Rule 295 of The General Financial Rules 2017 Arrear Claims
Original Rule Text
Rule 295 (2) For the purpose of the above provisions, the date on which the claim is presented at the office of disbursement should be considered to be the date on which it is preferred.
Rule 295 (3) (i) A claim of a government servant which has been allowed to remain in abeyance for a period exceeding two years, should be investigated by the Head of the Department concerned. If the Head of Department is satisfied about the genuineness of the claim on the basis of the supporting documents and there are valid reasons for the delay in preferring the claims, the claims should be paid by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, after usual checks. (ii) A Head of Department may delegate the powers, conferred on him by sub rule (i) above to the subordinate authority competent to appoint the Government servant by whom the claim is made.
Visual Summary
Settle claims within two years of becoming due.
Date presented at disbursement office is the claim date.
Claims over two years require HOD investigation and justification.
Executive Summary
Rule 295 of The General Financial Rules, 2017, outlines the procedure for handling arrear claims of Government servants. It mandates that claims submitted within two years of becoming due should be settled after standard checks. For claims that have been pending for over two years, a thorough investigation by the Head of the Department is required to verify genuineness and reasons for delay before payment. The rule also clarifies that the date of presentation at the disbursement office is considered the date the claim is preferred.
In-Depth Analysis of the Rule
Introduction: Arrear claims are a common aspect of financial administration in government. Rule 295 provides a clear framework to ensure that such claims are processed efficiently and fairly, distinguishing between timely submissions and those that have been delayed.
Breakdown of the Rule:
- Rule 295 (1) – Timely Arrear Claims: This sub-rule states that any arrear claim by a Government servant, if submitted within two years of its due date, should be settled by the Drawing and Disbursing Officer (DDO) or Accounts Officer (AO) after performing the usual verification checks. This encourages prompt submission of claims.
- Rule 295 (2) – Date of Claim Preference: It clarifies that the date on which a claim is officially presented at the office responsible for its disbursement is considered the date on which the claim is ‘preferred’. This is crucial for determining if the claim falls within the two-year window.
- Rule 295 (3) (i) – Delayed Arrear Claims: For claims that have been held in abeyance for more than two years, a more rigorous process is required. The Head of the Department (HOD) must investigate the claim to confirm its genuineness based on supporting documents and to ascertain valid reasons for the significant delay. If satisfied, the claim can then be paid by the DDO or AO after standard checks. This provision acts as a safeguard against fraudulent or unsubstantiated old claims.
- Rule 295 (3) (ii) – Delegation of Powers: The HOD has the authority to delegate the powers mentioned in sub-rule (3)(i) to a subordinate authority. This subordinate authority must be competent to appoint the Government servant making the claim, ensuring that the review process remains at an appropriate administrative level.
Practical Example: An employee, Mr. Sharma, submits a claim for medical reimbursement that was due 18 months ago. According to Rule 295 (1), since the claim is within two years, the DDO processes it after routine verification. However, another employee, Ms. Kaur, submits a claim for a travel allowance from three years ago. As this exceeds the two-year limit, her Head of Department must investigate the claim, verify its authenticity with supporting documents, and confirm valid reasons for the delay (e.g., prolonged illness or administrative oversight) before authorizing payment under Rule 295 (3)(i).
Related Provisions
Understanding arrear claims is enhanced by reviewing other related financial rules:
- Rule 296 of The General Financial Rules 2017 Time Barred Claims: This rule provides further details on how to handle claims that are considered time-barred, complementing Rule 295.
- Rule 290 of The General Financial Rules 2017 Due Date of TA Claim: Specifies the due date for Travelling Allowance claims, which, if missed, could lead to arrear claims.
- Rule 292 of The General Financial Rules 2017 Due Date of Leave Travel Concession Claim: Outlines the due date for Leave Travel Concession claims, another common source of potential arrear claims.
Learning Aids
Mnemonics
- Arrear Claims: Timely (2 years), Date (presented), Investigate (HOD for >2 years), Delegate (HOD powers).
Process Flowchart
Multiple Choice Questions
1. According to Rule 295 of The General Financial Rules, 2017, what is the maximum period within which an arrear claim of a Government servant should ordinarily be preferred to be settled by the DDO or AO after usual checks?
- A) One year
- B) Two years
- C) Three years
- D) Five years
Show Answer
Correct Answer: B) Two years
2. As per Rule 295 of The General Financial Rules, 2017, what date is considered the date on which an arrear claim is “preferred”?
- A) The date the claim became due
- B) The date the claim is approved by the HOD
- C) The date the claim is presented at the office of disbursement
- D) The date of the last supporting document
Show Answer
Correct Answer: C) The date the claim is presented at the office of disbursement
3. Under Rule 295 of The General Financial Rules, 2017, who is responsible for investigating an arrear claim that has been in abeyance for a period exceeding two years?
- A) The Drawing and Disbursing Officer
- B) The Accounts Officer
- C) The Head of the Department concerned
- D) The Ministry of Finance
Show Answer
Correct Answer: C) The Head of the Department concerned
4. According to Rule 295 of The General Financial Rules, 2017, what must the Head of the Department be satisfied about before authorizing payment for a claim exceeding two years?
- A) Only the availability of funds
- B) The genuineness of the claim and valid reasons for delay
- C) The approval from the Ministry of Finance
- D) The claimant’s current financial hardship
Show Answer
Correct Answer: B) The genuineness of the claim and valid reasons for delay
5. Rule 295 (3)(ii) of The General Financial Rules, 2017, allows the Head of a Department to delegate powers related to investigating delayed claims. To whom can these powers be delegated?
- A) Any Gazetted Officer
- B) The Accounts Officer
- C) The subordinate authority competent to appoint the Government servant making the claim
- D) The Financial Adviser
Show Answer
Correct Answer: C) The subordinate authority competent to appoint the Government servant making the claim
Frequently Asked Questions
What is an arrear claim under the General Financial Rules, 2017?
An arrear claim refers to any financial claim by a Government servant that has become due but has not yet been preferred or settled. Rule 295 specifically addresses the procedures for handling such claims based on their age.
Can a Government servant’s claim from five years ago still be paid as per Rule 295 of The General Financial Rules, 2017?
Yes, but it requires a special process. Claims exceeding two years must be investigated by the Head of the Department, who must be satisfied about the claim’s genuineness and the valid reasons for the delay before authorizing payment. It’s not automatically forfeited but requires justification and approval.
What is the role of the Head of Department in settling arrear claims under Rule 295 of The General Financial Rules, 2017?
The Head of Department is responsible for investigating arrear claims that have been in abeyance for more than two years. They must verify the claim’s genuineness and the reasons for the delay. If satisfied, they can authorize the Drawing and Disbursing Officer or Accounts Officer to settle the claim. They also have the power to delegate this investigative authority to a competent subordinate.
Key Takeaways
- Arrear claims within two years are settled routinely by DDO/AO.
- Claims over two years require HOD investigation for genuineness and justified delay.
- The date of claim presentation at the disbursement office is the official ‘preferred’ date.
- HODs can delegate their investigative powers for delayed claims to competent subordinate authorities.
Conclusion
Rule 295 of The General Financial Rules, 2017, establishes a balanced approach to managing arrear claims. It promotes timely submission while providing a structured, albeit more stringent, process for addressing older claims, ensuring both administrative efficiency and accountability in government financial transactions. This rule is vital for maintaining financial discipline and fairness towards Government servants.