…Audit findings pave way for improved governance and accountability measures
BY MBONO MDLULI
LOBAMBA – The Ministry of Health has taken steps to strengthen financial governance and institutional accountability through an ongoing review of its Memorandum of Understanding (MoU) with the National Emergency Response Council on HIV/AIDS (NERCHA).
The review comes in response to observations raised by the Auditor General regarding the utilisation of E929 946 that had originally been transferred to NERCHA for the procurement of laboratory medical supplies.
According to the audit report, the funds were ultimately used to settle maintenance costs for the Laboratory Information Systems (LIS), a critical digital platform that supports laboratory operations within the health sector. The maintenance payment was due on October 31, 2023.
The Auditor General noted that although a request had been made to utilise the funds for the alternative purpose, the process did not fully comply with the requirements set out in the Public Finance Management Act.
Responding to the findings, the Ministry’s Controlling Officer acknowledged the anomaly and confirmed that the MoU between the Ministry and NERCHA is currently under review. He stated that the revised agreement is expected to address such operational challenges and strengthen procedures governing future transactions.
The Public Accounts Committee welcomed the Ministry’s willingness to address the issue and improve its systems. However, it also stressed the importance of complying with existing regulations while reforms are being implemented.
The Committee noted that the audit process plays an important role in identifying areas where procedures can be strengthened and where institutions can improve governance practices.
Financial experts have often highlighted audits as valuable tools for institutional learning and continuous improvement, rather than merely mechanisms for identifying shortcomings.
In this instance, the review of the MoU presents an opportunity to clarify responsibilities, strengthen oversight mechanisms and improve coordination between the Ministry and NERCHA.
The Committee also imposed a nominal fine of E400 on the Controlling Officer, reinforcing the principle that accountability remains an essential component of public sector management.
The ongoing review is expected to result in clearer operational guidelines, enhanced transparency and stronger financial controls within the health sector.
As Eswatini continues to modernise public administration systems, the lessons emerging from the audit process are expected to contribute to more efficient management of public funds and improved delivery of health services nationwide.
