Para 15.19 — MSO (A&E)
Original Rule Text
15.19 After payment of the bills and after entry in the Payment Register has been made by the payer, a separate person should enter this paid vouchers in the Register of Final Post Check of Precheck bills (Form 87) and entries in column 1 to 5 completed. Section Officer (Pension Payment) will attest all entries in column 6. After accounting of the vouchers by the Pension Accounting Section, the vouchers will be sent to Pension Pre-check Section. The Postcheck Section will conduct a final post check of these payments. This will consist of the following checks:-
(a) That the pay order is genuine;
(b) That the endorsement on the bills if any, are in order;
(c) That a final receipt for the full amount passed by the Check Section has been received from the pensioner/his messenger/his agent;
(d) That the Payment Section has properly marked the vouchers as paid;
(e) Column 8 to 12 of the Form will be filled in by Pre-Check Section.
- OUTSTANDING CHEQUES
What This Means
After pension bills are paid and recorded in the Payment Register, a separate person (not the payer) enters these paid vouchers in the Register of Final Post Check (Form 87). The Section Officer attests all entries. After accounting by the Pension Accounting Section, vouchers go to the Pre-check Section for a final post-check. This post-check verifies that the pay order is genuine, endorsements are correct, a full receipt was obtained, and the bill is properly stamped as 'paid'.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Paid vouchers are entered in Form 87 by a person separate from the payer (segregation of duties)
- 2Section Officer (Pension Payment) attests all entries in column 6
- 3Vouchers pass through Pension Accounting Section before final post-check
- 4Post-check verifies: genuineness of pay order, endorsements, full receipt, and 'paid' stamp
- 5Columns 8-12 of Form 87 are completed by the Pre-Check Section
Practical Example
After the payment counter closes for the day, Clerk A (who did not make any payments) enters all 50 paid vouchers into the Register of Final Post Check. The Section Officer attests each entry. Two days later, the Pre-check Section conducts a final post-check: they verify that each pay order signature matches the authorised officer, endorsements are valid, and every voucher has a stamped receipt from the pensioner.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must a different person enter the paid vouchers?▼
What does the final post-check look for?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.