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Rule 323 - Adjustment Bills | KartavyaDesk

GFR 2017

Original Rule Text

Rule 323 (2)The adjustment bill, along with

What This Means

Rule 323(2) of the General Financial Rules (GFR), 2017, focuses on the documentation required when settling advances given to government employees. Specifically, it mandates that an 'adjustment bill' must be submitted along with supporting documents. This adjustment bill essentially details how the advance was spent and reconciles it with the initial amount received. The supporting documents are crucial as they provide evidence of the expenditure, ensuring transparency and accountability in the use of public funds. Think of it as showing your receipts and explaining how you used the money you were given in advance.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •An adjustment bill is required to settle advances.
  • •The adjustment bill must be accompanied by supporting documents.
  • •This rule ensures accountability and transparency in the use of government funds.
  • •It applies to all government employees who receive advances for official purposes.

Practical Example

Mr. Sharma, a Section Officer in the Ministry of Finance, received an advance of ₹50,000 for an official tour to attend a conference in Mumbai. Upon returning, Mr. Sharma needs to submit an adjustment bill detailing all his expenses: travel (₹15,000), accommodation (₹20,000), food (₹5,000), and local conveyance (₹2,000). He must attach supporting documents like travel tickets, hotel bills, and receipts for food and local transport. The remaining ₹8,000 (50,000 - 42,000) must be returned to the government. The adjustment bill and supporting documents are then verified by the accounts department to ensure the advance was properly utilized.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What is an adjustment bill?▼
An adjustment bill is a statement detailing how an advance received from the government was spent. It reconciles the advance amount with the actual expenditure incurred.
What kind of supporting documents are required with the adjustment bill?▼
Supporting documents typically include receipts, invoices, travel tickets, hotel bills, and any other relevant documentation that proves the expenditure.
What happens if I don't submit an adjustment bill?▼
Failure to submit an adjustment bill can lead to delays in salary disbursement, disciplinary action, and potential recovery of the advance amount.
What if I spent less than the advance amount?▼
You must return the unspent amount to the government along with the adjustment bill and supporting documents.
Where can I find a template for the adjustment bill?▼
The format for the adjustment bill is usually available with your department's accounts section or on the government's finance portal.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to Rule 323(2) of GFR 2017, what document is mandatorily required to be submitted along with an adjustment bill for settling an advance?

Related Rules

Rule 271General Financial Rules 2017 (amended July 2024) - Rule 271 - Chapter 10Rule 109General Financial Rules 2017 (amended July 2024) - Rule 109Rule 146General Financial Rules 2017 (amended July 2024) - Rule 146 - Chapter 6Rule 169General Financial Rules 2017 (amended July 2024) - Rule 169 - Chapter 6Rule 215General Financial Rules 2017 (amended July 2024) - Rule 215 - Chapter 6

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