Internal Audit Office
Internal Audit Unit
Internal Audit is a managerial control, which functions by measuring and evaluating the effectiveness of internal control system in an organization.
In line with internal audit and account manual that prepared for the Accountant General of the Federation’s ( AGF’S ) consideration for approval, which gave the council itself accounting status in June, 2009, the following functions are being carried out by this unit.
- Preparation of annual audit programme for the consideration of Director’s General’s approval and submission of the same for accountant general of the federation ( AGF ).
- Opening of Annual Audit Progress Register.
- Opening of Audit Query Register.
- Security of Audit Stamp in Fire proof cabinet
- Financial audit
CENTRAL PAY OFFICE
- Examination of general security of the cash Office.
- To make sure the display of chart of revenue collection.
- To check records such as mandate, unclaimed wages register, cash book, payment/receipt vouchers.
ADVANCE
Examination of the following:
- Advance Register
- Advance Ledger
- Salary Advance File
- Touring Advance
- Motor/Vehicle Advances
- Project Advances
- Deposit Register
- Confirmation of monthly un-retired advances.
SALARIES/WAGES
Check records maintained for salary payment e.g. P.E. Cards, group register, variation advice, payroll, Bank schedule, vote book.
PLANT:
Examination of: