To see that:
(i) The bill is stamped where necessary.
(ii) The last pay certificate (LPC) movement rder or provisional payment application indicating pay and allowances detail from the previous audit office is attached to the first pay bill in which pay is claimed, in the case of transfer in within the same audit area, the rates of pay and date up to which paid are verified with the previous bill.
(iii) The demand register is corrected and any outstanding demands recovered according to rule.
(iv) Income tax is correctly levied on the estimated income for the year under head “Salaries”. The full amount of Tax will be recovered in the bill if the exemptions claimed are not properly vouched/ supported by required declaration.
(v) Rebate of income tax on insurance premium receipt is allowed only on the life polices of an officer himself or his wife on the basis of declaration made by the concerned officers unless the audit officers has prime facie reasons to disbelieve the same.
(vi) The appointment for which pay and allowances are claimed is duly authorized and notified in the appropriate orders and that two or more individuals have not drawn pay, additional pay etc for the same period against the same appointment.
(vii) Officer on leave in India continue to be paid by Controller from whose audit area they proceeded on leave.
(viii) All necessary adjustments of PT II orders are made.
(ix) Adjustment of all vouchers such as rent bills etc have been made.
(x) Where hospital stoppages are recoverable these are correctly calculated at the appropriate rates.
(xi) Recoveries on account of Funds/PLI/Motor Cycle/Motor Car advance as shown in the respective schedules attached to the pay bill are correct.
(xii) Total of funds, PLI schedules are correct and agree with the amount shown in the pay bill.
(xiii) The fund account numbers shown in the fund schedule are correct.
(xiv) The allowances such as dearness, house rent, conveyance, compensatory drawn are correct and supported with necessary certificates.
(xv) The payment made is prominently recorded in the last charge to avoid a second claim on the same.
(xvi) In Case of payment of arrears of pay bills, previous bills are linked to check the rates of pay drawn as well as to avoid double payment.
(xvii) The signatures of the countersigning officer of the pay bills are verified with the specimen signature held on record.
(xviii) In case of fresh appointment it is ensured that Part II O.O, the police verification & medical certificates and S1 form on the prescribed form are attached to the first pay bill of the person concerned.
(xix) Leave salary statement attached to the pay bill is correctly prepared.
(xx) Subscription to GPF A/c:- A sum (in whole Rupees) as fixed by the subscriber, subject to minimum of 6% of emoluments and not more than his total emoluments. (Rule 8(1) of GPF(CCS) Rules)
In addition to these general instructions, the main points required to be observed are:
(i) That the arithmetical calculations are correct.
(ii) That the pay and allowances drawn are according to regulations & orders.
(iii) That an increment certificate is attached when an increment is drawn.
(iv) That the cases where the submission of an absentee statement is necessary the statement is filled in or the “No Leave” certificate furnished.
(v) That the dates of handing over and taking over charge are stated and joining time checked.
(vi) That the cases where scale of appointment is fixed for an establishment of area, the sanctioned scale is not exceeded.
(vii) That the total number of each category of establishment for whom pay has been drawn in the pay bill agrees with the paid strength check statement.
(viii) That the date of birth shown in the pay bill for March is checked to ensure that none has been retained in service beyond the age of superannuation.
(ix) That the certificate to the effect that none of the individuals for whom pay and allowances drawn in the pay bill has attained the age of superannuation or compulsory retirement is invariably furnished by the administrative authority.
(x) Monthly pay bills in respect of individuals due for retirement on superannuation during last 03 months of service are maintained separately.
(xi) That the pay bills of chowkidars in charge of vacant buildings. After verification that the necessity for actual employment of chowkidars against sanction previously accorded.
(xii) That the license fee / rent and allied charges due from all the civilian officers and staff have been recovered as per the rent bill issued by the AAO BSO concerned.