Institutional Management

The office of the Town Clerk (TC) is the chief executive Officer (CEO) for the council. The Town Clerk office is charged with the responsibility of overseeing the overall management and supervision of all council operations this includes matters relating to policy guidance and coordination, monitoring and evaluation.

The office of the Town Clerk has three (3) units namely:

1. INTERNAL AUDIT UNIT
2. THE PUBLIC RELATIONS UNIT
3. PROCUREMENT AND SUPPLY UNIT
4. INFORMATION COMMUNICATIONS AND TECHNOLOGY UNIT

OBJECTIVES:

To oversee and manage the operations of the Council in order to ensure effective delivery of quality services to the community

INTERNAL AUDIT UNIT

The office of the Internal Audit Unit is responsible for auditing council finances and assets and preparation of audit responses in addition, the section ensures that financial management and stores controls put in place by the Zambian laws and regulations are adhered to at all times in all dealings.

Internal Audit, according to The International Standards for the Professional Practice of the Internal Auditing (Standards) and thus adopted by the Finance Management Act No 1 of 2018, section 2, is

Defines as ‘An Independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations and help an organisation to accomplish its objectives by bringing through a systematic, disciplined approach to evaluation and improvement of the effectiveness of risk management, control and governance processes’

REPORTING

Section 19 of the Public Finance management (General) Regulations, 2020 gives guidance on the reporting procedures by the Internal Auditors of the state-owned enterprises or local authority as follows:

An internal auditor of a state-owned enterprise or local authority shall

• report to the accounting authority administratively and to the audit committee of the state-owned enterprise or local authority functionally; and

(b)         submit reports to the audit committee and the accounting authority and the report shall be copied to the Secretary to the Treasury, the Auditor General, Accountant General and Controller of Internal Audit.

 In the Public Finance management (General) Regulations,2020, “Accounting Authority” means a chief executive officer of a state-owned enterprise or local authority appointed by the controlling body or a relevant commission to oversee the management and control of the day-to-day operations of a public body. In the Case of Mazabuka Municipal Council, The Accounting Authority is the Town Clerk Mrs Judith M Mukwita.

FUNCTIONS OF INTERNAL AUDITORS

Section 17(1) of the public finance management Act lists the functions of Internal auditors as follows:

• To ascertain that risk management and internal control systems are in place and continually being improved and optimised in response to an ever-changing environment;

(b)         To provide reasonable assurance to controlling officers and the Secretary to the Treasury that internal controls exist and are being complied with as required by the Act;

(c)          To ascertain, evaluate and recommend improvements on governance processes put in place by management;

(d)         To review and appraise the appropriateness, adequacy and application of authorisation of financial and non-financial controls;

(e)         To promote effective controls at reasonable cost; and

(f)          ascertain the extent of compliance with established policies, plans, procedures in the Act and any other law.

Section (18) of the Public Management (General) Regulations, 2020 also state an addition to the functions stated in the Financial Management Act as follows

An internal auditor shall,

(a)      ensure that the work entailed in the receipt and payment of public money has been properly carried out under proper supervision;

(b)      Ensure that internal control measures, risk management, matters of governance and other procedures are adequate for the proper application of sound economic, effective and efficient management of public funds;

(c)       Ensure that safeguards for the prevention or prompt detection of fraud or loss of stores, cash or other Government assets, are adequate;

(d)      Ensure that accounting forms are properly protected, recorded and regularly checked;

(e)      Ensure that the system for checking of computer input and output are effective; accounting records

(f)       Ensure that the system for the control of the receipt, issue and use of stores is adequate;

(g)       Ensure that recording of the assets is up to date and correct;

(h)      Ensure that returns of revenue or expenditure required by a controlling officer are correctly prepared and promptly submitted; and

(i)        Ensure that monthly progress reports are submitted to the Secretary to the Treasury and the respective controlling

Suffice to note that, Section (20) of the public finance management (General) Regulations ,2020, States clearly that ‘the existence of an internal audit team in a public body shall not relieve a controlling officer or any other accounting officer of the individual responsibility.

FUNCTIONS OF AN AUDIT COMMITTEE

 Section 19(5) of Financial Management Act lists the Functions of an audit committee as follows:

(a)    To receive reports from internal auditors;

(b)    To review audit policy and audit plans;

(c)    To evaluate the management procedures regarding

(i)     Internal controls;

(ii)    Financial reporting;

(iii)   External audit reports;

(iv)   Risk management;

(v)    Ethics and governance; and

(d)    Make recommendations to the Secretary to the Treasury or a controlling body.

THE PUBLIC RELATIONS UNIT

The Public Relations Unit is responsible for all communication to the international audience of the council.

OBJECTIVES:

The Objectives of Public Relations Unit is dissemination of information to the public in order to have effective communication between the public and the Council.

FUNCTIONS

 PROCUREMENT AND SUPPLY UNIT

The Procurement and supply unit is responsible for acquisition, disbursement and storage of goods and stores in conformity with tender procedures and stores regulations also report directly to the office of the Town Clerk.

OBJECTIVES:

To supervise and undertake the procurement of goods and services in order to ensure smooth operations of the Council.