Para 3.21.5 — MSO (Audit)
Original Rule Text
3.21.5 The responsibility for devising and following sound systems for determination of manpower requirements, their regulation and their efficient and effective utilisation rests primarily with the cadre controlling authorities. Audit should ascertain whether the existing systems are adequate and whether they function effectively, and not only
indicate the deficiencies in the system but also, as far as possible, the directions of improvement based on well-considered suggestions.
What This Means
The cadre controlling authority — not the auditor — is primarily responsible for designing and maintaining sound manpower management systems. The auditor's role is to check whether these systems are adequate and effective, point out deficiencies, and wherever possible, suggest well-considered directions for improvement.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Primary responsibility for manpower systems lies with the cadre controlling authority
- 2Audit checks whether existing systems are adequate and functioning effectively
- 3Auditors should identify and report deficiencies
- 4Auditors should also suggest directions for improvement, not just flag problems
- 5Suggestions must be well-considered, not arbitrary
Practical Example
While auditing a Revenue Department's staffing system, the audit team finds that the department has no formal process for periodic review of manpower needs. Instead of merely flagging this gap, the auditor recommends that the department institute an annual manpower review linked to its revenue collection targets and seasonal workload variations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the auditor impose a manpower management system on a department?▼
What does 'adequate system' mean in this context?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.