Para 4.4.21 — MSO (Audit)
Original Rule Text
4.4.21 The Assistant Audit Officer/Section Officer and the Senior Audit Officer/Audit Officer should closely review the Objection Book at the time of its monthly closing. Delay in settling an objection or circumstances that come to light subsequent to the raising of the objection may warrant its being reported to the Superintending Engineer though this was not done initially. Such objections should, therefore, be suitably brought to the notice of that officer. Objections that continue to remain unsettled even after two or more reports being made to the Superintending Engineer or are otherwise of a serious or important nature should be specifically brought to the notice of higher authorities.
# Annual Closing
What This Means
During monthly closing, the AAO/Section Officer and the Senior Audit Officer must carefully review the Objection Book. If delays in settling objections or new information warrant reporting to the Superintending Engineer (even though it was not done initially), such objections should be brought to that officer's notice. Objections that remain unsettled after two or more reports to the Superintending Engineer, or are of a serious nature, must be escalated to higher authorities.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Both AAO/SO and Senior Audit Officer must review the Objection Book at monthly closing
- 2Delayed settlements or new circumstances may require reporting to the Superintending Engineer
- 3Objections unsettled after two or more reports to the SE must go to higher authorities
- 4Serious or important objections also warrant escalation beyond the SE
Practical Example
During the monthly review, the Audit Officer notices an objection of Rs 12 lakh for unauthorized excess over sanctioned estimate that has been reported to the Superintending Engineer twice over four months with no response. Given the large amount and repeated non-response, the Audit Officer escalates the matter to the Chief Engineer with a detailed note on the objection history and the risk of the expenditure remaining unapproved.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How many times should an objection be reported to the SE before escalation?▼
Can an objection be reported to the SE even if it was not initially flagged for that level?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.