Newsletter January - June 2018

President Lungu takes a swipe at Law Enforcement Agencies

OAG strategic plan launched Zambia Hosts 2nd working group on Extractive Industries Taskforce Meeting OAG joins the rest of Zambia to commemorate IWD C O N T E N T S Foreword

I will not shield anyone abusing Public Resources t is with profound gratitude that I says President Lungu 3 welcome you all to the January to June Some Civil Servants Suspended 4 2 0 1 8 p u b l i c a t i o n o f t h e O A G News.I OAG strategic plan launched 5

2018 Planning Meeting held as AG gives strategic directives to Senior Management for the year 6 May I wish you a Happy 2018 and I hope that this year we will continue to work Ireland donates vehicles and forensic equipment to the Office of the Auditor General 7 together for the betterment of our great

nd nation Zambia. Zambia Hosts 2 working group on Extractive Industries Taskforce Meeting 8 AG's Partners in good governance 9 In this edition, we have a number of articles from the 2018 Big Data challenge 10 Planning Meeting, OAG strategic plan Corruption fight key to PFM 11 Launch, Zambia Hosts working group on Extractive Industries Taskforce Meeting to OAG's participation in the International PAC sends away Works PS, delegation 12 Women's Day commemorations among others. PAC shocked with over k2.6 million used to purchase a vehicle and office furniture 13 There are also some articles from the sittings of the Public Ministry of Health bought expired medicine worth US$10 Million 14 Accounts Committtee as well as Ministers and Controlling Officers workshop on Prudent Financial Management. PAC disappointed with works on dip tanks 15 Use Eurobonds money to people's expectations - Pac 16 It is therefore my considered view that you will take time to read IDC CEO fails to justify wastage of K670,000 at Indeni 17 this publication so as to keep abreast with our work and the

NATSAVE tells parley committee it will recover happenings in the Office and abroad. it's K3m lost in defaulted loans 18

Parliamentary Committee on Parastatals hears how Pleasant reading! Savenda defrauded PSPF 19

OAG joins the rest of Zambia to commemorate IWD 21

IWD Commemorations in pictures 21

OAG participates in Labour Day celebrations 22 Ron Mwambwa (Mr.) OAG participates in youth day celebrations 22 AUDITOR GENERAL The Structure of the Office of the Auditor General 23

Training in network security audit held in Oslo, Norway 24 Message from the 5th International Training Programme On Introduction To Environmental Auditing 25 DAG-CSD OAG Staff attends the seven weeks Prestigious Mandela Washington fellow in Washington Dc, U.S.A 27 From the Corporate Services Division, we Peer-to-Peer collaboration and Networking are pleased yet again to interact with Experiences 30 you through this publication. Parliamentary Committees that deliberated various This publication continues to be a reports of The Auditor General sittings in pictures 31 platform for you our staff and

Photo Focus 34 stakeholders to remain informed about our work and the goings on of the Office.

To those who are reading this publication for the very first time I wish to welcome you and urge you to make this publication a 'must read'.

I hope that you will partner with us in ensuring that public resources are accounted for in the nation so as to make it a better place to live in. ORIAL TEAM Ms Ellen M. Chikale Ms Mwila Munkanta Further, in a bid to serve you better, we encourage you to make Editor -In-Chief Editor

EDIT suggestions to us through email ([email protected]) or CONTRIBUTORS physically through our various offices dotted all over the country.

Emmanuel Chisalu Mable Nyambe Davison K. Mendamenda Marvin Banda Deputy Auditor General – Corporate Services Division Chilekwa Monje OAG News Writer Guest Writer

Mr. Chilekwa Monje Editor DISCLAIMER The views expressed are those of individual authors and do not necessarily reflect the Office of the Auditor General or indeed that of the Editor-in-Chief. I WILL NOT SHIELD ANYONE ABUSING PUBLIC RESOURCES SAYS PRESIDENT LUNGU… AS HE TAKES A SWIPE AT LAW ENFORCEMENT AGENCIES

Republican President Mr. Edgar Lungu officiating at the Ministers and Controlling Officers Workshop By OAG News Writer

he Republican President Mr. Finance Management Bill into And speaking at the same Edgar Lungu says he will not law in its sitting which would result workshop, the then Finance Minister shield anyone cited for abuse i n p r u d e n t f i n a n c i a l Felix Mutati said there was need to T management by controlling of public resources. change the way public resources officers. were utilized and that there was And President Lungu has taken a need to eliminate negative vices swipe at law enforcement He warned those entrusted with that hinder national development. agencies for their slow pace in management of public funds investigating and prosecuting that no one will find refuge in him And Acting Auditor General Ron individuals cited in the Auditor when found wanting, adding Mwambwa added that over the General's report. that he wanted to work with y e a r s , m i s a p p r o p r i a t i o n , honest and accountable misapplication and misuse of public Speaking in Lusaka during the people. funds had continued in public Ministers and Controlling Officers offices. Workshop on Prudent Financial President Lungu has since Management organized by the assured the Office of the Auditor Mr. Mwambwa hoped that political Ministry of Finance, President Lungu General of his administration's will from the Top most Office will said he was concerned that the support as they try to promote assist in reducing the these law enforcement agencies were prudent financial management irregularities going forward. slow in following up cases relating in public offices. to misuse of public funds.

The Head of State said he was hoping that the courts of law would expedite the process of hearing cases relating to misuse of public funds so as to deter would-be offenders.

He said law enforcement agencies should not wait for him to act saying it was not his duty to bring to book those abusing public resources. President Lungu was hopeful that parliament will enact the Public Cabinet Ministers from Left to Right: Hon. Dora Siliya, Hon. Margaret Mwanakatwe and Hon. Nickson Chilangwa 3 OAG Newsletter January-June 2018 OAG STRATEGIC PLAN LAUNCHED …. SOME CIVIL SERVANTS SUSPENDED As PAC Implores Government to Operationalize the State Audit Commission Act of 2016 and the Public Audit Act of 2016

PAC Chairperson Hon. Howard Kunda congratulating the Acting Auditor General on the launch of the Office's Strategic Plan

By OAG News Writer

he Strategic Plan for the Office Mr. Kunda urged Government And speaking at the same function, of the Auditor General for the not to relent in supporting the Acting Auditor General Mr. Ron period 2017-2021 has been Office in its capacity building Mwambwa said the strategic plan T programme as auditing was a launched. sets out the office's strategic dynamic field which was imperatives for the next five years. changing all the times. A n d t h e P u b l i c A c c o u n t s Acting Auditor General Mr. Ron Mwambwa being interviewed on the Sunday Interview Committee (PAC) Chairperson Mr. Howard Kunda has implored H e o b s e r v e d t h a t b y Mr. Mwambwa said the Strategic G o v e r n m e n t t o q u i c k l y strengthening the Office of the Plan was developed in alignment operationalize the State Audit Auditor General, Government with the goals of the Seventh By OAG News Writer Commission Act of 2016 and the would improve its public financial National Development Plan. CTING Auditor General Mr. r e v e a l e d y e t b e c a u s e He was hopeful that action would Public Audit Act of 2016 if the Office management in the country. is to operate at its optimal. R o n M w a m b w a h a s investigations were on going. be taken so that this may serve as a r e v e a l e d t h a t s o m e A He said the responsibility was now deterrent to other would-be officers who were cited for o n t h e A n t i - C o r r u p t i o n offenders. Speaking in Lusaka during the financial irregularities in the Auditor Commission (ACC) and the Drug launch of the 2017-2021 strategic General's Report for the financial The report of the Auditor General for plan, Mr. Kunda emphasised on the st Enforcement Commission (DEC) year ended 31 December 2016 the financial year ended 31st need for Government to create an to follow up the matter to ensure from various government ministries December 2016 revealed glaring Audit Division in the Office that will and departments have been that erring officers were brought be responsible for the audit of all financial irregularities in various suspended. to book. Local Authorities in the country. ministries, provinces and spending Speaking when he featured on the Mr. Mwambwa said his mandate agencies. Zambia National Broadcasting ends when he submits the report He also called upon the Office to Corporation (ZNBC) Morning Live and that it was upto the other law The Acting Auditor General also continue upholding the core news and current affairs segment, enforcement agencies to take featured on the Sunday Interview to values of integrity, professionalism, Mr Mwambwa said the number of action on the issues raised in the explain the findings of the report. o b j e c t i v i t y , t e a m w o r k , those suspended could not be report. c o n f i d e n t i a l l y , e x c e l l e n c e , innovation and respect in the provision of audit services. PAC Chairperson cuts the ribbon to signify the launch of the Office's Strategic Plan

4 OAG Newsletter January-June 2018 5 OAG Newsletter January-June 2018 OAG STRATEGIC PLAN LAUNCHED …. As PAC Implores Government to Operationalize the State Audit Commission Act of 2016 and the Public Audit Act of 2016

PAC Chairperson Hon. Howard Kunda congratulating the Acting Auditor General on the launch of the Office's Strategic Plan

By OAG News Writer

Speaking in Lusaka during the launch of the 2017-2021 strategic plan, Mr. Kunda emphasised on the need for Government to create an Audit Division in the Office that will be responsible for the audit of all Local Authorities in the country.

He also called upon the Office to continue upholding the core values of integrity, professionalism, o b j e c t i v i t y , t e a m w o r k , c o n f i d e n t i a l l y , e x c e l l e n c e , innovation and respect in the provision of audit services. PAC Chairperson cuts the ribbon to signify the launch of the Office's Strategic Plan

