PENSIONS PROCEDURE
Authorities.
3901 - The circumstances in which a pensionable officer may be entitled to retiring benefits are set out in the Pensions Ordinance, 1951, in the Eastern Nigeria Pensions Law, 1955, and in the Nigeria (Retirement Benefits) (Amendment) order in Council 1960. The award of a gratuity to a contract officer is determined by the provisions in his contract. The award of an annual allowance and or gratuity to an officer whose post is not scheduled as pensionable is goverened by Establishment Circulars 11/1963, 10/1973 and 8/1977.
General Procedure.
3902-The general pattern of procedure to be adopted when an officer is to retire from the Public Service is set out in this Financial Regulations and the East-Central State Establishment Circular No.7/1975; amplifications of and departures from this procedure are noted in the subsequent Financial Regulations which deal with the various categories of officer entitled to retirement benefits.
(a) As soon as it is known that an officer intends to retire; or as soon as an officer attains fifty-nine and half years of age, and in any case on later than three months before the effective date-of his.retirement, his Permanent Secretary or Head of Non-Ministerial Department will make him complete in sextuplicates part I of A.E.S.T.Form I and after completing part II forward them to the Permanent Secretary, Establishments Office and the Head of Service together with:
(i) The officer's personal file containing his/her original record of service fully updated in respect of changes in status and salary grade level.
(ii) Six certified true copies of his/her record of service
(b) The Head of Department must notify all Ministries that may have claims upon an officer (and in particular the Chairman,B.I.R.) of the officers impending retirement, resignation, non-renewal of contract or termination of appointment; such notification should be sent rot only to Ministry headquarters but also to local offices having occasion to charge for services rendered or otherwise to collect Government Revenue. The retiring officer's date of reinstatement after the civil war and the particulars of his/her accumulated leave, if any, prior to May 30, 1967, should also at the same time be communicated to the Permanent Secretary,Establishments Office of the Head of Service.
(c) On receipt of the documents the Permanent Secretary,Establishments Office of the Head of Service will check their accuracy and corfectness, calculate the retiring benefits due and forward them to the Auditor-General, notifying the officer's .Head of Department and the Chairmáh, B.I.R of his action by a copy of the forwarding letter.
(d) The Auditor-General will verify the accuracy of the computation and confirm that the proposed award is in accordance with the laws or regulations applicable; he will retain one set of the documents and forward the reminder to the Permanent Secretary, Establishments Office of the Head of Service.
(e)· The Permanent Secretary, Establishments Office of the Head of.Service will:
(i) formally approve the certified computations for payment;
(ii) make arrangements for the payment of the benefits so approved, less any debts due to Government, the payment voucher will be for the gross amount of the benefit, details of deductions being stated upon its face and will be accompanied by the requisite receipt vouchers.
(iii) notify the retired officer, the Auditor-General and the retiring officer's Head of Department of the action that he has taken by a copy of the Retiring Benefits Authority Form A.T.F. 4c returning the officer's Ministry personal file.
(f) The Sub-Treasurer will:
(i) make arrangements for the payment of the benefit, less any debts due to Government; the payment voucher will be for the gross amount of the benefit,details of deductions being stated upon its face, and will be accompanied by the requisite receipt vouchers;
(ii) notify the Head of Department of the action that he has taken.
Pensionable officers
3903 - When a pensionable officer whose whole service has been in Nigeria is to retire:
The Form to be used is the Pensions Form (A.E.S.T. Form I) and six copies of it and the accompanying documents are required.
Pensions Form 3904 - In preparing the documents referred to in E.R. 3903, Head of department should take account of the following:
(a) Pensions Form (A.E.S.T. Form 1)
(i) the officer must have been confirmed in his appointment.
(ii) the dates termination of retirement leave and commencement of pension must be established with certainty and accurately stated
contract officers
3905 - When a contract officer applies for payment of his gratuity:-
(a) the form to be used is the gratuity form (Gen 59) and three copies of it and the accompanying dòcuments are required;
(b) The Head of Department will complete section 1 to 9 of the form and attach to it, in addition to the documents required by particulars of the officer's residential service;
(c) the statements and documents required may be signed for the Head of Department by an officer not below the rank of Higher Executive Officer;
(d) the provisions of F.R. 3902 will apply.
(e) under section 16 paragraph (p) of the Third Schedule of the Income Tax Management Act 1961, any contract gratuity exceeding N1,000 per annum where the contract is not continuous in any sixty-three consecutive months, shall be taxable including payments made in connection with any terminal leave arising there from.
Non- pensionable officers and employees
3906- When a non-pensionable officer or employee is to retire,the form to be used is the Pensions Form (A.E.S.T. Form I) and it should be submitted in sextuplicate to the Permanent Secretary,Establishment,Office of the Head of Service. The provisions of F.R.3902 apply.
Indebtedness to Government
3907 - It is most important that adequate arrangements be made in Govemnment;whenever possible,they should be deducted from his e n n eis discretion agree to instalmental deductions from pension. It pension and gratuity matters to bring to the notice of the Accountant-Paricular of the Chairman, B.I.R, and also that he should be informed of any impeding payment that may be taxable.
3908- Payment of retiring benefits should be made as soon as the officer retires from service and in any case not later than three months from the date of retirement.