Para 7.2.31 — MSO (Audit)
Original Rule Text
7.2.31 Each successive fragment of an objection disposed of based on the action taken by the authority concerned will be entered in the Objection Book under the column “Details of adjustment”. Each entry in the Adjustment Register must have its corresponding entry in the relevant columns of the Objection Book and the Assistant Audit Officer/Section Officer will initial both entries at the same time.
- Notes:
i) No entries should be made in the Adjustment Register in respect of objections against which no amounts have been entered in the money columns of the Objection Book.
(ii) The Assistant Audit Officer/Section Officer may authenticate, with his initials, the entry of each adjustment in the Objection Book, provided that the corresponding entry has also been made clearly in the Adjustment Register. Such authentication may, however, be done only on the authority of an order signed by the Audit Officer in-charge in all cases where the objection has not been complied with fully. The Audit Officer will, of course, review at frequent intervals not only the Objection Book but also the Adjustment Register.
(iii) If, in the case of objections awaiting clearance, recovery of part of the charge is ordered, that part of the objection alone will be entered as adjusted, and the rest will continue to remain outstanding till finally disposed of. It may also so happen that a real objection is found to exist afterwards. Care must be taken to duly communicate the real objection, when found, to the Treasury Officer or other authority or government servant. This should also be noted in the Objection Book below the original objection or as a footnote thereto.
# Closing of Objection Book
What This Means
When an objection is partially resolved, each fragment of the adjustment is recorded progressively in the Objection Book under 'Details of adjustment.' Every Adjustment Register entry must have a matching entry in the Objection Book, and the AAO/Section Officer must initial both entries simultaneously. Partial clearance through recovery is recorded for the recovered portion while the remainder stays outstanding. If a new objection emerges during the resolution process, it must be formally communicated and noted 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
- 1Partial adjustments are entered incrementally in the Objection Book as they occur
- 2Every Adjustment Register entry must have a corresponding Objection Book entry — and vice versa
- 3AAO/Section Officer must initial both entries at the same time
- 4If an objection is not fully complied with, clearance in the Objection Book requires the Audit Officer's signed order
- 5The Audit Officer must frequently review both the Objection Book and Adjustment Register
Practical Example
An objection of Rs 15,000 is being resolved in installments. In March, Rs 6,000 is recovered — both the Adjustment Register and Objection Book are updated and initialed. In April, Rs 5,000 more is recovered — again both records are updated. The remaining Rs 4,000 stays outstanding. During the process, the auditor discovers that the original overpayment was actually Rs 17,000 (not Rs 15,000), so the additional Rs 2,000 objection is communicated to the Treasury Officer and noted as a footnote to the original Objection Book entry.
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 entries be initialed in both records at the same time?▼
Who authorizes clearing an objection that has not been fully complied with?▼
What if a real objection is discovered after the original objection was raised?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.