Internal Check of Pay Rolls - Officers Chapter XIII

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Questions and Answers

What is the primary purpose of the internal check on an officer's pay bill?

To ensure the officer is entitled to pay for their actual post (correct)

To record all payments irrespective of their validity

To oversee the recruitment process of new officers

To evaluate the performance of the officer in charge

Which record is NOT specifically mentioned as being necessary for maintaining an internal check?

Salary Registers

Service Cards

Cadre Register

Performance Appraisals (correct)

What must be confirmed when an officer is on leave for their pay to be correctly charged?

That the officer has completed their service period

That a replacement officer has been appointed

That the officer has been promoted

That the leave has been granted and not exceeded (correct)

Which factor is NOT a part of the internal check according to the principles outlined?

Evaluating the officer's personal conduct Signup and view all the answers

What record should be maintained to check appointments in excess of the sanctioned scale?

Cadre Register Signup and view all the answers

Which of the following is a condition for a claim to be admissible according to the internal check?

The officer must hold a sanctioned post Signup and view all the answers

What is the significance of recording payments as part of the internal check process?

To serve as a check on second claims Signup and view all the answers

What should be entered at the top of the page for a unit of classification?

The number of sanctioned posts Signup and view all the answers

How should the names of permanent incumbents be organized?

In order of seniority Signup and view all the answers

What indicates that the cadre has not been exceeded as a whole?

The number of posts accounted for by broken periods plus column 1 Signup and view all the answers

What must be ensured while entering connecting numbers in column 3 of the register?

The dates indicating fractions do not overlap Signup and view all the answers

Which entry indicates the incumbents present throughout the month?

The figure '1' Signup and view all the answers

What should be done with the new registers once they are prepared?

They should be laid with the old ones for verification. Signup and view all the answers

In which situation is a 'nil' money column required?

When an officer is transferred and the last pay certificate is issued. Signup and view all the answers

What precaution should be taken for temporary appointments of officers?

The word 'stop' should be written in the payment cage of the month when the sanction expires. Signup and view all the answers

What must the Accounts Clerk do upon receiving orders for salary alterations?

Make an entry in the Salary Register and obtain attestation. Signup and view all the answers

How long is a pay slip (Form A. 1311) valid?

Until it is superseded by a fresh one. Signup and view all the answers

What must be indicated in the Salary Register when an officer is appointed for a limited time?

The duration of their appointment. Signup and view all the answers

What action should be taken when new money columns are opened in the salary registers?

Pay slips should be prepared for the affected officers. Signup and view all the answers

What is the primary purpose of a ‘nil’ money column?

To prevent unauthorized pay disbursement. Signup and view all the answers

What should be noted in the blank space on the right-hand page of the salary register when a 'nil' money column is opened?

The date of the last pay certificate's issuance. Signup and view all the answers

What should be done with items placed under objection before the next month’s pay bill?

They should be reviewed and cleared. Signup and view all the answers

How is recovery of overpayment typically handled in subsequent pay bills?

By short payment in a subsequent bill. Signup and view all the answers

What must be recorded in the Salary Register for payments subjected to an internal check?

The internal check number and date of the voucher. Signup and view all the answers

What should be done if the amount of pay or deductions differs from the salary register?

Note the actual amounts passed or deducted. Signup and view all the answers

Who is responsible for filling in the enforcement on every pay bill subjected to internal check?

The Accounts Clerk. Signup and view all the answers

Under what condition should a fresh pay slip be issued?

When there is an efficiency bar that is removed Signup and view all the answers

What is the purpose of the Service Cards maintained by the Accounts Office?

To document all information about each officer. Signup and view all the answers

When should Service Cards be updated?

Every two years or upon officer retirement. Signup and view all the answers

What should happen when an officer passes from one time-scale to another?

A fresh pay slip must be issued Signup and view all the answers

What action should be taken if peculiar payments are made?

Note the issues in the Salary Register. Signup and view all the answers

What must be done before leave is sanctioned?

The leave application must be certified by the Accounts Officer Signup and view all the answers

When entering reports of leave in the salary register, what should be included?

A comparison of sanctioned leave with the office copy Signup and view all the answers

Who is responsible for attesting the enforcement of the pay bill?

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

What should be included in the Salary Register when payments for broken periods are made?

A note explaining the peculiarity of payments. Signup and view all the answers

What should be noted in the Salary Register regarding irregularities?

Every objection noticed during internal checks Signup and view all the answers

What is required for an officer to cross an efficiency bar?

A declaration of fitness from the competent authority Signup and view all the answers

What must be completed upon the officer's return from leave?

