Internal Auditor works in accordance with Section 90 of the Local Government Act caps 243 and Section 48 of the Public Finance Management Act 2015, (PFMA) to produce and there after submits the Audit report for the period under review. Audit is an oversight role. (kalabalaba w'ekitongole ).  We are also  guided by the  Local Government Internal Audit Manual,2007 and  the CPDs (Continuous Professional Development)  organized by  ICPAU ( Institute of Public Accountants of  Uganda ) as we execute our work. 

Core values 

• Integrity
• Objectivity
• Confidentiality
• Competence

SCOPE OF WORK

The Reports are done on a quarterly basis that is; 1st, 2nd ,3rd and 4th quarter for the respective financial year.

ROLE OF INTERNAL AUDIT 

The role of internal Audit is to provide independent assurance that an organization’s risk management, governance and internal control process are operating effectively. Internal Audit must add value to the organization and should ensure that risks are identified ,controlled and managed. 

Objectives

Add credibility and reliability to financial reports from the organization to its reports to the relevant officers and other stake holders 

 During the course of our work the following methods are used:

Examination  of Payment Vouchers and related books of Accounts to ensure compliance with the  Laws and Regulations in force.

Interviews  and Explanations are obtained from the relevant Officers during the Audit  exercise.

Visits  are made to selected projects in the City.

We  check on compliance to organization internal controls.

We  witness procurements made and there after we verify the Goods Received Note  (GRN) in reference to specifications in the LPOs.

Monitor  all ongoing activities of Council and other Government institutions.

Ensures  that funds in form of administrative advances to officers to carry out Council  activities are put to proper use. i.e we verify accountabilities made.

Follow  up UPE and USE releases to Government aided Schools. i.e We verify  accountabilities made.

We  prepare quarterly reports and submit them to relevant officers. i.e  The City   Town Clerk ,The Internal Auditor General MOFPED, The City Mayor  and the Chairperson Public Accounts Committee.

We  verify the existence of assets and recommend proper safe guards for their  protection.

Evaluate  the adequacy of the system of internal controls.

We  advise and give  capacity support  to financial and other related issues where  need arises.

Make  recommendations for improvement in case of gaps.

We  preview pending issues from previous reports.