Para 3.8.21 — MSO (Audit)
Original Rule Text
3.8.21 Special efforts will be necessary to examine the usefulness of programmes that overlap and to determine whether the same individuals or target groups are stated to have derived the benefits from more than one programme implemented within the same area, either by the same agency or by different agencies.
- Financial Management
What This Means
When multiple government programmes with similar objectives operate in the same area, audit must make special efforts to check for overlap. The key concern is whether the same individuals or target groups are shown as beneficiaries of more than one programme, either run by the same agency or different agencies. This checks for double-counting of benefits and ensures that resources are not being wasted on duplicative programmes targeting the same people.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Overlapping programmes in the same area require special audit scrutiny
- 2Check if same individuals are shown as beneficiaries under multiple schemes
- 3Overlap can occur through the same agency or different agencies
- 4The goal is to identify duplication and wasteful spending
- 5Usefulness of overlapping programmes should be specifically examined
Practical Example
In a district, three schemes provide housing assistance to families below the poverty line — one from the Central Government, one from the State, and one from a special tribal welfare programme. The audit team cross-references beneficiary lists across all three schemes and finds that 200 families received assistance from two schemes and 35 families from all three. The team reports this overlap, quantifies the duplicate expenditure of Rs 3.5 crores, and recommends a unified beneficiary database to prevent double-dipping.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is programme overlap a problem?▼
How can audit detect overlap across different agencies?▼
Is some overlap always a problem?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.