Organizational Development: A Manual for Managers and ... - FPDL

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