Para 2.2 — CAM
Original Rule Text
(ii) that the bills have been prepared with due regard to Para 2.2 5
(a) to
(o) of Subsidiary Instructions to R&P Rules, 2022;
(iii) that the arithmetical calculations of the bills are correct;
(iv) that the absentee statement, where required is duly filled-in or a 'no leave' certificate is furnished;
(v) that the enhanced pay of officiating Government servants is in accordance with the rules;
(vi) that in case of any names appearing for the first time in the pay bills Last Pay Certificate (LPC) along with joining order is furnished for a Government servant transferred from another establishment. In case of a person newly appointed, posting order/appointment order should be enclosed with pay bill. [Para 2.4(8) of Subsidiary instructions to CGA(R&P)Rules, 2022. ].
(vii) that the increment drawn is supported by an increment certificate duly signed by Head of Office./competent authority ;
(viii) that the number of persons for whom pay or leave salary has been drawn does not exceed sanctioned strength of the establishment. For this purpose, the numerical check of drawls against sanctioned number of posts should be done;
(ix) where arrears are drawn, a certificate is recorded by DDO stating that necessary note has been made in original bills from which the claim is omitted.
(x) that the remarks showing how the claims have been affected by death, retirement, permanent transfers, first appointment etc. are entered in detail;
What This Means
This paragraph lists the essential checks that the PAO must perform on establishment pay bills before passing them for payment. These include verifying that bills are prepared as per prescribed rules, arithmetic is correct, absentee statements are filled in (or a 'no leave' certificate provided), officiating pay is properly authorized, Last Pay Certificates are furnished for transferred employees, and all statutory deductions (income tax, GPF, etc.) are correctly applied. These checks form the backbone of pre-check audit for pay bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Bills must be prepared in accordance with Para 2.25(a) to (o) of Subsidiary Instructions to R&P Rules, 2022
- 2Arithmetical calculations must be verified for accuracy
- 3Absentee statements or 'no leave' certificates are mandatory
- 4LPC with joining orders must be furnished for transferred employees appearing for the first time
- 5Officiating pay must be verified against rules before being passed
Practical Example
A new employee's name appears in the March pay bill for the first time after transferring from another Ministry. The PAO checks for the Last Pay Certificate (LPC) showing the employee's last drawn pay at the previous office, the joining report with the date of joining, and verifies that the pay drawn in the current bill correctly matches the LPC figure. The PAO also confirms that income tax deduction is calculated correctly based on the annual income declaration and that the GPF subscription is at or above the minimum required rate.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a Last Pay Certificate (LPC)?▼
What is an absentee statement?▼
Can the PAO pass a bill if any of these checks fail?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.