Auditor General Flags Audit Weaknesses

In the forestry sector, only 27 of the 5,595 confiscated Mukula logs held at facilities under the Ministry of Green Economy and Environment could be physically verified, leaving 5,568 logs unaccounted for.

These findings are among several concerns raised in the report on the accounts of the Republic for the financial year ended 31 December 2025.

In the agriculture sector, the audit identified irregularities exceeding K72 million under the Farmer Input Support Programme -FISP. These involved inactive and unapproved beneficiaries, as well as individuals who benefited from multiple government support programmes.

The report states that these weaknesses undermine the effectiveness of agricultural support initiatives and could prevent intended beneficiaries from receiving assistance.

The Ministry of Health also accumulated outstanding obligations amounting to K3.56 billion, comprising employee-related liabilities and unpaid suppliers’ bills, some dating back to 2014.

Ms. MALAILA warned that the growing obligations placed pressure on public finances and threatened the uninterrupted delivery of health services. She said they could also expose the Government to additional costs arising from penalties, interest and litigation.

The audit further revealed weaknesses in revenue administration, with US$433,820 collected on behalf of the Department of Immigration but not remitted to the Treasury.

Meanwhile, the Zambia Revenue Authority could not account for customs duties amounting to K41.97 million and temporary imports valued at approximately K9 million because of missing documentation.

In the land sector, the Ministry of Lands and Natural Resources was unable to assess ground rent on 74,840 properties due to incomplete land records.

Concerns were also raised over payroll management at the Ministry of Education, where 125 officers who received salaries totalling K1.23 million could not be accounted for.

The officers were neither listed on staff returns nor recognised by management at their reported work stations, raising concerns about the integrity of payroll controls and the risk of irregular payments.

The report also identified gaps in the protection of government property, with the Ministry of Water Development and Sanitation yet to secure title deeds for 663 government properties.

In the education sector, the audit found that the printing and distribution of learning materials under the new curriculum remained incomplete more than a year after implementation began.