fixation of the employee as checked and final and take three print out copies of the

checked pay fixation statement of Third Schedule to fix it in the original and duplicate

Service book with seal and signature and also keep a copy in the personal file of the

employee. The said checking shall be completed in HRMS within seven days from the

date of submission of pay fixation statement by the Pay Fixation Officer. The Pay

fixation Officer, Checking Officer, DDO and Head of Office shall be equally held

responsible and liable for penal action for any wrong fixation of pay and excess drawl

of salary, if any, of the employee.

(vi) The pay of the Head of Office shall be fixed in the HRMS by the pay Fixation Officer

duly authorised by the Head of Office of next higher authority which sanctions their

normal increments in the manner stated in para (V) above as per the option exercised

by him/her. The authority competent to fix the pay of the Head of office is also

competent to accept his/ her option. The checking officer for this purpose would be an

officer other than the pay fixation officer authorised by the next higher authority in his

office.

(vii) After completion of checking of pay fixation statement of all employees by the Head

of Office in HRMS, the verifying Officer of office next above the Head of Office shall

verify at least 10% (ten percent) of the total pay fixation statements of its subordinate

office within one month. After cross verification, the office concerned shall give a

certificate to its subordinate office that

“This office has verified 10% (ten percent) pay fixation statement of the total

employees of your office and found correct.”

In case, any wrong is detected in the pay fixation statements then the office shall issue

instruction to the Head of Office for necessary correction immediately. In no case, the

Page 290

number of verification of pay fixation statements of the employees shall be less than

10 (ten) even when the office has less than 100 (hundred) employees.

(viii) The pay fixation statement shall be verified by the offices as indicated below.

Office Verifying Office

Department in Secretariat/

Attached Office

Department in Secretariat

(FA/AFA and in their absence an officer other than the

Pay Fixation and Checking Officer nominated by the

Secretary of the concerned Departments).

Heads of Department/

Attached Office

Administrative Department in Secretariat

(FA/AFA and in their absence an officer nominated by the

Secretary of the concerned Departments)

Attached Offices/ District

Level Offices/ Range Offices. Heads of Department

Office subordinate to District

Level Offices. District Level Offices

Revenue and Block Offices in

the Sub-division.

Sub-divisional Offices

(Revenue & Disaster Management Department)

N.B. It may thus be indicated here that there shall be a Pay Fixation Officer, a Checking

Officer and wherever, there is a Sub-ordinate office, a Verifying Officer who has to

be designated by the concerned Heads of Offices to complete the process of pay

fixation in case of an employee.

(ix) Both Pay Fixation Officer and Checking Officer shall verify and be assured that the

data entered in HRMS for fixation of pay are correct as per the Service Book of the

employees. .

(x) The revised scale of pay will be drawn in the monthly salary of September, 2017. If

any office cannot draw salary after fixation of pay of its employees in the month of

September, 2017 then salary in the revised rate for the said month shall be drawn on

ad hoc basis in the manner outlined in the Finance Department Memo No. 27237/F

Dated. 15.9.2017. After fixation of pay, the ad hoc salary drawn in the month of

September shall be adjusted and the rest amount shall be drawn and disbursed before

drawal of the salary for the month of October, 2017. There shall be no drawal of

salary on ad hoc basis in the month of October, 2017 onwards.

(xi) After revision of pay, revised salary for the month (other than salary drawn on ad hoc

basis for September, 2017) may be drawn and disbursed without checking. But, the

Checking of pay fixation statement is a must before drawal of salary of October,

2017. If any excess drawal is made due to wrong fixation, the same shall be adjusted

in salaries to be drawn in subsequent months.

(xii) After fixation of pay, no arrear for the period from 01.01.2016 to 31.08.2017 shall

be drawn at any case until instruction to this effect is issued by the Finance

Department. However, in case of the employees already retired in

between01.01.2016 to 31.8.2017, the entire arrear salary may be drawn and disbursed

Page 291

in one instalment which is after cross verification of pay fixation statement by the

Authority next above of the Head of Office. Similarly, the employees retiring from

service will also be paid entire arrear in one instalment after cross verification of pay

fixation statement

(xiii) Pay in the revised scale will be drawn only after obtaining an undertaking from the

employee that excess payment, if any, detected in future will be refunded by him.

An undertaking to this effect as specified in Fifth Schedule under rule-14 shall be

furnished by the employee.

(xiv) A certificate in the following form shall also be recorded by the DDO concerned in

the pay bill in HRMS in which pay in the revised scale is drawn for the first time.

“Certified that in respect of the person/persons included in this bill, initial pay

fixation has been checked by the undersigned and an

undertaking/undertakings to refund excess payment, if any, detected in future

has/have been obtained from him/them”.

(xv) At the time of post checking, if excess payment is detected then the same shall be

adjusted in subsequent monthly salaries and after adjustment still some amount

is left un-adjusted, the same will be adjusted from the arrear amount to be paid

to the employee or from recoverable from the pensionery benefit of the employee

concerned. On account of non-adjustment and non-recovery from future dues

and recoverable pensionary benefit, the DDO or Heads of Office shall be held

personally responsible.

(xvi) In respect of employees who have joined posts for which revised pay scales have been

prescribed, after the commencement but before the publication of the Rules, their pay

shall be fixed in the manner prescribed under rule-8 of ORSP Rules-2017.

(xvii) In case of employees enrolled under the New Pension Scheme (NPS), their monthly

subscription and appropriate equivalent Govt. contribution shall be deducted/drawn

from salary of September, 2017 and onwards in the revised scale / ad hoc basis/ pre-

revised scale as the case may be and shall be credited/ remitted to the appropriate

Account/ Authority as prescribed therein. In case of revised pay drawn on ad hoc

basis for September-2017, the differential if any, may be adjusted from the salary bill

of October-2017.

2. Rule-13 of the Odisha Revised Scales of Pay Rules, 2017 contains guidelines for

fixation of pay in the Modified Assured Carrier Progression Scheme (MACPS) of different

categories of employees. These should meticulously followed.

3. These instructions be brought to the notice of all sub-ordinate offices. The FAs/ AFAs

of the Department may clear doubts of the HoDs/ Field Offices. If there are any further

doubts which FAs/ AFAs are not in a position to clarify, they may refer these doubts to Pay

Commission Cell, Finance Department for clarification.

Sd/-


Page 292


FINANCE DEPARTMENT

***

No. 2 8 0 9 0 /F., Date: 22.09.2017


To



All Collectors.

Sub: Revision of monthly consolidated remuneration for contractual employees other

than the employees governed by Odisha Group-C and Group-D posts

(contractual appointment) Rules, 2013 and Odisha Group-B posts (Contractual

Appointment) Rules, 2013.

Ref: Finance Department Circular No.32986/F dated 07.07.2008, No.40545/F dated

29.08.2009, No. 4090/F dated 01.02.2010, No. 33659/F dated 06.12.2014 read with

No. 5293/F dated 04.03.2015 and No. 34555/F, dated 22.12.2016.

The State Government had last prescribed the rate of monthly remuneration for

contractual employees referred in the subject above engaged in different Government

establishments vide Finance Department Circular No. 33659/F, dated 06.12.2014 read with

letter No.5293/F dated 04.03.2015 and No.34555/F, dated 22.12.2016. The revision in their

monthly consolidated remuneration has been under consideration of the Government.

Now, Government have been pleased to revise the monthly consolidated remuneration

of such contractual employees as shown in the table below:

(Figures in Rupees)

Pay 4750 4930 5200 9300

Grade Pay 1700 1775 1800 1900 2000 2200 2400 2800 4200

Revised

remuneration 8070 8390 8750 8880 9000 9250 9500 10000 16880

2. The amount as mentioned above is inclusive of the ESI/ EPF dues of the employers‟

share wherever applicable. The revised remuneration structure will be effective from

01.09.2017.

3. This is not applicable for the contractual employees who are guided by or in receipt of

a different remuneration structure.

4. The personnel outsourced from the service providers will continue to draw the

existing remuneration as per the ongoing contracts till the expiry of the ongoing contracts and

the revised remuneration will be applicable only for new contracts after 1st September 2017.

Sd/-


Page 293


FINANCE DEPARTMENT

*****

No 28557 /F., Dt. 26.09. 2017


To

All Departments/


All Collectors

Sub: Drawal of Salary in the revised pay rules, 2017 for the month of September,

2017 for the work-charged employees as per Resolution No. 26347/F., dated

07.09.2017.

Sir,

With reference to the Resolution cited above, the Finance Department Memo No.

27237/F., Dated. 15.09.2017 may be made applicable for drawal of the salary for the month

of September, 2017 for work-charged employees.

Yours faithfully

Sd/-


Page 294


FINANCE DEPARTMENT

*****

No. 31105 /F. Dt. 26.10. 2017


To

All Departments/


All Collectors

Sub: Drawal of Salary in the revised Pay Rules, 2017 for the month of October,

2017.

Sir,

With reference to the Finance Department Memo No. 28046/F., dated 22.09.2017

regarding procedure for fixation and drawal of pay in the revised pay structure under Odisha

Revised Pay Rules, 2017, the establishments those have not fixed the pay of their employees

in revised scale, 2017 as per the procedure outlined in the above mentioned F.D guidelines

may draw the pay for the month of October, 2017 on the adhoc manner as drawn in the

month of September, 2017. The same conditions shall also be applied in case of work-

charged employees for drawal of the salary for the month of October, 2017 already drawing

pay for the month of September, 2017 in the ad hoc manner in terms of F.D. Memo 28557/F.,

dated 26.09.2017.

Sd/-


Page 295


FINANCE DEPARTMENT

*****

No. 36164 /F. Dt.07.12. 2017


To

All Departments/


All Collectors

Sub:- Drawal of Salary in the revised Pay Rules, 2017 for the month of November,

2017.

With reference to the Finance Department Memo No. 31105/F., dated 26.10.2017, the

undersigned is directed to say that the establishments those have not fixed the pay of their

employees in revised scale, 2017 as per the procedure outlined in F.D Memo No. 28046/F

dtd. 22.09.2017 may draw the pay for the month of November, 2017 on the adhoc manner as

drawn in the month of September and October, 2017. The same conditions shall also be

applied in case of work-charged employees for drawal of the Salary for the month of

November, 2017 already drawing pay for the month of September and October, 2017 in the

ad hoc manner in terms of F.D. Memo 28557/F., dated 26.09.2017 and No. 31105/F, dated

26.10.2017.

Sd/-


Page 296


FINANCE DEPARTMENT

***

No. 777 /F., Dt. 09.01.2018


To

All Departments/


All Collectors

Sub- Drawal of Salary in the revised Pay Rules, 2017 for the month of December, 2017.

With reference to the Finance Department Memo No. 36164/F., dated 07.12.2017, the

undersigned is directed to say that the establishments those have not fixed the pay of their

employees in revised scale, 2017 as per the procedure outlined in F.D Memo No.28046/F

dtd.22.09.2017 may draw the pay for the month of December, 2017 on the adhoc manner as

drawn in the month of September, October & November, 2017 as last chance. The same

conditions shall also be applied in case of work-charged employees for drawal of the salary for

the month of December, 2017 already drawing pay for the month of September, October &

November, 2017 in the adhoc manner in terms of F.D. Memo 28557/F., dated 26.09.2017,

No.31105/F, dated 26.10.2017 and No.36164/F, dated 07.12.2017. No salary on adhoc manner

shall be drawn for the month of January, 2018.

If any establishment fails to fix the pay of their employees in the revised scale under

ORSP Rules, 2017, they shall draw the salary of the employees for the month of January, 2018

onwards in pre-revised scale.

Sd/-


Page 297


FINANCE DEPARTMENT

***

No. Pen-01/18 - 6044 /F., Date: 12.03.2018

From

Sri T.K Pandey, IAS


To

All Departments /


All Collectors.

Sub: Drawal of arrears arising out of revision of Pension/ Family Pension in respect of

pre-2016 State Government Pensioners/ Family Pensioner w.e.f. 01.01.2016.

The Pension/Family Pension in respect of pre-2016 State Government

Pensioners/Family Pensioner has been revised vide Finance Department Office Memorandum

No. Pen-200/2017-28300/F., dated 23.09.2017 with effect from 01.01.2016. It was instructed

vide Finance Department Resolution No. FIN-PCC-PAY-0003-2017-26342/F., dated

07.09.2017 that payment of arrear pension / family pension would be issued by the Finance

Department in due course.

