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Lupane State University’s finances in disarray: Auditor General’s report reveals significant concerns

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BY NOKUTHABA DLAMINI

The Office of the Auditor -General’s (OAG) report on Lupane State University’s financial statements for the year ended December 31, 2022, reveals significant concerns. The report states that the University’s financial statements are incomplete, inaccurate, and do not reflect the true financial position of the institution.

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One of the main concerns tabled before the parliament is the University’s academic fees income. “Academic fees comprise a significant part of income generated by the University from its operations,” the report notes.

However, the auditor general was not provided with all the supporting documents for the academic fees income recognized. “I was unable to perform alternative audit procedures to satisfy myself on the completeness, accuracy, and occurrence of academic fees income amount during the audit,” the report states.

“The University could not provide accurate and complete student statistics to evaluate recalculation of academic fees using numbers of active students and the authorised tuition fees for each program per semester, to assess if the academic fees income amount of ZWL$ 2.4 billion presented in the financial statements was accurate.”

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The report also highlights issues with trade receivables. “In the absence of sufficient audit evidence, the University’s records did not permit the application of alternative procedures and therefore no assurance could be obtained that the student receivables had actually existed and were accurately recorded,” the OAG writes.

Furthermore, the report notes that the University’s property, plant, and equipment valuation does not meet the fair value criteria as per International Financial Reporting Standard (IFRS) 13. “The revaluation was performed in USD and translated to ZWL using the Reserve Bank of Zimbabwe (RBZ) interbank rate for financial reporting purposes. This did not meet the fair value criteria as provided for in International Financial Reporting Standard (IFRS) 13 – Fair Value Measurement,” the report states.

Governance issues are also a concern. “The University did not have lease agreements on the buildings leased to the University by a commercial bank,” the report notes. “This was attributable to inadequate due diligence and maintenance of the University filing system.”

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In addition, the report highlights procurement issues. “The University made advance payment amounting to ZWL$22.6 million to a supplier for the purchase of heifers in May 2022. However, the heifers had not been delivered as at December 31, 2022,” the OAG writes.

Overall, the report raises significant concerns about the reliability and accuracy of Lupane State University’s financial statements. As the auditor general states, “I was unable to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.”

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National

Zimbabwe makes gains against TB

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BY WANDILE TSHUMA

The World Health Organization (WHO) data show that Zimbabwe continues to make measurable gains in its fight against tuberculosis (TB).

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According to the Global Tuberculosis Report 2025, Zimbabwe’s estimated TB incidence has declined to 203 per 100,000 population, representing a 3.8 % reduction from 2023. The report states that “TB incidence in Zimbabwe has fallen to 203 per 100 000, a 3.8 % reduction from 2023.” 

On treatment outcomes, the country’s overall success rate for all forms of TB has improved to 91 %, up from 89 % in 2023. The report quotes: “Treatment success for all forms of TB has improved to 91 %, up from 89 % in 2023.” 

For drug-resistant TB (DR-TB), progress has also been recorded: treatment success rose from 64 % for the 2021 cohort to 68 % for the 2022 cohort. As the report notes: “treatment success for drug-resistant TB increased from 64 % for the 2021 cohort to 68 % for the 2022 cohort.” 

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In the critical sphere of TB‐HIV co-infection, Zimbabwe saw a drop in the co‐infection rate to 49 %, down from 51 %. The report states: “TB/HIV co-infection rates have fallen to 49 %, down from 51 %.” 

Zooming out, the 2025 global report shows that across the world TB is falling again, although not yet at the pace required to meet targets. Globally, incidence declined by almost 2 % between 2023 and 2024, and deaths fell around 3 %. 

However, the report warns that progress is fragile. Funding shortfalls, health-system disruptions (especially during the COVID-19 era), and the ongoing challenge of drug-resistant TB threaten to erode gains. The WHO page reminds that the 2025 edition “provides a comprehensive … assessment of the TB epidemic … at global, regional and country levels.” 

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For example, although more people are being diagnosed and treated than in previous years, not enough are being reached with preventive interventions, and many countries are still far from the targets set under the End TB Strategy.

