Check of Pay Rolls - Staff: Chapter XIV

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Questions and Answers

What is the responsibility of the officer signing the pay roll?

To verify the accuracy of payments to employees based on their legitimate duties (correct)

To ensure the payment is within budget

To approve all overtime claims

To manage the hiring process of new employees

Which of the following checks must be performed on the Pay Roll of Class IV Staff?

Ensure rates of pay do not exceed the maxima of appropriate scales or grades (correct)

Review employee performance evaluations

Validate employee age and qualifications

Confirm employee attendance through daily logs

In the check of Labour Pay Sheets, what specific requirement must be fulfilled?

Only random samples of totals need to be checked

Each individual payment must be verified against bank statements

The total of each sheet should be approximated

The total of each sheet should be checked cent per cent (correct)

What should happen if no Memoranda of Differences are prepared for Class IV Staff?

Rates shown for the month should be checked with the service cards Signup and view all the answers

What principle guides the internal check of charges for non-gazetted establishments?

To supplement rules from previous chapters Signup and view all the answers

What must be done during the periodical inspection of executive offices by the Account Officer?

Verify rates of pay against employee service cards Signup and view all the answers

Which of the following is NOT a precaution to be taken when passing supplementary bills?

Increase pay rates without additional documentation Signup and view all the answers

What should be consulted when checking any supplementary bill?

Memoranda of Differences and Absentee Statement of regular bills Signup and view all the answers

What is required to be entered on the Memoranda of Differences when passing supplementary claims for payment?

Full particulars of the claim and reference to the supplementary bill Signup and view all the answers

What action should be taken if forms for the supplementary claim are not available?

Consult the regular pay bills of the affected months Signup and view all the answers

Who is responsible for attesting the entries made in the new registers?

The Sub-head in-charge or Section Officer (Accounts) Signup and view all the answers

How often should a test check of special allowances be conducted?

Once a year or as practicable Signup and view all the answers

What is the purpose of conducting a ten percent check on the arithmetical accuracy of entries?

To ensure entries are mathematically correct. Signup and view all the answers

What should be done when only Labour Pay Sheets are received in the Accounts Offices?

Obtain a percentage of the Muster Rolls for cross-verification. Signup and view all the answers

What must be certified by the offices preparing supplementary or settlement sheets?

That amounts claimed have not been previously charged. Signup and view all the answers

When Labour Pay Sheets affect the accounts office, what checking process is expected?

Complete pre-checked should be exercised with necessary entries made. Signup and view all the answers

What should be done if Labour Pay Sheets or Muster Rolls are not available in the Accounts Office?

Keep a note in a special register for future reference. Signup and view all the answers

What is the function of the registers in Form A maintained in each Accounts Office?

To monitor authorized deductions from staff emoluments. Signup and view all the answers

How may Form A be treated according to the discretion of the Financial Adviser and Chief Accounts Officer?

As a distinct part, possibly bound with another form. Signup and view all the answers

What initialing practice should follow a ten percent check on entries by checking staff?

Checked entries should be initialed to confirm verification. Signup and view all the answers

What type of checks must be exercised when original paid vouchers become available?

The checks prescribed upon prior availability. Signup and view all the answers

What is the primary purpose of maintaining the Scale Check Register?

To ensure appointments do not exceed sanctioned posts Signup and view all the answers

Who is responsible for attesting the entries made in the Scale Check Register?

The Sub-head or Section Officer (Accounts) Signup and view all the answers

What should accompany the pay bill of each unit according to the guidelines?

A summary of sanctioned strength and actual strength Signup and view all the answers

What must be checked with the actuals charged in the bill at the time of passing it?

The sanctioned strength versus actual strength Signup and view all the answers

What should indicate that a bill has been posted in the Scale Check Register?

An indication must be marked on the bill itself Signup and view all the answers

What action should be taken when excesses over the sanctioned strength are found?

Contact the executive authorities concerned Signup and view all the answers

What is the typical restriction regarding employee duties in relation to sanctioned posts?

Only one employee can remain on duty for each sanctioned post Signup and view all the answers

What should staff supervise to avoid mistakes in the Scale Check Register?

Entries in the register Signup and view all the answers

What is noted in the Scale Check Register after all bills have been posted?

The total actual strength of each class Signup and view all the answers

What type of entries should be promptly entered into the Scale Check Register?

Sanctions for non-gazetted establishments Signup and view all the answers

What should happen if an employee is shown as on duty against a post not sanctioned by the competent authority?

The employee's pay and allowances should be held under objection. Signup and view all the answers

During the periods of ‘making over’ and ‘taking over’ of executive charges, how are employees accounted for?

Both the relieving and relieved employees are counted as on duty. Signup and view all the answers

How often should checks against the sanctioned scale for non-gazetted abolishment be conducted?

