DEPARTMENT OF INTERNAL AUDIT
The Internal Audit Department is an arm of the National Primary Health Care Development Agency’s management internal control system, which like its counterparts in other Federal Government Ministries, Parastatals, Agencies and Departments, was established by relevant sections of the laws of the Federal Government of Nigeria.
Before attaining its present status as a Department, the Internal Audit was a Unit under the Office of the Executive Director. However, a Federal Government Circular early last year – 2014 directing the upgrade of all Internal Audit Units in Federal Government Establishments to full fledge Departments, saw the Internal Audit Unit in the Agency accordingly upgraded to a Department with Mr Henry Osawe as its pioneer Director.
INTERNAL AUDIT ROLES IN NPHCDA
The roles of the Internal Audit in NPHCDA, like its counterparts in other Federal Government Establishments, are entrenched in Chapter 17 of the Financial Regulations as well as other Circulars and Extant Rules issued from time to time by the Federal Government of Nigeria. These roles basically include: provision of a complete and continuous audit of the accounts and records of revenue and expenditure, Assets, Allocated and unallocated Stores, where applicable. These are achieved through an effective measurement, evaluation and review of the Organisation’s internal control system.
In NPHCDA, the Internal Audit right from her inception and even before her recent upgrade, has effectively and efficiently been discharging these responsibilities despite some human, material and financial challenges encountered in the course of discharging these assignments. For instance, the Internal Audit in the Agency, as a daily routine, conducts pre- and post-audits of all payments and advances. She also vets and reviews all programs with financial budgets, payments to Contractors, etc; referred from time to time to her from the Office of the Executive Director. Still in living up to her instituted mandate, the Internal Audit in NPHCDA also carries out a monthly, quarterly, half-year audits of the financial accounting books/records of revenue and expenditure, Assets, Allocated and unallocated Stores, and End of the year stock audit in both the Headquarter and our six Zonal Offices. Periodically, value for money (VFM) audit is conducted on the Agency’s Capital Projects nationwide. The Department also closely monitors the utilization of Partner/Donor Funds disbursed through the Agency.
In view of recent developments within the audit profession globally, coupled with the Federal Government resolve to reposition the Internal Audit in all Government Establishments in order to meet up with global best practice – which is evidenced in the Internal Audit Units’ upgrade to Departments, the Internal Audit Department in NPHCDA is set to brace up with these new challenges. It is hoped that both the Federal Government and the Management of NPHCDA will match words with action by providing enabling environment as well as ensuring adequate funding and logistics for the smooth take off of the new Internal Audit Department.