Under the sector plan, the books of accounts will be subjected to two types of audit namely, Internal and External audits. The Auditors will have access to all relevant documents, records, property, books of accounts and personnel.

Under the sector plan, the books of accounts will be subjected to two types of audit namely, Internal and External audits. The Auditors will have access to all relevant documents, records, property, books of accounts and personnel.

Internal Audit
Internal audit is very critical in all organizations because it is an independent objective assurance and consulting activity. It provides management with assurance that some areas of the various activities undertaken are going on well or that they need improvement.

Internal auditors will develop work plans in order to ensure that internal controls at all levels are continually being improved and optimized in response to an ever changing environment.

Internal Audit Functions
Internal Audit unit at headquarters will undertake routine internal audits and conduct more on-spot internal audits at all levels (i.e. Ministry Headquarters, Provinces, Education Boards and Basic Schools). The Internal Audit at the province will conduct internal audits and inspections on a regular basis of the Provincial Office, Education Boards and Basic Schools. The aim of these audits will be to:

    1. Determine the adequacy and effectiveness of the internal accounting systems and operating controls.
    2. Review the reliability and integrity of financial and operating information and means used to identify measure, classify and report such information.
    3. Review the established systems to ensure compliance with those policies, plans, procedures, laws and regulations and determine whether there is compliance.
    4. Review the means of safeguarding assets and as appropriate, verify the existence of such assets.
    5. Review that adequate and prescribed accounting records are maintained to account for funds received from cooperating partners and GRZ.
    6. Ensure that quarterly reports by the Internal Auditors in provinces are prepared and submitted to the Controlling Officer and copied to the Provincial Education Officer and the audited.

Internal Audit Reporting
The Head of Internal Audit should report periodically to the Controlling Officer on Internal Audit issues and other matters as requested by the Controlling Officer. The findings and recommendations arising from each internal audit assignment should be promptly reported to the Controlling Officer and Audited. The internal audit report including any comments from the Controlling Officer should be reported to the Ministry of Finance and National Planning and the Auditor- General.

The Head of Internal Audit should have complete freedom in the way Internal Audit findings are reported. The Head of Internal Audit should review and approve each final Internal Audit report before it is issued.
Internal Audit reports should contain all material facts known to the Auditor concerning the system under review to avoid distortion or concealment of any lawful or improper practice.

The Head of Internal Audit should submit monthly progress reports to the Controlling Officer and explain significant deviations from approved work plans and budgets. The Head of Internal Audit should provide an annual report to the Controlling Officer.

This report should include:

  1. The Head of Internal Audit’s opinion on the adequacy and reliability of the whole internal control system;
  2. The extent that the Internal Audit needs of the Ministry have been met;
  3. Any significant Internal Audit findings where action appears necessary but has not been taken;
  4. Any systems within the Ministry where the internal controls are not adequate and reliable;
  5. A comparison of actual Internal Audit undertaken against the agreed annual plan.

External Audit
The Public Audit Act of 1980 empowered the Auditor General with extra responsibilities which require audits of every statutory corporation, government department and private institution which receive government grants, subsidies or subventions in any financial year. In this regard, the Auditor General’s office will audit the MOE books of accounts including provinces, education boards and basic schools on an annual basis. The audited financial statements and reports should be ready by 30th June of the following year.