Para 8.53 — MSO (A&E)
Original Rule Text
8.53 The Objection Book should be closed annually and the balances of outstanding objections should be carried forward to the following year’s Book, the entries being attested by a member of the Superintending staff. In the Objection Book of the new year, all such items should be noted (in relevant groups) in a separate section thereof. If the outstanding balances thus brought forward relate to two or more years, the balances of each year should similarly be registered in a separate section. This action, however, cannot be taken completely until the Supplementary Account of the year is received and checked and is accounted for, but it is permissible in anticipation of this event to transfer to the new year’s objection book such items of the old Book as may be affected by the account of the new year accounted for before the Supplementary Account. The Section Officer is however responsible to see that any correction due to the Supplementary Account are carried out neatly in the new Objection Book in due course by plus or minus entries as the case may be made with suitable remarks.
# ANNUAL REVIEW ON THE WORKING OF PUBLIC WORKS DIVISION
What This Means
The Objection Book must be formally closed at the end of each year and outstanding objection balances carried forward to the next year's book. A member of the Superintending staff must attest the carry-forward entries. Outstanding items from different years are kept in separate sections. This process can begin before the Supplementary Account is received, but the Section Officer must ensure any corrections from the Supplementary Account are applied later.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection Book closed annually with balances carried forward to new year's book
- 2Carry-forward entries attested by Superintending staff member
- 3Outstanding balances from different years kept in separate sections
- 4Transfer may begin before Supplementary Account is received
- 5Section Officer must apply corrections from Supplementary Account when received
Practical Example
At year-end, the Objection Book for 2025-26 shows Rs. 3,40,000 outstanding for want of vouchers (Rs. 1,20,000 from 2024-25 and Rs. 2,20,000 from 2025-26). The Superintendent attests these balances. In the 2026-27 Objection Book, two separate sections are created: one for 2024-25 carry-forwards and one for 2025-26. When the Supplementary Account arrives in May, a correction of minus Rs. 15,000 is made with suitable remarks.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must Superintending staff (not just Section Officer) attest the carry-forward?▼
What is the Supplementary Account?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.