Para 3.2.20 — MSO (Audit)
Original Rule Text
3.2.20 Service Books and Leave Accounts are maintained by the Heads of Offices in respect of gazetted officers whose pay and allowances are drawn and disbursed by them as in the case of non-gazetted officers. The instructions relating to the scrutiny of service books and leave accounts of non-gazetted officers contained in Chapter-3 of this Section will apply mutatis mutandis to the service books and leave accounts of such gazetted officers.
- Chapter–3 Establishment Audit
- Audit Objectives and Scope
What This Means
Service Books and Leave Accounts for gazetted officers whose pay is drawn by Heads of Offices (rather than through AG-authorized pay slips) are maintained in the same manner as those for non-gazetted officers. The audit instructions for scrutinizing service books and leave accounts of non-gazetted officers (contained in Chapter 3 of this section) apply equally to such gazetted officers, adjusted as necessary for context.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Service Books and Leave Accounts maintained by Heads of Offices for certain gazetted officers
- 2Same maintenance procedures as for non-gazetted officers
- 3Chapter 3 audit instructions for non-gazetted officers apply mutatis mutandis
- 4Applies to gazetted officers whose pay is drawn in establishment pay bills
- 5Ensures consistent audit standards across officer categories
Practical Example
An auditor reviews the service book of a gazetted officer in a small field office where the Head of Office maintains all records. The auditor applies the same checks used for non-gazetted officers: verifying completeness of entries, date of birth certification, leave balances, increments, and attestation by the Head of Office — finding that the service book has not been updated for two years since the officer's last promotion.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'mutatis mutandis' mean in this context?▼
Which gazetted officers have their service books maintained by Heads of Offices?▼
What are the key elements checked in a Service Book audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.