Para no.1 : Absence of Strategic Planning Undermines Training Effectiveness at TGS
The Training and Development Section (TGS) is entrusted with the pivotal role of enhancing personnel
capabilities through quality education, primarily to facilitate promotions and bolster capacity within their
parent departments. Despite receiving financial support, such as the AIDS grant from JICA, TGS currently
operates without an approved strategic plan, defined Key Performance Indicators (KPIs), or a clear future
vision. This absence of structured planning is a significant concern, as effective execution is inherently
dependent on comprehensive planning.
Criteria: TGS's mandate includes providing quality education and training to personnel, aiming to
prepare them for promotions and to enhance their capacity to perform effectively in their respective
departments.
Condition: The institution lacks an approved strategic plan, defined KPIs, and a future-oriented strategy.
This deficiency extends to the absence of clear milestones and achievement indicators, leading to
unstructured training programs.
Cause: The root cause is the absence of strategic planning and goal setting. Without a structured plan,
TGS cannot align its training programs with organizational objectives or measure their effectiveness.
Effect: The lack of planning results in ineffective execution of training programs, leading to suboptimal
performance in capacity building and promotions. It also hampers the institution's ability to demonstrate
accountability and justify the utilization of funds received from governmental and international sources.
Result: The institution's training initiatives may fail to meet their intended objectives, leading to a
workforce that is not adequately prepared for promotions or enhanced responsibilities. This scenario
undermines the overall efficiency and effectiveness of the parent departments.
Recommendation: It is imperative for TGS to develop and implement a comprehensive strategic plan
Para NO .2 Absence of SOPs and Course Content Undermines Refresher Training Effectiveness at TSG
Criteria: TSG is responsible for delivering both promotional and refresher (capacity-building) training
programs. Effective training requires well-defined Standard Operating Procedures (SOPs) and detailed
course contents to ensure consistency and quality.
Condition: The audit revealed that while SOPs and detailed course contents exist only for promotional
training, there is a complete absence of such structured documentation for refresher or capacity-building
courses. Lectures are delivered without predefined course outlines, leading to inconsistent and
potentially ineffective training sessions.
Cause: The root cause of this deficiency is the lack of a comprehensive planning framework within TSG.
There is no approved training plan or strategy guiding the development and delivery of refresher
courses, resulting in ad-hoc and unstructured training sessions.
Effect: The absence of structured SOPs and course contents for refresher training compromises the
effectiveness of these programs. Employees may not acquire the necessary skills and knowledge to
perform optimally in their roles, leading to subpar performance in their respective departments.
Result: Significant financial resources have been allocated to training programs during the fiscal years
2022–2024, yet the lack of structured planning and execution has led to inefficient use of these funds.
The intended objectives of capacity building and skill enhancement are not being fully realized.
Recommendation: It is imperative for TSG to develop and implement comprehensive SOPs and detailed
course contents for all training programs, including refresher courses. These should be approved by
relevant authorities and aligned with the specific needs of NTDC and DISCOs. Additionally, resource
persons should be provided with these materials in advance to ensure effective delivery. Implementing a
structured training framework will enhance the quality and effectiveness of capacity-building initiatives,
ensuring optimal utilization of resources and improved employee performance.
Para No. 3 Absence of Trainer Qualification Framework Undermines Training Effectiveness at TSG
Criteria: Effective training programs necessitate that trainers possess subject-specific expertise and
relevant professional qualifications. For instance, finance-related courses should be led by professionals
with backgrounds in accounting or financial management, such as Chartered Accountants (CAs) or
Certified Public Accountants (CPAs). Similarly, soft skills training should be conducted by individuals with
demonstrated experience in communication, leadership, or organizational behavior.
Condition: The audit revealed that TSG predominantly invites government officers, such as Chief
Engineers, to conduct training sessions irrespective of the course content. This practice extends to
specialized areas like finance and soft skills, where the invited trainers may lack the necessary expertise
or qualifications pertinent to the subject matter.
Cause: The underlying cause of this issue is the absence of a structured framework or policy guiding the
selection of trainers based on course requirements. There appears to be a reliance on internal personnel
without assessing their suitability or expertise for specific training topics.
Effect: Engaging trainers without relevant subject matter expertise compromises the quality and
effectiveness of the training programs. Participants may not acquire the intended knowledge or skills,
leading to suboptimal performance in their respective roles. Moreover, this approach results in
inefficient utilization of resources allocated for training and development.
Result: The lack of appropriate trainer selection adversely affects the overall objective of capacity
building within NTDC. Employees may remain ill-equipped to handle the evolving demands of their
positions, thereby impacting organizational efficiency and productivity.
Recommendation: It is imperative for TSG to establish and implement a comprehensive trainer selection
policy that aligns trainer qualifications with course content
Para No. 4 Lack of Inclusive Evaluation Mechanisms for BPS-1 to BPS-16 Employees in TSG Training
Programs
Criteria: Effective training programs necessitate comprehensive evaluation mechanisms that include all
participants, regardless of their pay scale. This ensures that feedback is gathered to assess the
effectiveness of the training and to make necessary improvements.
