Risk Control Maturity Scorecard (RCMS)

[Sanjeev Goyal]

PMOPG/E/2026/0087571

Concerned Department: Comptroller & Auditor General of India CAG

Reg: Risk Control Maturity Scorecard (RCMS)

 

Following aspects may be considered for inclusion in the RCMS model being developed for CAB.

 

Sr No.	Area	Observation	Risk
	Appointments-Drivers	MTS has 18 designated duties including driving. Despite this several organisations appoint exclusive drivers. A driver spends most of his time in waiting and would deny other office work during free time.	Appointing exclusive drivers is a wastage of official resources, when MTS can be appointed for the same task doing multiple jobs.
	Appointments-Drivers	Whether recruitment rules clearly indicate which qualification are necessary for driver.	In the absence of clear rules an organisation may end up appointing a person holding LMV lisence whereas the requirement may be for HMV license.
	Lien facility	Whether organisation has its own lien policy or follows DOPT rules?	An organisation may end up offering a 2 year lien further extendable for one year, to its employees despite shortage of manpower and at the cost of delay in execution of official work.
	Deputation facility	Whether organisation annually draws list of surplus staff who can be spared for deputation?	An organisation may end up forwarding deputation applications despite shortage of manpower and at the cost of delay in execution of official work.
	Retirement	Before releasing F&F payment in respect of any separation, there are several; aspects which require confirmations and for avoiding any miss a F&F check list must be prepared.	Non-preparation of F&F check list may result in over payment to retiring employee.
	Taxation	The 40% commutation of pension is tax free in case of only Government servants, whereas in case of AI or PSU the portion exceeding 33% is taxable.	Ignoring this provision may result in taxation issue.
	Legal	What are the most contested issue in courts? Whether adequate measure have been taken to avoid recurrence of same?	If not corrected, on same issue organisation may keep on facing legal challenges leading to loss of administrative bandwidth and money.
	Legal	How many cases are going on in courts. What is the ratio of case winning?	A low ratio might indicate collision of advocate with opposite party or weaknesses in rules leading to permanent bleeding of resources.
	Payments	Delay due to late disbursement of grant in April every year. Generally there is no payment released  to vendors as the grant is disbursed at the end of April.	This might spoil relationship and vendors might red flag the organisation in GEM.
	Faculty	Whether faculty staff drawing pay at a special grade are deputed to non-teaching jobs?	Faculty/scientists drawing pay at a special grade are put to routine administrative jobs may continue to draw wages at special rates leading to direct financial loss.
	Attendance	Monthly salary release without certification of attendance based on attendance record.	Payment may be made for the period when employee was absent.
	Attendance	Availing commuted leave, and non-submission of required medical certificate from approved medical professional.	Employee may avail unauthorised commuted leave for non-medical grounds.
	Attendance	Cross verification of attendance, record, leave record and service book. At many organisations all these 3 segments are independent data banks and there is no reconciliation to ensure that data movement is authentic & complete.	This may result in incorrect high leave balances appearing in service book leading to direct financial loss through encashment or loss of work.
	Audit Report	Often praises are recorded in APAR irrespective of adverse audit queries.	Absence of a system to reconcile audit queries with APAR grading results in promoting ineligible employees.
	Sitting Fee	Whether sitting fee is paid to employees for internal meetings?	This may lead to unauthorised payments.
	Pay Fixation	As per OM issued by DOPT No. 18/03/2015-Estt(Pay-1) dated 03/10/2022 all the pay rise cases are compulsorily to be audited within 3 months of issue of orders.	Non-compliance of direction may result in erroneous payment causing avoidable financial to office.
	Taxation	Employees are allowed tax free leave encashment upto 300 days during whole life. However, many employees enjoy this on every job change. So while paying this amount, record must be checked to see whether leave encashment data pertaining to earlier jobs is available in personal file	Ignoring this point may lead to short deduction of tax.
	Accounts Department	Whether RR provide for holding of appropriate qualification & domain knowledge for appointment to Finance Department?	Non specification may result in appointment of incompetent persons to accounts department.

 

 

--