Auditor General Julius Kandjeke's latest report on the City of Windhoek's finances has identified several significant issues. Notably, the report revealed inflated employee costs exceeding N$72 million in 2023 and N$24 million in 2022.

This overstatement stemmed from a 5% salary increase implemented by the municipality, which was contrary to the 3% increase approved by the government following an agreement with the labour union.

The report also raised concerns about potential data manipulation within the city’s accounting system. Preliminary investigations conducted by the Information Communication Technology and Internal Audit Departments suggested possible tampering; however, these investigations were not comprehensive, as they were not carried out by professional forensic experts. Consequently, the full extent of any data manipulation's impact on the 2023 financial statements remains uncertain.

Furthermore, the auditors noted a lack of reconciliation for land assets, with no records available detailing the total land size or usage categories under the city's jurisdiction. This deficiency prevented auditors from verifying the accuracy and completeness of land listed as property, plant, and equipment investments. As a result, Kandjeke issued a disclaimer audit opinion for both 2022 and 2023.