Reading your findings
Each finding is one issue, at one regulator, for one period.Severity
Accruing findings
A finding marked accruing has penalties or interest still growing. Two findings of the same size are not equally urgent if one is accruing and the other is fixed. Deal with accruing findings first, whatever their severity.What kinds of issue are found
ZRA
ZRA
Unpaid income tax, VAT, withholding tax, turnover tax or PAYE. Property transfer tax. Accrued
interest on tax debt. Penalties levied. Tax clearance certificate expired or never issued.
Unfiled returns. Flags for audit or enforcement action.
NAPSA
NAPSA
Contribution arrears. Penalties assessed. Employees who should be registered but are not.
Employer registration lapsed.
PACRA
PACRA
Annual returns filed late or not at all. Strike-off notice received. Restoration required.
Director changes, share transfers or address changes never filed. Outstanding penalties.
Missing compliance certificates.
NHIMA
NHIMA
Contribution arrears. Penalties assessed. Employer registration inactive.
Workers' Compensation Fund
Workers' Compensation Fund
Premium arrears. Outstanding levy assessments. Registration inactive.
Local council
Local council
Trading licence expired. Business levy arrears. Fire safety certificate expired. Council
penalties outstanding.
Disputing a finding
1
Open the finding and choose Dispute
Only findings marked Confirmed can be disputed. A finding already under dispute cannot be
disputed again.
2
State your case specifically
“Paid 14 March 2026, bank reference 4471, receipt attached” carries weight. “This is wrong”
does not.
3
Attach your evidence
Receipt, bank statement, regulator acknowledgement — whatever supports your position.
4
Wait for the review
The finding is marked Disputed and the Dispute button is disabled while it is reviewed
against the regulator’s records.
Recommendations
Every confirmed finding produces a recommendation. Related findings at the same regulator are bundled into one — you get a single “regularise your PACRA position” rather than one recommendation for the late return and another for the penalty it caused.What each type means
What a recommendation shows
- The type and the regulator
- What Bumara suggests, in plain language
- The original finding it came from, for context
- Estimated days to resolve
- Estimated cost, where one applies
- A link to the relevant service, where one exists
Acting on a recommendation
1
Read the finding it came from
Every recommendation shows the original finding text. Understand the problem before choosing
the fix.
2
Check the cost and the timeline
Estimated cost and estimated days are shown where known.
3
Choose Proceed, Defer or Dismiss
Described below.
Awaiting review
Some recommendations show Awaiting review rather than Proceed and Defer. These are serious enough — critical findings, audit flags, enforcement matters — that a Bumara manager reviews them before you can act. You will be notified when they are released.In progress
Once Bumara has started work on a recommendation you accepted, it shows In progress. The service request or obligation it created appears in your normal compliance lists and is worked exactly like anything else.Priority order
If you have many findings, work them in this order:- Critical and accruing — the exposure is growing and the consequences are severe
- Critical — strike-off notices, suspensions, enforcement
- Warning and accruing — penalties still building
- Warning — arrears and late returns
- Info — note and move on
After you have cleared them
Once you have worked through your findings, you can run a fresh health check. This creates a new assessment and marks the old one as superseded — but every past assessment is kept, so you can show a regulator, a bank or an investor how your compliance position has improved over time.Related: Compliance health check for how the assessment is
carried out and how the health score is calculated.