Para 7.2.21 — MSO (Audit)
Original Rule Text
7.2.21 Before despatch (which must not be delayed), the objection must be neatly posted in the Objection Book (form MSO (Audit)-9) by the Auditor in the Central Audit Support Section. Each Assistant Audit Officer/Section Officer should maintain a memorandum book for keeping a note of the Objection Statements passed by him, and should ascertain daily that all the Objection Statements have been despatched. He should also ensure that all items in the passed Statements have been entered in the Objection Book, irrespective of whether or not their money value has been quantified and recorded in any money column.
What This Means
Before Objection Statements are dispatched, each objection must be neatly entered in the Objection Book (Form MSO (Audit)-9) by the Auditor in the Central Audit Support Section. Every Assistant Audit Officer/Section Officer must maintain a memorandum book to track which Objection Statements they have approved, verify daily that all approved statements have been dispatched, and confirm that all items — whether or not they carry a money value — have been entered in the Objection Book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objections must be posted in the Objection Book before Objection Statements are dispatched
- 2The Auditor in the Central Audit Support Section is responsible for neat Objection Book entries
- 3Each AAO/Section Officer must maintain a memorandum book tracking passed Objection Statements
- 4Daily verification is required to ensure all approved statements have been dispatched
- 5ALL items must be in the Objection Book — including those without monetary value in money columns
Practical Example
Section Officer Sharma passes 8 Objection Statements on Monday. He records all 8 in his memorandum book. Before leaving for the day, he checks with the dispatch section and confirms that all 8 have been sent. He also cross-checks that the Auditor has entered every item from these statements into the Objection Book, including two procedural observations that do not have any money value attached.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why does the Section Officer need a memorandum book in addition to the Objection Book?▼
Do objections without money value also go into the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.