2004
AUDIT REPORT ON THE ACCOUNTS OF THE
MINISTRY OF HIGHER EDUCATION,
TRAINING AND EMPLOYMENT
CREATION
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2004
Published by authority Price (VAT excluded): N$ 21.30
Report no: 351
REPUBLIC OF NAMIBIA
TO THE HONOURABLE SPEAKER OF THE NATIONAL ASSEMBLY
I have the honour to submit herewith my report on the accounts of the Ministry of Higher Education, Training and Employment Creation for the financial year ended 31 March 2004 in terms of Article 127(2) of the Namibian Constitution. The report is transmitted to the Honourable Minister of Finance in terms of Section 27(1) of the State Finance Act, 1991, (Act 31 of 1991) to be laid upon the Table of the National Assembly in terms of Section 27(4) of the Act.
JUNIAS ETUNA KANDJEKE
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF THE
MINISTRY OF HIGHER EDUCATION, TRAINING AND EMPLOYMENT CREATION
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2004
1. INTRODUCTION 1.1 Report
This report on the accounts of the Ministry of Higher Education, Training and Employment Creation ended 31 March 2004 is presented to the National Assembly in accordance with the terms of Article 127(2) of the Constitution of the Republic of Namibia and Section 27(1) of the State Finance Act, 1991 (Act 31 of 1991), as amended.
1.2 Powers and duties
Section 25(1)(c) of the State Finance Act, 1991, provides that the Auditor-General should satisfy himself that:
(a) all reasonable precautions have been taken to ensure that all monies due to the State are collected, and that the laws relating to the collection of such monies have been complied with; (b) all reasonable precautions have been taken to safeguard the receipt, custody and issue of and
accounting for, the State’s assets, such as stores, equipment, securities and movable goods; (c) the expenditure has taken place under proper authority and is supported by adequate vouchers
or other proof.
In addition, the State Finance Act, 1991, Section 26(1) (b)(iv) empowers the Auditor-General to investigate and report on the economy, efficiency and effectiveness of the use of the State’s resources.
2. FINANCIAL STATEMENTS
The appropriation accounts were submitted to the Auditor-General in terms of Section 13 of the State Finance Act, 1991.
The financial statements, notes to the financial statements and general information supplied by the Accounting Officer are attached as annexure A to this report.
3. SCOPE OF THE AUDIT
3.1 The Accounting Officer in co-operation with the Permanent Secretary of the Ministry of Finance is responsible for the preparation of the financial statements and for ensuring the regularity of the financial transactions therein. It is the responsibility of the Auditor-General to form an independent opinion, based on the audit, on those statements and on the regularity of the financial transactions included in them and to report his opinion to the National Assembly. The audit included:
(a) examination on a test basis of evidence relevant to the amounts, disclosure and regularity of financial transactions included in the financial statements; and
(b) evaluation of the overall adequacy of the presentation of information in the financial statements.
3.2 The audit was planned and performed so as to obtain all the information and explanations considered necessary to provide sufficient evidence to give reasonable assurance that:
(a) the financial statements are free from material misstatement, whether caused by error, fraud or other irregularity;
(b) in all material respects, the expenditure and income have been applied to the purposes intended by the legislator; and
(c) the financial transactions conform to the authorities that govern them.
4. AUDIT OBSERVATIONS
4.1 MAIN ISSUES/FINDINGS IDENTIFIED BY THE AUDIT 4.1.1 Unauthorized expenditure
The under-mentioned unauthorised expenditure occurred during the financial year and is reported as such in terms of Section 27(6)(a) of the State Finance Act, 1991 (Act 31 of 1991).
(i) The vote of the Ministry was exceeded with N$ 9 438 744.56 which is 1.7% of the total budget and is unauthorised in terms of Section 6(a)(i) of the Act; and
(ii) Three (3) main divisions exceeded the authorised amount with N$ 2 763 531.79 which is unauthorised in terms of Section 6(a)(ii) of the Act; and
(iii) Although Treasury approval was obtained to utilize certain expected savings for the defrayal of excess expenditure by way of virement during the year, thirty (30) operational expenditure subdivisions and one (1) development expenditure subdivision exceeded the authorised amount with N$ 8 881 167.78, which is unauthorised in terms of Section 6(a)(iii) of the Act.
4.1.2 Salary advances
The Accounting Officer reported seven (7) cases to an amount of N$ 10 750.00 where salary advances were not recovered at the end of the month in which they were given.
The Accounting Officer should adhere to Treasury Instruction HC 0602 which stipulates that salary advances must be deducted from the next ensuing payment of salary.
4.1.3 Non-submission of statements
Although the Accounting Officer was urged by a letter dated 22 April 2005 to submit the outstanding statements before 23 May 2005, the Ministry did not provide the following statements to the Office of the Auditor-General for reporting purposes:
Statement number Description
12 Operating/Trade accounts
12.1 Balance sheet/statement of revenue and expenditure 20 Subsistence advices
22 Unit costs
23 Bursary and study assistance 30 Debts to the Government
It is for the third consecutive year that the Accounting Officer fails to submit all requested statements to the Office of the Auditor-General. Once again no explanation was given for the non-submission of the statements, which is viewed in a very serious light. It is in contradiction with Section 12(2) of the State Finance Act, 1991 (Act 31 of 1991) which stipulates that the Permanent Secretary shall transmit the statements and accounts referred to in subsection (1) to the Auditor-General for investigation, examination and auditing. It is recommended that the Accounting Officer adheres to the stipulations of the mentioned Act.
