CHAPTER 1 - Border Roads Organisation

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PAY ACCOUNTS
Introduction
1. The payment of all personnel of Border Roads Organisation is made from Imprest
Accounts maintained by units. The individual running ledger account (IRLA) in respect of all
personnel is maintained unit-wise by the PAO (GREF).
Responsibility of Paying Officer
2. (a) Disbursing Officers are personally responsible for any breach of orders regarding
payment of advances. Officers making irregular payments are liable for disciplinary
action apart from being called upon to make good the amount, if any, which may prove
irrecoverable. PAO have issued instructions to report selected cases to CEs/Cdrs, units or
higher authorities on receipt of these reports. The authority concerned will take prompt
action to investigate the case thoroughly and pin point the responsibility with a view to
take suitable disciplinary action.
(b) QSA will be the only legal authority for all payments to GREF personnel, based
on IRLA. Making payments which will result in the QSA going into debit balance will
be considered as a lapse and the officer making such payments will be held personally
responsible and will be liable for punishment as awarded by the competent authority.
(c) Cash payment to individuals are made from imprest on Acquittance Rolls (IAFF-
1114), comprehensive instructions for the preparation and disposal of Acquittance Rolls
are printed on the cover of the Acquittance Roll Pad.
Quarterly Statement of Accounts
3. (a) Quarterly statement of accounts of personnel are forwarded regularly by the PAO
(GREF) to the individuals through their units as on 28 or 29 Feb, 31 May, 31 Aug and 30
Nov. The statements give a clear picture of the state of accounts of individuals and their
entitlements. Observation from personnel are also looked into promptly by the PAO
(GREF) also available on BRO site of PAO – www.paogref.org.
(b) In case the individual is posted out to another unit, a nominal roll in respect of
such individuals, indicating the unit to which posted will be submitted to PAO (GREF)
and the statement of accounts forwarded to the new unit by the old unit direct under
information to PAO (GREF). Units should watch receipt of quarterly statement of
accounts in respect of newly posted personnel from their old units. This would be in the
interest of personnel and also help in reducing avoidable complaints between units and
PAO (GREF).
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