Shaviyani Atoll Council spent MVR 200,000 on a 2024 study tour in violation of Ministry guidelines: Audit Report
2 ސެޕްޓެމްބަރު 2026 | ބުދަ 12:54An audit report has revealed that the Shaviyani Atoll Council spent over MVR 200,000 on an exposure trip to Laamu Atoll for 30 employees in violation of the Ministry of Finance's financial circulars. The audit further highlighted a lack of documentation and detailed planning regarding how the insights gained from the trip would be integrated into the council's administrative operations.
President Dr. Mohamed Muizzu meets with the Shaviyani Atoll Council. | President's Office
The Auditor General’s Office has stated that the Shaviyani Atoll Council spent MVR 200,000 on a study tour in violation of directives issued by the Ministry of Finance.
The 2024 compliance audit report for the Miladhunmadulu Atoll Council, released by the Auditor General’s Office, stated that the expenditure incurred by the Shaviyani Atoll Council for a study tour cannot be considered consistent with the guidelines issued by the Ministry of Finance. The report noted that the spending failed to align with the Ministry’s circular aimed at enhancing the efficiency of state expenditures.
The report highlights that the Ministry of Finance’s fiscal circular outlines the specific guidelines government agencies must follow to ensure the 2023 budget is executed in alignment with its original objectives and to enhance overall expenditure efficiency.
It was also noted that local councils are required to align their spending of block grants and self-generated revenue with the guidelines set out in this circular. Furthermore, councils are urged to manage their expenditures within their allocated budgets while prioritizing increased fiscal efficiency.
However, the audit report revealed that the council office spent MVR 269,992 from its budget on a four-day study tour in 2024. The delegation, which included the Council President, the Secretary General, and 28 administrative staff members—totaling 30 participants—undertook the trip to observe and gain experience from the administrative operations of the L. Gan, L. Hithadhoo, and L. Atoll Councils.
The Auditor General’s Office noted that by involving such a large number of employees in this trip, the council failed to adhere to the financial circular’s instructions regarding budget implementation and the enhancement of expenditure efficiency.
The official travel reports highlight several achievements, including meetings with the Atoll Council and various Island Councils. These sessions facilitated discussions on the challenges faced by local authorities and provided staff with insights into strategies for strengthening professional relationships. However, the report notes a lack of detailed documentation regarding how the insights gained from these trips would be implemented within the institution. Furthermore, there is no written record demonstrating how the outcomes of these travels are being practically applied within the office environment or the administrative framework following the conclusion of the trips.
