CHAPTER 1 - Border Roads Organisation

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Main causes of Debtor Balance
11. The following are the main cause which lead to debtor balance in the individuals
accounts :-
(a)
(b)
(c)
Payment of heavy cash advance in excess of monthly entitlement.
Leave advance being paid in excess of amount authorised.
Paying of credit balance in excess of amount shown in statement of accounts.
(d) Credit or debit balance shown in the quarterly statements are not entered in the
GREF personal book.
(e) Continuation of FRMO while individual remains on EOL
Method of liquidation of Debtor Balance
12. The following procedure will be adopted to liquidate the debtor balance in IRLA :-
(a) Payment of advance to personnel should be made against their net entitlements in
arrears during the following month.
(b) Net entitlements due to an individual should be worked out by the paying officer
with reference to the immediately preceding quarterly statements of account and
payment restricted to actual credit so worked out and no excess added.
Regularisation of Over Payments
13. (a) PAO (GREF) will inform unit concerned where individual‟s accounts are running
into debit. Action will be taken by all concerned to restrict payments as per existing
instructions. Officer responsible for making over payment may be required to make good
the loss to the State.
(b)
Overpayment may be mainly ascribed to:-
(i) Erroneous/belated publication of personal occurrences in DO Part II
Orders.
(ii) Erroneous adjustment in IRLAs that may go undetected within 12 months
of their admission in audit.
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