The State Audit Commission

THE STATE AUDIT COMMISSION ACT, 2016
A RRANGEMENT OF S ECTIONS
PART I
P RELIMINARY PROVISIONS
Section
1. Short title and commencement
2. Interpretation
PART II
T HE S TATE A UDIT C OMMISSION
3. Seal of Commission
4. Functions of Commission
5. Composition of Commission
6. Proceedings of Commission
7. Committees
8. Emoluments
9. Secretary and other staff
10. Disclosure of interest
11. Prohibition of publication or disclosure of information to
unauthorised persons
12. Oath on appointment
13. Immunity
PART III
FINANCIAL PROVISIONS
14. Funds of Commission
15. Financial year
16. Accounts and audits
17. Annual report
PART IV
GENERAL P ROVISIONS
18. Privileged reports
19. General offences
20. Regulations
State Audit Commission [No. 27 of 2016 595
Single copies of this Act may be obtained from the Government Printer
P.O. Box 30136, 10101 Lusaka. Price K24.00

Audit Commission [No. 27 of 2016 595
Single copies of this Act may be obtained from the Government Printer
P.O. Box 30136, 10101 Lusaka. Price K24.00

An Act to provide for the membership, functions, operations
and financial management of the State Audit Commission;
and provide for matters connected with, or incidental to,
the foregoing. [7th June, 2016
ENACTED by the Parliament of Zambia. PART I
P RELIMINARY PROVISIONS
1. This Act may be cited as the State Audit Commission Act,
2016, and shall come into operation on such date as the Minister
may appoint by statutory instrument. 2. In this Act, unless the context otherwise requires—
“ associate ” has the meaning assigned to it in the Anti-
Corruption Act, 2012;
“ Auditor-General ” means the Auditor-General appointed
under Article 249 of the Constitution;
“ Chairperson ” means the person appointed Chairperson of
the Commission under section five;
“ Commission ” means the State Audit Commission established
by Article 234 of the Constitution;
“ emoluments ” has the meaning assigned to it in the
Constitution;
“ Emoluments Commission ” means the Emoluments
Commission established under Article 232 of the
Constitution;
Enactment
State Audit Commission [No. 27 of 2016 597
Short
title and
commencement
Interpretation
Act No. 3
of 2012
Cap. 1
Cap. 1
Cap. 1
Cap. 1
GOVERNMENT OF ZAMBIA
ACT
No.

Commission [No. 27 of 2016 597
Short
title and
commencement
Interpretation
Act No. 3
of 2012
Cap. 1
Cap. 1
Cap. 1
Cap. 1
GOVERNMENT OF ZAMBIA
ACT
No.

27 of 2016
Date of Assent: 6th June, 2016

27 of 2016
Date of Assent: 6th June, 2016

598 No.

598 No.

27 of 2016] State Audit Commission
“ Engineering Institution of Zambia ” means the Engineering
Institution of Zambia established under the Engineering
Institution of Zambia Act, 2010;
“ Law Association of Zambia ” means the Law Association
of Zambia established under the Law Association of
Zambia Act;
“ member ” means a person appointed as a member of the
Commission under section five;
“ National Audit Office ” means the National Audit Office
established under the Public Audit Act, 2016;
“ oath ” has the meaning assigned to it in the Constitution;
“ relative ” means—
(a) a person’s son, daughter, brother, sister, nephew,
niece, parent, uncle, aunt, grandparent or cousin;
and
(b) a person’s spouse or the spouse of any of the persons
mentioned in paragraph (a);
“ Secretary ” means a person appointed as Secretary of the
Commission under section nine
“ State institution ” has the meaning assigned to it in the
Constitution;
“ State organ ” has the meaning assigned to it in the Constitution;
“ Vice-Chairperson ” means the person elected Vice-
Chairperson of the Commission under section five;
“ Zambia Institute of Chartered Accountants ” means the
Zambia Institute of Chartered Accountants continued under
the Accountants Act, 2008; and
“ Zambia Institute of Human Resources Management ” means
the Zambia Institute of Human Resources Management
established under the Zambia Institute of Human Resources
Management Act, 1997.

Management ” means
the Zambia Institute of Human Resources Management
established under the Zambia Institute of Human Resources
Management Act, 1997.

