7

PART-B

GENERAL PROCEDURE AND ADMINISTRATION

CHAPTER -3

General procedure
Constitution of the Office:-

3-1-1. The Director of Accounts is the head of the Pay and Accounts Organization. He is assisted by
Pay and Accounts Officer /Assistant pay and Accounts Officer and other categories of Staff.
The Pay and Ac- counts Officer / Assistant Pay and Accounts Officer will control the day /
today work of the Organization. The work is distributed among various sections headed by
Superintendent in each section and each Superintendent is assisted by Senior Assistants
/Junior Assistants / Typists etc. The general distribution of work among the sections of the
Pay & Accounts Office working under the control of Director of Accounts is indicated below:

1. Administration Section: - This Section deals with all establishment matters, record,
stationery, forms, general diary and despatch and budget of the Pay and Accounts Office.

2. Establishment Pre-Check Sections: - These Sections deal with all types of claims of
Gazetted Officers and Non-Gazetted establishment.

3. Works Pre-Check Section: - The number of Works Pre -Check sections will depend
upon the number of divisions and the works they execute.

4. Cash Section: - This Section deals with the preparation and despatch of cheques, all
it all Valuables.

5. Compilation Section: - This section deals with the compilation of accounts and rendering
of compiled accounts to Accountant General/ Government /Chief Engineer and other
allied matters.

6. Co-ordination Section: - This section deals with the co ordination of all the sections in
the Pay and Accounts Office and with all general Matters.

7. Internal Test Check Section: - This section deals with internal test checking of the work
done by all the sections in the Pay and Accounts Office,
8 PAO (WA) Manual

the maintenance of the Project Estimate Registers and scrutiny of all important estimates
and agreements.

8. Local Inspection : - Local Inspection Parties :- These Parties are intended for the
Inspection and Local check of the Divisions /Offices in the project excepting Direction
ecial

In respect of outstation Pay & Accounts Offices /APAO, the work may be distributed by
the PAO/APAO concerned with the approval of the DOA among the sections according
to the work load attached to the office.

3-1-2. The required number of Senior Assistants (Auditors / Junior Auditors J.As) are posted to
each Section which is placed in charge of a Superintendent. Three or Four Sections are to
be placed in the Charge of Pay & Accounts Officer / Assistant Pay & Accounts Officer.
The Co-ordination and the Internal Test Check / Sections are under the direct charge of
the Director of Accounts. The local inspection party is headed by a Pay & Accounts
Officer / Asst. Pay Accounts Officer.

Duties and Responsibilities of the staff: -

3-2-1. Pay & Accounts Officers/APAOs: - A Pay & Accounts Officer/APAO is responsible for
the satisfactory functioning by the sections placed under his charge. He should so arrange
the work that all items are attended to promptly and properly. He should guide the
Superintendents and the Auditors (Sr. Assistants / Jr. Auditors) and keep in touch with
them as often as possible. The Pay & Accounts Office/APAO is responsible for the
overall accuracy and correctness of the claims admitted by him for payment.

3-2-2. Superintendents: - A Superintendent is responsible for maintaining discipline in his

Section and also for the efficient conduct of its business as a whole. He will be
particularly responsible for the proper maintenance of the sectional calendar of returns
and for seeing that each item of work is taken up, completed and submitted in time and
each return is despatched on the due date. He should see that the work in the Section is
kept current and also that work is carried out in accordance with the prescribed
procedure. He is responsible for the accuracy of the claims passed for adjustments made
in his section and the correctness of
CHAPTER-3 9

classification adopted and accuracy of the postings made in various accounts registers.
He is also responsible for training the Senior Assistants / Junior Assistants, in his section
to make them fit to do their work efficiently and promptly.

Care should be taken to preserve uniformity of procedure in all the processes of work
carried out in the works Pre -Check --Sections. For this purpose it is necessary that
Superintendents of pre-check sections should freely compare notes on all important
points. Superintendents are required to maintain close watch over all their sub-ordinates
on this point and are required to enquire frequently into the practice of other sections so
as to ensure uniformity in the application of modes of check and documentation in all the
works pre-

3-2-3. Senior Assistant and Junior Assistant (Auditors, Junior auditors):- The Senior
Assistants only are responsible for arithmetical accuracy of the claims passed or
adjustments made by them for proper application of the various checks to the claims in
accordance with the rules and orders in force, and for posting maintenance of various
accounts registers as per posting and maintenance of various accounts registers as per the
prescribed procedure. They accurately carry out the duties entrusted to them with utmost
promptitude. They should do the work methodically and always keep their charge current
in all respects. They are held responsible for the accuracy of the information furnished in
the calendar of returns and Monthly progress report.

Junior Assistants (Junior Auditor):- All inward bills/letters and other correspondence of
the Section after perusal and marking of the units by the Superintendent should be
received by the Junior Assistant (Junior Auditor) and distribute them to the concerned
units after entering in the appropriate registers of the units. He should maintain the
common register of the section. The Senior Assistant (Auditor) should verify the
papers/bills so entered into the registers on the same day and take further action for their
disposal. The Junior Assistant should assist the Senior Assistant (Auditors) and
Superintendent of the section to whom 1he has been attached in attending the routine
work of arising despatch and incidental work such as verification of enclosures etc. not
involving audit check. He should do his work promptly and efficiently and in a
responsible manner.