PAC 2019 - Audit Recommendations

PARLIAMENT OF THE KINGDOM OF ESWATINI
PUBLIC ACCOUNTS COMMITTEE’S
RECOMMENDATIONS
ON THE AUDITOR GENERAL’S REPORT
ON GOVERNMENT ACCOUNTS
FOR THE FINANCIAL YEARS ENDED ON
MARCH 31, 2017 AND MARCH 31, 2018

KINGDOM OF
O SWAZILAND
Telephone: 416 2407/8/9/10/11 SWAZILAND HOUSES OF PARLIAMENT
416 1286/7/8/9 P.O. Box 37
Fax: 416 1603 Lobamba
Swaziland
Hon. Speaker
House of Assembly
Lobamba
Mr. Speaker
RE: Public Accounts Committee’s Recommendations on the Auditor General’s Report on

Government Accounts for Financial Year ended on 31st March 2015
Mr Speaker, in accordance with Section 209 (1) (b) of the Constitution of the Kingdom of
Swaziland, 2005, we have the pleasure and honour to submit the above captioned Report.
Sincerely yours
………………………… ………………………
Hon. Phila Buthelezi Arthur Mordaunt
(Committee Chairperson) (Committee Clerk)
2
TABLE OF CONTENTS
Executive Summary 5
Introduction 8
Implementation Star Rating 9
Introductory Chapter: Summary of Irregularities and Anomalies 36
Head 01 – Parliament 37
Head 03 – Private and Cabinet Offices 39
Head 04 – Ministry of Tourism and Environmental Affairs 40
Head 05 – Police 44
Head 06 – Deputy Prime Minister’s Office 48
Head 07 – Foreign Affairs and International Co-operation 57
Head 08 – Defence and National Security 74
Head 09 – Tinkhundla Administration and Development 77
Head 10 – Natural Resources and Energy 91
Head 20 – Agriculture 115
Head 23 – Economic Planning and Development 122
Head 24 – Housing and Urban Development 132
Head 29 – Commerce, Industry and Trade 137
Head 30 – Education and Training 144
Head 34 – Finance 164
Head 35 – Treasury and Stores 170
Head 40 – Labour and Social Security 179
Head 41 – Public Service 186
Head 43 – Information, Communication and Technology 190

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Head 44 – Elections and Boundaries Commission 197
Head 45 - Health 198
Head 46 – Justice and Constitutional Affairs 207
Head 48 – Judiciary 210
Head 49 – Correctional Services 215
Head 50 – Home Affairs 220
Head 53 – Public Works and Transport 230
Head 56 – Sports, Culture and Youth Affairs 244
IT Audits 246
Audit of Schools 251
General Recommendations 278
Ministries/Departments PAC Standing Committees 282
4
EXECUTIVE SUMMARY
The Public Accounts Committee (PAC) is established in terms of Section 209 (Subsections 1
and 3) of the Constitution of the Kingdom of Swaziland Act of 2005. Its powers are
stipulated in Section 129 (Subsections 2 and 5) of the Constitution as well as the
Parliamentary Privileges Act of 1967 and the Standing Orders of 2006. Regionally, the PAC
is a member of the Southern African Development Community Organisation of Public
Accounts Committees (SADCOPAC) while continentally it is a member of the African
Organisation for Public Accounts Committees (AFROPAC) and internationally it is affiliated
to the Commonwealth Association of Public Accounts Committees (CAPAC).
The Hon. Committee consists of 12 Members as listed below:
1. Hon. Phila Buthelezi – Matsanjeni North (Chairperson)
2. Hon. Musa Kunene – Gege - (Deputy Chairperson)
3. Hon. Musa Zwane – Mbabane West
4. Hon. Mfanawemakhosi Dlamini – Appointee
5. Hon. Lorraine Nxumalo – Lubombo MP
6. Hon. Allan Stewart - Lobamba
7. Hon. Hon. Roy Fanourakis - Mtfongwaneni
8. Hon. Big Boy Mamba - Ngudzeni
9. Hon. Busisiwe Mavimbela – Manzini MP
10. Hon. Oneboy Zikalala - Mangongco
11. Hon. Sibusiso Nxumalo - Madlangempisi
12. Hon. Mduduzi Magagula - Dvokodvweni
The Hon. Committee, in executing its mandate, conducts public hearings using the following
powers/rights:
 The right to investigate or review all past, current and committed expenditures of
government and organizations receiving funds from government
5
 The right to request, on its own initiative, the Auditor General to perform audits.
 The right to carry out site visits on projects where government funds were used.
 The right to access all financial information and other documents, as it deems
necessary, for its investigation except for those that are privileged or secret in terms
of the law.
 The right to call upon and enforce the attendance of witnesses to provide information
in relation to observations raised by the Auditor General (Section 129 of the
Constitution)
 The right to issue a commission or request to examine witnesses abroad.
 Subsequent to the passing of the 2017 PAC Report/Recommendations, government

has, through the implementation of the House Resolutions by the Ministerial PAC
Standing Committees, recovered a total amount of Twenty Two Million, Seven
Hundred and Twenty Eight Thousand, Seven Hundred Seventy Four
Emalangeni, Thirty One Cents (E22 728 774.31). from losses contained in the
audit reports and other outstanding recoveries from previous years.
These recoveries include, among other things, money overpaid to suppliers, salary
overpayments, salaries not staggered when civil servants are on study leave,
uncollected stamp duties, salaries from overpayments to officers on secondment,
monies embezzled by civil servants, double payments to suppliers and service
providers, fines imposed on Controlling Officers for contempt of Parliament, rent
owed to government and unauthorized housing allowances.
 The Hon. Committee also conducted site visits to some of the areas where building
material was reallocated to. The following areas were visited by the Hon. Committee:
Gucuka-Zandondo Water Project, KaMhawu Water Project, Nkilongo Constituency,
Siphofaneni Constituency and Kandzangu Primary School as well as inspected Anti
Corruption Commission vehicles. The Hon. Committee also inspected government
buildings in South Africa. The buildings included staff houses and new offices.
 Over and above these visits, the Hon. Committee conducted site visits on an income
generating project at Dvokolwako High School, Manyonyaneni Breeding Farm
Station, Lubombo Referral Hospital, the Central Transport Administration Depot in
Mbabane, the Offices of the Auditor General and Deeds Registry as well as watched a
demonstration of the pilot project for fleet management of government cars. The Hon.
Committee also conducted a site visit on the incomplete Nhlanga-Sicunusa Road.
6
 A number of civil servants were also arrested for being involved in fraudulent
activities. These civil servants include two (2) police officers, Teachers from the
Teaching Service Commission in the Ministry of Education and Training. Others are
currently on suspension while some have been dismissed from the civil service for
similar offences.
On a personal note, the Hon. Chairperson would like to thank Hon. Members of the
Committee, the Auditor General, the Accountant General, the Committee Clerk, our partners
the Anti Corruption Commission and Police Fraud and Commercial Crimes Unit, Controlling
Officers, PAC Standing Committees, Government officials, the Media and the
public/witnesses for their dedication and diligence during the PAC sittings. They endured
long working hours and sometimes had to forego their lunch hours. The Clerk to Parliament
is also lauded for the support he extended to the Committee by providing all the resources
enabling the PAC to effectively discharge its duties.
7
INTRODUCTION
Although anomalies and gaps exist in the Public Administration System, some Controlling
Officers are committed to correcting and improving efficiency in the government operations. The
existence of the Ministerial PAC Standing Committees has led to the improvement in the
implementation of House Resolutions. The zeal, dedication, teamwork, positivity to implement
corrections shown by the ministerial committees is an indication that the anomalies will be
greatly reduced in the future.
Since the year 2017, the Hon. Committee introduced an Implementation Star
Rating/Accountability Index to rate the performance of government ministries and departments.
The Implementation Star Rating has been based on the following qualitative performance
indicators:
a) Ministry’s/Departments Unity and Team Work

b) Ministry’s/Departments’ Understanding of the Ministry’s Mission/Mandate and
Activities expected to be undertaken/delivered
c) Ministry’s/Departments’ Willingness and Positivity to correct anomalies and
irregularities raised in the Auditor General’s Report
d) Level of PAC Recommendations/House Resolutions Implementation by the
Ministry/Department
e) Ministry’s/Departments Feedback as per timelines set in the PAC
Recommendations/House Resolutions.
f) Ministry’s/Department’s Compliance with existing Controls, Policies, Regulations,
and Accounting for Budget Execution
g) Ministry’s/Department initiating innovative interventions to improve glaring
weaknesses in existing controls and operation systems.
h) Economy, efficiency and effectiveness in the usage of state resources by the
Ministry/Department.
i) Ministry’s/Departments Response Rate to reference sheets.
8
For each performance factor, Ministries/Departments were given stars ranging from one (1) to
five (5) illustrating the following:
PERFOMANCE NEEDED STARS ATTACHED

1. Major Improvement Needed One Star
2. Some Major Improvement Needed Two Stars
3. Meets Expectations Three Stars
4. Often Exceeds Expectations Four Stars
5. Consistently Exceeds Expectations Five Stars
Below is how the Ministries/Departments performed:
HEAD 4: MINISTRY OF TOURISM AND ENVIRONMENTAL AFFAIRS
Performance Major Some Meets Often Consisten Stars

Factors Improvem Improvem Expectati Exceeds tly Attain
ent ent ons Expectati Exceeds ed
Needed Needed ons Expectati
ons
1. Ministry’s 
Unity and
Teamwork
2.Understanding 
of the
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
9
6. Establishment 
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer should improve controls especially in the use of vehicles under the
Ministry.
HEAD 5: ROYAL ESWATINI POLICE SERVICE

Improvem Improvem Expectati Exceeds tly Attain
ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
10
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer is urged to improve the Service’s use of resources and institute stringent
controls, particularly in the revenue collected through the payment of fines.
HEAD 06: DEPUTY PRIME MINISTER’S OFFICE

Improvem Improvem Expectati Exceeds tly Attain
ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
11
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL TWO
STAR
S
The Controlling Officer needs to improve teamwork as some officers are clearly not doing their
jobs, which affects the overall performance of the Ministry. Of great concern are the operations
under the Social Welfare Department where a lot of anomalies were uncovered. He also needs to
establish effective controls in the use of the Ministry’s resources.
12
HEAD 07: MINISTRY OF FOREIGN AFFAIRS AND INTERNATIONAL CO-
OPERATION

Improvem Improvem Expectati Exceeds tly Atain
ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL TWO
STAR
S
13
There appears to be lack of understanding of the Ministry’s mandate in some of the country’s
Missions abroad and the Missions continue to use resources without following the laid down
procedures.
HEAD 08: MINISTRY OF DEFENCE AND NATIONAL SECURITY

Improvem Improvem Expectati Exceeds tly
ent ent ons Expectati Exceeds
ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
14
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to introduce effective ways to curb over expenditures under the
CTA charges.
HEAD 09: MINISTRY OF TINKHUNDLA ADMINISTRATION AND DEVELOPMENT

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
15
of Effective
Controls
7. Economy,
efficiency and 
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to improve the use of resources under the Regional Development
Fund. The practice of purchasing more material than is needed for projects continues unabated
and this material ends up lying idle and, in some instances, stolen.
16
HEAD 10: MINISTRY OF NATURAL RESOURCES AND ENERGY

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to be more vigilant in the use of resources and also improve
record keeping in the Ministry.
17
HEAD 20: MINISTRY OF AGRICULTURE
Performance Major Some Meets Often Consistent Stars

Improvem Improvem Expectati Exceeds ly
ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response Rate 
to Reference
Sheets
OVERALL TWO
STA
RS
The Controlling Officer needs to pay particular attention to the Manyonyaneni Breeding Station
where the Auditor General continues to complain about inadequate controls which have resulted
in the loss of a large herd of cattle.
18
HEAD 23: MINISTRY OF ECONOMIC PLANNING AND DEVELOPMENT

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
to Reference
Sheets
OVERALL TWO
STA
RS
The Controlling Officer needs to improve how it accounts for the use of donor funds as a number
of Ministries were in the dark on how projects implemented by the Ministry of Economic
Planning on their behalf were implemented.
19
HEAD 24: MINISTRY OF HOUSING AND URBAN DEVELOPMENT

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Hon. Committee notes that the Ministry often meets expectations but it needs to improve
and consistently met or exceed expectations.
20
HEAD 29: MINISTRY OF COMMERCE, INDUSTRY AND TRADE

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL
THRE
E
STAR
S
21
The Controlling Officer has to improve on implementation of projects as there were a lot of
queries regarding projects implemented under this Ministry.
HEAD 30: MINISTRY OF EDUCATION AND TRAINING

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
22
STAR
S
The use and accounting of funds in schools continues to be a problem in this Ministry. The
Controlling Officer is urged to find a long lasting solution on how these challenges can be fixed
since most principals appear to lack the necessary proficiency in handling school funds which
run into millions of Emalangeni.
HEAD 34: MINISTRY OF FINANCE AND TREASURY

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
23
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to pay particular attention to the irregularities unearthed by the IT
Audit in the Treasury Department.
HEAD 40: MINISTRY OF LABOUR AND SOCIAL SECURITY

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
24
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to upgrade his controls under the Workmen’s Compensation
Department.
HEAD 41: MINISTRY OF PUBLIC SERVICE

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
25
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Ministry needs to improve the performance of the Human Resources Sector across the civil
service. Government has lost a lot of money due to failure by these officers to effect salary
staggerring when officers are on study leave and non-stoppage of salaries for officers who have
exited the service, either through death, retirement or resignation.
26
HEAD 43: MINISTRY OF INFORMATION, COMMUNICATION AND TECHNOLOGY

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
27
The Controlling Officer is urged to come up with electronic systems that will assist government
to plug the holes in the payment systems which end up being abused and cost government a lot
of money.
HEAD 45: MINISTRY OF HEALTH

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities,
including
reconciliation
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
28
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Ministry has, in the past, been beset by problems of poor controls and inefficient use of
resources, especially under Phalala Fund and wastages in drugs. Some improvement has been
noted this year. However, a strategy is still needed to deal with the huge bill for on-call
allowances paid to nurses and doctors.
HEAD 46: MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
29
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL TWO
STAR
TS
The Controlling Officer is urged to establish more effective controls in the use of resources
within the Ministry.
HEAD 48: JUDICIARY

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities,
30
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
OVERALL THRE
E
STAR
S
The Controlling Officer needs to establish effective controls in the use resources as well as foster
some unity and teamwork among the judiciary staff.
HEAD 49: HIS MAJESTY’S CORRECTIONAL SERVICES

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
31
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
to Reference
Sheets
OVERALL FOU
R
STA
RS
The Controlling Officer needs to establish controls and a proper framework for the operation of
income generating projects under the institution.
32
HEAD 50: MINISTRY OF HOME AFFAIRS

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
to Reference
Sheets
OVERALL TWO
STA
RS
The Controlling Officer needs to establish effective controls, especially in the use of vehicles for
national celebrations and monitoring staff assigned to work during these events. There are claims
for working during these events which are unsupported and some staff members leaving their
33
respective Ministries for extended periods without any explanation. For instance, there was an
officer who left his work station in March 2017 and returned to his workstation in September
2017.
HEAD 53: MINISTRY OF PUBLIC WORKS AND TRANSPORT

ons
1.Unity and 
Teamwork
2.Understanding 
of
Mandate/Missio
n and activities
to be
undertaken/deliv
ered
3. Willingness 
and positivity to
correct
anomalies and
irregularities
4. House 
Resolutions
Implementation
5. Feedback as 
per timelines
of Effective
Controls
7. Economy, 
efficiency and
effectiveness
8. Response 
Rate to
Reference
Sheets
34
OVERALL TWO
STAR
TS
The Controlling Officer needs to come up with effective controls in the Central Transport
Administration (CTA) Department as well as in major capital projects, which are often not
completed on time, some are done shoddily and costs often escalate.
35
INTRODUCTORY CHAPTER
AUDITOR GENERAL’S REPORT ON IRREGULARITIES AND ANOMALIES
Performance Management System

The Auditor General noted that the Performance Management System (PMS), which as
developed by the Ministry of Public Service as a tool to evaluate government employees’
performance, was not being used for its intended purpose. The PMS has no clear performance
measurements, no set targets and government employees are not assessed based on measurable
performance.
Rationalisation of Expenditure
Not all government programmes have budget control lines. For instance, the CTA Trading
Operations, Central Medical Stores and Phalala Fund (Special Care Medical Aid) have been
operating without budget restrictions for the past four years and have been financed directly from
the General Account.
“On call and standby” Allowances
The payment of these allowances in the health sector needs to be reviewed as it keeps increasing
every year. For instance, government paid E176 660 411.66 in the 2017/18 financial year.
Control Weaknesses in the Payroll System
Government continues to lose millions of Emalangeni through control weaknesses in the payroll
system. In the 2018 financial year, the state lost about E15 741 843.60 through payment of ghost
employees, non-staggering of salaries and overpayment of salaries. Some of the employees were
paid after they had already left the civil service while others had been suspended for a lengthy
period.
Public Debt Management
The public debt has increased by 137% over the past three financial years.
Unfinanced Budget
The budget appropriated by Parliament for the financial year ended on March 2018 was
unfinanced by over E10 billion due to the unavailability of cash. This hampers development in
the sense that government ministries prepare annual projects and programmes based on the
budget appropriated by Parliament but these cannot be achieved when the funds are not released
or available.
Underutilised budget for Capital Projects
A sum of E410 million was released for capital projects but only E28 million of that amount
was used, which represents about 7% of the released funds.
36
PARLIAMENT – HEAD 02
AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED 31ST
MARCH 2017
Over Expenditure on Recurrent Vote – E321 880.225
Auditor General’s Findings
The Auditor General reported that Parliament overspent by a sum of E321 880.00 on CTA
vehicle charges, which represented an over expenditure of 25%.
Controlling Officer’s Response
The Controlling Officer attributed the over expenditure to two main factors. The first one is the
fact that Parliament is located in Lobamba yet government ministries are located in Mbabane and
Parliament has to deliver correspondence like Minutes and Order Papers to ministries almost on
a daily basis.
The second issue was the allocation of vehicles to Presiding Officers as per the dictates of
Finance Circular No. 2 of 2013. He alleged that he had no control over the vehicles and
whenever he attempted to control them, he was threatened by the former Presiding Officers who
often bullied him and told him that they did not report to him and could, therefore, do as they
pleased with the vehicles yet they were fueled by Parliament.
Recommendation
The Hon. Committee recommends that the Controlling Officer should ensure that he effects
proper controls on the utilization of fuel and should be vigilant on the use of vehicles. He should
further make the necessary budget request. He is further fined E400.00 for overspending on CTA
charges.
37
MARCH 2018
Unauthorised Over Expenditure on Recurrent Vote – E880 825.78
The Auditor General reported that Parliament overspent by a sum of E880 825.78 on
external travel.
The Controlling Officer attributed the over expenditure to an inadequate budget allocation yet
the Parliament of Eswatini is affiliated to many different international Parliamentary
organizations which require participation by local Parliamentarians through conferences,
workshops, meetings, study tours, etc.
He further highlighted that there were some politicians who bullied him and demanded to attend
certain engagements even when there were no funds and, as Controlling Officer, he found
himself backed into a corner and ended up overspending.
Recommendation
The Controlling Officer is urged to evaluate the invitations before committing funds for those
trips and prioritise the trips.
38
PRIVATE AND CABINET OFFICES – HEAD 03
MARCH 2016
The House Resolution was fully implemented.

MARCH 2017
Over Expenditure on Recurrent Vote – E2 395 544.74
The Auditor General reported that Private and Cabinet offices overspent by E2 395 544.74
on CTA vehicle charges, an over expenditure of 261%.
The Controlling Officer submitted that the over expenditure was due to an increase in the
workload for the Ministry yet the budget remained stagnant and in some cases reduced.
Recommendation
The Controlling Officer is fined E400.00 for overspending on CTA charges.
39
TOURISM AND ENVIRONMENTAL AFFAIRS – HEAD 04
A. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED 31ST
MARCH 2014
Paragraph 30.0 Loss of Computer Equipment –E65 907.28
Auditor General’s finding
The Auditor General communicated her findings to the Controlling Officer that nine flat
computer screens and nine computer processing units, estimated at a value of E65 907.28
were lost while kept in the ministry’s storeroom. There was no burglary at the storeroom
and the items were not recorded in any of the ministry’s records when they were received
as a donation from the Republic of China on Taiwan.
Controlling Officer’s response
The Controlling Officer submitted that the police were still investigating the matter while the
Anti Corruption Commission had stated that it had concluded its investigation but no one could
be linked to the crime.
On the other hand, the matter was also reported to the Losses Committee which has still not
communicated its verdict.
Recommendation
The Controlling Officer is urged to follow up the matter with the Losses Committee until finality
and update the Hon. Chairperson every quarter.
B. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED 31ST

MARCH 2017
Paragraph 29.1 – Unjustified CTA Charges – E164 201.40
The Auditor General found that the Ministry incurred costs amounting to E164 201.40 for
fuel and maintenance charges in respect of vehicles that did not belong to the Ministry of
Tourism and Environmental Affairs.
40
The Controlling Officer submitted that the Ministry consulted with the Central Transport
Administration (CTA) on the issue but did not get any response. Thereafter, it established a task
team to investigate the matter which found that there were 169 transactions that occurred
involving 71 vehicles. Out of these transactions, only 41 could be attributed to the Ministry and
they account for only E32 342.05.
The investigation further revealed that there were 83 transactions amounting to E94 854.96 that
could not be accounted for as they did not have form numbers and could not, therefore, be linked
to a specific Ministry as well another 47 transactions totaling E39 620.39, which could be linked
to 17 different government Ministries.
At the time of compiling the Report, the CTA had still not managed to provide answers on the
vehicles which were charged under the Ministry of Tourism but did not belong to the Ministry,
whose charges amounted to E134 475.35.
Recommendation
The Controlling Officer is commended for investigating the matter and is urged to be vigilant on
the use of vehicles and the charges.
NB: See General Recommendations for Recommendation directed to CTA on the issue.
Paragraph 29.2 – Fuel Charges and Maintenance Costs for Unserviceable Vehicles –
E29 467.20
The Auditor General found that the Ministry incurred expenditure amounting to
E29 467.20 in respect of two unserviceable vehicles (GSD 027 TC and GSD 036 TC) which
had been boarded.
He further found that there was another vehicle registered GSD 034 TC, which had been
recommended for boarding but was not and it was found lying idle in the Ministry
premises. It had been there since December 2016. The Auditor General could not ascertain
when the car was last used since the Ministry claimed the logbook had been locked inside
the vehicle and the car keys had been kept in a safe, whose keys were allegedly lost.
41
The Controlling Officer submitted that indeed GSD 027 TC and GSD 036 TC continued
attracting charges yet they were boarded. This was due to the fact that the vehicles only stopped
incurring these charges once they had been sold by public auction.
Regarding GSD 034 TC, the Controlling revealed that the car keys were locked in a safe in the
ministry but he was told by the Senior Accountant who was supposed to be in charge of the safe
that the keys to the safe were lost. What baffled him though was that the car was involved in an
accident after it was reported that the keys were lost. It remains a mystery how it was driven out
of the premises without the keys and efforts by the police to get fingerprints were unsuccessful as
the car steering wheel, gear and door handles had been wiped clean after the accident.
Recommendation
The Controlling Officer is urged to conduct an internal investigation on this matter and submit a
report within three months after adoption of this Report.
C. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED 31ST

MARCH 2018
Paragraph 31 – Abandonment of In-service Training – Employment No. 8954013 -

E144 832.45
The Auditor General found that an officer who was sponsored by government to study for
a three year Diploma in Electrical Engineering at the Swaziland College of Technology
(SCOT) from August 2007 to June 2010 abandoned training before completing the studies.
The officer was also reinstated to his position on May 2010.
The Controlling Officer acknowledged being of aware of the officer’s issue. However, he
expressed concern that there were different figures as to the actual amount owed by the officer as
the Ministry, Auditor General and Accountant General had differing figures on the amount. He
disclosed that consultations were still ongoing on the actual figures.
42
Regarding the reinstatement, the Controlling Officer submitted that the reinstatement was done
by the Ministry of Public Service and as a Ministry they assumed that everything was in order
since this was done by the Ministry responsible for terms and conditions of civil servants.
Recommendation
The Controlling Officer is urged to urgently conclude the consultations with the Auditor General
and Accountant General and thereafter recover the money from the officer and give a quarterly
report to the Hon. Chairperson and Auditor General, failing which he will be charged with
contempt of Parliament.
43
POLICE – HEAD 05

MARCH 2015
Cash Survey at Siteki Police Station
(a) Delayed Banking of Revenue – E41 260.00 and (b) Forged Amounts on Receipts
Auditor General’s findings
The Auditor General reported that revenue collected at the Siteki Police Station between
22 December 2014 and 10 February 2015 which amounted to E41 260.00 was not promptly
brought to account. There were forged amounts on some receipts amounting to E1 380.00.
The Controlling Officer informed the Hon. Committee that the officers involved were charged
and their matters are pending in court. They have been deployed elsewhere within the police
service pending their trial.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Chairperson and Auditor General
on progress of the case against the charged officers. He is further warned to abide by the
Financial and Accounting Instructions, which stipulate that revenue should be banked on a daily
basis.
Cash Survey at Siphofaneni Police Station

(a) Unbanked Revenue – Undisclosed Amount – E414 000.00
The records revealed that revenue which had been collected from 87 general receipt books
between 2011 and 2015 was not accounted for. According to master stores records at the
Revenue Office, the general receipt books were not returned and the officer implicated,
allegedly, confessed to have destroyed the receipt books.
44
The Controlling Officer informed the Hon. Committee that the officer was fired from the police
service and she died while the Police were in the process of recovering the stolen money from
her. It was discovered that she had already been paid out her pension benefits when she passed
away, hence the Police service is unable to recover anything from her estate.
Recommendation
The Controlling Officer is urged to report the matter of the lost E400 000.00 to the Losses
Committee and quarterly update the PAC Chairperson and Auditor General on progress. He is
further urged to establish controls as well as follow the Financial Accounting Instructions on the
banking of revenue, which states that it should be banked on a daily basis.

MARCH 2017
30 – Unauthorised Over Expenditure on Recurrent Vote – E74 511 511.24 (CTA charges)
and E643 529.80 (Grants and Subsidies)
The Auditor General noted an over expenditure of E74 511 511.24 on CTA vehicle charges
and E643 529.80 on grants and subsidies external.
The Controlling Officer explained that the police service did not have enough funds to carry out
its operations and the grants and subsidies were affected by fluctuations in the exchange rate.
Recommendation
45
MARCH 2018
32 – Missing General Receipt Book and unbanked revenue at Nhlangano Police Station
The Auditor General reported that a receipt book went missing while in the custody of the
traffic officer in charge. He expressed concern that only an amount of E710.00 was
allegedly collected from the missing receipt book and it was not banked for eight months
yet records indicated that this police station usually banked between E4000.00 and
E5000.00 on a daily basis.
The Controlling Officer submitted that the receipt book was accidentally lost after the officer had
placed it on top of the vehicle he was using that day and he forgot to take it down after receiving
an urgent call to rush to an accident scene. He disclosed that the officer concerned was charged
with negligence and warned about his behaviour.
Recommendation
The Controlling Officer is urged to ensure the proper keeping of records and banking of revenue,
failing which he will be charged with contempt of Parliament.
33 – Reimbursement of full training costs: Officer 6582746 – E100 314.55

The Auditor General reported that an officer with Force Number 4116 unlawfully
abandoned his studies at ESAMI where he was studying for a Master’s Degree in Business
Administration resulting in government losing E100 314.55, which was in respect of tuition,
travelling expenses and salaries.
The Controlling Officer submitted that the officer had reported that he fell sick and promised to
resume his studies but he never did. The police service authorities engaged him and he has
agreed to pay a sum of E1 600.00 a month in respect of the debt starting from April 2018.
Recommendation
The Controlling Officer is urged continue recovering the money from the officer and quarterly
update the Hon. Committee on progress.
46
34 – Salary overpayment due to non-staggering of salary – Employment No. 9864489 –
E33 177.75
The Auditor General reported that the above officer was overpaid his salary from March
to December 2018 while she was studying in the Republic of South Africa.
The Controlling Officer submitted that the officer started paying back the money from March
2019 at the rate of E874.00 a month.
Recommendation
The Controlling Officer is urged to continue recovering the money and quarterly update the Hon.
Committee on progress..
35.1-2 – Unauthorised over expenditure on recurrent vote – E111 175 730.59 (CTA
charges) and E25 740 158.60 (drugs and professional services)
The Auditor General reported that the police overspent by E111 175 730.59 on CTA
vehicle charges and also spent E25 740 158.60 without any budget provision.
The Controlling Officer submitted that the over expenditure was unavoidable since the budget
allocation was not enough to cover the wide range of police operations. He disclosed that a
request for a supplementary budget was made but no funds were approved and allocated to this
item, hence the over expenditure.
Recommendation
The Controlling Officer is fined E400.00 for over expenditure on CTA Charges and another
E400.00 for spending E25 million on drugs and professional services without any budget
provision.
47
DEPUTY PRIME MINISTER’S OFFICE – HEAD 06
MARCH 2015
Salary Overpayment – Employment No. 4269865 – E14 768.13

MARCH 2017
31 – Audit of the Disability Grants
31.1 – Non-development of Guidelines

The Auditor General reported that the Deputy Prime Minister’s office had disbursed a
sum of E12 466 240.00 in respect of disability grants over a period of three financial years
(2014-2016) without developing guidelines for the disbursement of these grants.
The Controlling Officer submitted that the Ministry was in the process of developing the
guidelines following the enactment of the Disability Act in 2018. In the meantime, there will be
no intake of new beneficiaries until the guidelines are passed. She also disclosed that there is no
budget allocation for the disability programme and those benefitting under disability grants are
paid from the Public Assistance Fund.
Recommendation
The Controlling Officer is urged to table the guidelines in the House of Assembly within 30 days
after adoption of this Report by the Hon. House, failing which he will be charged with contempt
of Parliament.
48
31.2 – Non-deserving Beneficiaries – E31 040.00
The Auditor General reported that a sum of E31 040.00 was paid to non-deserving
beneficiaries without the approval of Social Workers who are employed by government to
screen all disabled citizens before being included in the government system.
The Controlling Officer concurred with the Auditor General’s findings. She stated that the
Ministry instituted a probe which revealed that indeed there were non-deserving beneficiaries.
As a result, seven of them have already been removed from the list. She disclosed that the
beneficiaries had been enrolled into the government system following the submission of their
names by Bucopho (Chiefdom Councillors) from different Chiefdoms and the ministry had no
reason to doubt the authenticity of these lists since it was perceived that they came from people
of integrity.
Recommendation
The Controlling Officer is urged to conduct annual verification exercises to determine the
authenticity of the submitted lists, failing which he will be charged with contempt of Parliament.
31.3 – Unauthorised Beneficiaries – E197 680.00

The Auditor General reported that a sum of E197 680.00 was paid to unauthorised
beneficiaries without the approval of Social Workers. Some of the beneficiaries were
unknown in the communities where they were said to belong.
The Controlling Officer concurred with the Auditor General’s findings and stated that the issue
had been addressed by ensuring that, from now on, the lists are scrutinised by Social Welfare
Officers first instead of relying on lists submitted by politicians. She highlighted that the
Ministry neither had Social Welfare Officers nor a fully-fledged Disability Unit for a very long
time. She said the Ministry was currently in the process of vetting some of the beneficiaries and
undertook to submit a comprehensive report by the end of the First Quarter.
Recommendation
The Controlling Officer is again urged to conduct annual verification exercises to determine the
authenticity of the submitted lists, failing which he will be charged with contempt of Parliament
49
31.4 – Non-compliance with the Social Welfare Assistance Fund Regulations of 2009
The Auditor General noted that the government system accepted beneficiaries straight
from different constituencies without the involvement of Social Welfare Officers. This
resulted in the payment of E7 200.00 which was not budgeted for.
The Controlling Officer concurred with the Auditor General’s findings and stated that the issue
had been addressed by ensuring that, from now on, the lists are scrutinised by Social Welfare
Officers first instead of relying of lists submitted by politicians. She highlighted that the Ministry
neither had Social Welfare Officers nor a fully-fledged Disability Unit for a very long time. She
said the Ministry was currently in the process of vetting some of the beneficiaries and undertook
to submit a comprehensive report by the end of the First Quarter.
Recommendation
The Controlling Officer is urged to conduct annual verification exercises, failing which he will
be charged with contempt of Parliament. He is further urged to submit the verification report
which was supposed to be submitted at the end of the First Quarter within 30 days after adoption
of this Report by the Hon. House, failing which he will be charged with contempt of Parliament.
31.5 – Non-reconciliation of Disability Grants Accounts

The Auditor General noted that, when depositing any balance remaining after the payment
of grants, the Ministry’s Accountants did not submit the deposit slips from the bank to the
Revenue Offices to enable balancing of the imprest. As a result, the suspense account
accumulated an outstanding balance amounting to E12 466 240.00 during the financial
years 2014, 2015 and 2016.
The Controlling Officer submitted that there were some disagreements between her Ministry and
the office of the Accountant General on the issue. She stated that her view was that this was an
issue of reconciliation.
On the other hand, the Accountant General informed the Hon. Committee that the procedure is
that at the end of each financial year the ministry which has received the imprest should submit
all the supporting documents for proper reconciliation. However, if the documents are not there,
her office does not accept the remaining funds until the money is properly accounted for. As a
result, since these documents were not provided, the issue was left hanging.
50
Recommendation
The Controlling Officer should refer the matter to the Fraud and Commercial Unit of the
Eswatini Police Service for investigations to determine whether the money was used for the
intended purpose or not within seven days after adoption of this report by the Hon. House and
submit a progress report quarterly.
32. Audit of Payroll – Deputy Prime Minister’s Office

32.1 – Undeserved Overtime Payments – E16 507.71
The Auditor General reported that two Accounts Officers were paid a sum of E16 507.71 as
an overtime allowance for supposedly working at the Trade Fair in the year 2014. The
request for authority to pay the officers directed to the Principal Secretary in the Ministry
of Public Service did not have their names as opposed to the original received by the
Ministry of Public Service.
Further, the page on which the officers’ names were inserted was re-typed using a smaller
font, which gives an impression that they may have been fraudulently inserted. When their
supervisors were questioned on the payment, they submitted that they were not aware of
any duties that may have warranted the Accounts Officers being paid an overtime
allowance for working at the Trade Fair.
The Controlling Officer submitted that officer 4873592 has fully settled her debt amounting to
E8 488.53 while officer 3937240 is still paying back the money at the rate of E471.00 a month
and has so far paid E5 652.00 out of the debt of E8 019.18.
Recommendation
The Controlling Officer should continue recovering the money and refer the issue of the officers
who benefitted illegally to the Civil Service Commission.
32.2 – Absence of Rent Deduction and Housing Allowance in Officers’ Salaries

The Auditor General noted that four officers’ accommodation status was unclear as there
was neither rent deductions nor housing allowances on their salaries.
The Controlling Officer submitted that:
51
(a) Officer 3500183 had retired from the civil service and she retired while working in the
Ministry of Health and by then she was already staying at home, hence she was entitled
to the housing allowance. The Ministry is engaging the Ministry of Public Service on the
issue.
(b) Officer 3702141 was initially employed as a Messenger but later transferred to the Half-
Way House as a Housemaid, hence she was no longer entitled to a housing allowance.
(c) Officer 9993152 was initially a Housemaid at the Half-Way House but was later
transferred to work as a Messenger in the Social Welfare Department and payment of her
housing allowance is being processed.
(d) Officer 9505973 had problems with the grading of his post, which has since been
rectified. The Ministry is currently processing the payment of his housing allowance.
Recommendation
The Controlling Officer is urged to submit a progress report on the matter within 30 days after
adoption of this report.
32.3 – Under Expenditure of Project S33399 – Assistance for the Disabled II – E849 016.18
The Auditor General noted that the Ministry underspent by E849 016.18 under the above
mentioned project.
The Controlling Officer submitted that the financial year elapsed before the funds could be
exhausted and the project was undertaken on the Ministry’s behalf by the Ministry of Economic
Planning and Development.
Recommendation
The Ministry is urged to improve its utilization of funds, failing which the Controlling Officer
will be charged with contempt of Parliament.
52
MARCH 2018
36 – Under Expenditure on Project S33399 – Assistance for the Disabled II – E677 470.87
Auditor General’s Finding
The Auditor General reported an under expenditure of E677 470.87 under the above
mentioned project.
The Controlling Officer submitted that the Ministry did not get authority to commit the funds
until the financial year elapsed.
Recommendation
The Controlling Officer is urged improve its utilization of funds, failing which the Controlling
Officer will be charged with contempt of Parliament.
37. Audit of the Elderly Social Grant

37.1– Non-Development of Guidelines
The Auditor General reported that there were no guidelines for the disbursement of the
Elderly Social Grants. As a result, the Ministry had disbursed E340 399 031.00 during the
2017/2018 financial year but there were no guidelines for disbursing the money.

The Controlling Officer submitted that the guidelines were still work in progress.
Recommendation
The Controlling Officer is urged to table the guidelines in the House within three months after
adoption of this Report, failing which he will be charged with contempt of Parliament.
37.2– Uncollected Elderly Grants – E1 759 032.00

The Auditor General reported that there were uncollected grants in all four quarters of the
2017/2018 financial year yet the Ministry had claimed that if grants were not collected for
two consecutive quarters, the Social Welfare Officers would conduct a physical verification
exercise of defaulting beneficiaries to enable the grants to be stopped. As a result
53
government made payments of E1 759 032.00, which comprised E1 710 000.00 for social
grant payments and E49 032.00 for grant distribution costs.

The Controlling Officer submitted that the Ministry has assigned its Social Welfare Officers to
investigate and review the matter and submit a report by 30 April 2019. At the time the PAC
Report was compiled, the Ministry had still not submitted its report.
Recommendation
The Controlling Officer is urged to submit the report within 30 days after adoption of this Report
by the House, failing which he will be charged with contempt of Parliament.
37.3– Unlawful Collection of Elderly Social Grant by Proxies on behalf of the Deceased –
E130 835.00

The Auditor General reported that elderly grants amounting to E130 835.00 were
fraudulently collected by proxies on behalf of deceased beneficiaries

The Controlling Officer submitted that the Ministry has resolved to recover the money from
those who illegally benefitted. She disclosed that some have already made undertakings to pay it
back and legal steps will be taken against those who will resist to pay it back.
Recommendation
The Controlling Officer is urged to recover the money and submit a progress report quarterly on
repayment. The Ministry should also conduct its own investigation in other constituencies since
the Auditor General only conducted a sample. The Ministry should further enhance its controls.
37.4 and 37.5– Funds remaining Unlawfully with the Eswatini Posts and
Telecommunication (EPTC) – E6 378 387.52 and Unjustified Balances in elderly grants
distributing banks (E697 430.23)

The Auditor General reported that uncollected elderly social grants that were distributed
through EPTC were not remitted back to government at the end of every of quarter, which
is in contravention with the service level agreement between government and EPTC. As a
result, as at 30 June 2018, there was a closing balance of E6 378 387.52 held by EPTC.
54
He also reported that a combined sum of E697 430.23 was not remitted back to government
from two banks which were distributing elderly grants. These are Swazibank (E592 444.38)
and First National Bank (E104 985.85).