Cap. 31
Act No. of
2016
Cap. 1
Act No. 13
of 2008
Act No. 11
of 1997
Act No. 17
of 2010
Cap. 1
Cap. 1

Cap. 31
Act No. of
2016
Cap. 1
Act No. 13
of 2008
Act No. 11
of 1997
Act No. 17
of 2010
Cap. 1
Cap. 1

PART II
THE S TATE A UDIT C OMMISSION
3. (1) The seal of the Commission shall be such device as
may be determined by the Commission and shall be kept by the
Secretary. (2) The affixing of the seal shall be authenticated by the
Chairperson or the Vice-Chairperson and the Secretary or any
other person authorised in that behalf by a resolution of the
Commission. (3) A contract or instrument which, if entered into or executed
by a person not being a body corporate, would not be required to
be under seal may be entered into or executed without seal on
behalf of the Commission by the Secretary or any other person
generally or specifically authorised by the Commission in that
behalf. (4) A document purporting to be under the seal of the
Commission or issued on behalf of the Commission shall be received
in evidence and shall be deemed to be so executed or issued, as
the case may be, without further proof, unless the contrary is
proved. 4. (1) The Commission shall perform the functions set out in
Article 234 of the Constitution.

e, without further proof, unless the contrary is
proved. 4. (1) The Commission shall perform the functions set out in
Article 234 of the Constitution.

(2) Without prejudice to the generality of subsection (1), the
functions of the Commission are to—
(a) oversee the undertaking of the functions by the National
Audit Office;
(b) appoint auditors and other staff as are necessary to assist
the Auditor-General in the performance of the Auditor-
General’s functions under the Constitution, the Public
Audit Act, 2016, and any other written law;
(c) exercise disciplinary powers in relation to auditors and
other staff of the National Audit Office;
(d) promote auditors and other staff of the National Audit
Office;
(e) receive and investigate complaints from any person relating
to the performance of functions by the National Audit
Office;
Seal of
Commission
Functions of
Commission
Cap. 1
Cap. 1
Act No. of
2016
State Audit Commission [No. 27 of 2016 599

ions by the National Audit
Office;
Seal of
Commission
Functions of
Commission
Cap. 1
Cap. 1
Act No. of
2016
State Audit Commission [No. 27 of 2016 599

(f) monitor and evaluate the performance of the National
Audit Office;
(g) review and recommend the approval of the budget
estimates of the National Audit Office;
(h) appoint external auditors to audit the National Audit Office;
and
(i) do all such other things as are necessary or incidental to
the performance of its functions under the Constitution
and this Act. (3) The Commission may, in furtherance of its functions—
(a) collect information that it considers relevant for the
performance of its functions;
(b) undertake consultations with stakeholders or hold inquiries
for the purposes of performing its functions under this
Act; and
(c) receive written or oral statements from any person or
organisation for purposes of its functions under the
Constitution and this Act. 5. (1) The Commission consists of the following part-time
members appointed by the President:
(a) the Chairperson;
(b) a representative each of the—
(i) Zambia Institute of Chartered Accountants;
(ii) Economics Association of Zambia;
(iii) Law Association of Zambia;
(iv) Zambia Institute of Human Resource Management;
and
(v) Engineering Institution of Zambia; and
(c) the Auditor-General, as ex-officio member.

bia;
(iv) Zambia Institute of Human Resource Management;
and
(v) Engineering Institution of Zambia; and
(c) the Auditor-General, as ex-officio member.

(2) The members shall elect the Vice-Chairperson from
amongst themselves. (3) A person qualifies for appointment as Chairperson if that
person—
(a) holds a degree, or an equivalent qualification, from a higher
education institution established, registered or declared
under the Higher Education Act, 2013; and
(b) has at least fifteen years’ experience in—
Cap. 1
Composition
of
Commission
Act No. 4 of
2013
Cap. 1
600 No. 27 of 2016] State Audit Commission

nd
(b) has at least fifteen years’ experience in—
Cap. 1
Composition
of
Commission
Act No. 4 of
2013
Cap. 1
600 No. 27 of 2016] State Audit Commission

(i) accounting and auditing;
(ii) finance and administration;
(iii) economics;
(iv) human resource management;
(v) public management; or
(vi) law. (4) A member of the Commission shall hold office for a term
of five years and may be reappointed for a further term of five
years. (5) The office of a member becomes vacant if the member —
(a) dies;
(b) is absent without reasonable excuse, from three
consecutive meetings of the Commission of which the
member had notice;
(c) is adjudged bankrupt;
(d) is convicted of an offence under this Act or any other
written law and sentenced to imprisonment for a period
exceeding six months without the option of a fine;
(e) is removed by the President; or
(f) is mentally or physically incapable of performing the duties
of a member. (6) A member shall, on the expiration of the period for which
the member is appointed, continue to hold office until a successor
is appointed, but in no case shall the further period exceed four
months.

for which
the member is appointed, continue to hold office until a successor
is appointed, but in no case shall the further period exceed four
months.

