Para 2.2.4 — MSO

2.2.4 In its wider connotation, irregularity in expenditure should be deemed to include expenditure incurred on an object without achieving the result expected from it, or in other words, expenditure not incurred effectively. "Economy, Efficiency and Effectiveness Audit" of expenditure, with a view to ascertaining whether various programmes and schemes are being implemented economically and efficiently and are actually yielding the results expected of them, has assumed great importance. Besides, every Ministry/Department of Government is mandated to render certain services to the people. Hence, Integrated Audit or Comprehensive Audit of functioning of Ministries/Departments has also assumed utmost importance for the purpose of evaluating the extent to which a particular Government Department is rendering services to the people in terms of its mandate.