OAG Republic of Zambia AnNewsletter Official Publication of the Auditor General’s Office January - March 2014
OAG STRATEGISES FOR 2014 IN STYLE ……AS KEY STAKEHOLDERS GRACE THEIR PLANNING MEETING
• AUDITOR GENERAL RECEIVES GORDON AMATENDE AWARD
• AUDITOR GENERAL RELEASES TWO REPORTS
• DAG AUDITS UNDERTAKES FAMILIARISATION TOUR TO
Inside this Issue PROVINCIAL AUDIT OFFICES
OAG Newsletter | January - March 2014 1 CONTENTS Foreword
OAG STRATEGISES FOR 2014 IN STYLE 3 t is with great pleasure that I Iwelcome you all to the January AUDITOR GENERAL RECEIVES GORDON AMATENDE to March publication of the OAG AWARD 4 News for 2014. May I also wish you a happy 2014 AUDITOR GENERAL RELEASES and I hope we shall all do our best TWO REPORTS 4 to serve mother Zambia. Last year is gone and we look forward DAG AUDITS UNDERTAKES FAMILIARISATION TOUR to a fruitful 2014. TO PROVINCIAL AUDIT OFFICES 5 Our OAG News is there to PAC BREATHES FIRE ON MINISTRY share with you what we do and OF GENDER FOR MISAPPLYING WOMEN keep you enlightened on other EMPOWERMENT FUNDS 6 activities carried out during the periods under review. the 2012 Audit report among others. PUBLIC ACCOUNTS COMMITTEE GRILLS FOREIGN This quarter we bring to you We also have a continuation of the AFFAIRS PS 6 articles on the release of my article on decentralization, a satire on reports on the accounts of the Team Building Turns Sour just to bring a MINISTRY OF LOCAL GOVERNMENT IN ALLOWANCES Republic for the financial year bit of humour to the publication and the SCAM 7 ended 31st December 2012 and gospel to encourage us. the management of Constituency I now encourage you to go on and read EASTERN PROVINCE PS GRILLED OVER FIVE NON- Development Fund and Grants YIELDING WATER BOREHOLES 7 this publication which will enhance your to other Local Authorities for understanding on the work of the OAG the financial year ended 31st as well as other issues of life. PAC’s LIVE TV BROADCASTS TERMINATED 8 December 2012; the Deputy Auditor General in charge of Enjoy the publication! THE PROPENSITY BY HUMAN BEINGS TO LIVE Audits’ familiarization tour and Anna O. Chifungula (Ms.) BEYOND THEIR MEANS WORRIES AG 9 Public Accounts Committee round up on the deliberations of AUDITOR GENERAL PAC UNDERTAKES BENCHMARKING TOUR TO GHANA 10
AFROSAI-E IT AUDIT MANAGER & REGIONAL Message from DAG-CSD TRAINER ROLL OUT AUDIT FLOW IN NIGERIA 11 arm greetings from the DECENTRALISATION OF POWERS AND WCorporate Services RESOURCES: A CASE UNDER THE MICROSCOPE 1 2 Division of the OAG and our profound welcome to you all. THIS IS WHAT MAY RESULT IF COMMUNICATION IS AMBIGUOUS 13 It’s wonderful that you choose to read our publication. Ours is ORBITUARY 13 to make sure that you see our office as an ally when it comes TEAM BUILDING TURNS SOUR 14 to prudent financial use of public resources. It is for this reason that INTERNATIONAL AND REGIONAL NEWS 15 we ask you to contact us on how best we can work together or THE LIFE OF A PERSON indeed serve you better. DOES NOT CONSIST OF THE MATERIALS HE/SHE POSSESSES 16 For any concerns or suggestions on how we can work together WHY YOU SHOULD EAT FRUITS 17 or improve our services, contact us on [email protected] and Davison K. Mendamenda DAG AUDITS’ TOUR IN PICTURES 18 through the various provincial Deputy Auditor General – Corporate offices. Services Division PHOTO FOCUS 19 EDITORIAL TEAM DISCLAIMER CONTRIBUTORS The views expressed in this publication Bornwell Mpofu are those of individual authors and do Fredrick Bobo not necessarily reflect the position of the By George Phiri Office of the Auditor General or indeed Patrick Kacheche that of the Editor-in-Chief. Ms Ellen M. Chikale Tryphina Mulalambuka-Mushumba EDITOR-IN-CHIEF Mr. Louis Mwansa Mr. Aggrey Mukalasha
2 OAG Newsletter | January - March 2014 OAG STRATEGISES FOR 2014 IN STYLE ……AS KEY STAKEHOLDERS GRACE THEIR PLANNING MEETING
By OAG News Writer She directed staff to cover priority On monitoring and evaluation function, uditor General Ms. Anna Chifungula areas were government increased she implored Planning Directorate to Ahas thanked her staff for working resources and these are infrastructure ensure that work plans are not only hard in 2013 despite challenges that development such as rail, roads, buildings monitored and evaluated but that the affected the institution. as well as agriculture, energy, health and work plans are actually implemented as education sectors. this was the only way the progress of Ms. Chifungula said the office managed work done can be known. to produce the 2012 audit report on the The Auditor General further called On the Information Technology (IT) support function, the AG said IT section should ensure that IT equipment in the office is kept in a working condition and maintained regularly.
On Human Resources function she asked them to ensure that they attend to staff issues on time that will enhance work performance and motivation of staff.
The key stakeholders that graced the planning meeting and gave insights were the Secretary to the Cabinet Dr. Roland Msiska, Secretary to Treasury Mr. Fredson Senior OAG staff that attended the Planning Meeting for 2014 at Golden Peacock Hotel in Yamba, Public Accounts Committee Lusaka recently
Accounts of the Republic and presented it to the President as per constitutional requirement.
She said this would not have been possible without the support of every member of staff be they audit or corporate services.
The office also managed to produce special reports among them the Management of Constituency Development Fund (CDF) and Grants to Local Authorities Report as well as the Parastatal report for 2011.
The major challenge that affected the Secretary to the Treasury Mr. Fredson Yamba addressing senior management during the Office was that of transport as the office Planning Meeting depended on the old and aging fleet to for harmonization of audits between Chairperson Honourable Vincent conduct the work which gobbled huge auditors in the provinces and those at Mwale, MP and Norwegian Embassy sums of money in servicing and repairing. headquarters to smooth the work. Minister Counsellor Mr. Torfinn Arntsen.
Ms. Chifungula implored staff to She also appealed to the specialized The four emphasized the important role continue to take their work seriously in directorate to increase the production the office of the Auditor General plays order to meet the various needs of the of the specialized reports as the demand in accountability of public resources stakeholders. for such audits had increased. which are key for national development and pledged their support to the office.
OAG Newsletter | January - March 2014 3 AUDITOR GENERAL RECEIVES GORDON AMATENDE AWARD
By OAG News Writer uditor General Ms. Anna Chifungula has received the AGordon Amatende award for outstanding service to the nation. The award was received on behalf of And ZIM Executive Director Mr. Ms. Chifungula was awarded at an Ms. Chifungula by the Deputy Auditor Frederick Chituta underscored the inaugural national gala dinner which General in charge of Audits Mr. Ron important role of business in driving was in recognition of individuals and Mwambwa. economic growth. companies in the areas of leadership And speaking at the function, ZCAS Former Citizens Economic and business. Executive Director Dr. Alvert Empowerment Commission Director This was jointly hosted by the Zambia Ng’andu said the occasion provides Ms. Mable Mungomba also received Institute of Marketing (ZIM) and an opportunity to honour individuals an award by ZIM in the individual Zambia Centre for Accountancy for their exceptional service to our dedicated service category. Studies (ZCAS) in Lusaka recently. organization and the nation as a whole.
