Para 3.6.19 — MSO

3.6.19 In the course of audit of gratuity payment vouchers, it should be verified that the amount paid corresponds to what has been authorised and that the person legally entitled to the gratuity or his legal guardian/heir

(s) has furnished a proper receipt. In cases where the head of the office is authorized to draw and disburse the gratuity, the actual acquittance of the payee obtained and recorded by him should be checked at the time of local audit of the office.