Para 3.8.37 — MSO

3.8.37 Except for the Government, which is an entity with shared responsibilities, all reporting shall be accountability-centred only. There can be no audit point unless the system or the person is faulted and the reporting is specific and positive. It should be borne in mind that individuals are always responsible for the implementation/execution of schemes, programmes, etc., and it is, therefore, incumbent on the auditor to pinpoint the extent of their accountability after issuing the accountability-centred half margin memos containing the audit observations. Accountability is an essential element in good governance and programme evaluation is fundamental to accountability. Evaluation by Audit of the impact of government spending plugs the accountability loopholes and strengthens accountability. Suggestions and recommendations of Audit may also flow in some cases from the results of impact studies. Therefore, results of impact studies undertaken in ECPA may be included clearly and unambiguously under separate and distinct sections in the Review. The criteria adopted for assessing the impact as well as the fact that these criteria had been agreed to by the implementing agency and the Government should be briefly mentioned. However, if no clear conclusions emerge, it would be preferable to exclude the section on impact studies.