KATHMANDU, JUNE 9
The Ministry of Federal Affairs and General Administration has developed the Management Audit Guideline-2022 to make the overall managerial aspects of public entities effective.
According to the MoFAGA, the guideline was formulated and put into effect in accordance with the Civil Service Act, 1993.
The guideline has defined management audit as a task that is performed to ascertain whether public entities, except the Public Service Commission, have complied with the existing polices, laws, administrative rules and procedures.
The management audit also strives to see whether public entities are working as per the annual plan, programme and budget. Management audit is conducted through inspection, supervision, monitoring, evaluation, inquiry and examination of services to be delivered by public entities.
The MoFAGA informed that matters pertaining to employee management, office management, grievance management, and administration, inventory and record management, would also fall under the scope of management audit. The guideline has specified certain indicators for management audit of public entities.
"The MoFAGA or its subordinate agencies will carry out management audit of public entities on the basis of indicators. A team led by a gazetted second class officer will be deputed for management audit of public entities," the guideline says.
Prior to management audit by the MoFAGA or its subordinate agencies, each ministry and the federal body should conduct self-evaluation and provide details thereof to the MoFAGA. "The MoFAGA may conduct management audit based on self-evaluation report submitted by the federal bodies," it reads.
The guideline requires the MoFAGA to carry out both the routine and surprise management audit.
"If a complaint is received against any public entity, the MoFAGA or its subordinate agencies will be required to depute a team for surprise management audit of the public entity in question," the guideline reads.
Before carrying out any management audit, the auditor concerned should develop a plan thereof based on necessary details of the public entity, duration of audit, details of employee involved in the audit team, audit method, period of submission of report and estimated budget required for that task.
Similarly, the MoFAGA is required to provide necessary training and orientation to the auditors and employees involved in management audit. "The MoFAGA should prepare a roster of trained human resources and depute them for management audit. The MoFAGA may also request other ministries or bodies for expert employees required for management audit," it says.
The methods of management audit include an onsite observation, discussion, interview, questionnaire and study of reference materials, among others.
The guideline has also laid down the responsibilities and duties of auditors to be deputed for management audit. The MoFAGA will submit a consolidated report of management audit to the Office of the Prime Minister and the Council of Ministers by mid-November of each fiscal, in addition to its disclosure through its website.
There will be a four-member management audit steering and implementation committee led by secretary at the MoFAGA to make the management audit of public entities systematic.
"Meritorious public entities and their chiefs will be awarded by the MoFAGA," the guideline reads.
A version of this article appears in the print on June 10, 2022, of The Himalayan Times.
