🔍 About the Department
Internal Audit
Department
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.
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. We also lean on the Local Government Internal Audit Manual of 2007, and stay sharp through Continuous Professional Development sessions run by ICPAU.
Reporting Frequency
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.
💡 Our Purpose
Why Internal Audit Exists
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 organisation 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.
⚙️ How We Work
Inside Our Audit Process
Reviewing payment vouchers and accounting records to confirm they align with current laws and regulations
Sitting down with relevant officers to gather explanations and context during each audit
Physically visiting City project sites to verify work on the ground
Testing whether internal control systems are actually being followed
Observing procurement activity firsthand and cross-checking Goods Received Notes against Local Purchase Order specifications
Keeping tabs on ongoing Council and government institutional activities
Confirming that cash advances given to officers for Council business are properly accounted for
Tracking UPE and USE funding sent to government-aided schools, and verifying how it was spent
Compiling quarterly reports for the City Town Clerk, the Auditor General at MoFPED, the City Mayor, and the Public Accounts Committee Chairperson
Confirming City assets actually exist and recommending better ways to protect them
Assessing whether current internal controls are strong enough
Offering guidance and hands-on support on financial matters when departments need it
Flagging practical improvements wherever gaps show up
Circling back on unresolved issues raised in earlier audit reports
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