Para 7.2.28 — MSO (Audit)
Original Rule Text
7.2.28 All sums accounted for against service heads for the recovery of which orders have been issued should be recorded under the head “Service Payments for recovery”. These payments represent overcharges on account of a completed service on a proper voucher and should be accepted as a charge against the Grant or Appropriation for which it was made, while recording it at the same time as under objection.
# Adjustment Register
What This Means
Overpayments on completed services — where a correct voucher was presented but the amount paid was more than what was actually due — are recorded under 'Service Payments for recovery.' These overcharges are accepted as valid charges against the budget (Grant or Appropriation) because the service was genuinely rendered, but simultaneously recorded as objections because the excess amount needs to be recovered.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Covers overcharges on completed services paid against proper vouchers
- 2The payment is accepted as a charge against the relevant Grant or Appropriation
- 3Simultaneously, the excess is recorded as an objection for recovery
- 4Recovery orders must have been issued for the excess amount
- 5The dual treatment reflects both the budgetary reality and the audit objection
Practical Example
A contractor completes a road repair job sanctioned for Rs 5 lakh. Due to a calculation error in the bill, Rs 5.3 lakh is paid on a proper voucher. The Rs 5.3 lakh is accepted as expenditure against the PWD budget head (since the work was done), but the Rs 30,000 excess is recorded under 'Service Payments for recovery' in the Objection Book, and recovery proceedings are initiated against the contractor.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the full amount including the overpayment charged to the Grant?▼
What if the recovery is waived by competent authority?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.