Preface

The Defence Accounts Department is entrusted with the

responsibility of maintaining the pay accounts of million plus
Jawans and JCOs of Indian Army. The Pay Accounts Offices
(PAOs) of this department are at the forefront of the concerted
efforts that are being put in to ensure that these men get their
correct dues within reasonable time frame.

2. An important requirement to meet the expectations of

the end user and ensuring their contentment is that the JCOs /
OR understands their dues and their entitlement. If they
further appreciate the processes involved in acceptance or
denial of any dues, it would equip them with enough knowledge
to have better awareness to contest entitlement inconsistencies,
if any.

3. This handbook was conceptualized with the aim to

provide more grasp on the rules of entitlement as well as to have
complete transparency of procedures in the PAOs. This first
edition contains all the procedures right from the inception
stage of publishing and processing of DOs II, till the final
processing and disbursement of entitlements.

4. The book also details the functional boundaries and

constraints of PAOs. The chapters are so ordered that they lay
down entitlement parameters in a user-friendly manner. Each
of the chapter seeks to enlighten the JCOs/OR on the
documentary and procedural requirements for processing an
entitlement.

5. The audit and procedural requirements behind

processing of Contingent Bill items, AFPP Fund claims, MACPs,
transfer / deputation, leave/TD etc., are all detailed in distinct
chapters. The deductions from pay and allowances, bank
account details as well as the process of FSA are also elaborated
in the book.

6. In a unique separate chapter interpretation of the

Monthly Pay Slip has been elaborated. It details item-wise
description of notifications provided in the Pay Slip, which, it is
expected, would not only ameliorate grievances of Jawans at
the inception stage but also give him confidence regarding
legitimacy of the entitlements so granted. A chapter on general
FAQs is also included for assistance and ready reference.