Para 3.8.4 — MSO

3.8.4 The audit coverage should be at least 25 per cent of both the expenditure and the number of administrative units involved. The total size of the sample will vary in different reviews depending upon the objectives, the basis of the targeted coverage, etc. For instance, the sample size in respect of the Command Area Development Agency (CADA) or the Drought Prone Area Programme (DPAP), this could be determined with reference to the total command or drought prone area sought to be covered in hectares; similarly, the total population of Scheduled Tribes could form the basis in respect of the Tribal Area Sub-Plan.