nrayhw;wif mwpf;if performance report - the parliament of sri lanka
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කාර්ය සාධන වාර්තාව
nrayhw;Wif mwpf;if
Performance Report
2012
කළමනාකරණ විගණන දෙපාර්තදේන්තුව
Kfhikj;Jtf; fzf;fha;Tj; jpizf;fsk;
DEPARTMENT OF MANAGEMENT AUDIT
මුදල් හා ක්රFමසම්පාාද මමසා්යාාං ශය epjp> jpl;lkply; mikr;R> Ministry of Finance and Planning
මසහලල්ක්ප කාර්යාලය nrayfk; The Secretariat
ලකොළඹ 01. nfhOk;G 01. Colombo 01.
1
Financial and Physical Performance of the Department of Management Audit for the year 2011
is presented by this as per the instructions given in Public Finance Circular No.402.
Performance Report - 2012
Department of Management Audit
CONTENTS Page No.
01. Vision, Mission, Objectives, Functions and Responsibilities of the Department 02
1.1 Organizational Structure of the Department 04
02. Financial Administration 06
03. Physical Performance
3.1 Contribution to enhance effectiveness of Internal Audit functions of
the Public Sector 07
3.2 Provision of Guidelines for Internal Auditing 08
3.3 Strengthening Internal Audit functions of the Public Sector through the
Treasury Representation in Audit and Management Committees 09
3.4 Management Audit Functions of the Ministry of Finance and Planning and
Treasury Departments 09
3.5 Internal Auditing of the Development Projects implemented by the various
Departments of the Ministry of Finance and Planning 11
3.6 Special Investigations 11
04. Management of Human Resources and General Administration 15
2
01. Vision, Mission, Objectives and Functions of the Department
Vision
To be the most outstanding and value adding management audit partner for the best
performance and accountability of public service
Mission
To provide an independent and objective assurance and consulting services design to add
value and improve accountability of public services through systematic approach to audit
disciplines comprising of
Management Audit
Compliance and Operational Audit
Performance Audit
Information System Audit
Risk Management and
Governance Process
Objectives
1. Contributing to enhance the effectiveness of Internal Audit of the Public Sector.
2. Strengthening Internal Audit through Audit and Management Committees.
3. Introducing guidelines required to improve the Management Audit.
4. Assisting the top Management by performing Management Audit functions of the
Ministry of Finance and Planning and Treasury Departments.
5. Strengthening the process of Management Audit in the Development Projects.
6. Disclosure of irregularities takes place and may take place in the Public Sector
through special investigations and introduction of preventive measures and
recommendations to curb such situations and occurrences.
3
02.
Functions and Responsibilities
1. Performing Management Audit in respect of the Ministry of Finance and
Planning, Treasury Departments and projects coming under them.
2. Providing necessary technical support by coordinating Internal Audit
Divisions of all Departments under the Ministry of Finance and Planning
as well as Internal Audit Units of other Ministries and Departments
3. Performing the following activities to achieve success in Management
Auditing Process.
Providing necessary guidance by co-ordinating Internal Audit Units.
Direct involvement in providing necessary guidance and Treasury
representation to strengthen the process of Audit and Management
Committees.
Review of Internal Audit plans of all Internal Audit Units and guide
for necessary improvements.
Conducting Special Investigations and reporting those whenever
necessary.
Taking action to introduce a Manual inclusive of Internal Audit
Guidelines and to update it with latest trends.
Improving Audit Skills of Internal Audit Units by organizing training
workshops on Management Auditing.
4
1.1 Organizational Structure of the Department
Director General
Deputy
Director
Addl. Director General
Director - 2
Asst.
Director
Research
Assistant
M.A
M.A
M.S
V
M.A
M.A
M.A
M.A
M.A
M.A
M.A
M.A
M.A
C.M.A
Deputy
Director
Deputy
Director
Deputy
Director
Deputy
Director
Deputy
Director
Director - 1
Director - 3
Asst.
