The Financial Report for the financial year ended 31st December 2023 was prepared by the Ministry of Finance and National Planning in line with Article 211 of the Constitution of Zambia (Amendment) Act No. 2 of 2016 and the Public Finance Management Act No. 1 of 2018. The report has been prepared in accordance with Central Government Accounting Policies (CGAPs) No. 2 which are anchored on the Cash Basis IPSAS of accounting
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