Indian Railway Codes and Manuals-Accounts code- Vol-I-Chapter-12 (XII)
CHAPTER XII
CHECK OF ESTABLISHMENT CHARGES – GENERAL
1201.
Introductory – Subject to the general instructions contained in Chapter VIII
and detailed instructions in the next two chapters, the following rules should
be applied in the internal check of claims for establishment charges.
1202.
The internal check of establishment claims should be conducted with reference
to the Indian Railway Codes, other authorized rules and regulations and the
extant orders and sanctions.
1203.
In the disposal of establishment claims, quickness is as important as accuracy,
as delays in personal matters cause inconvenience to the staff concerned.
1204.
Check against Sanctions and Funds – Expenditure on pay and allowances and other
establishment matters should, like any other kind of expenditure, be covered by
the sanction of the competent authority and be within the sanctioned budget
provision. In the internal check relating to pay and allowances, it should also
be seen that the charges are incurred against sanctioned posts.
A.
PAY BILLS
1205.
Method of Check. – The internal check of pay and allowances charged through pay
bills (Annexure I) should be conducted on the basis of the information given in
the Memorandum of Differences (Annexure II) and the List of Absentees (Annexure
IV) which accompany the bills and in cases where forms (Annexure II) &
(Annexure IV) are not submitted with the pay bills (vide note below) the check
is to be made on the basis of the information given in the bills themselves.
Note. – (1) In regard to class IV staff, the submission of a ‘Memorandum of Differences’
(Annexure II)) may be dispensed with in consultation with the Accounts Officer,
the necessary check being applied by the latter at his local inspections. (2)
Submission of ‘Memorandum of Differences’ (Annexure II)) in the case of
Officers’ Pay Bill is not necessary
1206.
Extent of Check. – A complete check should be applied – (a) to the details in
the Memorandum of Differences (Annexure II)or to the corresponding entries in
the pay bills themselves; (b) in regard to the entries under the column “gross
pay and allowances claimed” in the bills, to only those as are affected by the
Memorandum of Differences, whether recorded in the Memorandum of Differences
(Annexure II) or in the bills. (c) To the entries in the other columns of the
bills; (d) To the admissibility of increments drawn with the Statement of
Increments (Annexure III) (e) To all calculations and totals.
1207.
Detailed Check. – The detailed check should be carried out with reference to
the following : - (1) For new posts – Sanction to the post. This should be
communicated to the Accounts Officer by the sanctioning authority (cf.
Paragraph 804) (2) For first appointment to Railway Service – (a) Order of
appointment. (b) h certificate as required by rule (or a certificate from the
departmental officer to the effect that a health certificate has been
obtained). (c) Report of the date of birth, duly supported by authentic
records, if required under the rules (or a certificate from the departmental
officer about the date of birth). (3) For transfer – (a) Last-pay certificate.
(b) Reports of dates of giving and taking over charge. (4) In case of leave –
(a) Sanction to the leave, and statement of its nature and extent. (b)
Admissibility of the leave-salary claimed under the rules applicable to each
case. (5) In the case of promotion, increment or any new claim – Sanction of
competent authority. This should be communicated by the sanctioning authority,
vide paragraph 804. In the case of time scales of pay with efficiency bars at
certain stages, the Accounts Officer should not pass pay at a rate above the
stage at which an efficiency bar is fixed until he has received a declaration
from the authority empowered to make the promotion that it has satisfied itself
that the Railway/Government servant in question is fit to pass the efficiency
bar. (6) Admission to State Railway Provident Fund – (a) Eligibility
Certificate for joining the Fund. (b) Nomination Form. (7) Admission to
Pensionary benefit – (a) Eligibility Certificate. (b) Option Form. (c) Nomination
Form.
1208.
Check of Recoveries. – The Accounts Officer is responsible for seeing that all
sums due to be recovered from the pay of a railway servant are correctly
recovered. These recoveries include subscription to and repayment of advances
from Provident Fund, taxes on income, house rent, service charges on account of
water, electricity etc., security deposits, Postal Life Insurance premia, Court
attachment, repayment of advances etc. Note. – The recoveries made from the
staff in respect of the following advances, for which Suspense Accounts/
Registers are maintained for watching recoveries, may be subjected to detailed
post check by the staff, the pre-check being limited only to ensuring the
correctness of the totals of the relevant recovery list and entries made in the
relevant column in the pay bills and also that the individual and total amounts
of the list and the pay bills agree with each other : - (i) Refund of advances
from Provident Fund. (ii) Repayment of advances and loans taken from the Government
viz. (a) Cycle Advance. (b) Flood Advance. (c) House Building Advance. (d)
Advance of pay and travelling allowance on transfer. (e) Festival Advance.
