Para 3.6.3 — MSO

Source Documents

3.6.3 The instructions contained in this chapter apply to the audit of pensions paid out of the Consolidated Fund of the Union other than those paid to Railway and Defence personnel and out of the Consolidated Fund of the State Governments, regardless of whether these are authorised by the A&E Offices subordinate to the Comptroller and Auditor General or by departmental authorities of the Union, State or Union Territory Governments. In the case of Defence and Railway pensions, the accounts of which are maintained by agencies not under the control of the Comptroller and Auditor General, the work done by these agencies is subjected to test check by Audit Offices subordinate to the Comptroller and Auditor General.