Para 7.2.38 — MSO (Audit)
Original Rule Text
7.2.38 Every adjustment should be recorded at once in the Adjustment Register and also in the Objection Statement. If, however, any adjustment cannot be entered simultaneously in the latter owing to its not having been returned by the treasury, a distinguishing mark should be placed against the items in the Adjustment Register in order that the adjustment may be noted in the Objection Statement on its return.
What This Means
Whenever an adjustment is made to resolve or modify an objection, it must be immediately recorded in both the Adjustment Register and the Objection Statement. If the Objection Statement is currently with the treasury and not available, the item should be marked in the Adjustment Register so the entry can be made in the Objection Statement as soon as it is returned.
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 recorded immediately in the Adjustment Register
- 2The same adjustment must also be recorded in the Objection Statement simultaneously
- 3If the Objection Statement is with the treasury, mark the item in the Adjustment Register
- 4Complete the Objection Statement entry as soon as it returns from the treasury
Practical Example
A Drawing Officer submits a voucher that settles an outstanding pay objection worth Rs 15,000. The audit section records the adjustment in the Adjustment Register immediately. However, the Objection Statement for that officer is currently with the district treasury. The auditor places a distinguishing mark (such as a tick in red) against that entry in the Adjustment Register, and when the treasury returns the Objection Statement two weeks later, the adjustment is promptly entered.
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 the adjustment be recorded in two places?▼
What kind of distinguishing mark is used?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.