PREAMBLE 

Introduction 

This report contains the results of audits of Local Authorities following the end of the 2023 financial year. 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 public sector, the users of financial statements include various stakeholders, inter alia, parliament, development partners and the public at large. The objectives of financial statements audit in the public sector are often broader than expressing an opinion on whether the financial statements have been prepared, in all material respects, in accordance with the applicable financial reporting framework but also to address service delivery issues. Local Authorities service delivery is critical in improving the quality of life of citizens. 

Mandate 

My mandate is set out in the Constitution of Zimbabwe Amendment (No. 20) Act, 2013 and amplified in the Audit Office Act [Chapter 22:18]. I am required to audit and report to the 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