OAG Newsletter Republic of An Official Publication of the Auditor General’s Office April - June 2017

AUDITORS TRAINED IN FORENSIC AND INVESTIGATIONS AUDITS

OAG COMMEMORATES LABOUR DAY …..as it awards its deserving officers OFFICE OF THE AUDITOR GENERAL TAKES PART IN

Inside This Issue AFRICA PUBLIC SERVICE DAY

PB | OAG Newsletter CELEBRATIONS OAG Newsletter | 1 OAG Newsletter | APRIL - JUNE 2013 CONTENTS

It is with great pleasure that I welcome you C all to the April to June 2017 publication of the OAG News. Let me haste to say that it Iis always a pleasure to interaction with you through this newsletter as it is one of the platforms that you can keep abreast with our work.

It is with great pleasure that I welcome you all to the April to June 2017 publication of the OAG News. Let me haste to say that it is always a pleasure to interaction with you through this newsletter as it is one of the platforms that you can keep abreast with our work.

I wish to thank you all for the support you continue to render to my office. This gives us the impetus to work even extra hard for our country Zambia for we believe that an accountable nation is a developing one.

In this edition, we have a number of articles which will help you know more about the happenings at the Office of the Auditor General and beyond. There are articles on the oversight role of parliament, the training my officers undertook in forensic and investigations audits and Africa Public Service day commemorations among others. On the international scene we have articles on 24th UN/INTOSAI Symposium held in Vienna and the INTOSAI General Secretariat taking part in the 16th session of the United Nations Committee of Experts on Public Administration (CEPA) among others.

I urge you to continue reading this publication as it is informative on a number of issues and will broaden your knowledge on public auditing and the new trends among others. Pleasant reading!

Ron M. Mwambwa (Mr.) AUDITOR GENERAL

rom the Corporate Services Division, we are delighted to welcome you Fto yet another publication of our Newsletter.

To those who are reading this publication for the first time I wish to cordially welcome you and urge you to make this publication a ‘must read’ every quarter. Ms Ellen M. Chikale Ms Mwila Munkanta EDITORIAL TEAM EDITORIAL Editor-In-Chief It is our considered view that you will partner with us in ensuring that public resources are accounted for in Zambia so as to make it a better CONTRIBUTORS place to live in.

We would like to serve you better, so for any queries or indeed suggestions you can contact us on [email protected] and through the various provincial offices.

Davison K. Mendamenda Deputy Auditor General – Corporate Services Division

2 | OAG Newsletter DISCLAIMER OAG Newsletter | 3 The views expressed in this publication are those of individual authors and do not necessarily reflect the position of the Office of the Auditor GeneralOAG Newsletteror indeed that | APRIL of the -Editor-in-Chief. JUNE 2013 AUDITORS TRAINED IN FORENSIC AND INVESTIGATIONS AUDITS

By OAG News Writer

uditor General Mr. Ron Mwambwa says the training Aof his audit staff in a Forensic tool kit will not only enhance their capabilities but will also help in ensuring that public resources are protected.

And Auditor General has also observed that the training initiative was in line with the Seventh National Development Plan (SNDP), development outcome 2, strategy 1, of strengthening transparency and accountability mechanisms. opening of a three-day Construction the training of staff in the Office of He said the training was a positive Audits and Forensic Tool Kit workshop the Auditor General. for Auditors from the Office of the development as it would equip Ms. Quinn said the Irish Government Auditor General which was held at forensic auditors with the know-how has been offering support in Mica Conventional Center. of how to get ahead of fraudsters as strengthening the accountability of they conduct their work. He stated that his office had the Zambian government through Mr. Mwambwa bemoaned the embarked on a programme to the Office of the Auditor General. enhance the capacities of forensic colossal sums of money that Ms. Quinn also stated said the auditors with the financial support government was losing every year mission was happy with the work from the Irish Government. from contractors. of the Auditor General and added He said going forward, his office And the Irish Government Head of that Ireland and Zambia have a will work closely with the Ministry Development Fiona Quinn, said her long-standing relationship since of Infrastructure and seek to form government was proud to support independence that has grown over strategic partnerships with the the years. National Construction Council (NCC) and the Engineering Institute of Zambia (EIZ) to ensure that government resources are saved and that contractors that are found wanting are brought to book.

Mr. Mwambwa said the emphasis for the auditors is to help government recover funds lost through sophisticated frauds thereby averting further abuse of government resources.

He was speaking at the official

2 | OAG Newsletter OAG Newsletter | 3 OAG Newsletter | APRIL - JUNE 2013 OAG COMMEMORATES LABOUR DAY …..as it awards its deserving officers

By OAG News Writer under the theme “Securing Decent The workers also used the occasion Work for Sustainable Socio-Economic to share the challenges that they face Labour Day in Zambia is celebrated Development”. during the execution of their duties. annually on 1st May and it is also referred to as “May Day or Workers Day.” The day offered an opportunity This year the celebrations where graced for workers to come together and by the Mr. Edgar The Office of the Auditor General celebrate their achievements in the Lungu who reiterated government’s (OAG) participated in the 2017 Labour workplace. commitment to ensuring decent work Day celebrations which were held for all workers that will bring about socio-economic development.

