Railway Pay and Allowances Procedures

The process of verifying that expenditure on salaries, allowances, and other establishment-related expenses is authorized and within the allocated budget.

The internal review of establishment charges should be conducted with reference to relevant railway codes, regulations, and authorized orders, ensuring compliance.

While accuracy is vital, efficiency is also important when processing establishment claims. Delays can cause inconvenience to employees, so promptness is necessary.

All expenditure, including payments and allowances, must be authorized by the appropriate authority and fall within the approved budget allocation for the department.

When checking pay and allowances, ensure that all payments are made against sanctioned positions. This helps prevent unauthorized hiring or salary increases.

The internal check of establishment charges helps ensure that pay and allowances are distributed accurately, efficiently, and in compliance with rules and regulations.

The system of internal checks should strive for speed in processing employee payments while maintaining accuracy and adherence to regulations.

A document accompanying pay bills detailing any differences in pay and allowances. It's used for internal checks during the salary processing.

A list of employees who were absent during the pay period, used to determine the correct pay deductions.

Internal checks on pay and allowances in pay bills should be based on documentation like the Memorandum of Differences and the List of Absentees.

Class IV staff are exempt from submitting the Memorandum of Differences (Annexure II) for internal pay bill checks. The Accounts Officer handles local checks for them.

Internal pay checks must focus on details within the Memorandum of Differences, or on the corresponding entries directly in the pay bills.

Internal checks only need to be applied on gross pay and allowances that are affected by changes listed in the Memorandum of Differences.

All columns in pay bills should be carefully checked during the internal audit.

The check should extend to verifying the admissibility of increments drawn, using the Statement of Increments to support the claims.

The internal pay bill check should cover all calculations and totals for accuracy.

When a railway employee applies for leave, retirement, reaches retirement age, or dies, all financial claims against them must be immediately assessed and settled.

Applications for gratuity or special contributions to the Provident Fund are sent to the Accounts Officer for verification and payment.

The Accounts Officer verifies the information in the application by checking the employee's service records.

Service records of non-gazetted employees are usually sent with the application. If not available, certified copies or other authentic records are used to verify service.

If service records are unavailable, a written statement from the applicant, attested by their controlling officer, is used for verification.

When an application for gratuity or special contribution is processed, the sanctioning authority notes this in the employee's service records.

After verification by the Accounts Officer, a remark is made in the employee's service record and the Provident Fund ledger account.

The amounts due for gratuity or special contribution are not specified in the application but are calculated and determined by the Accounts Officer.

Applications for gratuity or special contribution to the Provident Fund are sent to the Accounts Officer for processing, without the amounts being specified.

The process of verifying and processing claims must be efficient while ensuring accuracy and adherence to rules and regulations.

Audits of all payments to Class II officers and non-gazetted employees in Statutory Audit are conducted by the Chief Auditor of another railway, nominated by the Comptroller and Auditor General of India.

The Chief Auditor of the Railway where the payment occurs audits bills related to Gratuity and Special Contribution to the State Railway Provident fund.

The nominated Audit Officer pre-checks pension applications of Class II officers and staff, verifying their entitlement before the Accounts Officer issues the Pension Payment Orders.

The Accounts Officer is responsible for tracking leave salary and pension contributions received from foreign employers for Class II officers and staff of the Chief Auditor deployed on foreign service.

The Accounts Officer maintains the Provident Fund accounts for all Class II officers and staff under the Chief Auditor's jurisdiction. The Chief Auditor independently audits these accounts.

If a railway servant on Foreign Service needs leave, the Accounts Officer of the railway where they previously worked must certify the amount of leave salary they're eligible for.

If a railway servant on Foreign Service in India is granted leave that doesn't match the rules of their service, the Accounts Officer must correct the leave type and make sure the employee pays back any extra salary received.

All payments related to the Statutory Audit Office of the Railway (except for Class I service officers' salaries) are handled by the Accounts Officer and charged to the Railways.

The Accounts Officer checks all payments for the Statutory Audit Office (except for Class I service officers' salaries) to ensure they are correct and authorized.

Salary bills must be in the correct format, include required statements, and be signed by the authorized officer.

The designation of authorized officers and their signature samples should be provided to the F.A.& C.A.O. for verification purposes.

Internal checks help ensure that salaries and allowances are paid correctly, efficiently, and in compliance with rules and regulations.

The internal check process should be efficient enough to process payments promptly, but also thorough enough to ensure accuracy and compliance with rules.

All spending, including salaries and allowances, must be approved by the right person and fit within the department's budget.

Ensuring that the expenditure on salaries, allowances, and other employee-related costs is properly authorized and within the allocated budget.

Internal checks should be done according to Indian Railway Codes, other relevant rules, regulations, and existing orders.

The process of verifying and processing claims must be efficient while ensuring accuracy and adherence to rules and regulations.

Audits of all payments made to Class II officers and non-gazetted employees in Statutory Audit are conducted by the Chief Auditor of another railway, chosen by the Comptroller and Auditor General of India.

A complete check should be made against the details in the Memorandum of Differences (Annexure II) or the pay bills themselves - ensuring accurate details.

This check involves verifying all the calculations and totals on the pay bill and includes all the details.

This check involves verifying that the appointments, transfers, and leave periods are accurate and supported by proper documents.

The Accounts Officer is responsible for checking the pay bills for Class IV staff. This ensures that the local inspections are accurate.

The submission of a Memorandum of Differences (Annexure II) for Officers' Pay Bills is not necessary. This means checks are simpler for officer's salaries.

This document is necessary to verify the claims for increments drawn by employees. It is used to check if the promotions and raises are justified.

These advances are given to officers and staff of the Statutory Audit Staff, except Class I Gazetted Officers, for various purposes like festival expenses, natural disasters, or vehicle purchases.

The Accounts Officer is responsible for managing advances for Statutory Audit Staff.

The Accounts Officer prepares a monthly report summarizing the expenses of the Audit Office. This report is sent to the Chief Auditor and the designated Audit Officer.

The "Certificate of Actual Expenditure" includes a detailed breakdown of expenses categorized by type and recipient, like salaries, allowances, and travel expenses.

The Accounts Officer is responsible for managing payments for all employees in the Statutory Audit Office except for Class I officers. This includes salaries, allowances, and other expenses.

This refers to the verification and payment of financial claims by railway employees for things like pension, gratuity, and leave salary.

When a railway worker goes on leave, their employer in their previous location verifies their leave salary and ensures it's correct.

The Accounts Officer is responsible for ensuring the accuracy and authenticity of all leave salary and pension contributions received from foreign employers for Statutory Audit staff deployed abroad.

The nominated Audit Officer is responsible for pre-checking pension applications of Class II officers and staff in Statutory Audit, verifying their eligibility before the Accounts Officer issues the Pension Payment Orders.

The Accounts Officer maintains the Provident Fund accounts for all Class II officers and staff under the Chief Auditor's jurisdiction. The Chief Auditor also conducts independent audits of these accounts.