Para 7.2.12 — MSO (Audit)
Original Rule Text
7.2.12 The adjustment/settlement of each individual objection should be watched through the prescribed records until it is finally cleared or withdrawn, as the case may be. 7.2.13 The Accountant General should ensure that the Group Officer and the Audit Officer responsible for the settlement/adjustment and clearance of objections devote their unremitting personal attention to this task.
What This Means
Every individual audit objection must be tracked through official records from the time it is raised until it is finally cleared or withdrawn. The Accountant General must ensure that the Group Officer and Audit Officer personally and continuously attend to the task of settling and clearing objections — this is not work that should be delegated to lower-level staff without oversight.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Each objection must be individually tracked through prescribed records until final resolution
- 2Settlement/clearance is watched through the Objection Book and related registers
- 3Group Officers and Audit Officers must give 'unremitting personal attention' to objection clearance
- 4The Accountant General is responsible for ensuring this oversight happens
Practical Example
An Accountant General notices during a review that the objection clearance rate in one section has dropped significantly over the past quarter. She calls the responsible Group Officer and Audit Officer for an explanation and finds that they had been delegating the follow-up entirely to junior auditors. The AG directs them to personally review all outstanding objections weekly and report progress to her monthly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can objection clearance work be fully delegated to junior staff?▼
What does 'finally cleared or withdrawn' mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.