CHITUNGWIZA MUNICIPALITY

Internal Audit Report

To: The Acting Town Clerk

From: The Audit Manager
Date: 23 March 2020
Ref:
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SUBJECT: TEMPERING WITH STOP CORK OR VALVE: 8805/2 MAZVIKOKOTA ST.

1. Introduction

Internal audit received a report of tempering with a stop cork or valve at the above stated
premises by the neighbor through the Director of Finance office and an investigation was
carried out. The report is now available for your consideration.

2. Objectives
Internal audit objectives were:
2.1 To ascertain the work done by council officials after the tempering report.
2.2 To find out who is liable to pay the re-routing costs.
2.3 To ascertain the allegations of council workers asking for payment on the works done on
re-routing of water pipes

3 Scope
3.1 Visited the site to ascertain the work done on re routing of the water pipes
3.2 Interviewed the residents of 8805/1 and 8805/2 Zengeza 3.
3.3 Interviewed the Acting Engineer (Mr Mushata)
3.4 Interviewed the water superintendent (Mr Zenda)
3.5 Interviewed the plumbers.
4. Findings
Internal audit found out that:
4.1 The resident of 8805/2 (Takwana Mangwende) accused his neighbor (8805/1) of
tempering with the stop cork and he reported the matter to council on the 2 nd of February
2020.
4.2 Mr Mangwende further took his complaint to the water office at the workshops. To which
he met the water superintended, who took his team to further investigate the case at the
residence.
4.3 Council officials confirmed to audit that they carried out their own independent
investigation and could not substantiate the stop cork temperance. Hence, the water
superintended advised the complainant on a re-routing process.
4.4 After agreeing to re-route as a solution, Mr Mangwende of 8805/2 paid re-routing fees
to council amounting to $136.85 on 03/01/2020. He also purchased re-routing plumbing
materials amounting to $1086.40 and fuel for $358.00, all costs totaling to $1581.25.
4.5 Council officials from the water section carried out the re-routing task so as to allow the
property owners of 8805/1and 8805/2 to access water independently, after the complaint
of stop cork tempering.
4.6 The resident of 8805/2 (Takwana Mangwende) alleges that the council officials charged
him $250 as payment for labour and he has not paid the labor expenses to date.
4.7 Upon interviewing the council officials that carried out the rerouting exercise, they said
they were contracted by the resident and carried the job on a Sunday.
4.8 In his letter dated 8th January 2020 the resident acknowledged that the re-routing exercise
was done on the 5th of January 2020, which was on a Sunday.

5 Opinion
5.1 Upon interviewing the Acting Director of Engineering (Mr Mushata), he pointed out
that it is the resident who comes to council to apply for re-routing; and in the case were a
resident is advised to re-route and they agree or council has the consent to re-routing,
then there is no need to reimburse the costs willingly incurred.
5.2 As per council policy(verbal), council plumbers only closes water supplies in the area to
allow the work to be done by a private plumber, thus allowing a connection to the main
water lines, hence there is no charge of labor by council.
If the plumbing job (re-routing) is done by council employees during working hours, it
becomes illegal hence charging for labor will be fraudulent as it is not legal as per council
requirements, in this case the job was done on a Sunday.
6 Risk

6.1 Council officials must not enter into verbal agreements with residents, as the latter
may end up claiming costs of materials.
6.2 Council employees must desist from entering into special or private engagements during
working hours, as this put council’s image into disrepute hence it can be difficult to
differentiate council and private services despite the job being carried out during
weekends

7 Recommendations

Internal audit recommends that:

7.1 The resident be advised council does not re imburse cost of materials used in the
rerouting exercise asked for by the resident
7.2 Council employees be advised not to enter into private contracts with residents during the
course of rendering council services.

……………
A. Chipunza
cc: Audit Committee Chairman