Para 3.8.10 — MSO

Selection of Subjects 3.8.10 Subjects for All India reviews are usually communicated by headquarters office after taking into account the criteria of materiality, coverage and the impact on the life of the people. The selection of projects/schemes for review should, therefore, be done with utmost care after making a preliminary study taking into account various factors other than the financial outlays involved. Normally major schemes involving substantial outlays with activities spread throughout the State should be selected. However, the complexities and content of the scheme and the apparent difficulties in its implementation should also be factors for selection. Schemes implemented in a smaller geographical area should be accorded priority in preference to those implemented throughout the State with a restricted annual budget. Further, schemes that are of interest to the public as well the members of the Public Accounts Committee would merit selection. The State level reviews selected by the Accountants General should include

(a) an integrated audit of a department including manpower management;

(b) one or two topics relating to the Public

Works and Irrigation Departments;

(c) one or two reviews on subjects of topical interest and utility, etc. Planning for Reviews