Para 3.6.12 — MSO

3.6.12 The checks to be applied and the points to be seen in the course of audit of pension cases are briefly enumerated below:

(i) The statement of service, statement of leave and spells of foreign service, if any, are to be checked with reference to the entries in the Service Book.

(ii) The date of retirement/death mentioned in the pension papers should be tallied with corresponding entries in the Service Book.

(iii) Correctness of the calculation of average emoluments based on the entries in the Service Book should be verified.

(iv) It should be verified whether a note about the issue of authorities has been kept in the Service Book.

(v) It should be examined whether claims for family pension and gratuity have been settled in accordance with the nominations provided by the government servant,

(vi) Correctness of the computation of provisional pension and gratuity should be verified with reference to the qualifying service and other relevant particulars.

(vii) It should be checked whether the provisional pension sanctioned/authorised has been restricted only to the period admissible.

(viii) Recovery of amounts, if any, to be recovered from the provisional pension and gratuity should be verified.

(ix) Correctness of the determination of the pension and gratuity admissible with reference to the average emoluments or emoluments last drawn, as the case may be, should be checked.

(x) Correctness of the relief allowed as on the relevant date should be ensured with reference to the applicable orders.

(xi) Correct rounding off of the amounts of pension and graded relief should be checked.

(xii) It should be ensured that authorisation of death gratuity to the beneficiaries in the absence of valid nominations is supported by the prescribed legal documents.

(xiii) It should be verified whether the apportionment of the charge between the Central and State Governments has been indicated in the Pension Report.

(xiv) Pension payment authorisations should be scrutinised to verify if the payments have been authorised strictly on the terms stated in the pension papers and to the person

(s) named therein.

(xv) In cases involving recovery of dues yet to be assessed, it should be verified whether 10 per cent of the gratuity or Rs 1,000, whichever is less, has been withheld from the gratuity or provisional gratuity.

(xvi) It should be ensured that the period for which family pension would be admissible has been worked out correctly with reference to the dates of birth of the children and correctly mentioned in the authority.

Note: While verifying, the general application of the relevant rules and orders in the Pay and Accounts Offices, the checks referred to at sl. nos.

(viii) to

(xvi) will also be exercised.