Para 19.12.8 — CAM
Original Rule Text
19.12.8 CLOSING OF THE OBJECTION BOOK
After dispatch of bill return memo relating to the month, the money column in the adjustment portion of the Objection Book should be totalled and the outstanding balance representing the objections should be worked out. The Objection Book should be closed by the 20th of the succeeding month over the signature of the AAO, and put up to the Pay and Accounts Officer once in every quarter e.g. in July, October, January, and April.
19.12.9 DELEGATION OF POWERS TO WAIVE OBJECTIONS OR FOREGO RECOVERY OF IRREGULAR EXPENDITURE.
In order to avoid time and labour spent on pursuit of objections of simple and unimportant nature and thus reduce administrative costs, powers are conferred on officers working in Departmentalized Accounts Organizations functioning under Central Government (Civil) as indicated below:
(a) Powers to waive objections against irregular expenditure not exceeding the amount specified against each, in any individual case are shown below:
Pr. CCA/CCA : ₹.250 Controller of Accounts : ₹.100 Dy. Controller of Accounts/PAOs : ₹ 75
Note: If the irregularity is such that it is likely to recur, the Government servant responsible for it should be intimated that the expenditure was irregular even if no recovery was made.
(b) Some items are placed under objection as they are not exactly covered by rules or the authority for them is insufficient or not foolproof, or the reasons that supporting vouchers for the expenditure incurred have not been produced. In such cases, the powers to forego recovery upto the limit specified against each, in any individual case and subject to fulfilment of conditions
(i) to
(iii) are indicated below:
Pr. CCA/ CCA : ₹500 Controller of Accounts : ₹ 200 Dy. Controller of Accounts/ Pay and Accounts Officers : ₹ 100
(i) The expenditure must not be of recurring nature;
(ii) Where the objection is based on insufficiency of sanction, the concerned officer must be satisfied that the authority empowered to sanction the expenditure would accord sanction if requested to do so; and
(iii)Where the objection is based on insufficiency of proof of payment, concerned officer must be satisfied that undue trouble would be caused by insistence on submission of the proof, and must see no reason to doubt that the charge has actually been paid.
What This Means
After sending out bill return memos for the month, the PAO must total up the money column in the Objection Book and calculate the outstanding balance of unresolved objections. The Objection Book must be closed by the 20th of the following month, signed by the AAO, and shown to the Pay and Accounts Officer every quarter (July, October, January, April). Certain officers also have the power to waive minor objections or forego recovery of small irregular expenditures up to specified monetary limits, so that trivial matters do not consume excessive administrative effort.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection Book must be totalled and closed by the 20th of the succeeding month
- 2The AAO signs the closure; the PAO reviews it quarterly (Jul, Oct, Jan, Apr)
- 3Pr. CCA/CCA can waive objections up to Rs.250; Controller of Accounts up to Rs.100; Dy. CA/PAO up to Rs.75
- 4Powers to forego recovery are higher: Pr. CCA/CCA up to Rs.500, Controller up to Rs.200, Dy. CA/PAO up to Rs.100
- 5Erroneous payments admitted over a long period should not be re-audited for more than one year back without Government orders
Practical Example
A PAO discovers that a DDO drew Rs.150 on a contingent bill without proper vouchers. Rather than spending weeks chasing the DDO for supporting documents, the Dy. Controller of Accounts can waive the objection since the amount is within the Rs.200 limit for foregoing recovery. The officer satisfies themselves that the expenditure was genuine, non-recurring, and that insisting on proof would cause undue hardship. The waiver is recorded in the Objection Book, which is then closed and signed by the 20th of the next month.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Objection Book and why is it important?▼
Can any officer waive an objection of any amount?▼
What happens if erroneous payments were made over several years due to oversight?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.