Para 4.4.12 — MSO (Audit)
Original Rule Text
4.4.12 The amount placed under objection during the month in respect of any item should be noted against it in black ink in the appropriate column of the month concerned, and below this entry should be noted in green ink (as the denominator of a fraction the numerator of which is the entry of the amount placed under objection during the month) the progressive total of the amount placed under objection to end of the month. In the case of objections categorised as "Miscellaneous", full particulars thereof should be placed on record. In the case of items, for which the money column are not required to be filled in the auditor will set his initials in the amount column of the month in which the item has been placed under objection. The postings of all items placed under objection should be verified by the Assistant Audit Officer/Section Officer before the Audit Notes are issued, and in token of verification, after the entries of the month have been abstracted, he should initial the entries in the abstract (vide paragraph 4.4.20).
Note: If, in the case of any objection the money value of which was not recorded initially, it transpires subsequently that it should be recorded, the total amount under objection at the time of the discovery should be entered against the item concerned in the money column of the current month, with a suitable explanation in the “Remarks” column which should be attested by the Assistant Audit Officer/Section Officer.
What This Means
Objection amounts are recorded in the Objection Book in black ink for the current month, with the progressive total noted below in green ink. For 'Miscellaneous' category objections, full particulars must be recorded. Items without a money value get the auditor's initials instead. All entries must be verified by the Assistant Audit Officer/Section Officer before audit notes are issued. If a money value is later discovered for a previously unvalued objection, it should be entered in the current month with an explanation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Current month amounts in black ink; progressive totals in green ink below
- 2Miscellaneous objections require full particulars to be recorded
- 3Items without money value get auditor's initials in the amount column
- 4All entries verified by AAO/Section Officer before audit notes are issued
- 5If money value is discovered later, total outstanding amount is entered in current month with explanation
Practical Example
In April, an auditor records an overpayment objection of Rs 50,000 in black ink. Below it, in green ink, they note the progressive total of Rs 2,30,000 (including prior months' objections). For a separate objection about missing certificates with no monetary value, they place their initials in the money column. The Section Officer verifies all entries before the April audit note is sent to the division.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are two different ink colors used?▼
What happens if a non-monetary objection later needs a money value?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.