Para 3.3.10 — MSO (Audit)
Original Rule Text
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.
What This Means
When auditing establishment pay bills, the auditor must count the number of employees in three categories: those drawing substantive pay (S), those on leave or suspension (L), and those drawing officiating pay (O). The auditor then verifies that these numbers do not exceed the sanctioned strength — S+L and S+O must each be within limits where officiating in leave vacancies is allowed, and S+L+O must not exceed sanctioned strength where a leave reserve exists.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Employees are categorised as S (substantive pay), L (leave/suspension), or O (officiating pay)
- 2Persons on terminal leave or joining time on transfer are excluded from the count
- 3S+L and S+O must each be within sanctioned strength where officiating in leave vacancies is allowed
- 4S+L+O must not exceed sanctioned strength where a separate leave reserve exists
- 5Special checks apply for deputation reserves and provincial/circle scale establishments
Practical Example
A section has 20 sanctioned posts with no leave reserve. The auditor counts: 15 drawing substantive pay (S), 3 on leave (L), and 4 officiating (O). S+L=18 (within limit), S+O=19 (within limit), so both checks pass. If there were 5 officiating, S+O=20 which is the limit. But if S+O=21, the auditor would raise an objection for excess officiating beyond sanctioned strength.
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 'officiating pay'?▼
Why are terminal leave and joining time excluded?▼
What is a leave reserve?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.