Para 17.12.1 — CAM
Original Rule Text
APPENDIX- 17.3 [referred to in para 17.12.1]
Register of watching Settlement of Audit Objections included in the Test Audit Notes Issued by Statutory Audit/ CGA Inspection Team
Name of the office …………………………………….. Particulars of Audit Office …………………………….
Sl.No. Letter No. Period of No. of No. of Paras Action Remarks & Date accounts objections objections outstanding taken with covered raised settled which by Audit (quote S.No. Test Audit of paras
Note settled) received 1 2 3 4 5 6 7 8
Note - Separate register will be maintained for recording particulars of vouchers supplied to the internal and statutory audit parties.
What This Means
This appendix prescribes the format for the register used to track settlement of audit objections from statutory audit and CGA inspection team test audit notes. The register has separate pages for each office and captures details like the test audit note number and date, period of accounts covered, number of objections raised, number settled, outstanding paras, and action taken. A separate register is maintained for recording particulars of vouchers supplied to internal and statutory audit parties.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Register has 8 columns: Sl.No., Letter No./Date, Period covered, Objections raised, Objections settled, Paras outstanding, Action taken, Remarks
- 2Separate folios (pages) are maintained for each office being audited
- 3Settled paras must reference the serial numbers of the paras that were settled
- 4A separate register is maintained for tracking vouchers supplied to audit parties
- 5The register enables quarterly review and monitoring of settlement progress
Practical Example
The IA Wing opens a new folio in the register for the Regional Office, Chennai. They record: Test Audit Note No. 15/2025-26 dated 10.08.2025, period covered April-September 2025, 12 objections raised, 7 settled (S.Nos. 1,2,4,5,8,9,11), 5 outstanding. The 'Action taken' column notes that DDO has been asked to provide missing vouchers for paras 3 and 6. At the next quarterly review, the CAE checks this register to assess progress.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are separate folios maintained for each office?▼
What is the purpose of the separate voucher register?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.