BY MBONGENI NDLELA
MBABANE- The Auditor-General, Timothy Matsebula, has raised serious concerns over financial management practices at the Ministry of Defence and National Security, revealing significant irregularities in the audit report for the financial year ended 31 March 2025.
The report highlights unappropriated expenditure on the Recurrent Vote amounting to E152 898 249.70, meaning the Ministry spent far beyond what had been approved by Parliament.
Massive Budget Overruns
The overspending stemmed from several areas:
- CTA Vehicle Charges – E10.9 million
- Personnel Costs – E141.3 million
- Travel, Transport and Communication – E640,664.16
Expenditure beyond the appropriated budget contravenes the Public Finance Management Act of 2017, which prohibits public officers from incurring expenses without proper authority.
E19.6 Million in Unretired Tour Advances
Tour advances amounting to E19 625 945.94 had not been retired or recovered as of 31 March 2025. These funds, issued for travel purposes, remained unaccounted for in the accounting system.
Fictitious Liability of E738,296
A fictitious liability balance of E738,296.25 was identified due to improper accounting of retired tour advances. The bank balance was not adjusted when advances were cleared, creating an artificial liability.
Unremitted National Provident Fund Contributions
The Ministry failed to remit E198 465.60 in National Provident Fund contributions, depriving eligible employees of their rightful benefits.
Salaries Paid to Officers Who Absconded
Salaries totaling E15 884.59 were paid to two officers who had absconded from duty, despite directives to stop payments.
Undue Housing Allowances and Unpaid Rentals
Cases were identified where officers received housing allowances while occupying government houses and failed to pay required rentals, resulting in irregular payments exceeding E7 000.
Call for Strengthened Financial Controls
The Auditor-General advised the Ministry to strengthen internal controls, reconcile accounts monthly, recover overpayments, and ensure strict compliance with financial regulations to safeguard public resources.
(Courtesy Pics)
