Para 3.8.29 — MSO

Manpower resources

Joint Physical inspection 3.8.29 In many schemes, particularly those in which the resources are spread thinly over many small works and similar works are taken up for execution under different schemes, assurance of actual physical existence of the assets assumes importance. Accountants General may select the assets stated to have been created at random and request the District Magistrate or Executive Officer at a fairly senior level to arrange for a joint inspection of these assets to generate independent evidence. The findings of the inspection should be recorded. If the District Magistrate or Executive Officer refuses to comply with the request, this fact should also be mentioned in the review after issuing a suitable audit observation. The Group Officers' involvement in joint inspections should be necessary in all cases. As far as possible, efforts should be made to get the evidence attested. Accountants General may devise appropriate guidelines for achieving this objective and monitoring the fulfilment of this requirement. Audit of agencies actually implementing the works and other major components should also be undertaken wherever possible to ascertain the end use of the funds and other resources and to frame suitable comments. Besides, as and when it is decided to engage an outside agency for beneficiary survey, Accountants General shall provide necessary assistance to them.