Condition: The audit revealed that TSG did not provide evaluation forms or mechanisms for employees
in BPS-1 to BPS-16. This omission indicates a lack of inclusivity in the evaluation process, potentially
overlooking the training needs and feedback of a significant portion of the workforce.
Cause: The underlying cause of this issue is the absence of a structured framework or policy guiding the
evaluation process for all employee levels. There appears to be a reliance on informal feedback
mechanisms, which may not capture the comprehensive insights needed for effective training
evaluation.
Effect: Excluding BPS-1 to BPS-16 employees from the evaluation process compromises the quality and
effectiveness of the training programs. It prevents the organization from identifying areas of
improvement and addressing the specific training needs of these employees. Moreover, this approach
results in inefficient utilization of resources allocated for training and development.
Result: The lack of appropriate evaluation mechanisms adversely affects the overall objective of capacity
building within NTDC. Employees may remain ill-equipped to handle the evolving demands of their
positions, thereby impacting organizational efficiency and productivity.
Recommendation: It is imperative for TSG to establish and implement a comprehensive evaluation
policy that includes all employee levels.
Para No.5 Absence of Strategic Planning and Disaster Management Framework in MSP Operations
Criteria: Effective operational management necessitates the establishment of KPIs to measure
performance, strategic planning to set future goals, and disaster management strategies to mitigate
potential risks.
Condition: The MSP operates without documented KPIs, lacks a strategic plan outlining future
objectives, and has not devised disaster management strategies. This absence of structured planning and
performance measurement tools indicates a significant oversight in operational governance.
Cause: The root cause of these deficiencies is the absence of a comprehensive planning framework
within the MSP. There is a lack of emphasis on strategic foresight, performance measurement, and risk
mitigation planning.
Effect: Operating without KPIs and disaster management strategies hampers the MSP's ability to assess
performance, anticipate and mitigate risks, and align operations with organizational objectives. This
oversight can lead to inefficiencies, resource misallocation, and increased vulnerability to unforeseen
events.
Result: The lack of structured planning and performance measurement tools compromises the MSP's
operational effectiveness and resilience. It also undermines stakeholder confidence, particularly among
critical partners such as CPPG, IPPs, and DISCOs.
Recommendation: It is imperative for the MSP to develop and implement a comprehensive operational
framework.
Para No. 6 Absence of Formal Audit Planning Framework in GMTSG's Technical Audits
Criteria: Effective audit planning is essential for conducting comprehensive and structured audits. It
involves defining audit objectives, assessing risks, determining the audit scope, and outlining audit
procedures. This structured approach ensures that audits are aligned with organizational goals and
regulatory requirements .
Condition: The GMTSG conducted several technical audits without preparing or approving a formal audit
plan. This lack of planning indicates a deviation from established auditing standards and best practices.
Cause: The absence of a structured framework for audit planning within the GMTSG led to the omission
of formal audit plans. This oversight suggests a lack of emphasis on strategic foresight and risk-based
auditing approaches.
Effect: Conducting audits without a formal plan compromises their effectiveness. It hinders the ability to
identify and focus on high-risk areas, allocate resources efficiently, and ensure comprehensive coverage
of relevant audit areas. This approach can lead to inefficiencies, resource misallocation, and missed
opportunities for improvement .
Result: The lack of structured audit planning adversely affects the GMTSG's ability to achieve its audit
objectives. It undermines stakeholder confidence and may lead to non-compliance with regulatory
requirements and internal policies.
Recommendation: It is imperative for the GMTSG to establish and implement a comprehensive audit
planning framework .
Para No.7 Absence of Formal Follow-Up Mechanism for Audit Recommendations in GMTS
Criteria: Effective audit practices necessitate a robust follow-up mechanism to monitor the
implementation of audit recommendations. According to the Institute of Internal Auditors (IIA) Standard
2500, the chief audit executive must establish and maintain a system to monitor the disposition of
results communicated to management.
Condition: GMTSG conducted technical audits without establishing a formal follow-up process. There
was no system in place to track the implementation of audit recommendations or to verify the
effectiveness of corrective actions taken by management.
Cause: The absence of a follow-up process can be attributed to a lack of emphasis on post-audit
activities within GMTSG's operational framework. This oversight indicates a gap in the organization's
commitment to continuous improvement and accountability.
Effect: Without a structured follow-up mechanism, there is no assurance that audit findings are
addressed adequately. This can lead to recurring issues, inefficiencies, and potential non-compliance
with regulatory requirements. Moreover, it undermines the credibility and effectiveness of the audit
function.
Result: The lack of follow-up on audit recommendations compromises the organization's ability to
mitigate risks and improve operational processes. It also diminishes stakeholder confidence in the
organization's governance and oversight mechanisms.
Recommendation: GMTSG should develop and implement a comprehensive audit follow-up process.