Internal Audit

CPA Mbati M. Nelphat. – Principal Internal Auditor

He is a Certified Public Accountant of Kenya – CPA (K), a holder of a Masters degree in Project Planning & Management (UoN) and a Bachelors degree in Business Management (Moi University). He has worked as an internal auditor for the National Treasury for 10 years.

 

 

 

Through conducting independent, objective assurance and consulting activities, the Internal Audit department seeks to ensure the County Assembly of Kakamega accomplishes its objectives by bringing a systematic, disciplined approach in evaluating and improving the effectiveness of risk management, control and governance processes.

Mandate

The mandate of the Internal Audit function has been stipulated in the Public Financial Management Act (2012), Section 150 and encompasses:

  • 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.
  • 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.
  • Verify and certify periodical financial returns that are required to be submitted from time to time such as pending bill returns, expenditure returns, imprest returns, staff returns and vehicle returns etc.
  • Carry out a pre-audit of all documents used in initiating commitment and expenditure and in effecting payments such LPOs and contract agreements.
  • 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.
  • 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.
  • Report on the results of audit work to the Clerk, County Assembly and/or Heads of Departments after discussing inclusions and recommendations with them.
  • Follow up on outstanding issues to ensure that appropriate corrective action is promptly taken on reported audit findings.
  • 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.