PCDAO Delay Sanction for TA/DA and LTC Claims

This circular, dated February 3, 2022, issued by the Principal Controller of Defence Accounts (Officers), outlines the processes, authorities, and guidelines for handling delayed claims related to Travelling Allowance (TA), Dearness Allowance (DA), and Leave Travel Concession (LTC) for Army officers. The document aims to streamline approvals, ensure compliance, and reduce grievances among officers.

Click to download Delay SoC Format –  Claim Delay SoC

Click to download PCDAO Pune Circular

1. Purpose and Scope

The circular addresses:

• Regularization of time-barred claims for TA/DA and LTC.
• Procedures for obtaining waivers or ex-post facto approvals from competent authorities for claims beyond stipulated timelines.
• Measures to minimize delays, standardize claim submissions, and avoid ambiguity during audit and payment processes.

2. Guidelines for LTC Claims

Time Limits and Authorities

Claims are categorized based on the delay period:

1. If advance was drawn:
   • 1–12 months: Approved by the Head of Office (HOO) or Controlling Officer (CO).
   • 1–6 years: Approved by the Army Commander or GOC-in-C.
   • Beyond 6 years: Requires approval from the Adjutant General (AG).
2. If no advance was drawn:
   • 3–12 months: Approved by HOO/CO.
   • Beyond 12 months: Same approval levels as for claims with advance.

Special Cases

• Army Medical Services: Time-barred claims for medical officers require approval from the Director-General Armed Forces Medical Services (DGAFMS).
• Tri-Service Institutions: Claims are approved by the Joint Secretary, Department of Military Affairs (DMA), South Block, New Delhi.
• NCC Directorate Officers: Approval is given by the Director General of NCC (DGNCC).

3. Guidelines for TA/DA Claims

Time Limits and Authorities

Claims for TA/DA are also divided based on the delay period:

1. Up to 12 months: Approved by HOO or CO.
2. 1–6 years: Approved by the Army Commander or GOC-in-C.
3. Beyond 6 years: Approval required from the Quarter Master General (QMG).

Categories of TA/DA Claims

• Claims related to tour duty, training, or permanent duty moves require adherence to the stipulated timelines.
• Claims for TA/DA on retirement or superannuation follow similar approval levels, with additional scrutiny for delays.

4. Special Instructions

• Tri-Service Educational Institutions: Claims exceeding 2 months require approval from higher authorities such as Major General/Joint Secretary, DMA, or the CEO of the Department of Defence.
• COVID-19 Exceptions: Claims delayed due to COVID-19-related issues are handled with leniency, subject to approval from the Army Training Command (ARTRAC).
• Delegation of Powers: Approval authority for HOO/CO is based on delegation from the Head of Department (HoD), which must be documented and conveyed to audit authorities.

5. Audit and Compliance

Common Errors

The document identifies issues leading to delays or rejection of claims:

1. Improper documentation, including incomplete forms or missing delegation letters.
2. Lack of timely intimation to competent authorities.
3. Non-compliance with specified formats for claim submissions.

Interim Measures

• The circular introduces interim arrangements to regulate claims, pending further directives from the Controller General of Defence Accounts (CGDA).
• Any deviation from prescribed guidelines will be viewed seriously, with potential disciplinary action against defaulters.

6. Responsibilities of Officers and Units

• Officers must ensure claim submissions adhere to specified timelines and are accompanied by required documents.
• Units are responsible for promptly initiating approvals and facilitating communication with competent authorities.
• Any delay beyond the prescribed limits must be substantiated with valid reasons and supporting evidence.

7. Competent Authorities for Specific Claims

LTC Claims

• Approval levels depend on the delay period, as outlined earlier.
• For claims related to medical services, NCC, and tri-service institutions, respective authorities like DGAFMS, DGNCC, and DMA handle approvals.

TA/DA Claims

• Similar hierarchical approval structure applies, with the QMG being the ultimate authority for delays exceeding six years.

8. Summary of Approval Authorities

A table is provided, summarizing the authorities responsible for approving time-barred claims based on their nature, delay period, and category. Key highlights include:

• Army Commanders and GOC-in-C oversee claims within six years.
• Higher authorities like QMG, AG, or Joint Secretary, DMA handle claims beyond this period.

9. Conclusion and Compliance

The circular underscores the importance of compliance with timelines and procedures to facilitate smooth auditing and payment. Deviations are to be minimized, and accountability is emphasized at all levels. The guidelines serve as an interim standardization measure, ensuring uniform handling of delayed claims across the Army.

By following these directives, the aim is to reduce grievances and expedite the resolution of time-barred claims while maintaining strict adherence to audit requirements.