Para 3.6.1 — MSO (Audit)
Original Rule Text
3.6.1 The objectives of audit of pensions are to verify that:
(i) the qualifying conditions governing the grant of pension are fulfilled; and
(ii) the amount of pension sanctioned and drawn is correct.
What This Means
The primary objectives of pension audit are twofold: first, to verify that the retiring government employee meets all the qualifying conditions required for receiving a pension (such as minimum service, eligibility criteria, etc.), and second, to ensure that the pension amount actually sanctioned and drawn is calculated correctly according to the applicable rules.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension audit has two core objectives
- 2First objective: verify qualifying conditions for pension are fulfilled
- 3Second objective: verify the pension amount sanctioned and drawn is correct
- 4This covers all types of pensions including family pension and gratuity
- 5Accuracy of both eligibility and computation must be confirmed
Practical Example
An employee retired after 28 years of service claiming full pension. The pension audit team verified that the employee's qualifying service (excluding periods of absence without leave and extraordinary leave) met the minimum threshold. They then recalculated the pension amount based on the average emoluments of the last 10 months, confirming that the sanctioned amount of Rs 45,000 per month was correctly computed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are 'qualifying conditions' for pension?▼
Who performs pension audit?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.