Para 3.6.6 — MSO (Audit)
Original Rule Text
3.6.6 After issue of authorisations by the departmental authorities, pension cases should be checked in audit in their entirety wherever such checks are required to be exercised with reference to the documents available in the pension files, viz. the service books, the first page of the application form, statement of service, leave statement, etc. The reporting offices are to ensure that the service records and other documents received from the departmental offices along with the pension papers are, as far as possible, not sent back till the test check of pension cases is conducted by the Accountant General (Audit).
A suitable working procedure for this purpose is to be evolved locally by the Accountant General (Audit) and the concerned departmental offices in mutual consultation. In case the service book is not available, the check will be conducted with reference to other records available in the pension file. If any doubt is felt or any complication is noticed during the check, and the connected service or other record is not available in the pension file for verification, the departmental officer should be asked to obtain and make available these records for to enable further examination of the case.
What This Means
After departmental authorities issue pension authorizations, audit must check the complete pension case using all available documents — service books, application forms, service statements, and leave statements. The reporting offices should retain service records until the AG (Audit) completes the test check. If the service book is unavailable, audit uses other records in the pension file. If doubts arise and additional records are needed, the departmental officer must be asked to provide them.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Pension cases are checked in entirety using all available documents in the pension file
- 2Service books, application forms, service statements, and leave statements are key documents
- 3Reporting offices should not return service records until the AG (Audit) test check is complete
- 4A local working procedure should be evolved through mutual consultation between AG (Audit) and departments
- 5If service book is unavailable, other records in the pension file are used
- 6Missing records should be requested from the departmental officer if needed
Practical Example
The AG (Audit) team was test-checking pension cases and found a case where the service book showed a break in service of 6 months that was not reflected in the pension calculation. The leave statement in the pension file did not explain this gap. The auditor requested the department to provide the relevant leave/absence records. It turned out the employee had been on unauthorized absence, which should have reduced the qualifying service and consequently the pension amount.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should service records not be sent back before audit completes the test check?▼
What is the 'working procedure' that needs to be evolved locally?▼
What if the departmental officer cannot provide the requested records?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.