Para 7.2.27 — MSO (Audit)
Original Rule Text
7.2.27 The head “Items adjusted, but awaiting final clearance” will accommodate the following items, for each of which a separate column is provided in the Objection Book:
(i) Non-availability of sanction.
(ii) Tour and other advances pending adjustment.
(iii) Items that cannot be finally admitted in audit for other reasons.
These items represent charges that have been accounted for under the prescribed final heads of account; the entries in the Objection Book denote that they have been admitted only provisionally.
What This Means
Items that have been accounted for under the correct budget head but are not yet fully admitted by Audit are recorded under 'Items adjusted, but awaiting final clearance.' This covers three situations: charges paid without proper sanction, tour and other advances pending adjustment (i.e., the bills or accounts haven't been submitted yet), and items that cannot be finally approved in audit for other reasons. These are treated as provisional admissions in the accounts.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Three sub-categories under 'Items adjusted but awaiting final clearance': missing sanctions, pending advance adjustments, and other reasons
- 2Each sub-category has a separate column in the Objection Book
- 3The charges have already been booked under correct final account heads
- 4Entries indicate the amounts are only provisionally admitted in audit
- 5Final clearance requires the missing documents (sanctions, bills, etc.) to be provided
Practical Example
A government officer draws a Rs 20,000 tour advance for an official trip. The amount is debited to the proper travel head in the accounts. However, the officer has not yet submitted the tour bill with details of actual expenditure. The auditor records this under 'Tour and other advances pending adjustment' in the Objection Book, indicating it is provisionally admitted until the tour bill is received and verified.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between provisional and final admission in audit?▼
What happens if the pending sanction or bill is never received?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.