…Committee warns ministry against spending beyond approved budgets
BY MBONO MDLULI
LOBAMBA– The Ministry of Public Service came under intense scrutiny from the Public Accounts Committee (PAC) after it emerged that the ministry incurred more than E4 million in unappropriated expenditure, a move described by the Auditor General as a violation of public finance laws.
The matter was discussed on Friday, June 5, 2026, when the ministry appeared before the PAC in the House of Assembly.
Auditor General Timothy Matsebula informed the committee that the expenditure amounted to financial misconduct under the provisions of the Public Finance Management (PFM) Act. The over-expenditure stemmed from a secondary education training project, where ministry staff were paid overtime allowances on the expectation that the Ministry of Education and Training would later reimburse the costs.
However, the anticipated reimbursement never materialised.
Matsebula said the expenditure was unlawful and set a dangerous precedent because it exceeded the amount approved by Parliament.
“This is not only unlawful, but it also creates a negative precedent because the budgeted amount was not adhered to. It is a violation of the Public Finance Management Act,” he said.
Ministry Explains Circumstances
Acting Principal Secretary (PS) Cebile Nhlabatsi, who appeared before the committee as the ministry’s Controlling Officer, acknowledged the expenditure and explained that it arose from a project undertaken on behalf of the Ministry of Education and Training.
She said the understanding was that the funds would eventually be reimbursed by the Ministry of Education and Training, but that arrangement was never finalised.
According to Nhlabatsi, the project involved the temporary employment of 10 officers and extensive field work conducted across schools throughout the country.
She also cited vacancies at the Civil Service Commission (CSC) and instances where ministers acted on behalf of other ministries as contributing factors to the increased expenditure.
PAC Demands Answers
PAC Deputy Chairperson Manzi Vincent Zwane questioned why the ministry spent more than its approved allocation and wanted to know where the additional funds came from.
“You had a budget of about E12.8 million, which was fully released, yet you ended up spending more than E16 million. How did you get the money? I cannot be satisfied when I see that a ministry did not respect the approved budget,” said Zwane.
Nhlabatsi explained that the project involved management audits and staff complement assessments at schools across the country.
She said ministry officials often travelled long distances, leaving Mbabane as early as 5am and returning late in the evening to complete the work within required deadlines.
The ministry was tasked with determining whether schools had the appropriate number of teachers and identifying staffing gaps across the education sector.
Questions Over Overtime Payments
Zwane also questioned why ministry officials working on the project received allowances when many other civil servants use their personal vehicles for official duties without claiming additional payments.
He noted that many public servants have long complained about the absence of hardship and transport allowances.
In response, ministry officials stated that the payment of allowances was consistent with practices across Government ministries and departments.
However, the explanation failed to convince the Auditor General.
“There is no justification for unappropriated expenditure. It remains a violation of the Public Finance Management Act,” Matsebula told the committee.
Ministry Admits Mistakes
Ngwemphisi MP Bishop Bhekibandla Alex Vilakati asked whether the ministry recognised that a transgression had occurred.
Nhlabatsi admitted that the ministry acknowledged that the project had not unfolded as initially planned.
“We do recognise that things did not go according to plan,” she said.
PAC Issues Warning
The PAC warned the ministry against repeating similar practices in future and stressed the importance of operating strictly within approved budgets.
Committee members also demanded a detailed breakdown of how the project was implemented and how the expenditure was incurred.
The committee maintained that Government ministries must comply with public finance laws and ensure that all expenditure is properly authorised to safeguard public funds and strengthen accountability.
(Courtesy Pic)
