Para 3.18.6 — MSO (Audit)
Original Rule Text
3.18.6 The project proposals should be scrutinized to understand the intended objectives of the projects. Instances of duplication of efforts or overlapping of projects on account of funding by the same department of two projects having similar objectives should be particularly examined.
What This Means
When auditing government-funded research or development projects, auditors must carefully study the project proposals to understand what each project aims to achieve. They should specifically look for cases where the same department is funding two or more projects with similar goals, which would be a wasteful duplication of effort and resources.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Scrutinize project proposals to understand intended objectives
- 2Identify duplication of efforts across projects funded by the same department
- 3Look for overlapping projects with similar objectives
- 4Ensure public funds are not wasted on redundant work
- 5Flag instances where consolidation of projects could save resources
Practical Example
During an audit of the Department of Science and Technology, the auditor discovers that two separate grants totaling Rs 5 crore have been sanctioned to two different institutes for studying the same water purification technology. By flagging this duplication, the auditor helps the department either merge the projects or redirect one grant to a different research area.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What qualifies as 'duplication of efforts' in project proposals?▼
Should auditors compare projects across different departments?▼
What action should the auditor take upon finding overlapping projects?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.