Directo
r
Research
Assistant
Research
Assistant
Research
Assistant
M.A
Director - 4
Deputy
Director
M.A
Director - 5
5
2. Financial Administration
In the Budgetary Estimates for the year 2012, provisions had been made for this Department
under Head 324 Programme 01 Project 01. The expenditure incurred is given in the following
table.
Particulars of Expenditure Budgetary
Estimates
(Rs.)
Supplementa
ry Provisions
(Rs.)
Transfers in
terms F.R.66
& 69 (Rs.)
Actual
Expenditure
(Rs.)
Savings (Rs.)
Recurrent Expenditure 21,900,000 2,770,000 -50,000 23,882,818 737,182
Personnel Emoluments 15,600,000 0 -35,000 15,324,307 240,693
Other Expenditure 6,300,000 2,770,000 -15,000 8,558,511 496,489
Capital Expenditure 1,000,000 1,600,000 50,000 2,277,049 372,951
2001 Building &
Structures
0 1,600,000 0 1,378,747 221,253
2002 Plant, machinery &
equipment 100,000 0 50,000 149,375 625
2003 Vehicles 100,000 0 0 0 100,000
2102 Furniture & office
equipment 100,000 0 -95,000 4,800 200
2103 Plant, machinery &
equipment 100,000 0 95,000 190,982 4,018
2401 Training & Capacity
Building 600,000 0 0 553,145 46,855
TOTAL 22,900,000 4,370,000 0 26,159,867 1,110,133
Government Officers’ Advance ‘B’ Account
The following table shows the details of the Government Officers’ Authorized Advance ‘B’
Account of this Department for the year 2012.
Particulars Approved Limit
(Rs.)
Actual Expenditure
(Rs.)
Maximum Limit of
Expenditure
2,000,000.00 1,284,767.00
Minimum Limit of
Receipts
1,200,000.00 2,008,869.93
Maximum Debit Balance
Limit
11,000,000.00 8,055,012.54
6
3. Physical Performance
3.1 Contribution to enhance the effectiveness of Internal Audit Functions of
Public Sector
3.1.1 Capacity Building of Internal Auditors
Department of Management Audit constantly supports the internal auditors serving in the
Ministries and Departments of the Government to improve and upgrade their professional
skills. Following Workshop was conducted by the Department with the same objective
during the year 2012.
A workshop to make the internal auditors aware of the contents of the proposed Internal
Audit Manual and the administration of the Audit and Management Committees was
held in Randora Auditorium of the Ministry of Finance and Planning on 06.12.2012.
3.1.1 Compilation of an Internal Audit Manual
A manual inclusive of the guidelines for internal auditing was compiled by the Department
of Management Audit. Opinions were taken having submitted the manual to the following
Committee of interlectuals and the final draft was submitted to the Secretary to the Treasury
for the approval.
- Mr. V Kandasami, Retired Deputy Auditor General.
- Mr.Tissa Marasinghe, Former Director, Institute of Government Accounts and
Finance (INGAF).
- Mr.K.K.V.Jayarathne, Former Additional Director General, Department of
Treasury Operations.
- Mr.N Sooriyakumar , Chief Accountant, Ministry of Resettlement.
7
3.2 Provision of Guidelines for Internal Auditing
Information and Communication Technology based on computer programmes is frequently
used to carry out the services provided by the Ministries, Departments and Projects more
effectively and efficiently. This has been further encouraged by the e-Sri Lanka programme.
Under such circumstances, the Auditors of the Public Sector shoud acquire adequate skills in
order to evaluate the utility,accuracy,transparency and value for money, etc. of such
computer programmes. As a result of identifying such requirements, with the view of
founding the basis to carry out internal auditing activities within an environment of
Computerised Information Systems, following Circular was issued by the Department
including guidelines and questionnaires in that respect.
Management Audit Circular No.DMA/07-Guidelines for Internal Auditing
within an Environment of Computerised Information Systems
As the guidelines and the questionnaires introduced by the above circular provide a basic
understanding which is needed to carry out the internal auditing activities within an
environment of Computerised Information Systems,the Auditors of the Public Sector will be
able to formulate thier annual internal auditing plans by upgrading the aforementioned
guidelines to befit the requirements of their institutions.
