Para 3.6.14 — MSO (Audit)
Original Rule Text
3.6.14 Besides verifying that the bill has been drawn in the proper form and has been duly discharged, the process of audit of pension vouchers will also extend to ascertaining that the entries in the Pension Payment Order Register tally with the payments made and that necessary documents are available to support and justify the charge in the pension bill. As in the case of other vouchers, these bills should indicate the detailed head classification. It has also to be seen that the certificates required to be furnished under the rules have been appended to the vouchers and that income tax has been deducted wherever due.
Note: See also the
Note below sl. no.
(xi) of paragraph 3.1.20 in regard to verification of deductions on account of income tax.
What This Means
When auditing pension vouchers at treasuries or banks, auditors must verify not only that bills are in proper form and properly discharged (signed by the payee), but also that entries in the Pension Payment Order Register match the actual payments. All supporting documents must be available, proper head-wise classification must be shown, required certificates must be attached, and income tax must have been deducted wherever applicable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension bills must be in proper form and duly discharged (signed by payee)
- 2Entries in the PPO Register must tally with actual payments made
- 3Supporting documents must be available to justify the pension charge
- 4Detailed head classification must be indicated on bills
- 5Required certificates under pension rules must be appended
- 6Income tax deduction must be verified wherever applicable
Practical Example
During a treasury inspection, the auditor examined pension vouchers and found that 5 pensioners' vouchers lacked the annual life certificate required under the rules. In another case, income tax had not been deducted from a pensioner drawing Rs 60,000 per month, which was above the taxable threshold. The auditor also noticed that some vouchers did not show the detailed head classification (Major Head 2071, Minor Head, Sub-Head), making proper accounting difficult.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What certificates are required to be attached to pension vouchers?▼
Why must pension bills show detailed head classification?▼
What does 'duly discharged' mean for a pension bill?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.