Para 2.16.20 — CAM
Original Rule Text
2.16.20.1 Pension and other retirement bills
(i) Head of Office should send pension papers along with service book complete in all respect to PAO four (04) months before date of retirement on superannuation as per CCS (Pension) Rules, 2021 and service verification entries should be made in the service book.
(ii) Qualifying service certificate must be issued by Head of Office to government servant in consultation with PAO on time prescribed in Rule 32 of CCS (Pension) Rules, 2021 to avoid any recovery of excess payment on account of wrong pay fixation at the time of retirement.
(iii) Leave account should be properly entered in the service book.
(iv) Error in calculation of Gratuity and Commuted Pension and mismatch in details like DOB, Identification Mark, Spouse Name, PAN No., Aadhaar No. etc. should be avoided. There should be no mismatch between data uploaded in Bhavishya and manual papers including PFMS data.
2.16.20.2 GPF/NPS Bills:
(i) The GPF advance bills are supported by GPF ledger statement on PFMS.
(ii) Sanction for GPF advances or withdrawal should be in conformity with GPF rules and the same must be issued with the approval of Competent Authority.
(iii) NPS bills are supported by subscriber statement.
(iv) NPS subscriber contribution deducted from salary without allotment of PRAN number which should be discouraged.
(v) Bill towards payment of Government Contribution in respect of NPS must be preferred to PAO along with Pay Bill on time.
2.16.21 CHECK OF CONTRACTS
(i) It is an important function of the Pay and Accounts Officer to examine contracts or agreements for works or supplies entered into by departmental authorities on behalf of Government.
(ii) Concerned executive authorities who enter into contracts for works or supplies will also be entirely responsible to watch the fulfilment of contract conditions.
(iii) The following fundamental principles are laid down by Government for the guidance of authorities authorised to enter into contracts or agreements involving expenditure from CFI. The PAO would normally not get into the issue of contractual terms and their genuineness unless prima facie it appears to be detrimental to Government’s interest. While processing the payments, PAO will look into the signed contracts and fulfilment of terms and conditions of the contract before releasing payment. The general principles of contract stipulated below are primarily for executive authorities to keep in mind while entering into contracts.
What This Means
For pension and retirement bills, the Head of Office must send pension papers along with a complete service book to the PAO at least four months before the retirement date. The qualifying service certificate must be issued on time to avoid later recoveries due to wrong pay fixation. Leave accounts must be verified and finalized before retirement. The PAO checks that all retirement benefits (pension, gratuity, commutation, leave encashment) are correctly calculated based on the employee's service record, last pay drawn, and applicable rules under CCS (Pension) Rules, 2021.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension papers must reach the PAO at least 4 months before the retirement date
- 2Service book must be complete in all respects with verified service entries
- 3Qualifying service certificate must be issued by the Head of Office in consultation with the PAO
- 4Leave account must be verified and finalized before retirement
- 5PAO checks pension, gratuity, commutation, and leave encashment calculations
Practical Example
A Section Officer is retiring on 31 March 2027. By 1 December 2026, the Head of Office sends the complete service book, qualifying service certificate, and pension papers (Form 7) to the PAO. The PAO verifies 33 years of qualifying service, confirms the last pay drawn, calculates the basic pension, gratuity (DCRG), and commuted pension value. Any discrepancy in service verification is flagged to the Head of Office immediately so that the pension can be authorized without delay before retirement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How early must pension papers be submitted to the PAO?▼
What happens if the service book is incomplete?▼
What rules govern pension calculation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.