Para 3.9.16 — MSO

3.9.16 Audit may examine the arrangements for manpower planning, assessment of requirements and utilisation of manpower; procedures for creation of posts; transfer and rotation policies; overstaffing; delays in provisioning; assessment of training needs, expenditure on training and utilisation of trained manpower; etc. The detailed principles and guidelines dealt with in the chapter on Manpower Audit may also be duly kept in view in this context.