And speaking at the same occasion, Labour and Social Security Minister, Mrs Joyce Nonde-Simukoko called on workers to work hard.

Meanwhile, the Auditor General Mr. Ron Mwambwa graced the Labour Day awards giving ceremony for the OAG and encouraged staff to be exemplary in their work.

He congratulated all staff that were awarded and implored them to soar higher in their careers.

4 | OAG Newsletter OAG Newsletter | 5 OFFICE OF THE AUDITOR GENERAL TAKES PART IN AFRICA PUBLIC SERVICE DAY CELEBRATIONS

By OAG News Writer

The Office of the Auditor General (OAG) joined the continent in celebrating the 2017 Africa Public Service Day (APSD) on 23rd June 2017.

The celebrations were held during the period from 19th to 23rd June, under the theme “Entrenching a citizen centered service delivery culture: partnering with the youth for Africa’s transformation”.

The theme provided the OAG an opportunity to reflect on the extent to which it ensures that the citizens are at the back of their minds when providing quality audit services.

And as part of the commemorations, the OAG participated in the exhibition, which were held from 19th to 20th June 2017, at Lusaka’s East Park shopping mall and in the march past from the Lusaka Civic Centre to the Government Complex where the main celebration took place.

The Exhibition provided an opportunity for OAG to interact and obtain feedback from the citizenry on the services rendered unto them.

Africa Public Service Day is commemorated annually by all the African Union member states and coincides with the United Nations’ Public Service Day.

4 | OAG Newsletter OAG Newsletter | 5 TRANSAFORMATION OF PUBLIC SERVICE UNDERWAY….as public service is told to be professional

By OAG News Writer

Vice President Mrs. says the On the transformation strategy Mrs. Wina progress was being made by public implementation of the public service disclosed that the aim of the strategy institutions embracing the provision transformation strategy is underway. was to achieve a transformed public of electronic services such as E-payslip, service that is professional, ethical, online tax registration and returns, entrepreneurial, development-oriented E-voucher, E-procurement, business Mrs. Inonge Wina has also urged public and accountable to the people of registration and E-VISA among others. service workers to be professional in the Zambia. manner they conduct their work. And Acting Secretary to the Cabinet Mrs. Wina pointed out that among the Peter Kasanda said the commemoration Speaking at the commemorations of interventions in the strategy are the was intended to recognize and highlight Africa Public Service Day at Government Human Resource Management reforms the innovative achievements and Complex, the Vice president reminded under which government was seeking contributions of the public service in public service workers of the requisite to attain a human resource management facilitating national development. values and ethics required to support system in the public service. the delivery of effective and responsive public services. And speaking at the same event, Zambia Congress of Trade Unions, ZCTU Trustee Liseli Sitali reiterated the union’s call for Mrs. Wina said professionalism by public an efficient state driven public service service workers will boost citizen’s delivery so as to accelerate decent work, confidence in the public service and the social protection, poverty alleviation and entire government. fighting inequality.

The Vice President further observed that Mr. Sitali demanded that government in an effort to enhance professionalism expedites the negotiations for conditions in the public service, government was of service with the public service Unions. building organizational and functional Vice President Mrs. Inonge Wina leadership and management capacity at different levels. He observed that all collective bargaining The Human Resource Management agreements between government and system will be anchored on principles public service unions would expire She reaffirmed government’s and values that promote quality service on 30th June, 2017, hence the need to commitment to continue to enforce the delivery for national development. conclude the negotiations within June. code of ethics for the public service as a means of inculcating and nurturing a culture of professionalism and ethical Mrs. Wina further revealed that The 2017 Africa Public Service Day conduct in the public service. government was making efforts was commemorated under the theme to propel the country into digital “Entrenching citizen centered service economy including the establishment delivery culture: partnering with the Ms. Wina observed that the code of of the national data centre and Youth for Africa’s Transformation.” ethics intends to create a public service implementation of phase two installation that has enduring core values and offer of communication towers countrywide. a standard of behavior required of public The commemorations in Lusaka were servants. preceded by a four day road show The vice president also mentioned that exhibition at East Park Mall.

6 | OAG Newsletter OAG Newsletter | 7 PAC MEMBERS VISIT CHIPATA AUDIT OFFICE

In conclusion, Mr. Mweetwa praised the officers that one of the major successes they had scored as Chipata Audit Office was the reporting the matter of a Provincial Permanent secretary staying in a hotel beyond the acceptable period of time in the Auditor General’s Report and that the named PS was now paying back what he owed the Government.

And Auditor General thanked the PAC members for visiting Chipata Audit Office adding that the meeting and interaction were fruitful.