2. Now the Government is pleased to allow payment of 100% of the arrear pension/

family pension due for the period from 01.01.2016 to 31.08.20017.

3. Further, it is decided that where revision of pension /family pension has not been

completed, the arrear may be computed taking the basic principle of the revision i.e. basic

pension as on 31.12.2015 x 2.57 in case of pensioners and basic family pension as on

31.12.2015 x 2.57 in case of family pension with effect from 01.01.2016 at first instance.

Subsequently on completion of the revision enunciated in para-4.1 to 4.10 of Finance

Department Office Memorandum No. Pen-200/2017-28300/F., dated 23.09.2017, the

differential amount if found any shall be adjusted accordingly.

4. All Pension Disbursing Authorities including Public Sector Banks handling

disbursement of pensioners / family pensioners of the State Government pensioners may

disburse the arrear pension / family pension by 29.03.2018.

5. Payment of differential amount on provisional pension should be extended to the

pensioners who are in the receipt of provisional pension as per the F.D. Circular No.

32977/F., dated 14.11.2017 payable for the period from 01.01.2016.

Sd/-


Page 298


FINANCE DEPARTMENT

***

No. _____6056_________ /F., Date: 12.03.2018


From

Sri T.K Pandey, IAS


To



All Collectors.

Sub: Drawal of arrear salary and arrear pension of AIS (IAS/ IPS/IFS) Officers/

Pensioners based on 7th

Pay Commission revision.

Government have been pleased to allow the payment of the arrear salary and pension

in respect of All India Service (IAS/IPS/ IFS) cadre officers/ pensioners in the following

manner:

i) 40% of arrear salary due for the period from 01.01.2016 to 31.8.2017

ii) 100% arrear pension/ family pension due for the period from 01.01.2016 to

31.08.2017.

2. The arrear salary and arrear pension / family pension as mentioned above may be

drawn and disbursed by 29.03.2018.

Sd/-


Page 299


FINANCE DEPARTMENT

***

No. ____ _ 6062_________ /F., Date: 12.03.2018


To



All Collectors.

Sub: Drawal of 40% arrear salary arising out of revision of pay under ORSP Rules,

2017 during the financial year 2017-18.

In pursuance to the Finance Department Resolution No. 26342/F dtd. 07.09.2017 read

with Notification No. 27742/F dtd 20.09.2017, the pay of the State Government employees in

different posts under State Government has been revised under ORSP Rules, 2017 w.e.f

01.01.2016. As per the stipulation in paragraph-23 of the aforesaid Finance Department

Resolution and paragraph-1 (xii) of F.D Memo No. 28046/F dtd. 22.09.2017, the employees

were allowed the financial benefit of revision of pay from 01.09.2017 without arrear salary

for the period from 01.01. 2016 to 31.08.2017 arising out of revision of pay to the employees

except for those employees retired or retiring during the period, who were also allowed the

arrear salary. It was stated therein that instruction regarding payment of arrear salary, pension

and family pension would be issued by the Finance Department in due course.

2. Now, Government have been pleased to allow the payment of 40% of the total arrear

salary due for the period from 01.01.2016 to 31.08.2017 on account of revision of pay under

ORSP Rules, 2017 and the instruction for the balance arrear salary will be issued in due

course.

3. Drawal and disbursal of this 40% arrear salary shall be subject to fixation of pay in

the revised scale in the manner outlined in Finance Department Memo No. 28046/F dtd.

22.09.2017.

4. The work-charged employees shall get the 40% of the arrear salary in the same

manner as applicable to regular Government employee in terms of paragraph-1 of Finance

Department Resolution No. 26347/F dtd. 07.09.2017.

5. The D.D.O of the establishment should ensure that 40% arrear salary may be drawn

and disbursed by 29.03.2018.



Page 300


FINANCE DEPARTMENT

***

No. _____ 6072_________ /F., Date: 12.03.2018


To



All Collectors.

Sub: Drawal of 40% arrear remuneration arising out of revision of remuneration of

contractual employees vide G.A & P.G Department Notification No. 19569/Gen

dtd. 12.09.2017 and No. 19574/Gen dtd. 12.09.2017

Government have revised the remuneration of the contractual employees engaged

under G.A Department Resolution No.32010/Gen, dtd. 12.11.2013 and Resolution No.

1147/Gen, dtd. 17.01.2014 in G.A & P.G Department Notification No. 19574/Gen, dtd.

12.09.2017 and Notification No. 19569/Gen, dtd. 12.09.2017 respectively w.e.f 01.01.2016.

The revised benefit was extended w.e.f 01.09.2017.

Now, Government have been pleased to allow the payment of 40% of the total arrear

remuneration due for the period from 01.01.2016 to 31.08.2017 on account of revision of

remuneration as per Finance Department Resolution No. 26347/F, dtd. 07.09.2017.

The D.D.O of the establishment should ensure that the 40% arrear remuneration may

be drawn and disbursed by 29.03.2018.



Page 301


FINANCE DEPARTMENT

***

No.____ _6471________ /F., Date: 13.03.2018


To



All Collectors.

Sub: Drawal of 40% arrear arising out of revision of pay / remuneration of during the

financial year 2017-18.

Government have allowed the payment of 40% of the total arrear salary due for the

period from 01.01.2016 to 31.08.2017 on account of revision of pay for State Government

and work charged employees under ORSP Rules, 2017 vide this department letter No.

6062/F, dated 12.3.2018. Similarly, 40% of total arrear salary due from 01.01.2016 to

31.08.2017 for AIS Officers (IAS/IPS/IFS) serving with State Government has also been

allowed. Moreover, 40% of total arrear remuneration for the same period for contractual

employees guided by GA Department Resolution No. 32010/Gen, dated 12.11.2013 and No.

1147/F, dated 17.01.2014 amended by Notification Nos. 19574/Gen, dated 12.09.2017 and

No. 19569/Gen, dated 12.09.2017 respectively will also be disbursed. It was instructed

therein that, the DDO of the establishment should ensure the drawal and disbursement by

29.03.2018.

To facilitate the drawal, online statement of the arrear salary of the employees would

be generated through HRMS by 17.3.2018. The DDO is to check the arrear statement of the

employee prepared at his level with the statement generated in the HRMS. The bill for 40%

of the arrear salary of the employees can be presented thereafter for drawal and disbursement.



Page 302


FINANCE DEPARTMENT

***

No. Pen-73/18 - 7022 /F., Date: 17.03.2018

OFFICE MEMORANDUM

Sub: Fixation of consolidated remuneration on engagement of the retired Government

Servant.

The fixation of re-employment pay of pensioners is guided by Finance Department

Office Memorandum No. 5554/F., dated 16.02.2012 and Guidelines relating to

re-employment of contractual basis with consolidated remuneration is guided by Finance

Department Office Memorandum No. 8852/F., dated 12.03.2012.

2. Now after careful consideration Government have been pleased to supersede the

aforesaid Memoranda and have decided to fix the consolidated remuneration on engagement

of the retired Government servants in the following manner.

3. On engagement, the retired Government servant will avail remuneration only in

consolidated manner as per prescribed remuneration structure attached to the Level in the Pay

Matrix as given in table below:

Sl. No.

Levels under ORSP Rules, 2017 Consolidated Remuneration

(per month)

(1) (2) (3)

1 15,16 & 17 Rs.42,000/-

2 11,12,13 & 14 Rs.30,000/-

3 5,6,7,8,9 & 10 Rs. 13,000/-

4 1,2,3 &4 Rs. 6,500/-

The above remuneration on engagement of retired Government servants is excluding

the Pension and T.I. which he/she avails.

4. There may be requirement of expertise and talent of specialised nature certain

occasion for a particular purpose and specific tenure. The Government in such exceptional

circumstances may go for engagement of suitable retired Government Servants. In such

exceptional cases, the quantum of the remuneration may be decided on a different principle.

The terms of engagement and the remuneration in such exceptional cases will be determined

and finalised only on prior concurrence of the Finance Department.

5. Prior concurrence of Finance Department in all cases will be obtained before any

engagement and in subsequent engagement order is issued. The order must state the UOR No.

of the Finance Department in each occasion.

Page 303

6. The Office Memorandum is not applicable to the Allopathic Doctors & Teachers who

have been engaged after their retirement as separate orders to be issued by the H & F.W.

Department after concurrence with Finance Department. It will also not apply to the

engagement of retired Government servants in the constitutional/ statutory post and to any

Commission as ordered by Government from time to time.

7. The Fixation of remuneration on engagement of retired Government servants shall

come into force with effect from 01.10.2017. Re-employment pay/ remuneration fixed earlier

shall accordingly be revised as per this Office Memorandum.

(T.K. Pandey)


Page 304


FINANCE DEPARTMENT

*****

No. 11835 /F, Date: 31.03. 2018


To

All Departments/


All Collectors

Sub: Remuneration of personnel outsourced through service providers.

Ref: Finance Department Circular No.32986/F dated 07.07.2008, No. 40545/F dated

29.08.2009, No. 4090/F dated 01.02.2010, No. 33659/F dated 06.12.2014 & No.

5293/F, dated 04.03.2015, No. 34555/F, dated 22.12.2016 and No. 28090/F, dated.

22.9.2017.

The State Government had revised the monthly consolidated remuneration for

contractual employees as well as outsourced personnel through service providers other than

those governed by Odisha Group-C and Group-D posts (contractual appointment) Rules,

2013 and Odisha Group-B posts (Contractual Appointment) Rules, 2013 in this Department

letter No. 28090/F, dated. 22.09.2017. Para-2 of the said circular stipulates that the amount

mentioned in the table is inclusive of the ESI/EPF dues of the employers‟ share wherever

applicable. Further, para-4 of the said circular stipulates that the revised remuneration of the

outsourced personnel will be applicable after the expiry of their ongoing contracts.

2. Representations have been received with regard to the personnel outsourced through

service providers regarding difficulties arising from the aforesaid circular dated. 22.09.2017.

In consideration of their representations, Government is pleased to make the following

modifications to the Circular dated. 22.09.2017 mentioned above as follows-

i. The employers‟ contribution towards EPF and ESI for personnel outsourced

through service providers will be reimbursed over and above the amount of

consolidated remuneration as in the table at para-1 of the aforesaid circular subject

to satisfactory proof of such contribution.

ii. This revision will be effective from 1.09.2017 uniformly for all existing

outsourcing contracts as well as new contracts after 1.09.2017. The existing

contracts may be modified accordingly.

3. Para-2 and para-4 of this Department Circular No. 28090/F, dated. 22.09.2017 stand

modified to the above extent.



MATTERS RELATING

TO COMMERCIAL

TAXES

Page 307


FINANCE DEPARTMENT

***

Memo No. _________19943 ______ /F, D. 30.06.2017

FIN-CT1-TAX-0020-2017

To



Sub: Deduction of Tax at source from payment made to works contractors under the

Odisha Value Added Tax Act, 2004.

As per section 54 of Odisha Value Added Tax Act, 2004 and rules made thereunder, the

deducting authorities were authorized to deduct tax equal to four per centum of the amount in

respect of works contract while making payment to any works contractor if the value of works

contract exceeds rupees fifty thousand. In the mean while the provision of deduction of tax at

source from payment made to works contractors as provided under section 54 has been omitted

by the Odisha VAT (Amendment) Act, 2017.

2. Consequent upon enforcement of Odisha VAT (Amendment) Act, 2017 in the State with

effect from 1st July, 2017 there is no provision for deduction of tax at source in respect of

payment made to works contractor, the Finance Department Memo No. 31712/F dt. 01.07.2005

and all other instructions issued in this respect stands superseded with effect from 01.07.2017. It

is therefore requested that deduction of VAT at source from payment made to works contractors

shall not be made by the deducting authorities with effect from the date of commencement of the

Odisha VAT (Amendment) Act, 2017 i.e. 1st day of July, 2017.

3. All sub-ordinate offices under the control of respective Departments of Government may

accordingly be instructed for strict compliance of statutory provision of law failing which the

deducting authorities making deduction of VAT from payment to works contractors shall be held

personally liable to penal action.

4. Further, Odisha Goods and Services Tax Act, 2017 will come into force w.e.f. 1st July,

2017 except section 51 and 52. Thus, the provisions relating to tax deduction at source as

mentioned under section 51 of OGST Act, 2017 has been deferred.

