Para 7.2.29 — MSO (Audit)
Original Rule Text
7.2.29 As items objected to are adjusted either in whole or in part, the adjustment should be posted in the Adjustment Register (Form M.S.O. (Audit)-12) and also against the original item in the Objection Book. When, however, an item placed under objection in the OAD (Headquarters) Section is adjusted by recovery or write off or after the objection has been suitably complied with, or after such information or documents as were wanting have been made available, the fact of the adjustment should be noted in the Adjustment Register in Form M.S.O. (Audit)-13 and also against the original item in the Objection Book in Form M.S.O.(Audit)-10.
What This Means
When objected items are fully or partially adjusted (through recovery, write-off, or compliance with the objection), the adjustment must be recorded in both the Adjustment Register and the Objection Book. The Adjustment Register comes in two forms: Form MSO (Audit)-12 for regular Central Audit Support Section use, and Form MSO (Audit)-13 for OAD Headquarters Section. This dual-entry system ensures consistency between the two records.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Every adjustment must be posted in BOTH the Adjustment Register and the Objection Book
- 2Two forms of Adjustment Register: Form 12 (Central Audit Support Section) and Form 13 (OAD HQ)
- 3Applies to adjustments by recovery, write-off, or compliance with audit requirements
- 4The Adjustment Register in the OAD HQ Section records items cleared after objection compliance or receipt of missing documents
- 5Cross-referencing between the two records ensures accuracy and prevents discrepancies
Practical Example
An objection for Rs 8,000 overpayment was raised in the Objection Book three months ago. The department recovers Rs 5,000 in the first month and Rs 3,000 in the second month. The Auditor posts Rs 5,000 in the Adjustment Register and the Objection Book simultaneously, then posts the remaining Rs 3,000 adjustment in both records the next month, fully clearing the objection.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why maintain both an Adjustment Register and an Objection Book?▼
What types of actions count as 'adjustment' of an objection?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.