Mr. Mwambwa said that the provincial office has an establishment of sixteen (16) audit officers, eight (8) at the province and eight (8) in the districts. He By OAG News Writer meetings attended by assistant Directors further informed PAC that the office had who represent the provinces. He further challenges with funding and as at now he Public Accounts Committee stated that he had visited the provinces the office had only been funded 59% of (PAC) recently visited the Chipata twice in the last two years. the approved budget. TAudit Office to understand and appreciate the work done by the office. Meanwhile MP Mr. Mwansa Assistant Director for Chipata Mr. Mbulakulima said that the oversight Augustine Mwelwa expressed glowing Speaking when the committee paid role of the office was very important tribute to the parliamentarians for visiting a courtesy call on the provincial audit and he urged the officers to take this the provincial audit office as it was the office, acting PAC Chairperson Mr. responsibility seriously as they were part first time he had witnessed this gesture Cornelius Mweetwa thanked the Auditor of parliament by extension and therefore, in his 12 years of service in the office and General for allowing his entourage to they have a say in whatever is tabled in that the visit had inspired has staff at the visit the Chipata Audit office. the house. Chipata Audit Office.

He observed that the Office was doing a commendable job and that the roads inspected in the province were a testimony of this.

Mr. Mweetwa who is also MP for Choma Central assured the Auditor General who earlier had briefed the committee about the funding challenges that as his entourage go back they would go and advocate for additional funding to the Office.

And Senga Hill (MP) Mr. Kapembwa Simbao asked the Auditor General how often he interacts with the officers in provinces. The Auditor General Mr. Mwambwa responded that he does as much as he can and informed members of parliament that he has monthly

6 | OAG Newsletter OAG Newsletter | 7 GIVE ZAMBIANS GOOD ROADS – RDA TOLD GOVERNMENT LOSING COLOSSAL SUMS THROUGH STANDING TIME CHARGES

By OAG News Writer The Public Accounts Committee (PAC) says government is losing colossal sums of money through standing time charges. Inspecting the Chipata-- Katete road where works have stalled and the contractor is charging for standing time from January 7 2015 to date, acting PAC Chairperson Mr. Cornelius Mweetwa By OAG News Writer hence taken care of when the road was being said this was the consequence of

The Public Accounts Committee being briefed by Assistant Director Patrick Simusokwe (far right) during the road inspections constructed. he Public Accounts Committee (PAC) not paying contractors on time. has urged the Road Development And Acting Auditor General Mr. Ron Mr. Mweetwa said the knock on TAgency (RDA) to ensure that Zambians Mwambwa said the tests his Office conducted effect is that tax payers are paying are given good quality roads. on the roads during the audits were done in for the standing time charges the presence of the RDA and the contractor The committee has also urged RDA to have a over and above the and the results were agreed upon by all mechanism that detects failures on the road principal contract sum. parties. even way before they get out of hand so that He observed that IFIC costs can be minimised. Mr. Mwambwa however expressed concern government must only R A that from the road inspection carried out, sign contracts where E Speaking when the committee inspected T

government may be paying for both the sub they are sure that they V the 91km of D145 Road from Great East I

base and base as imported material when in will pay the contractors O

Road at T004 at Laungwa Bridge () C

fact the sub base is what was imported. on time. N recently Acting Committee chairperson who A is also Choma Member of Parliament (MP) The acting Chairperson advised the Auditor According to the P Mr. Cornelius Mweetwa observed that the General to keep the matter in view and try report of the Auditor interest of the committee is to get a product and see whether the importation of the General on the Audit of that will serve the people of Zambia for a long expected two layers (base and sub base) has road projects under the time. an implication on the cost. RDA for 2012 to 2015 Mr. Mweetwa said the Committee was He stated that should this be the case, the over K50million was being charged not only interested in whether the roads cost must be deducted from the amount that as interest on the unsettled Interim constructed met the specified requirements is due to the contractor. Payment Certificates (IPCs) on the as per respective contracts but that the roads Chipata-Chadiza-Katete road. And Senga Hills MP Mr. Kapembwa Simbao were of superior quality to stand the test of said it was difficult to ascertain the quality of And Senga Hill MP Mr. Kapembwa time. the road in the absence of the lab results. Simbao wondered if all the parked He further observed that the interest of the equipment that the contractor was Part of the Luangwa road experienced committee goes beyond the road meeting charging for standing time were seismological activity (earthquake) which the tests but whether there is value for money actually working. resulted in it curving in. in the road projects. He also expressed concern The Auditor General highlighted in his report Mr. Mweetwa said it was unacceptable for that the government may be among other things the lack of detailed a road to fail within two years of it being paying standing time charges on designs that resulted in an omission of three constructed as was the case in the Luangwa equipment that was obsolete and bridges in the initial Bill of Quantities (BOQ) road. not working. for the Luangwa road. Milenge MP Mr. Mwansa Mbulakulima said it He observed that there is an The Public Accounts Committee was was high time that national programs were urgent need to make a thorough inspecting selected road projects cited in the conducted in the interest of the nation. assessment of what government Report of the Auditor General on the audit of must actually be paying for. Mr. Mbulakulima pointed out that the place road projects under the RDA for the period where the road had curved in should have 2012 to 2015. And Mr. Mweetwa requested the been foreseen during the feasibility study

