October 2014 workshop Report of Workforce Planning Kano · PDF file ·...

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Office of the Auditor General for

Kano State

Report of Workforce Planning workshop

October 2014

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Contents

Contents .................................................................................................................................... 2

Abbreviations and acronyms .................................................................................................... 4

Executive Summary ................................................................................................................... 5

Current Workforce Status ..................................................................................................... 5

Staffing level ...................................................................................................................... 5

Gender distribution ........................................................................................................... 5

General staffing quality ..................................................................................................... 5

Function-skills profiling ..................................................................................................... 5

Establishment Revision ..................................................................................................... 5

Training undergone ........................................................................................................... 6

Identified training needs ................................................................................................... 6

Workforce Action Plans ........................................................................................................ 6

Establishment levels ......................................................................................................... 6

Staff transfers and recruitment ........................................................................................ 6

Staff training and development ........................................................................................ 6

Section One: Introduction ......................................................................................................... 7

Background ........................................................................................................................... 7

Definition of Workforce Planning ......................................................................................... 7

Core Mandates of the Office of the Auditor General ........................................................... 7

Functions of the departments in the Office of the Auditor General .................................... 9

Mission Statement of OAudG ............................................................................................. 12

Workforce Planning Methodology...................................................................................... 12

Section Two: Current Workforce Status ................................................................................. 13

Staffing Level ....................................................................................................................... 13

Demographic Pattern – Staff categories ............................................................................. 16

Demographic Pattern – Gender .......................................................................................... 17

Demographic Pattern – Age ................................................................................................ 17

Demographic Pattern – Working Experience ..................................................................... 18

General Staffing Quality ...................................................................................................... 19

Staffing Quality at the Senior and management categories .............................................. 19

Staffing Quality by departments ..................................................................................... 20

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Department of Parastatals Audit .................................................................................... 21

Department of Project Monitoring ................................................................................. 21

Department of Planning, Research and Statistics .......................................................... 21

Section Three: Workforce Proposal for OAudG ...................................................................... 22

Fundamental Staffing Challenge ......................................................................................... 22

Functions-skills profiling ..................................................................................................... 22

Section Four: Proposed Establishments ................................................................................. 29

Basis for workforce recommendations ........................................................................... 29

Section Five: Current establishment level compared with the recommended...................... 33

Section Six: Skills Development .............................................................................................. 34

Training Undergone ............................................................................................................ 34

Identified Training Needs .................................................................................................... 34

Section Seven: Workforce Action Plans .................................................................................. 37

Staff Transfers and Recruitment ......................................................................................... 37

Staff Training and Development ......................................................................................... 38

General Management and Basic Intervention Skills ........................................................... 42

Study Tours and Exchange Programmes ............................................................................ 43

Operating a Learning Culture .............................................................................................. 44

Staff Performance Management ........................................................................................ 44

Section Eight: Summary of Action Plans ................................................................................. 45

APPENDICES ............................................................................................................................ 47

Appendix 1: Approved establishment level compared with nominal roll .......................... 47

Appendix 2: General Management and Basic Intervention Skills Assessment (Sample Questionnaire) .................................................................................................................... 50

Appendix 3: General Management and Basic Intervention Skills Assessment (Aggregate Responses) .......................................................................................................................... 53

Appendix 4: Allocation of workforce: Government Audit & Parastatals depts. ................ 55

Appendix 5: Further Training recommended Training Schedule........................................ 58

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Abbreviations and acronyms

Acct Accounts/Accounting/Accountancy

ACEO Assistant Chief Executive Officer

ACL Audit Command Language

ADAA Advanced Diploma in Accounting and Administration

AGS Administration and General Services

ANAN Associate of National Accountants of Nigeria

ATS Accounting Technicians Scheme

BAM Business Administration

BSc. Bachelor of Science

C. O. Clerical Officers

CEO Chief Executive Officer

CPAA Certificate in Public Accounts and Administration

DAGS Director Administration and General Services

Dep. Dir. Deputy Director

DPAA Diploma in Public Accounts and Administration

E.O. Executive Officers

GCE General Certificate Examinations

GL Grade level

HND Higher National Diploma

HRM Human Resource Management

ICAN Institute of Chartered Accountants of Nigeria

ICT Information and Communication Technology

IPSAS International Public Sector Accounting Standards

MBA Master in Business Administration

MDA Ministries, Departments and Agencies

NCE Nigerian Certificate in Education

ND National Diploma

OAudG Office of the Auditor General

OND PA Ordinary National Diploma in Public Administration

P&S Purchasing and Supply

PDPO Principal Data Processing Officer

PEO Principal Executive Officer

PGD Post Graduate Diploma

PRS Planning, Research and Statistics

QS Quantity Surveying

Snr. Senior

SQL Structure Query Language

SSCE Senior School Certificate Examinations

Typ. Typist

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Executive Summary

Short Summary The workforce plan follows on from the Functional Review of the Office of the Auditor General conducted in April 2014. The exercise was carried out with high input from the management at a workshop for that purpose in August 2014. Questionnaire extracts were also used to complement the findings and positions taken at the workshop. Full Summary

Current Workforce Status

Staffing level There are 211 staff members in Office of the Auditor General (OAudG) as per nominal roll. Although the establishment level (2013) was 229 and the purported filled establishment was 227, the nominal roll read 211 – a shortfall of 16. The staff list was largely filled by operations personnel as just 10 staff are junior (messengers and watchmen) personnel, while 22 others were in administrative duties.

Gender distribution Eighteen (18) members of staff are female while 193 are male; this translates to 9% of total number being female. This proportion is low and should be improved upon as the state makes conscious effort to improve Gender Inclusiveness in the employment of public servants.

General staffing quality The qualifications profile is low – just 23% of the staff possesses a first degree or its equivalent. As many as 67% possess various forms of diplomas which are much lower than the first degree. This situation makes the key departments ineffectively staffed for their functions. Further analysis indicates that the junior category is 21%, senior 47% and management 32%. The paucity of junior staff does no harm to the OAudG performance since the core operations are carried out by the Senior and Management categories.

Function-skills profiling At an interactive session on appropriate competences for the OAudG, the staff members participated in the profiling of core skills required for each department to deliver the mandates assigned it as well as personnel required and their minimum qualifications.

Establishment Revision Brainstorming to rate the work-volume in the different departments against the constraints of client responses and cooperation as well as prospects of improved job tools and procedures, the participants revised the establishment level in the OAudG. The final total recommended is 209.

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Training undergone Only a total of 26 staff from various departments underwent any form of training programmes in the past three years.

Identified training needs The following specific areas have been identified as training needed generically: 1. Basic and Advanced Information, Communication and Technology (ICT) Skills; 2. ICT based audit procedures; 3. Human Resource Management; 4. General Administration.

Workforce Action Plans

Establishment levels The revised establishment levels should be communicated to the Office of the Head of Civil Service for approval. The number should be worked out within and in harmony with the new organogram.

Staff transfers and recruitment Although there has not been any radical departure from the mandates hitherto, it is imperative that OAudG operates with better staffing quality and higher calibre of staff than it currently has. The impending challenges call for improved skills and better academic background for the staff. The state is going electronic with its accounting system; the auditors must not be reactive to the change but must stay ahead of it. Other functions too are changing, e.g. the Human Resource Management (HRM) approach. There is the need to redeploy internally (inter-departmental). It may also be necessary to transfer out some of the current staff for reasons of not meeting up with the required set of competencies. New recruitments may also be expedient if the shortfall becomes acute in the course of implementation.

Staff training and development Formal training courses that address technical areas for effective performance of the departments should be organised. Short-term programmes aside, there may also be need to sponsor some staff on longer term training leading to some accredited qualifications. This however must not impede their availability for work.

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Section One: Introduction

Background The Office of the Auditor General of Kano State (otherwise referred to as the Office or OAudG in this report) is a creation of the Constitution of the Federal Republic of Nigeria, 1999 as amended, the provision being applicable to all constituent states of the Federation. The sum of its mandates is to perform oversight review of government financial transactions and ensure compliance with all laid down rules and regulations. This workforce plan follows on from the Functional Review of the Office carried out in April 2014. Among the recommendations of the functional review was the revision of the structure of the Office. This of course would entail a review and revision of the workforce needs, which has yet to be done.

