The Internal Audit Department is established to ensure that every local council, in the district keeps proper books of accounts and other records in relation thereto and balances its accounts for that year and produces statements of final accounts within the stipulated period. The department also oversees the effectiveness of internal controls and advises management accordingly.
Furthermore, it is mandated to carry out the following audits with a view of establishing whether there exists:
– Procedures, officially prescribed or merely followed, which are ineffective or more costly than justified
– Duplication of effort by employees or between organization units
– Performance of work which serves little or no useful purpose
– Inefficient or uneconomical use of assets, equipment, vehicles or other equipment
– Overstaffing in relation to work done
– Faulty buying practice and accumulation of unneeded or excess quantities of materials or supplies
– Wasteful use of resources.