AUDITOR GENERAL RELEASES TWO REPORTS
By OAG News Writer
The Office of the Auditor General has released the Report and the website: www.auditorgeneral.gov.zm. on the Accounts of the Republic for the financial year ended 2012 and the Report on the Management of the Constituency The public are encouraged to be up to date with the reports for Development Fund and Grants to other Local Authorities for their information as well as timely decision making. the financial year ended 2012. Below is a trend analysis table as captured in the Report on the These reports which were tabled on the floor on the National Accounts of the Republic for the financial year ended 2012 for Assembly separately are now public documents that can be your information: accessed from the Office of the Auditor General in Longacres
2012 2011 2010 Issue K K K Unaccounted for Revenue 1,860,280,055 2,253,941,307 1,761,709,547 Unaccounted for Funds 3,624,275,679 5,054,209,802 3,823,553,675 Misapplication of Funds 38,738,763,261 23,685,562,199 220,628,818,731 Unretired Imprest 25,558,789,274 33,136,711,477 77,161,637,221 Unvouched Expenditure 553,142,715,946 77,014,932,341 74,793,881,735 Unaccounted for Stores 43,063,044,103 22,079,935,144 43,921,118,882 Irregular Payments 1,438,527,391 4,233,314,411 10,289,923,002 Non Recovery of Advances and Loans 7,195,232,766 3,479,476,312 10,098,900,307 Failure to Follow Procurement Procedures 121,438,503,116 4,674,317,060 2,540,559,305 Undelivered Materials 1,232,210,506 2,104,187,120 646,210,800 Non Submission of Expenditure Returns 107,765,375,773 27,083,333,334 3,090,848,292 Wasteful Expenditure 1,195,270,249 2,609,341,457 7,362,829,990 Overpayments 206,913,870 6,000,000 131,561,606 Misappropriation of Funds 463,631,579 1,060,362,947 1,096,257,658
4 OAG Newsletter | January - March 2014 DAG AUDITS UNDERTAKES FAMILIARISATION TOUR TO PROVINCIAL AUDIT OFFICES …..as he calls on Controlling Officers to cooperate with the OAG
OAG News Writer yardstick for appraisal and promotions. Ms. Chikale explained to staff their role in communication in the office and outside; and The new Deputy Auditor General in charge of He added that he would also be calling how this if effectively done can help improve Audits Mr. Ron Mwambwa recently undertook for audit files randomly from various audit on the work processes, performance and a familiarization tour to 10 provinces. directorates to check for adherence to the motivation of staff. standards. Mr. Mwambwa who was familiarizing himself The staff in the provinces appreciated the with staff in the provincial audit offices also And Director Provincial Appropriations Audits DAG Audits’ tour saying they had learned a took time to meet controlling officers in the Mr. Mbewe said the DAG Audits who was lot from the interaction and would use the provinces to devise ways of having zero audits coming from among them was coming to the knowledge gained in their day to day work. in the years to come. position of DAG Audits with a great wealth of Meanwhile DAG Audits urged controlling officers to work together with the Office so that audit queries could be resolved as early as possible. Mr. Mwambwa said he was a bearer of a message from the Auditor General that certain audit queries could be resolved way before getting to the Public Accounts Committee if auditees responded during the audit process. He said, “As an office we do not take pleasure in seeing you at PAC controlling officers. So let us work together and interact more so that we can resolve the issues,” And Muchinga PS Dr. Bwalya Ng’andu said auditors were useful in the management of public resources. Mansa Audit Office Principal Auditor Mr. Alick Mponela giving welcoming remarks to the “I for one have resolved that the accountant DAG Audits during his tour. and internal auditor speak to me directly because they help me do the work,” Dr. He was accompanied by Director Provincial knowledge and staff would do well to tap into Ng’andu disclosed. Appropriations Audits Mr. Francis Mbewe, his immense knowledge and expertise. He assured the DAG Audits that they will Quality Control Principal Planner Mr. Mr. Mbewe said Mr. Mwambwa once worked endeavor to cooperate with auditors and Mulambwa Mutondo and Public Relations resolve all issues on time and perhaps only Officer Ms. Ellen Chikale. in the provincial audit offices and this should inspire provincial audit staff to work hard leave intractable issues. During the tour his message to staff was knowing that one day they too may rise to And Northern Province PS Mr. Hlobotha the same and key on the agenda was the that position. Nkunika welcomed message from the Auditor need to produce quality and unique audit General saying it was cardinal and timely in reports, upholding the office’s codes of ethics, He also gave insights on how best they could audit the General Deposit Account (GDA) assisting controlling officers to address audit unity among staff and following standards in queries on time. carrying out work among others. and advised them to look out for certain issues that would make a good GDA report. Mr. Nkunika said he was happy that they had Mr. Mwambwa pointed out to OAG staff that a cordial working relationship with audit staff coming up with individual workplans would be Mr. Mutondo also stressed on issues of quality by giving examples of some dos and don’ts. in Northern Province and will continue with key during his tenure and would be used as a the status quo. But North-western Province PS Mr. Amos Malupenga ruled out incompetence as the reason for controlling officers appearing at PAC but that it in most cases officers were either corrupt or a combination of both. Meanwhile Copperbelt Province Minister Mr. Mwenya Musenge said institutions like OAG and PAC need to be supported as they look at prudent use of public resources in the nation. Mr. Musenge who is PF Chimwemwe MP as well as a former PAC member said the office was important in the accountability of public funds, as such modalities of it being found in all the districts must be accelerated and supported. He was speaking when the Deputy Auditor General Audits Mr. Ron Mwambwa called on Copperbelt Province Minister Mr. Mwenya Musenge with DAG Audits Mr. Ron Mwambwa him at his office in Ndola recently during his and Assistant Director Mr. Boyd Samalumo during the courtesy call recently in Ndola familiarization tour.
