Railway Pay and Allowances Procedures
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Questions and Answers

What documents should be used for internal checks of pay and allowances when submitted with pay bills?

  • Only the List of Absentees
  • Only the Memorandum of Differences
  • Memorandum of Differences and List of Absentees (correct)
  • Previous pay bills only

    • Under what condition can the submission of the Memorandum of Differences for class IV staff be dispensed with?

  • If done by the employee themselves
  • If all records are up to date
  • In consultation with the Accounts Officer (correct)
  • If the employee has more than five years of service

    • What is the extent of the check applied to gross pay and allowances claimed?

  • Only for entries recorded in the Memorandum of Differences
  • Only for class IV staff
  • Only for those affected by the Memorandum of Differences (correct)
  • For all entries, regardless of the source

    • What kind of check is required for new posts during the detailed check?

    <p>Sanction to the post</p> Signup and view all the answers

    Which document is NOT necessary for the first appointment to Railway Service?

    <p>Last-pay certificate</p> Signup and view all the answers

    Which document is required in case of a transfer?

    <p>Last-pay certificate</p> Signup and view all the answers

    Which statement is true regarding the admissibility of increments?

    <p>It should be checked against the Statement of Increments.</p> Signup and view all the answers

    What type of sanction is required for leave during the detailed check?

    <p>Sanction to the leave</p> Signup and view all the answers

    What must be checked if documents are not submitted with pay bills?

    <p>Information provided in the pay bills themselves</p> Signup and view all the answers

    What is required before leave can be sanctioned for a Railway servant on Foreign Service?

    <p>Certification from the Accounts Officer of the railway</p> Signup and view all the answers

    What action must be taken if a railway servant is granted leave not in accordance with the applicable rules?

    <p>The leave must be converted to the eligible leave under the rules</p> Signup and view all the answers

    What should happen when a railway servant applies for leave or retirement?

    <p>All demands against him should be promptly ascertained and adjusted.</p> Signup and view all the answers

    Which claims related to the Office of the Statutory Audit Office are arranged for payment by the Accounts Officer?

    <p>All claims excluding pay and allowances of Class I service officers</p> Signup and view all the answers

    Who is primarily responsible for checking and sanctioning applications for Gratuity or Special Contribution to Provident Fund?

    <p>The Accounts Officer.</p> Signup and view all the answers

    What is required if the service records of non-gazetted railway servants are not submitted with the applications?

    <p>The Accounts Officer may verify service from certified copies of service sheets.</p> Signup and view all the answers

    What should be included with the salary bills prepared by the Accounts Officer?

    <p>Memorandum of Differences and other prescribed statements</p> Signup and view all the answers

    What should be verified regarding the salary bills according to the content?

    <p>The designation of the officers authorizing the bills</p> Signup and view all the answers

    What evidence may be used for verifying an application for gratuity if no service records are available?

    <p>An affidavit or sworn statement from the applicant.</p> Signup and view all the answers

    What constitutes an incorrect practice regarding leave while in Foreign Service for a railway servant?

    <p>Receiving leave salary without leave certification</p> Signup and view all the answers

    What should accompany the application for Gratuity or Special Contribution to Provident Fund in the case of non-gazetted railway servants?

    <p>Service records of the employees.</p> Signup and view all the answers

    Which statement describes the purpose of pre-checking salary bills in the Accounts Office?

    <p>To confirm bills meet preparation and documentation standards</p> Signup and view all the answers

    What should the sanctioning authority do after preparing an application for gratuity?

    <p>Make a note in the service records.</p> Signup and view all the answers

    In what situation can the Accounts Officer accept the verification of service without service records or certified copies?

    <p>If the last pay drawn can be ascertained from authentic records.</p> Signup and view all the answers

    When might an Accounts Officer call for a refund regarding leave salary?

    <p>If excess leave salary is granted</p> Signup and view all the answers

    Who is responsible for providing the specimen signatures of authorized officers?

    <p>Chief Auditor</p> Signup and view all the answers

    What can be a form of collateral evidence if records are not available?

    <p>Certificates given by an officer to a subordinate.</p> Signup and view all the answers

    What indicates a failure in proper documentation for salary bills?

    <p>Absence of the authorized officer's signature</p> Signup and view all the answers

    What does the remark in the service record after application verification signify?

    <p>Verification status of the application.</p> Signup and view all the answers

    What is emphasized as equally important in the disposal of establishment claims?

