RATE PAYERS AND RATE COLLECTORS
161. (1) Each District Assembly shall prepare and maintain proper records of rateable persons and tenements in its district.
(2) A District Assembly may, in writing, authorise any suitable person, to be a rate collector in respect of a specified area of a district.
(3) A rate collector shall
(a) Furnish the District Assembly concerned with a written nominal roll of every rateable person in the area in respect of which the rate collector has been authorised to collect rates;
(b) Collect and receive rates payable from each person liable for the payment of rates in the area;
(c) Pay the amounts collected to the District Assembly concerned; and
(d) Report any person who has failed to pay the amount due to the District Assembly concerned.
PENALTY IN RESPECT OF OFFENCES BY RATE COLLECTORS
162. A rate collector who
(a) Fails to deposit with the District Assembly concerned any sum of money collected as rates,
(b) Knowingly demands from any person an amount in excess of the duly assessed rates,
(b) Renders false returns, whether orally or in writing, or
(c) Wilfully fails to carry out a duty imposed as a rate collector commits an offence and is liable on summary conviction to a fine of not less than one hundred and twenty-five penalty units and not more than
two hundred and fifty penalty units or to a term of imprisonment of not
less than six months and not more than twelve months or to both the fine and term of imprisonment without limiting liability for civil action by the District Assembly to recover what is due from the rate collector.
EXPENDITURE
170. (1) A District Assembly may incur any expenditure necessary for or incidental to the carrying out of a function conferred on the District Assembly under this Act, or by the Instrument which established that District Assembly, but the expenditure shall be included in the approved budget for the District Assembly for the relevant year.
(2) For the avoidance of doubt, any moneys received by a District Assembly from the Common Fund shall be expended only on projects that form part of the approved development plan for the district.
WRITING OFF OF IRRECOVERABLE ARREARS OF REVENUE
171. (1) A District Assembly may write off any sum due and payable to that District Assembly from or by any person for sufficient cause which shall be an irrecoverable debt in any one year, but this shall not exceed an amount to be determined each year by the Minister.
(2) A District Assembly shall inform the Minister in writing of the total sum written off and the reasons for doing so.
KEEPING OF ACCOUNTS AND PUBLICATION OF ANNUAL STATEMENT OF ACCOUNTS
172. (1) Each District Assembly shall keep accounts and proper records in relation to the accounts and shall prepare immediately after the end of each financial year, a statement of its accounts in the form that the Auditor-General may direct.
(2) Each District Assembly shall publish at its own office including sub-district offices and in any other manner directed by the Minister,
(a) The annual statement of its accounts; and
(c) The report on the accounts and statements made by the Auditor-General
Power of Minister to give financial instructions
173. (1) The Minister may issue written instructions for the improved control and efficient management of the finances of District Assemblies after consultation with the Minister responsible for Finance.
(2) The instructions may be issued either generally or with respect to a particular District Assembly and shall be complied with by District Assemblies generally or the District Assembly concerned.
INTERNAL AUDIT
175. (1) Each District Assembly shall have an Internal Audit Unit.
(2) The staff of the Internal Audit Unit are members of the Local Government Service.
(3) The Head of the Local Government Service in appointing the staff of the Internal Audit Units of the District Assemblies shall have regard to the standards and procedures determined by the Internal Audit Agency established under the Internal Audit Agency Act, 2003 (Act 658).
(4) The Head of the 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. (5) The Audit Report Implementation Committee of a District Assembly is responsible for the implementation of the recommendations of the internal audit reports.
EXTERNAL AUDIT
Auditor-General to audit accounts of District Assemblies
176. (1) The Auditor-General or an auditor appointed by the Auditor- General shall, each year, audit the accounts of each District Assembly, together with the books, records, returns and other documents relevant to the accounts and the financial statement.
(2) The Auditor-General shall, each year, submit a report to the Minister, Parliament and the relevant District Assembly on the accounts of the District Assembly, together with the books, records, returns and other documents relevant to the accounts and the annual statement of the accounts.
(3) The Auditor-General shall, in the report submitted under sub- section (2), draw attention to any irregularities in the
accounts audited. The provisions on audit in a District Assembly shall be subject to any other enactment in relation to the audit of public accounts and the functions of the Auditor General.
(5) The District Assembly shall take the Auditor-General’s
report into consideration at its next ordinary meeting or as soon as practicable after that.
DISTRICT ASSEMBLY TO MAKE BY-LAWS