3.3 Strengthening Internal Audit Functions of the Public Sector through
the Treasury Representation in Audit and Management Committees
The staff Officers of the Department have actively participated in the Audit and
Management Committees (AMCs) established in each and every Ministry of the
Government. As Treasury representatives, those officers have rendered guidance and
guidelines to conduct these committees productively and necessary instructions have
been given to relevant ministries on the preventive measures to be taken accordingly
having discussed the audit reports of the Auditor General and the Internal Auditor.
8
At least one Audit and Management Committee meeting should be held per quarter by each
and every Ministry. Accordingly, the officers of the Department have participated in 161
Audit and Management Committee meetings held by the 54 Ministries and 15 such meetings
held by the Presidential Secretariat, Prime Minister’s Office, Parliament, Office of the Senior
Ministers, Office of the Commissioner of Elections and the Public Service Commission
during the year 2012.
3.4 Management Audit Functions of the Ministry of Finance and Planning
and Treasury Departments
Management Audit functions of the Ministry of Finance and Treasury Departments have
been continuously carried out by this Department in the year 2012 also. This has
facilitated the Heads of Departments to maintain an efficient and effective internal
control system and a high performance in their Departments. In view of this objective,
internal audit functions of the following Departments were carried out in the year 2012.
01. All the Divisions of the Ministry of Finance and Planning
02. Department of Import and Export Control
03. Department of Public Finance
04. Department of Fiscal Policy
05. Department of Management Services
06. Department of Management Audit
07. Department of State Accounts
08. Department of Legal Affairs
09. Department of National Budget
10. Department of Development Finance
11. Department of National Planning
12. Department of Treasury Operations
9
13. Department of Public Enterprises
14. Department of External Resources
15. Department of Trade and Investment Policy
16. Department of Project Management and Monitoring
80 Management Audit Reports inclusive of a basic evaluation report at the beginning of the
year and a quarterly report for each quarter have been issued to all the Heads of above
Departments in the year 2012 .
Observations of the Heads of the Departments on the reports sent to each Department were
obtained and Audit and Management Committee meetings were held under the chairmanship
of the Secretary to the Treasury in order to take necessary decisions to prevent shortcomings
and deficiencies pointed out by the afore mentioned reports. Three Audit and Management
Committee meetings (AMCs) were thus held in the year 2012 chaired by the Secretary to the
Treasury and the AMC meeting for the last quarter will be held in the first quarter of the year
2013.
In addition, the important matters revealed by the audit queries conducted by the Internal
Audit Units and the Auditor General of the following Departments which are under the
purview of the Ministry of Finance and Planning were submitted to the Audit and Management
Committee and were brought to the attention of the Secretary to the Treasury.
1. Department of Sri Lanka Customs
2. Department of Inland Revenue
3. Department of Excise
4. Department of Valuation
5. Department of Census and Statistics
10
Moreover, the management audit functions of the following institutions were carried out by the
Department of Management Audit in the year 2012.
Academy of Financial Studies (AFS).
Sri Lanka Insurance Board
3.5.5 Internal Audit of the Development Projects implemented by the various
Departments of the Ministry of Finance and Planning
This Department carries out the internal audit functions of the foreign funded projects
implemented by the various Departments of the Ministry of Finance and Planning. Accordingly,
the Department carried out the internal auditing of the following project during the year 2012 .
Small and Medium Enterprise Development Facility Project (SMEDeF)
This project is implemented by the Department of Development Finance under the assistance of
the World Bank. As per the project agreement signed by the Government and the World Bank,
the internal auditing of the project is assigned to this Department and it carries out the internal
auditing all throughout the project period .03 Internal Audit Reports with respect to the above
project have been submitted to the Secretary to the Treasury in the year 2012.
3.6 Special Investigations
The complaints made to His Excellency the President as the Honourable Minister of Finance
and Planning and to the Secretary to the Treasury are forwarded to the Department of
Management Audit as per the order of the Secretary to the Treasury for investigating and
reporting. The reports of the investigations made are submitted to the Secretary of the relevant
Ministry or to the Head of the relevant institution for necessary actions, as per the instructions
of the Secretary to the Treasury and its objective is to prevent repetition of deficiencies and
irregularities revealed by the investigation.
