Internal Audit Department
There are two departments that report directly to the Clerk of the Assembly. They include Internal Audit Department and Supply Chain Management Department.
The Internal Auditor derives its mandate under Article 155 (3) of the Public Finance Management Act, 2012 and Public Finance Management Regulations, 2015 which are as follows;
Reviewing the governance mechanisms of the entity and mechanisms for transparency and accountability with regard to the finances and assets of the entity,
Conduct risk-based, value for money and systems audits aimed at strengthening internal control mechanisms that could have impact on achievement of the strategic objectives of the entity.
Verifying the existence of the assets administered by the entity and ensure that there are proper safeguards for their protection
Providing assurance that appropriate institutional policies and procedures and good business practices are followed by the entity and evaluating the adequacy and reliability of information available to management for making decisions with regard to the entity and its operations
Evaluating the adequacy and reliability of information available to management for making decisions with regard to the entity and its operations Duties and responsibilities:
a) Oversee the departmental operations and general administration
b) Co-ordination and controlling of the operations of internal audit department.
c) Ensuring the maintenance of high audit standards in the department.
d) Monitoring and constantly reviewing audit programmes for all the sections in the department.
e) Organizing planning, coordinating and controlling the audit activities
f) Performance management
g) Developing internal audit department policies and manuals
h) Oversee the departmental operations and general administration
i) Co-ordination and controlling of the operations of internal audit department.
j) Ensuring the maintenance of high audit standards in the department.
k) Organizing planning, coordinating and controlling the audit activities
Operational Responsibilities / Tasks
a) Advising the Accounting officer and CASB on emerging issues in internal auditing
b) Developing and implementing the use of innovative approaches in performing independent assessment of systems, controls and efficiencies guided by professional standards
c) Promoting County Assembly wide risk management and provide the management with consulting services to improve the overall assembly operations
d) Organizing capacity building, training materials and undertaking training for audit committee and departmental staff.
e) Formulating and interpreting regulations and policies;
f) identifying activities subject to audit coverage, evaluating their significance and assessing the degree risk inherent in terms of the audit costs involved;
g) determining adequacy and effectiveness of internal control systems;
h) carrying out investigations on irregularities identified or reported in audit reports; i) generating regular and /or adhoc reports e.g. performance reports ;
j) Ensuring Assembly assets are safeguarded and properly utilized and ensuring that operations of Internal Audit functions are within the recognized International Audit Standards.
Supply Chain Management Department
- To ensure Procurement Procedures are compiled as established under the Public Procurement and Disposal Act 2005 and Regulations 2006.
- Monitoring the overall functioning of the Public Procurement system including accountability and documentation of the procured items.
- To ensure that every purchase represents a fair and reasonable cost to the tax payer for the required goods or services.
- To ensure that all qualified and interested potential suppliers are extended the opportunity to compete for County Assembly of Nyeri tenders.
- To ensure that all purchasing transactions are processed in a timely and cost effective manner that best fulfills the requirements of the user while satisfying any applicable legislation and Management policy.
- To provide leadership in the procurement process, through knowledge, teamwork and communication to enhance efficiencies and cost saving and to ensure transparency and fairness of County Assembly services.