(7) Whenever the office of a member becomes vacant before
the expiry of the term of office, the President may appoint another
person to be a member in place of the member who vacates the
office for the unexpired term of that office. 6. (1) Subject to the other provisions of this Act, the Commission
may regulate its own procedure. (2) The Commission shall meet for the transaction of its
business at least once in every three months at such places and
times as the Chairperson may determine. (3) Three members shall form a quorum at a meeting of the
Commission. Proceedings
of
Commission
State Audit Commission [No. 27 of 2016 601

determine. (3) Three members shall form a quorum at a meeting of the
Commission. Proceedings
of
Commission
State Audit Commission [No. 27 of 2016 601

(4) There shall preside at a meeting of the Commission—
(a) the Chairperson;
(b) in the absence of the Chairperson, the Vice-Chairperson;
and
(c) in the absence of the Chairperson and the Vice-
Chairperson, such other member as the members
present may elect for the purposes of that meeting. (5) A decision of the Commission on any question shall be by
a majority of the members present and voting at the meeting and in
the event of an equality of votes, the person presiding at the meeting
shall have a casting vote in addition to that person’s deliberative
vote. (6) The Commission may invite a person, whose presence is
in its opinion desirable, to attend and to participate in the deliberations
of the meeting of the Commission, but that person shall have no
vote. (7) The validity of any proceedings, acts or decisions of the
Commission shall not be affected by any vacancy in the membership
of the Commission or by any defect in the appointment of any
member or by reason that any person not entitled to do so took part
in the proceedings. (8) The Commission shall cause minutes to be kept of the
proceedings of its meetings. 7.

ny person not entitled to do so took part
in the proceedings. (8) The Commission shall cause minutes to be kept of the
proceedings of its meetings. 7.

(1) The Commission may, for the purpose of performing its
functions under this Act, establish such committees as it considers
necessary and delegate to any of those committees such of its
functions as it considers fit. (2) The Commission may appoint as members of a committee,
persons who are or are not members, except that at least one
member shall be a member of a committee. (3) A person serving as a member of a committee shall hold
office for such period as the Commission may determine. (4) Meetings of the committee shall be held at such times as
the committee may determine or as the Commission shall direct. (5) Subject to any specific or general direction of the
Commission, a committee may regulate its own procedure. Committees
602 No. 27 of 2016] State Audit Commission

any specific or general direction of the
Commission, a committee may regulate its own procedure. Committees
602 No. 27 of 2016] State Audit Commission

(6) A committee shall keep minutes of its meetings and shall
keep the Commission informed of its activities. 8. A member of the Commission or any committee of the
Commission shall be paid such emoluments as the Emoluments
Commission may determine. 9. (1) The Commission shall appoint the Secretary who shall—
(a) be the chief executive officer of the Commission;
(b) be responsible for the day-to-day administration of the
Commission;
(c) be an ex-officio member of the Commission; and
(d) perform the functions conferred upon the Secretary by,
or under, this Act. (2) The terms and conditions of service of the Secretary shall
be determined by the Emoluments Commission. (3) The Commission shall appoint such other staff and officers
of the Commission as are necessary for purposes of this Act on
such terms and conditions as determined by the Emoluments
Commission. 10.

and officers
of the Commission as are necessary for purposes of this Act on
such terms and conditions as determined by the Emoluments
Commission. 10.

(1) A person who is present at a meeting of the Commission
or any committee at which any matter is the subject of consideration,
and in which matter that person or that person’s relative or associate
is directly or indirectly interested in a private capacity shall, as
soon as is practicable after the commencement of the meeting,
declare such interest and shall not, unless the Commission or the
committee otherwise directs, take part in any consideration or discussion
of, or vote on any question relating to that matter. (2) A disclosure of interest made under subsection (1) shall be
recorded in the minutes of the meeting at which it is made. (3) A person who contravenes subsection (1) commits an
offence and is liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both. 11.

le, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both. 11.

(1) A person shall not, without the consent, in writing, given
by or on behalf of the Commission, publish or disclose to an
unauthorised person, in the course of duties of that person, the
contents of a document, communication or information, which relates
to or which has come to the knowledge of that person in the course
of that person’s duties under this Act. Emoluments
Secretary and
other staff
Disclosure
of interest
Prohibition of
publication or
disclosure of
information to
unauthorised
persons
State Audit Commission [No. 27 of 2016 603

taff
Disclosure
of interest
Prohibition of
publication or
disclosure of
information to
unauthorised
persons
State Audit Commission [No. 27 of 2016 603

(2) A person who contravenes subsection (1) commits an
offence and is liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both. (3) A person who, having any information which to the
knowledge of that person has been published or disclosed in
contravention of subsection (1), unlawfully publishes or
communicates the information to another person, commits an
offence and is liable, upon conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both. 12. (1) A member of the Commission shall, on appointment,
take an oath in accordance with the Official Oaths Act. (2) The officers of the Commission shall, on appointment, take
an oath in accordance with the Official Oaths Act. 13.

nce with the Official Oaths Act. (2) The officers of the Commission shall, on appointment, take
an oath in accordance with the Official Oaths Act. 13.