OAG Newsletter | January - March 2014 5 PAC BREATHES FIRE ON MINISTRY OF GENDER FOR MISAPPLYING WOMEN EMPOWERMENT FUNDS
By OAG News Writer he Public Accounts Committee Others were irregular payments of February 19 2014. (PAC) recently took to task the K70,500,000 as staff welfare allowances TPermanent Secretary Mrs. Daisy to officers, who were not entitled and This prompted Mr. Mwale to ask Ms. Ng’ambi and her ministry officials seven inadequately supported payments Ng’ambi to withdraw the section of that over the misapplication of women amounting to K73, 460,000. particular submission and present a fresh empowerment funds in the Ministry. submission later. Among the supporting documents The Committee, chaired by MMD that the Ministry submitted to justify Ms. Namugala regretted that the Chipangali Member of Parliament expenditure were fuel receipts which Ministry diverted K292,273,000 meant (MP) Vincent Mwale, also asked the the committee questioned for not for women empowerment to buy air authenticity of report presented indicating registration numbers of the tickets and pay allowances for officers, by the Ministry of Gender and vehicles that drew fuel. while K1.3 Billion meant for child Child Development because of the protection was used on unrelated inconsistencies. Other receipts were not indicating the activities such as motor vehicle repairs filling stations where the fuel was drawn. and intercompany relay, among others. This relates to audit queries that were raised in the 2012 Auditor General’s MMD Lunte MP Mr. Felix Mutati and Report. MMD Mafinga MP Ms. Catherine And PF Chama North MP Mr. January Namugala questioned the authenticity Zimba questioned why the Permanent The Ministry of Gender and of the receipts, which prompted the Secretary misled the committee, which Development was cited for the Auditor General Ms. Anna Chifungula was a serious offence under CAP 12 of misapplication of funds amounting to disclose that the receipts were never the laws of Zambia. to K1,379,185,000 meant for child availed during the audit as well when protection and another K292, 273,000 the auditors went for verification on Ms. Ng’ambi apologised to the meant for women empowerment. committee, saying the Ministry had such irregularities because it had shortage and PAC unqualified staff in most departments. ROUND UP
PUBLIC ACCOUNTS COMMITTEE GRILLS FOREIGN AFFAIRS PS
he Public Accounts Committee Auditor General’s report. The committee expressed worry that (PAC) recently took the Ministry Moscow had recorded all forms of Mr Mwale said PAC was not happy with of Foreign Affairs to task over financial irregularities ranging from T the books of accounts for most of the the continued violation of financial unaccounted for funds, unretired missions abroad, especially Moscow. regulations by missions abroad in which imprest, under-reporting of revenue, Zambia was losing thousands of Kwacha. He said it was sad that despite members missing receipt books, irregular use of of staff at the embassies being few, revenue, irregular payments of foreign This was when Foreign Affairs Permanent reports of unaccounted for funds and service allowances, overpayment of Secretary Mr. George Zulu appeared unretired imprest remained high. education and medical allowances, and before the committee chaired by MMD unaccounted for stores, among others. Chipangali Member of Parliament (MP) And Auditor General Ms. Anna Mr. Vincent Mwale at Parliament building Chifungula said it was also sad that in Mr. Zulu explained that the Ministry of in Lusaka . Moscow, $35,000 as imprest given to Foreign Affairs was displeased about officers was not accounted for as the the books of accounts in Moscow, Mr. Zulu failed, among others, to explain accountants withdrew the cash but but attributed the situation to the more than US$318,000 in unaccounted there was no documentation to show accountant who was unwell. for funds by the Zambian mission what the money was used for. in Moscow as reported in the 2012 Continues on page 7
6 OAG Newsletter | January - March 2014 MINISTRY OF LOCAL GOVERNMENT IN ALLOWANCES
SCAM PAC in session EASTERN PROVINCE Continued from page 6 PS GRILLED OVER FIVE NON-YIELDING WATER HE Public Accounts Committee were getting allowances on a daily BOREHOLES learned with shock how K1.2 basis from the first to the last day of billion was paid to the Local astern Province Permanent T the month and weekends inclusive. Secretary Dr. Chileshe Mulenga Government Ministry officers as In addition, other officers were being Ewas grilled by the Public Accounts allowances for stock verification and paid for more than the days in a calendar Committee over five boreholes that related activities conducted during month such as 35 to 40 days, which were drilled but did not yield any water. normal working hours. resulted in some claiming allowances of This was when he appeared before the Lunte MMD member of parliament, up to 120 days in a month. Committee to respond to queries raised in the 2012 Auditor General’s report. Felix Mutati, who was sitting in for PAC The scrutiny by Auditor-General Ms. chairperson, Vincent Mwale said it was Anna Chifungula further revealed that The Committee rejected the contract presented by Dr. Mulenga of a contractor, utter fraud that K1.2 billion could be there were no stock-take verification who wanted to be paid a refund for paid out for works executed during reports availed for audit, making it drilling five boreholes that were dry. working hours, which did not attract impossible to ascertain whether the Dr. Mulenga told the Committee that, the payment of sitting allowances. activity was undertaken, to which Rev according to the contract, the company
Sikwela admitted. that was engaged to drill the boreholes “Clearly, what was happening at the “The ministry has taken note of the was supposed to be refunded in the ministry was an allowance ‘galore’ and event that no water was found in these Auditor General’s observations and will this cannot be accepted, it’s actually sites. ensure that future assignments of this shocking,” he told Local Government nature will not be assigned to the same The Auditor General’s report revealed Permanent Secretary, Howard people to avoid duplications. The stock that China Gansu Engineering Sikwela when he appeared before Corporation was engaged to drill five verification report shall be availed to the boreholes with the depth of 50 meters PAC to make a resubmission to audit auditors for verification,” he said. queries raised against his ministry. and supply and install submerged pumps at the total sum of K228, 675. In his submission, Reverend Sikwela But Rev. Sikwela’s explanation failed to told PAC that his ministry had in 2012 satisfy the committee, forcing Mr. Mutati The contractor was given an upfront payment of K113, 900 and drilled paid out K510,150,000 to 41 officers to send him away and ordered that he six boreholes, which were dry, and as allowances for conducting monthly reappears later in the afternoon with satisfactory information. demanded a refund of K3, 000 for stock-take exercises from January to each dry borehole drilled for using his November. “It will be incompetent of this committee material. to proceed with unsatisfactory answers Rev. Sikwela said during the same period, However, upon counter checking the from you Rev. Sikwela and as such, we another K755,634,000 was paid as contract that was drafted in 2011, shall allow you this morning to seek figures were quoted in rebased currency, meal and sitting allowances to various further information and that you bring prompting Committee members to officers for activities such as preparing other officers who were recipients question the authenticity of the contract. responses to audit reports, working of these allowances and then we shall During the time the contract was on confirmations, preparing cabinet reconvene at 14:30 this afternoon,” said drafted the country had not rebased the memorandums as well as transporting Mutati. currency thus casting aspersions on the damaged items to town and stock authenticity of the contract presented verification, among others, bringing the During the deliberations it was before PAC. discovered that individual officers were total to K1,265,784,000. And PF Chama North MP Mr. January paid for stock verification for over 1000 Zimba questioned why the Permanent However, a scrutiny of supporting days each and yet a year only has 365 Secretary decided to deliberately misled documents revealed that the officers Continues on page 7 days. the committee with wrong information.
OAG Newsletter | January - March 2014 7 PAC’s LIVE TV BROADCASTS TERMINATED …as the public bemoan the termination
By OAG News Writer
he termination of the live TV broadcasts of the Public Accounts TCommittee (PAC) deliberations have been bemoaned by some sections of society.
The live TV proceedings that lasted for close to days seemed to have been well received by the general populace as nationals were glued to the TV during the good part of the day when the proceedings were being aired.
