Para 3.19.9 — MSO (Audit)

MSO (Audit)mso-audit

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?▼

ECPA (Economy, Efficiency, and Effectiveness — sometimes with Equity), VFM (Value for Money), and 3Es all refer to the same audit approach: examining whether resources were acquired cheaply (Economy), used productively (Efficiency), and achieved desired results (Effectiveness).

Why is the Ganga Action Plan highlighted as a key programme for audit?▼

The Ganga Action Plan involves massive public expenditure across multiple states, has had multiple phases over decades, and directly impacts millions of people. Its scale and visibility make it an important subject for audit to assess whether the spending achieved meaningful pollution reduction.

What is the Taj Protection Mission?▼

The Taj Protection Mission is a programme to protect the Taj Mahal from pollution-related damage, including acid rain and industrial emissions from the Agra region. It involves relocating polluting industries, setting up emission standards, and managing vehicular pollution around the monument.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Para 3.19.9 — MSO (Audit)

Original Rule Text

What This Means

Key Points

Practical Example

Frequently Asked Questions

Related Rules