Gwanda District, administered by Gwanda RDC, is located in Matabeleland South Province and shares boundaries with Beitbridge District to the South, Matobo District to the North West, the Republic of Botswana to the South West, Umzingwane District to the North, Insiza District to the North East, as well as Mberengwa and Mwanezi Districts to the East.

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Audit Committee

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Audit Committee

General Terms Of Reference

To enquire into and report on the manner in which the finances of the council, its assets and human resources are used.

Committee Functions
    • To ascertain whether the funds and assets of the council are applied to the purposes intended, and are consistent with any regulations and standing orders issued by the council
    • To receive and consider reports of internal and external auditors and make appropriate recommendations to the council
    • To receive the financial control systems of the council
    • To report on whether the internal audit function is adequately resourced and has appropriate standing within the council and to review its audit program
    • To review any findings of internal financial investigations that it considers significant and reports thereon to the council
    • To make recommendations to the council on the appointment of the external auditors, the audit fee and any question of resignation or dismissal of the external auditor which may arise.
    • To ascertain the independence of the external auditor and report to the council
    • To discuss with the external auditor the nature and scope of the audit, any problems or reservations arising from the audit and any matters with the external auditor and to report to the council.
    • To conduct a post audit review which shall include a review of any correspondence from the external auditor and report the council
    • To review the half year and annual statements of the council and to submit comments thereon to the council.
    • To advise the council whether the council is complying with the aims and objectives for which it was established.