Internal Audit Unit:
The Internal Audit Unit was established under sec (45) of the Local Authorities Finance Act No.9 of 1982. This section states that the internal audit Unit shall be held by a staff that will be called internal auditor. This shall be entitled to unrestricted right of viewing and checking all documents belonging to the local authority which are brought to him/her as necessary/required documents for his/her audit works; and he/she shall be entitled to require and be given from any officer of the local authority, any information or explanations which he /she thinks or believes they are necessary to accomplish the audit tasks ahead of him/her. The Act further states that, under the Chief Executive Officer, he/she shall be responsible for reviewing the whole system of financial control and related information for the purpose of safeguarding the interest of the whole Council
The responsibility of Internal Audit Unit:
i)To review and report on the system of collection of revenue, controlling of revenue and its use.
ii)To assess as whether or not the Management follows the financial policies and operational procedures in pursuance with the law.
iii)To verify the reliability and integrity of the financial data for enabling the preparation of the final Financial Statements and other information.
iv)To review and report on the system of safeguarding assets of the Council and their existence.
v)To review and report upon the functioning of the Council in general and report on whether or not its goals were reached.
vi)To review and report on whether or not Heads of departments effectively deal with audit recommendations issued in audit reports; and advise them how to deal with them.
vii)To review and report on effectiveness and capacity to execute Controls through Computerized system.
viii) To perform other duties as DED may instruct.
The Number of staff: Currently the Unit has twostaff on the following composition
a) Acting: District Internal Auditor
b) Internal Auditor II - 1