Para 3.1.22 — MSO (Audit)
Original Rule Text
3.1.22 If any objection is taken in audit to a voucher or to any item in a schedule or other account, a note of the objection should be recorded thereon in red ink in sufficient detail to make it easily understood.
- Audit of Vouchers not received with Accounts/ Certificate of Payments
What This Means
When an auditor raises an objection on a voucher or any item in a schedule or account, the objection must be recorded on the document itself in red ink. The note must be detailed enough to be easily understood by anyone who reads it later — whether it is the audited department, a superior officer, or a follow-up audit team.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit objections must be recorded directly on the voucher/schedule in red ink
- 2The note must contain sufficient detail to be easily understood
- 3This creates a permanent record of the objection on the source document
- 4Helps in follow-up, settlement, and future audit reference
Practical Example
An auditor finds that a travel bill claims air fare for a Section Officer who is entitled only to second class rail fare. On the voucher, the auditor writes in red ink: 'Objection: Air travel claimed by Section Officer (Group B). Entitlement per SR 31 is second class rail fare only. Excess claim of Rs 8,500. Refer audit memo dated 15.06.2026.' This note ensures that anyone handling the voucher later understands exactly what was objected to and why.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why record the objection on the voucher itself rather than separately?▼
Can the objection note be removed or overwritten?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.