Para 7.2.24 — MSO (Audit)
Original Rule Text
7.2.24 The Objection Books (of which there must be one for each treasury, departmental account, major head or any other group as is convenient) are the permanent office record of entries in the Objection Statements prepared upon the examination of each voucher or other document audited. Besides these objections, they also contain details of items adjusted but not cleared, though these may not be under objection. Objections should be detailed separately in the Objection Book (Form MSO (Audit)-10) under the following heads:
(i) Items adjusted, but awaiting final clearance,
(ii) Service payments for recovery.
It is imperative that entries pertaining to two different months’ accounts should not be entered on the same page.
What This Means
Objection Books are the permanent records of all audit objections and are maintained separately for each treasury, departmental account, major head, or other convenient grouping. They contain not only formally objected items but also items that have been adjusted (accounted for) but not yet finally cleared. Objections are recorded under two heads: (1) items adjusted but awaiting final clearance, and (2) service payments for recovery. Entries for different months must not be mixed on the same page.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1One Objection Book per treasury/departmental account/major head or other convenient grouping
- 2Objection Books are the permanent office record — entries from Objection Statements flow into them
- 3Two main categories: 'Items adjusted but awaiting final clearance' and 'Service payments for recovery'
- 4Items accounted for but not yet finally cleared are also tracked here
- 5Entries from different months must be kept on separate pages (Form MSO (Audit)-10)
Practical Example
The Central Audit Support Section maintains separate Objection Books for the District Treasury, the Education Department, and the Health Department. In the Health Department's Objection Book, January 2026 objections are recorded on pages 45-48, and February 2026 objections start on a fresh page 49 — never mixing months. Under 'Items adjusted but awaiting clearance,' the book shows Rs 12,000 in travel advances that were paid but still lack supporting bills.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why must different months be on separate pages?▼
What is the difference between the two categories in the Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.