Section 63 in The M.P. Civil Services (Pension) Rules, 1976
63. Authorization of final pension and gratuity by the Audit Officer.
(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.(2)(a)If the pension is payable in his circle of audit, the Audit Officer shall prepare the Pension Payment Order including order of payment of D.C.R. Gratuity one month in advance of the date of retirement.(b)The payment of pension shall be effective from the date the Government servant ceased to be borne on the establishment.(c)The amount of pension paid by Head of Office as anticipatory pension shall be adjusted against the arrears of final pension.(3)The Audit Officer shall authorise the payment of gratuity after adjusting the amount if any, outstanding against the retired Government servant and the amount paid as anticipatory gratuity. If such gratuity 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 the 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 along with the amount paid by him as anticipatory gratuity.(5)The fact of the issue of the Pension Payment Order and order for the payment 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 balances of the gratuity even during the period of the currency of anticipatory pension, provided the amount of gratuity has been finally assessed and no recovery of Government dues is outstanding against the retired Government servant.(7)If the final pension and gratuity are payable in another circle of audit, the Audit Officer shall obtain information of the amount of anticipatory pension/gratuity paid by the Head of Office and send [a copy of Form 6] [Substituted by Notification No. FB-6-3-81-R-II-IV, dated 20-3-81 (w.e.f. 17-4-1981).] alongwith the audit enfacement and the last pay certificate, if received to the Audit Officer of that circle who shall prepare the Pension Payment Order and the orders for the payment of gratuity :Provided that the adjustment of anticipatory pension/gratuity drawn and disbursed by the Head of Office shall be made by the Audit Officer in whose circle the payment of anticipatory pension/gratuity was made.(8)If the amount of anticipatory 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 anticipatory gratuity disbursed by the Head of Office proves to be in excess of the amount finally assessed by the Audit Officer, the gratuitant shall not be required to refund the excess.
