Para 3.6.11 — MSO (Audit)
Original Rule Text
3.6.11 In States where the work of reporting on and authorisation of pensions in respect of all or some of the employees has been taken over by the departmental offices, the Accountant General (A&E) maintains the treasury-wise lists of the copies of Pension Payment Orders and other authorisations received by him from the issuing authorities.
The Accountant General (Audit) will also receive copies of these lists and maintain them treasury-wise and according to the nature and type of pensionary benefit.
What This Means
In states where departmental offices (rather than the AG) handle pension authorizations, the AG (A&E) maintains treasury-wise lists of Pension Payment Orders received from these departmental authorities. The AG (Audit) also receives copies of these lists and organizes them both by treasury and by the type of pensionary benefit, enabling systematic audit coverage.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Some states have departmental offices authorizing pensions instead of the AG
- 2AG (A&E) maintains treasury-wise lists of PPOs received from departmental authorities
- 3AG (Audit) receives copies of these same lists
- 4Lists are maintained both treasury-wise and by type of pensionary benefit
- 5This ensures audit coverage even when pension authorization is decentralized
Practical Example
In a state where the Director of Education directly authorizes teacher pensions, the AG (A&E) received copies of 150 pension payment orders issued in a quarter. The AG (Audit) also received these lists and organized them by treasury (District Treasury Pune, Sub-Treasury Nashik, etc.) and by benefit type (superannuation pension, family pension, gratuity) for systematic audit inspection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do some states have departmental offices authorizing pensions?▼
How does the AG (Audit) use these lists?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.