Definition of Workforce Planning Workforce planning is a core HRM process that is shaped by organisational strategy, structure and functions. It is designed to ensure the Ministry, Department and Agency (MDA) has the right number of people with the right skills at the right time to deliver its short and long term objectives. Workforce planning involves a structured diagnostic process which analyses the numbers, distribution, responsibilities and competencies of the staff currently employed and compares this with the workforce which is required to meet the MDA objectives. This comparison identifies the gap between what is needed and what exists, and allows the MDA to plan how it will reconfigure its workforce numbers, distribution and competencies to meet the needs. A workforce plan should identify the strategies for building the relevant skills and capacity needed for organisational success. It should include strategies on staff recruitment, staff training and development, leadership development, succession planning, and mentoring. It should set out the current challenges the MDA faces regarding essential skills and competences for achieving its mission, including leadership and managerial competences for high performance. Essentially, the workforce plan should focus on a sustainable supply of talents in the key skills and competences needed by the MDA.

Core Mandates of the Office of the Auditor General The core mandates of the OAudG are as follows:

1. To audit the public accounts of the state and of all offices and courts;

2. To submit annual audit report to the State House of Assembly;

3. To provide a list of qualified auditors to statutory bodies, commissions, agencies,

persons and authorities for the purpose of appointing external auditors;

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4. To provide guidelines on the level of fees to be paid to external auditors by

statutory bodies, commissions, agencies, persons and authorities established by

law;

5. To comment on annual accounts and auditor's report of statutory bodies,

commissions, agencies, persons and authorities established by law;

6. To conduct periodic checks of all agencies, persons and bodies established by law;

7. To issue queries in respect of observed breaches in funds management and/or

procedures occasioning loss, misappropriation and/or misapplication;

8. To sanction by way of surcharge of the person(s) by whose negligence and/or

breach of procedure, the loss, misappropriation and/or misapplication of public

funds occurs;

9. To, within eight months after the close of the financial year, receive or cause to

receive the financial statements of the state from the Accountant General;

10. To, within ninety days of receipt of the Accountant-General's financial statement

and annual accounts of the State, submit audit report to the State House of

Assembly.

To deliver on these core mandates the OAudG has the following organisational

structure.

Given the highly specialised role of the Office, it is imperative that the best hands and the optimal number of staff be provided.

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Functions of the departments in the Office of the Auditor General The functions of the OAudG departments as reviewed and accepted during the organisational review workshop are as follows: Functional assignments for OAudG

Department Functions

Auditor General Chief Auditor of the state;

Chief Accounting officer of the Office;

Liaison with the Government on behalf of the Office;

Representing the state at necessary forum of Auditor-Generals;

Chief welfare officer of the workforce;

Chief custodian of material resources of the Office.

Administration and General Services Department

Coordinating promotion and other staff welfare issues of the Office;

Coordinating staff training and development activities;

Coordinating management staff meeting;

Interpreting, advising on and ensuring compliance with establishment circulars and other service instruments;

Coordinating and ensuring timely submission of monthly, quarterly and annual returns on personnel and finance of the office;

Preparation of annual personnel budget with inputs from other departments of the Office;

Providing advise/guide towards effective management of finance and proper maintenance of financial transactions of the Office;

Provision of support services (infrastructure and logistics) to the Office;

Supervising the activities of the Accounts unit of the Office;

Execution of directives of the Auditor-General as they relate to the duties of the Office.

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Department Functions

Government Audit

Monthly examination of books of accounts and records maintained by Ministries. (Instant Audit by Resident Audit Offices);

Preparation of monthly, quarterly and yearly progress reports;

Preparation of appropriation accounts;

Extraction of Internally Generated Revenue (IGR) from reports of the Kano State Board of Internal Revenue (KBIR);

Examination of computations of terminal benefits (Pension Unit);

Control oversight on acquisition, maintenance and disposal of assets and inventories, loss of funds, stores, vehicles and board of survey (cash and unserviceable items);

Initiating queries and reports on audit issues relating to ministries;

Conducting audit examinations of state annual accounts and submitting a report to the Auditor General.

Parastatals Audit

Registration of qualified external auditors;

Provision of list of qualified and registered external auditors for appointment by parastatals and agencies;

Advise on reasonable audit fees payable by parastatals and agencies to their appointed external auditors;

Review and comment on the audited accounts and reports issued by the external auditors;

Periodic checks to parastatals to monitor their financial activities;

Conducting fact-finding exercises on financial matters of establishments that are not covered by existing laws of the state.

Project Management Audit

Detailed Scrutiny of Contracts awarded;

Review of expenditures incurred on various projects, programs and bulk purchases made by MDAs;

Monitoring of projects through inspections and verifications to evaluate performance and determine value for money;

Conducting special audit of MDAs.

Planning, Research & Statistics

Provision of (research) statistical information to the management of the Office;

Coordination and preparation of the budget of the Office;

Preparation of the overall program and set targets of achievement for the year;

Preparation of planning, monitoring and evaluation reports;

Preparation of the overall annual report of the Office;

Data management for the Office;

Secretary Tenders Board of the Office.

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Mission Statement of OAudG The mission of an organisation is an expression of its mandates in policy terms and it is expected to guide its culture, staffing and operations. The Mission Statement had been developed at the Organisation review workshop in April, 2014 as follows:

To continuously discharge the statutory responsibilities of a public sector auditing establishment in line with the relevant rules and regulations using modern techniques and capable workforce to achieve world-class standards.

Workforce Planning Methodology The workforce plan was prepared through a consultative process involving the management staff of the OAudG. There was a two-day workshop followed up with the administration of questionnaires. The following are specific activities:

I. Preparation of a staff list showing all personnel currently employed by department,

their age, academic qualifications, working experience, and grade levels;

II. Comparison of the staff list with the approved establishment level to variance;

III. Profiling the various departments for required skills, personnel and qualifications;

IV. Mutual-assessment of the departments on workforce requirements based on

volume of work;

V. Self-assessment of management staff on general management and basic

intervention skills;

VI. Identification of key workforce challenges facing the Office.

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Section Two: Current Workforce Status

Staffing Level The nominal roll was provided for consideration. The total staffing was 211 and the breakdown was as follows: Staffing level by departments in OAudG

Department/Office GL 01-6 GL 7-13 GL 14-17 Consolidated Total

Office of the Auditor General 0 0 0 1 1

Administration and General Services 15 11 2 0 28

Government Audit 19 74 30 0 123

Parastatals Audit 5 17 9 0 31

Project 5 11 7 0 23

Planning, Research and Statistics (PRS) 0 3 2 0 5

Total 44 116 50 1 211

The detailed establishment posts are as shown in Table 2.2. Table 2.2: OAudG Establishment Posts

Job Title/Position Title Number

Office of the Auditor General

Auditor General 1

Sub-Total 1

1. Department of Administration and General Services

Deputy Director 1

Principal Data Processing Officer 2

Chief Executive Officer 1

Principal Executive Officer II 2

Assistant Chief Executive Officer 2

Administration Assistant III 1

Assistant Data Processor 1

Assistant Executive Officer 1

Assistant Secretary I 1

Chief Typist (Typ.) 1

Chief Motor Driver 1

Data Processing Assistant 9

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Senior Typ. 2

Stores Assistant III 1

Head Messenger 1

Senior Watch Man 1

Sub Total 28

2. Department: Government Audit

Director 1

Deputy Director 7

Chief Auditor 6

Assistant Chief Auditor 1

Principal Auditor 1



Principal Executive Officer I 7


Auditor II 1

Auditor I 1

Senior Executive Officer 4

Higher Executive Officer 14

Executive Officer 15


Senior Auditor 1

Chief Clerical Officer (Audit) 2

Senior Clerical Officer (Audit) 6

Assistant Chief Clerical Officer 1

Clerical Officer (Audit) 5

Sub Total 123

3. Department: Parastatals Audit

Director 1

Deputy Director 4

Chief Auditor 1

Assistant Chief Auditor 1

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Principal EO II 3



Senior Auditor 1

Senior Executive Officer 3


Executive Officer (Auditor) 1


Auditor II 3

Sub Total 31

4. Department: Project Monitoring

Director 1

Deputy Director 2

Chief Auditor 2

Asst. Chief Work Superintendent (ACWS) 1




Auditor II 3

Executive Officer 2


Sub Total 23

5. Department: Project Monitoring

Director 1

Chief Statistics Officer 1


Auditor II 2

Sub Total 5

There are 211 staff members in OAudG. This is lower by 16 names than what is indicated as having been filled in the establishment list and 18 lower than the approved establishment level. This shows that the nominal roll is in itself at variance with the perceived establishment of the Office. A comparative analysis of the current staffing level with the establishment for each department is shown in Appendix 1. The summary is presented below for each of the departments.