Cent per cent every month. Signup and view all the answers

What should be recorded separately in the Scale Check Register for temporary establishments?

Sanctions to temporary establishment. Signup and view all the answers

What is the purpose of maintaining a register in Form A.1412?

To facilitate compilation of statements of expenditure on various allowances. Signup and view all the answers

What does a cent per cent check during passing pay bills of temporary establishments ensure?

That staff engaged are not in excess of the sanctioned number. Signup and view all the answers

If there are excess officiating appointments in lower units, what is allowed?

Excess appointments against an equal or greater number of vacancies in higher units. Signup and view all the answers

What happens to double payment claims according to the protocol?

They are subject to a review by the Accounts Officer. Signup and view all the answers

Which of the following is NOT a requirement when counting employees in a position?

Evaluating their qualifications. Signup and view all the answers

What kind of entries should be in the register maintained by each Accounts Clerk for payments?

Details of amounts passed for payment against each claim. Signup and view all the answers

What needs to be done if proper checks are not served by the Memoranda of Differences when passing supplementary claims?

Consult the regular pay bills of the affected months. Signup and view all the answers

Which of the following statements is true regarding the opening of new registers for accounting?

Fresh registers are opened after the completion of 12 months. Signup and view all the answers

When should a test check of special allowances be conducted?

Locally or during inspections once a year. Signup and view all the answers

Which action must be documented on the Memoranda of Differences when passing supplementary bills?

A counter remark stating proper checks have been made. Signup and view all the answers

Who is primarily responsible for attesting the entries made in the new registers?

The Sub-head in-charge or Section Officer (Accounts). Signup and view all the answers

What action should be taken if the rates of pay charged exceed the maxima of the appropriate scales for Class IV Staff?

Adjust the rates to comply with the maxima. Signup and view all the answers

What is the main purpose of conducting a cent per cent check of each labour pay sheet?

To verify that all entries are mathematically correct. Signup and view all the answers

Which of the following best describes the responsibility of the officer signing the pay roll?

To ensure the correctness of employment facts for the staff. Signup and view all the answers

What should accompany the pay bill of each unit before it is processed?

The corresponding scale check register entries. Signup and view all the answers

In the context of double payments, what protocol is typically followed?

Recovery of the excess amount from the next salary. Signup and view all the answers

What type of entries should be entered promptly into the Scale Check Register?

Entries related to temporary payroll adjustments. Signup and view all the answers

What precaution should be taken in passing supplementary bills?

Ensuring proper documentation is provided for all claims. Signup and view all the answers

What should be done if instances of excesses over the sanctioned strength are found?

Notify the executive authorities concerned. Signup and view all the answers

Which of the following is essential when making entries in the Scale Check Register?

Indication that the bill has been posted should be present. Signup and view all the answers

What is the typical maximum number of employees allowed to draw pay against sanctioned posts?

None, only one employee can be on duty. Signup and view all the answers

What should accompany each pay bill of a unit for proper verification?

A summary of sanctioned and actual strength. Signup and view all the answers

When should entries in the Scale Check Register be made?

Simultaneously as bills are passed for payment. Signup and view all the answers

What role does the supervising staff play in maintaining the Scale Check Register?

They ensure entries are checked for omissions or double postings. Signup and view all the answers

What immediate action is suggested if the actual strength exceeds the sanctioned strength after a posting?

Take up the matter with executive authorities. Signup and view all the answers

What is the purpose of maintaining separate folios in the Scale Check Register?

To simplify record-keeping for different categories. Signup and view all the answers

What must be checked against the actuals charged in the bill at the time of passing it?

The summarized statement of actual and sanctioned strength. Signup and view all the answers

What percentage check is required to verify the arithmetical accuracy of entries?

10% Signup and view all the answers

Which process is required when Labour Pay Sheets are not available in the Accounts Office?

A note should be kept in a special register until vouchers are available. Signup and view all the answers

What must the offices preparing supplementary or settlement sheets include?

A certificate stating the amounts have not been charged earlier and will not be in future. Signup and view all the answers

Which of the following describes a requirement for maintaining a register in Form A?

It must track authorized deductions from emoluments. Signup and view all the answers

What is necessary for checking Labour Pay Sheets when the Muster Rolls of the month are available?

Complete pre-checked entries are made in the Accounts Office. Signup and view all the answers

When should the check prescribed for the original paid vouchers be exercised?

When the relevant Labour Pay Sheets become available. Signup and view all the answers

What is a critical factor in ensuring accurate entries on the Labour Pay Sheets?

Having a certification that amounts have not been previously charged. Signup and view all the answers

What is expected from the checking staff after conducting a ten percent check?

They are required to initial the checked entries. Signup and view all the answers

What documentation is necessary if the relevant Labour Pay Sheets are not accessible?

