The Office of the Auditor General (OAG) and Transparency International Zambia have released a simplified version of the 2023 audit report to promote transparency, citizen engagement, and improved understanding of how public funds were used across Ministries, Provinces, and Agencies (MPAs). This user-friendly version uses visuals, short narratives, and summaries to make financial accountability accessible to all.
🧾 Key Highlights
- Total Budget: K178.4 billion
- Actual Spending: K156.5 billion
- Underspending: K21.9 billion
- Queried Amounts: K10.2 billion (19% of expenditure from sampled ministries)
🔍 Major Findings
Revenue
- Zambia Revenue Authority (ZRA) under-collected K3 billion and failed to act on VAT abuse and unpaid taxes by Oil Marketing Companies.
- Ministry of Finance over-collected K5.6 billion but failed to collect K1.22 million in license fees from 122 money lenders.
- National Road Fund Agency (NRFA) over-collected by K657 million but allowed overloaded trucks to pass without fines.
Expenditure Irregularities
- Ministry of Health paid K20.7 million to officers over retirement age and K3.3 million in salaries to resigned staff.
- Ministry of Community Development made K72 million in overpayments to non-disabled households and distributed poor-quality farming inputs.
- Ministry of Education recorded K1.5 billion in stalled school construction projects and wasteful software procurement.
- Ministry of Justice had unpaid legal liabilities exceeding K3.4 billion.
- Ministry of Energy lost nearly US$2 million due to contract flaws.
Systemic Weaknesses
- Failure to remit statutory contributions
- Poor record keeping and documentation
- Payroll misallocations and ghost workers
- Non-compliance with procurement and HR regulations
- Neglect of government asset insurance and maintenance
📉 Positive Trends
- Financial irregularities reduced by 39% since 2021, with K22 billion less in irregularities compared to 2022.
- Improvements were mostly due to better tax arrears collection and reduced unauthorized expenditures.
✅ Recommendations
To strengthen financial governance, the OAG recommends:
- Fixing revenue leakages and improving tax enforcement
- Insuring public assets
- Cleaning up payroll and staffing records
- Ensuring strict compliance with government circulars
- Reforming procurement and recordkeeping practices
- Holding negligent public officers accountable
📝 Citizens are encouraged to read the report and use it to demand accountability, promote transparency, and report misuse of public funds in their communities.
