Framework for Auditing of Municipal
Solid Waste Management System in India
Asit Aich and Sadhan Kumar Ghosh
Abstract Municipal solid waste is a source of natural resources if it is utilised properly; otherwise, it is a source of environmental pollution. Objectives of ‘Municipal
Solid Waste (MSW) Management and Handling Rules–2016,’ in India, are scientific
storage, collection, transportation, processing, and disposal of MSW with an aim to
value extraction from it. Proper implementation of that rule requires the evaluation of
the activities of the actors of the SWM system. Municipal solid waste management
auditing system will examine the operational efficiency, resource utilization, compliance with the environmental standards, citizen’s satisfaction, and reliability and
on-time availability of its services offered through various departments. Auditing of
SWM system may be divided into four sections: general, performance, financial, and
compliance auditing. In this study, a framework for auditing of SWM system has
been developed by critically examining the various steps of SWM practices in India.
Keywords Environmental auditing · Financial auditing · Performance auditing ·
Solid waste · Greenhouse gas
1 Introduction
Municipal solid waste (MSW) management system has become an acute problem
due to increased economic activities, rapid urbanization and change of human consumption patterns, etc. This issue has given increased attention in recent years by
the international and national policy-making bodies and citizens. In the international
level, the awareness regarding the waste handling and the safe and hygienic disposal
of waste began in the ‘Basundhora Conference’ under United Nations Conference on
Environment and Development (UNCED), in 1992 in Brazil at Rio Di Generio city,
also known as the Rio de Janeiro Earth Summit or Rio Conference where waste was
A. Aich (B)
Urban Development & Municipal Affairs Department, Government of West Bengal,
Kolkata, India
e-mail: asit.aich741@gmail.com
S. K. Ghosh
Department of Mechanical Engineering, Jadavpur University, Kolkata, India
© Springer Nature Singapore Pte Ltd. 2020
S. K. Ghosh (ed.), Solid Waste Policies and Strategies: Issues, Challenges
and Case Studies, https://doi.org/10.1007/978-981-15-1543-9_8
85
Solid Waste Management System in India
Asit Aich and Sadhan Kumar Ghosh
Abstract Municipal solid waste is a source of natural resources if it is utilised properly; otherwise, it is a source of environmental pollution. Objectives of ‘Municipal
Solid Waste (MSW) Management and Handling Rules–2016,’ in India, are scientific
storage, collection, transportation, processing, and disposal of MSW with an aim to
value extraction from it. Proper implementation of that rule requires the evaluation of
the activities of the actors of the SWM system. Municipal solid waste management
auditing system will examine the operational efficiency, resource utilization, compliance with the environmental standards, citizen’s satisfaction, and reliability and
on-time availability of its services offered through various departments. Auditing of
SWM system may be divided into four sections: general, performance, financial, and
compliance auditing. In this study, a framework for auditing of SWM system has
been developed by critically examining the various steps of SWM practices in India.
Keywords Environmental auditing · Financial auditing · Performance auditing ·
Solid waste · Greenhouse gas
1 Introduction
Municipal solid waste (MSW) management system has become an acute problem
due to increased economic activities, rapid urbanization and change of human consumption patterns, etc. This issue has given increased attention in recent years by
the international and national policy-making bodies and citizens. In the international
level, the awareness regarding the waste handling and the safe and hygienic disposal
of waste began in the ‘Basundhora Conference’ under United Nations Conference on
Environment and Development (UNCED), in 1992 in Brazil at Rio Di Generio city,
also known as the Rio de Janeiro Earth Summit or Rio Conference where waste was
A. Aich (B)
Urban Development & Municipal Affairs Department, Government of West Bengal,
Kolkata, India
e-mail: asit.aich741@gmail.com
S. K. Ghosh
Department of Mechanical Engineering, Jadavpur University, Kolkata, India
© Springer Nature Singapore Pte Ltd. 2020
S. K. Ghosh (ed.), Solid Waste Policies and Strategies: Issues, Challenges
and Case Studies, https://doi.org/10.1007/978-981-15-1543-9_8
85