Para 14.13 — MSO (A&E)
Original Rule Text
14.13 To ensure that correct settlement of the accounts between Governments on account of each pension the following procedure should be observed:-
(a) Pension Payment Orders issued for payment of pensions at treasuries should specify whether the charge is debitable to the State or to the Central Government, and this classification should also be noted in the Treasurywise pension payment Register, if maintained.
(b) The pension reports by the Accountant General should indicate invariably the apportionment of the charge according to the rules laid down in Section B
(iii) of Appendix 5 to the Government Accounting Rules, 1990, so that the authority sanctioning the pension may notify it in the orders of sanction.
(c) When the Accountant General has to issue a Last Pay Certificate to enable the pensioner to draw his pension in another circle in India, the Last Pay Certificate should similarly indicate the
apportionment of the pensionary charge, if so required.
(d) If any part of the pension is payable by a Government other than the Government which sanctions it the Accountant General of the sanctioning Government should effect recovery of the amount due from the other Government in such manner as may be mutually agreed upon between the two Governments concerned.
# REGISTERS OF PENSION PAYMENT ORDERS
What This Means
When pensions are shared between State and Central Governments, specific procedures ensure correct settlement. Pension Payment Orders must specify whether the charge is against the State or Central Government, and this classification is noted in the treasury-wise register. The AG's pension report must indicate the apportionment as per Government Accounting Rules. For inter-circle transfers, the LPC must show the pension charge apportionment. If part of the pension is payable by another government, the sanctioning government's AG must recover that amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension Payment Orders must specify whether the charge is State or Central
- 2Classification must also be noted in the treasury-wise pension payment register
- 3AG's pension report must show apportionment per Government Accounting Rules 1990, Appendix 5 Section B(iii)
- 4LPCs for pensioners transferring to another circle must indicate pension charge apportionment
- 5The AG of the sanctioning government is responsible for recovering the other government's share
Practical Example
An officer who served 20 years under the State Government and 10 years under the Central Government retires on pension. The AG calculates the apportionment: 2/3 State, 1/3 Central. The PPO notes this split, and the State AG recovers the Central share through the agreed settlement mechanism each quarter.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who is responsible for recovering the pension share from another government?▼
What rules govern the apportionment of pension charges?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.