Sd/-

Special Secretary to Government.

Page 308


FINANCE DEPARTMENT

***

Memo No. _________21985______ /F, D. 22.07.2017

FIN-CT1-TAX-0045-2017

To



Sub: Works Contracts and Tax Deduction at Source (TDS) under GST.

The Goods and Services Tax has come into force w.e.f 1st July, 2017. Central Taxes like

Central Excise Duty, Service Tax, Additional Duties of Excise, Additional Duties of Excise

(Textile and Textile products), Special Duties of Customs etc. and State taxes like VAT, entry

Tax, CST, Entertainment tax etc. are subsumed in GST. GST has two components; Central GST

(CGST) is collected by the Centre and State GST (SGST) is collected by the State. Integrated

GST is collected on inter-State supply of Goods and Services.

2. TDS is to be made on supply of both goods and services. Supply of service includes

works contract as works contract is a composite service under GST. GST Act stipulates that the

Government Departments or establishments or Local Authority or Government agencies are

required to deduct GST @ 1% under CGST Act and @1% under OGST Act from the payment

made or credited to the supplier of taxable goods or services or both. Provision of section-51 of

OGST Act is as follows:

“51. (1) Notwithstanding anything to the contrary contained in this Act, the Government

may mandate,-

(a) A department or establishment of the Central Government or State Government; or

(b) Local authority; or

(c) Government agencies; or

(d) Such persons or category of persons as may be notified by the Government on the

recommendations of Council,

(hereafter in this section referred to as the “deductor”), to deduct at the rate of one per

cent from the payment made or credited to the supplier (hereafter in this section

referred to as “the deductee”) of taxable goods or services or both, where the total

value of such supply, under a contract, exceeds two lakh and fifty thousand rupees;”

3. The person in charge of making payment (DDO) is required to be registered under OGST

Act or CGST Act. He is to apply in FORM GST REG-7 for registration through GSTN portal.

The DDO is required to have Tax Deduction and Collection Account Number (TAN), e-mail ID

and Mobile Number to apply for registration. He will be issued Certificate of Registration in

Page 309

FORM GST REG-6. The DDO may take assistance of Help Desk available in 45 commercial tax

offices of the State for the purpose of registration, filing of return etc. under GST.

4. The DDOs shall deposit the TDS with the Government within ten days after the end of the

month, in which such deduction is made. The deductor shall furnish a certificate in FORM

GSTR-7A to the deductee within five days after making deduction. Failure to furnish certificate

within five days attracts penalty of Rs. 100/- per day subject to maximum Rs. 5000/-. The

deductor shall furnish a return in FORM GSTR-7 within ten days in the succeeding month.

Failure to file return within the stipulated date attracts interest @ 18% on the amount of tax

deducted.

5. The TDS has been deferred by two months, but DDOs should be registered by 31st August

2017. The Departments are advised to instruct their DDOs to take registration by 31st August,

2017. The deductor may be instructed that if the invoice has been issued prior to 1st July, 2017

and payment is made after 1st July, 2017, no deduction under GST shall be made upto

31.08.2017.

6. Under GST, works contract is a composite service, taxable at 18% (CGST 9%+ SGST

9%). The works contractor will avail Input Tax Credit (ITC) on the inputs used for execution of

works contract. For example, in case of a building contract, he will pay tax at the rate of 18%, but

he will avail of tax paid on inputs such as cement (28%), sanitary fittings (28%), iron rod (18%),

on input services like architect’s charges (18%), etc. The works contractor may purchase

materials from inside or outside the state. Since taxes like Excise Duty, Service Tax, VAT and

Entry tax have been subsumed in GST, the contractor will pay only the GST on the inputs of both

goods and services, which do not contain any other tax element. The contractor is entitled to take

credit of taxes paid on inputs. The cost of material is likely to be less in post-GST regime.

Accordingly the Schedule Rate for goods used in works contract need to be revised.

7. All subordinate offices under the control of respective Departments of Government may

accordingly be instructed to ensure strict compliance of statutory provisions of OGST act, 2017.



Page 310


FINANCE DEPARTMENT

***

Memo No. _________25659 ______ /F, D. 01.09.2017

FIN-CT1-TAX-0045-2017

To



Sub: Deduction of Tax at Source (TDS) under GST.

Section 51 of the OGST Act, 2017 has not come into force. It was intimated that no

deduction under GST should be made up to 31.8.2017 vide F.D. Memo No.CT1-TAX-0045-

2017-21985/F dated 22.7.2017. Since notification of Section 51 of the OGST Act has been

further deferred, no deduction of tax under GST shall be made until further orders.

All sub-ordinate offices under the control of respective Departments of Government may

accordingly be instructed.

Sd/-


Page 311


FINANCE DEPARTMENT

*****

Memo No. _________36116______ /F, D. 07.12.2017

FIN-CT1-TAX-0045-2017

To



Sub: Guidelines regarding Works Contract under GST.

The Goods and Services Tax (GST) has come into force w.e.f. 1st July, 2017. Works

Contract is treated as composite supply of service under GST. The GST rate for composite supply

of Works Contract to the Government, local authority or Government authority is reduced from

18% to 12% (CGST 6% and SGST 6%) vide Finance Department notification No.24672 dated

22.8.2017 and 27987 dated 21.9.2017. Further, the GST rate for composite supply of Works

Contract involving predominantly earthwork (that is, constituting more than 75% of the value of

the Works Contract) provided to the Central Government, State Government, Union Territory,

local authority, a Governmental authority or a Government entity has been reduced to 5% (CGST

2.5% and SGST 2.5%) vide Finance Department notification No.29779 dated 13.10.2017.

However, different Departments have raised different issues regarding Works Contracts awarded

in pre-GST regime and GST regime. After careful consideration of the issues, the Government

have been pleased to issue the following clarifications :

1. Works Contracts executed before 01.07.2017 and payments made in pre-GST period

and GST period.

(i) In the pre-GST regime, taxes like Central Excise Duty, Entry Tax, OVAT and

Service Tax have been included in the estimated value of the Works Contract and

form a part of the bid price as well as of the contract price. Accordingly, the value

of the contract was inclusive of all taxes.

(ii) In case of Running bills, submitted before 1st July, 2017, the provision of VAT and

Service Tax were applicable.

(iii) The Running bills/Final bills submitted after 1st July, 2017 for the works executed

in the GST regime, the tax invoice is to be issued by the contractor showing CGST

and SGST as applicable separately within the contract value of the works.

(iv) In case, TDS amount has been deducted before 01.07.2017, but not yet deposited

in State Government exchequer under the Head of Account – 0040 through

challan, the same may be deposited immediately.

Page 312

2. Works Contract executed after 01.07.2017 but tender invited before 01.07.2017

(i) In case, the tender for works contract was invited before 01.07.2017, but

agreement to be executed after 30.06.2017, the tender may be awarded to the L-1

bidder with the stipulation that the quoted price is inclusive of GST as applicable

and appropriate GST will be shown separately in the invoice within the contract

price. If the L-1 bidder does not agree with the aforesaid arrangements, the tender

invited may be cancelled.

(ii) For work contract executed in the GST period, provisions of GST Acts are

applicable.

(iii) The TDS provisions under the GST Act (i.e. Section 51 of OGST Act/CGST Act)

have not yet come into effect. Therefore, no TDS deduction is to be made under

GST Acts against payments released or to be released to the executants after

01.07.2017 until further communication.

(iv) As per the GST Acts, the executant is bound to issue GST invoice for receiving

payment. Therefore, once the measurement of the work is completed

(running/final measurement) and the gross amount payable to the executant is

determined by the engineer-in-charge of the work, the executant shall issue GST

Invoice showing CGST and SGST separately within the contract price.

(v) The executant, on receipt of payment, has to discharge his tax liability under the

GST Acts accordingly.

3. Preparation of estimate for new works after 01.07.2017

(i) The estimate of the work is to be prepared on the basis of revised Schedule of Rate

– 2014 issued by Works Department vide their OM No.13827/W dated 16.09.2017

. In case, goods and services required for the execution of works contract are not

covered in the revised Schedule of Rate issued by Works Department, the

Administrative Department may prepare the same deducting Central Excise Duty,

Entry Tax, OVAT and Service Tax as applicable before 01.07.2017 in consultation

with Finance Department.

(ii) The GST as applicable will be added with the estimated cost of the work

separately.

In case of any further clarification in the matter, the Administrative Department may refer

the proposal to Finance Department.

Sd/-


MISCELLANEOUS

MATTERS

Page 315


FINANCE DEPARTMENT

***

NOTIFICATION

Bhubaneswar, the dated - 28.04.2017_

No.CCA-ESTT-0030/2013/ 14188__/F In exercise of the powers conferred by the

proviso to article 309 of the Constitution of India, the Governor of Odisha hereby makes the

following rules further to amend the Odisha Auditors Service ( Method of Recruitment and

Conditions of Service ) Rules, 1987 namely :-

1. (1) These rules may be called the Odisha Auditors Service (Method of Recruitment

and Conditions of Service) (Amendment) Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Odisha Auditors service (Method of Recruitment and conditions of service) Rules,

1987 (hereinafter referred to as the said rules), for „the words , “Orissa”, “Audit superintendents”

and “oriya” wherever they occur, the words, “Odisha”, “Assistant Audit Officer”, and “Odia”

shall, respectively, be substituted.

3. In the said rules, in rule 2, in sub rule (1),-

(a) after clause (a) the following clause shall be inserted, namely:-

“(a-1) “Ex-servicemen” means a person defined as such in clause (B) of

rule 2 of the Odisha ex-servicemen (Recruitment to state civil services and

posts) Rules, 1985,”

(b) after clause (b) the following clause shall be inserted, namely:-

“(b-1) “Person with Disability” means person who have been granted with

a disability certificate by the competent authority as per the provisions of

the Persons with Disabilities (Equal Opportunities, protection of right and

Full participation) Odisha Rules, 2003”.

(c) after clause (f) the following clauses shall be inserted, namely:-

“(f-1) “SEBC” means Socially and Educationally backward Classes of

citizens as defined in clause (a) of section 2 of the Odisha State

commission for backward classes Act, 1993”.

“(f-2) “Sportsmen” refer to persons who hold the identity card as

sportsmen issued by the Director of sports.”

4. In the said rules for rule - 5, the following rule shall be substituted, namely:-

“5. (1) 75% of vacancies in the grade of Auditors arising within a year shall be filled

up by direct recruitment of the candidates declared successful in the competitive

examination conducted by the Odisha Staff Selection Commission in the manner

provided in these rules and the scheme of examination, standard and syllabus shall be as

specified in the Schedule.

Page 316

(2) 25% of the vacancies in the grade of auditors shall be filled up by

promotion from among the Junior Assistants in the Heads of Department and Junior

Clerks in the District and sub-ordinate offices.

(3) No such Assistant or Clerk as mention in sub rule (2) shall be eligible for

consideration for promotion unless,-

(a) he has worked for at least 5 years as such in the cadre,

(b) he has possessed a Bachelor‟s degree in any discipline from a

recognized university,

(c) he has passed the prescribed Accounts Examination,

(d) he has acquired Post Graduate Diploma in Computer Application

from a recognized institute and

(e) he is below 54 years of age as on the 1st day of January of the year in

which the Selection Board meets.”

5. In the said rules, in rule-6,

(a) in clause (a), for the numericals “28” the numericals“32”shall be substituted..

(b) after clause (e), the following clause (f) shall be inserted, namely:-

“(f) A candidate must possess minimum qualification of PGDCA from any

recognized institute and must have adequate knowledge in computer

applications as specified in the schedule.”

6. In the said rules, for rule 8, the following rule shall be substituted, namely:-

“8. There shall be constituted a selection Board consisting of the following

members to consider the case of promotion to the post of Assistant Audit Officer:-

(a) Special secretary or in his absence the Chairman

Addl. Secretary to Govt.

Finance Department as nominated by the Secretary

to Govt., Finance Department

(b) A representative not below the rank of Member

Deputy Secretary to Govt.

