Para 3.6.4 — MSO (Audit)
Original Rule Text
3.6.4 The source documents to be audited are as follows:
(i) Service Books
(ii) Form 7 of the Central Civil Services (Pension) Rules, 1972.
(iii) Pension Payment Orders.
(iv) Register of Pension Payment Orders.
(v) Register of Anticipatory/Provisional Pension Payment Orders.
(vi) Register of Gratuity Payment Orders.
(vii) Register of Commuted Value of Pension Payment Orders.
(viii) Register of Territorial and Political Pension Payment Orders.
(ix) Pension Vouchers.
These documents are to be checked chronologically in audit.
# Audit Approach
What This Means
This paragraph lists nine categories of source documents that form the basis of pension audit. These include Service Books, Form 7 (pension calculation form), Pension Payment Orders, and various registers for regular pensions, anticipatory/provisional pensions, gratuity, commuted value, and territorial/political pensions, along with the actual pension vouchers. All these documents must be checked in chronological order during audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Nine types of source documents form the basis of pension audit
- 2Service Books are the primary record of an employee's career
- 3Form 7 (CCS Pension Rules 1972) contains the pension calculation
- 4Five separate registers track different types of pension payments
- 5Pension vouchers are the actual payment documents
- 6All documents must be checked chronologically
Practical Example
When a pension audit team began reviewing cases for the quarter, they systematically worked through the documents: first examining Service Books to verify career records, then Form 7 for pension calculations, followed by checking the PPO Register for authorizations, the Gratuity Register for lump sum payments, and the Commuted Value Register for commutation cases. All checks proceeded in chronological order of case finalization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must documents be checked chronologically?▼
What if the Service Book is missing or incomplete?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.