Para 3.9.15 — MSO (Audit)
Original Rule Text
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.
- Personnel Management
What This Means
In an integrated audit, auditors should examine the department's entire programme management cycle -- from how schemes are planned and designed, through implementation and monitoring, to final evaluation. A few major schemes should be examined in detail at the micro level from the perspective of economy, efficiency, and effectiveness. The availability of proper documentation for various schemes should also be checked and reported on.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Examine the full programme management cycle: formulation, planning, implementation, monitoring, evaluation
- 2Assess arrangements and machinery from a 3E/VFM perspective
- 3Select a few major schemes for detailed micro-level examination
- 4Check availability of proper and adequate documentation for schemes
- 5Comment on documentation gaps that affect programme management
Practical Example
During an integrated audit of the Urban Development Department, auditors select the Smart Cities Mission and AMRUT for detailed examination. For Smart Cities, they trace the entire cycle from the original proposal through SPV formation, project tendering, implementation progress, and citizen feedback mechanisms. They find that 40% of projects lacked detailed project reports, monitoring was quarterly instead of monthly as required, and no impact evaluation had been conducted despite 5 years of implementation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'micro-level examination' mean in this context?▼
Why is documentation important in programme management?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.