Para 7.2.30 — MSO (Audit)
Original Rule Text
7.2.30 The mode of adjustment adopted in respect of each item will be indicated in the column “How adjusted” and the Assistant Audit Officer/Section Officer will initial each entry in proof of his having examined and found it correct in every respect.
What This Means
For each item in the Adjustment Register, the method of adjustment (how the objection was resolved — whether by recovery, write-off, receipt of sanction, etc.) must be clearly indicated in the 'How adjusted' column. The Assistant Audit Officer or Section Officer must initial (sign) each entry to confirm that they have personally examined and verified the adjustment is correct in every respect.
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 specify the exact mode of adjustment for each item
- 2The AAO/Section Officer must initial each entry as proof of personal verification
- 3This initialing confirms the adjustment has been examined and found correct in every respect
- 4The verification covers both the factual accuracy and the propriety of the adjustment
Practical Example
The Adjustment Register shows three entries for the month: (1) Rs 4,000 recovered from salary — 'How adjusted: Recovered from February 2026 pay bill, voucher no. 234'; (2) Rs 12,000 tour advance — 'How adjusted: Tour bills received and verified, excess Rs 800 for recovery'; (3) Rs 6,000 written off — 'How adjusted: Write-off sanctioned by Secretary, Finance, order no. F.12/2026 dated 10-Feb-2026.' The Section Officer initials each entry after verifying the supporting documents.
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 AAO/Section Officer's initials required on each entry?▼
What if the AAO/Section Officer finds an error in the adjustment?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.