Para 3.2.10 — MSO

3.2.10 In all other cases, audit will essentially consist in verifying:

(i) the title of the government servant to the pay drawn by him;

(ii) that the pay has been claimed against a duly sanctioned post to which the government servant has been appointed and of which he is actually in charge and the amount claimed is admissible as per rules;

(iii) that the necessary sanctions or funds have been subsequently received in cases where payments have been allowed by the District Magistrate under the provisions of State Treasury Rules in the absence of the relevant sanctions or provision of funds;

(iv) that no pay has been admitted for a government servant beyond the date of his attaining the age of superannuation or on the expiry of a term of extension of service sanctioned by the competent authority;

(v) that the amounts drawn are in accordance with the payments authorized.

Note: If it appears that the payees are not, prima facie, entitled to the amount authorized, the correctness of the authorization should be checked and mistakes, if any, pointed out to the Gazetted Entitlement Section.

(vi) that the bill is supported by a medical certificate in the case of first appointment;

(vii) that, except in cases of first appointment, every first payment to an individual by a Disbursing Officer is supported by a Last Pay Certificate;

(viii) that income tax has been deducted and other recoveries have been made in accordance with the rules;

(ix) that, in the case of a Government servant on leave who does not personally receive payment of leave salary, a life certificate is attached to the bill or the bill is endorsed to a well-known bank or agent who has executed a General Bond of Indemnity for the refund of any over-payment; and

(x) that the payments have been recorded in the Gazetted Entitlement Register.