Integrating real time audits in legislative oversight during times of crisis: a public finance accountability approach for Zimbabwe

Enocent Nemuramba; Robertson Tengeh

doi:10.36096/ijbes.v7i4.892

Authors

Enocent Nemuramba Cape Peninsula University of Technology (CPUT) https://orcid.org/0000-0002-1619-9128
Robertson Tengeh Department of Management and Entrepreneurship, University of the Western Cape https://orcid.org/0000-0003-2485-0205

DOI:

https://doi.org/10.36096/ijbes.v7i4.892

Keywords:

real time audit, oversight, Parliament, public sector auditing, emergency, crisis

Abstract

The implementation of lockdown measures by the government of Zimbabwe in response to the health emergency triggered by COVID-19 resulted in the adoption of emergency fiscal measures comprising supplementary budgets, budget reprioritisations and use of contingency reserves to support the economy and procure personal protective equipment (PPEs). However, the suspension of budget and procurement oversight by the Parliament of Zimbabwe – which was unable to function due to lockdown directives, and the reliance on performance auditing (post-audits) by Supreme Audit Institutions created a fiscal oversight vacuum. The reliance on performance auditing - audit action taken after the expenditure period has been completed, by the Auditor General of Zimbabwe resulted in unaccountable emergency spending and public procurement which led to widespread corruption. Using systematic review results from a Doctoral study, this study seeks to synthesise best practice lessons from countries that managed to use Real Time Audits (RTAs) to enforce real-time fiscal accountability during COVID-19. The analysis then provides a framework upon which the Auditor General’s office and Parliament can integrate their process through RTAs to institutionalise real time oversight on public expenditure during a national emergency. For RTAs to become part of Zimbabwe’s legislative oversight framework during emergencies, the review results underlined the importance of a review of the parliamentary oversight system, review of public finance and audit legislation, codification of emergency oversight instruments and citizen oversight.

Downloads

Download data is not yet available.

References

Adams, M., Daniels, S., Herrenberg, T., Janse, R., & van Schaik, M. (2024). Netherlands: Legal response to Covid-19. In D. Butler & J. van Zyl Smit (Eds.), The Oxford compendium of national legal responses to Covid-19. Oxford University Press. https://doi.org/10.1093/law-occ19/e46.013.46 DOI: https://doi.org/10.1093/law-occ19/e46.013.46

Allen, R., & Rahim, F. (2022). Accountability in supporting the emergency response to a crisis: Lessons from COVID-19 funds. In A. F. Taty, C. G. Tsangarides, & G. T. Zandamela (Eds.), Good governance in Sub-Saharan Africa: Opportunities and lessons. International Monetary Fund. https://www.imf.org/en/Publications/Books/Issues/2022/03/18/Good-Governance-in-Sub-Saharan-Africa-461381

Asamoah, K., & Nyadzi, B. K. (2022). An examination of the role played by Ghana’s legislature in the management of the COVID-19 pandemic. The Theory and Practice of Legislation, 10(2), 203–222. https://doi.org/10.1080/20508840.2022.2104531 DOI: https://doi.org/10.1080/20508840.2022.2104531

Asuelime, R. A. (2021). A review of the civil society role in exposing COVID-19 corruption in Zimbabwe. International Journal of Social Science and Human Research, 10, 1465. https://doi.org/10.6000/1929-4409.2021.10.167 DOI: https://doi.org/10.6000/1929-4409.2021.10.167

Atienza, M. E. (2020). Emergency powers and COVID-19: The Philippines as a case study. International Institute for Democracy and Electoral Assistance & Constitution Transformation Network. https://law.unimelb.edu.au/__data/assets/pdf_file/0011/3474344/MF20-Web1-Philippines-Ela-FINAL.pdf

Audit Office Act, 2010 (Zimb.). https://www.veritaszim.net/sites/veritas_d/files/Audit%20Office%20Act%20%5BChapter%2022-18%5D.doc

Bar-Siman-Tov, I., Rozenberg, O., Benoît, C., Waismel-Manor, I., & Levanon, A. (2021). Measuring legislative activity during the Covid-19 pandemic: Introducing the ParlAct and ParlTech indexes. International Journal of Parliamentary Studies, 1(1), 109–126. https://doi.org/10.1163/26668912-bja10006 DOI: https://doi.org/10.1163/26668912-bja10006

Brock, K. (2022). Executive?parliamentary relations in Canada: Moving forward from the pandemic. Canadian Public Administration, 65(3), 497–515. https://doi.org/10.1111/capa.12489 DOI: https://doi.org/10.1111/capa.12489

Chauvel, C., & Walczak, A. (2020). Accountability and Covid 19 - A guidance note on inclusive processes and institutions. UNDP. https://www.undp.org/publications/accountability-and-covid-19

Chingono, N. (2020, July 9). Zimbabwe health minister facing coronavirus corruption charge sacked. The Guardian. https://www.theguardian.com/global-development/2020/jul/09/zimbabwe-health-minister-facing-coronavirus-corruption-charge-sacked

Chiru, M. (2023). Parliamentary oversight of governments’ response to the COVID-19 pandemic: Literature review. Directorate-General for Parliamentary Research Services, European Parliament.

