Para 6.2.7 — MSO (Audit)
Original Rule Text
6.2.7 A specific report on the scrutiny, by the Inspecting Officer, of the Divisional Accountant’s Objection Book for the period covered by audit may be forwarded to the Group Officer, along with the remarks of the Inspecting Officers and extracts of entries and the supporting departmental materials, such as orders, references, etc., for further processing and action as deemed fit.
What This Means
The Inspecting Officer must submit a specific report on their scrutiny of the Divisional Accountant's Objection Book covering the audit period. This report, along with the IO's remarks, extracts of entries, and supporting departmental materials (orders, references, etc.), is forwarded to the Group Officer for further processing and appropriate action.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1IO must scrutinise the Divisional Accountant's Objection Book
- 2A specific separate report on this scrutiny must be forwarded to the Group Officer
- 3Report must include IO's remarks and extracts of relevant entries
- 4Supporting departmental materials (orders, references) must accompany the report
Practical Example
While inspecting a PWD division, the IO reviews the Divisional Accountant's Objection Book and finds 45 objections raised over the past two years, of which 30 remain unsettled. The IO extracts the 10 most significant unsettled entries, attaches the relevant departmental orders showing inadequate follow-up, adds their own remarks about systemic delays, and forwards this to the Group Officer.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the Divisional Accountant's Objection Book?▼
Why is this report submitted separately?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.