INTERNAL AUDIT DEPARTMENT

The Internal Audit Department function is one of fundamental “checks and balances” for sound corporate governance. It provides the Commission with assurance on the adequacy and effectiveness of the Internal Controls in place to manage key risk areas. The Internal Audit Department has in the year under review provided oversight functions in the BVR, Exhibition of Voters Register and the Polling processes.

KEY ACCOMPLISHMENTS:
The Department successfully completed a number of assignments including but not limited to the following:

• Monitored the Office Generating Plant Fuelling Process and Consumption Rates
• Monitored the Sorting and Packing of Electoral Materials at the National Warehouse, Wellington
• Managed the fixed asset tagging exercise using the new fixed asset coding structure
• Facilitated the audit of the 2007-2010 statutory accounts
• Managed/monitored the payment of BVR staff, WEECs and Police officers.
• Conducted an Internal Audit awareness trip to each Electoral District to ascertain whether monies remitted to the various District offices through bank transfers are properly utilized for the appropriate purpose which included payment to Biometric Voter Registration (BVR) staff, Police officers and Ward Electoral Education Committees (WEECs) for phases 1 & 2 during the registration process.
• Petty cash analysis: Petty cash vouchers were reviewed and analyzed before reimbursement to establish the different categories of expenditure for a period
• Recommended improved internal controls over petty cash
• Periodic and spontaneous petty cash counts
• Review of Bank Reconciliation statements for Q1 and Q2
• Reviewed annual leave schedule and made recommendations on the computation of leave allowances
• Managed/monitored the payment process of polling staff salaries.

 Personnel Matters:

• Electoral Officer, Internal Audit, was dismissed during the year
• Two (2) Asst. Electoral Officers (AEOs) were recruited on contract basis
• An AEO obtained a two (2) year study leave