Agriculture and Farmers Empowerment Department

(c) A representative not below the rank of Member

Deputy Secretary to Govt.,

Revenue and Disaster Management Department

(d) A representative not below the rank of Member


ST and SC Development Department

(e) An officer not below the rank of Member-Secretary


Finance Department

(in charge of Auditors establishment)

Page 317

7. In the said rules, clause-(a) of sub-rule (1) of rule 10 shall be omitted.

8. In the said rules, for rule 11, the following sub-rule shall be substituted, namely:-

“11. There shall be reservation of vacancies for the candidates”,-

(a) belonging to the Scheduled Castes and Scheduled Tribes, in accordance

with the provisions of the Odisha Reservation of vacancies in posts and

Services (for scheduled castes and scheduled tribes) Act, 1975 and the

rules made there under, and

(b) belonging to S.E.B.C, Women, Sports men, Ex-servicemen and person

with disability, in accordance with the rules or instructions, issued by the

state Govt. from time to time.”

9. In the said rules, in schedule-1, -

(a) for sub-para (1) of para 1, following sub-para shall be substituted, namely:-

“(i) A competitive examination for direct recruitment for the post of

Auditors shall be conducted by the Odisha Staff Selection Commission.”

(b) in para 2, in sub-para (a), in item (iv) the words “or SEBC” shall be inserted

after the words “Scheduled Tribe”.

(c) for para 3, the following para shall be substituted, namely:-

“3. The competitive examination will cover both written test and Skill test

in Computer. Only those candidates who have been shortlisted after the

written test shall be called for the skill test in Computer. Candidate has to

secure at least 50 marks in Skill Test to be eligible to be considered for the

Select List.

(i) Written examination shall be held in the following subjects

carrying full marks noted against each.

.Subjects Full

Marks

Duration

Mathematics 100 2 hours

English 100 2 hours

General Knowledge 100 2 hours

Essay & Letters

English (25)

Odia (25)

50

1 hour

Test of Reasoning 100 2 hours

Computer Application

(i) Theory ----------50 (1 hour)

(ii)Skill Test

(Practical) --------100 (2 hours)

150

1 hour +

2hours

practical

Total 600

Page 318

(ii) As far as possible objective question shall be set for the written test.

The questions for different tests shall be set by the Group „A‟

Officers who are not the members of Selection Board.

(iii) The standard and syllabus for the examination shall be as detailed

below.

Detailed Syllabus

(a) Mathematics

This section tests the quantitative and Mathematical skills of the Candidate. Question

will be asked mainly from the following category. Questions shall be of Secondary

school standard.

(i) Arithmetic

(ii) Algebra

(iii) Mensuration (2D & 3D)

(iv) Statistics and Probability

(b) English

Verb, Preposition, Adverb, Subject-verb agreement, Error Correction/Recognition,

Tenses, Sentence Rearrangement, Articles, Comprehension, Unseen Passages,

vocabulary.

(c) General Knowledge

Current Affairs (National & International), Major financial/ economical news, Budget

& Five year plans, who‟s who, sports, Books & Author, Awards & Honours, General

Science, Abbreviations, Important days, International & National Organisations,

History, Geography, Civics, Culture.

(d) Essay & Letters

(i) English -Essay on familiar topics, within 250 words and letter writing

(applications, official letters, business letters) within 150 words.

(ii) Odia- Essay on familiar topics, within 250 words and letter writing

(applications, official letters, business letters) within 150 words.

(e) Test of Reasoning/ Mental Ability:-

This section usually tries to test the reasoning abilities and mental aptitude of the

candidate. Questions will be asked mainly from the following categories.

A. VERBAL

(i) Number Series

(ii) Alphabet Series

(iii) Test of Direction sense

(iv) Coding-decoding

(v) Number Ranking

Page 319

(vi) Arithmetic Reasoning

(vii) Problem of Age Calculation

(viii) Analogy

(ix) Decision Making etc.

B. NON-VERBAL

(i) Non-verbal series

(ii) Mirror Images

(iii) Cubes & Dice

(iv) Grouping Identical Figures

(v) Embedded figures, etc.

(f) Computer Application

A. Theory

i) Computer fundamentals

ii) Windows (MS-Windows)

iii) MS-OFFICE

a) Word processing

b) Spread sheet

c) Presentation knowledge (MS- power point)

iv) Usage of internet services

B. Practical

Window operation system, MS word, MS Power Point, MS Excel,

MS Access.

10. Para 5 & 6 of schedule – 1 shall be deleted.


Sd/-


Page 320


FINANCE DEPARTMENT

*****

No. 15393 /F., Dt.10.05. 2017

FIN-FF-FFPS-0025-2016

RESOLUTION

Sub: Revision of rates of State Freedom Fighters’ Pension.

The enhancement of the existing rates of Freedom Fighters‟ pension was under

consideration of government for some time past. After careful consideration, Government have

been pleased to decide as follows;

i) The existing rate of State Token Freedom Fighters‟ Pension for the Freedom Fighters and

their eligible dependants who are in receipt of Swatantrata Sainik Samman Pension

from Central Revenue, shall be enhanced from Rs.4000/- to Rs.8000/- per month w.e.f.

1st day of April, 2017.

ii) The existing rate of Pension for the State Freedom Fighters and their eligible dependants

who are in receipt of only State freedom Fighter’s pension (Jailed ) under previous

Scheme of State Government i.e. prior to 2002 shall be enhanced from Rs.6000/- to

Rs.10,000/- per month w.e.f. 1st day of April, 2017.

iii) The existing rate of State Freedom Fighter’s pension (Non-Jailed) under the new

Scheme, 2002 and Goa Liberation Movement Scheme, 2004 shall be enhanced from

Rs.5000/- to Rs.9000/- per month w.e.f. 1st day of April, 2017.

ORDER- Ordered that this Resolution be Published in the ODISHA GAZETTE and copies

thereof be forwarded to all Departments of Govt./All Heads of Deptt./ All District

Collectors/All Treasuries/ All Special Treasuries/ All Sub-Treasuries/ All Regional

Bank Managers of all Nationalised Banks/ Principal Accountant General, Odisha,

Bhubanewar/ Deputy Accountant General, Puri/ Director of Treasuries and

Inspections, Odisha, Bhubaneswar/ Secretary to Governor/ P.S. to Chief Minister,

Odisha/ P.S to Minister, Finance, Odisha.

By Order of Governor

Sd/-


Page 321


FINANCE DEPARTMENT

***

No. 17673 /F., Dated: 5.6.2017

GPF- 01/17

OFFICE MEMORANDUM

Sub: Liberalisation of provisions for withdrawal from General Provident Fund

Provisions laid down under rule 29, 30 and Appendix F of the G P F (O) Rules, 1938

prescribe conditions for withdrawals by the subscribers. It is now felt necessary to liberalise the

provisions therein and simplify the procedures.

The provisions in the rules have been reviewed and it has been decided to permit

withdrawal from the fund by the subscribers for the following purposes.

1. (i) Education – This will include primary, secondary and higher education, covering

all streams and institutions.

(ii) Obligatory Expenses viz. betrothal, marriage, funerals, or other ceremonies of self

or family members and dependants,

(iii) Illness of self, family members or dependants.

(iv) Purchase of consumer durables.

It has been decided to permit withdrawal of up to twelve months pay or three-fourth of

the amount standing at credit, whichever is less. For illness, the withdrawal may be allowed up to

90% of the amount standing at credit of the subscriber. A subscriber may seek withdrawal after

completion of ten years of service.

2. (i) Housing including building or acquiring a suitable house or a ready built flat for

his residence.

(ii) Repayment of outstanding housing loan,

(iii) Purchase of house site for building a house,

(iv) Constructing a house on a site acquired,

(v) Reconstructing or making additions on a house already acquired,

(vi) Renovating, additions or alterations of ancestral house.

A subscriber may be allowed to withdraw up to ninety percent of the amount standing at

credit for the above purposes. A subscriber may seek such benefits after completion of 10 years

of Government service.

3. (i) Purchase of motor car/ motor cycle scooter etc. or repayment of loan already

taken for the purpose.

(ii) Extensive repairs/overhauling of motor car.

(iii) Making deposit to book a motor car/motor cycle/scooter, moped etc.

Page 322

A subscriber may be permitted to withdraw 3/4th

of the amount standing at credit or cost

of the vehicle, whichever is less for the above purpose. Withdrawal for the above purpose will be

permitted after completion of 10 years of service.

4. Withdrawal up to 90%of the balance without assigning any reason shall be allowed for

Government servants who shall retire on superannuation within two years.

5. In all cases of withdrawal from the fund by the subscriber, the declared Head of

Department is competent to sanction withdrawal. No documentary proof will be required to be

furnished by the subscriber. A simple declaration form by the subscriber explaining the reasons

for withdrawal would be sufficient.

6. As per the GPF (Orissa) Rules, 1938 no time limit has been prescribed for sanction and

payment of withdrawal amount. Therefore, it has been decided to prescribe a maximum time

limit of thirty days for sanction and payment of withdrawal from the Fund. In case of

emergencies like illness etc., the time limit maybe restricted to ten days.

Necessary amendment to the GPF (Orissa) Rules, 1938, giving effect to the above

provisions will be issued in due course.

(Tuhin Kanta Pnadey)


Page 323


FINANCE DEPARTMENT

*****

No. 19409 /F, Dt. 24.06.2017

FIN-CODE-RULE-0005-2015

OFFICE MEMEORANDUM

Sub: Delegation of powers to Collectors for hiring of vehicles in new Tahasils and existing

Tahasils/blocks

In finance Department O.M. No. 27037/F dated 8.10.2015, Administrative Departments

have been delegated the powers of hiring of private vehicles for official use in substitution of

existing Government vehicles after completion of the process of condemnation and auction of

the old vehicles and deposit of sale proceeds in the Treasury.

2. A proposal has been moved by Revenue Department on re-delation of powers of

Administrative Departments to District Collectors to accord permission for use of hired vehicles

by the newly created Tahasils for administrative convenience. After careful consideration,

government have been pleased to modify the FDOM referred above to the extent that Collector

of the districts are authorized to exercise power under the Delegation of financial Powers Rules,

1978 for the following :

i) Sanction of a hired vehicle to the newly created Tahasil offices within the

parameters prescribed by Finance Department for field level offices in FDOM

No. 27037/ dt 8.10.2015;

ii) Sanction of a hired vehicle to existing Tahasils/ Block Development Officers as

replacement for the existing vehicle, which has been condemned, auctioned and

sale proceed has been deposited in the Treasury.

3. This Office memorandum shall come into force with immediate effect, and the previous

OM No. 27037/F dated 8.10.2015 issued in this respect stands modified to the above extent.




Page 324


FINANCE DEPARTMENT

***

No. 24658_ ___ /F, Dt. 22.08.2017

FIN-GIS-22/2017

RESOLUTION

Sub: Implementation of Group Insurance Scheme for employees appointed as per Odisha

Group-‘B’ posts (Contractual Appointment) Rules, 2013.

1. Group Insurance Scheme was introduced for Government employees w.e.f. 01.03.1974

vide Finance Department Resolution No.2594/F., dt.25.01.1974. Initially, it was an

optional scheme but made compulsory for all Government employees vide Finance

Department Resolution No.19043/F., dt.15.04.1976, with a view to provide some

financial benefit to the family for the un-timely death of a Government employee while

in service.

2. The benefit of the scheme introduced as a social security measure to Government

employees was further extended to the employees of the Aided Non-Government

Educational Institutions, Four Universities, Board of Secondary Education, Odisha,

Cuttack and to the Council of Higher Secondary Education, Odisha, Bhubaneswar vide

Finance Department Office Memorandum No.27088/F., dt.31.05.1978.

3. The benefit of the scheme was further extended to the employees of Urban Local Bodies

(Municipal Council and Municipal Corporations/ Municipalities/NACs etc.) w.e.f.

01.04.1981 and to the Teachers of Zilla Parishad appointed under regular establishment

w.e.f. 29.08.2011 vide Finance Department Resolution No.28370/F.,dt.05.06.1981 and

Office Memorandum No.37780/F., dt.29.08.2011 respectively.

4. After introduction of the Odisha Group-„C‟ & Group-„D‟ posts (Contractual

Appointment) Rules, 2013 issued vide G.A. Department Notification No. 32010, dt.

12.11.2013 the benefits of the scheme has been further extended to the contractual

employees appointed under the rules referred to above vide Finance Department

Resolution No. 30669/F., dt. 01.12.2015.

