- Kuhusu sisi
- Fursa za Uwekezaji
- Huduma Zetu
- Kituo cha Habari
The Internal Audit Department is one among the 6 units that exist within the Arusha District council. The numbers of staffs working at this unit are 3 out of 5 which are required according to the Council establishment. Currently the office is having two desktop computers, but only one desktop computer is working and one is not working. Also, the department is having one laptop and one cabinet in use, thus there is a need of buying extra two laptops, one scanner and a digital camera as number of staff is expecting to increase according to the establishment.
The main function of audit department is to obtain reasonable assurance whether the financial statements are free from material misstatement and also designed to include useful recommendation that may help Management to improve performance and to avoid weakness that could lead to material loss or material misstatement .It also help an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectives of risk management, control, and governance processes.
Furthermore, it is defined in the Local Government Finance Act no, 9(1982), section 45(1) and 48 Revised 2000 and in the Local Authority Financial Memorandum order 13-14 of 2009 that, Council shall employ its own Internal Auditors, under control and direction of the council Director shall be responsible to carry out a review of financial statements and other related system of the council to ensure that the interest of the council is protected. The core functions of Internal Auditors are:
•To examine quarterly council revenue and expenditure.
•To ensure there is existence of effective and strong system of internal controls in performing of the council ‘s operations.
•To make follow-up on projects implementation and ensure Value for Money is achieved. (Project appraisal).
•To ensure all expenditure incurred comply with Laws and Regulations in place.
•To prepare quarterly audit reports and submit them in Audit committee, Council Management, Finance Committee and onwards transmission to the office Internal Auditor General and copies to National Audit Office and Regional Administrative Secretary.
•To audit all grants disbursed to lower level from Central Government via District Council capitation grants.
•To audit all funds from Donor Countries used to support various activities in the council as EGPAF, TACAIDS, TASAF, SEDP II, ROAD FUND, ASDP, WSDP,LGCDG etc.
•To audit fund located to the activities supported by Constitutional Provident Fund (Mfuko wa Jimbo).
•To make follow up on recommendations raised in audit reports.