Indian Railway Codes and Manuals-Accounts code- Vol-I-Chapter-13 (XIII)
CHAPTER – XIII
CHECK OF PAY ROLLS – OFFICERS
1301.
Introductory. – The rules in this Chapter are supplementary to those in
Chapters VIII and XII and should be applied in the internal check of
establishment charges pertaining to Officers.
A.
PAY BILLS OF OFFICERS
1302
Principles of Internal Check. – In the internal check of the pay bill of an
officer, it is necessary, after testing the formal completeness of the voucher.
(a) to see that he is entitled to the pay, i.e., that it is claimed and is
admissible in respect of a post to which he has been duly appointed, and of
which he is actually in charge ; Note. – No claim can be admitted for service
in a post not duly sanctioned, or for pay not assigned or provided for the post
held by the officer. (b) to record the payment as a check on a second claim and
as a guide in calculating the leave-salary admissible in case of future leave ;
(c) to record the period of duty, suspension or leave as a check on future
claims to leave, Special Contribution to Provident Fund, ‘Death-cumRetirement
Gratuity’ and Pension ; and, (d) to record the employment in a cadre register
as a check on appointments in excess of the sanctioned scale.
1303.
In the case of an officer on leave, it is necessary to see that leave has been
granted, that it has not been exceeded and that the leave-salary claimed has
been correctly charged in accordance with the extant rules.
1304.
Records maintained for internal check. – For the purposes set forth in
paragraph 1302, the following records should be maintained :- For (a) and (b),
the Salary Registers (A. 1305 and A-1306); For (c), the Service Cards and the
Leave Account; For (d), Cadre Register (A. 1319).
1305.
Salary Register. – The record of pay and allowances of officers should be kept
in Form A. 1305 or A. 1306 as decided by the Financial Adviser and Chief
Accounts Officer. If the register is not kept in loose-leaf form, it will be
convenient to reserve two folios for each officer, so that a record for six
years may be kept without changing the register. Separate registers may be kept
for each department or service as may be convenient. Form A. 1305
1306.
Alternative form of Salary Register. – The following alternative form of salary
register is suitable for services wherein the changes are not very frequent.
The advantage in using this form is that a single folio will record six years’
entries. Form A. 1306
1307
New entries in Salary Registers. – The pay admitted in internal check for an
officer should be that shown in the money columns of the salary register for
the period concerned. No pay can be passed to an officer whose name does not
appear in the salary register. The name of an officer newly appointed to a
service or post should be entered in the salary register on receipt of the
orders of the Railway Board. On receipt of the charge report, a money column
should be opened showing the rate of pay and allowances admissible to him under
the rules. In the case of an officer transferred to a railway, the necessary
entries in the salary register should be made from the reports of taking over
charge, the last-ay certificate issued by the Accounts Officer by whom he was
last paid and the statement of service (Form G. 1206) signed by the Accounts
Officer from whose accounts control he was transferred. All entries made in the
salary register should be attested by an Accounts Officer.
1308.
Opening new Salary Registers. – In opening new registers, care should be taken
to see that :- (a) the names of all effective officers in the current registers
with all relevant particulars of pay and deductions are carried over to the new
registers; (b) all orders still in force, any unexpired leave, any transfer
ordered but not carried out, balances of outstanding advances and all
outstanding objections are brought forward in the new register. When the new
registers have been prepared, they should be laid with the old ones before the
Accounts Officer in-charge of the section who should see that the necessary
particulars have been correctly transferred and set his initials against them.
1309.
“Nil” Money Columns in Salary Registers. – When an officer is transferred from
the accounts circle and the Last Pay Certificate is issued a “nil” money column
should be opened; this fact, and the date of the grant of the last-pay
certificate should be noted in the blank space on the right-hand page. This
will prevent pay being passed to him until a fresh money column is opened for
him in the register. A “nil” money column should also be opened whenever the
nature of the post held by an officer is known to be such that careful watch
has to be kept on the salary disbursement, as for example, when an officer is
appointment to officiate for another during the period of the latter’s leave.
If the period is extended, the date in money column should be changed. In the
case of sanctions to temporary appointments of officers, as an additional
precaution, the word ‘stop’ should be written in ink in the payment cage of the
month in which the sanction expires. A new column should be opened for reduced
pay and allowances as well as for ‘nil amounts.’
1310.
