Para 3.6.7 — MSO

3.6.7 In the case of pensions authorised by Pay and Accounts Officers, the service books and other service records may not be available with the pension papers in those offices at the time of local audit. In such cases, the check will be conducted in the offices of both the Pay and Accounts Officer and the Drawing and Disbursing Officer. The check in the Pay and Accounts Offices will be broadly confined to the arithmetical accuracy of the calculations and general application of relevant rules and orders. During check of pension cases in these offices, the efficiency of internal audit units will also come under scrutiny.