The Department of Community Services and Statutory Bodies (DCSSB) is responsible for carrying an audit of the statutory bodies, local authorities, capital projects and recurrent revenue and expenditure of the Ministry of Local Government and Chieftainship Affairs. The law requires statutory body's accounts to be audited annually and the report be laid before the Parliament by the Minister responsible for that statutory body at the earliest opportunity. The local authorities' law requires the accounts of every council to be audited semi-annually. The DCSSB audits have been divided into two divisions namely; In-house performed by DCSSB staff and commissioned audits performed by private audit firms and reviewed by DCSSB staff. The auditees pay fees for the audit work performed.
A detailed list of the activities planned for the financial year 2011/12 is in line with the OAG Strategic Plan.
The objectives of the department are to:
- Carry out audits of the statutory bodies and local authorities in accordance with generally accepted auditing standards.
- Advise auditees on the best professional practice in financial management.
- Monitor, evaluate and assess adequacy of work performed.
- Focus on action taken by Management, Board, Council, etc to address matters of concern raised in the management letter.
- Develop the department's human resources through practical training.
The Office of the Auditor General plays a primary role in auditing government accounts and operations, and in promoting sound financial management and public accountability and transparency. The Department of General Public Services (GPS) is an integral part of the Office of the Auditor General (OAG) and it works towards fulfilling the OAG's mandate which emanate from the Audit Act of 1973.
The Department also conforms to the International Standards for Supreme Audit Institutions (ISSAIs) as well as the International Organization of Supreme Audit Institutions (INTOSAI) General Auditing Standards.
The main objectives of the department:
- To assist the Government General Public Services Sector by furnishing the independent analysis, appraisals and recommendations about the adequacy and effectiveness of the internal control systems, policies and procedures and quality of performance in carrying out its functions and assigned responsibilities.
- To facilitate the improvement of the quality of the performance of the Sector with a view to ensure that funds appropriated (Capital and Recurrent) are fully accounted for and applied for intended purposes and to ensure that revenue has been properly collected.
- To provide an independent and objective assurance that the operations in the General Public Sector are in compliance with the laws and regulations as well as instructions timely given to safeguard public funds and property.
- To assist the Office of the Auditor General to accomplish its objectives by bringing a systematic and disciplinary approach to evaluate and improve the effectiveness of risk management, controls in promoting public accountability and governance processes.