OAG REPORT ON APPROPRIATION ACCOUNTS, FINANCE AND REVENUE STATEMENTS AND ...

480 Pages·2017·3.44 MB·English

REPORT

of the

Auditor-General
for the

FINANCIAL YEAR ENDED DECEMBER 31, 2016
ON
APPROPRIATION ACCOUNTS, FINANCE AND
REVENUE STATEMENTS AND FUND
ACCOUNTS
_________________________________________
Presented to Parliament of Zimbabwe

2017
_________________________________________
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Office of the Auditor-General
of Zimbabwe
48. George Silundika Avenue
Cnr. S. V. Muzenda Street,
Harare, Zimbabwe

The Hon. Mr. P. Chinamasa
Minister of Finance and Economic Development
New Government Complex
Samora Machel Avenue
Harare

Dear Sir

I hereby submit my Report on the audit of Appropriation Accounts, Finance and Revenue
Statements and Fund Accounts of Zimbabwe in terms of Section 309 (2) of the Constitution of
Zimbabwe read together with Section 10 (1) of the Audit Office Act [Chapter 22:18], for the
year ended December 31, 2016.

Yours faithfully

M. CHIRI,
AUDITOR-GENERAL.

HARARE
June 14, 2017.
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OAG VISION

To be the Centre of Excellence in the provision of Auditing Services.

OAG M ISSION

To examine, audit and report to Parliament on the management of public resources
of Zimbabwe through committed and motivated staff with the aim of improving

accountability and good corporate governance.

OAG VALUES
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LIST OF ACRONYMS

AfDB African Development Bank
AFROSAI-E African Organisation of Supreme Audit Institutions for English
Speaking Countries
AMTOs Assisted Medical Treatment Orders
APM Accounting Procedures Manual
BAZ Broadcasting Authority of Zimbabwe
BBR Beitbridge - Bulawayo Railway
BEAM Basic Education Assistance Module
BOI Board of Inquiry
CAAZ Civil Aviation Authority of Zimbabwe
CBZ Commercial Bank of Zimbabwe
CCTV Closed-Circuit Television
CMED Central Mechanical Equipment Department
CSC Cold Storage Company
CVR Central Vehicle Registry
DDF District Development Fund
DIMAF Distressed Industries and Marginalized Firms
DIPA Departmental Integrated Performance Agreement
DMFAS Debt Management and Financial Analysis System
DMO Debt Management Office
EU European Union
GAAP Generally Accepted Accounting Principles
GMB Grain Marketing Board
IAS International Accounting Standards
IDBZ Infrastructure Development Bank of Zimbabwe
IDC Industrial Development Corporation
IMF International Monetary Fund
IMPI Information and Media Panel of Inquiry
KRAs Key Result Areas
LDC Livestock Development Committee
MIPA Ministerial Integrated Performance Agreement
MMCZ Minerals Marketing Corporation of Zimbabwe
MOU Memorandum of Understanding
NOCZIM National Oil Company of Zimbabwe
NOIC National Oil Infrastructure Company
NRZ National Railways of Zimbabwe
NSSA National Social Security Authority
OAG Office of the Auditor-General
PAAB Public Accountants and Auditors Board
PAC Public Accounts Committee
PDMO Public Debt Management Office
PFMA Public Finance Management Act
PFMS Public Finance Management System
PMD Provincial Medical Director
PMG Paymaster General Account
POSB People’s Own Savings Bank
PSC Public Service Commission
PSIP Public Sector Investment Programme
PTA Preferential Trade Area
PVA Public Viewing Areas
RBM Results Based Management
RBZ Reserve Bank of Zimbabwe
SAP Systems Application Programme
SDGs Sustainable Development Goals
SEDCO Small Enterprises Development Corporation
SI Statutory Instrument
SME Small and Medium Enterprises
SMEDCO Small and Medium Enterprises Development Corporation
SPB State Procurement Board
SSB Salary Service Bureau
T&S Travelling and Subsistence
UNDP United Nations Development Programme
UNICEF United Nations Children Education Fund
UNWTO United Nations World Tourism Organisation
VAT Value Added Tax
VTC Vocational Training Centre
VED Vehicle Examination Department
VES Visitor Exit Survey
VID Vehicle Inspection Department
YEF Youth Empowerment Facility
ZEC Zimbabwe Electoral Commission
ZERA Zimbabwe Energy Regulatory Authority
ZESA Zimbabwe Electricity Supply Authority
ZETREF Zimbabwe Economic and Trade Revival Fund
ZimASSET Zimbabwe Agenda for Sustainable Socio-Economic
Transformation
ZIMRA Zimbabwe Revenue Authority
ZINARA Zimbabwe National Roads Administration
ZINWA Zimbabwe National Water Authority
ZMDC Zimbabwe Mining Development Corporation
ZRP Zimbabwe Republic Police
ZTA Zimbabwe Tourism Authority
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