Para 3.3.10 — MSO

Establishment Bills 3.3.10 The main work involved in audit of establishment bills by number is to calculate separately the number of persons in each section of the establishment (excluding those on terminal leave or on joining time on transfer from one post to another)

(i) drawing substantive pay (S);

(ii) on leave or suspension (L); and

(iii) drawing officiating pay (O), and ensure that

(a) S+L and S+O are each within the sanctioned strength in those establishments where officiating arrangements in leave vacancies are permissible; and

(b) S+L+O does not exceed the sanctioned strength in sanctioned cadres having their own leave reserve and where no officiating arrangements in leave vacancies are permissible.

Notes;

(i) If S+L exceeds the sanctioned strength, it should be ensured before raising an objection that the excess is not attributable to more than one person being on leave against one post.

(ii) In cases where the cadre includes its own deputation reserve, the number of persons on deputation should be excluded from the sanctioned strength.

(iii) In the case of establishments borne on provincial or circle scales, the records maintained by the cadre controlling authority to ensure that the number of officials employed does not exceed the sanctioned strength should also be checked in addition.