NOTIFICATION - Finance Department, Government …

1 ,(J) ,hereby,notifiedthat"TheWestBengalNon-Go vernmentEducationalInstitutions,LocalAut horitiesandOtherInstitutionsEmployees(De ath-cum-RetirementBenefits)AuditRules,20 15"willcomeintoeffectfromthedateofthisno tification( ) (J) (asannexedherewith)andhenceforththisRule willbeapplicabletoalltheemployeesofthose Offices/lnstitutions/ ,ThisNotificationissueswiththeapprovalof theCompetentAuthority,FinanceDepartment, ,DasCommissioner, , (9)-F(J) (A&E),WestBengal,TreasuryBuildings, ,PurtaBhavan,SaltLake, ,AllThePay& AccountsOfficers, ,5,AlltheMunicipalAuthorities,6,AlltheGr oupsofthisdepartment, ,4-LyonsRange, ,P&RDDepartment,----hisofficeis ,FinanceDepartment(10\ernmentof WestBengal}.)

2 J nanceDepartmentAuditBranch" \ flN'.J'\:\P '. ";\ratC' :ah-700l 02_,\, \,..:,J -1(J)Uf)() tc;.ot;,2015,. WHUU::i\~Ithasbeenmadeto uppearWthe-rnorthatthen:is nospecificstatuteor rulesregulatingprovisionsof auditingof Death-cum-I11 CIlI-Ikndihof employees[ ocalauthoritiesandotherinslit ntions:\'\:1\\\ HlRF;\:-;IthasIunherbcenmadeto appearto theGovernorthatthedepartments11<l!IIIH'I chauthoritiesandotherinstitutionsissueor dersfromlimettltimetoprovideuh,\111\ICti lc''11 Cnl-Bcndilsto tile'employeesor :\;()\\II1 IRFlllRl_theGovernoris ,,'hRllle.\CHAPTERIP reliminaryI Slt"nlilleandcommenecment.]

3 >(1)TheseRulesmayhecalled"TheWestBengal' -., 'll t 1\)\ ,LocalAuthoritiesandOtherInstitutionsEmp loyees l)~lth CllPl-R\,tirel1wntHcnefitv)\lIonRules,20 ] '- . l'f\pplication_-\ I ) Theserulesshallapply-,.,I"lil,''-Illpl"~ c,",;( ""\lludllll![)\.;!l'tllngSchools)andlorl ocalauthonticsandotherInstitutionsasmcnu oncdIIIS cheduleI.,I,)le)the-\'l11pll,:cl')of,lf1 ;otherinstitutionorlocalauthorityforwhic htheDirectorateor1'"[\,\,,, )/()\.dcn:lundandGrouplnsuranccsis declaredas auditofficeor competentdUlhnrityto issuePensionPaymentOrders.(2)lhcprovisio nsoftheserulesshallapplyin caseappointmentsan:orhavebeenduly"ppro1e dhjtill' 'ro\idcdthattheprovisionsoftheserulessha llnotapplyto an~pensionfilesubmutcdh)Ihe'pensionSanct iomngAuthoritypriorto thecommencementof theserules,i ~I I hest' )le thecmplovccsappointed011 Part-timebasis.]

4 ,)1(b It,)till.'employee,.ippointcdoncontractu alb;:bl~forspecifiedpcrrod .or(,'IIn(JO\ernmcnt"en,U1tSwhohavebeenp ermittedlienonpostsunder( )dillilion.;.-IIItheserules,unlesstherei s anythingrepugnantinthesubjector\)j!'t\1( a)"Audit"meansa thoroughandcarefulscrutinyof therelevantpapersandrecordsasfurnishedby PensionanctioningAuthorityforthepurposeo fissuingPensionPaymentOrder;(b)"Director ateofPensionProvideraFundandGroupInsuran ces"meanstheDirectorateofPension,Provide ntFund& ) :(c)"AuditOfficer"meanstheDirectorof Pension, anyotherOfficerauhorisedbyhim;(d)"DeathC umretirementBenefitScheme"meansDeath-Cum -RetirementSchememrelatin to employeeconcerned.

5 (e)"LocalAuthority"meansa MunicipalityorPanchayatBOd),asdefinedInl 3eng, :(I)"Otherlnsutuuons"meananylnsutuuon,bo dy, theS hedule-Iand/oranyinstitutionforwhichDire ctorateof ,timebeingin force,butnotcoveredunderLocalAuthority;( g)"ParentDepartment"meanstheDepartmentas mentionedInthecheduleofWestBengalRulesof BusinessforrespectivePensin SancuoningAuthorityconerncd;(h)"PensionS anctioningAuthority"meanstheauthoritywho is authorisedto sanctionthePensionofanemployeeunderrelev antschemesorrules:(i)"PensionPaymentOrde r"meansanOrderissuedbytheDirectorateofPe nsionProvidentFundandroupInsurancewithan instruction10thePensionDisbursirurAuthor ityto releasePensionof theemployeeConcerned:(j)"PensionDisbursi nAuthority"meanstheauthoritywhohavebeena uthorisedtodisbursepensionoftheemployee: (.

