Para 6.3.7 — MSO (Audit)
Original Rule Text
6.3.7 The results of the inspection should be incorporated in an Inspection Report which will be in three parts as prescribed in paragraph 6.1.18 and the instructions contained therein apply mutatis mutandis to these Inspection Reports also. However, Reports should be prepared separately on the audit of pension payments in respect of each category, such as Central Civil pensioners, Defence pensioners, Railway pensioners and State pensioners.
What This Means
The results of bank inspection should be compiled into an Inspection Report in three parts, following the same format prescribed in Para 6.1.18. However, separate reports must be prepared for pension payment audits of each pensioner category — Central Civil, Defence, Railway, and State pensioners — rather than combining them into one report.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Inspection Report follows the standard three-part format from Para 6.1.18
- 2Separate reports required for pension payment audits by pensioner category
- 3Categories: Central Civil pensioners, Defence pensioners, Railway pensioners, State pensioners
- 4General instructions from Para 6.1.18 apply mutatis mutandis
Practical Example
After inspecting a Bank of India branch that pays pensions to 200 Central Civil pensioners, 80 Defence pensioners, and 50 State pensioners, the audit party prepares three separate pension audit inspection reports — one for each category — rather than a single combined report. This allows each report to be sent to the appropriate controlling authority.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must pension audit reports be separated by category?▼
What are the three parts of the Inspection Report?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.