Para 3.18.3 — MSO (Audit)
Original Rule Text
3.18.3 Audit of scientific departments is undertaken broadly on the general principles enunciated in Chapters 3 and 8 of this Section. The focus of Audit in the scientific ministries and departments responsible for science policy and its implementation will be on the research and development programmes and schemes for the administration of which they are responsible; on the other hand, in auditing the laboratories and institutes of autonomous scientific bodies and societies, such as CSIR, ICAR, ICMR, etc. the emphasis will be on a review of in-house and sponsored research projects. The guidelines to be followed in undertaking the audit are discussed in the following paragraphs.
- Issues for audit scrutiny
# Project management
What This Means
Scientific department audit follows the general principles from Chapters 3 and 8 of MSO (Audit). For ministries and departments responsible for science policy, the focus is on their R&D programmes and schemes. For autonomous bodies like CSIR, ICAR, and ICMR, the emphasis shifts to reviewing individual in-house and sponsored research projects at their laboratories and institutes.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1General audit principles from Chapters 3 and 8 apply to scientific departments
- 2For science policy ministries: focus on R&D programmes and schemes
- 3For autonomous bodies (CSIR, ICAR, ICMR): focus on in-house and sponsored projects
- 4The audit approach differs based on the type of entity being audited
- 5Detailed guidelines for scientific audit are discussed in subsequent paragraphs
Practical Example
An audit team assigned to the Ministry of Science and Technology focuses on reviewing the ministry's national R&D programmes — how funds are allocated across research areas, whether programme objectives are being met, and whether monitoring mechanisms are effective. In contrast, a team auditing a CSIR laboratory examines individual research projects — their approval, execution, funding utilization, outcomes, and whether sponsored projects are delivering value.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between in-house and sponsored research projects?▼
Why does the audit focus differ between ministries and autonomous bodies?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.