Local Authorities Audit Directorate
Introduction
The Local Authorities Audits Directorate is a new directorate in the Office of the Auditor General and was created in January 2019 to specifically conduct audits of Local Authorities throughout the country. Prior to the creation of this directorate, local authorities used to be audited by the
Provincial Appropriation Audits Directorate (PAAD).
The Directorate is headed by a Director who is based at the Headquarters in Lusaka.
The Director is assisted by three (3) Assistant Directors as follows:
- Assistant Director – Zone 1 who is in charge of Eastern, Western, Lusaka and Southern provinces.
- Assistant Director – Zone 2 who is in charge of Copperbelt, Central and Northwestern provinces.
- Assistant Director – Zone 3 is in charge of Northern, Luapula and Muchinga provinces
The Directorate is spread throughout the ten provinces of the country and provincial offices are headed by Principal Auditors who report to their Zonal Assistant Directors.
The Directorate has an Authorised establishment of seventy four (74) positions which have all been filled in.
Functions
The Directorate conducts its audits in line with:
- Article 250 of the Constitution of Zambia (Amendment Act) No.2 of 2016 which states that “The Auditor-General shall audit the accounts of State organs, State institutions, provincial administration and Local Authorities; and institutions financed from public funds;”
- Sections 44 and 45 of The Local Government Act No.2 of 2019 and Sections 13 and 14 of the Constituency Development Fund Act No. 11 of 2018 which state that the accounts of local authorities and the Constituency Development Fund shall be audited annually by the Auditor General or an auditor appointed by the Auditor General.
- Public Finance Management Act No.1 of 2018 which states that “The Auditor General and an office holder, agent or specialist consultant authorized by the Auditor-General, shall in the performance of duties under the Constitution, the Public Audit Act, or any other law have access to all the books, records, returns, reports, other documents and financial management systems, in electronic or any other form, relating to the accounts of public bodies as the Auditor-General considers necessary”
According to the Public Finance Management Act No.1 of 2018, a public body is defined as: “the Government, any Ministry or department of the Government, the National Assembly, the Judicature, a local authority, and parastatal, Commission or other body appointed by the Government or established by or under, any law