The Koës Village Council has received adverse audit opinions for the financial years that ended in June 2022 and 2023. 

The adverse opinion is the most severe audit outcome and effectively signals that the financial statements do not present a fair reflection of the council's financial position.

The Auditor General's report found the council procured computers, office equipment, and vehicles to the value of N$86,800 in 2023 and N$1.9 million in 2022. 

However, there were no tax invoices, proof of payment and/or any supporting documents with regard to the said acquired assets. 

The audit report further revealed that auditors could not verify N$7,948 incurred for wastewater discharge, as well as donations amounting to N$6,000 in 2023 and N$2,000 in 2022.

In addition, auditors could not confirm N$675,382 related to unrecognised fees, as well as an amount of N$19,928 related to other movements. 

The audit report raised concerns over the council's ability to continue to operate as a growing concern, pointing to its NamPower bill that stood at N$642,837 in 2023 and N$1.9 million in 2022, which remains high for a council of its size. 

The accumulation of said bill is due to delayed payments in 2022, the audit report stated, which can create cash flow problems for the council. 

The council also reported losses of fifty sheep due to stock theft, but this was not recorded in its financial statements. 

Additionally, it did not provide stocktaking reports for goods valued at N$295,412 or a livestock register for livestock worth N$499,399.