When orders sanctioning alterations of pay, leave, transfer etc. are received
the Accounts Clerk concerned should make entry in the Salary Register and
obtain the attestation of the Accounts Officer. When an officer is appointed to
a post for a limited time, the limitation should be stated in the Salary
Register.
1311.
Pay Slips. – After the entries have been made and new money columns, if any,
opened in the salary registers, pay slips in (Form A. 1311) should be prepared
in favour of those officers who were newly posted to the railway or whose
emoluments are changed, and put up to the Accounts Officer for approval. Copies
of the pay slips may also be furnished to the heads of the offices to which the
officers are attached, to facilitate correct preparation of pay bills and to
the officer concerned. A pay slip (A. 1311) is current until it is superseded
by a fresh one. Form A. 1311
1312.
A fresh pay slip should be issued :- (a) whenever any increment is stopped ;
(b) whenever an ‘efficiency bar’ or any other bar against the grant of a
particular increment is removed ; and (c) whenever there is a change of any
kind in emoluments, otherwise than by the accrual of an increment, proceeding
or returning from leave in the ordinary course, e.g. :- (i) when an officer
passes outside or beyond the time scale, or (ii) whenever he passes from one
time-scale to another, or (iii) whenever he is appointed to a temporary post or
reverts therefrom, or (iv) whenever the stage of the time-scale at which there
is a pause, is reached.
1313.
In the case of time-scale of pay with an efficiency bar, Accounts will not pass
pay above that stage until a declaration that the railway servant is fit to
cross the efficiency bar is received from the competent authority.
1314.
Leave and Transfer. – Leave applications of Officers will be scrutinized in the
Accounts Department regarding eligibility of the officer for the leave applied
for and the leave applications will be certified by the Accounts Officer as to
the extent of leave admissible before leave is sanctioned by the competent
authority. On receipt of sanction to leave, either through a notification, or
an order a comparison should be made of the leave sanctioned with that shown in
the office copy of the leave report and a suitable remark given against the
order and attested by the Section Officer (Accounts) incharge or the Branch
Officer. The particulars of leave and transfer as notified in the order should
be posted in the salary register under the section “Particulars of Leave and
Transfer”, which should be completed on receipt of the report of the assumption
of duties by the officer after the expiry of leave or on joining a new post, as
the case may be. Reports of making over and taking charge, or of going and
returning from leave, should be entered in the salary register immediately on
receipt.
1315.
Record of objections in the Salary Register. – Particulars of irregularities or
objections noticed in the course of internal check of pay and allowances,
leave, joining time etc., of Officers should, besides being intimated to the
head of the office concerned for regularization (see paragraph 849) be also
noted in the Salary Register under the section “Particulars of objections”. All
items placed under objection during a month should generally be reviewed before
passing the next month’s pay bill and suitable action should be taken towards
the clearance of all outstanding objections. Ordinarily, recoveries of any over
payment in a bill will be made by short payment in a subsequent bill; and the
record of such recovery should be made in the section “Particulars of
Objections” of the Salary Register before the Bill is laid before the Accounts
Officer.
1316.
Record of Internal Check in Salary Register. – The number of the money column
against which pay has been admitted in internal check and the Account Bill (A –
B) number and date of the voucher subjected to internal check should be
recorded in the salary Register under the heading “Date of payment of Bills” in
the cage for the month for which the pay is due (and not of the month in which
it is disbursed) thus :- “(2) A.B. No. 82EG dated ………………..” If the amount of
either pay or any of the deductions for a month is not the same as that shown
in the relevant money column or if the payment or deduction is made with
reference to more than one money column, the actual amount passed or deducted
through the pay bill should in addition, be noted in the cage. Alternatively, a
guiding letter or symbol should be placed in the cage and the significance
thereof viz., the particulars of the payments or deductions in questions
explained in the blank space provided for the purpose in the Salary Register.
This procedure should also be followed when payments or deductions for broken
periods or any peculiar payments or deductions are made.
1317.
The enforcement on every pay bill subjected to internal check should be filled
in by the Accounts Clerk. The pay bill should then be put up with the salary
register to the Sub-head or Section Officer (Accounts) incharge , who, after
exercising the requisite check, should attest the enforcement of the bill and
the entry in the relevant cage of the salary register with his initials and
submit the bill and Salary Register for check and attestation by the Accounts
Officer.
