Para 3.6.12 — MSO (Audit)
Original Rule Text
What This Means
This paragraph provides a comprehensive checklist of 16 specific checks that auditors must apply when auditing pension cases. These range from verifying service records and retirement dates against the Service Book, checking the calculation of average emoluments, verifying family pension nominations, confirming gratuity computations, ensuring correct relief amounts, to checking apportionment of charges between Central and State governments. It also covers recovery of dues, proper rounding off of pension amounts, and verification of death gratuity documentation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Service statement and leave records must be verified against the Service Book
- 2Retirement/death date must tally with Service Book entries
- 3Average emoluments calculation must be verified for correctness
- 4Family pension and gratuity must follow the deceased employee's nominations
- 5Provisional pension must be restricted to the admissible period only
- 6Recovery of dues from pension/gratuity must be verified
- 7Death gratuity without valid nominations needs prescribed legal documents
- 8Apportionment of pension charge between Central and State governments must be indicated
Practical Example
While auditing a pension case, the auditor checked the employee's Service Book and found a 2-year period of foreign service not reflected in the pension papers. This affected the qualifying service calculation. The auditor also found that the relief amount was calculated based on an outdated order instead of the latest applicable one, resulting in an underpayment of Rs 200 per month to the pensioner. Both observations were raised for correction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is Form 7 mentioned in the pension audit context?▼
What is the significance of checking rounding off of pension amounts?▼
What happens if 10% of gratuity is not withheld when dues are pending?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.