Government-by-Government Assessments: Zambia

During the review period, the government made its executive budget proposal, enacted budget, and end-of-year report accessible to the general public, including online.  However, in-year expenditure reports, while completed, are not available to the public.  Some information on debt obligations was publicly available, including limited information on government guaranteed state-owned enterprise debt.  Publicly available budget documents provided a substantially complete picture of the government’s planned expenditures and revenue streams, including natural resource revenues.  However, the information in the budget was not always reliable.  The supreme audit institution, while it did not meet international standards of independence, reviewed the government’s accounts and made its report publicly available within a reasonable period of time.  The criteria and procedures by which the national government awards contracts or licenses for natural resource extraction were specified in law, regulation, or other public documents, but the government in some instances did not appear to follow applicable laws and regulations in practice.  The government publishes basic information on natural resource extraction awards, but the system does not capture all of the awards, and the data is unreliable. Zambia’s fiscal transparency would be improved by:

  • publishing in- year expenditure reports, including online;
  • publishing substantially complete debt information;
  • enhancing the reliability of budget documents;
  • ensuring the supreme audit institution meets international standards of independence;
  • ensuring it follows applicable laws and regulations for awarding contracts and licenses; and
  • reporting those awards for natural resource extraction in practice

U.S. Department of State

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