Para 3.8.30 — MSO (Audit)
Original Rule Text
3.8.30 Human/manpower resources should constitute a distinct theme in all reviews. Shortages of core personnel essential for programme implementation/management should be commented upon bringing out clearly the implications. Computerised enumeration data in the A&E Office should be used for the purpose as far as possible.
- Vigilance and grievance redressal
What This Means
When conducting performance reviews, auditors must specifically examine the human and manpower resources of a programme. If there are shortages of key staff needed for programme implementation, the audit report should clearly state what those shortages are and how they affect the programme. Computerised staff data maintained by the Accounts and Entitlement Office should be used wherever possible to support these findings.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Manpower resources must be a distinct theme in every performance review
- 2Shortages of essential personnel for programme implementation must be highlighted
- 3The implications of staff shortages on programme delivery should be clearly stated
- 4Computerised enumeration data from A&E Office should be used for analysis
- 5Vigilance and grievance redressal systems should also be examined
Practical Example
During a review of the Mid-Day Meal Scheme, auditors find that 35% of the cook-cum-helper positions across 200 schools are vacant. Using the A&E Office's computerised staff data, they document that these vacancies directly caused irregular meal distribution in 70 schools, with children receiving meals only 3 days a week instead of 5.
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 manpower analysis important in performance audits?▼
What is the A&E Office data used for?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.