    <p>Quickness</p> Signup and view all the answers

    What is NOT typically required when verifying an employee's service for gratuity applications?

    <p>Personal opinions of the verifying officer.</p> Signup and view all the answers

    Which factor must be checked against expenditures on pay and allowances?

    <p>Sanction of competent authority</p> Signup and view all the answers

    What should the internal check of establishment claims reference?

    <p>Authorized rules and regulations</p> Signup and view all the answers

    In the context of establishment claims, what constitutes a necessary component of internal checks?

    <p>Sanctioned budget provisions</p> Signup and view all the answers

    What is the maximum goal in processing establishment claims as inferred from the text?

    <p>To provide timely payments</p> Signup and view all the answers

    Which component is NOT part of the internal check process for establishment charges?

    <p>Analysis of employee satisfaction</p> Signup and view all the answers

    Why is accuracy highlighted alongside quickness in processing establishment claims?

    <p>To prevent staff inconvenience</p> Signup and view all the answers

    Who is responsible for verifying claims relating to pension and gratuity for Class I Service Officers?

    <p>Accountant General, Central Revenues</p> Signup and view all the answers

    Which officer audits the payments made to Statutory Audit Officers and non-gazetted staff?

    <p>Chief Auditor of another Railway</p> Signup and view all the answers

    Which payment claims do not need to be forwarded to the nominated Audit Officer?

    <p>Gratuity claims under the Civil Service Regulations</p> Signup and view all the answers

    What is the main role of the Accounts Officer with regard to Class II Officers on foreign service?

    <p>To watch the receipt of leave salary contributions</p> Signup and view all the answers

    Who is responsible for maintaining the Provident Fund accounts of Class II Officers in the Railway?

    <p>Accounts Officer</p> Signup and view all the answers

    Who is responsible for providing records related to the recovery of advances for the Statutory Audit Staff?

    <p>Accounts Officer</p> Signup and view all the answers

    In the monthly certificate of actual expenditure, which of the following categories must be listed under salaries?

    <p>Class I Officers</p> Signup and view all the answers

    What does the Accounts Officer certify regarding expenditures in the office of the Chief Auditor?

    <p>A total sum including various categories like pay and travelling allowances</p> Signup and view all the answers

    Which of the following is NOT included in the components listed for the classification of expenditures?

    <p>Salaries of Class III Officers</p> Signup and view all the answers

    What must be detailed at the foot of the certificate issued by the Accounts Officer?

    <p>Details of Several Classes of Expenditure</p> Signup and view all the answers

    What is required for the detailed check regarding first appointments to Railway Service?

    <p>Order of appointment and health certificate</p> Signup and view all the answers

    In which scenario can the check of pay and allowances be completed based solely on the information in the bills themselves?

    <p>When the forms for the Memorandum of Differences are missing</p> Signup and view all the answers

    What documentation should accompany the sanation for leave during a detailed check?

    <p>Sanction to the leave and statement of its nature and extent</p> Signup and view all the answers

    Which of the following is NOT included in the complete check to be applied to the entries in pay bills?

    <p>Details from the List of Absentees</p> Signup and view all the answers

    What documentation is necessary for a transfer during the detailed check?

    <p>Last-pay certificate and charge reports</p> Signup and view all the answers

    What is a potential requirement for new posts that needs to be communicated to the Accounts Officer?

    <p>Sanction to the post</p> Signup and view all the answers

    Which element is crucial to check in the gross pay and allowances claimed?

    <p>Relation to the information in the Memorandum of Differences</p> Signup and view all the answers

    What specific aspect of the salary bills requires a detailed check against calculations?

    <p>Accuracy of all calculations and totals</p> Signup and view all the answers

    In what situation does the Accounts Officer have the authority to accept verification of service without documented records?

    <p>If no documentation is available due to exceptional circumstances</p> Signup and view all the answers

    What should be done immediately upon receiving notification of a railway servant's death?

    <p>Ascertain and adjust all demands against him promptly.</p> Signup and view all the answers

    What is required from the sanctioning authority when an application for gratuity is prepared?

    <p>A note regarding the application in the service records.</p> Signup and view all the answers

    What can the Accounts Officer accept if service records are unavailable?

    <p>A verified rate of the last substantive pay from authentic records.</p> Signup and view all the answers

    What collateral evidence may be required if the service records are not provided?

    <p>Certificates from officers or testimony from colleagues.</p> Signup and view all the answers

    If no collateral evidence or service records are available for a gratuity application, what may be requested from the applicant?

