Para 7.1.21 — MSO (Audit)
Original Rule Text
7.1.21 Individual money-value objections or paragraphs included in inspection reports, such as those relating to recovery of overpayments, non-availability of financial sanction, etc., should be pursued to finality and should not be dropped from the objection books or inspection reports. However, objections raised on grounds of propriety and included in the Audit Report for discussion by the Public Accounts Committee may be dropped from the objection books or inspection reports and further action thereon watched through the Reports of the Committee and the Action Taken Notes furnished by the ministries and departments. Those objections not included in the Audit Report either because the amount involved is not significant or the impropriety is not serious and which have remained outstanding for more than two years may also be removed from the objection book or inspection report after bringing them to the notice of the Secretary of the concerned Department for further necessary action.
What This Means
Money-related audit objections (like overpayment recovery or missing financial sanctions) must be pursued until fully resolved and cannot simply be dropped. However, propriety-based objections included in the Audit Report can be removed from inspection reports once the Public Accounts Committee and Government take action. Minor propriety objections outstanding for over two years can also be removed after notifying the concerned Department Secretary.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Money-value objections must be pursued to finality — never dropped from records
- 2Propriety objections included in the Audit Report can be dropped once PAC action and departmental Action Taken Notes are received
- 3Minor propriety objections not included in the Audit Report can be removed after 2+ years if the Department Secretary is informed
- 4The distinction between money-value and propriety objections determines how long they remain in objection books
Practical Example
An inspection report contains two types of objections against a government hospital: (1) Rs 50,000 overpayment to a contractor, and (2) a propriety issue about furniture procurement without following proper tendering. The overpayment objection stays in the objection book until the full amount is recovered. The furniture procurement issue, being a propriety matter not serious enough for the Audit Report, is brought to the Health Secretary's notice and removed from the inspection report after remaining unresolved for two years.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can money-value objections ever be dropped from objection books?▼
What is the two-year rule for propriety objections?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.