Para 3.2.3 — MSO (Audit)
Original Rule Text
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.
# Audit Objectives and Scope
What This Means
Payments to gazetted government servants are regulated through authorizations from different sources depending on the type of department: the Accountant General (A&E) for certain state government cadres, Pay and Accounts Officers (PAOs) for Union Government departments with separated accounts, and Chief Controlling Officers (CCOs) in state departments. Some gazetted officers draw pay directly through establishment pay bills without such authorizations, while others receive pay slips from these authorities for payment at treasuries or banks.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Three sources of payment authorization: AG (A&E), PAOs, and CCOs
- 2AG (A&E) authorizes for specified state government gazetted cadres
- 3PAOs handle Union Government departments with separated accounts
- 4CCOs in state departments have delegated authorization powers
- 5Some officers draw pay in regular establishment bills without specific authorization
Practical Example
An auditor needs to verify pay claims in three different settings: a state government IAS officer whose pay is authorized by the AG (A&E) through pay slips sent to the treasury; a central government officer in the Ministry of Finance whose pay is authorized by the departmental PAO; and a state PWD officer whose CCO has been delegated authorization powers by the AG. Each requires checking different source documents.
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 the difference between AG (A&E) and PAO authorization?▼
What records do these authorities maintain?▼
Which officers draw pay without specific authorization from AG/PAO/CCO?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.