Call for External Audit Services for 2022 – 2024

Purpose of Assignment:
Number of Positions:
Assignment Duration:
Reporting to:

In its quest to ensure sustainable achievement of its mission, the Local Government Association of Zambia (LGAZ) is seeking the provision of external audit services for the periods 2022, 2023 and 2024 by a local external independent and qualified auditor in accordance with international audit standards.

Organizational Background:

The Local Government Association of Zambia (LGAZ) is an organisation of and for all local authorities in Zambia. As an umbrella organisation, registered under the Societies Act Cap 119 of the Laws of Zambia, the Association brings together individual local authorities with their differences, trying to combine their common experiences, potentials, shared interests, concerns and needs. Through this method, LGAZ is able to gather and collate information from individual members to formulate well-documented opinions on the overall state of local government. In this way, the Association acts as a unifying voice of local government.


Strengthened, effective and accountable Local Authorities delivering quality municipal services.


To promote and protect the autonomy and interest of Local Authorities for them to effectively and efficiently deliver quality basic and developmental municipal services, through evidence-based advocacy, capacity building, institutional strengthening, and information sharing.


To deliver services efficiently and effectively to its members, LGAZ espouses the values of professionalism, transparency, social justice, collaboration, gender equality, and respect for the environment.

Source of revenue

Being a membership organisation, LGAZ derives its revenue from annual subscriptions paid by local authorities according to their category, that is, city, municipal and town councils.

Other income

The Association derives other income from conference participation/registration fees, and project management fees.

Objective of the Audit:

  1. The objective of the audit of LGAZ’s financial statements is to enable the auditors to express an independent professional opinion on the financial position of the Association and to ensure that the funds utilized to LGAZ’s activities have been used for their intended purposes.
  2. The books of accounts of LGAZ provide the basis for preparation of the Association’s Financial Statements. Proper books of accounts as required by law have been maintained by the Association and also maintain adequate internal controls and supporting documentation for the transactions.

Scope of the Audit:

  1. The audit will be carried out in accordance with the International Auditing Standards and will include tests and verification procedures as the auditors deem necessary.
  2. Verify all funds have been used in accordance with the established rules and regulations of LGAZ and only for the purposes for which the funds were provided.
  3. Goods, works and services financed have been procured in accordance with the Association’s established rules and procedures.
  4. Appropriate supporting documents, records and books of accounts relating to all activities have been kept.
  5. The financial statements have been prepared by LGAZ management in accordance with applicable accounting standards and give a true and fair view of the financial position of LGAZ and of its receipts and expenditures for the period ended on that date.
  6. Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions.
  7. Express an opinion as to reasonableness of the financial statements in all material respects.
  8. Include in their reports opinion on compliance with procedures designed to provide reasonable assurance of detecting misstatements due to errors or fraud that are material in the financial statements.
  9. Auditor should check that the Annual report complies with the requirements of the law.
  10. Conduct entry and exit meeting with the Executive Director of LGAZ.
  11. In addition to the audit report, the auditors will prepare a Management Letter on the following:

a) Give comments and observations on the accounting records, procedures, systems, and controls that were examined during the course of the audit.

b) Identify specific deficiencies and areas of weakness in systems and controls and make recommendations for improvement.

c) Communicate matters that have come to their attention during the  audit which might have a significant impact on the sustainability of the organization.

d) Bring to the Executive Director’s attention any other matters that the auditors consider pertinent.

Duration of audit work:

The audit work shall be completed latest by 31 March of each subsequent year or within three weeks from the date when both contracting parties sign an engagement letter.


The Auditor on completion of the audit work will submit four (4) original copies of the Audit Report appended to the Financial Statements along with the reports to the attention of the Executive Director.
Management letter in accordance with the scope of work described here before.


The audit fees will be agreed through a competitive bidding process.

Professional and technical requirements

  • Copy of legal registration, including the Practicing License from the Zambia Institute of Chartered Accountants (ZICA);
  • Proof of technical capacity – at least two (2) staff currently work in areas related to this contract;
  • Proof for delivered services under at least two (2) contracts in the field of auditing which were implemented during the period of five (5) years from the submission deadline of this contract.


Interested applicants who meet the requirements set out in the Call for Applications are invited to apply by sending electronically their offer as well as the required supporting documents to info@localhost no later the Monday, 16 January 2023, with the subject line : Call for External Audit Services 2022 – 2024.

Applications submitted after the specified deadline and incomplete applications will not be considered.

Other information about the auditee can be found on LGAZ’s website:

Job Type: Contract

Job Location: Lusaka