68. Authorisation of final pension and balance of gratuity by the Audit Officer.
(1)On receipt of the pension papers referred to in rule 64 the Audit Officer shall apply the requisite checks record [***] [Rule 68(1) the expression 'record his audit enfacement on Section I of Part II of Form 7 ' omitted - G.O.Ms.No.49, Finance (Pension) Department, dated 19-01-1996.] and assess the amount of final pension and gratuity within a period of twelve months from the date of retirement of the Government servant.Provided that the adjustment of provisional pension and assess the amount aforesaid he shall communicate the fact to the Head of office under intimation to the Treasury Officer concerned and authorise the Head of office to continue to disburse the provisional pension to the retired Government servant for such period as may be specified by the Audit Officer.(2)(a)If the pension is payable in his circle of audit, the Audit Officer shall prepare the pension payment order.(b)The payment of pension shall be effective from the date following the date on which the payment of provisional pension ceased.(c)Arrears of pensions, if any in respect of the period for which pension was drawn and disbursed by the Head of office shall also be authorised by the Audit Officer.(3)The Audit Officer shall authorise the payment of balance of the gratuity after adjusting the amount, if any, outstanding against the retired Government servant and if such balance is payable in his circle of audit, the Audit Officer shall prepare an order for its payment.(4)If the Government servant has opted for receiving the payment of balance of gratuity from the Head of office, the Audit Officer shall issue the necessary authority in this behalf under intimation to the Government servant and the Treasury Officer indicating the amount, if any, which the Head of office shall adjust before making payment to the Government servant.(5)The fact of the issue of the Pension Payment Order and order for the payment of balance of the gratuity shall be promptly reported to the Head of office and the pension papers which are no longer required shall be returned to him.(6)The Audit Officer may authorise the payment of balance of the gratuity even during the period of the currency of provisional pension, provided the amount of gratuity has been finally assessed and no recovery of Government dues is outstanding against the Government servant.(7)If the final pension and balance of the gratuity are payable in another circle of audit, the Audit Office shall send a copy of Form 5 along with [***] [Rule 68(7) the expression 'his audit enfacement and' omitted - G.O.Ms.No.49, Finance (Pension) Department, dated 19-01-1996.] the last pay certificate, if received, to the Audit Officer of that circle who shall prepare the Pension Payment Order and order for the payment of balance of the gratuity.Provided that the adjustment of provisional pension and gratuity drawn and disbursed by the Head of Office shall be made by the Audit Officer in whose circle the provisional payments were made.(8)If the amount of provisional pension drawn and disbursed by the Head of Office is found to be in excess of the final pension assessed by the Audit Officer, it shall be open to the Audit Officer to adjust the excess amount out of the balance of the gratuity, if any, or recover the excess amount by short payments of pension payable in future.(9)If the amount of gratuity disbursed by the Head of office proves to be in excess of the amount finally assessed by the Audit Officer, the pensioner shall be required to refund the excess.
