Para 4.4.6 — MSO (Audit)
Original Rule Text
4.4.6 As soon as these have been passed, each of the two parts of the Audit Notes should be separately signed by the Assistant Audit Officer/Section Officer of the Central Audit Party. On their receipt in the Central Audit Support Section, the Audit Notes should be vetted and sent, after entry in the objection Book wherever required (see subsequent paragraphs on Objection Book), to the Divisional Officer for furnishing his explanations and replies. The Divisional Officer should also be advised to return Part-II directly to the Central Audit Support Section, and to return Part I through the Superintending Engineer so that he may also add his comments and orders.
- Objection Book and Registration and Pursuance of Objections
What This Means
Once the two parts of an Audit Note are approved, the Assistant Audit Officer or Section Officer of the Central Audit Party must sign each part separately. The Central Audit Support Section then vets the notes, records them in the Objection Book if needed, and sends them to the Divisional Officer for explanations. The Divisional Officer returns Part II directly to the Support Section and sends Part I through the Superintending Engineer so that senior comments can be added.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each part of the Audit Note must be separately signed by the AAO/SO of the Central Audit Party
- 2The Central Audit Support Section vets the notes and enters relevant items in the Objection Book
- 3Part II goes directly back to the Central Audit Support Section from the Divisional Officer
- 4Part I is routed through the Superintending Engineer for additional comments and orders
- 5The Divisional Officer must furnish explanations and replies to the audit observations
Practical Example
After completing an audit of a PWD division, the Section Officer signs Part I (expenditure schedule issues) and Part II (specific objections) separately. Part II regarding an unsanctioned expenditure of Rs 5 lakh is sent to the Executive Engineer, who replies directly to the Support Section. Part I, containing broader observations about budget classification, goes through the Superintending Engineer who adds directions before it reaches the Support Section.
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 the two parts of the Audit Note returned through different channels?▼
What is the Objection Book mentioned in this paragraph?▼
Who is responsible for vetting the Audit Notes before they are sent to the Divisional Officer?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.