Regulation 47 — Audit Regulations 2020
Original Rule Text
47. Review of the measurable objectives and performance indicators in Audit
In reviewing performance against the outputs and outcomes, Audit may critically review the measurable objectives and performance indicators for their reasonableness and soundness. Audit may also set criteria for reviewing programme performance based on best practices.
What This Means
While reviewing government performance against stated objectives, the CAG can critically examine whether the performance indicators and measurable objectives set by the department are reasonable and sound. If the department's own benchmarks are inadequate, the CAG may set its own criteria for reviewing program performance based on best practices from other jurisdictions or international standards.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Audit can critically review whether department's performance indicators are reasonable and sound
- 2Audit may set its own criteria based on best practices if department benchmarks are inadequate
- 3This ensures departments cannot set unrealistically low targets to show artificial success
- 4Best practices can come from other states, countries, or international standards
Practical Example
A State Health Department claims 100% success in its immunization program because it set its target at just 50% coverage. The CAG audit team, under Regulation 47, reviews this target and finds it unreasonable — the national target is 90% and neighboring states have achieved 85%. The audit report sets 90% coverage as the benchmark based on best practices and evaluates the program against this more meaningful standard.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Can the CAG reject the department's own performance targets?▼
Where do 'best practices' for benchmarking come from?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.