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2023 ELECTIONS: EBC IN OVER E72m QUESTIONABLE EXPENDITURE

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MBABANE – The auditor general (AG) has revealed that over E72 million public funds were reportedly mismanaged by the Elections and Boundaries Commission (EBC).


The funds in question are said to have been mismanaged during the 2023 General Elections. The alleged funds mismanagement includes substantial sums spent on tenders lacking supporting documentation, excessive procurement of equipment, exorbitant fees, damages to rented vehicles and unsubstantiated electricity bills.


Concerns of potential fraudulent activities surrounding the mismanaged funds are detailed in the AG’s report on the consolidated government accounts of the Kingdom of Eswatini for the financial year ending March 31, 2024. This report was tabled in Parliament by Finance Minister Neal Rijkenberg.


Report


AG Timothy Matsebula’s report indicates that the EBC issued tenders for various election-related operations exceeding E69 million, but significant discrepancies were identified.


“I reported that key sources and supporting documents for expenditure amounting to E69 435 249.96 were not available for inspection during the audit inspection. These include tenders, rental agreements/contracts and job cards. The job cards provide essential source information authenticating the transaction,” the audit query states.


The AG cited Financial and Accounting Instruction 0803, which mandates that all vouchers must contain comprehensive details of payments made, along with supporting documentation.


Concerns were raised that payments may have been made for undelivered or unapproved services, potentially leading to misappropriated funds and the risk of procurement using expired tenders.


The EBC’s controlling officer was advised to ensure all delivery notes are signed by authorised officials, confirming the quantity and quality of goods and services received. The commission was also instructed to implement internal requisitions supported by tender awards or approved minutes, and to maintain job cards for all services rendered.


Furthermore, the report revealed that the EBC procured excess materials worth E2 002 730 in the fiscal year ending March 31, 2024, including lights, sound systems and markers. The AG cited Part I Section 0302(2)(b) of the Stores Regulations, which stipulates that officers must avoid ordering excess stores.


“There is a possibility of loss of value on money spent due to deterioration, misappropriation or theft of the excess items,” the AG stated.


The report also highlighted the disappearance of a generator and microphone, valued at over E220 000. Specifically, a Yamaha stand-by generator worth E36 223.84 and a microphone worth E184 000 were unaccounted for, part of a larger purchase of Public Address (PA) systems and generators costing approximately E2 987 639.68. The AG advised the EBC controlling officer to locate the missing equipment.


Additionally, payments totalling E348 386.80 were made for electricity bills without detailed supporting documentation, violating the Financial Management and Accounting Procedures Manual.


The AG warned of the risk of payments unrelated to the commission’s consumption, potential overpayments and poor record-keeping.


The AG’s findings have raised serious concerns about the EBC’s financial management and accountability, demanding immediate action to rectify these discrepancies.

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