Auditor General (AG) Junias Kandjeke was blocked from inspecting N$506,4 million of the Ministry of Defence’s (MoD) expenditure for the 2018/19 financial year. This is despite the law providing that the AG or his delegate must access all books of a given Government entity. Kandjeke reveals this in the ministry’s 2018/19 financial year audit report. It was submitted to the National Assembly for scrutiny by Finance Minister Ipumbu Shiimi on Wednesday. The money in question falls under ‘operational equipment, machinery and plant’. Kandjeke could not access the MoD’s military equipment and operational military bases as access to the same was withdrawn by its executive director, the auditor said in the report. He then challenged the ministry to explain why these restrictions were imposed in contradiction with the law. “Section 26 (1) [of the State Finance Act] states that the Auditor General or his delegate shall have access to all books, accounts, registers or statements which are kept in terms of any law in connection with the collection, receipt, custody, banking, payments or issue of money, equipment and stores by only stationary institutions,” Kandjeke further explains. In his response, current Defence Minister Peter Vilho who was the ministry’s executive director at the time indicated that “access to military equipment and operation military bases for all civilians, including auditors, remains restricted until such a time the ministry receives a response from the President of the Republic of Namibia, based on the formal request for exemption submitted to the Honourable Minister of Defence.” The AG gave the ministry a disclaimer audit opinion which is given when an institution fails to provide sufficient evidence to provide for a basis of an audit opinion. The ministry reported that it spent N$10,5 million on bursaries and study assistance and incidental allowances for staff members undertaking qualification courses. “However, the general ledger reflects that a total amount of N$12 172 485.47 was incurred. This resulted in an unexplained difference of N$1 682 273.45. It is recommended that the accounting officer should explain the difference,” he said. MoD’s overspending and unauthorised expenditure continued during the 2018/19 financial year, the report further shows, with N$127,2 million spent without the authorisation of Treasury in terms of Section 6 (a) (iii) of the State Finance Act. “Despite the matter being raised in previous reports, no improvement [from the ministry] is evident,” Kandjeke noted. He concluded that it is recommended that the accounting officer puts measures in place to avoid overspending and ensure that planned activities are implemented within the approved budget. -NAMPA