Para 3.6.8 — MSO (Audit)
Original Rule Text
3.6.8 Under the extant orders, authorities issuing pension authorisations, such as the Accountants General (A&E), State departments, etc., are required to furnish monthly lists of such authorisations, treasury-wise, to the Accountant General (Audit). These lists should be maintained in separate files and utilised while conducting local inspection of treasuries or banks responsible for pension payments. Apart from maintaining these treasury-wise lists, the Accountant General (Audit) will also maintain files organised according to the nature and type of the pensionary benefit for undertaking the test check of the payments in the treasuries or banks concerned. These lists will also be used to reconcile, in every respect, the details of the Pension Payment Orders, Gratuity Payment Orders, etc. contained therein with those entered in the relevant registers and to ensure that the treasuries have not made payments in respect of any other Pension Payment Order or Gratuity Payment Order not included in the lists.
- Pension cases
# Issues for audit scrutiny
What This Means
Pension-issuing authorities (AG A&E offices, state departments, etc.) must send monthly treasury-wise lists of all pension authorizations to the AG (Audit). The AG (Audit) maintains these lists in separate files for use during treasury/bank inspections. Additionally, the AG (Audit) organizes files by type of pensionary benefit for conducting test checks. These lists are also used to reconcile PPO details with register entries and to ensure treasuries do not make payments against unauthorized PPOs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly treasury-wise lists of pension authorizations must be sent to AG (Audit)
- 2Lists are maintained in separate files for use during treasury/bank inspections
- 3Files are also organized by type of pensionary benefit for test checks
- 4Lists are used to reconcile PPO details with register entries
- 5Treasuries must not make payments against PPOs not included in the lists
- 6This system enables comprehensive pension payment verification
Practical Example
Before inspecting District Treasury Lucknow, the AG (Audit) team pulled out the monthly lists of pension authorizations for that treasury. During inspection, they reconciled the treasury's Pension Payment Register against these lists and found that payments were being made against 3 PPOs that did not appear in any monthly list. Investigation revealed these were unauthorized PPOs — one was a fraudulent case where a fake PPO had been presented to the treasury.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are lists organized both treasury-wise and by benefit type?▼
What happens if a treasury pays a pension not in the monthly list?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.