Para 3.21.33 — MSO (Audit)
Original Rule Text
3.21.33 As mentioned earlier, the computerised data base prepared by the A&E office from the payrolls of State Government employees can be used effectively for manpower audit. For instance, comparison of the data relating to the sanctioned strength in various cadres in a department with that relating to the men-in-position will facilitate the scale audit of the department in its entirety. It will also be possible to examine whether the approved staffing pattern for different cadres has been adhered to and whether the staffing pattern itself is commensurate with the department’s mandate, objectives and programmes. This would lead to an examination of the adequacy, appropriateness and relevance of the control mechanisms in place to ensure that the prescribed staffing pattern and other human resources management policies are followed.
What This Means
The computerised payroll database maintained by the Accounts & Entitlements office can be a powerful tool for manpower audit. By comparing sanctioned strength against actual men-in-position across cadres, auditors can check whether departments follow approved staffing patterns and whether those patterns align with the department's goals and programmes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A&E office payroll database can be used for comprehensive manpower audit
- 2Compare sanctioned strength with actual men-in-position across all cadres
- 3Check whether the approved staffing pattern is being followed
- 4Assess if the staffing pattern is appropriate for the department's mandate and objectives
- 5Evaluate whether control mechanisms for HR policy compliance are adequate
Practical Example
An auditor uses the A&E payroll database to pull data for the Public Works Department and discovers that while 120 Junior Engineers are sanctioned, only 85 are in position, yet 45 Senior Engineers are in place against a sanctioned strength of 30. This mismatch triggers a deeper review of whether the department's staffing pattern serves its road-construction mandate effectively.
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 A&E office payroll database?▼
How does this database help in scale audit?▼
What is the ultimate goal of using this data for manpower audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.