Para 3.8.19 — MSO

Overall macro assessment 3.8.19 A review is not a narration of instances of aberrations/shortcomings in the execution of the programme but is an ‘appraisal’ intended for expressing an ‘opinion’ on the quality of internal controls and information systems, achievement of objectives, quality of execution and expenditure and realisation of value for money. A specific pattern of shortcomings noticed in the course of this appraisal should lead to the audit opinion. Expression of opinion is possible only when the audit examination and evaluation are carried out with a view to establishing the pattern. Isolated and sporadic instances of aberrations do not support an opinion. Accountants General and Principal Audit Officers will give due importance to the audit of functions for which the State Government Departments and the Ministry at the Centre are responsible and formulate specific comments on the quality of planning and utilisation of resources, organisational arrangements, monitoring mechanisms, reporting, supervision and direction, etc. after a thorough examination of the documents over the period under review and after obtaining replies to specific and detailed audit observations issued for the purpose.

Defining the Sample