Para 7.2.16 — MSO (Audit)
Original Rule Text
7.2.16 Money value of the objections should be quantified and recorded in respect of the categories enumerated below or similar objections:
(i) Non-availability of vouchers, sub-vouchers and payee's receipts.
(ii) Absence of sanctions to advances, losses, etc.
(iii) Non-availability of sanction to special charges.
(iv) Non-availability of any other specific sanction required in terms of the relevant rule.
(v) Objections relating to over payments and short recoveries.
(vi) Instances of non-recovery, within such reasonable period as may be prescribed locally in respect of each class of debt, of sums owing to Government.
(vii) Expenditure placed under objection on grounds of financial propriety.
(viii) Non-allotment of funds and excesses over allotment.
(ix) Expenditure on Deposit Works debited to Miscellaneous Works Advances.
(x) Excesses over sanctioned limit of reserve stock in public works divisions.
What This Means
This rule lists ten specific categories of audit objections whose money value must be quantified and recorded. These include missing vouchers and receipts, absence of sanctions for advances or losses, missing special charge sanctions, overpayments and short recoveries, non-recovery of government dues, expenditure objected on propriety grounds, non-allotment of funds and budget excesses, expenditure on deposit works charged to advances, and excess reserve stock in PWD divisions.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Ten categories of objections require mandatory monetary quantification
- 2Missing vouchers, sub-vouchers, and payee's receipts must be quantified
- 3Absence of sanctions (for advances, losses, special charges, or any other rule-required sanction) must be quantified
- 4Overpayments, short recoveries, and non-recovery of government dues must be quantified
- 5Budget-related irregularities (non-allotment, excess over allotment) must be quantified
Practical Example
During audit of a district office, the auditor finds Rs 25,000 paid to a supplier without the payee's stamped receipt, Rs 40,000 in travel advances pending adjustment for over a year, and Rs 15,000 overpaid on overtime allowances. All three are in the mandatory quantification categories, so the auditor records their money values in the appropriate columns of the Objection Book: Rs 25,000 under missing receipts, Rs 40,000 under absence of adjustment, and Rs 15,000 under overpayments.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this list exhaustive?▼
What about objections relating to expenditure on deposit works?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.