Section 90 of the Local Governments Act Cap 243 stipulates the existence of the Internal Audit department in every district/urban council whose duties and responsibilities are also well defined by regulations 2007 and the Local Government Audit Manual 2007.

The department has the mandate to carry out audits in health centers, schools, divisions, municipal council departments, LDG grants, CBG grants, CDD, manpower audit, NAADS, special audits and investigations and any other projects.

Mission

To provide independent, objective assurance and consulting services that add value and improve the district operations.

Mandate

Section 90 of the Local Governments Act CAP 243 stipulates for the existence of the Internal Audit department in every district/urban council whose duties and responsibilities are also well defined by Regulations 12(1-3) of the Financial and Accounting Regulations 2007 and the Local government audit manual 2007.

Major Goal

To provide assurance that internal controls are in place and functioning as intended and that value for money is obtained in council activities by carrying out audits in the following areas: revenue collection, procurement procedures and payments, assets, stores, and any others area prescribed in various policies for instance NAADS.

Audit Universe

1. Sixteen UPE Schools
2. Two USE Schools
3. One Health center IV, Health center III's and II’s
4. 10 Municipal Departments
5. 3 Divisions
6. NAADS in 3 Lower Local Governments (Divisions)
7. Manpower Audit
8. Project audits (LDG,CBG,CDD)