5. In the meantime “The Odisha Group-„B‟ posts (Contractual Appointment) Rules, 2013

has come into force vide G.A Department Notification No.1147, dt. 17.01.2014 and

many employees are being appointed under the Odisha Group-„B‟ posts (Contractual

Appointment) Rules, 2013 from time to time. A doubt has been raised whether

contractual employees appointed under the Odisha Group-„B‟ post (Contractual

Appointment) Rules,2013 will be eligible for availing benefits of Group Insurance

Scheme promulgated by the Government of Odisha or not.

6. The conditions of service of contractual employees appointed under Rule (5) are

prescribed in Rule (9-15) of the Odisha Group-„B‟ post (Contractual Appointment)

Rules, 2013. As per the rule, they shall be enrolled under the New Pension Scheme

Page 325

contained in the OCS (P) Rules, 1992, to avail leave under the provisions of the Odisha

Leave Rules, 1966 at par with regular employees of Government of Odisha and they

shall abide by the Odisha Civil Services Conduct Rules, 1959 and subject to the Odisha

Civil Services (Classification, Control and Appeal) Rules, 1962. For all purposes they are

regular employees recruited under the provision of the relevant recruitment rules or

executive instructions in force but on contractual payment for a period of six years

subject to coming over to the regular time scale of pay on satisfactory completion of six

years of contractual service. (Rule-16)

7. Keeping in view of the facts mentioned in Para. 6 above, Government after careful

consideration has decided that the benefit of the Group Insurance Scheme introduced by

Government will be applicable to such appointments made under Rules(5) of the Odisha

Group-„B‟ posts (Contractual Appointment) Rules, 2013.

8. The simplification of procedure made under Group Insurance Scheme for Government

Employees as outlined in Finance Department Resolution No. 19307/F., dt. 26.04.2011

towards sanction and deposits/payments/sanction of assured sum and payment towards

obsequies etc. will be made applicable for such employees appointed under Rules (5) of

the Odisha Group-„B‟ posts (Contractual Appointment) Rules, 2013.

This Resolution will take effect from the date of issue.

Order: Ordered that the Resolution be published in the next issue of the Odisha Gazette and

copies forwarded to all Departments of Government, All Heads of Departments / All

District Offices / Accountant General (A&E), Odisha, Bhubaneswar / Accountant

General (G&SSA), Odisha, Bhubaneswar / Principal Accountant General (E&RSA),

Odisha, Bhubaneswar / Dy. Accountant General, Odisha, Puri.




Page 326


FINANCE DEPARTMENT

*****

No. 29040 /F, Dated- 07.10.2017

FIN-OFS2-CADRE-0019-2017

RESOLUTION

Sub: Restructuring of the Cadre of Odisha Finance Service (OFS)

The restructuring of the Odisha Finance Service (OFS) cadre was under consideration of

the Government on account of additional responsibilities consequent upon introduction of Goods

and Services Tax (GST), requirement of enhanced supervision by Financial Advisors in major

spending Departments and Heads of Departments, increase in the ambit of IFMS & NPS,

requirement of additional posts for agencies, new institutions & Universities and to address the

issue of stagnation in promotion in order to boost the productivity and the motivation level of the

cadre. The Cabinet in their 47th

Meeting held on 21.09.2017 have decided to restructure the cadre

strength of the Odisha Finance Service.

2. Accordingly, the cadre strength of the Odisha Finance Service with broad break up of

duty post and Leave/ Training/ Deputation Reserve (LTDR) will be as follows. The detailed

cadre schedule is at Annexure.

Sl.

No.

Name of the

post

Existing

Strength (Duty

post + LTDR)

Revised Strength

(Duty post +

LTDR)

Addition / Reduction

(Duty post + LTDR)

1 OFS(SSG) 8 (8+0) 16 (15+1) Addition of 8 (7+1)

2 OFS(SAG) 44(37+7) 67(56+11) Addition of 23 (19+4)

3 OFS(SG) 81(63+18) 109 (89+20) Addition of 28 (26+2)

4 OFS-I(SB) 168(122+46) 182(134+48) Addition of 14 (12+2)

5 OFS-I(JB) 426(406+20) 426(406+20) No Change

Total 727 (636+91) 800 (700+100) Addition of 73 (64+9)

3. The principle of interchangeability of posting in the grades of OFS-I (JB) & OFS-I (SB),

OFS-I (SB) & OFS (SG), OFS (SG) & OFS (SAG), OFS (SAG) & OFS (SSG), subject to

maintaining the seniority of reporting officer and other senior officer in the PAR chain would be

followed while posting the officers in various capacities. It will provide flexibility to the

Government, in posting of experienced persons in key positions in the field as well as various

levels of Government as per needs and requirements.

Page 327

4. This will come into force with immediate effect.

Order: Ordered that this Resolution be published in the extraordinary issue of the Odisha

Gazette and copies thereof be forwarded to all Departments of Government / all

Heads of Departments / Accountant General (Audit), Odisha/ Accountant General

(A&E), Odisha / Deputy Accountant General, Odisha, Puri/ Secretary, Odisha

Public Service Commission / Secretary to Governor, Odisha.


(T.K. Pandey)


Page 328

Restructured cadre structure of Odisha Finance Service (OFS)

1. Odisha Finance Service (SS) Grade

Sl.

No Nomenclature of the Post

No of

posts

1 Special Commissioner, O/o Commissioner of Commercial Taxes, Odisha,

Cuttack 5

2 Technical Member, GST Tribunal 1

3 Accounts Member, Odisha Sales Tax Tribunal, Cuttack 3

4 Special Secretary to Government, Finance Department 1

5 Director of Treasuries & Inspection, Odisha, Bhubaneswar 1

6 Director, Madhusudan Das Regional Academy of Financial Management

(MDRAFM), Bhubaneswar 1

7 Director, Local Fund Audit, Odisha, Bhubaneswar 1

8 Controller of Accounts, Odisha, Bhubaneswar 1

9 Financial Advisor-cum-Special Secretary to Government, Water Resources

Department 1

Total Duty post 15

Leave/ Training/ Deputation Reserve 1

Total OFS (SSG) 16

ANNEXURE

Page 329

2. Odisha Finance Service (SAG) Grade

Sl.


No of

posts

1 Additional Secretary to Government, Finance Department 3

2 Additional Commissioner, O/o Commissioner of Commercial Taxes, Odisha,

Cuttack 6

3 Additional Commissioner (Appeal) Central Zone, Cuttack 2

4 Additional Commissioner (Appeal) South Zone ,Berhampur 1

5 Additional Commissioner (Appeal) North Zone , Sambalpur 1

6 Additional Commissioner (Appeal), Bhubaneswar 1

7 Additional Commissioner (Appeal), Balasore 1

8 Additional Commissioner (Appeal), Rourkela 1

9 Additional Commissioner (Vigilance) 1

10 Member (Finance), Odisha Arbitration Tribunal, Bhubaneswar 1

11 Additional Commissioner of Commercial Taxes, Angul Range 1

12 Additional Commissioner of Commercial Taxes, Balasore Range 1

13 Additional Commissioner of Commercial Taxes, Bhubaneswar Range 1

14 Additional Commissioner of Commercial Taxes, Cuttack-I Range 1

15 Additional Commissioner of Commercial Taxes, Cuttack-II Range 1

16 Additional Commissioner of Commercial Taxes, Ganjam Range 1

17 Additional Commissioner of Commercial Taxes, Jajpur Range 1

18 Additional Commissioner of Commercial Taxes, Bolangir Range 1

19 Additional Commissioner of Commercial Taxes, Koraput Range 1

20 Additional Commissioner of Commercial Taxes, Sambalpur Range 1

21 Additional Commissioner of Commercial Taxes, Sundargarh Range 1

22 Additional Commissioner of Commercial Taxes, Puri Range 1

23 Financial Advisor-cum-Additional Secretary to Government, Water Resources

Department 1

24 Financial Advisor-cum-Additional Secretary, Revenue & Disaster Management

Department 1

25 Financial Advisor-cum-Additional Secretary to Government, Works Department 1

26 Financial Advisor-cum-Additional Secretary to Government, Higher Education

Department 1

27 Financial Advisor-cum-Additional Secretary to Government, Panchyati Raj &

Drinking Water Department 1

28 Financial Advisor-cum-Additional Secretary to Government, ST & SC

Development, Minorities & Backward Classes Welfare Department 1

29 Financial Advisor-cum-Additional Secretary to Government, Women & Child

Development and Mission Shakti Department 1

30 Financial Advisor-cum-Additional Secretary to Government, Forest &

Environment Department 1

Page 330

Sl.


No of

posts

31 Financial Advisor-cum-Additional Secretary to Government, Steel & Mines

Department 1

32 Financial Advisor-cum-Additional Secretary to Government, Planning &

Convergence Department 1

33 Financial Advisor-cum-Additional Secretary to Government, Fisheries & Animal

Resources Development Department 1

34 Financial Advisor-cum-Additional Secretary to Government, General

Administration & Public Grievance Department 1

35 Financial Advisor-cum-Additional Secretary to Government, Commerce &

Transport Department 1

36 Financial Advisor-cum-Additional Secretary to Government, Social Security &

Empowerment of Persons with Disability Department 1

37 Financial Advisor-cum-Additional Secretary to Government, Rural Development

Department 1

38 Financial Advisor-cum - Additional Secretary to Government, Housing & Urban

Development Department 1

39 Financial Advisor-cum-Additional Secretary to Government, Home Department 1

40 Financial Advisor-cum-Additional Secretary to Government, School & Mass

Education Department 1

41 Financial Advisor-cum-Additional Secretary to Government, Panchyati Raj &

Drinking Water Department 1

42 Financial Advisor-cum-Additional Secretary to Government, Agriculture &

Farmers‟ Empowerment Department 1

43 Financial Advisor-cum-Additional Secretary to Government, Health & Family

Welfare Department 1

44 Additional Controller of Accounts, O/o Controller of Accounts, Odisha,

Bhubaneswar 1

45 Additional Director, Madhusudan Das Regional Academy of Financial

Management (MDRAFM), Bhubaneswar 1

46 Additional Director, Local Fund Audit, Odisha, Bhubaneswar 1

47 Additional Director, Integrated Financial Management System (IFMS), O/o

Director of Treasuries & Inspection, Odisha, Bhubaneswar 1

48 Additional Director, National Pension System (NPS), O/o Director of Treasuries

& Inspection, Odisha, Bhubaneswar 1

Total Duty post 56


Total OFS (SAG) 67

Page 331

3. Odisha Finance Service (Supertime Scale) Grade

Sl.


No of

posts

1 Joint Secretary to Government, Finance Department 5

2 Joint Secretary to Government, Convergence Cell, Planning & Convergence

Department 2

3 Joint Commissioner of Commercial Taxes, O/o Commissioner of Commercial

Taxes, Odisha, Cuttack 10

4 Joint Commissioner of Commercial Taxes, (Appeal) Cuttack-I Range 1

5 Joint Commissioner of Commercial Taxes, (Appeal) Cuttack-II Range 1

6 Joint Commissioner of Commercial Taxes, (Appeal) Ganjam Range 1

7 Joint Commissioner of Commercial Taxes, (Appeal) Jajpur Range 1

8 Joint Commissioner of Commercial Taxes, (Appeal) Sambalpur Range 1

9 Joint Commissioner of Commercial Taxes, (Appeal) Sundergarh Range 1

10 Joint Commissioner of Commercial Taxes (Appeal) Bhubaneswar Range 1

11 Joint Commissioner of Commercial Taxes (Appeal) Balasore Range 1

12 Joint Commissioner of Commercial Taxes, (Appeal), Bolangir Range 1

13 Joint Commissioner of Commercial Taxes, (Appeal), Koraput Range 1

14 Joint Commissioner of Commercial Taxes, (Appeal), Angul Range 1

15 Joint Commissioner of Commercial Taxes, (Appeal), Puri Range 1

16 Joint Commissioner ( Enforcement Range), Bhubaneswar 1

17 Joint Commissioner ( Enforcement Range), Cuttack 1

18 Joint Commissioner ( Enforcement Range), Balasore 1

19 Joint Commissioner ( Enforcement Range), Kalahandi 1

20 Joint Commissioner ( Enforcement Range), Sambalpur 1

21 Joint Commissioner ( Enforcement Range), Berhampur 1

22 Joint Commissioner of Commercial Taxes (Range), Puri 1

23 Joint Commissioner of Commercial Taxes (Range), Koraput 1

24 Joint Commissioner of Commercial Taxes (Range), Balasore 1

25 Joint Commissioner of Commercial Taxes (Range), Bhubaneswar 1

26 Joint Commissioner of Commercial Taxes, (Range) Cuttack-I 1

27 Joint Commissioner of Commercial Taxes, (Range) Cuttack-II 1

28 Joint Commissioner of Commercial Taxes, (Range) Ganjam 1

29 Joint Commissioner of Commercial Taxes, (Range) Jajpur 1

30 Joint Commissioner of Commercial Taxes, (Range) Sambalpur 1

31 Joint Commissioner of Commercial Taxes, (Range) Sundergarh 1

32 Joint Commissioner of Commercial Taxes (Range), Bolangir 1

33 Joint Commissioner of Commercial Taxes (Range), Angul 1

34 Joint Director of Treasuries & Inspection, Odisha, Bhubaneswar 5

35 Cyber Treasury Officer-cum-Joint Director of Treasuries & Inspection, O/o

Director of Treasuries & Inspection, Odisha, Bhubaneswar 1

Page 332

Sl.


