Check of Pay Rolls - Staff: Chapter XIV

The officer signing a pay roll is held accountable for verifying the actual employment and legitimate duties performed by the staff for whom pay is drawn.

This check ensures that the pay rates charged for Class IV staff are not exceeding the maximum allowed for their specific scales or grades. It also involves comparing the rates from a selected month with employee service cards during periodical inspections.

In addition to the general check as per the Indian Railway Code or the Engineering Department, the total of each sheet must be verified for accuracy.

This is a detailed document that records all deductions from employees' salaries. It includes items like income tax, provident fund contributions, and other authorized deductions.

This register is essential for comparing the actual salary paid to employees against their authorized pay scales. This cross-checking helps identify discrepancies and ensure accuracy.

The principle emphasizes ensuring that the actual salary paid aligns with the designated pay scale for each employee. This involves verifying the employee's position, service record, and other relevant factors to determine the correct pay.

Thorough verification is performed to guarantee that all employees listed as permanent are actually on the permanent establishment. This includes checking their appointments, confirmations, and other relevant documents.

A periodic review of pay sheets to ensure arithmetical accuracy, with particular attention given to entries for broken periods. Checked entries are marked by the reviewing staff.

A process of comparing a percentage of Muster Rolls with Labour Pay Sheets to verify the accuracy of labor payments.

Supplementary or settlement pay sheets are used to adjust wages for periods not covered by the original pay sheets.

The office preparing supplementary sheets must confirm that the amounts claimed haven't been paid before and won't be paid again in the future. They also need to document these changes in the original pay sheets.

When original pay sheet data (Muster Rolls and Labour Pay Sheets) is readily available, a thorough pre-check is conducted by the Accounts Office and documented in the original records.

If original pay sheet data is unavailable, a note is recorded in a special register and the check is postponed until the original vouchers become available.

A register tracking deductions from staff salaries, used to monitor financial transparency and compliance.

A specific form used to record deductions from staff salaries. This form may be combined with another related form.

A form, possibly connected to Form A.1406, used to manage payroll deductions. The use of this form is determined by the Financial Adviser and Chief Accounts Officer.

A register used to ensure no appointments are made exceeding the sanctioned number for each grade or class of staff.

Sanctions for non-gazetted staff, as received, should be entered in the Scale Check Register and attested by the authorized Accounts Officer.

The pay bill for each unit should include a summary of the sanctioned and actual staff strength.

The actual strength in the pay bill summary should be checked against the actual staff charged in the bill.

The actual strength, after verification, should be entered into the Scale Check Register for the corresponding month.

After posting the actual strength for each month, the total actual strength for each class should be compared to the sanctioned strength to identify any excess.

Instances of excess staff strength should be reported to the executive authorities.

Supervising staff should ensure there are no omissions or double entries in the Scale Check Register.

Each bill passed for payment should have an indication that it has been posted in the Scale Check Register.

A sanctioned post should be occupied by only one employee drawing pay.

When passing supplementary bills for payment, ensure the claim hasn't already been covered in other bills. Verify by checking related documents, such as the Memoranda of Differences and Absentee Statement. If these are unavailable, refer to the regular pay bills for the corresponding months.

When processing a supplementary claim, clearly record the claim details and reference to the supplementary bill on the relevant forms or pay bills for the months affected. This includes the names of employees involved.

The Sub-head in-charge or Section Officer (Accounts) must review and attest to all entries and remarks made when processing a supplementary claim. This ensures accuracy and accountability.

For each year, maintain separate registers for recording employee salary details. These registers should include columns for recording information for 12 months.

When transferring data to new registers, cautiously ensure that no pending sanctions, orders, or crucial details are missed. This ensures continuity and completeness of records.

When multiple employees are assigned to the same position or an employee is assigned to an unsanctioned position, their pay and allowances should be flagged for review.

During onboarding (joining time) and authorized periods of position handover (making over and taking over), both the outgoing and incoming employees are considered on duty for that position.

While checking actual staff against the authorized strength, consider periods of dual occupancy during joining and handover, and document these exceptions.