5 OAG Newsletter January-June 2018 2018 Planning Meeting held as AG gives strategic Ireland donates vehicles and forensic directives to Senior Management for the year equipment to the Office of the Auditor General By OAG News Writer Ireland's Ambassador to Zambia Mr. Sèamus O'Grady recently cting Auditor General Mr. handed over two (2) motor Ron has implored his vehicles and forensic audit officers to work extra hard equipment to the Office of the A Auditor General. in 2018 so as to continue meeting t h e e x p e c t a t i o n s o f t h e stakeholders. And Ambassador O'Grady said his Mr. Mwambwa also made specific country was committed to strategic directives that would promoting accountability and guide the office in discharging its transparency in Zambia for the work in the year. benefit of the poor. Speaking when he officially opened the 2018 Planning Meeting Speaking when he handed over for the Office at the Golden the equipment to the Office in Peacock Hotel in Lusaka, Mr. Lusaka, Mr. O'Grady said the Mwambwa thanked staff for their Seventh National Development tireless efforts in 2017 which resulted Plan provided an opportunity to in the timely production of the audit ensure that every Kwacha was used to develop Zambia. reports. Ireland's Ambassador to Zambia Mr. Sèamus O'Grady hands over keys to the donated motor Acting Auditor General Mr. Ron Mwambwa addressing staff at the 2018 Planning Meeting. vehicles to Acting Auditor General Mr. Ron Mwambwa With him is the Acting Deputy Auditor General Audits Mrs. Phales Phiri He said, despite the many “It is for this reason that Ireland is He noted that the Irish people, And speaking earlier, the Acting challenges faced during 2017, the He stressed on the need to take financial year would incorporate supporting the Office of the Auditor especially the missionaries, had A u d i t o r G e n e r a l M r . R o n Office tried very hard to ensure it the planning meeting serious as it programmes that evaluated and General in ensuring that public been in Zambia much longer Mwambwa said his office has resources are used for their than the aid programme and benefited from the Government of delivered to the expectations of provided an opportunity for all to reported in line with the 7NDP intended purpose. Ireland has so they had dedicated their whole Ireland especially in the area of the stakeholders. review past performance and which requires reporting on far provided a grant of Euro 625,000 lives to assisting those living in forensic auditing. rethink the Offices' strategies in development outcomes. over a three year (3) period to poverty through material and Mr. Mwambwa informed staff that support the capacity building of spiritual support. order to improve its planning and the President was very supportive the Forensic Audit Unit of the OAG. Mr. Mwambwa said as a result of He added that this is in line with the of the work the Office was doing implementation of the 2018 plan. T h i s s u p p o r t i n c l u d e d t h e the support from the Irish, his office A m b a s s a d o r O ' G r a d y a d d i n g t h a t , t h a t s h o u l d efforts of the INTOSAI Community to procurement of ICT equipment has more trained and certified congratulated the Office of the fraud examiners. encourage all to work even harder Mr. Mwambwa implored staff to audit and report on Sustainable and motor vehicles, as well as training of staff on how to conduct Auditor General for their work for the betterment of the country. ensure that the audit of the 2017 Development Goals (SDGs). forensic audits in procurement and and hoped that the capacity construction subsectors as well as built would be retained in order He said this puts the office at a retrieve deleted electronic to improve the management better front to detect fraud in records,” said Ambassador and accountability of public ministries, provinces and other O'Grady. resources. spending agencies as they occur.

Senior Management pose for a group photo at the 2018 planning meeting Ireland's Ambassador to Zambia Mr. Sèamus O'Grady looks on as Acting Ireland's Ambassador to Zambia Mr. Sèamus O'Grady hands over a part Auditor General Mr. Ron Mwambwa puts the key in the ignition to test of the forensic audit equipment to Acting Auditor General drive on of the donated motor vehicle Mr. Ron Mwambwa

6 OAG Newsletter January-June 2018 7 OAG Newsletter January-June 2018 Ireland donates vehicles and forensic equipment to the Office of the Auditor General

By OAG News Writer Ireland's Ambassador to Zambia Mr. Sèamus O'Grady recently handed over two (2) motor vehicles and forensic audit equipment to the Office of the Auditor General.

And Ambassador O'Grady said his country was committed to promoting accountability and transparency in Zambia for the benefit of the poor.

Speaking when he handed over the equipment to the Office in Lusaka, Mr. O'Grady said the Seventh National Development Plan provided an opportunity to ensure that every Kwacha was used to develop Zambia. Ireland's Ambassador to Zambia Mr. Sèamus O'Grady hands over keys to the donated motor vehicles to Acting Auditor General Mr. Ron Mwambwa “It is for this reason that Ireland is He noted that the Irish people, And speaking earlier, the Acting supporting the Office of the Auditor especially the missionaries, had A u d i t o r G e n e r a l M r . R o n General in ensuring that public been in Zambia much longer Mwambwa said his office has resources are used for their than the aid programme and benefited from the Government of intended purpose. Ireland has so they had dedicated their whole Ireland especially in the area of far provided a grant of Euro 625,000 lives to assisting those living in forensic auditing. over a three year (3) period to poverty through material and support the capacity building of spiritual support. the Forensic Audit Unit of the OAG. Mr. Mwambwa said as a result of T h i s s u p p o r t i n c l u d e d t h e the support from the Irish, his office procurement of ICT equipment A m b a s s a d o r O ' G r a d y has more trained and certified and motor vehicles, as well as congratulated the Office of the fraud examiners. training of staff on how to conduct Auditor General for their work forensic audits in procurement and and hoped that the capacity construction subsectors as well as built would be retained in order He said this puts the office at a retrieve deleted electronic to improve the management better front to detect fraud in records,” said Ambassador and accountability of public ministries, provinces and other O'Grady. resources. spending agencies as they occur.

Ireland's Ambassador to Zambia Mr. Sèamus O'Grady looks on as Acting Ireland's Ambassador to Zambia Mr. Sèamus O'Grady hands over a part Auditor General Mr. Ron Mwambwa puts the key in the ignition to test of the forensic audit equipment to Acting Auditor General drive on of the donated motor vehicle Mr. Ron Mwambwa 7 OAG Newsletter January-June 2018 ZAMBIA HOSTS 2ND WORKING GROUP ON EXTRACTIVE INDUSTRIES TASKFORCE MEETING

Ministry of Mines Permanent Secretary Mr. Paul Chanda officiating at the Acting Auditor General Mr. Ron Mwambwa giving his welcoming remarks 2nd Working Group on Extractive Industries (WGEI) Task Force meeting at Radisson Blu Hotel

nd Participants to the 2nd Working Group on Extractive Industries (WGEI) International delegates to the 2 Working Group on Extractive Industries Task Force meeting pose for a group photo at Radisson Blue (WGEI) Task Force meeting pose for a photo after visiting the Office of the Auditor General By OAG News Writer he Permanent Secretary for the development outcome number group on extractive industries was Ministry of Mines, Mr. Paul 2 where Zambia was focusing on set up within the auspices of INTOSAI Chanda says the Office of the having a diversified and export- to help member countries to T oriented economy with value provide assurance to their citizens Auditor General remains key in helping government to manage added to mineral products. that governance structures that oversee the utilisation of public natural resources in the best interest resources including oil, gas and of the public. And speaking earlier, Acting Auditor General Mr. Ron m i n e r a l s w e r e s o u n d a n d transparent and attain the best And Mr. Chanda has also said that Mwambwa said that the value. the Office of the Auditor General is meeting would help build keen on ensuring that there is capacity in the participating He further explained that if SAIs accountability regarding the taxes countries to handle the task of carry out effective extractive the country was reaping from the auditing the Extractive Industries as it was a very complex matter. industry audits, their governments mining sector. would manage these huge Speaking at the opening of the 2nd Mr. Mwambwa further intimated revenue generating resources in the Working Group on Extractive that member countries of WGEI best interest of their citizens thus Industries (WGEI) Task Force and the INTOSAI community at lead to the achievement the meeting in Lusaka Mr. Chanda said large stand to benefit once the sustainable development goals that the significance of the capacity is built as reports that (SDGs). Extractive Industries (EI) has been will be coming out will be of great noticed by several international value to the citizenry. He hoped that the curriculum which networks and foras, INTOSAI was being developed would be included. Meanwhile, Assistant Director of used by INTOSAI to impart better Audits in the Office of the Auditor knowledge and skills in their auditors Mr. Chanda observed that the EI General of Uganda Anthony to audit the EI for the betterment of were known for generating high Kimuli in a speech read on behalf the welfare of their citizens in their economic rent which is the of the Auditor General of countries. difference between the value and Uganda Mr. John Muwanga said the cost of production and there most countries lack capacity The Working Group on Extractive was need to audit it effectively. and knowledge to audit the Industries (WGEI) Task Force Extractive Industries effectively meeting was attended by eight He noted that the Task Force and efficiently. countries namely India, Iraq, Meeting was in line with the Vietnam, Ghana, Zimbabwe, country's Seventh National Mr. Muwanga said it was against Norway, Uganda, Zambia and a Development Plan (7NDP) first pillar this background that a working representative from the AFROSAI-E. 8 OAG Newsletter January-June 2018 AG's PARTNERS IN GOOD GOVERNANCE She further observed that it was in this regard that AGs needed to ensure that they scrutinise the public expenditure on these digital platforms.

And speaking earlier AFROSAI-E Chairperson who is also Auditor General of Sierra Leone Mrs. Lara Taylor-Pearce said there was need to continuously offer value to our societies through the audits. She added that AFROSAI-E stood ready to help member countries to remain relevant to the citizens whom they ultimately serve. Mrs. Pearce said that the value to citizens can be ascertained through the audit of Sustainable Development Goals (SDGs) which help build strong Government institutions which in turn could improve service delivery to the citizenry.

She also urged Auditors General to assert their relevance by ensuring that they to continue to satisfy their various stakeholders adding that AGs should ensure that their work Honourable Speaker Ms. Donatille Mukabalisa met the expectations of the g r e a t e r p u b l i c w h o h a v e c o n f i d e n c e i n t h e i r w o r k . By OAG News Writer in Kigali, Rwanda

he 15th Governing Board when it comes to digital forensic And Host Auditor General of Meeting for the African and cyber-crime. Rwanda Mr. Obadiah Biraro Organisation of English- observed that the AGs' oversight T The Speaker observed that AGs speaking Supreme Audit Institutions role was not a simple task as it (AFROSAI-E) opened in Kigali, have been very instrumental in h i n g e d o n p u b l i c f i n a n c e Rwanda with a call for Auditors helping Parliaments to ensure m a n a g e m e n t ( P F M ) w h i c h General to help curb cyber-crime that public resources are used contributes to development of in their respective countries. economically, efficiently and member countries. effectively for the benefit of Speaking at the official opening of society. Mr. Biraro stated that as the the meeting with one of the people's third eye their role should She said that she was delighted thematic topic on combatting always be to report any deviations that cyber-crime was one of the Cyber Crime, the Right Honourable to the citizenry in order to improve topics of discussion for the S p e a k e r m a d a m D o n a t i l l e overall PFM in the country. meeting as in this era most Mukabalisa said cyber-crime was a Zambia, was represented at the public institutions have digital vice of great concern, and as such, meeting by the Acting Auditor platforms which they are using it was imperative that Auditors General Mr. Ron Mwambwa. General remain on top of things to carry out their work.

9 OAG Newsletter January-June 2018 Big Data challenge

Auditors General pose a group photo at the 15th Governing Board Meeting for the African Organisation of English Speaking Supreme Audit Institutions (AFROSAI-E)

By OAG News Writer in Kigali, Rwanda

Auditors General at the 15th in the light of the new trends in could ask the right questions to the Governing Board Meeting for the big data and usage by public e n t i t i e s a s t h e y a u d i t . African Organisation of English- institutions. s p e a k i n g S u p r e m e A u d i t "It is pointless to deploy a system in Institutions (AFROSAI-E) have heard The meeting also heard that the cyber space without taking that Africa must be ready for digital better cyber resilience was key care of the issues of security. Such transformation which provides for to safeguarding any integrated systems are vulnerable to cyber increased access to data and financial system deployed in the attacks. There is need to ensure opportunities for integration of cyber space. systems are protected at all times systems. Cyber resilience is a concept and where necessary security The meeting also heard how big essentially that brings the areas patch ups are done to safeguard data was affecting the way of information security, business the integrity of the databases and government conducts its business. continuity and organisational data contained therein." he said. resilience together. Giving a keynote address on big Mr. Makatiani further stated that data challenge and digital CEO of Serianu Limited William auditors need to continuously disruption, Principal of the College Makatiani in his presentation on understand the underlying structure of Science and Technology of the the role of SAIs in combating of the systems they will be auditing. University of Rwanda Dr. Ignace cyber-crime pointed out that He also called on auditors to keep Gatare said there was an explosion training their staff so that they are of global data which needed to be any financial system deployed without proper security controls abreast with the emerging trends in carefully managed. the world. Dr. Gatare observed that SAIs were was vulnerable to attacks. Mr. Makatiani said that it was for Africa currently has 10,000 certified big players in public sector practicing professionals against a this reason that the auditors accountability and thus the need population of 1.3 billion population needed to understand the for them to continuously be which has an ICT penetration level systems pretty well so that they innovative in their audit approach of 35%.

