Para 7.2.25 — MSO (Audit)
Original Rule Text
7.2.25 The Objection Book in the OAD (Headquarters) Section should be kept in Form MSO (Audit)-11, which provides separate columns for keeping a record of the objections under the following categories:
(i) Misappropriation, fraud, defalcation, etc.
(ii) Excess payments, loss/shortage of stores, etc.
(iii) Credit sales, recoveries in respect of which have been pending beyond such reasonable period as may be prescribed by the Accountant General.
(iv) Advances pending recovery/adjustment beyond such reasonable period as may be prescribed by the Accountant General.
(v) Miscellaneous objections.
Note: See also paragraph 7.2.11.
What This Means
The Objection Book in the OAD (Headquarters) Section uses a different form (MSO (Audit)-11) with separate columns for five categories: misappropriation/fraud/defalcation, excess payments and store shortages, credit sales with delayed recovery, advances pending recovery beyond reasonable periods, and miscellaneous objections. This more detailed categorization helps headquarters track the nature and seriousness of outstanding objections across the organization.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1OAD Headquarters uses Form MSO (Audit)-11 with five specific categories
- 2Category 1: Misappropriation, fraud, defalcation
- 3Category 2: Excess payments, loss/shortage of stores
- 4Category 3: Credit sales with recovery pending beyond a reasonable period set by the AG
- 5Category 4: Advances pending recovery/adjustment beyond a reasonable period set by the AG
Practical Example
The OAD Headquarters Section receives an objection about Rs 8 lakh worth of stores found short during a physical verification at a government warehouse. The Auditor records this under Category 2 (excess payments, loss/shortage of stores) in the Objection Book in Form MSO (Audit)-11, enabling headquarters to see at a glance how many store shortage cases are pending across all audited entities.
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 Headquarters use a different Objection Book form than the field sections?▼
Who determines the 'reasonable period' for pending credit sales and advances?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.