The Ministerial Appropriation Audits Directorate (MAAD)
The Ministerial Appropriation Audits Directorate (MAAD) is one of the six (6) directorates under the Audits Division. The core function of the Audits Division is auditing and this directorate forms part of the very reason why this Office exists, that is to provide quality audit services to government and other institutions that receive grants, subventions or subsidies.
The Ministerial Appropriation Audits Directorate draws its mandate to carry out its work from the Republican Constitution. The Constitution gives the Auditor General power to audit all Government Ministries and Departments.
According to Article 250 of the Constitution of Zambia (Amendment Act No.2 of 2016), “….the Auditor General shall satisfy himself that the moneys expended have been applied to the purposes for which they were appropriated by the Appropriations Act or in accordance with the approved supplementary estimates, or in accordance with the Excess Expenditure Appropriation Act, as the case may be, and that the expenditure conforms to authorities that govern it”
In order to carry out this mandate effectively, the Ministerial Appropriation Audits Directorate is headed by a Director who is assisted by Assistant Directors. The directorate is divided into three sections namely; Line Ministries (Main ministries) and the Parliamentary, Judiciary and Commissions and Defence and Security Sections. The directorate has a staff compliment of 90.
The Ministerial Appropriation Audits Directorate is responsible for auditing;
- Line ministries (main ministries)
- Service Commissions
- State House
- National Assembly
- Cabinet Office
- Office of the Vice President
- Public Service Management Division
- Smart Zambia
Organisation of the Ministerial Directorate
The directorate is organized around three sections as follows:
- Line Ministries section
This section has the responsibility of Auditing all the Government main ministries (21) and Departments including donor funded programmes such as National Implementation Framework under the Ministry of Education.
- Parliament, Justice, and Commissions
The section is responsible for the audit of Parliament, Justice and Commission.
- Defence and Security
The section is responsible for the audit of Defence and Security wings of Government.