2020 Auditor General’s Report Analysis

Background to the OAG, AG’s report and their relevance
Public sector auditing when conducted by supreme audit institutions, remains a significant factor in improving the lives of citizens by focusing the custodians of public resources on how well they utilize those resources (INTOSAI, 2019). According to the International Organisation of Supreme Audit Institutions (INTOSAI), supreme audit institutions promote the efficiency, accountability, effectiveness and transparency of public administration. Other international financial institutions such as the World Bank further attest to the view that supreme audit institutions are useful in managing public spending, ensuring financial accountability and strengthening public institutions (Stapenhurst et al, 2001).
This promotion of transparency and accountability that supreme audit institutions provide speaks to the core of Transparency International Zambia’s work. As an organization, TI-Z is dedicated to the fight against corruption and the promotion of transparency, integrity, accountability and good governance in the discharge of public functions which includes the use of public resources. In addition, TI-Z has also embarked on a project on strengthening accountability networks among civil society (SANCUS) with the aim of strengthening public participation, consultation as well as oversight in policy and budget processes. This project includes a particular focus on horizontal accountability and working to strengthen oversight on the use of public resources.
In Zambia, the supreme audit institution is the office of the Auditor General which is established by Article 249(1) of the Constitution of Zambia (Amendment) Act No. 2 of 2016 which states that there shall be an Auditor General who shall be appointed by the President on the recommendation of the State Audit Commission, subject to ratification by the National Assembly.
The main functions of the Auditor General are outlined in Article 250 of the Constitution of Zambia (Amendment) Act No. 2 of 2016 and are as follows:
 Audit the accounts of state organs, state institutions, provincial administration and local authorities and institutions financed from public funds.
 Audit the accounts that relate to the stocks, shares and stores of the Government.
 Conduct financial and value for money audits, including forensic audits and any other type of audit, in respect of a project that involves the use of public funds.
 Carry out special, environmental, procurement and contract audits or reviews of the state organs, state institutions and private institutions.
 Recommend to the Director of Public Prosecutions or law enforcement agency any matter within the competence of the Auditor General that may require to be prosecuted.