Para 3.6.19 — MSO (Audit)
Original Rule Text
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.
# Commutation of Pension
What This Means
When auditing gratuity payment vouchers, auditors must verify two key things: that the amount paid matches the authorized amount, and that the person legally entitled to the gratuity (or their legal guardian/heir) has provided a proper receipt. If the head of office disbursed the gratuity directly, the actual signed receipt from the payee should be verified during local audit of that office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Amount paid must match the authorized gratuity amount
- 2The legally entitled person must have furnished a proper receipt
- 3Legal guardians or heirs can receive gratuity on behalf of the entitled person
- 4When head of office disburses gratuity directly, the acquittance is checked during local audit
- 5This prevents unauthorized or incorrect gratuity payments
Practical Example
A government servant passed away in service, and the death gratuity of Rs 10 lakh was payable to the nominated family member. During audit, the auditor verified that the amount matched the authorization and that the nominee had signed the receipt. In another case where the head of office had directly paid the gratuity to a legal heir, the auditor checked the actual acquittance during the local inspection of the office.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What if the gratuity recipient is a minor?▼
What is an acquittance in the context of gratuity?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.