About the Directorate

The Revenue Audits Directorate is one of six (6) audit directorates in the Audit Division. The directorate is headed by a Director who is assisted by an Assistant Director and a team of twenty-four (24) auditors.

The Directorate is responsible for the audit of institutions that collect tax and non-tax revenues in order to promote transparency and accountability in the collection of Government revenue.

Specific Functions

The Directorate is tasked with performing the following functions:

1. Conduct audits on the processes and procedures regarding Government revenue collections.
2. Ascertain whether all such revenue collections have been brought to account;

• Conduct compliance audits of Extractive Industries;

1. Verify whether the revenue targets have been met as stated in the National Budget; and
2. Make recommendations to Government that all revenues due, are collected and accounted for.

Audit Clients

Some of the clients audited by the Directorate include though not limited to the following Revenue collecting Ministries, Provinces and Agencies (MPAs):

• Zambia Revenue Authority (ZRA)
• National Road Fund Agency (NRFA)
• Ministry of Finance and National Planning (MoFNP)
• Ministry of Mines and Minerals Development (MoMMD)
• Ministry of Lands (MoL)
• Road Traffic and Safety Agency (RTSA)

Work on Extractive Industries

The Directorate has taken keen interest in Compliance Audits of Extractive Industries and has made remarkable contributions to the industry. This has been achieved through its participation in numerous audits that have had a positive impact locally and internationally. The Directorate continues to participate in multiple local and international trainings involving key stakeholders in the industry to ensure the continuous professional development of its auditors and further impactful audits in the industry.

Illicit Financial Flows

The Directorate continues to actively participate in making impactful contributions in the audit of Illicit Financial Flows.

The Directorate successfully participated in the Performance Audit on the Legislative, Regulatory and Institutional Framework for Tax Revenue Mobilisation in the Mining Sector for the period 2020 to 2023 in collaboration with the Performance and Environmental Audits Directorate.

The main objective of the audit was to evaluate the efficiency and effectiveness of the legislative, regulatory and institutional frameworks for tax revenue mobilisation in the mining sector, particularly in protecting national revenues and preventing Illicit Financial Flows.

Key Milestones

The Directorate has in line with the Strategic Plan achieved the following key milestones:

• Undertaken audits of tax and non-tax revenue collections to ensure the appropriate utilisation and reporting of Government revenue
• Continuous training of officers in the audit of extractive industries to improve performance.

Contact

Mr. Geoffrey Sitali                                                           Dr. Grace Chanda

Director                                                                            Assistant Director

Revenue Audits Directorate                                             Revenue Audits Directorate

Email: Geoffrey.Sitali@ago.gov.zm                                Email: Grace.Chanda@ago.gov.zm  

Tel: +260 211 252775                                                      Tel: +260 211 254954