GO.No.140 Apportionment of Final Encashment Value of EL due to Retirement/Death while in harness

Apportionment of Final Encashment Value of EL due to Retirement/Death, As Per GO.Ms.No 140 the Principal Accountant General (A&E) in his letter referred fifth read below, has suggested accounting procedure for apportionment of final encashment value of earned leave due to retirement/death while in harness.  

Accordingly, the following accounting procedure for apportionment of final surrender leave of employees who retire w.e.f.  02-06-2014 and also sanctions pending for payment in respect of employees who retired upto 1-6-2014 is outlined in the following paragraphs.

GOVERNMENT OF ANDHRA PRADESH
AP Re-organisation Act 2014 – Apportionment of Final Encashment Value of Earned Leave due to Retirement/Death while in harness – Orders – Issued.
FINANCE (PSC) DEPARTMENT
G.O.Ms.No.; Dated: 31-05-2014

Read the following:
Ref:

  1. AP Reorganisation Act 2014
  2. Cir. Memo No.9665/125/PSC/2014, dt. 6-5-2014 of Fin (PSC) Department.
  3. Rc No.M3/3806/2014, dt.17-5-2014 from DTA, Hyderabad.
  4. Finance Department Lr. No.11650/149/PSC/2014, dt. 23-5-2014 addressed to the PAG (A&E), A.P., Hyderabad.
  5. PAG (A&E) Lr No.AC.I/Reorganisation, dt.30-5-2014.
  6. G.O.Ms No.122, Finance (Pen.I) Department, dt. 22-5-2014

ORDER:
The Government has issued instructions vide reference sixth  read above for payment of pensionary benefits to the employees who retire on and after appointed day.  

In accordance with the Andhra Pradesh  reorganization Act 2014, the existing state of Andhra Pradesh  will be reorganised as Andhra Pradesh State and Telangana State w.e.f June 02-2014.  The payment of encashment of Earned Leave (E.L) encashment until the appointed day has been the responsibility of the existing state of Andhra Pradesh.  

However, with effect from the appointed day, the expenditure towards payment of earned leave encashment for the service rendered in the  combined State would be apportioned between the two states of Andhra Pradesh and Telangana on the population ratio.

Accounting Procedure:
The Principal Accountant General (A&E) in his letter referred fifth read above, has suggested accounting procedure for apportionment of final encashment value of earned leave due to retirement/death while in harness.  

Accordingly, the following accounting procedure for apportionment of final surrender leave of employees who retire w.e.f.  02-06-2014 and also sanctions pending for payment in respect of employees who retired upto 1-6-2014 is outlined in the following paragraphs.

Final Encashment of Earned Leave in respect of employees who retire on and  after June 02-2014, including  sanctions pending payment in favour of employees who have retired until June 01-2014:Apportionment of Final Encashment Value of EL due to Retirement/Death

In the state S1 (Telangana):
Drawing and Disbursing Officer : In the sanction order, the DDO divides the amount into A.P Share and Telangana share based on population ratio “i.e” 58.32% and 41.68% ( AP and Telangana) and the length of service in combined state and successor state.  

A single bill has to be prepared by the DDO duly indicating the share of each State and the heads of account.  The share of Telangana should be debited to the salary head of account and the share of Andhra Pradesh will be as follows:

Major Head : 8793 – ISS
Minor Head : 129 – Andhra Pradesh

Treasury:- The Treasury Officer passes the Final EEL bill submitted by DDO duly making entries in fly leaf register and credits the amount to employee’s S.B. Account.

AG (A&E) SI (Telangana State): Based on figures in monthly account, AG would send the advice of final EEL to RBI for claiming reimbursement of share of State S2 (Andhra Pradesh).  The reimbursement will be obtained within 2-3 months.  By special arrangement with RBI, the process can be speeded up.

The DTO/PAO/DWA,  operating MH 8793 –ISS has to furnish all supporting documents for the amounts booked under 8793 along with the Sub Account.  The AG prepares the Outward Account and forwards the same to his counterpart for further accounting.

AG (A&E) State S2 (A.P.State): The AG takes the follow-up action for adjusting the amount booked by S1 under MH 8793 to the final head of accounts of S2.  Similar procedure shall apply to the both the Successor States. All concerned are instructed to adopt the procedure outlined above.

Download the GO.Ms..No.140 from here

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1 thought on “GO.No.140 Apportionment of Final Encashment Value of EL due to Retirement/Death while in harness”

  1. 12 years service employee of telangana on resignation, is eligible for encashment of EL and HPL component as per retire and death employee

    Reply

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