1318.
Service Cards. – Accounts Office should maintain a Service Card (G1202) for
each Officer containing all the information about the officer. The Service
Cards should be made up-to-date at intervals of two years or when the Officer
retires whichever is earlier. The entries in the Cards should be attested by
the Section Officer (Accounts) and at the end of each five year period, the
Accounts Officer should test-check a few entries in 20% of the Cards and affix
his signature in the Cards so checked. Once in every five year period extracts
of the entries in the Cards should be prepared in quintiplicate one for
Accounts records, one for Personnel Branch, two for obtaining acceptance of the
Officer concerned who may retain one copy, and fifth for the Establishment
(Gazetted) Branch of the Railway Board’s Office. The Accounts Officer is
responsible for preparing and furnishing extracts in respect of Officers under
his Accounts Circle. In the case of Officers on Foreign Service, the extracts
will be prepared and furnished by the Accounts Office responsible for watching
the recovery of Foreign Service contributions. The extracts should be legibly
prepared and 20% should be checked by the Section Officer (Accounts) and
another 20% by the Accounts Officer. In every case of transfer outside the
Accounts Circle, the Service Card of the transferred Officer should be written
up upto the date of transfer an sent to the new Accounts Officer, alongwith the
other transfer documents. In this connection the detailed instructions laid
down in Chapter XII of the Code Indian Railway Administration & Finance-an
Introduction should be seen. B.
CADRE
CHECK
1319.
Cadre Register. – Cadre means the strength of a service or part of a service
sanctioned as a separate unit. The Accounts Office should conduct a cadre check
which is the verification that appointments are not made in any grade or class
of railway service in excess of the sanctioned number of posts and that no post
is filled or held in abeyance without the orders of the competent authority. A
register in Form A. 1319 should be maintained in the Account Office for the
purpose of cadre check. Instructions for working the cadres are prescribed in
the Indian Railway Establishment Code. The detailed checks to be applied to
cadres are prescribed in para 1324 etc. Form A 1319
1320.
Instructions for the maintenance of the Cadre Register. – In the Cadre
Register, separate folios should be set apart for each service, department or
class of appointments, as may be convenient. The number of sanctioned posts in
a grade, class or other unit of classification should be entered at the top of
the page or pages assigned to it under the initials of the Section Officer (Accounts)
in-charge of the section, and the column “Names of Incumbents” should be opened
by entering in order of seniority the names of the incumbents of permanent
posts in the grade or class on 1st April. Such a number of lines as experience
may show to be necessary should be left blank for entry of permanent promotions
during the year to which the register refers. Such promotions should be
entered, and the names of officers permanently leaving the grade or class
should be scored out in red ink. Below the space provided for permanent
incumbents should be entered the names of officiating incumbents beginning with
those actually on duty on 1st April of the year. The names of officers holding
temporary posts should be entered below those holding permanent posts and those
appointed in officiating arrangements in connection therewith.
1321.
After the end of a month, entries should be made in the columns for that month,
showing which incumbents were on duty during any portion of the month. These
entries should be made form the checked pay bills for the month or from the
Memorandum of Differences and the Absentee Statement accompanying the pay
bills, as may be convenient. Against the names of those present throughout the
month, the figure “1” should be written in the first column, while against the
names of those present for a part of the month only, the dates from and to
which they were on duty should be entered in the second column as shown in the
Form A. 1319 and in column 3 should be entered numbers beginning with 1,
connecting the periods which from parts of the same chain, the same number
being repeated against each part of such chain. The highest number in column 3
will thus shown the number of posts accounted for by the broken periods. If
this number added to the sum of the figures entered in column 1 does not exceed
the number of sanctioned posts, it is clear that the cadre has not been
exceeded as a whole. To ensure that the cadre has not been exceeded during any
day of the month, it must be seen, while entering the connecting numbers in
column 3 that the dates indicating the fractions of the same chain do not
overlap each other. The dates 1-6, 7-20 and 21-31 indicate that the post was
filled for the whole month.
1322.
