Para 13.5 — MSO

13.5 The Chief record through which the payments of pay and allowances of Gazetted Officers is controlled, is the Entitlements Register of Pay and Allowances of Gazetted Government servants (Form 60). In this Register, separate folios are opened for every officer. The form provides for noting of all orders of Government respecting the emolument of the officer, including the orders of creation of posts, fixation of pay, special pay, allowances, confirmation etc. Separate columns are also provided for noting complete particulars of posts held, dates of taking over and making over charge as shown in the charge certificates, joining time admissible and availed, leave sanctioned and taken, transfers, reversions etc. On receipt of each issue of the Government Gazette, the notifications are to be noted in the respective folios of the officers and the entries attested by the AAO/ Section Officer. The emoluments due from a particular date are fixed by the Accountant General in accordance with the rules and regulations made by the competent authority, governing their conditions of service and separate money columns showing the emoluments due from a particular date are opened in the register and attested by the Branch Officer at the time of issuing each

In the case of departments having a separate Accounts Organisation the pay and allowances are authorised and payments arranged by the Accounts Officers.