KNAO

Local Government

LocalGovernmentpic1Local Government responsibility is to compile a program and complete an annual examination and audit of the accounts and accounting records of Island Councils.

Audit Procedures:

In this connection the Senior Auditor is responsible to the Auditor General inter alia for:

a. supervision of the examination of Island Council monthly trial balances;

b. supervision and as necessary the carrying out of the audit of Island Council books, records and stores etc.;

c. finalising the audit of Island Council accounts  and drafting the statutory reports thereon;

d. supervision and as necessary the carrying out of the audit and examination of Government offices;

e. issuing reports arising from inspections carried out at (b) and (d) above;

f.  following up to conclusion matters arising from reports at (e) above.

In addition, the Senior Auditor (Local Government) is required to carry out specific investigations and enquiries into losses etc. on the instruction of the Auditor General.

 

 

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