The Office of the Auditor-General has published its report on the accounts of the Republic for the financial year ended 31 December 2025, and the headline figures are about money owed rather than money stolen. According to Zambia Monitor, Lusaka Times and News Diggers, the Ministry of Mines and Minerals Development failed to collect K626.64 million in penalties due from mining licence holders, and a further K30.48 million in annual area charges remained outstanding. The Department of Immigration had not remitted US$433,820 collected on the Treasury’s behalf, and the Zambia Revenue Authority could not account for K41.97 million in customs duties and K9.03 million in temporary imports because supporting documents were missing.
Acting Auditor-General Patricia Malaila said the weaknesses had caused revenue losses and inefficient use of public resources and had reduced the effectiveness of service delivery, Lusaka Times reported.
Health arrears and payroll
The largest single figure sits at the Ministry of Health, which the report says has outstanding obligations of K3.56 billion covering employee-related liabilities and unpaid suppliers’ bills, some dating back to 2014.
The continued growth of these obligations places considerable pressure on public finances
— Acting Auditor-General Patricia Malaila, in the report as quoted by Zambia Monitor on 19 October
The report warns that the arrears expose the Treasury to penalties, interest and litigation, and notes that Mbala General Hospital was still paying to transport oxygen from other towns. At the Ministry of Education, 125 officers who were paid salaries totalling K1.23 million did not appear on staff returns and were not recognised at their reported stations — an irregularity the report says raises concerns about the integrity of payroll controls. The ministry was also cited for not finishing the printing and distribution of learning materials for the new curriculum.
Farm inputs, land and logs
Under the Farmer Input Support Programme, auditors found irregularities exceeding K72 million involving inactive and unapproved beneficiaries and people drawing on more than one government support scheme. The Ministry of Lands could not assess ground rent on 74,840 properties because its land records are incomplete, and the Ministry of Water Development and Sanitation had not secured title deeds for 663 government properties. At the Ministry of Green Economy and Environment, auditors recorded 5,595 confiscated mukula logs but could physically verify only 27, leaving 5,568 unaccounted for.
Ms Malaila said the number of unresolved audit findings had fallen from 33 in 2024 to 27, which she attributed to engagement with controlling officers, while noting that significant gaps remain. She urged controlling officers to implement the report’s recommendations without delay, strengthen internal controls, improve revenue collection, tighten procurement and payroll management, safeguard public assets and recover funds where applicable. None of the ministries named had responded publicly in the reports reviewed.
Sources: Zambia Monitor, “Auditor General flags K3.56bn debts in health sector, missing Mukula logs, other financial management gaps” (19 Oct 2026); Lusaka Times, “Audit Finds K626 Million In Mining Penalties Left Uncollected” (20 Oct 2026); News Diggers, “MoH owes K3.56bn, with some bills dating back to 2014 – AG” (20 Oct 2026).