Nkomazi Local Municipality 20 - Co-operative Governance and ...

11. KPA 2: PUBLIC PARTICIPATION AND GOOD GOVERNANCESrategic objective:Promote a culture of participatory democracy and integrationEffective intergovernmental and stakeholder relationsCreate strong sustainable governance and institutional structuresEstablish feedback mechanisms in order to ensure responsiveness to communitiesMainstreamed issues of historical special groups and HIV/AIDS into municipal businessEqual, easy and convenient access for the public to the municipality and its servicesEstablish effective institutional monitoring and evluation systemPromote a culture of participatory democracy and integration11.1. INTERNAL AUDIT UNITNkomazi Local Municipality has a functional internal audit unit which was established in terms of section 165 of the MunicipalFinance Management Act, 56 of 2003 in 2007.The internal audit is required in terms of the Municipal Finance Management Act, No. 56 of 2003, section 165 (2)(a)-(c), i.e.:(1) The internal audit unit of a municipality musta)Prepare a risk-based audit plan and an internal audit program for each financial year,b) Advise the accounting officer and report to the audit committee on the implementation of the internal audit plan and mattersrelating to-(i) Internal audit;(ii) Internal controls,(iii) Accounting procedures and practices;(iv) Risk and risk management;(v) Performance management;(vi) Loss control; and(vii) Compliance with this Act, the Annual DoRA and any applicable legislation, and© perform such other duties as may be assigned to it by the accounting officer.11.1.1. STAFFING:Internal Audit UnitAssistant Internal AuditInternal Audit Clerk11.1.2. REPORTINGInternal audit unit reports administratively to the accounting officer and functional to audit committee11.1.3. DOCUMENTS APPROVED AND IMPLEMENTED BY THE UNITInternal Audit Charter;Three Year Strategic Internal Audit Plan and One Year Internal Operational Plan; andInternal Audit Methodology11.1.4. AUDIT COMMITTEE:Audit Committee has been established in terms of Section 166 of the Municipal Finance Management Act, no 56 of 2003.a) The role of the audit committee is to advise council, the political office-bearers, the accounting officer and the management staffof the municipality on matters relating to:i. Internal financial control and internal audits;NKLM Integrated Development Plan 2012_2013 69