Para 3.3.14 — MSO (Audit)
Original Rule Text
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
# Introduction
What This Means
When the government orders a general pay revision affecting many employees, the department appoints an officer or arranges a mechanism to fix initial pay under the new scales. The AG (Audit) must test-check these fixations during local audit using service books. For isolated pay scale revisions (affecting only a few posts), the pay fixation is scrutinised in the audit office itself after obtaining service books and other records, or during local audit as convenient.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1General pay revisions require mass pay fixation by a departmental officer
- 2AG (Audit) test-checks these fixations during local audit with service books
- 3Isolated pay scale revisions are scrutinised in the AG office or during local audit
- 4Service books are the primary reference document for verification
- 5Both initial pay rates and next increment dates must be checked
- 6The method of audit (central or local) depends on convenience and volume
Practical Example
Following the implementation of the 7th Pay Commission in 2016, every central government employee had their pay refixed under the new matrix. During local audit of a ministry, the auditor selects 20 employees across different pay levels and verifies their pay fixation: checking that the correct level was assigned, the pay in the matrix matches the prescribed fitment factor, and the next increment date is correctly determined as per the new rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is test-check sufficient for general pay revisions?▼
Why are isolated revisions handled differently?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.