President Lazarus Chakwera has appointed Thomas Makiwa as substantive Auditor General (AG), subject to Parliament’s confirmation.
Makiwa, a certified chartered accountant, has been acting on that position for the past three years.
In a letter to Makiwa, dated August 9 2023, Secretary to the President and Cabinet Colleen Zamba says it has pleased Chakwera to appoint him as AG, which is a Grade B post.
Zamba says as per requirement, the appointment of Makiwa would have to be confirmed by Parliament; that is, the majority of members present and voting.
“Arrangements are, therefore, being made for your appointment to be tabled in the National Assembly for its consideration and confirmation.
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“You will be notified in due course when the National Assembly concludes the matter,” Zamba says.
According to Monday’s Parliamentary Order Paper, Finance Minister Sosten Gwengwe is expected to move a motion to confirm Makiwa.
Reads the motion: “That following the appointment made by His Excellency President Dr Lazarus McCarthy Chakwera of the Republic of Malawi, this House resolves that Mr. Thomas Makiwa be confirmed as Auditor General under Section 184(3) of the Constitution of the Republic of Malawi and Section 5 of the Public Audit Act (2003)”.
Public Accounts Committee of Parliament Chairperson Mark Botomani said his committee has been pushing for the appointment of a substantive AG over the years.
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According to Botomani, the country has gone for over five years without a substantive Auditor General.
“This is a good development,” he said.
He said his committee is happy to note that the President has appointed Makiwa and that they look forward to the time the House will debate the matter.
Makiwa was not immediately available for a comment.
Reacting to the development, Institute of Chartered Accountants in Malawi (Icam) President Moffat Ngalande said the performance of Makiwa, in an acting role, has given confidence to the President that he can continue executing his roles effectively, hence the recommendation.
Ngalande said the appointment will give donors confidence in Malawi’s governance structures since the office has been vacant for a very long time.
According to Ngalande, the appointment will also help Makiwa execute tasks that a substantive AG is required to do.
“My recommendations are that he executes his role apolitically, professionally and independently. Otherwise, the office risks being ineffective and being considered a sham.
“This needs to be complemented with his personal efforts to ensure that he attains the Public Practising Certificate and participation in capacity-building efforts ongoing within the office,” Ngalande said.
The Icam chief further said this will ensure that the appointment has credibility from all stakeholders including practitioners over which he is to delegate audits in the private sector so as to enhance his competency with such private sector audits.
“We continue to call on government to ensure that a practising certification remains a prerequisite for this highest office; hence our recommendation that any incoming Auditor General redeems themself by raising the bar and becoming a certified practitioner if they are not one already. This remains the standard of this very noble profession,” he said.
He further said the government should also support the AG’s office by ensuring that all reports are properly acted upon; otherwise, audits will be an exercise in futility when errant accountants are not prosecuted.
Currently, according to Ngalande, all government accountants performing accounting and audit functions are contravening the law and are liable to a fine of K100,000 and imprisonment for two years.
“We, therefore, recommend that government puts all these missing links in place to demonstrate effective support to the office of the Auditor General and truly protect the interest of Malawians,” Ngalande said.
