CHAPTER 1 

1.0 INTRODUCTION 

This Chapter outlines background to the devolution program, the motivation, organizational structure, funding and the audit design. 

1.1 Background 

The Government of Zimbabwe identified devolution as a key pillar to achieving an upper middle income economy status by 2030. Section 264 (1)(e,f) of the Constitution of Zimbabwe Amendment (No. 20) Act 2013 provides for devolution of governmental powers and responsibilities to be devolved to Provincial and Metropolitan Councils and Local Authorities. The objectives of devolution are to give powers of local governance to the people and enhance 

participation in making decisions affecting them as well as to promote democratic, effective, transparent, accountable and coherent government in Zimbabwe as a whole. The provisions of devolution in the Constitution are also supported by the National Development Strategy 1(NDS1) on paragraph 729 which stipulates that devolution funds are supposed to be utilised for upgrading, rehabilitation and maintenance and construction of new infrastructure. The key pillars of devolution which are electricity, education, water and sanitation, transport, health and public amenities will be implemented by the councils using devolution funds from Central Government. 

To align the devolution program with the Constitution, the Provincial Councils and Administrative Amendment Bill states that there is need to establish Provincial and Metropolitan Councils. In addition to amendment of Provincial Councils and Administrative Act [Chapter 29:11], other subsidiary legislations such as the Urban Council Act [Chapter 29:15], Rural Councils Act [Chapter 29:13], Regional and Town and Country Planning Act [Chapter 29:12], Rural Councils and Administration Act [Chapter 29:11] need to be reviewed and amended to align the devolution program with the Constitution.