WINDHOEK – A report of the Auditor General (AG) on the accounts of the Ministry of Health and Social Services for the financial year ended March 31, 2012 documents a string of mismanagement cases, ranging from poor record-keeping to lack of accountability and compromising the security of health facilities.
The report is among five other reports of government ministries and agencies that were tabled by Finance Minister Saara Kuugongelwa-Amadhila in the National Assembly on Tuesday.
In the above-mentioned report, Auditor General, Junias Kandjeke, observed that the total budget of the ministry was underspent by a total amount of more than N$53 million. Two main divisions were exceeded by a total of N$58 746 674.26 and it was also observed that although Treasury approval was obtained to utilize expected savings for the defrayal of excess expenditure, twenty one operational subdivisions were exceeded with N$127 508 355.50, which is regarded as unauthorized in terms of the law. The AG has recommended that the Accounting Officer puts measures in place to avoid unauthorized expenditure and also to ensure that savings are utilized for the purposes intended. It was also observed that outstanding revenues amounted to over N$4 million, which came as a result of unemployment and wrong addresses provided by individual patients. The report recommended effective control measures to ensure timely and proper record keeping, insofar as revenue collection from medical aid funds and individuals is concerned.
The ministry also failed to submit the necessary documents and records for the bank accounts of the Caprivi Global Fund, Kavango Regional Health Account and the Investment Account held at Standard Bank. As such the auditors could not submit all statements to the AG for auditing. The report further pointed out that money is banked from clinics every two months, which contradicts Treasury instructions that state that money should be deposited on the date of receipt or the next working day. Kandjeke warned that if staff members keep money for long periods in their possession, it would create opportunity for theft and fraud. It is recommended that approval be obtained from the Receiver of Revenue for deviation from Treasury instructions, which stipulate that money should be deposited on the date of receipt or the next working day. The report also revealed that equipment found at some points inspected do not bear government ownership marks, which makes it difficult to identify them as State property, which is another example of non-adherence to Treasury instructions.
Stock cards for medicines and registers for drugs are also not updated upon receipt or issue of medicine. As a result differences were found when stock cards and registers were verified against physical stock. This practice is said to be making it difficult to control the use of drugs and medicines. At most of the hospitals, health centres and clinics visited, the security guards on duty were not provided with uniforms, firearms or radio transmitters. No inspections are done on vehicles entering and leaving the premises and no register is kept to record such vehicles. This, the report says, is contrary to the agreement between the government and the security companies. Expired fire extinguishers were also found at many hospitals and clinics, which the AG says increases the risks of fire in government properties.
According to the AG the audit could not obtain sufficient and appropriate evidence on several matters. These include documents and records on three bank accounts, two annual report statements, poor record keeping, a trade account not properly maintained, and the security of health facilities that is being compromised among others. Although the Auditor General has provided a number of recommendations, he said he was unable to express an opinion due to the lack of appropriate audit evidence.
By Tonateni Shidhudhu