During her first appearance before the Hon. Committee in April 2018, the Controlling Officer
disclosed that she had written letters to these institutions instructing them to remit the funds back
to government and they had expressed willingness to do.
When a follow up hearing was held on the matter on June 2018, the Controlling Officer informed
the Hon. Committee that the Director Social Welfare, who was supposed to recover the funds
from the institutions had not done his job. It was disclosed that he was supposed to give the
financial institutions government’s banking details so that the money could be deposited there
but he did not do so for reasons only known to him. She informed the Hon. Committee that the
Ministry had, on several instances, attempted to engage the Director of Social Welfare on the
issue but he was not co-operating with them. His behaviour was eventually reported to the Civil
Service Commission (CSC) but the CSC did not give a positive response. Even on the day when
the Ministry was recalled to give an update on the matter, the Director Social Welfare was not
present and he had submitted a sick note the day before.
At the time of compiling the report, there had been no formal communication from the Ministry
on whether the funds had been remitted to government or not.
Recommendation
The Controlling Officer should recover the money within 30 days after adoption of this Report,
failing which he will be charged with contempt of Parliament.
37.6 – Irregular Bank Charges in Nedbank Elderly Grant Distribution Account –

E312 700.12

The Auditor General noted that the elderly grant distribution account held at Nedbank
reflected an irregular debit balance of E312 700.12 as at 31st March 2018. The bank
charges were not justifiable because the amount deposited by government into the
distribution accounts were inclusive of bank charges.
.
The Controlling Officer disclosed that the Ministry was currently involved in talks with the bank
regarding the issue.
55
Recommendation
The Controlling Officer should submit feedback to the Hon. Committee within 30 days after
adoption of this Report by the Hon. House, failing which he will be charged with contempt of
Parliament.
56
FOREIGN AFFAIRS AND INTERNATIONAL CO-OPERATION – HEAD 07
A. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2003
Paragraphs 16.2.3 and 20.5– Expenses of Staff Houses in Kenya – E4 750 935.00
The Controlling Officer submitted that the Ministry was encountering a problem in selling one of
the houses after its title deed got lost. The house in question is L.R. No. 209/1129 Kayahwe
Road.
However, during the Ministry’s appearance before the Hon. Committee it emerged that the delay
in reconstructing the title deed file was caused by failure of the country’s Ambassador to
Ethiopia to provide the necessary information required by the attorneys handling the sale.
The Hon. Committee is in possession of a copy of a letter written by the lawyers to the Ministry
in March 2019 reminding them to supply the required information.
Recommendation
The Controlling Officer is urged to submit a progress report within 30 days after adoption of this
Report.

31ST MARCH 2004
Paragraphs 14.2.2, 16.1 (c), 16.4, 18.6.4, 18.0.6, 18.0.9, 18.1.5, 18.5.1, 18.5.2, 18.5.5 –
Amendment of Chapter E
The Controlling Officer revealed that a report on the matter will be submitted to Cabinet for
approval.
Recommendation
The Controlling Officer is urged to submit quarterly updates on progress.

57
AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED
31ST MARCH 2006
Paragraph 16.1(b) – Foreign Service Allowance Paid To Former Envoy to Denmark E 427,
867.00
The former Ambassador claimed Foreign Service allowance from April 2004 to February
2005 (11 months) yet he was serving as the Minister of Justice and Constitutional Affairs.
The instrument appointing the former envoy as Minister of Justice and Constitutional
Affairs in 2003 did not state that he was entitled to the Foreign Service Allowance unlike
the gazette that appointed him as Chairman of the Constitutional Drafting Committee
(CDC), Clause 5 of the gazette, which entitled members of the Committee to retain their
positions and remuneration wherever they were employed prior to their appointment to the
Committee. This clause is not applicable to the appointment as Minister.
The Controlling Officer submitted that the matter had been referred to the Losses Committee.
Recommendation
The Controlling Officer should give a quarterly update on the matter.
Paragraph 16.3 Audit Inspection in the Malaysia Embassy-E321 823.96
The Auditor General found that the former Ambassador to Malaysia was paid a sum of
E321 823.96 as Foreign Service Allowance while he had assumed duties as Principal
Secretary in the Ministry of Foreign Affairs and International Co-operation.
The Controlling Officer explained that the Ministry was advised by the office of the Attorney
General to refer the matter to the Losses Committee where it is pending.
Recommendation
The Controlling Officer is urged to give a quarterly update on the matter.
58
31ST MARCH 2015
None Utilisation of Project Funds on Project No. G59299 – Purchase of Staff Houses in
Pretoria – E4 000 000.00
NB: The Hon. Committee conducted a site visit and found that indeed the houses had been
purchased.

31ST MARCH 2016
30.0 Audit of the Swaziland High Commission in Maputo
Rehabilitation of the Mission Buildings In Maputo (Project G58299)
(a) to (g) Improper planning for the Project

The Auditor General noted that there was no project proposal which included the Project
Initiation Document that outlines the scope of rehabilitation, purpose and objective of the
works, duration of the works, details of supervision requirements, bills of quantities,
inspection method and procurement method, that is, tendering or open market. This
resulted in the escalation of rehabilitation costs. Initially, the project was supposed to cost
around E3 million but the costs ended up escalating to E8 936 785.96.
The Auditor General also found that:
(a) the procurement method was not in line with government regulations and laws
(b) there was no contract for the rehabilitation works
(c) there were no monitoring systems in place
(d) there was an unjustified revision of costs
(e) there was irregular claiming of tax
(f) the project expenditure was charged on the recurrent budget instead of capital
expenditure
(g) there was payment for undelivered works

The Controlling Officer submitted that the matter was reported to the Anti Corruption
Commission (ACC) as well as the Fraud and Commercial Crimes Unit of the Eswatini Police.
The Police reported that they could not find the appropriate documents relevant to the case while
59
the ACC reported that the case was dormant due to some political problems they were
encountering which hindered them from progressing with the investigation.
Recommendation
The Controlling Officer is urged to ensure that he facilitates the travelling of the ACC team to
Mozambique to conduct the investigation and thereafter submit quarterly updates on progress of
the investigations.
(h) Improper Planning for the Sale of Houses Located in Matola

After spending about E1 449 290.00 in rehabilitating the two houses in Matola, the mission
then relocated the officers who were occupying these houses to Maputo. As a result these
houses have been vacant for over 18 months. Government in that period has paid
E257 295.36 for electricity, telephone lines, water and security at these houses
The Controlling Officer submitted that government was encountering problems in selling the
houses due to Mozambique property laws. As a result, the Ministry has engaged Cabinet on how
to proceed regarding the matter.
Recommendation
Since the houses cannot be sold, the Controlling Officer is urged to engage the Ministry of
Finance with a view of renting out the houses in Matola and submit a quarterly report on
progress.
(i) to (k) Performance of Third Secretary

The Auditor General noted a number of irregularities performed by the Third Secretary
(accountant) stationed at the embassy. These included the fact that she transferred revenue
from the visa account amounting to E1 953 939.10 on her own, she was irregularly paid a
subsistence allowance and she failed to reconcile the mission’s fuel account. She would
sometimes fill important documents using a pencil.
The Controlling Officer submitted that the Third Secretary has since been recalled from her duty
station.
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Recommendation
The Controlling Officer is urged upscale the controls in this Mission and recover the money
irregularly paid to the officer.
(j) Missing Furniture in the Unoccupied Houses in Matola

The Auditor General found that furniture comprising four dining room chairs, two double
bed mattresses, two sets of double beds, one hi fi speaker and a refrigerator were found
missing from the houses in Matola. It was alleged that the fridge was taken by one of the
contractor’s employees to secure a loan from a loan shark. The keys to the houses where
the furniture is stored are kept by employees of the contractor.
The Controlling Officer stated that the contractor has paid back money equivalent to the missing
furniture.
Recommendation
The Controlling Officer is commended for recovering the money. However, he is urged to ensure
that the houses are urgently rented out to avoid them being vandalized.
(k) Administration Attache Post

The House Resolution has been fully implemented.
(l) Excess Cash Withdrawals – E90 000

(m)Obsolete Furniture in Matola Houses
(n) Cash Recordings Written in Pencil
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30. 1 Audit of the Swaziland High Commission in Abu Dhabi, United Arab Emirates
(a) Medical Expenses – E28 230.66
(b)Meals Expenses – E1 645.92
(c )Dental Care Expenses
(e) Items Purchased for Diplomatic Staff – E119 407.50

(f) Subsistence Allowance – E781 967.81
(g) Reimbursable Expenditure – E978 583.28
(h) Vacant Positions of Administrative Attache and First Secretary
(i) Representation, Entertainment and Hospitality Allowances -
The Auditor General noted that the Mission exceeded the above-mentioned allowances by
over 85% percent and the vouchers were vague in detailing the kind of entertainment paid
for. She noted that this has been going on for years.
The Controlling Officer submitted that the issue has been addressed under the revised version of
Chapter E of General Orders, which is currently awaiting Cabinet approval.
Recommendation
The Controlling Officer is urged to submit quarterly updates on progress regarding the revised
Chapter E.
(j) Record Keeping for Items Purchased

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(k) Mission Working Days
30.2 Audit Inspection at the Mission of Swaziland in Washington DC

(a) Residential Telephone Expenditure – US$ 10 242.15 (approximately E133 147.95)
(b) Housekeeper – US$ 14 254.03 (approximately E185 302.39)
(c) Diplomatic Staff Advances – US$ 49 000 (approximately E637 000.00)

30.3 Audit Inspection at the Embassy of Swaziland in New York – US$6 003.00
(approximately E78 039.00)
(a) Overpayment of Subsistence Allowance
(b) Overpaid Transport Allowance – (US$2 480.91, approximately E32 251.83)
Local staff were paid above the stipulated ceiling (US$215 per month) in respect of
transport allowances, resulting in government incurring an over expenditure of US$
2 480.91 (E32 251.83) in the year under review.
The Controlling Officer explained that the Drivers who were paid this amount have since retired
and efforts to locate them have so far been unsuccessful. He disclosed that the Ambassador has
undertaken to reimburse the money should the Drivers be not located. The Ambassador,
however, has pleaded with the Ministry to defer such payment until his financial situation
improves.
Recommendation
The Controlling Officer is urged to recover the money immediately and submit a progress report
to the Hon. Committee.
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30.4 Audit Inspection Kuwait
(a), (b) and (d) - Refunds for (a)Medical Expenses (E8 714.44), (b) Dental Care –
E37 563.12) and Maintenance of Petty Cash – E36 389.25
The mission reimbursed officers for claims amounting to E8 714.44 in respect of medical
expenses yet the officers used till slips as proof of receiving medical attention.
The Controlling Officer reported that the officer is continuing paying back the money and is
currently remaining with a balance of E4 065.99.
Recommendation
The Controlling Officer should continue recovering the money and quarterly update the Hon.
Committee on progress.
(c) Excess Use of Telephone – E34 092.15
30.5 Audit of the Swaziland High Commission in London

(a) Transfer of Visa Revenue – E20 678.00
(b) Overpayment of Salary and Foreign Service Allowance – Employment No. 39823272 –
E64 999.74
The Auditor General found that the Ambassador’s former Housekeeper was overpaid by
E64 999.74 yet she had stopped executing her duties at the Ambassador’s residence. The
money is in respect of salary arrears (E12 199.74) and Foreign Service Allowance
(E52 800.00). Apparently her salary had not been reinstated when her contract was
renewed and when she was required to report for duty, she disappeared. When she was
called she refused to show up unless her salary and Foreign Service Allowance arrears
were paid. It was then these monies were paid and included the period when she had
disappeared, hence the overpayment.
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The Controlling Officer reported that the Ministry is waiting for guidance from the office of the
Attorney General on what to do regarding the overpayment.
Recommendation
The Controlling Officer should submit quarterly updates on the matter.
(d) Vacation of High Commissioner’s Residence – Housekeeper

The Auditor General expressed concern about the disappearance of the Housekeeper from
the High Commissioner’s residence and her whereabouts are unknown to date. She
expressed concern that should anything tragic happen to the officer, the Government of
Swaziland would be held liable.
The Controlling Officer submitted that the Ministry has since reported the disappearance of the
maid from her duty to station to her family. He disclosed that it seems that there are deep seated
family issues between the family members involved but the mission continues to monitor the
situation through the relevant law enforcement agencies.
Recommendation
The Controlling Officer is urged to submit quarterly updates on the mater.
(e) Unauthorised Housing Allowance – E9 050.71

(f) Proceeds from the sale of Property in Denmark
30.6 Detailed Statement on Recurrent Expenditure (Appendix 7)
30.7 Audit of the Swaziland High Commission in Malaysia
(a) Overpayment of Foreign Service Allowance to Third Secretary – E8 993.27
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(b) Missing Carpets
The Auditor General observed that the Mission bought two handmade carpets worth RM
34 000 (approximately E128 000.00) which, however, could not be found upon a physical
verification exercise. The former Counsellor whom it was alleged the carpets had been
purchased for denied knowledge of the carpets.
The Controlling Officer reported that the matter was reported to the Losses Committee following
the death of the Ambassador to Malaysia who benefitted from the purchase of the carpets.
Recommendation
The Controlling Officer should update the Hon. Committee on the verdict of the Losses
Committee.
(c) Storage Costs for Unserviceable Vehicles – RM 21 525

The Auditor General found that the Mission had incurred costs amounting to RM 21 525
as storage costs for keeping two unserviceable vehicles at a garage in Malaysia. The cars
are a Mercedes Benz and a Volvo Sedan and have been kept in the garage since October
2013.
The Controlling Officer reported that the Mercedes Benz has since been donated to the
Malaysian Red Cross while the Volvo Sedan was sold to the owner of the garage where it was
kept.
Recommendation
The Controlling Officer is urged to ensure that all acquisition and disposal of vehicles should be
done through the office of the CTA General Transport Manager.
(d-f) Unauthorised Medical Expenses (Dental Care and Acquisition of Eye Glasses)
(g) Excess Residential Telephone Bills – E19 798.00
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(h) Unuathorised Cash Imprest – RM 99 910.42

31ST MARCH 2018
38. – Damaged Diplomatic Vehicle – High Commission of the Kingodom of Eswatini to

South Africa – E579 595.00

The Auditor General reported that the High Commissioner personally drove the mission’s
vehicle without authority and it was involved in an accident, which resulted in a loss of
E579 595.00. As a result, government had to purchase a new vehicle for the High
Commissioner valued at E2 130 425.00.
The High Commissioner appeared before the Hon. Committee on 13 May 2019 to plead her case.
She informed the Committee that she was forced to personally drive the vehicle after her
chauffer fell asleep while driving and she sent him back home. This was in December 2017. She
claimed that the driver was very reckless in his driving and the Mission had spoken to him
several times about his driving skills to no avail. She acknowledged though that she did not have
the authority to drive the car. She said the accident occurred when she was disturbed by another
car which side-swiped her vehicle at high speed and it ended up in the drainage system.
The Controlling Officer, on the other hand, informed the Hon. Committee that he was hearing
about the chauffer’s alleged shenanigans for the first time during the PAC hearing. He, however,
pleaded with the Hon. Committee not to make the High Commissioner to repay the money since
the insurance had covered the costs of the damage.
However, new information which contradicted the High Commissioner’s submissions later
emerged and she was recalled on 23 August 2019 where the Chauffer revealed that the High
Commissioner had not been honest with the Hon. Committee in her submissions. He informed
the Committee that the High Commissioner had taken the vehicle and drove to Swaziland on her
own but she had left him in Pretoria, therefore it was not true that he had slept behind the wheel
along the way.
He further submitted that the accident had not occurred during the High Commissioner’s return
to Pretoria from Swaziland but had occurred on 10 January 2018 and the car was being driven by
a young woman believed to be the High Commissioner’s daughter. Apparently, she had taken the
car from the Embassy premises and it was involved in an accident while they were driving
around Pretoria.
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The police report submitted by the High Commissioner was also highly questionable. First, it
was made six (6) days after the accident and it was a copy. There was also some information that
had been cancelled. For instance, the report indicated that the vehicle involved in the accident
had been a Toyota Corrolla but that was cancelled and the words Mercedes Benz were inserted.
Also, the report indicated that the weather conditions were dry when the accident occurred yet
the High Commissioner had claimed that it was raining.
Trying to justify the contradictions, the High Commissioner said it was not her intention to
mislead the Hon. Committee but she had been overcome by emotions due to harassment and
abuse that she was allegedly being subjected to by her superiors at the Ministry.
Recommendation
The Controlling Officer is urged to remind heads of missions on who is supposed to drive
mission cars. The High Commissioner is fined E400.00 for lying before the Hon. Committee.
39. Swaziland Embassy in Geneva
39.1. – Provision of Medical Insurance for non-entitled child – E119 709.00

The Auditor General reported that the First Secretary’s 24 year old daughter in Geneva
had benefitted from the medical insurance yet she was above the required age of 21 years.
The Controlling Officer submitted that the First Secretary continued staying with his daughter in
Geneva even after she had reached the stipulated age of 21 due to the fact that government at the
time had no money to purchase an air ticket for the daughter’s return to Eswatini. He pleaded on
behalf of the First Secretary saying he was not well-remunerated and, therefore, could not
personally pay for the daughter’s health bills. He disclosed though that the officer has now
started paying back the money
Recommendation
The Controlling Officer is urged to continue recovering the amount until it is fully settled and
quarterly submit updates on the repayment.
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39.2. – Non-Refund of Medical Insurance Claims – E289 935.15

The Auditor General reported that the Mission staff claimed their medical refunds from
the Mission funds instead of claiming from their medical insurances. As a result, medical
fees amounting to E289 935.15 have not been refunded to the mission as some medical
insurances only refund up to 90% of the claims instead of the full amount.
The breakdown is as follows:
(a) Ambassador – E10 581.00
(b) Third Secretary and Family – E245 651.40
(c) House keeper – E2 820.00
(d) Third Secretary and family – E11 488.50
(e) Counsellor and family – E10 074.72
(f) Administrative Attache – E4 236.00
(g) First Secretary – Economic Affairs -E5 083.50

The Controlling Officer submitted that the medical insurance company that was used by the staff
was liquidated, which forced the embassy staff to use Mission funds for their medical needs. He
disclosed that Administrative Attache has settled her debt in full while the First and Third
Secretaries have started paying back the money.
Regarding the Counsellor and family, the Controlling Officer submitted that documents availed
to the ministry failed to match the figures stated by the Auditor General. He said once that
discrepancy has been sorted, the Counsellor will start settling his bill.
Recommendation
The Controlling Officer is urged to continue recovering the funds. He is further urged to ensure
that mission funds are properly used and fined E200.00 for failure to monitor the use of public
funds.
39.3. – Unauthorised use of Project Funds from Project Account – E1 158 353.55

The Auditor General reported that funds amounting to E1 158 353.55 which had been
allocated to the mission for renovations and purchase of capital assets were not utilised for
69
the intended purpose but were used for operational costs such as paying salaries for
embassy staff and were never reimbursed into the project account.
The Controlling Officer submitted that there was an emergency situation that arose and they
utilised these funds which had been left over from the aforementioned project.
Recommendation
The Controlling Officer is fined E200.00 for failure to utilize the funds for what they were
intended for.
39.4. – Use of Unauthorised Travel Agency – E99 340.00

The Auditor General reported that the Counsellor was repaid a sum of E99 340.00 from
government coffers after he had travelled home for his vocational leave. The Counsellor
had used his own funds to travel since government had no money to fund his trip but he
did not use a travel agency authorised by government.
The Controlling Officer submitted that the Counsellor was at liberty to use any travel agency of
his choice since he was using his own money. In any event, the Controlling Officer submitted,
the company that had been authorised by government had closed down during that period, so the
embassy staff would often look for the cheapest travelling agency.
Recommendation
The Controlling Officer should engage his counterpart in the Ministry of Public Service on how
to resolve such an issue should it arise in future
40. Eswatini Consulate Office, Johannesburg
40.1. – Overpayment of Salary to Consular – E47 642.14

The Auditor General reported that the Consular was paid a salary for three months after
he had already resigned from his position.
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The Controlling Officer submitted that the officer’s resignation was supposed to be first accepted
by the “highest authority” before the salary could be stopped. As a result, the Ministry contends
that the former Consular is only liable to pay back one month’s salary (for March 2016), which
he had undertaken to do so.
Recommendation
The Controlling Officer should update the Hon. Committee on recovery of the money within 30
days after this Report has been adopted by House.
40.2. – Overpayment of Foreign Service Allowance – E90 305.10

The Auditor General reported that the Administrative Attache was unduly paid a monthly
Foreign Service Allowance equivalent to her monthly salary without authority for 95
months, totalling E90 305.10
The Controlling Officer submitted that the Ministry has engaged the officer to repay the money
but has not yet started paying it back.
Recommendation
The Controlling Officer is urged to start recovering the money immediately and give quarterly
updates on the recovery process.
40.3. – Unauthorised Payment for Extras – E8 747.95

The Auditor General reported that the Mission incurred expenditure amounting to
E8 747.95 in respect of stationery, books, backpacks and other learning materials for some
of the embassy staff children, which is against statutory provisions.
The Controlling Officer submitted that the officers have been engaged to pay back the money.
However, he pleaded on their behalf and stated that it is expensive for the officers to pay these
educational needs and the Ministry has sought to review this condition under the Supplementary
General Orders for Eswatini Foreign Policy.
71
Recommendation
The Controlling Officer should start recovering the money immediately and give a quarterly
update.
40.4. – Payment of Residential Telephone Bills in excess of allowable limit – E47 372.76

The Auditor General reported that monthly residential telephone bills for the Consular,
Labour Attache, Third Secretary and Administrative Attache were paid excess of the
allowable limit. The excess amount was E47 372.76
The Controlling Officer submitted that an error occurred when drafting the limit for residential
telephone bills. The communication stated that their monthly limit was R300 yet it was supposed
to be US$300, hence creating the impression that the officers had overspent. He disclosed that
the error has since been corrected.
Recommendation
The Controlling Officer is urged to monitor the use of telephones in the mission to ensure that
they do not exceed the set limit.
40.5, 40.6 and 40.7 – Unauthorised Departure from country of Accreditation and Undue
Foreign Service Allowance– E205 629.12

The Auditor General reported that officers stationed at this Mission were unsupervised
and unmonitored such that they were constantly making trips home and leaving their duty
stations unattended. As a result, they were also paid an undue Foreign Service Allowance
amounting to E97 015.04 and undue salary payments amounting to E108 624.08 even on
the days when they were not in their duty stations
The Controlling Officer submitted that the officers have been warned about their unbecoming
behaviour and have been engaged to pay back the Foreign Service Allowance and undue Salary
Payments for the days they were not at work.
72
Recommendation
The Controlling Officer is urged to recover the money immediately and also ensure that no one
returns to Eswatini without authority. He is supposed to submit quarterly updates on the
recovery.
40.8. – Unserviceable Motor Vehicles

The Auditor General reported that there were two vehicles, a Toyota Camry Sedan and a
KIA Carnival seven-seater, which were parked at the Labour Attache’s residence due to
the fact that they were unserviceable.
The Controlling Officer submitted that the matter has been reported to the Central Transport
Administration to fetch the cars but they have still not fetched them.
Recommendation
The Controlling Officer is urged to submit quarterly reports on progress.
40.9. – Renovations Not Done on Purchased Property – E900 000.00
The House Resolution has fully been implemented.
40.10. – Delayed Renovation of Labour Attache’s Residence – E803 286.75
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DEFENCE AND NATIONAL SECURITY – HEAD 08

MARCH 2017
34. Abandonment if Official Government In-Service Training Programme and Recovery of

Loss to Government – Employee No. 3879935 – E23 280.00
The Auditor General found that the above mentioned officer abandoned the official in-
service training programme without authority. She had been enrolled at the Institute of
Development Management (IDM) to study a three year Human Resource Management
programme. However, seven months into her studies she wrote a letter to the Ministry of
Public Service requesting a deferment of her scholarship, which was denied. Despite
authority being denied, she went ahead and dropped out, hence the loss to government
which was in respect of tuition and a book allowance totaling E23 280.00.
The Controlling Officer alleged that the officer dropped out due to pressure from her work place
as she was recalled by her superior officers to undertake a certain unspecified assignment. He,
therefore, requested that the officer should not be made to pay back the money as the situation
she found herself in was beyond her control.
However, evidence presented before the Hon. Committee by the Ministry of Public Service
sharply contradicted the Controlling Officer’s assertions. It was revealed that the officer
voluntarily wrote a letter to the Ministry of Public Service asking to drop out of school due to the
fact that she was not coping with her studies. However, the Ministry did not grant her this wish
and warned her of the cost implications. Despite this refusal, the officer still dropped out and
breached the bonding agreement.
Recommendation
The Controlling Officer is urged to recover the amount in full from the officer and he is further
fined E400.00 for misleading the Hon. Committee. The fine is payable within seven days after
adoption of the Report.
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35. Unauthorised Over Expenditure on Recurrent Vote – E26 409 324.02
The Auditor General reported that the Ministry of Defence overspent by over E26 million
on CTA vehicle charges.
The Controlling Officer reported that this issue was similar to the one reported before the Hon.
Committee in the year 2017 where it was revealed that there were certain discrepancies with the
charging system from the CTA. For instance, there were a number of vehicles charged under the
Ministry of Defence, which belonged to other Ministries as well as vehicles which have fuel tank
capacities of 70 litres being recorded as having been fueled with 600 litres.
Recommendation
The Controlling Officer is urged to follow up the matter with the CTA and submit quarterly
updates to the Hon. Committee on progress.
NB: See General Recommendations regarding the Recommendation directed to the CTA.

MARCH 2018
41. Payroll Audit
41.1- Non-staggering of salary for officers on long term study leave – E33 783.98
The Auditor General reported that salaries for two officers who were on long term study
leave were not staggered. Officer 2582940 who was studying at the University of Eswatini
was overpaid E19 470.95 while Officer 6732594 who was studying at the Southern Africa
Nazarene University was overpaid E14 313.03
The Controlling Officer submitted that the necessary documents alerting his office that the
officer’s study leave had been approved did not reach his ministry on time. He stated though that
the officers have started paying back the money.
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Recommendation
The Controlling Officer is urged to continue recovering the money from the officers until it is
fully recovered. Thereafter, he should submit quarterly updates on the recovery.
41.2- Salary Overpayment due to “Unpaid Leave of Absence” – E67 612.15
The Auditor General reported that an officer was paid E67 612.15 while on an unpaid
leave of absence.
The Controlling Officer submitted that the officer had received authority to be away from work
from the Army Commander. He insisted that the officer’s leave was authentic and the authority
from the Army Commander superseded that of the Ministry of Public Service.
However, the document he produced before the Hon. Committee purporting the authority from
the Army Commander was not stamped and had no dates, hence its authenticity was put into
doubt. The Controlling Officer was tasked with providing an original document to the Hon.
Committee but he had still not done so by the time this report was compiled. Instead, another
document which was also a copy was sent to the Hon. Committee and it was not satisfactory to
the Hon. Committee.
Recommendation
The Controlling Officer is urged to recover the money from the officer and submit quarterly
updates on the recovery.
41.3- Unauthorised Over Expenditure On Recurrent Vote – E62 035 707.80
The Auditor General reported that the Ministry overspent by E62 035 707.80 on CTA
charges.
Again, the Controlling Officer gave the same answer as in Paragraph 35 above.
Recommendation
The Controlling Officer is urged to follow up the matter with the CTA.
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TINKHUNDLA ADMINISTRATION AND DEVELOPMENT – HEAD 09
Paragraph 13.5 – Undelivered Laundry Machine Worth E131 008.00
The Controlling Officer reported that the matter is part-head and currently awaiting a trial
date before a new judge after the judge initially hearing the matter was appointed to the
Supreme Court.
The loss was also reported to the Losses Committee but a verdict has still not been issued.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. House on progress.

31ST MARCH 2010
Paragraph 20.6.0 – 20.6.1: Ngudzeni Inkhundla - Plumbing Material Valued E63 520 –
Ntjanini High School

Plumbing Material worth E63 520.00 was found lying idle at Ntshanini High School.

The Controlling Officer reported that the material has since been re-allocated to KaMhawu
Community for a borehole water project, which has been completed and functional.
NB: The Hon. Committee conducted a site visit on the project and discovered that some of the
material, which the Ministry claimed to have relocated to this project was missing. This
material includes four rolls of diamond mesh fence with a length of 100 metres each. Also, the
pumps had an emblem from an international organization, which gave the impression that
they had been donated and not purchased by government.
Quizzed on this anomaly, the Controlling Officer insisted that the material had been
reallocated but the borehole briefly worked before it developed mechanical problems and it
was rehabilitated through the assistance of WorldVision, hence it had an emblem of an
international organization. She later changed tune and said the matter was reported to the
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police after there were some anomalies noted in the project and other projects under this
constituency.
Recommendation
The Controlling Officer is urged to refer the matter to the police and update the Hon.
Paragraph 18.4 (c) and (d): Salary Overpayment – Dingizwe Bucopho (Community
Councillor) and Emoluments for Dingizwe Bucopho: Employment No. 99632454 – E93
846.03

The Controlling Officer disclosed that the Ministry was advised by the Attorney General to
report the matter to the officer’s Chief and they have been to his homestead numerous times
but he has not yet been found. The homestead has also been abandoned.
Recommendation
The Controlling Officer is urged to continue searching for the officer and update the Hon.
Committee quarterly.

31ST MARCH 2014
(a) Outstanding Loans In Respect of the Community Poverty Reduction Fund – E357
177.00
The Auditor General discovered that there were outstanding loans totaling E357 177.00 in
respect of the Community Poverty Reduction Fund (CPRF) which were not paid back. She
decried the laxity demonstrated by the Controlling Officer in recovering the loans and that
some of the loans were not utilized for the intended purpose.
The Controlling Officer submitted that the Ministry has constantly reminded Tindvuna
teTinkhundla during their monthly meetings to remind borrowers of the CPRF on their
obligations to pay back the money.
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Regarding borrower 5010106100443, who owed a sum of E98 000, the Controlling Officer
disclosed that he has resolved to sell his homestead in order to pay the money. The borrower also
appeared before the Hon. Committee and confirmed the assertions by the Ministry.
Recommendation
Committee.

31ST MARCH 2015
Salary Overpayment – Employment No. 3479793 – E107 810.04
Pigg’s Peak Government Houses
Unauthorised Housing Allowances and Owed Rent – E234 424.00
Occupation of Government Houses by Swaziland National Court Employees
House No. PA 73 – Bahloli Location – E2 500.00
The Auditor General found that some Swaziland National Court employees were not
paying rent in the government houses that they occupied. The houses are House No. PA 73
Bahloli Location, House No. PA70 – Bahloli B Location and House No PA 141 – Bahloli
Location.
The Controlling Officer submitted that the matter was set down for continuation on 3 January
2019 but it was postponed again to June 2019. There had been no verdict at the time the report
was completed.
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Recommendation
The Controlling Officer is urged to follow up the issue and quarterly update the Hon. PAC
Chairperson and Auditor General on progress of the court case, failing which she will be charged
with contempt of Parliament.
Vacant and Vandalised Houses
The Auditor General found that there were vacant and vandalized houses at the
Mayiwane/Herefords RDA.
The Controlling Officer submitted a copy of a Memorandum from the Controlling Officer in the
Ministry of Agriculture who stated that his Ministry was aware of the state of the houses but did
not have the budget to rehabilitate them.
The Ministry of Agriculture also appeared before the Hon. Committee and confirmed that there
were no funds to rehabilitate the houses.
Recommendation
The Controlling Officer (Ministry of Agriculture) is urged to submit a budget request to

rehabilitate the houses and submit a quarterly update to the Hon. Committee.
Gege Constituency
Fencing Project – E27 810.00

Mpolonjeni Constituency
Unused Material – Sigcaweni Community Hall – Regional Development Fund –
E163 085.67
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Lomahasha Constituency
Purchase of Building Material for Mafucula Secondary School – E18 375.00
The Auditor General found that about 210 cement bags worth E18 375. 00 had not been
delivered yet the delivery note had been signed to give the impression that the cement had
been delivered.
The Controlling Officer submitted that the matter was heard and the suspects were acquitted of
the alleged crime.
Recommendation
The Controlling Officer is urged to refer the matter to the Losses Committee.
Shiselweni II Constituency
Abandoned Project – Gosheni Development Scheme – E90 182. 70
The Auditor General found that material purchased for the construction of a bridge was
found lying idle, the project had been abandoned and cement bags worth E16 245.00 had
been spoilt.
The Controlling Officer submitted that the project has still not commenced, however the designs
and tendering processes have been completed. The Ministry anticipates that the project will
resume in the 2019/20 financial year.
Recommendation
The Controlling Officer is urged to submit a progress report within three months after adoption
of this Report. She is further urged to refer the loss of E16 245.00 to the Losses Committee.
81
Missing Material – Asibambisane Youth Association – E364 260.78
The Auditor General found that material worth E364 260.78 was delivered to the
association but during the audit it was discovered that material amounting to E108 337.50
was missing and untraceable.
The Controlling Officer submitted that the police are currently looking for the suspect who was
implicated in the matter. Meanwhile, the recovered material was relocated to Shiselweni II
constituency.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on the investigations.
Ngudzeni Constituency
Building Material for Free Evangelical High School – E528 732.91


31ST MARCH 2016
32.0 – Audit Inspection – Mbabane East Inkhundla
(a) Regional Development Fund
Umtfombo Wemphilo Association – Unused Material – E116 461.28
NB: The material was relocated to Zandondo – Gucuka Water Project under Madlangempisi
Constituency. The Hon. Committee conducted a site visit and verified that the material had
indeed been relocated to this project and was in use.
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32. 1 – Community Poverty Reduction Fund – E16 174 108.52
The Auditor General noted a number of irregularities regarding the disbursement of the
Fund. The Fund, which was established in the year 2009, was allocated E20 000 000.00 but
out of the E19 950 000.00 which had been disbursed, E16 174 108.52, had still not been paid
back as of March 31, 2016.
The borrowers were never encouraged to join insurance schemes, as per requirements of
the Fund’s Operational Manual, which would have compensated government in the event
the businesses collapsed or natural disasters occurred or the debtor passed away.
It was also discovered that about E3 000 000.00 of the money was allocated to civil servants,
some of whom were administrators of the Fund from the Ministry of Tinkhundla
Administration and this money had still not been paid back for over five years.
The Controlling Officer submitted that the Ministry has been able to recover E8 490 547.00 from
the debtors. She highlighted though that while civil servants who borrowed the money are able to
repay it through stop orders, there is a challenge regarding non-civil servants as they are paying
at a very slow pace.
Recommendation
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31ST MARCH 2017
36. Audit Inspection at Ngwempisi Inkhundla
36. 1 – Regional Development Fund
36. 1.1. – Fencing Material for Ngcoseni Chiefdom – E15 520.80
The Auditor General reported that the Ministry purchased fencing material worth
E170 129.27 from Lunkanka Investments but government was overcharged a sum of
E15 520.80 by the supplier.
The Controlling Officer submitted that the Ministry engaged the supplier who promised to make
good the debt. However, he only made a cash payment of E500.00 and disappeared. He was
eventually located and appeared before the Hon. Committee where he alleged that he had asked
the Ministry to give him an account where he would deposit the money but the Ministry
allegedly failed to give it to him. However, it transpired that the Ministry had given him the
account.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on progress within 30 days after
adoption of this Report.
36. 1.2. – Short Delivery of Fencing Material for Lushikishini Chiefdom, Vulamafa Grazing
Land – E21 000.00
The Auditor General reported that the Ministry purchased fencing material worth
E71 370.00 from Nobsi Investments but did not deliver material worth E21 000.00
The Controlling Officer submitted that the Ministry engaged the supplier and he only made two
payments amounting to E8 000.00, with a balance of E13 000 remaining, then he disappeared.
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He was eventually located with the assistance of the police and he appeared before the Hon.
Committee where he undertook to pay the balance within four months. At the time of writing the
Report he had not settled the debt.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress.
37. Audit Inspection at Mangcongco Inkhundla
37. 1– Abandoned Water Project, Dwalile– E799 443.64
The Auditor General reported that the above mentioned project was abandoned before
completion yet government purchased material worth E799 443.64 for it.
The Controlling Officer submitted that the members of the water association as well as former
and current members of the Constituency council informed the Ministry that the project was
abandoned due to lack of designs as well as an inadequate water source.
However, a different picture was painted when witnesses appeared before the Hon. Committee.
The former Community Development Officer of the area informed the PAC that the project was
fast-tracked by the area’s former MP (2008-2013 term) who said she should approve it despite
that there were no proper documents, including a design for the project. Some of the documents,
like the requisition forms, allegedly went missing.
More fingers were pointed at the ex-MP as the ex-Indvuna Yenkhundla informed the Hon.
Committee that the ex-MP demanded that the building materials should be purchased from a
certain supplier, LSM Distributors, while the Technician who worked on the project said the ex-
MP told him to draft a bill of quantities amounting to the figure highlighted above.
One of the Bucopho from the affected areas submitted that even officers from the Rural Water
Department did not know anything about the project and he claimed that even when the alleged
Technician came to the area to do his inspections, he would often drive his private vehicle
instead of a government car, which gave the impression that the project was only known to him
and the MP.
The ex-MP, on the other hand, denied being the mastermind behind the project and accused
some of the witnesses of trying to tarnish his name.
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Recommendation
The Controlling Officer is urged to report the matter to the Anti Corruption Commission (ACC)
for further investigations.
37. 2– Idle Project Material– E221 033.77
The Auditor General reported that most of material for the abandoned Dwalile water
project amounting to E221 033.77 was found lying idle at an Umbutfo Swaziland Defence
Force camp site at Mangcongco area.
The Controlling Officer submitted that the material has since been relocated to the following
projects under Mangcongco Inkhundla:
(a) Sitanani Water Project

(b) Dwalile Water Project
(c) Ekuthuleni Orphanage
(d) Mazolo Water Project
Recommendation
The Hon. Committee will verify if indeed the material has been relocated as per the assertion of
the Controlling Officer.
37. 3– Missing Material– E432 033.14
While quantifying some of the material with the assistance of officers from the Ministry of
Natural Resources and Energy, the Auditor General found that material amounting to
E432 033.14 was missing.
The Controlling Officer submitted that the Ministry managed to locate some of the material but
material worth around E188 000.00 has still not been found.
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Recommendation
The Controlling Officer is urged to relocate the found material and report the lost material worth
E188 000 to the Losses Committee.
38– Unauthorised Over Expenditure on Recurrent Vote – CTA charges (E3 628 832) and
Grants and Subsidies (E43 347 152.33)
The Auditor General reported that the Ministry overspent on its recurrent vote under the
above centres.
The Controlling Officer submitted that the Ministry had no control over the CTA charges as they
were determined by the Central Agencies.
Regarding the Grants and Subsidies, she explained that the over expenditure was a result of
E16 000 000.00 which emanated from discrepancies that occurred within the Treasury
Department where an unused balance of E76 000 000.00 from the Regional Development Fund
(RDF) was recalled but only E16 000 000.00 of the E76 000 000.00 was transferred to the RDF
special account while the remaining E60 000 000.00 was transferred to the Micro Projects Unit
special account.
There was also a sum of E27 347 152.33 which was erroneously posted to the RDF account yet it
has been transferred to the Community Development Fund Special Account.
Recommendation
The Controlling Officer is urged to be more vigilant in its controls of public funds and avoid a
repeat of such erroneous transfers. She is further fined E400.00 for overspending on CTA
charges.
39. Audit of Empowerment Fund Statement
39.1– No rules and regulations governing the Fund
The Auditor General reported that there were no rules governing the administration of this
Fund yet it is disbursing millions of Emalangeni.
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The Controlling Officer submitted that the Ministry of Finance has drafted some guidelines,
which have been referred to the Eswatini Public Procurement Agency for their input to ensure
that they are in line with the Public Procurement Act of 2011.
Recommendation
The Controlling Officer is urged to submit a copy of the Regulations to the Hon. House within
30 days after adoption of this Report by the House.
39.2– Payment Vouchers not Fully Supported – E572 045.00
The Auditor General reported that signed minutes and requisition forms were not attached
to payment vouchers as additional evidence to assigned purchase orders, delivery notes and
invoices. As a result, payment vouchers were not supported with full particulars of the
transactions.
The Controlling Officer submitted that the Ministry has since strengthened internal control
measures by capacitating heads of department on procurement procedures as well as conducting
workshops for the new Members of Parliament and Tindvuna Tetinkhundla and Bucopho.
Recommendation
The Controlling Officer is urged to follow the new Regulations on procurement, failing which
she will be charged with contempt of Parliament.
39.3– Delivery of Supplies Before Processing of Purchase Order
The Auditor General reported that supplies worth E69 799.00 were delivered before the
processing of a purchase order under Mayiwane Inkhundla.
The Controlling Officer submitted that there was an urgent event that was going to be held at the
Inkhundla, which necessitated that the processes not be followed.
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Recommendation
The Controlling Officer is fined E400.00 payable within seven days after adoption of this Report
for failure to follow government procurement procedures.
39.4. 1 to 3– Furniture Delivered Not in accordance with Specifications on Purchase Orders
The Auditor General reported that the Ministry ordered furniture for three constituency
centres which, when delivered, did not match the specifications on the purchase orders and
invoices. The anomalies, worth E69 799.00 occurred at Siphofaneni Inkhundla
(E31 559.00), Nkilongo Inkhundla (E21 540.00) and Lamgabhi Inkhundla (E16 700.00)
The Controlling Officer submitted that the Ministry engaged the suppliers to deliver the correct
furniture and they complied.
NB: The Hon. Committee visited two of the constituency centres (Siphofaneni and Nkilongo) and
found that indeed the correct office equipment had since been delivered.
Recommendation
The Controlling Officer is urged to ensure that such does not happen again in future.

