Online Reporter
Ray Bande
Senior Reporter
SIXTY-SIX of Zimbabwe’s 92 local authorities have failed to submit their 2024 books of accounts for audit, Acting Auditor General, Mrs Rheah Kujinga has revealed in a damning report recently tabled before Parliament.
The 497-page audit, covering the financial year ending December 31, 2024, paints a grim picture of widespread mismanagement and corruption.
It describes how councils have effectively been reduced to “banana republics,” where kleptocratic systems—leaders exploiting public office for private gain—continue unchecked.
Put simply, the report calls it “rule by thieves.”
The findings expose rampant financial malpractice: goods procured three years ago remain undelivered, millions of dollars in transactions lack supporting documents or receipts, and revenue collected from parking fees and council-run schools has not been properly accounted for.
The report further notes that 12 local authorities procured equipment in the past three years that has yet to be delivered.
Alarmingly, 66 councils have not submitted their 2024 accounts, nine are still outstanding for 2023, and some are yet to present records dating back to 2019. Mrs Kujinga condemned the chronic late submissions, warning that they create serious accountability gaps.
Only 26 councils—including Mutare City Council, Victoria Falls City Council, Marondera Municipality, and Chitungwiza Municipality—have submitted their 2024 accounts.
In Manicaland Province, just one council has complied.
The accountability crisis is stark.
For example, Chipinge Town Council has failed to remit ZWL$780 million in statutory deductions owed to the National Social Security Authority (NSSA), Zimbabwe Manpower Development Fund (ZIMDEF), and the Zimbabwe Revenue Authority (ZIMRA). The council also ignored most recommendations from the 2023 audit, addressing only two of 12 adverse findings.
Unresolved issues include failure to record infrastructure assets in financial statements, neglecting to value biological assets, lack of proof of ownership for council property, and failure to revalue plant and equipment. The council has also not ceased casualisation of labour, in violation of the Labour Act of 2016, nor has it repaid its Public Sector Investment Programme (PSIP) loan. Basic service delivery remains compromised, with non-functional water meters, persistent leakages, and an incomplete sewer reticulation system.
The Acting Auditor General’s earlier 2022 report had already flagged major urban councils for misusing devolution funds, selling houses to managers, and failing to provide essential infrastructure. Many councils continue to present accounts that do not explain how payments were authorised, underscoring systemic weaknesses in financial governance.
“I noted that most findings in local authorities continue to be in respect of financial mismanagement, non-compliance with international Public Sector Accounting Standards and International Financial Reporting Standards and laws and regulations, untaxed benefits, lack of adequate controls over contract management and management of stands sales and poor service delivery,” she said.
While all local authorities have been receiving devolution funds so that they can upgrade their capital spending and build, extend and repair infrastructure and their pool of capital equipment, some misused the money.
“I noted that some councils did not use the money as intended,” said Mrs Kujinga.
Some of the local authorities received disclaimer opinions; they could not provide any evidence that funds were used properly and among those hit by that damning opinion were Harare City Council, Hwange Local Board, Kusile Rural District Council, Mazowe Rural District Council, Mutasa Rural District Council and Nyaminyami Rural District Council.
“The lack of transparency on how these local authorities used public funds significantly compromised transparency and accountability and in turn affected service delivery to the public,” she said.
If they walk the talk, the declaration by Mutare City Council Town Clerk, Mr Blessing Chafesuka, during a recent march against corruption, would go a long way in setting the pace in the fight against corruption.
Mr Chafesuka said: “That is why as a city, we hereby undertake: To strengthen and rigorously enforce our internal controls, procurement policies, and audit mechanisms to close the doors on opportunities for fraud and mismanagement.
“To enhance public transparency by proactively disclosing key information, such as budgets, awarded contracts, and project progress thereby empowering every resident to be an overseer of their own city’s resources.
“To foster a culture of ethical reporting by protecting whistle-blowers and providing clear, safe, and confidential channels for reporting malpractices within our administration and the wider community.
“To ensure robust investigation and accountability, working in close partnership with Zimbabwe Anti-Corruption Commission, Zimbabwe Republic Police, and audit bodies to ensure every credible allegation is pursued and justice is served.
“To invest in integrity education across all departments and in our communities, building a generation of public servants and citizens who value honesty as the non-negotiable foundation of public trust.”
Thus, in his speech at the same function, Minister of State for Manicaland Provincial Affairs and Devolution, Advocate Misheck Mugadza, who was represented by Mutare District Development Coordinator, Mr Tendai Kapenzi, said: “We recognise the efforts made by City of Mutare in spearheading this commemoration. Such initiatives at local government level are essential.
“Local authorities are custodians of service delivery, infrastructure development, and community welfare. Strengthening anti-corruption systems within municipalities directly improves the lives of ordinary citizens.
“In this fight, Government continues to support institutions such as Zimbabwe Anti-Corruption Commission (ZACC), National Prosecuting Authority, and Zimbabwe Republic Police. We are advancing digital systems that reduce human interference in procurement and financial management, and we are promoting transparent governance across all sectors.”