Some of the public who expressed their dissatisfaction over the termination said it was a good program that made them aware of how the country’s meager resources were being utilized and Auditor General Ms. Anna Chifungula stressing a point during PAC hearing as PAC Chairperson Mr. Vincent Mwale looks on managed by those superintending over them. Mr Speaker: Hon Members will recall with evidence of the bills being issued by Others said if airing of the proceedings that on Thursday, 6th March, 2014, when the national broadcaster for covering the had continued, it would have acted as a the House was considering Question for Executive. This is very serious. Is the deterrent from further mismanagement Oral Answer No. 410 on the Order Paper, ZNBC in order to present a bill of K1.2 of public resources as public officers and the hon. Member for Lupososhi billion to the National Assembly of Zambia would not wish to be seen on television Parliamentary Constituency, Mr L. C. after only seven days coverage, yet it does for having mismanaged public resources. Bwalya, MP, was asking a follow-up not send bills to the Executive? Is the question, the hon. Member for Luena national broadcaster only for the Executive “The shame effect is a deterrent in itself, Parliamentary Constituency, Ms M. G. M. or is it for the Government as well, which people don’t like being embarrassed,” M. Imenda, raised the following point of has three arms?” one of the members of the public said. order: In my immediate remarks, I stated that the Below is the ruling of the Speaker of “Mr Speaker, I rise on a very serious point subject raised by Hon. Imenda required me the National Assembly over the point of order. You will note that sometime at to study before I could render my ruling on of order raised by Luena Member of the beginning of the sitting of PAC, our the point of order. I accordingly reserved Parliament Ms. Getrude Imenda over national broadcaster was broadcasting my ruling. I have since studied the point of the discontinued live TV broadcasts of the deliberations of PAC live but, from order and can now render a ruling. PAC deliberations: nowhere, this broadcast has been blacked out of the airwaves. Prior to that, a bill Hon Members, indeed, as alluded to by RULING BY THE HON. MR SPEAKER of K1.2 billion was sent to the National Hon. Imenda, in her point of order, part of ON THE POINT OF ORDER RAISED Assembly for the seven days live coverage the mandate of the ZNBC is to highlight BY MS M. G. M. M. IMENDA, MEMBER of the deliberations of PAC. the work of the three arms of Government. OF PARLIAMENT FOR LUENA With respect to the Legislature, this is PARLIAMENTARY CONSTITUENCY, “Mr Speaker, everybody knows that there done through a number of initiatives and ASKING WHY THE ZAMBIA NATIONAL are three arms of Government, namely the interventions, and these include: BROADCASTING CORPORATION Executive, Legislature and Judiciary. Every (ZNBC) HAS DISCONTINUED day, we see the covering of the Executive (a) the live coverage on both radio and LIVE TV BROADCASTS OF THE either live or otherwise by the Zambia television of the ceremonial opening PROCEEDINGS OF THE PUBLIC National Broadcasting Corporation of Parliament; ACCOUNTS COMMITTEE (PAC) (ZNBC). I am yet to see or be presented
8 OAG Newsletter | January - March 2014 The propensity by human beings to live beyond their means worries AG
(b) the coverage of His Honour the By OAG News writer She lamented that these irregularities Vice-President’s Question’s Time; and matters may not only constitute a break uditor General Ms. Anna Chifungula down in our morals and institutional (c) generally news coverage of Asays the propensity by human beings systems, but they are also a pointer to to live beyond their means at the expense what we all may not be able to see at face parliamentary sittings and those of of their countries and the whole general value, the act of corruption which scourge the Parliamentary Committees citizenry has continued to be of great is double or more in the private sector thus concern. the need for private and public sectors to Hon. Members, in the ZNBC’s effort work together in mitigating these crimes. to widen its exposure of the work of Speaking at the launch of the 2014 Global the Legislature, it embarked on live Economic Crime Survey in Lusaka recently, Ms. Chifungula also pointed out that broadcasts of the sittings of PAC as a Ms. Chifungula said it was worse that this corruption and fraud constitute a large problem was rampant even in developing portion of economic crimes which pilot project. In the context of this pilot countries such as ours where enormous have significant negative effects on the project, ZNBC communicated the cost amounts of financial and other resources development of the country in that projects of the live broadcasts to the National would be required in order to accelerate which are supposed to benefit the citizens Assembly as being K1,245,979.20. development. especially the most vulnerable in society are either not completed, shoddy works
She observed that economic crime has are done or the projects are not even Since the National Assembly had not become a global concern adding that it has started at all. budgeted for the activity, the National become even more sophisticated due to Assembly was unable to make any payment the usage of information technology. The Auditor General revealed that, “A for the cost of such live broadcasts and trend analysis of issues of misappropriations She added that in view of this concern, the and outright thefts raised in the audit consequently, the live broadcasts of PAC Office of the Auditor General has taken reports for the period of three years from could not continue. up the challenge by not only carrying 2010 to 2012 show that the this type of out financial audits but also performing mismanagement of funds has reduced from Hon. Members, you may further wish other types of audits such as Information 48% in 2010 to 28% in 2012. This shows to note that ZNBC’s Corporate Affairs Technology, Forensic and Investigations, some encouragement, but there is still a Department issued a press statement on Environmental and Performance. lot of work to be done in order to reduce other types of scourges such as missing the matter which in part read as follows: “Although it is an onerous task, the fight payment details and flouting of tender against economic crime through the procedures.” “During its course, the pilot project mitigation of corruption and carrying out reviewed a number of results that need to of audits are a noble one and should be She also mentioned that since her office be studied further in order to determine the supported by all well-meaning citizens. My was not mandated to prosecute, it had effectiveness of this particular programme. Office is therefore happy to be associated made efforts to mitigate the prevalence of with this task,” The Auditor General economic crimes occurring in the entities A colossal amount of resources were used revealed. by signing a Memorandum of Understanding for the purpose. As a pilot project, and with Anti-Corruption Commission which in view of its significance, the project She further explained that, “As one of the is aimed at facilitating the exchange of was undertaken, even though there was good governance institutions, my Office is information between the two institutions involved in the promotion of accountability in order to strengthen the fight against no budget. The period allocated for this and transparency in the use of public corruption. pilot project lapsed on Wednesday 26th resources and consequently, contributing to February, 2014. This will accord ZNBC the fight against corruption, bribery, fraud Ms. Chifungula noted that “in today’s an opportunity to get public reactions in and other forms of economic crime such as global markets, multiple stakeholders rely terms of perceptions, input, funding, as thefts, misappropriation and misapplication on assurance provided by auditors on of funds”. the reliability and credibility of financial well as to refine the whole programme reporting as it has an economic and concept.” Ms. Chifungula further went on to say that financial impact on the business operations. the audits on public sector institutions Auditors play a vital role in enhancing the Hon. Members, granted these have revealed irregularities such as the stability of capital markets, promoting circumstances, the National Assembly misappropriation of funds, unretired liquidity and lowering economic crimes. We cannot compel the ZNBC to conduct live imprest, unaccounted for revenue, have seen big companies collapsing due to unaccounted for stores, failure to follow these economic crimes and therefore, the broadcasts of the proceedings of PAC, any procurement procedures and non- need to take this matter seriously cannot other Committee or the proceedings of the submission of expenditure returns among be over emphasised.” House. I thank you. others. She called for concerted efforts from (Extract courtesy National Assembly website) However she noted that these were not in all those who were concerned about the public sector alone but also committed economic crimes. in the private sector.
