Journal Issue


International Monetary Fund. Statistics Dept.
Published Date:
March 2019
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Summary of Mission Outcomes and Priority Recommendations

1. A Government Finance Statistics (GFS) technical assistance (TA) mission visited Lusaka, Zambia, during November 27–December 8, 2017, to support the Central Statistical Office (CSO) in improving GFS for decision making and surveillance. The mission assisted the authorities in enhancing methodologies and the compilation of GFS according to the updated Government Finance Statistics Manual 2014 (GFSM 2014) and the Public-Sector Debt Statistics Guide 2011 (PSDSG 2011); and followed up on the findings and recommendations of a previous GFS TA mission conducted in April 2016, that had as main recommendations: (i) the establishment of a coordinating committee between relevant departments to facilitate compilation of GFS; (ii) the review and finalization of institutional coverage and sectorization of public sector units; and (iii) addressing a number of compilation issues.

2. The limited institutional coverage of currently compiled GFS; and data quality and coverage issues of public and publicly guaranteed debt hampers the IMF’s African Department (AFR) surveillance. The coverage of GFS is currently limited to budgetary central government (BCG) units. AFR considers broadening the institutional coverage of fiscal statistics critical given the large extra-budgetary operations. In addition, given recent deterioration of risk rating of debt distress, and increase in public investment projects undertaken by state-owned enterprises (SOE), AFR considers the quality and coverage of public and publicly guaranteed debt statistics even more critical.

3. The mission focused on four key work areas which may lead to improvement of GFS for fiscal analysis, support policy making decisions in Zambia, and improve AFR surveillance:

  • (i) Coordination of the GFS compilation process and methodology – the mission found that the coordinating committee has not yet been established. The mission advised on steps towards the establishment of such a committee and discussed with the CSO on the need to draft a memorandum of understanding (MoU), and have all relevant departments involved with GFS source data provision, and use, to sign the MoU. The content of the MoU, the possible structure of the Committee, the entities that would be part of Committee, and their responsibilities were the main issues discussed. The mission also advised on drafting a Zambia specific GFS methodology and compilation guide (manual) as a reference material for data provider, compilers, and users. Such a manual would contribute to improving data consistency of GFS and other macroeconomic statistics. The mission supported and further encouraged the CSO initiative to create a new annual publication on financial statistics.

  • (ii) Sectorization of public sector units – the mission noted that the CSO made progress with sectorization of public sector units. The CSO carried out an inventory of all public sector institutional units and made some progress with classification of these units according to the GFSM 2014 as recommended by the previous GFS TA mission. The mission received confirmation of the structure of local government (LG), revised the preliminary list of public corporations (i.e. SOEs) and social security funds (SSF), and compiled a preliminary list of extrabudgetary entities. Details are reported in the institutional coverage of general government and public-sector section.

  • (iii) Source Data – the mission found that except for revenue and expenditure data (including data on expenditure arrears) of BCG entities, the GFS compilers at the CSO were currently not receiving any other data on BCG and other public entities from the Ministry of Finance (MOF) or any other Zambian agency. The mission worked with GFS compilers at the CSO in collecting excel based source data on: (i) debt (stock and flows) from the Government of the Republic of Zambia (GRZ) Financial Reports for Fiscal Year (FY) 2010–2016; and (ii) financial statements data on: revenue, expenditure, assets and liabilities of some public institutions (extra-budgetary entities, SSF, SOE and LG) essentially for FY 2012–2016. Templates to support the collection process of financial data, that would be used to compile GFS of other public entities apart from the BCG, were created during the mission as a special request from CSO. Accuracy of the data in the Integrated Financial Management Information Systems (IFMIS) is questionable due to incompleteness of transactions, lack of bank reconciliations and consistency issues in the transactions recording process.

  • (iv) GFS Compilation process – the mission noted that CSO had managed to compile GFS for 2011–2014 consistent with recommendations from the previous GFS TA mission. The mission reviewed compiled GFS for 2011–2014 and assisted with the compilation of GFS for 2015–2016. GFS for BCG operations are being compiled and disseminated on an annual basis and there is already a trial on quarterly basis statistics. However, it does not help to correctly understand fiscal policy making and analysis and to measure the governments’ fiscal activity in the economy, as the mission detected some relevant inconsistencies mainly with data sources. Timely and preliminary quarterly GFS will facilitate early identification of inconsistencies in the fiscal data and will also greatly assist in the compilation of other key macroeconomic indicators like quarterly GDP.

4. A bridge table from Zambia’s Chart of Account (CoA) to GFS classifications exists and is being used to compile GFS. CoA structure has detailed information for producing useful analytical information and the compilation of comprehensive GFS statements. However, the mission reviewed and amended the table as there were few accounts not correctly classified and new accounts recorded in the IFMIS. Details of Zambia’s accounting rules and systems are discussed under Coverage, Source and GFS Compilation Section.

5. The mission assisted in revising the multi-period GFS compilation file for BCG for fiscal years 2011–2016 and produced revised series that had: (i) a more consistent and coherent classification method for revenue and expenditure in the five years and (ii) incorporated financial assets (GRZ deposits) and liabilities (GRZ debt stocks) with respective flows (disbursements and repayments). It is expected that the new series would improve the AFR’s surveillance and would also be used for the IMF’s annual Government FinanceStatistics Yearbook (GFSY) questionnaire. The mission also reviewed expenditure using the classification of the functions of government (COFOG) series for FY 2011–2016 and compiled an Integrated Financial Balance Sheet for BCG for the same period. On the other hand, the mission assisted with compilation of GFS for General Government (GG) for FY 2015, which included: (i) BCG, (ii) Seven (7) extrabudgetary units, (iii) one (1) SSF and (iv) the largest council of LG.

6. To support further progress in the above work areas, the mission reviewed the five-year action plan that was developed during the previous GFS TA mission, focusing on the activities for the next three years to incorporate new actions and more realistic deadlines. The following priority recommendations are carrying particular weight to make headway in improving GFS. Further details on the priority recommendations and the related actions/milestones can be found under Detailed Technical Assessment and Recommendations.

Table 1.Priority Recommendations
Target DatePriority RecommendationResponsible Institutions
ImmediateReview GFS series for the BCG (FY 2011–2016) and submit to the IMF including Financial Balance Sheet.CSO and MOF
Immediate and ongoingInvestigate inconsistencies identified within the Financial Reports regarding revenue, expenditure, asset and liability data and implement reconciliation procedures.CSO and MOF
Immediate and ongoingCollect data, on a regular basis for extrabudgetary entities, social security funds, local government, and state-owned enterprises.CSO
June 2018Establish the Coordinating Committee by undersigning MoU and convene regular meetings.Coordinating Committee
June 2018Discuss and approve the inventory of public sector institutions units and their sector classification with members of the Coordinating CommitteeCoordinating Committee


7. A Government Finance Statistics (GFS) Technical Assistance (TA) mission (referred to hereafter as the mission) visited Lusaka, Zambia, during November 27–December 8, 2017 to assess progress with (GFS) compilation and reporting. The mission followed up on an earlier GFS TA mission during the period March 29–April 8, 2016. This activity was undertaken within the context of the five-year GFS Module of the United Kingdom’s Department for International Development (DFID) - funded Enhanced Data Dissemination Initiative 2 (EDDI 2) project.

8. The main purpose of the mission was to assist the Zambia Central Statistical Office (CSO) to improve their fiscal statistics compilation methods and to disseminate data in accordance with the guidelines of the Government Finance Statistics Manual (GFSM) 2014 and Public-Sector Debt Statistics: Guide for Compilers and Users. The mission made recommendations on a migration plan for the implementation of the GFSM 2014 for reporting annual and high-frequency fiscal data to support surveillance.

9. The major tasks of the mission were to: (i) Review the recording of revenue, expense, transactions, and other economic flows in assets and liabilities, and financial balance sheets; (ii) Help to improve the accuracy and integrity of the monthly series disseminated to the IMF’s African Department (AFR) and the IMF’s Statistics Department (STA); (iii) Discuss the constraints that need to be addressed to expand the institutional coverage of GFS from the Budgetary Central Government (BCG) to the General Government (GG); (iv) Review Classification of the Functions of Government (COFOG) and assist on the reporting of annual data; (v) Attempt compilation of annual (and sub-annual) GG GFS for the latest three years; (vi) Evaluate consistency of GFS and other macroeconomic data, and in particular, between financing transactions in the statement of operations and monetary statistics; (vii) Assess the availability of information, quality, and compilation methods of public sector debt statistics, with a focus on debt contracted by SOE (guaranteed and not guaranteed by central government); (viii) Assess progress with the migration plan for continued implementation of GFSM 2014 guidelines.

10. Structure of this report. Section II: (i) describes the coordination of GFS compilation process and methodology; (ii) reviews institutional coverage of General Government and Public Sector; discuss (iii) accounting rules and (iv) system and data sources. It also presents (v) main finding from the compilation and reporting exercise done during the mission; reports issues (vi) concerning consistency of GFS and other macroeconomic data and (vii) resources and technical assistance. Section III of this report presents detailed technical assessment and recommendations including Action Plan for Implementing the GFSM 2014 in Zambia, institutional structure of GG with list of public entities, table of data and its possible sources, Bridge Tables linking Chart of Accounts codes and GFSM 2014 Classifications and the list of officials met during the mission.

Coverage, Source Data and GFS Compilation

A. Coordination of GFS Compilation Process and Methodology

11. The public entity responsible for the compilation of GFS in Zambia is the CSO. It is a government agency divided into 4 divisions: i) Economic and Finance, ii) Agriculture, iii) Social and iv) Information Research and Dissemination. GFS is compiled under the Public Finance unit of the Economic and Finance division. Other units that are also part of this division are: i) National Account, ii) Living Conditions, iii) External Trade, iv) Price Statistics and (v) Industrial Production.

12. The mission found out that the Coordinating Committee, recommended in the previous TA mission, was not yet established. Since CSO is not a provider of data, the current mission reiterated the need to organize the process of data sharing between the different Zambian agencies and encouraged the CSO to lead to process of establishing the Committee. The mission discussed the content of Memorandum of Understanding (MoU), the possible structure of the mentioned Committee, the entities that would be part of Committee and their responsibilities. Regarding the entities that were previously identified, the TA mission recommend the inclusion of the Office of the Auditor General (OAG) and the Asset Management Division (AMD) of the Ministry of Finance, Zambia (MOF).

13. The mission reviewed progress on the legal and institutional arrangements supporting the compilation of GFS as a follow up from recommendations of the previous GFS TA mission and found that the legislation reforms were on track, especially regarding the Public Finance Act. The Act has been revised and submitted to Parliament but was not yet approved. While the Act is supposed to create the legal and institutional environment for compiling fiscal data in Zambia, however, currently, it does not provide sufficient clarity on financial reporting standards or institutions that are required to be covered in the financial reports of the Government of the Republic of Zambia (GRZ).

14. The mission also found that that CSO is working on the revision of the Statistics Act to follow the new strategy for National Development of Statistics. The latter is expected to provide CSO with a strategy for developing statistical capacity across the entire national statistical system which will include the national, regional, and international needs as part of the country development and poverty reduction policy; serve as a framework for international and bilateral assistance; include all parts of the data production units and address the issues related to the analysis and use of data; follow the international standards including quality; and build on all past and existing activities and experiences. It will present a comprehensive and unified framework for continual assessment of evolving user needs and priorities for statistics and for building the capacity needed to meet these needs in a more coordinated, synergistic and efficient manner.

15. The mission found that the GFS compilation process is dominated by only one of the member of the Public Finance unit and believes that an operation manual (a guide) that is a living, breathing set of systems and work instructions for compiling GFS would be useful for team understanding of the GFS process and would ensure sustainability and consistency in the GFS compilation process. On the other hand, to support CSO initiative to create a new annual publication on government statistics, the mission discussed the development of a publication and left examples of publication made by GFS compilers in other countries.

Target DateResponsible RecommendationsInstitutions
June 2018Establish the Coordination Committee by undersigning MoU of Coordinating CommitteeCoordinating Committee
December 2018Submit Strategy of National Development of Statistic for approvalCSO
December 2018Submit Statistics Act for approvalCSO
June 2018Seek Public Finance Act approvalMOF
March 2019Develop a Zambia’s GFS ManualCSO
December 2018Develop an annual publication to report Zambia’s financial statisticsCSO
At the end of each quarterPresent quarterly Summary Report on progress with GFS implementationCSO

B. Institutional Coverage of General Government and Public Sector

16. The Government of the Republic of Zambia (GRZ) comprises 21 government ministries, 5 sovereign institutions and few other boards, agencies and statutory and regulatory bodies. The local government (LG) comprises 10 provinces with a total of 109 councils. There are four social security funds (SSF) identified and a total of 45 nonfinancial public corporations and seven financial public corporations including the Bank of Zambia (Central Bank).

17. The GRZ does not have state governments with expenditure responsibilities but has LG with provinces which are headed by a minister appointed by the President and it is further divided into districts and there are 109 councils within the 10 provinces. Councils are headed by officials elected by the local communities. These officials act totally independently from central government and manage all available public funds and control some public corporations and autonomous funds. According to the LG Act, Councils might receive three types of transfer from Central Government: (i) Constituency Development Fund (Capital expense); (ii) Equalization Fund – given to support operations with a condition that 20 percent of the funds be used as capital expenditure and (iii) Grants. Councils are not allowed to borrow externally, only internally and Ministry of Local Government (MLG) must authorize the process and acts as the guarantor. Councils have under their control, SOE and autonomous funds. The five (5) largest councils are: (i) Lusaka, (ii) Livingstone, (iii) Ndola, (iv) Kit-we and (v) Chipata, which account for 60 percent of LG, of which, Lusaka alone accounts for approximately 40 percent.

