The tiger is a unique animal, which plays a pivotal role in the health and diversity of an ecosystem. Being a top predator, it maintains the ecological balance and food chain. The tiger is a global conservation icon, because of its ecological, religious, cultural, aesthetic and social values. In the 1970s and even today, India has been home to the majority of the world’s wild tigers. India is a key player in tiger conservation, with significant efforts dedicated to protecting and preserving its tiger populations.

The National Tiger Conservation Authority (NTCA) is a statutory body established by the Government of India under section 38 L (1) of Wildlife (Protection) Act, 1972 for the conservation and management of tigers. It oversees the implementation of the Project Tiger initiative, formulates policies, provides technical support, and coordinates with state governments to combat poaching, habitat destruction, and other threats to tiger habitats. It plays a crucial role in ensuring the long-term survival of tigers in India.

The survival of tigers depends on conservation and management efforts, which require assessing the effectiveness of Tiger Reserve management. Following the Sariska Tiger crisis, the Prime Minister's Office (PMO) directed the Office of Comptroller and Auditor General (C&AG) and the Ministry of Environment, Forest and Climate Change (MoEFCC) to conduct an independent audit. The Wildlife Institute of India, representing the MoEFCC, held a meeting with a high-level committee from the C&AG Office, leading to the realization of the need for a separate audit for Tiger Reserves. Subsequently, an 'independent evaluation' through the Management Effectiveness Evaluation (MEE) procedure was developed to evaluate the country's Tiger Reserves.