Mandates

  1. To provide independent, objective assurance and consulting services designed to add value and improve the Audit committee/BOARD’S operations. It helps the BOARD accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes in relation to the   assembly’s
  2. To assess the operational, compliance and strategic activities of the County Assembly geared
  3. To assess the programs, plans and objectives achieved as per work plan and schedules of the departments being the operating segments of the organization aimed at quality and continuous improvement fostered in the   control process.
  4. Evaluating the effectiveness of internal control systems and ascertaining whether they are functioning effectively and provide reasonable assurance that the County Assembly’s financial management objectives are being met consistently, efficiently and in a cost effective manner.
  5. Reviewing and evaluating the reliability and integrity of record keeping and reporting on financial and operating information and the means used to identify measure, classify and report such information to ensure accuracy and timeliness.
  6. Verify and certify periodical financial returns that are required to be submitted from time to time such as pending bill returns, expenditure returns, imp rest returns, staff returns and vehicle returns etc.
  7. Carry out a pre-audit of all documents used in initiating commitment and expenditure and in effecting payments such LPOs and contract agreements.
  8. Reviewing budgetary reallocation process to ensure legislative and administrative compliance and advice the Clerk to the County Assembly where commitments are entered into when there is no budgetary provision and/or adequate cash.
  9. Carry out investigations on irregularities identified or reported and report on any wastage of public funds resulting from (a) decisions which may not have been well-planned; (b) decisions made without being cost conscious; and/or (c) general misuse or misappropriation of financial resources and Government property.
  10. Report on the results of audit work to the Clerk, County Assembly and/or Heads of Departments after discussing inclusions and recommendations with them.
  11. Follow up on outstanding issues to ensure that appropriate corrective action is promptly taken on reported audit findings.
  12. Ensure that the County Assembly’s physical assets, plant and equipment, supplies, stores etc., are appropriately recorded in the relevant registers, and are kept under safe custody.

 

Departmental objectives

  1. Ensure effective organizational risk management framework.
  2. Ensure adherence to the Constitution of Kenya 2010, the Public Procurement Assets and Disposal Act, 2015, The Public Finance Management Act, 2012 and their regulations.
  3. Ensure adherence to the internal organizational policies for effective Internal Control Systems.
  4. Ensure an achievement of cost savings and value for money in the organization’s activities.
  5. Co-ordination of   Internal and External auditing activities.
  6. Reporting to relevant Oversight authorities and Government agencies as mandated by law.
  7. Undertaking Operational (continuous), Special and Compliance audits.
  8. Effective Internal Audit & Consulting services