Report Of The Auditor-General On Appropriation Accounts And Fund Accounts In Arrear As At December 31, 2021




In terms of Section 309 (2) of the Constitution of Zimbabwe Amendment (No. 20) Act 2013 and Section 10 of the Audit Office Act [Chapter 22:18], I am required, after examining the public accounts of Zimbabwe submitted to me in terms of Section 35 (6) and (7) of the Public Finance Management Act [Chapter 22:19] and signing a certificate recording the results of such examination, to prepare and submit to the Minister of Finance and Economic Development, not later than June 30 of each year, a report of my examination and audit of the public accounts of Zimbabwe. 

A number of accounts were not included in my report for the year ended June 30, 2021, mainly due to the backlog created by the pandemic which saw my 2020 report being tabled on March 08, 2022. In addition, some of the 2021 financial statements were not received on time for my audit, so I finalized my report with audits which had been completed then, in a bid to meet the statutory deadline of June 30, 2022. This Report contains the results of audits of Appropriation Accounts and Funds which were still in progress at the time of concluding the 2021 annual report. 


My duties as set out in the Constitution of Zimbabwe Amendment (No. 20) Act 2013 and amplified in the Audit Office Act [Chapter 22:18] are: - 

to audit the accounts, financial systems and financial management of all departments, institutions and agencies of government, all provincial and metropolitan councils and all local authorities; 

at the request of government, to carry out special audits of the accounts of any statutory body or government–controlled entity; 

to satisfy myself that the receipts and disbursements of public monies have been made in accordance with proper authority and have been correctly accounted for and that all reasonable precautions have been taken to safeguard State property; and 

to carry out Value for Money audits, which entail the examination into the economy, efficiency and effectiveness with which those entrusted with financial and material resources have utilized them in carrying out their mandates. 

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