Para 2.3.16 — MSO (Audit)
Original Rule Text
2.3.16 The procedures prescribed in this Manual for the raising and pursuance of audit objections in relation to expenditure (including the powers of Audit Officers to waive recovery of Government dues under certain circumstances) shall apply mutatis mutandis in respect of audit objections relating to any of the receipts.
- Chapter–4 Audit of Accounts of Stores and Stock
- Audit Mandate
What This Means
The procedures for raising and pursuing audit objections that are prescribed for expenditure audit also apply to receipt audit, with necessary modifications to suit the context (this is what 'mutatis mutandis' means). This includes the powers of Audit Officers to waive recovery of government dues in certain circumstances. In other words, the same objection-raising framework is used across both expenditure and receipt audit.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Expenditure audit objection procedures apply to receipt audit with necessary modifications
- 2Mutatis mutandis means 'with required changes' to suit the receipt context
- 3Includes powers of audit officers to waive recovery in certain cases
- 4Creates a unified framework for all audit objections across expenditure and receipts
Practical Example
During receipt audit, an auditor finds that a department failed to collect Rs 50,000 in license fees from a vendor. The auditor raises the objection following the same procedures used for expenditure audit: documenting the irregularity, issuing an objection memo, tracking it in the objection book, and pursuing it through the established clearance process, with adjustments specific to the revenue context.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'mutatis mutandis' mean in practical terms?▼
Under what circumstances can an Audit Officer waive recovery of government dues?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.