This Sector is headed by the Internal Auditor.

Section 90 of the Local Governments Act Cap 243 stipulates the existence of the Internal Audit department in every district whose duties and responsibilities are also well defined by regulations 2007 and the Local Government Audit Manual 2007.

The department has the mandate to carry out audits in health centers, schools, sub-counties, district council departments, LDG grant, CBG grant, CDD, manpower audit, NAADS, special audits and investigations and any other projects.

Mission

• To provide independent, objective assurance and consulting services that add value and improve the district operations. Mandate Section 90 of the Local Governments Act CAP 243 stipulates for the existence of the Internal Audit department in every district whose duties and responsibilities are also well defined by Regulations 12(1-3) of the Financial and Accounting Regulations 2007 and the Local government audit manual 2007.

Major Goal

• To provide assurance that internal controls are in place and functioning as intended and that value for money is obtained in council activities by carrying out audits in the following areas : revenue collection, procurement procedures and payments, assets, stores, and any others area prescribed in various policies for instance NAADS.

Roles and Objectives:

• Review, appraise and report on extent to which government assets and interests are accounted for and safeguarded in the operations of the spending agencies and identify weaknesses and make suggestions for their elimination.
• Review, appraise and report on soundness, adequacy and application of internal controls to realize value for money.
• Undertake special investigation on Financial and Operational anomalies of spending agencies.