Para 3.8.6 — MSO (Audit)
Original Rule Text
3.8.6 Some of the documents or records that would need to be examined for the purpose of comprehensive review are project or feasibility reports; survey or investigation reports; Plan and Budget documents; guidelines formed for the project/scheme; administrative and technical clearances; reports of periodical inspections undertaken by personnel at various levels; reports of evaluation by departmental and external agencies; periodical or mid-term appraisal reports; records of field-level implementing agencies, revenue records, etc. The review would also extend to the records in the Secretariat and the Heads of Departments concerned and of a pre-determined percentage of the field units responsible for implementation.
- Approach for Reviews
What This Means
For a comprehensive performance review, auditors need to examine a wide range of documents including project reports, feasibility studies, budget documents, scheme guidelines, inspection reports, evaluation reports, and field-level records. The review should extend to records at multiple levels -- the Secretariat, the Head of Department, and a predetermined percentage of field units responsible for implementing the scheme.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Source documents include project reports, feasibility studies, and budget documents
- 2Scheme guidelines, administrative clearances, and technical sanctions must be examined
- 3Inspection reports, evaluation reports, and mid-term appraisals are key sources
- 4Field-level implementing agency records and revenue records should be reviewed
- 5Audit coverage must span Secretariat, Directorate, and a percentage of field units
Practical Example
For a review of the Swachh Bharat Mission, auditors collect the original project document setting targets, budget allocations for 5 years, monthly progress reports from Block Development Officers, mid-term evaluation reports commissioned by the Ministry, and physical verification records from 30 selected Gram Panchayats. They also examine Secretariat files showing policy decisions and the Directorate's monitoring reports.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why do auditors need to check records at multiple levels?▼
What is the predetermined percentage for field unit coverage?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.