10 OAG Newsletter January-June 2018 Corruption fight key to PFM

Auditors General pose a group photo at the 15th Governing Board Meeting for the African Organisation of English Speaking Supreme Audit Institutions (AFROSAI-E)

By OAG News Writer in Kigali, Rwanda Auditors General have affirmed One of the Panel Discussants, in order to ensure sound PFM in that the fight against corruption Auditor General of Ghana Mr. member states, it was high time that remains key to sound Public Daniel Domelevo said that the AGs resolved to move away from Finance Management (PFM). tool was important in that it the notion of just looking at ensures that the policies of government polices but ensure that And the AGs have further asserted government are implemented as the policies being implemented are that time has come to move from intended through the quality beneficial to the citizens. mere reporting on Public Finance audits that SAIs continue to Management to value creation provide. Mr. Mwambwa stated that although it was not the job of the audits. Mr. Domelevo further said that auditors to question policy, Auditors General need to assure the people Discussing the thematic topic of w i t h t h e P F M r e p o r t i n g framework, the audits will provide whether government was pursuing Public Finance Management the policy or not through the audits. Reporting Framework at the 15th reasonable assurance to the public that the objectives of the He stated that it was disheartening Governing Board Meeting for the policies of government were to note there were some cases African Organisation of English being met. w h e r e t h e p o l i c i e s b e i n g s p e a k i n g S u p r e m e A u d i t implemented were not entirely Institutions (AFROSAI-E), AGs said He said that some Auditors beneficial to the citizens but to their detriment. the PFM reporting tool which was General who had the power to developed and piloted sought to disallow expenditure which was He has called on AGs to help their p r o v i d e A u d i t o r s w i t h not in the interest of public did not respective governments to comprehensive observations as it use these provisions. implement policies that benefit the gives a total picture from how citizenry by keeping tabs on the revenue is collected to how funds And Acting Auditor General of policy implementation through are expended in real time. Zambia Mr. Ron Mwambwa said their audits.

11 OAG Newsletter January-June 2018 PAC SENDS AWAY WORKS PS, DELEGATION PAC shocked with Over K2.6 million used to purchase a vehicle and office furniture

By OAG News Writer The Public Accounts Committees (PAC) heard that over K2.6 million was used to purchase a vehicle for the minister and office furniture, instead of the purpose for which it was intended. And PAC also heard that five hundred and twenty three students (502 from CBU and 21 from UNZA) were paid K1,426,539 accommodation refund while these students were already accommodated at the institution. Explaining the expenditure to the committee, Mr. Mabvuto Sakala said K2, 668,119 was spent to procure one motor vehicle for the Hon. Member of Parliament for Milenge constituency Mr. Mwansa Mbulakulima stressing a point Transport, Works and Supply Permanent Secretary (PS) Mr. Joe Kapembwa (middle) before he was sent away by PAC office of the minister, furniture for as the Chairperson looks on By OAG News Writer the office of the Chief Accountant The Chief Accountant at the from UNZA amounts totalling K1, and the Chief planner. 426,539 as accommodation refund Transport, Works and Supply According to the report, physical The PS was however at pains to Ministry of Higher Education despite these students being Permanent Secretary (PS) Mr. Joe inspections of installed air convince the committee members Mr. Sakala apologised for the Lawrence Mulama responded already accommodated at the Kapembwa (middle) before he conditioners at the institution in their follow-up questions with misapplication saying although he that at the time in question, the institutions. was sent away by PAc carried out in April 2017, Chavuma Member of Parliament was new at the ministry, there was ministry didn't have a chief revealed that the contractor did (MP) Victor Lumayi wanting to no excuse for the misapplication. accountant and conceded that Acting Director for Loans and The Ministry of Works and Supply led these were some of the issues n o t c o n f o r m t o a g r e e d know why a recommendation to PAC Deputy Chairperson Ms. Scholarship Board Ms. Ireen Chirwa by Permanent Secretary (PS) Mr. they found on the ground and specifications as per contract pay the contractor an amount of Brenda Tambatamba did not take said that the allowances to the Joe Kapembwa was sent away by admittedly the issues shouldn't requirement in that out of fifty K134,663.05 was made on June 22, kindly to the explanation by the students were paid based on the the Public Accounts Committee have been allowed to be (50) of the facilities supplied, only 2016 when the payment was made Permanent Secretary adding that details that the Ministry received (PAC) for submitting unsatisfactory happen. responses to the committee over six (6) conformed to the on July 18, 2016. controlling officers needed to show from the university. She however the revelations in the Auditor specifications. In response, the PS stated that the responsibility. And the PS also admitted that assured the committee that the what happened was an error, ministry was undertaking a General's Report for the financial The report further revealed that discrepancy in the dates was a Ms. Tambatamba asked the Chief st however was quick to explain verification exercise and if it's found year ended 31 December 2016. seven (7) of the air conditioners typographical error. However, his accountant if he was in charge to that when a ministry, is split, there that some students were paid could not be ascertained due to response attracted more questions be able to provide the right PAC Chairperson who is also are duplications of the ministers erroneously the payments will be i n a d e q u a t e i n f o r m a t i o n resulting in the PAC Chairperson Mr guidance to the controlling officer Muchinga Member of Parliament and these are constitutional reversed in the subsequent d i s p l a y e d o n t h e m . T h e Kunda having to adjourn the in the sense that he ignored the Mr. Howard Kunda and other positions that come with payments documents supplied by the session for five minutes to allow the requirements of asking for prior members observed that Mr. specified entitlements, adding supplier did not show the unit delegation to put its documents in authority from the Secretary to the And Member of Parliament for Kapembwa's responses pertaining that this may exert pressure on cost prices of the facilities order. Treasury before applying funds to Milenge constituency Mr. Mwansa to some ministry' undertakings were the ministry. not coherent. delivered. As a result, the total Upon convening the meeting, Mr non-related activities. Mbulakulima enquired from the PS But Ms. Tambatamba asked the on the measures the Ministry was value of the facilities could not Kunda later cut the PS's submission, She wondered what could have This followed audit queries in which PS if following the public financial taking to correct the anomaly. be ascertained. saying the committee was not been the compelling reasons for on March 18, 2016 the ministry regulation was an option when it awarded a tender to Messers In his response, Mr Kapembwa satisfied and would not allow him to such an omission. The ministry said going forward they proceed because his responses comes to issues of an urgent will be requesting both universities to Tlorens Investment Limited to said it was regrettable that at the And Senga Hill PF Member of lacked merit. nature such as buying a vehicle provide them with all the details supply, deliver and install fifty (50) time of implementation, the Parliament Mr. Kapembwa Simbao for a minister to which the PS before the Ministry of Finance can air conditioners at Lothian House in c o n t r a c t o r s u p p l i e d a i r “We shall not be able to continue said he failed to understand how responded in the negative pay them. Kitwe at a contract sum of K341,551 conditioners that were different with this submission. We shall the ministry misapplied K2, 668,119 from those specified in the adding that he would probably with a delivery period of 14 days. request that you go back and as if they were starting a And the Deputy Chairperson Ms. contract. a s k F i n a n c e t o p r o v i d e The Auditor General's Report please come back on December completely new ministry. supplementary funding. Brenda Tambatamba in closing the He said the contractor was 18, 2017 with satisfactory responses meeting advised the PS to apply his revealed that the contract Mr. Simbao told the PS that he informed of the anomaly, but and proper documents to support And Chavuma UPND member of mind to how he would be moving document did not even specify the wanted a very clear answer found it difficult to rectify, citing your submission,” Mr Kunda said. parliament Mr. Victor Lumayi higher education forward adding unit cost and that as at August because he also was appointed as escalation of costs for air asked why the ministry allowed that the committee will not 2016, K333,023 was paid towards He directed the PS to come with a minister very late at a ministry and conditioners and associated such an anomaly of paying five condone any mismanagement at the contract leaving a balance of relevant officers to respond to there was no new car bought for installation costs at the time of hundred and twenty three his Ministry and higher learning K8,528. queries to enable the committee him. students, 502 from CBU and 21 execution. conclude on all pending matters. institutions.

12 OAG Newsletter January-June 2018 13 OAG Newsletter January-June 2018 PAC shocked with Over K2.6 million used to purchase a vehicle and office furniture

13 OAG Newsletter January-June 2018 Ministry of Health bought expired medicine PAC disappointed with works on dip tanks worth US$10 Million

Health PS Dr. Kennedy Malama during PAC sittings Director Provincial Audits Mrs. Rinniah Zulu briefing the Committee on the status of the Dip Tanks as PAC Chairperson Hon. Kunda and others look on By OAG News Writer Public Accounts Committee (PAC) Health against coming up with the same time but one after the Public Accounts Committee (PAC) He said it was unacceptable that people start reaping the benefits of recently heard that Ministry of e x c u s e s t o j u s t i f y t h e i r other although they were disposed Chairperson Mr. Howard Kunda money meant for important the dip tanks which are vital in Health bought US$10 million worth incompetence. of at the same time. s a y s t h e C o m m i t t e e i s projects was going to waste as a livestock farming,” Mr. Kunda said. of expired medicine. But his explanation angered disappointed with the works done result of poor workmanship by He further stressed that it was And committee chairperson Mr. members saying that if they know on the rehabilitation of dip tanks in contractors. important to note that the money Ministry of Health Permanent Howard Kunda said it was they don't have enough human Chipata district. which was used to rehabilitate the Secretary Dr Kennedy Malama difficult to understand how resource why did they purchase dip tanks came from the Euro bond disclosed that his Ministry bought Government workers allowed 60 more than they could monitor. “What we have observed here is Speaking when he and other which needs to be used wisely as it medicine worth US $10.5million million kwacha of public funds to that some specifications in the committee members inspected will have to be paid back. (K60million) which expired upon go down the drain like that. T h e c o m m i t t e e c a l l e d f o r designs of the dip tanks were not p r o j e c t s i n K a l i c h e r o a n d The committee also later toured arrival. proactiveness on the part of the followed as well as poor Chiparamba dip tanks which were In his defence, Dr Malama said M i n i s t r y w h e n i t c a m e t o supervision by technocrats. This is Chilobwe dam which was being being rehabilitated at a total cost c o n s t r u c t e d i n L u a n g e n i Dr. Malama failed to justify such the medicines did not expire at procurement of medicines. saddening. My committee hopes of K129, 958, Mr. Kunda said the constituency at a total cost of K2, wasteful expenditure and further that the defects will be worked works were not impressive. 296, 076. disclosed that no one had been on as soon as possible so that punished for the waste and loss of such colossal sums of money but blamed administrative hitches for the loss.

