Report of the Auditor-General for the Financial Year ended December 31, 2021 on Local Authorities


The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position and financial performance. In the public sector, the users of financial statements include the Parliament, development partners and the public at large. The objectives of a financial statements audit in the public sector are often broader than expressing an opinion whether the financial statements have been prepared, in all material respects, in accordance with the applicable financial reporting framework but also include service delivery issues.
My Office is mandated by the Constitution of Zimbabwe as amplified in the Audit Office Act [Chapter 22:18] to report to Parliament my findings on the examination of accounts of all public entities. In fulfilling this mandate, I do contract from time to time, some of the audits to public auditors registered in terms of the Public Accountants and Auditors Act [Chapter 27:12] as stated in section 9 of the Audit Office Act [Chapter 22:18]. Accordingly, I have included audit findings from such auditors in this report.



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