Para 3.6.18 — MSO (Audit)
Original Rule Text
3.6.18 The Accountant General (A&E) maintains a Gratuity Register for authorising gratuity payments. In token of the payment having been checked, his office notes the number and date of the voucher in the register.
What This Means
The AG (A&E) maintains a Gratuity Register specifically for authorizing and tracking gratuity payments to retiring government employees. When a gratuity payment is verified, the AG (A&E) office records the voucher number and date in this register as proof that the payment has been checked, creating a clear audit trail linking authorization to actual payment.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A dedicated Gratuity Register is maintained by the AG (A&E)
- 2The register is used for authorizing gratuity payments
- 3Voucher number and date are noted in the register after payment is checked
- 4This notation serves as proof of payment verification
- 5The register provides a complete audit trail for gratuity disbursements
Practical Example
An employee retired and was entitled to a death-cum-retirement gratuity of Rs 20 lakh. The AG (A&E) office authorized the payment by entering it in the Gratuity Register with all details — employee name, PPO number, gratuity amount, and qualifying service. After the treasury disbursed the payment, the voucher number and date were noted against this entry, confirming the payment was made and checked.
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 the Gratuity Register and the Pension Payment Order Register?▼
Why is noting the voucher number and date in the register important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.