Para 4.4.20 — MSO (Audit)
Original Rule Text
4.4.20 Entries relating to each category of objection should be totalled separately and a general abstract prepared every month in a separate section of the Objection Book. The progressive total of each category should be carried forward from month to month and
the unadjusted balance from year to year. The Assistant Audit Officer/Section Officer should examine and initial the abstract and submit the Objection Book to the Senior Audit Officer/Audit Officer.
What This Means
At the end of each month, entries in the Objection Book must be totalled separately for each category of objection and a general abstract prepared in a separate section of the book. Progressive totals are carried forward from month to month and unadjusted balances from year to year. The abstract must be examined and initialled by the AAO/Section Officer and then submitted to the Senior Audit Officer/Audit Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each category of objection is totalled separately at month-end
- 2A general abstract is prepared in a separate section of the Objection Book
- 3Progressive totals carry forward month to month
- 4Unadjusted balances carry forward year to year
- 5AAO/Section Officer must examine and initial the abstract
- 6Objection Book is submitted to the Senior Audit Officer/Audit Officer
Practical Example
At the end of June, the auditor totals up objections: sanctions-related objections Rs 5 lakh (3 items), excess expenditure Rs 8 lakh (5 items), and miscellaneous Rs 2 lakh (4 items). They prepare a general abstract showing these category-wise totals with progressive figures. The Section Officer reviews, initials the abstract, and submits the Objection Book to the Audit Officer for monthly review.
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 objections categorized and totalled separately?▼
What happens to unadjusted balances at year-end?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.