Para 3.8.10 — MSO (Audit)
Original Rule Text
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
What This Means
The selection of schemes for performance audit review must be done with great care. All India reviews are communicated by CAG headquarters based on materiality, coverage, and public impact. For state-level reviews, Accountants General should select subjects after a preliminary study considering not just financial outlay but also scheme complexity, implementation challenges, public interest, and PAC relevance. The selection should include at least one integrated departmental audit, one or two PWD/Irrigation reviews, and one or two reviews on topical subjects. Schemes in smaller areas with focused budgets may deserve priority over widespread but thinly-funded ones.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1All India review subjects are communicated by CAG headquarters based on materiality and public impact
- 2State-level reviews require careful selection after preliminary study
- 3Scheme complexity and implementation difficulties are important selection factors beyond financial size
- 4State reviews should cover departmental audit, PWD/Irrigation, and topical subjects
- 5Smaller-area, high-impact schemes may deserve priority over widespread thin-budget schemes
Practical Example
An Accountant General is selecting schemes for the year's performance audit. She considers a Rs 200 crore state-wide literacy programme and a Rs 50 crore concentrated tribal welfare scheme in five districts. Despite the literacy programme's larger outlay, she prioritizes the tribal welfare scheme because it has complex implementation challenges, significant apparent difficulties, high public interest, and the PAC has previously raised questions about similar schemes. She also includes an integrated audit of the PWD department and a topical review of the mid-day meal scheme.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the difference between All India reviews and State-level reviews?▼
Why might a smaller scheme be preferred over a larger one?▼
What does 'integrated audit of a department' mean?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.