Zambia CRPFM 2025

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The system in place does not fulfil at least 3 basic elements (1-6).

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The system in place to track climate-related expenditure does not fulfil at least 3 basic elements.

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There were no specific details regarding the inclusion of climate-responsive guidelines in the budget circular for the 2024 budget.

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Zambia’s legislature has incorporated some consideration of climate-related issues within its scrutiny of budget and audit reports. However, there remains a need to deepen and formalize a systematic approach to legislative oversight specifically focused on climate-related budgets and audit reports. Two of the five criteria are met.

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While there is some level of legislative scrutiny of audit reports in Zambia, no report provides explicit details on the process or extent of this scrutiny, particularly regarding the five climate related budgets or evaluations criteria.

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The regulatory framework for Public Investments Management (PIM) lacks clear objectives and requirements for investment programs or projects related to climate change mitigation or adaptation.

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There is no evidence of published criteria specifically for climate-related aspects for project appraisal

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There is no evidence of published criteria specifically for climate-related aspects of project selection.

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There is no current regulation mandating extra-budgetary units and public corporations to incorporate specific climate objectives, targets, and indicators into their performance contracts or corporate intent statements.

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Zambia has initiated policies to integrate climate considerations into the management of public assets, but there is limited specific information addressing climate responsive non-financial assets management.

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There is no evidence of a dedicated, consolidated report that comprehensively addresses climate-related fiscal risks

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The purposes for which the government can borrow allow to cover climate-related liabilities. The legal or regulatory framework specifies arrangements for central government and public corporations. However, no climate-related reporting is produced.

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Zambia's procurement framework upholds general principles of sustainability, but it lacks explicit provisions and structured mechanisms to effectively integrate climate responsive procurement practices. Neither Element (1) or Element (2) is met.

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Public procurement framework establishes general procedures that can be adapted for emergency situations, but it lacks explicit provisions and structured mechanisms to effectively integrate climate-responsive procurement practices. Only elements (4) and (5) are met.

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Zambia's procurement legislation lacks clear mandates for ensuring climate-responsive specifications, establishing emergency procurement systems, capturing climate responsive procurement data, and ensuring their accuracy.

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Zambia's procurement legislation lacks mandates for publishing climate-responsive procurement reports, assessing their benefits, including related performance indicators, and reporting compliance with emergency procedures.

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Zambia has implemented climate-related taxes and developed policies to promote environmental sustainability. However, no element of the PEFA climate criteria is met.

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The tax arrears related to the climate-related levy—the Carbon Emission Surtax—represent 0.76% of the total climate-related tax revenue collected in 2023.

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The legal framework defines a system of controls, which are performed at the payment stage, but the audit is partial as climate-related budget lines are treated as any other line item.

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Zambia's current audit and investigation systems do not specifically address climate-related payments.

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The legal and regulatory framework clearly states the competencies and mandates of SNGs related to climate change mitigation and adaptation.

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There are no clear guidelines and mechanisms to ensure effective implementation and monitoring of climate responsive fiscal transfers at the subnational level and only one conditional transfer mechanism is possibly climate-related. Some conditional transfers include climate-related objectives aligned with national climate strategies, but the absence of clear guidelines and implementation mechanisms limits the effectiveness and monitoring of climate-responsive fiscal transfers at the subnational level.

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Zambia's legal and regulatory framework establishes a foundation for climate-responsive PFM arrangements at the subnational level, though there are gaps in implementation and capacity. Two elements of the 3 applicable PEFA climate criteria are fulfilled.

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Performance targets are assigned to some climate-related programs and activities. Performance information is available in the documentation submitted to the legislature, but the consistency of these indicators is irregular, with gaps in uniform application across sectors.

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Achieved performance is reported for climate-related programmes and activities, and reports are submitted to the legislature, but the lack of consistency of these indicators is also found in the performance reports.

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Evaluation of climate-related programs and activities has been carried out and published at least once in the last three years.

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An evaluation of the contribution of tax policy to climate change has been carried out at least once in the last three years.

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Specific data on the approved aggregate expenditures and corresponding outturns for climate actions over the past three years are not available.

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Specific data on the approved aggregate expenditures and corresponding outturns for climate actions over the past three years are not available.