Para 3.6.13 — MSO (Audit)
Original Rule Text
3.6.13 Pension vouchers are not required to be checked by the Central audit parties of the A.G. (Audit) in the office of A.G. (A&E). Such vouchers are to be checked during inspection of treasuries/banks.
What This Means
Pension payment vouchers do not need to be checked by central audit parties working in the AG (A&E) office. Instead, these vouchers are to be examined during inspections of the treasuries or banks where the actual pension payments are disbursed. This separates the venue of pension case audit (AG office) from pension payment audit (treasury/bank).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension vouchers are NOT checked during central audit at the AG (A&E) office
- 2Voucher checking happens during inspection of treasuries and banks
- 3This separates pension case audit from pension payment verification
- 4Central audit parties of AG (Audit) focus on pension cases and computations
- 5Treasury/bank inspections focus on actual payment verification
Practical Example
During the central audit of pension cases at the AG (A&E) office in Kolkata, the audit team focused on verifying pension calculations, qualifying service, and sanction correctness. They did not examine the actual payment vouchers. Those vouchers were later examined when the same AG (Audit) office conducted its scheduled inspection of the District Treasury in Howrah.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are pension vouchers not checked at the AG (A&E) office?▼
What do central audit parties check if not vouchers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.