Para 20.22 — MSO (A&E)
Original Rule Text
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.
# CLEARANCE OF OBJECTIONS
What This Means
Objections from each official year should be kept separate for easy review and tracking of clearance progress, even if clearance happens in a later year. Objections should be recorded Drawing Officer-wise in the Objection Book. All records must be maintained carefully and closely watched by both Section Officers and Branch Officers. An objection once raised can only be removed after a Gazetted Officer or Superintendent verifies that proper authority exists for its removal.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objections of each official year must be kept separate
- 2Record objections Drawing Officer-wise in the Objection Book
- 3Not necessary to separate by major heads unless Government requests it
- 4Removal of objections requires verification by a Gazetted Officer or Superintendent
- 5Objection entries should be fully descriptive to avoid need for re-referencing vouchers
Practical Example
In April 2026, the accountant is clearing an objection from the 2024-25 year regarding missing sub-vouchers from a District Education Office. Even though clearance happens in 2025-26, it is recorded against the 2024-25 objection register. The Section Officer verifies that the sub-vouchers have been received and initials the entry. The Branch Officer reviews the clearance and confirms the objection can be removed from the records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why keep objections year-wise?▼
Can an accountant remove an objection on his own?▼
How descriptive should objection entries be?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.