8 | OAG Newsletter OAG Newsletter | 9 OAG Newsletter | APRIL - JUNE 2013 monitoring to ensure that payments GOVERNMENT LOSING COLOSSAL SUMS being made by government were accurate. And Chadiza DC, Mr. George Phiri, THROUGH STANDING TIME CHARGES emphasised the need for proper planning adding that had the project been properly planned such that resources are Auditor General to make an assessment put on one stretch of the contract rather Chipata-Chadiza-Katete road where works and advise accordingly. than spread on all the four stretches in have stalled and the contractor is charging Mr. Mweetwa also urged the Road different directions meaningful progress for standing time from January 2015 to Development Agency to enhance its would have been made. date PAC TAKES A SWIPE AGAINST CONSULTANTS WHO DEFENT SHODDY WORKS By OAG News Writer

he Public Accounts Committee (PAC) has criticised consultants who defend Tshoddy works. Speaking when the committee inspected the 104Km of D104/ IF D791 Chipata to road, R IC Committee member who is E A also Milenge MP, Mr. Mwansa T Mbulakulima, said consultants

V

I must desist from defending

C O shoddy works and safeguard N A P the meagre public resources that the nation has.

The inspected road showed portions of failure thus prompting MP Mr. Alexander Chiteme to ask BCHOD Consulting to rate their performance on the road consultant would take the contractors’ side Mr. Mweetwa said many of the issues raised in on a scale of 1-5 of which the consultant is because they are the ones certifying the the report were actually true and confirmed responded with a rating of 4.5. shoddy works. by the committee through the inspections The Committee was infuriated with the conducted. He wondered why there seemed to be response and Mr. Mbulakulima said they take collusion between the contractor and the He encouraged the Auditor General to great exception when a consultant thinks the consultant to the extent that it was difficult to continue being the eye of the people by committee does not know what it’s doing. distinguish between who was the consultant ensuring that there is prudent use and Mr. Mbulakulima said the consultant should and the contractor when it comes to taking accountability of all public resources be magnanimous enough and show remorse responsibility for the shoddy works. including the resources channeled towards were they are found wanting and make infrastructure development. The acting PAC chairperson urged the RDA good of the defects instead of defending the to seriously improve their supervision of Mr. Mweetwa said the committee was shoddy works. supervising consultants on the road projects pleased that the report did not only highlight And acting PAC chairperson who is also adding that this would remedy the problem financial compliance but that it went beyond Choma MP Mr. Cornelius Mweetwa said it of shoddy road works. and incorporated the value for money aspect. was sad that some consultants were busy Meanwhile, Mr. Mweetwa has commended Shoddy works seen on the 104Km of D104/ shielding the contractors’ shoddy works. the Auditor General for working hard in D791 Chipata to Mfuwe road Mr. Mweetwa said the only reason a highlighting the wrongs in the road projects.

8 | OAG Newsletter OAG Newsletter | 9 OAG Newsletter | APRIL - JUNE 2013 14th AFROSAI-E GOVERNING BOARD MEETING HELD IN KENYA

By Cynthia Matimba

he 14th AFROSAI-E Governing Board reporting of PFM systems. could play a more central role to aggregate Meeting was held in Kenya and results adding that there was merit in was hosted by the Supreme Audit From the sharing of experiences, it not only looking at budget figures, but T th th Institution (SAI) of Kenya from 8 to 11 was observed that SAIs, despite their also at the budgetary processes, the May 2017. engagement on PFM, lack a holistic assumptions driving revenue targets, approach to auditing PFM systems. whether the overall budget is sustainable, The theme of the meeting was ‘Building and other elements of the PFM system. Blocks of Good Financial Governance’ It was further observed that SAIs (GFG). The discussions bordered on mostly have a compliance perspective The Governing Board agreed that auditing and reporting on Public Financial on financial management resulting although audits have been performed Management (PFM) systems. from their various individual audit on PFM areas, a more comprehensive

The meeting heard that SAIs have an engagements but no institutionalised approach to analyse and report on areas important role to play in ensuring sound approach giving rise to a documented of improvement could contribute to PFM systems by providing quality audit risk analysis or a systemic approach to the improve fiscal and financial governance services. In this regard, the meeting audit of PFM systems. in the AFROSAI-E region in accordance provided an avenue through which SAIs with ISSAI 12. shared their experiences in the audit and The meeting heard that quality assurance In this regard, it was concluded that a

