BOOKKEEPPING IN LUANSHYA
The morning dawned a creamy yellow, slowly crawling, peeking over the Eastern horizon as the sun began its slow ascent to signal the beginning of a new day. Rising over the tin roof of the pool supply shed, consuming the kidney shaped, concrete swimming pool, finally at its zenith, the whole of Copper Lodge is drenched in brilliant light. High enough in the June sky to illuminate the world. At least, my portion of it. The size and intensity of the rays increase with each passing minute until it begins its descent. Then light will slowly dim until dusk pushes aside yellow beams of sunshine to allow shadows to dance until dusk.
The night devours the light. Darkness prevails.
The hottest month of the year in Luanshya is October, with an average high of 93°F and low of 65°F. The cool season lasts for 7.2 months, from December 23 to July 30, with an average daily high temperature below 80°F. The coldest month of the year in Luanshya is June, with an average low of 49°F and high of 77°F.
Copperbelt Lodge is beginning to stir.
Housekeepers, maids, cook, gardener, all have arrived and begun their job. The security guard, red eyed, yawning, waves goodbye as he leaves. Even the two scruffy, dirty white, cur bitches that have graciously been anointed as guard dogs are alert and yapping. Mother and daughter they. Their responsibility to warn of interlopers consumes the better part of their day and a great deal of their night. Whenever the compound gate is opened, they bolt thru it to chase any moving, living thing within range of vision. Dogs, cats, noisy children.
I yawn, stretch, belch, and throw my legs over the side of the bed in a hangover state of mind in hopes the fog will lift shortly, and permit a pleasant beginning to my day. Cook is preparing my breakfast. Fried eggs, two. Pork chops. Buttered toast. Glass of orange juice.
Charity has been up more than an hour issuing orders to the staff.
After my meal I begin my chores. The first order of business is to fill the beverage machine. Then, check the maids. The young girls have a tendency to gather in one room and enjoy light conversation, rather than in their assigned room to be cleaned. Every hour, it seems, I have to separate, chase them back to the administration of their duties.
Good cop – bad cop. I am the bad cop.
Sol tells me the time is approaching eleven am. Charity is screaming. Something is up.
Great news.
Zambian officials, employees of various organizations, supported by funds from the U.N., USAID, and America, have rented every room for two weeks. A short celebratory hoot, holler, dance. Back to work.
Time to turn on the NO VACANCY sign – for two weeks (there isn’t one).
Our guests are are arriving throughout the day. By evening fall, all are present and every room is occupied.
Fund distributors aren’t typically appointed but rather selected through a competitive process based on their ability to execute specific programs, as demonstrated by their ability to respond to Requests for Proposals (RFPs) or other funding announcements. Local Zambian organizations compete to become implementing partners for both USAID and UN programs by submitting project proposals and demonstrating their capacity to manage and distribute funds effectively.
Regardless, it seems that none is especially efficient at his appointed duties. Or, the expenditure of monies under their supervision is carelessly dispensed. This August Body has been assembled to bring up to date their required paperwork.
Simply, no books had been kept. Imagine the the chaos within their departments when a fund administrator announced an audit!




Naturally, I am not privy to any information involving the reason these men are here. However, after a few days observing their behavior it’s becoming increasingly clear. They are here to manufacture ledgers, spread sheets, journals, receipts, receivable, payables, they need a paper trail to show where the money went. Anything to document the dispensation of funds provided by the international community. One can smell the odor of apprehension as audit deadline approaches.
An audit generally involves four separate parts or phases: Planning, where the audit scope is defined and information gathered; Fieldwork (or Execution), where the auditor performs tests and gathers evidence on-site; Reporting, where findings and conclusions are documented in a formal report; and Follow-up, where the auditor verifies that management has addressed identified issues.
Queen bees are the mother of most of the bees in the hive. Being the only fertile female in a hive, she focuses on laying eggs. Sometimes, she lays as many as 2000 in a single day! With a long, pointed abdomen containing her extraordinary egg-laying abilities, the queen bee is larger than the rest. Being constantly surrounded by worker bees that meet all their needs, the queen can concentrate solely on her egg-laying duties, ensuring the colony’s growth and prosperity.
Her function also focuses on maintaining unity and stability.
The hive was busy preparing honey for the United Nations, USAID, and other contributors to Zambia’s welfare.
