Para 3.3.12 — MSO (Audit)
Original Rule Text
3.3.12 Apart from comparing the pay and allowances drawn by each government servant in the pay bills of the month
(s) selected for test audit with the corresponding entries in the service books and checking the acquittance rolls to ensure that the pay and allowances drawn have been disbursed and proper acquittance obtained, the admissibility of pay and allowances drawn for each individual should be checked completely as indicated above.
What This Means
For the months selected for test audit, the auditor must compare each government servant's pay and allowances in the pay bill with the corresponding entries in their service book, and also check the acquittance rolls to confirm that the pay drawn was actually disbursed and properly receipted. The admissibility of pay and allowances must be completely verified for each individual in the test-checked months.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pay bill entries must be compared with service book entries
- 2Acquittance rolls must be checked for actual disbursement and proper receipts
- 3Admissibility of pay and allowances must be fully verified for selected months
- 4This applies to all individuals in the establishment for the test-checked months
- 5The check ensures no one is being overpaid or paid without authority
Practical Example
The auditor selects March and September pay bills for test audit of a 30-person office. For each employee, they check: the basic pay in the bill matches the service book entry, HRA claimed matches the entitled rate, the acquittance roll shows the employee signed for Rs 45,000 (matching the net pay in the bill), and no one has been paid who is not on the establishment list.
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 an acquittance roll?▼
Why check both the pay bill and the acquittance roll?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.