OAG Newsletter | January - March 2014 9 PAC UNDERTAKES BENCHMARKING TOUR TO GHANA
By George Phiri The Zambian PAC delegation pose for a photo after a meeting with Ghanian he Public Accounts Committee officials Tundertook a benchmarking tour to th rd the Parliament of Ghana from 17 to 23 The Office of the Auditor General Minerals Commission March, 2014. The purpose of the tour was for the Committee to share experiences During the interaction with the Office of The Minerals Commission was established on the operations and challenges faced by the Auditor General- Ghana, a presentation to assist in the management of the minerals Public Accounts Committee. The Committee was made which highlighted the operation extracted from Ghana. The Commission falls also took time to appreciate how Ghana is of the Office. Areas deliberated on were on under the Ministry of Natural Resources. promoting transparency and accountability the mandate of the Office, the Independence The Commission was set up to bring about in the extractive industry. The tour was of the Office and the Structure of the Office. transparency and accountability in the undertaken with the sponsorship of the The Office also shared with the Committee operations of the mines. Office of the Auditor-General - Zambia. on the types of audits carried out as well as the involvement of the office in extractive During the interaction with the Minerals The Auditor General’s Office was represented industries. by Ms. Anna Chifungula, Auditor General, Mr. Commission, the Committee was informed Godfrey Daka, Assistant Director, Luapula Controller and Accountant Generals that, the Commission has devised strategies Province and Mr. George Phiri, Principal Office to go beyond the sale of minerals and amount Auditor. remitted but also looks into production The Committee interacted with the office and the technology used. This has helped in The twelve (12) member delegation was led of the Controller and Accountant General determining whether what the mines remit by Mr. Vincent Mwale, MP, Chairperson of the of Ghana. During the interaction, the to the state in terms of taxes is related to Public Accounts Committee. Accountant General briefed the Committee actual production. on the operation of the office including the This article highlights the findings of the structure. On the involvement in extractive committee at the five (5) institutions visited The benchmarking exercise carried out by industry, the Committee was informed that the Committee is one of the key capacity by the delegation as detailed below. the Office only facilitate the disbursements of building programmes aimed at impacting the the loyalties and revenues received from the Public Accounts Committee - Ghana mines. Members of the Public Accounts Committee The Meetings with the Public Accounts Committee was officially opened by the Deputy Speaker of the Parliament of Ghana and the Committee shared with the delegation on the following:
• The Mandate and Composition of the Committee and how the PAC- Ghana is able to retain institutional memory and utilize more meaningfully the expertise gained by members during their work. • The Committee also shared on how the reports of the Auditor General are deliberated. Key among the issues discussed was on the retreat held Zambian PAC delegation in a meeting in Ghana recently before the actual sittings to discuss the contents of the report where issues are clarified before the Public Hearings. Ministry of Lands and Natural with the necessary skills when it comes to Resources handling of the report of the Auditor General. • Every spending agency is required by The exercise highlighted a number of areas law to form an Audit Recommendation During the deliberations, the Ministry shared which would be of help in the operation of its mandate with the Committee and how implementation Committee (ARIC) the Public Accounts Committee. Through it ensures that the natural resources are to look at implementation of PAC the interaction with institutions involved in recommendations. properly managed. extractive industries, the Committee was The delegation also witnessed the proceedings The Committee was informed that the able to appreciate how Ghana is able to of the Public Accounts Committee where it Government of Ghana has come up with provide accountability and transparency in the was learned that the sittings are covered live policies aimed at contributing to the operations of the mines thereby enhancing on television using the Public Media at no cost development of the country through the the revenue collected. as this is one of the Mandate of the Public collection of revenue from the mines. Broadcaster to disseminate information.
10 OAG Newsletter | January - March 2014 AFROSAI-E IT Audit Manager & Regional Trainer Roll out Audit flow in
By Fredrick Bobo, Nigeria he Audit flow, which is a tool designed to assist the SAIs Tconduct their audits in accordance with the RAM and ISSAIs was rolled out in Nigeria from March 3-7 2014.
The audit flow was customised according to the Nigerian RAM. The roll out mission included two days of audit flow customisation and two days of training pilot audit teams. It is envisaged that the auditors trained shall pass on the knowledge to the other SAI members who were not trained.
The training and roll out was conducted by Bornwell Mpofu, Principal Auditor Lusaka Province and Fredrick Bobo, AFROSAI-E IT Audit Manager seconded from Zambia. IT Audit Manager and regional Trainer participants in Nigeria
SAI Nigeria has just started implementing the RAM audit methodology and introduced to the Audit flow concept. management staff was walked through AFROSAI-E had conducted RAM training It started with a half day presentation the practical session on use of the audit at that SAI from 24-28 February 2014. to the management of the Auditor flow. General of the Federation. A select few After the RAM training, the SAI was then The team then went on to customise the Nigeria audit flow before the two day training of a total of thirty seven (37) auditors. The training was very insightful with numerous issues on audit methodology coming up from the participants.
In the exit meeting with the Auditor General, the following issues were discussed:
v Need to have person responsible for audit flow both from technical and methodology side was emphasized.
v Need for SAI to decide how it will run audit flow
v Need to have continuous training
v Finalization of RAM and distribution Audit Flow roll out participants during the training in Nigeria recently of final version to the auditors
OAG Newsletter | January - March 2014 11 Decentralisation of powers and Resources: A case under the microscope
Continued from the last edition:
ince 1964, all the administrations several districts spread across the and legal issues have been ironed out have preached decentralisation. country. What is now needed is and a framework established. SHowever, none has gone the concerted effort to see the whole full length of implementing it. Many process taking toll across the whole My proposal constitutes selecting reasons have been given to defend governance system of Zambia. Shall I three Local Authorities (Councils). the lack of full implantation. One thing mention that for this to be achieved, There would then be need to for sure is that all of them do realise a significant amount of political will is employ the right and appropriately and appreciate the benefits that required? This Political Will should by qualified staff. The Ministry of would accrue if a fully decentralised all means address what is in the best Local Government and Housing governance system was established. interest of the Country. Posterity will should exercise no influence on the almost certainly judge us harshly if operations of these Councils. The Development will undoubtedly we, as a generation, fail to live up to Councils should be allowed to make happen faster if the governance the expectations. In Zambia today, we decisions on various matters as seen fit structures are allowed to operate in have a Local Authority in each district. for the districts they govern. Funding the interest of the local communities. This may be a very good starting for all Government departments It