18. The list of the BCG entities was obtained from the Integrated Financial Management Information Systems (IFMS). There was no comprehensive list of extrabudgetary units available to share with the mission. With support of CSO staff, the mission researched legislation that regulates government ministries, government agencies, official cabinets and Parliament in order to have an idea on the administrative structure of the public sector in Zambia. The mission also reviewed the list of institutions reported under Appendix 13_Grant Aided Institutions and Government Controlled Entities of the GRZ’s Financial Reports for 2010 – 2016 published by MOF. In addition, after consulting the Yellow Book1, the website of some of the public entities and reports of the Accounts of Parastatal Bodies and other statutory institutions for the year end 2010 – 2015 published by the OAG, it was possible to create a preliminary list that the mission recommends to be refined by the Coordinating Committee.

19. The mission identified four SSF that are controlled by central government and LG and it appears as they are classified as parastatal unit and at the same time, grant aided institutions.

20. SOE are being controlled by a company called Industrial Development Corporation (IDC) that has currently, in its portfolio, 29 public corporations, mainly governed by the Company Acts. It is expected to receive all public corporations including the rest, acted by Parliament decree, that are still under the control of the Investments and Debt Management Department of Ministry of Finance, Zambia (IDM).

21. The following diagram below illustrates the structure of the public sector in Zambia created considering the confirmation of the structure of LG received during the mission; the revision made on the preliminary list of the SOE, SSF and the list of extrabudgetary entities. When considering the “classification of public units” according with GFSM 2014 that considers government control, residency, type of institutional units and main activity (market or non-market producer), the diagram does not consider proper delineation of classification of government units. Regarding this, the mission was pleased to find an advanced “classification exercise for public units” that follow the GFSM 2014 guidelines, that has potential to allow CSO to correctly classify public institutions. The lists of the entities that comprise the Public Sector in the Republic of Zambia are reported in the Detailed Technical Assessment section.

Diagram of the Public Sector in the Republic of Zambia

Target DateRecommendationsResponsible Institutions
June 2018Refine the preliminary list of extrabudgetary units.CSO
June 2018Finalize the institutional classification of public sector units by considering the main principles of GFS institutional coverage: (i) residency, (ii) type of institutional unit, (iii) government control and (iv) main activity (market or non-market producer).CSO
June 2018Review list of SOE and autonomous funds that are under the control of LG, especially the Water and Sewerage Companies.CSO
September 2018Discuss and agree on the structure of the public sector in Zambia with the proposed members of the Coordinating Committee. The classification of the public corporations should be equally discussed and agreed by all provider of macroeconomic statistics.Coordinating Committee
OngoingEnsure that GFS coverage is consistent with national accounts, external sector statistics; and monetary and financial statistics are consistent.Coordinating Committee

C. Accounting Rules and Systems

22. Financial Management Information System (FMIS) and Integrated Financial Management Information Systems (IFMIS) are being used to support the budget execution of ministries and agencies funded from the budget. FMIS is the old system and IFMIS is the new system with implementation around 90 percent, meaning that it is not reflecting automatically data of five (5) BCG entities: (i) Electoral Commission; (ii) Zambia Security Intelligence Services-Office of the President; (iii) Anti-Corruption Commission; (iv) National Assembly and (iv) Office of the President-State House. The approved budget is uploaded into the systems and GRZ executes the budget and maintains the accounts in cash basis in the FMIS and IFMIS.

23. Regarding the debt management system, the mission found that there are two main systems in use to manage public debt: (i) the Debt Management and Financial Analysis System - DMFAS and (ii) Central Securities Repository for Treasury Bills and Government Bonds, but they are not interfaced to each other and to the IFMIS, an aspect that would promote transparency, process reliability and reduce the proneness to errors significantly. Within DMFAS, MOF is reporting only external debt. Although the system has capacity to manage domestic debt, they are not using it. Debt instruments are only reported at face value and interest expense on cash basis.

24. The current Chart of Account (CoA) structure has detailed information for producing useful analytical information and the compilation of comprehensive GFS reports. For compiling GFS, CSO must combine codes (combining subhead, item, subitem and subsubitem codes from IFMIS) to correctly classify data. A detailed review of the bridge table (GFS vs. CoA coding system) in line with the guidelines presented in the GFSM 2014 was done during the mission. Accrued expenses are treated as normal expenses; Interest is accounted in GFS code “24” along with financial commissions and other financial charges. On the other hand, Zambia CoA accounts code “240000” should be revised to guarantee that there is only interest and not loan principal repayments registered. GFS accounts with code “28” should be also revised as they include compensation of constitutional staff. The mission left the revised version of the bridge tables that is presented in Section III, however, CSO should investigate further the recording process within the Accountant General (AG) of MOF.

25. The authorities informed the mission that they are considering to implement the International Public-Sector Accounting Standards (IPSAS). MOF is currently in the process of contracting consulting companies and the road map is due to be ready in March 2018. MOF intends to have it implemented by 2021.

26. Regarding LG, the councils are recording financial transactions under accrual basis while BCG uses cash basis. They use their own CoA that is different from the one in use by BCG. They do have own accounting system although from AG the mission learnt that there is a pilot exercise in place regarding implementation of IFMIS in five councils. On the other hand, there are other initiatives within the MLG to create other system as they believe IFMIS might not address all their needs.

27. Some public institutions including some of the SSF, are reporting financial data on a year end March 31st differently from BCG and majority of public sector which reports on a calendar based year ending 31st of December.

Target DateRecommendationsResponsible Institutions
March 2019Incorporate GFS coding system into the IFMIS.MOF and CSO
June 2018Final reviews of the automated process of calculating COFOG in the IFMIS currently being done by the AG, should get analytical support from CSO.MOF and CSO
OngoingUse the revised CoA from now on to assist in the compilation of GFS.CSO
December 2020Public entities should address issues regarding harmonization of the basis of recording, CoA system and the fiscal year.Coordinating Committee

D. Source Data

28. Revenue and expenditure data is being manually collected from MOF managed system IFMIS, submitted by email every time CSO requests. CSO is receiving annual data from AG and quarterly data from Budget Office without problem, however there are issues regarding its quality since quarterly are based on preliminary budget execution and does not match annual accounting data.

29. There is no consistency in the descriptions of the revenue items from one year to another which makes it difficult to correctly classify data. In the FY 2011 and 2012, revenue needed to be adjusted to reflect the currency reform (revaluation of the Kwacha to remove 1000).

30. The mission noted that there were no grants registered in 2015 and authorities confirmed that information was correct. Grants and loans data coming out of IFMIS regarding “budget support grants”, “Project support grants” and loans (in-cash and in-kind) from foreign and international donors is rather confusing as it does not total what is being reported in GRZ financial reports.

31. Within GRZ Financial Reports, the receipts on taxation do not total the detailed items provided and data provided in the IFMIS. So, reconciliation of source data between data from IFMIS and FMIS versus GRZ Financial reports with its supporting detail should be a standard practice.

32. As for the expense, data for FY 2011 was also adjusted to reflect revaluation of Kwacha. The mission noted that the recording process in not consistent along the years. Some accounts have been discontinued and the descriptions of activity or account name does not match with what is being registered in some CoA accounts, as accounts registering allowances are also registering administrative expenditure. On the other hand, the mission found that, accounting basis of reporting is not pure cash as it includes arrears, pre-payments and other advances.

33. Regarding Classification of the Functions of Government (COFOG), CSO produces a detailed exercise of budget execution of all BCG entities. Currently, CSO construct a four to five-character functional classification code, using division, head and department codes from the IFMIS which allow them to capture this expenditure and makes it possible to produce coherent GFS data. Nevertheless, the mission was pleased to hear from MOF that the developments they are making on IFMIS currently allow the system to automatically calculate COFOG although it does still need some revision. During a meeting with AG, the mission recommend that this exercise was done with support of CSO as compilers of the GFS.

34. There are no official data available reporting stock positions of nonfinancial assets. The mission tried, without success, to set a meeting with the Asset Management Division of the Ministry of Finance (AMD), to find out about the types of nonfinancial assets that GRZ holds and its valuation methods.

35. The mission collected data on financial assets (Deposits) from the annual financial reports and high frequency reports provided by BOZ. Deposits received from BOZ were by currency, by institution holding it (Central bank and commercial banks) and by public entities however, the annual positions do not reconcile with what is being reported in the GRZ’s financial reports and the mission was not able to further investigate on that. Regarding others financial assets, authorities confirmed that there are no given loans to account for as financial assets in the past five years.

36. Government debt stock and flows, both domestic and external and by financial instruments (treasury bills, treasury bonds and other loans), are being published in GRZ Annual Financial Reports (Statement E). With support of CSO staff, the mission collected debt data from 2010 to 2016 of which, debt data for FY 2011 was adjusted to reflect the revaluation of Kwacha. The mission requested debt statistics of public corporation and received among other, outstanding pension contributions of public corporations and data on on-lending projects regarding 2014-2016. It was rather difficult to understand the data since it did not match with what was being published in the GRZ Financial Reports and it was not presented in a way that would allow the mission to understand whether it comprised all debt of all public corporations.

37. IDM stated that there were three issuances of Eurobonds in 2012, 2014 and 2015 although the financial reports only present data regarding 2012 and 2013 with no disclosure on whether it refers to the three issuances. The mission also found that Eurobond data is not being recorded by types of investors (resident and non-resident) and eventually, if domestic investors exist, it would not allow a correct presentation of the debt statistics.

38. The mission identified inconsistencies regarding opening and closing stock of liabilities and could not make any informed guess since there is no disclosure made in the official documents referring to the changes in the stock position other than transactions. As for the disbursements and amortizations of the liabilities, it looks as part of the repayment transactions are being recorded in the IFMIS but the mission was not able to properly understand the debt recording process. Thus, the mission found it particularly difficult to reconcile liabilities data available in the various sources.

39. Data on the rest of the public sector is being collected from financial reports of the public entities and reports of OAG. In collaboration with CSO staff, the mission took initial steps in trying to collect data for GFS compilation process of GG. At the end of the mission, financial statements of 22 public entities (SOE, extrabudgetary units and Lusaka Council) were collected.

40. Regarding LG, the mission learnt that Zambia recently approved a new Local Government Act that demands Councils to produce financial statements as the former Act did not ask for such reports. With the new Act, Councils will be audited by OAG but before they were audited by MLG. For this reason, there are only few councils reporting financial statements. The mission managed to get preliminary financial statement of Lusaka City Council for FY 2016.

41. As a special request from CSO, the mission created templates for collecting financial data from other public entities apart from the BCG entities that would be used to compile GFS.

Target DateRecommendationsResponsible Institutions
March 2018GFS compilers should get access to the IFMIS and FMIS systems: it should send AG a letter requesting the access and indicate the type of profile needed.CSO
March 2018Seek clarification from MOF on the recording of financing transactions (disbursement, amortization, interest and other financing costs) and liabilities stock positions.CSO
March 2018Investigate further the recording process of revenues particularly regarding the recording of “budget” and “Project support grants” and loans (in-cash and in-kind) from foreign and international donors and expenses.CSO and AG
Immediate and ongoingRevenue and expenditure data presented in the GRZ Financial Reports versus administrative data extracted from the IFMIS, should be reconciled and the reconciliation of various sources data to derive statistics should be standard practice.Coordinating Committee
Immediate and ongoingReconciliation process of deposits data should be a priority and established as routine.MOF and BOZ
ImmediateValidate templates left by the mission to collect data from public entities other than BCG and start immediately distribution.CSO
OngoingKeep on collecting financial statements data of public entities other than the BCG entities, including those of public corporations (state owned enterprises)CSO
Immediate and ongoingExpand coverage of debt compilation and reporting beyond the central government and start compiling and reporting publicly guaranteed debt.CSO and IDM
December 2018Study the possibility to start reporting market and nominal value of debt instruments.IDM

E. GFS Compilation and Reporting

42. The compilation process is done in Excel, where there is detailed data and mapping of revenue and expenditure that are used to produce the GFS statements and tables. The mission focused on compiling: (i) revised series of multi-period, 2011–2016, budgetary central government; and (ii) a “working in progress” multisector GG for the fiscal year 2015.

43. The objective of the evaluation of the compilation process, was to assess and improve methods for using existing source data for the compilation and timely dissemination of GFS. CSO has already GFS and CoA bridged tables and clear and transparent methodology to convert data recorded in the national accounting system to the GFS format. “VLOOKUP” and “if” (VBA) functions are being used to allow some consistency with classification process. The mission reviewed the GFS times series of the BCG for the FY 2011–2016, compiled Statements of Sources and Uses of Cash and Financial Balance Sheet FY 2011–2016, on a best efforts basis. It also reviewed COFOG and found out that IFMIS is automatically producing it, although it should be adjusted according to the GFSM 2014. The main problems are concerning the quality of the available data as previously mentioned.

44. From the Statements of Sources and Uses of Cash, it is possible to notice that GRZ has a steady increase of cash receipts from operating activity and equally performance expenses. Considering the cash flows from investment in nonfinancial assets, GRZ had a steady increase in cash deficit since 2013.

45. The main source of revenue is the Income Tax (mainly mineral royalty tax and tax paid by individuals) with average of 46 percent of total annual revenue, followed by value Added Tax that accounts on average to 23 percent and customs and Excise revenues (13 percent on average). Grants in 2011 accounted to 17 percent of total revenue and sharply decreased to less than 1 percent in 2016.

46. As for the expense, the data reflects the elimination of subsidies in the end of FY 2013, as there is nothing registered in the following years. In the last years, there has been an increased accumulation of expenditure arrears (especially regarding VAT refund claims of exporters). On the other hand, capital expenditure does support development in infrastructure (especially pertaining roads, investments in Copperbert and Lusaka, the economic zone and hospitals) and is being financed by disbursement of foreign loans.

