Development of a Water Resource Management Internal Audit Manual

In the process of reforming the water sector in Kenya, new institutions have been established including the: Water Services Regulatory Board (WSRB), Water Resources Management Authority (WRMA), Water Services Trust Fund (WSTF), Water Appeal Board (WAB) and the Water Service Boards (WSBs). In order for these organisations and institutions to be well structured, good financial management and internal control systems are necessary. By request of the MWI through the Kenya Water and Sanitation Programme (KWSP), a previous assignment completed the initial steps; preparation of Financial Management Systems Manuals (FMSMs) and carried out operational training in each of the new institutions of WRMA/regional offices and WSBs.

The main objective of the assignment was to develop a WRMA Internal Audit Manual, help build internal audit capacity, and to review progress made in implementation of financial management systems manuals. The purpose of developing the Audit Manual was to provide an operating tool designed to equip the WRMA Internal Audit Department with relevant skills so as to be in a position to undertake their mandate of safe guarding the Authority’s resources effectively. Ensuring that WRMA Internal Audit capacity was build and enhanced and staff able to carry out their intended mandate of strengthening internal controls and ensuring checks are adhered to. The assignment also aimed to ensure the finance staff of WRMA had internalised their previous training and were implementing routines and procedures as according to the FMSMs.