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

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.