Para 6.1.17 — MSO (Audit)
Original Rule Text
6.1.17 The guidelines in respect of reviews should cover, inter alia, the under mentioned aspects:
(i) Objective of the review.
(ii) Areas to be covered.
(iii) Points to be seen.
(iv) Background material already available.
(v) Additional information to be collected.
(vi) Methods of analysis of information.
(vii) Objections likely to be noticed.
(viii) Time frame for completion of review.
These guidelines may be modified or amplified, if necessary, keeping in view various aspects that may be particularly relevant to the State concerned.
# Rapport with Auditee Organisations
What This Means
Guidelines issued for performance reviews must cover eight essential aspects: the review's objective, areas to be covered, specific points to examine, available background material, additional information needed, methods of analysis, likely objections, and the timeline for completion. These guidelines can be customized based on state-specific circumstances.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Eight essential aspects must be covered in review guidelines
- 2Objective, scope, and specific checkpoints must be clearly stated
- 3Available background material and additional data needs must be identified
- 4Methods for analyzing collected information should be specified
- 5Expected types of objections should be anticipated for the audit team
- 6A clear time frame for completing the review must be set
- 7Guidelines can be modified for state-specific relevance
Practical Example
The Group Officer prepares guidelines for a performance review of the state's Rural Roads Programme. The document states: Objective — assess whether roads were built as per specifications and timelines; Areas — 5 districts with highest expenditure; Points — compare physical progress against financial outlay, check quality test reports; Background — previous CAG report paragraph on the same scheme; Additional info — PMGSY portal data on sanctioned vs completed roads; Analysis — cost per km comparison across districts; Expected issues — cost overruns and delayed completion; Timeline — 45 days.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should likely objections be anticipated in advance?▼
Can the eight-point guideline template be modified?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.