Table 2.GRZ Statement of Sources and Uses of Cash
Revenue24 028 690 990,324 127 735 020,426 807 585 570,031 297 654 856,533 577 159 409,039 513 634 177,3
Expense16 286 878 250,621 384 589 887,327 040 395 505,033 838 783 137,342 626 551 542,148 424 916 147,0
Net cash inflow from operating activities7 741 812 739,72 743 145 133,1-232 809 935,0-2 541 128 280,8-9 049 392 133,1-8 911 281 969,6
Purchases of nonfinancial assets 5 215 433 324,6 418 814 485,14 577 537 834,75 513 288 787,26 240 388 371,53 308 979 283,0
Sales of nonfinancial assets556 892,45 245 994,12 043 340,01 196 639,0573 286 769,07 863 455,0
Net cash outflow: investments in NFAs5 214 876 432,2413 568 491,04 575 494 494,75 512 092 148,25 667 101 602,53 301 115 828,0
Cash surplus (+) / Cash deficit (-)2 526 936 307,52 329 576 642,1-4 808 304 429,7-8 053 220 429,0-14 716 493 735,6-12 212 397 797,7
Cash surplus (+) / Cash deficit (-) as percent of GDP2,21 percent1,81 percent-3,32 percent-4,92 percent-7,91 percent-6,06 percent
Net acquisition of financial assets other than cash183 106 397,3101 970 792,0181 067 959,114 229 491,2-363 506 452,7-621 179 736,5
Net incurrence of liabilities3 170 496 730,911 502 738 726,95 619 450 681,811 043 023 014,421 571 596 937,610 276 611 336,8
Net cash inflow from financing activities2 987 390 333,611 400 767 934,95 438 382 722,711 028 793 523,221 935 103 390,310 897 791 073,2
Net change in the stock of cash5 514 326 641,1213 730 344 577,05630 078 292,952 975 573 094,187 218 609 654,69-1 314 606 724,44
Memorandum Items:
GDP114 126 409 400,0128 370 000 000,0144 775 000 000,0163 736 000 000,0186 015 000 000,0201 576 394 371,4

47. Regarding the outlays by Function of the Government, Table 3 below presents the annual series starting from 2011 that is consistent with total reported by CSO.

Table 3.GRZ Outlays by Functions of Government – COFOG
TOTAL OUTLAYS22 800 375 229.026 178 540 813.531 853 610 009.139 529 236 847.249 004 716 025.651 815 508 645.7
General public services7 245 368 175.111 747 206 384.416 022 731 336.416 565 298 176.622 643 278 896.627 069 623 953.7
Defense2 036 707 328.32 187 858 248.82 605 802 491.53 215 896 304.93 745 209 489.23 866 656 752.6
Public order and safety1 691 038 650.11 558 384 766.41 796 710 320.72 181 404 006.02 277 865 715.92 324 800 335.0
Economic affairs4 380 216 065.32 799 738 175.53 266 621 501.95 145 783 242.57 118 206 393.24 685 471 352.8
Environmental protection27 869 188.04 140 591.46 651 022.95 381 616.66 640 716.421 981 102.8
Housing and community amenities880 632 749.5781 239 492.2702 878 131.71 464 386 666.21 988 932 335.3550 950 184.0
Health1 978 402 646.62 371 460 016.71 848 554 194.52 508 484 218.32 603 913 964.24 128 644 945.9
Recreation, culture and religion333 556 205.8120 183 922.2220 107 786.8184 563 554.4170 626 893.6123 130 622.9
Education4 151 214 117.34 523 103 975.25 303 710 408.98 103 526 500.98 253 369 004.28 854 963 717.7
Social protection75 370 103.085 225 240.779 842 813.8154 512 560.9196 672 616.9189 285 678.3

48. Despite data quality issues reported above, a “work in progress” Integrated Financial Balance Sheet for the BCG for FY2011–2016 (Table 4) with details on debt stocks were produced. Financial assets and liabilities that are included are currency and deposits, debt securities, loans, equity and investment fund shares/units and other accounts receivable and payable.

Table 4.GRZ Integrated Financial Balance Sheet
Closing balanceTransactionsOther economic flowsClosing balance
Kwacha /December 312015Holding Gains and LossesResidual2016
Net Financial Worth:-73 254 897 034.23-10 834 637 187.61-80 375.641 034 696 942.83-83 054 917 654.65
Financial assets17 348 790 601.95-558 025 850.83-494 871 965.2017 285 636 716.32
Currency and deposits17 348 790 601.9563 153 885.63-126 307 771.2617 285 636 716.32
Shares and other equity13 502.50-13 502.50
Other accounts receivable-621 193 238.96621 193 238.96
Liabilities90 603 687 636.1810 276 611 336.7880 375.64-539 824 977.63100 340 554 370.97
Currency and deposits80 375.64-80 375.64
Securities other than
shares20 255 461 632.823 939 627 886.12-270 319.1624 194 819 199.78
Loans54 486 313 865.254 593 543 090.7159 079 856 955.96
Other accounts payable15 861 912 138.111 743 440 359.95-539 474 282.8317 65 878 215.23

49. The change in net financial worth between years is not only due to financial transactions over the period, but also to holding gains or losses in liabilities and there is a significant residual amount. There are holdings gains and losses in currency in 2014, 2015 and 2016 within data reported in the IFMS but there is nothing reported in the GRZ Financial Reports and the mission could not effectively explain this impact through change in the stock of currency and deposits.

50. At the end of December 2016, the net financial worth for BCG amounted to negative Kwacha 83.054,92 million. The total residual is equal to Kwacha 1.034,69 million which is less than 1 percent of GDP, demonstrating that despite data quality issues, it is possible to have Zambia GFS compilation with reasonable discrepancies.

51. Regarding the high frequency compilation process, e-GGDS is being compiled and submitted to the IMF by the MOF, although it did not send anything since June 2017 as staff claims to need re-training on how to upload data on the system. CSO has started putting together data for compiling quarterly GFS that intends to start submitting to the IMF. Compilation process is similar to the annual GFS compilation process and data quality is the main issue.

52. Further, the mission found also that the MOF compiles and disseminates quarterly debt data to AFR, and CSO staff currently does not have any view on the accuracy of the data. The mission recommended also that this information passes to be compiled by the CSO and be uploaded on the World Bank website as part of its Quarterly Public-Sector Debt Statistics (QPSDS2). The guiding process on how to upload data was provided to CSO staff during the mission.

53. The mission found that this coordination in the process of compiling statistics between institutions do not guarantee consistency of government statistics for Zambia when two institutions are separately compiling without interaction.

54. The mission took initial steps in developing a GFS compilation process for GG and the next two tables (Table 5 and Table 6) below, report the “work in progress” statement of Sources and Uses of Cash and the Balance Sheet that were left to CSO to carry on with the exercise.

Table 5.GG – Work in Progress Statement of Sources and Uses of Cash
As for 31st December 2015Central GovernmentLocal GovernmentGeneral Government
BCGExtra budgetarySocial Security FundsTotal
Revenue33 577 159 409,0828 268 294,00,034 405 427 703,0279 898 146,034 685 325 849,0
Expense42 626 551 542,1959 000 515,025 722 213,043 611 274 270,1171 789 520,043 783 063 790,1
Net cash inflow from operating activities-9 049 392 133,1-130 732 221,0-25 722 213,0-9 205 846 567,1108 108 626,0-9 097 737 941,1
Purchases of nonfinancial assets6 240 388 371,56 240 388 371,50,06 240 388 371,5
Sales of nonfinancial assets573 286 769,0573 286 769,00,0573 286 769,0
Net cash outflow: investments in NFAs5 667 101 602,50,00,05 667 101 602,50,05 667 101 602,5
Cash surplus (+) / Cash deficit (-)-14 716 493 735,6-130 732 221,0-25 722 213,0-14 872 948 169,6108 108 626,0-14 764 839 543,6
Net acquisition of financial assets other than cash-363 506 452,70,00,0-363 506 452,70,0-363 506 452,7
Net incurrence of liabilities21 571 596 937,60,00,021 571 596 937,60,021 571 596 937,6
Net cash inflow from financing activities21 935 103 390,30,00,021 935 103 390,30,021 935 103 390,3
Net change in the stock of cash7 218 609 654,69-130 732 221,00-25 722 213,007 062 155 220,69108 108 626,007 170 263 846,69
Table 6.GG – Work in Progress Integrated Financial Balance Sheet
Central GovernmentLocal GovernmentGeneral Government
As for 31st December 2015 (Amounts in Kwacha)BCGExtra-budgetarySocial Security FundsTotal
Net Worth:-73 254 897 034.2-42 698 328.00.0-73 297 595 362.2773 627 079.0-72 523 968 283.2
Non-Financial Assets0.01 651 731 706.019 735 104.01 671 466 810.0490 893 309.02 162 360 119.0
Fixed Assets0.01 640 304 014.019 735 104.01 660 039 118.0485 225 067.02 145 264 185.0
Buildings and structures0.01 634 686 071.019 735 104.01 654 421 175.0483 225 067.02 137 646 242.0
Other fixed assets0.05 617 943.00.05 617 943.02 000 000.07 617 943.0
Inventories0.011 427 692.00.011 427 692.05 668 242.017 095 934.0
Financial assets17 348 790 602.0397 782 075.036 968 614.017 783 541 291.0568 316 696.018 351 857 987.0
Currency and deposits17 348 790 602.0283 956 154.015 654 979.017 648 401 735.033 673 739.017 682 075 474.0
Insurance, pension & guarantees0. 927 505.0402 927 505.0
Other accounts receivable0.0113 825 921.021 313 635.0135 139 556.0131 715 452.0266 855 008.0
Liabilities90 603 687 636.22 092 212 109.056 703 718.092 752 603 463.2285 582 926.093 038 186 389.2
Securities other than shares20 255 461 632.80.00.020 255 461 632.80.020 255 461 632.8
Loans54 486 313 865.3669 799 001.00.055 156 112 866.313 478 971.055 169 591 837.3
Equity & Investment Fund Shares0.0-125 583 678.00.0-125 583 678.00.0-125 583 678.0
Insurance, pension and guarantees0. 206 495.03 206 495.0
Other accounts payable15 861 912 138.11 547 996 786.056 703 718.017 466 612 642.1268 897 460.017 735 510 102.1

55. The exercise uses BCG data for the fiscal year 2015; used financial statements of seven extra-budgetary units: (i) Copperbelt University; (ii) Zambia Institute of Policy Analysis and Research (ZIPAR); (iii) Competition and Consumer Protection Commission; (iv) Energy Regulation Board; (v) Mulungushi University; (vi) Tobacco Board of Zambia and (vii) Zambia Revenue Authority. As for SSF, the exercise utilizes data of the Pension and Insurance Authority and as for LG, the exercise used Lusaka City Council, the largest city council that alone accounts for 40 percent of total Local Government. No consolidation was made, the exercise only considered aggregation of values.

Target DateRecommendationsResponsible Institutions
ImmediateGFS time series for FY2011–2016 completed during the mission needs to be verified and officially resubmitted to the AFR and STA team for surveillance and for inclusion in the IMF’s annual GFSYCSO
June 2018Compile and disseminate the debt data to AFR and upload it on the World Bank websiteCSO
June 2018Compile and submit the Enhanced General Data Dissemination System (e-GDDS) in order to guarantee consistency and should seek training on it.CSO
Immediate and ongoingReview GFS high frequency data and compile it in the same manner as annual process.CSO

F. Consistency of GFS and Other Macroeconomic Data

56. The mission was informed about the process of compilation of quarterly and annual GDP especially in regard to the government statistics that are included in the process. The National Account Units of CSO receives from GFS compilers, cross classification (COFOG vs. Economic nature) data that was suggested by a previous IMF TA mission on the System of National Accounts (SNA). Again, the mission found that the methodology is consistent, however, the quality of data available would be the main constraint.

57. The mission met with the BOZ and raised the issue of the need for consistency of macroeconomic statistics; and the linkages of GFS with Balance of Payment (BOP), and Monetary and Fiscal Statistics that are not being paid attention by the Zambian’s authorities. It found that there is no interaction between entities that would guarantee consistency of data.

Target DateRecommendationsResponsible Institutions
OngoingThe issue regarding consistency of GFS and other macroeconomic data should be part of frequent discussions of the Coordinating Committee.Coordinating Committee

G. Resources and Technical Assistance

58. The Public Finance unit of the CSO has five staff, a head, two (2) statisticians, one (1) statistical officer and one (1) intern. The compilation of GFS is done by one of the statisticians with support of the officer that has the task to review excel data files received and make it in format that facilitates the process of compilation GFS. The head of the unit is quite new and is still familiarizing herself to the process.

59. The team is mainly dedicated to the compilation and dissemination of GFS but needs to be trained to acquire sufficient knowledge of the GFS framework to maintain effectively lead of the process, especially when it comes to the compilation of debt statistics. So, overall capacity and knowledge in the GFS needs to be strengthened. Increase in human resources will be required when GFS will be effectively expanded to the public sector.

60. The mission found that CSO staff has not attended any GFS course in more than five years. The understanding was that invitation to attend GFS course are probably being sent for MOF and BOZ. The mission advised CSO to encourage staff to register to available GFS courses.

61. The mission also found that other work conditions are not satisfactory for the process of compiling GFS. CSO staff are using personal computer to compile GFS and personal transport to collect data. CSO staff mentioned that Public Finance Unit has not had an allocation of funds for some years to effectively compile the GFS data.

62. For sustainability and consistency purposes, the mission recommended that the CSO staff produce a GFS manual for compilation and dissemination of GFS data. The mission was pleased to find out that the team was egger to develop an annual publication and incentivize its use in fiscal analysis.

