The Auditor-General’s office appears to have ruffled feathers if the latest response from government is anything to go by.

Acting Auditor-General Rheah  Kujinga recently released a damning report which exposed  poor corporate governance practices in ministries and State-owned entities.

The audit revealed a free-for-all scenario in which the custodians of finances were caught napping.

The report for the year ending December 2023 showed that payments of ZWL$1,7 billion and US$2,3 million were made towards the procurement of vehicles which were never delivered.

However, Finance secretary George Guvamatanga said what the Auditor-General unearthed was already known to Treasury, adding that the report was "misdirected".

Guvamatanga told reporters after a closed door session with the Parliamentary Portfolio Committee on Budget and Finance that the work of the internal audit unit had already established that some goods had not been delivered.

“So I was then highlighting that by actually highlighting it as a finding, can safely say that the office of the AG actually misdirected themselves because within the three pillars of control, those are actually regarded as issues known to management,” Guvamatanga said.

In her report, Kujinga said ministries and commissions were required to submit their financial statements by January 31 and supporting statements by February 28 of each year.

At the time of concluding the report in June, 58 financial statements had not been submitted for audit and no reasons were proffered.

The Finance ministry where Guvamatanga is the CEO was found wanting.

According to the audit report, the ministry had not submitted statements for the 2023 National Development Fund. It also had not submitted statements for the Consolidated Revenue Fund for the years 2023, 2022, 2021 and 2020.

The ministry had also not submitted statements on summary of transactions on the Ex-chequer, statement of public financial assets, statement of receipts and disbursements and schedule of outstanding revenue for years 2020 to 2023.

As the custodian of the national purse, the ministry is expected to lead by example in submitting accounts.

The work of the Auditor-General is prescribed in the Constitution of Zimbabwe and the Audit Office Act.

Section 309 of the Constitution of Zimbabwe says the Auditor-General’s functions are (a) 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; (b) at the request of the government, to carry out special audits of the accounts of any statutory body or government-controlled entity; (c) to order the taking of measures to rectify any defects in the management and safeguarding of public funds and public property; and (d) to exercise any other functions that may be conferred or imposed on him or her by or under an Act of Parliament.

According to the Constitution, public officers must comply with orders given to them by the Auditor-General.

The Auditor-General’s function is to satisfy him/herself that the receipt and disbursement of public moneys has been made in accordance with proper authority and has been correctly accounted for and that all reasonable precautions have been taken to safeguard State property. The Auditor-General also carries out value for money audits, which entail examining into the economy, efficiency and effectiveness with which those entrusted with financial and material resources have utilised them in carrying out their mandates.

The Auditor-General must be allowed to do her work without undue interference.