(a)A register shall be kept in B. P. Form No. 232, in which shall be entered all pay, leave salary and acting or other allowances not drawn in the bill for the month for which they are due, all sums to be drawn or refunded in consequence of promotions or reductions made in the month, which have been ordered subsequent to the cashing of pay bills and all pay and allowances refunded by short drawal or in cash into the treasury. Except in cases of overstayal, of leave and absence without leave, the register shall give exact details of the pay or allowances held over for future payment as shown in columns 2,3, 4 and 5 of the pay bill form respectively. At the end of the year any pay or allowances outstanding shall be carried on in red ink to the register for the following year.(b)Twice a month the Reserve officer shall forward the register of casualties to the accountant. The accountant shall enter all sums to be drawn or refunded in each month, by reason of orders of promotion or reduction passed subsequent to the cashing of pay bills, in the register of pay and allowances held over for future payment; and after certifying that he has done this in the last column shall return the register to the Reserve officer.(c)In cases in which it is apparent that no claim is likely to be made, the held over entries may be discontinued after three years. If the claim is preferred after the register is destroyed, the original bill shall be referred to for the verification of details and after payment is made the fact should be noted in the bill.(d)If an officer fails to submit a certificate of maintenance of a conveyance with the monthly acquittance roll, the rate of allowance last drawn shall be shown as held over. Unless, however, he can show good cause for not submitting the certificate the allowance should be disallowed. When he subsequently produces the certificate, the amount shown as held over shall be drawn or, if necessary, revised. In the latter case, the arrear bill shall be supported by a copy of the order sanctioning the revision. If it is subsequently found that no conveyance was maintained by an officer, the amount shown against him in the bill and in the register of pay and allowances held over shall be struck off and the fact reported to the Accountant-General.(e)The Superintendent or the officer signing the bill shall compare the items shown as held over in the bill for the sub-division or office with the entries on this account in the register of pay and allowances held over.
