Para 7.2.9 — MSO (Audit)
Original Rule Text
7.2.9 All records of audit objections maintained in the Audit Office should be written up with care and watched closely by the Assistant Audit Officer/Section Officer and the Audit Officer. Even where the Objection Statements have not actually been despatched, an objection once raised can be removed from the records of objections only after an Audit Officer or Assistant Audit Officer/Section Officer has examined that due authority exists for its removal and initialled the item concerned in token of his having done so.
What This Means
All audit objection records must be maintained carefully and closely monitored by the Assistant Audit Officer/Section Officer and the Audit Officer. Once an objection has been raised, it can only be removed from the records after an Audit Officer or AAO/Section Officer has verified that proper authority exists for its removal and initialled the item to confirm the verification — even if the Objection Statement was never actually sent out.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Objection records must be maintained with care and closely supervised
- 2Both AAO/Section Officer and Audit Officer must monitor the records
- 3An objection can only be removed with verified authority and an officer's initials
- 4This applies even to objections where the Objection Statement was not dispatched
Practical Example
An auditor discovers that a previously raised objection regarding missing vouchers has been resolved because the Drawing Officer submitted the original vouchers with proper sanctions. Before removing the objection from the records, the Section Officer examines the vouchers, confirms they satisfy the objection, and places her initials against the entry. Without this initialled verification, the entry remains in the records regardless.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can a junior auditor remove an objection on their own?▼
What does 'due authority' for removal mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.