11
Investigations Conducted by the Department of Management Audit in 2012
Reports were submitted having conducted investigations with respect to the following
complaints forwarded to this Department by the Secretary of the Ministry of Finance and
Planning.
Institution Investigation
01 Employees Trust Fund Harassment caused by the Deputy General Manager/
Manager
02 Regional Inland Revenue
Department
Irregularities and Corruptions taken place in the
refurbishment of the Department.
03 Swarnamali Balika Vidyalaya,
Kandy and State Distilleries
Regarding the land to be transferred to Swarnamali
Balika Vidyalaya, Kandy
04 Ministry of Finance For establishing a separate investigation unit under
the Ministry of Finance
05 National Insurance Trust Fund Request for a fair investigation on internal audit
activities.
06 Department Census and Statistics Revealing a large scale fraud done by a private
security firm
07 Department of Sri lanka Customs Allegations made against Sri Lanka Customs
08 Petrolium Corporation
Regarding the article appeared in Lankadeepa on
corruptions of the Petrolium Corporation
09 National Zoological Gardens,
Dehiwala
For the protection of the lives of animals
10 Department of Excise Informing about the prevailing corruptions
11 Nuwara-eliya District Secretariat About the voice of the people of the Nuwara-eliya
District about the outcomes of the informal
development approach
12 Ministry of Provincial Councils Recruitment of Officers contrary to the Circulars -
Provincial Road Development Project implemented
12
under the World Bank Funds of the Ministry of
Provincial Councils
13 Agriculture & Agrarian Insurance
Board
Obtaining concessionary motor vehicle permits
submitting inaccurate documents.
14 Central Cultural Fund Making recruitments exceeding the approved cadre
15 Inland Revenue Department Regarding group transport
16 Department of Census & Statistics Regarding the losses inflicted by the floods on
11.11.2012
17 Bank of Ceylon - Head Office Regarding the massive frauds taking place in the
International Division
18 Rural Development Research and
Training Institute
Saving an institution important to the the country and
the poor citizens
19 Sri Lanka Social Security Board Fraud of Pensions
20 Ministry of Health Regarding the Chief Accountant
21 Miloda Institute Irregularities of MILODA
22 Ministry of Local Government Regarding the allocation of provisions of the project
funded by the World Bank.
23 Sugarcane Research Institute Regarding the Executive Director
24 Department of Technical
Education and Training
Not acquiring services without assigning duties to a
set of officials who are drawing higher salaries
25 Karapitiya Hospital Regarding the admission of patients who needs
emergency care
26 Sri Lanka Social Security Board Regarding the purchase of a new computer system
27 Ceylon Fisheries Corporation Irregularities taking place in the Corporation
28 State Mortgage and Savings Bank Irregularities made in purchasing of a computer
system.
13
29 National Lotteries Board Purchasing sarees for female employees
30 Agriculture Insurance Board
(Anuradhapura)
Misuse of office vehicle
31 National Insurance Trust Fund Anomalous practices and cruelty of a Member of the
Board of Directors.
32 Lankaputhra Development Bank Regarding the Chairman of Lankaputhra
Development Bank.
33 National Lotteries Board (NLB) Irregularities and corruption occurring in the NLB.
34 Agriculture and Agrarian
Insurance Board
Regarding the investigation which is conduced under
the Bribery Act.
Similarly, when it seems necessary that a special investigation shoud be conducted with respect
to a certain matter related to any of the Departments or Institutions under the purview of the
Ministry of Finance and Planning raised by news published in mass media, such investigations
are conducted on the approval of the Secreatary to the Treasury.
Accordingly, it has reported having conducted an investigation on the following news in the year
2012.
The Credit Information Bureau of Sri Lanka - Regarding the article appeared in Dinamina on
17.10.2012 with the heading of “ හැඳුනු්පාත් මාං ක මවුලලන් ණය මයදු්පකරුවන් මමසාරුලේ”
(Difficulties faced by loan applicants due to the chaos of NIC Nos)
Moreover, as per the instructions of the Secretary to the Treasury, a report was submitted having
studied the procedure of responding to the letters received to all the Treasury Departments.
