Para 7.1.13 — MSO (Audit)
Original Rule Text
7.1.13 All inspection reports and audit objections outstanding for more than three years should be analysed and reviewed. The following guidelines may be followed in this regard:
(i) Objections in respect of which the departmental views have not been accepted by Audit may be discussed by the Group Officer with the Secretary to Government concerned and pursued further if these are of such importance as to find mention in the Audit Report. Otherwise, attention of Government specifically having been drawn to these objections, they could be treated as having been settled.
(ii) Those objections that have clearly ceased to be of any significance with the passage of time may not be pursued further.
(iii) Audit observations or objections relating to initial and subsidiary accounts included in earlier inspection reports and still outstanding may be clubbed with or merged with similar objections included in the latest reports. Objections that have dealt with the issues involved only vaguely or in respect of which specific action or measures for rectification or improvements have been specifically suggested may not be pursued further.
(iv) Objections dealing with instances of non-availability of sanctions for reserve limits of stock or failure to fix such limits could be dropped if these have been brought to the notice of the concerned authorities as well as the Legislature through the Audit Reports and pursued only if there is any suspicion of fraud or malafides.
(v) Settlement of objections relating to non-receipt of agreements from contractors or suppliers could be considered by seeking the assistance of the regular inspection parties to verify if these had been received subsequently.
(vi) Audit observations relating to non-receipt of sanctions to works estimates or sanctions regularizing excesses over estimates can be treated as having been settled depending on the outcome of the discussions with the Heads of Departments and on the basis of a written assurance from them that the necessary sanctions would be accorded, and after making a mention thereof in the Audit Report.
(vii) Objections dealing with non-receipt of formal sanctions to contingent and miscellaneous expenditure need not be pursued further if there is clear evidence in the departmental records of such expenditure having been sanctioned by the competent authority. Cases of unauthorised expenditure
still to be regularised can be reported to Government for investigation and appropriate action.
What This Means
All audit objections outstanding for more than three years must be reviewed and analysed. The rule provides detailed guidelines for clearing old objections: those where departmental views were not accepted can be discussed at senior level and dropped if not report-worthy; time-expired objections can be closed; vague old observations can be merged with latest reports; stock limit objections can be dropped if reported to the Legislature; missing agreements can be verified by inspection parties; unsanctioned works can be closed with assurances; and minor or irrecoverable items can be written off after informing Government.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All objections outstanding over 3 years must be analysed and reviewed
- 2Disputed objections may be discussed at Secretary level and dropped if not report-worthy
- 3Time-expired insignificant objections may be closed
- 4Old vague observations should be merged with latest inspection reports
- 5Stock limit objections can be dropped if already reported to Legislature
- 6Missing agreements verified by inspection parties on subsequent visits
- 7Petty items and those without details can be treated as settled
- 8Irrecoverable amounts reported to Government for regularisation
Practical Example
During the annual review, the AG finds 150 PWD objections outstanding for over 3 years. After analysis: 30 relate to petty amounts under Rs 500 and are closed; 20 about missing contractor agreements are referred to the next inspection party for verification; 15 disputed items are taken up with the PWD Secretary — 10 are resolved through discussion and 5 are included in the Audit Report; 25 relate to unsanctioned estimates where the Chief Engineer gives a written assurance to regularise; and 60 irrecoverable overpayments are reported to Government for write-off.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Does this mean old objections can simply be dropped?▼
What happens to disputed objections that cannot be resolved even after Secretary-level discussion?▼
Can the department be asked to simply write off irrecoverable amounts?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.