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

• Please name your direct chief(s) (use of plural might be meaningful, because an option to
name several persons is not eliminated)?
• Please name your direct subordinates?
• What functions does your chief have in your respect? What can your chief do/decide from
what you cannot do/decide? What decisions can your chief take in respect of your job?
What issues should you co-ordinate with your chief?
• What functions do you have in respect of your subordinates? What issues cannot your
subordinates solve without your approval/intervention?
• Who sets objectives/priorities in your work? To whom can you set objectives/priorities?
• Whom do you address, when you have difficulties performing your duties?
If there are many differences between the officially approved scheme of subordination and the
findings of the auditors, an alternative scheme of subordination showing the actual subordination
should be drawn down and presented with the report.
Organizational procedures
Proper management of the processes helps to avoid waste of resources and improve efficiency of
local government operations; therefore the audit of organisational procedures should be
necessarily included into the management audit programme.
DEFINITIONS Procedure – specified way to carry out an activity or a process.
NOTE Procedures can be documented or not.
NOTE When a procedure is documented, the term “written procedure” or
“documented procedure” is frequently used. The document that contains a
procedure can be called a “procedure document”.
DEFINITIONS Process – set of interrelated activities, which transforms inputs into outputs.
NOTE Inputs to process are generally outputs of other processes. NOTE
Processes in organization are generally planned and carried out under
controlled conditions to add value. 7
The selection of procedures to be audited and the level of detailization of examination will depend
on the audit objectives. Auditing of organisational procedures may include:
• Examination of all administrative processes in local administration;
• Examination of some administrative processes.
In case of partial examination, it is advisable to focus on those processes, which are defined as
most problematic according to the local government management. Several criteria may be used to
identify the most problematic processes:
• Processes, which produce the largest number of complaints from the customers;
• Processes, where the largest number of errors occur;
• Processes, which results look least predictable;
• Processes, which hinder other processes;
• Processes, which create more suspicion about corruption.
When considering the partial examination options, it is also advisable to pay sufficient attention to
service provision processes, rather than focus on internal processes only.
7 ISO 9000:2000 “Quality management systems – Fundamentals and vocabulary”.
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