History

History

The first reference to the Audit of Public Moneys was contained in the Southern Rhodesia Order in Council 1898 – Article 46 – which stated “Provision shall be made for a full and sufficient audit once in every year of the accounts of the Company (British South Africa) relating to all sums received and moneys expended by the company in connection with the administration of Southern Rhodesia”. No indication was given as to who would do the audit and to whom he or she would report to.

The Southern Rhodesia Order in Council of 1915 made provision for the appointment - by Secretary of State - of the First Auditor-General of Southern Rhodesia. The order clearly established his independence and conferred on him full powers of examination of all administrative revenue and expenditure, the disallowing of payments made without proper authority and of criticism after examination of accounts. He did not, however, control issues from the Exchequer Account. This is reflected in the report for year ended March 31, 1915.

In 1924, to be exact on 22 August 1924, following the granting of self- governing status to the colony, the Audit and Exchequer Act (6/24) was promulgated. The Act provided for the independence of the Auditor-General (his appointment and dismissal by the Governor in Council) the annual examination of the Public Accounts, the duty to report to Parliament within nine months of the end of the financial year, his power to search all records, call upon officers to provide information, the power of surcharge and the control of issues from the Exchequer Account.

From 1924 to 1947 all Auditors-General were military people. In 1948 a new Audit and Exchequer Act (Chapter 144) was promulgated without major changes of principle affecting the audit function. It did, however, introduce discretionary powers as to the degree of audits to be performed. It also defined that with effect from 1 April 1949 all references to Auditors-General would be read as Controller and Auditor-General.

The year 1953 saw the inception of the Federation of Rhodesia and Nyasaland. The Audit Office assumed the role of state auditor of the Federation. It was now overseeing the audit of 4 territorial legislatures, namely, the Federal audit, Southern Rhodesia, Northern Rhodesia and Nyasaland legislative Council

On 1 January 1964, the audit office reverted to being the Supreme Audit Institution of Rhodesia. The unilateral declaration of independence in 1965 did not effect any major structural changes. The word Controller was changed to Comptroller to include the function of the authorization of issuance of moneys from the Exchequer Account to the Paymaster General’s Account referred to as the Grant of credit.

Up to 30 September 1978, the office was an all whites only employing organisation.

October 1, 1978, the first blacks were recruited. One of the members of the group was Mr S. A. Mzondo, who held the post of Deputy Auditor-General on his retirement in 2009.

In 1979, for the first time, the appointment, functions and powers of the Comptroller and Auditor-General were incorporated into the Zimbabwe-Rhodesia Constitution and remain in the Zimbabwe Constitution.

The independence of the Comptroller and Auditor-General is specifically provided for by Section 106(6) which states:

‘In the exercise of his functions under subsections (1), (2), (3) and (4), the Comptroller and Auditor-General shall not be subject to the direction or control of any person or authority other than the Parliament of Zimbabwe’.

With the advent of the Zimbabwe independence there were no major structural changes in the audit set up, with Mr J. A. Dean, who was the Comptroller and Auditor-General, continuing in office up to 1981.

In 1981, Mr J. A. K. Prowse succeeded Mr J. A. Dean and Mr J. N. Hilligan succeeded Mr Prowse in 1983.

In 1987, the first black Comptroller & Auditor-General, Mr A. E. Harid was appointed and he remained in office up to 2004.

In 1993, the Office of the Comptroller & Auditor- General successfully hosted the VIII Commonwealth Auditors’-General Conference.

The first female black Comptroller & Auditor-General Mrs M. Chiri was appointed in 2004 and she is the current Auditor-General.

Legislative milestones after the Zimbabwean independence:

  1. In 1989, there was an amendment to the Audit & Exchequer Act Chapter to allow Value for Money (VFM) audits focusing on the 3 Es which are economy, efficiency and effectiveness.

  2. In 1993, there was an amendment number 5 to the Audit & Exchequer Act (Chapter 22:04) conferring the authority to the Comptroller & Auditor-General to be the Auditor of every designated corporate body.

  3. In 2006, a draft Audit Office Bill was submitted to the Minister of Finance after examination by the Ministry of Justice, Legal and Parliamentary Affairs. The draft Bill included the provision for the Office of the Comptroller & Auditor-General to attain an autonomous status.

  4. The Bill was gazetted on October 2, 2009.

  5. On December 8, 2009 the Bill was passed by the House of Assembly.

  6. On December 16, 2009 the Bill was passed by the Senate, ready for Presidential assent.

  7. On March 2010 the Bill was given assent by his Excellence to become an Act of Parliament, Audit Office Act No.

  8. On April 1, 2011 the Audit Office Act came into operation.

  9. On April 20, 2011 the Comptroller and Auditor-General launched the coming into operation of the Audit Office Act (Chapter 22:18).