    <p>An affidavit or sworn statement.</p> Signup and view all the answers

    What must accompany applications for Gratuity or Special Contribution to Provident Fund for non-gazetted railway servants?

    <p>Service records of the employees.</p> Signup and view all the answers

    How should the particulars in applications for gratuity be verified?

    <p>By reviewing the service records or certified copies.</p> Signup and view all the answers

    What action should the Accounts Officer take after verifying an application for gratuity?

    <p>Record the verification in the service record.</p> Signup and view all the answers

    Which of the following statements is true regarding the verification process for gratuity applications?

    <p>Verification involves assessing authenticated records of service.</p> Signup and view all the answers

    Upon preparation of a gratuity application, which entity holds the responsibility for establishing its authenticity?

    <p>The sanctioning authority.</p> Signup and view all the answers

    Which statement accurately describes the role of the competent authority in establishing claims for pay and allowances?

    <p>It validates that the expenditure is within the sanctioned budget.</p> Signup and view all the answers

    What should be the primary focus during the internal check of establishment claims according to the guidelines?

    <p>Maintaining a balance between quickness and accuracy.</p> Signup and view all the answers

    In which scenario is it acceptable to incur expenditure on pay and allowances?

    <p>Against posts that have been sanctioned by competent authority.</p> Signup and view all the answers

    What is a critical aspect of the check process that must be confirmed for claims related to establishment charges?

    <p>Verification against authorized rules and regulations.</p> Signup and view all the answers

    Which of the following best reflects the expectations from the internal check procedure for establishment charges?

    <p>To follow established protocols without unnecessary delays.</p> Signup and view all the answers

    Which of the following is NOT a component of the internal check process for establishment charges?

    <p>Review of past expenditure without current documentation.</p> Signup and view all the answers

    What should auditors prioritize during the check of payroll documents as associated with establishment charges?

    <p>Scrutinizing for unauthorized changes to salary figures.</p> Signup and view all the answers

    Who is responsible for the verification of pension applications for Class II officers in Railway Audit Offices?

    <p>Nominated Audit Officer</p> Signup and view all the answers

    Which payments do not require verification from the nominated Audit Officer before being issued?

    <p>Gratuity payments</p> Signup and view all the answers

    What is the primary responsibility of the Accounts Officer regarding Class II officers and staff on foreign service?

    <p>Watch the receipt of leave salary and pension contributions</p> Signup and view all the answers

    Who audits the payments made by the Railway Accounts Officer to Class II Service and non-gazetted staff under Statutory Audit?

    <p>Chief Auditor of the Railway</p> Signup and view all the answers

    Which entity maintains the Provident Fund accounts of officers from the Indian Audit and Accounts Service?

    <p>Accountant General, Central Revenues</p> Signup and view all the answers

    What document must accompany the application for pension for Class II officers of Railway Audit Offices?

    <p>Pension Payment Orders</p> Signup and view all the answers

    What is one of the responsibilities assigned to the Chief Auditors regarding Provident Fund accounts?

    <p>Auditing the accounts of the staff</p> Signup and view all the answers

    What action must the Accounts Officer perform regarding vouchers after sending them for audit?

    <p>Monitor the return of the vouchers</p> Signup and view all the answers

    Which aspect of expenditures does not require pre-checking by the nominated Audit Officer before payment is made?

    <p>Pension payments</p> Signup and view all the answers

    What is the periodic responsibility of the Accountant General, Central Revenues in relation to Class I Service Officers?

    <p>Dealing with claims for pension and gratuity</p> Signup and view all the answers

    Study Notes

    Chapter XII: Check of Establishment Charges—General

    • Pay Bills (Introductory): Method of check, extent of check, detailed check, check of recoveries, G.P. fund recoveries, postal life insurance, other recoveries, travelling allowances, advances, adjustments of recoveries, gratuity, special contribution to provident fund, foreign service contributions, and broad sheet of recoveries are detailed.

    • Check of Expenditure of Statutory Audit Offices: Payment, checks, audit of expenditure, pension checks, foreign service, maintenance of provident fund accounts, advances to staff, and certificate of actual expenditure are covered.

    • Miscellaneous: Annual return of staff attaining the age of superannuation, annual income tax return, furnishing of income tax return to staff, computer pay roll, policy, coding, master data, changes, statements, pay roll mechanization cell, responsibility of bill preparing units, computer cell, and audit of pay rolls.

