Para 3.9.15 — MSO

Personnel Management

3.9.15 Audit may examine the arrangements and machinery in place for the formulation, planning, implementation, monitoring and evaluation of various schemes and projects and frame appropriate comments from the perspective of 3Es or VFM Audit. For this purpose a few major schemes may have to be examined in detail at the micro level. Availability of proper and adequate documentation in respect of various schemes may also be looked into and appropriately commented upon.