Audit

AUDIT COMMITTEE

Reports to Full Council for the ratification of its proceedings and is serviced by the Internal Auditor.

Committee Responsibilities:-

  • Reviewing internal controls, including the scope of the internal audit programme, and the internal audit findings, and to recommend appropriate action to be taken by the responsible authorities
  • Reviewing the financial control system of the council and ensure that systems which are meant to make the council more efficient and effective are in place.
  • Reporting on whether internal audit functions is adequately resourced and has appropriate standing within the council and to review its audit programme and reports.
  • Reviewing any findings of internal financial investigations that it considers significant and report thereon to the council.
  • Make recommendations to the council on the appointment of the external auditors, the audit fee and any question of resignation or dismissal of the external auditors which may arise.
  • Reviewing with the Comptroller and Auditor-General or other external auditors, as may be appropriate, the scope of their audit plan, the system of internal audit reports and assistance given by officers or staff to the auditors and any findings and action to be taken in connection therewith and to report to the council thereon.
  • Ascertaining the independence of the external auditor and report to the council
  • Ensuring that accounts are prepared in a timely and accurate manner in compliance to the provisions of Section 135 of the RDC Act [cap 29:13] and to ensure the prompt publication of the annual accounts;

Committee Composition

  • Five councillors
  • Chairman has a casting vote

Frequency of Meetings

  • Twice per quarter or as and when necessary.