    • Form of Pay Bills: Includes forms for pay bills, a memorandum of differences, an increment statement, an absentee statement, and a last pay certificate.

    Chapter XII: Check of Establishment Charges—General (continued)

    • Introductory: Detailed instructions from Chapter VIII and subsequent two chapters are applied for internal checks on establishment claims.

    • Internal Check: Follows the Indian Railway Codes, authorized rules, and current orders for the disposal of claims; quickness in claims resolution is as important as accuracy.

    • Sansctions and Funds: Pay and allowance expenditure should be sanctioned and within the allocated budget. Charges must adhere to sanctioned posts.

    • Pay Bills (Method of Check): Internal checks of pay and allowances (using Memoranda of Differences, and lists of Absentees) ensure correctness. Class IV staff may have a different checking procedure; the submission of a Memorandum of Differences may be dispensed with in consultation with the Accounts Officer depending on circumstances.

    • Extent of Check: Checks for details in the Memorandum of Differences, gross pay and allowances claimed, increment statements, admissibility of increments, and bill details.

    • Detailed Check (New Posts): Requires communication of post sanction to Accounts Officer, order of appointment, date-of-birth certificates, transfer details (last-pay certificates and taking over charge), leave sanctions, details for promotions/increments, and procedures for efficiency bars in time scales.

    • Detailed Check (Transfer): Check last-pay certificates, dates of giving and taking over charge, leave sanctions and admissibility, promotion/increment details, and proper procedures when dealing with individuals moving to a new office.

    • Detailed Check (Promotions/Increments): Sanctions from competent authority are key to processing. Efficiency bar stages must be adhered to.

    • Check of Recoveries: Accounts Officer is responsible for ensuring timely and accurate recovery of all funds due. Suspense accounts and detailed post checks may be involved; refunds, advances, and loan recoveries are handled.

    • Travelling Allowances Bills: Journals, officer countersignatures, relevant sanctions, certificates, and authority for travel beyond jurisdictional limits are critical.

    • Other Allowances: Proper departmental officer signatures on relevant documents are sufficient authority for claims.

    • Advances of Pay and Allowances: Proper procedures must be followed for advances, noting relevant sanctioning procedures, and appropriate accounting for transfers.

    • Adjustment of Recoveries: Procedures for settling demands (i.e. leaves, retirement, or dismissal) are necessary.

    • Gratuity and Special Contribution to Provident Fund: Applications are sent to the Accounts Officer for verified payment, with attention paid to service sheets and specifics. A written statement, when necessary, or affidavit may be used.

    • Gratuity and Contribution (Special Cases): All payments require relevant sanctioning documentation. Missing credits need investigation.

    • Maintenance of Provident Fund Accounts: All staff members’ PF accounts are maintained by the Accounts Officer, noting the Chief Auditor of the specific railway's oversight in some cases.

    • Advances to Statutory Audit Staff: Specific advances (e.g., festival, flood, conveyance) are handled by the Accounts Officer, maintaining records and recovery efforts.

    • Certificate of Actual Expenditure: A monthly certificate, with specifics, outlines details (by category) of expenditure in each month submitted to the Chief Auditor by the Accounts Officer .

    • Audit of Expenditure: Covers aspects of payments to class II officers, non-gazetted staff, gratuity, and funds; appropriate oversight (e.g., from another railway’s Chief Auditor , given specific situations) is necessary.

    • Pension to Statutory Audit Staff: Pension applications require pre-checks from the nominated audit officer.

    • Statutory Audit Staff on Foreign Service: Account Officer handles leave salary and pension contributions from foreign employers of staff who have transferred to this category.

    • Annual Return of Staff: Officers reaching the age of 58 are listed by the Accounts Officer for retirement consideration (and extension).

    • Annual Income-Tax Returns: Account Officer gathers and submits information about staff income-tax payments.

    • Computer Pay Roll: (Policy of computerization and processing details). Procedures and forms for computer payrolls(including coding, master data, and changes). Statements (e.g. debit summary, credit summary, memorandum of differences, and absentee statements) are crucial processing steps.

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    Chapter 12: Check of Establishment Charges—General PDF

    Description

    Test your knowledge on the procedures and requirements regarding pay and allowances within the Railway Service. This quiz covers essential documents, checks, and conditions related to salary processing and staff management. Ensure you're informed about the intricacies of railway staff payment protocols.

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