Para 3.3.11 — MSO (Audit)
Original Rule Text
3.3.11 Nominal audit of pay and allowances drawn for individuals should be conducted with reference to the service rules and general and special orders of Government governing appointments, transfers, joining time, suspension, retirement, pay scales, different types of special pay and compensatory allowances and also with reference to the initial and primary records such as service books, increment certificates, orders of appointment/promotion/reversion, sanctions to leave, orders, if any, of suspension and the subsistence allowance admissible, etc.
What This Means
When auditing the actual pay and allowances of individual non-gazetted employees, the auditor must check everything against service rules, government orders, and primary records. This includes service books, increment certificates, appointment and promotion orders, leave sanctions, suspension orders, and the applicable rules for pay scales, special pay, and compensatory allowances. This is called 'nominal audit' because it examines each named individual's entitlements.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Nominal audit verifies individual employees' pay and allowances
- 2Reference documents include service rules and general/special government orders
- 3Primary records checked: service books, increment certificates, appointment orders
- 4Promotion, reversion, suspension, and leave orders must all be verified
- 5Pay scales, special pay, and compensatory allowances are all within scope
- 6Subsistence allowance during suspension must be checked for admissibility
Practical Example
During local audit, the auditor selects 10 employees from a 50-person office for nominal audit. For each, they verify: the pay matches the sanctioned scale in the appointment order, the last increment date is correct per the service book, the HRA rate matches the city classification, and one suspended employee is receiving subsistence allowance at the correct rate (50% of pay for the first six months as per rules).
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 'audit by number' and 'nominal audit'?▼
Are all employees subjected to nominal audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.