Chiru, M. (2024). The resilience of parliamentary oversight during the COVID-19 pandemic. West European Politics, 47(2), 408–425. https://doi.org/10.1080/01402382.2023.2246115 DOI: https://doi.org/10.1080/01402382.2023.2246115

Chitimira, H. (2018). Synoptical analysis of the legislature and executive functions under the Zimbabwe Constitution 2013. Statute Law Review, 39(3), 266–291. https://doi.org/10.1093/slr/hmx012 DOI: https://doi.org/10.1093/slr/hmx012

Civil Protection Act, 1989 (Zimb.). https://www.jsc.org.zw/upload/Acts/2001/1006updated.pdf

Culea, M. S., & Constantin, D. (2021). Covid-19 crisis and the new challenges for supreme audit institutions management. Ovidius University Annals, Economic Sciences Series, 21(1), 597-606. DOI: https://doi.org/10.61801/OUAESS.2021.1.71

Dan-Azumi, J. D., & Abubakar, A. (2020). Role of parliaments in managing pandemics: An evaluation of National Assembly’s response to Covid-19. In A Political Economy of Pandemics and Consequences of Covid-19 for Nigeria (pp. 320–348). National Institutes for Legislative and Democratic Studies.

Drake, F. (2020). Why parliamentarians are key to enhancing accountability in health service delivery. The Parliamentarian, 101(4).

Fagbadebo, O. (2019). Interrogating the constitutional requisites for legislative oversight in the promotion of accountability and good governance in South Africa and Nigeria. Insight on Africa, 11(1), 38–59. https://doi.org/10.1177/0975087818814912 DOI: https://doi.org/10.1177/0975087818814912

Gideon, Z., & Tawanda, Z. (2012). Auditing government institutions in Zimbabwe frameworks, processes and practices. International Journal of Accounting and Financial Reporting, 2(2), 261–273. https://doi.org/10.5296/ijafr.v2i2.2528 DOI: https://doi.org/10.5296/ijafr.v2i2.2528

Gordon, R., & Cheeseman, N. (2021). Legislative leadership in the time of COVID-19. Westminster Foundation for Democracy. https://www.wfd.org/sites/default/files/2022-02/Covid-19-legislative-leadership-V5.pdf

Government of Zimbabwe. (2013). Constitution of Zimbabwe. Government Printing Works.

Halling, A., & Baekgaard, M. (2024). Administrative burden in citizen–state interactions: A systematic literature review. Journal of Public Administration Research and Theory, 34(2), 180–195. https://doi.org/10.1093/jopart/muad023 DOI: https://doi.org/10.1093/jopart/muad023

Hellyer, G. (2021). Assessing parliament’s response to the Covid-19 pandemic. Policy Quarterly, 17(1). https://doi.org/10.26686/pq.v17i1.6726 DOI: https://doi.org/10.26686/pq.v17i1.6726

Hogarth, R. (2020, April). Parliament’s role in the coronavirus crisis: Ensuring the government’s response is effective, legitimate and lawful. Institute for Government.

International Budget Partnership. (2021). Managing COVID funds: The accountability gap. https://internationalbudget.org/covid/

International Organization of Supreme Audit Institutions. (2019). ISSAI 100 – Fundamental principles of public sector auditing. https://www.issai.org/wp-content/uploads/2019/08/ISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing-1.pdf

Kelsen, H. (1992). Introduction to the problems of legal theory: A translation of the 1st ed. of the Reine Rechtslehre or Pure Theory of Law. Clarendon Press.

