11. Objection statement and replies thereof

  1. All enquires which are necessary for the auditor to make in the course of audit and all remarks shall be made through an objection statement in Form V appended to these rules.
  2. The auditor shall issue such objection statements with his dated signature day by day, as the audit proceeds and shall obtain an acknowledgement from the Head of Office of the local authority/local fund with date of receipt.
  3. The auditor shall as far as practicable, issue separate objection statements for each department of the local authority/local fund so that the department concerned can proceed to take action as soon as objection statement is received:
    Provided that the procedure in sub-rules (1) and (2) above shall be relaxed in the case of Municipalities, Panchayats and other local bodies, where only local audit is conducted.
  4. The objection statements, shall be returned within the time specified by the auditor with dated signature of the Head of Office of the local authority together with an explanation to the objection, or a statement of the action taken or proposed to be taken to settle the objections raised and, where necessary, shall also contain replies to the enquires made by the auditor.
  5. On receipt of the replies to the points raised by the auditor, he shall, wherever, necessary re-issue for further action, any items on which final or sufficient action has not been taken or on which enquires made have not been satisfactorily answered. Such re-issue shall be marked for further 'remarks' in the objection statement in Form V.
  6. All objection statements issued during the course of audit shall be returned to the auditor within the time specified irrespective of the question whether all the objections have been fully answered or not.