Effect of financial up-gradation to PB 2 5400 after 4 Years on ACP

During the course of audit the inspection team of Dy. Controller of Accounts [IA] observed that in terms of clarification issued by Department of Personnel @ Training vide D.No-62460/US (D) /10 dated 26.07.2010 communicated to the Pr. Chief Controller of Accounts, CBEC, New Delhi, the benefit of non-functional Grade granted to the Superintendent [ Gr-B ] after completion of 4[four] years would be treated /viewed as up-gradation