Provisional payments of Pay and allowances and leave salary can be made in accordance with the orders of the Governments concerned on the subject and also at the discretion of the Accountant General, to avoid unnecessary hardship to officers, without involving undue risk, in the absence of the above documents. In allowing provisional payments, the Accountant General observes the following principle

• No provisional payment is normally made without a request received from the authority that is competent finally to sanction the payment, and the request should indicate the period (which should be short) for which payment should be passed provisionally.
• The officer should be clearly informed that the payment is provisional. A proper register is maintained to watch the receipt of the final orders and that the provisional payments do not extend beyond the period for which they were sanctioned