Para 20.20 — MSO (A&E)
Original Rule Text
20.20 The instructions requiring the registration of all objections are subject to the qualification that objections which are trivial or have been waived by Accounts Officers should not be included in Objection Books, though a separate office record of objections waived should be maintained for production at the inspections of the Office by Director of Inspection.
What This Means
Trivial objections or those already waived by Accounts Officers should not be entered in the Objection Book. However, a separate office record of waived objections must be maintained and kept available for inspection by the Director of Inspection. This prevents the Objection Book from being cluttered with items that do not require follow-up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Trivial objections should not be included in the Objection Book
- 2Objections waived by Accounts Officers are also excluded from the Objection Book
- 3A separate record of waived objections must be maintained
- 4This separate record must be available for Director of Inspection
- 5Keeps the Objection Book focused on substantive, actionable items
Practical Example
An accountant discovers that a voucher has a minor stamp deficiency worth Rs. 50, which the Deputy AG decides to waive as trivial. Instead of entering this in the main Objection Book, it is recorded in the separate register of waived objections. When the Director of Inspection visits the office, he can review this register to ensure waiver powers are being used appropriately.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why maintain a separate record of waived objections?▼
Who decides whether an objection is trivial?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.