Internal Audit

Internal audit performs the role of ensuring that internal controls are put in place and functional.  This unit reports directly to council, through the chairperson LC V.

PURPOSE:

To provide technical support and guidance on financial performance and quality assurance Services in systems of internal control, risk management and governance processes in the District

MANDATE

The Unit performs its functions in conformity with;

Section 48 (2) a, b, c of Public Finance management Act

Regulation 106 of Local Government Act CAP 243

Finance and Accounting Regulations 2007 and

Section 483 of Internal Audit Manual 2007

      Sec 48(sub sec 1) of the public finance management act 2015, states that  

       Every vote    shall have an   internal auditor who shall- Appraise the soundness and

       Application of the accounting, functional and operational controls of a vote.

Evaluate the effectiveness and contribute to the improvement of risk management processes of a vote and Provide assurance on the efficiency and effectiveness of the economy in the administration of the programmes and operations of a vote. In this case a vote is a local government.

The mandate is also delivered from section 90(2) of the Local Government ACT CAP 243 and Regulation 12 of the local Government Financial and Accounting Regulation, 2007

      Department Objectives

1.      To ensure that the entity‘s budget is prepared in accordance with the laid down instructions, that there is effective monitoring of income and expenditure against approved estimates and there is effective budgetary control.

2.      To ensure that financial and other management information is reliable.

3.      To ensure that the entity complies with existing laws and regulations

4.      To ensure that internal controls are effective and adequate.

5.      To ensure the optimal use of council resources

6.      To ensure that council resources are safe guarded from losses arising from fraud, waste, extravagance and, poor value of money and other causes.

7.      To ensure that donor funds are spent with due regard to economy ,efficiency, and effectiveness and in accordance with the laid down requirements and with the same amount of care as the entity’s own funds and in accordance with the rules  pertaining there to.

8.      Review operating/programs to ascertain whether results are consistent with established objectives and goals and whether the operations/programs are being carried out as planned

Key Functions

Managing and coordinating District Audit Function;

Carrying out Special Audit assignments;

Facilitating and evaluating Risk management process;

Producing and submitting quarterly Internal Audit reports to relevant authorities;

Evaluating and reviewing Financial Internal Controls;

Executing Financial Auditing;

Carrying out Audit inspection and Performance Audit;

Carrying out Implementation of Audit recommendations;

Controlling receipt custody and utilization of financial resources; and

Facilitating financial and operational procedures to ensure value for money.

 

Staffing Levels

Cadre

Approved Positions

Current Staffing

Staffing Gap

District internal Auditor

1

1

0

Senior Internal Auditor

1

1

0

Internal Auditor

1

1

0

Total

3

3

0