Para 3.6.16 — MSO (Audit)
Original Rule Text
3.6.16 Separate registers are maintained by the Accountant General (A&E) in respect of the anticipatory pension payments authorised by him and the provisional pension payments authorised on the basis of sanctions issued by heads of departments/offices in Form 102. These registers facilitate the recording of sanctions/orders issued for payment as well as the pension payments made in terms of these sanctions/orders. All the vouchers are noted against the relevant entries in these registers by the office of the Accountant General (A&E) after conducting a general review and exercising some preliminary checks.
What This Means
The AG (A&E) maintains separate registers for anticipatory pensions (paid when pension papers are still being processed) and provisional pensions (authorized temporarily by department heads). These registers record the sanctions, payment orders, and actual payments made. The AG (A&E) office notes all vouchers against the relevant register entries after conducting preliminary checks, creating a ready audit trail.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Separate registers are maintained for anticipatory and provisional pension payments
- 2Anticipatory pensions are authorized by the AG (A&E) when pension processing is delayed
- 3Provisional pensions are authorized by department heads/offices using Form 102
- 4Registers record sanctions, payment orders, and actual payments
- 5AG (A&E) conducts general review and preliminary checks before noting vouchers
- 6These registers facilitate systematic audit by the AG (Audit)
Practical Example
An employee retired on March 31 but their pension papers were still being processed. The department head authorized a provisional pension of Rs 30,000 per month using Form 102, recorded in the Provisional Pension Register. The AG (A&E) noted each monthly payment voucher against this entry. When the final pension of Rs 35,000 was eventually sanctioned, the provisional payments were adjusted against the final amount.
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 the difference between anticipatory and provisional pension?▼
How long can provisional pension be paid?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.