Para 4.4.10 — MSO (Audit)
Original Rule Text
4.4.10 Each Senior Auditor/Auditor is responsible for recording in the Objection Book the objections arising out of audit of the documents in Central Audit as well as those noticed during inspections of public works offices for which a money value record is to be kept before communicating them to the Divisional Officers concerned. He should also see that objections arising out of the audit work transferred to a Central Audit Party attached to another Central Audit Support Section are also incorporated in his audit note unless a separate objection book is maintained in the other Central Audit Support Section.
What This Means
Each Senior Auditor or Auditor is responsible for recording objections in the Objection Book before communicating them to the Divisional Officers. This includes objections from both Central Audit of documents and local inspections of public works offices where a money value record is needed. They must also ensure that objections arising from audit work transferred to another Central Audit Party are included in their audit note.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each Senior Auditor/Auditor must record objections in the Objection Book before communicating them
- 2Covers objections from both Central Audit and local inspections
- 3Only objections requiring a money value record go in the Objection Book
- 4Objections from transferred audit work must also be incorporated
- 5A separate objection book may exist in another Central Audit Support Section
Practical Example
An auditor auditing Division X's accounts finds an overpayment of Rs 60,000 to a contractor. Before sending the audit note to the Divisional Officer, they record the objection with its money value in the Objection Book. They also check with a colleague in another Central Audit Support Section who audited some transferred accounts of Division X and incorporate those objections into the same audit note.
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 the purpose of recording in the Objection Book before communicating?▼
What happens with audit work transferred to another section?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.