Para 3.2.11 — MSO (Audit)
Original Rule Text
3.2.11 In cases where the Accountant General (A&E) is responsible for the discharging functions relating to entitlements of gazetted officers, their pay is fixed by his office on first appointment or on appointment to a new post on a different scale of pay or when the scale of pay of the posts held by the officers is revised. In other cases, pay fixation in similar circumstances is done by the Head of the Office or by the Accounts Officers concerned in departments having separated Accounts organisations. It should be verified in audit that pay fixation in the latter cases has been done correctly in accordance with the rules applicable in each case.
Note: In cases where pay is fixed by the separated accounts organization, the efficiency of the internal audit units will also be examined.
- Compensatory Allowances, Fee and Honoraria
What This Means
When a gazetted officer's pay needs to be fixed — on first appointment, transfer to a different pay scale, or upon pay revision — the Accountant General (A&E) handles it in cases where they are responsible for entitlements. In other cases, the Head of Office or departmental Accounts Officer fixes the pay. Auditors must verify that pay fixation in all cases follows the applicable rules correctly. Where separated accounts organizations fix pay, the auditor should also check the efficiency of their internal audit units.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pay fixation done by AG (A&E) for officers under their entitlement jurisdiction
- 2In other cases, Head of Office or departmental Accounts Officer fixes pay
- 3Pay is fixed on first appointment, transfer to different scale, or pay revision
- 4Audit verifies correctness of pay fixation per applicable rules
- 5Internal audit efficiency in separated accounts organizations is also examined
Practical Example
A gazetted officer in a separated accounts department was promoted from Level 10 to Level 11. The departmental Accounts Officer fixed the pay by granting two increments plus the difference, but the correct rule required only one increment plus the difference. The auditor identifies the overpayment and also notes that the department's internal audit unit had not caught this error in its monthly check, indicating weak internal controls.
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 pay fixation and when does it happen?▼
What is a 'separated accounts organization'?▼
Why should the auditor check internal audit efficiency in separated departments?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.