You can download ‘Audit of Government Payroll, a consolidated Payroll a Report of the Auditor General, for the Republic of Zambia, financial years ended December 2017 to 2021.
In its summary “This Report on Audit of Government Payroll has been produced in accordance with Article 250 of the Constitution (Amendment) Act No. 2 of 2016 of the Republic of Zambia, the Public Finance Management Act No. 1 of 2018 and Public Audit Act No. 13 of 1994.
The audit involved the review of Payroll Management in all Government Ministries, Provinces and Agencies and covered the financial years ended 31st December 2017 to 2021.”
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This report has evidently shown that there are serious weaknesses in controls in the management of Government payroll which has resulted in loss of public funds. There will therefore need to review and reinforce the internal controls.