Organizational Development: A Manual for Managers and ... - FPDL
Organizational Development: A Manual for Managers and ... - FPDL
Organizational Development: A Manual for Managers and ... - FPDL
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• Do they do anything more than what is prescribed by laws <strong>and</strong> governmental regulation<br />
<strong>and</strong> decisions of the council? Why? Who has decided to do it?<br />
• What are they not doing? Why? Whose decision was not to do it?<br />
• Who <strong>and</strong> how supervise that current legislative requirements are known <strong>and</strong> implemented?<br />
Auditing procedure<br />
The in<strong>for</strong>mation on what local government (or the part of it, which is under the audit) should do is<br />
collected at the overview stage (as described above). Many internal documents, which describe<br />
the functions of departments, may supplement findings of the overview phase <strong>and</strong> help to define<br />
the areas of responsibility <strong>for</strong> each subdivision more or less certainly. These documents include<br />
statutes, decrees, divisions of responsibility, <strong>and</strong> decisions of the council regarding executive<br />
bodies, <strong>and</strong> other rules <strong>and</strong> regulations.<br />
In<strong>for</strong>mation about the actual activities <strong>and</strong> services of the local government administration may be<br />
collected using the questionnaires <strong>and</strong> interviews with the personnel (see diagram<br />
Nr.2).<br />
OVERVIEW<br />
STAGE<br />
Draft legislation<br />
(making<br />
a draft list of<br />
legislation indicating<br />
responsibilities of<br />
local governments)<br />
Review<br />
Draft analysis of<br />
activities (using of<br />
questionnaires)<br />
Review<br />
INTERVIEW<br />
STAGE<br />
Legislation (what<br />
shall do, including<br />
responsibilities<br />
undertaken by the<br />
council)<br />
Comparison<br />
Analysis of<br />
activities (during<br />
interviews)<br />
What is not<br />
doing, but shall<br />
do<br />
RESULTS<br />
What is doing<br />
but shall not do<br />
Diagram 2 Auditing process<br />
Be<strong>for</strong>e conducting the interviews the auditor crosschecks the list of legal requirements <strong>and</strong> the<br />
questionnaires <strong>and</strong> preliminary assigns certain services to the subdivisions, which are most likely<br />
to provide these services. If any of the services are not mentioned in the answers to the<br />
questionnaires, the auditor should ask about it during the interviews: does this department provide<br />
not the service or was it simply <strong>for</strong>gotten when filling in the questionnaires? Is it provided by any<br />
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