Online Reporter
Africa Moyo, Harare Bureau
SOME ministries continue with a lackadaisical approach to business without effectively monitoring contracts entered into with suppliers, amid indications that three buses, 60 vehicles and 167 laptops and office furniture paid for between 2020 and 2023 had not been delivered by June 2024.
This is contained in the latest Auditor-General’s report published in June last year.
In her report, acting Auditor General Mrs Rheah Kujinga said advance payments of ZWL$1,7 billion and US$2,3 million were made in the procurement of the buses, vehicles, laptops and office furniture for some ministries which she did not name.
“Therefore, expenditure was incurred on goods and services not delivered resulting in an improper charge against public funds,” reads the Executive Summary of the report.
“There is risk of excessive contract price variations if payments and deliveries are not made within the agreed contract period.
“Service delivery was also compromised as the assets are tools of trade required for the well-functioning of ministries.”
The business as usual approach was also evident in the fact that even as the Government procured several vehicles through different suppliers, the tender documents, procurement contracts, invoices, payment vouchers, delivery notes, and issue vouchers, were in some cases not provided for audit.
In other instances, the suppliers missed delivery dates, breached contracts by not delivering the agreed number of vehicles and varied the approved model of vehicles, said Mrs Kujinga.
“As a result, issues of ownership, purchase price, the total amount paid, the number of motor vehicles ordered and delivered could not be verified.
“I also noted that contract monitoring was not effectively done as provisions of the contract on non-performance by the supplier were not invoked,” she added.
The report adds that the maintenance of asset registers remains a challenge in ministries and their fund accounts.
In some instances, asset registers were not in place, had incorrect quantities recorded, and did not have serial numbers, date of purchase and location to facilitate identification of the assets.
Mrs Kujinga added that some tractors, motor vehicles, generators and immovable properties were not recorded in the asset registers.
“This resulted in incomplete records. On the other hand, confirmation of physical existence of some motor vehicles could not be done as there was no documentary evidence of the custodian.
“Ministries are urged to maintain and update asset registers to guard against loss of State property and ensure smooth transition to IPSAS financial reporting framework,” she said.
The audit also found that 173 070 litres of diesel and 2 015 litres of petrol were not recorded in fuel registers.
In addition, 3 620 litres of diesel were not accounted for whilst 1 500 litres of petrol were reported to have been stolen.
“Non-maintenance of up to date fuel registers could result in misappropriation of fuel,” said Mrs Kujinga.
It was also established that some buildings meant for accommodation of staff and storage of goods had cracks and required rehabilitation, which could not happen due to lack of monitoring.
Regular inspection and maintenance of Government buildings is required as this ensures safety and prevents defects from escalating into major and costly repairs, said Mrs Kujinga.
The Auditor-General’s report’s findings were classified under governance issues, revenue collection and debt management, compensation of employees, procurement of goods and services, management of assets and gender issues. However, seven ministries did not respond to other findings raised.
Ministries and Commissions are required to submit financial statements by January 31, and supporting statements by February 28 of each year.
But Mrs Kujinga said some of financial statements were not submitted for audit on time, and are not included in the report.
At the time of concluding the report in June 2024, audits of other 46 financial statements were in progress whilst 58 financial statements had not been submitted for audit.
