Para 3.6.21 — MSO

3.6.21 The authorisations issued should be checked by the Accountant General (Audit) as in the case of authorisations for regular pension and gratuity. It should be verified that the commuted value has been correctly calculated and authorised. Audit of commutation payment vouchers should be conducted with reference to the entries in the authorisation. The process of audit will be similar to that applicable in the case of gratuity payment vouchers indicated earlier.

Note: Commutation of pensions authorised by Pay and Accounts Offices should be checked during local audit. Territorial and Political Pensions