NOTIFICATION - wbfin.nic.in

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}. j nanceDepartmentAuditBranch" \ flN'.J'\:\P '. ";\ratC' :ah-700l 02_,\, \.)

2 :,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'Ichauthoritiesandotherinstitutionsissueordersfromlimettltimetoprovideuh,\111\ICtilc''11 Cnl-Bcndilsto tile'employeesor :\;()\\II1 IRFlllRl_theGovernoris ,,'hRllle.\CHAPTERIP reliminaryI Slt"nlilleandcommenecment.>(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!

3 [)\.;!l'tllngSchools)andlorlocalauthonti csandotherInstitutionsasmcnuoncdIIIS 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.,)1(b It,)till.'employee,.ippointcdoncontractu alb;:bl~forspecifiedpcrrod .or(,'IIn(JO\ernmcnt"en,U1tSwhohavebeenp ermittedlienonpostsunder( )dillilion.;.-IIItheserules,unlesstherei s anythingrepugnantinthesubjector\)j!]]

4 '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;(e)"LocalAuthority"mea nsa 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: (.

5 "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(.)

6 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! t'DrrecI 'f. Directorateof PensionProvidentFundandGroupInsurance,in extreme, ,subjectto ihereasonsrecorded11\writtenshallhavethe powerto pnonuseanypensioncase(9)Thecasemayberetu rnedto PensionSanctioningAuthorityConcerned,if submittedwithoutInformationof theconcernedemployeeas requiredin !

7 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.(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, ,\.

8 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!de ath! 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;(v)Documentfurnishedin supportof Refund:ProvidedthatPensionSanctioningAut horitymaymakesuitablemodificationsin theabovementionedformatsthereofsubjectro theapprovalof ParentDeportment(5)EveryPensionSanctioni ngAuthority,astheCasemaybe,shallverifyan dprovide,thefollowinginformation>-(i)Dul ynamedandattestedJoint/SinglePhotographs (FourCopies)ofthePensioner/FamilyPension er/LegalHeirs.

9 (ii)AttestedSpecimenSignatureof thePensioner/FamilyPensioner/LegalHeirs; (iii)ListofFamilyMembers/LegalHeIrS.(6)E veryPensionSanctioningAuthorityshallfurn ishdocumentaryevidences( )in supportof , )', a PensionCasewhichmaynotbein Schemesubjectto pensionCIIS~.-ExceptotherwiseprovidedinL aw,forthetimebeinginforce,theAuditOffice r,whileauditinga PensionCase,shallcheck"auditonthepointsa smentionedin rules6109 of IApplicationofotherrulesnotinconsistentw iththeserutes.>AnvthingnotdefinedIn thisRule,shallhavethesamemearung3S definedin therespective"DeathCun,RcurcuicutBenefit Scheme"oftheemployeeandf or anyotherRules, ,timebeingin [Seerule2(1)(at]TheWestBengalRecognisedN on-GovernmentEducationalInstitutionLmphl )~c~( )Scheme,1981 HigherSecondary/High/JrHigh/Pnrnary/Sta!

10 I01 DPSC rrechnicalSchools/SponsoredLibraries/Mas sLducauonExtension\ cntr c',_IncludingMadrasah, ,1982 \\nomenclaturedastheWestBengalMunicipal( Employees.'[) C RB.)Rl1ks.:d) ,.1985fortheemployeesof Panchayats1\D theWestBengalSocialWelfareAdVISOryBoardD \.. >~dlcrnefurWc:,\lkng,d;:, ,', ~chcmcforWestBengalKhadi&VillageIndustri esBoard'. I1D ' [ ,1999( "-millViswavidyalaya). [)C , 2008xvuiDCR 13 SchemeforCADC'.'\ [) ,2009.\\1U ClCBSchemeforMahajar:Sadan, , ,BoardofWakfs,WestBengal.]]]]