Para 4.4.22 — MSO (Audit)
Original Rule Text
4.4.22 The Objection Book should be closed annually and the balances of outstanding objections should be carried forward to the following year's Book, the entries being attested by the Assistant Audit Officer/Section Officer. All such items should be noted under the relevant groups in a separate section of the Objection Book of the following year. If the outstanding balances thus brought forward relate to two or more years, the balances of each year should be similarly registered in a separate section. Action in this regard cannot, however, be completed in all respects until the Supplementary Accounts of the year have been audited; but, in anticipation of this event, it is permissible to transfer to the following year's Objection Book such items of the old Book as may be affected by the accounts of the new year that are audited before the Supplementary Accounts. The Assistant Audit Officer/Section Officer is, however, responsible to ensure that any corrections necessitated on completion of the audit of the Supplementary Accounts are carried out neatly in the new Objection Book in due course through plus or minus entries, as the case may be, along with suitable remarks.
- Annual Review of the working of Public Works Divisions
What This Means
The Objection Book must be closed annually. Outstanding objection balances are carried forward to the next year's book, with entries attested by the AAO/Section Officer. Balances from different years are registered separately. While final closing awaits the Supplementary Accounts audit, items affected by new-year accounts may be transferred in anticipation. Any corrections needed after the Supplementary Accounts audit must be made through plus/minus entries with suitable remarks.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection Book is closed annually with outstanding balances carried forward
- 2Carry-forward entries must be attested by the AAO/Section Officer
- 3Balances from different years are kept in separate sections
- 4Final closing depends on audit of Supplementary Accounts
- 5Items affected by new-year accounts may be transferred in anticipation
- 6Corrections after Supplementary Accounts audit are made via plus/minus entries
Practical Example
At year-end, an Objection Book has 25 outstanding items totaling Rs 30 lakh. The AAO attests the carry-forward entries into the new year's Objection Book, keeping 2024-25 balances (Rs 20 lakh) and 2023-24 balances (Rs 10 lakh) in separate sections. Before the Supplementary Accounts are audited, five items affected by April and May accounts are transferred to the new book. When the Supplementary Accounts audit reveals a Rs 1 lakh correction, a minus entry is made with remarks referencing the Supplementary Account.
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 balances from different years kept separately?▼
What are Supplementary Accounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.