Indian Railway Codes and Manuals-Accounts code- Vol-I-Chapter-14 (XIV)
CHAPTER XIV
CHECK OF PAY ROLL-STAFF
1401.
Introductory. – The rules prescribed in this chapter should be applied in the
internal check of charges relating to non-gazetted establishment. These should
be deemed as supplementing the rules in Chapters VIII and XII.
A.
PAY ROLL – STAFF
1402.
Responsibility of Officers signing Pay Roll. – The officer signing a pay roll
is responsible for the correctness of facts regarding the actual employment on
their legitimate duties of the establishment for whom pay is drawn. The
internal check of Pay Roll should accordingly be conducted on this assumption.
1403.
Pay Roll of class IV staff. – In regard to Pay Roll of Class IV Staff for whom
no Memoranda of Differences (Annexure II-Chapter XII) are prepared, it should
be seen that the rates of pay charged are not in excess of the maxima of the
appropriate scales or grades. In addition rates shown in any one month’s Roll
selected for the purpose should be checked with the employee’s service cards
maintained in the executive offices at the periodical inspection of these
offices by the Account Officer.
1404.
Labour Pay Sheets. – In addition to the check prescribed in paragraph 1355 of
the Indian Railway Code or the Engineering Department, the following points
require attention in the check of Labour Pay Sheets. – (i) The total of each
sheet should be checked cent per cent. (ii) A ten per cent check over the
arithmetical accuracy of all other entries in the sheet (particularly in
respect of broken periods) should also be carried out the individual entries
thus checked being initialed by the checking staff (iii) In cases where only
Labour Pay Sheets are received in the Accounts Offices, arrangements should be
made for obtaining a percentage of the Muster Rolls and checking them with the
labour Pay Sheet by way of post-check.
1405.
Supplementary and Settlement Muster Rolls and Labour Pay Sheets. – In checking
these it should be seen- (i) that the offices preparing the supplementary or
settlement sheets give a certificate that the amounts claimed therein have not
been charged earlier and will not be charged in future and that necessary
entries have been made in the original sheets if still with them; (ii) that
where the Labour Pay Sheets or Muster Rolls of the month affect ed are
available in the accounts office, complete pre-checked is exercised and
necessary entries made in them in the Accounts Office; and (iii) that in cases
where the relevant Labour Pay Sheets or Muster Rolls are not available in the
Accounts Office, a note is kept in a special register and the check prescribed
above is exercised when the original paid vouchers become available. 1406.
Register of deductions .-For the purpose of watching the recoveries of
authorized deductions from the emoluments of staff, registers in Form A.
1406
should be maintained in each Accounts Office. This form may, at discretion of
the Financial Adviser and Chief Accounts Officer, be treated as a distinct part
of Form A. 1407 and bound therewith. Form A. 1406
REGISTER
OF DEDUCTIONS FROM SALARIES AND ALLOWANCES
Particulars
Recoveries effected On what account Authority Name and designation of employee
Amount to be recovered To end of previous year April May and so on to March To
end of current year Grand total Remarks
1407.
Scale Check Register. – For the purpose of checking that appointments are not
made in any grade or class in excess of the number of posts sanctioned,
registers in Form A. 1407 should be maintained in each Accounts Office.
Separate folio should be set apart in these registers for each class or grade
of staff. Some entries have been shown in the form printed below by way of
illustration :- Form A.1407
1408.
Instructions for posting the Scale Check Register. – All sanctions in respect
of non-gazetted establishment should, as received, be entered in the Scale
Check Register and the entries attested by the Sub-head or Section Officer
(Accounts) if he is directly incharge of the section. The pay bill of each unit
should contain a summary, or be accompanied by a statement showing a summary,
of the sanctioned strength and the actual strength of the unit. The actual
strength as shown in the summary should be checked with the actuals charged in
the bill at the time of passing it. Entries of actuals should simultaneously be
made from the checked summary into the Scale Check Register in the column for
the month concerned. After posting has been made of all the bills passed in
internal check, the total actual strength of each class in the Division for the
month should be compared with the sanctioned strength; instances of excesses
over the sanctioned strength, if any, should be taken up with the executive
authorities concerned. Care should be taken by the supervising staff to see
that there is no omission or double posting in making entries in the Scale
Check Register. For this purpose each bill passed for payment should bear an
indication that it has been posted in the Scale Check Register.
1409.
Principle of Scale Check. – Ordinarily only one employee can remain on duty,
and draw pay, against a sanctioned posts. If more than one employee is shown as
on duty against one and the same post, or if an employee is shown as on duty
against a post not sanctioned by the competent authority, the pay and
allowances of the employee concerned should be held under objection. Under the
rules, however, during joining time and during approved periods of ‘making
over’ and ‘taking over’ of executive charges, both the relieving and relieved
employees are to be counted as on duty against one and the same post. In making
comparisons of actuals with the sanctioned strength, therefore, due allowance
should be made for such instances, suitable remarks being recorded in the register.
