Para 7.2.35 — MSO (Audit)
Original Rule Text
7.2.35 A computerised data base on inspection reports should be maintained for effective follow up. A list must be prepared annually, for each district, department or sectional
Objection Book, of all the items outstanding at the end of March arranged in chronological order (i.e. in the order in which they appear in the Objection Book) and in the same form as the Objection Book. The total of each district or department list should be equal to the balance struck at the bottom of the column for preliminary balance in the abstract prescribed in paragraph 7.2.33 in the Objection Book. The entries should be compared and initialled by the Assistant Audit Officer/Section Officer. The list should be inserted as part of the new Objection Book.
Note: At the discretion of the Accountant General, The list may be prepared after the close of the March Final accounts and the procedure described in this paragraph modified suitably.
What This Means
A computerised database of inspection reports should be maintained for effective follow-up. An annual list of all outstanding objections as of end-March must be prepared for each district or department, arranged chronologically. The totals in this list must match the preliminary balance in the Abstract of Objections, and an Assistant Audit Officer or Section Officer must verify and initial the entries before inserting the list into the new Objection Book.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Maintain a computerised database of inspection reports for follow-up
- 2Prepare an annual district/department-wise list of outstanding objections as of 31 March
- 3Arrange items chronologically in the same format as the Objection Book
- 4Totals must reconcile with the preliminary balance in the Abstract of Objections
- 5The AAO/Section Officer must compare, verify, and initial the entries
Practical Example
After March 2026 closes, the audit section for District X compiles a list of 47 outstanding objections arranged by date of original entry. The Section Officer cross-checks the total value against the Abstract's preliminary balance column and finds they match. She initials each entry, and the verified list is inserted at the beginning of the new Objection Book for FY 2026-27.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the list be prepared after March Final accounts instead of end-March?▼
Why must the totals reconcile with the Abstract?▼
What is the purpose of inserting the list into the new Objection Book?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.