allows the smooth flowing of point. The reason I suggest likewise should be directed to the Councils decisions and usually these decisions is that with the Local Authorities, so that decisions are made on how would take a relatively shorter there already exists a structure and to spread the funds. This, therefore, period from the time they are made a system in which decentralization will mean that all Government to the time they are implemented. can flourish. I know that there are departments will and should have a In other words, red tape which is multiple problems existing in almost seat at the Local Authority for expert usually associated with a bureaucratic all the Councils. However, these input. Further, the Councils should be centralized system would almost be problems have their genesis in The allowed to raise revenue in ways that completely eliminated. The other Executive’s decisions made over are appropriate taking into account major benefit of decentralisation the years by the various Republics the economic activities which are is that the authorities of each sub- that Zambia has had. In this respect, prevalent in the respective districts. division will be independent, to a I would argue that it would not be Arising from this, it would mean that great extent, in pursuing only those prudent to disqualify our Local pronouncements such as the banning policies which are relevant to their Authorities on the basis of their of collecting crop or fish levy should respective communities. In the current status. I can go on to prove come to an immediate end. In other centralized system we currently my assertions but I think this would words, Councils will be given a breath live in here in Zambia, decisions are be a matter of another discussion. of fresh air and there should be zero made from Lusaka and then they are interference in their operations for dropped down to the provinces and Of course, decentralization should political expediency. districts. This does not sometimes not be rushed. It must be carefully favour the communities whom these thought through before any major I have all the confidence that if decisions are intended for. There are steps are taken. A round table an approach like this one or any many examples of so called ‘white approach should be adopted where other well thought approach was elephants’ lying across Zambia all relevant parties and bodies should adopted, we shall start to see real today. It could only have been poor be invited to sit. Discrimination of development in our communities at a consultation in the first place that any kind should not be tolerated rate faster than we have ever seen in lead to an idle or unsuccessful project, because this exercise will cost the this Country. What is most important which is as good as a precursor to a tax payer and once implemented will is that we should endeavor to work centralized structure. affect all Zambians and residents of towards the goal of decentralization this country. I am very sure that there and stop paying lip service to an The current Government has are very good ideas out there on issue as important as life itself. Let us shown its commitment to push the how to go about decentralizing our also bear in mind that posterity may decentralization agenda forward; system. Allow me to give an example judge us harshly if we fail on such it has for example, established the of how we can get started. This would straightforward scores. new province of Muchinga and ordinarily be after the constitutional
12 OAG Newsletter | January - March 2014 This is what may result if communication is ambiguous
By Patrick Kacheche – Assistant Auditor, Solwezi Audit Office
he story I am about to narrate had just walked some few kilometres not have ears. She asked her cubs where is a story of a woman who used from the village, he suddenly heard a the ears for the boy had gone. The cubs Tto live in the mountainous village. roaring voice behind. It was the lioness! told their mother that the boy did not The woman had two sons. The lioness He screamed for help but nobody heard have ears. Unconvinced by the response, also used to live near the mountains his voice. The lioness captured the boy the lioness picked the boy and went surrounding the village. She too had two and went with him to her home without back to the village where she had gotten cubs. killing him. him from. When she was about to reach Almost every day, the mother of the When the lioness entered her home, the village, she shouted loudly, “who is two sons used to caution her sons not her cubs were very excited because the owner of this boy that I captured to wander in the nearby bushes because that was going to be their first time to in the morning?” No one answered. the lioness also used to lurk near the eat the meat of a human being. Shortly She repeated for the second time. The village in search for food. The older son afterwards, the lioness went out to woman heard the lion asking and then never used to pay heed to his mother’s call her friends so that they can come she responded, “He’s my son!” Then the warning. He could argue with the and eat together the food that she had lioness asked again, “did this boy have mother that there was no lioness in the brought. She warned her cubs not to ears?” The mother of the boy replied, nearby village. temper with the boy but to care for him until she returned home. “no, he did not have ears” and continued One day, the mother to the sons went to “because if he had ears, he could have the village to look for food in the field. While their mother was away, the cubs listened to what I used to tell him!” As she always used to do, she warned became more curious to taste the meat That is how the boy was taken back to her children to stay indoors and never of the human being. They talked at length the lioness’ home and killed. to walk around outside the village for to one another, “what can we taste from fear of the lioness. Where the two boys this boy?” At last, they decided to share The boy was killed because his mother remained, the bigger boy sneaked from the two ears and plucked them from the and the lioness interpreted the word the house and took a stroll along the boy. “ear” differently. path that went to the field. Incidentally, the lioness also had left its cubs at her When the lioness came back in the The mother interpreted it as a hearing home and had come to the nearby village company of her friends, she examined device while the lioness interpreted it as so that it can hunt a goat. When the boy the boy and discovered that the boy did the physical ear.
By Patrick Kacheche – Assistant Auditor, ORBITUARY Solwezi Audit Office
he late Constantino Chisanga was born OF Speaking at the burial, Assistant Director in 1966. He joined the Office of the North-Western Province, Mr. Dalton Auditor General (OAG) in 2010. Before Munkombwe described Mr. Chisanga as a T humble and understanding man. joining the Office, the late Mr. Chisanga worked for the Ministry of Finance under Northern Mr. Munkombwe bemoaned his demise saying Province Provincial Accounting Unit. He was it was a great loss to the office, considering his first posted to Mansa Audit Office and later vast experience in accounting. transferred to Solwezi Audit Office. He further thanked the mourners for He held a HETAC degree in accounting and attending the funeral especially officers from was pursuing the strategic level of CIMA and Ndola Audit Office. remained with one paper to pass at this stage. His colleagues at Solwezi Audit Office will The late held the position of Senior Auditor at remember Mr. Chisanga as a colleague who the time of his demise. had a fatherly heart and would resolve some During his time in the office, the late conflicts that arose among members of staff Mr. Chisanga worked on different audit each time he was called upon to. He could assignments which work found themselves in sacrifice his own money and buy food at the the Report of the Auditor General. staff cafeteria for other staff to eat at lunch time. As a result of this, some officers used to He died on 13th February, 2014 and was buried call him, “batata” meaning our father. in Ndola’s Kansenshi Cemetery. MR CONSTANTINO CHISANGA May His Soul Rest In Eternal Peace!!