Note. – There is no objection to excess officiating appointments being made in
lower units or cadres against an equal or greater number of vacancies left
unfilled in higher units or cadres.
1410
. Extent of Scale Check of Permanent Establishment. – The check against the
sanctioned scale should, as a rule, be exercised cent per cent every month in
respect of all non-gazetted abolishment, including workshop staff.
1411.
Scale Check of Temporary Establishment.-Sanctions to temporary establishment
received in the Accounts Office should be recorded separately in the Scale
Check Register (A.1407). At the time of passing the pay bills of temporary
establishment (i. e. staff employed against temporary sanctions) a cent per
cent check should be exercised to see that, inter alia, the number of staff
employed are not in excess of the sanction and that staff are not engaged on
temporary posts beyond the period of their currency.
1412.
Check against Double Payments.-In order to safeguard against more than one
payment on account of one and the same claim, a register in Form A. 1412 should
be maintained by each Accounts Clerk and the entries therein should be
initialed by the Accounts Officer who passes the pay bills for payment. In this
register details of the amounts passed for payment against each entry (viz.
pay, dearness allowance, overtime etc.) as in Form A. 1412 should be recorded
to facilitate compilation of the statements of expenditure on various
allowances, which the Accounts Officer is required to furnish for the purpose
of control over expenditure. Form A. 1412
1413.
Precautions to be taken in passing Supplementary Bills.-At time of checking any
supplementary bill, Memoranda of Differences and Absentee Statement (Annexure
II-IV Chapter XII) of the regular bills for the months to which the
supplementary claim relates should be consulted to see that it has not already
been passed for payment. In cases where reference to those forms does not serve
the purpose or, where those forms are not submitted with the bills, the regular
pay bills of the months affected should be consulted. When passing the
supplementary claims for payment, full particulars of the claim and reference
to the supplementary bill should be entered prominently on the Memoranda of
Differences and Absentee Statement (Annexure IIIVChapter XII) or, on the
regular bills, for the months affected, against the names of the individuals
concerned. A counter remark that this has been done should be given on the
Memoranda of Differences and Absentee Statement Forms (Annexure II-IVChapter
XII) of the supplementary bill or on the supplementary bill itself. All the
entries and remarks made in connection with the passing of a supplementary
claim should be checked and attested by the sub-head in-charge or Section
Officer (Accounts) if he is directly incharge of the section.
1414.
The Scale Check Register for engineering gangs and skilled staff be kept in
Form A.1414. Form A. 1414.
1415.
Opening of New Registers.-As forms A. 1406, A. 1407 and 1414 provide columns
for recording particulars for only 12 months, fresh registers have to be opened
for each year. In carrying forward entries to a new register, care should be
taken to see that no outstanding sanctions, orders or details necessary for the
proper check of future claims are omitted. The entries made in the new
registers should be checked and attested by the Sub-head in-charge or Section
Officer (Accounts) if he is directly in-charge of the section.
1416.
Special Allowances.-The special allowances, (such as overtime, special
overtime, running, special running and under rest allowances) granted to
railway servants are generally drawn through pay bills. If at the time of
pre-check of pay bills, the propriety of the claim on account of these special
allowances is initially admitted in internal check on the authority of the
departmental officer signing the pay bills, a test check should be conducted
afterwards, locally, or at inspections once a year as may be practicable, with
the initial documents on which they are based. This check may, at the
discretion of the Financial Adviser and Chief Accounts Officer, be limited to a
percentage to be fixed by him. Errors and irregularities noticed during this
check should be taken up with the Departmental Officers and the adjustments of
over payments, if any, watched through the subsequent month’s bills.
1417.
Check Rent Rolls.-The Rent Rolls (A.1621) received with the pay bills should be
checked to see that; (a) the amount shown as rent recoverable is correct, (b)
the recovery has actually been made through the pay bill, and (c) the benefit
of free quarters has not been allowed to staff not entitled to the privilege
(See Chapter XVI.)
B.
MISCELLANEOUS
1418.
Bills for Educational Assistance.-Non-gazetted railway servants are eligible
for assistance from railway revenues for the education of their children in
accordance with the rules prescribed for the purpose. For the internal check of
claims for educational assistance preferred under these rules, a manuscript
register (A. 1418) should be maintained to record particulars relating to (a)
names of railway servants to whom assistance is granted, (b) names of the
children, (c) names of schools, (d) reference to bills and (e) amounts passed
for payment to railway servants month by month. In cases where the entire bill
submitted by a school is paid by the railway and the amount of the parents’
share is recovered through pay bills, the register (A. 1418) should also show
particulars of the total bill passed and the amount of the parents’ share. The
entries in this register should be attested by the Section Officer (Accounts)
or Subhead in-charge.
1419.