63. A GFS presentation was made during the mission in order to help CSO get a better notion of the GFS framework and to help motivate other Zambian entities responsible for providing and compiling macroeconomic statistics in providing stronger support.

Target DateRecommendationsResponsible Institutions
OngoingAttend available GFS and debt statistics coursesCSO
OngoingIMF department and training centers (MEFMI) should forward GFS course invitations to the CSO to nominate the officials responsible for the compilation of GFSIMF and its training centers
ImmediateImprove work conditions for Zambia’s GFS compilersCSO
ImmediateSeek funds to support proper GFS compilationCSO

Detailed Technical Assessment and Recommendations

64. A five-year Action Plan for Implementing GFSM 2014 in Zambia was elaborated in the previous mission and revised in the current mission to incorporate new initiatives and realistic deadlines. It includes recommendations from this mission and the actions. Listed below are the main actions programmed to take place in the next three years.

PriorityAction/MilestoneRisk Assumptions/ Verifiable IndicatorsTarget Completion DateActual Completion DateImplementation Status
Outcome: Organization of GFS compilation process, and developing methodology
HEstablish Coordinating Committee.June 2018MoU is being drafted and possible members informed about the Committee.
HAttend GFS courses.June 2018
LGet Public Finance Act approved.June 2018At Parliament for approval
LGet Strategy of National Development of Statistic approved and Statistics Act approved.December 2018
LDevelop the Zambia’s GFS Manual.March 2020
LPublish Zambia’s Public-sector coverage GFS data.December 2018
LDevelop a publication with GFS data.December 2018
Outcome: Complete Institutional Coverage
HComplete inventory of Public Sector institutional units.Complete coverage for the GFSMarch 2018Preliminary list of public units was created during the TA mission. It must be verified and agreed by all macroeconomic compilers.
HRevise classification Public Sector units.September 2018Carry on the exercise that was advanced.
Outcome: GFS Compilation for BCG
HReview GFS time series for the BCG (FY20112016) and submit to the IMF including Financial Balance Sheet.January 2018The mission compiled series and ongoing revision and submission to IMF required.
HReview COFOG that is coming out of IFMIS and adjust to GFS compilation.June 2018Integrated system produces COFOG although it must be revised to guarantee it provides the same result as GFS.
HReview government debt series FY2010–2016.For internal use, IMF surveillance and submission to the IMF GFSY and PSDS.March 2018
LCSO must get access into IFMIS and create profiles.March 2018
LImbed GFS codes into IFMIS.June 2019
HImplement reconciliation procedure for revenue, expenses, assets and liabilities reported.June 2018Identified problem regarding data quality.
HSubmit quarterly GFS for the International Financial Statistics, IMF (2015Q1–2017Q3) including debt.March 2018
Outcome: Compilation of EBU, SSF and Local Government GFS
HCollect financial statement data for public sector units other than budgetary central government.Complete GFS time series for General Government.December 2018The mission developed templates to collect data from Councils, Extra-budgetary institutions and SOE’s. CSO must validate and distribute to collect consistent data.
LReview classification economic transactions, assets and liabilities.March 2019
LDevelop estimating methods for compiling GFS statements and Balance Sheet.March 2019
Outcome: Compiling General Government GFS
LCompile GFS for GG including Balance Sheet for 2013–2016.Complete GFS time series for General Government.December 2019The mission did a first exercise, CSO should extend the coverage of GG.
LDevelop consolidation methods for GG.Complete GFS time series for GG.December 2019

A. Action Plan for Implementing the GFSM 2014 in Zambia

B. Institutional Structure of the General Government


Units of General Government

Central Government

Subsector 1.Budgetary Central Government.(Central government units covered by the budget)
1.1) 21 Ministries [Preliminary list is presented below]
1.2) 99 Heads [Preliminary list is presented below Included are the Presidency, Cabinet Office, Parliament of Zambia, Supreme Court of Zambia, Accountant General & Auditor General]
Subsector 2.Extra-budgetary units/entities [Preliminary list is presented below with 188 public entities]

Social security funds

Subsector 3.Social Security Funds
3.1) Public Service Pension Fund (PSPF)
3.2) National Pension Scheme Authority (NAPSA)
3.3) Local Authorities Superannuation Fund (LASF)
3.4) Workers Compensation Fund

State Governments

Subsector 4.Not applicable

Local Governments

Subsector 5.Local Governments 5.1) 10 Provinces 109 Councils

Data Coverage

Data in central government tables cover operations of subsectors 1–2

Data in social security funds tables cover operations of subsector 3

Data in state government tables cover operations of subsector 4

Data in local government tables cover operations of subsector 5

A first provisional time series has been estimated for the years 2011 – 2016.

Accounting Practices

f1.Bases of recording:

Data are reported on a modified cash basis.
f2.Liquidation or complementary period:

f3.Valuation of assets and liabilities:

Nonfinancial assets and equity are valued at historical cost, other financial assets and liabilities at face value.

GFSM 2001/2014 Implementation Plan

The Zambian government is participating in the GFS Module of the United Kingdom’s Department for International Development (DFID)-funded Enhanced Data Dissemination Initiative 2 (EDDI 2) project. The project aims at supporting participating countries compile and disseminate full general government GFS, including data on operations, financing, and financial balance sheets.

C. Data and Possible Sources

#Zambia – GFS Compilation Process (Data and its courses)General GovernmentState Owned Estities
BudgetaryExtrabudgetarySocial Security FundsLocal Governments
1Revenue (Annual/Quartely)
1.1TaxesflowsAG and BOOAGOAGMGLIDM and IDC
1.2GrantsflowsAG and BOOAGOAGMGLIDM and IDC
1.3Social ContributionsflowsAG and BOOAGOAGMGLIDM and IDC
1.4Other TaxesflowsAG and BOOAGOAGMGLIDM and IDC
1.5Other RevenueflowsAG and BOOAGOAGMGLIDM and IDC
2Expense (Annual/Quartely)
2.2By economic natureflowsAG and BOOAGOAGMGLIDM
2.3By function (COFOG)flowsAG and BOOAGOAGMGLn/a
3.1Fixed AssetsStock and flowsAMDOAGOAGOAGIDM and IDC
3.2InventoryStock and flowsAMDOAGOAGOAGIDM and IDC
3.3ValuablesStock and flowsAMDOAGOAGOAGIDM and IDC
3.4Nonproduced assetsStock and flowsAMDOAGOAGOAGIDM and IDC
3.5Financial Assets by instrumentStock and flowsBoZOAGOAGOAGIDM and IDC
Cuurrency and DepositsStock and flowsBoZOAGOAGOAGIDM and IDC
Debt SecuritiesStock and flowsB oZ/IDMOAGOAGOAGIDM and IDC
LoansStock and flowsB oZ/IDMOAGOAGOAGIDM and IDC
Equity and Investment FundStock and flowsB oZ/IDM/IDCOAGOAGOAGIDM and IDC
Others Accounts ReceivablesStock and flowsB oZ/IDM/A GOAGOAGOAGIDM and IDC
ExternalStock and flowsB oZ/IDM/A GOAGOAGOAGIDM and IDC
3.6Financial Assets by DebtorStock and flowsBoZOAGOAGOAGIDM and IDC
DomesticStock and flowsBoZOAGOAGOAGIDM and IDC
ExternalStock and flowsBoZOAGOAGOAGIDM and IDC
4.1Liabities by instrument
4.1.1DomesticStock and flowsIDMOAGOAGOAGIDM and IDC
Cuurrency and DepositsStock and flowsIDMOAGOAGOAGIDM and IDC
Debt SecuritiesStock and flowsIDMOAGOAGOAGIDM and IDC
LoansStock and flowsIDMOAGOAGOAGIDM and IDC
Equity and Investment FundStock and flowsIDMOAGOAGOAGIDM and IDC
Others Accounts PayablesStock and flowsIDMOAGOAGOAGIDM and IDC
4.1.2ExternalStock and flowsIDMOAGOAGOAGIDM and IDC
4.2Liabities at Nominal/Market value
4.2.1DomesticStock and flowsIDMOAGOAGOAGIDM and IDC
4.2.2ExternalStock and flowsIDMOAGOAGOAGIDM and IDC
4.3Liabities at Face Value
4.3.1DomesticStock and flowsIDMOAGOAGOAGIDM and IDC
4.3.2ExternalStock and flowsIDMOAGOAGOAGIDM and IDC
4.4Liabities by Creditor
4.4.1DomesticStock and flowsIDMOAGOAGOAGIDM and IDC
4.4.2ExternalStock and flowsIDMOAGOAGOAGIDM and IDC
AGMinistry of Finance/Accountant General
OAGOffice of the Auditor General
AMDMinistry of Finance/Asset Management Division
BOMinistry of Finance/Budget Office
BoZBank of Zambia
IDCIndustrial Development Corporation
IDMMinistry of Finance/Investment and Debt Management Department
MLGMinistry of Local Government
n/aNot Applicable
i.BudgetaryIdeally data should be extracted from IFMIS system managed by Ministry – AG, IDM, AMD also receive or reconciled financial assets from BoZ
ii.ExtrabudgetaryIdeally SCO should develop a questionary to send to each institutions. Until them, it can be using AGO auditing process
iii.Social Security FundsIdeally SCO should develop a questionary to send to each institutions. Until them, it can be using AGO auditing process
iv.Local GovernmentsIdeally SCO should develop a questionary to send to each institutions. Until them, it can be using AGO auditing process
v.State Owned EstitiesIdeally SCO should develop a questionary to send to each institutions. Until them, it can be using AGO auditing process

D. Budgetary Central Government – Preliminary List of Entities

No.HeadBudgetary Central Goverment – Entities
11Office of President
Offices in 10 provinces:
22Office Of the Vice President1.1Office of the President – State House
33National Assembly1.2Office of the President – Cabinet Office
44Ministry of Gender and Child Development1.3Office of the President-Lusaka Province
55Electoral Commission1.4Office of the President-Copperbelt Province
66Public Service Commission – Office of the President1.5Office of the President-Central Province
77Office of the Auditor – General1.6Office of the President-Northern Province
89Teaching Service Commission-Office of the President1.7Office of the President-Western Province
910Police and Prisons Service Commission1.8Office of the President-Eastern Province
1011Zambia Police – Ministry of Home Affairs1.9Office of the President-Luapula Province
1112Commission for investigations – Office of the President1.10Office of the President-North-Western Province
1213Ministry of Chiefs and Traditional Affairs1.11Office of the President-Southern Province
1314Ministry of Mines, Energy and Water Development1.12Office of the President-Muchinga Province
1415Ministry of Home Affairs
1516Drug Enforcement Commission
1617Ministry of Foreign Affairs
5 Public Entities:
1819Disaster Management and Mitigation unit18.1Supreme Court
1925Local Government Service Commission18.2High Court
2026Ministry of Information and Broadcasting Services18.3Industrial Relations Court
2127Public Service Management Division18.4Subordinate Court
2229Ministry of Local Government and Housing18.5Local Courts
2331Ministry of Justice
2433Ministry of Commerce,Trade and Industry
2534Human Rights Commission
2637Ministry of Finance
2744Ministry of Labour and Social Security
2845Ministry of Community Development and Social Services
2946Ministry of Health
3051Ministry of Communications and Communications
3168Ministry of Tourism and Arts
3276Ministry of Youth and Sport
3377Ministry of Defence
3478Zambia Security Intelligence Services – Office of the President
3580Ministry of Education,Science,Vocational Training and Early Education
3685Ministry of Lands,Natural Resources and Enviromental Protection
3787Anti Corruption Commission
3889Ministry of Agriculture and Livestock
39Ministry of Housing and Infraestructure Development

