The Revenue Audits Directorate is one of the five directorates in the Audit and Consultancy Division. The Directorate which is headed by a Director has two sections namely Tax and Non-Tax Revenues Sections which are headed by Deputy Directors. Under the old structure the Directorate was known as Revenue Economic affairs and Performance Audits Division (REPA). However, due to the importance of revenue collection to Government, the Performance Audit component was removed to allow the directorate to concentrate only on the Audit of Revenue.
Like any other directorate charged with the responsibility to carry out audit work in the Office of the Auditor General, the directorate draws its mandate from the Republican Constitution Article 121 (2) which states that the Auditor General shall “….audit the accounts relating to the general revenues of the Republic and the expenditure of the moneys appropriated by Parliament, the National Assembly, the Judicature, the accounts relating to the stocks and stores of the government and the accounts of such other bodies as may be prescribed by or under any law.”
In order to effectively carry out this mandate, the Revenue Directorate was created to audit all the processes and procedures regarding Government revenue collections and to ascertain whether all such revenue collections have been brought to account.
Further, the Directorate verifies whether the revenue targets have been met as stated in the National Budget and make recommendations to Government to ensure that all revenues due, are collected and accounted for.
These are revenues being collected by the Zambia Revenue Authority (ZRA) and include; Income Tax, Customs and Excise, and Value Added Tax (VAT).
These are revenues obtained from government ministries, departments and agencies and include revenues such as Fees of Court or Office, and Capital Grants.
The Directorate helps to strengthen controls in the revenue collection processes by identifying weaknesses in the system and making recommendations on how to strengthen the controls thus leading to more effective assessment, collection and accounting for revenue in the country.
The Directorate’s clientele include all Government revenue collecting Ministries, Departments and or Agencies such as:
- Zambia Revenue Authority (ZRA)
- Road Traffic Commission (RTC)
- The Judiciary
- Civil Aviation
- Ministries of Lands, Agriculture, Home Affairs,Foreign Affairs, Information, Justice, Labour, Mines, Finance and Energy among others.
The Directorate comprises Twenty-five (25) Auditors including the Director and the two Deputies.