Minister of Finance, Dr. Situmbeko Musokotwane, has faced scrutiny following his decision to hire private auditors for an audit of Zambia’s defence and security forces. The audit, which included a payment of K16.8 million to private firms, has been deemed illegal by several legal authorities, including the Law Association of Zambia (LAZ), due to violations of the Public Audit Act and the Public Finance Management Act.
Under Section 10 of the Public Audit Act No. 29 of 2016, the Auditor General is granted the power to appoint external auditors for state organs and bodies. However, this authority is limited, particularly when auditing sensitive institutions like the defence forces, law enforcement, and national security services. According to LAZ, the Auditor General’s power to subcontract such audits is restricted under Section 24(3) of the Public Audit Act.
In a letter dated 22nd November 2022, LAZ clarified that the Auditor General is prohibited from allowing external auditors to access confidential records or enter the premises of national security institutions unless specific criteria are met. These provisions are designed to protect national security by preventing the unauthorized circulation of sensitive information related to the country’s defence and law enforcement operations.
The objections raised by LAZ are further supported by Section 73(2) of the Public Finance Management Act, which emphasizes the legal protections on the records of the Defence Forces. The Act stipulates that these records should not be accessed without a valid national security justification. Furthermore, the Public Finance Management Act requires that any audit of the defence sector must receive prior written consent from the President, as outlined in Section 73(3), in order to safeguard national security.
Dr. Musokotwane’s decision to proceed with the audit without securing the necessary authorization from both the Auditor General and the President has led to concerns about the legality and procedural integrity of the exercise. Critics argue that this action bypasses the established legal framework that governs audits of sensitive government sectors.
The financial cost of K16.8 million for the audit has also raised questions about the appropriate allocation of public funds, especially given that the audit was not authorized in accordance with the law. This expenditure is seen by some as an improper use of taxpayers’ money, particularly in light of the legal concerns involved.
Musokotwane has defended his decision, stating that the audit was necessary for ensuring financial transparency in the defence sector. However, critics argue that transparency must be balanced with strict adherence to legal protocols, especially when national security is involved. They emphasize that audits of the defence and security sectors must be conducted within the legal boundaries established to protect the nation’s security interests.
Opposition parties, civil society organizations, and legal experts have supported LAZ’s objections, calling for a review of the Minister’s actions and for clearer guidelines on auditing sensitive state institutions. They argue that this situation highlights a need to address gaps in the legal framework governing audits in such critical sectors.
While Dr. Musokotwane has justified the need for the audit, the failure to follow the required legal procedures has left questions about the impact on public trust in government financial management. The Minister’s actions could influence how audits in sensitive sectors are conducted in the future, with some advocating for a comprehensive review of the process to ensure that it aligns with both transparency and national security needs.
By Mwansa Mulenga
But how do you know he did not obtain all those authorities needed to satisfy the requirements of PFMA? Ba Mulenga awe sure mwa luba! Bwekeleni fye ku BuLuba mwa fumine mwabe fimi fimo pamusana imwe.
First start an internal audit of Ministry of Finance and why we have so much exchange rate volatility as if we are Zimbabwe!
By next year kwacha will be at K40!!! This is not what we voted for!
You are wrong there next year and before elections
Big price drops free handouts and exchange rate 10 to 15 to $$$ ????
“Military expenditures
1.2% of GDP (2022 est.)1.3% of GDP (2021 est.)1.3% of GDP (2020 est.)1.3% of GDP (2019 est.)1.4% of GDP (2018 est.)
country rank: 112
Military and security service personnel strengths
approximately 17,000 active troops (15,000 Army; 2,000 Air) (2023)
Military equipment inventories and acquisitions
the ZDF’s inventory is largely comprised of Chinese, Russian, and Soviet-era armaments; in recent years, leading suppliers have included China and Italy (2023)” The world factbook
“Military – note
the Zambia Defense Forces are responsible for preserving the country’s sovereignty and territorial integrity; it also has some domestic security responsibilities in cases of national emergency; border security and support to African and UN peacekeeping operations are priorities; the ZDF is part of the Southern Africa Development Community (SADC) Standby Force and participates in multinational training exercises; it has received training assistance from China and the USthe Army’s principal combat forces are 3 light infantry brigades,” The World Factbook
“supported by armored and artillery regiments; it also has a maritime patrol unit to provide security for the country’s lakes and rivers; the Air Force has small numbers of mostly Chinese-made combat aircraft and helicopters the ZDF traces its roots to the Northern Rhodesia Regiment,” The World factbook
We want to audit on one side and FIC says we
We have seen large amount of funds left our country of which we can’t follow or trace.