The Report of the Auditor General on Accounts of the Republic of Zambia for the financial year ended 31st December 2017 revealed that a total of K193 million was under query. This amount is a reduction from K538 million which was reported in the financial year ended 2016. Although the report reveals a significant reduction in the total amount under query, it highlights significant audit queries of increased incidents of Unaccounted for Funds, Irregular Payments, Failure to Follow Procurement Procedures, Wasteful Expenditure, Over Payment and Misappropriation of Funds.