Para 4.4.15 — MSO (Audit)
Original Rule Text
4.4.15 On their being returned, the Audit Notes should be reviewed by the Senior Audit Officer/Audit Officer who, if necessary, will make a further reference in writing to the Superintending Engineer or the appropriate higher authority before filing them. Any sanctions or orders recorded by the Superintending Engineer or the Divisional Officer on an Audit
Note should be scrutinised and any objection removed thereby should, at the same time, be adjusted, vide paragraph 4.4.19.
What This Means
When Audit Notes are returned by the department, the Senior Audit Officer must review them and, if necessary, make further references to the Superintending Engineer or higher authority. Any sanctions or orders recorded by the Superintending Engineer or Divisional Officer on the Audit Note should be examined. If a sanction resolves an objection, that objection should be immediately cleared from the Objection Book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Returned audit notes must be reviewed by the Senior Audit Officer/Audit Officer
- 2Further references may be made to the Superintending Engineer or higher authorities if needed
- 3Sanctions or orders recorded on the audit note must be scrutinized
- 4Objections resolved by valid sanctions should be cleared immediately
Practical Example
An Audit Note sent to a division returns with the Superintending Engineer's sanction regularizing an excess expenditure of Rs 3 lakh on a road project. The Senior Audit Officer reviews the sanction, confirms it is from the competent authority, and directs that the corresponding objection be immediately cleared in the Objection Book with a reference to the sanction order.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Who reviews the returned audit notes?▼
What if the response from the department is unsatisfactory?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.