Africa-Press – Zambia. THE 2024 Audit Report on Local Authorities has revealed that a Kabwe Municipal Council Group Accountant misappropriated over K1.8 million by processing duplicate salary payments and other personal emoluments into his personal bank account.
The Auditor General’s audit report has also disclosed that Kapiri Mposhi Town Council paid over K2 million to eight suppliers for various goods which, as of September 30, 2025, had not been delivered and no action had been taken by the local authority.
Meanwhile, the report has revealed that Mpulungu Town Council could not provide the whereabouts of a motor vehicle, despite it being recorded in the asset register.
The audit report indicated that the matter in which the Kabwe Municipal Council Group Accountant misappropriated funds was reported to the police, but no recoveries had been made.
“Regulation No. 84 of the Public Finance Management (General) Regulations of 2020 requires payment of salaries and wages to be made directly into an office holder’s bank account at any bank within the Republic. Contrary to the Regulation, during the period from June 2024 to September 2025, the Group Accountant at Kabwe Municipal Council misappropriated funds in amounts totalling K1,899,149 (2025 – K1,479,057.28 and 2024 – K420,091.39) by processing duplicate payments of salaries and other personal emoluments from the local authority’s Market Account to his personal bank account. As of 31st October 2025, although the matter had been reported to the Police, no recoveries had been made,” the report read.
Meanwhile, the report revealed that Kapiri Mposhi Town Council paid over K2 million to eight suppliers for the procurement of goods, but the goods were not delivered as of September 30, 2025.
“A scrutiny of records such as bank statements, ledgers and stores records relating to the Sector Grant Account revealed that during the period under review, amounts totalling K2,046,387 were paid to eight suppliers for the procurement of various goods. However, as at 30th September 2025, the goods had not been delivered by the suppliers and no action had been taken by the local authority. Further, the payments made were not supported with payment vouchers and invoices,” the report stated.
“Section 133 of the Roads and Road Traffic Act, Cap 464 of the Laws of Zambia requires all motor vehicles using public roads to have a minimum of third-party insurance cover. Contrary to the Act, the local authority had not insured a Futon light truck registration number BBA 3006 and Ford Ranger registration number BAD 8168, which were involved in accidents on 2nd April 2024 and 5th May 2024 respectively. Consequently, the local authority spent amounts totalling K77,980 for repairing the Futon Light Truck while the Ford Ranger had not been repaired as at 30th September 2025”.
The audit report further revealed that the Livingstone City Council made an advance payment of over K100,000 to a garage in Lusaka to repair a fire truck involved in an accident, but no work was done and the money was not recovered.
“In 2018, a Man Fire Truck with registration number 668 CK Ziegler whose value could not be ascertained was involved in a road traffic accident and taken to a garage (CLA Commercial Motors Limited) in Lusaka for repair at a cost of K135,153. In this regard, in March 2018 the local authority made an advance payment of K100,000 leaving a balance of K35,153. However, no works were done by the CLA Commercial Motors Limited and on 18th December 2023 the local authority retrieved the fire truck and parked it at a private garage (Mewmanzi Enterprise Limited) in Lusaka who was paid an amount of K10,000 for storage on 4th January 2024. On 4th January 2024, the local authority took the fire truck to Livingstone Council garage for safe keeping. As at 30th September 2025, the fire truck had not been repaired and the amount of K100,000 paid to CLA Commercial Motors Limited for repair works had not been recovered by the local authority,” the report stated.
The report also disclosed that Mpulungu Town Council could not provide the whereabouts of a motor vehicle, despite it being recorded in the asset register.
“An examination of financial and other records maintained at Mpulungu Town Council for the financial year ended 31st December 2024 and a physical inspection of selected projects carried out in September 2025 revealed the following: Section 41 (1) of the Public Finance Management Act No. 1 of 2018 stipulates that a Controlling Officer is responsible for the management of public assets and stores of the head of expenditure. Contrary to the Act, the local authority could not account for a Nissan Twin Cab Hardbody registration number ABF 6863 whose value could not be ascertained as it was not availed for physical verification. As at 30th September 2025, the vehicle was still missing despite it being recorded in the asset register,” read the report.
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