(iii) Advance of leave salary while proceeding on leave. (iv) Recoveries on
account of rent of Railway quarters occupied by staff. The missing credits
should be taken up if recoveries are not made even in the succeeding month.
1209.
Check of General Provident Fund Recoveries. – In the case of subscribers to the
General Provident Fund, the rate of pay entered in the “Schedule of General
Provident Fund deductions” attached to the pay bills for March paid in April,
should be checked by the Section which passes the pay bill before the schedules
are made over to the Fund Section.
1210.
Postal Life Insurance Recoveries. – The Director Postal Life Insurance advises
the Accounts Officer of the recoveries to be made from Railway servants on
account of Postal Life Insurance Policies taken by them. Necessary deductions
should be made from the pay bills of the staff concerned and the credits passed
on to the Accounts Officer of the Director, Postal Life Insurance along with
the detailed recovery list showing name of the employee, Policy number and the
amount deducted etc. When a subscriber to the Postal Life Insurance Fund is
transferred from the jurisdiction of one Accounts Officer to another, an
intimation of the transfer should be sent to the Director, Postal Life
Insurance, by the Accounts Officer concerned. The rate of recovery and policy
number etc. should be indicated in the Last Pay Certificate of the employee to
enable the Accounts Officer to watch the recovery.
1211.
Other Recoveries. – Recoveries of the nature of School Medical fees and
Institute subscriptions, recoveries. On behalf of cooperative Societies,
Stores, etc. can be made from the pay of railway servants through the pay
bills. Each pay bill in which such recoveries are made will be supported by
statement giving details of such recoveries. The Accounts Office will not be
responsible for the correctness of the entries in these statements but will
check the entries in the statement with the corresponding entries in the pay
bills. The Accounts Office will be responsible for the payment of these
recoveries to the persons to whom due.
1212.
Recoveries to be shown in Last-Pay Certificate. – When an employee is
transferred from one establishment to another, the various items recoverable
from him should be recorded in the Last Pay Certificate (Annexure V) so that
the necessary deductions may be made from his pay at the new office.
B.
TRAVELLING & OTHER ALLOWANCES BILLS
1213.
Travelling Allowance Bills – Travelling Allowance Bills will be accompanied
by--- (a) “Journals” countersigned by the duly appointed Controlling Officer
personally, except in cases where these are not required to be sent. (b)
Sanctions of competent authority to grants of special allowances. (These would
as a rule, be sent to the Accounts Officer by the sanctioning authority). (c)
Certificates, in special cases, as required by rules. (d) Authority for
travelling beyond jurisdiction. (e) Certificate of Steamer/Air Companies, for
sea/air journeys (A. 1215).
1214.
Check of Travelling Allowance Bills. – In checking Travelling Allowance Bills,
it should be seen that the Journals, wherever these are required to be sent,
have in every case been countersigned by the competent controlling officer.
Countersignature does not dispense with the necessity for formal internal check
with reference to rates and general conditions. Ordinarily, the countersignature
by the proper authority, or the signature of the drawing officer, when a bill
does not require countersignature should be accepted as final evidence that the
facts of the journey on which the claim is based are correct and that the
controlling or the drawing officer, as the case may be, has exercised the
scrutiny entrusted to him under the rules. Occasionally, a test check should be
exercised to see that these officers scrutinize the bills properly. In the case
of NonGazetted Officers, apart from the test check of Travelling Allowance Bill
with the pay bills at the time of periodical inspection, it should be seen in
all cases that the pay sown in the Travelling Allowance Bill does not exceed
the maximum pay of the grade of the post held and a post-check should be
applied to the correctness of the pay shown in the Travelling Allowance Bill,
the extent of 10 per cent of the item included in each Travelling Allowance
Bill with reference to the regular pay bills. A proper record should be
maintained of items of the Travelling Allowance Bills selected for post-check
which should be reviewed by an Accounts Officer. When a Railway servant is
entitled to draw actual expenses, they should, in the absence of orders to the
contrary, be set forth in detail. Distance by road should when feasible, be
compared with the local route book and railway fares, always, with the railway
guide. When railway servants performing official duties have to make lengthy
tours and it is not possible to check the distance billed for by tables, route
books or other official documents, the distances passed by the controlling
officer may be taken as correct and his check accepted as sufficient.
1215.
