In a progressive move to promote disability-inclusive tracking and auditing of public institutions, the Office of the Auditor-General (OAG) in Zimbabwe is set to break new ground with the development of disability-inclusive audit guidelines and indicators, a first-of-its-kind initiative in the country. 

These guidelines and indicators, which were recently internally reviewed by the OAG, aim to address a historical gap—one where persons with disabilities have often been unintentionally excluded from public financial management and auditing processes, outcomes and impact.

Historically, persons with disabilities have long been marginalised and invisible in governance, transparency and accountability processes, including the planning, budgeting, and spending of public resources. Inadequate consideration of disability needs and priorities in performance.  compliance and special audits has perpetuated a cycle where public services, budgets, and programmes often fail to adequately reflect or benefit this vulnerable group. 
This systemic issue can be traced to structural and institutional challenges that hinder the visibility of disability issues in public sector planning and financial oversight. It is further compounded by the lack of adequate policies, frameworks, tools and systems that address the needs of persons with disability and provide the foundation for their voice and participation in these processes. 

The Acting Auditor General, Ms Kujinga, noted that” Effective public finance management requires that every group —including persons with disabilities benefit from transparent, equitable, and well-monitored utilisation of public resources. However, disability inclusion has not been sufficiently integrated into current auditing tools, methodologies, and reporting frameworks. There are gaps in indicators, data availability, budget tracking, and accessibility that need to be addressed”. 

Despite these challenges, Zimbabwe has made significant commitments towards promoting disability rights through the implementation of constitutional obligations, legislative and policy frameworks on disability rights and inclusion, as well as global frameworks such as the Convention on the Rights of Persons with Disabilities (CRPD) and the Sustainable Development Goals. 

The realisation of these frameworks also requires that public institutions carry a collective responsibility to ensure that these commitments are not merely aspirational but are translated into tangible improvements in service delivery, accessibility, and equitable resource allocation.  This is why the constitutional mandate of the OAG as a Supreme Audit Institution is critical in promoting disability inclusion, as they audit the programmes and accounts, financial systems and financial management of all departments, institutions and agencies of government, and all local authorities. 

Setting the Stage for Disability Inclusive Audits.
Through the execution of its mandate, the OAG plays a pivotal role towards strengthening transparency, good corporate governance, and quality service delivery, which are critical prerequisites for promoting disability rights, and aligned to the national development priorities. 

Informed by this mandate and the need to address the gap in current audit tools, systems and processes, the OAG, with support from UNDP under the United Nations Global Disability Fund, is spearheading the development of disability-inclusive audit and tracking guidelines and indicators. 

The draft guidelines and indicators, which are undergoing a series of consultations and validation, seek to provide a comprehensive framework and structured approach to monitor whether financial resources and programmes support the rights, inclusion, and well-being of persons with disabilities. 

Mrs Muvingi, team leader of the Transformative Governance Unit in UNDP, highlighted that, “the guidelines and indicators provide a comprehensive and structured way to address the invisibility of disability issues in auditing systems and processes. They further provide strategies, benchmarks, and mechanisms to ensure the inclusion of disability rights and issues into financial, compliance, and performance audits in line with the functions and mandates of OAG, and the provisions of international, regional and national frameworks, including the Convention on the Rights of Persons with Disabilities (CRPD)”.

The realisation of disability rights and inclusion requires not only strong policies and legislation but also effective financial oversight mechanisms that ensure public resources benefit persons with disabilities equitably. With these guidelines and indicators institutionalised and incorporated in the audit framework and processes, the OAG will play a critical role in ensuring public funds and programmes promote inclusive governance and development. 

UNDP’s Role in Transforming Disability-Inclusive Governance
UNDP plays a pivotal role in advancing inclusive and sustainable development, with the core of its work embedded in the principles of leaving no one behind and ensuring equitable growth for the most marginalised communities, including persons with disabilities. UNDP Zimbabwe’s current collaboration with the OAG is premised on several years of collaboration with the Government of Zimbabwe, Financial and Oversight Institutions, with a focus on aligning planning, budgeting, financial management and oversight with constitutional provisions and CRPD standards.

The current support to the OAG further builds on ongoing support to MDAs in terms of operationalising CRPD-compliant budgeting, programming and service delivery. These initiatives offer a promising pathway toward addressing the systemic and structural challenges which relegate persons with disabilities to the periphery of public finance management, and more importantly, contribute towards inclusive governance and a more equitable society. 

Moving forward, UNDP will support not only the finalisation of the guidelines but also the capacity-building of OAG staff to ensure their effective implementation. Through this collaboration, the goal is to see these guidelines fully integrated into national auditing systems and applied consistently to address disability inclusion across all audit procedures. Ultimately, these initiatives will ensure disability inclusion becomes a standard practice within Zimbabwe’s public finance oversight system.