10 | OAG Newsletter OAG Newsletter | 11 OAG Newsletter | APRIL - JUNE 2013 framework based on the GIZ heat map because audits promote accountability as all the processes of developing and should be developed in partnership and transparency in the use of public implementing PFM strategies require the with the GIZ, to enable SAIs to report resources and this entails that funds oversight role of SAIs. annually on PFM matters and produce a meant for socio-economic development consolidated publication to reflect the in the local communities are used for the The Auditor General, Mr. Ron Mwambwa status of PFM on a regular basis. intended purposes and thus contribute and two officers attended the Governing to the achievement of the SDGs. Board Meeting. In addition, the other issues that arose were that of potential risks and benefits Further it was heard that beyond The country representation of the involved in auditing PFM systems. The auditing, SAIs could play an important Meeting was Botswana, Eritrea, Ghana, SAIs emphasised the importance of role in advising government on good Liberia, Malawi, Mozambique, Namibia, stakeholder awareness and the important financial governance matters. It was Nigeria, South Sudan, Sudan, South role that PFM systems play in promoting also heard that consistent stakeholder Africa, Sierra Leone, Rwanda, Swaziland, achievement of the SDGs. engagements would also be crucial Tanzania, Uganda, Zambia and for the implementation of audit Zimbabwe. Also in attendance, were the It was discussed that it was not only recommendations. cooperating partners which included the auditees that benefit from the In conclusion, SAIs have a big role to play GIZ, IDI and SAI Norway. audit services but also the citizenry in promoting good financial governance

OAG JOINS THE COMMITTEE ON LOCAL GOVERNMENT AND CHIEFS AFFAIRS ON A BENCHMARKING TOUR TO UGANDA FROM 12TH -18TH FEBRUARY 2017

he new Parliamentary reforms have General’s Report on the operations of Objectives of the visit seen changes to the operations of the the local authorities which will include The following two objectives were key for Public Accounts Committee (PAC). Constituency Development Funds (CDF) T this visit to Uganda as follows: The reforms are intended to divide PAC in and Grants three distinct committees as follows: • To benchmark how that country handles • The committee on parastatal and other the issues of governance at various • The PAC itself will remain considering Statutory Bodies will be looking at the levels. the Auditor General’s Report on the reports on such bodies exclusively. performance of the line ministries and • To know how Uganda has managed Uganda is one country where these provinces the issue of urban drift that caused committees are in place and working substantial housing deficit in major tows, • The Local Government Accounts effectively and was seen as a best a situation Zambia is currently groping Committee will consider the Auditor destination for benchmarking. with.

10 | OAG Newsletter OAG Newsletter | 11 OAG Newsletter | APRIL - JUNE 2013 available resources, OAG JOINS THE COMMITTEE Lesson learnt from Uganda • Local authorities are not ON LOCAL GOVERNMENT adequately staffed in a Ø The fiscal decentralization was done micro nature. Individual local AND CHIEFS AFFAIRS ON A in the early 1990s by devolving Government staffing level range responsibility to the local level to from 25% to 65%, even with this BENCHMARKING TOUR TO collect local taxes and fees. percentage 80% of the filled UGANDA Ø Grants were allocated from the posts comprise, mostly, support Central budget to finance majority key staff, Delegation priority service delivery areas to the • There is lack of capacity in the local authorities. That way decisions accounts department which need The delegation was as follows: regarding development were adequate training to enable them Members of Parliament discussed at that level and coordinated administer funds in accordance development was achieved. with existing standards, Hon. Maxwell Muma Kabanda, MP (Chair - Central Constituency Ø Further the local authorities, at which • There is a high rate of employee power was devolved were able to Hon. Gift Chiyalika, MP - Ngabwe turnover due to lack of retention recruit staff at that level and by so incentives in technical positions. Constituency doing only staff whose services were Hon. Evans Chibanda, MP - needed were recruited. Each local Conclusion Central Constituency authority had a commission which was able to recruit, discipline and The tour was well organized by both Hon Olario Musonda, MP - Kamfinsa promote staff employed at that level. the Zambian and Ugandan Parliaments Constituency and was educative. In most cases, the Ø The accounting staff in all local delegation was given an opportunity to Hon Sheal Mulyata (Mrs), MP - Rufunsa authorities were appointed and interact with the hosts in all the offices by Constituency deployed by the Ministry of Finance. way of questioning which brought out a Hon Newton Samakai, MP - Mwinilunga number of key issues as highlighted above. Ø The contents of the treasury minutes Constituency were verified by the office of the Recommendations Hon Chikote Makozo, MP - Luampa Auditor General prior to its tabling and Constituency the sixty (60) days requirements for The Parliament of Uganda has fully production of these treasury minutes implemented the devolvement of Hon Mukosa Kalobwe, MP - were strictly adhered to. Public Accounts Committee as the main Central Constituency PAC just considers reports on the line Ø The local authorities were given ministries and provinces. The committee several types of funds as follows: on Local Government, Housing and Officials • Conditional grants Chiefs Affairs considers the reports on the Local Authorities while as the Parastatal Mrs Rinniah Situmbeko – Zulu - Director • Unconditional grants PAAD (OAG) Committee considers reports on Parastatal • Equalization funds bodies. Mr Brian Simukoko - Principal Auditor (Min • Special grants of Local Govt) The Zambian Parliament is also in the Ø The directorate of Local Authorities process of devolving the Public Accounts Mr Bonaventure Muyoba - Senior Auditor committee. R&C (OAG) Audits at the Office of the Auditor General audits the following entities: Therefore the office may consider the Mr Abrey Chilambwe - Committee Secretary • 115 district local governments following: (Clerk’s Office) • 44 Municipal councils • Have a fully-fledged directorate Activities in Uganda • 174 Town cities dedicated to audit the local authorities While in Uganda, the Committee was able • 1189 sub – counties just like in Uganda considering the to interact with various stakeholders such high volume of work. as: Each of these are self-accounting units bringing the total number to 1,522 • Consider completing all the • The commission on local government accounting units. audit assignments for respective and public service committees at the same time. Challenges faced by Local authorities in • The local government Accounts Uganda • Conduct a study tour by the research Committee unit to obtain a deeper understanding • The Committee learnt that • The Office of the Auditor General of how the audit of the local authorities funding was quite limited due is done there and provide an insight • The Office of the Accountant General to the emerging demands and on the major findings new creation of districts without • The Ministry of Local Government corresponding budgetary • .Prepare a summarized report on all • The Ministry of Public Service allocations hence pressing on the our major findings in a given period for easy assimilation by our stakeholders.