Sea and Air Journeys. – Every Officer who intends to perform a sea journey by
deck in Indian waters should be furnished with a form as per specimen below and
he should be asked to present it to the shipping agents at the port of
embarkation for their signature when booking his passage. The form daily signed
should be attached to the travelling allowance claim submitted to the Accounts
Officer on completion of the journeys. Similar forms should be obtained from
Air Companies, for passage by air and produced with the claim for travelling
allowance, when air passage is booked by the officer himself and not by the
Railway. Certificate to be furnished with ‘Travelling Allowance Claims for Deck
Passages arranged individually Form A.1215 Certified that …………………. (here enter
the number) deck passages from …….. to …….. has/have been provided to ………………..
(here enter the name, etc. of the individual) per S.S. …………….. (Name of vessel)
sailing on ……………….. the cost paid in at Tariff rates being …………………….(amount).
……………………………… Signature
1216.
Allowances other than Travelling Allowances. – In the case of allowances other
than travelling allowances admissible to railway servants under the rules, the
signature or certificate of the responsible departmental officer is sufficient
authority for the Accounts office to admit the propriety of the claim in each
case, pending internal check with the initial documents (of paragraph 1416).
C.
ADVANCES
1217.
Advances. – Advances of pay and allowances made to railway servants under
proper sanction must, like pay and allowances, be checked and the payment
recorded in the relevant registers by the Accounts Office as well as by the
Bill preparing Office. An advance of pay made on transfer to enable an officer
to join his post should be debited to the suspense head “Miscellaneous
Advances” in the books of the Accounts Officer in whose accounts circle he
resumes duty. If the payment of such an advance is made by an Accounts Officer
other than the one in whose accounts circle duty is resumed on transfer, the
necessary debit should be raised against the Accounts Officer who will disburse
the pay of the officer on resuming duty. All payments of Advances should be
noted in the relevant registers and their subsequent recovery watched.
1218.
Adjustment of Recoveries. – When any railway servant applies for leave or
retirement or when he is approaching the prescribed limit of his service after
which retirement is compulsory (and also immediately on receipt of the
intimation of any railway servant’s death) all demands against him should be
promptly ascertained and adjusted.
D.
GRATUITY, SPECIAL CONTRIBUTION TO PROVIDENT FUND.
1219.
Applications for Gratuity and Special Contribution to Provident Fund. – (1) All
applications for Gratuity or Special Contribution to Provident Fund will be
sent by the authorities competent to sanction them to the Accounts Officer for
check and payment, duly sanctioned for the “amounts due under the rules”,
without specifying the amounts. The particulars given in the applications
should generally be verified from the service records of the employees
concerned, which, in the case of non-gazetted railway servants, will accompany
the applications. Where in the case of non-gazetted employees the service
records are not sent along with applications, the Accounts Officer may verify
the service of the employees from certified copies of the service sheets; if,
however, service records or certified copies thereof are not available at all,
but the rate of last substantive pay drawn by the railway servant can be
ascertained from some authentic records, the Accounts Officer can accept for
the purposes of verifying the service. A written statement of the applicant
taken on plain paper” (see Indian Stamp Act II of 1890, Schedule I, No. 4(C)”
and such collateral evidence as may be procurable, for instance, certificates
such as those given by an officer to a subordinate on his leaving the office
and the testimony of contemporary railway servants. If, however, no collateral
evidence is available, an affidavit or sworn statement may be obtained from the
applicant. The written statement should be attested by the Controlling Officer.
(2) When an application for gratuity or special contribution to Provident Fund
is drawn up, the sanctioning authority is required to make a note of the fact
in the service records from which the application is prepared. After
verification of the application in the Accounts Office, a remark as to the
verification of the application should be given in the service record and in
the Provident Fund ledger account concerned. In cases where the verification is
made from certified copies of service sheets, it is not obligatory on the part
of the Accounts Officer to make the necessary endorsement on the original
service record; he need only obtain a certificate from the officer preparing
the application to the effect that the necessary remark as to the submission of
the application has been endorsed on the original service record.
1220.
Registration, Verification and Payment. – All applications for gratuity or
special contribution to Provident Fund should, on their receipt be entered in a
manuscript register (A. 1220). The verification of the applications and their
subsequent disposal should be noted in that register and attested by the
officer in charge. After application for gratuity or special Contribution to
Provident Fund has been verified, a pay order for the amount due under the
rules should be passed for payment and the sanctioning authority as well as the
employee advised
E.
FOREIGN SERVICE CONTRIBUTION
1221.
