This Report has been produced in accordance with Article 250 of the Constitution (Amendment) Act No. 2 0f 2016 of the Republic of Zambia, Public Finance Act No. 15 of 2004 and Public Audit Act No. 13 of 1994. During the audit process, there were various levels at which the Office interacted and communicated with Chief Executive Officers whose accounts were audited. The purpose of this interaction was to provide an opportunity for the Chief Executive Officers to clarify and take corrective action on the findings of the audits. The Report contains paragraphs on twenty two (22) institutions out of which two (2) are under the Industrial Development Corporation (IDC) and three (3) paragraphs on water utility companies. The Report has listed fourteen (14) institutions that had not produced audited financial statements for the financial years up to 31 st December 2016 contrary to their enabling Acts and the tenets of good corporate governance. It has raised issues of non-remittance of statutory contributions (NAPSA and ZRA), unsupported payments, unaccounted for stores and unretired imprest among other issues as shown in the table below.