31ST MARCH 2018
42. Under Expenditure on Project G60670 – Networking of Tinkhundla Centres
The Auditor General reported that funds amounting to E824 176.33, which had been
allocated and released to the Ministry for the networking of Tinkhundla centres had not
been utilized.
The Controlling Officer submitted that the when the Ministry was supposed to make the final
payment to the supplier, it noticed some discrepancies in the project and withheld the money
pending the fixing of the discrepancies. The service provider served the Ministry with a letter of
demand for final payment and the matter was referred to the office of the Attorney General who,
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after negotiations, advised the Ministry to pay E642 756, which was accepted by the service
provider.
Recommendation
The Controlling Officer is urged to ensure that the project is completed within the current
financial year (2019/2020).
The Auditor General reported that the Ministry overspent by E4 212 281.54 on CTA
charges.
The Controlling Officer submitted that the over expenditure was as a result of an old fleet which
incurs high maintenance and replacement charges as well as providing transport during national
events. She further submitted that the CTA budget is determined by the Central Agencies and the
Ministry has little control over the allocation.
Recommendation
The Controlling Officer is urged to engage the office of the CTA General Transport Manager on
the CTA charges.
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NATURAL RESOURCES AND ENERGY – HEAD 10
31ST MARCH 2008
Paragraph 21.5 –Debt of E4 432.22
The Controlling Officer submitted that the officer was located by the police in 2017 and he
resumed payment but he has disappeared again. At the time of his disappearance he was left with
a balance of E1 132.00. He has since been reported to the police.
Recommendation
The Controlling Officer is urged to follow up the matter with the police and quarterly update the
Hon. Committee.

31ST MARCH 2011
Paragraph 21.0: Irregular Salary Payment – Employment No. 39886743 – E230 000.00
The Controlling Officer submitted that the matter was recently concluded at the Industrial Court
in favour of government. The Ministry has now embarked on the process of recovering the funds
owed by the former employee.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress..

31ST MARCH 2012
Paragraph 19.0: Debts Overdue – E31 663.53 and E45 084.95
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The Controlling Officer explained that Officer. 6741042 who owed E31 363.53 paid back
E22 512.75 leaving a balance of E8 850.75 and thereafter stopped making payments. His case
was referred to the Attorney General, after which he undertook to continue paying but he still has
not resumed payment.
Employee 6745888 who owes E45, 084.95 was finally located in South Africa where he was
pursuing his studies and has so far paid back E4 000.00, leaving a balance of E41 084.95.
However, he also disappeared and efforts are being made to locate him.
Recommendation
The Controlling Officer is advised to follow up the matter until the debts have been fully settled
and quarterly update the Hon. Committee.
Paragraph 19.1 (b): Under Banking of Stamp Duties – E295 979.87
The Controlling Officer submitted that the remaining balance is now E85 561.48 after the
payment of E10 000.00 by the curator of the Sigwane and Partners Law Firm.
The lawsuit for the payment of E37 832.25 against Malinga and Malinga Attorneys is still
pending in court while issue of the balance from the other attorney is waiting for the winding up
of the attorney’s estate (Shilubane) by the Master of the High Court after he passed away.
Recommendation

31ST MARCH 2014
Paragraph 36.2 (a) Audit Inspection Deeds Registry – Irregular Use of Receipts – E355
979.87
The Auditor General discovered that there were many irregularities pertaining the revenue
collection at the Deeds Registry and that they were confirmed to have been deliberate and
intended for illicit personal gain.
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The Controlling Officer submitted that the full amount of E355 979.87 has been paid back.
Regarding the implicated officers, one of them passed away while the other was transferred from
the Deeds Registry offices.
Recommendation
The Controlling Officer is urged to improve control measures in the Deeds Registry to ensure
that there is no repeat of such an occurrence in future .
B. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2015
Under Expenditure on Project W37099 – Feasibility Study – Mkhondvo and Mbuluzi

Dams – E3 836 140.35
The Auditor General found that the project under spent by E3 836 140.35
The Controlling Officer submitted that the feasibility study for Nondvo Dam has been completed
and submitted a copies to the Hon. PAC as well as the Auditor General.
Regarding Ethemba Dam to be constructed on the Mbuluzi River, she disclosed that the
feasibility study was still ongoing and will be completed in the year 2019.
Recommendation
The Controlling Officer is urged to ensure that the feasibility study for the Ethemba Dam is
completed within this calendar year and submit an update to the Hon. Committee.
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Audit of Payroll – Ministry of Natural Resources and Energy
Underpayment of Rent – E29 980.00
The Auditor General reported that three employees who were housed by government at
Mnjoli Dam underpaid rent and as a result government was deprived revenue amounting
to E29 980.00
The Controlling Officer submitted that there are currently discussions on the issue between the
Ministry and their counterparts in the Ministry of Public Service regarding the exact money
owed by the employees.
Recommendation
The Controlling Officer is advised to follow up the matter and submit a quarterly report to the
Hon. Committee.
Unauthorised Overtime Allowances – E28 257.71
Outstanding Rent – Mnjoli Dam Section -E16 984.80 and Rural Water Department -
E4 754.00
The Auditor General found that Government is owed rent of around E16 984.80 by
employees at Mnjoli Dam Section and E4 754.00 under the Rural Water Department.
The Controlling Officer submitted that negotiations between the Ministry, employees and
employee union were ongoing.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. PAC Chairperson and the Auditor
General on the outcome of the negotiations between the ministry and the union, failing which she
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Unlawful Housing Allowances – Mnjoli Dam Section - E73 964.00 and Rural Water
Development - E69 219.00
The Auditor General found that government was owed E73 964.00 and E69 219.00 by civil
servants at Mnjoli Dam Section and Rural Water Development, respectively, who were
paid an unlawful housing allowance.
The Controlling Officer submitted that the matter is still under negotiation.
Recommendation
General on the outcome of the negotiations between the ministry and the union, failing which she
Unauthorised Inducement Allowance – E30 919.41 and Unjustified Payment of Inducement

Allowances – E32 765.56
Overpayment of Salaries – E20 069. 75
The Auditor General found that a salary overpayment of E20 069.75 was made to
employment numbers 4165125 and 101932956.
The Controlling Officer submitted that, after advice from the Hon. PAC, the Ministry conducted
its own investigations on the living conditions of the former officer (employment number
4165125) and found that he could not pay back the money as he was no longer employed and
sickly. She requested that the matter of the officer be referred to the Losses Committee.
Officer 101932956 on the other hand has fully settled his debt.
Recommendation
The Controlling Officer is urged to report the matter to the Losses Committee and quarterly
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Non-Repayment of Housing Allowances – E167 808. 28
Double Remuneration to Officer – E822 747.33
The Auditor General found that a Public Health Engineer, employment number 3226973,
who was employed on permanent and pensionable basis at the Ministry of Natural
Resources and Energy on a gross annual salary of E246 228.96 was found to be receiving
another salary amounting to E360 000.00 annually from SWADE, which is 100% owned by
government.
The Controlling Officer submitted that the officer is continuing to pay back the money and the
monthly instalment has been increased from E2 000 to E3 800.00 and he is remaining with a
balance of E761 947.33. He has signed an acknowledgement of debt undertaking that should he
exit the civil service before settling his debt in full, the balance should be recovered from his
pension.
Recommendation
The Controlling Officer is urged to engage the officer with a view to increase the monthly
repayments and submit an update within 30 days after adoption of this Report by the Hon.
House.
C. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2016
33.0 – Under Expenditure on Project F02086 – Ethanol Blending – E157 533.51
Although an amount of E300 000.00 was released for the Ethanol Blending Project, only
E142 466.49 was used resulting in an under expenditure of E157 533.51 (53%).
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The Controlling Officer updated the Hon. Committee that the Petroleum Bill has been drafted
and submitted to the Attorney General. The Ministry has also developed standards for the
denatured ethanol to be used in blending, constructed a vehicle performance and emission testing
facility to monitor the vehicles. Consultations are on-going with the Royal Swaziland Sugar
Corporation on the supply of the ethanol.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress and should
table a copy of the Petroleum Bill in the House within three months after adoption of this Report
by the Hon. House.
33.1 – Under Expenditure on Project F1986 – Fuel Marking and Quality Assurance –
E236 210.10
33.2 – Under Expenditure on Project X50199 – Rural Water Supply XIII – E5 721 687.60
33.3 – Under Expenditure on Project X49899 – Procurement of Tools and Equipment for
Potable Water Scheme – E174 248.00
33.4 Under Expenditure on Project X46199 – Rehabilitation of DWA Laboratory –

E1 764 721.04
33.5 – Unauthorised Over Expenditure on Recurrent Vote – E3 252 411.87
33.6 Audit Inspection of the Department of Water Affairs
(a) Poor Record Keeping of Borehole Service Data
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(b) Outstanding Fees for Completed Boreholes – E211 834.00
An outstanding fee of E211 834.00 has still not been collected from clients who benefitted
from government water drilling services.
The Controlling Officer submitted that the Ministry has recovered E200 000.00 from the
outstanding fees.
Recommendation
The Controlling Officer is urged to recover the balance and update the Hon. House on progress.
(c) Inefficient Borehole Drilling Services – E103 000.00

(d) Unquantified Borehole Drilling Services
It was noted that many applicants had already benefitted from the service but have not yet
been billed.
The Controlling Officer submitted that the Ministry has quantified all the outstanding bills and
will start collecting soon.
Recommendation
The Controlling Officer is urged to submit the quantified figures to the Hon. Committee and also
report it to the office of the Accountant General as this is outstanding revenue.
(e) Borehole Completion Stalled Pending Pumping Tests

33.7 – Audit of the Strategic Oil Reserve Fund for the Year ended 31st March 2015
(a) Late Remittance of Oil Levies (2014/15) – E467 120.50
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(l) Underpayment of Fuel Oil Levy – E80 000.00
The House Resolution has been fully settled.

(c) Withdrawal of Funds from the Strategic Oil Reserve Funds – E223 059 650.89

(d) Omission of Payments from the Fund – E1 925 319.24
(e) Unexplained Transfers
The Auditor General noted unexplained transfers in the Strategic Oil Reserve Fund
without supporting documentation authorising the transfers.
The Controlling Officer submitted that the Ministry has sent reminders to the Ministry of
Finance to develop a withdrawal instrument but it has still not been done.
The Accountant General, during her appearance before the Hon. PAC, stated that the Ministry
was still working on the matter.
Recommendation
The Ministry should develop Regulations on how the money from the Strategic Reserve Fund
would be used within six months after adoption of this Report. The Department should also be
active and ensure that the funds are utilised for the intended purpose (which is to cushion
motorists on fuel charges). The Ministry should further quarterly update the Hon. Committee on
the recovery of the money from the Ministry of Finance.
33.8 – Water Relief Fund

(a) Elapsed Date of Water Relief Fund
(b) Unaccounted for Water Tap Tanker and Dishwash Soaps – E7 310.00
(c) Missing Batches – E265 994.86
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(d) Part Delivery of Stationery – E468.00
33.9 Audit Inspection – Underpayment of Rent
Underpayment of Rent – E9 060
(a, b and c) Outstanding Rent (E360.00), Untaxed Housing Benefit (E1 826.40) and
Unlawful Housing Allowance E1 950.00)
33.10 Revenue Collections – Deeds Registry
(a) Non Compliance with Stamp Duties Act (1970)
The House Resolution has been implemented.
(b) Deeds of Transfers that were Erroneously Exempted Stamp Duty Fees – E28 395.55

(c) Under and Over Remittance of Stamp Duty – E75 788.17
D. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2017
40. Audit Inspection – Project X50199, Rural Water Supply XIII
40.1 – Lack of Budget Accountability – E90 114 047.11
The Auditor General found that the Ministry purchased various materials such as pipes,
concrete rings, valves and other incidentals for water projects but the Ministry did not
maintain a record of how these items were kept in stores and distributed. As a result, a
total amount of E90 114 047.11 was incurred between the year 2011 and 2014 but the
expenditure was not supported with bills of quantities.
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The Ministry also provided contradictory figures on the costs of some of the projects. For
instance, records in the Auditor General’s possession indicated that the Ministry had spent
E17 183 265 for water projects in the 2011/12 financial year but the Ministry put the
figures at E20 844 358.86.
The Controlling Officer submitted that the Ministry has since strengthened its accounting and
record keeping processes and the procurement of materials is now carried out with the support of
the Swaziland Water Services Corporation.
Recommendation
The Controlling Officer is urged to harmonise the working relationship between the Rural Water
Department and the Ministry to improve the use of the funds.
40.2 – Organisational Structure and Remuneration
40.2.1 – Inequitable Remuneration of Supervisors
The Auditor General expressed concern that Regional Officers in the Rural Water Supply
Branch under the social section were remunerated more than their supervisors and head of
the regional offices, the Clerk of Works. The Clerk of Works is paid at C5 while the Social
Offices are paid at E2.
The Controlling Officer submitted that the Ministry is currently reviewing the structure of the
Department of Water Affairs with the assistance of a consultant from the European Union. The
restructuring will also include a re-alignment of the department and its mandate.
Recommendation
The Controlling Officer is urged to update the Hon. Committee within three months on the
outcome of the realignment of the department and salaries.
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40.3 – Project Monitoring and Control
The Auditor General visited a number of water projects in different constituencies, which
he found to be either poorly constructed or not performing at full capacity. These were
Hhohho Natsani Water Project, Vitsi (Sigwe) Water Project, Nyakeni Water Poject,
Mahlandle Water Project, Mantjolo Water project, Ndunay’thini Water Project and
Elangeni Water Project.
Below are some of the defects found in the above mentioned projects:
(a) The slow sand filters used were of poor quality and not performing their
purification purpose
(b) Pipeline markers were not installed at the standard spacing of 200 metres per
pipeline.
(c) The catchment wall was constructed near a bend and as a result the water intake
catchment was found full of debris and blocked.
(d) An uphill distribution pipeline was assembled after a break pressure tank and was
unable to supply portable water to the communities situated beyond the break
pressure tank.
(e) There were cracks in the water reservoirs.
(f) Leakages.
There were also three (3) non-functioning projects at Efosini (Shiselweni), Timbutini
(Manzini) and Hlane (Lubombo).
The Controlling Officer disclosed that the Ministry has completed plans and designs to correct
all the anomalies noted by the Auditor General.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on progress in correcting the
anomalies noted by the Auditor General within three months after adoption of this Report by the
Hon. House.
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41 – Revenue Collection by the Deeds Registry
41.1 – Misrepresentation of Value of Purchase Consideration –E3 763 500.00
The Auditor General reported that falsified documents were submitted to the Deeds
Registry with intent to underpay stamp duty due to government amounting to E467 500.00.
This was in respect of two properties worth E34 000 000.00 and E21 000 000.00 which were
declared as worth E2 000 000.00 and E1 000 000.00 respectively.
He further noted that the deeds in question did not have transfer duty certificates, which
serve as proof that transfer duty was paid. As a result, it could not be ascertained if the
transfer duty amounting to E3 296 000.00 had been paid.
The Controlling Officer submitted that the matter is pending in court under High Court Case No.
1501/17.
Recommendation
The Controlling Officer is urged to quarterly submit progress reports to the Hon. Committee.
42 – Audit Inspection of Grant to Komati Basin Water Authority (KOBWA)
42.1 – Unauthorised Diversion of Funds
The Auditor General reported that a sum of E1 397 053.14 was paid from the KOBWA
account as a refund for Value Added Tax for a ground water drilling rig yet the purpose of
the fund is to purchase, leave or acquire land or property for KOBWA.
He further noted a discrepancy in the VAT amount paid. The journal voucher reflected
E1 521 104.67 yet the actual payment was E1 397 053.14.
The Controlling Officer acknowledged the anomaly and undertook not to repeat it in future.
Regarding the discrepancy in the tax paid, she said there was an emergency where the rig was
impounded at the Ngwenya Border and the supplier paid the VAT (E1 521 104.67) in respect of
the VAT owed by the company, which included VAT owed as a result of the importation of the
rig.
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Recommendation
The Controlling Officer is fined E400.00 for allowing such a situation to occur and further
cautioned not to repeat it in future.
42.2 Non-Procedural Handling of Support Truck Accident – E211 035.65
The Auditor General reported that a support truck registered SG 164 NR was involved in
an accident on 6 April 2016, however the Ministry did not have records pertaining to the
accident such as a police report and an accident report form as well as an assessment of the
damage incurred.
It was also revealed that some of the documents, including the police report and accident
report form were completed six months after the accident, which was a day after the audit.
Repairs to the truck cost government E211 035.65.
The Controlling Officer claimed that the accident report was filled on time but could not be
retrieved during the audit due to a poor filing system in the Ministry that was allegedly caused by
rehabilitation of offices that was ongoing during the period of the audit and shifting of officers
within the building, hence it was released six months later.
Recommendation
The Controlling Officer is urged to recover the money for repairs from the driver since the
accident, according to the police report, was the driver’s fault.
43. Audit of Unpaid Account Receivables
43.1 - Understatement of outstanding IBRD/SWD loan by E12 281 729.05
The Auditor General reported that this loan was understated by the Treasury Department
by E12 281 729.05 when in actual fact, following confirmation from the Managing Director
at the Swaziland Water Services Corporation (SWSC), it was discovered that the
outstanding loan was E27 339 852. This amount includes the principal loan and
accumulated interest.
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The Controlling Officer submitted that discrepancy was caused by the fact that when the loan
was taken, there had been a Project Co-ordination Unit which was responsible for reconciling the
accounts and it was disbanded after the project for which the loan had been taken was completed
and there was no proper handover of the information.
She assured the Hon. Committee though that SWSC had all the information regarding the loan
and it was being serviced, even though the repayments are behind due to cashflow problems.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress regarding
the servicing of the loan.
44. Audit of the Strategic Oil Reserve Fund
44.1 – Unremitted Oil levies – E2 035 750.78
The Auditor General reported that two companies, Afrison Oils (PTY) Ltd and Translec
(Pty) Ltd, had never remitted oil levies to government despite the fact that they had been
trading in fuel oil. The debts date as far back as June 2014 and have accumulated to
E2 035 750.78.
The Controlling Officer submitted that the Ministry has handed over the matter to the office of
the Attorney General. It was revealed that the companies no longer operate from their registered
premises but the companies have not been deregistered.
Recommendation
The Controlling Officer is urged to follow up the matter with the office of the Attorney General
and quarterly update the PAC and Auditor General regarding progress.
44.2 – Late Remittance of Oil Levies
The Auditor General reported that companies continued to remit oil levies later than the
date stipulated in the Fuel Oil Levy Act of 1980, which not later than the 14th of every
month. Some of the companies even paid the levy in the next financial year.
105
The Controlling Officer submitted that the Ministry has since dedicated an officer to monitor the
payment of the levy by oil companies. Moreover, instead of waiting for monthly statements, the
Ministry has arranged with the Central Bank to receive interim statements on the 10th of each
month.
Recommendation
The Controlling Officer is urged to improve the controls instead of assigning a single officer to
monitor the payments, thereafter update the Hon. Committee on progress.
44.3 – Unexplained Transfers
The Auditor General reported that there were substantial withdrawals from the Fund for
which he was not provided with supporting documentation either authorising or explaining
the withdrawals. For instance, a sum of E35 820 907.00 was withdrawn on 25 August 2016.
The Controlling Officer explained that the Ministry has requested the Ministry of Finance to
develop a withdrawal authorization instrument, which will authenticate such withdrawals but that
has not yet been done.
Recommendation
The Controlling Officer is urged to develop guidelines on how monies collected under the
Strategic Oil Reserve Fund will be utilized and submit quarterly updates to the Hon. Committee.
44.4 – Irregular Transfer of Funds for Payment of Government Salaries
The Auditor General reported that a sum of E420 000 000.00 was paid from the Fund and
it was established that the money was used to pay civil servants salaries. Government was
supposed to pay back the money at the rate of E100 000 000.00 a month but has still not
done so.
The Controlling Officer explained that the Ministry has requested the Ministry of Finance to
develop a withdrawal authorization instrument, which will authenticate such withdrawals but that
has not yet been done.
106
Recommendation
The Controlling Officer is urged engage the Ministry of Finance with a view to recover the owed
funds and submit a quarterly update on progress.
44.5 – Irregular Payment of Jet Fuel Levy – E5 936.06
The Auditor General reported that fuel oil levy amounting to E5 936.06, which was
collected by the Ministry in respect of jet fuel from Engen Swaziland was not supported by
any legal instrument.
The Controlling Officer explained that the company has since been informed to stop making the
payments pending the enactment of the relevant legislation.
Recommendation
The Controlling Officer is urged to refund the company since there was no legislation
authorizing the payment.
E. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2018
44. Audit of Water Relief Special Fund
44.1 – Unauthorised Diversion of Funds – Construction of Movable Office – E1 781 250 .00
The Auditor General reported that expenditure amounting to E1 781 250.00, incurred in
respect of the construction of the movable offices for the Hhohho Regional Depot (Rural
Water Supply Offices) was not related to the Water Relief Programme as prescribed in the
Administration of the administration of the Water Relief Fund Regulations of 1996.
The Controlling Officer submitted that the main offices were dilapidated and the Ministry had to
urgently construct the offices. She concurred with the Auditor General that financial regulations
107
were not followed when the procurement was done since there was an urgent need to secure the
offices.
NB: The Hon. Committee visited the site on 17 July 2019 and inspected the movable offices. It
was gathered that the contractor was engaged by the Micro Projects Unit. The structure has
been placed on top of bricks and surrounded by grass. However, officers from the Department
are still using the structure.
Recommendation
The Controlling Officer is fined E400.00 for failure to follow procurement procedures and also
urged to follow existing regulations on the use of public funds.
44.2 and 44.3– Unaccounted for Expenditure and Anomalies on Hospitality Payments
The Auditor General reported that he did not have access to payment vouchers with their
related supporting documents amounting to E365 946.80 as well as noted anomalies in
hospitality payments amounting to E324 525.88 under the Water Relief Fund.
The Controlling Officer submitted that the copies of the payments vouchers and the supporting
documents were eventually found after the audit and have since been forwarded to the office of
the Auditor General.
.Recommendation
The Controlling Officer is urged to improve her record keeping procedures and filing system to
avoid a repeat of this scenario in future.
45. Unpaid Account Receivables: Outstanding Loans – E81 214 399.56
The Auditor General reported that the Eswatini Electricity Company (EEC) had not been
paying outstanding loans to government amounting to E81 214 399.56 (comprising
E56 570 342.00 and E24 644 057.56) between 2013 and 2018.
The Controlling Officer clarified that these were not loans from government to EEC but they
were a government guarantee and an on-lent loan from SwaziBank and the European Investment
Bank (EIB). She then disclosed that the EEC started repaying the SwaziBank loan (E80 million)
108
in 2014 and the current balance is E42.7 million. The EEC is also servicing the two EIB loans as
well and the balance is 588 235 Euros and 1 456 million Euros respectively.
Recommendation
The Controlling Officer is urged to engage the Ministry of Finance to properly reclassify the
loans as guarantees and not loans as this tends to distort government financials.
46. Overpayment of Salaries– Officers on Extended Leave of Absence – E18 439.00
The Auditor General reported that five officers were overpaid their salaries by a total of
E39 615.92 while they had taken leave of absence to participate in the national elections. At
the time the Auditor General’s report was compiled, the officers were paying back the
money and a balance of E18 439.00 was still outstanding.
The Controlling Officer submitted that the officers have settled their debt in full.
Recommendation
The Controlling Officer is urged to be more vigilant in the issue of payments of salaries.
47. Under Expenditure on Project W37470 – Roll-out of Water Pumping System in Schools
– E4 664 196.09
The Auditor General reported that the Ministry had underspent by E4 664 196.09 on this
project.
The Controlling Officer submitted that the funds could not be exhausted during the financial year
due to delays in procurement processes and shipping of equipment from the Republic of China in
Taiwan. She clarified though that the funds were not forfeited to the Consolidated Fund but were
kept in a special account until the project was eventually completed in September 2018.
NB: The Hon. Committee conducted a site visit on one of the projects (Fontein High School),
which was one of the eight (8) schools that benefitted from the project, on 8 July 2019. The
Committee noted a lot of anomalies in terms of the charges as, for instance, the contractor
charged around E70 000.00 for clearing the land and charged about E120 000.00 just for laying
109
the foundation. The company’s agent was also not forthcoming with information on why the
company had charged so much for such little work.
Recommendation
The Ministry is urged to be more involved in such projects in future instead of leaving the
implementation to the agents.
48. Unauthorised Over Expenditure on Recurrent Vote
48.1 and 2
The Auditor General reported that the Ministry had overspent by E2 518 954.57 on CTA
charges and spent E55 259.69 for professional services without any budget provision.
The Controlling Officer submitted that during the year under review, the Ministry had hosted an
international summit which required extensive use of vehicles. She, however, stated there is still
a dispute between the Ministry and the CTA regarding the figures since, for instance, the
Ministry had managed to secure a donation of fuel to be used during the summit.
Regarding the professional services, the Ministry stated that the Responsibility Centre (2101)
does not belong to the Ministry.
Recommendation
The Controlling Officer is urged to continue engaging the CTA on the charges and submit a
progress report within three months after adoption of this Report by the Hon. Committee.
49. Non-staggered Salary – Employment No. 8847285 – E25 151.17
The Auditor General reported that an officer who was studying at the Luyengo Campus of
the University of Eswatini was overpaid her salary due to non-staggering of the salary.
The Controlling Officer submitted that the Ministry had done its part by notifying the office of
the Accountant General to capture the study leave on the system so that the staggering would be
done automatically but this was not done. She disclosed though that the error has been corrected
and the officer has settled the money in full.
110
Recommendation
The Controlling Officer is urged to be more vigilant in future.
50 – Audit of the Strategic Oil Reserve Fund
50.1 – Outstanding Oil Levies and Penalties –E2 210 334.99
The Auditor General reported that two oil companies, Translec (Pty) Ltd and Afrison
(Pty) Ltd owed government a combined sum of E2 210 334.99 in respect of oil levies and
penalties, which had not been paid since 2014.
The Controlling Officer submitted that the recovery of the money is pending in the office of the
Attorney General.
Recommendation
50.2 – Late Remittance of Oil Levies –E24 678.94
The Auditor General noted that oil companies continue to remit oil levies later than the
prescribed time. As such government was owed a sum of E24 678.94.
The Controlling Officer submitted that the owing company has since settled its debt and all oil
companies have been paying on time since May 2018.
Recommendation
The Controlling Officer is urged to be more vigilant to avoid a repeat such instances in future.
50.3 – Poor Labelling of Expenditure Items – E4 108 943.67
The Auditor General noted that expenditure items amounting to E4 108 943.67 under the
Fund were poorly labelled such that the type of expenditure incurred could not be
determined by reading the financial statements.
111
The Controlling Officer submitted that the problem is with the office of the Accountant General
as it is the one which fails to properly label the expenditure. However, from the Ministry’s side,
everything is labelled. She requested that this query should be directed to the Treasury
Department.
Recommendation
The Controlling Officer is urged to bother herself to find out whether items are properly labelled
by the Treasury Department instead of simply passing the buck.
50.4 – Non-remittance of Withholding Tax
The Auditor General noted that a total amount of E161 079.70 payable as withholding tax
was not remitted to the Eswatini Revenue Authority. The tax was supposed to be paid by a
South African company, Who Owns Whom (Pty) Ltd, which had been engaged by the
Ministry to develop a Regulatory Accounting System Model to be used in determining
profit margins for the oil industry in Eswatini.
The Controlling Officer submitted that the Ministry’s records indicated that the tax was paid on
time.
Recommendation
The Controlling Officer is urged to do reconciliations timeously.
50.5 – Non-investment of unused Balances of Strategic Oil Reserve Fund
The Auditor General expressed concern that unused balances of the Strategic Oil Reserve
Fund were not invested.
The Controlling Officer submitted that the mandate to invest the funds was with the Ministry of
Finance.
112
Recommendation
The Department responsible for the fund should be more proactive and ensure that it takes
charge on how the fund is used.
51. – Audit of the Ministry of Natural Resources and Energy
51.1 – Unsupported Acting Allowances – E84 872.44
The Auditor General reported that acting allowances amounting to E259 564.20 which
were paid to various officers were not supported. After deliberation with the Ministry, the
figure was reduced to E84 872.44.
The Controlling Officer submitted that some of the documents which prove that the acting
allowances had been authorized by the Civil Service Commission were missing. She insisted that
all the acting appointments were legitimate.
Recommendation
The Controlling Officer is urged to either produce the documents authorizing the acting
allowances within 30 days after adoption of this Report by the House or, failing which, she
should recover the E84 872.44 from the implicated officers.
51.2 to 6– Unauthorised Fuel and Maintenance Charges
The Auditor General noted the following anomalies regarding the fleet owned by the
Ministry of Natural Resources:
(a) Unlawful refueling of government vehicles
(b) Refueling of vehicles with stagnant mileage readings
(c) Inconsistent mileage recordings
(d) Vehicles not appearing in CTA system
The Controlling Officer acknowledged the Auditor General’s findings but attributed the
anomalies to the CTA systems. The Ministry disputed most of the findings.
113
While admitting that there were some possible system errors that the department was attending
to, the CTA General Transport Manager also shifted the blame to the ministry on some of the
issues raised by the Auditor General.
NB: Seeing the disagreements, The Hon. Committee advised the Ministry and the CTA to meet
and thrash out their differences and then submit a report to the Hon. Committee. The report from
the two entities had not yet been submitted at the time of compiling the PAC report.
Recommendation
NB: See General Recommendations on this issue.
114
AGRICULTURE – HEAD 20

MARCH 2012
Paragraph 41.0: Overpayment of Salaries E24, 854.90
The Controlling Officer submitted that Officer 2519954 who owed E12 079.21 has fully settled
his debt.
Officer 6823287 is left with E324. 00 while Officer 9171503 is still not co-operating.
Recommendation
The Controlling Officer is urged to recover the owed funds and quarterly update the Hon.

MARCH 2014
Paragraph 37.1 – Overpayment of Salaries – E47 265.20
The Auditor General communicated to the Controlling Officer that three officers were
overpaid salaries yet they were dismissed from the public service for unauthorized absence
from work.
Officer 3846131 who owed E20 497.23 was taken to court and the court ruled in the Ministry’s
favour. When the Ministry tried to attach his property it was unsuccessful. The former officer
appeared before the PAC and pleaded his case but he failed to convince the Hon. Committee
why the debt should be cancelled..
Officer 6269420 who owed E19 290.66 passed away on 29 July 2018. He was remaining with a
balance of E13 717.23.
Officer 39850724, who was owing E7 739.00, has settled his debt in full.
115
Recommendation
The Controlling Officer is urged to recover the owed funds and quarterly update the Hon.
Paragraph 37.2 – Non-Stoppage of Salary – Employment No. 3480528 – E488 241.49
The Auditor General’s findings revealed that an officer, employment number 3480528, was
overpaid a salary amounting to E488 241.49 yet she had stopped working in August 2003
after she had developed some ailment whilst pursuing her studies in Pretoria, South Africa.
The Controlling Officer updated the Hon. Committee on the latest developments regarding the
matter. He stated that it was discovered that the Civil Service Commission had erroneously
retired the officer with effect from August 2003 yet the retirement should have been from
January 2019. The dates have since been corrected and the effect of correcting the dates is the
reduction of the money allegedly overpaid by the ex-officer from E488 241.49 to E251 193.94.
Further, the Ministry was advised by the office of the Attorney General on 12 September 2018
that, in the absence of an appeal or review, the decision of the CSC stands.
The Ministry has since written to the Losses Committee to write off the ex-officer’s debt since
the error in the retirement of the officer was caused by the CSC.
What is left now is computing the officer’s pension.
Recommendation
The Controlling Officer is urged to compute the officer’s pension and submit a report within 30
days after adoption of this Report.

31ST MARCH 2015
Overpaid Salary to an Absconded Officer – Employment No. 9269255 – E378 759.09
116
The Auditor General found that an employee, employment number 9269255, was overpaid
E378 759.09 while on unauthorized study leave.
The Controlling Officer submitted that the officer has started paying back the money and has
paid E12 000.00 so far. The ex officer himself appeared before the Hon. Committee where he
pledged to make monthly repayments of E5 000.00 until the debt is fully settled.
Recommendation
The Controlling Officer is urged quarterly update the Hon. Committee on the recovery.
Construction Engineer – E1 160 000.00
The Auditor General found that an expatriate Contract Engineer was engaged for a 12
month period with effect from June 1, 2009 and paid a salary amounting E1 160 000.00 but
there was no written agreement that spelt out the terms and conditions of the engagement.
The same salary was not paid through the normal payroll system which reflects deductions,
hence government was deprived of taxes due.
The Controlling Officer has settled the debt of E22 802.18.
Recommendation
The Controlling Officer should remind the parastatals under his Ministry to ensure that they
withhold tax from expatriates.

MARCH 2016
37.0 – Audit Inspection – Ministry of Agriculture
(a) Salary Overpayment – Employment Number 5269033
The Auditor General found that a salary for an officer at Magoga Farm had not been
stopped after he left the public service resulting in an overpayment of E16 112.98
117
The Controlling Officer submitted that the officer has fully settled the debt.
Recommendation
The Controlling Officer should ensure that the Human Resources Department prevents such
occurrences in future.
34.1 – Project No. A37399 – Promotion of Sustainable Feed and Fodder Production
(a) Purchase of Equipment – E5 144 839.00
(f) Wages – E550 073.00


MARCH 2017
48. Farm Inputs Fund/Appendix 51
48.1 and 2 – Undisclosed Farm Inputs Revenue and Delayed Distribution of Farm Inputs
The Auditor General reported that revenue amounting to E47 269 438.36, which had been
received from farmers in 2015/16 and 2016/17 towards the purchase of farm inputs had not
been disclosed in the statement of the Farm Inputs Fund.
He also expressed concern that, once purchased, the farm inputs were not distributed
timeously to the farmers.
The Controlling Officer acknowledged the error and said it has since been corrected. He
promised that the Ministry will also strive to distribute the farming inputs on time.
Recommendation
The Controlling Officer is urged to ensure that control measures are in place and the
procurement and distribution of the farm inputs should be timeous.
118
The Auditor General reported an over expenditure of E22 252 728. 93 on personnel costs
during the year under review.
The Controlling Officer attributed the over expenditure to backpay, promotions and new salary
scales for officers in the ministry.
Recommendation
The Controlling Officer is cautioned to desist from overspending.
50. Under Expenditure in Project A37299 – Water and Irrigation Development at

Sigangeni, Mpuluzi – E20 225 315.74
The Auditor General reported an under expenditure of E20 225 315.74 on the above
mentioned project.
The Controlling Officer disclosed that the money from this project was diverted to cater for the
resettlement programme of people at Lozitha. The Ministry had only spent E2 999 684. 26 on the
project before the instruction to divert the funds was received from the Ministry of Finance,
hence the project was stopped.
Recommendation
The Controlling Officer is urged to submit a budget request to the Ministry of Finance to
complete the project since almost E3 million had already been spent on it before it was stopped.

MARCH 2018
119
52 – Missing Cattle at Manyonyaneni Breeding Station – E246 140.30
The Auditor General reported that about 35 cattle worth E246 140.30 were missing during
a physical stock count conducted at the Manyonyaneni Farm. He also raised concern that
the missing cattle were deleted from the main register by the Farm Manager without
authorization.
He further noted that the stock has been continuously decreasing in massive figures every
year instead of increasing. For instance, the number of cattle in 2012 was 893 but in 2017
the stock had shrunk to 367 cattle.
Another concern was the fact that the Farm Manager has been the same person for the
past 10 years yet the anomalies continue to get worse in the farm.
The Controlling Officer disclosed that, according to their records, as of December 2018 there
were 26 cattle that were missing and they were reported to the Lubuli Police Station. He stated
that the missing cattle were also reported to the Ministry’s Data Processing Unit for deletion but
they will be reinstated should they be located.
He said the cattle were often missing due to a number of factors which include poach grazing,
straying of bulls and theft.
Regarding the massive decrease in stock, he attributed this state of affairs to the drought that
occurred countrywide in the 2015/16 financial year as well as the contribution of cattle to
national events and sale of cattle.
NB: The Hon. Committee conducted a site visit on the farm on 12 July 2019 and discovered that
indeed some of the fencing had been tampered with and there were problems with neighbouring
communities.
Recommendation
The Controlling Officer is urged to fix the fencing around the farm and improve the record
keeping at the station to avoid the loss of the livestock.
120
59.1 – Overpayment of Salaries – E260 423.86
The Auditor General reported that the Ministry unduly paid salaries to officers on long
term study leave and those who exited the service through resignations as well as those who
took unpaid leave of absence.
The breakdown is as follows:
(a) E115 129.20 – paid to four officers who were on long term study leave
(b) E18 060.66 – paid to two officers who had resigned
(c) E127 234.00 – paid to 22 officers who were on unpaid leave of absence
The Controlling Officer submitted that the officers were paying back the money. At the time of
compiling the report, about E12 249.57 had only been recovered from some of the officers who
had received salaries while unpaid leave.
Recommendation
Committee on the recovery of the owed funds.
121
ECONOMIC PLANNING AND DEVELOPMENT – HEAD 23

MARCH 2012
Paragraph 52.1: Unauthorised Overtime Payments and Paragraph 52.2: Unsupported

Overtime Payments – E252.883.00
F. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2015
Overpayment of Gratuity – E91 807.93
Under Expenditure on Project G42299 – Implementation of Development Strategies –

E1 959 373. 83
G. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2016
35.0 – Under Expenditure on Project G57599 – Swaziland Agriculture Survey –

E1 044 344.37
35.1 – Over Expenditure on Project G50 999 – Support to UNDP Country Programme –
E3 100 000.00
35.2 – Building Material for Nhlangano Central Primary School
(a and b) – Unused and Missing Material

122
35.3 – Under Expenditure on Project G59999 – Multiple Indicator Cluster Survey –
E41 354.68

MARCH 2017
51. Under Expenditure on Project G60199 – Swaziland Household Income and

Expenditure Survey – E2 024 809.13
The Auditor General reported that the Ministry underspent by E2 024 809.13 on the above
mentioned project.
The Controlling Officer submitted that the delay was due to late compilation of the relevant data
which would have proven that the funds were fully utilised.
Recommendation
The Controlling Officer is urged to capture the relevant information timeously to prevent a repeat
of such an occurrence.

