Download OFFICE OF THE AUDITOR OF ZAMBIA

Zambia Overview
Cont. Zambia Overview
Zambia has an estimated Population of 12 – 14
million people and the following are some major
economic indicators for 2013:
 The total 7.1 percent annual inflation rate was
recorded in December 2013.
 The GDP (Current Prices, US Dollars) in the year
2013 was US$23.077 Billion.
 The GDP Per Capita (Current Prices, US Dollars)
in the year 2013 was US1,617.87.
 The Total Government Gross Debt (% of GDP) in
2013 was 28.734%
OAG Zambia - Introduction
The Office of the Auditor General in Zambia is a
Supreme Audit Institution (SAI) charged with the
responsibility of providing external audit services
to government ministries and any other institution
that receives Government subventions in order to
enhance transparency and accountability in the
collection and utilisation of Public resources.
MISSION STATEMENT
Office of the Auditor General exists in order to provide
quality audit services to government and other
institutions in order to promote accountability and
value for money in the management of public funds
and other resources for the benefit of society
Constitutional Provisions
Governing the SAI
The functions of the SAI is governed by:
 Section(2) Article 121 of the constitution of Zambia
 Public Audit Act Cap 378
 Public Finance Act 2004
It is headed by the Auditor General who is
appointed by the President and ratified by National
Assembly.
Accountability Process and
Independence relationships
As in most cases of SAIs in Commonwealth
Countries, the relationship of the Auditor General
with the Executive and the Legislature can be trial
angularly be depicted as follows:
PARLIAMENT
AUDITOR
AUDIT
GOVERNMENT
LEGISLATIVE MANDATES
The main legislative audit mandates for the
office of the Auditor General are:
Articles 121 and 122 which deal with the
appointment powers and duties of the
Auditor General for audit of public funds
and other resources
The Public Finance Act of 2004 covering
Financial Regulations, Public Stores
Regulations, Terms and Conditions of
Service (General Orders). These set the
regulatory framework within which public
funds and other resources are to be raised
and spent.
LEGISLATIVE MANDATES CONT…
The Public Audit Act CAP.378 of 1980.
This act gives powers to the Auditor General to
audit every statutory corporation or public
company, every department in which funds and
working accounts are established and every private
institution which receives Government grant,
subsidy or subvention in any financial year.
ORGANISATION STRUCTURE
The office is organised around two divisions namely:
 Corporate Services Division (CSD)
 Audit Services (AD)
Each of these divisions is headed by a Deputy Auditor
General.
ORGANISATION STRUCTURE
The divisions are further broken down into
directorates, which are each headed by a Director.
There are two (2) directorates in the Corporate
services Division and five (5) directorates in the
Audit Division.
The Office has its Head Office in Lusaka the
capital city and has offices in the ten (10) province
of Zambia.
ORGANISATION STRUCTURE
a)
Corporate services Division
• Planning and Information
• Human Resources and Administration
b)
Audit Division
• Revenue Audits
• Ministerial Appropriations Audits
• Provincial Appropriations Audits
• Public Debt and Investments Audits
• Specialised Audits
TYPES OF AUDITS PERFORMED
a) Mostly Regularity audits.
b) Other types of audits that are carried out are:
• Forensic audits
• IT Audits
• Performance and Environmental Audits
AUDIT REPORTS
 The constitution requires the Auditor General to
submit her/his annual report on the accounts of
the Republic to the President who not later than
seven days after the first sitting of the National
assembly causes it to be laid before the National
Assembly.
 Other types of reports are submitted in the same
manner and are tabled by National Assembly as
soon as they are ready.
 All reports must comply with the international
auditing standard.
Affiliation and Associations
 The office
is a member of the International
Organisation of Supreme Audit Institution (INTOSAI)
the Africa Supreme Audit Institution (AFROSAI), and
the African Organisation of Supreme Audit
Institutions–English Speaking Countries (AFROSAI-E)
 In December 1997 an agreement was signed between
the Government of Zambia and the Royal
Governments of Norway and the Netherlands to assist
in Institutional Development. The cooperation has
continued until 2014.
CONCLUSION
The Auditor General’s mission is to help promote
the supremacy of Parliament.
Effective partnership with Parliament promotes
accountability and best practices in Government
operations.
ANY QUESTIONS