Framework for Auditing of Municipal Solid Waste Management …
93
6.2 Performance Auditing
Performance audit would indicate that how efficiently the resources are utilized. Some
of the performance objectives may be simple documentation checks that take only a
few minutes; others may require a time-intensive physical inspection of the facilities.
Performance audit would help to identify the gaps in the system and redesign the
resource allocations for its better utilization. Checklists/tables which would delineate
what should be evaluated during an audit, developed in this study, are given in Tables 3
and 4.
Performance audit (PA) of SWM system examines whether the authority has
identified waste as a risk to environment and health, accurately assessed the amount of
different kinds of waste being generated and adopted a policy on waste management
which focused on waste minimization and waste reduction, as compared to waste
disposal, as the more effective ways to manage waste. In addition, the PA sought
to examine whether all kinds of waste had been covered under legislation for safe
disposal and whether agencies had been allocated responsibility and accountability
for the management of waste. The PA also sought to check the compliance to rules
relating to the implementation, monitoring and evaluation and adequacy of funding
relating to municipal solid waste, bio-medical waste, and plastic waste (GOI, Report
No. PA 14 of 2008).
Table 3 Municipal solid waste audit form (resource utilization)
Municipal
Solid
Waste
Audit
Form
(Transportation
Vehicles)
Form No. : ................
Name of City:
District:
State:
ZZZ
Name of Zone/ Sector:
Period of Audit: From ............. To........................
Date of Audit:
Name of Auditing Organization
Name of Auditor:
.........................
Vehicles/Implements
Employees
Total
Zone
/
Secto
r/Cit
y
Level
(plea
se √
)
Total
Yearl
y
Quan
tity
of
Wast
e
Hand
led
(MT)
Total
Cost
of
Vehi
cles
and
Impl
emen
ts
( )
Depr
eciati
on
cost
of
Vehi
cles
and
Impl
emen
ts ( )
Total
Annua
l Cost
of
Vehicl
es and
Imple
ments
( )
Average
Cost
of
Vehicles
and
Implemen
ts/MT of
Waste
handled
[col(v)/col
(ii)] ( )
Tot
al
No.
of
emp
loye
e
No. of
Emplo
yee/M
T of
Waste
handle
d
[col(vi
i)/col(i
i)]
Total
Annu
al
Cost
of
Empl
oyees
( )
Averag
e Cost
per
Employ
ee
/
month
[col(ix)/
{col(vii
i)*12}]
( )
Average
employee
cost per
MT
of
Waste
Handled
[col(ix)/co
l(ii)]
( )
Average
Cost per /
MT
of
Waste
handled
[{col(vi)+
col(ix)}/c
ol(ii)
( )
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii) (viii)
(ix)
(ix)
(x)
(xi)
* Audit Notes:
Sl No. Observations
93
6.2 Performance Auditing
Performance audit would indicate that how efficiently the resources are utilized. Some
of the performance objectives may be simple documentation checks that take only a
few minutes; others may require a time-intensive physical inspection of the facilities.
Performance audit would help to identify the gaps in the system and redesign the
resource allocations for its better utilization. Checklists/tables which would delineate
what should be evaluated during an audit, developed in this study, are given in Tables 3
and 4.
Performance audit (PA) of SWM system examines whether the authority has
identified waste as a risk to environment and health, accurately assessed the amount of
different kinds of waste being generated and adopted a policy on waste management
which focused on waste minimization and waste reduction, as compared to waste
disposal, as the more effective ways to manage waste. In addition, the PA sought
to examine whether all kinds of waste had been covered under legislation for safe
disposal and whether agencies had been allocated responsibility and accountability
for the management of waste. The PA also sought to check the compliance to rules
relating to the implementation, monitoring and evaluation and adequacy of funding
relating to municipal solid waste, bio-medical waste, and plastic waste (GOI, Report
No. PA 14 of 2008).
Table 3 Municipal solid waste audit form (resource utilization)
Municipal
Solid
Waste
Audit
Form
(Transportation
Vehicles)
Form No. : ................
Name of City:
District:
State:
ZZZ
Name of Zone/ Sector:
Period of Audit: From ............. To........................
Date of Audit:
Name of Auditing Organization
Name of Auditor:
.........................
Vehicles/Implements
Employees
Total
Zone
/
Secto
r/Cit
y
Level
(plea
se √
)
Total
Yearl
y
Quan
tity
of
Wast
e
Hand
led
(MT)
Total
Cost
of
Vehi
cles
and
Impl
emen
ts
( )
Depr
eciati
on
cost
of
Vehi
cles
and
Impl
emen
ts ( )
Total
Annua
l Cost
of
Vehicl
es and
Imple
ments
( )
Average
Cost
of
Vehicles
and
Implemen
ts/MT of
Waste
handled
[col(v)/col
(ii)] ( )
Tot
al
No.
of
emp
loye
e
No. of
Emplo
yee/M
T of
Waste
handle
d
[col(vi
i)/col(i
i)]
Total
Annu
al
Cost
of
Empl
oyees
( )
Averag
e Cost
per
Employ
ee
/
month
[col(ix)/
{col(vii
i)*12}]
( )
Average
employee
cost per
MT
of
Waste
Handled
[col(ix)/co
l(ii)]
( )
Average
Cost per /
MT
of
Waste
handled
[{col(vi)+
col(ix)}/c
ol(ii)
( )
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii) (viii)
(ix)
(ix)
(x)
(xi)
* Audit Notes:
Sl No. Observations