No of

posts

36 Joint Director, O/o Director, Local Fund Audit, Odisha, Bhubaneswar 1

37 Joint Director, Madhusudan Das Regional Academy of Financial Management

(MDRAFM), Bhubaneswar 1

38 Financial Advisor-cum-Joint Secretary to Government Energy Department 1

39 Financial Advisor-cum-Joint Secretary to Government Industries Department 1

40 Financial Advisor-cum-Joint Secretary to Government, Food Supplies &

Consumer Welfare Department 1

41

Financial Advisor-cum- Joint Secretary to Government, O/o Special Relief

Commissioner, under Revenue & Disaster Management Department, Rajiv

Bhawan, Bhubaneswar

1

42 Joint Secretary to Government, Health & Family Welfare Department 1

43 Senior Manager (Finance), State Procurement Cell under Works Department 1

44 Chief Accounts Officer, O/o the Principal Chief Conservator of Forest, Odisha 1

45 Joint Director (Accounts), Gopabandhu Academy of Administration,

Bhubaneswar 1

46 Financial Advisor, O/o D.G. & I.G. of Police, Odisha, Cuttack 1

47 Chief Accounts Officer, High Court of Orissa, Cuttack 1

48 Financial Advisor and Chief Accounts Officer, Lower Suktel Irrigation Project,

Bolangir 1

49 Financial Advisor and Chief Accounts Officer, Rengali Right Canal System,

Dhenkanal 1

50 Financial Advisor and Chief Accounts Officer, Anandapur Barrage Project,

Salapada, Anandapur 1

51 Financial Advisor and Chief Accounts Officer, Kanupur Irrigation Project,

Keonjhar 1

52 Financial Advisor and Chief Accounts Officer, Directorate of Agriculture &

Food Production, Bhubaneswar 1

53 Financial Advisor and Chief Accounts Officer, Directorate of Health Services,

Bhubaneswar 1

54 Financial Advisor and Chief Accounts Officer, Office of the Engineer-in-Chief,

Water Resources, Bhubaneswar 1

55 Financial Advisor and Chief Accounts Officer, DPI (Elementary and Adult

Education) Odisha, Bhubaneswar 1

56 Financial Advisor and Chief Accounts Officer, Rengali Irrigation Project,

Sukinda, Jajpur 1

57 Financial Advisor and Chief Accounts Officer, Lower Indra Irrigation Project,

Nuapada 1

58 Treasury Officer, District Treasury, Cuttack 1

59 Treasury Officer, District Treasury, Puri 1

Page 333

Sl.


No of

posts

60 Treasury Officer, District Treasury, Koraput 1

61 Treasury Officer, District Treasury, Khurdha, Bhubaneswar 1

62 Treasury Officer, District Treasury, Ganjam, Chhatrapur 1

63 Treasury Officer, District Treasury, Balasore 1

64 Treasury Officer, District Treasury, Dhenkanal 1

65 Treasury Officer, District Treasury, Mayurbhanj, Baripada 1

66 Treasury Officer, District Treasury, Sundergarh 1

67 Treasury Officer, District Treasury, Keonjhar 1

68 Treasury Officer, District Treasury, Sambalpur 1

69 Treasury Officer, District Treasury, Bolangir 1

70 Treasury Officer, District Treasury, Kalahandi, Bhawanipatna 1

71 Treasury Officer, District Treasury, Phulbani 1

Total Duty post 89


Total OFS (SG) 109

Page 334

4. Odisha Finance Service-I (Senior Branch)

Sl.


No of

posts

1 Deputy Secretary to Government, Finance Department 5

2 Deputy Commissioner of Commercial Taxes, O/o Commissioner of Commercial

Taxes, Odisha, Cuttack 3

3 Deputy Commissioner Vigilance, Bhubaneswar 1

4 Deputy Commissioner Vigilance, Cuttack 1

5 Deputy Commissioner Vigilance, Berhampur 1

6 Deputy Commissioner Vigilance, Balasore 1

7 Deputy Commissioner Vigilance, Koraput 1

8 Deputy Commissioner Vigilance, Sambalpur 1

9 Deputy Commissioner of Commercial Taxes, Cuttack-I East Circle, Cuttack 1

10 Deputy Commissioner of Commercial Taxes, Cuttack-I Central Circle, Cuttack 1

11 Deputy Commissioner of Commercial Taxes, Cuttack-I City Circle, Cuttack 1

12 Deputy Commissioner of Commercial Taxes, Cuttack-I West Circle, Cuttack 1

13 Deputy Commissioner of Commercial Taxes, Cuttack-II Circle, Cuttack 1

14 Deputy Commissioner of Commercial Taxes, Bhubaneswar-I Circle,

Bhubaneswar 1

15 Deputy Commissioner of Commercial Taxes, Bhubaneswar-II Circle,

Bhubaneswar 1

16 Deputy Commissioner of Commercial Taxes, Bhubaneswar-III Circle,

Bhubaneswar 1

17 Deputy Commissioner of Commercial Taxes, Bhubaneswar-IV Circle,

Bhubaneswar 1

18 Deputy Commissioner of Commercial Taxes, Rourkela-I Circle, Rourkela 1

19 Deputy Commissioner of Commercial Taxes, Rourkela-II Circle, Rourkela 1

20 Deputy Commissioner of Commercial Taxes, Jharsuguda Circle 1

21 Deputy Commissioner of Commercial Taxes, Barbil Circle 1

22 Deputy Commissioner of Commercial Taxes, Angul Circle 1

23 Deputy Commissioner of Commercial Taxes, Jajpur Circle, Jajpur Road 1

24 Deputy Commissioner of Commercial Taxes, Sambalpur-I Circle 1

25 Deputy Commissioner of Commercial Taxes, Sambalpur-II Circle 1

26 Deputy Commissioner of Commercial Taxes, Balasore Circle 1

27 Deputy Commissioner of Commercial Taxes, Bhadrak Circle 1

28 Deputy Commissioner of Commercial Taxes, Mayurbhanj Circle, Baripada 1

29 Deputy Commissioner of Commercial Taxes, Puri Circle 1

30 Deputy Commissioner of Commercial Taxes, Jatni Circle 1

31 Deputy Commissioner of Commercial Taxes, Bargarh Circle 1

32 Deputy Commissioner of Commercial Taxes, Dhenkanal Circle 1

33 Deputy Commissioner of Commercial Taxes, Ganjam-I Circle, Berhampur 1

Page 335

Sl.


No of

posts

34 Deputy Commissioner of Commercial Taxes, Ganjam-II Circle, Berhampur 1

35 Deputy Commissioner of Commercial Taxes, Koraput Circle, Jeypore 1

36 Deputy Commissioner of Commercial Taxes, Rayagada Circle 1

37 Deputy Commissioner of Commercial Taxes, Bolangir Circle 1

38 Deputy Commissioner of Commercial Taxes, Kalahandi Circle, Bhawanipatna 1

39 Deputy Commissioner of Commercial Taxes, Jagatsinghpur Circle, Paradeep 1

40 Deputy Commissioner of Commercial Taxes, Keonjhar Circle, Keonjhar 1

41 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Paradeep 1

42 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Baripada 1

43 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Rayagada 1

44 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bargarh 1

45 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Nuapada 1

46 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jatni 1

47 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Cuttack-II 1

48 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Angul 1

49 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Balasore 1

50 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Barbil 1

51 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jajpur Road 1

52 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Berhampur 1

53 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Puri 1

54 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bhubaneswar 1

55 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Cuttack-I 1

56 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Sambalpur 1

57 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Rourkela 1

58 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jharsuguda 1

59 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bhawanipatna 1

60 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Jeypore 1

61 Deputy Commissioner of Commercial Taxes, Enforcement Unit, Bolangir 1

62 Officer on Special Duty to Additional Commissioner of Commercial Taxes

(Appeal), Cuttack 1


(Appeal), Cuttack 1


(Appeal), Bhubaneswar 1


(Appeal), Balasore 1


(Appeal), Sambalpur 1

67 Officer on Special Duty to Additional Commissioner of Commercial Taxes 1

Page 336

Sl.


No of

posts

(Appeal), Rourkela


(Appeal), Berhampur 1

69 Deputy Director of Treasuries & Inspection, O/o Director of Treasuries &

Inspection, Odisha, Bhubaneswar 5

70 Treasury Officer, Special Treasury, Cuttack 1

71 Treasury Officer, Special Treasury, Jeypore 1

72 Treasury Officer, Special Treasury No.I, Bhubaneswr 1

73 Treasury Officer, Special Treasury No.II, Odisha Legislative Assembly

Campus, Bhubaneswr 1

74 Treasury Officer, Special Treasury, Khurda 1

75 Treasury Officer, Special Treasury, Berhampur 1

76 Treasury Officer, Special Treasury, Panposh, Rourkela 1

77 Treasury Officer, Special Treasury, Jajpur Road 1

78 Treasury Officer, District Treasury, Bargarh 1

79 Treasury Officer, District Treasury ,Angul 1

80 Treasury Officer, District Treasury, Bhadrak 1

81 Treasury Officer, District Treasury ,Gajapati, Parlakhemundi 1

82 Treasury Officer, District Treasury, Malkangiri 1

83 Treasury Officer, District Treasury ,Nawarangpur 1

84 Treasury Officer, District Treasury, Rayagada 1

85 Treasury Officer, District Treasury ,Jagatsinghpur 1

86 Treasury Officer, District Treasury ,Jajpur, Jajpur Town 1

87 Treasury Officer, District Treasury, Kendrapara 1

88 Treasury Officer, District Treasury, Nayagarh 1

89 Treasury Officer, District Treasury, Nuapada 1

90 Treasury Officer, District Treasury ,Sonepur 1

91 Treasury Officer, District Treasury, Jharsuguda 1

92 Treasury Officer, District Treasury ,Deogarh 1

93 Treasury Officer, District Treasury ,Boudh 1

94 Deputy Director (Senior), Madhusudan Das Regional Academy of Financial


95 Deputy Controller of Accounts (Pension) O/o Controller of Accounts, Odisha,

Bhubaneswar 1

96 Deputy Director (Local Fund Audit) O/o Director Of Local Fund Audit ,Odisha,

Bhubaneswar 3

97 District Audit Officer, (Local Fund Audit), Cuttack 1

98 District Audit Officer, (Local Fund Audit), Sambalpur 1

99 District Audit Officer, (Local Fund Audit), Ganjam 1

Page 337

Sl.