OAG Newsletter | January - March 2014 13 TEAM BUILDING TURNS SOUR BY GUEST COLUMNIST
upe, Director Technical Audits, had my good and well respected image and “Fire him,” the crowd shouted in just walked into his office when humiliate me…” he suddenly stopped. agreement with the mad he received a call to immediately professor. B Bupe kept quiet for a while and raised report to the Board Room. As he took his left hand. “I stand to be guided his seat in the Board Room, he was 2. A Chief executive officer who Madam if we need to discuss that matter. greeted by the Director General with a has the traits of King Abacha The man being referred to is called stern look on her face that something must not be given his pension. the mad professor and he is known had terribly gone wrong. for entertaining people through his “Who is king Abacha?” the crowd “I got a complaint that you connived to incoherent analysis of political affairs, the shouted. The mad professor embarrass Mr Mutumutu, the Director global economy and military strategies. laughed. “The man who pays – Image Building and External Relations People travel from all parts of the world too much attention to salutation (DIBER)…” the Director General to listen to him and he has become a details and yet refuses to pay started. “I did not travel with you so let huge tourist attraction…” one Yen to enhance strategic me get the facts.” There was total silence thinking.” “Shut up Bupe!!!” Mr Mutumutu shouted. one could even hear a pin drop. “How did he know I commissioned Suddenly, he picked the guitar and “Madam, with due respect, it may be a secret Gestapo to confirm that the begun to play with his toes while helpful for the DIBER to tell us the receipts you had submitted for the playing the drum. His hair begun specific acts of embarrassment that money obtained through imprest were to move like someone invisible he alleges to have suffered,” Bupe said genuine?” was shaving him. The sound of amidst total silence. the drum and the guitar was “That mad professor didn’t even becoming stronger and stronger “Madam, the people responsible must mention names…” Bupe tried to defend as though it was a theatre house. apologise or risk being charged,” Mr himself. Then he spat on the ground and Mutumutu, shouted as he banged the suddenly everyone could hear “Let us play the video,” the Director table. There was a silence for a while some sweet whispers much to General announced as the lights were with eyes darting from one person to the amusement of the crowd. switched off and the mad professor another. came on the screen. He was dressed He waved in the air and You see, following growing in sackcloth as tourists listened to him continued talking. misunderstanding at the office, the attentively. Director General had decided that we 3. A management team that spends “My name is Mad Professor. should go for a team building exercise more time discussing issues that My spirit is troubled… ” He in Livingstone. We all travelled by road are inversely proportional to their suddenly stopped and played a in one bus following orders from the importance and get handsomely drum positioned to his left hand Deputy Director General, a man who paid must be charged for side. His right leg begun to shake loved to enforce directives to the letter, management contempt. and the entire ground suddenly that we should travel together as part of shook like an earthquake. “Stop team building despite security concerns 4. The hierarchy that spends half the it!” he yelled as calm returned, such as rising tragic accidents on our budget on controls like a cashier much to the amusement of the roads. The team building exercise did born in the war torn Mogadishu crowd. not go according to plan, and now the must demote themselves to become operatives. staff found themselves in a meeting that “Ways to kill a performing was promising to be a kangaroo court institution… Listen pretty good: 5. A senior Manager who enjoys with unspecified charges. rumour mongering and pays for 1. It beats me that someone turns “You see, Madam,” Mr Mutumutu went it must be sent to The Hague to a security guard into a Gestapo join Charles Taylor. on. “I was not part of the team that to investigate a director; if that prepared a pathetic programme but we is not an auditing query, then 6. May the sharks from the red sea were taken to a shrine where we found I would be correct to call it swallow all boss worshippers. a man pretending to be mad and saying wasteful expenditure. This world all sorts of things directed at me. It is is not for giraffes alone. clear Madam, it was all meant to tarnish Continues on page 15
14 OAG Newsletter | January - March 2014 International and Regional News
INTOSAI intensifies cooperation with IPU INTOSAI Audit INTOSAI has intensified its cooperation with the Inter- From 3 to 7 March 2014 INTOSAI’s financial statements for the Parliamentary Union (IPU) in the framework of the United year 2013 were audited at the INTOSAI General Secretariat in Nations Post-2015 Development Agenda. Vienna, Austria. This decision was taken by INTOSAI Secretary General Dr. Auditors from the SAIs of Oman and Ghana submitted their Josef Moser and IPU Secretary General Anders B. Johnsson audit report with unqualified opinion to the General Secretariat at a meeting in Geneva held on 27th February 2014. for inclusion in the annual report which will be submitted to the Governing Board by the end of April 2014. In 2015, the world community will take stock of progress made towards the achievement of the UN Millennium Articles courtesy of INTOSAI website Development Goals. REGIONAL NEWS The United Nations are already preparing a development Employment opportunities at the INTOSAI Development agenda beyond 2015 (Post-2015 Development Agenda), which Initiative (IDI) shall place special emphasis on sustainable development. The IDI is seeking candidates for recruitments to the following As regards the sustainable development of public finances, 6 positions: Supreme Audit Institutions (SAIs) play a decisive role both at • Deputy Director and Head of Capacity Development the national as well as at the international level. • Deputy Director General and Head of Administration Messers Moser and Johnsson agreed on the fact that both SAIs • Deputy Director General and Head of INTOSAI Donor and Parliaments are vital to ensure control of government. Secretariat The cooperation between INTOSAI and IPU serves to • Manager E learning and web solutions establish a common position in the framework of the • Manager Capacity Development OLACEFS UN post-2015 process to increase transparency and • Manager Evaluation accountability. Please visit the IDI website: www.idi.no where the details are The IPU is the international organisation of Parliaments and listed along with the links for applying for the positions. aims at maintaining peace, promoting democracy in all parts The applications are open from 15 April 2014 to 2 May 2014. of the world and safeguarding human rights. Currently, the IPU represents 173 Parliaments of sovereign states. Employment opportunities courtesy of AFROSAI-E Secretariat website TEAM BUILDING TURNS SOUR
Continued from page 14 The Director General suddenly stopped concern to management,” Philu, Chief Mutumutu, the mad professor had prior the video. “Is this man normal?” she Human Capital and Food Matters knowledge of our internal matters. How asked as she shook her head. shouted as everyone agreed with him. can a mad man know all these things? That is why I don’t like such exercises…” “He is normal madam but Bupe planned “So this is a management issue and since with him so that he could embarrass the Deputy Director General did not “Now I understand the problem,” Bupe me during team building… He must be resolve it, I will attend to it soon after whispered. “We believe in Giraffes and charged,” Mr Mutumutu insisted as he coming from Parliament,” the Director Abachas more than anything else.” He banged the table for the second time. General said as she walked out of the got up and left the Conference Room. “This caused confusion and we had to Conference Room. Bupe sat there cut short our team building exercise…” wondering what would follow. “Isn’t this management contempt?” He added. Someone asked. “We have become extremely petty,” “I don’t see how Directors could cut Bupe said. Author’s Note: short an important exercise on account of a mad man who is clearly possessed The Deputy Director General shook We are still waiting for the verdict. Continues on page 15 with demons… This is a matter of his head. “I want to agree with Mr Share your guess with me.
OAG Newsletter | January - March 2014 15 The Life of a Person Does not consist of the materials he/she possesses
By Tryphina Mulalambuka-Mushumba
• Our lives, much like planets around the whole world and lose his own What am I trying to say? You got it the sun, revolve around the core soul? and it is all in the lines above. If the of our inner essence, the human life of a man does not consist in the mind. What we feed our minds • You can give all you have to the amount of things he/she has, then why upon from babyhood clusters on poor, or even have your body do 99.5% of the world population the platter of our minds and forms burnt, but if you have no love, you spend 100% of their lives searching for our beliefs, values, norms, habits, have nothing to gain things, titles and firm? It is all in what words, actions and character (not I started with-The world has cultured necessarily in that order, for order • If any of your body parts causes us that way. Because we are told that is of the gods).As we grow older you to sin, it is better to cut it off we shall be irrelevant if you do not we meet new people, swim in new than go to hell with it adapt, that it is survival of the fittest. experiences and gravitate towards • lay for yourselves treasures in thicker and tougher layers of belief Well, sad to say that from a research heaven, where moth or thieves both about ourselves and about the that was conducted in USA and Europe cannot steal, or rust damage it world we live in. We develop either where people were interviewed on their death beds, almost of them, asked a fight or flight mechanism, a share • For you brought nothing into this or withhold tendency, a ‘talk-like- what they would do if given a chance world and you will take nothing away to leave again, said they would rather a-parrot’ behaviour or introvert All is vanity of vanities behaviour like a tortoise, etc. spend time with things that matter most-people. • Do not put your trust in riches that All these tendencies eventually can put on wings and fly away etc. determine who you are . In most It is a proven fact that man is after cases, this process intensifies at an peace and happiness. But knowing how age when we have little choices to achieve these, man is always trying to make, less money to exploit to take himself back to the garden of deeper waters and generally Aden through all sorts of endeavours, little resources to stand for what but for how long? we really believe in. By the time we are old enough to make the The greatest desire of mankind is the right choices, we are too late to kingdom of God, and this kingdom reshape our thinking and beliefs, (heaven on earth) is already with us and many a man remains ‘a small through our Lord Jesus Christ. We have boy in a big body’. Childhood free access to this kingdom and once tendencies of greed, ‘me, myself we are in it we are empowered to do and I ‘, competitive attitude, fear, what really matters in life-loving God doubt and unreliability etc, remains and loving people. This is what gives at the core of our existence. us peace and happiness, and makes us complete. Thank God the greatest man who ever lived, Jesus Christ, made Once we get established, set the right remarkable statements that make attitude/motives of life in our minds, the human mind wiser, in realising and discover our God given purposes that the life of a man does not in our lives, we have no reason for consist in the things he possesses. There are other wise rich men insecurity, fear, greed, failure and all Consider the following powerful on earth like Richard Bronson, Bill these negatives that make the world statements he made personally, Gates, Warren Buffet and many an ugly place-but we shall have reason and others written by the prophets more, who on different debates enough to look forward to another day he sent before him: have highlighted that in all you do to behold the face of God and fellow the aim should be to create value humans. It is then and only then that • The life of a man does not consist for others, not personal gain for God can entrust us with riches that in the volume of things he posses self. If you are genuinely serving shall last because he knows we shall others, value will definitely return use them to serve God and others. • Seek ye first the kingdom and his to you in amounts you cannot What are you seeking, what drives righteousness, and all these things imagine. Business itself is nothing you? As for me and my household, we shall be added to you other than to make life easier shall seek his kingdom and everything for other people at a reasonable else shall be added. • What shall it profit a man, to seek premium. Amen!!!
