Para 3.6.5 — MSO (Audit)
Original Rule Text
3.6.5 Reports on the admissibility of claims for pension are prepared in the Accounts Offices and necessary authority for drawal of pension is issued by them. A specified percentage of the pension and commutation of pension cases finalized in the A&E Office are to be checked in Central Audit.
What This Means
Reports on pension admissibility are prepared in the Accounts Offices (AG A&E), which also issue the authority for pension payment. A specified percentage of pension and commutation cases finalized by the A&E Office are selected for detailed checking in Central Audit by the AG (Audit). This percentage-based test check ensures audit coverage without requiring examination of every single case.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension admissibility reports are prepared by the Accounts (A&E) Offices
- 2The A&E Office issues the authority for pension drawal
- 3A specified percentage of finalized pension cases are test-checked in Central Audit
- 4Commutation of pension cases are also included in this percentage-based check
- 5This percentage is determined to balance audit thoroughness with efficiency
Practical Example
The AG (A&E) office finalized 500 pension cases in a quarter. Based on the prescribed percentage (say 20%), the AG (Audit) selected 100 cases for detailed central audit. The selection included a mix of superannuation pensions, voluntary retirement cases, and commutation cases to ensure representative coverage across different pension types.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who decides what percentage of pension cases to audit?▼
What happens if errors are found in the test-checked cases?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.