Para 3.19.9 — MSO (Audit)
Original Rule Text
3.19.9 Audit should also review in depth, from the ECPA, VFM or 3Es perspective, specific programmes and projects, such as the Ganga Action Plan, Taj Protection Mission, Development and Promotion of Clean Technologies, Hazardous Substances Management, etc. implemented or under implementation by the Ministry for prevention and control of pollution.
# Conservation of Natural Resources, including Forestry and Wild Life
What This Means
Auditors should conduct in-depth reviews of specific environmental programmes and projects from the perspective of economy, efficiency, and effectiveness (VFM or 3Es). This includes major initiatives like the Ganga Action Plan, Taj Protection Mission, Development and Promotion of Clean Technologies, and Hazardous Substances Management — whether completed or still under implementation by the Ministry of Environment and Forests.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1In-depth review of specific environmental programmes from ECPA/VFM/3Es perspective
- 2Covers Ganga Action Plan, Taj Protection Mission, and Clean Technologies
- 3Hazardous Substances Management programmes are also in scope
- 4Both completed and ongoing programmes are subject to review
- 5Focus on economy, efficiency, and effectiveness of programme implementation
Practical Example
An auditor conducts a Value for Money audit of the Ganga Action Plan Phase II, which spent Rs 2,500 crore on setting up sewage treatment plants across 25 cities along the river. The audit reveals that 40% of the treatment plants are operating below capacity due to power supply issues, and water quality at downstream monitoring stations has not improved, indicating poor effectiveness despite substantial expenditure.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does ECPA/VFM/3Es perspective mean?▼
Why is the Ganga Action Plan highlighted as a key programme for audit?▼
What is the Taj Protection Mission?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.