THE Auditor General’s Report has revealed that in the Zambia Correctional Service (ZCS), nine correctional facilities in Central Province generated amounts totalling K732,175 from sale of maize and mealie meal but only K2,250 had been remitted contrary to the Zambia Prisons Service standing orders.

According to the Report of the Auditor General on the accounts of the republic for the financial year ended 31st December 2019, the balance of K729,925 was applied on administrative expenses.

“The Zambia Prison Service Standing Orders No. 674 (1) stipulates that revenue received in respect of Prison Industries will be credited to the Prisons Industries Revolving Fund (PIRF) Account. During the period under review, nine correctional facilities in Central Province generated amounts totalling K732,175 from sale of maize and mealie meal. As at 31st August 2020, only K2,250 had been remitted and credited to the Fund while the balance of K729,925 was applied on administrative expenses contrary to the Standing Orders,” the Report read.

The report stated that farm produce amounting to K18,185 were sold on credit and had not been collected.

“During the period under review, various farm produce amounting to K18,185 were sold on credit by Mwinilunga Remand Correctional Facility. However, as at 31st August 2020, revenue from the credit sales had not been collected,” it stated.

The Report stated that amounts totaling K40,631 generated from PIRF activities at two correctional facilities were not deposited in the PIRF account but were utilized.

“Section 28 (3) of the Public Finance Management Act No. 1 of 2018 stipulates that a Controlling Officer or an office holder who without reasonable cause fails to deposit public monies received as provided under sub section (1) commits financial misconduct. However, amounts totalling K40,631 generated from PIRF activities at Milima and Kamwala Remand Correction Facilities in Kasama and Lusaka respectively were not deposited into the PIRF account but were utilised at source,” the Report read.

It disclosed that there were delays in banking revenue generated from sale of various products in amounts totalling K44,062 for periods ranging from two to 28 days.

“Financial Regulation No.121 (1) requires that all Government revenues collected be deposited by the following working day.

Contrary to the regulation, there were delays in banking revenue generated from sale of various products in amounts totalling K44,062 for periods ranging from two to 28 days at four correctional facilities,” the Report disclosed.

It stated that six correctional facilities operated without safes thereby rendering public funds articles and accountable documents unsafe.

“Financial Regulation No. 155 defines a safe as a secure container issued by government in which public monies, articles and accountable documents are to be kept. However, it was observed that Solwezi Regional Office, Mukobeko Maximum, Solwezi, Isoka, Mpika and Chinsali Correctional Facilities operated without safes thereby rendering public funds, articles, and accountable documents unsecured,” it stated.

The Report revealed that amounts totaling K102,819 was issued to several officers to procure goods and services whose values were obtainable on the market.

“Financial Regulation No. 96 (1) requires that special and accountable imprest should be retired immediately the purpose for which they are issued has been fulfilled. Contrary to the regulation, accountable imprest in amounts totaling K47,114 issued to several officers had not been retired as at 31st August 2020. Financial Regulation No. 86 (c), states that, “accountable imprest is imprest that is issued as payment to facilitate the purchase of goods and services whose value cannot be ascertained at the time”. Contrary to the regulation, imprest in amounts totalling K102,819 was issued to several officers to procure goods and services whose values were obtainable on the market,” the Report disclosed.

It further stated that Mukobeko Maximum Correctional Facility issued imprest in amounts totaling K34,790 to four officers to carry out activities but no activity reports were availed for audit to confirm whether the activities were undertaken.

“Mukobeko Maximum Correctional Facility issued imprest in amounts totaling K34,790 to four officers to carry out exhibitions at the agricultural and commercial show and attend a senior management course in Lusaka. However, no activity reports were availed for audit to confirm whether the activities were undertaken,” it stated.

Meanwhile, the Report stated that the regional commanding officer at Chitumba Correctional Facility authorised seven payments in amounts totalling K504,500 which were above the K10,000 threshold.

“The Public Procurement Act No. 12 of 2008 stipulates that the Head of Department can approve payments up to K10,000. However, the Regional Commanding Officer at Chitumba Correctional Facility authorised seven payments in amounts totalling K504,500 which were above the K10,000 threshold,” stated the Report.