By Mbatjiua Ngavirue WINDHOEK The Ministry of Finance is to financial management what the Vatican is to the Catholic Church – the strict enforcer of financial orthodox: ready to stamp out budgetary heresy wherever it may occur. In this scenario, Finance Permanent Secretary Calle Schlettwein is government’s financial equivalent of the Cardinal in charge of the Congregation for the Doctrine of the Faith. When it comes to its own financial management, the ministry appears to have shown a degree of piety and virtue, but it seems less successful in enforcing the same discipline on other government ministries. Chairperson of the National Assembly’s Public Accounts Committee, Johann de Waal, was not a happy man recently, saying total unauthorised expenditure for the government in 2004/5 was a massive N$356 million. The Ministry of Finance was guilty of unauthorised expenditure of only N$11 000, which Finance Minister Saara Kuugongelwa-Amadhila’s office incurred. Having proved he is not among the other wretched sinners, it was nevertheless left to Schlettwein to explain the lapses in faith among the rest of the clergy. Committee member Chief Ankama wanted to know what the Ministry of Finance was doing to curb over-expenditure, and what position the ministry takes on the subject. According to Schlettwein, his ministry shared the committee’s concern about unauthorised expenditure, particularly its impact on the deficit and cash-flow management. The new Integrated Financial Management System (IFMS) would however block further expenditure if it exceeded the general authorisation warrant for a particular quarter. The system would further prohibit the re-allocation of funds from a personnel vote to any other vote. Government would only consider re-allocating of funds from the capital account to any other vote at the end of the year if it became clear a particular project was not proceeding fast enough. McHenry Venaani (DTA) sternly reminded Schlettwein that no one has authority to draw from the State Revenue Fund except parliament. According to Schlettwein, the government was not however doing anything that is not authorised by the State Finance Act. Chairperson De Waal again wanted to know whether the new IFMS system would curb unauthorised expenditure. “One cannot always foresee all loopholes, these are things that we will pick up along the way,” was all the assurance Schlettwein could give. There are of course those abject sinners who year after year swear before the Public Accounts Committee they will repent, but then promptly fall back into a life of vice and iniquity the moment they leave the committee room. “Unless we give them more money they have to overspend. It is very irritating. With some ministries, it is a repetition of the same thing every year,” said chairperson De Waal, who by now clearly was irritated. According to Schlettwein, he shared the committee’s frustration, trying to explain that particular problems were unique to each ministry. He explained that in 2004/2005 the government surpassed its debt stock limit, meaning it had to be reasonably strict about giving ministries additional money. “If our economy is growing, then the situation is different. But we can’t jeopardise the stability that underpins our economy,” Schlettwein remarked. The government was regularly criticised for over-spending by outside economists, but he felt the overall fiscal trend had changed for the better. “Putting on the brakes has helped us to control the situation, and to make sure it did not become worse than it is,” he noted.