Contributions towards Leave-Salary, Pension, Gratuity, State Railway Provident
Fund Bonus of Railway Servants lent to Foreign Service (and to other Government
departments). – A register of railway servants whose contributions are
adjustable in the books of the railway should be kept in Form A. 1221 to enable
a check to be exercised over the recovery of the contribution. This Register
should be posted on receipt of the orders of the competent authority
sanctioning the transfer and the entries should be examined as to their
correctness and initialed by the Accounts Officer incharge. A certificate of
the date of making over charge should be called for. On receipt of the
certificate, the fact should be recorded in the register and the number
assigned in the register to the railway servant should be posted in the first
column of the Broad Sheet (A. 1222). All intimations subsequently received
regarding a railway servant on foreign service, as also the orders issued by
the Accounts Officer for recovery of interest or of contribution in arrears and
the cause of the contribution ceasing to be realized owing either to
retransfer, death, dismissal or any cause, should be recorded in the register
(A. 1221). Form A. 1221 1222. Broad sheet of Recoveries. – A broad sheet should
be maintained in Form A. 1222 for the purpose of watching the realisation of
foreign service contributions. Form A.
1222
BROAD SHEET OF CONTRIBUTIONS TOWARDS PENSION AND LEAVE-SALARY FOR THE YEAR 19
Number Contribute due Contribute recovered in register Form A-1221 Name of
Govrt. servant Balance due from Monthly rate Total due this year 20…. April And
so on upto March Total Balance due at the end of the year Brought Forward Rs. P
Rs. P Rs. P Rs. P Rs. P Rs. P Rs. P
1223.
Leave while in Foreign Service. – (a) In the case of a Railway servant on
Foreign Service, leave cannot be sanctioned until the Accounts Officer of the
railway or which he was permanently employed at the time of his transfer to
Foreign Service has certified the amount of leave the leave salary admissible.
(b) Leave while in Foreign Service. – If a railway servant in foreign service
in India is granted leave otherwise than in accordance with the rules
applicable to the service of which he is a member, the Accounts Officer, should
on the coming to his notice require the leave so granted to be converted to the
leave for which the railway servant is eligible under the rules and call upon
him to refund any leave salary in excess of the amount admissible. F. CHECK OF
EXPENDITURE OF STATUTORY AUDIT OFFICES
1224.
Payment and Checks. – (i) The payment of all claims relating to the Office of
the Statutory Audit Office of the Railway (except pay and allowances of
officers in Class I service) should be arranged by the Accounts officer and debited
to the Railways. All such claims except as provided below should be pre-checked
in the Accounts Office for the extent mentioned below :- (a) Salary Bills. – It
should be seen that :- (1) the bills have been prepared in the prescribed form
and are accompanied by the prescribed statements such as Memorandum of
Differences (Annexure II) etc., (2) the bill has been signed by the authorised
Officer ; (the designation of such officers and their specimen signatures
should be furnished by the Chief Auditor to the F.A. & C.A.O.). (3)
recoveries on account of compulsory deduction have been made and the necessary
schedules showing the particulars of recoveries made are attached with the
bills; (4) the various certificates regarding the drawl of House Rent Allowance,
periodical increments or increments above the efficiency bar, etc., have been
received with the bill ; (5) (6) in case of temporary establishment reference
to sanction has been quoted on the bill ; in the case of advance on transfer,
or on tour, a duly certified copy of the sanction is attached to the bill ; (7)
the bill is correctly allocated and arithmetically accurate ; (8) in the case
of first appointment, a certificate is submitted by drawing officer to the
effect that the medical certificate of fitness in the prescribed form has been
obtained in respect of the Government servant concerned. In the case of
Government servant whose name appears for the first time in the establishment
bill and it is not a case of first appointment, the bill is supported by a last
pay certificate in the prescribed form; (9) where provisional payments have
been authorised, a copy of the sanction of the competent authority is enclosed
to the bill; (10) the prescribed procedure and the extant instructions relating
to last payment of pay and allowances in the event of retirement, resignation,
dismissal, death or otherwise or in the case of suspension have been followed ;
and (11) in the case of arrear claims required certificates have been recorded
by the Bill Drawing officer. (b) Other Bills. – (1) Only limited checks
relating to form of bills, arithmetical accuracy, classifications, and
signature of the drawing officer need be exercised to ensure that bills are
prima facie genuine and correct. (2) All claims relating to Officers in Class I
Service attached to Railway Audit Offices, certification of title to leave,
verification and payment of claims of pension and gratuity are dealt with by
the Accountant General, Central Revenues, New Delhi and debits relating to such
expenditure are passed on periodically to the appropriate Railway Accounts
Officer.
