Para 7.2.32 — MSO (Audit)
Original Rule Text
7.2.32 After despatch of the Objection Statements for the month, the money columns in the Objection Book should be totalled, the balance of the past month added thereto and balances struck after taking into account the adjustments, if any, made in the Adjustment Register and entered in the Objection Book. The Assistant Audit Officer/Section Officer will sign the certificate at the foot of the page or on the last page of the Objection Book for the month, which will be closed and balanced on the 8th of the second succeeding month.
Note: The outstanding balance in each column of the Objection Book is to be carried forward from month to month and year to year.
What This Means
After all Objection Statements for the month are dispatched, the money columns in the Objection Book are totaled, the previous month's balance is added, adjustments from the Adjustment Register are subtracted, and the new outstanding balance is calculated. The AAO/Section Officer must sign a certificate at the bottom of the page (or last page for the month). The Objection Book must be closed and balanced by the 8th of the second succeeding month. Outstanding balances carry forward from month to month and year to year.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monthly closing process: total money columns, add previous balance, subtract adjustments, strike new balance
- 2Deadline: Objection Book must be closed and balanced by the 8th of the second succeeding month
- 3AAO/Section Officer must sign a closing certificate for each month
- 4Outstanding balances carry forward from month to month and year to year — they never lapse
- 5The process ensures continuous tracking of all unresolved objections
Practical Example
For January 2026, the Central Audit Support Section dispatches all Objection Statements by late February. The Auditor then totals the money columns: Rs 2.5 lakh in new objections, plus Rs 8 lakh carried forward from December 2025, minus Rs 1.2 lakh cleared per the Adjustment Register = Rs 9.3 lakh outstanding balance. The Section Officer signs the closing certificate on page 52. This must be completed by March 8, 2026 (8th of the second succeeding month).
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is the deadline the 8th of the second succeeding month?▼
Do outstanding objection balances ever expire or get written off automatically?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.