Para 4.4.5 — MSO (Audit)
Original Rule Text
4.4.5 Certain standard objections that usually highlight instances of non-availability of sanctions to special charges, overpayments and short recoveries, delays in the adjustment of debts due to Government, etc. should be included at the end of this part of the Audit
Note under appropriate headings. The first entry to be made in red ink under each of these headings should indicate the total amount involved in the objections awaiting adjustment including those relating to the accounts of the month to which the Audit
Note pertains, details in regard to the latter being incorporated concisely but clearly in the column provided for the purpose.
Note: Amounts involved in objections, when entered in the money columns, may be expressed to the nearest Rupee.
- Issue of Audit Notes
What This Means
At the end of Part II of the Audit Note, certain standard objections should be grouped under appropriate headings. These typically cover missing sanctions for special charges, overpayments, short recoveries, and delays in adjusting government debts. The first entry under each heading should show the total outstanding amount in red ink, with current month details added concisely. Monetary amounts can be rounded to the nearest Rupee.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Standard objections are placed at the end of Part II under appropriate headings
- 2Common categories: missing sanctions, overpayments, short recoveries, delayed adjustments
- 3First entry under each heading shows total outstanding amount in red ink
- 4Current month's objection details are incorporated concisely
- 5Amounts may be expressed to the nearest Rupee
Practical Example
At the end of Part II, the auditor creates a section headed 'Overpayments Awaiting Recovery'. The first line in red ink shows 'Total outstanding: Rs 3,45,000'. Below it, the current month's new overpayment of Rs 25,000 on a painting contract is described concisely. This format gives the Divisional Officer an immediate view of the cumulative problem alongside the new addition.
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 standard objections grouped at the end of Part II?▼
Why is the total outstanding shown in red ink?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.