By MILDRED KATONGO – THE 2014 Auditor General’s report has revealed that K94,517,112 was received for the purpose of students’ allowances at University of Zambia (UNZA) and Copperbelt University (CBU), but details of students purported to have received the funds were not availed for audit. During the review, the ministry of Education, Science and Vocational Training, received K344, 441, 933 to cater for bursary awards for students at the two universities. It was observed that the bank statements did not show students’ account details, thereby making it difficult to ascertain the recipient of the funds. The report indicated that the amounts shown in the cash book could not be related to the students’ allowances’ schedule as the aggregate amounts differed from the amounts recorded in the cash book. “An amount totaling to K94, 517, 112 was transferred for the purpose of students’ allowances involving 12 transactions, however, the funds of the students purported to have received the funds were not availed for an audit,” the report revealed. Meanwhile, more than K40 million meant to procure cancer, Anti-retroviral (ARV) drugs and laboratory reagents has been misapplied by the Ministry of Health on payment of treatment abroad and allowances, the report further indicated. The report indicated that K533, 710, 579 was released to procure cancer and ARV drugs, laboratory reagents, vaccines and blood transfusion supplies, but K40, 504, 213, was misapplied on activities not related to the purpose for which the funds were released. Initially, the provision of K745, 016,155 was made and that K533, 710,579 was released, resulting in an underfunding of K211 , 305, 576. The report further revealed that the misapplied funds were used on payment of treatment abroad and payment of allowances without authority from the Secretary to the Treasury. “Contrary to the Appropriation Act amounts totalling to K40, 504, 215 were misapplied on activities not related to the purpose for which the funds were released such as treatment abroad and payment of allowances, among others, without the authority from the Secretary to the Treasury,” the report revealed. The report also stated that, contrary to public stores regulation drugs and medical supplies costing K537, 957 dispatched to the provincial health office – Kabwe and six general hospitals were not accounted for. During the period under review, the drugs were not accounted for in the dispatch notes, goods received notes, goods issued vouchers and invoices were not produced for audit. As a result, it was not possible to ascertain whether the drugs and medical supplies were received and used for the intended purpose.