The Internal Audit department exists to contribute to transparency and accountability in the use of council resources. The department achieves its mandate through examining paper and physical accountability. It produces quarterly reports that are submitted to the council. In 2007 the four reports were produced and submitted as required by law. The finance department prepares the district budget and causes it to be laid before council on a yearly basis. Just like the plans, the budgets are prepared following a financial year which runs from July to June. The district budget spells out the proposed sources of revenue and the intended areas of expenditure. The district has three broad categories of revenue that are: local revenue, central Government transfers and donor.
Departmental Budgets and Actual Expenditure in FY 2008/9
Department Budget Expenditure Percentage of Budget realised
Education 8,160,795,066 7,856,171,787 96
Health 3,059,067,950 2,745,420,716 90
Production & Marketing 769,617,408 ,978,374,163 257
Works 1,467,863,939 1,370,613,551 93
Administration 1,701,748,398 1,328,990,777 78
Planning 998,587,798 1,107,547,337 111
Finance 774,530,467 716,467,426 93
Statutory Bodies 316,129,039 309,810,255 98
Community Development 80,295,500 83,431,445 104
Natural Resources 87,261,200 41,086,214 47
Internal Audit 8,555,000 15,170,670 177
Total 17,424,451,765 17,553,084,341 101
Source: Finance Department