 

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Government extends Victoria Falls Border Post operating hours to 24 hours

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BY WANDILE TSHUMA

The government has officially extended the operating hours of the Victoria Falls Border Post to a full 24-hour schedule, according to an Extraordinary Government Gazette published on Thursday.

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The change was announced under General Notice 2265A of 2025, issued in terms of section 41 of the Immigration Act [Chapter 4:02]. The notice states that the Minister of Home Affairs and Cultural Heritage has approved the extension with immediate effect from the date of publication.

The Gazette declares:

“It is hereby declared that in terms of section 41 of the Immigration Act [Chapter 4:02], the Minister has extended the operating hours for the Victoria Falls Border Post to twenty-four (24) hours on a daily basis, with effect from the date of publication of this notice.”

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The move is expected to boost tourism, trade, and regional mobility along one of Zimbabwe’s busiest tourist corridors, which connects the country to Zambia and the broader SADC region.

Stakeholders in tourism and logistics have long advocated for extended operating hours, citing increased traffic through Victoria Falls and the need to align with neighbouring countries that already run round-the-clock border operations.

 

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Zimbabwe moves to establish tough drug control agency amid rising substance abuse crisis

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BY NOKUTHABA DLAMINI

As Zimbabwe battles a surge in drug and substance abuse, the government has tabled a new Bill in Parliament seeking to establish a powerful agency to coordinate enforcement, rehabilitation, and prevention programmes across the country.

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The National Drug and Substance Abuse Control and Enforcement Agency Bill (H.B. 12, 2025) proposes the creation of a dedicated agency mandated to combat the supply and demand of illicit drugs, provide rehabilitation services, and strengthen coordination between law enforcement and social service institutions.

According to the explanatory memorandum of the Bill, the agency will operate under two main divisions — a Social Services Intervention Division to focus on prevention, treatment and community rehabilitation, and an Enforcement Division to target supply chains, trafficking networks, and related financial crimes.

The legislation describes drug abuse as “a grave internal national security threat” and “a public health crisis” that fuels organised crime, corruption and violence. It notes that drug profits have enabled criminal cartels to “purchase the instrumentalities of crime, including weapons,” and to corrupt both civilian and non-civilian public officials.

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Under the new framework, the agency will have powers to:

  • Investigate and arrest individuals involved in drug trafficking and production;
  • Work jointly with the Zimbabwe Republic Police, Zimbabwe Revenue Authority, and Medicines Control Authority of Zimbabwe;
  • Establish checkpoints at ports of entry and exit to intercept harmful substances; and
  • Expand the legal definition of “harmful drugs” to include emerging synthetic substances, in consultation with the Medicines Control Authority of Zimbabwe.

The Social Services Division will lead prevention campaigns, develop demand-reduction programmes, and facilitate the creation of rehabilitation and detoxification centres nationwide. It will also introduce a monitoring system requiring schools, employers, and local authorities to adopt anti-drug awareness and intervention programmes within 90 days of the Act’s commencement.

Each province and district will host offices of the agency to decentralise services and ensure community-level engagement, while traditional leaders will help devise local prevention strategies.

The Bill further empowers the agency to employ prosecutors from the National Prosecuting Authority to handle drug-related cases, signalling a shift toward specialised prosecution of narcotics offences. It also introduces a new, stricter “standard scale of fines” and penalties for drug crimes — higher than those prescribed under existing criminal laws.

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In a major development, the proposed law integrates the agency into Zimbabwe’s Money Laundering and Proceeds of Crime Act, allowing it to pursue unexplained wealth orders and seize assets linked to drug cartels.

The Bill stresses rehabilitation and social reintegration as key pillars. It obliges the agency to support affected individuals through psychosocial counselling, vocational training, and community wellness programmes aimed at helping addicts rebuild their lives.

If passed, the National Drug and Substance Abuse Control and Enforcement Agency will replace fragmented anti-drug efforts currently scattered across ministries and law enforcement agencies, creating a central authority to drive national strategy and coordination.

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Parliament is expected to debate the Bill in the coming weeks amid growing concern over youth addiction to crystal meth, cough syrups, and other illicit substances that have taken root in both urban and rural communities.

 

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