BY MFANUFIKILE KHATHWANE
LOBAMBA – The Parliamentary Public Accounts Committee (PAC) has clarified accountability and reporting responsibilities within the Ministry of Tourism and Environmental Affairs following a brief procedural disagreement during an oversight session on Wednesday June 24,2026.
After a 10-minute consultation break, PAC Chairperson Madala Mhlanga resolved the matter by directing that both Acting Principal Secretary Duduzile Nhlengetfwa-Masina and Under Secretary Hlobisile Dlamini would respond to questions raised by the committee.
PAC Chairperson clarified that while the ministry’s internal PAC plays a supporting role in preparing responses to audit queries, the Acting Principal Secretary remains the controlling officer and is ultimately accountable to Parliament for the ministry’s financial affairs. The ruling brought clarity to the ministry’s leadership structure and allowed the oversight session to continue.
The dispute arose while the committee was considering findings contained in the Auditor General’s Report for the financial year ended March 31, 2025. According to the report, the Ministry of Tourism and Environmental Affairs recorded an under-expenditure of E107,550.83 under CTA vehicle charges within the Tourism, Gaming and Wildlife Programme, representing almost 40 percent of the allocated budget.
Auditor General noted that the under-expenditure was undesirable as it had the potential to affect service delivery and the implementation of planned activities within the programme.
Acting Principal Secretary Duduzile Nhlengetfwa-Masina acknowledged the audit finding and assured the committee that the ministry had taken note of the observations raised in the report.
The disagreement emerged when Nhlengetfwa-Masina indicated that Under Secretary Hlobisile Dlamini should respond to the committee’s questions.
Under Secretary, maintained that the Acting Principal Secretary, as the ministry’s controlling officer, was responsible for answering Parliament’s queries. The differing positions resulted in a brief standoff that required intervention from PAC Chairperson Madala Mhlanga.
Before the matter was resolved, Dlamini indicated that, based on her understanding of government procedures, the Acting Principal Secretary was the appropriate official to respond to questions before the Parliamentary Public Accounts Committee. She said she was surprised by suggestions that she should take the lead in answering the committee’s queries.
PAC member Sifiso Shabalala observed that the disagreement appeared to suggest that questions regarding leadership responsibilities within the ministry had not been fully settled despite earlier assurances that the matter had been resolved.
PAC member Mzwandile Mamba maintained that the Acting Principal Secretary, as the controlling officer, should be the principal respondent to issues arising from the Auditor General’s Report, while other officials could provide support where necessary.
The issue attracted considerable attention as it follows a previous incident in which confusion emerged over the distinction between the ministry’s internal Public Accounts Committee and Parliament’s Public Accounts Committee. The earlier misunderstanding prompted concerns over who held the authority to account for the ministry’s financial management before Parliament.
By clarifying the respective responsibilities of the Acting Principal Secretary and the ministry’s internal PAC chairperson, Mhlanga emphasized the importance of clear accountability structures within government institutions.
Following the ruling, the committee proceeded with its examination of the ministry’s financial performance and compliance with public finance management requirements as part of Parliament’s ongoing oversight role.
The PAC continues to review audit findings across government ministries and departments to promote transparency, accountability and the effective use of public resources for the benefit of emaSwati.
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