8 Questions
What should be done with unaddressed objections at the end of each month?
Transferred to the objection register
What must be included in an objection statement?
Absence of bills and other vouchers
Items held under objection can be finally disposed of by which of the following actions?
Recovering the expenditure if permissible under the rules
Which form should be used for a half-yearly review of all outstanding items?
Form A 867
Items classified as disallowed should be transferred to which register?
Savings register
Within what timeframe should items outstanding for more than three months be brought to the attention of the DRM?
Every month
Who should review all objections raised by the accounts officer or statutory audit?
The accounts officer
What specific action is required if an objection is deemed fit for inclusion in the FA&CAO's monthly meeting?
Include in the brief for discussion at the OM's monthly meeting
Study Notes
Objection Process Overview
- Any item requiring further review can be provisionally paid upon request by the competent authority.
Classification of Objectionable Items
- Items can be classified as objectionable due to:
- Want of sanctioned estimate
- Excess over sanctioned estimate
- Excess over appropriation
- Excess over miscellaneous
- Want of proper voucher
- Want of allocation
Objection Statement Requirements
- Objection statements must include:
- Absence of bills and other vouchers
- Particulars of expenditure objected to
- Amount objected to
- Amount of sanctioned estimate/appropriation
- Amount of expenditure up to date
- Reasons of the objection
- Explanation of the concerned officer
- Final orders of the accounts officer
Objection Resolution Process
- Departmental officers must record their replies to objections and return them to the accounts officer.
- Unaddressed objections are transferred to the objection register (Form A 854) at the end of each month.
- Disallowed items are transferred to the savings register (Form A 855).
- Each page in the objection register is devoted to a class of objection, divided by broad heads of allocation.
- Items held under objection must be regularly watched until they are finally disposed of.
Disposal of Objections
- Objections can be disposed of by:
- Recovering the expenditure if permissible under the rules
- Taking suitable disciplinary action
- Withdrawing the objection after receiving further information or sanction from the competent authority
Review and Monitoring
- Objections must be reviewed carefully every month to ensure their finalization.
- Items outstanding for more than a month are brought to the attention of the departmental officer.
- Items outstanding for more than three months are brought to the attention of the DRM for discussion at their monthly meeting with branch officers.
- Cases deemed fit for inclusion in the FA&CAO's monthly meeting are included in their brief for discussion at the OM's monthly meeting with all HODs and DRM.
- A half-yearly review of all outstanding items is made in Forms A 863 and A 867.
This quiz covers the process of objections in government accounting, including the classification of objectionable items and the communication process. Learn about the different types of objections and how they are handled.
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