To facilitate the completion of the check after the end of the month, brief
notes indicating the changes during the month may be made either in the
“Remarks” column or at the foot of the column for the month. Information
regarding periods of joining and of taking or making over charge during which
it is permissible for two officers to draw pay against one and the same post,
should be recorded in the “Remarks” column. In the case of cadres which include
a leave reserve the total number of officers on leave and the total period of
leave should, if necessary for the purpose of cadre check, be worked out and
exhibited in the “Remarks” column. A departmental summary should then be
prepared showing the number of “Duty Posts” and “Leave Reserve posts” included
in the sanctioned permanent cadre for each branch or department as compared
with the actual number of officers on duty and on leave and deputation in that
branch or department under the various categories. From the departmental
summary, a general summary showing only the excesses and savings in all
departments of the railway by categories of appointments should be prepared and
placed before the Accounts Officer. The general summary will help the Accounts
Officer to see whether an excess in any class or category is or is not covered
by a shortage in a higher class or category. Cases of excess over the cadre
should be place under objection and reported to Personnel Branch for obtaining
the sanction of the competent authority.
1323.
Checks to be applied. – The following checks should be exercised:- (1) Number
of Permanent Officers – (a) Administrative posts. – Not more than one officer
may hold a lien on an administrative post. (b) District Officers’ posts – The
number of officers holding liens on posts in each of the categories shown below
should not exceed the number of posts sanctioned for the category in the
department concerned. District Officers. Assistant Officers. Provided the
excesses in the number of permanent Assistant Officers should be held to be
covered by corresponding deficits in the Class II Service. Provided also, that
an excess in the number of permanent Assistant Officers should be considered as
permissible if there is a corresponding shortage in the number of permanent
Administrative and District Grade Officers. An officer whose lien on a post has
been suspended should not be included in the above calculations. (c) Class II
service. – The officers holding liens on posts in the Class II Service should
not exceed the total number of posts sanctioned for the service less the number
of posts required to cover the excess in the number of Assistant Officers.
(2)Number of Officer on duty. – (a) Administrative Posts. – No sanctioned
working post may have more than one officer filling it on duty. (b) District
Officers. –The number of officers drawing duty pay should not exceed the
sanctioned number of district working posts unless the excess is covered by a
corresponding shortage in the number of officers drawing duty pay against the
higher, i.e., administrative working posts. Note. - This sub-clause does not
apply to a department the leave reserve for which is provided in the District
grade. (c) Assistant Officers – The number of officers drawing duty pay should
not exceed the sanctioned number of Assistant Officers’ working posts unless
the excess is covered by a corresponding shortage of the number of officers
drawing duty pay against the administrative and district posts or against the
Class II Service posts. (d) Class II Service. – The number of officers drawing
duty pay should not exceed the number of working posts in the Class II Service
unless such excess is permitted under the rules or when a permanent post is
vacant in a higher grade. (3) Total number of Officers on duty or on leave. –
The total number of officers (other than officers of the Class II Service) on
duty or on leave should not exceed the total number, including the leave
reserve, of permanent Administrative, District and Assistant Officers’ posts,
after deducting the excess in the number of Assistant Officers which is covered
by a corresponding deficit in the number of Class II Service Officers. Note. –
For this purpose approved period of joining time and of taking over and making
over are counted as on duty against one and the same post and due allowance
should be made for such instances.
1324.
For the purpose of the checks prescribed in the foregoing rules, temporary
posts should be kept outside the sanctioned cadre and permanent officers
holding such posts should be considered as on deputation from their cadres to
these posts.
1325.
Recruitment to Posts and Services. – Accounts Officers are not required to
watch the observance of provisions relating to recruitment or appointment to
posts or services, as these are the concern of the administrative authorities.
1326.
No demand Certificate for Military Officers in Railway employ. – Military
Officers in railway employ, when about to retire from active service are
required by he Defence Department to produce, besides the last-pay certificate,
a ‘no-demand certificate” from the Railway Accounts Officers. This certificate
should be granted only after adjusting all outstanding demands against the
officers concerned. Similarly in the case of non-railway officers on deputation
to Railway Service should be granted “Nondemand” certificate when they retire
or revert to their parent department.
1327.
Payment beyond the age of Superannuation. – No pa should be passed for a
railway servant beyond the date of attaining the age of Superannuation or on
the expiry of a term of extension of service sanctioned by the competent
authority. In the case of officers about to retire particular(s) care should be
taken to refer to the date of his birth given in the Salary Register Form A.
1305.
Multiple choice questions:
1.What is the primary purpose of the rules mentioned in Chapter XIII?
- a) To outline the rules for leave applications.
