Pay and Accounts Office

The Pay and Accounts Office (PAO) of the Union Territory of Lakshadweep Administration (UTLA) plays a pivotal role in the financial management and governance of the territory. It functions under the guidance of the Controller General of Accounts (CGA), Ministry of Finance, and is responsible for the execution of a wide spectrum of accounting, payment, audit, and financial advisory functions.

            The PAO ensures compliance with financial rules and procedures as prescribed by the Government of India, including the Receipt & Payment Rules, Civil Accounts Manual, General Financial Rules, and various pension, provident fund, and audit regulations.

Key responsibilities include the processing and settlement of bills, maintenance and reconciliation of government accounts, authorization of pensions and retirement benefits, management of GPF and NPS, and support for all procurements within the administration. Additionally, it is the nodal agency for implementing the Public Financial Management System (PFMS) across the Lakshadweep Administration.

The PAO also undertakes internal audits, manages budget estimates and revisions, and liaises with various central ministries and audit agencies to ensure transparency, accountability, and efficiency in financial operations. As the only qualified accounts authority within the UTLA, the PAO acts as an essential advisor in matters of finance and public expenditure.

Services

1. Bill Processing & Payments
   • Pre-check and post-check of bills related to all government transactions.
   • Payment of personal claims and contingent expenditures in accordance with Government of India rules including:
     – Receipt & Payment Rules
     – Civil Accounts Manual
     – Fundamental Rules
     – Medical Attendance Rules
     – TA Rules
     – GPF Rules
     – CCS (Pension) Rules
     – Other applicable instructions issued by the Government of India.
2. Accounting & Reporting
   • Compilation and maintenance of government accounts for UTLA.
     • Submission of Daily Accounts Abstract and Monthly Accounts via e-Lekha/PFMS to CGA.
     • Preparation and submission of Annual Accounts to CGA and audit authorities.
     • Monthly reconciliation of expenditure with DDOs.
3. General Provident Fund (GPF) Services
   • Maintenance of GPF ledgers and issuance of annual GPF account slips.
   • Vetting and authorization of GPF advances and final payments.
   • Processing of Deposit Linked Insurance claims.
   • Calculation of interest on staff advances and pension/leave salary contributions.
4. Pension & Retirement Benefits
   • Authorization of pensions and retirement benefits including CELS, UTGEGIS, CGEGIS.
   • Verification of qualifying service for eligible staff.
5. National Pension Scheme (NPS) Management
   • Monthly compilation and ledger maintenance of employee and government NPS contributions.
   • Uploading of NPS data to NSDL portal.
   • Processing PRAN applications and contributory pension payments.
6. Internal Audit & Financial Oversight

• • Conducting internal audits and rectifying pay anomalies.
  • Maintenance of long-term advance ledgers.
  • Pension and leave salary contribution calculations for deputed staff.

7. Procurement Advisory

• • Oversight of procurement processes.
  • Participation in Tender, Technical Evaluation, and Condemnation Committees.

8. Public Financial Management System (PFMS) Implementation

• • Nodal agency for PFMS in Lakshadweep.
  • Technical support and capacity building on EIS, DBT, and EAT modules.
  • Acts as State Scheme Manager, Agency Approver Level 2, and Finance Department User.

9. Reporting & Ministry Submissions

• • Preparation and submission of various reports to the Ministry.

10. Audit Response & Inter-Departmental Coordination

• • Drafting replies to C&AG Audit Paras and PAC Reports on annual accounts.
  • Coordination with Ministries and Departments on financial matters.