Appearing before the Public Accounts Committee to answer to the queries raised by the Auditor General in his report for the f i n a n c i a l y e a r e n d e d 3 1 s t December 2016, Dr Malama apologised for the loss of public funds.

The Public Accounts Committee members were not impressed with the response with Nkana member of Parliament Mr. Alexander PAC Chairperson Hon. Howard Kunda and Acting Deputy Auditor General Audits Mrs. Phales Phiri Animals dipping in a functional dip tank An incomplete dip tank Chiteme cautioning the Ministry of during PAC session

14 OAG Newsletter January-June 2018 15 OAG Newsletter January-June 2018 PAC disappointed with works on dip tanks

Director Provincial Audits Mrs. Rinniah Zulu briefing the Committee on the status of the Dip Tanks as PAC Chairperson Hon. Kunda and others look on

Public Accounts Committee (PAC) He said it was unacceptable that people start reaping the benefits of Chairperson Mr. Howard Kunda money meant for important the dip tanks which are vital in s a y s t h e C o m m i t t e e i s projects was going to waste as a livestock farming,” Mr. Kunda said. disappointed with the works done result of poor workmanship by He further stressed that it was on the rehabilitation of dip tanks in contractors. important to note that the money Chipata district. which was used to rehabilitate the dip tanks came from the Euro bond “What we have observed here is which needs to be used wisely as it Speaking when he and other that some specifications in the will have to be paid back. committee members inspected designs of the dip tanks were not p r o j e c t s i n K a l i c h e r o a n d followed as well as poor The committee also later toured Chiparamba dip tanks which were supervision by technocrats. This is Chilobwe dam which was being being rehabilitated at a total cost saddening. My committee hopes c o n s t r u c t e d i n L u a n g e n i of K129, 958, Mr. Kunda said the that the defects will be worked constituency at a total cost of K2, works were not impressive. on as soon as possible so that 296, 076.

Animals dipping in a functional dip tank An incomplete dip tank

15 OAG Newsletter January-June 2018 USE EUROBONDS MONEY TO PEOPLE's EXPECTATIONS - PAC

happy with the projects that we saw. Some projects are in operation which is very good,” Mr. Kunda said. He said the committee would also look at dams and dip tanks in Chipata before proceeding to Muchinga Province. “We expect that we will see something good that will make us happy as PAC,” said Mr. Kunda.

And speaking earlier, Mr. Zulu said the province was doing well in the agricultural sector adding that it had the capacity to feed the The PAC Chairperson Mr. Howard Kunda and members when the called on the whole country. Provincial Minister Mr. Mekebi Zulu in Chipata h e P u b l i c A c c o u n t s the Eurobond has been utilised to He said the good maize production Committee says the Eurobond the expectation of the people in the province was attributable to Tmoney allocated to various through the projects being programmes such as the E- projects should be utilised to the undertaken so that the projects voucher. expectations of the people. are beneficial to the people thus Mr. Zulu also disclosed that there And Minister for Eastern Province development achieved. That's would also be substantial progress Mr. Makebi Zulu says the region has our wish that we expect to see,” in infrastructural development in the capacity to feed the whole Mr. Kunda said. the province this year. country.

He also briefed the Minister that Mr. Zulu further observed that it was Speaking when the Committee the Committee had inspected a important that Parliament was paid a courtesy call on the dam under construction in providing checks and balances to P r o v i n c i a l M i n i s t e r , P A C P e t a u k e d i s t r i c t b e f o r e Government adding that this Chairperson Mr. Howard Kunda proceeding to Katete where the working relationship should be said people should benefit from contractor was not on site and encouraged. the projects that were being hoped that the contractor could undertaken. be reached and told to finish the The PAC was accompanied by dam because it had collapsed. provincial Permanent Secretary Mr. “We just want to see to it that The chairperson further pointed Chanda Kasolo during its tour of money that was allocated from out that, “In Katete we were projects in Chipata.

Dam A poorly constructed Dam with faulty spill-way The Committee being briefed about the Dam being inspected by PAC in Petauke

16 OAG Newsletter January-June 2018 IDC CEO fails to justify wastage of K670,000 at Indeni By Guest Writer n d u s t r i a l D e v e l o p m e n t “Thank you for the observation what we have been saying is that C o r p o r a t i o n ( I D C ) C h i e f but it puts us in a bit of an when you occasion a loss like this, Executive Officer Mateyo awkward position because it is you need to do something like a loss I a n i s s u e t h a t c a n b e report where people are actually Kaluba had a tough time justifying wastage of over K670,000 by competently responded to by being surcharged. But that is purely Indeni Oil Refinery on consultancy the Ministry of Energy and really, a decision by IDC to explore what services it did not need. in providing the response, I would sort of action they should take,” probably be speculating and we Mwambwa said. According to the latest report of handle obligation not to mislead t h e A u d i t o r G e n e r a l o n Meanwhile, committee member this committee. With your parastatals, Indeni wasted Mumbi Phiri wondered if IDC had a indulgence chair, we would not K674,898 on consultancy services code of conduct for disciplining want to give a speculative on the review of organisational erring officers. response on this matter,” Kaluba s t r u c t u r e a s t h e y d i d n o t “I would like to find out from IDC, said. implement any of the consultant's don't you have a code of conduct findings. But Kasandwe asked a followup for people who do such things? Or question on who was engaged “In February 2014, Indeni Refinery the way you discipline your to do the consultancy for the Limited engaged Mint Advisory people?” Phiri asked. company. Services Limited to provide And Kaluba responded by saying consultancy services for the “According to management, “Our assessment was largely that organisational review of the the amount was paid in full and this was due to a failure of systems company at a contract price of the people who were engaged within Indeni and to that extent, the K674,898 for a duration of three to do this consultancy were institution was held accountable. months from 3rd March to 23rd simply reprimanded, there were Two things that I wish you should May, 2014 or any other period as no punitive measures taken, know; firstly, we were reprimanding may be subsequently agreed by having lost such huge amount of them with respect to a matter that the parties in writing. The money,” Kasadwe probed. we had just as we were being born consultant presented their report In response, Kaluba said the as an institution, so we heard about to management in March 2015. company had reprimanded the it from the auditor general's report However, management rejected former management as a way of as a starting point. Secondly, it was a the consultant's findings and did teaching them a lesson. bit difficult to hold this particular Managing Director personally liable not implement any of their “Chair, unfortunately that is the for the decision because he was not recommendations claiming they action that we could take, the managing director at the time. So did not understand the intricacies w a s t e e x p e n d i t u r e h a d the position we took was to of the refining business rendering o c c u r r e d a n d r e a l l y i n reprimand management in a the expenditure wasteful,” read reprimanding management, the manner that such things should not the report. hope is that such an event will occur again. That was where we not occur again and we are Speaking when he and a team took that action.” from Indeni Oil Refinery appeared holding them accountable to b e f o r e t h e P a r l i a m e n t a r y make sure that we don not have And Daka closed the sitting by Committee of Parastatal bodies such items appearing in the urging the corporation to have a which is chaired by Peter Daka, auditor generals report,” Kaluba clean record of audits in future. Kaluba said he would be responded. “Auditor General you were saying speculating if he answered And Acting Auditor General Ron the IDC is government, Indeni is questions relating to the wastage Mwambwa advised the IDC to government. So we appreciate but directed queries to the Ministry learn a lesson from the loss. what the IDC CEO is saying that of Energy. there was a transition, it was within “They have reprimanded the transition that things were Kaluba was responding to a management. Maybe it is an happening but in future, IDC [and] question from one of the issue where they can actually just Indeni, we need a clean sheet…we committee members Anthony learn some lessons from it going don't want losses, this is tax payers' Kasandwe who wanted to know if forward so that future contracts money,” said Daka. the expenditure was budgeted should be properly managed. for. From the government circles Article courtesy of News Diggers!

17 OAG Newsletter January-June 2018 NATSAVE tells parley committee it will recover Parliamentary Committee on Parastatals it's K3m lost in defaulted loans hears how Savenda defrauded PSPF

Ministry of Finance Permanent Secretary in charge of Economic Management and Finance Mukuli Chikuba when he By Guest Writer appeared before the Committee on Parastatal Bodies By Guest Writer Ministry of Finance Permanent place to ensure that customers in towns not designated as rural areas Secretary in charge of Economic question start servicing their loans were irregularly paid hardship he Parliamentary Committee on auction, to recoup the money paid surrounding the supply of the said Management and Finance Mukuli accordingly. Most of the loans allowances amounting to K68, 677. Parastatal Bodies yesterday on the generator. In this regard, generator. involved are now performing learnt how Savenda Zambia following the auctioning of the Chikuba told the parliamentary But chikuba said some anomalies T “Chair, there is something which I do Limited fraudulently supplied a generator, only K58, 208 was committee on parastatal bodies with some paid off, and not understand on the issue of w e r e c a u s e d b y d e l a y e d 160KVA generator to the Public recovered resulting in a loss of K57, that the National Savings and recoveries are being made on procurement of a genset. What the PS movement of staff who had been Service Pensions Fund (PSPF) when it 338. The rationale to withdrawal Credit Bank (NATSAVE) has come accounts monthly. Out of a total is giving us, I cannot understand. transferred. was contracted to supply a 300KVA the case from the courts of law was up with a plan to recover 319 accounts, 91 are paid off, 210 Apart from the period of delivering this generator at a contract sum of K128, therefore questionable,” read the are remitting recoveries while 18 “I wish to state that some anomalies genset from weeks to months, I think defaulted loans. 384. Auditor General's report for the are not remitting recoveries but were caused by (a) delayed my main worry is on the size of the The Auditor General's report on financial year 2013, 2014, 2015, and are actively being pursued,” movement of staff who had been Savenda Zambia Ltd was awarded a generator. The generator which was accounts of parastatal bodies for transferred in some areas, among contract to supply, install and 2016. Chikuba said. delivered was 160 KVA but what was the financial year ended 31st others; (b) the conditions of service commission a 300KVA standby Speaking when he appeared needed was 360KVA, there is a very December 2013, 2014, 2015, and The Auditor General's report also specified the towns that were generator within a delivery period of before the committee, Ministry of big difference, which means even 2016 revealed that the National stated that the bank under regarded as rural but an addendum four to six weeks but despite being Finance Permanent Secretary in from the source, the price was S a v i n g s a n d C r e d i t B a n k review did not remit Pay As You should have been prepared when engaged to supply the generator in charge of Economic Management underpayment and you decided to (NATSAVE) had failed to recover Earn (PAYE) to the Zambia new branches were opened in rural 2013, Savenda only delivered a and Finace Mukuli Chikuba, who take this issue to the court instead of, if loans in amounts totaling to K2, 911, R e v e n u e A u t h o r i t y ( Z R A ) areas, which was not done; and (c) wrong generator in May 2014, 46 was accompanied by PSPF there was a mistake from the supplier, 676 from various customers. amounting to K8, 087, 161 m a n a g e m e n t h a s h o w e v e r months after the expected date of Secretary and Chief Executive why didn't you just take it back so that delivery. Officer Dr Richard Mwiinga and his despite deducting it from its increased oversight on the payroll they can refund you with the money? The AG’s report stated that further team, said the contractor was employees' remuneration. functions to avoid future lapses and “As a result of the contractor's failure Now you decided to sell it at under- observed that the recoveries of the taken to court but the case was records are being checked to to meet the contractual obligations, price. So why didn't you take it back?” said money from various customers Chikuba then said: “I wish to state later withdrawn. asked Mulowa. identify the individuals involved and on 15th August 2015, the Fund filed a had not been effected as of July that following the failure of the effect recoveries. The conditions of claim in the courts of law so as to seek Asked why the matter against Another committee member Mumbi 2017. e a r l i e r a g r e e m e n t s , service have been amended to relief which included the refund of Savenda was withdrawn from Phiri, who is a nominated member of management has been in talks the 90 per cent payment made, court, the PSPF legal team said they Responding to the audit queries read as follows: 'Rural areas' shall parliament, also asked a follow up with ZRA and asked for up to 28th associated legal costs, interest on the had received instructions from the before the committee, Chikuba question. February, 2018 to prepare an mean all towns in Zambia other than payment made and any other relief Procurement committee to said out of the 319 defaulting “Just in addition to what the interim Turnaround Plan for the P r o v i n c i a l H e a d q u a r t e r s , that the courts would deem withdraw the case on the basis that Honorable has said, I am sure all of us accounts from the head office, 91 bank, after which, a fresh Time to Copperbelt towns and towns along necessary. However, at an ordinary there was a possibility that the are wondering what procedure was had paid off the debt, 210 were Pay Agreement (TPA) will be the line of rail,” responded Chikuba. procurement committee meeting matter could be resolved outside used when this machine was remitting while 18 were not but are entered into.” held on 11th November 2015, the court. And in conclusion, Committee delivered? Was it just given to maybe actively being pursued. committee resolved that the case be Meanwhile, during the period Chairperson Peter Daka urged the Committee member Mukumbuta a cleaner who had no idea or it was withdrawn so that the Fund could “I note the auditor's observation. under review, the auditors further controlling officer to return with zero Mulowa, who is also Senanga just dumped at the place for them not retain ownership of the generator However, you may wish to know audits in the next report. UPND Member of Parliament, was to see the difference of what they observed that 11 NASAVE with a view of disposing it off by public that measures have been put in employees who were based in Article courtesy of News Diggers! the first one to ask a question Continuing to Page 20

