Online Reporter
Vusumuzi Dube, Deputy Radar Editor
BULAWAYO City Council’s burial services has been rocked by serious administrative and financial control weaknesses that expose the local authority to possible revenue leakages, incomplete burial records and poor cemetery management, an internal performance audit has revealed.
The confidential audit report, which reviewed the city’s burial services between 2022 and 2024, found widespread weaknesses in the co-ordination of burial revenue, missing interment receipt records, poor record keeping, inadequate infrastructure and weak cemetery access controls.
The report concludes that while burial services remain an essential public service, they are only “partially effective” and require urgent reforms to strengthen accountability and restore public confidence.
“The audit identified weaknesses in the co-ordination, documentation and reconciliation of burial revenue between the Health Services Department and the Financial Services Department.
“Interment records, BIQ receipts, burial orders, cemetery registers and manual records were not consistently reconciled, creating risks of revenue leakage, weak audit trails and disputed burial records,” reads the report.
The audit said 13 755 burials and 237 cremations were recorded during the review period, with Luveve Cemetery accounting for 8 515 burials (62 percent) and Umvutsha Cemetery handling 4 551 burials (33 percent), placing immense pressure on the two facilities.
One of the most alarming findings was the disappearance of records from 16 periods of CT Form 30 (Interment Receipt Book), creating significant gaps in the audit trail.
“Audit identified 16 periods during which receipt-book records were missing, resulting in significant gaps in the physical audit trail for burial revenue transactions,” the report states.
“Although BIQ records show payments were processed, audit could not verify the corresponding interment receipt-book records because the relevant books were unavailable for inspection.”
Auditors said the absence of those records severely limited their ability to independently verify the completeness and traceability of burial revenue.
The report also found that burial payments were being recorded twice through different documents, creating opportunities for duplication and abuse.
It noted that clients first receive an official machine-generated receipt from Revenue Hall before being issued with another document known as CT Form 30 by the Health Services Department.
“The procedure does not clearly define whether CT Form 30 is a revenue receipt, a burial authorisation document, or a cemetery control document. This creates uncertainty over its ownership, custody, issue, cancellation, reconciliation and supervisory review,’ reads the report.
To eliminate the risk, auditors recommended renaming the document from an ‘Interment Receipt’ to an ‘Interment Authorisation Form’ since official proof of payment is already issued by the Finance Department.
The audit further uncovered staffing shortages and weak supervision in burial administration, saying interment documentation was often prepared by rotating administrative staff and students instead of dedicated cemetery personnel.
It noted that no senior official consistently reviewed the work being done, leading to incomplete records, missing receipt numbers, duplicated entries and inconsistent cemetery information.
The report also highlighted major weaknesses in cemetery records, saying the council frequently failed to capture critical client details such as next-of-kin information, grave holder identities and contact details.
It warned that the poor quality of records could make it difficult for the city to locate graves, resolve disputes or identify rightful grave holders in future.
Auditors also found discrepancies between physical grave numbers and those recorded in official cemetery registers.
“Cemetery records remain largely manual and fragmented across various record books, increasing the risk of incomplete records, delayed searches, inconsistent grave information and the loss or deterioration of historical burial data,” reads the report.
The audit also paints a bleak picture of the condition of the city’s cemeteries.
Among the deficiencies noted were a non-functional primary cremator at West Park Crematorium, poorly maintained grave-digging machinery, a dilapidated West Park Chapel with a broken roof and bird infestation, dysfunctional toilets at Lady Stanley and Umvutsha cemeteries, overgrown grass, illegal dumping and inadequate boundary fencing.
Auditors observed cattle grazing among graves at Luveve Old Cemetery and people entering cemeteries through undesignated points because of weak access controls.
“Poorly maintained cemetery infrastructure exposes the City to health and safety risks, public health concerns, service delays, increased repair costs, damage to graves and reputational damage where cemeteries do not provide a safe, orderly and dignified environment,” the report says.
The audit also revealed that many residents are unaware of services offered by the city.
According to a survey conducted by Internal Audit, 54 percent of respondents did not know that the council provides grave maintenance services.
The report noted that cremation uptake remains low, with only 237 cremations recorded over three years, partly because of the city’s ageing cremation infrastructure.
Auditors also identified an opportunity for the city to introduce grief counselling and bereavement support services after 76 percent of survey respondents indicated they would be willing to access such services.
On finances, the audit questioned the sustainability of the city’s grave reservation fees, saying they are significantly lower than those charged by comparable local authorities.
It cited Victoria Falls as an example, where reserved graves cost US$200 annually compared to Bulawayo’s approximately US$35 to US$43.
“Current charges do not appear to reflect the long-term costs of cemetery administration, maintenance and sustainability,” the report noted.
