UNIT 1 : OFFICE PROCEDURES

Things to Learn

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The following things are set to learn in this unit

• Obtain information in detail about office procedure
• Obtain knowledge about Tippani and the things to be considered while drafting it
• Know about the meaning and types of report and things to be considered while drafting the report
• Know about the meaning and the types of resolution (Proposal)

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Introduction

Office Procedure is the specific technique and way of collecting views, ideas, opinions, knowledges, experiences etc. from internal as well as external sources for making effective decisions. It helps for the accomplishment of all works systematically and qualitatively. The procedure is the sequential and logical step developed to get the activities done.

The formal process followed in taking decisions by the concerned authorities considering the facts, information, rules, options, suggestions and recommendations from different level officers is office procedure the office has to make a crucial decision on a certain issue, the seriousness and importance of the issue are evaluated by office procedures like tippant, report and resolution the decision is made

According to Joseph William Neuner and Keeling ‘’Office procedure is a formal process followed by an organization to collect the necessary information for making efficient and effective decisions.’’

 

Subject Matter

Very Short Answer Question.

Q.1. What is office procedure?

Office procedure can be defined as the sequence in which certain operations are carried out in respect of what is done, how it is done, who does it, and when it is done in an organization.

Q.2. What is an audit report and examples?

An audit report expresses an auditor’s opinion on a company’s financial performance and compliance with generally accepted accounting principles (GAAP). These principles set by the Financial Accounting Standings Board provide clarity on the auditing process so that auditors can make their opinions objectively.

Q.3. Mention the types to resolution?

Ordinary resolution and special resolution are two types of resolution.

 

Long Question Answer.

Q.1. What is resolution/ Prastav? Explain its types with examples.

The subject matter presented for discussion and decision in the assembly or meeting is called resolution. A resolution is a written proposal. Normally, the decision on resolution is made on a majority basis, commonly it is known as prastav.

According to Nepal Company Act, 2063, resolution is divided into the following two types :

(a) Ordinary resolution.

The resolution that is presented in the meeting or general assembly of a company is called ordinary resolution. Such resolutions related to the general and regular activities of a company, such as approving the balance sheet, declaring dividends or bonus, appointing the auditor, etc.

The following are some of the examples of ordinary resolutions:

1. Presentation of audited profit and loss AC and balance sheet of the previous year
2. Declaration of dividends to be provided to the shares
3. Appointment of directors and auditor
4. Fixation of remuneration of directors, auditor, etc.

(b) Special resolution:

The resolution that is presented in company’s special assembly or meeting for the important subject is called special resolution. Such type of resolution cannot be passed by simple majority requires special majority. It require special majority, changing the name and address of the company, approving an agent, dissolving the company, changing the amount of share or making any drastic change in the administration are the examples of special resolution.

The following are some of the examples of special resolutions

1. Changing the name, objectives and capital of a company.
2. Alternation of memorandum of association or article of association.
3. Issuance of bonus shares
4. Changing the company from private to public or vice versa.
5. All the proposals presented in an extraordinary meeting.

 

Q.2. What  is the office procedure? Mention any four points to be considered while drafting a tippani.

Office Procedure

Office procedures are the specific techniques and ways of making a decision. Office needs to perform a number of activities to operate the office smoothly and regularly. To achieve the objectives, and to operate the office smoothly and regularly, the office prepares the sets of rules and regulations. In Nepal, the civil service code and rules are the rules for office procedures to manage civil servants. An office needs to develop effective office procedures to operate the official activities smoothly. Office procedures help an office to make timely and correct decisions.

The things to be considered while drafting tippani are given below:

1. The subject or the topic of tippani should be clearly mentioned.
2. Since it is a means of communication, it must be simple and clear.
3. It should clearly state the related facts, information, rules and regulations of the subject in an orderly manner.
4. It should be supported by the necessary documents for evidences.
5. A tippani paper should be kept on the left side and all supportive documents on the right side of a file.
6. Every level of officers receiving tippani must provide their suggestion related to the case.

Q.3. What is report? Explain any four types of it in brief.

Meaning of Report

Report is commonly known as pratibedan. Report is a descriptive statement of the job done by the office, committee, commission or institution. The report consists of the facts and information which are found after the inspection, research and survey. The report includes past activities. It is the final outcome of any investigation, research and inspection. The report is taken as a very important tool for providing and receiving information. It is necessary to summarize the activities of the government offices and the business organization for the necessary action.

