Para 3.6.15 — MSO (Audit)
Original Rule Text
3.6.15 Vouchers in support of payment of arrears of pension, which the Treasury or bank is not authorised to disburse without a special sanction, should be examined to verify that the necessary sanction is available.
- Anticipatory/Provisional Pensions
What This Means
When a treasury or bank is not normally authorized to pay pension arrears without a special sanction (because arrears could indicate an irregularity or special circumstances), the audit must examine the supporting vouchers to verify that the necessary special sanction for the arrear payment exists. This prevents unauthorized arrear payments from being made.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension arrear payments may require special sanction beyond the treasury's normal authority
- 2Audit must verify that the special sanction exists for arrear pension payments
- 3Vouchers supporting arrear payments must be specifically examined
- 4This check prevents unauthorized or fraudulent arrear pension disbursements
- 5Regular pension payments within normal authority do not require this additional check
Practical Example
A pensioner claimed arrears of Rs 1.2 lakh for the past 18 months due to a delayed pension revision order. Since the treasury was not authorized to pay arrears exceeding 6 months without special sanction, the auditor examined the voucher and found the special sanction from the AG (A&E) authorizing the arrear payment. The sanction was valid, and the payment was in order.
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 pension arrears require special sanction?▼
Who issues the special sanction for arrear pension payments?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.