Para 7.2.37 — MSO (Audit)
Original Rule Text
7.2.37 As an alternative, some of the Audit Offices have successfully replaced the Objection Book with a file containing the original Objection Statements on their return from the treasury. Any other Audit Office could also adopt this at its option. The Objection Statement under this option is prepared in Form MSO (Audit)-14, which contains, in addition to the columns in the normal Objection Statement (Form MSO (Audit)-8), the adjustment columns of the Objection Book. It also contains on its final page the closing entries of the Objection Book. Under this option, the Objection Statement must contain all the objections hitherto entered in the Objection Book; therefore, even objections communicated to the offices concerned by means of separate audit memoranda should be included therein.
What This Means
Instead of maintaining a separate Objection Book, audit offices may choose to replace it with a file of original Objection Statements returned from the treasury. Under this alternative, the Objection Statement uses Form MSO (Audit)-14, which combines the normal Objection Statement columns with the adjustment columns of the Objection Book. All objections, including those communicated via separate audit memoranda, must be included in this combined statement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit offices may replace the Objection Book with a file of original Objection Statements
- 2Form MSO (Audit)-14 is used, combining normal columns with Objection Book adjustment columns
- 3The final page includes the closing entries of the Objection Book
- 4All objections, including those from separate audit memoranda, must be captured in this form
Practical Example
An Accountant General's office decides to adopt the combined Objection Statement system. Instead of maintaining a separate Objection Book, they use Form MSO (Audit)-14 for each Drawing Officer. When the treasury returns the Objection Statement, it is filed directly. A recent objection communicated to a department via a separate audit memo about excess TA claims is also entered into this combined statement to keep all records in one place.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this alternative mandatory?▼
What is the key advantage of using Form MSO (Audit)-14?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.