1225.
Audit of Expenditure of Statutory Audit. – (a) All payments made by the Railway
Accounts Officer to Officers in Class II Service and non-gazetted staff
belonging to Statutory Audit will be audited by the Chief Auditor of another
Railway to be nominated by the Comptroller and Auditor General of India. The
vouchers required for audit by the nominated Audit Officer should be forwarded
to him by the Accounts Officer who should also watch the return of the vouchers
after audit. (b) Bills relating to the payment of Gratuity (and Special
Contribution to the State Railway Provident fund) under the Civil Service
Regulations and under the State Railway Provident Fund and Gratuity Rules need
not be forwarded to the nominated Audit Officer as such claims are certified by
him before the payments are made. They will be audited by the Chief Auditor of
the Railway where the payment occurs.
1226.
Pension to Statutory Audit Staff. – The applications for pension of Class II
officers and staff of Railway Audit Offices are pre-checked by the nominated
Audit Officer, and title to pension is verified by him, before sanction is
accorded. The Accounts Officer need only arrange for the issue of appropriate
Pension Payment Orders through the Accountant General/Bank concerned.
1227.
Statutory Audit staff on Foreign Service. – The Accounts Officer is responsible
for watching the receipt of leave salary and pension contribution from foreign
employers in respect of Class II officers and other staff borne on the cadre of
chief Auditor of the Railway, who have been deputed to foreign service.
1228.
Maintenance of Provident Fund Accounts. – The Accounts Officer should maintain
the Provident Fund accounts of all the Class II Officers and other staff borne
on the cadre of the Chief Auditory of that Railway. The Chief Auditors have
been entrusted with the audit of Provident Fund accounts of their own Class II
officers and staff. The Fund accounts of officers of the Indian Audit and
Accounts Service will be maintained by Accountant General, Central Revenues.
1229.
Advances to Statutory Audit Staff – All advances like festival advances, flood
advances, advances for the purchase of conveyance to the officers and staff
belonging to Statutory Audit Staff (other than Class I Gazetted Officers) will
be made by the Accounts Officer who shall also maintain the necessary records
relating to the recovery of such advances.
1230.
Certificate of Actual Expenditure .. – (a) For budgetary control and also for
ensuring that all classes of bills pertaining to an Audit Office are duly sent
for audit, the Accounts Officer should furnish monthly to the Chief Auditor and
the nominated Audit Officer a certificate in the following form :- “Certified
that a total sum of Rs. ………… has been booked in the accounts of my office for
the month of ……………… on account of pay/Travelling Allowance/Contingencies etc.
of Officers/Establishment of the Office of the Chief Auditor ……………………………”.
(b)The details of the several classes of expenditure working up to the total
amount, mentioned in the Certificate should be noted at the foot of the
Certificate as indicated below: -
216
– AUDIT-DETAILS OF ALLOCATION OF EXPENDITURE IN RESPECT OF GAZETTED OFFICERS
AND STAFF FOR THE MONTH OF …………
G.
MISCELLANEOUS
1231.
Annual Return of Staff attaining the age of 58 years. – The Accounts Officers
should submit to the head of the railway on or before 1st September in each
year a list of all Officers under his payment who will attain the age of 58
years, or whose extension of service will expire during the next official year,
with a view to orders being obtained so as to their retention, in, or
retirement from the service.
1232.
Annual Income-tax Return. – As soon as the accounts of each financial year have
been closed the Accounts Officer should furnish the Income-tax authorities with
a statement showing recoveries made by him on account of taxes on income in
such form and such manner as may be prescribed by the latter.
1233.
The staff from whom income-tax recoveries have been made during the year may be
furnished with a statement showing the gross amount of salaries, allowances,
honorarium etc. paid to them, deductions made on account of State Railway
Provident Fund, recoveries on account of Postal Life Insurance Premium etc. and
also the incometax and surcharge recovered from them to enable them to file
their income-tax returns by the due date.
COMPUTER
PAY ROLL
1234.
Policy for Computerising Pay Roll. – Pay bills and accompanied statements are
prepared on the computer for selected establishments (Gazetted and Non-
Gazetted), as may be decided in consultation with the Financial Adviser and
Chief Accounts Officer.
1235.
Coding. – As a pre-requisite to computerisation of Pay rolls every employee of
a Railway, Production Unit, etc. is allotted a unique staff number, which is a
8-digit numeral code, inclusive of a self-checking digit. This staff number is
not to be changed during the service of an employee on the Railway, Production
Unit etc. and it should be used, as a staff identification number, in all the
personnel/service documents and records.
