2013_14 IDP Review.pdf - KZN Development Planning

sectors within the district. Therefore, thepurpose of the forum is to coordinateand implement agricultural programmesand projects within the district.5.7 AUDIT COMMITTEEThe municipality has a functional Shared Services Audit Committee as required in terms ofsection 166(6)(a) of the Municipal Finance Management Act 56 of 2003 and Section 14(2)(a) ofMunicipal Planning and Performance Management Regulations 2001.The broad objectives of the committee are as follows: -ooooMaintaining oversight responsibilities of all financial and performance reporting;Seeking reasonable assurance that the operations of the Municipality are conductedefficiently and effectively;Seeking reasonable assurance that the Council has developed and complies with itspolicies, plans, procedures and internal controls; andSeeking assurance that the Council complies with relevant legislation, regulations andprofessional pronouncements.5.8 INTERNAL AUDITORSIn order for the Audit Committee to meet the broad objectives, the municipality has an Internalexternal Internal to assist in attending to internal audit matters prior to submission to the Auditcommittee. The responsibilities of the Internal Auditors, amongst others are as follows:Review the Internal Audit Charter;Review the annual risk based plan and the internal audit program; andEnsure that all identified risk areas are prioritized and incorporated in the annual internalaudit plan.As part of building internal capacity, the municipality also has an internal Auditors who work withthe external auditors as part of skills transfer.5.9 IDP INSTITUTIONAL ARRANGEMENTSIn order to ensure ownership of the process, the municipality continued to utilise the existinginstitutions as much as possible. The roles and responsibilities of participants in the planningprocess were defined in the 2013/14 IDP Process Plan. The institutional arrangements for theComprehensive IDP are shown in table below:Draft 2013/14 IDP Review Page 87Prepared by Umzinyathi District Municipality22 March 2013