Para 20.44 — MSO (A&E)
Original Rule Text
20.44 The mode of adjustment adopted with reference to each item will be shown in the column "How adjusted" and the Section Officer will initial each entry in proof of his having examined and found it correct in every particular.
What This Means
Every adjustment entry in the Objection Book must include a note in the 'How adjusted' column explaining the method used. The Section Officer must personally initial each entry after verifying that every detail of the adjustment is correct. This ensures accountability and accuracy in the settlement of objections.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The 'How adjusted' column must describe the mode of adjustment for each item
- 2Section Officer must initial each entry after personal verification
- 3Initialling certifies that the adjustment is correct in every particular
- 4This creates individual accountability for each adjustment decision
Practical Example
An objection for Rs 8,000 (excess TA claim) is settled by recovery from the officer's next month salary. The Accountant writes 'Recovered from April salary bill — Treasury Receipt No. 456' in the 'How adjusted' column. The Section Officer reviews the recovery receipt, verifies the amount, and initials the entry.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does the Section Officer's initials on an adjustment entry signify?▼
What kind of information goes in the 'How adjusted' column?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.