Para 4.4.8 — MSO (Audit)
Original Rule Text
4.4.8 Objections included in Part I of the Audit
Note need not be recorded in the Objection Book because such objections will be reflected through the Schedule of Works Expenditure. Of the objections included in Part II of the Audit Note, only those should be brought on to the Objection Book which relate to non-availability of sanctions to special charges, overpayments and short recoveries, delays in the adjustment of debts due to Government, and other objections for which the maintenance of a record of money values is necessary according to the instructions contained in Section VII of this Manual.
What This Means
Not every objection from the Audit Note needs to go into the Objection Book. Part I objections are excluded because they are already captured through the Schedule of Works Expenditure. From Part II, only financially significant objections should be recorded — such as missing sanctions for special charges, overpayments, short recoveries, delayed debt adjustments, and other cases where tracking money values is necessary.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Part I objections are NOT entered in the Objection Book — they appear in the Schedule of Works Expenditure
- 2Only select Part II objections with monetary significance are recorded in the Objection Book
- 3Categories include: missing sanctions for special charges, overpayments, and short recoveries
- 4Delays in adjusting debts due to Government must also be recorded
- 5Section VII of the MSO Manual provides detailed instructions on which objections require money-value tracking
Practical Example
During audit of a construction division, the auditor finds that a contractor was overpaid Rs 2.3 lakh due to incorrect rate application. This overpayment objection from Part II is entered in the Objection Book with the money value. However, a minor procedural observation about the format of a muster roll, also in Part II, is not entered since it does not involve tracking a monetary amount.
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 Part I objections excluded from the Objection Book?▼
What happens to Part II objections that are not entered in the Objection Book?▼
Where can I find the detailed rules for which objections require money-value tracking?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.