Para 7.1.11 — MSO (Audit)
Original Rule Text
7.1.11 The responsibility for the settlement of objections and of other points raised in audit devolves primarily upon disbursing officers, heads of offices and controlling authorities. To assist the Finance Ministry or Department of the Government concerned in enforcing financial and accounting discipline, the Accountant General is expected to maintain a constant and careful watch over objections and to keep the controlling authorities fully acquainted with not only individual instances of serious disregard of financial rules and orders but also generally with the progress of the clearance of objections. The procedure to be observed in this regard should be determined by the Accountant General in consultation with the Finance Department.
What This Means
The primary responsibility for settling audit objections lies with disbursing officers, heads of offices, and controlling authorities — not with the audit office. The AG's role is to maintain a constant watch over objections, keep controlling authorities informed about serious instances of financial rule violations, and monitor overall progress of objection clearance. The procedure for this is determined by the AG in consultation with the Finance Department.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Settlement responsibility lies with disbursing officers, heads of offices, and controlling authorities
- 2AG must maintain constant watch over outstanding objections
- 3Controlling authorities must be informed of serious financial rule violations
- 4AG monitors overall progress of objection clearance
- 5Procedure is determined by AG in consultation with the Finance Department
Practical Example
The AG notices that a particular department has 200 outstanding audit objections, many over two years old. The AG writes to the Head of Department informing them of five serious instances of financial rule violations and provides a consolidated status report showing the poor clearance rate. The AG also discusses the monitoring procedure with the State Finance Department to establish quarterly review meetings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is it the AG's responsibility to resolve audit objections?▼
Why is the Finance Department consulted on the procedure?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.