Online Reporter
Trust Freddy
Herald Correspondent
AT least 71 percent of the country’s 92 local authorities did not submit financial statements for the financial year ended December 31, 2024, acting Auditor-General Rheah Kujinga has said.
This comes amid revelations that councils were topping the Zimbabwe Anti-Corruption Commission’s graft list, with the Auditor-General warning that their continued lagging behind created gaps in accountability.
The persistent failure by local authorities to comply with the Public Finance Management Act (PFMA) has also prompted legislators to recommend that the Ministry of Public Works withhold approval of budgets for councils that fail to submit financial statements as required.
According to the 2024 Auditor-General’s report tabled before Parliament recently, 66 out 92 local authorities failed to meet the deadline.
“Only 26 local authorities have submitted financial statements up to financial year ended December 31, 2024, while 66 were yet to submit financial statements for the year ended December 31, 2024,” reads part of the report.
“This signifies a downward performance in terms of submission of financial statements. Among those in arrears, are entities that are expected to clear arrears and smoothly migrate to International Public Sector Accounting Standards (IPSAS).”
In the current year, Mrs Kujinga reported that nine local authorities (14 percent) had not submitted financial statements for 2023 and 2024, compared to 18 (24 percent) that had arrears of 2 years (2022 and 2023) in the prior year.
“These local authorities need to be monitored by the relevant stakeholders as their lagging behind will affect full IPSAS implementation.
“Late submission of financial statements creates gaps on accountability and this has resulted in most of the local authorities not being able to avail supporting documents and reconciling variances noted during the audit.”
According to the report, as of March 31 2025, Bulawayo City Council was yet to submit accounts for audit for the years 2023 and 2024, while Harare, Gweru, Kadoma, and Masvingo City Councils were yet to submit for the year 2024.
The report also revealed that audits for Harare for the years 2022 and 2023 were still in progress, while the audit for Bulawayo City Council for the year 2022 was still in progress.”
Some of the local authorities yet to submit their financial statements for the year ended December 31, 2024, include Beitbridge, Bindura, Chinhoyi, Kariba municipalities, among others.
The Parliamentary Portfolio Committee on Public Accounts recently called on the Ministry of Local Government and Public Works to initiate disciplinary action against council chief executive officers who have failed to submit financial statements on time.
Presenting a report before the National Assembly a fortnight ago concerning the 2020 audited accounts for the Karoi Town Council, the committee noted widespread non-compliance among local authorities with the Public Finance Management Act (PFMA), which requires the timely submission of financial statements.
“The Committee recommended that the Permanent Secretary of the Ministry of Local Government and Public Works should initiate disciplinary measures for chief executive officers of councils who are not up to date in submitting their financial statements by 31 August 2025,” it said.
In addition, the committee recommended that the ministry should withhold approval of budgets for councils that fail to submit financial statements.