16 OAG Newsletter | January - March 2014 WHY YOU SHOULD EAT FRUITS
his article is very informative. We according to Dr. Herbert Shelton who WATERMELON: Coolest thirst all think eating fruits means just did research on this matter. If you have quencher. Composed of 92% water, Tbuying fruits, cutting it and just mastered the correct way of eating it is also packed with a giant dose of popping it into our mouths. It›s not fruits, you have the Secret of beauty, glutathione, which helps boost our as easy as you think. It›s important longevity, health, energy, happiness and immune system. They are also a key to know how and when to eat. What normal weight. source of lycopene — the cancer is the correct way of eating fruits? It fighting oxidant. Other nutrients means not eating fruits after When you need to drink fruit juice - found in watermelon are vitamin C & your meals! Fruits should be drink only fresh fruit juice, NOT from Potassium. eaten on an empty stomach. the cans. Don›t even drink juice that has been heated up. Don›t eat cooked GUAVA & PAPAYA: Top awards for If you eat fruit like that, it will play a fruits because you don›t get the vitamin C. They are the clear winners major role to detoxify your system, nutrients at all. You only get to taste. for their high vitamin C content.. Guava supplying you with a great deal of Cooking destroys all the vitamins. is also rich in fiber, which helps prevent energy for weight loss and other life constipation. Papaya is rich in carotene; activities. But eating a whole fruit is better than this is good for your eyes. drinking the juice. If you should drink FRUIT IS THE MOST the juice, drink it mouthful by mouthful Drinking Cold water after a IMPORTANT FOOD. Let›s say slowly, because you must let it mix with meal = Cancer! Can u believe you eat two slices of bread and then a your saliva before swallowing it. You this?? For those who like to drink cold slice of fruit. The slice of fruit is ready can go on a 3-day fruit fast to cleanse water, this article is applicable to you. to go straight through the stomach into your body. Just eat fruits and drink fruit It is nice to have a cup of cold drink the intestines, but it is prevented from juice throughout the 3 days and you after a meal. However, the cold water doing so. In the meantime the whole will be surprised when your friends tell will solidify the oily stuff that you have meal rots and ferments and turns to you how radiant you look! just consumed. It will slow down the acid. The minute the fruit comes into digestion... Once this ‹sludge› reacts contact with the food in the stomach KIWI: Tiny but mighty. This is a good with the acid, it will break down and be and digestive juices, the entire mass of source of potassium, magnesium, absorbed by the intestine faster than food begins to spoil.... vitamin E & fiber. Its vitamin C content the solid food. It will line the intestine. is twice that of an orange. Very soon, this will turn into fats and So please eat your fruits on lead to cancer. It is best to drink hot an empty stomach or before your meals! APPLE: An apple a day keeps the soup or warm water after a meal. You have heard people complaining — doctor away? Although an apple every time I eat watermelon I burp, has a low vitamin C content, it has A serious note about heart attacks when I eat durian my stomach bloats antioxidants & flavonoids which HEART ATTACK PROCEDURE’: (THIS up, when I eat a banana I feel like enhances the activity of vitamin C IS NOT A JOKE!) Women should know running to the toilet, etc — actually all thereby helping to lower the risks of that not every heart attack symptom this will not arise if you eat the fruit colon cancer, heart attack & stroke. is going to be the left arm hurting. Be on an empty stomach. The fruit mixes aware of intense pain in the jaw line. with the putrefying other food and STRAWBERRY: Protective Fruit. You may never have the first chest pain produces gas and hence you will bloat! Strawberries have the highest total during the course of a heart attack. antioxidant power among major fruits Nausea and intense sweating are also Graying hair, balding, nervous outburst & protect the body from cancer-causing, common symptoms. Sixty percent of and dark circles under the eyes all blood vessel-clogging free radicals. people who have a heart attack while these will NOT happen if you take they are asleep do not wake up. Pain ORANGE: Sweetest medicine. Taking fruits on an empty stomach. in the jaw can wake you from a sound 2-4 oranges a day may help keep sleep. Let’s be careful and be aware. The colds away, lower cholesterol, prevent There is no such thing as some fruits, like more we know the better chance we & dissolve kidney stones as well as orange and lemon are acidic, because could survive. all fruits become alkaline in our body, lessens the risk of colon cancer.
OAG Newsletter | January - March 2014 17 DAG Audits’ Tour in Pictures
Solwezi Audit Office staff Ndola Audit Office staff
Chinsali Audit Office staff Kasama Audit Office staff
Mansa Audit Office staff Livingstone Audit Office staff
Lusaka province Audit Office staff Northern Province PS Mr. Hlobotha Nkunika with Northern Province Assistant Director of Audits Mr. Moses Mtonga during the DAG Audits’ courtesy call (not in picture)
18 OAG Newsletter | January - March 2014 PS Stephen Mwansa answering queries during PAC sitting in Deputy Auditor General Mr. Ron Mwambwa, Director Revenue Lusaka recently Audits Ms. Rinniah Situmbeko and Deputy Accountant General Mr. Joe Mwanza Ukwimi during PAC sitting
Auditors General for Zambia Ms. Anna Chifungula and The Zambian delegation to the Commonwealth Auditors General conference in Malta Lesotho Mrs. Lucy Liphafa having a light moment in Malta PHOTO FOCUS
The Zambian PAC delegation that undertook the benchmarking The Zambian PAC delegation pose for a photo after a meeting tour to Ghana
Auditor General Ms. Anna Chifungula addressing delegates at the Commonwealth Auditors General conference in Malta recently
Auditor General Ms. Anna Chifungula and her senior staff during proceedings of the Commonwealth Auditors General conference in Malta OAG Newsletter | January - March 2014 19 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 C/o Kasama Provincial Audit Office P.O.Box 80959 Stand No.: 1490, Zambia Road Kabwe P. O. Box 410490, Kasama Tel: 0225 221758 Tel: 0224 221723 Fax: 0225 222291 Fax: 0224 221398
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 | January - March 2014