Skip to main content

[email protected] | +256 782442866 | Fortportal City |

Audit

INTERNAL AUDIT

Fort Portal City’s Internal Audit function is led by the Principal Internal Auditor, whose office ensures the City’s financial systems remain transparent, accountable, and firmly grounded in the law.

Our Legal Foundation

This office draws its authority from Section 90 of the Local Government Act (Cap 243) and Section 48 of the Public Finance Management Act, 2015. Together, these laws task us with compiling and submitting audit findings after every review period. Internal Audit exists purely to keep the City honest with itself. We also lean on the Local Government Internal Audit Manual of 2007, and stay sharp through Continuous Professional Development sessions run by the Institute of Certified Public Accountants of Uganda (ICPAU).

What Drives Us

  • Integrity
  • Objectivity
  • Confidentiality
  • Competence

Nsiita William
Principal Internal Auditor

When We Report

Our findings are compiled every quarter, giving City leadership four checkpoints a year, one for each quarter of the financial calendar, to stay on top of how public resources are being managed.

Why Internal Audit Exists

At its core, Internal Audit gives independent, honest assurance that the City’s approach to risk, governance, and internal controls is actually working. We don’t just point out problems ,our job is to genuinely strengthen the organization by catching risks early and helping keep them under control.

What We’re Working Toward

Ultimately, our work exists to make the City’s financial reporting something people can trust, whether that’s fellow City officers, oversight bodies, or the wider public relying on that information being accurate.

Inside Our Audit Process

  1. Reviewing payment vouchers and accounting records to confirm they align with current laws and regulations
  2. Sitting down with relevant officers to gather explanations and context during each audit
  3. Physically visiting City project sites to verify work on the ground
  4. Testing whether internal control systems are actually being followed
  5. Observing procurement activity firsthand and cross-checking Goods Received Notes against Local Purchase Order specifications
  6. Keeping tabs on ongoing Council and government institutional activities
  7. Confirming that cash advances given to officers for Council business are properly accounted for
  8. Tracking UPE and USE funding sent to government-aided schools, and verifying how it was spent
  9. Compiling quarterly reports for the City Town Clerk, the Auditor General at MoFPED, the City Mayor, and the Public Accounts Committee Chairperson
  10. Confirming City assets actually exist and recommending better ways to protect them
  11. Assessing whether current internal controls are strong enough
  12. Offering guidance and hands-on support on financial matters when departments need it
  13. Flagging practical improvements wherever gaps show up
  14. Circling back on unresolved issues raised in earlier audit reports

ALL DEPARTMENTS