Internal Audit Unit of the District Assembly;

a. is responsible to the District Assembly;

b. shall, at intervals of three months, prepare a report on the internal audit work carried out by the Unit during the three month period immediately preceding the preparation of the report and submit the report to the Presiding Member of the District Assembly;

c. shall make observations necessary as to the conduct of the financial affairs of the District Assembly during the period to which the report relates; and

d. shall forward a copy of each report prepared by the Unit to the District Chief Executive, the Minister, the Internal Audit Agency, the Regional Co-ordinating Council and the Office of the Head of the Local Government Service.