Para 4.4.19 — MSO (Audit)
Original Rule Text
4.4.19 All entries relating to the adjustment of objections should be attested by the Assistant Audit Officer/Section Officer. In respect of objections removed by sanctions and orders, or other documents, the examination or acceptance of which can be completed before the audit of a Monthly Account, the Assistant Audit Officer/Section Officer will be responsible for attesting the adjustment entry at the same time as any sanction or order is received and accepted. Adjustments dependent upon the audit of a Monthly Account should be made as soon as the awaited event takes place.
- Monthly Closing
What This Means
All objection clearance entries must be attested (verified and signed) by the Assistant Audit Officer/Section Officer. For objections cleared by sanctions or orders received before the next Monthly Account audit, the AAO/SO must attest immediately upon receipt and acceptance. For clearances dependent on a Monthly Account being audited, the adjustment should be made as soon as that audit is completed.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All adjustment entries must be attested by the AAO/Section Officer
- 2Sanctions received before Monthly Account audit are attested immediately
- 3Adjustments dependent on Monthly Account audit happen as soon as audit is complete
- 4AAO/SO bears responsibility for timely attestation of clearance entries
Practical Example
A sanction order clearing an objection of Rs 1.5 lakh arrives on February 15. The AAO examines the sanction, confirms it is from the competent authority, and immediately attests the clearance entry in the Objection Book. For another objection that can only be cleared after examining the March accounts, the adjustment is made and attested as soon as the March audit is completed in May.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the AAO/SO attest all clearance entries?▼
What if a clearance depends on the audit of a future Monthly Account?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.