E. Local Government – Confirmed List of Entities

i.Central Province
1ChibomboTown Council
2KabweMunicipal Council
3Kapiri MposhiTown Council
4MkushiTown Council
5MumbwaTown Council
6SerenjeTown Council
7ChisambaTown Council
8ChitamboTown Council
9LuanoTown Council
10Itezhi-tezhiTown Council
11NgabweTown Council
ii.Copperbelt Province
12Masaiti Town CouncilTown Council
13Lufwanyama Town CouncilTown Council
14Mpongwe Town CouncilTown Council
15Chililabombwe Municipal CouncilMunicipal Council
16Chingola Municipal CouncilMunicipal Council
17Kalulushi Municipal CouncilMunicipal Council
18Kitwe City CouncilCity Council
19Mufulira Municipal CouncilTown Council
20Luanshya Municipal CouncilTown Council
21Ndola City CouncilCity Council
iii.Eastern Province
22Chadiza Town CouncilTown Council
23Katete Town CouncilTown Council
24Lundazi Town CouncilTown Council
25Nyimba Town CouncilTown Council
26Petauke Town CouncilTown Council
27Mambwe Town CouncilTown Council
28Sinda Town CouncilTown Council
29Vubwi Town CouncilTown Council
30Chipata City CouncilCity Council
iv.Lusaka Province
31Chilanga Town CouncilTown Council
32Chongwe Municipal CouncilMunicipal Council
33Kafue Town CouncilTown Council
34Luangwa Town CouncilTown Council
35Chirundu Town CouncilTown Council
36Rufunsa Town CouncilTown Council
37Shibuyunji Town CouncilTown Council
38Lusaka City CouncilCity Council
v.Western Province
39Kalabo Town CouncilTown Council
40Kaoma Town CouncilTown Council
41Lukulu Town CouncilTown Council
42Mongu Municipal CouncilMunicipal Council
43Senanga Town CouncilTown Council
44Sesheke Town CouncilTown Council
45Shangombo Town CouncilTown Council
46Mulobezi Town CouncilTown Council
47Limulunga Town CouncilTown Council
48Luampa Town CouncilTown Council
49Mite te Town CouncilTown Council
50Mwandi Town CouncilTown Council
51Nkeyema Town CouncilTown Council
52Nalolo Town CouncilTown Council
53Sikongo Town CouncilTown Council
54Sioma Town CouncilTown Council
vi.Muchinga Province
55Chinsali Municipal CouncilMunicipal Council
56Chama Town CouncilTo wn Council
57Isoka Town CouncilTo wn Council
58Mpika Town CouncilTo wn Council
59Nakonde Town CouncilTown Council
60Mafinga District CouncilTown Council
61S hiwang’andu Town CouncilTown Council
62Lavushimanda Town CouncilTown Council
63Kanchibiya Town CouncilTown Council
vii.Northern Province
64Chilubi Town CouncilTown Council
65Kaputa Town CouncilTown Council
66Kasama Municipal CouncilMunicipal Council
67Luwingu Town CouncilTown Council
68Mbala Municipal CouncilMunicipal Council
69Mporokoso Town CouncilTown Council
70Mpulungu Town CouncilTown Council
71Mungwi Town CouncilTown Council
72Nsama Town CouncilTown Council
73Senga Hill Town CouncilTown Council
74Lunte Town CouncilTown Council
viii.Luapula Province
75Kawambwa Town CouncilTown Council
76Mwense Town CouncilTown Council
77Nchelenge Town CouncilTown Council
78Samfya Town CouncilTown Council
79Chienge Town CouncilTown Council
80Milenge Town CouncilTown Council
81Lunga Town CouncilTown Council
82Chembe Town CouncilTown Council
83Mwansabombwe Town CouncilTown Council
84Chipili Town CouncilTown Council
85Mansa Municipal CouncilMunicipal Council
ix.North Western Province
86Kabompo Town CouncilTown Council
87Kasempa Town CouncilTown Council
88Mufumbwe Town CouncilTown Council
89Zambezi Town CouncilTown Council
90Chavuma Town CouncilTown Council
91Mwinilunga Town CouncilTown Council
92Ikelenge Town CouncilTown Council
93Manyinga Town CouncilTown Council
94Solwezi Municipal CouncilMunicipal Council
95Mushindamo Town CouncilTown Council
96Kalumbila Town CouncilTown Council
x.Southern Province
97Gwembe Town CouncilTown Council
98Kalomo Town CouncilTown Council
99Monze Town CouncilTown Council
100Siavonga Town CouncilTown Council
101Sinazongwe Town CouncilTown Council
102Namwala Town CouncilTown Council
103Kazungula Town CouncilTown Council
104Chikankata Town CouncilTown Council
105Pemba Town CouncilTown Council
106Zimba Town CouncilTown Council
107Choma Municipal Council Municipal Council
108Mazabuka Municipal CouncilMunicipal Council
109Livingstone City Council City Council

F. Extra-Budgetary Units – Preliminary List of Entities

1EducationAudio Visual Unit
2TransportBangweulu Water Transport BoardBoards and Agencies
3HealthBeit Cure HospitalHospital
4RecreationChoma Museum and Crafts ProjectsMuseum
5EconomicCitizen Economic Empowerment Commission (CEEC)Statutory and Regulatory Bodies
6TransportCivil Aviation AuthorityStatutory and Regulatory Bodies
7AgricultureCoffee Board of ZambiaStatutory and Regulatory Bodies
8Internal SecurityCommission for Refugees
9Competition and Consumer Protection CommissionCommission
10RecreationCopperbelt MuseumMuseum
11EducationCopperbelt UniversityCollege and University
12AgricultureCotton Board of ZambiaStatutory and Regulatory Bodies
13AgricultureCotton Development TrustBoards and Agencies
14EconomicDag Hammarskjold Trust FundAutonomous Fund
15EnergyEITI Secretariat 056 National Water and Sanitation Council
16EnergyEnergy Regulation BoardStatutory and Regulatory Bodies
17EducationExamination Council of ZambiaBoards and Agencies
18AgricultureFood Reserve Agency (FRA)Boards and Agencies
20JudiciaryJudicial Complaints AuthorityStatutory and Regulatory Bodies
21JudiciaryJudicial Service CommissionCommission
22EducationKasiya Secretarial CollegeCollege and University
23EducationKitwe Vacational Training CentreCollege and University
24EducationKwame Nkrumah UniversityCollege and University
25JudiciaryLegal Aid BoardBoards and Agencies
26JudiciaryLegal Aid FundAutonomous Agency
27RecreationLivingstone MuseumMuseum
28EducationLuanshya Technical and Business CollegeCollege
29RecreationLusaka National MuseumMuseum
30EducationLusaka Vacational Training CentreCollege
31EducationMulungushi UniversityCollege and University
32TransportMweru and Bangweulu Water Tranpsort BoardsBoards and Agencies
33EducationNational Fire Training SchoolCommission
34HealthNational Food and Nutrition CommissionStatutory and Regulatory Bodies
35HealthNational Health Research AuthorityStatutory and Regulatory Bodies
36HealthNational Housing AuthorityStatutory and Regulatory Bodies
37EducationNational Institute of Public AdministrationCollege
38JudiciaryNational Prosecutions AuthorityStatutory and Regulatory Bodies
39EducationNational School of GovernmentCollege and University
40AgricultureNatural Resources Development CollegeCollege and University
41RecreationNayuma MuseumMuseum
42EducationNkumbi International CollegeCollege and University
43EducationNkwame Nkrumah UniversityCollege and University
44EducationNorthern Technical CollegeCollege and University
45HealthOccupation and HealthboardBoards and Agencies
46OrderParole BoardStatutory and Regulatory Bodies
47EconomicPatents and Companies Registration Agency (PACRA)Boards and Agencies
48EconomicPensions and insurance AuthorityStatutory and Regulatory Bodies
49HealthPharmaceutical Regulation AuthorityStatutory and Regulatory Bodies
50OrderPolice Public Complaints AuthorityRegulatory Body
51RecreationProvincial and District Sports Advisory CommittesCommission
52RecreationRailway MusuemMuseum
53ConstructionRoad Development AgencyBoards and Agencies
54TransportRoad Traffic and Safety AgencyBoards and Agencies
55TransportRoad Transport and safety AgencyBoards and Agencies
56EnergyRural Electrification AuthorityRegulatory Body
57EducationScience & Technology Venture Capital FundAutonomous Fund
58EconomicSecurities and Exchange CommissionCommission
59EnvironmentalSurvery Control Boardboards and Agencies
60AgricultureTabacco Board of ZambiaStatutory and Regulatory Bodies
61HealthTrop ical Disease Research CentreHospital
62EducationUniversity of ZambiaCollege and University
63EducationUniversity Teaching HospitalCollege and University
64RecreationVictoria Falls Field MuseumMuseum
65EnergyWater Resources Management Authority (WARMA)Statutory and Regulatory Bodies
66HealthZambia Blood Transfusion ServiceBoards and Agencies
67EconomicZambia Bureau of StandardsBoards and Agencies
68AgricultureZambia College of Agriculture-MonzeCollege and University
69AgricultureZambia College of Agriculture-MpikaCollege and University
70EconomicZambia Competition and Consumer Protection CommissionCommission
71EconomicZambia Competition and Consumer TribunalStatutory and Regulatory Bodies
72EconomicZambia Develop ment AgencyBoards and Agencies
73EnvironmentalZambia Environmental M anagement AgencyBoards and Agencies
74TransportZambia Information and Communications Tecnology AuthorityStatutory and Regulatory Bodies
75JudiciaryZambia Institute of Advanced Legal EducationCollege and University
76EducationZambia Institute of Business Studies & Industrial PractiseCollege and University
77EducationZambia Institute of Diplomacy and International StudiesCollege and University
78EducationZambia Institute of Mass Communication Eduation TrustCollege and University
79JudiciaryZambia Law Development CommissionCommission
80HealthZambia Medicines Regulatory AuthorityStatutory and Regulatory Bodies
81DefenceZambia National Service Advisory BoardBoards and Agencies
82AgricultureZambia National Tender BoardBoards and Agencies
83EconomicZambia Privat isat ion AgencyAutonomous Agency
84EconomicZambia Privatisation Trust FundAutonomous Fund
85RecreationZambia Professional Boxing and wrestling Control BoardBoards and Agencies
86EconomicZambia Public Procurement AuthorityRegulatory Body
87EconomicZambia Revenue Authority (ZRA)Corporate Body
88EconomicZambia Weights and M easures AgencyBoards and Agencies
89RecreationZambia Wildlife Authority (ZAWA)Statutory and Regulatory Bodies
91Barotse Royal Treaty Obrigation
92EconomicBusiness Association
93HealthCancer Registry
94RecreationChilenje House 394
95TransportChipata Mchinji Railways Project
96EducationChipata School of NursingCollege and University
97EducationChipata T.T.ICollege and University
98EducationChroma T.T.ICollege and University
99HealthChurches Health Association of Zambia
100TransportController of Government Transport UnitBoards and Agencies
101Copyrighht Collecting Society
102JudiciaryCouncil for Law ReportingBody Corporate
103DNA LaboratoryBoards and Agencies
104TransportEngineering Institute of Zambia
105Internal SecurityEstablisment of Centre Against Terrorism
106DefenceEx-servicemen Affairs
107HealthFederation of Health Advisory Groups
108EconomicFinancial Int elligence Unit
109Future Search
110HealthGeneral Nursing Council
111CommunicationGovernment Communications Flight
112TransportGovernment Inspector of Railways
113HealthHeath Professionals Council of Zambia
114RecreationHeritage Site Management
115HospitalityHostels Board of ManagementBoards and Agencies
116EducationHotel & Turism Training Institute Trust (HTTI)College and University
117EducationIN- Service Training & Education CentreCollege and University
118CommunicationIndependente Broadcasting AuthorityStatutory and Regulatory Bodies
119EducationIndustrial Training CentreCollege and University
120DefenceInternational Miliatary Sports Council (CISM)
121DefenceJoint Permanent Commission on Defence and Securty
122EconomicKaisen Institute of Zambia
123EducationKaoma T.T.ICollege and University
124EnvironmentalLands Tribunal
125AgricultureLivestock Development Trust
126TransportLogistics and Transport Institute
127EducationLukashya T.T.ICollege and University
128EconomicLusaka Stock Exchange (Bond Listing)Finance Body Corporation
129DefenceM aina Soko Advisory M eetings
130EducationMansa T.T.I
131HealthMedical Council of Zambia
132RecreationMesses and Guest Houses
133EnergyMining BureauxBoards and Agencies
134EducationMongu T.T.I
135RecreationMoto Moto MuseumMuseum
136TransportMulamba Harbour
137TransportM ulobezi Rail Line
138HealthMwachisompola Health Demo Zone
139EducationMwinilunga T.T.I
140EducationNational Biosafety Authority
141ConstructionNational Council for Construction
142EconomicNational Economic Advisory Council
143HealthNational Food and Drug Laboratory
144RecreationNational Heritage Conservation CommissionCommission
145HealthNational HIV/AIDS/STI/TB Counncil
146EducationNational Institute for Scientific & Industrial Research
147RecreationNational Oly mpic Committee
148RecreationNational Paralymp ic Committee of Zambia
149EducationNational Remote Sensing Centre
150EconomicNational Roads Fund Agency
151EducationNational Science & Technology Council
152RecreationNational Sports Council of Zambia
153EducationNational Technology Business Centre
154HealthNational Trust Fund for the Disable Persons
155RecreationNational Youth Development Council
156HealthNdola Central Hospital
157RecreationNotional Sports Council of Zambia (NSCZ)
158HealthOccupational Health and Safety Institute
159RecreationOlympic Youth Development Centre
160Internal SecurityPolice MessesBoards and Agencies
161EnergyPrivate Power Investment (OPPPI)
162HealthRadiation Protection Authority
163EconomicRevenue Appeals Tribunal
164EducationSolwezi T.T.I
165RecreationSp ecial Olympics Zambia
166RecreationSports Associtions
167DefenceStaff College Advisory
168HospitalityState Lodge Farm
169DefenceStrategic Indicative Organ on Defense and Security
170HospitalitySupport to National Housing Autority Low Cost Housing
171Internal SecurityTask Force of Corruption
172EducationTeaching Council
173EducationTechnical and Vocational Training
174EducationTechnical M aint ainance Unit
176EducationThornpark Construction Training Centre
177EducationUkwimi T.T.I
178Local GovernmentUNZA Msc Spatial Planning Programme
179HealthVehicle Service Centre
180WaterWater Development BoardBoards and Agencies
181WaterWorkers Compensation Fund Control BoardBoards and Agencies
182WaterZambezi River AuthorityStatutory and Regulatory Bodies
183EconomicZambia Cap it al Ent erp risesStatutory and Regulatory Bodies
184JudiciaryZambia Centre for Inter-Party Dialogue
185EconomicZambia Chamber of Small and Medium Business Association
186EducationZambia Educaiton Projects implementation Unit
187HealthZambia Flying Doctor Service
188EconomicBusiness Regulatory Review AgencyBoards and Agencies

