Para 3.6.17 — MSO (Audit)
Original Rule Text
3.6.17 The Accountant General (Audit) should undertake a test check of these vouchers as in the case of regular pension vouchers, laying particular emphasis on the following:
(i) The amount should have been drawn only on the basis of a pension payment order and sanction of the competent authority.
(ii) The period for which pension has been drawn should be covered by the Pension Payment Order of the competent authority,
(iii) The bill should be in the prescribed proper form.
(iv) All prescribed certificates should be attached, wherever necessary.
(v) Payments should not have been extended beyond the period of six months without approval of the competent authority.
(vi) No anticipatory or provisional pension should be paid after final pension has been authorised.
(vii) The pension actually due should have been disbursed.
(viii) Pay should not have been drawn in addition during the period for which pension has been drawn.
(ix) The prescribed life certificate should be attached when pension is not drawn in person.
(x) Details in the vouchers should tally with those in the registers.
(xi) The payment should have been noted in the register and the vouchers should have been enfaced.
- Gratuity
What This Means
The AG (Audit) must test-check anticipatory and provisional pension vouchers similar to regular pension vouchers, but with special attention to eleven key points. These include verifying that payments are based on proper PPOs and competent sanctions, the period is covered by the PPO, bills are in prescribed form, provisional pension stops once final pension is authorized, no salary is drawn simultaneously with pension, life certificates are attached when pension is not drawn in person, and voucher details match register entries.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Anticipatory/provisional pension vouchers are test-checked like regular pension vouchers
- 2Payments must be based on a PPO and sanction from competent authority
- 3Provisional pension must not extend beyond 6 months without competent authority approval
- 4No anticipatory/provisional pension after final pension is authorized
- 5Pay must not be drawn simultaneously with pension
- 6Life certificate is required when pension is not drawn in person
- 7Voucher details must tally with register entries and be properly enfaced
Practical Example
During audit, the team found a case where provisional pension continued to be paid for 9 months without any extension approval from the competent authority. In another case, a government servant drew both salary (as he was reemployed) and provisional pension for three overlapping months. Both cases were flagged — the first for exceeding the 6-month limit without approval, and the second for double drawing of pay and pension.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'enfaced' mean in the context of pension vouchers?▼
Why is the 6-month limit on provisional pension important?▼
Can a person draw both salary and pension simultaneously?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.