Research protocol audit committee AOGW

1 Introduction

Article 7 of the 2013 Municipal Audit Commission Ordinance states that the Audit Commission shall define its working methods and quality criteria in a research protocol. Therefore, the purpose of this protocol is to provide guarantees for the quality of the investigations and a proper investigation process. The protocol supplements and expands on the Regulation.

2 Quality Criteria

The Court of Auditors has a number of principles regarding quality of its research:

  • Objectivity and diligence: objective, independent and thorough analysis of all relevant facts.
  • Transparent and verifiable judgment: findings and conclusions are supported by arguments. It is clear to readers of reports how conclusions were reached.
  • Usability: the audit committee strives for reports and recommendations that are usable by at least the councils, colleges and civil service organizations.

3 Methods

3.1 Topic selection

The subject selection is made in line with Article 6 of the Regulation. Supplements
to this are:

  • Consultation with the working group will look at each topic:
    • A possible focus/question for the study;
    • the timeliness and intended use value of the research;
    • research priority;
    • interest in the subject in the various municipal councils.
  • The premise is that studies are conducted for all three municipalities.

The audit committee may deviate from this with justification.

(Article 6 provides that the audit committee sends an annual research plan to the councils. The subjects to be investigated match the preferences of the councils as closely as possible. The councils can make suggestions for investigations, and the audit committee responds to them in a reasoned manner. Through the working group, the audit committee informs the councils of the final research topics).

3.2 Implementation of research

After choosing a topic, the audit committee draws up a research plan. This plan at least includes the reason for the investigation, the purpose of the investigation, the research questions, the standards framework and the overall investigation design. The investigation plan is sent to the councils for perusal with a copy to the colleges, city secretaries and any other directly involved parties. During the investigation the investigation plan can be adjusted by the audit committee.

Consultations are held with the council working group on the desired guidance for the study. For example, the guidance may be provided by the council working group itself, but it is also possible to form a guidance group of other council members (for example, the spokespersons on a specific file).

During the investigation, the audit committee keeps the supervisory group informed about the execution of the investigation. In any case, the supervisory group is given the opportunity to provide feedback on the investigation plan and the draft report.

The audit committee is responsible for the final investigation plan, the execution of the investigation (including careful dossier creation) and the investigation report. Reports of interviews conducted as part of audit committee research are confidential.

3.3 Preparation of reports

The guiding principle when drawing up reports is transparency: it is clear to the reader how the audit committee arrives at its final judgment. The committee also strives for short, concise reports in which the reader can immediately take note of the most important conclusions and recommendations.

3.4 Hearing and administrative response

The audit committee first offers the relevant civil service organization(s) the opportunity for a judicial review. To this end, the draft report is presented to the town clerk(s), and the audit committee gives the official organization(s) a period of at least two and at most four weeks to make its response(s) known to the audit committee. Civil service feedback is aimed at preventing factual inaccuracies.

After processing the mutual professional opinion, a final report is presented to the relevant municipal councils. The Boards have a minimum of two and a maximum of four weeks to express their views to the Audit Committee.

3.5 Offering final report and evaluation

The final report, the view(s) of the colleges and any afterword by the audit committee are then presented in full to the council working group, the councils and the colleges.

In consultation with the clerks and council working group, arrangements will be made for discussion of the report in the city councils or council committees.

After discussion of the report in the councils, the study is evaluated in the consultation between the audit committee and the council working group.