By MILDRED KATONGO  –

UNACCOUNTED-FOR revenue in the latest Auditor General’s report has increased from K67 million in 2013 to K390 million for the financial year ending December 2014.
The unvouchered expenditure is where payment vouchers are either missing, unsupported or inadequately supported by relevant documents such as receipts and purchase orders.
The report released yesterday by the Auditor General’s office public relations manager, Ellen Chikale also highlighted misapplication of funds as the second highest irregularity.
In 2014, a total amount of K73.6 million was misapplied compared to K65 million in 2013.
The report further stated that the misapplication arose when controlling officers applied resources on activities other than those for which the funds were appropriated by Parliament and for which no authority was sought from the Secretary to the Treasury to vary funds.
Ms Chikale said the report had also issues related to the failure to undertake activities that were funded in amounts totalling K55 million under the Constituency Development Fund.
The report further highlighted the failure to remit statutory contributions by various institutions in amounts totalling K54 million.
“The report states that the failure to remit statutory contributions mainly comprises the non-remittance of taxes to ZRA and non-remittance of NAPSA contributions both of which attract penalties,” she said.
The report also cited infrastructure projects that were either delayed in being completed or whose executions were not done in line with the contract terms.
In some cases, contractors abandoned projects after being paid advance payments and had not returned to the construction sites as of December.
Ms Chikale said during the year 2015, the office carried out a number of audits and interacted with the controlling officers extensively to provide them with an opportunity to take corrective action on the findings of the audits.
“In this regard, the report contains 103 audits; 96 paragraphs are on audit findings while seven are on other matters.
“The 96 paragraphs could not be resolved as of December 2015 when the report went for printing. Sixteen reports were resolved administratively,” she said.
In another development, Ms Chikale said the office had issued six performance audit reports of which two had since been tabled.
She said the two reports that were tabled were on the management and control of livestock diseases and sustainable management of fish resources in natural waters.
“These reports interrogate the economy, efficiency and effectiveness of Government programmes and activities,” she said.