Local Authorities Audit

The department is responsible for coordination internal audit operations in Local Authorities by conducting regular and ad hoc/special audit assignments in order to provide assurance on the utilisation of public resources, coordinating Audit Committee operations. It also does audit follow-ups on the implementation of audit recommendations in the Auditor General’s report on Local Authorities to facilitate their implementation to help maintain a database of internal audit reports for informed decision making. Further, it facilitates capacity building in Local Authorities audits for enhanced institutional capacity and also provide assurance on risk management processes.

1. Policy; Manages effectively the implementation of Internal Audit policies and guidelines.
2. Internal audit operations; Manages effectively internal audit operations in Local Authorities.
3. Special Audit assignments; Manages timely, the conduct of special audit assignment in Local Authorities.
4. Internal Audit Reports; Manages timely, the production of internal audit and management reports in Local Authorities.
5. Advisory and Technical Services; Manages timely, the provision of advisory and technical services to Local Authorities.
6. Audit Committees; Manages effectively, operations of the Audit Committees in the Local Authorities.
7. Quality Assurance; Manages regularly, the implementation of Quality Assurance and Improvement Programs in Local Authorities.
8. Public Accounts Committee; Manages timely, the monitoring of the implementation of Public Accounts Committee recommendations in Local Authorities.
9. Database; manages effectively, the maintenance of internal audit reports database on Local Authorities.
10. Audit Risk; Manages effectively, development and implementation of audit risk interventions/initiatives.

1. Public Finance Management Act No. 1 of 2018
2. Public Finance Management (General) Regulations of No. 97 of 2020
3. Financial and Stores Regulations
4. The Public Procurement Act No. 8 2020
5. Public Procurement Regulations
6. Internal Auditing Standards by Institute of Internal Auditors
7. Local Government Act No. 02 of 2019