MEC describes Auditor General’s report leaked to the media as an incomplete audit process presented as though it were a final audit report

* Hopeful that the National Audit Office, a highly trusted institution, shall undertake the necessary investigation to establish the legitimacy of the allegedly leaked audit report

* Which would, for all intents and purposes, be a confidential document until officially published for public record

By Duncan Mlanjira

Malawi Electoral Commission (MEC) has described an audit report purportedly originating from the Office of Auditor General as an incomplete audit process that “has been presented to the public as though it were a final audit report”.

In a statement, Director of Media & Public Relations, Sangwani Mwafulirwa says MEC’s takes note “with grave concern the circulation in the electronic and various social media platforms of what is being described as an audit report relating to the Commission’s financial management during the 2025 General Election”.

MEC thus explains that the Office of the Auditor General did conduct an audit of MEC’s operations covering the period April 1, 2022 to March 31, 2026 following the 2025 General Election on the instructions of the Secretary to the Treasury.

The process commenced on April 7, 2026 and was concluded on May 12, 2026 and MEC emphasises that such an audit “is neither unusual nor extraordinary — it is standard public financial management practice for such an audit to be conducted after the conduct of General Election”.

“This is because of the significantly large volume and complexity of financial transactions undertaken by the Commission in preparing for and conducting a General Election.

“This is done as part of ensuring accountability, transparency and prudent use of public resources,” says the statement, adding that the audit team held an exit meeting with MEC’s management May 12, 2026 to present a brief on the audit process where MEC was informed of the summary of the findings.

MEC maintains that the auditor team informed its management that “a preliminary audit report would subsequently be shared” with the management to allow MEC “an opportunity to provide management responses, explanations and supporting documentation on any matters raised before the report was finalised”.

“To date, the Malawi Electoral Commission has not yet received the preliminary audit report from the Office of the Auditor General. Therefore, it has not been afforded the opportunity to provide relevant management responses and clarifications on any matters in the audit report.

“The Commission is aware that in accordance with section 14 (1) of the Public Audit Act, it is a requirement for the Auditor General to separately report to the controlling officer, head of an agency, statutory body or other affected person in respect of any matters that may relate to an audit, review, investigation or inquiry, and require that person to respond to the Auditor General within 14 days of receiving the report.

“Further and in addition, it is an internationally recognised best audit practice and procedure that at the completion of an audit process, the auditor presents preliminary findings and invites responses, explanations clarifications together with any supporting evidence before the report is finalised.

“Where the explanations satisfactorily address the issues raised, such matters are resolved and cease to constitute audit findings or queries requiring further attention or highlight.”

Thus MEC maintains that the document which has been leaked to the media is “an incomplete audit process [that] has been presented to the public as though it were a final audit report”.

“Such actions undermine the integrity of the audit process and deny the Commission the benefit of the provisions of the Public Audit Act and internationally accepted procedure for fair and professional audit practices that is fundamental to every public audit.

“In line with its understanding of the principles of audit practice, the Commission is looking forward to receiving the preliminary audit report from the Auditor General and to presenting such comments, explanations, context or clarifications on any observations highlighted in the preliminary report including those that have been publicly referenced to allegedly arise out of the audit, as would enable the auditor to derive a constructively informed final report to the Secretary to the Treasury.

“The Commission is confident that its responses, explanations and supporting evidence, once presented and objectively considered, will ensure that those issues that have been publicly presented without context will be appropriately clarified.

“As an organisation of excellence the Commission is further committed to implementing such internal controls and compliance procedures as would provide enhancement to the Commission’s finance management and operational processes.

“The Commission is further hopeful that the National Audit Office, a highly trusted institution, shall undertake the necessary investigation to establish the legitimacy of the allegedly leaked audit report, which would, for all intents and purposes, be a confidential document until officially published for public record.”

MEC thus appeals to the public, the media and all stakeholders “to allow the audit process to run its full course and to refrain from drawing conclusions based on an incomplete and unofficial audit report”.

“The Commission remains committed to upholding the highest standards of integrity, accountability and transparency in the discharge of its constitutional mandate.”