Para 3.2.3 — MSO

3.2.3 Payments to gazetted government servants are regulated by authorisations from the following:

(i) The Accountant General (A&E) in respect of some of the specified gazetted cadres of the State Governments.

(ii) Pay and Accounts Officers (PAOs) in respect of officers of the departments of the Union Government having their separated Pay and Accounts offices.

(iii) Chief Controlling Officers (CCOs) of Finance under various Heads of Departments of the State Governments to whom the respective Accountants General (A & E) have delegated the relevant powers of authorisation.

In the case of gazetted officers whose pay and allowances are authorised to be drawn in regular establishment pay bills without an authority from any of the above mentioned authorities, the pay, leave salary and allowances, advances, etc. are drawn and disbursed by their respective Heads of Offices. In other cases, specific authorisations in the form of pay slips from one of the above mentioned authorities regulate payments at treasuries or banks. The connected records like History of Services, Leave Accounts, Personal files, Last Pay Certificates, etc. are maintained by these respective authorities.

Note: Detailed instructions for issuing the necessary authorizations are contained in the Manual of Standing Orders (Accounts and Entitlements), manuals of the PAOs CCOs, etc.