18 OAG Newsletter January-June 2018 19 OAG Newsletter January-June 2018 Parliamentary Committee on Parastatals hears how Savenda defrauded PSPF

By Guest Writer

he Parliamentary Committee on auction, to recoup the money paid surrounding the supply of the said Parastatal Bodies yesterday on the generator. In this regard, generator. learnt how Savenda Zambia following the auctioning of the T “Chair, there is something which I do Limited fraudulently supplied a generator, only K58, 208 was not understand on the issue of 160KVA generator to the Public recovered resulting in a loss of K57, procurement of a genset. What the PS Service Pensions Fund (PSPF) when it 338. The rationale to withdrawal is giving us, I cannot understand. was contracted to supply a 300KVA the case from the courts of law was Apart from the period of delivering this generator at a contract sum of K128, therefore questionable,” read the genset from weeks to months, I think 384. Auditor General's report for the my main worry is on the size of the financial year 2013, 2014, 2015, and Savenda Zambia Ltd was awarded a generator. The generator which was 2016. contract to supply, install and delivered was 160 KVA but what was commission a 300KVA standby Speaking when he appeared needed was 360KVA, there is a very generator within a delivery period of before the committee, Ministry of big difference, which means even four to six weeks but despite being Finance Permanent Secretary in from the source, the price was engaged to supply the generator in charge of Economic Management underpayment and you decided to 2013, Savenda only delivered a and Finace Mukuli Chikuba, who take this issue to the court instead of, if wrong generator in May 2014, 46 was accompanied by PSPF there was a mistake from the supplier, months after the expected date of Secretary and Chief Executive why didn't you just take it back so that delivery. Officer Dr Richard Mwiinga and his they can refund you with the money? “As a result of the contractor's failure team, said the contractor was Now you decided to sell it at under- to meet the contractual obligations, taken to court but the case was price. So why didn't you take it back?” on 15th August 2015, the Fund filed a later withdrawn. asked Mulowa. claim in the courts of law so as to seek Asked why the matter against Another committee member Mumbi relief which included the refund of Savenda was withdrawn from Phiri, who is a nominated member of the 90 per cent payment made, court, the PSPF legal team said they parliament, also asked a follow up associated legal costs, interest on the had received instructions from the question. payment made and any other relief Procurement committee to “Just in addition to what the that the courts would deem withdraw the case on the basis that Honorable has said, I am sure all of us necessary. However, at an ordinary there was a possibility that the are wondering what procedure was procurement committee meeting matter could be resolved outside used when this machine was held on 11th November 2015, the court. delivered? Was it just given to maybe committee resolved that the case be Committee member Mukumbuta a cleaner who had no idea or it was withdrawn so that the Fund could Mulowa, who is also Senanga just dumped at the place for them not retain ownership of the generator UPND Member of Parliament, was to see the difference of what they with a view of disposing it off by public the first one to ask a question

Continuing to Page 20

19 OAG Newsletter January-June 2018 Continued from 19

ordered and what was brought? And selling it out. But it was not the first members will be for the Ministry of if there was somebody who received option, the first option was to sell it Finance to immediately embark on legal through procurement, what has at market value and that's how we audits to see what damages or costs can been done to the officer?” Phiri advertised it in the paper but be claimed from the supplier and an asked. unfortunately no one came to that audit on the decisions that were taken against the supplier in order to find out if Before the witnesses could respond, purchase. Then that was when we t h e r e w a s n e g l i g e n c e i n t h i s acting Auditor General Roy auctioned it.” transaction,” suggested Chikuba. Mwambwa chipped in: “I think that Chirundu Member of Parliament it's an important dimension which Douglas Syakalima wondered how But Syakalima insisted that Savenda had honorable Mumbi Phiri has brought. If a company that had failed to committed a fraud and the matter you look at the terms of payment, 10 supply a single generator from one should be reported to the Drug per cent was supposed to be made government entity was awarded Enforcement Commission. after the machine had been tested another contract to supply “The other madam there said when the and actually accept it. The question ambulances in another entity of machine came, it had a label 300KVA, is, was this done? And if not, why government. upon testing it, it was found out that it wasn't it done because it was part of “There is a complication here I was less. So this supplier was lying. He was the condition?” think, because if we are to follow, actually stealing money knowing that In response, PSPF Director Benefits before even going to court, you probably…he is a thief. It is very clear, the and Contributions Sampa Kangwa could have just said 'give us our specifications were made and they explained how they were duped into money' was he refusing to give you were quoted. Here is a person who brings accepting the genset. money? Or is there anything that you something written 300KVA which you wanted and it was proved that it is “I would like to confirm that indeed you are not telling this committee? not what you wanted, that is fraud. There we have an expert but as earlier Because you should have just said are no two ways about it but that is fraud. explained by PS, when it was 'here is your machine and give us You what do you do with such people? delivered, the actual label of the our money'. Was he refusing to give You report them to the police. This is a genset was indicating 300KVA and in you back the money? And this pure fraud. So instead of you telling us terms of testing, this was not name Savenda, I am suspicious 'no, we will go and do an audit and see supposed to be tested by the supplier because this is the same who was who did what and what', no, this is a case because we had an independent awarded a contract to procure of fraud,” said Syakalima. person that we engage in terms of a m b u l a n c e s . P S , i n y o u testing. And it is at that particular government system, don't you The committee further wondered what point in time that when we were have sanctions on such suppliers the board was deliberating on in its 20 testing that it could not start. Then we from one entity of government to sittings when the issue of the generator had to find out the reasons why hasn't another. You lost money here and had taken 46 months without a concrete this genset started. We had already this supplier continues to get solution. paid the 80 percent because it was contracts of government. What do you do?” asked Syakalima. In closing the debate, Committee supposed to be paid at delivery. So chairperson Patricia Mwashingwele we followed it up and I think there Lunte PF Member of Parliament gave the committee two weeks to were so many correspondences I Mutotwe Kafwaya guided the resubmit satisfactory responses. think the Auditor General can witnesses on what answers the confirm in terms of how long it took for committee was expecting. “I as Honorable members we are very disappointed and that is why the us to write to the supplier. In fact, “PS, I think what the Honorable initially we wanted this generator honorable members keep on saying that members are asking is that there there is something you are not telling us returned and at a certain point in was loss of public money and that time, the supplier promised that he which we want to know. But there is a what explanations you are giving suggestion that can you go back and would deliver another genset. Now should be going towards the because of the period we were in clean up on this. You should resubmit on recovery of the money,” Kafwaya this one, just this specific one. And please which was load shedding, we looked guided. at also the operations of the if we call you back as a Fund, don't be institution. So we could see that this Chikuba then proposed another surprised because now we need to sit supplier was not genuine and that is set of audits to be conducted on with the Auditor General's office and how come we had to go to the the procurement procedure. refocus ourselves on you. There are things that we need to know very clearly court,” Kangwa said. “Even us in the ministry we have for the good of our people and they had meetings with them (PSPF) to “Again when it went to court, we want to know,” said Mwashingwele. started evaluating how long this case clearly understand how it was take would? Because of that, we had accepted. So my proposal Article courtesy of News Diggers! no option but to try the option of honorable chair and honorable

20 OAG Newsletter January-June 2018 OAG JOINS THE REST OF ZAMBIA TO COMMEMORATE IWD By OAG News Writer Office of the Auditor General joined accomplishments of women and the growth of the economy. t h e r e s t o f Z a m b i a i n towards attaining gender She however, called for concerted commemorating International equality and equity was this year efforts from all stakeholders in ending Women's Day. celebrated under the theme, “ all forms of discrimination and abuse Time is now: Rural and Urban T h e c o m m e m o r a t i o n s w e r e of women and girls in the country. activists transforming women's officiated by Zambia's first and only lives.” M e a n w h i l e , a s p a r t o f female vice president Mrs. Inonge commemorating the IWD, OAG Wina. Vice President Inonge Wina, donated assorted items to the M r s . W i n a a n n o u n c e d made several pronouncements women's Shelter at the University Government's commitment to on how her administration was Teaching Hospital (UTH). working to better the lives of d o m e s t i c a t e i n t e r n a t i o n a l Making the Donation, Director women both in rural and urban protocols regarding girls and Planning and Information Mrs. Ross areas of the country. women in the country. said, the Office through its social Hundreds of Women and their male Mrs. Wina said in order to responsibility program decided to c o u n t e r p a r t f r o m v a r i o u s promote and uplift the lives of assist women at the Shelter because organisations and government w o m e n i n t h e c o u n t r y most of them come from outside institutions in Lusaka marched from government would ensure that all Lusaka and have no one to assist with the Civic Centre to the Freedom international protocols regarding basic necessities that they may statue in commemoration of the w o m e n a n d g i r l s a r e require as they take care of their day which falls on 8th March domesticated. relatives who are admitted in the hospital. annually. The Vice President further added The International Women's Day that government would continue Mrs. Ross hoped that the donation w h i c h i n Z a m b i a i s m o s t l y to promote women participation would go a long way in alleviating commemorated to reflect on the in the governance of the country their predicament at the Hospital. IWD Commemorations in pictures