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Office of the Auditor General The Auditor General is himself counted into the staffing list of the Administration and General Services. The other staff within the office are also counted.

Department of Administration and General Services There is no shortfall of staff members in the department when compared to the recommended establishment level.

Department of Government Audit The staffing level of the Government Audit department is within the recommended establishment level. Department of Parastatals Audit The staffing level of the Parastatals Audit falls short by 2 – 1 Auditor II and 1 Executive Officer (Audit). Department of Project Monitoring The staffing level of the Project Monitoring department is as proposed in the establishment level.

Planning, Research and Statistics department The staffing level in the Planning, Research and Statistics department is as given in the establishment level. Overview In general, the OAudG in Kano State cannot be said to have suffered any significant variance to its approved establishment level in the year 2013, which has been carried over into the year 2014. The shortfall in the Parastatals Audit department (by two Auditors), however, may be considered of consequence to the department except if there was a revision in the establishment levels which validate this reduction in number.

Demographic Pattern – Staff categories The staff list was analysed by staff categories as follows:

i. Junior GL 01-06

ii. Senior GL 07-13

iii.Management GL 14 and above

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The findings are as follows:

Staff category No. %

Junior 44 20.9

Senior 116 55.0

Management 51 24.2

This is indicative of a staffing with its bulk in the senior category. Combined, the two categories of Senior and Management are about 79% of the staffing. Typically, this signifies strength for reasons of length of service and qualifications.

Demographic Pattern – Gender Eighteen (18) representing 9% of the total (211) are female. 193 (91%) are male. The proportion of male to female is graphically shown in the pie chart below.

This proportion is not good enough and efforts should be made to improve as the Kano State public service makes further progress on aspects of Gender and Social Inclusiveness in the employment of public servants.

Demographic Pattern – Age In the context of this workforce plan, the age distribution of the staff members in the OAudG is shown in the table below. Table showing Age Distribution of staff

Staff Indices Age Category

30yrs & below

31-40 41-50 51-55 56 & above

Number of staff 25 51 78 46 11

Percentage of staff (%) 11.8% 24.2% 37% 21.8%

5.2%

Female , 9%

Male , 91%

Distribution of Genders in the staffing of the Office of the Auditor General,

Kano state

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In essence, about 73% of the workforce of the OAudG is below age 50. A modest 11.8% is at age 30 and below. With just 5.2% aged above 55, the staffing could not be said to be ageing. The age profile is hereby analysed for the crucial senior and Management categories (GL 7 and above). Table showing Age Distribution (%) by Senior and Management Staff Categories

S/N Staff

Categories

Age Range

30yrs & below 31-40 41-50 51-55

56 & above

1. GL 07-13 11 (6.6%) 34 (20%) 55 (33%) 14 (8%) 2 (1.2%)

2. GL 14 and above

0 (0%) 0 (0%) 15 (9%) 29 (17%) 7 (4.2%)

Note: The percentages are worked out of 167, the total number of staff within the two categories. The staffing in the two categories (combined) is relatively mature: about 122 out of 167 (73%) being above age 40. But the proportion has its implications. The age range below 30 years is important for breeding vibrant, highly skilled and dynamic staff while range 31-40 (at that same category) is the engine room of technical activities of any establishment because that is the age that experience is peaking and career prospects and direction get defined. Only 5.2% of OAudG staff members on GL 07-13 falls within age bracket below 30 years and 16.5% is between 31 and 40 years. This means that the number and percentage of staff available to initiate dynamic processes and work culture may be low and, consequently, their influence may be lost on the crowd. In the same vein, the expected vibrancy of age bracket 31-40 at this category will be minimally felt. The Management category seems to be faring well. Expectedly, the number at age bracket 41-50 is low while the bulk of their number is in the 51-55 years bracket. That seven of them may exit in the next five years is no call for alarm. The age situation calls for a reconsideration of the age pattern with new staff intake or deployment. More young staff (below 30) at the senior category should be considered for inclusion.

Demographic Pattern – Working Experience The length of service in the OAudG is important for experience and tested skills. Auditors get better when their processes are sufficiently internalised and new developments in the procedure and tools are obtained progressively.

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The staffing at the Senior and Management categories was analysed by experience and the findings are as indicated below: Table showing Length of Service of Staff at the Senior and Management categories

Staff Indices Length of Service

1-10 years 11-20 years 20-30 years Above 30 years

No. of staff 56 10 88 14

Percentage of Staff % 33.3 % 6.0 % 52.4 % 8.3 %

Generally, there is an effective proportion of working experience for staff members in the Senior and Management categories in the OAudG with 52.4% of them having 20-30 years of working experience in the Kano State public service. Exit from service in the next five years on account of length of service is considerable, tending towards high at 8.3%.

General Staffing Quality The primary criterion for staff quality assessment is the level of academic and professional qualifications possessed by the staff members. Staff qualifications as indicated in the Nominal Roll were analysed and the findings are as indicated in the table below:

Class of Qualifications Number of

holders %

Basic Literacy 10 4.8%

School Certificate 6 2.8%

Professional Certificate 37 17.5%

Diploma (National Diploma (ND) & equivalent) 89

42.2%

Advanced Diploma 13 6.2%

Post Graduate Degree (PGD) (less than 1st degree) 7

3.3%

1st Degree & equivalent 49 23.2%

Please Note: A PGD without a previous listing of a first degree is considered a ‘sub-degree’. It is obvious that a large majority (67.3%) have just some diploma or lesser qualification. This is a weak profile and in the reengineered dispensation of the OAudG, it will certainly be a big challenge aligning the current crop of staff with technology and process.

Staffing Quality at the Senior and management categories Staffing quality at the Senior and Management categories was considered.

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Qualifications Total %

Certificates 35 21%

Diplomas 67 40%

Advanced Diplomas 9 5%

PGD 7 4%

1st Degree & Equivalent 49 29%

Grand Total 167

Even within the crucial Senior and management categories, the percentage of ordinary diploma (and below) holders is still large – 61%. It is also noteworthy that none of the staff members indicate the possession of qualifications from either of the two professional bodies of accountants in Nigeria – Institute of Chartered Accountants of Nigeria (ICAN), Associate of National Accountants of Nigeria (ANAN). If this is the situation, there is a dire need for staff capacity building. The implications of low qualifications are very obvious: poor academic base for new knowledge process and technology.

Staffing Quality by departments The staffing quality analysis was undertaken considering the Senior and Management categories only. Summaries of the findings are given in the following paragraphs: Office of the Auditor General There is only one staff fully ascribed to this Office. By our estimation, he is eminently qualified. Department of Administration and General Services Out of the 28 staff members in this department (the Auditor General having been counted out), 14 are in the Senior and management categories. 10 of them possess Ordinary Diploma and lower qualifications, while three hold the first degree or their equivalents. The department requires strengthening with staff members possessing higher qualifications. Department of Government Audit The number of senior and management staff in this department is impressive – 104 out of 123 (representing 85%). The qualifications however are rather low with just 22 (18%) first degrees and 65% possessing just some diplomas or lower qualifications. This department is particularly in need of strengthening.

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Department of Parastatals Audit There are 31 staff members in this department, 26 of which are in the Senior and Management categories. The department has a relatively high proportion of first degree (and equivalent) holders – 41.9%. Others in the two categories possess PGD and Diplomas. The proportion of the qualifications still falls short of the ideal, and the management should take steps to improve it.

Department of Project Monitoring The department has 23 staff members 18 of which are in the Senior and management categories. Eleven (11) representing 47.8% of them are holders of the first degree or equivalent while the others (7, representing 30.4%) hold Diplomas and Certificates. Relatively, the department is better positioned than the others but there is still room for improvement.

Department of Planning, Research and Statistics By its mandate, this department is expected to be very technical, specialising in Statistics and Economics and Finance. But there is only one Statistician and the others are Accounting graduates. Regardless that there are just five staff members in the department, it is important to have a fair mix – Statisticians, Economic Planners and Accountants. The department is not well positioned for its mandates.

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Section Three: Workforce Proposal for OAudG

Fundamental Staffing Challenge As a matter of state policy (throughout the Federation) the Civil Service Commission of the state is in charge of recruitment of staff for MDAs except Commissions and self-accounting Parastatals. While this ensures uniformity and relative standard, user input has always been an issue. The same goes for deployment: the Auditor General has little say in who gets posted to the OAudG from the Office of the Head of Service. The result of both situations is that sometimes, the Office is bogged down with the ‘who is available’ syndrome. Obviously, this syndrome is present in the OAudG. Furthermore, capacity building has suffered for some time due to a culture of poor coordination (of capacity building) as well as insufficient HRM skills in the departments in which the functions are domiciled. The need for a sound basis for a revision of the workforce number and skills was made clear to the participants and the following parameters for addressing it were listed:

1. Specification of the type of personnel and skills required for the different functions of the various departments;

2. Proposition of the number of staff considered adequate. Both premises were tackled with the mind-set that there was going to be a revision of process and improvement in tools and a general upgrade in workforce capacity.