G. State Owned Enterprises – Preliminary List of Entities

#Public CorporationSectorShares held by GRZ (%)
1African Reinsurance CorporationFinancial ServicesIDC
2Afrox Zambia LimitedEnergy30
3Bank of ZambiaFinancial Services100
4Contact Haulage LimitedTransportation & Logistics100
5Development Bank of Zambia (DBZ)Financial Services67
6Engineering Services CorporationInfrastructureIDC100
7Indeni Petroleum Refinery Company LimitedEnergyIDC100
8Indo – Zambia Bank LimitedFinancial ServicesIDC40
9Industrial Development Corporation (IDC)Other sector100
10Kagem Mining LimitedMiningIDC20
11Kariba Mineral LimitedMiningIDC50
12Lusaka South Multi- facility Economic ZoneManufacturingIDC100
13Lusaka Trust HospitalMedicalIDC50
14Medic al Stores LimitedMedicalIDC100
15MOFED (London) LimitedTransportation & Logistics100
16MOFED ( Tanzania ) LimitedTransportation & Logistics100
17Mpongwe Development CompanyAgriculture0,48
18Mpulungu Harbour Corporation LimitedTransportation & LogisticsIDC100
19Mukuba Hotel LimitedTourismIDC100
20Mulungishi Textiles LimitedManufacturingIDC100
21Mulungsuhi International Conference CentreTourismIDC100
22Mulungushi Village Complex LimitedReal EstateIDC100
23Mupepetwe Engineering CompanyManufacturingIDC100
24Nanga Farms PLCAgricultureIDC14,27
25National Airport Corporation LimitedTransportation & Logistics100
26National Airports CorporationTransportation & Logistics100
27National Housing AuthorityHo using100
28National Savings and Credit BankFinancial Services100
29NIEC School of Business TrustEducationIDC100
30Nitrogen Chemicals of Zambia Limited (NCZ)ManufacturingIDC100
31Tanzania Zambia Railway Authority (TAZARA)Transportation & Logistics50
32Tazama Pipe line LimitedEnergy60
33Times of ZambiaInformation and Communications Technology100
34Times Printpak Zambia LimitedInformation and Communications TechnologyIDC100
35Zambia – China Mulungushi Textiles of ZambiaManufacturing40
36Zambia Airways 2014Transportation & Logistics
37Zambia Consolidated Copper Mines (ZCCM) – Investment Holdings (IH)MiningIDC87,6
38Zambia Daily Mail LimitedInformation and Communications TechnologyIDC100
39Zambia Education and Publishing House LimitedInformation and Communications Technology100
40Zambia Electric ity Supply Corporation Limited (ZESCO )EnergyIDC100
41Zambia Forestry and Forests Industries Corporation (ZAFFICO)AgricultureIDC100
42Zambia International Trade Fair LimitedTourismIDC100
43Zambia National Broadcasting Corporation (ZNBC)Information and Communications Technology100
44Zambia National Building SocietyInfrastructure100
45Zambia National Commercial Bank (ZAN ACO) PLCFinancial ServicesIDC25
46Zambia Postal Services Corporation (ZAMPOST)Information and Communications Technology100
47Zambia Printing CompanyInformation and Communications TechnologyIDC100
48Zambia Railways Limited (ZRL)Transportation & LogisticsIDC100
49Zambia State Insurance Corporation (ZSIC) GroupFinancial ServicesIDC100
50Zambia State Lotteries BoardEntertainment100
51Zambia Telecommunications Company (Zamtel) LimitedInformation and Communications TechnologyIDC100
52Zamcapital Enterprises LimitedManufacturingIDC100
List of Water and Sewerage Companies to rearch their operating status:
1Chambeshi Water and Sewerage Company Limited (CHWSC)
2Eastern Water and Sewerage Company
3Kafubu Water and Sewerage Company (KWSC)
4Luapula Water and Sewerage Company (LpWSC)
5Lukanga Water and Sewerage Company Limited (LWSC)
6Lumapula Water and Sewerage Company
7Lusaka Water and Sewerage Company
8National Water and Sanitation Company (NWASCO)
9Nkana Water and Sewerage Company (NWSC)
10Nkana Water and Sewerage Company Limited
11North Western Water Supply and Sewerage Company Limited (NWWSSCL)
12Southern Water and Sewerage Company Limited
13Western Water and Sewerage Company
14Western Water and Sewerage Company

H. Cash Inflow Bridge Table(s) Linking Chart of Accounts Codes and GFSM 2014 Classifications (Including Report Specific Line Items)

65. Zambia Revenue codes are captured in the Chart of Accounts based on the components:

Digit position: 1, 2Cash inflow type
Digit position: 3Sub-inflow type
Digit position: 4, 5Cash inflow account

66. The table below bridges the Zambian Chart of Accounts with the GFSM 2014 classification. In some cases, additional cash inflow accounts have featured in past annual reports. For the sake of completeness, these have been included in the table below and notated with a ‘-’ in the column ‘Cash inflow- Chart of Accounts code’.

67. Funding from bilateral or multilateral partners are coded with a default bridge in the table below, but should be evaluated on a case by case base to evaluate whether this concerns a current or capital grant, or whether this concerns a loan received. See GFSM 2014 codes 131, 132 and 3224.

68. The Zambian COA labeled ‘Revenue’ covers all cash inflows of the budget, this is thus more expansive than revenue alone.

Zambia Chart of Account CodeDescriptionGFSM Classification
Taxes on income. profits and capital gain111
By individuals1111
-Advance Income Tax1111
11150Employed individuals1111
11120Individuals (self-employed)1111
11140Pay as You Earn1111
-Withholding Tax (Contractors)1111
11170Withholding Tax (Dividends)1111
-Withholding Tax (Foreign Contractors)1111
11160Withholding Tax (Rent, Interest and Royalties)1111
11175Withholding Tax (Lump Sum Payment)1111
By companies and corporations1112
11130Back Duty1112
11110Company Tax1112
-Mining Corporate Tax1112
-Mining Corporate Tax arrears1112
Other company Tax1112
-Other Mineral Tax1112
-Windfall Tax1112
-Zesco Tax Arrears1112
Unallocable Tax1113
Taxes on payroll and work force112
Taxes on property1131
11190Mineral Royalty Tax1136
Taxes on goods and services114
General Taxes on goods and services1141
Value added11411
11310Domestic VAT11411
11320Import VAT11411
Sales Tax11412
Turnover and Other General Taxes on goods and services11413
-201/001 Equity levy11413
Taxes on financial and capital transactions11414
11180Property Transfer Tax11414
11265Estreated Deposits1142
11255Excise Duty – Airtime1142
-Excise Duty – Carbon1142
-Excise Duty – Gases1142
-Excise Duty – Bags and sacks1142
11220Excise Duty – Cigarettes1142
11230Excise Duty – Clear Beer1142
-Excise Duty – Cosmetics1142
-Excise Duty – Cotton1142
-Excise Duty – Cooper Concentrates1142
11225Excise Duty – Opaque Beer1142
11235Excise Duty – Hydro-Carbon Oils1142
-Excise Duty – Plastic1142
-Excise Duty – Sacks and Bags1142
-Excise Duty – Scrap Metal1142
11215Excise Duty – Soft Drinks1142
11240Excise Duty – Spirits1142
-Excise Duty – Sugar1142
-Excise Duty – Timber1142
11245Excise Duty – Pipe Tobacco1142
-Excise Duty – Tires1142
11210Excise Duty – Motor Vehicles1142
-Excise Duty – Water1142
11250Excise Duty – Wine1142
11278Excise Duty ZESCO1142
Excise Duty – Electrical Energy1142
11280Fuel Levy1142
12901Stamp duty1142
11258Surtax – Opaque Beer1142
Profit on fiscal monopolies1143
Taxes on specific services1144
-Betting and lottery board1144
Taxes on use of goods and on permission to use goods1145
Motor Vehicles Taxes11451
11285License – Motor Vehicles11451
12270Road Traffic Collections11451
12948Road Services Charges11451
11275Road Toll-RTSA11451
Other Taxes on use of goods and on permission to use goods11452
-Money Lenders Licenses11452
-CCPC Collections11452
12230Casino License11452
12260Licenses for private radio and TV Stations14452
12363Consent Fees11452
-Entertainment Tax11452
12210ERB License Fees11452
12285Fish Licenses11452
12220Hotel License Fees11452
11272License Fees11452
12299Other Licenses11452
12399Other Fees11452
-PACRA Licenses11452
-ZEMA Licenses11452
-Radio and TV Licenses11452
-Renewal of Licenses11452
-Fees and Surface Rental Charges11452
12240Firearms License11452
Other Taxes on Goods and Services1146
Customs and Other Import Duties1151
11205Customs Duty1151
11282Mineral Import Tax1151
-Sales of Revenue Stamps1151
Taxes on exports1152
-Export Duty- Copper Concentrates1152
-Export Duty- Cotton Seeds1152
12290Import and Export Permit1152
-Tourism Levy1152
Profits of export or import monopolies1153
Exchange profits1154
Exchange taxes1155
Other taxes116
Social contribution12
11185Medical Levy1214
From Foreign Governments131
-DFID Health1311
-Japan Education1311
-Netherlands REA1311
-PEMFA-various donors1311
-Regional Trade Facilitation1311
-Saudi Arabia1311
-Sweden REA1311
-Canada/CIDA-Various Projects1312
-Denmark/Dannida-Various Projects1312
-Finland/Finnida-Various Projects1312
-Germany Projects1312
-GTZ- Projects1312
-Ireland-Various Projects1312
-Italy-Various Projects1312
-Multi at Fund1312
-Netherlands-Various Projects1312
-Norway Government1312
-SIDA-Various projects1312
14120United Kingdom1312
14125United States1312
-UPND Netherlands1312
-Various Donors1312
From International Organizations132
-EU- Health1321
14230European Union1311
14220World Bank1321
-ADB-Technical Assistance and Training1322
-EU Various projects1322
-EU Mining1322
-EU Roads1322
-International agric Ass. Exchange1322
-NORDIC Development Fund1322
-UN Systems1322
-World Bank1322
From Other General Govt133
-Basket Funding – Commerce Trade & Industry1311
-Basket Funding – local Govt & Housing1311
-Basket Funding – Tourism Env. & natural Res.1311
-SWAPS- Education1311
-SWAPS- Health1311
Other Revenue14
Property income141
12510Interest on Bank Accounts1411
-Debt to GRZ1411
-Govt. Bodies1411
12530Interest on Loans to Institutions – Companies and Corporations1411
-Interest on late payment1411
-Joint Consolidated Fund1411
-Local Authorities1411
12520Interest on Staff Loans – Motor car, Households and Refrigerators1411
-Other Govt + Foreign Bodies1411
-Other Specified Loans1411
-Reserve Surplus and sinking Funds1411
12540Interest on Loans to Institutions – Statutory Bodies1411
-TDCF Loan Repayments1411
12599Other Interests1411
-Commission on 3rd party micro-financing1411
-Bank of Zambia (Dividends)1412
-Companies and Corporation1412
-Parast. Organi. Dividend/equi.1412
-State Lottery of Zambia1412
12325Forestry Revenue1415
12918Ground Rent1415
12250Mining License1415
-Rent of Land1415
-ZICTA License Fees1415
Sales of good and services142
Sales of market establishments1421
-Fishing and Game Reserve1421
-Hurbert Young Hostel Receipts1421
-llege Hotel Receipts1421
12330Lundazi Castle Hotel1421
12375Maritime and Inland Waterways Fees1421
-Mining Revenue1421
12395Passenger Service Charges1421
12396Civil Aviation1421
-Tourism Enterprises1421
-Tutory Bodies1421
-Water Rate1421
-Weighbridge Charges1421
Administrative Fees1422
11270Accounting Fees1422
12370Air Service Permit Fees1422
12301Assize Fees1422
12394Audit Fees1422
12373Aviation and Landing fees1422
-Consideration fees1422
-Consent Fees1422
-Control of Government Transport1422
12343Court Fees1422
12355Document Fees and Registration Fees – Lands1422
12348Factory Fees1422
12915Fees and surface rental charges1422
12398Finger prints1422
12318Immigration fees and charges1422
12397Inspection Fees1422
12310Import Declaration Fee1422
-Levy on Guaranteed Loans1422
12383Media Fees1422
12328National Parks and Trophy Hunting1422
12323National Registration, Births and Deaths1422
12399Other Fees1422
-Other Fees – Agriculture1422
-Passports (Foreign)1422
-Preparation Fees1422
12305Registration Fees1422
12338Registration of Private Colleges1422
-Registration Fees – Works1422
-Registration Fees- Agriculture1422
12335Registration of Private Schools1422
12387Registration of Societies1422
12280Renewal of certificates1422
12360Survey Fees1422
12390TDI (Foreign)1422
12377Valuation Fees1422
12368Veterinary Fees1422
12392VISA (Foreign)1422
12365Water Board Fees1422
-Zambia Bureau of Standards (ZABS)1422
-Zambia Weights & Measures (ZWM)1422
Incidental Sales1423
12350Administrator Generals Fees1423
-Computer Services1423
12410Education Levy1423
12380Education User Fees1423
12340Educational and Occupational Assessment Fees1423
12958Energy and Water Development1423
12333Entry Fees and Sale of Crafts1423
-Film Censorship1423
-Fishing Craft (sale +repair of fishing Boat)1423
12953Hire of Plant and Equipment1423
12955Hire of Dance Troupes1423
12313Independence Stadium Collections1423
12376Information Services1423
-International Studies1423
12908Legal Aid Contributions1423
12345Library services1423
-Library Subscription + Sale of Sel judg.ts1423
-Local Govt Service Charges1423
-Local Govt. Training Institute1423
12315Lotti Sports1423
12379Medical User Fees1423
12903Military revenue1423
-Money lenders’ license1423
12389National Archives1423
12385News Services1423
12950Office equipment and maintenance services1423
12499Other Levies1423
12308Patents, Designs and Trade Marks1423
12930Plant quarantine and phytosanitary services1423
12305Registration fees1423
-Rental Fees1423
12943Printing Supplies1423
-Sale of Badges1423
12905Sales of Community Development materials1423
12378Meteorological Collections1423
-School form Receipts1423
-Stale Checks1423
12381Supplier registration Fees1423
-Shredded paper1423
12927Water Boring Re-Imbursement1423
11268Warehouse Rent1423
-Rent House1423
12920Rent of Government premises1423
-Rent of Govt properties1423
12923Rent of properties abroad1423
12910Rents of Residential Properties1423
11260Rummage Sales1423
12965Proceeds from Sale of Produce and Livestock1423
12963Proceeds from Sale of Fish1423
12968Sale of Publications and Services1423
-Seed Sales1423
-Sale of Maize1423
-Sale of Crops1423
-Fertilizer Recoveries/Sales1423
12945Flower sales1423
-Sundry Receipts1423
-Zasti collection1423
Fines, Penalties and Forfeits143
12120Admission of Guilt Fine143
12110Fines of Court143
12199Other Fines143
-Police Collections143
12960Damage of Government Property143
-Damage to GRZ Vehicles143
-Surcharge on Damage143
-Miscellaneous and unidentified revenue144
-Exceptional Revenue14412
-Housing Allowance Recoveries14411
11199Other Revenue14412
11299Other Revenue1442
-Insurance and Standardized Guarantee Schemes1451
-Insurance Premium Levy14511
Net Worth and its Changes3
Non-Financial Assets31
-Sales of Capital assets3112
-Sale of P/Holder Vehicles3112B
12935Proceeds from Sale of government vehicles3112B
12940Proceeds from Sale of Plant and Equipment3112B
-Sale of Office Equipment3112B
-Sale of Government Property3113B
12925Proceeds from Sale of properties3113B
-Proceed from Sale of property-ministry of foreign affairs3113B
-Financing (Domestic)331
-Treasury Bills3313
-Government Bonds3313
-Bank of Zambia3314
-HIPC/MDR Resource3324
-Financial Institutions3314
-Promissory Note3313
-Other Loans3314
-Privatization Funds3215A
-Sale of Mofed Ltd3215A
-Non-Tax Arrears3218
-Financing (External)332
-BADE A3324
-Deutsche Bank3324
-I DA/I FAD3324
14210International Monetary Fund3324
-Sovereign Bond3324
-United Bank for Africa (UBA)3323
14220World Bank3324