1236.
Master Data. – When a new bill unit is brought under computerised pay roll,
master data of all the employees of the bill units is prepared as at end of the
previous month, and the data is put on a master tape.
1237.
Changes. – Changes in the current month in respect of all bill units under
Computer Pay Roll, are indicated by the bill preparing units concerned in the
prescribed formats. These are sent to the Pay Roll Mechanisation Cell in
Personnel Branch, which is entrusted with the responsibility of co-ordinating
the work between the Computer Cell and the bill preparing Units. The Pay Roll
Mechanisation Cell should ensure that the input is properly prepared and in the
required formats before submitting it to the Computer Cell. The input data
received in the Computer Cell is key-punched, after which the data is edited on
the computer. Listings of error records and control figures are prepared for
verification by the Pay-Roll Mechanisation Cell. After all the errors are
removed and controls tallied by the Pay-Roll Mechanisation Cell, the input data
is p rocessed on the computer to generate the pay bills and other connected
statements.
1238.
The Pay Rolls are prepared in 3 copies and distributed as under :- (1) First
copy is submitted to Accounts and eventually becomes paid voucher. (2) The
second copy is retained as office copy by the Bill-preparing Units. (3) The
third copy is distributed as the Pay Slip to the employees.
1239.
Besides the pay Rolls, the following statements are also prepared on the
computer as accompaniments to the Pay Rolls: - (1) Debit Summary (2) Credit
Summary (3) Memorandum of Differences (4) Provident Fund Recovery List (5)
Absentee Statement (6) Statement of refund of advances, advance-wise (7)
Statement of Society Deposits & Refund of loans, Society-wise (8) Rent
Variation Statement or complete Rent Recovery List (9) Electric Charges
Variation Statement (10) Statements of other recoveries recovery-type-wise.
1240.
The Pay Roll Mechanisation Cell takes over the computer printed Pay Rolls from
the Computer Cell and sends the same to the respective Bill preparing units.
The Bill preparing units then check up the computer printed pay Rolls to see
that the change advised through the input have been correctly incorporated in
the printed Pay Rolls. In case of any discrepancy necessary manual changes
should be made in the printed Pay Rolls by the Bill preparing units and
attested by officer incharge before forwarding the same to the Accounts
Department. These alterations are also advised to the Computer Cell through the
Pay Roll Mechanisation Cell for correcting the computer files.
1241.
Responsibility of the Bill preparing units. – The Bill preparing units are
responsible for the correct preparation of input data after taking into account
all relevant information regarding entitlement to pay and allowances,
recoveries and attendance etc. of the employees concerned. They are also
responsible to see that the changes advised by them for the month have been
duly incorporated in the Computer Pay Roll. Calculations including totals need
not be checked by them.
1242.
The Pay Roll Mechanisation Cell and the Computer Cell have combined
responsibility to ensure that the input data given by the Bill preparing units
has been correctly converted into computer files and is duly processed along
with the master data for preparation of Pay Rolls and the connected statements.
1243.
Audit of Pay Rolls. – The responsibility of the Accounts Office in the matter
of exercising internal checks over the computer pay rolls is the same as for
the manual pay bills. However, the checks laid down in par a1206(b) and (c) may
be exercised only to a limited extent as prescribed by the Financial Adviser
and Chief Accounts Officer, but the check prescribed in para 1206 (e) need not
be exercised.
Multiple choice questions:
1.What should the internal check
of establishment claims be conducted with reference to?
- A) The Indian Penal Code
- B) Indian Railway Codes, other authorized rules, and
regulations
- C) The Central Government Rules
- D) The State Government Regulations
Answer: B) Indian Railway Codes, other authorized rules, and regulations
2.What is as important as
accuracy in the disposal of establishment claims?
- A) Efficiency
- B) Speed
- C) Transparency
- D) Quickness
Answer: D) Quickness
3.Which of the following should
cover expenditure on pay and allowances?
- A) Permission from the Chief Officer
- B) Sanction of the competent authority and within the
sanctioned budget provision
- C) Approval from the Finance Minister
- D) None of the above
Answer: B) Sanction of the competent authority and within the sanctioned budget provision
4.What should be communicated to
the Accounts Officer by the sanctioning authority for new posts?
- A) The number of employees
- B) Sanction to the post
- C) Monthly salary report
- D) Departmental expenditure
Answer: B) Sanction to the post
5.What should be obtained for the
first appointment to Railway Service in addition to the order of appointment?
