Internal Check of Pay Rolls - Officers Chapter XIII

The internal check of pay bill for officers involves ensuring they are entitled to the pay they claim, verifying the pay is sanctioned for the post, and recording the payment to prevent duplicate claims.

The Salary Registers are used to ensure that officers are entitled to the pay they claim and to keep track of payments for future leave calculation.

When an officer is on leave, it is crucial to verify if the leave has been approved, adheres to the allowed duration, and the paid leave salary is correct.

Service Cards are used to track an officer's entire service history, including duty periods, suspension, and leave, which is important for calculating future benefits like leave, pension, and gratuity.

The Cadre Register keeps track of appointments of officers within a specific level (cadre) to ensure that there are no excessive appointments exceeding the authorized scale.

Payment of salary can only be made for a post which has been officially sanctioned through approval and if the officer is actually holding that position.

Payment beyond the normal retirement age is not allowed. Pay is subject to the rules and regulations of the organization.

A new pay slip is required when an officer's pay is changed due to reasons other than a regular increment, such as promotion, demotion, or transfer.

When an officer's pay is changed due to a change in their position, such as a promotion to a higher grade or a transfer to a different department.

Before approving an officer's leave, the Accounts Department verifies the officer's eligibility and the duration of leave allowable.

A comparison is made between the leave sanctioned and the leave reported in the office copy to ensure accuracy.

The details of leave and transfer are recorded in the salary register, including the officer's assumption of duty after leave or joining a new post.

Information about irregularities or objections in an officer's pay, allowances, leave, or joining times is noted in the salary register.

An officer's pay cannot exceed a specific stage until they pass an efficiency bar, which is assessed by the competent authority.

The salary register serves as a central document for recording and tracking various details related to officer's pay and leave, including changes, issues, and objections.

Records of taking charge, making over charge, or going and returning from leave are immediately inputted into the salary register upon receipt.

The salary register is used to monitor and regulate the officers' financial details, ensuring accuracy and compliance with established rules.

The sanctioned number of positions within a grade or class, like a 'budget' for roles.

The process of ensuring that the number of people filling positions (incumbents) does not go beyond the authorized limit (sanctioned posts).

An officer who is temporarily assigned to a position, not permanent.

To check if the number of active officers in a grade or class stays within the sanctioned post limit throughout the month using a system of numbers and dates.

When an employee is transferred or a change in their position occurs, a 'nil' money column should be opened in the Salary Register to prevent incorrect salary disbursement until their new pay details are updated.

Before a new salary register is used, it needs to be checked by the Accounts Officer for correct transfer of information from the previous register. This includes verifying the accuracy of employee details and pay related data.

When an employee is transferred to another department or their salary changes, a pay slip document is prepared to reflect the new details. Copies of the pay slip are sent to the employee, the department they were transferred to, and the Accounts Officer.

Each pay slip remains valid until a new one is issued to reflect a change in the employee's salary or position.

The Salary Register should clearly indicate when a temporary appointment ends by stating the specific date. This helps track the end of the temporary period.

When an employee's salary is reduced or changed, a new column is created in the Salary Register to track the revised pay structure.

While the Salary Register is used to track pay details, it needs to be cross-checked with the Service Card, which provides a comprehensive account of the employee's service history. Both documents are important for ensuring accurate pay calculation

When a change in an employee's salary, transfer, or leave is officially approved, the Accounts Clerk records this information in the Salary Register and gets confirmation from the Accounts Officer.

The Accounts Clerk should ensure that the Pay Bill includes only sanctioned posts and that payments made for an employee are recorded to prevent any duplicate payments.

Any discrepancies in pay or deductions should be noted in the Salary Register, using a symbol or a guiding letter with an explanation in the designated space.

The Accounts Clerk completes this form and submits the pay bill and Salary Register for further review.

The Accounts Office maintains a Service Card for each officer, which includes information on duty periods, suspension, and leave. This is updated every two years or when the officer retires.

The Accounts Office ensures that the pay bill is reviewed, and any objections or overpayments are addressed before the next month's pay is processed.

Recovery of overpayments is made by shorting the next pay bill, and this record should be documented in the 'Particulars of Objections' section of the Salary Register.

Each month's salaries should be reviewed before the next month's pay bill is processed to ensure that all outstanding objections have been resolved.

The number of the money column where the payment was entered in internal check, the A-B number, and the date of the voucher are recorded under the heading 'Date of payment of Bills' in the Salary Register.

The enforcement of the pay bill is completed by the Accounts Clerk, and then the bill and Salary Register are submitted to the Sub-head or Section Officer (Accounts) for review and attestation before being sent to the Accounts Officer.

Recovery of overpayments is made by shorting the next month's pay bill, and this record should be documented in the 'Particulars of Objections' section of the Salary Register.

The Accounts Clerk is responsible for completing the enforcement on each pay bill and submitting the bill and Salary Register for further review.

Ensuring an officer is entitled to their claimed pay, verifying the pay is sanctioned for their post, and recording payment to prevent duplicate claims.

A key document where officers' pay details are recorded, including changes, issues, objections, and leave information.

A register specifically designed to track the number of officers appointed within a particular level (cadre) to ensure no exceeding the sanctioned limit.

Maintaining a consistent record of pay details, particularly when an officer's salary or position changes, prevents incorrect salary disbursement.

Recording the payment of a bill in the Salary Register, including the money column number, voucher number, and date of payment, to create a traceable audit trail.

A new pay slip must be issued when there's a change in an officer's pay, except for regular increments. Examples include promotion, demotion, or transfer.

The Accounts Office reviews the pay bill and addresses any objections or overpayments before processing the next month's pay.

A column in the salary register that is used to track a change in an officer's salary or position, helping prevent incorrect payments during the transition.