No of

posts

100 District Audit Officer, (Local Fund Audit), Mayurbhanj 1

101 District Audit Officer, (Local Fund Audit), Sundergarh 1

102 District Audit Officer, (Local Fund Audit), Puri 1

103 District Audit Officer, (Local Fund Audit), Khurda 1

104 District Audit Officer, (Local Fund Audit), Bhubaneswar 1

105 Deputy Secretary to Government, Water Resources Department 1

106 Financial Advisor-cum-Deputy Secretary (Project) Panchayati Raj & Drinking

Water Department 1

107 Financial Advisor-cum-Deputy Secretary, Agriculture & Farmers‟

Empowerment Department 2

108 Financial Advisor-cum-Deputy Secretary to Government, Tourism Department 1

109

Financial Advisor-cum-Deputy Secretary to Government, Directorate of

Mission Shakti under Women & Child Development and Mission Shakti

Department

1

110 Financial Advisor-cum-Deputy Secretary to Government, Handloom, Textiles

and Handicrafts Department 1

111 Financial Advisor-cum- Deputy Secretary to Government, Co-operation

Department 1

112 Financial Advisor and Chief Accounts Officer, Upper Indravati Irrigation

Project, Mukhiguda, Kalahandi 1

113 Financial Advisor and Chief Accounts Officer, Subarnarekha Irrigation Project,

Laxmiposi, Baripada 1

114 Chief Accounts Officer, Directorate of Industries, Cuttack 1

115 Financial Advisor, PI Unit, Works Department 1

116 Financial Advisor, O/o Engineer-in-Chief (Civil), Bhubaneswar 1

117 Additional Director (Accounts), Revenue Officer's Training Institute (ROTI),

Gothapatna, Bhubaneswar 1

118 Accounts Officer, Pandit Raghunath Murmu Medical College and Hospital,

Baripada, Mayurbhanj 1

119 Accounts Officer, Saheed Laxman Nayak Medical College and Hospital,

Koraput 1

Total Duty post 134


Total OFS-I (SB) 182

Page 338

5. Odisha Finance Service -I (Junior Branch)

Sl.

No. Nomenclature of the Post

No of

posts

1 Under Secretary to Government, Finance Department 6

2 Under Secretary to Government, Fiscal Research Unit, Finance Department 3

3 Assistant Director of Treasury & Inspection (Training & Computerisation) O/o

the Director of Treasuries & Inspection, Odisha, Bhubaneswar 5

4 Assistant Director of Treasury & Inspection, O/o the Director of Treasuries &


5 Additional Treasury Officer, District Treasury Angul 1

6 Additional Treasury Officer, District Treasury Balasore 1

7 Additional Treasury Officer, District Treasury Bhadrak 1

8 Additional Treasury Officer, District Treasury Boudh 1

9 Additional Treasury Officer, District Treasury Bolangir 1

10 Additional Treasury Officer, District Treasury Bargarh 1

11 Additional Treasury Officer, District Treasury Cuttack 3

12 Additional Treasury Officer, District Treasury Deogarh 1

13 Additional Treasury Officer, District Treasury Dhenkanal 1

14 Additional Treasury Officer, District Treasury Ganjam, Chhatrapur 1

15 Additional Treasury Officer, District Treasury Gajapati 1

16 Additional Treasury Officer, District Treasury Jajpur 1

17 Additional Treasury Officer, District Treasury Jagatsinghpur 1

18 Additional Treasury Officer, District Treasury Jharsuguda 1

19 Additional Treasury Officer, District Treasury Kendrapada 1

20 Additional Treasury Officer, District Treasury, Khurda, Bhubaneswar 3

21 Additional Treasury Officer, District Treasury Kalahandi 1

22 Additional Treasury Officer, District Treasury Koraput 1

23 Additional Treasury Officer, District Treasury Keonjhar 1

24 Additional Treasury Officer, District Treasury Malkangiri 1

25 Additional Treasury Officer, District Treasury Mayurbhanja 1

26 Additional Treasury Officer, District Treasury Nayagarh 1

27 Additional Treasury Officer, District Treasury Nuapada 1

28 Additional Treasury Officer, District Treasury Nawarangpur 1

29 Additional Treasury Officer, District Treasury Puri 1

30 Additional Treasury Officer, District Treasury Phulbani 1

31 Additional Treasury Officer, District Treasury Rayagada 1

32 Additional Treasury Officer, District Treasury Sambalpur 1

33 Additional Treasury Officer, District Treasury Sundergarh 1

34 Additional Treasury Officer, District Treasury Sonepur 1

35 Additional Treasury Officer, Special Treasury Cuttack 2

36 Additional Treasury Officer, Special Treasury Berhampur 2

Page 339

Sl.


No of

posts

37 Additional Treasury Officer, Special Treasury Jajpur 1

38 Additional Treasury Officer, Special Treasury, Khurda 1

39 Additional Treasury Officer, Special Treasury No-I, Bhubaneswar 2

40 Additional Treasury Officer, Special Treasury No-II, Odisha Legislative

Assembly Campus, Bhubaneswar 1

41 Additional Treasury Officer, Special Treasury, Jeypore 1

42 Additional Treasury Officer, Special Treasury, Panposh 1

43 Additional Treasury Officer, Cyber Treasury, O/o the Director of Treasuries &


44 Assistant Controller of Accounts (Senior), Controller of Accounts,

Bhubaneswar 8

45 Deputy Director (Junior) Madhusudan Das Regional Academy of Financial


46 Assistant Director of Audit, Directorate of Local Fund Audit, Bhubaneswar 4

47 District Audit Officer, Local Fund Audit, Kalahandi 1

48 District Audit Officer, Local Fund Audit, Balasore 1

49 District Audit Officer, Local Fund Audit, Dhenkanal 1

50 District Audit Officer, Local Fund Audit, Bolangir 1

51 District Audit Officer, Local Fund Audit, Keonjhar 1

52 District Audit Officer, Local Fund Audit, Jajpur 1

53 District Audit Officer, Local Fund Audit, Bhadrak 1

54 District Audit Officer, Local Fund Audit, Bargarh 1

55 District Audit Officer, Local Fund Audit, Rayagada 1

56 District Audit Officer, Local Fund Audit, Angul 1

57 District Audit Officer, Local Fund Audit, Koraput 1

58 District Audit Officer, Local Fund Audit, Jagatsinghpur 1

59 District Audit Officer, Local Fund Audit, Nuapada 1

60 District Audit Officer, Local Fund Audit, Boudh 1

61 District Audit Officer, Local Fund Audit, Jharsuguda 1

62 District Audit Officer, Local Fund Audit, Nowrangpur 1

63 District Audit Officer, Local Fund Audit, Gajapati (Parlakhemundi) 1

64 District Audit Officer, Local Fund Audit, Phulbani 1

65 Assistant Financial Advisor-cum-Under Secretary to Government, Forest &

Environment Department 1

66 Assistant Financial Advisor-cum-Under Secretary to Government, Energy

Department 1

67 Assistant Financial Advisor-cum-Under Secretary to Government, Women &

Child Development and Mission Shakti Department 1

68 Assistant Financial Advisor-cum-Under Secretary to Government, Fisheries & 1

Page 340

Sl.


