Internal Audit

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Head

Maryam Adah Ameh (Mrs.) is a dynamic versatile and Performance-driven, articulate administrative, accounting, and audit professional in internal controls, financial analysis, and financial reporting. She was employed in 1993 and has garnered practical and hands-on experience over the past 29 years through active involvement in providing practical innovative solutions. An Auditor who diligently monitors budgetary matters to achieve accountability and transparency

Brief History

Mandate

Functions

The major activities and targets include Monitoring of Revenue collection(incidental activities of FCDA) and the remittance of same to the coffers of FCTA to ensure control and prevent loss.

The FCDA Internal Audit has the responsibility for guiding the Authority’s operations to adhere strictly to set standards and regulations in the area of day-today financial operations and accounting procedures in accordance with the provisions of Financial Regulations Chapter 17.

Conducting general checks to ensure strict adherence to government procedures for incurring public expenditure,
Monitoring procurement, storage, distribution, usage and records of theAuthority’s assets as safeguards against possible loss.
Monitoring of payroll records of the Authority to minimize and avoid errors and fraud in the payroll system.
General oversight role to strengthen the Authority’s internal control mechanism vis-à-vis the operation system to avoid and/ or detect errors and fraudulent tendencies.

Division and Units

The internal Audit Department has Two (2) Divisions namely:

– Verification Division

– Pre-Payment Division

VERIFICATION DIVISION

The Verification Division has two (2) units:

Physical Verification Control Unit
Payroll Control Unit

PHYSICAL VERIFICATION CONTROL UNIT

The physical Verification Control Unit has the following responsibilities:

Verification of supplies
Verification of fixed assets
Verification of stores
Witnessing of Payment of Compensation
Verification of Office inventory
Issuance of Audit Certificate
Coordinating of Stocktaking

PAYROLL CONTROL UNIT

The Payroll Control Unit has the following responsibilities:

Payroll/Nominal Roll Records
Variation control matters
Monthly Payroll Checks
Overtime Checks (Records)
Statutory Deductions PAYE, PENSION, NHF, NHIS, etc.
Non-statutory Deductions
Salary Advance Records
Personal Emoluments Records Matters
Retirements, Registration (Records) etc.

PRE-PAYMENT DIVISION

The Pre-payment Division has two (2) units:

Revenue Control Unit
Expenditure Control Unit

REVENUE CONTROL UNIT

Revenue Control Unit has the following responsibilities:

Identification of the source of revenue
Monitoring of revenue collection
Monitoring of remittance to treasury
Monitoring of tax matters
Monitoring of remittance of WTH/VAT to FIRS/FCT IRS

EXPENDITURE CONTROL UNIT

Expenditure Control Unit has the following responsibilities:

Vote book control auditing
Pre-payment checks matters
Cash advances/Imprest matters
Checking of payment mandate and cash books ledger etc.
Register of audit queries

Achievements

Contact

Department Email: audit@fcda.gov.ng

Head of Department: maryam.ameh@fcda.gov.ng