INTERNAL AUDIT REPORT: HEAD OFFICE 2025/01

ADMINISTRATION SECTION: DEPARTMENT OF FINANCE AND ADMINISTRATION

MINISTRY OF INFORMATION COMMUNICATION TECHNOLOGY, POSTAL AND COURIER SERVICES

SECTION A
Executive Summary

Audit Objectives.

Ensure that the ministry adheres to government policies, regulations, and guidelines on fuel
procurement, allocation, and usage.
Evaluate whether proper records are maintained for fuel purchases, distribution, and consumption.
Ensure that fuel expenditures are reported accurately and transparently.
Verify that fuel usage is properly authorized and accounted for by responsible personnel.
Segregation of duties in fuel procurement and distribution.
Assess the adequacy of controls to prevent fraud and unauthorized use of fuel.
Identify weaknesses in the fuel management system that could expose the ministry to risks of fraud or
abuse.

Methodology
The audit was carried out by a way of:
Review of the fuel procurement, distribution, and usage processes to identify areas prone to fraud,
wastage, or inefficiency.
Examining records and documents for accuracy, completeness, and compliance.
Recalculate fuel costs and quantities to verify accuracy.
Tracing fuel transactions from procurement to usage to ensure completeness and proper authorisation.
Confirming that payments made to suppliers align with invoices and delivery records.

Audit Scope
The audit covered the period from 01 January 2023 to 31 December 2023 and covered the following
aspects:
Fuel procurement process
Fuel distribution process

1
 Summary of findings
Fuel registers not being signed by the supervisor.
Balance columns filled using a pencil.
The balance column has a strip of paper attached to it.
Calculation errors in registers.
Wrong recording of quantities of fuel collected from the supplier in the registers.
Blank balance column in the fuel register

Executive summary

Internal Control Recommendations

No. Recommendation Priority

1. Fuel registers not being signed by the supervisor.

Both fuel registers (Diesel and Petrol) are not being checked by the High
supervisor. The supervisor should monitor the registers and sign them
regularly.
Running balance columns in the register were written using a pencil.

2. High

A pen should always be used to update the registers

Running balance columns were written on a piece of paper stapled in the

register
3. High
At all the time the register must be completed directly in the register o
temporary attachments should be done.

4. Overwriting and Cancellation not signed for

There must be a counter signature for every overwriting and cancellation

5. Blank balance column in the register. High

In order to monitor accurately the movement of fuel, there must be a trace

2
 of it through the recording.

Wrong balances recorded in fuel registers.

6. High

The Administration officer in charge of the register update should make

thorough calculation at all the time to reduce the errors.

7. Fuel collected but not signed for in the register

Every transaction of fuel should be signed for
8. Wrong balance column carried forward figure

The balances must be calculated thoroughly in order to come up with a

correct balance carried forward figure at year end.

9. Non-recording of some of the fuel quantities collected from the supplier in High
the registers.

All fuel received from the supplier should be recorded in the registers in the
manner they were received with.

Conclusion.
 Management should implement strong internal controls over fuel management processes to
prevent errors, and misuse of fuel resources. This includes segregation of duties, authorisation
procedures, and carrying out regular reconciliations.
Accounting Officer’s Manual
 Standard operational Procedures (SOPs) should outline clear guidelines for recording fuel
transactions, conducting reconciliations, and managing fuel inventory effectively.
 There is need to craft or have this document in place. This manual contains procedures that
guides execution of different tasks.

3
DETAILED OBSERVATIONS AND RECOMMENDATIONS

1. Fuel registers were not signed by the supervisor.

Audit observed that the fuel registers, (for both diesel and petrol) were not signed by the supervisor.
This is in contrary to the Statutory Instrument 144 of 2019 Section 98(1) which states that there must
be a system with adequate safeguards to protect public property from fraud, waste and abuse.
Their signature on the fuel register indicates that they have reviewed and approved fuel consumption
as recorded in the respective registers.

Management response

2. Running balance columns in the register were written using a pencil.

4
A perusal of the register showed that running balances of fuel were written in pencil. For example,
petrol entries from 04 April to 21 December 2023 and diesel entries from 03 April to 15 December
2023, were entered in the register using a pencil. Entries written in pencil can fed quickly and someone
with access to the register can change those figures easily.

Management response.

