Para 4.4.18 — MSO (Audit)
Original Rule Text
4.4.18 An objection should be removed as soon as the necessary sanction or document is received, or when the audited accounts show that the expenditure under objection has been adjusted or recovered, or when the delay, defect or doubt, as the case may be, has ceased to exist or has been explained. The removal of an objection should be indicated in the Objection Book by an entry of the amount adjusted in the column "Amount cleared" for the month following that of which the accounts were last audited, the progressive total of the adjustments being also noted at the same time in the manner prescribed for the posting of amounts placed under objection. In respect of items for which the money column was not filled in, the auditor should merely place his initials in the relevant column for the month concerned to indicate their adjustment. As a precaution against error, a red ink line should be drawn across the page in all the remaining columns. The reference to the order, account or other document, on the authority of which the objection has been removed, should also be noted in the column provided for the purpose.
Note: Brief notes of, or references to, all correspondence or other action taken towards clearance of any objection should be kept in the "Remarks" column of the Objection Book.
What This Means
An objection should be removed from the Objection Book as soon as the necessary sanction is received, the expenditure is adjusted or recovered, or the issue ceases to exist. The clearance is recorded by entering the adjusted amount in the 'Amount cleared' column for the following month, along with the progressive total. For non-monetary items, the auditor places initials. A red ink line is drawn across remaining columns as a safeguard, and the authority for clearance is noted.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objections are cleared immediately when sanction, recovery, or resolution is received
- 2Amount cleared is entered in the column for the month following the last audited month
- 3Progressive total of adjustments is maintained in the same manner as objection amounts
- 4Non-monetary items are cleared by the auditor placing initials
- 5Red ink line is drawn across remaining columns to prevent further entries
- 6Authority for clearance (order, account, or document reference) must be noted
Practical Example
An objection of Rs 80,000 for missing sanction on a repair work was raised in October. In December, the competent authority issues the required sanction. The auditor enters Rs 80,000 in the 'Amount cleared' column for January (the month following the last audited month), draws a red line across the remaining columns, and notes the sanction order number and date in the reference column.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is a red ink line drawn across the remaining columns?▼
What notes should be kept in the Remarks column?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.