Section 63(1) in The M.P. Civil Services (Pension) Rules, 1976
(1)On receipt of pension papers referred to in Rule 59 the Audit Officer shall apply the requisite checks, record his audit enfacement on Section 1 of Part III of Form 6 and assess the amount of final pension and gratuity not later than 2 months in advance of date of retirement :Provided that if the Audit Officer is, for any reason, unable to assess the amount aforesaid, he shall communicate the fact to the Head of Office.Note. - The Audit Officer while applying requisite checks shall keep in mind that what is intended is not a total overhaul or audit of entire service book or records, but only a scrutiny limited to the immediate purpose on hand, namely, the preparation of pension papers. Similarly, any check of correctness of emoluments whether in the office preparing pension papers or in Audit Office shall not become an occasion for an extensive examination going back into the distant past; the check should be of the last 12 months at the minimum which is absolutely necessary and it shall in any case not go back to a period earlier than a maximum of 24 months preceding the date of retirement.
