Para 20.1 — MSO (A&E)
Original Rule Text
20.1 All objections of accounting nature e.g. want of sub-vouchers, want of detailed contractor bills, errors in treasury/divisional accounts should be raised and pursued by the A&E Office.
Objection of accounting nature noticed by CAPs and CASS of Accountant General (Audit) will be intimated to the concerned accounting section of Accountant General (A&E) for entering in the objection Book and further action.
What This Means
All objections related to accounting matters — such as missing sub-vouchers, missing contractor bills, or errors in treasury or divisional accounts — must be raised and pursued by the AG (A&E) office. When the AG (Audit) teams (Central Audit Parties and CASS) find accounting-nature objections, they pass them to the relevant accounting section of the AG (A&E) for entry in the Objection Book and further action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Accounting-nature objections are the responsibility of the A&E Office
- 2Includes: missing sub-vouchers, missing contractor bills, errors in treasury/divisional accounts
- 3AG (Audit) teams (CAPs and CASS) notify AG (A&E) of accounting objections they find
- 4AG (A&E) enters them in the Objection Book and pursues settlement
- 5Clear division: accounting objections to A&E, audit objections stay with Audit
Practical Example
During a central audit, a CAP from the AG (Audit) office finds that a Public Works division submitted monthly accounts without the required detailed contractor bills. Since this is an accounting-nature objection, the CAP intimates it to the compilation section of the AG (A&E), which enters it in the Objection Book and writes to the division demanding the missing bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What types of objections does the A&E Office handle?▼
Can the AG (Audit) raise and pursue accounting objections directly?▼
What is the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.