I. Cash Outflow Bridge Table(s) Linking Chart of Accounts Codes and GFSM 2014 Classifications (Including Report Specific Line Items)

69. Zambia ‘Expenditure’ codes are captured in the Chart of Accounts (CoA) based on the components:

Digit position: 1, 2Cash Outflow type
Digit position: 3Sub-Outflow type
Digit position: 4, 5Cash Outflow account

70. The table below bridges the Zambian CoA with the GFSM 2014 classification. In some cases, additional cash outflow accounts have featured in past annual reports. For the sake of completeness, these have been included in the table below and notated with a ‘-’ in the column ‘Cash Outflow- Chart of Accounts code’.

71. Grants are coded with a default bridge in the table below, but should be evaluated on a case by case base to evaluate whether this concerns a current or capital grant. See GFSM 2014 (code 26). Goods and services expenses accrued are coded 22 by default. These will need to be evaluated if these expenses accrued in the past can be recorded as such together with Other Accounts Payable (3318). Loans to institutions (3314) and Other investments (3315) should be evaluated on a case-by-case basis whether a capital grant element (2632 or 2822) should be recorded.

72. The Zambian CoA labeled ‘Expenses’ covers all cash outflows of the budget; thus, this is more expansive than expenses alone.

Zambia Chart of Account CodeDescriptionGFSM Classification
Compensation of employees21
Wages and Salaries211
210000Personal Emoluments – Other211
211000Personal Emoluments – Contractual Salaries211
211110Super scale211
211120Salaries Div. I211
211130Salaries Div II211
211140Salaries Div III211
211150Contractual Salaries211
211160Salaries – Locally Engaged staff211
211170Personal Emoluments – Other211
211180Other Salaries and wages211
211210Salaries Div. I – Teaching Service211
211220Salaries Div. II – Teaching Service211
211230Salaries Div. III – Teaching Service211
211240Salaries – Part time211
211301Salaries – Settlement of Outstanding Bills211
212010Wages CEs211
212020Other Wages211
212099Other Wages211
213110Retention Allowance211
213120Special Education Allowance211
213130Rural Hardship Allowance211
213140Extra Duty Allowance211
213160Double Class Allowance211
213166Flexible Allowances211
213170Other Flexible Allowances211
213199Flexible Allowances211
213201Cash in Lieu of Leave Div.I211
213203Cash in Lieu of Leave Div. II211
213205Cash in Lieu of Leave Div.III211
213207Cash in Lieu of Leave – Teaching Service211
213209Cash in Lieu of Leave CE’s211
213211Commuted Night Duty Allowance211
213213Overtime Div. II211
213215Overtime Div. III211
213217Overtime CE’s211
213219Commuted Overtime211
213220Fixed Allowances211
213221Fixed Allowances211
213223Operation Allowance211
213227Responsibility Allowance211
213229Instructors Allowance211
213230Fixed Allowances211
213231Machine Allowance211
213233Shift Allowance211
213237Trade Allowance211
213241Bandsman Allowance211
213245Dog Handler Allowance211
213247Long Service Bonus211
213249Traveling on Leave211
213251Representation Allowance211
213253Cost of Living Allowance211
213255Entertainment Allowance211
213257Bomb disposal allowance211
213259On call allowance211
213260Fixed Allowances211
213265Cycle allowance211
213267Transport allowance211
213269Risk allowance211
213271Housing Allowance211
213273Spouse Allowance211
213275Contract Gratuity211
213277Inducement Allowance211
213279Education Allowance211
213280Other Allowances211
213281Housing Allowance Teaching Service211
213283Extra Accreditation Allowance211
213285Fixed Allowances211
213286Constituency Allowances211
213288Fuel Allowance211
213289Fixed Allowances211
213290Fixed Allowances211
213291Water Allowance211
213292Acting allowance211
213293Settling in Allowance211
213294Utility Allowance211
213295Disturbance Allowance211
213299Other Fixed Allowances211
214030Personnel Related Costs211
214091Personnel Related Costs211
214301Civil Service Restructuring211
214303Restructuring Costs – Local Authorities Restructuring211
214305Restructuring Costs – Grant Aided Institutions Restructuring211
214306Restructuring Costs – Decentralization Costs211
214991Other Personnel Related Costs211
217000Other Personal Emoluments211
218110Other Personal Emoluments211
Employers’ social contributions212
214140Other Statutory Contributions2121
214210Statutory Contributions – Nation Pension Scheme Authority2121
214220Public Service Pensions Fund Board2121
214240Other Statutory Contributions2121
214299Other Statutory Contributions2121
Use of goods and services22
214110Water Charges22
214120Electricity Charges22
214130House Maintenance22
214150Furniture Maintenance22
214160House Rentals22
214170Security and Care taking22
214180Housing Costs22
214230Workman’s Compensation22
220110Suppliers of goods and services22
220161Agriculture Supplies22
220299Accrued Expenses22
221001Office Costs22
221010Office Material22
221011Office Costs22
221018Office Costs22
221020Telephone, Fax, Telex, Radio (Charges and Maintenance)22
221021Office Costs22
221022Office Costs22
221023Office Costs22
221024Office Costs22
221029Office Costs22
221030Internet charges22
221040Postal Charges22
221050Computer and Peripheral Costs22
221060Maintenance of Office Equipment22
221065Office Costs22
221070Machine spare parts22
221080Data Processing Services22
221081Office Costs22
221090Books, Magazines, Newspapers, Information, Documents22
221092Office Costs22
221093Office Costs22
221099Other Office Costs22
221100Other Office Costs22
221110Office Costs22
221210Electricity Bills accrued*22
221220Water Bills Accrued*22
221230Telephone bills Accrued*22
221240Rentals accrued*22
221299Other accrued expenses*22
221301Office Costs22
221501Office Costs22
221505Office Costs22
222000Building, Repair and Maintenance Costs22
222004Building, Repair and Maintenance Costs22
222010Rentals for Buildings22
222020Water and Sanitation Charges22
222030Electricity Charges22
222040Building Maintenance (Consumables, Cl and other)22
222045Building, Repair and Maintenance Costs22
222050Office furniture and Fittings (Maintenance)22
222070Security and Care taking Charges22
222080Taxes, Rates and Levies22
222090Other Building Repairs22
222099Other Operational Expenses22
222160Building, Repair and Maintenance Costs22
222299Building, Repair and Maintenance Costs22
222515Building, Repair and Maintenance Costs22
223010Petrol, Oil and Lubricants22
223020Servicing (Other Consumables)22
223030Spare Parts22
223066Plant, Machinery, Vehicle Running and Maintenance Costs22
223070Licenses and Taxes22
223080Toll Fees22
223090Parking Fees22
223099Other Plant, Machinery, Vehicle Running and Maintenance Costs22
223140Plant, Machinery, Vehicle Running and Maintenance Costs22
223210Plant, Machinery, Vehicle Running and Maintenance Costs22
223278Plant, Machinery, Vehicle Running and Maintenance Costs22
223299Plant, Machinery, Vehicle Running and Maintenance Costs22
224000Other Administrative Operating Costs22
224015Other Administrative Operating Costs22
224020Tool Allowance22
224030Meal Allowance22
224040Uniform Allowance22
224045Other Administrative Operating Costs22
224050Repatriation Allowance22
224060Boards and Committees Allowances22
224070Loss of Public Money/Stores22
224090Other Costs22
224099Other Costs22
224110Other Administrative Operating Costs22
224120Other Administrative Operating Costs22
224130Other Administrative Operating Costs22
224499Other Administrative Operating Costs22
225001Hand Tools and Equipment22
225003Dental Material22
225005Protective Wear, Clothing and Uniforms22
225008Blood Bank Materials22
225010Drugs, Vaccines22
225015Medical Supplies (Except Drugs & Vaccines)22
225018Surgery Materials22
225020X-ray Materials22
225023Material and Appliances for the Sick22
225025Road Maintenance Materials22
225028Animal Production and Health22
225030Agricultural Supplies22
225033Veterinary Materials22
225035Broadcasting Material22
225038Survey and Mapping22
225040School Requisites22
225043Laboratory Material22
225045Medical Stationery22
225048Water Treatment Chemicals22
225050Identification Licenses22
225090Other Purchases22
225099Other Purchases22
226001Consultancy, Studies, Fees, Technical Assistance22
226003Audit fees22
226004Accounts and Audit Services Expenses22
226008Advertisement and Publicity22
226010Technical Equipment Repair & Maintenance22
226012Agricultural Services22
226015Traditional Ceremonies22
226018Official Entertainment22
226020Public Functions and Ceremonies22
226023Shows and Exhibits22
226025State Visits22
226028State Funerals22
226033Expenses of Boards and Committees22
226035Hire of Motor Vehicles22
226038Commission of Inquiry22
226045Cultural Promotion22
226048Census and Statistical Survey Expenses22
226050Population and Communication22
226053Welfare and Recreation22
226055Energy Conservation22
226058Research and Feasibility Studies22
226060Labor Day Expenses and Awards22
226063Hire of Plant and Equipment22
226066Operations (PRSP)22
226068Court Sessions22
226070Cycle Maintenance – Regravelling and Resealing22
226073Medical Fees/Charges22
226075Medical Fees/Charges Abroad22
226076Aviation Services22
226078Conferences, Seminars and Workshops22
226079Rescue/Fire Security Services22
226083Bank Charges22
226087Other Operational Expenses22
226089Witness Fees22
226090Other Services22
226099Other Services22
227020Other Services22
227030Travel Expenses22
227040Travel Expenses22
227050Travel Expenses22
227110Road, Rail and Air Fares22
227120Accommodation Charges22
227130Allowances – Travel Exchange22
227135Out of Pocket Allowances22
227140Kilometer Allowances22
227150Petrol, Oil and Lubricant22
227160Airport Charges22
227170Presidential Travel22
227180Travel Expenses Within Zambia22
227190Other Travel Expenses Within Zambia22
227199Other Travel Expenses Within Zambia22
227210Road, Rail and Air Fares22
227220Accommodation Charges22
227230Allowances Foreign22
227240Kilometer Allowances22
227250Petrol, Oil and Lubricants22
227260Airport Charges22
227280Presidential Travel22
227290Other Travel Expense22
227299Other Travel Expenses Outside Zambia22
227613Travel Expenses22
227740Travel Expenses22
228110Training Allowances22
228120Training and Education Charges22
228125Facilitation Allowances22
228130Workshops, Seminars and Conferences22
228140Road, Rail and air Fares22
228150Other Training Expenses & Staff Development within Zambia (<= 6 Months)22
228210Training Allowances22
228220Training and Education Charges22
228225Facilitation Allowances22
228230Workshops, Seminars and Conferences22
228240Road, Rail and Air Fares22
228250Other Expenses22
228310Training Allowances22
228320Training and Education Charges22
228350Road, Rail and Air Fares22
228360Other Expenses22
228390Long term training & Staff Development within Zambia (> 6 Months)22
228399Other Expenses22
228410Training Allowances22
228420Training and Education Charges22
228440Road, Rail and Air Fares22
228450Other Expenses22
228490Long term training & Staff Development outside Zambia (> Months)22
228499Other Expenses22
228530Other Operational Expenses22
228599Other Registration and Subscriptions22
228610Medical Charges Within Zambia22
228620Medical Charges Outside Zambia22
228630Other Medical Costs22
228710Other Expenses22
228999Other Training Expenses22
229020Witness Fees22
229040Penalties (Court Cases)22
229050Legal Fees22
231050Other Costs22
281010Constitutional Emoluments22
281020Other Constitutional22
282010Secretarial Allowances22
282020Legal Costs22
282050Fuel Allowance22
282060Other Constitutional Expenditure22
282099Other Allowance Constitutional22
283010Secretarial Allowance22
283050Fuel allowance22
283090Water Allowance22
283099Other Allowances Constitutional Posts22
284010Statutory Expenditure22
285010Constitutional & Statutory Expenditure22
285110Constitutional & Statutory Expenditure22
289811Statutory Expenditure22
291020Witness Fees22
291040Penalties (Court Cases)22
291050Legal Fees22
291200Constitutional & Statutory – Litigation22
291220Non-Constitutional Expenditure22
291250Non-Constitutional Expenditure22
291301Settlement of Outstanding Bills – Legal Costs22
292010Legal Costs22
293050Constitutional & Statutory Expenditure22
293090Constitutional & Statutory Expenditure22
293099Constitutional & Statutory Expenditure22
294010Statutory Expenditure22
299990Constitutional & Statutory – Office Expenses22
299999Constitutional & Statutory – Provisions22
311209Loose Tools22
311210Marine Equipment22
311212Solar Equipment22
311216Leased Motor Vehicles22
311233Leased Motor Vehicles22
311303Telephone, Fax, Telex, Radio22
311307Telephone, Fax, Telex, Radio22
312201Material and supplies22
331301Other services22
333126Other Services22
411110Suppliers of goods and services22
Consumption of fixed capital23
231015Depreciation on Motor vehicles
231030Depreciation on plant and machinery23
232040Depreciation on leased computers and peripherals23
241030Interest on Bilateral Relations241
241050Service Fee Charges – Bilateral Relations241
242010Interest on Bilateral241
242099Interest on Other External Debt241
240000Financial Charges242
241001Interest on loans – Multilateral Relations242
241002Interest on Loan – Domestic242
241040Interest on Other debts242
241060Service Fee Charges – Multilateral Relations242
242020Interest on Multilateral242
242030Interest on other investments of Government Institutions242
243010Financial Charges242
243020Interest on Finance242
243330Interest on Loan242
245010Financial Charges242
249010Contractual Penalties242
249020Interest on finance leases242
249031Financial Charges242
249032Financing Costs242
249903Other Financial Charges242
243028Listing Costs of Government Securities242
249028Listing Costs of Government Securities242
241010Interest on Treasury Bills243
241018Interest on Domestic Debt243
241020Interest on Domestic Debt243
271010Subsidies to Non-Financial Public Enterprises251
274010Other Subsidies251
279901Other Subsidies251
279910Other Subsidies251
261030Grants to Non-Governmental Organizations2621
262010Grants to Non-Governmental organizations2621
267010Contributions to international organizations2621
260000Grants & Other Payments2631
261010Grants to Government agencies2631
261020Grants to Local Authorities2631
262020Grants to Non-Government2631
263040Grants to Chiefs2631
263050Grants and Other Payments2631
264010Grants to Institutional Revolving Funds2631
265010Other Grants2631
266010Funding to Government2631
266099Transfers to Government Units2631
Social Benefits27
291010Compensation and Awards271
291210Compensation and Awards271
411430Compensation and Awards271
225013Drugs for HIV and AIDS272
226043Relief, Repatriation and Burial of Destitute272
226044Award Presentations272
229010Compensation and Awards272
251010Death on duty benefit272
251020Burial benefit272
251030Social Assistance Benefits272
251099Other Social Benefits272
251160Compensation and Awards272
252040Social Assistance Benefits – Other272
263030Welfare, aid, assistance and relief272
229030Retrenched Claims273
281030Retrenched Claims273
291030Retrenched Claims273
Other Expenses28
224012Bad Debts5204
228340Bursaries Award2821
228430Bursaries Award2821
221095Insurance – Other2831
226040Insurance – Technical Equipment2831
222060Insurance for Buildings2832
Net Worth and its Changes3
Non-Financial Assets31
Fixed Assets311
229100AUC- Buildings and Structures3111A
229101AUC- Residential Buildings3111A
229102AUC-Office Buildings3111A
229108Industrial Buildings3111A
229199AUC-Other Buildings and Structures3111A
300201Buildings and Structures3111A
311101Residential Buildings3111A
311102Office buildings3111A
311103Fixtures and fittings3111A
311107Hospitals, Clinics and Health Centers3111A
311108Industrial buildings3111A
311109Residential Buildings3111A
311110Office buildings3111A
311118Office Buildings3111A
311119Other Buildings3111A
311123Buildings and Structures3111A
311130Buildings and Structures3111A
311199Buildings and Structures3111A
229103AUC-Fixtures and Fit3112A
310000CAPEX-Movable Assets3112A
310125Non-Financial Assets3112A
310126Non-Financial Assets3112A
311111Fixtures and fittings3112A
311201Earth Moving Machinery3112A
311203Air Conditioning Equipment3112A
311205Electrical and Electronic Equipment3112A
311206Medical Equipment3112A
311207Laboratory and Scientific Equipment3112A
311208Agriculture Equipment3112A
311211Camping Equipment3112A
311213Industrial Equipment3112A
311218Earth Moving Machinery3112A
311220Air Conditioning Equipment3112A
311222Electrical and Electronic Equipment3112A
311223Medical Equipment3112A
311224Laboratory and Scientific Equipment3112A
311225Agriculture Equipment3112A
311226Loose Tools3112A
311230Industrial Equipment3112A
311236Plant, Machinery and Equipment3112A
311290Plant, Machinery and Equipment3112A
311298Other Machinery and Equipment3112A
311299Other Machinery and Equipment3112A
311300Office Equipment3112A
311301Computers, Peripherals, Equipment3112A
311302Communication Equipment3112A
311304Refrigerator, TV, VCR, Cameras, Air Conditioners3112A
311305Computers, Peripherals, Equipment3112A
311306Communication Equipment3112A
311308Refrigerator, TV, VCR, Cameras3112A
311398Other Office Equipment3112A
311399Other Office Equipment3112A
311501Office Furniture3112A
311502Residential Furniture3112A
311503School Furniture3112A
311504Hospital Furniture3112A
311505Office Furniture3112A
311506Residential Furniture3112A
311507School Furniture3112A
311508Hospital Furniture3112A
311601Land Equipment3112A
311602Air Equipment3112A
311702Motor Cycles <= 125cc3112A
311703Motor Cycles Over 125cc3112A
311704Motor Vehicles <= 3500kg3112A
311705Motor Vehicles Over 3500 Kg but Less than 16000Kg3112A
311706Heavy Duty Vehicles? 16000Kg3112A
311708Motor Cycles? =125cc3112A
311709Motor Cycles ?125cc3112A
311710Motor Vehicles? = 3500kg3112A
311711Motor Vehicles over 3500 Kg? = 16000Kg3112A
311809Assets under Construction3112A
311899Other Specialized vehicles3112A
229107AUC-Hospitals, Clinics and Health Centers3113A
229109Other Infrastructure Development Costs3113A
229404Produced Assets3113A
229405State highway bridges3113A
229406Full Road Regravelling3113A
229407Upgrading, Rehabilitation and Construction of Roads3113A
229409Airport Infrastructure3113A
229410Electricity Development3113A
229499Other Produced Assets3113A
311115Hospitals, Clinics and Health Centers3113A
311116Industrial buildings3113A
311402Cultivated assets3113A
311405State highway bridges3113A
311406Roads – Gravel3113A
311407Roads – Bituminous Standard3113A
311410Electricity Development3113A
311415Produced Assets3113A
311417Produced Assets3113A
311418Produced Assets3113A
311499Produced Assets3113A
312101Non-Financial Assets3113A
317001Non-Financial Assets3113A
312103Strategic Stocks312A
312203Finished goods312A
312299Other inventory312A
313099Other valuables313A
Non-Produced Assets314
314001Subsoil Assets3143A
314002Other naturally occurring assets3143A
314005Other Non-Produced Assets3143A
314099Non-Produced Assets3143A
314100Non-Produced Assets3143A
311930Intangible Fixed Assets3144A
311950Intangible Fixed Assets3144A
311999Other intangible assets3144A
314004Intangible non-produced assets3144A
Financial Assets32
322010Standing imprest (Petty Cash)3212A
320002Loans to institutions3214A
321010Loans to institutions3214A
321030Housing loan Scheme3214A
322030Housing loans3214A
322040Household loan3214A
322050Car loans3214A
322099Other loans3214A
326020Revolving Fund Accounts3214A
226054Recapitalization and investments of Government Institutions3215A
251130Recapitalization and investments of Government Institutions3215A
320099Other investments3215A
268110Settlement of Outstanding Bills – Grants3218A
321099Other Debtors3218A
322060Tuition Advances3218A
322070Staff Advances3218A
323020Financial Assets3218A
323099Other prepayments3218A
421199Long term Liabilities- payable for more than one year3314B
421399Domestic creditors3314B
411160Public Service Pension Fund3316B
220000Settlement of Outstanding Bills – Goods and Services3318B
220613Settlement of Outstanding Bills – Goods and Services3318B
220999Settlement of Outstanding Bills – Goods and Services3318B
221000Settlements of goods3318B
226110Settlement of Outstanding Bills3318B
253110Settlement of Outstanding Bills – Social Benefits3318B
411199Current Liabilities (Payable within one year)3318B
411210Electricity Bills accrued*3318B
411220Water Bills Accrued*3318B
411230Telephone bills Accrued*3318B
411240Rentals accrued*3318B
411299Other accrued expenses*3318B
411399Other Creditors3318B
411450Current Liabilities (Payable within one year)3318B
421199Other Creditors3318B
421130Foreign Creditors3324B
Classification of Holding gains and losses in assets and liabilities4
243025Loss on currency4302