MARCH 2018
54.1 Overpayment of Salaries due to non-staggering of salaries – E96 372.08
The Auditor General reported that two officers who were on study leave were overpaid
their salaries by E96 372.08 due to non-staggering of their salaries. Officer 9116188 who
was studying Japan was overpaid by E24 423.44 and Officer 7187203 who was studying in
Lesotho was overpaid by E71 948.64.
The Controlling Officer submitted that Officer 9116188 has settled his debt in full while Officer
was 7187203 was still paying back the money.
123
Recommendation
The Controlling Officer is urged to continue recovering the funds and quarterly update the Hon.
Committee on the recovery.
54.2 Fuel Charges and Maintenance Costs for Unserviceable Vehicles – E91 302.97
The Auditor General reported that four vehicles belonging to the Ministry, which had been
sent to the CTA for boarding continued to draw fuel and maintenance charges every
month. Strangely, the fuel charges were exactly the same litres every month.
The Controlling Officer submitted that the vehicles were given to the CTA together with their
keys. He said the Ministry was equally shocked how the vehicles attracted fuel charges since
they were no longer in use.
On the issue of maintenance costs, the Controlling Officer said the Ministry was informed by
officers from the CTA that the vehicles continued attracting maintenance costs until they were
sold through a public auction.
Recommendation
The Controlling Officer is urged to engage the CTA and thrash out the discrepancies for the
Ministry’s accounts to be properly captured.
NB: See General Recommendations regarding a recommendation to the CTA
54.3 Unauthorised Fuel and Maintenance Charges – E1 131 812.50
The Auditor General reported that fuel and maintenance costs were charged to the
Ministry in respect of vehicles which belonged to other Ministries yet there was no
authority permitting such.
The Controlling Officer submitted that the Ministry was still investigating how this anomaly
occurred. At the time of compiling the Report, the Ministry had still not submitted an update on
the issue.
124
Recommendation
NB: See General Recommendations regarding a recommendation to the CTA
54.4 Non-accountability for Fuel Expenditure – E1 153 957.70
The Auditor General reported that fuel amounting to E1 153 957.70 was drawn in respect
of 38 vehicles, mostly with foreign registration numbers, which were supposedly hired by
the Ministry for the 2015/16 Swaziland Household Income and Expenditure Survey and the
2017 Population and Housing Census. When the vehicles were fueled, their registration
numbers were not recorded, instead a “99999” code was used.
The Controlling Officer submitted that the code used was created by the CTA.
Recommendation
54.5 Unsupported Tour Advances – E659 018.63
The Auditor General reported that external tour advances amounting to E659 018.63 were
not supported by Cabinet Minutes, tour retirement receipts and passport copies confirming
exit and entry to Eswatini.
The Controlling Officer submitted that the Ministry does have the documents required by the
Auditor General.
NB: The PAC directed the Controlling Officer to submit the documents to the Hon. Committee
but he had not done so by the time this Report was compiled.
125
Recommendation
The Controlling Officer is fined E400.00 for failure to submit the documents and he is further
urged to submit the documents within 30 days after adoption of the Report by the Hon. House,
failing which he will charged with contempt of Parliament.
54.6 Unsupported Expenditure – E1 062 676.20
The Auditor General reported that expenditure amounting to E1 062 676.20 was not
supported in the form of invoices, cash receipts, delivery notes and tender awards were not
availed for audit.
The Controlling Officer submitted that the documents were now available.
NB: The Controlling Officer was instructed to submit the documents to the Hon. Committee but
they had still not been availed to the Hon. Committee when the Report was compiled
Recommendation
The Controlling Officer is urged to submit the documents within 30 days after adoption of the
Report by the House, failing which he will be charged with contempt of Parliament.
54.7 Inadequate Maintenance of Stores Ledger
The Auditor General reported that durables amounting to E765 232.16 which were
purchased in the 2016/17 financial year were not recorded in the stores ledger, which is a
principal book of account that records all durable stores.
The Controlling Officer submitted that the cited financial year had been very busy for the
Ministry due to national events and their Accounts personnel were overstretched such that some
books of accounts like vote books and ledgers were not properly maintained. He disclosed
though that the Ministry was working on fixing the issue.
Recommendation
The Controlling Officer is fined E400.00 for failure to maintain the records payable within seven
days after adoption of this Report by the Hon. House.
126
54.8 Missing Durables/Assets – E54 182.60
The Auditor General reported that three (3) folding chairs, two tablets and a laptop worth
E54 182.60 could not be located during the audit.
The Controlling Officer submitted that the laptop has been recovered and so has been one of the
tablets (it had been taken by one officer who had undertaken a trip outside the country during the
audit). The other items had still not been recovered.
Recommendation
The Controlling Officer is urged update the Hon. Committee within 30 days on the recovery of
the missing items and also allow the auditors to verify whether the missing items were indeed
recovered.
54.9 Unaccounted for Uniform – E646 961.88
The Auditor General reported that uniform worth E646 961.88 which was purchased for
the Southern Africa Development Community (SADC) Summit held in the 2016/17
financial year was not properly accounted for. The uniform included ladies jackets, skirts
and shirts, men’s suits and traditional attire.
The Controlling Officer conceded that the process seemed to have not been properly managed.
He said there was a National Organising Committee comprising certain Principal Secretaries
from different Ministries who were responsible for the event and the money for the supplies was
often transferred directly to the suppliers.
Recommendation
The Controlling Officer is fined E400.00 for failure to ensure controls over the items.
55. Under Expenditure on Project W37 570 – Water Sanitation for Nkhungwini,
Mhlangeni and Ntfonjeni
The Auditor General reported an under expenditure of E11 353 728.55 under this project.
127
The Controlling Officer submitted that there was a computing error when the funding was
captured, otherwise the project utilized E11 225 000.00 and the project was completed and
handed over to the communities mentioned.
Recommendation
The Controlling Officer is urged to ensure accuracy in the capturing of information.
56. Non-utilisation of Project Funds on Project G50999 – Poverty and Gender

Mainstreaming – E2 000 000.00
The Auditor General reported that a sum of E2 000 000.00 was released but not used under
this project.
The Controlling Officer submitted that the funds were used.
Recommendation
The Controlling Officer is urged to conduct reconciliations on time to prevent the distortion of
his accounts.
57. Non-utilisation of Project Funds on Project G57399 – Payment of EU Recoveries –

E2 000 000.00
The Auditor General reported a sum of E2 000 000.00 was released but not used under this
project.
The Controlling Officer explained that these are provisional funds that are always released to
cater for situations where there are over or under expenditures.
Recommendation
The Controlling Officer should ensure that that there are effective controls in place to make sure
that these funds are not abused..
128
The Auditor General reported that the Ministry over spent by E3 214 740.22 on CTA
charges.
The Controlling Officer submitted that the funds were reallocated to cater for external travel.
Recommendation
59.1 Ministry’s Capital Projects and Swaziland Local Government Projects wrongfully
accounted for under the Community Development Special Fund – E53 830 000.00
The Auditor General reported that funds used under this project were not separately
reported on but were included in the Financial Statement of the Community Development
Special Fund yet these projects do not relate to the Fund.
The Controlling Officer submitted that the funds were allocated under this Fund, hence they
decided to account for them under this Fund.
Recommendation
The Controlling Officer is urged to engage the Ministry of Finance in order to fix the problem
regarding financial reporting on this Fund.
59.2 Unauthorised Expenditure – E18 547 830.40
The Auditor General reported that the Community Development Special Fund overspent
by E18 547 830.40 and upon enquiry, he was informed that the over expenditure was
financed through a balance brought forward from the previous financial year, which was
an indication that the balances at the end of the year were not remitted back to
government.
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The Controlling Officer submitted that the Ministry had received an authority for accrual of the
funds up to June of the previous year, hence everything was in order.
Recommendation
The Controlling Officer is urged to properly explain such issues to the Auditor General during
the audit and not wait to explain the matter to the Hon. Committee.
59.3 Misappropriation of Community Development Special Funds
The Auditor General reported that funds amounting to E3 000 000.00 had been transferred
from the Community Development Special Fund to the Micro Projects Unit without
authority and the Ministry had undertaken to remit back these funds but this was never
done.
The Controlling Officer submitted that the Ministry has still not paid back the money but a
budget allocation to cater for this debt has been included in the 2019/20 budget allocation for the
Ministry.
Recommendation
The Controlling Officer is fined E400.00 for transferring the funds without authority and is also
urged to submit an update on whether the money had been remitted back to the Fund or not
within 30 days after adoption of the Report by the House.
60.1, 2 and 3 Loss on Unauthorised Disposal of Vehicles – E455 810.00
The Auditor General reported that the Micro Projects Unit incurred a loss of E455 810.00
through an auction sale of four vehicles belonging to the Unit, which were sold far below
their book value.
Also, the Auctioneer delayed to transfer the funds after the sale of the vehicles and
ownership of two of the vehicles had still not changed.
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The Controlling Officer submitted that the Ministry’s belief was that they got a fair value for the
vehicles. He stated that the funds were eventually transferred to government and the change of
ownership has been completed.
Recommendation
The Controlling Officer is advised to involve the Central Transport Administration when selling
vehicles under the Ministry. He is further urged to submit proof that the funds have been
transferred and the ownership has been changed within 30 days after adoption of this Report by
the Hon. House.
60.4 Unauthorised Spending of Public Funds – E1 000 000.00
The Auditor General reported that the Micro Projects Unit received an amount of
E1 000 000.00 from the Examination Council of Eswatini in respect of civil works done,
which included the construction of the main building, entrance gate and boundary fence
for the Council.
However, on further scrutiny it transpired that the Unit had hired two contractors to do
the work and their total bill was E465 467.77. The question was how the bill reached
E1 000 000.00 and why the Unit would charge such an amount from another government
owned entity.
The Controlling Officer submitted that the Ministry has since returned the balance of
E534 532.23 to the Examinations Council.
Recommendation
The Controlling Officer is urged to submit proof that the balance has been returned to the
Examinations Council within seven days after adoption of this Report by the Hon. House.
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HOUSING AND URBAN DEVELOPMENT – HEAD 24

MARCH 2015
National Fire and Emergency Services – E38 802.93
The Auditor General found that vehicle parts amounting to E38 802.93 were fraudulently
requisitioned from the Central Transportation Authority (CTA). The CTA records
revealed that the vehicle parts were not requisitioned for the National Fire and Emergency
Services and the parts quoted did not correspond with those of the requisition books that
were issued from the Fire Service Department. The Fire Services Department also
confirmed that the requisition books were not known.
The Controlling Officer submitted that the officer was arrested and charged for the theft. In the
meantime he has fully settled the amount and he was transferred to another government Ministry
(of Natural Resources and Energy).
Recommendation
The Controlling Officer is commended for recovering the money.
H. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2016
36.0 Non utilization of Project Funds on Project X20299 – Urban Development Project
The Auditor General found that an amount of E10 000 000.00 was approved for the project
and E49 000.00 was released. However, none of the funds were utilised
The Controlling Officer explained that the Ministry engaged another contractor to complete this
phase of the project after the initial contractor pulled out. However, funds have still not been
availed to continue with the rest of the project.
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Recommendation
The Controlling Officer is urged to continue submitting a budget request for the completion of
the project and quarterly update the Hon. Committee on progress.
I. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2017
52. Unauthorised Over Expenditure on Recurrent Vote - E7 607 511.81
The Auditor General noted an over expenditure of E7 607 511.81 on personnel costs.
The Controlling Officer submitted that the money was in respect of Fire Services Personnel who
were recruited while there were no posts for them and the recruits took government to court
where the state was ordered to pay them their salaries and allowances yet this money had not
been budgeted for.
Recommendation
The Controlling Officer is urged to improve communication between the Ministry and the Civil
Service Commission.
53. Under Expenditure on Project X20299 – Urban Development Project
The Auditor General noted an under expenditure of E6 200 000.00 on the above mentioned
project.
The Controlling Officer submitted that there were delays on the project due to the withdrawal of
services by the initial contractor due to non-payment of services. He disclosed that a new
contractor has since been engaged and continues with the project.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress of the
project.
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54. Under Expenditure on Project X49399 – Government Land Purchase
project.
The Controlling Officer submitted that the delays were due to negotiations with the property
owner not being concluded in time for the project to commence.
Recommendation
The Controlling Officer is urged to first conclude agreements first before making a budget
request. He is further urged to quarterly update the Hon. Committee and Auditor General on
progress regarding the negotiations with the property and status of the project.
55. Under Expenditure on Project 34770 – Procurement of Four Mortuary Vehicles
project.
NB: The Auditor General explained that this project was miscaptured. It was supposed to be
under the Police.
56. Over Expenditure on Project P 34970 – Procurement of Water Tankers for New
Satellite Fire Station
The Auditor General noted an over expenditure of E4 833 045.72 on the above mentioned
project.
The Controlling Officer submitted that an error occurred when the funds were charged under
capital projects, hence the impression of an over expenditure.
134
Recommendation
The Controlling Officer is urged to conduct reconciliations on time in order to detect such
anomalies early.
J. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED

31ST MARCH 2018
61. Non-Utilisation of Project Funds on Project X20299 – E6 200 000.00
The Auditor General noted an under expenditure of E6 200 000.00 on this project.
The Controlling Officer submitted that this is the same project cited in the 2017 and 2016 Audit
Reports for which the Ministry had no funds.
Recommendation
The Controlling Officer is urged to continue making a budget request for the project and
quarterly update the Hon. Committee on progress.
62. Unpaid Account Receivables – Outstanding Loan – E13 116 703.87
The Auditor General reported that the Swaziland National Housing Board had not been
repaying outstanding loans amounting to E13 116 703.87, which is made out of loans
extended to the Industrial Housing Corporation and the Swaziland National Housing
Board.
The Controlling Officer submitted that the loan was taken by the Industrial Housing Corporation
(before it became the Swaziland National Housing Board) to upgrade informal settlements and
make sub-division of plots. He, however, pleaded that government should take over the loan
since the Housing Board was not making any profit and was, therefore, not in a position to
service the loan.
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Recommendation
The Controlling Officer is urged to service the loan since it is not true that the Housing Board
does not make profits.
63. Salary Overpayments due to unpaid leave of absence – E88 557.08
The Auditor General reported that the Ministry overpaid two officers the sum of
E88 557.08 while they had taken unpaid leave of absence to participate in the national
elections.
The Controlling Officer submitted that the officers are now paying back the money.
Recommendation
The Controlling Officer is urged to continue recovering the money and update the Hon.
64. Unauthorised Over Expenditure on Recurrent Vote: Head 26: Fire and Emergency
Services Department
The Auditor General reported an over expenditure of E13 067 880.68 under the Fire and
Emergency Services in respect of personnel costs.
The Controlling Officer submitted that this is the same issue related to Paragraph 52 in the 2017
Audit Report.
Recommendation
The Controlling Officer is urged to improve its communication channels with the Civil Service
Commission.
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COMMERCE, INDUSTRY AND TRADE – HEAD 29

31ST MARCH 2017
57.1 Overpayment of Salary, employment No. 39953702 – E64 870.29
The Auditor General reported that an employee who was a Cleaner in the Ministry stole a
computer in the Ministry of Labour and Social Security and was paid E64 870.29 in respect
of his salary while on suspension with pay yet he should have been suspended without pay
as per Section 3 (III) of the Theft and Kindred Offences Act of 1975. Raising eyebrows was
that it was the Controlling Officer who requested the Civil Service Commission to suspend
the officer with pay.
The Controlling Officer submitted that it was the CSC which backdated the officer’s salary after
he was released from jail. He disclosed that the officer was eventually dismissed from the civil
service and the money could not be recovered.
Recommendation
The Controlling Officer is urged to report the loss to the Losses Committee within 30 days after
adoption of the Report by the Hon. House.
57.2 Payment of Subventions to Non- Parastatal Organisations – E3 000 000.00
The Auditor General reported that government paid a sum of E3 000 000.00 to three
organisations which are not parastatals as a subvention without authority from either
Cabinet or Parliament. The organisations are:
 Swaziland Beverages (Kickstart) – E2 000 000.00

 Junior Achievers – E500 000.00
 Enactus – E500 000.00
137
The Controlling Officer confirmed that the money was neither approved by Cabinet nor
Parliament but the Ministry simply got an instruction from the Ministry of Finance on how to
utilise it after it was deposited into the Ministry’s account. He said once the Auditor General
raised concern over the matter, they approached Cabinet and a proper authority was issued and it
backdated the subvention.
Recommendation
The Controlling Officer is urged to stop making the subventions to these organisations and any
other subvention without signing a Memorandum of Understanding
58. Audit of Capital Project M32899 – Construction of New Industrial Estate in Matsapha
Phase II
58. 1 – Consultant’s Supervision Fees – E2 400 000.00
The Auditor General reported that, despite a provision of E2 400 000.00 for a consultant’s
supervision fees in the bills of quantities, there was no proof that a consultant was engaged
for the project. However, the Controlling Officer later produced an agreement between the
contractor and an independent consultant who was paid E60 000.00 a month. It is not clear
how the contractor became the one who engaged the consultant yet it was government’s
responsibility to engage the consultant.
The Controlling Officer submitted that the consultant was engaged in a “design and build”
contract. He acknowledged the Auditor General’s findings and undertook to be more careful in
future to prevent a recurrence of such.
Recommendation
The Controlling Officer is fined E400.00 for allowing such to occur and is warned not to repeat it
in future.
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58. 2 – Unauthorised Interim Payment Certificate No.10 – E5 830 345.58
The Auditor General reported that payment Certificate No.10 amounting to E5 830 345.58
was paid to the contractor, Heptagon Pty Ltd yet the certificate did not have the client
engineer’s signature, which was in contravention of the contract.
The Controlling Officer concurred with the Auditor General’s finding and said it was an
oversight on the Ministry’s part, which will be avoided in future.
Recommendation
The Controlling Officer is fined E400.00 for failure to exercise due diligence.
58. 3 – Unsupported Expenditure – E72 056 609.28
The Auditor General noted that expenditure amounting to E72 056 609.28 was paid
without supporting documents which included a valuation of the work done. This valuation
is supposed to be signed off by the client’s (government) project manager after visiting the
site and checking that indeed the work has been carried out.
The Controlling Officer submitted that the Ministry authorized the payment after having been
advised by the Ministry’s Engineer who told them that everything was in order.
Recommendation
The Controlling Officer is:
 Urged to stop undertaking projects that should be undertaken by the Ministry of Public
Works and Transport.
 Urged to write to the Ministry of Public Works and Transport with a view to recall the
Engineers since they are redundant in the Ministry as per his assertion that the officers
have not been doing any work for the past three years..
139
58. 4 – Provision of Facilities and Assets – E986 000.00
The Auditor General reported that assets worth E986 000.00 used by the contractor and
government during the project were supposed to revert back to government but ended up
being taken by the contractor. These assets included two vehicles, survey equipment and
office furniture, among other equipment.
The Controlling Officer submitted that the Ministry was advised by the Ministry’s Engineer that
the assets were supposed to be taken by the Contractor. He also disclosed that, following a
directive from the Hon. Committee, the Ministry wrote a letter of demand to the contractor
demanding the return of the equipment or an amount equivalent to the items. However, the
company responded by saying that it owed nothing to the Ministry. The Ministry then referred
the matter to the office of the Attorney General who is still working on the case.
Recommendation
and quarterly update the Hon. Committee on progress. He is further fined E400.00 for allowing
this anomaly to occur.
59 – Unauthorised Expenditure on Recurrent Vote – E835 391.98
The Auditor General reported an over expenditure of E835 391.98 on CTA vehicle charges.
The Controlling Officer submitted that the expenditure was due to costs incurred when the
Ministry hosted a summit for SADC Ministers during that financial year.
Recommendation
The Controlling Officer is fined E400.00, which is payable within seven days after adoption of
this Report by the Hon. House, for overspending on CTA charges
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60 – Under Expenditure on Project M35199 – Market Access and Trade Facilitation –
E1 008 992.36
The Auditor General reported an under expenditure of E1 008 992.36 on the above project.
The Controlling Officer submitted that the Ministry partnered with UNIDO to look into quality
infrastructure. UNIDO hired consultants and they recommended that government should
purchase certain equipment but the funds were not enough. Funds were eventually availed the
following financial year and the equipment was purchased.
Recommendation
The Controlling Officer is commended for following up the matter until it was concluded and
should engage the Ministry of Finance to avail the funds on time.
AUDITOR GENERAL REPORT FOR THE FINANCIAL YEAR ENDED 31ST

MARCH 2018
65 – Unauthorised Over Expenditure on Project M35770 – Enhancing Junior Achievers

Capacity – E427 499.82
The Auditor General reported an over expenditure of E427 499.82 on the above project.
The Controlling Officer submitted that as far as the Ministry was concerned there was no such
expenditure.
Recommendation
The Ministry should meet with the office of the Auditor General and resolve this issue and then
submit a report to the Hon. Committee within three months after adoption of this Report, failing
which the Controlling Officer will be charged with contempt of Parliament.
141
66 – Non-utilisation of Project Funds on Project M35499 – Rehabilitation of National
Handicraft Training Centre – E2 500 000.00
The Auditor General reported that an amount of E2 500 000.00 released for the above
project but was not used.
The Controlling Officer submitted that the Ministry of Public Works and Transport, which was
handling the project, did not submit the completion certificate, hence the Ministry did not pay
and the money was remitted back to the Consolidated Fund.
Recommendation
The Controlling Officer is urged to engage his counterpart in the Ministry of Public Works and
Transport to resolve the issue and then submit a progress report within three months after
adoption of this Report by the Hon. Committee.
67. 1 to 5- Audit Inspection – Project M35470 – Rehabilitation of National Handicraft

Training Centre (NTC) and Co-operative Development Training Centre (CODEC) –
E8 900 000.00
The Auditor General reported that the initial contract for the project was supposed to be
E2 507 468.03 but the price ended up shooting to E8 900 000.00 without being supported by
a bill of quantities. Despite this increase, there were defects in the project and other
irregularities, which included:
 An unsupported increase of the contract price

 Uncertainty on utilization of project funds
 Failure to prepare project final account
 Irregularities in approval of payment
 Failure to rectify defects.
The Controlling Officer submitted that the Ministry noted the irregularities and refused to pay
but were put under pressure by the Ministry’s Industrial Township Engineer (he was in charge of
the project) who insisted that they should pay despite all the anomalies they noticed. The
142
Ministry ended up paying under duress and then contacted the office of the Auditor General to
audit the project and the full extent of the irregularities were revealed in that audit.
Recommendation
The Controlling Officer is fined E400.00 for failure to follow Financial Accounting Regulations
and is further instructed to report the matter to the Fraud and Commercial Unit of the Eswatini
Royal Police.
143
EDUCATION AND TRAINING – HEAD 30
MARCH 1999
Paragraph 15.3- 15.4: Ex-KaSiko Primary Headteacher – Embezzlement of E66 829.24

MARCH 2012
Paragraph 23.0 (a), (b) and (c): Mlindazwe High School – Unaccounted for Variance –
E28 802.42
The Controlling Officer submitted that the matter is pending before the Nhlangano
Magistrates Court under Case No. 283/17 and awaiting a trial date.
Recommendation
Paragraphs 23.2 and 23.3 (a): Salary Paid While Officer On Study Leave and Salary
Paid Beyond Study Leave – E299 318. 83
The Controlling Officer submitted that the Teacher is currently paying back a sum of
E1 548.00 per month towards the debt and has paid E110 685.45 as at 30 April 2019 with an
outstanding balance of E188 633.38.
Recommendation
The Controlling Officer is advised to follow up the payment of the debt and apprise the Hon.
PAC Chairperson and Auditor General quarterly on progress, failing which he will be
charged with contempt of Parliament.
144
Paragraph 23.5 (c): Unaccounted for Variance and Paragraph 23.5 (d): Unsupported
Expenditure – E27 342.62 – Hillside Primary School
The Controlling Officer submitted that the Attorney General has been requested to institute
legal proceedings against the implicated officer, who is the former School Grantee. A sum of
E5 944.00 has been recovered thus far leaving a balance of E21 398.62. The matter was
deferred in court pending an out of court settlement.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on the outcome of the out of
court settlement negotiations within 30 days after adoption of this Report by the Hon. House.

MARCH 2013
Paragraphs 66.0 - 66.4: Audit Inspection – Letindze Primary School –

Misappropriation of E114 333.75
The Controlling Officer disclosed that the officer was dismissed from the Teaching
profession and the issue of the recovery of the misappropriated funds was deliberated in court
wherein the court ruled in favour of the former Teacher. The judgement was to the effect that
the provisions of Section 32 (2) of the Retirement Funds Act, 2005 (allowing a Retirement
Fund to deduct any amount from a public officer’s benefits in respect of any debt other than
in respect of maintenance) are inconsistent with the provisions of Section 195 (6) of the
Constitution of Swaziland Act, 2005.
The Ministry has since appealed the judgement and is awaiting the trial date at the Supreme
Court.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on the outcome of the appeal
at the Supreme Court.
145
Paragraphs 68.0 - 68.10: Audit of Embeka Primary School – Unaccounted for School
Funds - E47 414.65
The Controlling Officer disclosed that the issue has been concluded before the Teaching
Service Commission but a judgement has still not been issued.
Recommendation
The Controlling Officer is urged to closely monitor progress of the case and quarterly update
the Hon. PAC Chairperson and the Auditor General after adoption of this report by the Hon.
House, failing which, he will be charged with contempt of Parliament.
Paragraphs 71.0 & 71.11: St. Marks Primary School – Misappropriation of Funds
The Controlling Officer disclosed that the case of the former School Committee Chairman is
pending in court while summons could not be served on the former Headteacher as he could
not be located. The Ministry’s investigations revealed that the former Headteacher has still
not claimed his benefits from the Public Service Pension Fund and these funds can be
recovered either through a court order or if the former Headteacher signs an acknowledgment
of debt.
Recommendations
The Controlling Officer is urged to follow progress of the court case against the former
School Committee Chairman and update the Hon. Committee.
Regarding the former Principal, the Controlling Officer is urged to seek a legal opinion from
the Attorney General on how to proceed regarding the matter and submit a report to the Hon.
Committee within three months after adoption of this Report by the Hon. Committee.
A. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2014
Paragraph 41.4 – Unauthorized Study Leave, Lecturer Employment Number E134 781.41
146
Paragraph 41.3 – Esigangeni High School – Misappropriation of Funds – E1 359 521.00
The Auditor General noted a number of financial irregularities at the school worth over E1
million. Below are some of the anomalies:
 Various payments amounting to E414 636. 34 from the school’s account were made
to individuals and companies without supporting documents such as receipts and
invoices.
 An amount of E12 875.00 was incurred in favour of cheques drawn in the name of
the headteacher without supporting documents.
 A total of E27 457.90 was paid to some teachers at the school for unexplained
services supposedly rendered by the Teachers but there were no supporting
documents validating the payments.
 A sum of E33 570 was drawn in cheques for various school committee members
without a convincing reason.
 A sum of E340 733 was paid to various suppliers and individuals without supporting
documents and procurement procedures were flouted. There were also uncertainties
on the payees, services and goods paid for, hence the authenticity of the payment is
not guaranteed.
 The school incurred expenditure amounting to E898 071.19 which was not
authorized by the School Committee as per Schools Accounting Regulations and
Procedures.
 The Headteacher failed to collect outstanding school fees amounting to E88 943.70
 He also purchased school books for pupils which were never used due to the fact
that they were out of syllabus.
 A payment of E5 070.00 was made to the former School Chairman’s wife
The Controlling Officer submitted that the issue of the former school principal is pending in
court. The principal retired from the civil service on 31 July 2017.
Regarding the former School Chairperson’s wife who was unduly paid a sum of E5 070.00, her
husband undertook to settle the debt on her behalf but he failed to honour that undertaking.
Subsequently, the Ministry took the matter to court where it is awaiting judgement.
147
Recommendation
The Controlling Officer is urged to follow the court cases and quarterly update the Hon.
Committee on the outcome.
Paragraph 41.7- Audit Inspection Fundukuwela High School – Rent Owed - E22 248.00
The Controlling Officer submitted that the issue of the disparities in rent paid by Teachers
occupying government houses, community built houses and company houses is now at the Joint
Negotiation Table being discussed between government and the workers’ representatives.
Recommendation
The Controlling Officer is urged to follow up the matter to finality and update the Hon.
Committee on the outcome.
Paragraph 41.8 – Nkanyenzini Primary School – Misappropriation of Funds -

E2 928 428.64
The Controlling Officer submitted that the Nkanyezini Primary School Principal was found
guilty by the Teaching Service Commission and was suspended for 24 months without pay for
his transgressions. The Ministry was supposed to start recovering the owed monies from his
salary once he resumed work but he passed away before returning to work.
Recommendation
update the Hon. Committee on progress, failing which he will be charged with contempt of
Parliament.
Paragraph 41.12 – Motshane Primary School – Misappropriation of funds - E121 487. 61
The Controlling Officer submitted that the case of the officer was still pending before the
Teaching Service Commission (TSC) when he retired on 1 June 2017. The Ministry then sought
advice from the office of the Attorney General on how to recover the funds. The matter was
pursued but the Attorney who was handling it resigned from the civil service and it will now be
handed over to another officer to pursue it.
148
Recommendation
and update the Hon. Committee on progress.

MARCH 2015
Emlalatini Development Centre – Institutional Houses
Unauthorised Housing Allowances and Outstanding Rent – E93 219.00
The Auditor General found that there were officers owing rent amounting to E93 219.00 at
Emlalatini Development Centre.
The Controlling Officer submitted that the issue of the officer (5273823) who passed away
before she could finish paying back the money has been referred to the Losses Committee but the
Ministry has still not been called to appear before the Losses Committee.
Officer 5273823 who was owing E26 539.00 is paying back the money at the rate of E443.22 a
monthly and is left with a balance of E6 648.10 while Officer 2205270, who was owing
E31 286.00 is paying E625.72 a month and is left with a balance of E23 151.64.
Recommendation
The Controlling Officer is urged to continue with the recovery and make sure there are no lapses.
He should also follow up the matter with the Losses Committee and update the Hon. Committee
on the outcome.
NTSININI PRIMARY SCHOOL
The following is the summary of the Auditor General’s concerns in the above cited school
with regard to allegedly mismanaged school funds:
 Cancelled cheques totaling E3 100.30

 Signing of blank cheques
 Unsupported cheque payments amounting to E60 563.
 Unaccounted for cash change totaling E2 993.05
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 Undelivered goods totaling E2 534. 30
 Payments made to School Committee Chairman and Deputy Principal amounting to
E24 945.00.
Payments Made to the School Committee Chairperson (E13 845.00) and Deputy Principal
(E11 100.00)
The Auditor General found that payments amounting to E30 485.00 were made to the
School Committee Chairperson and the Deputy Principal allegedly to run school errands.
However, most of the cheque payments had no supporting documents. The Deputy
Principal could not provide supporting documents for E11 100 from a total amount of
E12 590.00 made to him while the School Committee Chairperson could not account for
E13 845.00 from a payment amounting to E17 895.00 made in his name.
The former Deputy Headteacher has fully settled his debt of E11 100.00 while the former School
Chairperson, who had a debt of E15 103.90 has paid back a sum of E3 700.00 leaving a balance
of E11 403.90.
Recommendation
The Controlling Officer should continue monitoring the repayment from the former School
Committee Chairman until the debt is repaid in full.
Teachers Not Paying Rent – E3 094.00
The Auditor General reported that there were four Teachers at the school whose
employment numbers are 2738471, 2739717, 2261878 (E988.00), 2782906 (E312.00) and
9917477 (E676.00) who occupied government quarters without paying rent which had
accumulated to E3 094.00 by the time of the audit.
The Controlling Officer submitted that debt has been fully settled.
150
Recommendation
The Controlling Officer is commended for recovering the money from the Teachers and he
should ensure that there are controls to prevent a repeat of this from happening.
ST MARKS PRIMARY SCHOOL
The Auditor General noted the following irregularities at the school:
 The mysterious disappearance of official receipt books which were later replaced by
unofficial ones
 Unsupported expenditure amounting to E214 198.31 which was made without any
form of supporting documents such as receipts and invoices.
 Suppliers called Pockethailer Investments and Cornerstone Pharmacy, which were
owned by the same person, got privileges from the Principal. For instance, she was
paid a huge sum of money before delivery and some cheques were cashed in the
names of the directors. Other companies were not paid while cheques were cashed
in their names and monies withdrawn. For instance, Emavulane Transport is still
owed an amount of E25 000 for transporting pupils to a school trip in Durban yet
there is a cheque drawn the name of the company.
 The Hon. Committee also observed favouritism of Pockethailer Investments and
Cornerstone Pharmacy as they would deal directly with the Principal who
unilaterally signed their cheques.
 Sometimes payments to companies such as Pockethailer Investments were made
before items were delivered.
 Signatures on delivery notes were forged.
 The Principal failed to account for about E18 000.00 cash from cheques drawn in
his name and the change was not remitted to the school fund.
 Some items were purchased for no visible use. For instance, the purchase of the
pastel software was a clear demonstration of this irregularity. The supplier,
Zwemart Investments, was supposed to deliver a software worth E17 395.12 but he
only delivered a software worth E7 395.12, which also did not function. He gladly
accepted the payment yet he had installed the wrong software.
 One of the suppliers, Nokuvuyo Investments allegedly loaned the school money.
During her appearance before the Hon. Committee, although she admitted
knowledge about the loan allegation, she denied having lent the school some money
151
and claimed to have supplied the school with dictionaries. However, all the Teachers
from the school, who appeared before the Hon. Committee, denied knowledge of the
said dictionaries. The Controlling Officer also revealed that it would have been
improper for the school to purchase the dictionaries since they are supplied by the
Ministry of Education.
 The Principal would sometimes sign cheques on his own while schools were closed
and the accounts personnel only discovered the transactions when schools opened.
 The Principal would also instruct the accounts personnel to process payments to
suppliers without supporting documents. When questioned, he would allegedly
threaten them and insist on processing the cheques.
 The Principal refused to take instructions from the Ministry of Education. For
instance, he unilaterally charged top up fees and purchased stationery yet it was
supposed to be supplied by the Ministry of Education.
 The Principal allegedly refused to report the case of missing cleaning material to the
police when it was reported to him by the Deputy Principal and said such things
happen.
 The Principal allegedly bought electronic gadgets (Tablet and Laptop) for his
personal use using school funds
The Controlling Officer submitted that the former St Marks Primary School Principal was
dismissed from the Teaching Service on 30 August 2018 and the Attorney General is pursuing
the recovery of E520 452.73 which was misappropriated at the school during his tenure. He was
also arrested and charged with fraud.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on the recovery or the
money and the outcome of the court case.
Pockethailer Investments and Cornerstone Pharmacy – E27 000.00
Auditor General’s Response
The Auditor General found that Pockethailer Investments was paid E20 000 for cleaning
materials which were undelivered and Cornerstone Pharmacy was paid a sum of E7 000.00
for a medical aid kit supplies which were not delivered.
152
The Controlling Officer submitted that the company only managed to pay E9 000.00 before it
was liquidated. The balance is being recovered through the assistance of the office of the
Attorney General.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on the recovery
process.
Pastel Accounting Software – E17 395.12
The Auditor General found that the school purchased pastel software worth E17 395.12
from Zwemart Investments but the supplier installed a software worth E7 000.00, which
also did not work.
The supplier has paid back E1 000.00 and undertook to settle the difference in three instalments.
However, he later disappeared before settling the debt. The Ministry has since referred to the
matter to the office of the Attorney General.
Recommendation
The Controlling Officer should quarterly update the Hon. Committee on the recovery process

31ST MARCH 2016
37.0 – None Utilisation of Project Funds on Project E42570 –Procurement of Teaching and
Learning Material for Special Education –E2 000 000.00
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37.0 – Audit Inspection – Mbuluzi High School
The Auditor General found a number of financial irregularities at the school.

Unfortunately, the Principal passed away before appearing before the Hon. Committee.
These irregularities included:
 Operating an unauthorized bank account

 Unauthorised Payments amounting to E410 574.32
 An amount of E60 750.00 was found in the school’s Home Economics Bank Account
and it was allegedly deposited by the former Headteacher but there were no source
documents explaining where the funds came from.
 School records revealed that between November 2013 and November 2014, the
school borrowed money from a certain lady amounting to E137 000.00 in various
intervals and repaid a sum of E177 000.00 without the authority of the School
Committee. On further perusal of the documents, it emerged that only E30 000 of
the loan amount was deposited into the school bank account.
 Funds amounting to E224 000.00 were transferred from the school main account to
the Home Economics account, which was only operated by the School Principal and
Bursar without the knowledge of the School Committee.
 The school paid a fuel bill of E166 751.53 for vehicles used by the Headteacher
 An amount of E161 133.21 made up of E60 954.11 and E100 168.10 was paid from
the school’s main account and Home Economics accounts, respectively, without any
supporting documents and the services/goods paid for were unknown and
unaccounted for.
 Various food items amounting to E35 560.98 were purchased by the school but there
was no record of such items at either the school kitchen or at the tuckshop, which
brought uncertainty about the items paid for
The Controlling Officer submitted that the Principal passed away before responding to the audit
queries and the Ministry sought legal advice from the Directorate of Public Prosecutions (DPP)
on what to do now that the Principal had passed away. The DPP said it could not pursue the
matter in court since the Principal had passed away.
The funds could not be recovered as well from his terminal benefits as he passed away on 14
August 2016 and the terminal benefits were paid out on 25 August 2016.
154
Recommendation
The Controlling Officer is urged to refer the matter to the Losses Committee and quarterly
37.2 – Audit Inspection – Mafutseni Primary School – E309 026.00

The Controlling Officer submitted that the Audit was conducted after the Principal of this
school retired and uncovered a number of irregularities. The Headteacher was
subsequently reported to the police and he was criminally charged for the alleged theft of
E309 026.00 worth of school funds. He is currently out on bail.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress of the court
case.
37.3 – Audit Inspection – Sigombeni High School – E74 754.30

The Controlling Officer submitted that the Audit was conducted after the Principal of the
school had retired and documents proved he could not account for E74 754.30. The former
Principal admitted liability and paid E30 000.00 through his benefits from the Public
Service Pension Fund and the balance remaining was E44 754.30. He has since fully settled
the balance.

31ST MARCH 2017
61. Audit Inspection – Vusweni High School

61.1 Headteacher and Teachers Not Paying Rent – E4 810.00
The Auditor General reported that three teachers at the school were not paying rent and
their debts were as follows:
300247310 – E660.00
3726727 – E2 750.00
155
9750544 – E1 400.00
The Controlling Officer submitted that the Teachers were not paying the rent because the houses
they were occupying were dilapidated. However, Teachers 300247310 and 3726727 have fully
settled their debts while Teacher 9750544 has only paid E700.00.
Recommendation
The Controlling Officer is urged to recover the balance from the owing Teacher and also ensure
that the houses are fixed.
61.2 Contract of Employment for Support Staff – E5 256.00
The Auditor General reported that four members of the support staff comprising two
security guards, a Cook and Secretary were working without any contract of employment.
The Controlling Officer submitted that the support staff have since signed contracts.
Recommendation
The Controlling Officer is urged to ensure that support staff across all schools have signed
contracts of employment within three months after adoption of this Report.
62. Outstanding Imprest as at 31st March 2017 – E47 042.40
The Auditor General reported that there was outstanding imprest of E47 042.40 at the end
of the financial year under review yet imprest should be retired by the 31st of March each
financial year.
The Controlling Officer submitted that the officer who was supposed to retire the imprest passed
away before doing so. The matter has since been settled.
156
Recommendation
The Controlling Officer is urged to ensure timeous reconciliation of the ministry’s accounts and
also conduct spot checks on the imprest.
63. Audit Inspection – Ekubongeni High School
63.1 – Unaccounted for/Missing Admission Fees – E2 680.00
The Auditor General reported that an amount of E2 680.00 collected by the school from
new students as admission fees was missing.
The Controlling Officer submitted that the full amount has since been recovered.
Recommendation
The Controlling Officer is urged to remind school principals about the proper handling of fees in
schools.
64. Payment of Grants, Subsidies and Other Transfer Payments
64.1 – Unauthorised Subvention – E3 968 171.00
The Auditor General reported that an amount of E3 968 171.00 was paid as a subvention to
Swaziland Skills Centres without any legal notice or authority which binds government to
make such a subvention. Instead, the Ministry only produced an unsigned and undated
Memorandum of Understanding between Swaziland Skills Centres and the Ministry of
Education. The skills centres in question are Manzini Industrial Training Centre (MITC),
Nhlangano Agricultural Skills Training Centre (NASTC) and Siteki Industrial Training
Centre (SITC).
The Controlling Officer submitted that the full amount has since been recovered.
157
Recommendation
The Controlling Officer is urged to ensure that subventions are paid out only when there is an
agreement in place, failing which he will be charged with contempt of Parliament. The Hon.
Committee also doubts that these funds were recovered.

