MBABANE – The Ministry of Tourism and Environmental Affairs is conducting an analysis to address what has been viewed as expensive overtime claims for staff working under the Meteororology Department.
This follows a finding that was made by the Auditor General (AG), Timothy Matsebula, in his audit report for the financial year ended March 31, 2025.
In the report, the AG said he reported that the ministry incurred excessive and costly overtime of E1 026 554.05 for Meteorological officers at the King Mswati III International Airport. He said officers frequently worked from 05:30am to 9:30pm, with
some extending to 11pm or midnight, raising concerns over employee welfare and fatigue.
Matsebula said while the overtime authority is valid, the arrangement remains highly expensive for government and reflects an over-reliance on overtime instead of employing additional staff, impacting value for money and operational efficiency.
He cited Section 36(1)(b) of the Public Finance Management Act which requires Controlling Officers to ensure that public resources are used economically, efficiently and effectively.
According to Matsebula, in line with this, Section 12.1 of the Financial Management and Accounting Procedures Manual stipulates that overtime arrangements must be properly planned, authorised and managed to achieve cost-effectiveness. Also, he said Establishment Circular No. 8 of 2010 provides that overtime should only be applied where unavoidable and must not substitute proper workforce planning, such as employing sufficient staff or implementing shifts.
“The continued reliance on overtime represents a costly approach compared to employing additional personnel and implementing a structured shift system. Prolonged working hours may expose officers to fatigue and health risks, potentially affecting accuracy, safety and service delivery,” he said.
The arrangement, he added, further indicates weaknesses in workforce planning and results in avoidable pressure on the wage bill through premium overtime rates.
The AG said he advised the controlling officer that the ministry should undertake a workforce and cost–benefit analysis to determine whether recruiting additional meteorological officers and introducing a shift system would provide a more economical and sustainable solution.
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National Trust Commission turns tide after negative deficits
MBABANE – After years of recording huge deficits, the Eswatini National Trust Commission (ENTC) is seemingly edging closer to restoring financial stability.
This is based on responses that the entity has presented to the Public Accounts Committee (PAC) following queries raised by Auditor General (AG), Timothy Matsebula, after he found that the commission had negative accumulated funds and a weak overall financial position.
In his audit findings, Matsebula noted that although ENTC recorded a net surplus of E13.37 million for the financial year ended March 31, 2023, compared to a net deficit of E11.03 million in the previous year, the commission still had negative accumulated funds amounting to E9.66 million. According to the AG, the position resulted from consistent net deficits incurred over a number of years.
He cautioned that sound financial management principles require entities to maintain positive accumulated funds in order to ensure long-term financial sustainability and preserve equity.
He further warned that continued negative financial performance could compromise the commission’s stability and its ability to fund operations or attract investment. To address the issue, the AG advised management to implement robust revenue mobilisation strategies while introducing cost-reduction measures aimed at improving financial sustainability.
Responding to the concerns, ENTC informed the PAC that it had established a Business Development Unit headed by a business development manager and overseen by a Board committee. The unit was tasked with improving profitability and driving new projects, including a bottled water plant, real estate developments and a golf estate at Malolotja.
Management also highlighted several cost-containment measures, including an organisational restructuring process intended to reduce the wage bill, the installation of boreholes to lower water expenses and a reduction in transit allowances aimed at cutting external travel costs. Despite the interventions, the commission’s financial performance deteriorated in 2024, when it recorded a net deficit of E848 615 and an accumulated deficit of E10.5 million. The AG observed that the cost-saving and revenue-generation initiatives had not yet produced positive results.
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