6.1 Collection of appropriate information

The starting point for collecting post audit information is the project completion report. Energy audit generally compares the projected data with the accounting data collected through the regular MIS. The MIS needs to be geared up so that the projected cash flow from the original capital budget can be compared with the actual cash flows realized during the period elapsed before the energy audit of the project has started. Another point that needs to be kept in mind is that the auditor needs to collect total cost figures. Incremental cash flow figures are readily available for green-filled projects but it is not so easy for the projects in an existing plant. The data in the latter case need to be appropriately dealt with to arrive at the incremental cost figures due to [4].