Reimbursement of Tuition Fee.-Railway Servants are eligible for reimbursement
of tuition fees in respect of their children in accordance with the
rulesprescribed for this purpose. The claims for reimbursement may be included
in the regular monthly pay bills of the staff wherever feasible. The propriety
of the claims on this account is initially admitted in internal check on the
authority of the certification given by the drawing officer. The claims however
should be scrutinized to see that rates of fees etc. charged are not in excess
of those prescribed by the appropriate authority for the class and the State in
which the children are studying. A record should be kept in proper manner of
the claims passed in internal check so as to ensure that no second claim on the
same account can be admitted in internal check. A test check of these claims
should also be conducted locally or during accounts inspections of the bill
preparing offices once a year according to the scale prescribed by Financial
Adviser and Chief Accounts Officer with the certificates and information
furnished by employees in support of the claims preferred by them.
Multiple choice questions:
- Who is responsible for the correctness of facts
regarding the actual employment on their legitimate duties of the
establishment for whom pay is drawn?
- A) The Accounts Officer
- B) The Officer signing the Pay Roll
- C) The Section Officer
- D) The Sub-head in charge
Answer: B) The Officer signing the Pay Roll
- In the internal check of Labour Pay Sheets, what
percentage check is required over the arithmetical accuracy of all
entries?
- A) 100%
- B) 50%
- C) 25%
- D) 10%
Answer: D) 10%
- What is the main purpose of the Register of Deductions
(Form A. 1406)?
- A) To record staff promotions
- B) To monitor authorized deductions from the
emoluments of staff
- C) To track staff attendance
- D) To record staff salary increases
Answer: B) To monitor authorized deductions from the emoluments of
staff
- In the Scale Check Register, which of the following is
NOT a part of the required check?
- A) Ensuring no double posting
- B) Checking that appointments are not in excess of
sanctioned posts
- C) Verifying the correctness of entries in the Muster
Rolls
- D) Ensuring bills passed for payment are posted
Answer: C) Verifying the correctness of entries in the Muster Rolls
- What should be done if more than one employee is shown
as on duty against the same post?
- A) The pay and allowances should be held under
objection
- B) A note should be made in the Scale Check Register
- C) The excess employee should be terminated
- D) No action is needed as long as work is being done
Answer: A) The pay and allowances should be held under objection
- How often should the check against the sanctioned scale
for non-gazetted staff be exercised?
- A) Quarterly
- B) Bi-annually
- C) Annually
- D) Every month
Answer: D) Every month
- What form is used for maintaining the Scale Check
Register for engineering gangs and skilled staff?
- A) Form A. 1406
- B) Form A. 1407
- C) Form A. 1412
- D) Form A. 1414
Answer: D) Form A. 1414
- What is a key precaution to be taken when passing
Supplementary Bills?
- A) Ensuring the bill is passed immediately
- B) Checking the regular pay bills of the months affected
- C) Verifying the signatures of the employees
- D) Making no entries in the Memoranda of Differences
Answer: B) Checking the regular pay bills of the months affected
- What should be checked in the Rent Rolls received with
pay bills?
- A) The accuracy of recovery of rent
- B) The distribution of rent across employees
- C) The total rent collected by the department
- D) The allocation of rent allowances
Answer: A) The accuracy of recovery of rent
- How frequently should a test check of special
allowances be conducted?
- A) Every month
- B) Once a year
- C) Twice a year
- D) As decided by the Accounts Officer
Answer: B) Once a year
- What should be done when opening new registers for
forms A. 1406, A. 1407, and A. 1414?
- A) Discard old registers
- B) Carry forward only the current month’s entries
- C) Ensure no outstanding sanctions or necessary
details are omitted
- D) Start afresh without any previous entries
Answer: C) Ensure no outstanding sanctions or necessary details are
omitted
- For what purpose is the Register in Form A. 1412 maintained?
- A) Tracking the number of employees
- B) Monitoring double payments
- C) Recording deductions from salaries
- D) Managing overtime claims
Answer: B) Monitoring double payments
- What should be done when passing the pay bills of
temporary establishment?
- A) Ensure that the number of staff employed are not in
excess of the sanction
- B) Verify the authenticity of signatures
- C) Check that deductions are accurate
- D) None of the above
Answer: A) Ensure that the number of staff employed are not in
excess of the sanction
- What is the primary use of the Scale Check Register?
- A) To monitor sanctioned vs. actual staff strength
- B) To track staff performance
- C) To record employee promotions
- D) To calculate overtime payments
Answer: A) To monitor sanctioned vs. actual staff strength
- What should be ensured during the check of Educational
Assistance bills?
- A) That the employee has the correct number of
children
- B) That the assistance granted matches the employee’s
entitlement
- C) That the school is located near the employee’s
residence
- D) That the child is the top student in the class
Answer: B) That the assistance granted matches the employee’s
entitlement
Comments
Post a Comment