Performances in One-Year Period

Our audit is at the service of our country

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Participants of the 2016 IFRS transformation of banks workshop pose for documentary photo.

Financial records and accounts are born out of the establishment of a business, so the origin of accounts can be said to be a business. Provided that accounts or financial records are emphatically examined, the result is less effective. Accordingly, the Office of the Auditor General of the Union had changed its modus operandi, that is, came to lay stress on examination of the business which was of more importance. Therefore, fruitful results were achieved. That is the greatest change of the Office of the Auditor General of the Union.
The OAGU has been examining and releasing reports to be able to assess how much effect, performances of governmental organizations in a financial year have brought for the country and its people.

Auditor General of the Union at the signing ceremony for amending the ASEANSAI agreement in Abu Dhabi.

The OAGU was formed as the Supreme Audit Institution—SAI, as just and fair assessment free from the influence of the government is essentially needed so as to know whether the government’s managements on natural resources, financial managements and all projects underway comply with people’s hopes and desires, or not. The OAGU has been serving the interest of the people by auditing.
According to Daw Khin San Oo, permanent secretary, the OAGU’s performances in one year remarkably developed, compared to those of previous years. She added that the good result was attributed to effective reversion of “Pareto Rule 80-20.” One does 80% of a work by oneself, but 20% of work hard is achieved as a result. From that situation, one changes his modus operandi. He works 20% main part that is actually worth doing, out of the whole work but his work results in 80 percent success.

Workshop at a bank informing the change in the national auditing process in 2016.

Good Habit
The Auditor General of the Union had formed 386 offices in all, including OAGU across the nation, employing staff amounting to more than 6500 to examine 15240 organizations.
Examinations of accounts were made twice in the financial year 2015-2016 for the first 6 months period and second 6-month-period. Generally in the financial year 2016-2017, examination was targeted to do once a year, but depending upon complicated conditions of works, enormous sizes of businesses and assessment of potential dangers, some departments and organizations are required to undergo two-time-examination process, according to the OAGU.
Examination of financial records is internationally done once a year. All are accepting this as a good habit. Currently, the OAGU’s budget allotment restriction cannot employ more staff to run its routine in accord with its set-up and get permissions to fill the vacant posts. So, the OAGU will emphatically perform examinations of project implementation by performing examinations of financial records and work performances combined with the existing staff, according to one of the old service-men.
Categories of examination/ audit are being extended from the examination of financial accounts and examination of following rules and laws to the examination of performance audit.

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Registered auditors receiving certificates.

And, extension of audit types and performance of finding out qualified audits are being transformed with a view to examining effectively departmental management of spending finance and implementation of works.
The OAGU is the organization that audits accounts of state-owned enterprises. So, it is mainly carrying out financial audit, performance and compliance, in auditing accounts in accord with Lima declaration and Mexico declaration, which all international offices of auditor general abide by.
In auditing work performance, spending of governmental departments which depend upon taxes collected from the people are being examined from the perspective of value for money, frugality, success acquired and capacity.

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Training School for OAGU in Nay Pyi Taw.

It also held the meeting with the participation of Denmark, UNDP and ICJ on 28 February this year in Myanmar. The aim of the meeting was to make the codes of judicial conduct in Myanmar to be in conformity with the international practices and norms.
Judge efficiency improvement courses were conducted under Presentation, Mock Case Study, Sharing Experience Style, Group Work which was a new system. with the help of JICA. Mock Case File, Flowcharts were used as teaching aids at the course. At the course, Caseflow Management was conducted with the cooperation of USIDA, Fair Trial Standard with the cooperation of UNDP, and International Standards to Juvenile Justice with the cooperation of UNICEF.
As for the staff of Union Supreme Court, basic computer courses, job efficiency computer refresher courses, mid-level computer courses and other necessary courses are being conducted. Region and state high courts also conducted courses on Introduction to International Computer Driving Level, Fair Trial Standards Training and Rule of Law Principles and Evidential Analysis with the help of UNDP for the efficiency improvement of their judicial staff and office staff.
High court advocate certificates were conferred on 1087 lawyers and Higher-Grade Pleader certificates on 1530 persons in 2016. Moreover, a total of 1323 persons were acknowledged as interns of the profession.

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Workshop on Production Sharing Contract between OAGU and Norwegian OAG.

Caseflow Management
As to reduce time, cost and energy the defendants, plaintiffs and witnesses have to use in visiting the courts time and again to the most possible degree, the Union Supreme Court has worked in coordination with the USIDA.
Caseflow management is the process by which courts move cases from filing to closure. This includes all pre-trial phases, trials, and increasingly, events that follow disposition to ensure the integrity of court orders and timely completion of post-disposition case activity.
Effective caseflow management makes justice possible not only in individual cases but also across judicial systems and courts, both trial and appellate. Effective caseflow helps ensure that every litigant receives procedural due process and equal protection. The quality of justice is enhanced when judicial administration is organized around the requirements of effective caseflow and trial management.
Crucial issues that impact the effective movement of cases from filing to closure include: Court system and trial court organization and authority relationships, including the management of judges by judges; The identification, development, selection, and succession of chief judges and court managers, chief judge/court manager executive leadership teams, and the best use of these and other multi-disciplinary executive teams; Allocation of court resources: judges, managerial, technical and administrative staff; budgets; technology; and courthouses, courtrooms, and other facilities across courts, court divisions, case types, and particular types of hearings; Application of court technology and the court’s research, data, and analytic capability; and Coordination with the judiciary’s justice system partners.
Caseflow management is the process by which courts convert their “inputs” (cases) into “outputs” (dispositions). This conversion process, caseflow management, determines how well courts achieve their most fundamental and substantive objectives and purposes. Properly understood, caseflow management is the absolute heart of court management.
The system was introduced in the three courts of the pilot project — Toungoo District Court, Hlinethya Township Court and Hpa-an Township Court – on 1-7-2015. The review of their functions after the one year period has shown the satisfaction of all stakeholders has increased to 66 per cent. Hence, Monywa District Court, Mawlamyine District Court, Magway Township Court, Chanayethazan Township Court and Pathein Township Court totaling five courts were put under the Caseflow Management project beginning 1-10-2016.
As to ensure full rights for the prisoners and detainees the Union Chief Justice, judges of the Union Supreme Court, chief justices of High Courts of the regions and states and judges are visiting prisons, detention centres, correction centres and police lock-ups and meeting with prisoners and detainees. They check whether the prisons, detention centres, correction centres and look-ups are in accord with the required norms such as sanitation, food, health condition, welfare, accommodation, access to medical care, and safety at the sites.
The judicial system of Myanmar meets the norm widely accepted and applied by the democratic countries, and the existing laws are constantly protecting and promoting the legal rights of the citizens. All along the early term of the government in office, the Union Supreme Court with the effective cooperation of the people and partner organizations has being steering all the subordinate courts towards improving their procedures and winning public trust and reliance.


Thura Zaw (MNA)

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