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Provincial Appropriation Audits

Provincial Appropriation Audits


The Provincial Appropriation Audits Directorate (PAAD) is headed by Director who is based at the Headquarters in Lusaka. The Director is assisted by Assistant Directors in the nine (9) Provinces. The Directorate has a provision for thirty-six (36) District Audit Offices throughout the country. Currently, nine districts have been opened and are catering for four districts each.


The spreading out of audit offices from Provincial to District levels is in line with the Government’s Policy on Decentralisation. The Decentralisation policy entails that all Project activities designed to help communities are implemented at those levels. The presence of the Office of the Auditor General at District level with the help provide checks and balances in the accountability process right from where the moneys are being spent.


The Directorate is responsible for the following:

  • To audit the accounts relating to expenditure of the moneys appropriated by Parliament to all Provincial Administration Offices or Provincial Accounting Control Units (PACUs);
  • To audit all donor funded projects at provincial and district levels;
  • To audit grants appropriated to Local Authorities
  • To audit District Development Funds, Constituency Development Funds (CDFs) and Quasi-Governmental Organisations.