Para 7.2.2 — MSO (Audit)
Original Rule Text
7.2.2 Objections and observations arising out of audit should be communicated at the earliest opportunity. These should, however, be registered at first in detail in the prescribed records maintained in the Audit Office.
- Registration of objections relating to insufficient or irregular sanctions
What This Means
Audit objections and observations must be communicated to the concerned authorities as quickly as possible. However, before being sent out, they must first be properly registered and detailed in the prescribed records maintained within the Audit Office. This ensures a complete internal record exists before external communication begins.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Prompt communication of objections is mandatory
- 2All objections must be registered in internal Audit Office records before being sent out
- 3Registration must include full details, not just summary entries
- 4This applies to all types of audit observations and objections
Practical Example
An auditor discovers an irregular payment of Rs 30,000 during voucher examination. Before sending the objection to the disbursing officer, she first records the complete details — voucher number, date, amount, nature of irregularity, and applicable rule — in the Objection Book maintained in her section. Only after this internal registration does she prepare and dispatch the formal objection communication.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can objections be communicated verbally first and registered later?▼
Why must registration happen before communication?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.