The Sunday Mail
The Public Service Engagement Forum
GOVERNMENT uses public funds in its operations, and this requires accountability, transparency, professionalism, and ensuring value for money. The Public Finance Management Act Chapter 22:19 guides the way public finances have to be used by Government Agencies, including the Public Service Commission.
The role of accounting for how money and other resources are used rests with the Accounting Officer of the Commission, who is the Secretary to Service Commissions. In order to ensure that this is done according to the relevant laws and statutes, the Internal Audit and Risk Management department advises the Secretary on any mistakes that should be avoided, and checks to see if correct systems and procedures are being followed.
Using the Public Finance Management Act Chapter 22:19 and the Treasury Instructions Handbook (S.I 144 of 2019), the Accounting Officer, through the Internal Audit and Risk Management department, develops and approves detailed written instructions that give guidance on how money is received, used, and reported, as well as on how assets are managed daily. These instructions are called Accounting Officer’s Instructions, which guide every Agency and Department in the Commissionon.
The Internal Audit and Risk Management Department, through its two units, namely the Internal Audit unit and the Risk Management unit, is expected to provide the Public Service Commission with full internal audit and risk management cover in an honest, disciplined and professional manner.
The key functions of the department entail the monitoring of the financial administration and procedures of the Commission to ensure that: 1) proper accounting and bookkeeping transactions and procedures are carried out; 2) proper accounting records are maintained; 3) adequate internal checks and controls are observed; 4) assets under the control of the Commission are properly accounted for; and 5) instructions and directions issued from time to time are complied with.
In addition, the department is responsible for reviewing the systems established to ensure compliance with those policies, plans, procedures, laws and regulations which could have a significant impact on operations and reports. The department assesses whether the Commission is in full compliance with set policies, laws and regulations.
The work of Internal Audit and Risk Management also includes reviewing the means of safeguarding the Civil Service Commission’s assets, appraising the economy, efficiency and effectiveness with which resources are employed, evaluating internal control systems and making recommendations on how to improve them where deficiencies are identified, identifying shortcomings or gaps in various day to day processes and recommending corrective measures.
This way, the department ensures that all staff members are following laid down rules and procedures, thereby promoting ethics and helping to identify improper conduct should it occur.
As the Audit and Risk Management department carries out compliance checks, it may identify anomalies owing to omission or commission, for the purpose of preventing and combating fraud. Where potential or actual fraud is detected, infractions are then referred for disciplinary or legal processes.
In order to minimise risk within the Commission, the department is responsible for reviewing the risk philosophy of the PSC, including the Risk Management Strategy, Risk Management Policy, Risk Management Implementation Plan, Fraud Prevention Plan and the Risk Management Reporting Structure.
The department is the primary assurance provider regarding the design and functioning of the risk control environment and provides assurance in respect of the PSC’s risk identification and assessment processes.
Specifically, the Internal Audit and Risk Management department gives assurance on risk management processes, gives assurance that risks are correctly evaluacted, evaluates the reporting of key risks and reviews the management of major risks.
Participation in the planning, development, implementation and operation of major computer-based systems is another area of focus for the department as it seeks to determine whether adequate controls are incorporated in the systems and whether the systems are thoroughly checked and documented accurately.
In some cases, management may request the department to carry out special investigations and reviews. Usually, such special investigations may be a result of public feedback, whistle blower information, or some identified anomalies.
As the Commission carries out various programmes and projects, part of the monitoring involves assessment for the cost-effectiveness of such projects. This is called value for money auditing, and is meant to ensure that Government gets the right value for every cent spent on programmes and projects, thereby safeguarding public funds.
Overall, the department is important in setting up systems, procedures and instructions to be followed as members of staff do their day to day work. Once the systems, procedures and instructions are in place, the department checks on whether such instructions are being followed.
By identifying and managing risks, the department ensures that the Commission mitigates and minimises potential negative impacts on its operations. To protect the finances and assets of the Commission, any fraudulent activity must be stopped, and this is part of the work of the Internal Audit and Risk Management department.
In doing all this, the department maintains independence and reports directly to the Accounting Officer, who is accountable for all resources and processes within the Commission.
This article is part of a series of articles by the Public Service Commission aimed at engaging with and updating the public on matters of public interest that fall within its mandate. For comments, enquiries and questions, please write to [email protected]; Call (242) 700881-4; Or WhatsApp 263 788 584 848. For more on the PSC and its programmes, visit www.psc.gov.zw or follow on Facebook Zimbabwe Public Service Commission or Twitter @Public Service Commission Zimbabwe
