Staff Writer
The Ministry of Defence and Veteran Affairs paid out subsistence and travel advances amounting to N$ 54 632.40 to seven staff members by 31 March 2025, with N$ 23 253.40 still outstanding at year-end.
This is contained in the auditor general Junias Kandjeke’s report on the accounts of the ministry’s department of veterans affairs for the financial year ended 31 March 2025.
Despite the outstanding advances and other control issues, Kandjeke issued an unqualified audit opinion.
The audit shows that under the Veterans Welfare Programme, the department exceeded its performance target. The target was to support 530 veterans. During the year, 1 424 veterans were assisted. This resulted in a variance of 894 above target.
“The Veteran Welfare Programme has significantly exceeded its target for the number of veterans accorded status,” the report states. It notes that performance was about 169% above target.
However, Kandjeke called for better planning and use of resources. “There needs to be a closer review of the planning and resource allocation processes to ensure sustained quality of service delivery,” the report notes.
The audit also flagged issues relating to virements. Treasury Instruction D/040 states that “the accounting officer shall keep a meticulous record of virements which were granted in respect of their vote…”
The report found differences between approved virements and the appropriation account for two main divisions.
On suspense accounts, Treasury Instruction FD/0702 requires that “the accounting officer should keep auxiliary registers to enable the ministry to reconcile the suspense accounts under their control with the respective ledger accounts.”
As at 31 March 2025, the audit recorded outstanding balances of N$ 192 808.16 in the S&T advance suspense account and N$ 316 135.00 under bills payable.
The department reported a closing fund account balance of N$ 137 147 097.61 at year-end. Outstanding commitments amounted to N$499 901.23.
Stock on hand stood at N$ 7 693 037.41. Of this, N$ 404 531.61 was classified as obsolete and worn-out stock. Stock at stores and depots was reported at N$848 502.62.
Eighteen internal inspections were conducted during the financial year.
The report lists 4 sedans, 22 pick-ups and combis, 2 heavy vehicles and 1 other vehicle in the government garage as at 31 March 2025, with a total value of N$ 395 615.87. Six vehicles from the previous financial year were still awaiting repairs at year-end.
Wellness activities expenditure amounted to N$266 834.07. Debt to the government stood at N$ 35 636.78 for the year under review.
