Para 3.8.39 — MSO (Audit)
Original Rule Text
3.8.39 The following layout with such modifications as may be necessary in respect of individual reviews based on their scope and content or special features could be adopted in respect of audit reviews of State schemes and programmes:
(i) Introduction -- Brief description of the project/scheme/programme and its objectives with sub-objectives; details of the inputs or action plan identified in the project/scheme document to achieve the stated objectives.
(ii) Scope of Audit – Extent of coverage, size of sample, etc.
(iii) Organisational arrangements.
(iv) Highlights.
(v) Allocation of financial resources and flow of funds.
(vi) Physical and financial targets.
(vii) Utilisation of financial assistance/ resources – Critical analysis of the expenditure actually incurred on the project/scheme with reference to allocations/targets, including irregularities in expenditure, instances of diversion or misuse of funds (see Annexure-2).
(viii) Output analysis – Critical analysis of the goals, achievements and shortfalls in respect of each component/sub-component of the project/scheme, including deficiencies in implementation.
(ix) Utilisation of materials/equipment.
(x) Creation of assets and their utilisation.
(xi) Manpower resources and their utilisation.
(xii) Impact assessment – Realisation of socio-economic objectives – Achievements and shortfalls -- Observations on efficacy and cost effectiveness of the project/scheme.
(xiii) Arrangements for monitoring and evaluation.
What This Means
This paragraph provides a standard layout template for audit review reports of state government schemes and programmes. The layout covers 13 sections from introduction through monitoring arrangements, including scope of audit, financial analysis, output analysis, impact assessment, and manpower utilisation. The template can be modified based on the specific scheme being reviewed, but provides a comprehensive structure to ensure all important aspects are covered.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1A standard 13-section layout is prescribed for review reports of state schemes
- 2Sections cover introduction, scope, organisation, highlights, finances, targets, expenditure analysis, output analysis, materials, assets, manpower, impact, and monitoring
- 3The layout can be modified based on the specific scope and features of individual reviews
- 4Each section should contain analysis, not just data presentation
- 5Output analysis should cover achievements and shortfalls for each component
Practical Example
An auditor preparing a review of the Pradhan Mantri Gram Sadak Yojana (PMGSY) in a state uses this template to organise the report. Section (v) covers the flow of central funds through NABARD to the state, section (vi) compares the target of 500 km of roads against the 320 km actually completed, section (viii) analyses quality issues and incomplete stretches, and section (xii) assesses whether the roads actually improved connectivity for the targeted habitations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Is this layout mandatory for all audit reviews?▼
What does the output analysis section (viii) typically cover?▼
What is included in the Highlights section?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.