12 | OAG Newsletter OAG Newsletter | 13 PAC COMMENDS AUDITOR GENERAL AND HIS STAFF FOR GOOD WORKING RELATIONSHIP IN THE JUST ENDED FIRST SESSION OF THE TWELFTH NATIONAL ASSEMBLY

By Bonaventure Muyoba

he first session of the twelfth reports are presented to the main the honourable members to go and national Assembly came to end house to allow honorable members of benchmark with their counterparts in Tthis July. In this session the Public the house to debate these committee that country. On the other, the Local tour Accounts Committee (PAC) considered reports. PAC was able to meet and proof saw the committee visit three provinces the following Auditor General’s Reports read both the minutes and reports to the of Central. Lusaka and eastern provinces on the: main house. with the sole purpose of verifying facts as they were presented in the Auditor • Main report on the Accounts of the At the close of consideration of the General’s Report. The committee was Republic for the year ended 31st minutes and PAC reports on the reports able to agree with the findings of the December 2015 above, PAC Chair Honourable Howard Auditor General and once again thanks Kunda took time to thank Acting Auditor the AG on well-presented report. • Accounts of Parastatal Bodies and General for support he personally gave other Statutory Institutions for the the committee and the commitment by Apart from the Audit Reports, the Office year ended 31st December 2015 his staff that stood with the committee also submitted its Annual Administrative • Road projects under the Road throughout the year. He emphasized the Report for the year 2016 in which we Development Agency for the period key role that the office played in ensuring were able to highlight our achievements, January 2012 to December 2015 that the committee was kept busy this Challenges and other administrative year. The Office was able to accompany issues. The Office is one of the few • Review of operations of local the Committee in both the Local and organisations that presented their Authorities for the years ended 31st Foreign tours. Annual Report for the year 2016 but is December 2013 - 2015 shown consistence as it has presented It is in this session where committees’ The foreign tour to Uganda enabled the administration reports annually.

12 | OAG Newsletter OAG Newsletter | 13 MEET THE NEW STAFF IN AOG

Mrs. Vivien Ndhlovu Acting Director – Human Resource and Administration

Mrs. Gretchen G. Mushinge Chief Accountant Head – Procurement and Supplies Unit

Mrs. Charity Chafwakale Ndawana Senior Human Resource Mrs. Phyllis M. Simwanza Development Officer Administrative Officer

Mr. Mwape Chilengi Internal Auditor

14 | OAG Newsletter OAG Newsletter | 15 OAG Newsletter | APRIL - JUNE 2013 AFROSAI-E collaborates with African public finance networks to sign a Good Financial Governance Declaration to affirm their commitment to curbing IFFs

FROSAI-E is collaborating with conference under the theme “Tackling and several delegates signing the Good AAFROSAI and other African public Illicit Financial Flows: An African approach Financial Declaration. finance role-players to tackle the critical to a global phenomenon” in Yaoundé, The Declaration lists agreements of joint issue of curbing Illicit Financial Flows. Cameroon, from 24 – 26 May 2017. and individual actions to be carried out Executive Officer, Wynand Wentzel The conference resulted in four African by the networks and its members in the joined 250 delegates from 42 countries Good Financial Governance (GFG) fight against IFFs. that attended an international networks, as organisers of the conference, Article courtesy of Afrosai-e website

