Section 309 (2) (a) of the Constitution provides for the functions of the Auditor General as follows:
“to audit the accounts, financial systems and financial management of all departments, institutions and agencies of Government, all provincial and metropolitan councils and all local authorities”.
National Assembly Standing Order No. 16 mandates the Public Accounts Committee to examine the sums granted by Parliament to meet public expenditure and such other accounts laid before the National Assembly.
It is therefore, the duty of the Public Accounts Committee to report whether such public funds have been managed and expended as authorised by Parliament. In this context, the Committee examined the audited Appropriation and Funds Accounts for the Ministry of Transport and Infrastructure Development as reported by the Auditor General in her Annual Report for the financial years ended December 31, 2014 and 2015 respectively.
3.0 METHODOLOGY
The Committee held two oral evidence sessions with Mr Munodawafa, the then Permanent Secretary and Accounting Officer for Ministry of Transport and Infrastructural Development, and other senior officials within the Ministry. The Committee requested written evidence which was then analysed and further formed the basis of the Report.
4.0 FINDINGS AND OBSERVATIONS BY THE COMMITTEE
4.1 APPROPRIATION ACCOUNTS FOR THE MINISTRY OF TRANSPORT AND INFRASTRUCTURAL DEVELOPMENT FOR THE YEAR ENDED DECEMBER 31, 2014
4.1.1 Unvouched and Misallocation of Expenditure, 2014
Section 81 (2) (b) (iii) of the PFMA requires all payments for public monies to be supported by sufficient vouchers of proof of payment. The Ministry, in violation of this provision, failed to avail for audit examination payment vouchers amounting to $608 478 for the Harare – Mutare road project. The Audit therefore could not verify the nature of expenditure incurred under the project.
Furthermore, Treasury Instruction 0950 requires all expenditure on voted funds to be classified under appropriate sub-heads and items as shown in the Estimates of Expenditure. During the period under review, Treasury released $400 378 for the Harare – Mutare project but funds were used to settle outstanding invoices for other projects which had no allocation under the 2014 Budget. These were Harare – Masvingo $199 785 – [HON. MEMBERS: Inaudible interjections.]-
Hon. Speaker, can I be heard in silence because I am talking here and I am mentioning names of some constituencies where Members of Parliament may have interest because they are really responsible for those communities. I think understanding and hearing what I am saying here, will give the benefit of a report back to their constituencies.
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