1. Introduction

The Office of the Auditor General started conducting Performance and Environmental Audits which are also known as Value for Money (VFM) Audits in 2004 under the Specialised Directorate. The objective of performance audits is to assess the principle of the 3Es (Economy Efficiency and Effectiveness) on government in the usage of public expenditure and in so doing help to ensure accountability and transparency of resource management in Ministries, Provinces and Agencies (MPA’s).

In 2023, OAG responded to the increased demand for VFM audits worldwide by upgrading the Performance and Environmental Audit Unit into a directorate now called Performance and Environmental Audit Directorate (PEAD).

2. Structure of the Directorate

The directorate is headed by a Director who is assisted by an Assistant Director and supported by four (4) Principal Auditors, (6) Senior Auditors and (6) Auditors. The directorate is composed of a multi-disciplinary team which include Social Scientists, Economists and Accountants.

3. Functions of Performance and Environmental Audits Directorate

The Department carries out both Performance and Environmental Audits and has from inception carried out a total of thirty-six (36) and five (5) performance and environmental audits respectively.

Performance Audits are audits that asses the principal of economy, efficiency and effectiveness with which the audited entity/entities use its resources to achieve its goals and whether there is room for improvement

Environmental Audits is an environmental management tool for measuring the effects of certain activities on the environment against set criteria or standards. Environmental audits also often follow the concept of the 3 E’s – economy, efficiency and effectiveness – that form the basis of a performance audit.

4. Recent achievements or milestones

1. Revision of the Performance Audit Manual – 2023
2. Upgrading of the Performance and Environmental Unit to Performance and Environmental Audit Directorate – 2023
3. Championing the Greening the SAI Concept – 2024
4. Development of draft Performance Audit Strategy – 2024
5. Development of draft Environmental Audit Strategy – 2024
6. Sensitisation of Stakeholders such as Ministry of Finance and National Planning (MoFNP), Road Development Agency (RDA), National Road Fund Agency (NRFA) and Zambia Revenue Authority (ZRA) on Performance Audits – 2024
7. The PEAD participated in the development of the framework for Citizen Participatory Audits via the CADRE project – 2024
8. Continuous capacity building of staff (various international short-term trainings and workshops)
9. Submission of two Performance Audit Reports to AFROSAI-E for the 2024 AFROSAI E Performance Audit Prize – 2024
10. Attachment of interns to the Directorate – 2024
11. Dedicated peer reviews on all audit reports – 2024
12. Participation in the piloting of the ZEDSEAT automated audit management system – 2024

5. Detail of Some Activities conducted by PEAD

Greening the OAG: A Step Towards a Sustainable Future

The Office of the Auditor General (OAG) through PEAD has made strides towards a greener future. As part of the global movement to promote environmental sustainability, the OAG has embarked on a comprehensive initiative to contribute towards reduction of carbon footprint and adopt eco-friendly office practices, also known as “Greening the SAI”.

Key initiatives under Greening the SAI include Energy Efficiency; Waste Reduction; Water Conservation; and Green Procurement.

Director; Theophilla.Miyoba@ago.gov.zm phone – 0979925381

Assistant Director; Almakia.Banda@ago.gov.zm, phone – 0977767042