Administration Manual - B.E.S.T. Undertaking.

687
‘Supplementary Salary Bills’ are prepared. All supplementary salary
bills are entered and passed through the Bills Register which is taken
for reference in computing income-tax due for such amounts paid.
On initiating Supplementary Salary Bill the Time Keeping Department
forwards the same to the various departments and authorities as
required from time to time. Simultaneously the relevant records viz.
papers, time-cards and leave records are sent to Audit and retained by
the Clerk awaiting receipt of the relevant bill.
On receipt of the bill, the relevant time card and leave record is
checked and it is ensured that the bill includes days of the current
month payable and/or recoverable and corresponding amounts due.
The bill is then certified for payment, signed by the clerk and the Sr.
Audit Assistant and forwarded to the Cash Department for further
action.
5.5.1.1 PROCEDURE FOR CHECKING :
When such a bill is received the clerk ensures that –
i) no such recovery was due from the employee by verification of
the previous paysheets and/or records;
ii) where the recovery, instead should have been made from another
employee and where the same should be included for recovery in
the next paysheet it is ensured that this is done by intimating
the A.A.E. to make entry in the recovery register.
iii) the bill has been prepared for the correct staff.
iv) before the payment has been certified, relevant entry is made in
the paysheet or other records maintained for such purposes;
v) all the above procedures are followed only after the fact has been
ascertained that recovery has been actually effected.
The bill is then certified for payment by the clerk and released for
payment by the D.I.A. or other officers so assigned.