Para 4.3.16 — MSO (Audit)
Original Rule Text
4.3.16 If any responding item is stated to have been brought to account provisionally, the objection raised by the Divisional Officer should be examined with a view to verify that it is not indicative of any deviation from the rules either on his own part or on that of the other party to the transaction.
What This Means
When a responding item (the counterpart of a remittance transaction) has been booked provisionally by the Divisional Officer, the auditor must examine the objection raised by the Divisional Officer to understand why it was booked provisionally. The purpose is to check whether the provisional booking indicates any violation of financial rules — either by the Divisional Officer himself or by the other party to the transaction.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Provisionally booked responding items require audit examination
- 2The Divisional Officer's objection explaining the provisional booking must be reviewed
- 3Audit checks whether the provisional booking indicates rule violations
- 4Violations could be by the Divisional Officer or the other party to the transaction
Practical Example
Division A sends a remittance of Rs 5 lakh to Division B for inter-divisional transfer of materials. Division B books the responding debit provisionally with an objection that the rates charged by Division A are higher than the schedule of rates. The Central Audit Party auditing Division B's accounts examines this objection and finds that Division A did indeed apply incorrect rates, overcharging by Rs 80,000. The auditor raises this with Division A's audit section to ensure the correct rates are applied and the difference is adjusted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is a responding item in remittance transactions?▼
Why might a Divisional Officer book a responding item provisionally?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.