Director Planning Mrs Ross giving her speech There's always joy in giving as can be seen in CHRMO's face

The Nurse taking stock of what has been donated The Women at the Mother's Shelter listening attentively

21 OAG Newsletter January-June 2018 OAG participates in The Structure of the Office of the Labour Day celebrations Auditor General

By OAG News Writer By Chilekwa Monje

Office of the Auditor General staff took time to celebrate Labour Day which is falls on May 1. The theme for this Splitting of the RAM, what is the to the reported financial position as ZICA or ACCA. The staff in the FAD year's celebrations “Building Partnerships for Sustainable National Development through Decent Job Creation effect? and performance of a business. should have comprehensive and Social Justice'' The Regularity Audit Manual is part Who is a Compliance Auditor? knowledge in accounting standards Below are the celebrations in pictures: of an overall process to uplift SAIs in A Compliance Auditor is such as IASs, IFRSs and IPSASs in order the AFROSAI-E region to a responsible for ensuring that a to issue opinions on whether the professional standard. The manual company is adhering to any was developed in accordance state acts and regulations financial statements present a with the ISSAIs (1000-2999); which relevant to its business. They also correct and fair view. means full compliance with all review and enforce compliance relevant ISAs and the additional with standards or regulations 2. Compliance Audits Directorate guidance set out in the INTOSAI i m p o s e d b y p r o f e s s i o n a l The Compliance Audits Directorate Practice Notes to the ISAs. o r g a n i z a t i o n s o r e v e n a (CAD); this directorate would be company's internal guidelines. responsible for the performance of Regularity Audit in context entails They might conduct audits in compliance audit. The CAD would expressing an opinion as to areas of accounting, finance, be responsible for ensuring that there whether or not the financial information technology or i s a d h e r e n c e t o l a w s a n d statements are prepared, in all security. regulations. The staff in the CAD material respects, in accordance should be vested in skills and with an identified/applicable What does this mean for the u n d e r s t a n d i n g o f l a w s a n d financial reporting framework structure of the Office? regulations; including knowledge in and/or statutory requirements. In T h e I N T O S A I t h r o u g h t h e circulars. The staff in this directorate addition to this, regularity audit in development of the ISSAIs would not necessary have to be the public sector often also include identified three (3) major type of chartered accountants. additional audit objectives such as: audits in the Public Sector; · Reporting instances of non- Financial, Compliance and 3. Performance Audits Directorate compliance with authorities Performance Audits. The Financial Audits Directorate i n c l u d i n g b u d g e t a n d (PAD); this directorate would be accountability, and/or It is in this regard that the Office responsible for the performance of · Reporting on the effectiveness thoroughly considers how the re- Performance audits. The directorate structuring can be done in order of internal control would be responsible for evaluation However, with the splitting of the for the Office to be effective in executing its extended mandate on the effectiveness, efficiency and RAM into the FAM and the CAM economic utilization of government and the increased mandate of the of auditing the local authorities resources. The staff in the PAD would OAG where we have to audit the as well as demonstrate its Local Authorities, it would be very relevance to the Zambia people require key research keys and would cardinal for the Office to as set out in ISSAI 12. mainly compose of social scientists. effectively position itself in such a Therefore, I suggest that the way that it continues to produce office be restructured through In all the directorates there would be quality audit reports. having three (3) audit divisions or need to have auditors with IT and directorates as follows: forensic auditing skills. Therefore, What is a Financial Audit? having these directorates in place, A financial statement audit is the 1.Financial Audits Directorate all the types of audits would be examination of an entity's financial The Financial Audits Directorate executed with minimized audit risks statements and accompanying (FAD); this directorate would be due to increased specialization at OAG participates in Youth Day celebrations disclosures by an independent responsible for ensuring that skills, knowledge and experience. a u d i t o r . T h e r e s u l t o f t h i s financial audits are effectively What this means is that for audits By OAG News Writer which require annual reporting on examination is a report by the performed and audit opinions both financial and compliance as is Office of the Auditor General recently participated in the Youth Day commemorations held at the Freedom auditor, attesting to the fairness of are issued. The FAD would be pre- presentation of the financial the case in most local authorities, statue. dominantly composed of statements and related disclosures. then there can be a combined team The commemorations were colourful and attracted participants from government ministries, organisations, staff/auditors will professional The purpose of a financial of financial and compliance schools, political parties and other walks of life. statement audit is to add credibility accountancy qualifications such auditors. The Acting President Mr. Davies Chama who is Defence Minister officiated at the function under the theme “Leveraging opportunities for youths through Information and Communication Technologies.

22 OAG Newsletter January-June 2018 23 OAG Newsletter January-June 2018 The Structure of the Office of the Auditor General

By Chilekwa Monje

Splitting of the RAM, what is the to the reported financial position as ZICA or ACCA. The staff in the FAD effect? and performance of a business. should have comprehensive The Regularity Audit Manual is part Who is a Compliance Auditor? knowledge in accounting standards of an overall process to uplift SAIs in A Compliance Auditor is such as IASs, IFRSs and IPSASs in order the AFROSAI-E region to a responsible for ensuring that a to issue opinions on whether the professional standard. The manual company is adhering to any was developed in accordance state acts and regulations financial statements present a with the ISSAIs (1000-2999); which relevant to its business. They also correct and fair view. means full compliance with all review and enforce compliance relevant ISAs and the additional with standards or regulations 2. Compliance Audits Directorate guidance set out in the INTOSAI i m p o s e d b y p r o f e s s i o n a l The Compliance Audits Directorate Practice Notes to the ISAs. o r g a n i z a t i o n s o r e v e n a (CAD); this directorate would be company's internal guidelines. responsible for the performance of Regularity Audit in context entails They might conduct audits in compliance audit. The CAD would expressing an opinion as to areas of accounting, finance, be responsible for ensuring that there whether or not the financial information technology or i s a d h e r e n c e t o l a w s a n d statements are prepared, in all security. regulations. The staff in the CAD material respects, in accordance should be vested in skills and with an identified/applicable What does this mean for the u n d e r s t a n d i n g o f l a w s a n d financial reporting framework structure of the Office? regulations; including knowledge in and/or statutory requirements. In T h e I N T O S A I t h r o u g h t h e circulars. The staff in this directorate addition to this, regularity audit in development of the ISSAIs would not necessary have to be the public sector often also include identified three (3) major type of chartered accountants. additional audit objectives such as: audits in the Public Sector; · Reporting instances of non- Financial, Compliance and 3. Performance Audits Directorate compliance with authorities Performance Audits. The Financial Audits Directorate i n c l u d i n g b u d g e t a n d (PAD); this directorate would be accountability, and/or It is in this regard that the Office responsible for the performance of · Reporting on the effectiveness thoroughly considers how the re- Performance audits. The directorate structuring can be done in order of internal control would be responsible for evaluation However, with the splitting of the for the Office to be effective in executing its extended mandate on the effectiveness, efficiency and RAM into the FAM and the CAM economic utilization of government and the increased mandate of the of auditing the local authorities resources. The staff in the PAD would OAG where we have to audit the as well as demonstrate its Local Authorities, it would be very relevance to the Zambia people require key research keys and would cardinal for the Office to as set out in ISSAI 12. mainly compose of social scientists. effectively position itself in such a Therefore, I suggest that the way that it continues to produce office be restructured through In all the directorates there would be quality audit reports. having three (3) audit divisions or need to have auditors with IT and directorates as follows: forensic auditing skills. Therefore, What is a Financial Audit? having these directorates in place, A financial statement audit is the 1.Financial Audits Directorate all the types of audits would be examination of an entity's financial The Financial Audits Directorate executed with minimized audit risks statements and accompanying (FAD); this directorate would be due to increased specialization at disclosures by an independent responsible for ensuring that skills, knowledge and experience. a u d i t o r . T h e r e s u l t o f t h i s financial audits are effectively What this means is that for audits which require annual reporting on examination is a report by the performed and audit opinions both financial and compliance as is auditor, attesting to the fairness of are issued. The FAD would be pre- presentation of the financial the case in most local authorities, dominantly composed of statements and related disclosures. then there can be a combined team staff/auditors will professional The purpose of a financial of financial and compliance statement audit is to add credibility accountancy qualifications such auditors.

23 OAG Newsletter January-June 2018 Training in Network Security Audit Held in Oslo, Norway. the type of software running on a particular system and local anonymous FTP servers. It indexes information based on content, which is meta data that servers send back to hosting clients. §Nmap: Nmap is an open source utility for network discovery and security a u d i t i n g . I t u s e d t o g a i n a n understanding of the IT environment and to discover potential risks. It can be used during network security audits for host discovery, port scanning, service and application version detection, operating system version detection and scripting. It assists in detecting misconfigurations, malware generated backdoors, exposure to new exploits among others. §Zmap: Zmap is a graphical user Participants training in Network Security Audit pose for a group photo interface (GUI) for Nmap. It has the By ICT Audit Staffer following features: Interactive and graphical results viewing; target Introduction Training Contents and Mode of specifications; scan options of the The training was held at OAG-Norway Delivery selected profile; detailed scan results offices and delivered by two OAG The key theme of the Network Security and network topology; profile with pre- Norway namely Borre Lagesen and Workshop Audit was Penetration defined scan options; and output scan Christian Andresen as lead facilitators. testing (also called pen testing). results. Penetration Testing or Internal The training focused on four key §Wireshark: Wireshark is an open source Vulnerability Assessment was defined themes, namely: packet analyzer. It has the following as the practice of testing a computer §Introduction to hacking/penetration features: Network Trouble shooting; system, network or Web application a n a l y s i s ; s o f t w a r e a n d testing/security testing to find vulnerabilities that an attacker c o m m u n i c a t i o n s p r o t o c o l §Basic networking could exploit. development; and education The course therefore covered § Methodologies Benefits of the Workshop to the Office subjects on network mapping and The partcipants acquired skills on how § Using network tools scanning using different tools such as to carry out Internal Vulnerability The Training participants were drawn Shodan, Nmap and Wireshark. assesstment (Penetration Testing) using from seven countries namely; Norway, Network scanning was defined as a open source tools as the main basis of Zambia, Sierra Leon, Finland, Faroe procedure for identifying active hosts assessing the security of network Islands, Denmark and Sweden. Five ICT on a network, either for the purpose of infrastructure. Auditors from SAI Zambia, under the IT attacking them or for network security In this regard, the AOAG Zambia Audit Unit, participated in the training, assessment. Scanning procedures, through its IT Audit Unit is now acquired such as ping sweeps and port scans, namely: Marvin Banda (Principal the competence of auditing network return information about which IP Auditor), Brighton Mpatisha (Principal infrastructure and conducting Internal addresses map to live hosts that are Auditor), Sashi Chapewa (Senior Vulnerability Assessment using tools active on the Internet and what Auditor), Litia Mulala (Senior Auditor) such as Shodan, Nmap, Zmap and services. While, Port Scanning is a and Andson Mweetwa (Assistant Wireshark. It is our considered hope that technique particularly used to identify Auditor) the training will result in quality audit open ports and services available on Training Objectives report on network security and a network host. It is often used by The key objectives of the training therefore add value to our auditees as security technicians and/or IT auditors we conduct our integrative audits with among others, included: to audit computers for vulnerabilities. financial auditors. a.Understanding basic networking However, the tools can also be used for hacking purposes and therefore audit; Way Forward and Next Meeting the need by the auditor to uphold After the workshop, it was agreed that b.Penetration testing and its audit high ethical values. subject to the approval 2018 Terms of methodologies; and Reference between Norway and SAI The training, was delivered in the form c.Penetration Testing Tools and their Zambia, the next training was agreed of power-point presentation and was that it will take place in Denmark and IT usage in conducting network security interactive to ensure active Audit intends to participate in the audits participation of participants. A brief training. d e s c r i p t i o n o f s o m e o f t h e W e w o u l d l i k e t o a l s o u r g e Therefore, at the end of the course, penetration testing tools learnt management that in the next training included the following: participants were expected to have engagements, the Office should acquired knowledge on how to use §Shodan : Shodan is a type of search include one or two officers from penetration testing tools to conduct engine which allows users to search Planning and Information Directorate audit of network security. internet- connected devices and (Management Information Systems) to explicit website information such as ensure that capacity is built across the Office.

