HOW THE ZIMBABWE SAI ASSISTS IN THE PROCESS OF ENSURING PUBLIC

ACCOUNTS COMMITTEES EFFECTIVENESS IN THE EXECUTIVE

ACCOUNTABILITY FOR PUBLIC SPENDING

By Mrs Mildred ChiriC&AG ZIMBABWE

VISION To be the Audit nerve center by 2020. MISSION STATEMENT To examine, audit and report on the public

accounts of Zimbabwe

Vision & Mission

In terms of the Constitution of Zimbabwe, the Comptroller and Auditor-General is required to examine, audit and report on all public accounts of Zimbabwe specifically section 106 of the Constitution of Zimbabwe spells out the mandate of the Comptroller and Auditor-General.

Mandate

Section 12 of the Audit Office Act provides that the audit reports should be tabled in Parliament of Zimbabwe. The reports refer to the financial audit reports and special reports. Special reports are normally referred to as Value for Money and investigative reports.

Tabling of the Report

Once the reports are tabled - PAC & OCAG identifies matters which warrant consideration.

The C & AG then prepares memoranda and draft questions on matters identified for PAC deliberations.

The Role of the C & AG in relation to PAC

PAC invites Acc Officers to respond to questions raised.

C &AG advises PAC on the validity of the responses and evidence submitted by the officials.

After the interrogations, the PAC prepares a report to the full house of Parliament

The Role of the C & AG in relation to PAC

OCAG PAC meetings and training workshops either as an advisor or for professional guidance.

OCAG participated together with other stakeholders such as Public Accountants and Auditors Board (PAAB) and Institute of Chartered Accountants of Zimbabwe (ICAZ).

Co-operation between C & AG and PAC

PAC has contributed to OCAG transformation endevors such as the current ongoing process of drafting the Audit Office regulations.

The Office also interacts with the Committee at times when selecting an area for the Value for Money audit projects. This helps the Committee to understand and articulate issues in the report well when it is presented to them.

Co-operation between C & AG and PAC

THANK YOU

Conclusion