Implementation of measures to prevent waiver of recovery of wrongful/excess payments – DoE seeks Ministry Inputs: CGA Order

Implementation of measures to prevent waiver of recovery of wrongful/excess payments made to Government Servants – DoE seeks Ministry Inputs: CGA Order dated 12.08.2026

The Department of Expenditure has sought detailed inputs from Ministries and Departments regarding compliance with instructions for timely audit of pay fixation orders to prevent wrongful or excess payments to Government servants. Despite directions to audit such orders within three months, recovery-related cases continue to emerge near retirement. Internal Audit Wings have been asked to explain delays, identify audit challenges, and report corrective measures. Inputs are required within one week through email and the prescribed Google Form.

Government of India
Ministry of Finance
Department of Expenditure
Controller General of Accounts
Internal Audit Division
Mahalekha Niyantrak Bhawan
E-Block, GPO, INA, New Delhi-110023

No:- Q-18001/2/2023/IAD-CGA(E-12097)/310-11

Dated: 12.08.2026

Office Memorandum

Subject: Implementation of measures to prevent waiver of recovery of wrongful/excess payments made to Government Servants- reg.

Reference: Letter No 09(01)/2026-E.II(A)(5270509) dated: 28.07.2026(Copy Attached).

DoP&T had issued OM dated 03.10.2022 to advise the Ministries/Departments to conduct audit of pay fixation orders arising out of MACP/ACP/financial upgradation/increment/promotion, etc., within three months of issue of such orders & also advised to audit previous pay fixation orders in respect of employees due to be retired within the next four years. After issuing of this OM, DoE has still receiving the proposals seeking waiver of recoveries of excess payments.

2. Therefore, the Department of Expenditure has sought inputs from Ministries/ Departments on the following points mentioned below:

1. 1. Compliance with the prescribed instructions regarding timely audit of pay fixation orders;
   2. Reasons as to why such observations are made at the fag end of the service of Government employees, despite the requirement of audit within three months of pay fixation;
   3. Challenges, if any, faced during audit/inspection by auditors placed in Ministries/Departments resulting in such cases remaining undetected; and
   4. Action taken, if any, to overcome such challenges.

In view of the above, Internal Audit Wings (IAWs) under Ministries/Departments are requested to furnish their detailed inputs/comments on points mentioned above within one week from the date of issue of this communication through email i.e., iad-cga[@]nic.in and also through Google form Sent through email to Ministries/Departments.

This issues with the approval of competent authority.

Sd/-
Sr. Accounts Officer (IAD)