Para 3.6.3 — MSO (Audit)
Original Rule Text
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.
- Source Documents
What This Means
The pension audit instructions in this chapter apply to all pensions paid from the Consolidated Fund of the Union and State Governments, except Railway and Defence pensions. This covers pensions authorized by both A&E offices under CAG and by departmental authorities. For Defence and Railway pensions, whose accounts are maintained by agencies outside CAG's control, the audit offices under CAG conduct test checks of the work done by those external agencies.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Instructions apply to all pensions from the Consolidated Fund (Union and States)
- 2Railway and Defence pensions are excluded from the main instructions
- 3Covers pensions authorized by A&E offices and departmental authorities alike
- 4Union Territory government pensions are also covered
- 5Defence and Railway pension accounts are maintained by external agencies
- 6CAG's audit offices conduct test checks of these external agencies' work
Practical Example
The AG (Audit) Madhya Pradesh applied these pension audit instructions when checking pensions of state government employees, municipal employees, and Central Government employees posted in the state. However, when a retired Army officer's pension was being paid from the same treasury, the AG did not apply these instructions — that pension was audited separately through a test check of the Controller General of Defence Accounts' work.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are Railway and Defence pensions treated differently?▼
Do these instructions apply to pensions of Union Territory employees?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.