Functions-skills profiling An interactive session was held on appropriate operational and behavioural skills required for the delivery of the various mandates of the OAudG. The session relied on current strength and weaknesses as well as the agreed vision and mission of the OAudG. The profiling recognised that the present organisational status is as yet a constraint and a radical paradigm shift may be required to achieve the envisaged future position of 100%. Taking the OAudG by departments, the required positions, skills and competencies were deliberated and agreed. The agreed function skills and competencies are contained in the tables below.

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Department Auditor General

Key Functions Core skills required Personnel Minimum Qualifications

Chief Auditor of the state;

Chief Accounting officer of the office;

Liaison with the Government on behalf of the Office;

Representing the state at necessary forum of Auditors Generals;

Chief welfare officer of the workforce;

Chief custodian of material resources of the Office.

Management skills to include sound administration of human and material resources, financial prudence, high level of judgment and conceptualization; tenacity of purpose and ability to achieve results;

Possessing high ethical standards and without any known blight of character or professional flaws. Displaying unalloyed loyalty to the state and the nation;

Of sound moral judgement;

Versed in service rules and regulations of the state with emphasis on financial, stores and the Civil Service Rules (CSR);

Accounting skills which include Book-keeping, preparation of Accounting statements, auditing and banking operations and;

Auditing and Investigation skills which include vouching, stock taking, numeracy skills and analytical skills;

Report writing skills;

Presentation skills which include lucid language, PowerPoint proficiency;

ICT skills as applicable in Accounting and Audit assignments;

Project valuation skills to include ability to read and understand specs and designs, to interpret Quantity Survey (QS) reports and to prepare accounting for projects.

Auditor General

Academic qualifications: HND/BSc in Accounting or Social & Management sciences from an institution accredited by relevant authorities for tertiary education in Nigeria. Professional Qualifications: Full membership of a professional body of Accountants recognized to practice in the public service of Nigeria. Experience: Candidates for the position must have served in the public service of the state or the Federation and must have risen by virtue of merit and length of service to a rank not below that of a Director. Other useful competences: 1. Background in project related

specialization. 2. Professional qualification in ICT

related Accounting/Auditing processes.

3. Proven HRM knowledge and experience.

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Department Administration and General Services


Management of the Human Resources, which includes remuneration, welfare, career and discipline;

Handling and accounting for the finances involved in the administration of the Auditor General;

Management of materials which includes the stores of the Board;

Management of logistics and protocols.

Clerical skills, which include correspondence, record generation and record keeping;

Accounting skills which include Book-keeping, preparation of Accounting statements, auditing and banking operations; and

Treasury skills which include sourcing and custody of cash and near cash instruments as well as statutory and ad hoc reporting of financial status of the Director Administration and General Services (DAGS) (as representing the Board);

Stores operations which include purchasing and supplies, custody, distribution and accounting for materials;

Protocol and logistics which include management of the Board’s vehicles and itinerary as well as transport workforce;

Security which includes day watch and night watch.

i. Clerical Officers Post basic literacy such as the school certificate and ND in Administration.

ii. Accountants Degree/HND Accounts. iii. Accounting

Technician ATS II and ND (Account); General Certificate Examinations (GCE) with experience in the Accounts.

iv. Human Resources professionals (Welfare, Career, Labour relations.

Degree in Humanities/Social Sciences/Business Administration/Human Resource.

v. Drivers/Driver mechanics

Professional Drivers Licence plus Trade Test 2 & 3 in auto-mechanics.

vi. Logistics managers/officers

Degree in Humanities/Social Sciences/Business Administration/Human Resources.

vii. Stores Officers ND Purchasing & Supply/Stores Management.

viii. Night-watchmen day-watchmen

Basic literacy which may include First School Leaving Certificate.

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Department Government Audit


Examination of books of accounts and records;

Preparation of appropriation accounts and progress reports;

Extraction of IGR from reports of the KBIR and other MDAs;

Examination of computations of terminal benefits;

Control oversight on acquisition, maintenance and disposal of assets and inventories, loss of funds, stores, vehicles and board of survey (cash and unserviceable items);

Initiating queries and reports on audit issues;

Conducting audit examinations of state annual accounts.






ICT skills as applicable in Accounting and Audit assignments.

i. Audit Assistants ND in Accounting & Auditing, Accounting Technician Scheme (ATS) II, Business Administration, Economics and Statistics, Management sciences.

ii. Auditors Degree/HND Accounts plus professional qualifications in Accounts.

26

Department Parastatals Audit


Registration and Regulation of appointment of qualified external auditors;

Review of audited accounts and issuance of reports to relevant bodies;

Monitoring of financial activities in the parastatals;

Conducting fact-finding exercises on financial matters of establishments that are not covered by existing laws of the state.






ICT skills as applicable in Accounting and Audit assignments.

i. Audit Assistants ND in Accounting & Auditing, ATS II, Business administration, Economics and Statistics, Management sciences.


27

Department Projects Audit


Scrutiny of Contracts and review of expenditures incurred on projects, programs and bulk purchases;

Monitoring and evaluation of projects for value for money;

Special audit of MDAs.







Project valuation skills to include ability to read and understand specs and designs, to interpret QS reports and to prepare accounting for projects.

i. Audit Assistants ND in Accounting & Auditing, ATS II, Business administration, Economics and Statistics, Management sciences.


iii. Project Accountants

Background in engineering/ project related specialization plus professional qualification in Accounting.

28

Department: Planning Research and Statistics


Provision of (research) statistical information and Data management;

Coordination and preparation of the budget of the Office;

Overall program and set targets of achievement for the year;

Planning, monitoring and evaluation reports;

Overall annual report of the Office;

Secretary Tenders Board.






Statistical skills to include data collection and analysis and presentation;

Advanced knowledge of excel and Statistical Package for the Social Science;

High numerical ability;

High conceptual and organizational skills.

i. Statistical Assistants

ND in Mathematics/Statistics.

ii. Accountants Degree/HND Accounts plus professional qualifications in Accounts.

iii. Planners/Budget Officers

Degree/HND Accounts, Economic Planning, plus professional qualification in Accounts with Management Information System (MIS).

iv. Data processing Officers

ND/HND/BSc in Computer Science – software option. Possess good keyboarding skills.

v. Statistician BSc/HND Statistics plus professional qualification in statistics.

29

Section Four: Proposed Establishments

The need to be scientific in the determination of the workforce for each department was made very clear and adopted. The approach was to weigh each area of the deliverable, identify packet of tasks involved and assign man-hours to such packet of tasks. This was undertaken at an extensive interactive session. During the session, the following operational realities were brought to the fore:

1. Client constraints such as delays, lack of cooperation and poor accounting skills; 2. Current accounting documentation and processes which are largely manual whereas

computerisation is being highly touted; 3. Imminent process improvement in the strategic future as a result of computerisation

of accounts in the state MDAs; 4. The OAudG as of now is not in the position to audit state accounts should the MDAs

computerise their accounts; 5. There is the possibility of expansion in Government business, especially in revenue

collection and disbursement, implying expansion in work volume for the OAudG; 6. There is an increase in Government expectations from the OAudG in view of

heightened probity, accountability and responsibility to the polity. The workforce proposals are based on the new organogram which indicates expansion in some of the functional areas and a redefinition of functions in others. In addition, the resuscitation of activities on all hitherto moribund functions is highly envisaged.

Basis for workforce recommendations The participants were led to weigh the work volume in the various Audit and auditing functions stations of the state according to certain parameters:

1. Government Audit The current number of auditors assigned to each MDA/Sector was listed. Brainstorming over adequacy and performance level, it was agreed that the Health Sector presented the right conditions for a benchmark based on volume of work and the challenges involved. Using the Health Sector as a benchmark, the other sectors were rated for number of auditors required for effective performance both now and in the reengineered accounting future of the state.

2. Parastatals Audit The parastatals audit involves spot checks and special audits in addition to the primary functions of review of the report of the external auditors. Participants weighted the work volume involved on a scale of 1-10 based on number of man-days required to deal with the reports of external auditors on each parastatal. In all

30

between 75 and 80 parastatals were identified as active and the recommended workforce for handling their audit was agreed.

