Para 7.2.7 — MSO (Audit)
Original Rule Text
7.2.7 Subject to any specific instructions contained in this Manual, it is left to the discretion of each Accountant General to maintain the record of objections in such manner as considered suitable based on local requirements. As far as possible, the objections should be recorded in the Objection Book Drawing Officer-wise. It is not necessary to maintain a separate record of objections by major heads of account; the Accountant General should, however, comply as far as possible with any express requests of the Government concerned in this regard.
What This Means
Subject to the Manual's specific instructions, the Accountant General has the discretion to organise and maintain objection records in whatever manner best suits local requirements. Objections should generally be recorded Drawing Officer-wise in the Objection Book. A separate record by major heads of account is not mandatory, but the AG should try to accommodate any specific requests from the State Government in this regard.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1The Accountant General has discretion to design the objection record-keeping system
- 2Objections should be recorded Drawing Officer-wise as far as possible
- 3Separate records by major heads of account are not required
- 4The AG should accommodate express requests from the concerned Government regarding record classification
Practical Example
A State Government requests the Accountant General to maintain objection records classified by major heads such as Education, Health, and Public Works, in addition to the Drawing Officer-wise records. The AG complies by adding a secondary classification column to the Objection Book, allowing objections to be filtered by department for Government review while still maintaining the primary Drawing Officer-wise arrangement.
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 Drawing Officer-wise recording preferred?▼
Can the Accountant General refuse a State Government's request for classification by major heads?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.