A Technical audit may be defined as "A systematic, independent process for obtaining evidence and evaluating this objectively to determine the extent to which needs or expectations are fulfilled."
The practice of promoting quality of Public infrastructure and technical audit is new approach in Nepal but the importance of quality & technology has become the concerned subject matter since 1970 AD only. Adequate concentration is never given towards the quality of development activities and better services.
Asian Development Bank (ADB) & Administrative Improvement Commission has addressed towards the quality maintenance and optimum utilization of expenses for better Public infrastructure in 1990. As a result in 1992 A.D. Chief Office of technical audit was establish within Ministry of Physical Planning and development (former Ministry of Transportation and Development)
In the process of improving the capacity and procedure of technical audits Ministry of Physical Planning and development has given the speed but the main role and function was still passive. In 2058 B.S., the arrangement was made for establishing the Technical audit Division under the first amendment of economic administration Act.
RMDP under DTAC project was implemented in 31 st July, 2003,working for preparation of TA manual for Road, Drinking water and Sanitation. It was funded by World Bank.
It has become a great challenge to maintain the quality of Public Infrastructure for the government of Nepal . Scattered Planning and petty Civil workers is disturbing in quality maintenance of public development activities. Only government organization could not cope the challenges to maintain the quality of public infrastructures.
It has become a severe public concern to maintain the quality of public development activities for the sustainability and achievements according to the planning.
Due to lack of concentration in Technical Audit, the cost of planning is increasing and need for the variation arises resulting in an increment in cost and maintenance cost, which is reducing sustainability of the project.
Technical audit is the process of maintaining the sustainability in the quality of any Public development activities through the assessment of cost of effectiveness.
Technical audit is done to monitor the activities, which is done according to the rules and regulation of Nepal Government, Norms of development and contract document. The main purpose of audits is to examine how well the planned or design criteria are met by the project within the allocated time frame and budget. Technical Audit depends upon the nature and volume of the Public development activities.
Planning and design: In this phase, Technical Audit is focused on preliminary planning and designing related with quality and adequacy.
Procurement: In this phase, Technical Audit is focused on purchase of service, equipments and raw materials mainly related with transparency, FAR and requirements of funding agencies.
Implementation: In this phase, Technical Audit is focused on accomplishment or construction that is mainly related with quality schedule and budget.
Post Implementation: In this phase lie the activities after the program implementation, repair and maintenance and re construction along with assessment of principal aspect of project.
Its sustainability
It design appropriate
Its cost effectiveness
What lesson have been learned
Activities mentions below are performed:
Examine the activities which are done according to the planning or not.
Examine the activities which are done according to the program objective or not.
Preparing the program layout and examine the possibilities of service provided and optimum use of purchased raw materials, whether the works is implemented according to the law and order.
Examine the management of budget release is right or wrong.
Examine the time table and the work done accordingly or not
Examine the achievements according to the planned or not.
Examine whether the activities done within the allotted budget frame.
Examine the Project design either right or wrong
Examine the transparency about the service, purchase during project planning.
Examine the quality of project and its implementation done within time frame or not.
Examine the cost effectiveness.
Examine the project's sustainability.
Expected Benefits from Technical Auditing:
Improved infrastructure quality and value
Assured application of public work directives
Transparent, cost effective procurement of goods and services
Decreased project quantity and cost variations
Decreased annual maintenance expenditure
Increased project life with decreased life cycle costs
All citizens hold equal responsibility for the sustainability and quality maintenance of any Public development activities. The Centre perform main role in the sustainability of technical audits towards the maintenance of the quality of Public development activities. We can achieve goal only when we put our responsibility in transparent way. Technical Audit is not a means but a medium. The purpose and importance gets meaningful only when we become responsible and move towards maintaining the quality of any development activities.