3. Project Audit The various sectors prone to projects were listed and the history of projects in the immediate recent past was considered. It was held that work in this sector had always suffered delay not on account of insufficient number of auditors but due to poor compliance by client establishments. The relative increase in volume of work was considered and a rise in workforce was recommended.

4. Planning, Research and Statistics It was generally agreed that the volume of work in the PRS department did not warrant a revision in its workforce but a review of skills was imperative.

The workforce requirement in the Administration and General Services (AGS) department was based on the assessed level of activities for each of its service parameters. It was generally agreed that the support staff for the other departments be counted out of the AGS and the volume of work in the AGS be assessed on what obtains within it. Balancing between conservative (hitherto manual) and modernised (envisaged ICT based processes) postures, the figures were suggested and ratified. The recommended establishment levels are as follows:

Department Division Positions Function Recommended workforce

Auditor General’s Office

Head of MDA Auditor General Head of MDA 1 Internal Audit Internal Auditor Internal Control 1 Secretarial Confidential

Secretary Secretarial 2

Transport Driver Transport 2 General Services

Messenger Miscellaneous 1 Cleaner Miscellaneous 1

Total 8

AGS Department

Head of Department

Director Coordination and Policy 1

Secretary Secretarial 1

Messenger Miscellaneous 1

Driver Transport 1

Administration Head of Administration

Admin Coordination 1

Staff Officer Establishment matters 1 Registry Officers Records 2 Registry clerks Records 2 HRM officer Staff matters 1

31


Driver Protocol 1

Dispatch/Messenger

General Services 4

Watchmen Security 2

Accounts Head of Accounts

Coordination of Accounting process and records

1

Cashiers Accounting operations 1

Account Clerks Accounting operations 1

Store Head of store Stores Coordination 1 Assistant Materials management 1

Total 23 Government Audit

Director Departmental Head

Administration and Technical

1

Secretary Secretarial 1 Messenger Miscellaneous 1 Driver Transport 1

Ministerial Audit

Head Unit work-team coordination

1

Auditors Audit 105

Miscellaneous Audit


1

Auditors Audit 2

Pension Head Unit work-team coordination

1

Auditors Audit 4 Total 118 Projects Audit

Director Head Administration and Technical

1


Human /Social Services sector


1

Auditors Audit 10

Infrastructure Head Unit work-team coordination

1

Auditors Audit 16 Total 33 Parastatals Audit

Director Head Administration and Technical

1


32


Socio-economic


1

Auditors Audit 6

Socio-cultural Head Unit work-team coordination

1

Auditors Audit 15 Total 27 PRS Director Head Administration and

Technical 1


Planning & Research


1

Planning Technical Personnel

Research, Budget and Planning Services

1

Statistics Head Unit work-team coordination

1

Statisticians Data collection & Analysis

1

Total 8 Grand Total 217

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Section Five: Current establishment level compared with the recommended

S/N

Department Establishment

Variance Comments Current Recommended

1. Auditor General 1 8 +7 Variance caused by the counting of direct support and services staff into the Office.

2. Administration & General Services

28 23 -5 Support and General services staff domiciled in other departments have been counted out.

3. Government Audit

123 118 -5

Shortfall despite that four support staff have been counted in. Otherwise, the variance would have been -9.

4. Projects Audit 23 33 +10

Support and General services staff have been counted in. In addition, the department has been expanded to effectively cover its functions that are currently being performed at sub-optimal level.

5. Parastatals Audit

31 27 -4

Shortfall in spite of the General services staff counted in and the number of functions to be reactivated. It was agreed that the department was overstaffed.

6. Planning Research and Statistics

5 8 +3

The positive variance is inevitable because of the general services staff. Otherwise, the staffing should remain at the current number but with the injection of new skills and transfer of ineffectual ones.

7 Total 211 217 +6 The cost implication should not be drastic. But transfer and capacity building may be challenging.

34

Section Six: Skills Development

Workforce capacity consistency and assurance of proactive development is as important, if not more important than just numbers in workforce strategic planning. It was generally appreciated by the consultants and participants that the OAudG is in dire need of capacity building in view of the following:

1. Staff training has been at a low ebb in recent times in the state and especially concerning specialised technical skills in the OAudG;

2. There have been rapid and challenging changes in the field of Public Accounts and Auditing in recent times, and it is on-going;

3. General administration in the public sector is getting more specialised and there is the need to keep abreast of the challenges this poses;

4. ICT skills are generally on the low side in the public sector whereas there is the drive towards e-governance.

Training Undergone Participants however rated staff training programmes as poor and far between. Submission by the Office indicates that only a total of 26 staff from various departments underwent any form of Training in the past three years.

Identified Training Needs Compositing the outcome of the discussions and the responses of the management staff to the basic interventions skills questionnaire (see below) the following specific training need areas are identified: 1. Office of the Auditor General

i. Interpersonal skills and self-management; ii. Efficiency and performance improvement;

iii. Advanced communication in the public sector; iv. ICT as a Job tool training; v. Problem Analysis and decision making;

vi. Public Service Delivery Principles and Responsiveness to Internal and External Clients;

vii. Management of change and organisational culture; viii. International Public Sector Accounting Standards (IPSAS) course.

2. Department of Admin & General Services i. Basic financial and resource management skills;

ii. Work planning and target setting; iii. Performance management; iv. Human Resources capacity building strategies and implementation; v. Stores administration skills;

vi. Effective registry Management; vii. Advanced communication in the public sector;

35

viii. Records management and archiving; ix. Human Resources Information Management training; x. Contemporary Establishment Matters;

xi. Fundamentals of Human Resources Management; xii. Training Needs Analysis;

xiii. ICT as a Job tool training; xiv. Monitoring and Evaluation of Training and Staff Development Programmes; xv. Work Planning and Target Setting.

3. Department of Government Audit

i. Investigation skills for Auditors; ii. Report writing course;

iii. Advanced Book-keeping for Audit Assistants; iv. Auditing in a Computerised accounting environment; v. Work planning and target setting;

vi. International Public Sector Accounting Standards; vii. Systems Applications Products;

viii. Certified Information Systems Auditor training; ix. Associate Certified Fraud Examiners training; x. Computer Aided Accounting Techniques tools training e.g. Audit Command

Language (ACL), Structure Query Language (SQL).

4. Department of Project Audit i. Project monitoring basics;

ii. Project valuation and accounting procedures; iii. Value for money Audit process and reporting; iv. Outline of Forensic audit and investigation; v. International Public Sector Accounting Standards;

vi. Systems Applications Products; vii. Certified Information Systems Auditor training;

viii. Associate Certified Fraud Examiners training; ix. Computer Aided Accounting Techniques tools training e.g. ACL, SQL.

5. Department of Parastatals Audit

i. Audit report writing; ii. Principles of Integrated Audit report;

iii. Fraud detection and Prevention; iv. Work Planning and Target Setting; v. International Public Sector Accounting Standards;

vi. Systems Applications Products; vii. Certified Information Systems Auditor training;

viii. Associate Certified Fraud Examiners training; ix. Computer Aided Accounting Techniques tools training e.g. ACL, SQL.

36

5. Department of Planning, Research and Statistics

i. Training on Advanced Microsoft Excel; ii. Public service statistics and data management course;

iii. Audit programme planning; iv. Budget and budget monitoring training; v. Advanced statistical analysis for public sector decisions;

vi. ICT training, as relevant to job/functions; vii. Fundamentals of workforce planning;

viii. Work planning and target setting; ix. Orientation on OAudG Mandates, Mission Statement, Core Values, Challenges

and Operation.

