103. Personal Emoluments paid through the Treasury Central

Mechanised Section do not necessitate the submission by Depart-ments of vouchers. Any changes in pay, allowances, deductions, bank of payment, etc shall be included in a monthly Variation Statement giving a brief explanation of the change, to which supporting

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documents shall be attached. For record purposes all payments of ar-y rears of salary and allowances which are made other than through the

Central Mechanised System are to be reported in the Variation State-ment for the month when they are made or as soon as possible thereafter. The dates of submission of the monthly Variation

Statements will be as arranged between the department and the

Treasury Central Mechanised Salaries Section. This does not relieve a

Controlling Officer of his responsibility for the payment of salaries under Regulations 14 and 17 and he is required to sign the vouchers as appropriate.