REPORT of the AUDITOR GENERAL ON THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st DECEMBER 2014 Table of Contents Introduction ........................................................................................................................................ 1 Statement of Revenue, Financing and Expenditure for the Year ended 31st December 2014. ........... 3 Programme: 1 Income Tax - Zambia Revenue Authority (ZRA) ................................................ 4 Programme: 2 Fees, Fines and Licences - Zambia Police ......................................................... 12 Programme: 2 Licenses, Fees and Other Revenue - Ministry of Mines, Energy and ................ 13 Programme: 8 Fees and Fines - Ministry of Home Affairs ....................................................... 15 Programme: 8 Fees and Fines - Judiciary .................................................................................. 17 Programme: 2 Fees and Fines - Road Transport and Safety Agency (Ministry of Transport Transport, Works, Supply and Communication)................................................ 18 Programme: 2 Licences, Fees and Levies - Ministry of Tourism and Arts ............................... 19 Programme: 2 Fees and Fines - Ministry of Lands, Natural Resources and.............................. 20 Programme: 2 Licences, Fees and Other Revenue - Ministry Of Agriculture and Livestock ... 33 HEAD: 11 Zambia Police .................................................................................................... 35 HEAD: 14 Ministry of Mines, Energy and Water Development ......................................... 37 HEAD: 15 Ministry of Home Affairs................................................................................... 44 HEAD: 15/01 Ministry of Home Affairs .................................................................................. 48 HEAD: 15/02 Ministry of Home Affairs – Prisons and Reformatories .................................... 54 HEAD: 15/02 Ministry of Home Affairs – Prisons and Reformatories .................................... 58 HEAD: 17 Ministry of Foreign Affairs ................................................................................ 60 HEAD: 17/02 Ministry of Foreign Affairs - Mission Abroad - Lubumbashi ........................... 62 HEAD: 17/03 Ministry of Foreign Affairs, Mission Abroad - Washington DC ...................... 69 HEAD: 17/04 Ministry of Foreign Affairs - Mission Abroad - New York .............................. 70 HEAD: 17/06 Ministry of Foreign Affairs – Mission Abroad - London .................................. 71 HEAD: 17/08 Ministry of Foreign Affairs – Mission Abroad-Nairobi .................................... 77 HEAD: 17/12 Ministry of Foreign Affairs – Mission Abroad – Addis Ababa ......................... 79 HEAD: 17/15 Ministry of Foreign Affairs - Mission Abroad - Beijing................................... 82 HEAD: 17/23 Ministry of Foreign Affairs-Mission Abroad - New Delhi ............................... 85 HEAD: 17/ 24 Ministry of Foreign Affairs - Mission Abroad - Maputo .................................. 88 HEAD: 17/ 26 Ministry of Foreign Affairs - Mission Abroad - Windhoek .............................. 90 HEAD: 17/27 Ministry of Foreign Affairs – Mission Abroad – Brussels ............................... 94 HEAD: 17/28 Ministry of Foreign Affairs-Mission Abroad-Luanda ....................................... 98 HEAD: 17/32 Ministry of Foreign Affairs – Mission Abroad – Geneva ............................... 100 HEAD: 17/ 33 Ministry of Foreign Affairs - Mission Abroad - Pretoria ................................ 104 HEAD: 17/35 Ministry of Foreign Affairs, Mission Abroad - Ottawa................................... 105 HEAD: 17/47 Ministry of Foreign Affairs - Mission Abroad - Accra ................................... 106 HEAD: 17/50 Ministry of Foreign Affairs - Mission Abroad - Kuala Lumpur ..................... 108 HEAD: 20 Loans and Investments - Ministry of Local Government and Housing ........... 110 HEAD: 26 Ministry of Information and Broadcasting Services ........................................ 127 HEAD: 29 Ministry of Local Government and Housing .................................................... 128 HEAD: 29 Ministry of Local Government and Housing .................................................... 170 HEAD: 31 Ministry of Justice ............................................................................................ 176 HEAD: 45 Ministry of Community Development, Mother and Child Health ................... 177 HEAD: 45 Ministry of Community Development, Mother and Child Health ................... 190 HEAD: 45 Ministry of Community Development, Mother and Child Health ................... 195 HEAD: 46 Ministry of Health ............................................................................................ 201 HEAD: 46 Ministry of Health ............................................................................................ 231 HEAD: 51 Ministry of Transport, Works, Supply and Communications ........................... 237 HEAD: 51 Ministry of Transport, Works and Supply Communications ........................... 244 HEAD: 76 Ministry of Youth and Sport ............................................................................ 247 HEAD: 77 Ministry of Defence ......................................................................................... 251 HEAD: 77/04 Ministry of Defence - Zambia National Service .............................................. 253 HEAD: 80/01 Ministry of Education, Science, Vocational Training and Early Education ................. 255 HEAD: 80/01 Ministry of Education, Science, Vocation Training and Early Education ....... 282 HEAD: 80 Ministry of Education, Science, Vocational Training and Early Education ................. 285 i HEAD: 80 Ministry of Education, Science, Vocational Training and Early Education ........ 293 HEAD: 80 Ministry of Education, Science, Vocational Training and Early Education ........ 298 HEAD: 85 Ministry of Lands, Natural Resources and Environmental Protection ................ 311 HEAD: 88 Office of the President – Muchinga Province ..................................................... 313 HEAD: 88/03 Office of the President – Muchinga Province ..................................................... 315 HEAD: 88 Office of the President – Muchinga Province ..................................................... 322 HEAD: 88 Office of the President – Muchinga Province ..................................................... 324 HEAD: 89 Ministry of Agriculture and Livestock ................................................................ 327 HEAD: 89 Ministry of Agriculture and Livestock ................................................................. 331 HEAD: 89 Ministry of Agriculture and Livestock ................................................................ 356 HEAD: 89/09 Ministry of Agriculture and Cooperatives - Agribusiness................................... 362 HEAD: 89/34 Ministry of Agriculture and Livestock - Agricultural Training Inst ................... 382 HEAD: 90 Office of the President – Lusaka Province .......................................................... 388 HEAD: 90/03 Office of the President-Lusaka Province ............................................................. 391 HEAD: 90 Office of the President-Lusaka Province ............................................................. 403 HEAD: 90 Office of the President – Lusaka Province ........................................................... 405 HEAD: 91/03 Office of the President, Copperbelt Province ...................................................... 407 HEAD: 91 Office of the President - Copperbelt Province ..................................................... 409 HEAD: 91 Office of the President - Copperbelt Province ..................................................... 411 HEAD: 91 Office of the President – Copperbelt Province..................................................... 413 HEAD: 92 Office of the President – Central Province ........................................................... 415 HEAD: 93 Office of the President - Northern Province ......................................................... 417 HEAD: 93/03 Office of the President - Northern Province ......................................................... 420 HEAD: 93/01 Office of the President-Northern Province ........................................................... 422 HEAD: 93 Office of the President Northern Province ........................................................... 424 HEAD: 93 Office of the President Northern Province ........................................................... 425 HEAD: 94 Office of the President – Western Province ......................................................... 428 HEAD: 94 Office of the President - Western Province .......................................................... 434 HEAD: 94 Office of the President – Western Province ......................................................... 438 HEAD: 94/03 Office of the President - Western Province ........................................................... 440 HEAD: 95/03 Office of the President-Eastern Province .............................................................. 442 HEAD: 95 Office of the President-Eastern Province .............................................................. 447 HEAD: 95 Office of the President - Eastern Province ............................................................ 451 HEAD: 96 Office