Types of Report

According to their objectives, reports are of several types. Some of the main kinds of reports are as follows:

1. Government report: The report prepared by the government for its own use or for the use of the public is government report. The statement prepared by the government to inform the public by assessing the plans and work performance of the office is called a government report. The government can make such public reports at any time as required.
2. Audit report: A report prepared by an auditor is called an audit report. It is prepared after the completion of the examination of the books of accounts maintained by an organization during a particular period of time. This report can be of any time period-fortnightly, monthly, quarterly, half-yearly or yearly. It reports whether the financial transactions are performed under the existing rules and regulations. The auditor prepares a report based on the facts and findings of this audit work. The auditor general has the constitutional right to inspect the final dealings of all government offices. In the case of a company, an independent auditor appointed by the general meeting audits the book of accounts.

3. Annual report: A report that is prepared at the end of particular year is called an annual report. It covers the activities , progress and achievements made during the one year period of time. It is prepared by government bodies, constitutional bodies, nongovernmental organizations and business organizations to disclose their avtivities progress, achievement and future plan for the knowledge of general people.

4. Educational report: A report prepared by the students during or after the completion of the study over a certain specific subject is known as educational report. Such a report is prepared to fulfill the requirement of the educational degree. The student may choose a particular topic and write a report based on the observation, investigation and survey. The excursion tour report and thesis written by the postgraduate students are the examples of academic reports.

 

Q.4. What are the objectives and Importance of Tippani.

1. The objective and importance of Tippani are as follow:
2. To forward the problems and situation along with suggestions, views and opinions of lower level staffs to authorized level.
3. To perform the official jobs in a simple and uniform way.
4. To involve the lower staff in decision making process. It increases the commitment of lower level staff.
5. To solve the organizational problems in a participatory approach by considering the opinion, ideas and information provided by the lower level staff.
6. To follow the legal procedures in carrying out various organization activites.

 

Q.5. Mention any five considerations while preparing tippani.

The things to be considered while drafting tippani are given below:

1. The subject or the topic of tippani should be clearly mentioned.
2. Since it is a means of communication, it must be simple and clear.
3. It should clearly state the related facts, information, rules and regulations of the subject in an orderly manner.
4. It should include all the suggestions, opinions and recommendations of the concerned authorities.
5. It should clearly state the past decisions and actions on the cases having similar natures and subjects.

 

Q.6. What is tippani? Mention any four points to be considered while drafting it.

Meaning of Tippani

A summary of facts, suggestions and opinions on any important issue submitted to the authorized officer for decision or policy formulation is called tippani. It is written to amend the existing policy, to make a decision on an important issue or to decide on an issue of which existing rules and regulations are not clear or to formulate a new policy. It should be written in a sequential order in simple, clear and courteous language.

Tippani is an upward communication process. Depending on their nature, some of the tippanis of an office start from the lower level managers and reach up to the Council of Ministers in the form of a resolution for final approval or decision. The tippani should not be written where the existing rules and regulations are clear.

The things to be considered while drafting tippani are given below:

1. The subject matter on which tippani is being written should be mentioned in brief at the top of the tippani.
2. A tippani should be simple, clear, meaningful and to the point.
3. The current rules and regulations and the points and clauses connected with the problems should be mentioned orderly.
4. Suggestions and opinions of different officials of lower level should be checked carefully to ensure that there is no short of any essential point.

Q.7. What is report? Mention any four points that should be considered while drafting report.

Report

Report is commonly known as pratibedan. Report is a descriptive statement of the job done by the office, committee, commission or institution. The report consists of the facts and information which are found after the inspection, research and survey. The report includes past activities. It is the final outcome of any investigation, research and inspection. The report is taken as a very important tool for providing and receiving information. It is necessary to summarize the activities of the government offices and the business organization for the necessary action.

The things to be considered while drafting report are given below:

1. Heading: The title should be mentioned at the top of the paper. It includes the problem and subject.
2. Time period: The duration of the job performed weekly, monthly, yearly and if the time has been extended, then that span of time is also to be included.
3. Presentation: All the data, information, problems and suggestions to overcome
4. problems related to observations, investigation and research should be mentioned in a report in an ordinary manner.
5. Suggestions: A report must include the opinions and suggestions of the report writer.

 

Q.8. What is resolution? Show two similarities and three dissimilarities between an ordinary resolution and a special resolution.

Resolution

The subject matter presented for discussion and decision in the meeting is resolution. It is commonly known as prastav. The other word for resolution is ‘proposal’. It is presented in the meeting, the conference or the assembly for discussion. Normally, the decision on resolution is made on a majority basis. The subject matters to be presented in the general meeting of the company or an organization are also taken as resolution.

Two similarities between ordinary and special resolution

• According to the legal process, both resolutions are presented in the meeting of shareholders.
• Ordinary and special resolutions are included in the company act.

Dissimilarities of ordinary and special resolution

• The subject or the topic of tippani should be clearly mentioned.
• Since it is a means of communication, it must be simple and clear.
• It should clearly state the related facts, information, rules and regulations of the subject in an orderly manner.