Audit of Establishment Charges

Questions and Answers

What is primarily checked during the audit of establishment charges?

Employee training programs

Employee satisfaction surveys

Internal department communication

Correctness of claims and adherence to rules (correct)

What must be attested by a competent authority in the service book?

Employee time-off requests

Annual financial statements

Entries of all events in the employee's career (correct)

Departmental project outcomes

Which document verifies the correctness of the amount of pay and allowances for an employee?

Employee feedback forms

Performance appraisal reports

Departmental newsletters

Service book (correct)

What restriction applies to alterations in the employee's Date of Birth in the service book?

No alterations allowed without competent authority approval Signup and view all the answers

What must be recorded annually in the service book for verification purposes?

Certification of verification Signup and view all the answers

What is checked regarding payments made to employees in relation to their age?

No payment after retirement age or term expiration Signup and view all the answers

Study Notes

Audit of Establishment Charges

Establishment charges encompass employee pay, allowances, overtime claims, medical reimbursements, and travel bills.
Local audits are responsible for verifying claims against records held in departmental account offices.
Examination criteria include correctness of claims and compliance with relevant rules and regulations for claim redemption.

Service Book Inspection

Each Government employee (Groups B, C, & D) must have a maintained service book.
Every event in the employee's official career should be recorded in the service book with appropriate attestation from a competent authority.
No alterations can be made to the Date of Birth without prior approval from a competent authority.
An Annual Certificate of Verification must be documented in the service book.

Pay and Allowances Verification

The service book must accurately reflect the correct amounts of pay, allowances, and increments for each Government employee over time.
Audits check that no payments exceed what is permissible post retirement or beyond the period of contract extensions.

Description

This quiz focuses on the audit processes related to establishment charges, including employee pay, allowances, and claims. It examines the local audit's role in verifying claims against departmental records and ensuring compliance with relevant rules and regulations.