Audit Objections Disposal

Disposal of Audit Objections-

All audit objections and notes should be promptly attended to by the Accounts Officer. Audit objections may either relate to matters which can be disposed of by the Accounts Officer himself without reference to the executive or to matters which can be elucidated only by the executive. In the former case, no reference should ordinarily be made by the Accounts Officer to the executive except to advise disallowances, if any, arising out of the audit objections. For the latter, the Accounts Officer should arrange to elicit necessary information for disposal of the audit objection; and if in his opinion, the audit objection should be upheld, he should arrange to see that suitable action is taken. The Accounts Officer should generally take the same action on defects and irregularities brought to notice by the Chief Auditor as he would take if they had been discovered in the course of internal check exercised in his own organisation.