PREFACE
It is my honour and privilege to submit the Report of the Auditor General on the audit of Constituency Development Fund (CDF) for the Financial Year ended 31st December 2023 in accordance with the Provisions of Article 250 of the Constitution of Zambia (Amendment) Act No. 2 of 2016 and Section 13 (3) of the CDF Act No. 11 of 2018.
The main function of my Office is to audit the accounts of State organs, State Institutions, Provincial Administration, Local Authorities, the CDF and institutions financed from public funds. In this regard, the Report covers audit findings on the management of the CDF in all the 156 constituencies for the financial year ended 31st December 2023.
The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAIs) which are the standards relevant for the audit of Public Sector entities.
The Audit Findings mentioned in this Report are those which were not resolved during the audit process.
I wish to take this opportunity to thank the Ministry of Local Government and Rural Development and the Local Authorities for the support rendered to my office during the audits.
Dr Ron M. Mwambwa, FCMA, FZICA, CGMA, CFE
ACTING AUDITOR GENERAL
