REPORT of the AUDITOR GENERAL ON THE ACCOUNTS OF THE REPUBLIC for the FINANCIAL YEAR ENDED 31st DECEMBER 2015 Table of Contents Executive Summary .......................................................................................................................................... iii Introduction ........................................................................................................................................................ 1 Statement of Responsibility ............................................................................................................................... 1 Audit Scope ....................................................................................................................................................... 2 Audit Methodology ............................................................................................................................................ 2 Limitation of Scope ........................................................................................................................................... 2 Internal Control .................................................................................................................................................. 3 Programmes: 1 Income Tax - Zambia Revenue Authority (ZRA) ............................................................. 4 HEAD: 11 Zambia Police - Ministry of Home Affairs ..................................................................... 10 HEAD: 14 Ministry of Mines and Minerals Development ............................................................... 12 HEAD: 15 Ministry of Home Affairs ............................................................................................... 14 HEAD: 18 Judiciary .......................................................................................................................... 19 HEAD: 62 Ministry of Energy and Water Development .................................................................. 22 HEAD: 68 Ministry of Tourism and Arts ......................................................................................... 23 HEAD: 85 Ministry of Lands, Natural Resources and Environmental ............................................. 24 HEAD: 89 Ministry of Agriculture ................................................................................................... 30 HEAD: 04 Ministry of Gender and Child Development ................................................................... 31 HEAD: 11 Zambia Police ................................................................................................................. 34 HEAD: 13 Ministry of Chiefs and Traditional Affairs ..................................................................... 36 HEAD: 14 Ministry of Mines, Energy and Water Development ...................................................... 37 HEAD: 15 Ministry of Home Affairs ............................................................................................... 44 HEAD: 15/ Ministry of Home Affairs ............................................................................................... 47 HEAD: 15/02 Ministry of Home Affairs – Prisons and Reformatories ................................................. 53 HEAD: 15/02 Ministry of Home Affairs – Prisons and Reformatories ................................................. 57 HEAD: 17 Ministry of Foreign Affairs ............................................................................................. 64 HEAD: 17/03 Ministry of Foreign Affairs - Missions Abroad - Washington DC ................................. 65 HEAD: 17/06 Ministry of Foreign Affairs – Missions Abroad - London .............................................. 69 HEAD: 17/15 Ministry of Foreign Affairs - Mission Abroad - Beijing ................................................. 72 HEAD: 17/20 Ministry of Foreign Affairs - Mission Abroad - Stockholm ........................................... 74 HEAD: 17/23 Ministry of Foreign Affairs – Missions Abroad - Paris .................................................. 77 HEAD: 17/30 Ministry of Foreign Affairs - Missions Abroad – Harare ............................................... 81 HEAD: 17/54 Ministry of Foreign Affairs - Missions Abroad - Seoul .................................................. 83 HEAD: 31 Ministry of Justice .......................................................................................................... 85 HEAD: 33 Ministry of Commerce, Trade and Industry .................................................................... 87 HEAD: 37 Ministry of Finance ......................................................................................................... 88 HEAD: 45 Ministry of Community Development Mother and Child Health ................................... 90 HEAD: 45 Ministry of Community Development, Mother and Social Welfare ............................... 93 HEAD: 45 Ministry of Community Development, Mother and Social Welfare ............................. 110 HEAD: 46 Ministry of Health ......................................................................................................... 119 HEAD: 46/07 Ministry of Health - Clinical Care and Diagnostic Services ......................................... 124 HEAD: 46 Ministry of Health ......................................................................................................... 127 HEAD: 51 Ministry of Works and Supply ...................................................................................... 157 HEAD: 51 Ministry of Transport, Works and Supply and Communications.................................. 159 HEAD: 76 Ministry of Youth, Sport and Child Development ........................................................ 162 HEAD: 77 Ministry of Defence ...................................................................................................... 163 HEAD: 77/02 Ministry of Defence - Zambia Army ............................................................................ 167 HEAD: 80 Ministry of Education, Science and Vocational Training and Early Education ............ 170 HEAD: 80 Ministry of Education, Science, Vocational Training and Early Childhood Education ............... 179 HEAD: 80 Ministry of Education, Science, Vocational Training and Early Education ................. 188 HEAD: 80/ Ministry of Education, Science, Vocational Training and Early Education ................. 199 HEAD: 88 Office of the President – Muchinga Province ............................................................... 208 HEAD: 88 Office of the President – Muchinga Province ............................................................... 230 HEAD: 88 Office of the President – Muchinga Province ............................................................... 232 HEAD: 88 Office of the President – Muchinga Province ............................................................... 235 HEAD: 89 Ministry of Agriculture And Livestock......................................................................... 237 HEAD : 89 Ministry of Agriculture and Livestock ......................................................................... 239 HEAD : 89 Ministry of Agriculture and Livestock ......................................................................... 245 HEAD: 89 Ministry of Agriculture and Livestock .......................................................................... 259 HEAD: 89/09 Ministry of Agriculture and Livestock – Agribusiness and Marketing Department ..... 271 i HEAD: 90 Office of the President – Lusaka Province .................................................................... 287 HEAD: 90 Office of the President - Lusaka Province .................................................................... 289 HEAD: 90 Office of the President – Lusaka Province .................................................................... 291 HEAD: 90 Office of the President - Lusaka Province .................................................................... 291 HEAD: 91 Office of the President - Copperbelt Province .............................................................. 293 HEAD: 91 Office of the President – Copperbelt ............................................................................. 295 HEAD: 91 Office of the President - Copperbelt Province .............................................................. 296 HEAD: 92 Office of the President – Central Province ................................................................... 298 HEAD: 92 Office of the President – Central Province ................................................................... 301 HEAD: 92/01 Office of the President – Central Province ................................................................... 306 HEAD: 92 Office of the President – Central Province ................................................................... 309 HEAD: 93 Office of the President - Northern Province ................................................................. 314 HEAD: 93 Office of the President - Northern Province ................................................................. 315 HEAD: 93 Office of the President - Northern Province ................................................................. 317 HEAD: 93 Office of the President - Northern Province ................................................................. 318 HEAD: 94/01 Office of the President – Western Province .................................................................. 320 HEAD: 94/01 Office