It's acceptable to have more officiating appointments in lower levels or categories if there are an equal or greater number of vacancies in higher levels or categories.

A 100% check should be performed monthly on the sanctioned scale for all non-gazetted employees, including workshop staff.

Sanctions for temporary positions should be recorded separately in the Scale Check Register. A 100% check should also be performed during pay bill processing to ensure no overstaffing or temporary positions being used beyond their authorized period.

Maintaining a register to track payment details for each claim against each employee helps prevent double payment for the same claim. This also aids in creating expenditure statements for control purposes.

A register (Form A. 1412) should be maintained by each Accounts Clerk to record payment details and ensure that only one payment is processed for each claim. The Accounts Officer should initial the entries for verification.

The officer responsible for signing the Pay Roll is also responsible for verifying that employees are actually working and performing their legitimate duties.

The Pay Roll for Class IV staff (non-gazetted) is checked to ensure the pay rates are not exceeding the maximum allowed for their specific scales or grades. This check is also conducted during periodical inspections by comparing the pay rates with employee service cards.

In addition to the general checks outlined in the Indian Railway Code or the Engineering Department, the total amount on each Labour Pay Sheet must be verified for accuracy.

This register is used to compare the actual salary paid to employees against their authorized pay scales. This ensures that salaries are accurately calculated based on their positions and service records.

The principle ensures that only one employee occupies a sanctioned position and receives pay for it. This helps prevent duplicate payments and ensures efficient resource allocation.

Supplementary bills are carefully reviewed to ensure the claim for payment was not already covered in previous bills. This involves checking documents like Memoranda of Differences and the Absentee Statement.

A register used to ensure that no appointments are made exceeding the sanctioned number of positions for each grade or class of staff.

All sanctions for non-gazetted staff should be entered in the Scale Check Register upon receipt and attested by the designated Accounts Officer.

The pay bill should include a summary of sanctioned and actual staff strength for each unit.

The actual staff strength shown in the pay bill summary should be checked against the actual staff charged in the bill.

After verifying the actual strength, it should be entered into the Scale Check Register for the corresponding month.

After posting actual strength for each month, the total actual strength for each class is compared to the sanctioned strength to identify any excess.

Instances of excess staff should be reported to the executive authorities.

Supervising staff ensures there are no omissions or double entries in the Scale Check Register.

Each bill passed for payment should have an indication that it has been posted in the Scale Check Register.

A sanctioned post should be occupied by only one employee drawing pay.

A verification process where a percentage of Muster Rolls are compared to the Labour Pay Sheets to ensure accurate payment records.

Pay sheets used to adjust salaries for periods not covered by regular pay sheets, ensuring all wages are correctly accounted for.

A formal statement by the office preparing supplementary sheets confirming that the claimed amount hasn't been paid earlier and won't be paid again. It ensures accurate records.

A thorough check of the original pay sheets (Muster Rolls and Labour Pay Sheets) performed by the Accounts Office when these documents are readily available.

Form A. 1406 is a specific form for recording deductions from employee salaries. It may be combined with Form A. 1407.

A summary within the pay bill that details the sanctioned and actual number of employees, ensuring accurate staffing records.

A process where the actual number of employees in the pay bill is compared to the sanctioned number to ensure consistency and identify any overstaffing.

When reviewing supplementary bills, double-check that the claim hasn't already been paid. Consult related documents like the Memoranda of Differences and Absentee Statement, or the regular pay bills for the corresponding months.

Ensure all entries and remarks made during supplementary claim processing are reviewed and attested by the relevant officer.

Maintain separate registers for each year to record salary details for 12 months. Carefully transfer entries to new registers, ensuring all necessary information is included.

During onboarding or position handover periods, both the outgoing and incoming employees are considered on duty for that position. This dual occupancy should be accounted for during scale-checking.

It's acceptable to have more officiating appointments in lower levels or categories if there are an equal or greater number of vacancies in higher levels or categories.

A register where all temporary staffing sanctions received by the Accounts Office are documented separately.