Strict Compliance with ORSP Rules 2017 (MACPS) & DA/DR Regulation – Finance Dept Odisha Letter No.7121 Dated 18.03.2026
Strict Compliance with ORSP Rules 2017 (MACPS) & Regulation of DA/DR Drawal
Department: Finance Department, Government of Odisha
Letter No: 7121 | Date: 18.03.2026
Published: 18 March 2026 Applicable to: All Departments, Heads of Departments, DDOs, Pension Authorities & Treasuries
The Principal Accountant General (A&E) and Principal Accountant General (Audit-I), Odisha have pointed out serious irregularities in pay fixation under MACPS, grant of financial upgradations, and simultaneous drawal of Dearness Allowance (DA) on pay + Dearness Relief (DR) on pension.
All departments are directed to ensure strict compliance with Odisha Revised Scales of Pay Rules, 2017 (especially Rule-13 – MACPS) and prevent excess payments.
Key Irregularities Noticed & Instructions Issued
- Irregular pay fixation under MACPS without fulfilling eligibility conditions
- Grant of MACP benefits without reckoning prior promotions/financial upgradations
- Incorrect fixation in pay levels without proper reference to Rules/illustrations
- Simultaneous drawal of DA on pay + DR on pension in cases of re-engaged pensioners, ex-servicemen on fresh appointment, etc. (not admissible)
Mandatory Directions to All Departments / Offices
- Strictly comply with provisions of **Odisha Revised Scales of Pay Rules, 2017** – particularly **Rule-13 (MACPS)** while allowing financial upgradations and pay fixation.
- Properly verify and reckon **prior promotions/financial upgradations** before granting MACP benefits.
- Scrutinize pay fixation carefully before forwarding pension cases to the Office of the Accountant General.
- Ensure **Dearness Relief on pension** and **Dearness Allowance on pay** are **not** drawn simultaneously where not admissible.
- Issue suitable instructions to subordinate offices for strict compliance.
Critical Warnings:
- Irregularities lead to **excess drawal of pay** and complications in pension revision.
- Such cases are detected during audit/scrutiny by AG offices.
- Departments/DDOs are personally responsible for correct pay fixation & DA/DR regulation.
- Non-compliance may result in recovery, audit objections, and disciplinary action.
📄 Official Letter (PDF): View / Download
WhatsApp Telegram Facebook PDFFrequently Asked Questions (FAQ)
1. What is the main subject of Finance Dept Letter No.7121 dated 18.03.2026?
It directs strict compliance with ORSP Rules 2017 (especially MACPS – Rule-13) and prohibits simultaneous drawal of DA on pay + DR on pension in ineligible cases.
2. What irregularities were noticed by AG offices?
Irregular pay fixation under MACPS, non-reckoning of prior promotions, incorrect level fixation, and excess DA/DR drawal in re-engaged pensioners/ex-servicemen cases.
3. What should departments verify before granting MACP benefits?
Proper reckoning of all prior promotions/financial upgradations and fulfilment of eligibility conditions as per Rule-13 of ORSP Rules 2017.
4. Is simultaneous DA on pay + DR on pension allowed?
No – it is not admissible in cases like re-engaged pensioners or ex-servicemen on fresh appointment. Such drawal must be stopped immediately.
5. What action should departments take now?
Scrutinize pay fixation before sending pension cases to AG; issue instructions to subordinates; ensure no excess payments or irregular DA/DR drawal.