Accrued expenses presume that these expenses are accrued in the financial year, but not necessarily paid. Need to verify whether an Other Accounts Payable is also accrued.

Accrued expenses presume that these expenses are accrued in the financial year, but not necessarily paid. Need to verify whether an Other Accounts Payable is also accrued.

J. Officials Met During the Mission

Mr. John KalumbiCentral Statistical OfficeDirector
Mr. Goodson SinyengaCentral Statistical OfficeAssistant Director – Economics and Financial Statistics
Ms. Cecilia M. MunjitaCentral Statistical Office/Public FinanceSenior Statistician
Mr. Lovemore M. ZomdeCentral Statistical Office/Living ConditionsPrincipal Statistician
Mr. Nkandu KabibwaCentral Statistical OfficeSenior Statistician
Ms. Salome NaluyeleCentral Statistical Office/Public FinanceStatistician
Ms. Evenny ChiyalaCentral Statistical Office/Public FinanceStatistician
Mr. Joseph ChuluCentral Statistical Office/Public FinanceStatistical Officer
Mr. James NyimbiliCentral Statistical Office/Public FinanceIntern
Mr. Isaac SokoCentral Statistical Office/National AccountsStatistician
Ms. Keena NamfukweCentral Statistical Office/National AccountsStatistician
Ms. Nancy KazembeCentral Statistical Office/National AccountsStatistician
Mr. George MubangaCentral Statistical OfficeStatistical Officer
Mr. O’Brien Siame KataiMinistry of Finance/Accountant General/IFMISChief Accountant
Mr. Fred MuyoweMinistry of Finance/Accountant General/ExpenditurePrincipal Accountant
Mr. Innocent MututaMinistry of Finance/Accountant GeneralPrincipal Accountant
Mr. Chembe MkunshaMinistry of Finance/Accountant General/RevenueSenior Accountant
Mr. Hector SampaMinistry of Finance/Accountant General/RevenuePrincipal Accountant
Ms. Mwaka C. MukubesaMinistry of Finance/Budget OfficeDirector
Ms. Kaoma ChisangaMinistry of Finance/Budget OfficeBudget Analyst
Ms. Carol ChimimbaMinistry of Finance/Budget OfficeSenior Budget Analyst
Mr. Mutenwa MalimbaBank of Zambia/Economics Department/Information & Statistics DepartmentSenior Economist
Mr. Jacob LunguBank of Zambia/Economics Department/Information & Statistics DepartmentSenior Economist
Ms. Chritabel MwananshikuBank of Zambia/Economics Department/Balance of PaymentSenior Economist
Mr. Chisala Sofia NgandweBank of Zambia/Economics Department/Balance of PaymentSenior Economist
Mr. Kamun MuleleBank of Zambia/Economics Department/Balance of PaymentEconomist
Mr. Francis M. MumaBank of Zambia/Economics Department/Balance of PaymentSenior Economist
Mr. Kafula W. LongaBank of Zambia/Economics Department/Balance of PaymentEconomist
Ms. Victoria Y. KaulungonbeMinistry of Finance/Investment and Debt ManagementSenior Economist
Mr. Malack LuhangaMinistry of Finance/ Investment and Debt ManagementAssistant Director for Debt data
Mr. Kabaso F. KabweMinistry of Finance/Investment and Debt ManagementSenior Economist
Mr. Bertha B. SinyangweMinistry of Finance/Investment and Debt ManagementSenior Economist
Ms. Estella NyimbaMinistry of Finance/Investment and Debt ManagementEconomist
Mr. Felix NsamaMinistry of Finance/Investment and Debt ManagementChief Accountant
Mr. Duncan MtongaMinistry of Finance/Investment and Debt ManagementEconomist
Mr. Katola MuchindaMinistry of Finance/Investment and Debt ManagementEconomist
Mr. Chazya MusukumaMinistry of Local Government/AdministrationAssistant Director
Mr. Brian SimukokoMinistry of Local Government/AdministrationPrincipal Local Government Auditor
Ms. Nancy MwambaMinistry of Local Government/Accounting DepartmentChief Accountant
Mr. Jones K. ChisokoLusaka City Council/FinanceAssistant Director
Mr. Matipa C. ChishimbaLusaka City Council/Finance/RevenueSenior Revenue Manager
Mr. Stewart NganduOffice of Auditor GeneralExternal Auditor
Mr. Alfredo BaldiniInternational Monetary FundResident Representative, Zambia

It is an official document that presents current year´s budget estimates (expenditure plans) of all BCG units.

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