No irregularity found in the sale of ZRA vehicles, says state witness
By Ernest Chanda
A STATE witness has told the Lusaka Magistrates’ Court that there was no irregularity found in the sale of Zambia Revenue Authority (ZRA) vehicles between 2017 and 2020.
This is in a matter where former ZRA commissioner general Kingsley Chanda and former director of administration Calitus Kaoma as co-accused stand charged with the offence of willful failure to follow procedure in the disposal of 22 motor vehicles.
When the matter came up for continued trial before magistrate Silvia Munyinya, second state witness Bright Himuyamba, senior financial accountant at ZRA headquarters confirmed during cross-examination that there were no irregularities in the transaction.
“Is it your evidence to this court that there was nothing wrong with the disposal of motor vehicles in 2017, 2018, 2019, and 2020, except the four vehicles in 2019 which you are alleging were not approved?” one of the defence lawyers Wynter Kabimba, a State Counsel, asked Himuyamba as the witness responded; “Yes.”
Asked if he had verified that the four vehicles were not approved, Himuyamba responded: “No, I didn’t.”
Below is a brief verbatim account of what transpired on the afternoon of Monday March 18, 2024.
Chanda’s lawyer James Matalilo: Are you familiar with the ZRA asset disposal procedure?
Himuyamba: Yes.
Matalilo: Look at those letters from the Ministry of Finance and tell the court what they are.
Himuyamba: They are approvals from the Ministry of Finance to the ZRA commissioner general to dispose of the vehicles, responding to the request by the commissioner general.
Matalilo: Are you aware that the commissioner general obtained all the approvals from the Ministry of Finance in accordance with the public finance Act?
Himuyamba: No.
Matalilo: Okay, you don’t know? But you said you know the procedure?
Himuyamba: No, I don’t know the procedure.
Matalilo: Witness, are you changing your evidence-in-chief?
Himuyamba: Yes.
Kabimba takes over: For how long have you been working for ZRA?
Himuyamba: Since 2014.
Kabimba: You were responsible for asset management in ZRA finance, right?
Himuyamba: Yes.
Kabimba: You told the court that in 2019 you found that four vehicles were sold without approval by the board out of over 68 vehicles sold between 2017 and 2020?
Himuyamba: Yes.
Kabimba: Why did you remove them from the asset register if they were not approved?
Himuyamba: It was because my boss instructed me to remove them after we received a memo from the director – administration and the CG (commissioner general) with an attachment of an approval letter from the Ministry of Finance.
Kabimba: As an auditor, is it your evidence to this court that there was nothing wrong with the disposal of motor vehicles in 2017, 2018, 2019, and 2020 except the four vehicles in 2019 which you are alleging were not approved?
Himuyamba: Yes.
Kabimba: Did ZRA officers purchase the four vehicles?
Himuyamba: I don’t know.
Kabimba: Did you verify that the four vehicles were not approved by the board?
Himuyamba: No, I didn’t.
Kabimba: Where are the four vehicles?
Himuyamba: I don’t know.
Kabimba: Did you actually see the list of vehicles that the board approved?
Himuyamba: No, I didn’t.
Kabimba: So how did you conclude that the four vehicles were not approved nor ratified?
Himuyamba: I don’t know.
Kabimba: So why are you here, given that you don’t seem to know anything?
Prosecutor: Objection, my lady!
Kabimba: No further questions, my lady.
The matter was adjourned to March 28, 2024 for continued trial.