NO MORE SCAPEGOATS FOR FUNDS MISUSERS

LOBAMBA – Public officers in Eswatini will no longer be able to hide behind controlling officers when it comes to misused public funds. They will now be held individually accountable before the Public Accounts Committee (PAC). Previously, when government ministries or departments were found to have misused funds, the controlling officers (principal secretaries and chief executive officers) were the ones who faced the PAC and were even fined on behalf of the responsible officer. This has changed in 2025.  

To ensure public officers are held accountable and that government recovers misused funds, the PAC will invoke Section 34 of the Public Finance Management Act of 2017. This means that public officers who use government funds without authorisation, use them for unapproved purposes or otherwise misuse them will face the PAC directly. They could be fined up to E20 000, payable from their own pockets.

Unauthorised

The PAC, led by Deputy Speaker of the House of Assembly and Mhlangatane MP, Madala Mhlanga, has expressed serious concern over billions of Emalangeni in unauthorised expenditure. In its recommendations on the Auditor General’s Financial Audit Reports for the financial years ended March 21, 2022 and 2023, the PAC noted significant misuse of public funds. According to Mhlanga, over E2 billion was misused and unaccounted for in the public sector during those two financial years.

Frustrated by the lack of legislation enabling arrests, which renders much of the PAC’s and auditor general’s (AG) work ineffective, the committee will now invoke Section 34 of the Public Finance Management Act of 2017. “The committee has noted billions of Emalangeni in unauthorised expenditure over the years,” the PAC stated in its recommendations. “Unauthorised expenditures are illegal, and the officers who incur them should be disciplined. The controlling officer is urged to familiarise himself with Section 34 of the Public Finance Management Act, 2017.”

Statement

This section stipulates that at the end of the financial year, the controlling officer (Ministry of Finance) must prepare a statement of expenditure to be tabled in Parliament. This statement must detail any over expenditures; funds spent without parliamentary approval; funds not used for their approved purpose and the names of the officers involved. The PAC’s general recommendation, which the House of Assembly has adopted, further states:  “This statement is then referred to the Public Accounts Committee to interrogate the matter and recommend disciplinary action against the officers involved. “In the next financial year, the committee will start implementing this provision. The controlling officer is, therefore, urged to notify other ministries that the PAC will start enforcing this provision in the next financial year.”

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