- b) To provide guidelines for salary disbursement.
- c) To supplement the internal check of establishment
charges for officers.
- d) To regulate the retirement process of officers.
- Answer:
c) To supplement the internal check of establishment charges for officers.
2.What is one of the main
principles of internal check of pay bills for officers?
- a) Ensuring the officer's leave applications are
approved.
- b) Verifying that the pay is claimed for an admissible
post.
- c) Ensuring the officer has completed the assigned
work.
- d) Checking if the officer is eligible for promotion.
- Answer:
b) Verifying that the pay is claimed for an admissible post.
3.What should be recorded to
prevent a second claim on the same payment?
- a) The officer's leave details.
- b) The officer's employment details.
- c) The officer's pay details.
- d) The payment in the salary register.
- Answer:
d) The payment in the salary register.
4.What is maintained to check
appointments in excess of the sanctioned scale?
- a) Salary Register.
- b) Leave Account.
- c) Cadre Register.
- d) Service Card.
- Answer:
c) Cadre Register.
5.What should be done if an
officer is newly appointed to a service or post?
- a) His name should be entered in the salary register
upon receipt of the Railway Board’s orders.
- b) His salary should be disbursed immediately.
- c) His pay should be held until the next financial
year.
- d) He should be issued a last-pay certificate.
- Answer:
a) His name should be entered in the salary register upon receipt of the
Railway Board’s orders.
6.When opening new salary
registers, what should be ensured?
- a) The old salary registers are disposed of.
- b) Only the effective officers’ names are carried over.
- c) All orders still in force are transferred to the new
registers.
- d) The salary is increased for the officers.
- Answer:
c) All orders still in force are transferred to the new registers.
7.What should be done when an
officer is transferred from the accounts circle?
- a) Issue a fresh pay slip.
- b) Open a new salary register.
- c) Open a “nil” money column.
- d) Update the service card.
- Answer:
c) Open a “nil” money column.
8.When should a fresh pay slip be
issued?
- a) When an officer is newly appointed.
- b) Whenever there is a change in emoluments.
- c) When an officer completes training.
- d) Whenever a service card is updated.
- Answer:
b) Whenever there is a change in emoluments.
9.What is required before passing
pay above the efficiency bar in a time-scale?
- a) A pay slip.
- b) A leave application.
- c) A declaration of fitness from the competent
authority.
- d) A service card update.
- Answer:
c) A declaration of fitness from the competent authority.
10.Who certifies the extent of
leave admissible before it is sanctioned?
- a) The head of the office.
- b) The Accounts Officer.
- c) The Railway Board.
- d) The Personnel Branch.
- Answer:
b) The Accounts Officer.
11.What is noted in the salary
register to prevent pay being passed for broken periods?
- a) Actual amount passed.
- b) Dates of service.
- c) A guiding letter or symbol.
- d) The officer's joining time.
- Answer:
c) A guiding letter or symbol.
12.Who is responsible for
maintaining the service cards of officers?
- a) The Personnel Branch.
- b) The Administrative Department.
- c) The Accounts Office.
- d) The Railway Board.
- Answer:
c) The Accounts Office.
13.What is the purpose of
maintaining a cadre register?
- a) To track leave applications.
- b) To verify that appointments are within the
sanctioned posts.
- c) To record the pay details of officers.
- d) To manage the retirement process.
- Answer:
b) To verify that appointments are within the sanctioned posts.
14.How often should the entries
in service cards be attested by the Section Officer (Accounts)?
- a) Every month.
- b) Every year.
- c) Every two years.
- d) Every five years.
- Answer:
c) Every two years.
15.What should be done if an
officer holds a temporary post?
- a) His pay should be deducted.
- b) He should be considered on deputation from his
cadre.
- c) His service card should be updated.
- d) He should be transferred to a permanent post.
- Answer:
b) He should be considered on deputation from his cadre.
16.What certificate is required
for Military Officers in railway employ when retiring?
- a) Last-Pay Certificate.
- b) Service Completion Certificate.
- c) No-demand Certificate.
- d) Leave Clearance Certificate.
- Answer:
c) No-demand Certificate.
17.What should be checked before
paying a railway servant beyond the age of superannuation?
- a) His service card.
- b) His date of birth.
- c) His last-pay certificate.
- d) His leave records.
- Answer:
b) His date of birth.
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