31ST MARCH 2018
68.1 – Payment for Partly Delivered Books – E615 896.70

The Auditor General reported that a sum of E615 896.70 was paid to Macmillan Education
in the financial year ended March 2018 for 14 151 textbooks books that were not delivered.
There was also no signed delivery note as proof of receipt of the books.
He further noted another anomaly in that the payment voucher was dated 17 May 2017 yet
the purchase order was prepared on 11 July 2017, which means the payment voucher was
prepared before the purchase order was issued.
Giving a background of the arrangement, the Controlling Officer submitted that for a long time,
government has purchased and kept learning material at Macmillan Education premises. She said
this was after Macmillan won a tender in 1979 where it was awarded exclusive rights to be the
sole publisher of all teaching and learning material produced by the National Curriculum Centre
(NCC). Government also bought some shares (30%) at Macmillan.
Regarding the E615 896.70, she stated that the payment was in line with the distribution
agreement that government has with Macmillan which stipulates that all stock purchased by the
Ministry of Education belongs to government and the stock was checked, signed for and
recorded at the Ministry’s warehouse situated opposite Macmillan offices.
On the payment voucher, she denied that a purchase order was issued but clarified that that her
office issued a letter which has always been recognised as an official order under the joint
venture agreement between the Ministry and Macmillan since the beginning of the partnership.
158
Recommendation
The Controlling Officer is urged to revisit and normalise the agreements between the Ministry
and Macmillan. The arrangement with regarding the warehouse should also be revised and be
run by an officer from the Ministry of Education instead of the current arrangement.
68.2 – Payment for Undelivered Goods – E11 710.00
The Auditor General reported that a sum of E11 710.00 was paid to BURCO General
Suppliers for stationery that was not delivered. The items were further paid for before
being delivered.
The Controlling Officer concurred with the Auditor General’s findings and stated that the
Ministry has since written a memorandum to all departments of the ministry warning them
against not adhering to procurement procedures. She further disclosed that the undelivered goods
were eventually delivered at the Swaziland College of Technology.
Recommendation
The Controlling Officer is fined E400.00 for negligence.
68.3 – Delivery Notes Without Names and Designations of Receiving Officers –

E15 498 468.10
The Auditor General reported that a delivery note for a consignment worth E15 498 468.10
did not bear the full name and designation of the receiving officers. The goods were
received on different dates in the Regional Education Offices.
The Controlling Officer acknowledged the anomaly and undertook to ensure that going forward
full particulars will be provided when receiving goods from suppliers.
Recommendation
The Controlling Officer is urged to ensure that officers who receive goods from suppliers should
properly sign for the goods. He is further fined E400.00 for not having proper controls.
159
68.4 – Salary Paid to Ghost Employees – E1 064 812.36
The Auditor General reported that two Teachers and a Librarian were paid a combined
sum of E1 064 812.36 since their dates of employment in the Ministry’s Career Guidance
Department yet all three officers never officially assumed their duties either in the Ministry
or the Department. The “employees” were also unknown to the Director of Career
Guidance and there was no evidence that the Teaching Service Commission deliberated on
the appointment of the said Teachers.
The officers are:
 Employee 4159223 (Teacher) – E286 950.53
 Employee 60074388 (Teacher) – E457 516.53
 Employee 0247598 (Librarian) – E320 345.30

The Controlling Officer acknowledged the anomaly and reported that the Librarian, after
appointment, cross-transferred with another officer occupying a similar position and went to
work in the Big Bend National Library while the other officer went to work at the Career
Guidance Office. The Controlling Officer submitted that the anomaly has since been normalised.
However, while concurring that the situation was eventually normalised, the Director Guidance
revealed that there was a lengthy period when no one was rendering the service since the officer
appointed did not show up to work.
Regarding the Teachers, the Controlling Officer submitted that Teacher 4159223 retired on
October 2016 while Teacher 60074388 is a Teacher at Mcuba Primary School. She said the
Ministry investigations revealed that there was an error in their Human Resources management
system where the posts were allocated wrong location codes.
Recommendation
The Controlling Officer is urged to engage the Teaching Service Commission regarding the issue
of posts and also monitor the allocation of posts.
68.5 – Salary Overpayments During Unpaid Leave of Absence – E126 723.70
The Auditor General reported that about 20 officers, inclusive of Teachers and members of
the Ministry’s administration, were paid a total of E126 723.70 in salaries yet they had
gone on unpaid leave of absence to take part in the national elections.
160
The Controlling Officer submitted that about 12 of the officers have paid back the money in full
(E22 731.18) while the others are still paying it back.
Recommendation
The Controlling Officer is urged to continue recovering the debt until it is fully settled. He is
further fined E400.00 for allowing the payment of salaries to such a high number of officers who
were not at work.
68.6 – Salary Overpayments to Employees on Training – E92 012.21
The Auditor General reported that four officers were overpaid their salaries to the tune of
E92 012.21 while they were on study leave.
The Controlling Officer submitted that three of the officers have started paying back the money.
A sum of E28 228.88 has been recovered so far.
Recommendation
Committee on progress. He is further fined E400.00 for allowing the anomaly to occur.
68.7 – Unsupported and Unauthorised Overtime Payments – E51 811.37
The Auditor General reported that nine officers, comprising eight drivers and a Labourer
were paid unsupported overtime claims amounting to E51 811.37.
The Controlling Officer produced the authority for seven of the officers and explained that the
non-availability of the authority might have been caused by the non-filling of the documents on
time in the employees personal files. Only two officers’ authorities could not be found and these
employees have been engaged and they have agreed to repay the money.
Recommendation
The Controlling Officer is urged to recover the money from the two officers and is further fined
E400.00 for paying unsupported overtime claims.
161
68.8 and 9 – Failure to Assume New Duties After Promotion and Promotion of an
Unqualified Officer: Assistant Career Guidance Officer – E524 352.38
The Auditor General reported that an Assistant Administrative Clerk was promoted to the
post of Assistant Career Guidance Officer without the relevant qualifications. The post
required that the incumbent should be possess a Bachelor’s Degree in Social Sciences or
Humanities or a knowledge in Information Communications Technology but the officer did
not have any of these qualifications. Instead he only had an O’Level Certificate with poor
grades.
The same officer, who was promoted in August 2014, did not report to his new duty station,
which was in Nhlangano. Instead he continued working in the Ministry’s Headquarters in
Mbabane and did not render the service he was paid for. As a result, at the time of the
audit, he had been paid a sum of E524 352.38, over a period of 43 months, without
rendering the service.
The Controlling Officer concurred with the Auditor General’s findings and submitted that the
officer appealed his deployment to Nhlangano claiming that his life was in danger in the
Shiselweni region since he had supposedly unearthed a lot of rot committed by Teachers in that
region which led to some of them facing disciplinary cases at the Teaching Service Commission
and criminal cases, hence he had made enemies with them.
The officer himself appeared before the Hon. Committee and reiterated what the Controlling
Officer said. He further stated that he was given a verbal instruction by the then Principal
Secretary to assist the office of the Under Secretary – Schools Manager with investigating cases
of misconduct by Teachers.
The Schools Manager informed the Hon. Committee that the Ministry had been unsuccessful in
trying to re-designate the post of Assistant Career Guidance Officer occupied by the officer so
that he could continue with his duties in Mbabane.
Regarding the officer being promoted to a post he was not qualified for, it was submitted that the
officer did not apply for the post and never underwent any interviews. Instead, he was formally
recommended for promotion by the former Principal Secretary. A letter signed by the former
Principal Secretary where he was recommending the officer to the Civil Service Commission
was produced as evidence.
Recommendation
The Controlling Officer is urged to engage the Civil Service Commission on the possible
redeployment of the officer to a field he is more relevant in since he does not qualify to hold the
position he was promoted to. He is fined E400.00 for allowing this anomaly to occur.
162
68.10 – Failure to Maintain a Vote Book
The Auditor General reported that the Ministry did not maintain a vote book where it
recorded transactions under the recurrent and capital expenditure. Also, there was no
consistency in the recording of payment vouchers, which led to the Ministry relying on
figures in the government system, which may have missing transactions that were still
being processed.
The Controlling Officer submitted that all along the Accounts Department in her Ministry was
understaffed but the posts have since been filled, hence she was hopeful that the vote book would
be maintained.
Recommendation
The Controlling Officer is fined E400.00 for failure to maintain the votebook.
68.11 – Under Expenditure on Project E33 599 – School Furniture – E633 240.80
The Auditor General noted an under expenditure of E633 240.80 under the above project.
The Controlling Officer submitted that the company which had been given the tender to supply
the furniture failed to deliver citing an increase in prices where it sourced the materials. The
contract was then terminated. The Ministry later engaged other suppliers who delivered the
furniture and the funds were used.
Recommendation
The Controlling Officer is urged to review the tender processes and give tenders to competent
companies with a proven track record in delivering on time.
163
FINANCE – HEAD 34

31ST MARCH 2011
Paragraph 27.6 (c) and (d): Audit Inspection – Revenue Collection – Mankayane Revenue
Office and Delayed Banking – E36 383.55
The Controlling Officer submitted that the ex-employee was served with summons and
particulars of claim for the sum of E19 212.38 on March 17, 2017. The matter is pending in court
Recommendation

31ST MARCH 2012
Paragraph 24.1 (f): Double Payment of Advance – Employment No. 6692924 – E30 197.00
The Controlling Officer stated that the officer was served with summons on March 22, 2017. The
matter is pending in court.
Recommendation
164
F. AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED
31ST MARCH 2015
Undisclosed Dividends Received
Misclassified Revenue – E96 461 955.09
Audit of the Statement of Public Debt
Penalty Payments – E24 167. 16
Defunct Computer System (CS – DRMS)
Omission/Exclusion of Domestic Debt in Financial Statements
Exclusion of Domestic Debt that Generated Investments
Non-Disclosure of Sinking Fund
Non- Disclosure of the Hedge Fund with JP Morgan – E44 380 000.00
Non-Disclosure of On-Lending Liabilities
The Auditor General expressed concern that information on reimbursements by Public

Enterprises and information regarding on-lending liabilities which arose as a result of the
Swaziland Government signing warranties attesting as a Guarantor on behalf of borrowing
Public Enterprises was not provided for audit purposes.
165
The Controlling Officer submitted that Public Enterprises who failed to comply with this law
will be referred to the Disciplinary Tribunal as per provisions of Section 10 of the Public
Enterprises Act of 1980.
Recommendation
The Controlling Officer is urged to report these Public Enterprises to the Disciplinary Tribunal
within 30 days after adoption of this Report by the Hon. House and quarterly update the Hon.
Committee on the verdicts.
Differences in External Debt Closing Balances on 31st March 2015 – E46 086 700.00
The Auditor General found that in the financial statements produced by the Treasury
Department, the closing balance of external debt was reported as E3. 603 billion whereas
according to the monthly report, for March 2015, it was reported as E3.65 billion resulting
in an unexplained variance of E46 086 700.00
The Controlling Officer submitted that the differences were caused by the exchange rate
difference at the time of submitting the payment at the Central Bank of Eswatini and remitting
the converted actual payment to the beneficiary in foreign currency. The payments, according to
the Controlling Officer, are now captured in the invoice tracking system to facilitate
reconciliation at the earliest possible time. The reconciliations are now done quarterly.
Recommendation
The Controlling Officer is urged to advise Treasury Department not to produce its own report but
should base its report on the data provided by the Public Debt Unit under the Ministry of Finance
since the financial statement is prepared by the Public Debt Unit and the Unit is expected to
reconcile its figures with the Central Bank of Eswatini.

31ST MARCH 2016
166
38.0 Undisclosed Dividends – E8 754 179.65
38.1 Pan African Parliament (PAP) Budget – E4 405 314.65
38.2 – Audit of the Statement of Public Debt
(a, b and c) Sinking Fund Investment, Differences in the Balance and Depletion of Sinking
Fund

(d)Unreconciled Value of Amortised Public Debt
(e)Penalty Payments – E19 559.89
(f)Hedge Account – E53 268 697.62

31ST MARCH 2017
68. Undisclosed Dividends in the Detailed Statement of Revenue – E5 600 000.00
The Auditor General found that a sum of E5 600 000.00, in respect of dividends from
Swaziland Railway, had not been disclosed in the detailed statement of revenue.
The Controlling Officer submitted that confirmation of the dividend from Swaziland Railway
was delayed and a correction was later made through a Journal Voucher.
Recommendation
The Treasury Department should establish timelines on when the dividends should be submitted.
167
68. 1- Overstatement of Dividend Revenue – E6 056 857.00
The Auditor General noted that dividend revenue received from Nedbank Swaziland in the
2015/16 financial year amounting to E6 056 857.00 was captured in the 2016/17 financial
year, which resulted in an overstatement of dividend revenue.
The Controlling Officer submitted that confirmation of the dividend Nedbank was received after
the close of the 2015/16 financial year, hence the dividend was then captured in the following
financial year.
Recommendation
The Treasury Department should establish timelines on when the dividends should be submitted
and there should be penalties on those who fail to remit their dividends on time.
69. Audit of Unpaid Account Receivables
69. 1- Outstanding Loan of E476 027.21
The Auditor General reported that the Swaziland Development and Savings Bank had
outstanding loans amounting to E476 027.31 as at 31 March 2017, which were repayable
over a period of 25 years but the repayments were not done.
The Controlling Officer submitted that the Ministry is unable to locate the relevant agreements
pertaining to this loan. The Ministry, is therefore, looking at other avenues on how to solve the
issue.
Recommendation
The Treasury Department should quarterly update the Hon. Committee on progress.
168
31ST MARCH 2018
The Auditor General found that the Ministry overspent by E6 074 296.05 on personnel
costs under Statutory Expenditure (Head 01).
The Controlling Officer submitted that the over expenditure was caused by the appointment of
new judges and acting judges as well as the transfer of some Magistrates from being paid under
Head 38 (Judiciary) to be paid under Head 01 (Statutory Expenditure) in compliance with the
Constitution of Swaziland Act, 2005.
During the 2017 financial year, four Judges were added to the Supreme Court, five Judges were
appointed to the High Court and Four Magistrates were also appointed.
Recommendation
The Controlling Officer should request a supplementary budget when there is a need for an over
expenditure instead of overspending without authority.
70.1 Unauthorised Over Expenditure on Recurrent Vote – E39 611 657.63
The Auditor General found that the Ministry overspent by E39 611 657.63 on the public
debt.
The Controlling Officer concurred with the Auditor General and undertook to ensure that
payments are within the released amounts.
Recommendation
The Controlling Officer is fined E400.00 for the over expenditure and is advised to ensure that
there is a sufficient budget provision for the public debt.
169
TREASURY AND STORES – HEAD 35
31ST MARCH 2016
39.0 – Under Expenditure on Project G60099 – Installation of Integrated Financial

Management Information System in Swaziland (IFMIS) – E238 562.20

An amount of E1 000 000.00 was released for this project but actual expenditure was
E761 437.80 resulting in an under expenditure of E238 562.20.
The Controlling Officer submitted that during the 2017/18 financial year, 90 bank accounts were
fully reconciled and 30 dormant accounts were closed. The reconciliation exercise ongoing even
though there are challenging in accessing bank statements from the Central Bank.
It was also disclosed that the term of office for the extra clerical workers who were engaged
temporarily ended on 31 December 2018.
Recommendation
The Controlling Officer is urged to engage Cabinet with a view to engage extra-clerical staff to
do reconciliations.
39.1 Withdrawal from General Account – E1 342 848.32

31ST MARCH 2017
70 – Unsupported Transaction - E332 535 660.00

Income amounting to E332 535 660.00 was declared as recovered from the Swaziland
Revenue Authority (SRA) as at 31 March 2017, in respect of partial payment of
accumulated outstanding revenue from SRA amounting to E3 519 802 140.00, leaving a
170
balance of E3 187 266 480.00. The Auditor General expressed concern that the recovered
revenue did not have supporting documents from SRA on the taxes collected.
The Controlling Officer submitted that a request for the supporting documents was made to the
SRA but they were not availed.
Recommendation
The Controlling Officer and the Eswatini Revenue Authority should come up with a method of
reconciling the revenue in order to come up with a proper figure to the satisfaction of both
parties.
71. Audit of Appendix 2 – Detailed Statement of Assets
71.1 – Offsetting Assets and Liabilities

The Auditor General noted that the Treasury’s Detailed Statement of Assets shows both
assets with credit balances under assets, a situation which results in offsetting assets and
liabilities.
The Controlling Officer acknowledged the Auditor General’s findings and disclosed that the
situation has been corrected in the statement for the 2018 financial year.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee regarding IFMIS,
which is aimed at correcting such anomalies.
71.2 , 71.2.1 and 71.2.3– Misstatement of Bank Balances

The Auditor General noted that some bank balances have been understated in the detailed
statement of assets. The accounts were understated by E5 242 837.086.79. The statement
shows the balances as overdrawn while the bank statements obtained from the Central
Bank of Eswatini show that the accounts were not overdrawn.
Other bank balances were overstated and showed larger amounts yet the bank statements
showed lesser amounts.
171
Some of the statement of assets did not tally with other statements.
The Controlling Officer stated that reconciliation was ongoing and 93 bank accounts have been
successfully reconciled. She stated that bank accounts did not balance with the cashbook due to
delays in updating previous years balances which are quite voluminous.
Recommendation
The Controlling Officer is urged to engage Cabinet with a view to engage extra-clerical staff to
do reconciliations on time to prevent the distortion of government accounts.
71.4 – Missing Supporting Documents

The Auditor General noted that the detailed statement of assets of the 2017 financial had
some balances which had missing supporting documents. These balances amount to
E3 938 820 366.08
The Controlling Officer submitted an attachment to the Hon. Committee with the missing
supporting documents.
Recommendation
The Controlling Officer is urged to provide the relevant information to the Auditor General on
time.
72. Detailed Statement of Liabilities
72.1 – Liabilities Recorded as Positive Balances

The Auditor General noted that the Accountant General records increases in liabilities,
revenue and capital account which were presented as positive figures yet such reporting
may distort the accounts.
172
The Controlling Officer acknowledged the Auditor General’s observation and submitted that the
error has since been corrected in subsequent financial years.
Recommendation
The Controlling Officer is urged to do reconciliations on time.
72.2 – Non-Movement of Liabilities

The Auditor General reported that there was no movement in liabilities, which means that
approved programmes were not being executed and repayment of liabilities was not done.
The Controlling Officer acknowledged the Auditor General’s observation and submitted that
most of the liabilities related to projects that had long been finalized, hence they remained static
over time. She said the accounts balances were being reconciled and a true picture would be
presented once the reconciliation process has been concluded.
Recommendation
The Controlling Officer is urged to submit proof that the matter has been resolved effectively
once the reconciliation process has been concluded.
72.3 – New Transactions Appearing on the Statement

The Auditor General observed that there were new transactions in the statement which did
not appear in the 2015/16 financial statement, which gives the impression that government
had committed itself to new obligations yet the Auditor General was not furnished with
supporting documents of these new transactions.
The Controlling Officer submitted that some of the transactions were created in the 2016/17
financial year with the exception of the account for Agricultural Inputs which was reported under
Appendix 9 since it is a Grant. She further stated that the Treasury had sought more information
on donor funding from the Ministry of Economic Planning and Development.
She then highlighted that some of the special funds and reserves transactions were not new but
had been misclassified in the 2015/16 financial year.
173
Recommendation
The Controlling Officer is fined E400.00 for failure to properly prepare her accounts and further
urged to submit the relevant documents on time.
73 – Non-submission of Statements for Audit

The Auditor General expressed concern that the Treasury did not submit some statements
for audit. One of these statements was the Micro Projects Co-ordination Unit
Administration Account which had been in existence for years but the Auditor General had
not been furnished with its statements.
The Controlling Officer said it was an oversight on her part not to submit the statement. .
Recommendation
The Controlling Officer is fined E400.00 for not submitting the financial statements

31ST MARCH 2018
71 – Undisclosed Revenue - E16 300 855.44

Revenue amounting to E16 300 855.44 was not disclosed in the Detailed Statement. This
money was collected in respect of scholarship repayments and revenue collected from the
CTA through the sale of boarded vehicles.
The Controlling Officer submitted that the Treasury Department will write to the Central Bank of
Eswatini requesting that the money be transferred to the General Account. Regarding the money
from the CTA revenue, the Accountant General said she reported about the funds in the Trading
Accounts.
174
Recommendation
The Controlling Officer is urged to update the Hon. Committee on whether the money has been
transferred to the General Account within 30 days after adoption of this Report by the Hon.
House.
72 – Unexplained Reduction in Recurrent Revenue – E326 288 183.07

The Auditor General noted a reduction in revenue amounting to E326 288 183.07. The
reduction is in respect of income tax, Pay As You Earn (PAYE) source deductions, PAYE
assessment payment, management fees, graded tax and real property rentals.
The Controlling Officer submitted that her office is not responsible for setting targets for revenue
collection but is only responsible of accounting and reconciliation of revenue deposited in the
revenue offices.
Recommendation
The Controlling Officer should monitor receipts of revenue from Eswatini Revenue Authority
against the set target.
73 – Variances in Detailed Statement of Revenue and the Eswatini Revenue Authority

(ERA) Revenue Report

The Auditor General noted a difference of E1 343 040 985.02 in the amount collected by the
Eswatini Revenue Authority in respect of custom duty, graded tax, income tax and road
tolls and the amount reported by the Treasury Department.
The Controlling Officer attributed the error to reconciliation. She disclosed that a number of
initiatives have been put in place to prevent a recurrence of such an anomaly in future.
Recommendation
The Controlling Officer is urged to improve the reconciliations done by the Treasury
Department.
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74.1 and 2 – Mistatement of Bank balances due to non-reconciliation and misstatement of
bank balance due to error

The Auditor General noted that certain bank balances did not tally between records in the
cashbook and bank statements from the Central Bank of Swaziland. He also reported that
the bank balances were misstated by E27 361 040.12 due to an error.
The Controlling Officer attributed the error to a backlog in reconciliation, which is still ongoing.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on reconciliations.
74.3 – Investment (Strategic Oil Reserve Fund) without Returns – E25 697 415.36

The Auditor General noted that a balance of E25 697 415.36 which was meant as an
investment from the Fund has remained the same for the past five years.
The Controlling Officer submitted that the investment was put on hold pending consultations on
investment logistics with the Ministry of Natural Resources and Energy.
Recommendation
The Controlling Officer should set up proper guidelines on the use of the Fund and update the
Hon. Committee on progress.
75.1 – Unverified Debit Balances – E13 114 978 890.50

The Auditor General highlighted unverified debit balances amounting to
E13 114 978 890.50
The Controlling Officer attributed this state of affairs to:
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(a) Operation of medical referral scheme below the line without any budget provision
(b) Operation of trading accounts which have more expenditure than revenue
(c) Non-reconciliation of accrual liabilities and deductions in the payroll
(d) Non-reconciliation of special funds.
Recommendation
The Controlling Officer is fined E400.00 for failure to monitor the funds.
76 – Unlawful Contributions to Swaziland National Provident Fund (SNPF)

The Auditor General reported that pension contributions amounting to E5 270.42 were
unlawfully made to the SNPF on behalf of employee 2266653 instead of the Public Service
Pensions Fund (PSFP).
The Controlling Officer submitted that the Treasury Department was supposed to remit
E29 459.88 to the PSPF, which was outstanding pension contribution by the officer. From the
said amount, a deduction of E5 270.42 was paid to SNPF and the difference was remitted to
PSPF. She undertook to exercise more vigilance in future.
Recommendation
The Controlling Officer is fined E400.00 for failing to exercise vigilance and urged to be vigilant
in future.
77 – Unauthorised Exit from the Public Service – Employee 91255636 – E15 090.34

The Auditor General reported that the cited officer exited the civil service in December
2010 without authority and serving notice and the authority was eventually granted in 2017
and was granted a month notice period, which she paid. She, therefore, owes government
E15 090.34 for the other two months in which she should have served her notice.
The Controlling Officer submitted that the officer was granted a lesser period of resignation by
the Ministry of Public Service. She acknowledged that there was some deviation from the
established procedures but the Ministry of Public Service would be in a better position to explain
the reasons for the deviation.
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Recommendation
The Controlling Officer is urged to engage the Ministry of Public Service on the issue and then
update the Hon. Committee on the outcome of the deliberations.
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LABOUR AND SOCIAL SECURITY – HEAD 40
AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST MARCH

2015
Fraudulent Workman’s Compensation Claim LAB/C/3/Case File No.1/9457/26/06/08 –

Employment No. 3855160 = E62 523.55
The Auditor General found that government paid twice for the same accident and a further
attempt was made to claim for the third time. On top that, the employee was paid a
Temporary Disability Compensation yet he did not suffer any temporary loss of earnings
since he continued earning his salary during the period of absence due to the injury.
Therefore, he was not entitled to compensation for loss of earnings.
The Controlling Officer submitted that the matter is being investigated by both the Police and the
Anti Corruption Commission.
Recommendation
investigation.
Workman’s Compensation Claim LAB/C/3/1445/07 Case File No. 1445 of 2007 –

Employment Number 3322024 – E114 227.96
AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2016
40.0 Non Compliance with Workman Compensation Act, 1983 – E130 680.00
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MARCH 2017
The Auditor General reported an over expenditure of E1 084 794.41 on CTA charges.
The Controlling Officer submitted that the Ministry had based its expenditure patterns on the
appropriated budget yet the Auditor General based his audit on released funds.
Recommendation
The Controlling Officer is urged to spend as per released amounts instead of per appropriation.

MARCH 2018
78. Overpayment of Salary – E27 880.26
The Auditor General reported an overpayment of E27 880.26 in respect of salaries to an

officer who had taken unpaid leave of absence from work to participate in the national
elections.
The Controlling Officer submitted that the officer has paid back the money in full.
Recommendation
The Controlling Officer is urged to be more vigilant in future.
The Auditor General reported an over expenditure on CTA charges.
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The Controlling Officer submitted that the Ministry had based its expenditure patterns on the
appropriated budget yet Auditor General based his audit on released funds.
Recommendation
The Controlling Officer is urged to spend as per released funds instead of per appropriation.
80.1, 2 and 3 Non - Maintenance of Records
The Auditor General reported that the Ministry did not maintain a vote book, stores
ledger, inward book and invoice register much against Financial and Accounting
Instruction 0203, which states that accounting officers should ensure that all books of
accounts are correctly posted and kept up to date.
The Controlling Officer submitted that the Ministry was now keeping and updating these
important documents.
Recommendation
The Controlling Officer is fined E200 for failure to maintain records.
80.2 Unlawful Claiming of Sitting Allowance – E1 400.00
The Auditor General reported that the Ministry paid sitting allowances amounting to
E1 400.00 to three (3) members of the Training and Localisation Committee yet they had
not attended any meetings.
The Controlling Officer submitted that the Ministry verified the information and discovered that
two of the Board members were appropriately paid while one had been paid yet he had not
attended the meeting. The Board member has since paid back the money.
Recommendation
The Controlling Officer is urged to exercise more vigilance in future when making such
payments, failing which he will be charged with contempt of Parliament.
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80.3 Unlawful Payment of Housing Allowance and Defaulted House Rent – E4 965.00
The Auditor General reported that Officer 3549054 was paid a housing allowance
amounting to E2 925 while occupying a government house and rent amounting to E540.00
was not deducted from her.
He also reported that rent amounting to E1 500.00 was not deducted from another Officer
(40006639).
The Controlling Officer submitted that Officer 3549054 has fully settled her debt while officer
40006639 was left with a balance of E1 275.00.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on the recovery and submit proof
within 30 days after adoption of this Report by the House.
80.4 Underpayment of Rent by Officers – E25 784.00
The Auditor General reported that seven officers under the Ministry were underpaying
rent, which had accumulated to E25 784.00 over the years.
The Controlling Officer submitted that the Ministry of Public Service had made an error in
computing the officers’ rent due. The officers are currently paying the correct rental amounts.
Recommendation
The Controlling Officer is urged to monitor the payments of the rents.
80.5 – Rental Payments for non-functional photocopying machine
The Ministry paid E50 762.00 as rentals for a photocopying machine that was not
functioning. The machine was rented for a period of five years from 2010 to 2013 but it
ceased operating in 2013. Despite this, the Ministry continued paying and even renewed the
contract for another five years.
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The Controlling Officer submitted that it was not true that the machine completely stopped
working but stated that it worked sporadically and stopped due to either faults or failure to
purchase consumables like toner. It was also explained that the contract between government and
the service provider stipulated that the contactor was at liberty not to fix the machine if
government owed the rentals.
Recommendation
The Controlling Officer is fined E400.00 for renewing the contract even when the equipment
was faulty. He is further urged to scrutinize the contracts to ensure that government does not lose
a lot of money.
80.6 – Unsupported Overtime Claims – E85 587.39
Overtime claims amounting to E85 587.39 were paid to a number of officers who are said
to have worked overtime during national events. However, the authority pay the overtime
did not specify which national events the officers were engaged in and the authorized dates
were not stated. As a result one officer, for instance, was paid for being away on national
duties from 2 March 2016 until 19 September 2016.
The Controlling Officer submitted that the officers were requested by the Ministry of Home
Affairs and that Ministry was better positioned to explain what could have transpired.
The Controlling Officer in the Ministry of Home Affairs failed to provide satisfactory answers
regarding the engagement of these officers when he appeared before the Hon. Committee.
Recommendation
The Controlling Officer is urged to recover the money from the officers since there was no proof
from the Ministry of Home Affairs that they were indeed working overtime during national
events and quarterly update the Hon. Committee on the recovery process.
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80.7 – Unauthorised Acting Allowances Claims – E428 927.82
The Ministry paid acting allowances to about 13 officers yet there were no supporting
documents as evidence that these acting appointments had been authorized by the Civil
Service Commission.
The Controlling Officer submitted that the authority could not be found during the audit but was
eventually found. It was discovered that only one officer (3948147) was not entitled to receive
the acting allowance and he has paid back the money in full (E1 358.73).
Recommendation
The Controlling Officer is urged to submit proof that the other officers were entitled to the acting
allowance, failing which they should also pay back the money.
80.8 – Salaries Paid to Officers while on Suspension – E797 917.93
A sum of E797 917. 93 has been paid by the Ministry to different officers who have been on
suspension with full pay pending the finalization of their criminal cases. Some have been
away from work from as far back as 2014.
The Controlling Officer submitted that the Ministry is in consultation the Civil Service
Commission for the lifting the suspensions. As a result, one officer (Localisation Officer) has
been reinstated.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee regarding consultations
with the Civil Service Commission.
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80.9 – Hiring of Extra Clerical Officer to Perform duties of a suspended Localisation
Officer – E126 250.00
The Ministry paid two people for the post of Localisation Officer after hiring a Clerical
Officer to perform the duties of the Localisation Officer who was on suspension on full pay.
This resulted in the overpayment of the post by E126 250.00
The Controlling Officer submitted that the Ministry had no choice but to get someone to act in
the position since the incumbent was on suspension and there was no one in that office rendering
the service.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress. He is also
fined E200.00 for hiring the officer to perform duties of an officer who was still in the
government system.
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PUBLIC SERVICE – HEAD 41
MARCH 2014
Paragraph 44.1 –Occupation of Government House I-B Stewart Street – E6 240.00
B. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2015
Occupation of Government Quarter Beyond Retirement Age – Employment No. 3270099 –

E15 600.00
The Auditor General found that Officer No. 3270099 continued to occupy government
quarters beyond retirement for six months, without paying rent, resulting in a loss of
revenue amounting to E15 600.00 to government.

The Controlling Officer submitted that there is nothing that can be recovered from the officer in
lieu of the debt.
Recommendation
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C. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST
MARCH 2017

The Auditor General found that there was an over expenditure of E6 149 824.11 on Grants
and Subsidies.

The Controlling Officer submitted that there was a technical error that occurred when the
Ministry paid subventions to ESAMI and IDM and the funds were charged to the recurrent vote
instead of the suspense account. He said the error has since been corrected.
Recommendation
The Controlling Officer is urged to pay more attention on the use of public funds.
D. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2018
81. – Audit Inspection – Long Term Study Loans

81.1 to 6 Improper Awarding of In-Service Training Scholarships to Undeserving
Beneficiaries – E6 675 669.33

The Auditor General found that In-Service Training Scholarships amounting to
E6 675 669.33 were awarded to undeserving beneficiaries. The amount includes:
(a) unlawful scholarships awarded to members of the public (E3 131 929.80)
(b) unlawful in-service scholarship awarded to school leavers (E1 756 634.17)
(c) scholarships awarded to public enterprises employees (E1 787 105.36)
There were also additional in-service scholarships amounting to E785 679.75 which were
awarded to some civil servants before they had served the mandatory period before they
could be eligible for another scholarship. Section 3 of the Government Training Policy
stipulates that an officer who has undertaken a long term training programme should
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return and serve a minimum of two years before being considered for an additional
scholarship.
It was further gathered that some of the beneficiaries did not complete the scholarship
award forms, which helps to provide details about the beneficiaries and some of the
beneficiaries did not sign bonding agreements with government. The bonding agreement is
made to ensure that government retains the officer’s newly acquired skill/expertise.

Appearing before the Hon. Committee, the immediate former Controlling Officer concurred with
the Auditor General and stated that when he was appointed into the post he discovered this
anomaly and sought answers on what could have gone wrong but none were forthcoming. As a
result, he ended up reporting the issue to the Anti Corruption Commission for investigations.
Another former Controlling Officer who was the Controlling Officer when some of these
scholarships were awarded alleged that there was a National Training Policy which allowed
government to pay for non-civil servants. However, when the Ministry was given an opportunity
to search for this document, they returned after a month and said they could not find it.
During the Ministry’s second appearance, the acting Controlling Officer submitted that the
Ministry decided to then recover the funds from the beneficiaries since there was no
documentation authorizing them to benefit from the In-Service Training Scholarship. She
disclosed that some of the beneficiaries were co-operating and have already started paying back
the money while others were refusing to pay it back. There were others who the Ministry could
not locate as they were reported to have left the country.
Recommendation
The Controlling Officer is urged continue recovering the money and update the Hon. Committee
quarterly on progress. He should seek the Attorney General’s assistance on those refusing to pay
the money.
82. – Overpayment of Salary due to non-staggering – E1 560 670.19

The Auditor General found that about 41 civil servants from different Ministries had been
overpaid by E1 560 670.19 due to non-staggering of their salaries while they were on study
leave.
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The Controlling Officer submitted that the Ministry had started recovering the money from some
of the civil servants but it was proving difficult to locate some of them since some of these
scholarships were awarded as far back as 2005 and some of the officers had either exited the
civil service or died.
Recommendation
The Controlling Officer is urged to continue recovering the money and continue looking for
those who disappeared with the assistance of the Police. He should refer the debts of those who
died to the Losses Committee
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INFORMATION, COMMUNICATION AND TECHNOLOGY – HEAD 43

31ST MARCH 2014
Paragraph 45.0 (a-c) – Audit Inspection – Swaziland National Library Services
The Auditor General reported that 20 executive desks, amounting to E219 600.00 were
purchased from PSD Investments. However, during a physical verification she discovered
that only four desks were delivered at the Manzini Library instead of 20. She further noted
that the delivery note was signed to acknowledge delivery yet the furniture was partly
delivered resulting in furniture amounting to E95 680.00 missing and untraceable.
The Controlling Officer stated that the matter is still under investigation by the relevant
government agencies (Anti Corruption Commission and the Royal Swaziland Police Fraud and
Commercial Crimes Unit).
Recommendation
investigations.

31ST MARCH 2016
41.0 – Under Expenditure on Project G55799 – Development of a Document Management

System – E1 247 413.94
The Auditor General observed that the project underspent by E1 247 413.94
The Controlling Officer submitted that the project was 95% complete. He explained that it was a
pilot project involving five government ministries. Currently, the physical infrastructure of the
Ministries is being rehabilitated. It is envisaged that the electronic side of the programme will be
developed in July 2019 and thereafter be rolled out to other government Ministries.
190
Recommendation
project within 30 days after adoption of the Report by the Hon. House.
41.2 Over Expenditure on Project M33170 – Construction of Bio Technology Park at

Nokwane – E15 491 861.19
41.3 Under Expenditure on Project E38199 – Swaziland National Library and

Bibliographic Network – E1 039 510.80
The Auditor General noted an under expenditure of E1 039 510.80 in the project after an
allocation of E3 000 000.00 had been released for the project.
The Controlling Officer submitted that the project was finally undertaken by the Ministry’s
Computer Services Department after the engaged service provider proved to be expensive.
Recommendation
The Controlling Officer is urged to avoid under expenditures in future but he is commended for
utilizing in-house technical expertise as this saves costs.
41.4 Outstanding Revenue – Advertising Fees – E274 781.46
The Auditor General noted an amount of E274 781.46 was reflected by the Ministry as
outstanding revenue for advertising fees yet Treasury records reflected that the
outstanding fees were E1 197 355.50.
Also, among the payments made, fees amounting to E588 765.64 were reflected as paid
through the Electronic Funds Transfer (EFT) system but there was no proof that these
funds were deposited into government account.
The Controlling Officer reported that his Ministry was actively recovering the outstanding
revenue and a balance of E60 954.71 is currently outstanding from the initial amount of
E274 781.46.
191
Recommendation
The Controlling Officer is urged to continue recovering the funds and quarterly update the Hon.
Committee on progress. He is also urged to improve the reconciliation.

31ST MARCH 2017
76.1 – Outstanding Loan of E2 588 775.31
The Auditor General reported that the Swaziland Post and Telecommunications
Corporation (SPTC) had a Danish loan amounting to E2 588 775.31, which was taken in
2001 and was supposed to be paid over a period of 25 years. However, it appears SPTC did
not repay the loan.
The Controlling Officer submitted that there were some loans which government took over and
this was one of those loans, hence it was no longer being serviced by SPTC.
Recommendation
The Controlling Officer is urged engage the Ministry of Finance to clear the loan from the
Ministry’s account and update the Hon. Committee within a month after adoption of this Report
by the Hon. House.
77 – Unauthorised Over Expenditure on Recurrent Vote – E1 163 349.87
The Auditor General reported an over expenditure of E1 163 349.87 on CTA charges.
The Controlling Officer submitted that the scope of work in the Ministry has been increased but
the budget was decreased. He further disclosed that another challenge had to do with fuel which
is used to power aerial masts which have been installed all over the country for Emaswati to
connect to the national radio station. He said the Ministry has repeatedly asked for the budget to
be increased but their requests have failed.
192
Recommendation
The Controlling Officer is fined E400.00 for overspending on CTA and urged to adhere to the
budget released.
78 – Under Expenditure on Project G55799 – Development of Document Management

System – E5 944 778.89
The Auditor General reported an under expenditure of E5 944 778.89 under the above
mentioned project.
The Controlling Officer submitted that the project has since commenced and it is near
completion.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on the project’s
progress.
79 – None Utilisation of Project Funds – M34270 – Construction of Information

Technology Park at Phocweni – E4 725 000.00
The Auditor General reported that funds earmarked for this project amounting to
E4 725 000.00 were not utilized.
The Controlling Officer submitted that the project was donor funded and the money was paid on
the Ministry’s behalf by the Ministry of Economic Planning and Development, which is
responsible for managing donor funds on behalf of government.
Recommendation
The Controlling Officer is urged to take an active role in projects that involve the Ministry to
avoid situations where things they know nothing about may occur.
193
31ST MARCH 2018
83. – Outstanding Imprest as at 31st March 2018 – E6 240.21
The Auditor General reported that cash amounting to E6 240.00 was not retired before the
date specified in the imprest warrant, which is March 31.
The Controlling Officer submitted that the money was retired in 2012. He explained that the
query came about due to an error from both the Central Bank and the Treasury Department who
had debited the same amount twice. The error has since been corrected.
Recommendation
The Controlling Officer is urged to improve the reconciliation of the Ministry’s accounts.
84. – None Utilisation of Project Funds on Project M34270 – Construction of Information

Technology Park at Phocweni – E4 020 000.00
The Auditor General reported that funds amounting to E4 020 000.00 were not utilised
under the above mentioned project.
The Controlling Officer submitted that this was a donor-funded project and the money was paid
directly to the contractor through the Ministry of Economic Planning and Development which
co-ordinates donations, hence it was not captured in the system.
Recommendation
The Controlling Officer is urged to take an active role in projects that involve the Ministry to
avoid situations where things they know nothing about may occur.
85. – Unauthorised Over Expenditure on Recurrent Vote – E1 748 989.20
The Auditor General noted an over expenditure of E1 748 989.20 in CTA charges.
194
The Controlling Officer submitted that the Ministry does not have an adequate budget for this
item.
Recommendation
The Controlling Officer is fined E400.00 for overspending.
86. – Unauthorised Resignation from the Civil Service – Employment No.3829027 –

E757 848.27
The Auditor General reported that an officer employed as a Senior Information Officer
under the Ministry exited the service without authority. The officer wrote a resignation
letter on 16 August 2018 but the resignation was denied due to the fact that she was still
serving a bonding agreement and was required to settle all outstanding debts due to
government before exiting the civil service. However, the officer went ahead and left the
civil service. She was supposed to serve her bonding agreement from March 2018 to
February 2023.
The breakdown of her debt is as follows:
(a) Breach of bonding agreement – E665 477.58

(b) Early stoppage of staggering – E39 145.74
(c) Unserved notice of pay – E39 145.74
(d) Salary Overpayment – E13 048.58
(e) Unrepaid study loan – E1 030.63
During the Ministry’s first appearance before the Hon. Committee on April 2019, the Controlling
Officer submitted that the Ministry tried engaging the officer but she was very unco-operative.
The Ministry then referred the matter to the office of the Attorney General who instituted a legal
claim against the former officer.
The Ministry made a second appearance before the Hon. Committee on 23 August 2019 where it
revealed that the court processes were halted after the officer finally appeared before the
Ministry and undertook to pay the money in monthly instalments of E7 000.00 beginning at the
195
end of June 2019. However, three months later, the former officer had still not started making
payments.
She appeared before the Hon. Committee and submitted that she had experienced that some
personal financial challenges over the past three months, which prevented her from honouring
her debt as per the June arrangement. She promised that she will start making payments in
September 2019.
Recommendation
Given that the Hon. Committee had given the officer another extension and she failed to stick to
it, the Controlling Officer is urged to reinstate the matter in court and give a quarterly update on
progress.
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ELECTIONS AND BOUNDARIES COMMISSION – HEAD 44

31ST MARCH 2016
41.4 Unauthorised Over Expenditure on Recurrent Vote -E19 169.65
197
HEALTH – HEAD 45

31ST MARCH 2010
Paragraph 32.0.6: Penalty Payment of E676, 000.00 at Santa Lucia Funeral Services
The Controlling Officer submitted that the matter is still under active investigation by the Police
and Anti Corruption Commission.
Recommendation

31ST MARCH 2011
Paragraph 32.0: Audit Inspection – Mankayane Government Hospital
(a) Salary Received Whilst on Secondment – E90 628.60
The Controlling Officer disclosed that the officer was paying back the money at the rate of
E1 516.50 per month and had been left with a balance of E66 367. 20 by the time the Ministry
appeared before the Hon. Committee in 2017. However, for some inexplicable reason, the
officer’s monthly repayments were reduced to E700.00, which resulted in the officer having paid
E16 000 between 2017 and 2019.
Recommendation
The Controlling Officer is fined E400.00 for reducing the repayment without the Hon.
Committee’s permission. He is further urged to reinstate the repayment to E1 516.50 a month
and quarterly update the Hon. Committee.
198
31ST MARCH 2012
Paragraphs 28.0 (a), (b) and Paragraph 28.1: Audit Inspection – Piggs Peak Government
Hospital – Unexplained Cash Surplus and Illegal Hospital Tickets and (c) and (d): Cash
Shortage and Unexplained Cash – E88 530.00
The Auditor General found an amount of E9 980.00 consisting of illegal and forged tickets,
which had no logical sequence but ranged from 671034 to 67998, which were sold to the
public at E10 per ticket. These tickets were neither issued by the Pigg’s Peak Revenue
Office nor the Government Stores Department.
The Auditor General further found a revenue shortage of E78 550.00, which resulted from
the sale of tickets, whose proceeds could not be accounted for and there was no evidence of
their banking.
The Controlling Officer disclosed that the officer implicated in the matter passed away in 2018.
The death occurred before the Ministry could recover the money from the officer.
Recommendation
The Controlling Officer is urged to report the matter to the Losses Committee within seven days
after adoption of this Report by the Hon. House.
Paragraph 28.1: Overpayment of Salaries to Retired Officers -E68 598.00
The Controlling Officer submitted that one of the officers passed away and his debt was referred
to the Losses Committee and the office of the Attorney General is pursuing the four other former
officers who are still alive.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on the recovery of the
debt.
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Paragraph 28.2 (a) and (c): Audit Inspection: Mbabane Government Hospital –
Unauthorised Expenditure on Utilities (Electricity and Water) for Staff Houses and
Hospital Catering Services
The Auditor General found that government was paying utility bills for the Mbabane
Government Hospital staff and the company providing catering services at the hospital
because the meters were not separated from those of the hospital and those of the staff
houses as well as the kitchen used by the catering company.
The Controlling Officer submitted that the Ministry has still not been allocated a budget to
complete the project of separating the meters.
Recommendation
The Controlling Officer is urged to engage the Ministry of Public Works and Transport and
come up with a resolution within 60 days, failing which they will be charged with contempt of
Parliament.
Paragraph 28.2 (e): Unbanked Revenue of E125, 000.00 – Mbabane Government Hospital
The Controlling Officer submitted that the matter remains unresolved and the implicated officer
who was suspended has since been reinstated even though he was transferred to another
department where he does not handle funds.
Recommendation
The Controlling Officer is urged to follow up the matter with the police and quarterly update the
Hon. Committee with progress.
Paragraph 28.3: Payment of Salary to an Officer Who Absconded – Employment No.