SAI PMF TRAINING WORSHOP HELD IN PRETORIA, SOUTH AFRICA

By Brighton Nyanga & Lubinda Sinyani – Planning & Information Directorate

he International Organization § The purpose of a SAI PMF § Working knowledge on how to for Supreme Audit Institutions assessment and how the reports develop the terms of reference T(INTOSAI), working through the can be used by the SAI and for a SAI PMF Institutional Development Initiative (IDI), external stakeholders conducted a workshop on the Supreme The adoption and use of the SAI PMF Audit Institutions - Performance § A suitable process for conducting tool will enable the Office meet the Measurement Framework (SAI PMF). a SAI PMF according to the requirements of ISSAI 12 ‘The Value and purpose of the assessment and Benefits of Supreme Audit Institutions The Workshop which was held in Pretoria, the country context – Making a difference to the lives of South Africa was conducted during the citizens’. period from 22nd to 25th May 2017. § The strengths and limitations of the SAI PMF Through the use of this assessment The Office was represented by Mr. tool, the Office will be able to assess its Brighton Nyanga, Senior Auditor – § How the SAI PMF links to the performance against ISSAIs and other Planning and Mr. Lubinda Sinyani, Values and Benefits of SAIs international good practices for external Auditor – Research and Development. public auditing. Module 2 of the training was conducted The Workshop was divided into two (2), on the last day of the workshop SAI PMF will contribute to improved Modules. under the theme “Planning a SAI PMF capacity development and strategic Assessment”. The following were the planning in the Office. Module 1 of the training was conducted learning objectives: in the first three days of the workshop The Office will also be able to strengthen under the theme “Training for Future § Review awareness building its own accountability as a role model Assessors SAI PMF” and the following and the planning process of in the promotion of transparency and were the learning objectives for Module assessment accountability. 1: § Considerations before the It is gratifying to note that the assessment To understand: terms of reference document is of the performance of the Office through developed the use of the SAI PMF measurement tool § The SAI PMF assessment tool has already commenced. § Content of the terms of reference

14 | OAG Newsletter OAG Newsletter | 15 24th UN/INTOSAI Symposium held in Vienna

heads and high-ranking representatives of more than 70 SAIs and of several international institutions (UN DESA, UN OIOS, International Budget Partnership, the Austrian Development Agency – ADA and the German Society for International Cooperation – GIZ).

The discussions showed that new information technologies and possibilities for the use of data entail profound opportunities, but also great challenges for SAIs. SAIs are aware of the fact that in times of increasingly available information they are playing a highly important role as the providers of qualified information through their audits. They, however, also know that digitalization comes with great expectations towards SAIs and changes he 24th UN/INTOSAI Symposium, in intensive discussions on the following the requirements regarding their audit which was jointly organized by issues: work. Consequently, the exchange Tthe INTOSAI General Secretariat of experiences and of best-practice • What are the opportunities, but and the United Nations Department of examples is of great importance. At the also the challenges, created by Economic and Social Affairs (UN DESA), same time, the follow-up on the results digitalization, open data and was held at the Vienna International of INCOSAI XXII in Abu Dhabi showed data mining for the audit work Centre in Vienna, Austria from 31 May to that SAIs are cognizant of the important of SAIs? 2 June 2017. contributions that they can make towards the successful implementation Entitled “Digitalization, open data and • What kind of practical of the SDGs. Furthermore, they are taking data mining: relevance and implications experiences have SAIs made in concrete steps to put the commitment for SAIs’ audit work and for enhancing the framework of their audits of INTOSAI in this regard, as laid down in their contributions to the follow-up and with regard to digitalization, the Abu Dhabi Declaration, into practice review of the SDGs”, the 24th UN/INTOSAI open data and data mining and in the upcoming years. Symposium focused on two themes that which best-practice examples can be derived therefrom? will be of considerable importance for The final highlight of the symposium the work of SAIs in the forthcoming years: • How can SAIs – as a follow-up was the adoption of the conclusions and recommendations by the participants on 1. the implications of digitalization, to the results of INCOSAI XXII in the last day. These conclusions serve as an open data and data mining for Abu Dhabi 2016 – contribute to important guideline for SAIs concerning the audit work of SAIs; and the implementation of the SDGs in the best possible manner? “Digitalization, open data and data 2. the possibilities of SAIs mining” both for their audit work and also to contribute to the The function of the technical chair was with regard to their contribution to the implementation of the 2030 carried out by Mr Chris Mihm of the SAI implementation of the SDGs. Agenda and the UN Sustainable of the United States of America. Article courtesy of INTOSAI website Development Goals. The event was attended by more than In this context, the participants engaged 150 participants, and among these were

16 | OAG Newsletter OAG Newsletter | 17 INTOSAI General Secretariat takes part in the 16th session of the United Nations Committee of Experts on Public Administration (CEPA)

he 16th session of the UN Committee of Experts on Public TAdministration (CEPA) took place at the UN Headquarters in New York, USA from 24 to 28 April 2017. INTOSAI, which holds an observer status with CEPA, was represented at this event by Ms. Silke Steiner from the INTOSAI General Secretariat.

