Section 84, The Local Government Act, 2004

(1) Every local council shall establish an Internal Audit Department. (2) The Head of the Internal Audit Department shall, at intervals of three months, prepare a report on the internal audit work carried out by the Department during the three months immediately preceding the preparation of the report, and submit it to the local (3) The Head of the Internal Audit Department shall make in each report such observations as appear necessary as to the conduct of the financial affairs of the local council during the period to which the report relates. (4) A copy of the report shall be sent to the Minister. PART XI–DEVELOPMENT PLANNING