- A) Certificate of eligibility
- B) Health certificate and date of birth report
- C) Work experience certificate
- D) None of the above
Answer: B) Health certificate and date of birth report
6.Which document is necessary for
the internal check of pay and allowances charged through pay bills?
- A) Memorandum of Differences
- B) Income Tax Form
- C) Service Record Form
- D) All of the above
Answer: A) Memorandum of Differences
7.What should be included in the
Last Pay Certificate when an employee is transferred?
- A) Employee's previous address
- B) The various items recoverable from him
- C) The employee’s performance report
- D) The employee’s future role
Answer: B) The various items recoverable from him
8.Who is responsible for seeing
that all sums due to be recovered from the pay of a railway servant are
correctly recovered?
- A) The Head of Department
- B) The Accounts Officer
- C) The Station Master
- D) The Railway Police
Answer: B) The Accounts Officer
9.What should accompany
Travelling Allowance Bills for them to be considered valid?
- A) Memorandum of Differences
- B) Journals countersigned by the duly appointed Controlling
Officer
- C) Health certificates
- D) Appointment letters
Answer: B) Journals countersigned by the duly appointed Controlling Officer
10.What is required when
performing sea and air journeys according to the rules?
- A) Approval from the nearest airport
- B) Certificate from Steamer/Air Companies
- C) A doctor’s certificate
- D) Railway booking confirmation
Answer: B) Certificate from Steamer/Air Companies
11.Which of the following needs
to be verified by the Accounts Officer in applications for Gratuity and Special
Contribution to Provident Fund?
- A) The employee's income tax filings
- B) The service records of the employees concerned
- C) The employee's medical history
- D) The employee’s educational qualifications
Answer: B) The service records of the employees concerned
12.What should be done when a
railway servant is approaching the prescribed limit of service after which
retirement is compulsory?
- A) Adjust all demands against him
- B) Provide a final performance report
- C) Issue a retirement certificate
- D) None of the above
Answer: A) Adjust all demands against him
13.How should all applications
for Gratuity or Special Contribution to Provident Fund be registered upon
receipt?
- A) In a digital database
- B) In a manuscript register
- C) In the employee’s personal file
- D) In the government’s central system
Answer: B) In a manuscript register
14.What should be included in the
Last Pay Certificate when an employee is transferred from one establishment to
another?
- A) The employee's future salary
- B) The items recoverable from him
- C) The employee's health details
- D) None of the above
Answer: B) The items recoverable from him
15.What should the Accounts
Officer do when a subscriber to the Postal Life Insurance Fund is transferred?
- A) Send an intimation of the transfer to the Director,
Postal Life Insurance
- B) Cancel the insurance policy
- C) Issue a new insurance policy
- D) None of the above
Answer: A) Send an intimation of the transfer to the Director, Postal Life Insurance
16.What is the extent of
post-check for recoveries on account of rent of Railway quarters occupied by
staff?
- A) 100% check of all transactions
- B) Limited to ensuring the correctness of totals of the
relevant recovery list
- C) No check is required
- D) All transactions should be verified by a third party
Answer: B) Limited to ensuring the correctness of totals of the relevant recovery list
17.What should the Director of
Postal Life Insurance advise the Accounts Officer of?
- A) Any changes in insurance policies
- B) The recoveries to be made from Railway servants
- C) New policy offerings
- D) Annual financial reports
Answer: B) The recoveries to be made from Railway servants
A) To record their leave details
B) To check the recovery of contributions towards Leave-Salary, Pension,
Gratuity, and State Railway Provident Fund Bonus
C) To maintain their Provident Fund accounts
D) To monitor their performance in Foreign Service
Answer: B) To check the recovery of contributions towards
Leave-Salary, Pension, Gratuity, and State Railway Provident Fund Bonus
19. What should be done on receipt of the certificate of
making over charge in the case of a railway servant lent to Foreign Service?
A) The register entry should be deleted
B) The fact should be recorded in the register
C) The salary should be adjusted
D) The leave should be sanctioned
Answer: B) The fact should be recorded in the register
20. In which form is the Broad Sheet of Recoveries for
foreign service contributions maintained?
A) Form A. 1221
B) Form A. 1233
C) Form A. 1222
D) Form A. 1237
Answer: C) Form A. 1222
21. Who is responsible for certifying the amount of leave
and leave salary admissible for a railway servant on Foreign Service?
