Para 3.8.20 — MSO

3.8.20 Sample in terms of numerical and financial parameters should be defined in as much detail as possible with the appropriate sample annexed to the review. This annexure should be sufficiently explicit to present a clear picture for the State/Country as a whole. The sample annexure should indicate the names of the districts/administrative units; the targeted population such as families below the poverty line etc.; funds provided and expenditure incurred against the provision, etc. besides providing the overall picture for the State as a whole on the same parameters. Once the sample is defined in the scope of audit, it is presumed that all observations relate to the sample and it should not be necessary to use in the review expressions such as ‘test-check revealed’, ‘test check disclosed’, etc. A specimen sample is contained in Annexure-1.