Constitution of Zambia (Amendment)
[No. 2 of 2016
99
(2) The office of Auditor-General shall be decentralised to the
Provinces and progressively to districts, as prescribed.
(3) The following shall be prescribed:
(a) the qualifications of the Auditor-General;
(b) the operations and management of the office of the
Auditor-General;
(c) the recruitment, supervision, grading, promotion and
discipline of the staff of the Auditor-General; and
(d) the finances of the office of the Auditor-General.
250. (1) The Auditor-General shall—
(a) audit the accounts of—
(i) State organs, State institutions, provincial
administration and local authorities; and
(ii) institutions financed from public funds;
(b) audit the accounts that relate to the stocks, shares and
stores of the Government;
(c) conduct financial and value for money audits, including
forensic audits and any other type of audit, in respect of
a project that involves the use of public funds;
(d) ascertain that money appropriated by Parliament or raised
by the Government and disbursed—
(i) has been applied for the purpose for which it was
appropriated or raised;
(ii) was expended in conformity with the authority
that governs it; and
(iii) was expended economically, efficiently and
effectively; and
(e) recommend to the Director of Public Prosecutions or a
law enforcement agency any matter within the
competence of the Auditor-General, that may require to
be prosecuted.
(2) The Auditor-General shall not be subject to the direction or
control of a person or an authority in the performance of the
functions of office.
Functions of
AuditorGeneral