37

Section Seven: Workforce Action Plans

Staff Transfers and Recruitment The OAudG currently has 211 staff members which is lower by six than the recommended 217. The increase is imperative on account of envisaged widening of the scope of coverage and an expansion of activities to cover all facets of the mandates, especially as some vital functions had been identified as being sub-optimally discharged or not being discharged at all. (See report of the Functional Review). The OAudG will require the injection of new staff. But before Management considers making its request, it is important that it looks inward first, to reallocate and reassign staff to cover the various departments in view of the Function-Skill profiling that has been carried out. Management must realise that the function-skills as profiled is a departure from hitherto and the requirements are generally higher than those that currently determined. This is because of the need for the OAudG to reposition and to operate with the best quality staff, who by skill and qualifications are ahead of the personnel in charge of the documents and records they are statutorily required to assess, review, evaluate and proffer opinion on. It is noteworthy that none of the staff of the OAudG in Kano State as of August 2014 indicated qualifications or membership of a body of Chartered Accountants (ANAN or ICAN). If this is so, it indicates a serious professional deficiency. The following recommendations are made on the key staff recruitment and transfers for the departments. The Auditor General There is only one staff member in this position. This fulfils statutory provision. The incumbent will require further qualifications to fulfil the requirements of the new profile. The Administrative and secretarial staff are not counted into the unit, but rather under the AGS. This is misleading in Establishment level. The assigned staff should be drawn out of the AGS and assigned to this Office. Department of Administrative and General Services With the assignment of staff of the Auditor General into his office, and also to the departments, the rest staff should be carefully audited for suitability. It should be noted that the department is filled with Executive Officer cadres. This should be redressed. This may require some transfer of Executive cadres out and the injection of some Administrative Officer cadres. Department of Government Audit It is recommended that the number of clerical officer cadres be reduced – 13 is a large number. As it is, it is apparent that only the Deputy Directors are in the Administrative Officer cadre. By qualifications, none of the current pool of staff fully meets the requirements for the various positions.

38

The number of Executive Officer cadres need to be reduced and replaced with Administrative Officer cadre. Most importantly, staff should be encouraged and enabled to be professionally qualified for their positions. Department of Parastatals Audit The department needs to have a strong intellectual base and also needs to be especially at par with the best among the external auditors that the various parastatals may engage since they will review the reports prepared by such auditors. As of now, 20 out of the 31 staff in the department are Executive Officer cadre. This is a constraint in itself as there are no guarantee of conversion and advancement beyond the specified limits (as per Scheme of Service). It is recommended that some Administrative Officer cadres be brought in while the Executive Officer cadres are redeployed. The state may also consider injecting new staff on recruitment or transfer to beef up the staffing to at least meet the minimal requirements for the department. Department of Project Monitoring The mix of the cadres is as it is for other departments. Out of a total number of 23, 11 are holders of the first degree or equivalent. But just eight out of the 23 are of the Administrative cadre. The implication for succession is dire. Accounting skills in the department should also be beefed up. Department of Planning, Research and Statistics The department has just five staff all but one of whom has a first degree or equivalent. In addition, the only non-graduate is the only Executive cadre staff in the department. Four of the staff members are accountants and only one is a statistician. There is a need to have at least one more Statistician and an Economic Planning specialist in the department. This calls for some movement of staff by transfer and or redeployment.

Staff Training and Development Formal training courses that address technical areas for effective performance of the departments should be organised. Some will be short-term off-the-job while others may be for long period. The management should also consider sponsoring some of the staff to higher institutions on terms as may be consistent with state policies or on some appealed terms. From the identified areas of training needs below is an overview of the recommended training courses by staff categories in the various departments.

39

Recommended Training by Staff on GL 07 and above in OAudG Departments

S/No. Department General/All Staff Categories GL 07-12 GL 13 and above

1 Auditor General’s Office

1. Orientation on Audit Guide and

financial regulations.

2. ICT training, as relevant to

job/functions.

3. Public Service Delivery Principles

and Responsiveness to Internal

and External Clients.

1. Interpersonal skills and self-management workshop.

2. Efficiency and performance improvement workshop.

3. Advanced communication in the public sector.

1. Problem analysis and decision making.

2. Management of change and organisational culture.

3. IPSAS course. 4. International Standards of

Supreme Audit Institutions (ISSAI).

2 Administrative & General Services

1. Basic financial and material resource management skills.

2. ICT as a job toll.

3. Time and Self-Management.

4. Public Service Delivery Principles and Responsiveness to Internal and External Clients.

5. Records management and archiving.

6. Fundamentals of Human Resource Management.

7. ICT as a Job tool training.

8. Work Planning and Target Setting.

1. Spreadsheet and accounting data management.

2. Work planning and target setting.

3. Performance management.

4. Stores administration skills.

5. Advanced communication in the public sector.

6. Contemporary Establishment Matters.

7. Training Needs Analysis.

1. Human Resource capacity building strategies and implementation.

2. Work planning and target setting workshop.

3. Performance management workshop.

4. Human Resource Information Management training.

5. Monitoring and Evaluation of Training and Staff Development Programmes.

40


3 Government Audit

1. Investigation skills for Auditors.

2. Report writing course.

3. Advanced book-keeping for Audit Assistants.

4. Computer Aided Accounting Techniques tools training e.g. ACL, SQL.

1. Auditing in a Computerised accounting environment.

2. International Public Sector Accounting Standards.

3. Certified Information Systems Auditor training.


2. Systems Applications Products.

3. Associate Certified Fraud Examiners training.

4. ISSAI.

4 Parastatals Audit

1. Audit report writing.

2. Principles of Integrated Audit report.

3. Fraud detection and investigation.

4. Work Planning and Target Setting.











6. ISSAI.

41


5 Planning, Research & Statistics

1. Audit programme planning.

2. ICT training, as relevant to job/functions.


4. Orientation on OAudG Mandates, Mission Statement, Core Values, Challenges and Operation.

1. Budget and budget monitoring training.

2. Public service statistics and data management course.

3. Training on Advanced Microsoft Excel.

1. Advanced statistical analysis for public sector decisions.

2. Fundamentals of workforce planning.

See also Appendix 7 for further training programmes recommended by department.

42

OAudG should make plans to actualise this proposed training schedule within the first twelve months of implementation of this Workforce Plan in addition to whatever the Office of the Head of Service has as programme during the same period. In addition, the OAudG should increase and sustain the tempo of Human Resources development in all its forms for the staff members.

Generic ICT training aside, the OAudG should provide a general stand-alone workstation in each room of the Office and encourage the staff to use the machine for hands-on skills development. In addition to the general training programmes, each staff should be appraised and individual training needs identified for them.

General Management and Basic Intervention Skills Staff members at the management category (which for this purpose include GL 13) were requested to do some self-assessment in general management and basic Intervention Skills. The 10 parameters are as follows:

S/N Skill Areas Brief Description

1. Direction Clearly stating and writing in some detail what activities should be carried out, by whom, when and with what resources.

2 Coordination and organisation

Organising staff in respect of functions they should be performing and coordinating what they do on a daily basis.

3. Performance monitoring

Getting and using information/data to manage staff performance; holding meetings/briefing sessions to get information on progress, identifying performance constraints and problems and taking effective remedial actions.

4 Analytical Skills Analytical skill is the ability to visualize, articulate, and solve both complex and uncomplicated problems and concepts and make critical business decisions based on available information.

5. Facilitating change in others

The ability to influence others to see the need for change and mentoring them to be part of the change.

6. ICT skill ICT literacy for job performance, especially as it concerns the mandate and functions in the Office of the Auditor General.

7. Job specific skills plus

In-depth working knowledge of the dictates of jobs in various departments of the Office, especially as it relates to specific desk where respondent has been posted.

8. Client awareness Clear understanding of what the internal and external clients of the Office requires or expects. This includes acute awareness of who such clients are.

9. Report writing skills

Ability to generate work related reports in precise, lucid language suitable for use as official document of the workplace.

43

S/N Skill Areas Brief Description

10. Human Resource development

Skill in facilitation of learning for subordinate in particular and co-workers in general, which includes identification of the need for skills/ knowledge enhancement and advice on intervention method.

(See Appendix 4) The objective was to identify areas where the staff members perceive themselves as being weak and especially needful of specific development. Overall, 58 questionnaires were returned out of 68 distributed. Below are the findings:

1. Staff members rated themselves just above average in all areas except ICT and Performance Monitoring.

2. The highest self-rating is in job-specific skills, where the average rating is 3.29 or 65.8%. 3. As many as 88% rate themselves below average in ICT skills. 4. Expectedly, as many as 90% of the respondents desire training in ICT. 5. About 40% of the staff desire to be trained in Report writing although the self-rating in

the skill area is not particularly poor.

(See Appendix 5 for details of the analysis)

Recommendations on General Management and Basic Intervention Skills It is therefore recommended in view of the above that the following steps be taken:

1. A generic training should be organised, the contents of which should be, Basic Management Intervention skills workshop to cover such topics as are able to afford participants good grounding in each of the intervention skills listed except ICT and Report writing.

2. The ICT workshop for this category of staff should be of two kinds: a. basic knowledge; b. job-focused training – Auditing process, IPSAS and the Certified Institute of

System Auditors for example. 3. Report writing workshop should be specially organised for the management staff

members.

Study Tours and Exchange Programmes It is recommended that the staff (at management category in particular) should undertake Study tours and exchange visits/programmes to some other states in the federation as peer mentoring activities. During such tours, the staff should compare their system, process and procedure as well as tools. The debriefing sessions should include modalities for improvement in all these areas.

