Para 5.1.13 — MSO (Audit)
Original Rule Text
5.1.13 The results of audit of bills and accounts should be communicated to the Divisional Officer in Objection Statement in Forms MSO (Audit)-5 and 6, the latter form being used in those Audit Offices in which the system of maintaining a Combined Objection Book and Objection Statement is in vogue. The Objection Statement will be returned in original, within the prescribed time, through the Conservator.
What This Means
Audit findings from the examination of forest bills and accounts must be communicated to the Divisional Forest Officer through formal Objection Statements using prescribed forms (MSO Audit-5 or Audit-6). The officer must return the original Objection Statement with replies within the prescribed time, routing it through the Conservator of Forests.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit results are communicated via Objection Statements in Forms MSO (Audit)-5 or MSO (Audit)-6
- 2Form MSO (Audit)-6 is used where a combined Objection Book and Objection Statement system exists
- 3The Objection Statement must be returned in original by the Divisional Officer
- 4Returns must be routed through the Conservator of Forests
- 5A prescribed time limit applies for returning the Objection Statement with replies
Practical Example
After auditing the accounts of a Forest Division, the AG (Audit) office sends an Objection Statement in Form MSO (Audit)-5 listing six observations including an excess expenditure on plantation works. The DFO prepares replies and sends the original statement back through the Conservator of Forests, who adds his own remarks before forwarding it to the AG (Audit) within the prescribed deadline.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must the Objection Statement be returned through the Conservator?▼
What is the difference between Forms MSO (Audit)-5 and MSO (Audit)-6?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.