Documentation of the leave period in the salary register Signup and view all the answers

When should reports of making over and taking charge be entered in the salary register?

Immediately on receipt Signup and view all the answers

What should be included when comparing leave applications with the leave report?

Remarks attested by the Branch Officer Signup and view all the answers

What is the purpose of issuing a fresh pay slip when an increment is stopped?

To update emoluments accurately Signup and view all the answers

Which record should be maintained to ensure that leave has not been exceeded for an officer?

Leave Account Signup and view all the answers

Which principle of internal check directly relates to verifying whether a pay claim corresponds to a sanctioned post?

Confirming appointment Signup and view all the answers

When maintaining the Salary Register, what is not considered essential for the internal check on pay bills?

Recording pay for administrative purposes Signup and view all the answers

What document serves as a check on future claims for leave and Special Contributions to Provident Fund?

Leave Account Signup and view all the answers

Which aspect of the internal check process is critical when verifying the employment status of an officer on leave?

Checking adherence to leave policies Signup and view all the answers

Which of the following is NOT necessary to be documented when recording payments in the Salary Register?

Total number of officers present Signup and view all the answers

For which scenario would the Cadre Register specifically serve as part of the internal check?

Tracking appointments in excess of sanctioned scale Signup and view all the answers

What is the maximum number of officers permitted to draw duty pay against Class II Service posts?

Equal to the number of working posts in the Class II Service Signup and view all the answers

In what scenario may the total number of officers on duty, not including Class II Service officers, exceed the sanctioned posts?

If there is a corresponding shortage in Class II Service officers Signup and view all the answers

Which of the following statements about administrative posts is true?

No more than one officer can occupy a sanctioned administrative post at any time Signup and view all the answers

What must be taken into account when determining the total number of officers on duty or on leave?

All officers' statuses including leave, but excluding Class II Service officers Signup and view all the answers

Which of the following is NOT considered when calculating the total number of officers on duty or leave?

The leave reserve for departments not provided in the District grade Signup and view all the answers

How should the names of officiating incumbents be recorded in relation to permanent incumbents?

They should be listed after those of permanent incumbents on duty on 1st April. Signup and view all the answers

What indicates that incumbents were present for the entirety of the month?

The figure '1' written in the first column. Signup and view all the answers

What must be ensured to avoid exceeding the cadre during the month?

Overlap of dates for the same chain is avoided. Signup and view all the answers

What action should be taken for new promotions entered into the register?

Draw a line through names of officers leaving the post. Signup and view all the answers

What does the highest number in column 3 signify?

The number of broken periods accounted. Signup and view all the answers

Which category of incumbents should be noted after the permanent incumbents?

Incumbents appointed under temporary arrangements. Signup and view all the answers

Which entry must be made for incumbents present only part of the month?

The dates indicating the periods they were on duty. Signup and view all the answers

What should be documented in the blank space left for promotions?

A notation for reference regarding previous incumbents. Signup and view all the answers

How should temporary posts be displayed in relation to permanent positions?

They should follow permanent posts in the register. Signup and view all the answers

Which document should be referenced to make correct monthly entries?

The Absentee Statement for the month. Signup and view all the answers

What should be done to prevent pay from being issued when an officer transfers from the accounts circle?

Open a 'nil' money column in the Salary Register. Signup and view all the answers

Which of the following is NOT a requirement when new registers are prepared?

They should indicate any temporary appointments made. Signup and view all the answers

What must be done if the sanction of a temporary appointment expires?

Write 'stop' in the payment cage of the salary register. Signup and view all the answers

When preparing pay slips for newly posted officers, what should be included?

The new position and changes in emoluments. Signup and view all the answers

What action is required when making entries in the Salary Register for alterations such as pay and leave?

Ensure the Accounts Officer attests the entry. Signup and view all the answers

In what scenario is a 'nil' money column required?

When an officer officiates for another during their absence. Signup and view all the answers

What should be noted in the Salary Register when an officer is appointed for a limited duration?

The specific limitations of their appointment. Signup and view all the answers

Which action is NOT appropriate when handling pay slips?

Preparing pay slips only when a discrepancy is found. Signup and view all the answers

What is crucial to confirm when opening new money columns in the salary registers?

That necessary particulars have been correctly transferred. Signup and view all the answers

What condition must be met for a fresh pay slip to be issued if an officer returns from leave?

The officer's leave report should be completed. Signup and view all the answers

When is it necessary to record particulars of irregularities in the Salary Register?

During the internal check of pay and allowances. Signup and view all the answers

What action should be taken when an officer passes an efficiency bar?

