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REPORT of the AUDITOR GENERAL on the ACCOUNTS of the REPUBLIC for the Financial Year Ended 31St December 2019 Shorthorn Printers Ltd

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REPORT of the AUDITOR GENERAL on the ACCOUNTS of the REPUBLIC for the Financial Year Ended 31St December 2019 Shorthorn Printers Ltd Republic of Zambia REPORT of the AUDITOR GENERAL ON THE ACCOUNTS OF THE REPUBLIC for the Financial Year Ended 31st December 2019 Shorthorn Printers Ltd. REPUBLIC OF ZAMBIA REPORT of the AUDITOR GENERAL ON THE ACCOUNTS OF THE REPUBLIC for the Financial Year Ended 31st December 2019 OFFICE OF THE AUDITOR GENERAL VISION: A dynamic audit institution that promotes transparency, accountability, and prudent management of public resources. MISSION: To independently and objectively provide quality auditing services in order to assure our stakeholders that public resources are being used for national development and wellbeing of citizens. GOAL: To give assurance that at least 80% of public resources are applied towards developmental outcomes. CORE VALUES: Integrity Professionalism Objectivity Teamwork Confidentiality Excellence Innovation Respect PREFACE It is my honour and privilege to submit the Report of the Auditor General on the Accounts of the Republic of Zambia for the financial year ended 31st December 2019 in accordance with Article 212 of the Constitution, the Public Audit Act No.13 of 1994 and the Public Finance Management Act No.1 of 2018. The main function of my Office is to audit the accounts of Ministries, Provinces and Agencies (MPAs) and other institutions financed from public funds. In this regard, this report covers MPAs that appeared in the Estimates of Revenue and Expenditure for the financial year ended 31st December 2019 (Appropriation Act No. 22 of 2018). I conducted audits on the institutions to examine whether the funds appropriated by Parliament or raised by Government and disbursed had been accounted for. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) which are the standards relevant for the audit of Public Sector entities. The audit findings mentioned in this Report are those which were not resolved during the audit process and those which were highlighted in the previous reports but had not been rectified at the time of producing this report. Dr. Dick Chellah Sichembe AUDITOR GENERAL Table of Contents Executive Summary .................................................................................................................................... i PART I - PREAMBLE ...........................................................................................................................1-5 1 Introduction ......................................................................................................................................... 1 2 Scope of Audit ...................................................................................................................................... 1 3 Constraints ........................................................................................................................................... 1 4 Audit Methodology .............................................................................................................................. 2 5 Reporting Process ................................................................................................................................ 3 6 Governance .......................................................................................................................................... 3 7 Management ........................................................................................................................................ 3 8 Information and Communications Technology ................................................................................ 3 PART II - PARAGRAPHS ................................................................................................................6-180 1 Head: 37 Ministry of Finance - Zambia Revenue Authority .......................................................... 6 2 Head: 85 Ministry of Lands and Natural Resources..................................................................... 11 3 Head: 51 Ministry of Transport and Communications, Road Transport and Safety Agency .. 14 4 Head: 64 Ministry of Works and Supply - National Road Fund Agency ................................... 19 5 Head: 18 Judiciary ........................................................................................................................... 23 6 Head: 11 Ministry of Home Affairs – Zambia Police .................................................................... 26 7 Head: 68 Ministry of Tourism and Arts ......................................................................................... 28 8 Head: 64 Ministry of Works and Supply ....................................................................................... 31 9 Head: 14 Ministry of Mines and Minerals Development ............................................................. 34 10 Head: 15 Ministry of Home Affairs – Department of National Registration, Passport and Citizenship ......................................................................................................................... 36 11 Head: 33 Ministry of Commerce, Trade and Industry - Patents and Companies Registration Agency ................................................................................................................................ 38 12 Head: 11 Zambia Police Service ...................................................................................................... 41 13 Head: 13 Ministry of Chiefs and Traditional Affairs .................................................................... 44 14 Head: 14 Ministry of Mines and Minerals Development ............................................................... 47 15 Head: 15 Ministry of Home Affairs ................................................................................................. 49 16 Head: 15/02: Ministry of Home Affairs – Zambia Correctional Service ..................................... 52 17 Head: 15/02: Ministry of Home Affairs – Zambia Correctional Service ..................................... 54 18 Head: 17 Ministry of Foreign Affairs ............................................................................................. 59 19 Head: 19 Disaster Management and Mitigation Unit ................................................................... 68 20 Head: 29 Ministry of Local Government ....................................................................................... 71 21 Head: 45 Ministry of Community Development and Social Services .......................................... 74 22 Head: 46 Ministry of Health ............................................................................................................. 80 23 Head: 64 Ministry of Works and Supply ........................................................................................ 97 24 Head: 77/01 Ministry of Defence, Headquarters .......................................................................... 103 25 Head: 77/02 Ministry of Defence – Zambia Army ....................................................................... 108 26 Head: 77/03 Ministry of Defence – Zambia Air Force ................................................................. 114 27 Head: 77/04 Ministry of Defence - Zambia National Service ...................................................... 117 28 Head: 80 Ministry of General Education ..................................................................................... 121 29 Head: 85 Ministry of Lands and Natural Resources................................................................... 138 30 Head: 86 Ministry of Fisheries and Livestock ............................................................................. 143 31 Head: 89 Ministry of Agriculture ................................................................................................. 151 32 Head: 91 Office of the President – Copperbelt Province ............................................................ 158 33 Head: 92 Office of the President – Central Province .................................................................. 163 34 Head: 92 Office of the President – Central Province .................................................................. 167 35 Head: 94 Office of the President, Western Province ................................................................... 170 36 Head: 97 Office of the President – North Western Province ..................................................... 174 37 Recommendations ........................................................................................................................... 178 38 Acknowledgements .......................................................................................................................... 180 39 Recommendations of the Public Accounts Committee ................................................................ 180 PART III - OUTSTANDING AUDIT MATTERS .................................................................... 1821-245 Appendix 1 – Summary of Outstanding Issues as at 31st December 2019 ........................................ 181 Appendix 2 – Glossary of Terms .......................................................................................................... 246 Executive Summary This Report has been produced in accordance with Article 250 of the Constitution of Zambia (Amendment) Act No. 2 of 2016, Public Finance Management Act No.1 of 2018 and Public Audit Act No. 13 of 1994. During the audit process, there were various levels at which the Office interacted and communicated with Controlling
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