Khan, K. S., Kunz, R., Kleijnen, J., & Antes, G. (2003). Five steps to conducting a systematic review. Journal of the Royal Society of Medicine, 96(3), 118–121. https://doi.org/10.1177/014107680309600304 DOI: https://doi.org/10.1177/014107680309600304

Koelble, T. A. (1995). The new institutionalism in political science and sociology. Comparative Politics, 27(2), 231–243. DOI: https://doi.org/10.2307/422167

Kumari, R., & Sur, J. K. (2025). New development: Real-time audit in the public sector—Benefits, challenges and a roadmap. Public Money & Management, 1–3. https://doi.org/10.1080/09540962.2024.2448437 DOI: https://doi.org/10.1080/09540962.2024.2448437

Lecours, A. (Ed.). (2005). New institutionalism: Theory and analysis. University of Toronto Press. DOI: https://doi.org/10.3138/9781442677630

Leelapatana, R. (2019). The Kelsen-Schmitt debate and the use of emergency powers in political crises in Thailand [Doctoral dissertation, University of Bristol]. Bristol Doctoral College. https://research-information.bris.ac.uk/en/studentTheses/the-kelsen-schmitt-debate-and-the-use-of-emergency-powers-in-poli

Ling, T. (2003). Ex ante evaluation and the changing public audit function: The scenario planning approach. Evaluation, 9(4), 437–452. https://doi.org/10.1177/1356389003094005 DOI: https://doi.org/10.1177/1356389003094005

Lozano, M., Atkinson, M., & Mou, H. (2023). Democratic accountability in times of crisis: Executive power, fiscal policy and COVID-19. Government and Opposition, 58(1), 39–60. https://doi.org/10.1017/gov.2021.24 DOI: https://doi.org/10.1017/gov.2021.24

Martin, S., Saalfeld, T., & Strøm, K. (Eds.). (2014). The Oxford handbook of legislative studies. OUP Oxford. DOI: https://doi.org/10.1093/oxfordhb/9780199653010.001.0001

Mattei, G., Grossi, G., & Guthrie, J. (2021). Exploring past, present and future trends in public sector auditing research: A literature review. Meditari Accountancy Research, 29(7), 94–134. https://doi.org/10.1108/medar-09-2020-1008 DOI: https://doi.org/10.1108/MEDAR-09-2020-1008

Mazur, J. (2021). Reactive and rapid auditing: New forms of SAIs’ work. Kontrola Pa?stwowa, 66(2), 49–73.

Moyo, G., & Phulu, K. I. (2021). The weaponisation of the coronavirus crisis in Zimbabwe: Legal and extra-legal instruments. iBusiness, 13(1), 48–69. https://doi.org/10.4236/ib.2021.131004 DOI: https://doi.org/10.4236/ib.2021.131004

Ngcobo, S. (2021). Systematic reviews. University of Cape Town. https://ched.uct.ac.za/sites/default/files/content_migration/ched_uct_ac_za/1072/files/Systematic%20reviews.pdf

OECD. (2020). Legislative budget oversight of emergency responses: Experiences during the coronavirus (COVID-19) pandemic. https://www.oecd.org/coronavirus/policy-responses/legislative-budget-oversight-of-emergency-responses-experiences-during-the-coronavirus-covid-19-pandemic-ba4f2ab5-en/

Public Finance Management Act, 2010 (Zimb.). https://www.veritaszim.net/node/176

Rabin, Y., & Peled, R. (2024). Real?time audit of public agencies: Utility, controversy and lessons for an emerging practice. International Journal of Auditing, 28(2), 328–339. https://doi.org/10.1111/ijau.12333 DOI: https://doi.org/10.1111/ijau.12333

Schmitt, C. (2005). Political theology: Four chapters on the concept of sovereignty. University of Chicago Press. DOI: https://doi.org/10.7208/chicago/9780226738901.001.0001

Simonelli, M. A. (2022). “To watch and control the government”: ‘Rediscovering’ parliaments’ oversight function. In Populism and Contemporary Democracy in Europe: Old Problems and New Challenges (pp. 291–311). Springer. https://doi.org/10.1007/978-3-030-92884-1_15 DOI: https://doi.org/10.1007/978-3-030-92884-1_15

Tashu, K. T., & Makiva, M. (2022). Local government revenue leakages through corruption during the COVID-19 pandemic in Africa: The case of Zimbabwe. Journal of Anti-Corruption Law, 6(1), 80–100. https://doi.org/10.14426/jacl.v6i1.1275 DOI: https://doi.org/10.14426/jacl.v6i.1275

VeritasZim. (2020). Details on the COVID-19 economic recovery and stimulus package. https://www.veritaszim.net/node/4112

Wilkins, P. (2023). The role of evaluative information in parliamentary oversight of the Australian government's responses to the pandemic. In Policy Evaluation in the Era of COVID-19 (pp. 160–182). Routledge. https://doi.org/10.4324/9781003376316-9 DOI: https://doi.org/10.4324/9781003376316-9