Para 3.3.13 — MSO (Audit)
Original Rule Text
3.3.13 In addition to the audit of pay and allowances drawn in the pay bills of establishment for the months selected for detailed audit, cases of increments sanctioned to the members of establishment and cases of fixation of pay on promotion or reversion during the period covered by local audit should also be test checked.
# Check of fixation of pay on revision of pay scales
What This Means
Beyond auditing pay bills for selected months, the auditor must also test-check increments sanctioned to staff and pay fixation cases (on promotion or reversion) that occurred during the local audit period. This ensures that periodic pay changes — not just the monthly pay drawn — are correctly calculated and properly authorised.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Increment sanctions during the audit period must be test-checked
- 2Pay fixation on promotion must be verified for correctness
- 3Pay fixation on reversion (return to lower post) must also be checked
- 4This check is in addition to the regular pay bill audit
- 5Covers the entire period of local audit, not just selected months
Practical Example
During local audit covering April to March, the auditor finds that 8 employees received annual increments and 3 were promoted. For each increment, they verify: the increment date matches the service book, one year has elapsed since the last increment, and no disciplinary action bars the increment. For promotions, they check that pay fixation follows the FR 22 formula and the correct option (if available) was exercised.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are increments checked separately from monthly pay?▼
What is pay fixation on reversion?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.