Para 20.22 — MSO

20.22 Again, for an efficient review of objections and of the progress of their clearance, it is desirable to keep the objections of each official-year separate, even though their clearance may be effected in a subsequent year.

The objections should be recorded in the Objection Book drawing Officer wise, as far as possible. It is not necessary to keep objections separately be major heads, but, on this point, Accountant General should comply with any express requests of the Government concerned.

In the case of progressive expenditure, an objection to excessive expenditure not covered by proper authority or sanction should be held to relate to the year in which it was first raised even though further expenditure may be incurred in a subsequent year. 20.23 All records of objections maintained in the Accountant General’s office should be written up with care and watched closely both by the Section Officer and the Branch Officer. Even though the Objection Statements have not actually been despatched, an objection once raised can be removed from the records of objections only after a Gazetted Officer or a member of the Superintending staff has examined that due authority exists for the removal of the objection and put his initials against the item concerned in token of his having done so. 20.24 As far as possible, the entry of an objection whether in the Objection book or in the Objection Statement, should be fully descriptive, so that ordinarily there should be no necessity of referring again to the voucher or account concerned.