The 16th session centred on the theme “Ensuring effective implementation of The representative of the INTOSAI adopted by INCOSAI XXII, which are the Sustainable Development Goals: General Secretariat presented to currently being developed. Leadership, Action and Means” and the attendees the four approaches provided an opportunity for experts from defined in the INTOSAI Strategic Plan The four approaches aroused great public administration and observers of 2017-2022, based on which Supreme interest among the members of CEPA, CEPA to deliberate the demands placed Audit Institutions (SAIs) can make a as well as the important role of SAIs in on public administration regarding significant contribution to the effective implementing the SDGs in general. an effective implementation of the implementation of the SDGs. She also outlined the corresponding frameworks Sustainable Development Goals (SDGs). Article courtesy of INTOSAI Website

16 | OAG Newsletter OAG Newsletter | 17 PHOTO FOCUS

Auditor General Mr. Ron Mwambwa addressing staff during the Strategic Management Development Division (MDD) Specialists listen to the opening Plan meeting at Golden Peacock remarks for the Strategic Plan meeting. In the background is the Deputy Auditors General for CSD and Audits.

Senior management during the AFROSAI-E peer review entry meeting Auditor General flanked by his deputies during the AFROSAI-E peer review entry meeting

The AFROSAI-E peer review team during the entry meeting Officials from IDI and GIZ conferring during the AFROSAI-E Governing Board Meeting in Nairobi

Auditor General Mr. Ron Mwambwa being interviewed by the Media at Mika female staff at the Public Service Excellence Awards dinner for the Zambia Convention Center recently Society for Public Administration in Lusaka recently

18 | OAG Newsletter OAG Newsletter | 19 OAG Newsletter | APRIL - JUNE 2013 PHOTO FOCUS

Auditor General Mr. Ron Mwambwa following proceedings at the AFROSAI-E Auditor General Mr. Ron Mwambwa cutting cake at the Labour Day Awards Governing Board Meeting giving ceremony

A core crumbles at Landless corner road during the inspection of roads by the Public Accounts Committee

PAC also checked for cement content in the roads being constructed

Permanent Secretary for Infrastructure Engineer Mushota when he appeared Secretary to the Treasury Mr. Fredson Yamba when he appeared before PAC before PAC to answer audit queries in the RDA report as the Chief controlling officer

18 | OAG Newsletter OAG Newsletter | 19 OAG Newsletter | APRIL - JUNE 2013 MISSION STATEMENT: “To provide quality audit and related consultancy services to government and other institutions in order to enhance accountability and value for money in the management of public resources for the benefit of society”.

GOAL STATEMENT: “To enhance accountability in the collection and utilization of public resources in order to contribute to sustainable development”.

ADDRESSES FOR OFFICE OF THE AUDITOR GENERAL PROVINCIAL AUDIT OFFICES

Mansa Provincial Audit Office Mongu Provincial Audit Office Stand No.: 2880 Stand No.: 152 Independence Avenue P. O. Box 710231 P. O. Box 910399 Mansa Mongu Tel: 0222 821103 Tel: 0227 221092/ Fax: 0227 221092

Lusaka Provincial Audit Office Ndola Provincial Audit Office Situated along Dedan Kimati Road Situated along Independence Avenue P. O. Box 50439 P. O. Box 70562 Lusaka Ndola Tel: 0211 222120 Tel: 0222 612804/ 0222 613416

Livingstone Provincial Audit Office Chipata Provincial Audit Office Situated along Mosi-o-tunya Road Corner of Kafula and Umodzi Roads P. O. Box 60795 Stand No.: 3819, P. O. Box 51159 Livingstone Chipata Tel: 0223 320064 Tel: 0226 221891 Fax: 0223 321943 Fax: 0226 221601

Kasama Provincial Audit Office Solwezi Provincial Audit Office Stand No.:1490, Zambia Road College Road P. O. Box 410490 P. O. Box 110144 Kasama Solwezi Tel: 0224 221723 Tel: 0228 821296 Fax: 0224 221398 Fax: 0228 821618

Kabwe Provincial Audit Office Chinsali Provincial Audit Office Situated along Freedom Way Provincial Audit Office P. O. Box 80959 Plot No. CHINS/1951, Roads RDS56 Kabwe P. O. Box 480226 Tel: 0225 221758 Chinsali Fax: 0225 222291 Office of the Auditor General HQ P. O. Box 50071, Lusaka Tel: 0211 252611/252772 Fax: 0211 250349 Email: [email protected] www.auditorgeneral.gov.zm

20 | OAG Newsletter OAG Newsletter | PB OAG Newsletter | APRIL - JUNE 2013