4867315 – E830 240.16
The Controlling Officer disclosed that the Police managed to locate the absconded officer who
was then brought to the ministry where he made an undertaking to repay the debt. However, he
then disappeared again.
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Recommendation
The Controlling Officer is urged to engage the services of the Attorney General to recover the
money. He is further fined E400.00 for paying a salary to an absconded officer.
Paragraph 28.4 (a), (b) and (c): Audit Inspection – Ministry of Health Headquarters –
Salaries Paid to Officers on Paid Study Leave, Recovery Risk and Unauthorised Interest
Free Loans
The Controlling Officer disclosed that the recoveries are in progress. The payment status is as
follows:
 Officer 39895954 has paid back the money in full.

 Officer 6503996 – has returned to the country and has promised to pay back the money.
She is not employed by government but renders services to government as a specialist.
 Officer 6353014 who owes E845 270.30 has undertaken to pay in one lump sum payment
and then settle the balance in monthly instalments.
Recommendation
The Controlling Officer is urged to recover the money and update the Hon. Committee with
progress.
Paragraph 28.7: Payment of Salary to Officer Who Absconded
The Auditor General reported that the officer was granted paid study leave to pursue a
Master’s Degree in Intensive Care Nursing from 2009 to 2011 but she did not return to the
country for her bonding agreement after completion of her studies.
The Controlling Officer stated that the officer acknowledged owing the Ministry some money
but she then disappeared and stopped responding to emails from the Ministry. She was last
reported to be in Canada. The Ministry has since engaged the services of the Police to try and
locate the officer.
Recommendation
The Controlling Officer is urged to continue looking for the officer and quarterly update the Hon.
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31ST MARCH 2013
Paragraphs 90.0 and 91.0: Payment of Salary to an Absconded Officer –Employment

Number 9526075 (E151 658.00) and Employment Number 3386792 (E87, 551.52)
The Controlling Officer revealed that Officer 9526075 was paying back the money at the rate of
E2 528.10 per month but after she had only paid E5 000.00 she changed tune and claimed that
she had received authority to go on study leave from the Ministry of Public Service and was,
therefore, not liable to pay back the money. The Ministry has since engaged the services of the
Attorney General to get the balance
Officer 3386792, has finally signed an agreement with the Ministry will start paying back the
money at the rate of E1 114.00 per month.
Recommendations
recovery.
Paragraph 92.0: Overpayment – Special Care Medical Aid Fund

31ST MARCH 2014
Paragraph 46.0 (a)-Bonding Agreement – Employment Number 9244290 –E426 504.07
Audit General’s finding
The Auditor General reported that an amount of E426 504.07 was owed to government by
an officer who resigned from the Public Service after signing a bonding agreement.
The Controlling Officer stated that the matter is still pending in court.
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Recommendation
General on the progress of the matter, failing which he will be charged with contempt of
Parliament.

31ST MARCH 2015
Audit of Drugs Trading Account – Appendix 39 – E4 473 609.48

MARCH 2016
43.0 – Under Expenditure on Project H33999 – Water and Sanitation Projects II –

E1 858 312.20
43.1 Under Expenditure on Project H34599 – Provision of Water in Health Facilities –

E990 780.00
The Auditor General found that out of E5 000 000.00 released for the Project, actual
expenditure was E4 009 220.00, resulting an under expenditure of E990 780.00.
The Controlling Officer explained that the funds for the project were released late and the project
is still ongoing. He said through the project, there are currently 24 clinics where running water
has been installed and 14 health facilities provided with water storage back-ups like water tanks
Recommendation
The Controlling Officer is urged to complete the project and update the Hon. Committee once
the project has been completed.
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43.2 Under Expenditure on Project H31199 – Lubombo Regional Hospital Phase I –
E1 671 790.51
Actual expenditure from released funds amounting to E13 126 000.00 was E11 454 209.49
resulting in an under expenditure of E1 671 790.51
The Controlling Officer submitted that the project was being implemented through the Ministry
of Public Works and Transport. The latter Ministry engaged a contractor which failed to perform
and the contract was terminated due to underperformance in December 2016. He submitted a
report from the Ministry of Public Works and Transport, which detailed the reasons why the
contract was terminated.
In the report, the Ministry of Public Works also revealed that it could not bring a status report on
the project save to say that they have been informed that Cabinet took a decision that the project
would be completed through a Public Private Partnership.
NB: The Hon. Committee conducted a site visit on the project on 18 July 2019 and found the
following anomalies:
(a) Phase One of the project had still not been completed as there were structures which
were incomplete and were starting to rot (these include the Central Sterilisation
Department and the Laundry Department).
(b) Building material was found lying idle.
(c) Even the completed structures had structural defects like leaking roofs, falling ceiling
and faulty wiring system.
(d) The incinerator was burnt down.
Recommendation
 Urged to calculate the costs of completing the project and submit a budget request to the
relevant authorities.
 Urged to fix the structural defects and quarterly update the Hon Committee on progress.
 Urged to find use for some of the idle material and then keep that which cannot be used
in a secure place since there is no security in the hospital.
Subsequent to the site visit by the Hon. Committee, the Controlling Officer is urged to engage
other stakeholders on finding a lasting solution to the issue.
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43.3 Under Expenditure on Project H33799 – Provision of Equipment for Hospitals, Clinics
and Health Centres – E11 711 550.42
43.4 Unauthorised Over Expenditure on Recurrent Vote – E13 584 100
43.5 Reinstatement Authority – Employment Number 5269033 – E528 000.00
43.6 Audit Inspection – Sithobelweni Health Centre
Revenue Collected by Non Designated Employee
43.7 Audit of Special Care Medical Aid Fund - Appendix 31
Diversion of Funds – E3 191 734.54
43.8 Audit of Program Management Unit Fund – Appendix 33
Salaries Paid to PMU Account – E266 928.00
43.8 Audit of Drugs Trading Account – Appendix 39
Missing Stock – E1 944 658.47

MARCH 2017
82 Unauthorised Over Expenditure on Recurrent Vote – E49 782 074.63

An over expenditure of E49 782 074.63 was reported on CTA vehicle charges.
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The Controlling Officer attributed the over expenditure to the increased workload of the ministry
which has not been provided with an adequate budget to carry out its function..
Recommendation

MARCH 2018
87 Unauthorised Over Expenditure on Recurrent Vote

An over expenditure of E32 798 810.36 and E76 919 852.29 was reported on CTA vehicle
charges and personnel costs, respectively.
The Controlling Officer attributed the over expenditure to the increased workload of the ministry
which has not been provided with an adequate budget to carry out the expenditure. The personnel
costs mostly cover on-call allowances.
Recommendation
The Controlling Officer is urged spend to spend within the budget.
88. Overpayment of Salaries for Officers (9316034, 98008836 and 10160095) – E45 091.91
The Auditor General reported that the three officers named above were each paid a salary
of one month after they had exited the civil service.
The Controlling Officer submitted that the Ministry reported on time that the officers were
leaving the civil service but the Treasury Department delayed effecting the salary stoppages,
hence the officers ended up being paid..
Recommendation
The Controlling Officer is urged to trace the officers with the help of the police in an effort to
recover the money and quarterly update the Hon. Committee on progress.
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JUSTICE AND CONSTITUTIONAL AFFAIRS – HEAD 46

MARCH 2014
Paragraph 47.0 – (a-b) Terms of Employment -3611348
Auditor General’s Finding
The Auditor General raised a concern on the secondment of an officer, employee 3611348,
who was entitled to a pensionable gratuity and at the same time entitled to a secondment
gratuity.
The Controlling Officer submitted that the matter of the officer who is the ex-Anti Corruption
Commission Commissioner – Operations is pending in court
Recommendation
General on progress of the court case, failing which she will be charged with contempt of
Parliament.
B. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2015
Reinstatement of Employee No.3534184 – E159 549.20
The Auditor General expressed concern about the reinstatement of the officer who was
awarded a pre-service scholarship which she did not deserve as she was already employed
by government. She was employed as a Clerical Officer and was awarded a pre-service
scholarship to pursue a Bachelor of Law Degree (LLB), a course which was not relevant to
her duties and she was also not in the ministry’s training plan.
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The Controlling Officer submitted that the officer is paying back the money owed to government
at the rate of E2 155.00 per month and has so far paid back E88 380.21, leaving a balance of
E66 824.22 which will be paid over a period of 31 months.
Recommendation
The Controlling Officer is urged to monitor the repayment until the debt is fully recovered and
C. AUDITOR GENERAL’S REPORT FOR FINANCIAL YEAR ENDED 31ST

MARCH 2018
89. Invalid Overtime Claims – E12 646.80
The Auditor General reported that four officers were paid invalid overtime claims
amounting to E12 646.80 yet records indicated that at the time they were reported to have
worked the overtime they were actually either on sick leave or vacation leave. These
officers comprise two Legal Secretaries (Employee No.4808134 – E6 491.78 and Employee
No. 3618833 – E3 498.38), an Assistant Accountant (E1 872.64) and a Junior Clerical
Officer (E784.00)
The Controlling Officer submitted that indeed the officers were either on sick or vacation leave
during this time but they were recalled by their superiors to return to work due to shortage of
staff in the Ministry. She stated that the Ministry was currently in consultation with the office of
the Attorney General on whether or not to recover these amounts from the officers since they had
been recalled to work by their bosses.
Recommendation
The Controlling Officer is urged to update the Hon. Committee in 30 days after adoption of this
Report on the consultation with the Attorney General.
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91. 1 Stores Not Recorded in Stores Ledger – E1 035 236.00
The Auditor General reported that the office of the Attorney General has failed to account
for stores amounting to E1 035 236.00 in the Stores Ledger records, which consisted
statutes and Swaziland Law Reports which were purchased and sold without maintaining a
record reflecting the movement of the stores. As a result, it is not easy to ascertain the stock
received, issued and balances remaining, hence losses could not be easily noticed and
traced.
The Controlling Officer submitted that the Ministry did not have a Storeman who would be
responsible for maintaining these records.
Recommendation
The Controlling Officer is urged to assign this responsibility to the Accounts Office until the
appointment of a fulltime Storeman who will maintain these important documents and quarterly
91. 2 Deletion of Obsolete Stores of Statutes Without Proper Authorisation – E135 960.00
The Auditor General reported that stores of statutes and Swaziland Law Reports
amounting to E135 960.00 were removed from Government records without a certificate
report from the Stock Verifier.
The Controlling Officer denied that the stores had been deleted. She submitted that the audit had
been conducted during a period when the stock had been set aside during renovations of offices
in the ministry.
Recommendation
The Controlling Officer urged to recover the missing stores and then update the Auditor General
within 30 days after adoption of this Report.
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JUDICIARY – HEAD 48

31ST MARCH 2014
Paragraph 34.0 (b) – (d): Purchase of 46 Laptops
The Auditor General found that Judiciary could not account for 34 missing laptops which
were purchased as part of a consignment of 45 laptops.
The Controlling Officer disclosed that the matter was reported to the Police as per the House
Resolution. She further disclosed that the Judiciary conducted its own internal investigations and
interrogated three officers but the investigation did not yield any positive results.
Recommendation
The Controlling Officer is urged to quarterly update the Auditor General and Hon. PAC
Chairperson on progress after the adoption of this Report by the Hon. House, failing which, she

31ST MARCH 2015
Audit of Standing Cash Advance
The Auditor General found several discrepancies during a surprise audit of the Standing
Cash Advance under the Judiciary. These included a shortage of cash amounting to
E1 663.92, replenishment of standing cash advance, claims overdue which were processed
after 10 months, double claims amounting to E747.50, a ficticious certificate of attendance
amounting to E480.00, lump sum reimbursements amounting to E1 026.00 and frequent
absenteeism.
The Controlling Officer submitted that the matter was reported to the Police for investigations.
Regarding the internal disciplinary proceedings against the officer, the Controlling Officer
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reported that the proceedings were halted after the officer was bereaved following the death of
her husband.
The officer has since been charged by the Police and she is currently out on bail.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress of the court
case.

31ST MARCH 2015
44.0 Unauthorised Over Expenditure on Recurrent Vote – E846 251.46

31ST MARCH 2017
86. Audit of the Guardian Fund
86.1 – Overstated Expenditure due to Uncollected Cheques – E834 812.13
The Auditor General reported that cheques amounting to E834 812.13 were not collected
and distributed to the respective beneficiaries of the Guardian Fund until they became
stale. Most of these cheques had existed for a period of over 12 months.
The Controlling Officer submitted that some of the beneficiaries were unreachable while others
claimed that they did not need the money because the amounts were very meagre.
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Recommendation
The Controlling Officer is fined for E400.00 for inconveniencing Swazis, distorting accounts and
costing government. She should further ensure that the cheques are dispatched within 30 days
after being issued.
86.2 – Unrecorded Transactions – Cash Book – E234 704.03
The Auditor General reported that some expenditure transactions amounting to

E234 704.03 were not recorded in the Cash Book at the Master of the High Court Offices.
The Controlling Officer submitted that the information is now available. She pointed out that the
problem was due to the fact that some of the files were kept somewhere else in preparation to be
computerized.
Recommendation
The Controlling Officer is urged to ensure that the computerisation project is concluded within
six months after adoption of this Report since the Ministry has previously stated that it was
computerising the files.

31ST MARCH 2018
92. Audit of the Guardian Fund – Appendix 24
92.1 – Non-Disclosure of Revenue from Revenue Stations – E1 603 752.63
The Auditor General reported that an amount of E1 603 752.63 collected by Revenue
Stations in the Treasury Department, on behalf of the Master of the High Court, was not
transferred to the Guardian Fund Special Account and was also not reflected in the
Guardian Fund Statement for the year ended 31st March 2018.
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The Controlling Officer submitted that the situation has since been corrected.
Recommendation
The Controlling Officer is fined E400.00 for the non-disclosure of the revenue.
92.2 – Overstated Expenditure due to Uncollected Cheques – E524 206.66
The Auditor General reported that cheques amounting to E524 206.66 were not collected
and distributed to the respective beneficiaries of the Guardian Fund.
The Controlling Officer submitted that some of the beneficiaries were unreachable.
Recommendation
The Controlling Officer is fined E400.00 for failure to distribute the cheques.
92.3 – Weak Control Environment
92.3.1 – Poor Controls in the Registry and Storeroom – E60 498 805.85
The Auditor General reported that that there was lack of security in the storeroom which
exposed the beneficiaries’ funds amounting to E60 498 805.85 to possible misappropriation
and theft as some files were missing, raising suspicion that some claims may have been paid
to unauthorized people. He noted that the control environment was so poor that the
registry was manned by junior officers despite that the files kept there are very sensitive
and confidential. There was also no supervision at the Registry.
The Controlling Officer acknowledged the Auditor General’s findings and submitted that the
Ministry has requested posts for officers who will be responsible the proper management of the
files. In the meantime, the Master of the High Court has assigned officers in-house to man the
Registry and Storeroom.
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Recommendation
The Controlling Officer is urged to engage the Ministry of Public Service for the creation of the
posts and update the Hon. Committee on progress.
92.3.2 – Missing Estate Files – E160 407.66
The Auditor General reported that an amount of E160 407.66 was paid against a missing
file referenced EH178/2002. The file was amongst two files which were reported missing
and were not availed for audit.
The Controlling Officer submitted that the matter was reported to the police for investigations
and an officer from the Master of High Court was arrested in connection with the disappearance
of the files. The officer is currently out on bail pending trial.
Recommendation
The Controlling Officer is urged to monitor the case and quarterly update the Hon. Committee on
progress. Should the officer be found guilty, she is urged to recover the money from the officer.
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CORRECTIONAL SERVICES – HEAD 49
31ST MARCH 2012
Paragraph 31.0 (a): Unauthorised Study Leave – Employee number 9001194 - E232 745.81
The Controlling Officer submitted that the officer continues repaying his debt and is now left
with a balance of around E124 000.00
Recommendation
The Controlling Officer is urged to update the Hon. Committee semi-annually on the recovery.
AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR ENDED 31ST MARCH
2016
45.0 Under Expenditure on Project P33899 – Irrigation Infrastructure for Big Bend and
Matsapha – E91 733.88
45.1 Unauthorised Over Expenditure on Recurrent Vote – E33 565 542.09 (Personnel
Costs) and E9 940 656.19 (CTA Vehicle Charges)
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2017
88. Audit of Prison Poultry Extension – Appendix 49
88.1 - 3 Operating Deficit and Other Losses incurred from the Prison Poultry Extension
Trading Programme – E4 119 629.72
The Auditor General noted that the Prison Poultry Extension Trading Programme
continued to make a loss in the 2017 financial year amounting to E4 119 629.72 which
showed a significant increase from the loss made the previous financial year amounting to
E131 013.96.
The loss was as a result of:
1. An operating deficit of E3 657 279.72

2. Death of seven (7) dairy cows valued at E119 700.00
3. 6853 unaccounted for broilers worth E342 650.00 which were said to have died
The Controlling Officer disputed the Auditor General’s findings regarding the deficit and
submitted that there was an error which occurred in the statement submitted to the Treasury
Department, which has been corrected.
Regarding the dead cows and broilers, he submitted that the Department tried its best to take care
of the animals by providing them with the necessary medication but they died anyway.
Recommendation
The Hon. Committee recommends that government cuts the annual subvention by 50% since the
Controlling Officer submitted that the project is profitable and denied the Auditor General’s
findings that the project is making a loss. He is further urged to submit semi-annual reports to the
Auditor General proving the claimed profitability.
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The Auditor General reported an over expenditure of E19 612 438.88 on CTA vehicle
charges and E35 276 966.93 on personnel costs.
The Controlling Officer attributed the over expenditure on CTA vehicle charges to an inadequate
budget and the personnel costs on the review of salaries for two cadres within the Department
which had not been budgeted for.
Recommendation
2018
93 Under Expenditure on Project P31299 – Minor Improvements to Prison Facilities –

E1 333 630.99
The Auditor General noted an under expenditure amounting to E1 333 630.99 on the above
project.
The Controlling Officer attributed the under expenditure to failure by the supplier to deliver on
time until the financial year lapsed.
Recommendation
The Controlling Officer is urged to ensure that funds are utilized within the financial year.
217
94. Salary Overpayments due to Receipt of Salary on “Unpaid Leave of Absence” –
E215 703.60
The Auditor General reported that about 11 officers were overpaid by E215 703.60 while
they were on unpaid leave of absence.
The Controlling Officer submitted that the instrument authorizing the officers to undertake the
unpaid leave arrived late. The officers had been granted leave to contest the national elections.
He disclosed though that the money is being recovered from the officers and they are now
remaining with a balance of E125 534.00
Recommendation
recovery.
The Auditor General reported an over expenditure amounting to E203 789 079.29 on the
Department’s recurrent vote.
The Controlling Officer disputed the figures and stated that the anomaly was as a result of late
reconciliations which could not be done at the end of each month due to delays in releasing
warrants for expenditure by the Ministry of Finance.
Recommendation
The Controlling Officer is urged to conduct reconciliations timeously.
96. Damaged Government Vehicles
The Auditor General reported that eight (8) vehicles belonging to the Department were
involved in accidents and were repaired but, although accident reports for the damaged
vehicles were available, the repair costs were not available and the matters were not
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reported to the Losses Committee to review the cases on whether the losses should be
written off or the officers involved in the accidents could be surcharged.
The Controlling Officer submitted that the Ministry wrote two letters to the CTA requesting the
repair costs but did not get a response. The CTA General Transport Manager, on the other hand,
submitted that the CTA submitted the costs directly to the Losses Committee.
Recommendation
The Controlling Officer is urged to follow up the matter and update the Hon. Committee on the
verdict from the Losses Committee on whether the officers should be surcharged or not.
97. Underpayment of Rent by Officers – E45 109.80
The Auditor General reported that about 40 officers under His Majesty’s Correctional
Services were underpaying rent. The officers were supposed to pay E52.00 a month but
were either paying E26.00 or E13.00 monthly. The Auditor General highlighted that the 40
officers cited in the report were just a sample, which means more officers could be
underpaying rent.
The Controlling Officer submitted that the Department has written a letter to the Ministry of
Public Service seeking guidance on the issue but the Ministry has still not responded.
Recommendation
The Controlling Officer is urged to submit a report within 30 days after adoption of this Report
on the consultations with the Ministry of Public Service.
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HOME AFFAIRS – HEAD 50
2010
Paragraph 37.1.0 - 37.1.3: Cash Survey-Immigration Department Headquarters –

Unaccounted for Revenue – E24 700.00

The Auditor General noted that revenue amounting to E24 700.00 in respect of charges for
emergency passports went missing at the point of collection and was unaccounted for.

The Controlling Officer submitted that the matter was reported to the Losses Committee on 13
December 2017 but there has not been any response from the Committee.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on the response from the Losses
Committee.
AUDITOR GENERAL’S REPORT FOR THE FINANCIAL YEAR

ENDED 31ST MARCH 2015

220
Citizenship Board – Claims Paid whilst no Meetings were Held and Allowances Paid
Where Board Members were Absent – E115 477.12

The Auditor General found that the Ministry incurred expenditure amounting to
E115 477.12 for sitting and car allowances paid to members of the Citizenship Board yet
there had been no meetings held and sometimes the members were paid for days/dates on
which they had not attended any meetings.

The Controlling Officer submitted that the Ministry managed to locate additional documents
validating some of the claims and only a sum of E26 000.00 was unaccounted for. However, the
implicated Board Members paid back the E26 000.00 in full.
Recommendation
The Controlling Officer is urged to ensure that there are proper controls when these payments are
made.
A. PUBLIC ACCOUNTS COMMITTEE REPORT FOR THE

FINANCIAL YEAR ENDED 31ST MARCH 2012
46.0 Unauthorised Over Expenditure on Recurrent Vote – E4 794 095.26

90.1 Unsupported Overtime Claims – E1 579 564.81

The Auditor General found that the Ministry paid overtime claims amounting to
E1 579 564.81 with an open ended authority which did not specify the authorized dates of
the overtime to be worked by the officers. Overtime claims are supposed to be approved by
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Cabinet and there are specified duties which attract an overtime claim. The Ministry did
not furnish the Auditor General with the authority supporting the payments
During his first appearance before the Hon. Committee on 6 May 2019, the Controlling Officer
claimed that Cabinet delayed approving the authority for the claims. He further submitted that
some of the claims paid were owed for a number of years, going back to about the year 2010.
On his return on 6 June 2019, the Controlling Officer submitted that the authority had been
missing during the audit but it has since been found together with all supporting documents. He
said the audit was conducted at a time when the Ministry was busy with other national duties.
Justifying the overtime allowances, he said a lot of officers in the Ministry performed duties that
attracted the allowances such as Immigration, issuance of certificates and attending to refugees
needs.
Recommendation
The Controlling Officer is urged to recover the money from those who did not have the authority
to work overtime. He is further fined E400.00 for this anomaly.
90.2 Unsupported Acting Allowances

The Auditor General found that the Ministry paid acting allowances amounting to
E25 004.74 to officers who acted for different posts. However, there was no evidence that
the acting appointments were reported to the Civil Service Commission with justifications
and the positions for which the officers were supposedly acting were not stated.

The Controlling Officer made a general statement to the effect that whenever an officer is away
on official duty or on leave, his subordinates act on his behalf and an authority is sought from the
Ministry of Public Service.
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Recommendation
The Controlling Officer is urged to produce the authority, failing which he should recover the
money from the officers and quarterly update the Hon. Committee on progress. He is further
E400.00 for this anomaly.
90.3 – Salaries Paid to Officers on Suspension – E1 048 968.33

The Auditor General found that the Ministry paid an amount of E1 048 968.33 in respect of
salaries to four Immigration Officers who have been suspended since June 2014.

The Controlling Officer submitted that the officers had allegedly issued false documents
fraudulently. After the Civil Service Commission had investigated them, they were then
suspended. He disclosed that it took too long for the Officers cases to be concluded and they are
now back at work except for one whose case is still pending.
Recommendation
The Controlling Officer should quarterly update the Hon. PAC on progress regarding the officer
whose case is pending, failing which he will be charged with contempt of Parliament.
90.4 – House Allocation Slips Not Attached to Officers Personal Files

The Auditor General found that the Ministry did not attach housing allocation slips to 15
officers’ personal files yet according to the earnings and deductions register these officers
occupy government houses

The Controlling Officer submitted that the error has since been corrected and the required
information is now attached to the files and rent collected where it is due.
Recommendation
The Controlling Officer is urged avoid a repeat of this anomaly.
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90.5 – Salary Paid to Deceased Officer – Employee 9839889 – E13 225.40

The Auditor General reported that the above cited officer was paid a salary for three
months after his death resulting in a loss of E13 225.40 to government.

The Controlling Officer submitted that this was due to an oversight on the Ministry’s part but the
money has since been recovered.
Recommendation
The Controlling Officer is fined E200.00 for allowing the anomaly to happen.
90.6 – Officers who are Neither Paying Rent nor receiving Housing Allowance – E3 990.00

The Auditor General observed that rental fees were not collected from some employees and
they were also not receiving housing allowances. He further reported that some officers at
Malindza Refugee Camp have been occupying government flats since October 2001 but
have not been paying rent. The outstanding rent had accumulated to E3 990.00.

The Controlling Officer attributed this anomaly to the Ministry not having a Senior Human
Resources Officer who would be responsible for monitoring such occurrences. He stated though
that the matter has since been corrected after being alerted by the audit.
Recommendation
The Controlling Officer is urged to ensure that such an anomaly is not reported.
90.8 – Employees Personal Files

The Auditor General reported that personal files for 15 employees were not availed for
audit, which gives the impression that taxpayers’ monies are used to pay salaries to “ghost”
employees.
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The Controlling Officer submitted that this anomaly was caused by the weak filing systems in
their Human Resources Department, which he said has since been corrected.
Recommendation
The Controlling Officer is urged to improve the Ministry’s filing system to avoid a repeat of such
an anomaly.
90.9 – Underpaid Allowances: Employee 3464933 – E146 396.90

The Auditor General reported that the above employee was underpaid housing,
constituency and entertainment allowances since September 2013 much against the dictates
of Finance Circular No.2 of 2013 which regulates salaries for politicians.

The Controlling Officer attributed the underpayment to an error and submitted that the politician
(former Minister of Home Affairs) was finally reimbursed the underpaid amount.
Recommendation
The Controlling Officer is urged to ensure that such an anomaly is not repeated.
90.10 – Non-Maintenance of Accounting Records

The Auditor General reported that the Controlling Officer did not maintain essential
accounting records such as Inward Books, Vote Books and Tally Cards, hence a number of
stores items were not recorded.

The Controlling Officer submitted that, for a very long time, the Ministry did not have a Store
Keeper but one has since been posted to the Ministry and these accounting records are now
maintained.
225
Recommendation
The Controlling Officer is fined E200.00 for this anomaly.
90.11 and 12– Untraceable Electrical Items (E593 048.14) and Undelivered Items
(E43 505.10)

The Auditor General reported that electrical items worth E593 048.14 purchased by the
Ministry for the King’s Birthday in 2015 were not availed for physical verification and the
Stores Officer was not aware of their whereabouts and did not know whether there was a
short delivery or non-delivery or theft of the items. The items were purchased from LSM
Distributors.
There was also equipment valued at E43 505.10, which was not delivered.

The Controlling Officer submitted that the untraceable equipment is used for national events and
some of it is worn out. He stated that the material was disbursed to the various national events
without following proper procedure. He said this has since been corrected and the material is
now stored at a warehouse at the CTA.
Regarding the undelivered material, the Controlling Officer insisted that it was delivered. The
Auditor General submitted that a delivery note was later produced showing that the material was
supposedly delivered but it is still untraceable.
Recommendation
The Controlling Officer is fined for E400.00 for this material. He is urged to upscale controls in
the Ministry and continue searching for the untraceable material and quarterly update the Hon.
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90.13– Transport Mileages Without Authorisation

The Auditor General reported that the Ministry’s Transport Officer did not authenticate
trips made by drivers and officers from the Ministry, which may result in Ministry vehicles
being used to run personal errands.

The Controlling Officer submitted that it is incumbent the officers to fill the log book of the
vehicles that they use.
Recommendation
The Controlling Officer is urged to upscale controls in the use of vehicles.
90.14– Use of Cellular Phones in Excess of Set Limits – E29 563.86

The Auditor General reported that seven officers exceeded their monthly cellphone limit by
E29 563.86 during the year under review.

The Controlling Officer submitted that the exceeded amounts have since been remitted back to
government.
Recommendation
The Controlling Officer is fined E400.00 for this anomaly.
91– Unauthorised Over Expenditure on Recurrent Vote – E14 467 841.57

The Auditor General reported an over expenditure of E14 467 841.57 under CTA vehicle
charges.
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The Controlling Officer submitted that the Ministry’s budget allocation for this item is low yet
the responsibilities are many.
Recommendation
The Controlling Officer is fined E400.00 for the over expenditure.

98. Under Expenditure on Project G61 370 – Improved Signage at Ports of Entry and Exit

The Auditor General reported an under expenditure of E180 631.48 on the above project.

The Controlling Officer submitted that the exchange rates were favourable from where they
purchased the material, hence the Ministry made some savings.
Recommendation
The Controlling Officer is urged to properly budget for projects. He is further urged to improve
the signage in all ports of entry.

charges and E723 007.99 on travelling expenses.
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The Controlling Officer submitted that the over expenditure on CTA charges was due to an
inadequate budget to cover all the ministry’s activities. Regarding the travelling expenses, he
stated that it is unavoidable because government uses the same travel agent.
Recommendation
The Controlling Officer is fined E400.00 for the over expenditure.
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PUBLIC WORKS AND TRANSPORT – HEAD 53
B. PUBLIC ACCOUNTS COMMITTEE REPORT FOR THE FINANCIAL

YEAR ENDED 31ST MARCH 2012
Paragraph 33.0 (d): Unauthorised Housing Benefits – E65 962.00 - Employment No.
4388003

31ST MARCH 2014
Paragraph 51.0 (a, b and c) – Audit Inspection Central Transport Administration – E381
850.43
The Auditor General discovered that there was a misrepresentation of the travel and
subsistence allowances, claimed by the Accounts personnel, including a Cleaner which
resulted in a misappropriation of funds amounting to E381 850.53 for the period April 1,
2011 to March 31, 2014.
The Controlling Officer stated that some of the officers have paid back the money in full while
the Ministry is also waiting for the outcome of the court cases where some of the workers who
were arrested are currently out on bail. Other cases are pending before the Civil Services
Commission.
Recommendation
The Controlling Officer is urged to update the Hon. Committee quarterly on progress.
230
Paragraph 51.2 (a) Misappropriation of fuel at Mkhuzweni Health Centre – E99 708.75
The Auditor General reported that fuel amounting to E99 708.75 was misappropriated and
not accounted for at Mkhuzweni Health Centre.
The Controlling Officer reported that the matter of the officer is still pending in court.
Recommendation

31ST MARCH 2016
47.0 Under Expenditure on Project T49763 – Manzini – Mbadlane (MR3 – Phase 1) –

Relocation of Services – E19 424 275.36

The Controlling Officer explained that the project had some funding agents and government was
supposed to submit some documents, one of which was ratification of the loan. Abu Dhabi had
an issue with the phrasing in the documents and it took a while to convince them that it was the
proper documentation. The project (Lot 2 – Mbadlane to Mpandze) is now ongoing. It is only
hampered by lack of funds and some contractors are owed.
Recommendation
The Controlling Officer is warned to avoid a repeat of such an anomaly.
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31ST MARCH 2017
92. Audit Inspection – Capital Project H31199 – Construction of Lubombo Regional

Hospital Phase 1 – Package D
92.1 – Non-Completion of Works by the Contractor – E275 000.00

The Auditor General discovered that the contractor, Khula Construction (Pty) Ltd, did not
complete the works and the contract was eventually terminated on 15 December 2016. This
was after the contractor had left site and failed to complete the work within the agreed 12
month period (21 April 2015 to 18 March 2018).
Further, government failed to recover about E275 000.00 from the contractor, which was in
respect of penalties worth E25 000.00 a week, which the contractor was supposed to be
charged for each of the 11 weeks it absconded from work.

The Controlling Officer submitted that government did not have adequate resources to complete
the project. The project needed E24 097 647.12 yet the Ministry was allocated about
E9 000 000.00 which was exhausted within a short period of time. He disclosed that government
could not charge the contractor the penalties because the contractor had already left the
construction site and government had also breached certain terms of the contract.
Recommendation
The Controlling Officer is urged to make calculations on how much will be required to complete
the project and also utilize the material that was left lying idle at the site. Thereafter, he should
92.2 – Advance Payment of E6 296 674.35

The Auditor General raised concern about an unrecovered advance payment of
E6 296 674.35 which was paid to the contractor for construction site mobilization without
following the internationally recognized conditions for construction project. The advance
payment was not included in the contract and there was no documentation from the
Ministry showing that deductions were made in each payment certificate against the
advance.
232
The Controlling Officer submitted that government managed to recover E3 610 034.10 of the
advance payment. He stated that before giving the contractor the advance, the Ministry had asked
for a bond (insurance) from which government would recover the money in the event there were
problems. However, the bond expired before government could recover the full amount and the
contractor had already left the site.
Recommendation
The Controlling Officer is urged to refer the matter to the Losses Committee since the company
was liquidated. He is further fined E400.00 for paying the advance payment yet it was not part of
the contract terms.
93 – Unauthorised Over Expenditure on Recurrent Vote – E12 068 478.03

charges.

The Controlling Officer submitted that the Ministry had an inadequate budget to meet all its
responsibilities.
Recommendation
94 – Under Expenditure on Project G50099 – Rehabilitation of Government Houses VI

The Auditor General reported an under expenditure of E1 642 720.97 under the above
project.

The Controlling Officer submitted that the under expenditure was in respect of two contracts
(Rehabilitation of Hluthi National Court and Bhalekane Prison) which were not completed on
time.
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Recommendation
The Controlling Officer is urged to utilize funds within the financial year.
95. Audit of the CTA Trading Account

95.1 – Absence of Approved Budget

The Auditor General reported that the CTA spent E528 044 793.66 in the 2016/17 financial
year without an approved budget and it has been incurring expenditure through requests
made by the Ministry of Public Works and Transport. He further noted that the budget to
operate the trading account was not sanctioned by Parliament through an Appropriation
Act and was also not included in the Ministry of Public Works budget, which makes it
difficult to hold CTA accountable for a budget they do not control.

The Controlling Officer submitted that the budget for CTA is submitted through the Ministry of
Public Works and Transport but for some reason it never appears in the Ministry’s budget
estimates.
Recommendation
The Controlling Officer is urged to engage the Ministry of Finance to provide a budget for the
CTA.
95.2 – Fuel on Hand – Dormant Bowsers – E19 530 275.28

The Auditor General noted that the CTA could not account for fuel amounting to
E19 530 275.28, which was kept in suspended bowsers. The Controlling Officer did not
forward a list of dormant bowsers to the Accountant General showing fuel surplus so that
she could instruct stock verifiers to examine the amount of fuel left in the bowsers. There
were 18 suspended bowsers in total.

The Controlling Officer submitted that the fuel may have evaporated. However, the CTA
General Transport Manager denied this assertion and said it would be impossible for the fuel to
evaporate.
234
Recommendation
The Controlling Officer should establish controls through cut-off periods in order to submit
returns for fuel on time.
95.3 – Variances on Professional Services – E201 541.46

The Auditor General noted that the CTA Trading Account had overstated its expenditure
on Profession Services by E201 541.46

The Controlling Officer submitted that this was an error which has since been corrected through
reconciliation of the account.
Recommendation
The Controlling Officer is urged to improve reconciliations.
96 – Under Expenditure on Project T35199 – Institutional Support to Roads Department –

E154 028.64

The Auditor General noted an under expenditure of E154 028.64 on the above project.

The Controlling Officer submitted that the funds had been budgeted to cater for short-courses
which were meant to be undertaken by personnel from the Roads Department. However,
government delayed releasing the funds such that by the time they were released, the courses had
already been concluded.
Recommendation
The Controlling Officer is urged to engage the Ministry of Finance to release funds on time.
97 – Over Expenditure on Project T45599 – Construction of Link Road to Sikhuphe

International Airport – E16 264 861.19

The Auditor General noted an over expenditure of E16 264 861.19 on the above project.
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The Controlling Officer attributed the over expenditure to fluctuations in foreign currency as the
contractor was paid in US Dollars.
Recommendation
The Controlling Officer is urged negotiate that the contracts that have fixed rates and not depend
on the exchange rates.
98 – Under Expenditure on Project T36299 – Road Safety Improvements – E516 481.07

The Auditor General noted an under expenditure of E516 481.07 on the above project.

