Para 7.1.15 — MSO (Audit)
Original Rule Text
7.1.15 When recovery of sums due from a government servant remains outstanding and money due to him from the Government has also remained undrawn at the same time for a considerable period owing to his demise or resignation servant or any similar cause, the amount due from the government servant can be adjusted against the amount due to him from the Government and the objection can be settled. The Head of the office should be called upon to have the amount adjusted by presenting an adjustment bill.
- Powers of Audit to waive recoveries
- A. Recoveries on account of expenditure held to be irregular
What This Means
When a government servant owes money to the government and simultaneously has money owed to them by the government (e.g., unpaid salary), and the servant has died, resigned, or is otherwise unavailable, the amount due from the servant can be adjusted against the amount due to them. The head of office should present an adjustment bill to effect this set-off, allowing the audit objection to be settled.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Applies when both a government debt from and a government debt to the same person exist
- 2Triggered when the servant has died, resigned, or is otherwise unavailable
- 3Amount owed by the servant is adjusted against amount owed to them
- 4Head of office must present an adjustment bill to effect the set-off
- 5Allows the audit objection regarding the outstanding recovery to be settled
Practical Example
A government clerk who resigned had an outstanding advance of Rs 25,000 that was never recovered. At the same time, the clerk's final month salary of Rs 35,000 was never drawn. The Head of Office presents an adjustment bill setting off the Rs 25,000 advance against the undrawn salary, clearing the audit objection. The remaining Rs 10,000 is payable to the ex-employee.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can this adjustment be done while the government servant is still in service?▼
Who initiates the adjustment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.