3. Running balance columns were written on a piece of paper stapled in the register.
Audit noted that there was a strip of paper attached to the running balance column in the diesel register
inscribed with fuel balances from 03 March to 13 March 2023.

Management response.

5
4. Overwriting and Cancellation not signed for
It was noted in both registers that there were some overwriting and cancellations which were not
counter signed for, for the following dates: 26/01/23 and 27/01/23 and 26/01/23, 09/02/23 and
06/03/23 respectively.

Management Response

5.Blank running balance column in the diesel register

The diesel register had blank running balance columns from 01/02/23 to 16/02/23. These columns
should have been filled with information but they were not utilised as purported.

Management Response

6
6.Wrong balance carried forward figure.
On 6 January 2023 there was a shortfall of 20 litres, on 5 May 2023 there was a shortfall of 160 litres.
The closing balance on 21 December was 550 litres. The closing balance should be 550-20-160=370
and this balance was not carried over to the following year 2024. Year 2024 was started with a nil
balance.

Management response

7. Fuel collected but not signed for in the register.

There were instances were a member’s name was written against fuel collected, but the member did
not sign to acknowledge that he/she has collected fuel in the respective registers. See annexure A.

Management response

7
8.Wrong balances recorded in fuel registers.
The quantity of fuel which was purchased by the Ministry was issued to various members on different
occasions but running balances were not updated in the register. This resulted in wrong balances being
recorded and maintained and these figures do not show the actual amount of fuel issued and the
balance at hand. These wrong balances were maintained in the registers and this resulted in the
overestimate of 680 litres (being diesel over estimate 800 litres and petrol underestimate 120 litres)
which was a result of failing to accurately calculate the correct fuel issued and the balance at hand. The
following table 1 showed the information depicted above.
Table 1
No. Date Type Actual Running Underestimate Overestimate Variance
of fuel running balance in litres in litres in litres
balance in recorded
litres in litres
1. 16/01/23 Diesel 3245 3145 100 (100)
2. 16/01/23 2945 2925 20 (20)
3. 30/01/23 5465 5585 120 120
4. 30/01/23 5325 5265 60 (60)
5. 16/02/23 4645 5445 800 800
6. 17/03/23 6385 6325 60 60
7. 05/05/23 Petrol 2680 2840 160 (160)
8. 05/05/23

26/10/23 Closing balance 550 550

Grand Total 680

NB.In diesel register, on 16/01/23, the balance was written as 3145 instead of 3245. This lead to an
underestimate of 100liters.
On 16/01/23, there was also a balance of 2925 instead of 2945giving an underestimate of 20litres.
On 30/01/23 the balance was written as 5585 instead of 5465 giving an overcast of 120litres. On the
same date 5585-260= 5325 instead of 5265 recorded giving an underestimate of 60litres.
8
There was a balance written as 5265 instead of 5325 giving an underestimate of 60litres
On 16/02/23 the balance was written as 5445 instead of 4645. There was an overcast of 800litres.
17/03/23 6405-20=6385 but 6325 was recorded giving an overestimate of 60litres
Petrol
06 January a total of 3640 was recorded instead of 3660 giving an underestimate of 20litres.
05 May a balance of 2580 was recorded instead of 2680 having an underestimate of 100litres.

Management response.

9.Non-recording of some of the fuel quantities collected from the supplier in the registers.
Audit noted that there were variance between quantity of fuel collected from the supplier and the
quantity recorded in the registers. A total of 32 220 litres (being Diesel and Petrol litres) were
collected and were not recorded in the register. Audit could not establish how the fuel was utilised by
the Ministry.
Table 2
No. Bank Amount Paid ($) Type of fuel and Quantity Unrecorded fuel in
Statement by the Ministry to Quantity collected recorded litres / Variance
Date Petrol Trade in litres (litres) (Shortfall)
1. 03/01/23 40 000 000.01 Petrol 9 040 7 040 (2 000)
Diesel 5 000 5 000 -
Diesel 19 740 11 740 (8 000)

2. 24/02/23 39 967 894.80 Petrol 4 910 2 910 (2 000)

Diesel 22 055 22 055 -
3. 12/04/23 17 988 484.80 Petrol 8 180 180 (8 000)
Petrol 3 160 3 160 -
17 988 484.80 Diesel 11 120 11 120 -

