Internal Audit Unit is among six (6) units of the Kibondo District Council. This unit has the responsibility of providing assurance and advisory services on the revenue collection and expenditure of public fund. Also it has the responsibility to make sure that the Council complies with laws, Regulations and procedures issued by the Government in the management of public resources. The Internal Audit Unit has a total of two employees.
Responsibilities of the Internal Audit unit
Internal Audit Unit responsibilities as stipulated under Order No.14 (1)-(10) of Local Authority Financial Memorandum (2009) are as follows:-
14. (1) The Internal Auditor shall in collaboration with the Accounting Officer , prepare an Annual Work Plan for Internal Audit section and have a copy sent to the Office of the Controller and Auditor General , Minister responsible for Local Government and Regional Commissioner by not late than 15th of July of the year.
(2) The Internal Auditor shall prepare the Annual Risk Based Internal Audit plan and submit to the Audit Committee and Accounting Officer for approval.
(3) The Internal Auditor shall not conduct and audit or make investigation without a written audit programme which must show clearly at least the following:
(a) title of the audit programme.
(b) objective of the audit; and
(c) the audit procedures in logical sequential flow.
(4) The Internal Auditor shall appraise the soundness and application of accounting,financial and operational control and in particular:
(a) review and report on proper control over the receipts ,custody and utilization of all financial resources of the Council.
(b) review and report on the compliance with financial and operational procedures laid down in any written law, instruction and good accounting practice as defined by the Minister from time to time in order to ensure sound financial practices;
(c) review and report on the correct classification and allocation of revenue and expenditure Accounts.
(d) review and report on the reliability and integrity of financial and operating data in order to allow for preparation of accurate financial statements and other reports; and
(e) review and report on the systems in place which are used to safeguard assets.
(5) The Internal Auditor shall keep a register of work done showing dates of field work , the date of final reports, date and nature of the responses received in respect of queries and indication of the proposed follow-up activity. Such registers shall be made available to the Controller and Auditor General upon request.
(6) The Internal Auditor shall prepare and submit dated reports direct to the Accounting Officer for action and onward transmission to the Finance Committee. The Accounting Officer will send a copy to the Controller and Auditor General , Permanent Secretary , Ministry responsible for Local Government and RAS within 15 working days from the the date of receiving the report.
(7) The Internal Auditor shall prepare and submit two reports to the Accounting Officer:
(a) A quarterly report shall be submitted to the Accounting Officer within 15 days after the end of the quarter ; and
(b) Annual report to be submitted to the Accounting Officer within 15 days after the end of financial year.
(8) After Audit reports have been prepared and signed by Internal auditor will be submitted to the Accounting Officer, copies of such reports shall be sent to the Controller and Auditor General , Permanent Secretary responsible for Local Government and RAS with a covering letter.
(9) The Internal Auditor shall not give or provide information to a person who has no entitlement to the information possessed.
(10) The Internal Auditor shall always perform his duties professionally and any comments, observations must be based in adequately searched facts and directed to the right official and place, failure to observe professional ethics shall render the auditor personally responsible for any faulty conclusions arising from that audit.