A) The Foreign Employer
B) The Accounts Officer of the railway where the employee was permanently
employed
C) The Chief Auditor
D) The Head of the Department
Answer: B) The Accounts Officer of the railway where the
employee was permanently employed
22. What happens if a railway servant in Foreign Service in
India is granted leave not in accordance with the rules?
A) The leave is canceled
B) The Accounts Officer converts the leave to the leave for which the servant
is eligible and may call for a refund
C) The servant is transferred back to the original department
D) The foreign employer bears the cost of the leave
Answer: B) The Accounts Officer converts the leave to the
leave for which the servant is eligible and may call for a refund
23. Which officer is responsible for making payments and
conducting checks for Statutory Audit Offices in Railways?
A) Chief Auditor
B) Financial Adviser
C) Accounts Officer
D) Railway Board
Answer: C) Accounts Officer
24. What should be attached to a salary bill of a railway
servant when it is presented for payment?
A) A medical certificate
B) A transfer order
C) A Memorandum of Differences and required certificates
D) An insurance policy
Answer: C) A Memorandum of Differences and required
certificates
25. Which of the following is not required to be forwarded
to the nominated Audit Officer for audit?
A) Bills relating to the payment of Gratuity
B) Salary bills
C) Arrear claims
D) Advances on transfer
Answer: A) Bills relating to the payment of Gratuity
26. Who is responsible for watching the receipt of leave
salary and pension contributions from foreign employers for Statutory Audit
staff on Foreign Service?
A) Comptroller and Auditor General of India
B) Chief Auditor
C) Accounts Officer
D) Financial Adviser
Answer: C) Accounts Officer
27. What information should the Accounts Officer submit to
the head of the railway by 1st September each year?
A) List of staff who received promotions
B) List of staff attaining the age of 58 years
C) List of staff transferred to Foreign Service
D) List of staff who retired in the previous year
Answer: B) List of staff attaining the age of 58 years
28. Who maintains the Provident Fund accounts of Class II
Officers and other staff borne on the cadre of the Chief Auditor of the
Railway?
A) The Railway Board
B) The Chief Auditor
C) The Accounts Officer
D) The Personnel Branch
Answer: C) The Accounts Officer
29. What is the purpose of coding every employee of a
Railway, Production Unit, etc., with a unique staff number?
A) To identify the employee for payroll purposes
B) To monitor the employee’s attendance
C) To track the employee’s foreign service contributions
D) To issue the employee’s pension
Answer: A) To identify the employee for payroll purposes
30. How many copies of the Pay Rolls are prepared and what
is the purpose of each copy?
A) One copy for the Accounts, one for the Bill-preparing Units, and one for the
employees
B) One copy for the Personnel Branch, one for the Computer Cell, and one for
the Accounts
C) One copy for the Chief Auditor, one for the Financial Adviser, and one for
the Railway Board
D) One copy for the foreign employer, one for the railway servant, and one for
the Accounts
Answer: A) One copy for the Accounts, one for the
Bill-preparing Units, and one for the employees
31. What is the responsibility of the Bill preparing units
concerning computer-printed pay Rolls?
A) To ensure all calculations are correct
B) To verify that advised changes have been incorporated correctly and make
manual adjustments if necessary
C) To forward the pay Rolls directly to the employees without any verification
D) To send the pay Rolls back to the Computer Cell for final checking
Answer: B) To verify that advised changes have been
incorporated correctly and make manual adjustments if necessary
32. What should be done if discrepancies are found in the
computer-printed pay Rolls?
A) The Bill preparing units should immediately notify the employees
B) The Bill preparing units should make manual changes, attest them, and inform
the Computer Cell for correction
C) The pay Rolls should be discarded and new ones requested
D) The discrepancies should be ignored if they are minor
Answer: B) The Bill preparing units should make manual
changes, attest them, and inform the Computer Cell for correction
33. What is the role of the Pay Roll Mechanisation Cell in
the process of computerising pay rolls?
A) To prepare pay slips for employees
B) To key-punch input data and ensure it is properly processed
C) To audit the pay rolls after they are generated
D) To approve the final pay amounts
Answer: B) To key-punch input data and ensure it is properly
processed
34. What is the responsibility of the Computer Cell in the
payroll process?
A) To create master data for all employees
B) To directly distribute pay slips to employees
C) To ensure the correct conversion of input data into computer files
D) To maintain the Provident Fund accounts
Answer: C) To ensure the correct conversion of input data into
computer files
35. How often should the Accounts Officer furnish a
certificate of actual expenditure to the Chief Auditor and nominated Audit
Officer?
A) Monthly
B) Quarterly
C) Annually
D) Bi-annually
Answer: A) Monthly
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