9
4. 27/04/23 40 270 600.00 Diesel 16 725 12 725 (4 000)
5. 17/07/23 163 767 516.00 Diesel 16 660 14 660 (2 000)
6. 08/08/23 34 748 854.00 Diesel 4 160 2 160 (2 000)
7. 31/08/23 249 735 115.40 Petrol 6 260 5 680 (580)
Diesel 24 500 10500 (14 000)
8. 18/09/23 109 750 518.80 Petrol 5 180 5 340 160
Diesel 7 340 7340 -
Fuel recorded without enough documentation in
the file
29/05/23 Diesel 200 200
06/10/23 Diesel 6 000 6 000
30/05/23 Petrol 2 000 2 000
06/06/23 Petrol 2 000 2 000
Grand Total (32 220)

Management Response

10
Annexure A
Diesel Register
Date Number of litres collected Name of person written
against fuel collected
03/01/23 40 N Mangena
03/01/23 160 S Kapanyota
16/01/23 40 L Jukwa
19/01/23 40 N Makaripe
26/01/23 20 Nyati
26/01/23 280 K Mpofu
26/01/23 20 K Mpofu
26/01/23 20 S Kanengoni
30/01/23 320 G Chingonzo
30/01/23 260 S Mfumu
30/01/23 80 R Mutota
30/01/23 60 Mugana
02/02/23 80 Mubvumbi
02/02/23 60 Kanengoni
02/02/23 20 Chingonzo
10/02/23 60 Mpofu
13/02/23 40 Bundu
20/02/23 20 Gasva
27/02/23 260 Supelo
03/03/23 40 Mpofu
08/03/23 80 Mutota
08/03/23 380 No name
09/03/23 80 B Chirume
09/03/23 100 B Chirume
17/03/23 100 Mpofu
17/03/23 20 Mpofu
17/03/23 20 Mpofu
20/03/23 100 Murimbira
03/04/23 100 FAD
11
03/04/23 40 FAD
03/04/23 140 FAD
03/04/23 40 FAD
03/04/23 20 FAD
03/04/23 40 FAD
03/04/23 5 FAD
03/04/23 600 FAD
03/04/23 1000 FAD
03/04/23 140 FAD
03/04/23 120 FAD
03/04/23 180 FAD
03/04/23 40 FAD
03/04/23 100 FAD
05/04/23 80 K.J. Muzenda
14/04/23 160 D. Bundu
17/04/23 220 B. Chirume
17/04/23 40 M Sitarama
17/04/23 20 M Sitarama
19/04/23 20 B Chirume
29/05/23 320 N Nyamhuri
20/06/23 80 Muzenda
20/06/23 200 W Mudzingairi
20/06/23 280 E Makonese
21/06/23 240 C Magede
21/06/23 80 C Magede
21/06/23 80 Muzenda
21/06/23 20 Mutota
21/06/23 160 S Mfumu
21/06/23 260 S Mfumu
22/06/23 20 D Bundu
22/06/23 20 B Chirume
22/06/23 20 J Supelo
25/06/23 40 Mutota
12
 25/06/23 40 D Bundu
20/07/23 260 D Kapaso
20/07/23 320 N Nyamhuri
Total 8 345

Petrol Register
Date Number of litres collected Name of person written
24/01/23 20 D Bundu
25/01/23 40 M Sitarama
02/02/23 40 S Kanengoni
02/02/23 280 K Mazhara
02/02/23 40 K Mazhara
02/02/23 80 Muzenda
02/02/23 80 R Mutota
15/02/23 40 D Bundu
16/02/23 160 P Mutsipah
28/02/23 260 P Mamhunze
01/03/23 20 M Mabiza
31/03/23 20 Chihuri
21/04/23 80 H Chihuri
21/04/23 40 L Nyathi
28/04/23 200 T Makuvatsine
28/04/23 20 M Sitarama
28/04/23 100 N Mangena
28/04/23 180 N Makonese
23/06/23 140 C Magede
23/06/23 60 N Nyamhuri
23/06/23 60 P Sibanda
01/07/23 20 Nyahada
3/07/23 120 C Magede
07/07/23 160 R Tigere
13
21/07/23 60 W Mudzingairi
14/09/23 20 No Name
06/10/23 60 K Mpofu
04/12/23 20 N Makaripe
06/12/23 80 M Kanonge
07/12/23 20 R Mutota
13/12/23 20 N Makaripe
18/12/23 20 K Mpofu
Total 2 560

14
15