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Framework for Auditing of Municipal Solid Waste Management System in India

  • Asit AichEmail author
  • Sadhan Kumar Ghosh
Chapter
  • 18 Downloads

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 

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Copyright information

© Springer Nature Singapore Pte Ltd. 2020

Authors and Affiliations

  1. 1.Urban Development & Municipal Affairs DepartmentGovernment of West BengalKolkataIndia
  2. 2.Department of Mechanical EngineeringJadavpur UniversityKolkataIndia

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