A fresh pay slip must be issued. Signup and view all the answers

How should changes in emoluments, other than increments, be documented?

Recorded in the salary register immediately. Signup and view all the answers

Which of the following actions is essential for ensuring the validity of a leave application?

The Accounts Officer must certify the officer's eligibility for leave. Signup and view all the answers

What must follow once a fresh pay slip is distributed for an increment being stopped?

The change must be recorded in the salary register. Signup and view all the answers

What is required to be noted in the Salary Register before leave is sanctioned?

A comparison of the sanctioned leave to the leave report. Signup and view all the answers

Which event requires immediate updating of the Salary Register?

Reports of making over and taking charge after leave. Signup and view all the answers

What must be completed upon an officer's appointment to a temporary post?

A fresh pay slip should be issued immediately. Signup and view all the answers

What must be included in the Salary Register regarding broken period payments?

Payment amounts along with corresponding dates of absence. Signup and view all the answers

Study Notes

Chapter XIII: Check of Pay Rolls-Officers

Introductory (1301): Supplementary rules to Chapters VIII and XII regarding internal check of officer's establishment charges.
Principles of Internal Check (1302): Internal check involves verifying voucher completeness, entitlement to pay, admissibility of pay, recording payments, leave, suspensions, retirement, and employment limits in a cadre register. Ensuring no claims for unsanctioned service or pay.
Records Maintained for Internal Check (1304): Salary Register (1305, 1306) to record pay and allowances, Service Cards (1318) for personnel records, Cadre Register (1319) for employment, details on and calculations for leave, transfer, pay slips (1311) for calculations, and record of objections in the salary registers (1315). Records should reflect leave, suspensions, and any transfer or objections.
Opening New Registers (1308): Necessary names, details, leave, transfers, and outstanding amounts should be carried over to the new registers. All relevant particulars of pay and deductions of officers should be transferred.
Salary Registers (1305): Detailed records of pay and allowances, maintained in Form A.1305 or A.1306, used to track officer pay. "Nil" money columns are created when transferring officers. The nature of the officer's post also triggers a "nil" column creation, as well as temporary appointments.
New Entries (1307): Officer pay should match the register, and new officers should be added immediately. This includes adding officers upon receiving transfer orders from the Railway Board. Entries in the salary register should be attested by an Accounts Officer.
Alternative forms of Salary Registers (1306): Alternative form for less frequent changes; single folio recording six years' entries.
Pay Slips (1311): Form A.1311, used for officer pay, and are current until replaced. New slips are required for increment changes, change in emoluments (bar/efficiency bar removal), changes/pauses in time-scales, leave, or return from leave.
Pay Slip Issuance (1312): Slips issued for increments/removal of increment or bars, changes in emoluments, changes in time-scales (e.g., temporary or permanent appointments, leaving a position or returning from leave), and pauses in time scales.
Leave and Transfer (1314): Leave applications verified for eligibility, with a comparison between sanctioned leave and the amount shown in leave reports. This includes transfer details in the salary register. Records must be maintained if the time scale for a pay or an efficiency bar is affected.
Record of Objections (1315): Irregularities and objections identified during internal checks are recorded; overpayments may be recovered by subsequent short payments.
Internal Check Record (1316): Money column numbers, Account Bill numbers and dates should be recorded and maintained for pay and deductions; note differences and provide explanations for discrepancies.
Service Cards (1318): Contains details of each officer on an individual basis. Information is checked regularly and updated in 20% of instances after 5 years in each case.
Cadre Register (1319): Maintains strength of a service section (cadre), ensuring no over-appointments. A cadre register (Form A.1319) is used for this purpose and the numbers sanctioned for posts within each grade/category are logged.
Cadre Maintenance (1320): Register set up by service, department or class of appointments, tracking details like names of officers, current and temporary allocations of posts (administrative, district officer, assistant officer)
Checks on Months and Appointments (1321): Method of recording officer duty status during a given month and for tracking if allocated posts/numbers are within limits for the given month.
Recruitment (1325): External recruitment for posts and services is a concern of administration, not the Accounts Office.
No-Demand Certificates (1326): Required for Military officers retiring from the railway; to account for all outstanding payments from officers.
Payments Beyond Superannuation (1327): No payment after the retirement age or extended service period.
Temporary Posts (1324): Temporary posts are outside the regular cadre; permanent officers on such posts are treated as on deputation.

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Explore the essential concepts of internal checks on officer pay rolls as outlined in Chapter XIII. This quiz covers supplementary rules, principles of internal check, and maintaining necessary records for verifying pay and allowances. Test your understanding of how these processes ensure accuracy in officer compensation.