INTERNAL AUDIT

INTRODUCTION

The Internal Audit Unit is under the Office of Executive Secretary of the Commission.  It serves as a Managerial Control Unit of the

Organization which functions by measuring and evaluating the effectiveness and efficiency of the internal control system of the Commission.

STRUCTURE

 The Internal Audit of the Commission is headed by a Deputy Director and assisted by other auditors within the Headquarters and Zonal offices.

FUNCTIONS

The statutory functions of the Unit are well spelt out in the following sections of the Federal Government Financial Regulations namely:-

FR 1701 (i-iii), FR 1703, 1705, 1706, (i-iii) and FR 1715.

  • Reporting directly to the Executive Secretary for a detailed audit of the accounts and records of the organization and the examination of the system and procedures in force;
  • Pre-auditing of all payment vouchers before payments are affected;
  • Ensuring compliance with Financial Regulations and other extant rules as they apply to the operations and activities of the organization;
  • Issuing Special Reports (where necessary), if in the opinion of the Auditor, the attention of the Executive Secretary and the Director of Finance and Account must be called to an apparent weakness in the accounting procedure,
  • Verifying Assets and Liabilities of the organization in order to ensure that assets are safeguarded and liabilities are properly incurred; 
  • Vetting Staff Claims, Payrolls, Pension and gratuity payments, administrative advances retirement, bills, invoices, departmental/unit and zonal offices imprest retirement ;
  • Monitoring Funds disbursed to State Universal Basic Education Boards (SUBEB’s) in compliance with Section 9(b) of UBE Act, 2004;
  • Monitoring the procurement, supply and delivery of instructional materials to States;
  • Compliance audit on the utilization of  Teacher Professional Development and Special Education funds by SUBEBs,
  • Verification of instructional materials supplied to SUBEBs which form the bases of issuing internal audit certificate in line with the required standard, quantity, quality and economic of purpose;
  • Vetting of all payment from international development partners account e.g World Bank, UNICEF and IDB;
  • Vetting and reporting on intervention funds account in accordance with Universal Basic Education Commission (UBEC) guideline for accessing and utilization;
  • Vetting and reporting on constituency and Federal Teacher Schemes accounts;
  • Monitoring of UBEC direct intervention project in the 36 States and FCT;
  • Conducting Special audit on Constituency awards;
  • Ensuring the activities of the Unit are in line with the approved Audit Program;
  • Test runs the UBEC operation for possible areas of internal control weaknesses for strengthening;
  • Submit monthly / quarterly / annual / special report to the Executive Secretary on the findings and recommendations during the review of the UBEC accounts and operations;
  • Performing any other function(s) as may be directed from time to time by the Executive Secretary.