Para 7.2.18 — MSO (Audit)
Original Rule Text
7.2.18 In most cases, audit objections should be communicated directly to the disbursing or other responsible authority in specially printed audit memoranda and other half margin forms. The Treasury Officers should be addressed only in respect of objections for the removal of which they are directly responsible. These intimations, together with important treasury irregularities and directions or enquiries arising out of the audit of treasury vouchers, should be sent to them through Objection Statements in Form MSO (Audit)-8. At the time of dealing with the vouchers, the Assistant Audit Officer, Senior Auditor, and Auditor should have before them the requisite objection statements, specially printed audit memoranda and other half margin forms, and should write these up as each point to which attention is required to be drawn becomes evident in the course of audit of the vouchers. All objections, whether communicated directly to the responsible authorities or to the Treasury Officers, should be entered in the Objection Book. A Register of Objection Statement and Half Margins should be maintained in each Central Audit Support Section containing details of the issue, return and disposal of the Objection Statements, audit memoranda and half margins.
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Note: Printed audit memoranda and other half margin forms should be dealt with in the same manner as the Objection Statements.
What This Means
Audit objections should generally be communicated directly to the disbursing or responsible authority through printed audit memoranda and half-margin forms. Treasury Officers are addressed only for objections they are directly responsible for, using Objection Statements in the prescribed Form MSO (Audit)-8. All objections — whether sent to disbursing officers or Treasury Officers — must be entered in the Objection Book. A Register of Objection Statements and Half Margins must be maintained in each Central Audit Support Section.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit objections are communicated via specially printed audit memoranda and half-margin forms
- 2Treasury Officers are addressed only for objections within their direct responsibility
- 3Objection Statements to Treasury Officers use Form MSO (Audit)-8
- 4All objections must be entered in the Objection Book regardless of the communication channel
- 5A Register of Objection Statements tracks issue, return, and disposal
Practical Example
While auditing salary vouchers, an auditor finds an excess payment of Rs 2,000 due to wrong pay fixation. She writes up the objection on a printed audit memorandum addressed to the Drawing & Disbursing Officer, since it is his responsibility to effect recovery. She also enters the objection in the Objection Book. A separate irregularity involving wrong treasury classification is communicated to the Treasury Officer via the Objection Statement in Form MSO (Audit)-8.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why are Treasury Officers addressed only for certain objections?▼
What is the purpose of the Register of Objection Statements?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.