The Controlling Officer attributed the under expenditure to delays in the submission of payment
certificates by the contractors.
Recommendation
The Controlling Officer is urged to also extend the improvements on roads to gravel roads as
well instead of only concentrating on tar roads.

31ST MARCH 2018
100. Audit Inspection Ministry of Public Works and Transport
100.1 – Unauthorised Payments – E15 379 076.26
The Auditor General reported unauthorized payments worth E15 379 076.26 under the
Roads Department, which were made to 14 contractors without being authorized by the
Controlling Officer. The payment vouchers were simply signed by the Chief Roads
Engineer yet the procedure stipulates that, on completion of the project, the Roads
Engineer writes a Minute to the Chief Roads Engineer who then writes another Minute to
the Principal Secretary, through the Principal Planning Officer, seeking approval to
process payment. The Chief Roads Engineer is just the overall project overseer but does
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not have the authority to make payments. The responsibility for making payments lies with
the Principal Secretary/Controlling Officer.
The Controlling Officer concurred with the findings of the Auditor General and promised to
correct the anomaly.
Recommendation
The Controlling Officer is fined E400.00 for the unauthorized payments and is warned to adhere
to payment procedures.
101 – Audit of Central Transport Administration (CTA) – Appendix 81
101.1 – Undisclosed Receipts from Auction Sales - E294 000.00
The Auditor General reported that revenue amounting to E294 000.00 which was collected
from auction sales was undisclosed. He also noted that reserve prices for auctioned vehicles
were not disclosed but only a list of vehicles sold together with the vehicles’ details and final
bid prices were disclosed.
The Controlling Officer submitted evidence substantiating the queried E294 000.00 during his
appearance before the Hon. Committee.
Recommendation
The Controlling Officer is urged to provide all the relevant documentation to auditors during the
audit instead of justifying himself before the Hon. Committee.
101.2 – Unexplained Overstatement on Capital Expenditure – E10 802 064.77
The Auditor General reported that the Capital Expenditure was overstated by
E10 802 064.77.
The Controlling Officer submitted that these figures had not been captured in the Ministry’s
analysis book but the error has since been corrected. He disclosed that the funds were used to
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purchase eight vehicles (Four Mercedes Benz and For BMW X-5). He said the officer who was
supposed to update the information was transferred to the Ministry’s headquarters and the officer
seconded to replace her also resigned a few days after assuming the position, hence the
information remained not updated for a long time.
Recommendation
The Controlling Officer is fined E400.00 for failure to capture this information in the analysis
book.
101.3 and 3 – Undisclosed Budget for CTA Department – E644 132 819.77 and Fuel on
Hand in Bowsers
NB: The issues reported on these paragraphs were also reported in the 2017 Report and the
answers are the same.
102. Overpayment of Salaries
102.1 – Overpayment of Salaries and Housing Allowances due to Unpaid Leave of Absence
– E35 841.68
The Auditor General reported that the Ministry overpaid salaries to five officers who had
been away on unpaid leave to take part in the national elections.
The Controlling Officer submitted that the officers are paying back the money.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on the recovery within 30 days
after adoption of this Report.
102.2 – Salaries and Housing Allowances Paid to retired Officers –E15 247.12
An amount of E15 247.12 was paid to 3 employees who had retired from the civil service
through the non-stoppage of their salaries.
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The Controlling Officer submitted that two of the officers have passed away and the Ministry has
engaged the office of the Attorney General on how to recover the money.
Recommendation
The Controlling Officer is urged to recover the money from the officer who is still alive and refer
the debt owed by the deceased officers to the Losses Committee.
103. Audit of the Construction of Nhlangano to Sicunusa (MR – 13) Road – Project
T50010/93/99 – E576 101 574.86
The Auditor General reported that, at inception, this project was supposed to cost
E465 990 202.85 and take only 24 months to complete but over 60 months later it was still
not complete yet payments made had already exceeded E576 101 574.86. He further noted
that, before the project stopped, there were a number of irregularities noted like loan
requirements, contractual obligations and construction standards.
Below are some of the irregularities:
 Irregularities during pre-qualification of suppliers where the main contractor,

Kukhanya/Gabriel Couto Joint Venture was recommended for tendering despite
failing to meet pre-qualification requirements twice
 The contractor was appointed without being approved by the funding agencies, yet
this was part of the loan agreement (that the funders would have to pre-approve the
contractor)
 Gabriel Couto, who was a major shareholder in the joint venture, pulled out of the
joint venture after the funders indicated that they would no longer finance the
project yet they (Gabriel Couto) are the ones who were the leading partners as they
had capacity to do the work.
 An interest amounting to E14 457 18.15 was paid due to late payments
 An amount of E16 444 660.00 was paid by government to consultants, MZCK
Consultants, as consultancy fees despite the fact that the loan agreement between
government and the funders stated that the funders would pay the consultancy fees.
The consultancy fees were supposed to be E10 million but government added E5
million more to the fees without any explanation.
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 A farm owner who was supposed to be compensated with E191 132.88 for a portion
of his farm which was affected by the construction was eventually paid
E3 000 000.00 without any justification.
Recommendation
The Hon. Committee could not get answers on the project and a site visit conducted on 20 June
2019 raised more questions than answers. While the Ministry had earlier stated that the project
was 75% complete before it was halted, the situation on the ground painted a different picture.
There were big gullies (tisele) in the road, trees had sprouted in the middle of the road,
homesteads near the road were affected by dust and had cracked walls, material was found lying
idle and residents could not access shops due to trenches dug on the road. The damage to the
road was also getting worse due to rains and when it rained, water was directed to the nearby
homesteads.
The Hon. Committee, therefore, recommends the following:
(a) Government should immediately terminate the contract with the contractor as the state is
allegedly attracting monthly penalties in the region of E5 million while the project is stalled.
(b) The Ministry of Public Works and Transport should calculate how much it would cost
government to complete the project and submit a copy of the figures to the Hon. Committee
within 30 days after adoption of this Report.
(c) Government should complete the project to boost economic activity in that corridor and
follow procurement procedures.
(d) Government should safeguard all the material that is lying idle on the site.
(e) Since the Hon. Committee could not gain access to a key witness who had deep knowledge
about the project and also due to the fact that the Hon. Committee does not have enough
technical capacity to investigate all aspects of the project, the Prime Minister’s Office,
Ministry of Public Works and Transport as well as the Ministry of Finance should institute a
forensic audit into the project and submit a Report to the Hon. House within six months after
adoption of this Report by the Hon. House, failing which they (Controlling Officers of the
three Ministries) will be charged with contempt of Parliament.
104 – Non-Utilisation of Project Funds on Project T49763 – Mphandze – Mbadlane (MR2 –

Lot 1 and 2)
An amount of E177 637 372.00 released for this project was not utilized.
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The Controlling Officer submitted that the reconciliation could not be done on time, hence the
under expenditure. In fact, it was not done for over a year.
He explained that Lot 2 (Mphandze to Mbadlane) is stalled because there were disagreements
between the contractor (Inyatsi Construction) and the Supervising Engineer. The contractor said
it will not continue with the project as long as the Supervising Engineer is still involved in the
project. The Ministry is still trying to mediate between the parties and the Ministry believes that
the contract has been terminated because the contractor has filed a notice of an intention to
terminate. That, however, does not stop the Ministry from negotiating with the hope of
resuscitating the “marriage”. The dispute is over the certificates issued by the Engineer which are
negative.
Recommendation
The Controlling Office is urged to conduct reconciliations on time and also find a lasting
solution to the dispute and complete the project.
105 – Under Expenditure on Project T32599 – Madlangempisi – Msahweni Road

Upgrading
The Auditor General noted an under expenditure of E4 283 203.94 on the above project.
The Controlling Officer submitted that the money was part of the compensation package during
the construction of the project and promised to bring a detailed breakdown of the payments.
Recommendation
The Controlling Officer is urged to submit a comprehensive list for the compensation
beneficiaries within 30 days after adoption of this Report by the Hon. House.
106 – Under Expenditure on Project T35199 – Institutional Support to Roads Department
NB: The issue was reported in the 2017 Report.
107 – Under Expenditure on Project T35470 – CMR Fleet Management System –

E2 156 823.35
The Auditor General noted an under expenditure of E2 156 823.35 on the above project.
241
The Controlling Officer submitted that the process of acquiring the system was quite
cumbersome such that the financial year elapsed before the funds could be utilised. He disclosed
that the Ministry ended up requesting a carry-over and finally utilised all the funds.
NB: The Hon. Committee conducted a site visit on the Ministry’s offices where the pilot project
is being implemented on 8 July 2019. It was discovered that the project is implemented on about
200 vehicles under the Roads Department and a demonstration was carried out for the Members
on how the system works. Basically, the system reports the location of the vehicles, how they are
driven, fuel consumption patterns and monitoring of the trips made by the vehicles.
Recommendation
The Controlling Office is urged extend the system to other government Ministries and also
engage the Ministry of Public Service on getting staff to monitor the system.
108 – None – utilization of Project Funds on Project T51555 – Manzini – Mpandze (MR 3
Lot 1) – E165 563 712.00
The Auditor General noted funds amounting to E165 563 712.00 released for this project
were not utilized.
The Controlling Officer submitted that there were certain disputes that occurred during the
beginning of the project involving some property owners which have since been solved. The
project is now ongoing.
Recommendation
The Controlling Officer is urged to submit a detailed breakdown of the property owners and how
much they were compensated within 30 days after adoption of this Report by the Hon. House.
109 – Central Transport Administration
109.1 Statement of Write-offs, Loss of Cash, Stamps, Stores and Abandoned Claims and
Losses Due to Accidents on Vehicles
The Auditor General noted that losses relating to damaged government vehicles were not
accounted for in the Financial Statement for Write Offs. This has been occurring since the
242
2015/16 financial year yet every year the CTA was reporting on professional charges and
repair costs.
The Controlling Officer submitted that the issue will be discussed with the Ministry of Finance
so that it is sorted.
Recommendation
The Controlling Officer is urged to submit a report within 30 days after adoption of this Report
by the Hon. House.
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SPORTS, CULTURE AND YOUTH AFFAIRS – HEAD 56

31ST MARCH 2015

31ST MARCH 2017
99. 1 – Unaccounted for Revenue – Gate Takings and Vendors’ Fees – E477 217.90
The Auditor General reported that revenues of the 10% of total gate takings and vendors’
fees, at E50.00 per vendor, for the use of Somhlolo National Stadium was unaccounted for
because there were no supporting source documents like stadium bookings, gate takings,
vendor fees, revenue reports, ticket registers, sold and unsold tickets, stadium fixtures and
other documents used for revenue collection.
He further expressed concern that receipts amounting to E477 217.90 were not collected by
revenue officers from the Ministry but the collection was entirely conducted by the Premier
League of Swaziland.
During his appearance before the Hon. Committee, the Controlling Officer submitted that the
documents required by the Auditor General were not available during the audit but they were
now available. He also stated that the Ministry has since decided to deploy officers from the
Ministry during activities at the stadium to monitor revenue collection.
Recommendation
The Controlling Officer is fined E400.00 for failure to effect controls and he is advised to give
the Auditor General the required information.
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100 – Unauthorised Over Expenditure on Recurrent Vote – E942 444.42
The Auditor General reported an over expenditure of E942 444.42 on CTA vehicle charges.
The Controlling Officer submitted that they were still waiting for the CTA to provide the
Ministry with the relevant documentation substantiating the charges.
Recommendation
245
PART G: IT AUDITS
A. AUDIT ON ELDERLY SOCIAL GRANT’S COMPUTERISED SYSTEM;

DEPUTY PRIME MINISTER’S OFFICE
Limitation of Scope
The Auditor General reported that the audit team did not have access to original files of
beneficiaries which had been sent to different banks. The objective was to conduct certain
audit procedures including data analysis, using the original files. As a result, existence of
errors, fraud and other irregularities could not be ascertained. The files were eventually
availed after the audit had been concluded.
Nonetheless, the audit went on and found the following:

110.2 Unavailability of Security Event Log
The Auditor General reported that there was no Security Event Log which contains
records of logins/logout activity or other security related events specified by the system’s
audit policy. This system is used to investigate attempted and successful unauthorized
activities. This exposes the systems to hackers.
110.3 Non-segregation of Duties

The Auditor General reported that there was no separation of duties between the Key
Punchers, Key Punch Supervisor and Principal Accountant. Some of the functions which
are only supposed to be performed by the Principal Accountant in her capacity as User
Administrator can also be performed by junior officers and vice versa. This exposes the
system to theft or fraud. Unauthorized actions and errors are not detected timeously.
110.4 Unlimited Access to the Production Environment by the Systems Administrator

The Auditor General reported that the Systems Administrator has unlimited access to the
production environment and has access privileges that were supposed to be only restricted
to Users and the User Administrator. For instance, the Systems Administrator can delete
information, restore deleted files, effect arrear payments and generate payment functions
yet these functions are supposed to be done by employees of the Ministry.
110.5 System Overwrites Transaction History

The Auditor General reported that the transaction history can be overwritten. As a result,
it is impossible to investigate or detect any unlawful activity with regards to transactions
and operational data could be manipulated yet there would be no evidence since the data
246
would be overwritten. For instance, before payment is made someone can change account
details of a beneficiary in order for the money to be deposited into the account of a non-
beneficiary and then restore the original information after the payments have been made.
110.6 System Overwrites Personal History of Beneficiaries

The Auditor General reported that the personal history of beneficiaries is overwritten
when a beneficiary changes a paypoint.
110.7 Lack of Backup for the System

The Auditor General noted that the Elderly Grant Computerised System did not have a
backup plan. As a result, if the system can crash, there would be a massive loss of
information.
110.8 Lack of Test Environment

The Auditor General reported that there was no testing environment for the Elderly Grant
Computerised System, which could be used to determine whether a system meets its
requirements or not and also identify programme design errors.
110.9 Inability to Upgrade and Update the System

The Auditor General reported that most of the Elderly Grant Computerised Systems were
not upgradable and updatable due to the fact that the programming code for developing
the system cannot be accessible.
The Controlling Officer submitted that the Deputy Prime Minister’s Office is working with the
Computer Services Department and Royal Swaziland Technology Park under the Ministry of
Information Communication and Technology to correct the irregularities.
Recommendation
The Controlling Officer is urged to submit an update on the correcting of the errors within a
month after adoption of the Report by the Hon. House.
247
B. IT AUDIT OF ELECTRONIC FUNDS TRANSFER (EFT) PAYMENT SYSTEM
AND CHEQUE PAYMENT SYSTEM; TREASURY DEPARTMENT
The Auditor General found the following while auditing the EFT payment system:
111.1 – Lack of Database for errors at Checking Section
The Auditor General reported that errors spotted at the Checking Section on both the
Payment Vouchers and the Entire Accounting System were not recorded and stored in a
separate database. Instead, they were recorded manually in an error book and stickers
were attached to the payment vouchers in cases where there were errors to be corrected yet
the best practice stipulates that there should be an input system with an error file used to
remind users when they have not corrected errors and reminder messages can be displayed
on the computer screen.
111.2 – Error Corrections Bypass Warrant Holder
It was also discovered that payment vouchers with errors discovered in the Checking
System were not returned to the Warrant Holder but they were viewed and corrected by
the Assistant Accountant who returned them to the Checking System without the
knowledge of the Warrant Holder. This is in violation of the Financial and Accounting
Procedures Manual, which states that the Warrant Holder should check details of
unsupported payments and rectify them.
111.3 – Undefined Authorisation Levels
The Auditor General noted that Authorisation Levels were not documented, hence reliance
is placed on the users who have access to the EFT system to exercise their judgement to the
best of their abilities, based on experience, skills and knowledge. This, however, can lead to
loss of public funds, either through embezzlement of through lapse of judgement.
111.4 – Misuse of Computer Functions
He reported that there is an application called AB100 used by all Accountants for entering
payment vouchers to the system. The same application is used by officers from the Data
Section to validate payments after being accepted by those from the Checking System.
However, Accountants from the different Ministries are also able to validate their own
payments through this system yet this is the responsibility of the Data Section. For instance,
cheques can be printed after unauthorized validation by Accounts Officers instead of the
Checking System.
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111.5 – Cheque Payments Above Limit
It was also discovered that, although the Standard Operating Procedures of the Treasury
Department stipulate that only payments below E100 000.00 can be paid by cheque and
any amount above that should be paid by EFT, the Cheque System was still able to print
cheques above E100 000.00.
111.6 – Lack of Real Time Gross Settlements (RTGS) Work Station at the Treasury
Department
Despite a resolution by the Ministry of Finance Committee in October 2009 that the RTGS
workstation was supposed to be configured at the Treasury Department, an external
memory stick was still submitted to the Central Bank of Eswatini by the Treasury
Department for processing. This exposes sensitive information to being lost or
compromised.
111.7 - Lack of Trained Electronic Funds Transfer (EFT) System Users
He further expressed concern that only one officer was trained and tasked with processing
EFT payments through both the Swaziland Automated Electronic Clearing House and the
RTGS payment system.
111.8 – Lack of Change Control Procedures
The Treasury Department does not have Change Control Procedures that outline how
changes in personnel and handover of duties and documents should be handled.
111.9 – Non-availability of a Disaster Recovery Plan
There is no documented Disaster Recovery Plan which sustains processes during disruption
to IT services for data in the entire government system.
111.10 – Lack of Information Transfer Policy
There are no Information Transfer Policies, procedures and agreements to safeguard the
transfer of information between the Treasury Department and the Central Bank of
Eswatini to ensure the secure transfer of information between the Treasury Department
and external organisations.
111.11 – Unnecessary Processing of Unsupported Payments
The Government system allows the processing of unsupported payments at Ministry level,
even in cases where there were insufficient funds for those payments. The payment even
249
went through the Checking System and could only be rejected at the Data Section during
validation.
111.12 – Lack of Documented Standard Operating Procedures (SOP)
The Treasury Department did not have documented SOPs for processes, which are
methods established for the performance of designated operations and should be affiliated
with particular policies. The lack of these processes leads to reliance on the users of the
computer systems to use their own judgement.
111.13 – Non-removal of Erroneous Payments from EFT System
The Auditor General noted that payments with errors remained stored in the system even
after the manually prepared vouchers had been returned to the respective Ministries for
correction. This could result in a situation where the erroneous payments could be
processed since they are not deleted in the system.
111.14 – Lack of Management EFT Payments System of Oversight
The Treasury Department did not have a structure tasked with the review of the EFT
Payments System’s Performance yet institutions should have systems to adequately control
suspicious activity and detect fraud through mechanisms such as the targeted review of
unusually large transaction amounts.
The Controlling Officer acknowledged the Auditor General’s findings and stated that the
Treasury Department was in the process of addressing these challenges with the assistance of the
Computer Services Department.
Recommendation
The Controlling Officer is urged to submit a progress report within 30 days after adoption of this
Report by the Hon. House.
250
AUDIT OF SCHOOLS – MINISTRY OF EDUCATION AND TRAINING
About 22 public schools were audited during the year under review and the Auditor
General noted some serious control weaknesses in the system. Six major weaknesses were
noted in the schools.
A. Unauthorised Expenditure
Thirteen (13) schools had unauthorised expenditure amounting to E20 342 549.20, which
means the expenditure was not authorised by the school committees.
B. Unsupported Expenditure
Sixteen (16) schools were found to have incurred expenditure amounting to E14 986 326.60,
which was unsupported. The Headteachers in most of the schools claimed to have paid
individuals instead of companies, hence it could not be readily ascertained whether the
funds were properly used or not.
C. Unsettled School Debts
Two schools were found to be owing various suppliers a combined sum of E2 181 716.67.
Some of the suppliers ended up taking legal action against the schools.
D. School Fees Due to Schools
Two schools were found to have uncollected school fees amounting to E409 282.19.
E. Unlawful Housing Allowances and Defaulted Rentals
A sum of E239 645.00 was owed to government in respect of unlawful housing allowances
paid by government and defaulted rent where Teachers did not pay rent.
F. Payment of Salaries to Teachers Not at Work
It was further reported that government lost a lot of revenue through paying Teachers who
were not working. The teachers were either:
 Absent
 Physically present but not teaching
 Running their own errands during working hours or
 Absent due to various health conditions
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The Controlling Officer acknowledged the Auditor General’s findings and expressed concern
that these problems persist despite the fact that the Ministry conducts workshops for
Headteachers on financial management as well as the School Accounting Regulations and
Procedures on a yearly basis. The last workshop was conducted for 10 weeks (from 7 May to 13
July 2018). She submitted that the Ministry will also strengthen the training for School
Committees on their roles and responsibilities.
Regarding the absenteeism, the Ministry has resolved to tackle the problem by charging the
supervisors (Headteachers and Deputies) and also making deductions on the salaries of the
absent Teachers.
Recommendation
After noting that the above irregularities almost cut across all the audited schools, the Hon.
Committee made the following general recommendations. Where an issue is unique and peculiar
to a particular school, a specific recommendation will be made to that school.
 Urged to amend the existing legislation to be in line with the times and also introduce
effective controls. For instance, the Schools Accounting Regulations stipulate that
Principals should engage companies for services yet some of the schools are located in
rural areas where such companies do not exist but there are individuals who can provide
the services required at an affordable fee.
 Urged to strengthen the workshops for Principals on how to handle fees.
 Urged to develop regulations on how schools are supposed to account for revenue
received from income generating projects initiated by schools.
 Urged to meet with the principals accused of unsupported and unauthorized expenditure
and calculate the expenditure that these principals are failing to substantiate. Thereafter,
the Ministry should recover this expenditure and clear those who have been able to
substantiate the expenditure.
 Urged to recover funds in respect of owed rent.
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SHISELWENI REGION
112. Ngwane Central High School
112.1 – Teacher Receiving Full Salary While Not Rendering Any Services to Government –
E875 648.77
The Auditor General reported that a Teacher with employment number 4714561 had
received a full salary for seven (7) years (since to April 2011 to date) due to ill-health and in
the process government paid her a salary amounting to E875 648.77. Despite the fact that
the Teacher’s doctor had recommended that she retires on medical grounds, the Teaching
Service Commission granted her sick leave of six months with full pay from September
2012 to March 2013. When the leave elapsed, the Teacher did not return to school.
Teacher suffers from a chronic illness and she had been undergoing treatment all along. She has
also requested to retire on medical grounds seeing that she is not getting better. Following her
request she has since been assessed by the Senior Medical Doctor at the Government Hospital
who has recommended two more tests before a final decision could be taken.
The school Principal informed the Hon. Committee that, in the meantime, there is a
substitute/relief Teacher who is currently occupying the position until the issue of the incumbent
is finalized.
Subsequent to its appearance before the Hon. Committee, the Ministry wrote a letter to the PAC
Chairman dated 25 August 2019 wherein it communicated that the Teacher has finally been
retired on medical grounds as from 3 July 2019.
Recommendation
The Controlling Officer is urged to update the Hon. Committee on whether there is money was
recovered from the overpayment for the days when the officer was not at work within 30 days
after adoption of this Report by the Hon. House.
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112.2 – Unlawful (undeserving) Housing Allowance and Defaulted Rent
The Auditor General reported that, out of the 27 Teachers occupying teachers’ quarters at
the school, about 23 of them had not been paying rent to government from the year 2011
and the rent had accumulated to E31 438.00. He further reported that three Teachers
(Employees 300048238, 3746220 and 9010570) were paid unlawful housing allowance
amounting to E112 788.00 while at the same time they did not pay their monthly rental.
The Controlling Officer submitted that 17 of the Teachers have settled their outstanding rent
while four Teachers are still paying their debts. It was also revealed that two Teachers did not
owe government any money while one was erroneously included in the list yet he is not
employed at the school.
Regarding the three Teachers paid undeserving housing allowances, it transpired that Teacher
9010570 who was said to have been paid E55 520.00, did not get any housing allowance from
government. Teachers 300048238 and 3746220 are no longer at the school but the Ministry has
since traced them and they have signed deeds of settlements and will be paying back the money
soon.
112.3 – Unsupported Expenditure and Cheque Payments to Individuals
The Auditor General reported that the school had unsupported expenditure amounting to
E121 674.05 and cheque payments amounting to E218 463.70, which were not adequately
supported with quotations, contracts, invoices, delivery notes and receipts in the year 2015.
The Controlling Officer submitted that the Ministry engaged the Principal and found that indeed
some of the documents were incomplete. For instance, there were receipts and invoices for some
payments but no contracts, delivery notes and invoices.
112.4 – Unauthorised Expenditure
The Auditor General reported that the school incurred expenditure amounting to
E2 777 196.20 between 2015 and 2016 without approval of the School Committee.
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The Controlling Officer submitted that the Ministry’s investigations revealed that there were
minutes where expenditure was approved but the amounts to be paid to the suppliers/service
providers were not stated.
112.5 and 6– Accounting Records Not Prepared
The Auditor General reported that the school principal did not prepare important
accounting records such as school budget, pupil ledger cards, cashbook analysis, bank
reconciliation, inventory records and an asset register.
The Controlling Officer submitted that the Ministry encourages school principals to keep such
records and it has a structure called “Inqaba”, which serves as a guide on how to prepare budgets
and financial statements.
112.7– Redundant Stock of School Uniform - E12 250.00
The Auditor General reported that the school held obsolete stock of pupils uniform
amounting to E12 250.00 in 2016 as the school continued purchasing uniform even though
the current stock of uniform was not depleted.
The Controlling Officer submitted that indeed the uniform was found at the school but it has
since been sold. As a control measure, the Ministry issued a memorandum to all schools
(Circular 10 of 2017) instructing pupils to purchase uniform from the open market.
Recommendation
The Hon. Committee commends the Ministry for the Circular and urged the Controlling Officer
to ensure that the schools follow the regulations.
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112.8– No Contracts for Support Staff and Suppliers
The Auditor General reported that the school hired support staff without contracts of
employment and its suppliers were providing goods and services to the school on credit
without any form of contractual agreement.
The Controlling Officer submitted that the Ministry, through the assistance of the Ministry of
Labour and Social Security, has developed a template for support staff contracts in all schools
and undertook to sensitise schools on the need for contracts with suppliers.
Recommendation
The Controlling Officer should ensure that support staff in all schools should sign contracts
within three months after adoption of the Report by the Hon. Committee.
112.9– Non-signing of Teachers’ Salary Register
The Auditor General reported that about 94 salary advice slips were not signed for from
January to July 2016, which is against Schools Accounting Regulations.
The Controlling Officer noted the lack of supervision on the part of school administrators and
undertook to effect punitive measures on defaulting supervisors.
Recommendation
The Controlling Officer is urged to ensure that Principals monitor this practice.
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113. NHLANGANO CENTRAL HIGH SCHOOL
113.1– Payment of Salary to Resigned Teacher; Employment No. 676645
The Auditor General reported that a Teacher who resigned from the school in October
2015 and notified the Ministry about his resignation continued receiving a salary until
August 2017, by which time he had been paid E243 694.11.
The Controlling Officer submitted that the Teacher had indeed tendered his resignation after
allegations of sexual misconduct had been levelled against him. She stated that the salary was
stopped but due to technical glitches in the system, the Teacher continued receiving his salary.
When the Ministry engaged the former Teacher with a view of getting back the overpayment, he
informed the Ministry that he was unemployed and did not have money to pay back government.
Recommendation
The Principal should return to work and the Ministry should recover the money from him and
113.2– Unlawful Housing Allowance and Defaulted House Rentals
The Auditor General reported that a Teacher, Employee No.10303081, was paid a housing
allowance amounting to E3 606.00 despite staying in a government house and she also
defaulted on monthly rentals amounting to E420.00.
The Controlling Officer submitted that the Ministry engaged the Teacher and she has settled the
amounts in full.
113.3– Cash Kept in the Expenditure File – E229.00
The Auditor General reported that cash amounting to E229.00 was found the school’s
expenditure file, which is against the School Accounting Regulations and Financial
Instructions.
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The Controlling Officer submitted that the money was deposited into the school account together
with Form 1 and 4 Registration Fees.
113.4– Unsupported Expenditure
The Auditor General reported that the school incurred unsupported expenditure
amounting to E781 153.55 between 2015 and 2018.
The Controlling Officer submitted that the Ministry engaged the school Principal and he
concurred with the Auditor General’s findings. He informed the Ministry that the anomaly was
due to the fact that the school would require quotations from suppliers over the phone and this
information would then be communicated to the School Committee, which would in turn
approve the expenditure, hence there was no paper trail. He stated that some of the suppliers
provided the school with supplies such as firewood and therefore had no invoices or receipts.
113.5– Purpose of Expenditure not Disclosed – E220 915.55
The Auditor General reported that the purpose of expenditure amounting to E220 915.55
incurred between 2016 and 2018 was not disclosed. While the invoices contained
information on the type of items purchased, it was not disclosed what the material had been
bought for.
The Principal of the school submitted that the items paid for include, among other things,
computer repairs, monthly awards for the Top 5 pupils, consumables for the school printing
machine, school fees refunds, desk repairs and plumbing expenses.
113.6– Non-reconciliation of Analysis Cash Book
The Auditor General reported that the cash analysis book balances were not reconciled
with the bank statements for the 2015 and 2016 school years.
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The Controlling Officer submitted that the Principal acknowledged the error on his part and also
partly blamed the bank, which he accused of delaying providing bank statements.
113.7– Spoilt Cheques
The Auditor General reported that the school had spoilt cheques in the in the 2015 school
year and when a follow up audit was conducted in the 2017 and 2018, the same problem
had still not been rectified. Some of the cheques were spoilt because the principal did not
check first if the school account had funds.
The School Principal acknowledged his error before the Hon. Committee and undertook not to
repeat it in future.
113.8 – Inconsistent Signing of Teachers’ Salary Registers
The Auditor General reported that the school teachers did not sign for their salary advice
slips. In one year, 2018, 37 out of 42 teachers were not signing for their salary advice slips
The Controlling Officer submitted that the error has since been corrected.
116. MAKHONZA HIGH SCHOOL
116.1 Revenue Collected and Not Receipted – E13 888.44
The Auditor General reported that the school did not receipt an amount of E13 888.44
from an amount of E964 309.69 deposited into the school bank account.
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The Principal of the school submitted that he did not bank the school funds but parents of pupils
pay at the bank and submit the slips to the school. However, some of the parents do not submit
the slips, hence the impression that the funds were not receipted.
116.2 – Unlawful Housing Allowance – E25 338.00
The Auditor General reported that a Teacher with employment number 3590579 was paid
a sum of E25 338.00 as housing allowance from August 2014 until January 2018 yet he was
allocated a house at the school.
The Controlling Officer submitted that the Teacher was transferred from another school and his
salary advice slip was not issued at Makhonza, hence it was difficult to trace the anomaly.
However, following the audit the housing allowance was stopped and deductions are being made
to recover the housing allowance received.
The Ministry revealed that its calculations amounted to E43 692.60 and the Teacher is paying
back the money at E728.00 a month and is remaining with a balance of E41 507.97.
116.3 – Rent Owed By Teacher – E300.00
The Auditor General reported that a Teacher with employment number 6934301 owed
E300.00 in rent.
The Controlling Officer submitted that the Teacher has settled the amount in full.
117. NYAMANE METHODIST PRIMARY SCHOOL
117.1 – Teacher Owing Rent – E1 950.00
The Auditor General reported that a teacher at this school did not pay rent for 13 months
and accumulated a debt of E1 950.00.
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The Controlling Officer submitted that the Teacher has settled his debt and is now paying rent at
the school.
MANZINI REGION
118. Dvokolwako High School
118.1 Unsupported Expenditure and Cheque Payments to Individuals – E4 576 631.44
The Auditor General reported that cheque payments amounting to E1 198 547.43 and
E1 549 281.00 were paid without supporting documents such as quotations, contracts,
delivery notes and invoices in the 2015 and 2016 school years. He further reported that
during the same years, cheque payments amounting to E723 618.60 and E1 105 184.41
respectively, were paid to individuals and they were without supporting documents.
The Principal of the school submitted that he did have supporting documents for some of the
transactions but alleged that he had not been given an opportunity to present them to the audit
team. He did, however, concede that he did not have certain supporting documents and had made
cheque payments to individuals. He attributed this to the fact that the school was located in a
rural area and often utilized services from locals who did not have companies and therefore
could not give the school invoices and receipts upon payment. Some of the services were the
purchase of equipment and items for income generating projects for the school.
NB: The Hon. Committee visited the school on 11 July 2019 and inspected some of the income
generating projects. These were mainly farming projects, which included a feedlot, a citrus
orchard and vegetable garden. The Principal explained that the money generated through these
projects was used to fund the school’s sports teams as well as construct additional classes.
However, it was noted that the Principal failed to properly account for the usage of the funds
and he was not co-operating with the Ministry of Education in terms of explaining how the funds
were being used.
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118.2 Unauthentic Use of Mobile Money Services to Purchase Electricity – E33 230.00
The Auditor General reported that school funds amounting to E33 230.00 were used to
purchase electricity units through MTN Mobile Money yet this facility gave incomplete
information and no evidence of particulars of the recipient such as the metre number.
The Principal concurred with the Auditor General but submitted that this method was more
convenient for the school as the Mobile Money vendors were nearby unlike other electricity
outlets which required one to drive to town.
118.3 School Funds Transferred to Teacher’s Personal Bank Accounts – E72 380.00
The Auditor General reported that a sum of E72 380.00 was transferred into the personal
account of a teacher from the school supposedly to pay for items and equipment needed for
that year’s Speech and Prize Giving Day event at the school.
The Controlling Officer submitted that this amount was not transferred into the personal account
of any Teacher but, according to the Principal, the school instructed its bank to issue two cheques
in the names of two Teachers who were co-ordinating the School Speech and Prize Giving Day
event. This was due to the fact that the bank had delayed providing the school with a new cheque
book yet the event was drawing closer.
118.4 Purchase of Building Material from South Africa by the Headteacher – E106 320.00
The Auditor General reported that in the year 2016 the Principal purchased building
material and wood oak from the Republic of South Africa. The existence of the material
could not be ascertained and the expenditure was not supported with required
documentation.
The Principal submitted before the Hon. Committee that it was cheaper to purchase the building
in South Africa than to use local suppliers. He said the material was used for the construction of
20 blocks of toilets for pupils at the school.
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118.5 School Funds used to cater for Funeral – E18 884.26
The Auditor General reported that in the year 2016 the school spent an amount of
E18 884.26 to cater for a funeral yet Schools Accounting Regulations, 1992 stipulate that
the school funds should be used solely for educational purposes.
The Principal submitted before the Hon. Committee that a school pupil had passed away and the
funds were used to hire transport to ferry to the pupils to the funeral and also for food that was
eaten by the pupils at the funeral.
118.6 Teachers’ lunch and Fuel for Private Cars –E59 883.45
The Auditor General reported that in the year 2015 and 2016 an amount of E59 883.45 was
paid to some Teachers at the school as travel and subsistence allowances. The payments
were authorized by both the Headteacher and the School Committee.
The Controlling Officer concurred with the findings of the Auditor General and said this was not
supposed to happen. As a result, the Ministry is currently engaging the Principal with a view of
recovering the amount.
Recommendation
The Controlling Officer is urged to recover the money from the Teachers and update the Hon.
Committee on progress of the recovery process.
118.7 – Renovation of Teachers’ Houses – E55 883.41
The Auditor General reported that in the year 2015 and 2016 school funds amounting to
E55 883.41 were diverted to renovate Teachers’ quarters at the school.
The Controlling Officer concurred with the findings of the Auditor General and said this was not
supposed to happen. The Ministry has advised the Principal to ensure that the school collects rent
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from the Teachers and the money deposited into the school account and will be withdrawn for
renovations as and when necessary.
Recommendation
The Controlling Officer is urged to notify school principals that school funds are not meant to be
used for renovating Teachers’ quarters but they are supposed to collect rent from the Teachers
which will be used for this purpose.
118.8 and 9– Non-preparation of School Budget and Incomplete Financial Statements
The Auditor General reported that the Principal did not prepare a budget for the years
2015 and 2016. He further observed that the financial statement was not in accordance
with accounting standards in that it was merely a list of receipts, payments and balances
but did not present income generated and expenditure incurred by the school by the end of
the year. Further, there was no evidence that the statement was presented to either the
school committee or the Regional Education Office as required by the Schools Accounting
Regulations
The Controlling Officer submitted that the Principal informed the Ministry he had submitted the
budget to the School Committee. .
119 – MOYENI HIGH SCHOOL
119.1 – Unauthorised Expenditure – E1 233 071.75
The Auditor General reported that the Principal spent E1 233 071.75 in 2015 without
authority from the School Committee and made frequent use of the petty cash.
The Controlling Officer submitted that the Principal informed the Ministry that most of the
expenditure was authorized by the School Committee and where the authority was not minuted,
it was usually during school holidays when the School Committee could not meet. Regarding
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petty cash, the Principal informed the Ministry that the School Committee authorized him to
withdraw it as and when necessary. Unfortunately, since it was not a large amount it was quickly
depleted and he had to make frequent withdrawals.
119.2 – School Debts Attracting Legal Costs – E651 667.67
The Auditor General reported that the school delayed paying some suppliers who have
since taken the school to court and the school has incurred some legal bills in the process.
The Controlling Officer submitted that the Principal informed the Ministry that the debts were
incurred by the ex Principal and when the parents were informed about the debts, they refused to
pay them because they claimed not to know anything about the services allegedly rendered. It
was then that the owed suppliers took the school to court in order to get paid.
119.3, 4 and 5 – Unsupported and Partly Supported Expenditure as well as Purpose of

Expenditure Not Stated
The Auditor General noted a number of expenditures which were not supported by the
required documents like invoices, receipts and delivery. There were also cheque payments
made to individuals and other cheques not attached to their related payment vouchers.
There were also items, which were purchased but the purpose of the expenditure was not
stated.
The Controlling Officer submitted that the Principal informed the Ministry that the school kept
the supporting documents but they were not available during the audit supposedly because they
were kept in another file.
The School Principal was also engaged on the importance on stating the purpose of expenditure
and he undertook to do so in future.
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119.6 – Teachers Owing School House Rent – E850.00 and E3 090.00
The Auditor General reported that eight (8) Teachers at the school were not paying their
rent on time and owed E850.00 while another Teacher was paid E3 090.00 as housing
allowance yet he was housed at the school.
The Controlling Officer submitted that the eight Teachers had settled their debts while the
Teacher who was paid housing allowance passed away. She stated that the anomaly was not
detected on time due to the fact that the Teacher’s salary advice slip was issued at her former
school.
119.7 – Incorrect Bank Allowance Disclosed in the Financial Statement
The Auditor General reported that the school’s bank balance was overstated by E35 184.00
in the financial statement for the 2016 school year.
The Controlling Officer submitted that the Principal informed the Ministry that the anomaly was
caused by the fact that the school closed early that year and the anomaly has since been
corrected.
119.8 – Pupils Owing School Fees – E69 124.00
The Auditor General reported that about 12 pupils owed school fees amounting to
E23 320.00 in 2015 and 24 pupils owed E45 804.00 in 2016.
The Controlling Officer submitted that the Principal informed the Ministry that the parents of the
pupils were engaged repeatedly about their debts but they did not settle them and others opted to
change schools, hence the debts were still outstanding.
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119.9 – Unauthorised Top Up Fees Paid by OVCs – E100 500.00
The Auditor General reported that in 2017 an amount of E100 500.00 was paid as top up
fees by OVCs without the Ministry of Education’s authorisation. The money, about
E500.00 per student, was in respect of pupils’ book rentals.
The Controlling Officer submitted that the Principal informed the Ministry that the authorization
to charge the top up was given by the parents at the school.
119.10 – Unreceipted Revenue from Sale of Broilers – Agriculture Department – E2 676.00
The Auditor General reported that an amount of E2 676.00 collected on 4 December 2017
from the sale of broilers was not receipted and banked. Further, another amount of
E1 000.00 was collected on 5 December 2017 was only banked on 22 May 2018.
The Controlling Officer submitted that the Principal informed the Ministry that the funds were
used for urgent needs of the school due to shortage of funds in the school like buying food for
the school and fixing the school truck.
119.11 and 12 – Inventory Records Not Kept and Petty Cash Not Properly Maintained
The Auditor General reported that inventory records at the school were not kept and the
petty cash float was not replenished when the need arose as the Principal kept on
requisitioning the petty cash even when it had not been depleted.
The Controlling Officer submitted that the Principal acknowledged these irregularities and
undertook to correct them.
119.13 – No Logbook for the School Truck
The Auditor General reported that the school did not keep a logbook for the school truck.
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The Controlling Officer submitted that the Principal informed the Ministry that the school has
always kept a logbook but the audit team did not ask for it.
119.14 – Un-signed Cheque Referred to the Drawer – E8 550.00
The Auditor General reported that a cheque with an amount of E8 550.00 was returned to
the drawer and it did not have a signature authorizing the withdrawal.
The Principal informed the Hon. Committee that there was an error on the cheque.
121. LOBAMBA NATIONAL PRIMARY SCHOOL
121.1 – Unauthorised Expenditure
The Auditor General reported that the Principal spent school funds without authority of
the School Committee. In some instances, the authorization was sought after the funds had
already been utilized.
The Controlling Officer submitted that the Principal informed the Ministry that the school had an
arrangement with the School Committee that the Principal would meet with either the School
Committee Chairperson or Deputy Chairperson to discuss and approve all expenses of the school
and the School Committee would meet once a month, usually at the end of the month, to discuss
expenditure incurred that month.
121.2 – Payments Made to the School Chairperson and Vice Chairperson
The Auditor General reported that the Chairperson and Vice Chairperson were engaged
by the school as storekeepers. The Chairperson was further paid for offloading building
material and fencing for an agriculture project while the Vice Chairperson was hired to cut
trees as well as transporting and transplanting seedlings bought from a supplier. The
Chairman was paid E7 830.00 for his services while the Vice Chairman was paid E5 430.00
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Ministry has since written a memorandum advising all schools against engaging members of the
School Committee in any business dealings with schools.
LUBOMBO REGION
124. TSAMBOKHULU PRIMARY SCHOOL
124.1 – Denial of Access to School Records
The Auditor General reported that the audit team went to the school to conduct an audit
from 7 August 2018 and requested a number of documents from the School Principal
covering the period from January 2016 to August 2018. However, the Principal did not
avail these documents and claimed that his Deputy and the School Secretary had tampered
with the documents during his absence from the school. Nonetheless, the audit team
continued with the audit based on the few documents available.
On the second day (8 August), the Principal disappeared and claimed that he had to see a
doctor since he was not feeling well. The Audit team continued with the audit in his absence
until the following day (9 August). When they returned on the 10th, they found that the
Headteacher and Deputy’s offices had been burned down.
In the two days the team had been at the school, it had found, among others, the following
irregularities:
 Unsupported expenditure amounting to E660 224.49

