Para 4.4.13 — MSO (Audit)
Original Rule Text
4.4.13 The following should not be entered in the Objection Book with the objective of watching recovery or adjustment otherwise:
(i) Advances and advance payments that have been made under proper authority, and debts due to Government which do not indicate any financial irregularity.
Note: The realisation of such assets is to be watched separately through one of the accounts prescribed in the Account Code, Volume III, or this Compilation, and an entry in the Objection Book will be necessary only when there is an actual objection such as nonavailability of sanction of the competent authority, absence of prescribed certificates, etc.
(ii) Objections connected with the settlement of Remittance Account transactions. (A separate book is provided for these in terms of Articles 110 and 142 of the Account Code, Volume IV).
What This Means
Certain items should not be entered in the Objection Book for tracking recovery or adjustment. These include advances and advance payments made under proper authority (which are tracked through other prescribed accounts), and objections about Remittance Account settlements (which have their own separate book). An Objection Book entry is needed only when there is an actual irregularity such as missing sanction or absent certificates.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Properly authorized advances should not be entered in the Objection Book
- 2Such advances are tracked through accounts prescribed in Account Code Vol III
- 3Objection Book entry is needed only for actual irregularities (missing sanction, absent certificates, etc.)
- 4Remittance Account objections have their own separate book per Articles 110 and 142 of Account Code Vol IV
- 5Debts due to Government without financial irregularity are excluded
Practical Example
A Divisional Officer makes an authorized advance of Rs 5 lakh to a contractor for mobilization under proper sanction. This advance is tracked through the regular Miscellaneous Works Advances account and should not be entered in the Objection Book. However, if another advance of Rs 2 lakh is found to have been given without any sanction from the competent authority, that irregularity must be recorded in the Objection Book.
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 authorized advances excluded from the Objection Book?▼
Where are Remittance Account objections recorded?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.