Administrative Audits and Investigations
Administrative Audits and Investigations
The Council may conduct an administrative audit on the general administrative activities of the local government over a period of no more than 14 days during the second regular session of each year and may conduct an administrative investigation on any specific matters of the administrative affairs of the local government if it is proposed by signatures of more than one-third of the incumbent council members and voted on at a plenary session. If necessary, the Council may conduct an on-site inspection or request the local government to submit relevant documents, or may request the governor (superintendent of schools), relevant government officials, or other persons to testify under oath as witnesses. The governor (superintendent of schools) or relevant government officials may attend a council or committee meeting to report on the progress of administrative activities, state opinions and answer questions.
Stages of an Administrative Audit and Investigation
- Preparation Stage
- Audit period is decided.
- Administrative audit plan is prepared.
- The general meeting of the body subjected to the audit approves of the audit
- Audit plan is approved.
- Audit plan is transferred (list of required documents and information)
- Required documents and information are collected and shared among the council members
- Execution
- Administrative audit is carried out (Standing Committees)
- Announcement of the commencement of the audit
- Reporting, Q&A
- Comments on audit results, announcement of the completion of the audit
- Administrative audit is carried out (Standing Committees)
- Processing
of Audit Results- Administrative audit report is drawn up and submitted
- Submitted to chairs of standing committees
- Administrative audit is submitted to the general meeting
- Corrective action requests are transferred
- Corrective action requests are transferred
- Transferred to the local government and relevant bodies
- Corrective actions and their results are reported
- Reported to the Council
- Corrective actions and their results are reported to the relevant committees of the Council
- Administrative audit report is drawn up and submitted