Para 3.3.14 — MSO

Check of fixation of pay on revision of pay scales 3.3.14 When there is a general revision of pay, the administrative department should arrange for fixing the initial pay by an officer appointed for the purpose or by any other suitable means as may be deemed expedient. Fixation of pay in such circumstances should be test checked during local audit by the Accountant General (Audit) with reference to service books. When, however, a new time scale of pay is introduced or an existing time scale of pay is revised in isolated cases, the calculation of initial rates of pay and date

(s) of next increment fixed for each incumbent should be scrutinized in the audit office, after calling for the service books and such other necessary particulars, or in local audit, as is deemed convenient.

Chapter–4 Audit of Contingent Expenditure