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Process Safety Management (PSM) Program describes the management system for protecting people, property, and the environment from catastrophic releases of highly hazardous chemicals in the workplace. PSM is accomplished by systematically evaluating the process (or processes) using approaches to assess the effectiveness of the process design, technology, operations, maintenance, non-routine activities, procedures, emergency preparedness, training, and other process elements. For this, the OSHA Process Safety Management (PSM) standard (29 CFR 1910.119) was published in the Federal Register on Monday, February 24, 1992. The PSM program describes how employees are involved in the programs, how process hazard analyses are conducted, and preparation of operating procedures and practices, training, contractors, pre-start-up safety, mechanical integrity, managing change, incident investigation, emergency preparedness, and compliance audits. Each element has its own importance to be accomplished. An on-going mechanical integrity program is used to ensure safe process operation. This includes the check for the instrumentation components in the entire plant. To ensure that failure of the instrumentation does not take place due to its mechanical integrity, its Functional Safety has to be established. Allocation of safety functions to specific protection layers for the purpose of prevention, control, or mitigation of hazards from the accelerator and it’s; associated equipment is necessary to maintain safety integrity. Safety integrity level (SIL) is a discrete level (one out of a possible four) for specifying the safety integrity requirements of the safety functions to be allocated to the Electrical/electronic/programmable electronic system (E/E/PE) as for safety-related systems, where SIL 4 has the highest level of safety integrity and SIL 1 the lowest. Safety Integrity Level (SIL) is a criterion that judges the reliability of the safe-guards. It specifies or assigns the required safety integrity level to the scenario to identify the level of risk involved in the scenario. International Electro technical Commission (IEC) 61511 has published different methods for the determination of SIL in chemical process industries. This report explains all the elements of Process Safety Management (PSM) through a PSM Gap Audit and gives a brief introduction about functional safety and methods to conduct Safety Integrity Level (SIL).