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posts

Animal Resources Development Department

69 Assistant Financial Advisor-cum-Under Secretary to Government, Food

Supplies & Consumer Welfare Department 1

70 Assistant Financial Advisor-cum-Under Secretary to Government, Home

(Election) Department 1

71 Assistant Financial Advisor-cum-Under Secretary to Government,

Parliamentary Affairs Department 1

72 Assistant Financial Advisor-cum-Under Secretary to Government, Social

Security & Empowerment of Persons with Disability Department 1

73 Instructor, Finance Management and Accounts, SIRD, Panchayati Raj &

Drinking Water Department, Department 1

74 Assistant Financial Advisor-cum-Under Secretary to Government, Home

Department 1

75 Assistant Financial Advisor-cum-Under Secretary to Government, Higher

Education Department 1

76 Assistant Financial Advisor-cum-Under Secretary to Government, School and

Mass Education Department 1

77 Assistant Financial Advisor-cum-Under Secretary to Government, Works

Department 1

78 Assistant Financial Advisor-cum-Under Secretary to Government, Food

Supplies and Consumer Welfare Department 1

79 Assistant Financial Advisor-cum-Under Secretary to Government, Labour and

Employees State Insurance Department 1

80 Assistant Financial Advisor-cum-Under Secretary to Government, Science and

Technology Department 1

81 Assistant Financial Advisor-cum-Under Secretary to Government, Water

Resources Department 1

82 Assistant Financial Advisor-cum-Under Secretary to Government, Sports &

Youth Service Department 1

83 Assistant Financial Advisor-cum-Under Secretary to Government, Excise

Department 1

84 Assistant Financial Advisor-cum-Under Secretary to Government, Health and

Family Welfare Department 1

85 Assistant Financial Advisor-cum-Under Secretary to Government, ST & SC

Development, Minorities & Backward Classes Welfare Department 1

86 Assistant Financial Advisor-cum-Under Secretary to Government, Rural

Development Department 1

87 Accounts Officer, State Transport Authority, Odisha, Cuttack 1

88 Accounts Officer, Panchayati Raj & Drinking Water Department 1

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posts

89 Assistant Financial Advisor-cum-Under Secretary, Electronics & Information

Technology Department 1

90 Audit Officer-cum-Under Secretary to Government, Revenue & Disaster

Management Department 1

91 Assistant Financial Advisor-cum-Under Secretary to Government, Information

& Public Relation Department 1

92 Assistant Financial Advisor-cum-Under Secretary to Government, Housing &

Urban Development Department 1

93 Assistant Financial Advisor-cum-Deputy Director (Accounts), Public

Enterprises Department 1

94 Assistant Financial Advisor-cum-Under Secretary to Government, Micro Small

& Medium Enterprise Department 1

95 Assistant Financial Advisor-cum-Under Secretary to Government, Law

Department 1

96

Assistant Financial Advisor-cum-Under Secretary to Government, Skill

Development & Technical Education Department

1

97 Officer on Special Duty, General Administration & Public Grievances

(Administrative Reforms Cell) Department 1

98 Assistant Financial Advisor-cum-Under Secretary, O/o Odisha Information

Commission, Bhubaneswar 1

99 Assistant Financial Advisor-Office of the Financial Advisor and Chief

Accounts Officer, Mahanadi-Birupa Barage Project, Cuttack 1

100 Assistant Director, Regional Directorate of Education, Bhubaneswar 1

101 Assistant Director, Regional Directorate of Education, Berhampur 1

102 Assistant Director, Regional Directorate of Education, Sambalpur 1

103 Finance Officer, Directorate of Higher Secondary Education, Odisha under

School & Mass Education Department 1

104 Finance Officer-cum-Under Secretary, Odisha Public Service Commission,

Cuttack 1

105 Accounts Officer, O/o the Chief Engineer, Rural Works, Bhubaneswar 1

106 Under Secretary, Law-cum-Deputy Administrator (Finance), Shree Jagannath

Temple, Puri 1

107 Accounts Officer, Directorate of Higher Education, Bhubaneswar 1

108 Accounts Officer, Directorate of Geology, Bhubaneswar 1

109 Accounts Officer, Directorate of Mines, Bhubaneswar 1

110 Accounts Officer, Directorate of Horticulture 1

111 Accounts Officer, Directorate of Soil Conservation 1

112 Accounts Officer, Directorate of Animal Husbandry & Veterinary Science, 1

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No of

posts

Cuttack

113 Accounts Officer, Directorate of Printing, Stationary & Publication, Cuttack 1

114 Accounts Officer, Directorate of Employees State Insurance Scheme,

Bhubaneswar 1

115 Accounts Officer, Directorate of Ground Water Survey & Investigation,

Bhubaneswar under Water Resources Department 1

116 Accounts Officer, Labour Commissioner, Odisha 1

117 Accounts Officer, Odisha Legislative Assembly, Bhubaneswar 1

118 Accounts Officer, Directorate of Adult & Mass Education, Odisha,

Bhubaneswar 1

119 Accounts Officer, Office of the D.G & I.G of Police, Cuttack 1

120 Accounts Officer, Office of the Chief Engineer, National Highway,

Bhubaneswar 1

121 Accounts Officer, Office of the Chief Engineer, Rural Water Supply &

Sanitation, Bhubaneswar 1

122 Accounts Officer, Office of the Engineer-in-Chief, Water Resource,

Bhubaneswar 1

123 Accounts Officer, Office of the Chief Engineer, Minor Irrigation, Bhubaneswar 1

124 Accounts Officer, S.C.B. Medical College, Cuttack 1

125 Accounts Officer, V.S.S. Medical College, Sambalpur, Burla 1

126 Accounts Officer, Directorate of M.K.C.G. Medical College, Berhampur 1

127 Accounts Officer, Directorate of Home Guard & Fire Service, Cuttack 1

128 Accounts Officer, Odisha Staff Selection Commission 1

129 Accounts Officer, Directorate of Employment, Odisha, Bhubaneswar 1

130 Accounts Officer, Directorate of Prisons, Odisha, Bhubaneswar 1

131 Accounts Officer, Odisha State Legal Services Authority, Cuttack 1

Office of Commissioner of Commercial Taxes, Odisha, Cuttack

132 Commercial Tax Officer , O/o Commissioner of Commercial Taxes, Odisha,

Cuttack 17

VIGILANCE WING

133 Assistant Commissioner of Commercial Taxes, Vigilance (Flying Squad),

Directorate of Vigilance, Cuttack 1

ENFORCEMENT RANGES

134 Commercial Tax Officer, Enforcement Range, Cuttack 1

135 Commercial Tax Officer, Enforcement Range, Balasore 1

136 Commercial Tax Officer, Enforcement Range, Berhampur 1

137 Commercial Tax Officer, Enforcement Range, Bhawanipatna 1

138 Commercial Tax Officer, Enforcement Range, Sambalpur 1

139 Commercial Tax Officer, Enforcement Range, Bhubaneswar 1

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posts

140 Assistant Commissioner of Commercial Taxes, Kendrapada Circle,

Kendrapada 1

141 Assistant Commissioner of Commercial Taxes, Nayagarh Circle, Nayagarh 1

142 Assistant Commissioner of Commercial Taxes, Bhanjanagar Circle,

Bhanjanagar 1

143 Assistant Commissioner of Commercial Taxes, Gajapati Circle, Parlakhemundi 1

144 Assistant Commissioner of Commercial Taxes, Phulbani Circle, Phulbani 1

145 Assistant Commissioner of Commercial Taxes, Malkangiri Circle, Malkangiri 1

146 Assistant Commissioner of Commercial Taxes, Nawarangpur Circle,

Nawarangpur 1

147 Assistant Commissioner of Commercial Taxes, Sundergarh Circle 1

148 Assistant Commissioner of Commercial Taxes, Kantabanjhi Circle, Kantabanji 1

149 Assistant Commissioner of Commercial Taxes, Nuapada Circle, Khariar Road 1

150 Assistant Commissioner of Commercial Taxes, Sonepur Circle, Sonepur 1

151 Assistant Commissioner of Commercial Taxes, Deogarh Circle, Deogarh 1

152 Assistant Commissioner of Commercial Taxes, Boudh Circle, Boudh 1

Odisha Sales Tax Tribunal, Cuttack

153 Register, Odisha Sale Tax Tribunal, Cuttack 1

VIGILANCE WING

154 Commercial Tax Officer, Cuttack Division, Cuttack 1

155 Commercial Tax Officer, Balasore Division, Balasore 1

156 Commercial Tax Officer, Sambalpur Division, Sambalpur 1

157 Commercial Tax Officer, Berhampur Division, Berhampur 1

158 Commercial Tax Officer, Bhubaneswar Division, Bhubaneswar 1

159 Commercial Tax Officer, Koraput Division, Jeypore 1

CUTTACK-I RANGE, CUTTACK

160 Commercial Tax Officer, Cuttack-I Range 3

161 Commercial Tax Officer, Cuttack-I East Circle 4

162 Commercial Tax Officer, Cuttack-I Central Circle 4

163 Commercial Tax Officer, Cuttack-I West Circle 4

164 Commercial Tax Officer, Cuttack-I City Circle 4

CUTTACK-II RANGE, CUTTACK

165 Commercial Tax Officer, Cuttack-II Range 3

166 Commercial Tax Officer, Cuttack-II Circle 4

167 Commercial Tax Officer, Jagatsinghpur Circle, Paradeep 2

168 Commercial Tax Officer, Assessment Unit, Jagatsinghpur 1

ANGUL RANGE, ANGUL

169 Commercial Tax Officer, Angul Range 2

170 Commercial Tax Officer, Angul Circle, Angul 4

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171 Commercial Tax Officer, Assessment Unit, Talcher 1

172 Commercial Tax Officer, Dhenkanal Circle, Dhenkanal 2

JAJPUR RANGE, JAJPUR

173 Commercial Tax Officer, Jajpur Range 3

174 Commercial Tax Officer, Jajpur Circle, Jajpur Road 3

175 Commercial Tax Officer, Assessment Unit, Jajpur Town 1

176 Commercial Tax Officer, Assessment Unit, Jaraka 1

177 Commercial Tax Officer, Keonjhar Circle 2

178 Commercial Tax Officer, Barbil Circle, Barbil 4

BHUBANESWAR RANGE, BHUBANESWAR

179 Commercial Tax Officer, Bhubaneswar Range 4

180 Commercial Tax Officer, Bhubaneswar-I Circle 7

181 Commercial Tax Officer, Bhubaneswar-II Circle 7

182 Commercial Tax Officer, Bhubaneswar-III Circle 7

183 Commercial Tax Officer, Bhubaneswar-IV Circle 6

PURI RANGE

184 Commercial Tax Officer, Puri Range 3

185 Commercial Tax Officer, Puri Circle 3

186 Commercial Tax Officer, Jatni Circle 2

187 Commercial Tax Officer, Assessment Unit, Khurdha 1

188 Commercial Tax Officer, Nayagarh Circle, Nayagarh 1

189 Commercial Tax Officer, Assessment Unit, Balugaon 1

BALASORE RANGE

190 Commercial Tax Officer, Balasore Range 3

191 Commercial Tax Officer, Balasore Circle, Balasore 3

192 Commercial Tax Officer, Bhadrak Circle, Bhadrak 2

193 Commercial Tax Officer, Mayurbhanj Circle, Baripada 2

194 Commercial Tax Officer, Assessment Unit, Rairangpur 1

GANJAM RANGE

195 Commercial Tax Officer, Ganjam Range 3

196 Commercial Tax Officer, Ganjam-I Circle, Berhampur 3

197 Commercial Tax Officer, Ganjam-II Circle, Berhampur 2

198 Commercial Tax Officer, Bhanjanagar Circle, Bhanjanagar 1

199 Commercial Tax Officer, Assessment Unit, Aska 1

200 Commercial Tax Officer, Assessment Unit, Rambha 1

201 Commercial Tax Officer, Phulbani Circle 1

KORAPUT RANGE

202 Commercial Tax Officer, Koraput Range 3

203 Commercial Tax Officer, Koraput Circle, Jeypore 3

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204 Commercial Tax Officer, Malkangiri Circle 1

205 Commercial Tax Officer, Nowrangpur Circle 1

206 Commercial Tax Officer, Rayagada Circle 3

207 Commercial Tax Officer, Assessment Unit, Gunupur 1

SUNDERGARH RANGE

208 Commercial Tax Officer, Sundergarh Range 3

209 Commercial Tax Officer, Rourkela-I Circle, Uditnagar 5

210 Commercial Tax Officer, Rourkela-II Circle, Panposh 5

211 Commercial Tax Officer, Sundergarh Circle 1

212 Commercial Tax Officer, Assessment Unit, Rajgangpur 1

213 Commercial Tax Officer, Assessment Unit, Bonai 1

BOLANGIR RANGE

214 Commercial Tax Officer, Bolangir Range 3

215 Commercial Tax Officer, Bolangir Circle, Bolangir 2

216 Commercial Tax Officer, Kantabanji Circle 2

217 Commercial Tax Officer, Assessment Unit, Titilagarh 1

218 Commercial Tax Officer, Kalahandi Circle, Bhawanipatna 2

219 Commercial Tax Officer, R.R Unit-cum-Assessment Unit, Keshinga 1

220 Commercial Tax Officer, Nuapada Circle, Khariar Road 1

221 Commercial Tax Officer, Sonepur Circle, Sonepur 1

SAMBALPUR RANGE

222 Commercial Tax Officer, Sambalpur Range 3

223 Commercial Tax Officer, Sambalpur-I Circle, Sambalpur 3

224 Commercial Tax Officer, Sambalpur-II Circle, Sambalpur 3

225 Commercial Tax Officer, Bargarh Circle, Bargarh 3

226 Commercial Tax Officer, Jharsuguda Circle, Jharsuguda 3

ENFORCEMENT UNITS

227 Commercial Tax Officer, Enforcement Unit, Paradeep 1

228 Commercial Tax Officer, Enforcement Unit, Baripada 1

229 Commercial Tax Officer, Enforcement Unit, Rayagada 1

230 Commercial Tax Officer, Enforcement Unit, Bargarh 1

231 Commercial Tax Officer, Enforcement Unit, Nuapada 1

232 Commercial Tax Officer, Enforcement Unit, Jatni 1

233 Commercial Tax Officer, Enforcement Unit, Cuttack-II 2

234 Commercial Tax Officer, Enforcement Unit, Angul 1

235 Commercial Tax Officer, Enforcement Unit, Balasore 1

236 Commercial Tax Officer, Enforcement Unit, Barbil 1

237 Commercial Tax Officer, Enforcement Unit, Jajpur Road 1

238 Commercial Tax Officer, Enforcement Unit, Berhampur 2

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239 Commercial Tax Officer, Enforcement Unit, Puri 1

240 Commercial Tax Officer, Enforcement Unit, Bhubaneswar 2

241 Commercial Tax Officer, Enforcement Unit, Cuttack-I 2

242 Commercial Tax Officer, Enforcement Unit, Sambalpur 2

243 Commercial Tax Officer, Enforcement Unit, Rourkela 2

244 Commercial Tax Officer, Enforcement Unit, Jharsuguda 1

245 Commercial Tax Officer, Enforcement Unit, Bhawanipatna 1

246 Commercial Tax Officer, Enforcement Unit, Jeypore 1

247 Commercial Tax Officer, Enforcement Unit, Bolangir 1

Total Duty post 406


Total OFS (JB) 426

Page 347


FINANCE DEPARTMENT

***

No. 29110 /F., Dated 07.10.2017

FIN-PF-CA-0002-2016

OFFICE MEMORANDUM

Sub: Re-constitution of State Advisory Group for implementation of Public Financial

Management System.

The State Advisory Group which was constituted vide O.M. No. 22014/F., dated 8th

August, 2016 for smooth, effective and efficient monitoring of the activities of PFMS for its full

scale roll-out and suggest measures for removal of bottlenecks, if any. In course of

implementation of PFMS, it is now felt necessary to reconstitute the State Advisory Group as

follows to take on board the heads of key stakeholders Departments and organisations in keeping

with the modified roll out process/programme.

1. Secretary, Finance Department

: Chairman

2. Secretary, Department of Agriculture & Farmers‟

Empowerment

: Member

3. Secretary, Electronics & IT Department

: Member

4. Secretary, Panchayati Raj and Drinking Water Department : Member

5. Special Secretary, (Revenue & Resources) Finance

Department

: Member

6. Secretary, School & Mass Education Department

: Member

7. Secretary, Women & Child Development & Mission Shakti

Department

: Member

8. Secretary, Health & Family Welfare Department

: Member

9. Accountant General (A&E), Odisha

: Member

10. Additional Secretary, Planning & Convergence Department : Member

11. Director of Treasuries & Inspection, Odisha

: Member

12. Deputy Director General & State Information Officer, NIC : Member

13. State Nodal Officer, PFMS, Odisha : Member

Secretary

Page 348

Terms of Reference:

The Advisory Group will meet at periodic intervals to oversee completion of the

following activities within a reasonable time-frame pertaining to successful roll-out of PFMS.

i) Registration of all SIAs on PFMS and Configuration of State Schemes on

PFMS.

ii) Re-mapping of State Schemes with Central CASP Schemes on account of

changed Chart of Account due to merger of Plan and Non-Plan Budget in

2017-18.

iii) Configuring State Scheme components.

iv) Identifying and configuring hierarchy of each State scheme.

v) Monitoring of activities and chalking out of future course of action for

SPMU.

vi) Integration of PFMS with scheme specific software application, if any,.

vii) Deployment of Trainers (Resource persons).

viii) Training of Trainers.

ix) Provide continuous support for implementation of PFMS and address any

other relevant issues for its successful roll out.

x) Provision of Office Space & other logistic by State Government and

manpower & funding by Central Government for DPMUs.

xi) Ensure Hardware availability / Internet Connectivity at District/Block

level.

xii) Deployment of Resource persons – Technical (NIC/Consultants).

The Advisory Group may invite any other officer (s) to the meeting as and when

required.

The Programme Finance Branch of Finance Department will provide the secretarial

support to the Advisory Group.



Documents

COMPILATION OF IMPORTANT CIRCULARS AND …...P R E F A C E The compilation of circulars, orders, instructions and clarifications issued by Finance Department from time-to-time covers