 Unauthorised expenditure amounting to E491 127.27
 Unsupported cheques worth E12 800.00 drawn in the name of the Headteacher
 Cheques amounting to E48 100.00 withdrawn in the name of a School Committee
member after the Principal had disagreements with the School Committee
Chairperson
The Auditor General also reported that he found a letter written by the parents directed to
the Lubombo Regional Education Officer where they made a number of allegations against
the Headteacher. These include the disappearance of building material which was allegedly
taken by the Heateacher, bad results at the school, Headteacher arriving late and leaving
early and no financial reports.
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Headteacher, although still lawfully the Principal of the school, he has not been to office since
July 2018 after being chased away by the parents who were complaining about a litany of
offences allegedly committed by the Principal. She said the matter of the Principal is pending
before the Teaching Service Commission (TSC) and the burning of the school has been reported
to the police for investigations. She also revealed that the school offices at the Principal’s former
school (Nyakatfo Primary) were also burned down under unclear circumstances when certain
financial irregularities were discovered. That matter is still under investigation as well.
Giving his side of the story, the Principal confirmed that he was chased away by the parents and
he suspected them of burning the school since most of them owed school fees. While admitting
that he had refused to open the school offices for the audit team, he denied that this was because
he had something to hide. He claimed that the reason was that while he was away from the
school after being chased by the parents, someone had access to his office yet, as far as he knew,
he was the only one with the office keys.
He also claimed that the School Committee member was nominated by the parents to sign
cheques on behalf the School Chairman.
Recommendation
The Controlling Officer is urged to quarterly update the Hon. Committee on progress of the TSC
case against the Principal and the investigation into the arson at both Nyakatfo Primary and
Tsambokhulu Primary Schools.
125 – PHONJWANE HIGH SCHOOL
125.1 – Uneconomical Expenditure - E1 469 713.75
The Auditor General reported that the school acquired goods and services amounting to
E1 469 713.75 over a period three years from a single supplier without getting quotations
from other suppliers to compare quality and prices.
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The Principal submitted that the school did get quotations from other suppliers but he had not
attached them to the expenditure files, hence giving the impression of single sourcing. He did
concede though that there were a few purchases made through single sourcing.
125.2 – Purpose of Expenditure Not Stated- E492 515.42

The Auditor General reported that in most of the expenditures at the school, the purpose of
the expenditure was not stated except that the invoices depicted the details of the items
bought.
The Principal acknowledged the anomaly but submitted that the payment vouchers did not have
space for stating the purpose of expenditure. He said the school administration had agreed with
the parents that the Principal would prepare a payment book with a list of payments and
purchases that would assist the school committee in endorsing every payment on a monthly basis
and this is where the purpose of the payments were explained.
125.3 – Unauthorised Expenditure - E3 717 870.06

The Auditor General reported that expenditure amounting to E3 717 870.06 was incurred
without authorization from the School Committee between 2015 and 2016.
The Principal submitted that the school committee gave her a “blanket” authorization in the
minute book on the use of school funds and payment book was used by the school committee to
endorse payments. She acknowledged though that the way things were done in the school were
not in line with the Schools Accounting Regulations of 1992.
125.4 – Analysis Book not Kept and Maintained

The Auditor General reported that the school did not keep and maintain an analysis book.
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The former Principal submitted that this document was maintained at the school but she suspects
that perhaps the auditors could not find it or it was not given to them as she had retired when the
audit was conducted.
125.5 – Defaulted House Rentals and Unlawful Housing Allowance

The Auditor General reported that 71% of the Teachers at the school were not paying rent
in 2015 and 68% were not paying rent in 2016 (a total of E20 040.00). A follow up audit
was conducted in 2018 and it was discovered that E10 136.00 was still owed.
There was also another Teacher, employee 39813077, who was paid housing allowance
amounting to E14 832.00 yet she stayed at the school.
The Controlling Officer submitted that the owing Teachers have been engaged and are already
paying back the money. However, regarding the Teacher allegedly getting a housing allowance,
she said their records indicated that the Teacher was never housed at the school ever since she
was employed.
125.6 – School Fees Owed – E340 158.19

The Auditor General reported that pupils at the school owed about E283 436.09 in school
fees and E56 722.10 in respect of uniforms in the year 2015.
The Controlling Officer submitted that the Principal acknowledged the issue of the owing pupils
but disputed amounts in respect of uniforms. The current Principal, however, stated that the
money for uniforms was included in the school fees, so it was possible that some pupils owed
both schools fees and uniforms.
125.7 and 8– Spoilt Cheques and Signing of Blank Cheques– E1 950.00

The Auditor General reported that 13 cheques were spoilt in the year 2015 and each spoilt
cheque attracted a penalty of E150.00. He further reported that there were two blank
cheques which had been signed and kept in the cheque book.
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The Principal submitted that the cheques were spoilt due to mistakes made when writing them.
Regarding the blank cheques, the former Principal explained that the school committee had
authorized her to make payments to two suppliers but the payments ended up not being made.
125.9 – Unsigned Teachers Salary Register

The Auditor General reported that the 38 Teachers at the school did not regularly sign the
salary register when collecting their salary advice slips.
The Principal acknowledged the Auditor General’s findings but explained that the slips belonged
to some Teachers who had been transferred from the school and they did not collect their pay
slips. Others simply extracted them from the REO’s offices.
128. – BIG BEND HIGH SCHOOL

128.1 – Contracts of Support Staff – E9 262.00
The Auditor General noted that the school paid E9 262.00 in salaries to support staff
without valid employment contracts.
The Controlling Officer submitted that the Ministry has since designed a standard employment
contract for all support staff in schools.
128.2 – Cheques Paid to Individuals - E227 596.50

The Auditor General noted that the school paid a sum of E227 596.50 over a period of two
years to individuals instead of companies.
The Controlling Officer submitted that the Principal informed the Ministry that the individuals
were hired because their services were cheaper than those of companies and the work done was
273
not major to warrant the hiring of companies. She said the individuals were also required to sign
acknowledgement forms as proof of payment.
128.3 – Unaccounted for Variances and Unauthorised Payments – E2 500.00

The Auditor General noted cheque payments which had an unexplained variance when
comparing the amount reflected in the cheque and the receipts substantiating the
payments. There was also an unauthorized payment of E2 500.00
The Controlling Officer submitted that the Principal informed the Ministry that the quotation for
the work done was E30 000.00 but when the invoice was submitted it reflected a sum of
E28 595.00, which was as a result of discounts offered to the school by the supplier.
Regarding the unauthorized payment, the Principal informed the Hon. Committee that the money
was used to cater for a memorial service for a Teacher who had died after serving the school for
33 years. She also disclosed that the school paid E1 000.00 as a joining fee to Philani Maswati
Charity Organisation. According to the Controlling Officer, the former Principal is paying back
the money and is left with a balance of E700.00.
128.4 – Unsupported Expenditure - E11 438.50

The Auditor General reported about an unsupported expenditure of E11 438.50 incurred
by the school in 2016 and 2017.
The Controlling Officer submitted that the Principal informed the Ministry that the funds were
used by Teachers when attending different workshops (food and bus fare). Unfortunately, some
did not bring back till slips and bus tickets but they had signed forms at the school
acknowledging receiving the funds.
128.5 – School Committee Travelling Allowances – E22 200.00

The Auditor General reported about an amount of E22 200.00 paid in 2016 and 2017 as
travelling allowance to members of the school committee.
274
The Principal submitted that the money was a fee agreed upon by the parents to pay the School
Committee when attending school meetings.
128.6 – Disaster/Capital Projects – E146 080.00

The Auditor General reported that pupils at the school, including OVCs, were made to pay
E690.00 each amounting to E146 080.00 in order to replace equipment/machinery which
had been damaged in one of the classrooms after the building was damaged by a storm.
This was against Circular No.4 of 2017 from the Ministry of Education, which stipulates
that whenever there is a need for capital expenditure the school will identify the projects
and agree with the parents, after which a formal request will be made to the Ministry
through the Regional Education Office.
The Principal submitted that the Ministry only renovated the classroom but did not replace the
damaged equipment. As a result, it was resolved that the parents should purchase the equipment
in order for learning to continue..
128.7 – Payments for Teachers’ Workshops – E24 819.92

The Auditor General reported that a sum of E24 819.92 was paid to Teachers to attend
workshops in in 2016 and 2017.
The Principal submitted that the funds were used by Teachers when attending different
workshops (food and bus fare). Unfortunately, some did not bring back till slips and bus tickets
but they had signed forms at the school acknowledging receiving the funds.
128.8 – Unaccounted for Petty Cash – E44 650.00

The Auditor General reported that petty cash amounting to E44 650.00 was withdrawn
from the school funds in 2016 and 2017. When the audit team wanted receipts for the use of
the petty cash, only receipts amounting to E9 685.00 were produced but their authenticity
275
was highly questionable since they were all new and their numbering was sequential yet the
transactions were done almost 3 years ago.
The Controlling Officer submitted that, while the withdrawal of the petty cash was in line with
Ministry accounting regulations, the Principal failed to produce the receipts proving where and
how the funds were used.
129. MAMBANE HIGH SCHOOL
129.1 – School Budget
The Auditor General noted that the school budget prepared by the Principal is not based
on the anticipated number of pupils enrolled at the school as per Schools Accounting
Regulations 3.3.
The Principal conceded the anomaly when he appeared before the Hon. Committee and
submitted that it was an error on his part.
129.2 – Ghost Employee
The Auditor General reported that there was a salary advice slip of a Teacher, employment
number 450580, which kept being sent to the school yet he/she had never been a Teacher at
the School. Records indicated that the said Teacher was transferred on promotion from
Patmos Primary School to Jericho High School on February 2016.
The Controlling Officer submitted that there was a systematic error on posting of the Teacher.
The Teaching Service Commission is working on the matter.
276
129.3 – Unauthorised Expenditure - E122 989.91
The Auditor General reported that the Principal spent an amount of E122 989.91 without
authority from the School Committee in 2017 as there were no minutes of School
Committee meetings where the expenditure was approved. He also reported that some of
the cheques were paid to individuals.
The Principal informed the Hon. Committee that the expenditure was approved by the School
Committee and his only sin was not writing minutes when the authority was granted. He said in
some instances, he would receive calls while in town from the School Committee instructing him
to make certain purchases.
However, the School Committee Chairperson denied the Headteacher’s submission. He said they
knew nothing about the expenditure and did not call him at any stage to instruct him to make
certain purchases.
129.4 – Variance Between Cheques and Receipts
The Auditor General reported that there were variances amounting to E3 443.00 between
the cheques issues and receipts substantiating the payments made.
The Principal informed the Hon. Committee that the money was paid to Teachers who were
attending workshops while the Controlling Officer submitted that the Principal has paid back the
money.
129.5 – Housed Teachers – E5 760.00
The Auditor General reported that Teachers at the school were not paying rent and the
owed amount had accumulated to E5 760.00.
The Controlling Officer submitted that the Teachers have started paying the rent.
277
GENERAL RECOMMENDATIONS
1. TO THE ATTENTION OF ALL CONTROLLING OFFICERS AND PAC

STANDING COMMITTEES
I. Controlling Officers are advised to include in their reports a breakdown of the

status of repayment progress made by civil servants who owe government. The
breakdown should include the principal debt, the repayments per month, the total
amount repaid to date and the balance outstanding.
II. All Controlling Officers and PAC Standing Committees are notified that the
PAC Recommendations Report will be available in both hard copy and soft
copy. It will also be available on the government website and they are
notified that these Recommendations are not only for local consumption but
they are also seen internationally. When Parliament Resolutions are
implemented, it builds confidence in the taxpayer as well as other
stakeholders, therefore Controlling Officers are urged to implement the
Resolutions.
2. TO THE PRIVATE AND CABINET OFFICES

The Prime Minister’s Office should table an amendment to the House on the
Parliamentary Privileges Act within three months after adoption of this Report. The
amendment should be more on the revision of the maximum fines for Controlling
Officers who use public funds irregularly.
3. TO THE DEPUTY PRIME MINISTER’S OFFICE

The Deputy Prime Minister’s Officer, in collaboration with the Ministry of Finance,
should ensure that schools receive funds from the OVC Funds before the end of the
second term to ensure that learning in schools is not disturbed due to delayed payments of
these funds.
4. TO MINISTRY OF ICT AND CABINET CONTROLLING OFFICERS

The Controlling Officers are urged to speed up the e-governance project in order to fast
track paperless communication. Currently, government Ministries spend a lot of money
278
on CTA charges due to travelling between Ministries in order to deliver correspondence
through Messengers.
5. TO THE MINISTRY OF FINANCE CONTROLLING OFFICER

 The Controlling Officer is urged to engage the relevant authorities with a view of
coming up with a limit on the fuel to be used by Cabinet Ministers, Presiding
Officers and other Political Appointees entitled to the use of state vehicles which
are fueled by government. It has emerged during the sittings that these vehicles
are often used day and night and in some instances are abused yet they fuel in the
Ministry’s votes.
 The Controlling Officer is urged to facilitate the appointment of the Losses
Committee within one month after adoption of this Report by the Hon.
Committee.
 All Government Ministries and Departments collecting revenue on behalf of the
state should be reminded about the provisions of the Financial and Accounting
Instructions, which stipulate that revenue collected should be banked every day in
order to avoid the current problems where these funds are often abused.
 The Controlling Officer is urged to ensure that there is a budget provision for the
Central Transport Administration, Phalala Fund and Central Medical Stores
instead of the current set up where there are no budget provisions for these
centres.
 The Controlling Officer is urged to ensure that funds are spent according to the
Public Finance Management Act, 2017. For instance, most ministries overspend
on CTA charges without requesting a supplementary budget from Parliament.
 The Controlling Officer should invest in a technological system that would notify
the Treasury Department when an officer’s date of retirement is due to avoid the
current set up where civil servants are overpaid salaries even when they have
retired.
 The Ministry of Finance should speed up the implementation of the IFMIS
(Integrated Finance Management System).
6. TO THE MINISTRY OF PUBLIC WORKS

 The Controlling Officer is urged to facilitate the training of Ministries and
Departments on the CTA charges as it became clear during the hearings that most
Ministries are not aware of formula used for CTA charges.
 The CTA should also thrash out the issues pertaining to the disputed charges with
the Ministries of Defence, Tourism, Economic Planning and Natural Resources as
it transpired during the sittings that there were errors in the way they were
279
charged. The Controlling Officer should then submit an update within three
months after adoption of this Report by the Hon. House.
 The Controlling Officer should recover the vehicle allocated to the former Anti
Corruption Commission Commissioner within 30 days after adoption of this
Report by the Hon. House.
7. TO MINISTRY OF PUBLIC SERVICE

 The Ministry should engage all government Ministries and Departments as well
as the Civil Service Commission to ensure that officers recommended for
promotions or vacant posts should hold the necessary qualifications to avoid a
situation similar to that of the Ministry of Education where an officer was
promoted to a technical position that he is neither qualified for nor have any
experience in.
 The Controlling Officer is urged to ensure that Human Resources Officers across
all Ministries are vigilant in the payment of salaries to officers who have exited
the civil service, study leave, suspension, etc.
 The Controlling Officer should also improve the turnaround time to requests from
Ministries who request the stoppage and staggering of salaries.
 The Controlling Officer, working with the Civil Service Commission (CSC),
should find means to delegate some of the disciplinary processes to Ministries to
avoid the current tedious situation of having to wait for the CSC.
 The Controlling Officer should investigate if all civil servants are occupying the
posts they were posted to.
8. TO THE MINISTRY OF EDUCATION

 The Controlling Officer is urged to regulate the application, interview and
admission charges in schools and tertiary institutions since they have become a
money making scheme for these places of learning.
 The Controlling Officer, in collaboration with the Teaching Service Commission,
should conduct an audit in all schools regarding the holding of posts as it has
emerged that some Teachers are holdings posts numbers belonging to different
schools and table a Report within three months after adoption of this Report by
the House.
 The Ministry should update all existing laws governing schools with the current
times.
280
.
9. TO THE MINISTRY OF LABOUR AND SOCIAL SECURITY

The Controlling Officer should conduct a study on the cost effectiveness of the current
contract with the company engaged to collect scholarships. The report should include a
breakdown of how much has been collected so far and how much has been collected by
the company. The Report should be tabled within three months after adoption of this
Report.
10. TO THE MINISTRY OF JUSTICE AND CONSTITUTIONAL AFFAIRS
The Controlling Officer, in consultation with the Ministry of Public Works and
Transport, should facilitate the sale of the three vehicles purchased for a special co-
ordinating team to combat corruption and sell the vehicles at market value since they are
currently and depreciating in value due to the fact that they are not in use because the
team is currently not in office.
281
MINISTRIES PAC STANDING COMMITTEES
Following General Recommendation/Resolution No. 15 of the Public Accounts Committee
Recommendations on Auditor General’s Report on Government Accounts for Financial Year
Ended 31st March 2012, that all Ministries/Departments establish PAC Ministries Standing
Committees, the following were submitted:
MINISTRY/DEPARTMENT MINISTRIES PAC STANDING COMMITTEES

1. HEAD 04 - TOURISM AND JOHN HLOPHE - UNDER SECRETARY
ENVIRONMENTAL AFFAIRS (CHAIRPERSON)
HLOBSILE SKHOSANA – CHIEF ENVIRONMENT CO-

ORDINATOR (SECRETARY)
THANDI MOTSA – HUMAN RESOURCE OFFICER
LIZWI SHONGWE – SENIOR ACCOUNTANT
SANELISIWE MAMBA – ASSISTANT PLANNER
CONSTANCE DLAMINI – LEGAL ADVISOR (VICE

CHAIRPERSON)
DUDUZILE NHLENGETFWA- MASINA – DIRECTOR OF

METEOROLOGY
HERMON MOTSA – DIRECTOR OF TOURISM
SOLOMON GAMEDZE – SENIOR FORESTRY OFFICER
SIPHO SHONGWE – HEAD OF REGISTRY
2. HEAD 05 - ROYAL SWAZILAND DEPUTY NATIONAL COMMISSIONER – LYDIA S.

POLICE DLAMINI (FOCAL PERSON)
DEPUTY NATIONAL COMMISSIONER – MR. P.F.R.

MASEKO (CHAIRPERSON)
MR. E.S. DLAMINI – NATIONAL DEPUTY

COMMISSIONER (SECRETARY)
282
MR. A.V. MKHALIPHI – ASSISTANT COMMISSIONER
MR. S. MTHEMBU – SENIOR ASSISTANT

COMMISSIONER
MR. C.T. MAGAGULA – SENIOR SUPERINTENDENT
3. HEAD 06 - DEPUTY PRIME HLOBISILE DLAMINI - UNDER SECRETARY

MINISTER’S OFFICE (CHAIRPERSON)
MOSES DLAMINI – DIRECTOR SOCIAL WELFARE
LUCKY NDLOVU – DIRECTOR CHILD SERVICES

DEPARTMENT
JANE MKHONTA – DIRECTOR GENDER AND FAMILY

ISSUES
NOMBULELO DLAMINI – SOCIAL SAFETY NET
LUCKY VILAKATI – LEGAL ADVISOR
NELISIWE NKAMBULE – PRINCIPAL ACCOUNTANT
ZANDILE MAVUSO - DISASTER MANAGER
KHANYISILE NDZINISA – SENIOR ANALYST
4. HEAD 07 – MINISTRY OF SIBUSISO MSIBI – UNDER SECRETARY

FOREIGN AFFAIRS AND ADMINISTRTION - CHAIRPERSON
INTERNATIONAL CO-
KENNEDY GROENING – UNDER SECRETARY POLITICAL
OPERATION
JENNIFER NEVES – UNDER SECRETARY
INTERNATIONAL AFFAIRS
SANELE SHABANGU – ECONOMIST
BEATRICE MDLULI – PRINCIPAL ACCOUNTANT
HLENGIWE MANZINI – PRINCIPAL HUMAN RESOURCES

OFFICER
283
5. HEAD 08 – DEFENCE AND UNDER SECRETARY – DORCAS DLAMINI
NATIONAL SECURITY (CHAIRPERSON)
THULI MAZIBUKO – HUMAN RESOURCE OFFICER
SHAYILANGA KUNENE – MILITARY ADVISOR TO PS
VUSI KUNENE – LEGAL ADVISOR
SABELO DLAMINI – PLANNING OFFICER
JABULANI DLAMINI – CLOSE PROTECTION UNIT
CLEMENT DLAMINI – CHIEF LOGISTICS
BABILI GAMA – SENIOR ACCOUNTANT
VUSI NKAMBULE – TRANSPORT DEPARTMENT
CAPTAIN GOMBA KUNENE – LOGISTICS
ZANELE SHONGWE – FARM MANAGER
MOSES MAGONGO - SIGNALS
6. HEAD 09 – MINISTRY OF NKULULEKO DLAMINI - UNDER SECRETARY

TINKHUNDLA (CHAIRPERSON)
ADMINISTRATION AND
ZINHLE SKAUKE – PLANNING OFFICER (SECRETARY)
DEVELOPMENT
SIBUSISO DLAMINI – REGIONAL SECRETARY HHOHHO
NHLANHLA NXUMALO - REGIONAL SECRETARY

LUBOMBO
SAMKELISO DLAMINI - REGIONAL SECRETARY

MANZINI
ZWAKELE DLAMINI – REGIONAL SECRETARY

SHISELWENI
NONHLANHLA TSABEDZE – DECENTRALIZATION

PROGRAMME OFFICER
284
TOBHI DLAMINI – PRINCIPAL COMMUNITY
DEVELOPMENT OFFICER
FUTHI NKAMBULE – PRINCIPAL PLANNING OFFICER
7. HEAD 10 – MINISTRY OF UNDER SECRETARY – DUMSANI MNGOMEZULU

NATURAL RESOURCES AND (CHAIRPERSON)
ENERGY
XOLILE NXUMALO – SENIOR PLANNING OFFICER
(SECRETARY)
GABSILE MABUZA – DIRECTOR LAND AFFAIRS
THANDI DLAMINI – PRINCIPAL ACCOUNTANT
ZANELE MHLONGO – SENIOR ACCOUNTANT
NKOSINGIPHILE DLAMINI – ACCOUNTANT
THABILE NKOSI – ENERGY DIRECTOR
THABISO MASINA – DEEDS REGISTRAR
EMELDA MAGAGULA – SENIOR WATER ENGINEER
ROBERT BIYELA – SENIOR MINES ENGINEER
MOSES MPILA – CHIEF PROPERTY VALUER
LLYOD MZIZI – LEGAL ADVISOR
8. HEAD 20 – MINISTRY OF ERIC MAZIYA – UNDER SECRETARY (CHAIRPERSON)

AGRICULTURE
EMMANUEL MBINGO – UNDER SECRETARY -
ADMINISTRATION
NELSON MAVUSO- DIRECTOR OF AGRICULTURE AND

EXTENSION
DR XOLANI DLAMINI – DIRECTOR OF VETERINARY
LUYANDA KHUMALO - DIRECTOR LIVESTOCK

SERVICES
285
MPHETSILE DLAMINI – ACTING FINANCIAL
CONTROLLER
BHEKITHEMBA DLAMINI - LEGAL ADVISOR
BONGANI MAGONGO – LAND USE AND PLANNING
SIMILO MAVIMBELA – CHIEF RESEARCH OFFICER
9. HEAD 23 – MINISTRY OF UNDER SECRETARY – SIBONISO MASILELA

ECONOMIC PLANNING AND (CHAIRPERSON)
DEVELOPMENT
NOMSA DLAMINI – CHIEF ECONOMIST
AMOS ZWANE – DIRECTOR STATISTICS
THOBEKILE MAZIYA – PRINCIPAL ACCOUNTANT
SIBUSISO MBINGO – DIRECTOR MICRO PROJECTS
SEBENZILE MAGONGO - ACCOUNTANT
10. HEAD 24 – MINISTRY OF LOMAKHOSI VILAKATI - UNDER SECRETARY

HOUSING AND URBAN (CHAIRPERSON)
DEVELOPMENT
TITO SIMELANE – DIRECTOR URBAN GOVERNMENT
BHEKITHEMBA MATSEBULA – DIRECTOR OF HUMAN

SETTLEMENTS DEPARTMENT
JABULANI NDZIMANDZE – CHIEF FIRE OFFICER
SWAZI DLAMINI – SENIOR PLANNING OFFICER
HLONIPHILE NKAMBULE - PRINCIPAL ACCOUNTANT
FIKILE SHONGWE – LEGAL ADVISOR
11. HEAD 30 – MINISTRY OF MACANJANA MOTSA - UNDER SECRETARY -

EDUCATION AND TRAINING SCHOOLS MANAGER (CHAIRPERSON)
BHEKITHEMBA GAMA– UNDER SECRETARY

ADMINISTRATION
286
MUSA MTFUPHA – REGIONAL EDUCATION OFFICER
LUBOMBO
SIBONISO GUMBI – REGIONAL EDUCATION OFFICER

SHISELWENI
TAMARY LANGWENYA – REGIONAL EDUCATION

OFFICER HHOHHO
MLIMI MAMBA – REGIONAL EDUCATION OFFICER

MANZINI
NCAMSILE MTSHALI– EXECUTIVE SECRETARY (TSC)
NKULULEKO GWEBU – PRINCIPAL PLANNING OFFICER
JABULANE SHABALALA – EDUCATIONAL

MANAGEMENT INFORMATION SYSTEMS
DUMSILE MAMBA – LEGAL ADVISOR
WILTON SIMELANE – FINANCIAL CONTROLLER
12. HEAD 34 – MINISTRY OF CORPORATE SERVICES – NOMPUMELELO MSIBI

FINANCE (CHAIRPERSON)
PRIMROSE DLAMINI – SECRETARY PUBLIC

ENTERPRISE UNIT
MALANGENI MHLABANE – FISCAL AND MONETARY

AFFAIRS
PORTIA DLAMINI – INTERNAL AUDIT
RAPHAEL MNCINA – TREASURY
KHANYISILE DLAMINI – REGISTRY
JANET MZUNGU - BUDGET AND ECONOMIC AFFAIRS

OFFICER
13. HEAD 40 – MINISTRY OF UNDER SECRETARY – NORMAN GAMEDZE

LABOUR AND SOCIAL SECURITY (CHAIRPERSON)
287
SESKHONA ZWANE – PLANNING OFFICER -
SECRETARY
SIPHO TSABEDZE – COMMISSIONER OF LABOUR
ERNEST SIMELANE – DIRECTOR NATIONAL

EMPLOYMENT SERVICES
MAGWABANE MDLULI – COMMISSIONER OF

COMPENSATION
MTHUNZI SHABANGU – LEGAL ADVISOR
GUGU GININDZA – SENIOR ACCOUNTANT
14. HEAD 41 – MINISTRY OF CONSTANCE VILAKATI - UNDER SECRETARY

PUBLIC SERVICE ADMINISTRATION –(CHAIRPERSON)
DUMSANI NKAMBULE – PRINCIPAL ACCOUNTANT
BONGANI VILAKATI – ASSISTANT EXECUTIVE DEPUTY

SECRETARY
SYLVIA MASEKO – LEGAL ADVISOR
NOMCEBO LANGA – PRINCIPAL HUMAN RESOURCE

OFFICER (STAFFING)
TANELE MAMBA –HUMAN RESOURCE OFFICER

(STAFFING)
15. HEAD 43 – MINISTRY OF UNDER SECRETARY – BHEKITHEMBA GAMA

INFORMATION, (CHAIRPERSON)
COMMUNICATION AND
NCOBILE NDZINISA – COMMUNICATIONS OFFICER
TECHNOLOGY
BANELILE DLADLA – PLANNING OFFICER
GUGU SHABANGU – HUMAN RESOURCE OFFICER
MKHULULI MAKHUBU – ACTING PRINCIPAL

ACCOUNTANT
NQOBA MSIBI – ARCHIVES
288
FUTHI SHONGWE – LIBRARY
GCINANGAYE TSABEDZE – SBIS DEPUTY DIRECTOR
SIPHO VILAKATI – DIRECTOR COMPUTER SERVICES
16. HEAD 44 – ELECTIONS AND KHETHIWE VILAKATI – PRINCIPAL ELECTIONS

BOUNDARIES COMMISSION OFFICER – (CHAIRPERSON)
LUNGILE MAGAGULA - LEGAL ADVISOR

ZWAKELE DLAMINI - ACCOUNTANT
17. HEAD 45 – MINISTRY OF LUNGILE SHONGWE – UNDER SECRETARY

HEALTH TECHNICAL– (CHAIRPERSON)
SIMON KUNENE – UNDER SECRETARY

ADMINISTRATION
MLUNGISI DLAMINI – FINANCIAL CONTROLLER
SIFISO MAMBA – SENIOR PLANNER
THABSILE SIMELANE – PRINCIPAL HUMAN

RESOURCES OFFICER
MLONDOLOZI DLAMINII – CHIEF HEALTH

ADMINISTRATOR
PHUMELELE DLAMINI – DEPUTY CHIEF NURSING

OFFICER
ZANDILE DLAMINI - LEGAL ADVISOR
THABSILE DLAMINI – PHALALA FUND

ADMINISTRATOR
THEMBA MOTSA – ASSISTANT DIRECTOR CENTRAL

MEDICAL STORES
18. HEAD 46 – MINISTRY OF GUGU SIBANDZE – UNDER SECRETARY

JUSTICE AND CONSTITUTIONAL (CHAIRPERSON)
AFFAIRS
289
GUGU SIMELANE - CROWN PROSECUTOR -
ADMINISTRATION
MACEBO NXUMALO – SENIOR CROWN COUNSEL –

DIRECTORATE OF PUBLIC PROSECUTIONS
ELSIE MATSEBULA – SENIOR CROWN COUNSEL –

DIRECTORATE OF PUBLIC PROSECUTIONS
MZILA NXUMALO – SENIOR PARLIAMENTARY

COUNSEL (ATTORNEY GENERAL CHAMBERS)
DUDU MTHEMBU – ACCOUNTANT - ACCOUNTS
19. HEAD 47 – ANTI CORRUPTION DEPUTY COMMISSIONER OPERATIONS / DEPUTY

COMMISSION COMMISSIONER ADMINISTRATION –
WINILE DLAMINI – ADMINISTRATION OFFICER

ACCOUNTANT
LYDIA MALINGA – HUMAN RESOURCES OFFICER
20. HEAD 48 - JUDICIARY SIPHIWO MABILA – HIGH COURT REGISTRAR

(CHAIRPERSON)
DEPUTY SUPREME COURT REGISTRAR– BANELE

NGCAMPHALALA
MARGARET HLOPHE – PRINCIPAL ACCOUNTANT
TIMOTHY M. MSIBI – ACCOUNTANT
PHUMZILE MASILELA– MASTER OF THE HIGH COURT
21. HEAD 49 – HIS MAJESTY’S DEPUTY COMMISSIONER FINANCE,

CORRECTIONAL SERVICES REHABILITATION AND REINTEGRATION – ELKAM
DLAMINI (CHAIRPERSON)
LUKE MALINDZISA – DEPUTY COMMISSIONER

GENERAL
290
PAUL THOBELA – INSPECTORATE
ELLIOT ZIKALALA – MONITORING AND EVALUATION
ZEBLON DLAMINI – DEPUTY DIRECTOR OF FINANCE

AND BUDGETARY AFFAIRS
22. HEAD 50 – MINISTRY OF UNDER SECREATRY – ARNOLD DLAMINI

HOME AFFAIRS (CHAIRPERSON)
BHEKIKHAYA DLAMINI – PRINCIPAL HUMAN

RESOURCE OFFICER
NOZIPHO DLAMINI – ACTING PRINCIPAL

IMMIGRATION OFFICER
MAKHOSI SIMELANE – DEPUTY CHIEF IMMIGRATION

OFFICER
THANDI DLAMINI – COMMISSIONER OF REFUGEES
WANDILE BHEMBE – ACTING DEPUTY COMMISSIONER

OF REFUGEES
NOMPHUMELELO SIBEKO – NATIONAL CIVIL

REGISTRAR
NOLWAZI GAMEDZE – ACTING SENIOR HUMAN

RESOURCE OFFICER
FELIZWE DLAMINI – PRINCIPAL ACCOUNTANT
SEBENTILE DLAMINI – SENIOR PLANNER
LORRAINE MTSETFWA – SENIOR ACCOUNTANT

(SECRETARY)
24. HEAD 53 – MINISTRY OF NANIKI MNISI – UNDER SECRETARY

PUBLIC WORKS AND (CHAIRPERSON)
TRANSPORT
THEMBI MAVIMBELA – FINANCIAL CONTROLLER –
(SECRETARY)
VINCENT DLAMINI – CHIEF ROADS ENGINEER
291
MKHULULI MAMBA – CHIEF BUILDINGS ENGINEER
MDUDUZI LUKHELE – DIRECTOR ROADS

TRANSPORTATION DEPARTMENT
SANELE KHULUSE – LEGAL ADVISOR
WASHINGTON KHUMALO – GENERAL TRANSPORT

MANAGER (CTA)
SAMUEL MAGAGULA – CHIEF VEHICLE INSPECTOR
SIFISO MAMBA – PRINCIPAL PLANNING OFFICER
25. HEAD 56 – MINISTRY OF UNDER SECRETARY –

SPORTS, CULTURE AND YOUTH
HENRY ZEEMAN – PRINCIPAL ASSISTANT SECRETARY
AFFAIRS
MLUNGISI DLAMINI – PRINCIPAL ACCOUNTANT
VACANT – DIRECTOR OF SPORTS
PHINDA NKOSI – DIRECTOR OF ARTS AND CULTURE
26. HEAD 29 – MINISTRY OF PHINDILE DLAMINI – CHIEF QUALITY SYSTEMS

COMMERCE, INDUSTRY AND ADMINISTRATOR (CHAIRPERSON)
TRADE
NOBUHLE MATSEBULA – LEGAL ADVISOR
KHETHIWE MAGAGULA – DIRECTOR INDUSTRY
NONHLAHLA NDLANGAMANDLA – SENIOR

ACCOUNTANT
NONHLANHLA MNISI – COMMISSIONER CO-

OPERATIVES
27. HEAD 03 – PRIVATE AND LINDIWE MBINGO – UNDER SECRETARY

CABINET OFFICES (CHAIRPERSON)
292
MOSES ZUNGU – DIRECTOR SMART PARTNERSHIP
UNIT
PERCY SIMELANE –GOVERNMENT PRESS SECRETARY
NOMALUNGELO SIMELANE – E-GOVERNANCE UNIT
TERRENCE KUNENE –SENIOR ACCOUNTANT
SABELO MKHATSHWA – HUMAN TRAFFICKING UNIT
293

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PAC 2019 - Audit Recommendations

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PARLIAMENT OF THE KINGDOM OF ESWATINI

PUBLIC ACCOUNTS COMMITTEE’S

ON THE AUDITOR GENERAL’S REPORT

FOR THE FINANCIAL YEARS ENDED ON

MARCH 31, 2017 AND MARCH 31, 2018

Telephone: 416 2407/8/9/10/11 SWAZILAND HOUSES OF PARLIAMENT

416 1286/7/8/9 P.O. Box 37

Fax: 416 1603 Lobamba

RE: Public Accounts Committee’s Recommendations on the Auditor General’s Report on

Hon. Phila Buthelezi Arthur Mordaunt

(Committee Chairperson) (Committee Clerk)

Implementation Star Rating 9

Introductory Chapter: Summary of Irregularities and Anomalies 36

Head 03 – Private and Cabinet Offices 39

Head 04 – Ministry of Tourism and Environmental Affairs 40

Head 06 – Deputy Prime Minister’s Office 48

Head 07 – Foreign Affairs and International Co-operation 57

Head 08 – Defence and National Security 74

Head 09 – Tinkhundla Administration and Development 77

Head 10 – Natural Resources and Energy 91

Head 20 – Agriculture 115

Head 23 – Economic Planning and Development 122

Head 24 – Housing and Urban Development 132

Head 29 – Commerce, Industry and Trade 137

Head 30 – Education and Training 144

Head 34 – Finance 164

Head 35 – Treasury and Stores 170

Head 40 – Labour and Social Security 179

Head 41 – Public Service 186

Head 43 – Information, Communication and Technology 190

Head 45 - Health 198

Head 46 – Justice and Constitutional Affairs 207

Head 48 – Judiciary 210

Head 49 – Correctional Services 215

Head 50 – Home Affairs 220

Head 53 – Public Works and Transport 230

Head 56 – Sports, Culture and Youth Affairs 244

Audit of Schools 251

General Recommendations 278

Ministries/Departments PAC Standing Committees 282

The Hon. Committee consists of 12 Members as listed below:

1. Hon. Phila Buthelezi – Matsanjeni North (Chairperson)

2. Hon. Musa Kunene – Gege - (Deputy Chairperson)

3. Hon. Musa Zwane – Mbabane West

4. Hon. Mfanawemakhosi Dlamini – Appointee

5. Hon. Lorraine Nxumalo – Lubombo MP

6. Hon. Allan Stewart - Lobamba

7. Hon. Hon. Roy Fanourakis - Mtfongwaneni

8. Hon. Big Boy Mamba - Ngudzeni

9. Hon. Busisiwe Mavimbela – Manzini MP

10. Hon. Oneboy Zikalala - Mangongco

11. Hon. Sibusiso Nxumalo - Madlangempisi

12. Hon. Mduduzi Magagula - Dvokodvweni

 The right to issue a commission or request to examine witnesses abroad.

 Subsequent to the passing of the 2017 PAC Report/Recommendations, government

a) Ministry’s/Departments Unity and Team Work

PERFOMANCE NEEDED STARS ATTACHED

Below is how the Ministries/Departments performed:

HEAD 4: MINISTRY OF TOURISM AND ENVIRONMENTAL AFFAIRS

Performance Major Some Meets Often Consisten Stars

HEAD 5: ROYAL ESWATINI POLICE SERVICE

Performance Major Some Meets Often Consisten Stars

HEAD 06: DEPUTY PRIME MINISTER’S OFFICE

Performance Major Some Meets Often Consisten Stars