Para 4.4.11 — MSO (Audit)
Original Rule Text
4.4.11 Under each head the objection relating to each distinct transaction should be treated as a separate item, and a serial number should be assigned to it.
What This Means
Under each account head in the Objection Book, every objection relating to a distinct transaction must be treated as a separate item and given its own serial number. This ensures each objection can be individually tracked, referenced, and cleared.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each distinct transaction must be treated as a separate objection item
- 2Every item must be assigned a unique serial number
- 3Objections are organized under their respective account heads
- 4This enables systematic tracking and clearance of individual objections
Practical Example
Under the head 'Works Expenditure', an auditor finds three separate issues: an overpayment on a bridge project, a missing sanction for road repairs, and an excess over estimate on a building. Each gets its own serial number (say 15, 16, and 17) so they can be individually tracked and cleared as the Divisional Officer responds to each one.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can multiple objections on the same work be clubbed together?▼
Why is serial numbering important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.