Framework for Auditing of Municipal Solid Waste Management …
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The solid waste management (SWM) scenario in India presents an overall gloomy
picture. Lesser initiative for value extraction from MSW may be recognized as the
major reason for dismal condition of solid waste management (SWM) system in
India. In India, the segregation of municipal solid waste at source or at centralized/decentralized center is not in on a large scale. As per NSWAI (Report-2007)
[National Solid Waste Association of India], 90% of municipal solid waste was
dumped in a mixed form in the open dumping yards without any pre-treatment
(NSWAI 2007). In India 68% of MSW is collected, of which only 28% of is treated,
i.e., only 19% of the total waste is treated (as of 2014) (GOI, Planning Commission
2014).
Municipal solid waste is a source natural resources if it is utilized properly; otherwise, it is a source of environment pollution. Various rules have been framed for
scientific handling and disposal of MSW with an aim to value extraction from it.
But for proper implementation of those rules requires the evaluation of the activities of the actors of the SWM system. Auditing of SWM system would assess the
existing situation and identify the gaps. The findings will deliver the answer to the
basic questions; how to improve the plan and structure of the SWM system, ensure
enabling mechanism, and conduct capacity building for implementing the plan? How
to continually monitor and improve the plan for prolonged sustenance?
5 Relationship of MSW Management Control System
Management control system influences the behavior of organizational resources
to implement organizational strategies. The scope of solid waste management
(SWM) plan includes all administrative, financial, legal, and engineering functions
(Tchobanaglous et al. 1997). Municipal solid waste management control system aims
to enhance the operational efficiency, resource utilisation, compliance with the environmental standards, citizen’s satisfaction, and reliability and on-time availability of
its services of its services offered through various departments of solid waste engineering services and scheduling services, etc. Proper management control system
(MCS) in SWM will be able to gather and use information to evaluate the performance of different organizational resources like human, physical, financial, and also
the organization as a whole in light of the organizational strategies pursued. Management control tools will help the managers to pinpoint the organizational strengths and
weaknesses on which useful control strategy must focus. The controlling functions
include the monitoring of the activities undertaken by the responsibility centers to
ensure that the actual results conform to planned results.
In order to control a system properly, the management needs accurate information.
They need information about the internal working of the system and also about
the external environment. Information is to be collected continuously to identify
problems and find out solutions. Management information system (MIS) and auditing
are the two important tools for the control of management system. The relationship
89
The solid waste management (SWM) scenario in India presents an overall gloomy
picture. Lesser initiative for value extraction from MSW may be recognized as the
major reason for dismal condition of solid waste management (SWM) system in
India. In India, the segregation of municipal solid waste at source or at centralized/decentralized center is not in on a large scale. As per NSWAI (Report-2007)
[National Solid Waste Association of India], 90% of municipal solid waste was
dumped in a mixed form in the open dumping yards without any pre-treatment
(NSWAI 2007). In India 68% of MSW is collected, of which only 28% of is treated,
i.e., only 19% of the total waste is treated (as of 2014) (GOI, Planning Commission
2014).
Municipal solid waste is a source natural resources if it is utilized properly; otherwise, it is a source of environment pollution. Various rules have been framed for
scientific handling and disposal of MSW with an aim to value extraction from it.
But for proper implementation of those rules requires the evaluation of the activities of the actors of the SWM system. Auditing of SWM system would assess the
existing situation and identify the gaps. The findings will deliver the answer to the
basic questions; how to improve the plan and structure of the SWM system, ensure
enabling mechanism, and conduct capacity building for implementing the plan? How
to continually monitor and improve the plan for prolonged sustenance?
5 Relationship of MSW Management Control System
Management control system influences the behavior of organizational resources
to implement organizational strategies. The scope of solid waste management
(SWM) plan includes all administrative, financial, legal, and engineering functions
(Tchobanaglous et al. 1997). Municipal solid waste management control system aims
to enhance the operational efficiency, resource utilisation, compliance with the environmental standards, citizen’s satisfaction, and reliability and on-time availability of
its services of its services offered through various departments of solid waste engineering services and scheduling services, etc. Proper management control system
(MCS) in SWM will be able to gather and use information to evaluate the performance of different organizational resources like human, physical, financial, and also
the organization as a whole in light of the organizational strategies pursued. Management control tools will help the managers to pinpoint the organizational strengths and
weaknesses on which useful control strategy must focus. The controlling functions
include the monitoring of the activities undertaken by the responsibility centers to
ensure that the actual results conform to planned results.
In order to control a system properly, the management needs accurate information.
They need information about the internal working of the system and also about
the external environment. Information is to be collected continuously to identify
problems and find out solutions. Management information system (MIS) and auditing
are the two important tools for the control of management system. The relationship