Principal Accounts Office 
Contents
Chapter
Introduction
FIRST STAGE
VERIFICATION OF SERVICE PERIOD, EMOLUMENTS / AVERAGE EMOLUMENTS / NOMINATIONS
/ ASSESSMENT OF GOVERNMENT DUES.
Verification of Service Period.
Making good omission in the service book–
Treatment of service period in certain circumstances
Extra Ordinary Leave
Period of Suspension
Forefeiture of Service on dismissal or removal
Forefeiture of Service on resignation
Condonation of Interruption in service
Deputation service period
DETERMINATION OF EMOLUMENTS/AVERAGE EMOLUMENTS
Emoluments
Average Emoluments
Treatment of emoluments / average emoluments in certain circumstances.
VERIFICATION OF NOMINATION
ASSESSMENT OF GOVERNMENT DUES
Assessment and Adjustment and Recovery of Government Dues pertaining to Government
Accommodation.
Assessment and adjustment and recovery of dues other than dues pertaining to Government
accommodation.
PROVIDING THE INFORMATION OF THE QUALIFYING SERVICE AND EMOLUMENTS /
AVERAGE EMOLUMENTS TO THE RETIRING GOVERNMENT SERVANT.
SECOND STAGE
COMPLETION / SUBMISSION OF PENSION PAPERS AND AUTHORIZATION OF
PENSIONERY BENEFITS.
Filling up of forms and submission of pension papers to pay & accounts officer.
Authorisation of Pensionary Benefits by Pay& Accounts officer
AUTHORISATION OF PROVISIONAL PENSION
Under rule 64 :
Under rule 9 & 69
ACTION IN OTHER RETIREMENT CASES
PROCEDURE FOR PREPARATION OF PENSIONARY BENEFIT CASES IN CASE OF
DEPUTATIONIST
DETERMINATION OF FAMILY PENSION & DEATH GRATUITY IN RESPECT OF
GOVT. SERVANT DYING WHILE IN SERVICE BY HEAD OF OFFICE
Completion of forms and determination of family pension and death gratuity
Assessment and recovery of government dues
Forwarding of papers to the pay & accounts officer
Authorization of final family pension and gratuity by the accounts officer
Procedure for preparation of pensionary benefit cases in case of death of government while
on deputation.
CLASSES OF PENSIONS, CONDITIONS OF GOVERNING THEIR GRANT AND ADMISSIBLE AMOUNT OF PENSION AND
GRATUITY AND COMMUTATION OF PENSION
CLASSES OF PENSIONS
Superannuation
Retiring pension
Pension on absorption in or under a Corporation, Public Sector Undertakings, Autonomous Bodies
Invalid pension
Compensations pension
Compulsory retirement pension
Compassionate allowance
CONDITIONS OF GRANTING PENSION AND RETIREMENT GRATUITY
ADMISSIBLE AMOUNT OF PENSION AND RETIREMENT GRATUITY
Pension
Retirement gratuity
Commutation of Pension
RATE OF PENSION AND RETIREMENT GRATUITY
Pension
Retirement gratuity
TYPE OF FAMILY PENSION, CONDITION GOVERNING THEIR GRANT AND AMOUNT OF FAMILY PENSION AND
DEATH GRATUITY
Type of Family Pension
CONDITION GOVERNING THE GRANT OF ORDINARY AND ENHANCED FAMILY PENSION
Ordinary family pension
Enhanced family pension
Death gratuity
RATE OF FAMILY PENSION AND DEATH GRATUITY
Family pension
Death Gratuity
DEFINITION OF FAMILY FOR FAMILY PENSION AND DEATH GRATUITY
Definition of Family Pension
Applicability of family pension to other members
DEFINITION FOR DEATH GRATUITY
PERSONS TO WHOM DEATH GRATUITY IS PAYABLE
ANNEXURE-I Checklist for head of office for timely processing of retirement dues
ANNEXURE -II Checklist in respect of retirement cases
ANNEXURE -III Checklist in respect of death cases
ANNEXURE -IV Forms to be submitted at the time of superannuation / retirement.
Form 1 - Common Nomination Form for Gratuity, General Provident Fund and Central
Government Employees’ Group Insurance Scheme
Form 3 - Details of Family
Form 5 - Particulars to be obtained by the Head of Office from the retiring Government servant
eight months before the date of his retirement
Check List of Documents to be submitted along with Form 5
Form 7 - Form for assessing Pension / Family Pension and Gratuity
Pension calculation sheet
Form 7 check list for head of office for timely processing of retirement dues
Form 8 - Form of letter to the Accounts Officer forwarding the pension papers of a Government servant
Form A - (Common Nomination Form for Arrears of Pension and Commutation of Pension)
ANNEXURE –V Forms to be submitted at the time of death
Form 10 - Form of letter to the nominee of a deceased Government servant where
valid nomination for the grant of the death gratuity exists.
Form 11 - Form of letter to the member or members of the family of a deceased Government
servant where valid nomination for the grant of the death gratuity does not exit
Form 12 - Form of application for the grant of death gratuity on the death of a Government servant
Form 13 - Form of letter to family member of a deceased Government servant for grant of Family Pension
Form 14 - Form of application for family pension on death of a Government servant /
pensioner / family pensioner
Check List of Documents to be submitted with Form 14
Form 18 - Form for assessing and authorizing the payment of family pension and
death gratuity when a Government servant dies while in service
Form 19 - Form of letter to the Accounts Officer forwarding papers for the grant of family pension
and death gratuity to the family of a Government servant who dies while in service