KATHMANDU, MARCH 26
The Ministry of Federal Affairs and General Administration has issued a circular to the local levels, directing them to get their management audited on a regular basis in line with the Management Audit Guideline, 2022.
The guideline aims to make the overall managerial aspects of public entities effective.
The circular, which is also published on the website of the MoFAGA, says that management audit is conducted through inspection, supervision, monitoring, evaluation, inquiry and examination of services delivered by public entities. It strives to see whether public entities are working as per the annual plan, programme and budget.
The guideline has defined management audit as a task performed to ascertain whether public entities, except the Public Service Commission, have complied with the existing policies, laws, administrative rules and procedures. The MoFAGA informed that matters pertaining to employee management, office management, grievance management, and administration, inventory and record management, 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 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.
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.
The guideline requires the MoFAGA to carry out both routine and surprise management audit. 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. The MoFAGA may also request other ministries or bodies to hire expert employees required for management audit.
The methods of management audit include an onsite observation, discussion, interview, questionnaire, study of reference materials, among others. There is a four-member management audit steering and implementation committee led by secretary at the MoFAGA to make the management audit of public entities systematic.
A version of this article appears in the print on March 27, 2023, of The Himalayan Times.