24 OAG Newsletter January-June 2018 5TH INTERNATIONAL TRAINING PROGRAMME ON INTRODUCTION TO ENVIRONMENTAL AUDITING

By Mable Nyambe – Senior Auditor Participants to the 5th ITP on Introduction to Environment Auditing (Performance and Environmental Audits) The OAG strategic plan 2017-2021 Jaipur, Rajastan Province India Performance and Environmental has alluded to the promotion of the runs annual programmes on Audits. environmental audits which it environmental audit dubbed The programme was structured in s t a t e s a r e n o t c u r r e n t l y 'Introduction to Environmental such a way that all major pronounced. This is in order to align Auditing'. The iCED held its 5th environmental issues were covered. with the adoption of the United I n t e r n a t i o n a l T r a i n i n g The areas included Market Based N a t i o n s 2 0 3 0 A g e n d a f o r Programme on Introduction to Instruments (MBIs) in relation to the sustainable development which is Environmental Auditing and environment, Water, Climate currently the benchmark against participation in the programme C h a n g e , S u s t a i n a b l e which progress in the area of D e v e l o p m e n t / S u s t a i n a b l e was drawn across the world. sustainable development will be Development Goals, Biodiversity, F i f t e e n ( 1 5 ) c o u n t r i e s measured. Henceforth, the Office Environmental Impact Assessments participated and Zambia was has been building capacity in the (EIAs), Renewable/Sustainable represented by Mr. Emmanuel area of environmental auditing. energy and Waste. The table Tembo-Director Specialised The International Centre for provides brief description of these E n v i r o n m e n t a l A u d i t a n d Audits and Mrs. Mable N environmental issues. Sustainable Development (iCED) in N y a m b e - S e n i o r A u d i t o r

Details Tools for governments to implement environmental policy. If the tool/instrument affects Market Based Instruments the cost or price of goods and services in the market, then it is a market based instrument Water issues are increasing in urgency, but governments have generally been slow to adopt necessary steps to address them. Emerging issues like climate change have further amplified the Water difficulties that governments face in addressing water issues. The United Nations Framework Convention on Climate Change (UNFCCC) refers to climate change as Climate Change change of climate that is attributed directly or indirectly to human activity that alters the composition of the global atmosphere and that is in addition to natural climate variability observed over comparable time periods. SDGs A set of seventeen (17) goals (2030 Agenda for Sustainable Development) adopted in September 2015, at the United Nations (UN) Sustainable Development Summit by Heads of State and governments. The 2030 Agenda provides a framework for shared action “for people, planet and prosperity” to be implemented by all countries and all stakeholders in collaborative partnership Biodiversity Biodiversity is the variability among living organisms from all sources including, among others, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part; this includes diversity within species, between species and of ecosystems.

EIAs Environmental Impact Assessment examines individual projects. Strategic Environmental Assessment examines policies, programs, or plans. Regional Environmental Assessment examines many projects in a region. Benefits are improved project planning, Informed decision making, environmentally sensitive decisions, anticipate and avoid/minimize/offset adverse impacts and increased accountability and transparency and positive contribution to sustainable development. Renewable Energy is derived from natural processes that are replenished constantly. In its various Renewable/Sustainable forms, it derives directly or indirectly from the sun, or from the heat generated deep within the earth. Included in the definition is energy generated from solar, wind, biomass, geothermal, hydropower Energy and ocean resources, and biofuels and hydrogen derived from renewable resources. Wastes are materials that are not prime products for which the initial user has no further use in terms of his/her own purposes of production, transformation or consumption, and of which he/she wants to Waste dispose.

Continuing to Page 26

25 OAG Newsletter January-June 2018 Continued from 25 Training was conducted by a The other was to a Bird park/ dinners to sample Indian cuisine as faculty of persons from SAI-India, sanctuary called Keoladev well as cultural markets to European Court of Audit (ECA), National Park, World Heritage Site experience Indian culture. Indonesia, Canada and Estonia. t h a t b r o u g h t l e s s o n s o n iCED itself was a marvel as training biodiversity to life. The park is a facility. It is a self-sustaining institute The delivery of the sessions took w e t l a n d o f i n t e r n a t i o n a l as it is well equipped with facilities different forms such as field visits i m p o r t a n c e f o r m i g r a t o r y that any international training that brought practicability to facility should have within its the environmental issues being waterfowl. The park is a sanctuary premises. Fully stocked libraries, well taught. Two field visits were to a millions birds migrating from equipped hostels and variety of undertaken. One was to an all over the world some. The fact sports facilities are but some of the area in a part of India were rain emphasizing that ecosystem facilities found at the iCED. water harvesting structures with boundaries do not coincide with the participation of the n a t i o n a l b o u n d a r i e s a n d The experience at iCED was a full community for the rejuvenation therefore impacts on biodiversity p a c k a g e . T h e t r a i n i n g i n of seven rivers was being e x t e n d b e y o n d n a t i o n a l environmental auditing equipped undertaken. This visit showed the boundaries and are increasingly us with the knowledge, the impact of climate change global in nature. exposure and networks in the could have on water vis-a-vis environmental audit field that will agriculture but it also showed us Of course the programme definitely benefit the Performance how a community can reverse included social events such as and Environmental Unit and the this impact by adapting and visits to monumental sites of India, mitigating the effects through Office as a whole. water harvesting of the 3 day rainfall the area experienced annually. Through simplistic traditional ways and use of natural water ways with just a little science, the community was able to have water for agriculture and other uses throughout the year. We also got to meet the 'water man' of India Mr. Turan Bharat Sang, an award winner and one of the pioneer in the formulation of SDGs on water who is the initiator of the rain water harvesting project. Particpants visit to the Taj Mahal

The 'Water man' explaining to the participants on how the water harvesting project works

26 OAG Newsletter January-June 2018 OAG STAFF ATTENDS THE SEVEN WEEKS PRESTIGIOUS MANDELA WASHINGTON FELLOW IN WASHINGTON DC, U.S.A…. shares his experience

By Emmanuel Chisalu – Performance Auditor Pre-departure Orientation at the I feel so proud to have been · Improve the management of American Embassy with the past granted this rare opportunity to workplace behaviors (leadership, represent Office of the Auditor t e a m w o r k , m o t i v a t i o n a n d Ambassador H.E Eric Shultz. p e r s o n a l e t h i c s ) n e e d e d t o T h e M a n d e l a W a s h i n g t o n General and Zambia as whole in strengthen organizations and Fellowship for Young African this prestigious program. I was enhance effective performance. Leaders, the flagship program of placed at Howard University for the Young African Leaders my Public Management Training FACULTY Initiative (YALI), empowers young for 7 weeks, from June to August, Howard University Faculty for leaders from Sub-Saharan Africa 2017. The overarching objective Mandela Washington Fellowship through academic coursework, of the Howard University included; l e a d e r s h i p t r a i n i n g , a n d Mandela Washington Fellowship Anthony K. Wutoh, Ph.D., R.Ph., networking opportunities. The Public Management Institute Cudore L. Snell, DSW, Subodh Fellowship, which began in 2014, was to provide a culturally Kulkarni, Ph.D., Narendra K. Rustagi, initiated by President Barrack diverse experience to young Ph.D., Elsie L. Scott, Ph.D., Jean Bailey, Obama, has already engaged African leaders to assist in the Ph.D., Lucinda A. Acquaye-Doyle, 2,000 young leaders from every building of capacity as it relates Ph.D., MSW, Jeronimo Augusto, country in Sub-Saharan Africa. to public management on the MHSA, and Invited Guest Speakers. Through this initiative, young African continent. Specific African leaders are gaining the objectives included; Programme Structure skills and connections they need As, Fellows in the Howard University to accelerate their own career ·Understanding of the core Public Management Institute, we trajectories and contribute more c o m p e t e n c i e s o f p u b l i c were actively involved in a unique r o b u s t l y t o s t r e n g t h e n i n g m a n a g e m e n t a n d composition of activities that a d m i n i s t r a t i o n ; p e r s o n n e l comprised of 4 major components: democratic institutions, spurring a d m i n i s t r a t i o n , p o l i c y e c o n o m i c g r o w t h , a n d development and analysis, Academic, Site Visits, Service enhancing peace and security in organizational development Learning Activities, and Cultural and Africa. The Mandela Washington and behavior as they apply to a Civic Activities as discussed below; Fellowship is a program of the diverse workforce and citizenry. United States Government. A C A D E M I C a n d L E A D E R S H I P Out of 64,000 Young African ·Utilization of interdisciplinary DEVELOPMENT approaches to address global Leaders who applied for this and local public management program, only 1,000 were issues. Academic lectures have were selected representing an structured to provide Fellows with an acceptance rate of 1.6%. ·Effective written, verbal, integrative learning experience. The Narrowing down to Zambia, more interpersonal and information seminars are designed to encourage than 2,000 Zambian Youths had management skills, essential for public administrators critical thinking and innovative applied for this program and only approaches to the multidimensional 42 were selected. Continuing to Page 28 27 OAG Newsletter January-June 2018 Continued from 27

aspects of public management. A variety of lectures from faculty SITE VISITS ensured Fellows were provided with a holistic and multidimensional E a c h w e e k , w e v i s i t e d conceptual lens. g o v e r n m e n t a l a n d n o n - governmental sites related to To encourage leadership development through active engagement their weekly seminar sessions as and learning, Fellows participated in a series of leadership well as their personal interest. Site development sessions. visits gave us an opportunity to be engaged in day to day operations of organizations that can strengthen our ability to be s u c c e s s f u l i n o u r h o m e e n d e a v o r s . W e v i s i t e d organizations such as the Government Accountability Office (GAO) Urban Institute, Joint Center for Political and Economic Studies, The American Political Science Association, United Nations, World Bank Group and the Brookings I n s t i t u t i o n . A l l o f t h e s e organizations are devoted to policy research and developing innovating solutions to the problems most organizations, communities and countries may Exchanging notes with the former White House Chief of Staff for President Barrack Obama and encounter. Governmental now the Managing Director for the Obama Foundation Fellowship organizations included National Networking Experiences (Federal Government Executive To enhance our professional development and supplement our and Legislative Offices); Local leadership development program, the Public Management Institute G o v e r n m e n t ( D i s t r i c t o f had allotted for us Fellows to expand our networking opportunities Columbia, Montgomery County through weekly initiatives, affording us the opportunity to meet with and Prince Georges County); various professionals in their workplace setting (or as designated by the a n d S t a t e G o v e r n m e n t collaborators). (Maryland State Government).

