Audit and Investigation of Administrative Works
What is an administrative audit?
The council can set a certain period of time during its regular meetings every year to give an accurate picture of the overall state of administrative affairs of the district government. The purpose is to obtain necessary data and information for council activities and budget reviews, and to detect administrative irregularities and demand correction.
Audit/Investigation Procedure
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Preparation stage
Determination of period for audit - Drafting of audit plan for administrative works
- Proposal for opinion of approval in plenary session for target institution of audit (each standing committee)
- Confirmation of audit plan
- Approval of institution to be audited by plenary session
- Appointment of clerical workers for the administrative audit
- Delivery of the audit plan and request for documents of interest
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Execution stage
Execution of administrative audit- Declaration of audit, introduction of institution and its officers
- Report, Q&A, discussion on audit result, declaration of end of audit
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Result handling stage
Drafting and submission of administrative audit report (The report is submitted to each head of standing committees.)Report content- Purpose of audit, auditing institution, audit subject
- Details of audit activities, audit result and recommended action
- Other opinions on the result, special remarks, major source documents
- Handling of audit result in plenary session (Reach agreement on actions to be taken)
- Delivery of demand or request for corrective measures (district government or institution concerned)
- Follow-up report on corrective actions taken (district government or institution concerned reporting to the council)
- Notification of the result to each committee