Necessary instructions were given to each of the Departments to rectify the dificiencies pointed
out by the aforementioned report having conducted a meeting presided by the Secretary to the
Treasury.
14
4. Management of Human Resources and General Administration
4.1 Staff
The approved cadre of this Department functioning under the purview of the Director
General of Management Audit is 41 and the detail of the staff relevant to the year 2012 is
given below.
Post Cadre
Approved Actual Vacancies
Director General 01 01 -
Additional Director General 01 01 -
Director (SLAcS) 05 05 -
Deputy Director (SLAcS) 07 02 05
Assistant Director (SLPS/SLAS) 02 02 -
Research Assistant 04 01 03
Public Management Assistant 14 13 01
Driver 05 05 -
O.A.S 04 04 -
Total 43 34 09
Officers transferred to the Department in the year 2012
Name Post
01. Mr.D.U.S.Wickramaarchchi Additional Director General
02. Miss V.I.Dilhani Assistant Director
03. Mrs.K.K.R.Fernando Public management Assistant
04. Mr.H.S.W.Gunasekara Public management Assistant
15
05. Mrs.S.A.S.K.Satharasinghe Public management Assistant
06. Mr.H.A Rajakaruna Public management Assistant
07. Mr.G.B.S.Dayarathna Public management Assistant
08. Mr.G.K.C.Pushpakumara Driver
09. Mr.L.A.K.Dharmadasa Driver
10. Mr.D.K.Jayarathna Driver
11. Mr.J.M.L.Pushpakumara Driver
12. Mr.J.A.Shriyananda O.A.S
13. Mr.R.D.D.Senanayaka O.A.S
Officers transferred out of the Department in the year 2012
Name Post
01. Mr.Wasantha Ekanayaka Director General
02. Mrs.G.C.N.Fonseka Deputy Director
03. Mrs.K.V.C.Dilrukshi Assistant Director
04. Mr.H.S.W.Gunasekera Public management Assistant (Period April-December
2012 )
05. Mrs.S.A.S.K.Satharasinghe Public management Assistant (Period January-
December 2012 )
06. Mr.G.B.S.Dayarathna Public management Assistant (Period June-December
2012 )
07. Mrs.P.K.C.Fernando Public management Assistant
08. Mrs.S.A.P.Ranjani Public management Assistant
09. Mr.I.B.Senanayaka Public management Assistant
10. Mrs.D.P.Pathmini Public management Assistant
11. Mr.L.A.K.Dharmadasa Driver (Period May – August 2012)
12. Mr.B.K.D.Kodituwakku Driver
13. Mr.R.A.K.Karunajeewa Driver
16
14. Mr.J.A.Shriyananda O.A.S (Period January-December 2012)
15. Mr. U.D.S.Jayalath O.A.S
Officers retired in 2012
01. Mr. K.M.Jayathilake Director General
02. Mr.D.L.Thilakarathne Deputy Director
4.2 Staff Training
4.2.1 Local Training
Officers were participated in local and foreign training programmes in the year 2012 also with
the objective of enhancing the professional skills of the staff for the Human Resource
development of the Department.
Local Training - 2012
The officers of the Department participated in local training programmes in the year 2012 as given below.
