Last Pay Certificate is the certificate that is generally issued by an office to another office due to the transfer/posting of an employee to the other department. It is a certificate that shows the full detail of rates of Pay & Allowances of the employee that he/she withdrawn during the last time from a certain office.
Whenever an employee is transferred to other office or institution LPC plays a vital roll to get the pay from the other office or department. LPC must the countersigned from the Accounts Officer if there occurs the change of Account Office or CMA. However a provisional pay can be passed by the other Account Office or CMA for three months on provision of simple LPC. The employee must give a written application in this regard.
The detail of casual leaves earned by the employee is also mentioned in the LPC.
Main Point that must be kept in mind while issuing LPC
It is generally observed that in LPC the actual pay drawn from the last institution is shown. It is a wrong practice. The reality is that the rates of pay and allowances are to be shown in LPC. I think you have understood mine point. If some of you not understood I shall give you an example. Suppose an employee of BPS-18 was on earned leave wef 01-09-2012 to 15-09-2012 and he/she was transferred posted to another institution during this month. During this month he/she got conveyance allowance only for 15 days Rs. 2500/- . We will not mention in LPC his conveyance allowance Rs. 2500/-, instead we will mention Rs.5000/- that is the actual rate of conveyance allowance.
GP Fund Account Number must also be mentioned in LPC.
Detail of Advances taken by the employee with full detail of installments and the amount recovered upto this month must also be mentioned in the LPC.