Office of the Auditor General

Summary

The Office of the Auditor General (OAG) is Zambia's supreme audit institution, constitutionally mandated under Articles 247-250 of the Constitution of Zambia (Amendment) Act No. 2 of 2016 and governed by the Public Audit Act (Cap 80). The Auditor General is appointed by the President on the recommendation of the State Audit Commission, subject to ratification by the National Assembly. Removal requires a parliamentary process on grounds of incapacity or misconduct. In 2023-2024, the appointment process was subject to constitutional litigation when an acting appointment proceeded without the constitutionally required State Audit Commission recommendation and National Assembly ratification; the government subsequently committed to regularising the process under pressure from the Law Association of Zambia. Annual audit reports are submitted to the National Assembly, where the Public Accounts Committee exercises oversight of audit findings.