A note in a special register should be maintained. Signup and view all the answers

What should be done with the pay and allowances of an employee shown as on duty against a post not sanctioned by the competent authority?

They should be held under objection. Signup and view all the answers

During periods of 'making over' and 'taking over' executive charges, how are employees counted?

Both the relieving and relieved employees are counted. Signup and view all the answers

What is required to be recorded separately in the Scale Check Register for temporary establishments?

Sanctions to temporary establishments. Signup and view all the answers

What should be done during the check of a temporary establishment's pay bills?

A cent per cent check should verify compliance with sanctions. Signup and view all the answers

What is the purpose of the register maintained in Form A.1412?

To safeguard against double payments. Signup and view all the answers

What is the procedure if excess officiating appointments are found in lower units?

They may be maintained if there are unfilled vacancies in higher units. Signup and view all the answers

What should be done if there are discrepancies in the actuals charged in a bill?

The actuals should be compared and corrections made prior to passing. Signup and view all the answers

What should the Accounts Officer do with entries in the register maintained by each Accounts Clerk?

Initial them after reviewing the entries. Signup and view all the answers

Study Notes

Chapter XIV: Check of Pay Rolls - Staff

Introductory (1401): Officers are responsible for the accuracy of payrolls.
Pay Roll of Class IV Staff (1403): Pay rates must not exceed maximums for appropriate scales.
Labour Pay Sheets (1404): Total amounts must be checked, 10% of entries checked for accuracy, and staff initials checks, and in some cases muster rolls should be checked against pay sheets.
Supplementary and Settlement Muster Rolls and Labour Pay Sheets (1405): Amounts must not have been previously charged and entries should be correctly recorded for subsequent use. Internal checks should be conducted to verify the accuracy and completeness of these rolls. Records must be kept in the Accounts Office, with details of pay, allowances, overtime, etc., to facilitate expenditure statements.
Register of Deductions (1406): Used to monitor deductions from staff salaries. A dedicated form, Form A.1406, is used for this purpose.
Scale Check Register (1407): Used to check against approved number of staff in specific grades/classes, with a separate form, Form A.1407, for each class.
Principle of Scale Check (1409): Generally, only one employee can be on duty with pay for a specified job. Excessive or incorrect entries should be challenged.
Extent of Scale Check of Permanent Establishment (1410): A 100% check of every non-gazetted worker each month should be conducted against sanctioned limits.
Scale Check of Temporary Establishment (1411): A 100% check on staff employed in temporary assignments should be conducted to ensure that staff limits are not exceeded.
Check against Double Payments (1412): A register (Form A. 1412) is used to prevent duplicate payments. Details of amounts passed for payment must be recorded on the register.

Precautions in Passing Supplementary Bills (1413)

Supplementary Bills verification: Appropriate statements (Annexures) must be reviewed to ensure that the claim is valid. Regular pay bills and accompanying documents must be considered to prevent duplicate claims. If there's no memorandum of differences or absentee status, consult regular pay bills.
Entries and marks: Entries and remarks must be prominently displayed on relevant documents about supplementary claims. Marks of sub-head/section officer of accounts must be on documents about the passing of supplementary bills.

Opening of New Registers (1415)

Yearly registers: New registers (forms 1406, 1407, 1414) must be created annually for claims to ensure smooth transitions. Entries in new registers should be verified and attested to ensure completeness and accurate transfer. Outstanding sanctions, orders, or details needed for future claims must be included.

Special Allowances (1416)

Regular Pay Bills: Special allowances often appear within regular pay bills, verified with supporting documents/employee certificates.
Propriety of claim: Initial internal verification should ensure claims are legitimate and accurately reflected in payrolls. Initial verification should be scrutinized at inspections to prevent errors year-to-year.

Check Rent Rolls (1417)

Rent Recovery: Actual rent collected is critically checked against recorded amounts. Correct procedures for recovery are followed.
Free Quarters: Staff ineligible for free quarters' benefit is not allowed that privilege.

Bills for Educational Assistance (1418)

Railway Servant Assistance: Railway staff can receive assistance for their children's education.
Registers and claims: A register (Form A. 1418) tracks requests, allowing easy review of assistance procedures. Relevant information like names, child details, schools, and passed bill amounts are recorded in the register.

Reimbursement of Tuition Fees (1419)

Tuition Fee claims: Railway servants' children's tuition fee reimbursements are recorded and scrutinized.
Rate limits: Fee rates must match official guidelines for the concerned class. Claims must be checked against fee guidelines and the location of study.

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Description

This quiz covers the essential aspects of payroll checks for staff as outlined in Chapter XIV. Key topics include responsibilities for payroll accuracy, pay rates, tracking deductions, and maintaining proper registers. Test your knowledge on managing payrolls effectively and ensuring compliance with regulations.