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

9) Extraordinary Leave under S.R. 4.3.10 & 4.4.10.
In the exercise of checks it is ensured that all leave availed of are
a) within permissible quantum
b) within period permissible
c) leave is earned and due
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After effecting adjustments, as indicated above, the balance leave
brought forward in the next year’s leave record is checked for
correctness.
4.9.2 DETAILED ANNUAL TEST CHECK OF LEAVE RECORDS, LEAVE
APPLICATIONS AND TIME CARDS:
At the time of leave records checking at Depot, 10 % detailed test check of
Time cards are carried out with Leave records. The procedure adopted is
that 10% of the total employees are checked with relevance to time cards
and it is ensured that the entries in the time cards correspond with similar
entries in the leave records.
4.9.3 100% CHECKING OF LTA/ENCASHMENT OF LEAVE RECOVERY
STATEMENT, ETC.
At the time of leave records checking at Depot, the 100 % checking of
LTA/Encashment of leave availed by the employees is made in respect of
eligibility and it is also confirmed whether the leave availed at the time of
LTA/Encashment of leave and quantum of encashed leave is debited to the
leave account of the concerned employee.
At the time of yearly closing of leave record of the employees, Time Keeping
Department prepared a statement of leave recovery of P.L./S.L./C.L and
accordingly the recovery is made through pay sheet. Audit staff verifies
these statements along with leave records and also confirm whether the
recovery is effected in the pay sheet.
4.9.4 PROPOSAL SCRUTINY