44

Operating a Learning Culture Knowledge sharing is a veritable means of skills development and sharpening. The OAudG should put in place a system of learning culture to include:

1. Regular field experience and challenge brainstorming; 2. Periodic knowledge update seminar; 3. Knowledge based social media network; 4. Client mind-rubbing sessions; 5. Each department (including administrative and General Services) should have a copy,

at least, of the State’s Financial Regulation and Audit Guide and it should be made readily available to staff members.

In addition, the OAudG should orient the entire workforce on continuous self-learning and provide system, resources and support to facilitate such self and continuous learning. This could include but should not be limited to pin-point job skills; general job skills and peripheral knowledge and skills should also be shared. A help desk for ICT and Audit tasks should be considered as it will go a long way in building the confidence of staff in new skills and processes. It is in the pipeline that the accounts in all MDAs in Kano State will be computerised in the next few years (three-five years?). It is important for the staff members of the Office of the Auditor General to have a head start in the various packages that may be installed. It will be a big plus if the Office could retain some consultants for hands-on coaching until the OAudG can go auto-pilot on the technology.

Staff Performance Management Staff performance management should not be left to the Annual Performance Evaluation Report. Other subtle but highly effective performance commitment enhancers should be explored. These include:

1. Job Description; 2. Performance targets; 3. Annual and quarterly departmental work plans; 4. Mutually agreed key performance indicators.

Staff should be trained in the principles and applications of these tools.

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Section Eight: Summary of Action Plans

The following table presents a summary of salient issues/recommendations for management action. Although the deadlines are suggested for guidance only, it will be of much benefit to the OAudG if the deadline could be given some consideration. Management Area

Issues/Recommendations Responsibility Deadline/Time frame

Improving Staff quality

1. Implementation of the agreed position profiles.

2. Injection of new staff especially new recruitments.

Auditor General/OHoS

January 2015

3. Balancing age distribution by bringing in fresh graduates (age 25 to 30).

OHoS Next recruitment

4. Improving Gender inclusion by bringing more women into the OAudG than it currently has.

OHoS This is a gradual process but should start immediately.

Staff training and development

1. Staff training in Modern auditing basics beginning with the Spreadsheet.

Auditor General/ Departmental Heads

October 2014

2. Training in other areas as specified in the training recommendations.

Auditor General/ Departmental Heads/OHoS

Beginning from December 2014

3. Sponsorship of staff for higher qualifications.


4. Basic intervention skills training for Management staff.


January 2015

5. Study Tours and Exchange Programmes (Directors and other key staff)

Auditor General

February/March 2015

6. Establishment of learning culture: i. Placement of Financial

Instructions in each department to allow for easy access to the document by staff.

Auditor General/ DAGS

October 2014

46

Management Area

Issues/Recommendations Responsibility Deadline/Time frame

ii. Regulations and Audit Guide in each department.

DAGS October 2014

iii. Identification and designation of skill resource persons.

Departmental Heads

October 2014

iv. Establishing in-house knowledge based social media network.

DAGS June 2015

Improved Staff performance management

1. Writing Job Description for every staff and Positions.

Departmental heads

October 2014

2. Setting staff performance targets for the next accounting year.

3. Making Annual and quarterly departmental work plans.

4. Agreeing key performance indicators with staff.

Departmental heads

December 2014

5. Organising client mind-rubbing sessions.

Auditor General

January 2015

6. Organising knowledge update seminar in-house.

Auditor General/Skill Resource persons

Every quarter start from March 2015

Updating the Establishment level

Bringing the Establishment level up to the recommended by departments and overall.

i. New Recruitment. ii. Staff transfer to include

internal transfer, transfer out of and into the OAudG.

Auditor General/ OHoS/ Director Establishment

December 2014 to March 2015

47

APPENDICES

Appendix 1: Approved establishment level compared with nominal roll

Title of Post Approved Filled

Auditor General’s Office

Auditor General 1 1

Total 1 1

Admin DAGS 1 0

Deputy Director 1 1

C. E. O. 1 1

C. E. O. (Audit) 1 0

A.C.E.O. (Audit) 1 2

P.D.P.O. I 1 1

ASI 0 1

A. S. II 1 0

A. E. O. 1 1

P.E.O. I (Audit) 0 0

P.E.O. II (Audit) 2 2

A. A. II 1 0

A. A. III 0 1

Comp. Assistant I 1 0

Data Processing Assistant 1 1

Asst Data Processing Officer 0 1

Chief Typ. 0 2

Snr. Typ. 0 1

Secretarial Assistant III 1 1

Chief Motor Driver 3 2

Head Mess. 8 9

Head Cleaner 2 0

Head Watchman 1 0

Snr. Watchman 1 1

Total 30 29

Government Audit

Director 1 1

Deputy Director 14 7

C/ Auditor 7 6

A. C. A. 1 1

P/ Auditor 1 1

S/ Auditor 1 1

Auditor I 1 1

Audit. II 1 1

C. E. O. 18 16

A.C.E.O. 12 11

48


P. E.O. I 8 7

P.E.O. II 16 16

S. E. O. 6 4

H. E. O. 12 14

E. O. 16 15

A.E.O. 6 7

CCO(Audit) 2 2

A.C.C.O. 1 1

SCO(Audit) 0 6

C.O.(Audit) 7 5

CA 4 0

Total 135 123

Parastatals Director 1 1

Deputy Director 4 4

Chief Audit 1 1

A. C. Audit 1 1

Snr. Audit 2 1

Auditor II 4 3

C.E.O. 3 3

A.C.E.O. 1 1

PEO II 2 3

S. E. O. 3 3

H. E. O. 4 4

E.O. (Audit) 1 1

A. E. O. 6 5

Total 33 31

Project Director 1 1

Deputy Director 2 2

Chief Auditor 2 2

Auditor II 3 3

C. E. O. 2 2

ACEO 1 0

P.E.O. II 4 4

H. E. O. 2 1

E. O. 2 2

AEO 5 5

CTO 1 0

ACWS 1 1

Total 26 23

PRS

Director 0 1

Sit-in-Director 1 0

C.S.O. 1 1

49


Aud. II 2 2

P E O II 0 1

Snr Statistician 1

Total 5 5

Grand Total 229 211

50

Appendix 2: General Management and Basic Intervention Skills Assessment (Sample Questionnaire)

SPARC OFFICE OF THE AUDITOR GENERAL, KANO STATE

GENERAL MANAGEMENT AND BASIC INTERVENTION SKILLS (FOR STAFF ON GL 13 AND ABOVE) ONE QUESTIONNAIRE PER STAFF

In order to help the Office of the Auditor General to identify areas in which its Senior Management need help for their general management role, there is need to find out how well they rate on some basic skills. This form is used for eliciting such information. THE INFORMATION YOU PROVIDE WILL BE KEPT CONFIDENTIAL. And your name will not be associated or identified with your response. Rating Instruction: The table below contains basic skills associated with the achievement of the mandates of the Office of the Auditor General.

(i) Which of them do you possess and how well? Rate yourself on a scale of 1-5 (1 being the least and 5 being the highest) on each skill

are.

(ii) Besides, indicate at most 3 important skill areas on which you believe you need further help by way of capacity building. You may add

an explanation or remark to clarify aspects of your rating or capacity need.

S/N

Skill Areas Brief Description Rating (1-5)

Place ‘X’ against skill areas on which you desire capacity building (maximum 3 areas)

Remark/Explanation regarding the rating or area of capacity need (if any)

1. Direction Clearly stating and writing in some detail what activities should be carried out, by whom, when and with what resources.

2. Coordination and organisation

Organising staff in respect of functions they should be performing and coordinating what they do on a daily basis.

51

S/N




3. Performance monitoring

Getting and using information/data to manage staff performance; holding meetings/briefing sessions to get information on progress, identifying performance constraints and problems and taking effective remedial actions.

4. Analytical Skills Analytical skill is the ability to visualize, articulate, and solve both complex and uncomplicated problems and concepts and make critical business decisions based on available information.

5. Facilitating change in others

The ability to influence others to see the need for change and mentoring them to be part of the change.

6. ICT skill ICT literacy for job performance, especially as it concerns the mandate and functions in the Office of the Auditor General.

7. Job specific skills plus

In-depth working knowledge of the dictates of jobs in various departments of the Office, especially as it relates to specific desk where respondent has been posted.

8. Client awareness

Clear understanding of what the internal and external clients of the Office requires or expects. This includes acute awareness of who such clients are.

