Para 3.6.7 — MSO (Audit)
Original Rule Text
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.
What This Means
For pensions authorized by Pay and Accounts Officers (PAOs) rather than the AG, service books and records may not be available at the PAO during local audit. In such cases, the audit is split between two locations: at the PAO, auditors focus on arithmetical accuracy of calculations and general compliance with rules, while at the Drawing and Disbursing Officer's (DDO's) office, auditors verify the service records. The efficiency of the PAO's own internal audit units is also examined.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1PAO-authorized pensions may lack service records during local audit
- 2Audit is conducted at both the PAO and the DDO offices
- 3PAO audit focuses on arithmetical accuracy and general rule application
- 4DDO audit focuses on verifying service records and detailed service history
- 5Efficiency of the PAO's internal audit units is also scrutinized
- 6This split approach ensures complete coverage despite decentralized records
Practical Example
During local audit of the PAO (Ministry of Commerce), the audit team verified the pension calculation of a retiring Section Officer — checking that the average emoluments were correctly computed and the pension formula properly applied. They then visited the DDO office (the Ministry's Establishment Section) to cross-check the service book entries, leave records, and verify that the qualifying service was correctly stated in the pension papers.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why might service records not be available at the PAO?▼
What does 'efficiency of internal audit units' mean in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.