HARARE City Council (HCC), once a beacon of urban management and development, has been plagued by a series of financial mismanagement issues and administrative inefficiencies. Recently, President Emmerson Mnangagwa appointed a commission of inquiry to investigate these problems. This move raises significant questions about the role and effectiveness of the Auditor-General, who is constitutionally mandated to ensure accountability in public sector financial management. Has the Auditor-General failed, thus necessitating the presidential intervention?
The role of the auditor-general
The Auditor-General of Zimbabwe plays a crucial role in promoting transparency, accountability, and good governance in public institutions. The office is responsible for auditing public accounts, reporting on the financial management of public entities, and making recommendations to rectify any identified issues. Over the years, the Auditor-General’s reports have consistently highlighted financial mismanagement and systemic issues within the City of Harare.
Previous audit reports: A history of mismanagement
A review of previous audit reports for the City of Harare reveals a troubling pattern of financial irregularities:
Misappropriation of funds:
Audit reports have repeatedly pointed out instances where funds intended for critical services like water supply and infrastructure maintenance have been misappropriated. In several cases, funds were unaccounted for, and expenditures lacked proper documentation.
Procurement irregularities:
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There have been numerous violations of procurement regulations, with contracts awarded without proper tender processes. This has led to inflated costs and substandard service delivery, undermining public trust in the council's ability to manage resources effectively.
Poor financial controls:
The Auditor-General’s reports have also highlighted inadequate financial controls, with weak oversight mechanisms allowing for unauthorised expenditures and embezzlement. This has exacerbated the city's financial woes, leading to service delivery failures.
Is the commission of inquiry a necessary intervention?
Given the persistent issues outlined in the Auditor-General's reports, the President's decision to appoint a commission of inquiry appears to be a response to the perceived ineffectiveness of the existing oversight mechanisms. While the Auditor-General has done commendable work in identifying and reporting issues, the implementation of recommendations and enforcement of accountability have been lacking.
Key factors for the commission:
Enforcement of recommendations: One of the primary roles of the commission should be to ensure that the recommendations from the Auditor-General’s reports are implemented effectively.
Systemic reforms: The commission should focus on identifying and addressing systemic issues within the City of Harare’s financial management practices, ensuring long-term sustainability and accountability.
Accountability Measures: Holding individuals and entities accountable for financial mismanagement and corruption is crucial. The commission needs the authority and support to enforce accountability.
Has the Auditor-General failed?
While it may seem that the appointment of a commission of inquiry indicates a failure on the part of the Auditor-General, the reality is more complex. The Auditor-General’s role is to audit and report; however, the implementation of recommendations requires action from the city council and other relevant authorities. The persistent issues in Harare suggest a failure at multiple levels, including:
Lack of political will: Implementing audit recommendations often requires strong political will, which appears to have been lacking.
Ineffective Governance Structures: Weak governance and oversight structures within the City of Harare have undermined efforts to address financial mismanagement.
Moving forward: Recommendations for improvement
Strengthening governance:
Establish robust internal controls and governance frameworks to enhance accountability and transparency within the City of Harare.
Enhancing oversight:
Empower the Auditor-General’s office with additional resources and authority to enforce compliance with audit recommendations.
Political commitment:
Ensure sustained political commitment to addressing the issues identified in audit reports, including necessary legislative and policy reforms.
Public engagement:
Increase public engagement and awareness around the findings of the Auditor-General’s reports and the actions taken by the commission of inquiry.
Conclusion
The appointment of a commission of inquiry into the City of Harare’s financial management issues highlights the critical need for effective oversight and accountability mechanisms. While the Auditor-General has played an essential role in identifying problems, the lack of implementation and enforcement has necessitated further intervention. Moving forward, it is imperative that the government strengthens governance structures, ensures compliance with audit recommendations, and fosters a culture of transparency and accountability to restore public trust and improve service delivery in Harare.
This article was coordinated by Fungayi Antony Sox, a Harare-based communications consultant.
Mark Hussain Mtombeni is a qualified accountant with the Midlands State University and the Chartered Accountants Academy. He boasts of expertise in audit, financial reporting, and tax issues having completed his articles with HLB Zimbabwe Chartered Accountants.
He currently consults for several businesses across sectors and the views expressed here do not reflect the views of entities he associates with. He can be reached on thefinanceguy22@gmail.com or +263 719 412
