Para 7.1.5 — MSO (Audit)
Original Rule Text
7.1.5 To save time and trouble over audit objections involving petty sums powers have been delegated to Audit Officers by the Union and State Governments to waive audit objections under certain conditions that have been discussed later (see paragraphs 7.1.16 to 7.1.18). Those officers should exercise these powers freely but with discretion.
Note: Audit Officers should not exercise these powers in respect of transactions of the Central Government and Union Territories the accounts of which have been departmentalised.
# General principles
- Communication of Audit Observations
What This Means
To avoid wasting time on objections involving very small amounts, both Central and State Governments have delegated powers to Audit Officers to waive certain petty audit objections under specific conditions (detailed in Paras 7.1.16-7.1.18). These officers should use these powers freely but with proper discretion. However, these waiver powers cannot be used for departmentalised accounts of the Central Government and Union Territories.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Waiver powers exist to save time and effort on petty audit objections
- 2Officers should exercise these powers freely but with discretion
- 3Detailed conditions for waiver are in Paras 7.1.16 to 7.1.18
- 4Exception: These powers do not apply to departmentalised accounts of the Central Government and Union Territories
Practical Example
During central audit, an Audit Officer finds a Rs 35 discrepancy in a clerk's overtime claim from four months ago. Rather than spending time on formal objection, correspondence, and follow-up for this petty amount, the officer exercises delegated waiver powers and drops the objection, making a note in the records. However, if the same discrepancy were found in a departmentalised account (like Railways), the waiver power would not apply.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'freely but with discretion' mean in this context?▼
Why are departmentalised accounts excluded from these waiver powers?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.