PUBLIC AUDIT ACT
Arrangement of Sections
1. Short title and commencement
3. Implementation of Act
NATIONAL AUDIT OFFICE
4. Establishment of National Audit Office
5. Functions of National Audit Office
6. Auditor-General, Deputy Auditor-General, auditors and other staff of National Audit Office
7. Controlling officer
8. Seal of National Audit Office
9. Experts and assessors
10. Appointment of external auditors
AUDIT PROCESS AND TYPES OF AUDIT
14. Scope of audit
15. Examination of accounts
16. Specific audit
17. Special audits and reviews
18. Performance audit
19. Forensic audit
20. Environmental audit
21. Procurement audit
22. Contract audit
23. Audit of accounts by Auditor-General or as requested by National Assembly
24. Access to records, books and accounts
25. Provision of reports, documents and other information
26. Surcharge and disallowance by Auditor-General
27. Certification of Government accounts
28. Adherence to international practices and standards of auditing
29. Special and interim publication of reports
30. Submission of audit reports
31. Publication and distribution of reports
32. Funds of National Audit Office
33. Financial year
34. Accounts and audit
35. Annual report
36. Power to examine bank accounts
37. Prohibition of publication or disclosure of information to unauthorised persons
38. General offences
40. Repeal of Cap. 378
41. Transitional and savings provisions
to enhance the independence and autonomy of the National Audit Office and strengthen its functions; provide a framework for promoting efficiency, accountability, effectiveness and transparency of public administration through effective oversight and audit of public funds and performance; domesticate the principles of United Nations Resolution A/66/209 on promoting efficiency, accountability, effectiveness and transparency of supreme audit institutions; provide for guiding principles of public finance and performance audit; repeal and replace the Public Audit Act, 1980; and provide for matters connected with, or incidental to the foregoing.
Act 29 of 2016.
This Act may be cited as the Public Audit Act and shall come into operation on such date as the Minister may appoint by statutory instrument.
In this Act, unless the context otherwise requires—
“audit investigation” means an analysis and examination of the accounts of a State organ, State institution or private institution for a specific purpose;
“Auditor-General” means the Auditor-General appointed pursuant to the provisions of the Constitution;
“authorised person” means a person, firm, company or other entity authorised by a State organ, State institution or private institution to conduct an audit on behalf of the National Audit Office;
“Commission” means the State Audit Commission established under the Constitution;
“contract audit” means the audit of transactions relating to contracts to which a State organ or State institution is a party;
“controlling officer” has the meaning assigned to it in the Public Finance Act, 2004;
“Defence Force” means the Zambia Army, the Zambia Air Force, the Zambia National Service and any other unit of the Defence Force as may be prescribed under the relevant written law;
“effectiveness” means the prudent, efficient, economic, transparent and accountable use of public funds to ensure value for money and that such funds are applied for the intended purpose;
“emoluments” has the meaning assigned to it in the Constitution;
“Emoluments Commission” means the Emoluments Commission established under the Constitution;
“National Audit Office” means the National Audit Office established in accordance with section 7;
“national security services” means the Zambia Police Service, the Zambia Security Intelligence Service, the Zambia Correctional Service and any other national security service as may be prescribed;
“performance audit” means an independent, objective and systematic assessment of an organisation’s or institution’s programmes, utilisation of resources, information systems, performance measures, monitoring systems and legal and policy compliance;
“private institution” means a body in receipt of a Government grant, subsidy or subvention or financed from public funds;
“public officer” has the meaning assigned to it in the Constitution;
“specialist consultant” means an individual or institution with specialised expertise or knowledge in the provision of professional or expert services that are relied upon in reaching an objective conclusion on a matter that is the subject of an audit investigation;
“State institution” has the meaning assigned to it in the Constitution;
“statement of comprehensive income” means a statement that illustrates or presents the financial performance and results of the operations of a particular company or entity for a period of time, and aggregates income statement and other comprehensive income which are not reflected in the profit and losses;
“statement of financial position” means a statement that shows the financial position of an entity at a particular date, and comprises three main components of the financial position in terms of the assets, liabilities and equity;
“State organ” has the meaning assigned to it in the Constitution; and
“Zambia Institute of Chartered Accountants” means the Zambia Institute of Chartered Accountants continued under the Accountants Act, 2008.
(1) The Auditor-General shall oversee the implementation of this Act.
(2) The Auditor-General may, in implementing this Act, request a State organ, State institution, private institution or authorised entity to assist the Auditor-General in ensuring compliance with the Constitution and this Act.
(3) The National Audit Office may require a State organ, State institution, private institution or authorised person to perform such functions and exercise such powers as may be necessary under this Act.
(4) Where a State organ, State institution, private institution or authorised person fails to comply with the requirement under sub-section (3), the National Audit Office may apply to a court for an appropriate order requiring the State organ, State institution, private institution or authorised person to comply with the requirement.
NATIONAL AUDIT OFFICE
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