Training Period Training Programme Name of the Officer Designation
From 11.01.2012 Basic Tamil Miss.B.M.Gunartna
Mrs.P.K.C.Fernando
Management
Assistants
2011-2012 DIPPCA Mrs.K.V.C.Dilrukshi Asst.Director
21.02.2012-
22.02.2012
Forum on Public Financial
Management
Mrs.S.A.C.Kulathilake
Mrs.K.P.Wijewantha
Mr.H.C.D.L.Silva
Mrs.G.C.N.Fonseka
Miss.A.K.Gunasekera
Director
Director
Deputy Director
Deputy Director
Asst.Director
From 10.05.2012
Diploma in
Communicational Skills in
English
Mr.W.G.T.Chanaka Management
Assistant
17
Training Period Training Programme Name of the Officer Designation
From 10.05.2012
Diploma in
Communicational Skills in
English
Mr. H.A.Rajakaruna Management
Assistant
14.05.2012–
19.05.2012 Payroll Mr.H.A.Rajakaruna
Management
Assistant
28.05.2012–
01.06.2012
Public Financial
Management Mrs.H.K.C.Priyadarshani
Management
Assistant
From 28.06.2012 Tamil – 2nd
stage Mrs.A.Weerarathna
Mrs.P.K.C.Fernando
Miss.B.M.Gunarathna
Management
Assistant
16.07.2012–
20.07.2012
Advanced Computer
Training
Mrs.A.Weerarathna
Management
Assistant
24.07.2012 One day workshop for
drivers Mr.R.A.K.Karunajeewa Driver
02.08.2012 Workshop on Introduction
to Project Management Miss.A.K.Gunasekera Asst.Director
09.08.2012–
13.12.2012 Tamil Lectures (Spoken) Mrs.D.K.D.Liyanage
Management
Assistant
13.08.2012–
15.08.2012 MS Excel
Mrs.K.R.R.Fernando
Mrs.D.K.D.Liyanage
Management
Assistant
27.08. 2012–
29.08.2012
Performance Enhancement
of Office Assistants Service
Mr.K.D.N.Premalal
Mr.J.A.Shriyananda O.A.S
10.09.2012–
14.09.2012 Advanced computer training Mrs.G.D.K.Liyanage
Management
Assistant
27.09.2012–
28.09.2012
Training on Government
Auditing Mrs.H.K.C.Priyadarshani
Mrs.K.R.R.Fernando
Management
Assistant
06.10.2012–
07.10.2012
Performance Enhancement
& Personnel Development Mr.S.K.Kusalakumaran Deputy Director
16.10.2012 Salary Conversion Mrs.P.K.C.Fernando
Mrs.H.D.D.S.Gunasekera
Management
Assistant
01.11.2012– Pension Matters Mrs.A.Weerarathna Management
18
Training Period Training Programme Name of the Officer Designation
02.11.2012 Assistant
07.11.2012–
08.11.2012 aat Conference - 2012 Mr.S.M.Dayarathna Director
28.11.2012 -
30.11.2012
Stores & procurement
procedures Mrs.K.R.R.Fernando
Management
Assistant
December 2012
Master of Public
Administration/ Public
management -2012/2012
Mrs.S.A.C.Kulathilake Director General
4.2.2 Foreign Training
Officers have participated in foreign training programmes and delegations in the year 2012 as
mentioned below.
Name of the officer Designation Country Training Programme Period
Mr.K.M.Jayathilake
Addl.
Director
General
Switzerland Management Audit
Mission
12.02.2012–
13.02.2012
Mis..K.V.C.Dilrukshi Assistant
Director
India &
China
International capacity
Building Workshop in
Public Sector
Management &
Leadership in Urban and
Rural Management
21.07.2012–
29.07.2012
Mr.S.M.Dayarathna Director Thailand
Second country study
visit of Master of Public
Management Degree
Programme
10.09.2012–
22.09.2012
Mrs.M.A.K.P.Wijewantha Director Dubai &
Thailand
Second country study
visit of Master of Public
Management Degree
Programme
12.12.2012–
22.12.2012
19
4.2.3. Performance Enhancement Programmes
Following programmes were organized in the year 2012 with the view of upgrading the
performance of the entire staff of the Department.
A series of performance enhancement programmes was held in the auditorium of the
Ministry of Finance and Planning from 12.03.2012 to 23.03.2012 with the view of
giving a a formal training on the internal audit functions of the Department to the entire
staff including the officers who joined the Department recently.Lectures were delivered
by the senior officials of the Department and external resource persons covering various
subjects including keeping state acconts,practical audit activities,general behaviour and
disciplinary procedures,procurement and office systems
A performance enhancement programme was conducted at the Bogahapalassa Training
Centre, Kataragama under the theme of working with team spirit in delivering day to day
duties and the role of Public Officers in maintaining the productivity of Government
Institutions.
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