Para 3.2.10 — MSO (Audit)
Original Rule Text
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.
# Check of Pay Fixation
What This Means
When auditing pay claims of gazetted government servants, the auditor must verify ten key things: that the officer is entitled to the pay claimed, the pay is drawn against a sanctioned post, necessary sanctions and funds are available, no pay is drawn beyond superannuation age, amounts match authorized payments, medical certificates are attached for first appointments, Last Pay Certificates support first payments by a new disbursing officer, income tax and other recoveries are properly deducted, life certificates are attached for leave salary payments, and payments are recorded in the Gazetted Entitlement Register.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Verify title to pay drawn and appointment against sanctioned post
- 2Check that no pay is drawn beyond superannuation date or expired service extension
- 3Ensure medical certificate attached for first appointments
- 4Last Pay Certificate required for first payment by a new disbursing officer
- 5Income tax deductions, recovery amounts, and Entitlement Register entries must be verified
Practical Example
An auditor reviewing pay bills discovers that a gazetted officer continued drawing salary for three months after reaching the age of superannuation at 60. Investigation reveals that the DDO was unaware of the officer's date of birth discrepancy across records. The auditor flags the overpayment of approximately Rs 3.6 lakh and recommends recovery.
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)?▼
Why is a medical certificate needed for first appointment?▼
What is the Gazetted Entitlement Register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.