Report of the Auditor General on the Accounts of the Republic
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Republic of Zambia REPORT OF THE AUDITOR GENERAL ON THE ACCOUNTS OF THE REPUBLIC For the Year Ended 31st December, 2016 REPUBLIC OF ZAMBIA REPORT of the AUDITOR GENERAL ON THE ACCOUNTS OF THE REPUBLIC for the Financial Year Ended 31st December 2016 OFFICE OF THE AUDITOR GENERAL VISION: A dynamic audit institution that promotes transparency, accountability and prudent management of public resources. MISSION: To independently and objectively provide quality auditing services in order to assure our stakeholders that public resources are being used for national development and wellbeing of citizens.” CORE VALUES: Integrity Professionalism Objectivity Teamwork Confidentiality Excellence Innovation Respect i Office of the Auditor General Stand No. 7951 Haile Selassie Avenue, Longacres P.O. Box 50071 Lusaka, Zambia. Email: [email protected] 30th September 2017. His Excellency Mr. Edgar C. Lungu President of the Republic of Zambia State House LUSAKA Your Excellency, RE: SUBMISSION OF THE ANNUAL REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE ACCOUNTS OF THE REPUBLIC FOR THE FINANCIAL YEAR ENDED 31ST DECEMBER, 2016 In accordance with Article 250 of the Constitution of Zambia (Amendment) Act No. 2 of 2016, I have the honour to submit the Annual Report on the Audit of the Accounts of the Republic of Zambia for the financial year ended 31st December, 2016. Sir, the Report has also been submitted to the Speaker of the National Assembly in accordance with Article 212 of the Constitution. Your Excellency’s Obedient Servant Ron M. Mwambwa FCMA, FZICA, CGMA, MSc, CFE ACTING AUDITOR GENERAL ii Contents Preface ..................................................................................................................................... v Executive Summary .................................................................................................................................. vii Introduction ..................................................................................................................................... 1 Internal Control ..................................................................................................................................... 7 Outturn of the Year ..................................................................................................................................... 9 Programmes: 1 Income Tax - Zambia Revenue Authority (ZRA) ............................................... 11 Programme: 122 Licences - Ministry of Energy ............................................................................. 17 Programme: 2021 Non Tax Revenue - Department of Immigration - Ministry of Home Affairs ..... 18 Programmes: 2021 Non Tax Revenues (Fees and Fines) - Judiciary .................................................. 20 Programmes: 8 Fees and Fines - Ministry of Lands and Natural Resources ................................. 26 Programme: 122 Licences - Ministry of Mines and Minerals Development .................................. 28 Programmes: 2021 Ministry of Home Affairs – Passports and Citizenship Office ........................ 29 Programme: 2021 RTSA .................................................................................................................. 31 Programmes: 122 Ministry of Tourism and Arts .............................................................................. 36 Programmes: 2021 ZICTA.................................................................................................................. 38 Head: 11 Zambia Police Service ......................................................................................... 41 Head: 14 Ministry of Mines and Minerals Development .................................................... 42 Head: 15 Ministry of Home Affairs .................................................................................... 43 Head: 15/02 Ministry of Home Affairs – Zambia Correctional Service .................................. 45 Head: 17 Ministry of Foreign Affairs .................................................................................. 48 Head: 17/07 Ministry of Foreign Affairs - Mission Abroad – Cairo ........................................ 50 Head: 17/09 Ministry of Foreign Affairs – Mission Abroad - Dar-es-salaam ......................... 53 Head: 17/12 Ministry of Foreign Affairs - Mission Abroad – Addis Ababa ............................ 58 Head: 17/13 Ministry of Foreign Affairs – Mission Abroad - Gaborone ................................. 64 Head: 17/19 Ministry of Foreign Affairs – Mission Abroad - Nairobi ..................................... 68 Head: 17/31 Ministry of Foreign Affairs – Berlin Mission ...................................................... 73 Head: 26 Ministry of Information and Broadcasting Services ............................................ 79 Head: 31 Ministry of Justice ................................................................................................ 80 Head: 33 Ministry of Commerce, Trade and Industry ......................................................... 82 Head: 46 Ministry of Health ................................................................................................ 83 Head: 46 Ministry of Health ................................................................................................ 93 Head: 46 Ministry of Health ................................................................................................ 97 Head: 46 Ministry of Health .............................................................................................. 105 Head: 51 Ministry of Transport and Communications ...................................................... 136 Head: 62 Ministry of Energy and Water Development ..................................................... 140 Head: 64 Ministry of Works and Supply ............................................................................ 142 Head: 64 Ministry of Works and Supply ........................................................................... 144 Head: 65 Ministry of Higher Education ............................................................................. 149 Head: 76 Ministry of Youth, Sport and Child Development .............................................. 162 Head: 77/01 Ministry of Defence – Headquarters .................................................................... 167 Head: 77/02 Ministry of Defence - Zambia Army ................................................................... 169 Head: 77/04 Ministry of Defence - Zambia National Service ................................................... 172 Head: 77/03 Ministry of Defence – Zambia Air Force .............................................................. 175 Head: 80 Ministry of General Education .............................................................................. 176 Head: 80 Ministry of General Education .............................................................................. 189 Head: 80 Ministry of General Education .............................................................................. 219 Head: 85 Ministry of Lands, Natural Resources and Environmental Protection .................. 250 Head: 86 Ministry of Fisheries and Livestock ...................................................................... 251 Head: 86 Ministry of Fisheries and Livestock ...................................................................... 260 Head: 88 Office of the President – Muchinga Province ....................................................... 280 Head: 88 Office of the President – Muchinga Province ....................................................... 281 Head: 88 Office of the President – Muchinga Province ....................................................... 283 Head: 89 Ministry of Agriculture ......................................................................................... 285 Head: 89/09 Ministry of Agriculture – Agribusiness and Marketing Department .................... 292 Head: 89 Ministry of Agriculture ......................................................................................... 305 Head: 90/01 Office of the President – Lusaka Province ............................................................ 307 Head: 91/01 Office of the President – Copperbelt Province ..................................................... 309 Head: 91/01 Office of the President – Copperbelt Province ..................................................... 312 Head: 91/01 Office of the President - Copperbelt Province ...................................................... 317 iii Head: 92 Office of the President – Central Province ................................................................. 319 Head: 92 Office of the President – Central Province ................................................................. 321 Head: 92 Office of the President – Central Province ................................................................. 322 Head: 92 Office of the President – Central Province ................................................................. 326 Head: 92 Office of the President – Central Province ................................................................. 330 Head: 93/01 Office of the President-Northern Province ................................................................. 333 Head: 93/01 Office of the President - Northern Province ............................................................... 334 Head: 93/01 Office of the President-Northern Province ................................................................