6 "Schedule"meanstheScheduleappendedto , PowerandJurisdictionofDirectorateofPensi onProvidentFundandroupIn surnnce4 DutiesofDirctorareofPeosion, ,ProvidentFundandGroupInsurance,WestBeng alshallbetheauduofficeto thoroughlyauditandscrutinisethere evantpapersas furnishedbyPensionancuorungAuthorityin accordancewithrulesandto theDirectorateof PensionProvidentFundand(-;r'oopInsurance (DPPG).-Cl)TheDirectorateofPension,Provi dentFundandGroupinsuranceshallenjoythefo llowingpowersasmentionedin rule(2)to rule(8),w hilcauditinga Pensin Case(2)NoPensioncaseshallbeauditedwithou tsanctionoftheconcernedPensionSancuoning Authoritymadein accordancewith0 C R ,timebeingIIIlorcc(3)D P makeobservationsI objectionsif concurrencefromPnrcntDepartment(.)

7 J)DPPI shallhavenopowerto grantanyinterestondelayedpaymentof PensionexceptotherwiseprovidedbyLaw,($) ,beingmereAuditOfficeshalltakeup necessarylegalmeasuresin thosecaseswherethesuit/ applicationI petitionhasbeenfiledor anyOrderI JudgementI DecreehavebeenpassedbytheCompetentCourto f Lawagainstanyactionof ,(611nallothercasesDPPG shallInformtheconcernedPensionSancuoning Auth<mt)l'ensiouDisbursingAuthorityto takenecessarylegalacuonIrecourse,Itany,a gainstanyOrder'JlIllgt'mCnLDecreepassedb y(heCompetentCourtof L'lWor io complywiththeorder01theCourtof 7) DIrectorateof PensionProvidentFundandGroupInsurancesha llhavenopower10disburseProvidentFundofan yemployeeconcernedexcepttocalculateinter estonProvidentFundS 11!

8 T'DrrecI 'f. Directorateof PensionProvidentFundandGroupInsurance,in extreme, ,subjectto ihereasonsrecorded11\writtenshallhavethe powerto pnonuseanypensioncase(9)Thecasemayberetu rnedto PensionSanctioningAuthorityConcerned,if submittedwithoutInformationof theconcernedemployeeas requiredin !to meettheobjectiveof audrtCHAPTER1\'Dutieandfunctionsof PensionancrioningAuthority6. thecasemaybe,shaltmention(a)thedateof option,as exercisedby theemployeeconcernedunderDCRBS cheme:(b)thedareof approvalof appointmentof theemployeeconcernedbythecompetentauthor ity;{e}thedaleof recognitionof theInsntunon,if >(I)NoPensionSanctioningAuthorityshallsu bmitthePensionin caseoftheconcernedemployeewithout-(i)Ser viceVerificationCertificate;(ii)Grant-in -AidsCertificates;(iii)Informationrelati ngto Break-in-Service,If any.

9 (iv)Informationrelatingto Extensionin Service;(v)DetailedLcaveAccount(2)ThePen sionSanctioningAuthoritymaymakesuitablem odificationsm theabovementionedformatssubjectto theconcurrenceor ParentDepartment.(J)ThePensionSanctionin gAuthoritiesshallsubmitoriginalorverifie dcopies,os thecasvmaybe,ot thefollowingpapersj documentsr-(i)ComprehensiveFarmPartA deathbenefitsbytheclaimant;(ii)Comprehen siveFormPartB ,ServicedetailsfurnishedbytheAppointingA uthority;(iii)ComprehensiveForm, ,\.i v)NominationtJfDeath-Cum-RetiringGratuit y;(v)Nominationof LifeTimeArrearof Pension,if any;(vi)DeathCertificate,if any;(vii)AcceptanceofVoJuntaryRetirement ,if any,bytheCompetentAuthority:(viii) AnnexureII ;(ix)OptionandInitialPayFixationStatemen tasperRevisionofPayandAllowancestimetoti me;(x)LastPayCertificateiprescribedformu ptothedateofsuperannuationIretirement!

10 Death! allpayandallowancesundrecoveryto any,in accordancewithLaw;(xi)anyothermodeofPayF ixationduringtheServiceperiodoftheemploy eeconcerned,if any,in accordancewithLaw:ProvidedthatthePension SanctioningAuthoritymaymakesuitablemodif icationsin theabovementionedformatsthereofsubject10 theconcurrenceoftheconcernedDepartment.( 4)EveryPensionSanctioningAuthorityshallv erifyandprovidethefoil(l\\loginformation regardingEmployer'sShareof ContributoryProvidentFund=-(i)Periodof eo IIIrib uti on;(ii)Amountof Employer'sSharewithaccruedinterest;(iii) Dateofdrawalof Employer'sShare,if any;(iv)Daleof refundto Treasury.)