An action or other proceeding shall not lie or be instituted
against a member of the Commission, a member of a committee
of the Commission or a member of staff of the Commission for or
in respect of an act or thing done or omitted to be done in good faith
in the exercise or performance of any of the powers, functions or
duties conferred under this Act. PART III
FINANCIAL PROVISIONS
14. (1) The funds of the Commission shall consist of such
monies as may—
(a) be appropriated to the Commission by Parliament;
(b) be paid to the Commission by way of grants or donations;
or
(c) otherwise vest in or accrue to the Commission. (2) The Commission may—
(a) in consultation with the Minister accept monies by way of
grants or donations from any source within or outside
Zambia; and
(b) subject to the approval of the Minister raise by way of
loans or otherwise, such monies as it may require for
the discharge of its functions. Oath on
appointment
Immunity
Funds of
Commission
Cap. 5
Cap. 5
604 No. 27 of 2016] State Audit Commission

require for
the discharge of its functions. Oath on
appointment
Immunity
Funds of
Commission
Cap. 5
Cap. 5
604 No. 27 of 2016] State Audit Commission

(3) There shall be paid from the funds of the Commission—
(a) the emoluments of the members and staff of the
Commission;
(b) such travelling and other allowances for the members of
staff, and the members of a committee when engaged
on the business of the Commission, at such rates as the
Commission may approve; and
(c) any other expenses incurred by the Commission in the
performance of its functions under this Act. (4) The Commission may, with the approval of the President,
invest in such manner as it considers appropriate such funds of the
Commission that it does not immediately require for the discharge
of its functions. 15. The financial year of the Commission shall be a period of
twelve months ending on 31st December in each year. 16. (1) The Commission shall cause to be kept proper books of
accounts and other records relating to its accounts. (2) The accounts of the Commission shall be audited annually
by an external auditor appointed by the Auditor-General. (3) The external auditor’s fees shall be paid by the Commission. 17.

hall be audited annually
by an external auditor appointed by the Auditor-General. (3) The external auditor’s fees shall be paid by the Commission. 17.

(1) As soon as practicable, but not later than ninety days
after the end of the financial year, the Commission shall submit to
the President a report concerning its activities during the financial
year. (2) The report referred to in subsection (1) shall include
information on the financial affairs of the Commission and there
shall be appended to the report—
(a) an audited statement of financial position;
(b) an audited statement of comprehensive income; and
(c) such other information as the President may require. (3) The Minister responsible for finance shall cause to be
prepared an annual statement of the income and expenditure of the
Commission to be laid before the National Assembly. Financial
year
Accounts
and audit
Annual
report
State Audit Commission [No. 27 of 2016 605

of the
Commission to be laid before the National Assembly. Financial
year
Accounts
and audit
Annual
report
State Audit Commission [No. 27 of 2016 605

PART IV
GENERAL P ROVISIONS
18. A report, statement or other communication or record of a
meeting, inquiry or proceeding of the Commission relating to the
performance of its functions or a report, statement or other
communication or record made by a member for the purposes of
the Commission in the course of duty, and any application form,
report or other communication dispatched to the Commission in
connection with the performance of its functions, and in the
possession of the Commission, is privileged and shall not be produced
or compelled in any legal proceeding unless the Chairperson so
directs in writing or a court so orders. 19.

n, is privileged and shall not be produced
or compelled in any legal proceeding unless the Chairperson so
directs in writing or a court so orders. 19.

A person who—
(a) willfully publishes, causes or allows to be published in any
manner, false or misleading information, otherwise than
in the course of that person’s duty;
(b) directly or indirectly influences a decision of the
Commission;
(c) gives false or misleading information to the Commission,
committee or the Secretary; and
(d) hinders or obstructs the Commission in the performance
of its functions under this Act;
commits an offence and is liable, upon conviction, to a fine not
exceeding one hundred thousand penalty units or to imprisonment
for a period not exceeding one year, or to both. 20. The Commission may, by statutory instrument, make
regulations for the better carrying out of the provisions of this Act. Privileged
reports
General
offences
Regulations
606 No. 27 of 2016] State Audit Commission