14 MINISTRIES, DEPARTMENTS RECORD E325M OVER- EXPENDITURES

MBABANE – At least 14 ministries and departments have recorded over E325 million in over-expenditures.

This is depicted in the finance audit report on the consolidated government accounts of the Kingdom of Eswatini for the financial year ended March 31, 2022. A simple definition of over-expenditure is spending more than what is budgeted for or excessive spending. According to Section 34(1) of the Public Finance Management Act (PMFA), ‘excess expenditure’ means unauthorised expenditure. Further, Section 34(7) states that any excess or any amount expended but not appropriated and which is not allowed under this section shall be treated as a loss of public moneys and dealt with in accordance with Part VIII of the Act.

Commitments

Section 107(3)(j) under Part VIII of the Act states that a public office and public officer, or other person with responsibility for government resources commits an offence of financial misconduct if, without lawful authority under this Act or other lawful authority, that person wilfully or negligently incurs unauthorised expenditures or makes unauthorised commitments. The Ministry of Health had the highest over expenditure amounting to E181 353 695. This was unappropriated and unauthorised over-expenditure on recurrent expenditure amounting to E181 353 693.14 which was incurred by various responsibility centres of the ministry, in the fiscal year ended March 31, 2022.

The breakdown of the Over-expenditure includes: over-expenditure on personnel costs amounting to E158 690 707, over-expenditure on travel and communications amounting to E61 594.19; over-expenditure on medical drugs amounting to E22 208 768.86; over-expenditure on professional and special services amounting to E339 061.66; and over-expenditure on consumables of E9 458.01.

Expenditure

The Ministry of Education and Training recorded the second highest over expenditure amounting to E105 304 783 incurred by certain responsibility centres of the Ministry, in the financial year ended March 31, 2022. It was revealed in the report that over-expenditure on personnel costs amounted to E104 762 247, on travel, transport and communication amounted to E246 087.90, and on professional and special services amounted to E296 448.88.
This is despite that that these are the two main ministries that got the giant share of the budget allocated to them. Matsebula also reported that that there was excess expenditure amounting to E2 734 346.83 in the Ministry of Natural Resources and Energy incurred by certain responsibility centres of the ministry.

Excess expenditure of E2 674 889.09 was incurred on personnel costs, while an excess of E59 457.74 was incurred on external grants. Geological surveys and mines, which is under the same ministry, had an excess expenditure amounting to E4 694 546. Personnel costs incurred an excess of E4 609 874.12, while rentals recorded an excess of E84 672.79. The Royal Eswatini Police Service (REPS) also made the list of government departments that spent more than they were budgeted for.

Funds

REPS incurred unappropriated over-expenditures amounting E8 483 978.01 in the fiscal year ended March 31, 2022. Matsebula further observed that there were unappropriated expenditure amounting E22 216.03 incurred by the REPS without an appropriation budget, approved budget released funds.
These consist of over expenditures on Personnel Costs (01) amounting to E8 090 060.71 and over expenditures on travel, transport and communication amounting to E393 917.30 incurred by various responsibility centres of the REPS. Other ministries and departments which had the same problem noted by the AG include the Elections and Boundaries Commission (EBC), which had an over-expenditure of E2 311 239, the Ministry of Agriculture which had its excess spending at E1 510 196 and the Judiciary, whose excess spending stood at E12 644 577. Others are Home Affairs at E4 215 902, Economic Planning at E230 939 and Fire and Emergency Services at E128 778, amongst others.

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