In accordance with the provisions of Article 250 of the Constitution of Zambia (Amendment) Act No.2 of 2016, Public Audit Act No.13 of 1994 and Public Finance Management Act No.1 of 2018, the Office of the Auditor General is mandated to carry out performance audits in Ministries, Provinces and Agencies and to report the results to the President and Parliament for debate. With this mandate, the Office of the Auditor General carries out performance audits for purposes of establishing the economy, efficiency and effectiveness of government programmes and operations