HU-MWF Forum To encourage collaboration and the exchange of ideas, we organized a day-long forum to address a contemporary issue of choice. This Fellow-led initiative provided us with the experience of organizing a conference, encouraging team-building, as well as fostering a stimulating e n v i r o n m e n t f o r d i a l o g throughout the program leading to the Forum.

Sharing insights on service improvement in Public Management with Dr Scott and Dr Snell at Professor Wuttoh's Residence Continuing to Page 29 28 OAG Newsletter January-June 2018 Continued from 29

At the Brookings Institution with the Fellows

Speaking at the Government Accountability Office (GAO) on how we can strengthen Public Accountability as Young African Leaders.

Receiving Nelson Mandela T-shirt after participating in the community services on Nelson Mandela day

SERVICE LEARNING Throughout the program, we were introduced to several community-based non-profit programs. This experience was meant to enhance learning through developing an understanding of servant leadership; whereby exposing us to American organizations (public and private sector) focusing on civic engagement.

With the African Union Ambassador

29 OAG Newsletter January-June 2018 PEER-TO-PEER COLLABORATION AND NETWORKING EXPERIENCES

The Institute had identified many opportunities for Fellows to come in contact with American citizens of all backgrounds. The Howard University Public Management Institute had partnered with DC Mayor's Office on African Affairs, Young African Professionals Association (YAP), Congressional African Staffers Association (CASA), and other similar organizations to assist with identifying counterparts that will serve as peer collaborators to us throughout our stay and well beyond. Addressing Fellows at the Peer Collaboration Lunch Network.

Watching the International Championship cup between Barcelona vs Manchester United Live at the FedEx Stadium in Maryland State.

CULTURAL AND CIVIC ACTIVITIES and cultures worldwide. The celebration where you will find Cultural activities included visits to strength of the museum's many exemplary practitioners of museums and historic places; collection lies in its unmatched d i v e r s e , a u t h e n t i c , l i v i n g attendance at cultural events; depth and diversity. It is a traditions—both old and new. K e n n e d y C e n t e r e v e n t s ; collection that embraces the Other visits included the Annapolis attendance at City Council artistic expressions of Africa, from Kunta Kente landing site, Frederick m e e t i n g s w h e r e w e w e r e the ancient to contemporary Douglass' Home, Gettysburg, the recognized by the City Council; times. Civil War Museum and Mount visits to the Museum of African Art, Vernon. Fellows will also be involved located on the National Mall. The The Fourth of July holiday was in cultural activities including museum was established to inspire celebrated at the Smithsonian community events and optional conversations about the beauty, Folk Life Festival. The Smithsonian attendance at religious programs power, and diversity of African arts Folk Life Festival is an annual and services.

30 OAG Newsletter January-June 2018 PARLIAMENTARY COMMITTEES THAT DELIBERATED VARIOUS REPORTS OF THE AUDITOR GENERAL SITTINGS IN PICTURES Committee on Transport, Works and Supply

The Committee on Transport, Works and Supply deliberating on the Performance Audit Report on the Management Infrastructure Development

Permanent Secretary Transport, Works and Supply Mrs. Agnes Musunga Hon. Given Katuta asking a question to the PS of Transport, Works and submitting before the Committee on the Performance Audit Report on the Supply (not in picture) during deliberations on the Performance Audit Management of Infrastructure Development Report on the Management of Infrastructure Development 31 OAG Newsletter January-June 2018 Committee on Local Authorities in pictures

Committee Chairperson Hon. Elijah Muchima raising the Report of the Acting Auditor Mr. Ron Mwambwa giving more evidence to the Committee Auditor General just to emphasise the need for accountability during the Committee’s sittings

Zambezi West MP Hon. Prisca Kucheka asking a question to the witness Kasama Central MP Hon. Kelvin Sampa stressing a point to the witness as Lumezi MP Hon. Pilila Jere looks on (not in picture) during the Committee's sitting

Ndola Central MP Hon. Emmanuel Mulenga asking a question to the The Committee on Local Authorities in session witness (not in picture) during the Committee's sitting

Acting Ndola Town Clerk Mr. Wisdom Bwalya (c) when he appeared before Kitwe Town Clerk Mr. Bornwell Luanga when he appeared before the the Parliamentary Committee on Local Authorities Committee on Local Authorities

32 OAG Newsletter January-June 2018 Committee on Agriculture, Lands and Natural Resources

Chairperson for the Committee on Agriculture, Lands and Natural Acting Auditor General Mr. Ron Mwambwa when he briefed the Resources Hon. Maxas Ng’onga chairing deliberations on the Committee on Agriculture, Lands and Natural Resources about the Performance Reports on Sustainable Forest Management and Fish Performance Reports on Sustainable Forest Management and Fish resources in Natural Waters resources in Natural Waters

Committee members Hon. Boyd Hamusonde and Hon. Naluwa Mwene Committee members Hon. Kasauta Michelo and Hon. Mutinta Mazoka following proceedings of the Committee’s sittings following proceedings of the Committee’s sittings

Committee members Hon. Ponde Mecha and Hon. Emmanuel Mulenga Committee members on Agriculture, Lands and Natural Resources following proceedings of the Committee’s sittings meeting in session

33 OAG Newsletter January-June 2018 PHOTO FOCUS PHOTO FOCUS Africa Public Service Day in Pictures 15th AFROSAI-E Governing Board Meeting in Pictures

Officials from Zambia Police take interest in the AG's work during Auditor Research Lubinda Sinyani sharing a report with the Official Speaker of the Parliament of Rwanda Ms. Donatille Mukabalisa Speaker of the Parliament of Rwanda Ms. Donatille Mukabalisa th officially opening the 15th AFROSAI-E Governing Board Meeting the APSD Roadshow at East Park Mall from Zambia Police officially opening the 15 AFROSAI-E Governing Board Meeting

IT Auditor Andson Mweetwa explaining to the Judges about the OAG Exhibitors at the APSD Acting Auditor General Mr. Ron Mwambwa interacting with Auditor Auditors Generals for Zimbabwe and Lesotho Mrs. Chiri and Mrs. Lipafa. operations of the OAG General of Sierra Leone Mrs Pearce while others look on With them is Senior Manager Technical Development Mrs. Josephine Mukomba

Auditor General of Kenya and his delegation after winning a th APSD Judges digging into a performance Audit report at the OAG Ags pose for a group photo during the 15 AFROSAI-E Governing OAG Exhibitors at the APSD Performance Audit award. Next to him is Swedish Audit Office Head of stand Board Meeting International Department Magnus Lindell

OAG Staff ready to explain to the public about the operations of If this is not keen interest from both sides, then what is it? Delegates to the 15th AFROSAI-E Governing Board Meeting OAG delegates to the 15th AFROSAI-E Governing Board Meeting Mr. the OAG following proceedings Chuma Chuma and Ms. Ellen Chikale 34 OAG Newsletter January-June 2018 35 OAG Newsletter January-June 2018 PHOTO FOCUS 15th AFROSAI-E Governing Board Meeting in Pictures

Speaker of the Parliament of Rwanda Ms. Donatille Mukabalisa Speaker of the Parliament of Rwanda Ms. Donatille Mukabalisa officially opening the 15th AFROSAI-E Governing Board Meeting officially opening the 15th AFROSAI-E Governing Board Meeting

Acting Auditor General Mr. Ron Mwambwa interacting with Auditor Auditors Generals for Zimbabwe and Lesotho Mrs. Chiri and Mrs. Lipafa. General of Sierra Leone Mrs Pearce while others look on With them is Senior Manager Technical Development Mrs. Josephine Mukomba

Auditor General of Kenya and his delegation after winning a Ags pose for a group photo during the 15th AFROSAI-E Governing Performance Audit award. Next to him is Swedish Audit Office Head of Board Meeting International Department Magnus Lindell

Delegates to the 15th AFROSAI-E Governing Board Meeting OAG delegates to the 15th AFROSAI-E Governing Board Meeting Mr. following proceedings Chuma Chuma and Ms. Ellen Chikale 35 OAG Newsletter January-June 2018 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”. Office of the Auditor General HQ Stand No.: 7951, Haile Selassie Avenue, Longacres P.O. Box 50071, Lusaka Tel.: +260 211 252611/ 0211 252772 Fax: +260 211 250349 Email: [email protected] Website: www.ago.gov.zm ADDRESSES FOR PROVINCIAL AUDIT OFFICES Chinisali Provincial Audit Office Lusaka Provincial Audit Office Plot No. 480226 Dedan Kimathi Road Chinsali P.O Box 50439 Lusaka Tel: +260 222120 Chipata Provincial Audit Office Corner of kafula and Umodzi Roads Mansa Provincial Audit Office Stand No.: 3819 Stand No.: 2880 P.O. Box 51159 P.O. Box 710231 Chipata Mansa Tel.: +260 216 221891 Tel: +260 710231 Fax: +260 216 221601 Mansa Tel: +260 212 821103 Kabwe Provincial Audit Office Freedom Way Mongu Provincial Audit Office P.O. Box 80959 Stand No.: 152 Kabwe Independence Avenue Tel.: +260 215 221758 P.O. Box 910399 Fax: +260v215 222291 Mongu Tel: +260 217 221092 Fax: +260 217 221092 Kasama Provincial Audit Office Stand No.: 1490, Zambia Road Ndola Provincial Audit Office P.O. Box 410490 Stand No.: 152 Kasama Independence Avenue Te: +260 214 221723 P.O.Box 70562 Fax: +260 214 221398 Ndola Tel: +260 212 612804 Livingstone Provincial Audit Office +260 212 613416 Mosi – o-tunya Road P.O. Box 60795 Solwezi Provincial Audit Office Livingstone College Road Tel: +260 213 320064 P.O. Box 110144 Fax: +260 213 321943 Solwezi Tel: +260 218 821296 Fax: +260 218 821618