Mkaguzi wa Ndani

Audit Objectives:

The main objectives of conducting the audit are to enable the  Internal Auditor to express an assurance and consulting also to add value on the day to day activities of Chamwino District Council, in particular:-

• To determine whether all funds approved by Parliament and Full Council for Chamwino District Council were received and utilized in accordance with the approved budget.
• To determine whether funds were properly collected and used exclusively and judiciously for eligible expenses as per approved budget and regulations governing government expenditure with due attention to economy and efficiency.
• To determine whether financial statements of Chamwino District Council were prepared in accordance with instructions/Guidelines and as per the International Public Sector Accounting Standards (IPSAS) accrual basis of accounting and the requirements of the Local Government Finances Act No 9 of 1982 (revised 2000) and Local Authority Financial Memorandum 2009.
• To ascertain whether all necessary documents, books, registers, accounts and information  have been kept in respect of all transactions of the Council.
• To ensure adequate disclosure of assets and liabilities in financial statements of the Council.
• To verify whether goods and services bought for Chamwino District Council were acquired through the laid down procurement procedures and in accordance with the Public Procurement Act No.21 of 2011.
• To verify whether the tender board and the Procurement Management Unit effectively perform their prescribed duties and that proper procurement procedures are being followed in the execution of their duties.
• To determine whether the desired results or benefit are being achieved, whether the objectives established by Parliament or other authorizing bodies are being met, and whether the Council has considered alternative ways to ensure the desired results are attained at lower costs.
• To closely follow-up on the previous periods audit findings and recommendations and instructions/ directives issued by the Local Authorities Accounts Committee. (LAAC) and to ensure that proper actions have been taken in respect of all audit matters raised.
• To ensure that good governance has been enforced in the day to day operations of Chamwino District Council and in carrying out its overall strategy.
• To determine whether Chamwino District Council has properly addressed key social problem areas such as HIV/AIDS, gender balance, environmental issues etc.

Audit Mandate:

By virtue of Cap 290 Sect 48 of the Local Government Financial Act No 9 of 1982 (revised 2000), the Accounting Officer has to make sure that the Internal Audit unit is there and auditing all Local Government revenues and Expenditures etc of Chamwino District Council.

Audit Scope:

The audit is carried out in accordance with the International Standards on Auditing (ISA) and IPPF standards and other audit procedures as were deemed appropriate under the circumstances.

The audit covered the evaluation of the effectiveness of the financial/ accounting system and internal control over the activities of Chamwino District Council, the examination and verification of the accompanying financial statements, and other procedures as was considered necessary under the circumstances. Therefore, the audit findings are confined to the extent that records, documents and information requested for the purpose of the audit were made available to us.

 Audit Methodology:

In auditing the financial statements together with the related records and schedules of Chamwino District Council the following steps are followed:-

• Planning the Audit to obtain an adequate understanding of Chamwino District Council’s activities and operations and assessment of the major risks areas.
• Evaluation of the internal control system in place, testing whether it is in compliance with laid down Rules and Regulations, Policies and Procedures.
• Carrying out substantive tests of the balances reported by Chamwino District Council in order to obtain reasonable assurance regarding the amounts and disclosures included in the financial statements of the council.
• Examination of the Payment vouchers to check for eligibility and propriety of payments made and to determine whether they are properly accounted for in the books of account of the council.
• Review of Chamwino District Council’s Medium Term Expenditure Framework (MTEF)
• Hold interviews and discussions with some of the staff and other key stakeholders in the implementation of various activities of the council.
• Conduct site visits to verify physical implementation of planned activities as well as assessing the progress made in an effort to establish the existence of the value for money in such projects undertaken by the council.
• Appraise the previous periods audit recommendations to determine whether the management of Chamwino District Council has taken adequate corrective action.
• Hold entrance and exit meetings with the auditee to discuss the audit objectives and results of the audit, respectively.

Internal Audit Staff at the organization:

The Internal Audit Unit of the Council comprises with four staff/personnel who implement the Annual internal audit plan as follows:

Audit Team Pictures
Name	Telesphord T. Ngerangera	Hassan Obeid Kindamba	Amina Mahamudu Serwenda	Godwin Mtemela Mwalongo
SUBSTANTIVE POST	District  Internal Auditor	Internal Auditor I	Internal Auditor II	Internal Auditor II
ACADEMIC QUALIFICATION	PGDA(Postgraduate Diploma in Accountancy), Advanced Diploma in Accountancy (ADA)	PGDA(Postgraduate Diploma in Accountancy), Advanced Diploma in Accountancy (ADA)	MBA(Finance & Accounting), Bachelor in Accountancy (BACC), Diploma in Accountancy	Bachelor of Business Administration  (BBA) (Accounting Major)
CONTACTS	Email – ngera1966@gmail.com Mobile phone- +225754761170 +225656437060	Email-Hansy2006@yahoo.com Mobile phone- +225755426426 +225712510510	Email-amajas2005@yahoo.com Mobile phone- +225754363728 +225713761966	Email- gmmmwalongo@gmail.com Mobile phone- +225714197135