Hertta-Maria Amutenja
The Kavango West Regional Council failed to properly record and return funds received for delegated functions from the ministry of gender equality and child welfare, a public hearing held in October 2024 has revealed.
According to questions posed at a public hearing in October 2024, the council did not record transactions amounting to N$819 500 in its general ledger.
The payments were made during the 2019 financial year on behalf of the ministry of gender equality and child welfare to Edu-careers for the months of July to September 2018, October and December 2018, as well as January and February 2019.
“Payments amounting to N$819 500 made during the 2019 financial year on behalf of the Ministry of Gender Equality and Child Welfare … could not be traced to the general ledger,’ said the committee.
The hearing also revealed that the council did not send back unspent funds from delegated functions to the state revenue fund.
According to government rules, unused money from delegated functions must be paid back to the state by 31 March each year.
The income and spending for these functions should also add up to zero at the end of the financial year.
The council was asked to explain why it did not follow these rules and what happened to the money it did not return. It was also asked why there was no commitment register, which shows how extra money will be used in the future.
In addition, the committee questioned the absence of a commitment register showing how the surplus funds were intended to be used.
Without this register, it remains unclear whether the retained funds were planned for future spending or simply left unaccounted for.
The findings form part of a broader investigation into the council’s financial performance between 2017 and 2019, during which it received disclaimer audit opinions for three consecutive years.
The committee also asked whether the council’s filing system is functional and whether the information related to delegated function transactions and surplus funds can be physically verified.
The council is expected to provide evidence and explanations for the anomalies, including why the delegated surplus was neither returned nor supported by a commitment register.
By the time of the hearing, no explanation had been given as to whether these practices continued beyond 2019, or whether corrective measures had been introduced to align with the financial policies applicable to regional councils.
The hearing forms part of efforts to ensure accountability in public spending and adherence to legal and policy requirements in the management of delegated funds by regional councils.
