Para 3.3.7 — MSO (Audit)
Original Rule Text
3.3.7 The Service Books of non-gazetted government servants should be checked in local audit to ensure that they are maintained in a satisfactory manner. The Service Book is one of the important basic records required, among others, for determining the pensionary benefits of an employee. While checking the Service Books, it should be verified that:
(i) they are complete in all respects;
(ii) events affecting pension have been clearly spelt out along with the remarks of the competent authority to clarify whether these events will have any implications for the admissibility of pensionary benefits and the periods relating thereto will or will not be taken into account for the purpose;
(iii) the Controlling Authority has recorded the prescribed certificate relating to the periodical verification of the service rendered by the government servant with the pay bills or other documents and there are no missing links;
(iv) Lower Division Clerks have not been considered for promotion before they either qualify in the prescribed type test or are specifically exempted from appearing in the test; and
(v) nominations in respect of Death-cum-Retirement Gratuity, Provident Fund, etc. have been made and are available in the case of officers due to retire within the next twelve to eighteen months.
Besides, entries in Volume II of the Service books relating to the following should also be checked:
(a) Relaxation, if any, of age and/or educational qualifications.
(b) Declaration in regard to marital status
(c) Declaration of home town and acceptance thereof.
(d) Nominations in respect of death-cum-retirement gratuity and provident fund.
(e) Details of family.
(f) Options exercised in respect of service matters.
(g) Condonation of breaks in service, if any.
(h) Orders, if any, in regard to change in birth date.
(i) Collateral evidence in respect of past service.
(j) Change in name
- Leave Accounts
What This Means
During local audit, auditors must thoroughly check the Service Books of non-gazetted employees. Since Service Books are crucial for determining pension benefits, auditors verify completeness, pension-affecting events, service verification certificates, promotion eligibility for LDCs, and nominations for gratuity and provident fund. They also review Volume II entries covering age relaxations, marital status, family details, name changes, and other personal declarations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Service Books are checked during local audit for completeness and accuracy
- 2Pension-affecting events must be clearly recorded with competent authority remarks
- 3Service verification certificates must match pay bills with no missing links
- 4LDC promotions require type test qualification or specific exemption
- 5Nominations for death-cum-retirement gratuity and PF must be current, especially for those retiring within 12-18 months
Practical Example
An audit party inspecting a government school finds that a clerk due to retire in 14 months has no nomination for death-cum-retirement gratuity in his Service Book, and his service verification certificate has a gap of two years. The audit team flags both issues so the Head of Office can get the nomination recorded and the missing service period verified 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
Why must LDC promotions be specifically checked for type test qualification?▼
What is Volume II of the Service Book?▼
How far in advance should retirement-related entries be verified?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.