210. The results of the audit of bills and accounts will be communicated by the Principal Auditor to the divisional officer, in objection statements in form no. 29 (E-22).

F.A.C. 80.

211. The objection statement should be returned in original within two weeks of its receipt, through the conservator who should note all corrections and alterations in his copies of the divisional classified abstracts of revenue and expenditure (paragraphs 182 and 186).

F.A.C. 81. F.M.V. 242 (1).

212. Divisional offices will keep a copy of all objections which contain important audit rulings in a bound register of form no. 29.

F.M.V. 242.

213. Objections to subordinate accounts will be entered on the original accounts and a fair copy of the objections will be sent to the subordinate office in form no. 29, which will be returned to the divisional office in original, a copy of all objections containing important audit rulings being retained in the subordinate office.

F.M.V. 242.

214. Copies will not be kept in divisional offices of the half margin memoranda of objection unless they contain instructions for future guidance.

F.M.V. 242.

215. All items in form no. 29 will be serially numbered and the authority on which the objection is based will invariably be given in column 6 by a reference to the relevant financial or other rules.

F.M.V. 243.

F.A.C. 82.

216. A list will be forwarded by the Principal Auditor to the conservator each month showing the dates on which the objection statements were sent to each divisional office.

F.A.C. 82.

217. The list referred to in paragraph 216 should be completed and sent back to the Principal Auditor by the conservator after all the objection statements for the month have been returned.