LOBAMBA – Acting Commissioner of the Anti-Corruption Commission, Maphevu Mkhatjwa, rubbed members of the Public Accounts Committee (PAC) the wrong way yesterday.
This was when he raised concerns that, due to the country’s justice value chain, investigations by the ACC end up being compromised once those implicated appear before the PAC.
The PAC members said the commissioner was accusing them of ‘kutfusa tinyoni’, something they claimed was incorrect.
Mkhatjwa was speaking during the appearance of the ACC before the PAC, where he was responding to questions on what value he and his team had added in the country’s fight against corruption.
Members of the PAC argued that the entity continued to spend money on trips to attend statutory meetings, yet nothing tangible has been achieved in the country’s fight against corruption.
The issue arose following findings made by Auditor General Timothy Matsebula in his report for the financial year ended March 31, 2025.
In his report, the AG said the commission incurred unappropriated expenditure on travel, transport and communications amounting to E223 342.70 (17.6 per cent) in the fiscal year ended March 31, 2025.
The AG made reference to Financial and Accounting Instruction 0202(ii), which stipulates that controlling officers are responsible for ensuring that no amount is spent in excess of the amounts specified by Treasury warrants.
Further, Matsebula cited Section 34(1) of the Public Finance Management Act of 2017, which states that a public office, public officer or another person with responsibility for government resources commits an offence of financial misconduct if, without lawful authority, that person wilfully or negligently incurs unauthorised expenditure or makes unauthorised commitments resulting in expenditure that was not appropriated.
“Unappropriated expenditure beyond the budget released, as appropriated by Parliament, is not only unlawful, but also has serious effects on the fiscal budget. In addition, non-compliance with the laws, rules and regulations may increase the risk of incurring unlawful, wasteful and fruitless expenditures,” Matsebula said.
The AG said he advised the controlling officer to explain why and how the unappropriated expenditure was incurred and why the commission did not seek authority to spend beyond the appropriated budget, as well as take corrective action to address the anomaly.
He further said the controlling officer had been advised to explain how internal controls had been strengthened in order to avoid recurrence of unappropriated expenditure in future.
In response, according to the AG, the controlling officer stated that the excess expenditure resulted from communication bills processed by the commission that were not paid on time due to cash flow challenges.
The situation, he said, was further exacerbated by statutory travel expenses that could not be deferred. The controlling officer also reportedly stated that the commission was committed to closely monitoring expenditure in future.
In his findings, however, the AG noted that the commission did not seek authority to spend in excess of the appropriated budget.
During yesterday’s sitting, Mkhatjwa, in his capacity as the controlling officer, defended the ACC’s position and argued that corruption investigations were often compromised after implicated individuals appeared before the PAC.
“If you look at this logically, a person comes to appear before the PAC on an issue to do with corruption. At the end of the day, the person uncovers that what incriminates him or her is certain evidence. He will then take a decision to make it a point that that particular evidence disappears,” said Mkhatjwa.
He further argued that by the time the ACC was directed to investigate certain matters, key evidence had already vanished because implicated individuals had become aware of the information incriminating them during PAC proceedings.
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