9. Report writing skills

Ability to generate work related reports in precise, lucid language suitable for use as official document of the workplace.

52

S/N




10. Human Resource development

Skill in facilitation of learning for subordinate in particular and co-workers in general, which includes identification of the need for skills/ knowledge enhancement and advice on intervention method.

Respondent’s Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Position and Grade: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Department/Unit: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Date questionnaire was completed: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

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Appendix 3: General Management and Basic Intervention Skills Assessment (Aggregate Responses) Self-rating on management skills

S/N Skill Areas Aggregate rating (1-5) by departments Over all aggregates AGS Government

Audit Project PRS Parastatals

1. Direction

No

Su

bm

issi

on

3.2 3.1 3.5 2.3 3.09

2. Coordination and organisation 3.0 3 3

2.3 2.93

3. Performance monitoring 2.6 3.1 3 2.4 2.74

4. Analytical Skills 3.1 3.2 2 2.1 2.98

5. Facilitating change in others 3.1 3.1 3.5 2.0 2.95

6. ICT skill 2.3 1.6 1 1.9 2.14

7. Job specific skills 3.4 3.2 3 2.9 3.29

8. Client awareness 2.8 2.9 3.5 3.2 3

9. Report writing skills 3.2 2.9 2.5 2.9 3.14

10. Human Resource development 3.1 3.3 2

2.7 3.07

Indicated areas of improvement needs

S/N

Skill Areas % of respondents requiring update in the given area Over all aggregates

AGS Government Audit

Project PRS Parastatals

1. Direction

No

Su

bm

issi

on

10% 0% 100% 0% 5%

2. Coordination and organisation 10% 0% 0%

0% 9%

3. Performance monitoring 30% 0% 100% 0% 19%

4. Analytical Skills 10% 0% 0% 20% 16%

5. Facilitating change in others 20% 10% 0% 20% 17%

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S/N

Skill Areas % of respondents requiring update in the given area Over all aggregates

AGS Government Audit

Project PRS Parastatals

6. ICT skill 80% 90% 50% 100% 88%

7. Job specific skills 10% 0% 5% 0% 3%

8. Client awareness 20% 10% 100% 0% 12%

9. Report writing skills 40% 20% 0% 80% 43%

10. Human Resource development 20% 0% 100%

40% 24%

Appendix 4: Allocation of workforce: Government Audit & Parastatals depts.

1. Government Audit department

Considered allocation of auditors to Establishments at the workforce planning session

S/No Establishment No of Auditors

1. Education 4

2. Agriculture 7

3. Health 7

4. Commerce 3

5. Information 2

6. Women Affairs 3

7. Environment 3

8. Justice

5 9. Budget

10. Local Government

11. Project Monitoring

12. Water 6

13. Land 2

14. Higher Education 2

15. Science & Tech 1

16. Rural Development 3

17. Special duties 1

18. Works 7

19. Finance 7

Sub Total 63

Statutory bodies etc

1. Judiciary 11

2. State House of Assembly 3

3. KBIR 5

4. Office of Head of Service 2

5. Cabinet Office 5

6. Government House 6

7. Computer Centre 5

8. Civil Service Commission

4 9. KanSIEC

10. Local Government Audit

11. Office of the Auditor Gen

Sub-Total 41

Overall Total 105

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2. Parastatals Audit Department

A. Socio Cultural Division

Establishment Activity Scale (1-10) 1. Agency for Mass Education 6 2. Kano State University of Science &

Technology Wudil 7

3. College of Art, Science & Remedial Studies 4 4. Sa’adatu Rimi C. O. E 5 5. Kano State Polytechnic 8 6. Audu Bako College of Agriculture 3 7. North West University 3 8. State Universal Basic Education Board 10 9. Kano State Secondary Schools Management

Board 4

10. Radio Kano 4 11. Abubakar Rimi Television 2 12. History & Culture Bureau 1 13. State Emergency, Relief & Rehabilitation

Agency 2

14. Hospitals Management Board (HMB) – HQ 3 15. HMB –Municipal 1 16. HMB – Gwarzo 1 17. HMB – Danbatta 1 18. HMB – Bichi 1 19. HMB – Rano 1 20. HMB – Gaya 1 21. HMB – T/Wada 1 22. HMB – Sir Muhd Sunusi Gen. Hosp. 2 23. HMB – Hasiya Bayero 2 24. HMB – Waziri Shehu Gidado 2 25. HMB – M A W S H 7 26. HMB – M M S H 7 27. HMB – Sheikh Muhd Jidda 2 28. HMB – Abubakar Imam Urology Centre 2 29. Kano Agriculture and Rural Development

Agency 6

30. Science & Technical Schools Board 5 31. Aminu Kano School of Islamic & Legal Studies 3 32. Kano State Fire Service 1 33. Kano State Hisba Board 1 34. Kano State Leventis Foundation 1 35. Kano State Library Board 1

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Establishment Activity Scale (1-10) 36. Kano State Scholarship Board 1 37. Kano Capital school 1 38. Kano State Sharia Commission 1 39. Kano State Consumer Protection Agency 1 40. Kano State Pension Board 8 41. Rural Water and Sanitation Agency 4 42. Kano State Sports Council 5 43. Kano Pillars 2 44. Kano State Law reform Commission 1

Total 132

B. Socio Economic Division

Establishment Activity Scale (1-10) 1. Water Resources Engineering and

Construction Agency 2

2. Kano State Housing Corporation 5 3. Kano State Transport Authority 3 4. KNUPDA 7 5. Refuse Management and Sanitation

Board 2

6. Kano State Investment Properties 1 7. Abubakar Rimi Market 2 8. Sustainable Kano Project 2 9. Kano Road Management Agency 5 10. Kano Road Transport Agency 1 11. Kano Tourism Board 1 12. Kano State Wild Life & Zoology Garden 3 13. Kano State Agriculture Supply Company 1 14. Kano State Water Board 6 15. Kano State Pilgrims Welfare Board 4 16. Kano State Board of internal revenue 6 17. Drugs Management Agency 2 18. Kano State Rural Electricity Board 2 19. Asphalt & Quarry 1 20. Kano Afforestation Programme 1

Total 57

Workforce allocation formula:

Assessed staffing for activities 1 per 10 activity level Staff due allocation to Socio-Cultural 132/10 = 13.2 rounded off with slacks 15 Staff due allocation to Socio-Economic 57/10 = 15.7 rounded off with slacks 6

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Appendix 5: Further Training recommended Training Schedule Short Term

S/N Training Departments Categories

1. Induction course for new entrants (Accounting based)

All DEPTS All freshers

2. Basic principles of Accts and Audit for non-accountant new recruits

All DEPTS All freshers without acct background

3. How to write audit reports Project DEPT 7 & above

4. Audit report presentation techniques PRS DEPT only 12 & above

5. Audit techniques in capital projects Projects department 12 & above

6. Basic principles of audit investigation All DEPTS 6-10

7. Application of statistics in auditing PRS DEPT 6-10

8. IPSAS introductory workshop All DEPTS 6 & above

9. Hands-on ICT familiarisation and orientation

All DEPTS All categories of staff without ICT skill

11 Computer assisted auditing techniques (CAAT)

Auditors All auditors

12. Effective registry Management AGS 3-7

13. Effective Communication skills All DEPTS 10 & above

14. Managing meetings All DEPTS 13 & above

15. Contemporary HRM Principles & practice AGS 10 & above

16. Introduction to Human Resource management Information System (HRMIS)

AGS 8 & above

17. Mandatory Continuous Professional education

Members of professional bodies

All members of professional bodies

Medium Term

S/N Programme Departments Categories

1. Advanced hands-on ICT for Auditors (Excel)

Auditors 8 & above without Excel skills

2. IPSAS introductory workshop Auditors All 3. Hands-on ICT familiarisation and

orientation All departments All staff

4. IPSAS All technical departments

All staff

5. Forensic Accounting: Techniques & Procedures

All departments GL 10 and above

6. Advanced excel training for auditors All technical departments

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Long term

S/N Programme Department Categories

1. HND/BSc Accounting Technical departments Auditors 2. HND/BSc Statistics PRS Auditors 3. Postgraduate Professional Diploma Course

in Accounting (ANAN) Technical departments Audit Assistants

4. ND course for assistant cadres Technical departments Audit Assistants

www.sparc-nigeria.com State Partnership for Accountability, Responsiveness and Capability (SPARC) For more information email: [email protected]

October 2014 workshop Report of Workforce Planning Kano · PDF file ·...

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