4.1.4 Internal control
4.1.4.1 Documents not submitted for audit
The following documents were not submitted for audit:
(a) The personnel file and leave card of one staff member; (b) A claim of one staff member, amounting to N$ 2 177.76; (c) A payment of N$ 361 480.62 made to Nored Electricity;
(d) Three revenue journals with an absolute value of N$ 1 220 305.35 were submitted for audit without supporting documents; and
(e) Three other journals with an absolute value of N$ 238 520.77 were not submitted.
The Ministry should adhere to Treasury Instruction FE 0301 that stipulates as follows: “all the necessary documents should be provided to the auditors or any competent person from the Auditor-General’s Office on time.”
4.1.4.2 Signatures of approval
The audit test to confirm whether purchases were properly authorised could not be carried out for the fourth consecutive financial year during the audits, as there are no specimen signatures of the authorised officials for the approval of expenditure. The Accounting Officer did not implement the recommendation made in the previous management letters and annual reports.
It is once again recommended that the Accounting Officer should open a file with specimen signatures for the authorised officials/staff members for the approval of expenditure. The file should be provided to the audit team during the audit.
4.1.4.3 Revenue
Payment schedules collected in respect of boarding fees indicated an amount of N$ 103 000.00 while records at the Ministry indicated an amount of N$ 258 000.00.
Registration fees collected were N$ 300 800 while records at the Ministry indicated only an amount of N$ 165 600.00.
It is recommended that measures be taken to ensure that all collections by the Ministry from the various Colleges on behalf of the State are done timely and all collections due are received.
4.1.5 Suspense accounts
The Ministry had outstanding balances on eighty-nine (89) suspense accounts, twenty-seven (27) with debit and sixty-two (62) with credit balances at the end of the financial year under review. It is strongly recommended that the Accounting Officer should take the necessary steps in order to have the suspense accounts reconciled and cleared where possible.
The following suspense accounts had outstanding balances of more than N$ 100 000 at the end of March 2004:
Account code Description Debit Credit
N$ N$
400127000 Rejection account 1 800 381.24 400327000 Income tax (PAYE) 2 667 243.69 400627000 Unknown account codes on expenditure 1 191 613.64
400827000 Unknown accounts on revenue 195 024.88 401627000 Employee’s contribution to GIPF 592 638.77 408027000 Subsistence advance suspense account 559 261.88 420927000 Old mutual group scheme PSUN 108 092.50 430427000 SWA Building Society (Other) 107 494.91 433027000 Standard Bank Katutura 333 316.77
480127000 RD cheques 101 471.51 490127000 S&T cash transactions 730 820.50
770101000 Bills payable 35 370 558.29
770201000 Students financial assistance trade account 21 994 710.69
It is noted with grave concern that the unknown account codes on expenditure and the rejection account have such high balances. The high balance in the students financial assistance trade account should also be explained.
It is recommended that more efforts should be made to clear and analyse the suspense accounts. 4.1.6 Departmental revenue
The figures as reported in the General Ledger do not agree with the records kept at the Ministry for the following Revenue heads:
Revenue head Cash-book General Ledger 001 Trade test monies for apprentices
N$ 208 619.15
N$
219 079.40 002 Private telephone calls 13 628.14 37 997.59 004 Class and examination fees 495.00 2 425 789.50 005 Hostel fees 267 861.40 1 791 043.40 101 Miscellaneous 22 956.80 254 140.11 011 Youth Centres 354 412.50 337 768.00
It is recommended that proper records are kept at the Ministry and that reconciliations between the General Ledger and the cash-book are carried out on a regular basis.
5. ACKNOWLEDGEMENT
The co-operation and assistance of management and staff of the Ministry during the audit is appreciated. 6. QUALIFIED AUDIT OPINION
I certify that I have audited the financial statements of the Ministry of Higher Education, Training and Employment Creation for the year ended 31 March 2004 in accordance with the terms of Article 127(2) of the Namibian Constitution and Section 25(1) of the State Finance Act, 1991 (Act 31 of 1991).
Except for my remarks in paragraphs 4.1.1 – Unauthorised expenditure, 4.1.3 - Non submission of statements, 4.1.4 – Internal control, 4.1.5 – Suspense accounts and 4.1.6 – Departmental revenue, in my opinion the financial statements fairly represent the receipts and payments of Vote 27 for the year ended 31 March 2004, and in all material respects the receipts and payments have been applied to the purposes intended by the National Assembly and conform to the authorities which govern them.
JUNIAS ETUNA KANDJEKE OFFICE OF THE AUDITOR-GENERAL
AUDITOR-GENERAL Metropolitan Building, 5th floor
c/o Dr Frans Indongo/Werner List Street Private Bag 13299
WINDHOEK NAMIBIA
ANNEXURE A 1. FINANCIAL STATEMENTS 1.1 APPROPRIATION ACCOUNT 2003/2004 2002/2003 Variations Service Authorized expenditure Actual expenditure Under- expenditure/ (Excess) Percen-tage Actual expenditure N$ N$ N$ N$ % N$
01. Office of the Minister:
Original budget 2 683 000
Plus: Virement 214 000 2 897 000 3 023 631.30 (126 631.30) 4.4 2 591 274.76
02. Administration:
Original budget 41 258 000
Less: Virement (6 561 000) 34 697 000 34 450 365.06 246 634.94 0.7 15 101 737.71
03. Higher Education, Senior Education, Human
Resources and Development:
Original budget 295 167 000
Additional budget 31 214 000
Plus: Virement 9 913 700 336 294 700 336 536 466.75 (241 766.75) 0.1 263 268 269.96
04. Vocational and Technical Training: Original budget 59 958 000 Additional budget 5 570 000 Plus: Virement 1 868 000 67 396 000 61 301 172.60 6 094 827.40 9.0 51 804 852.75 05. Namibia Qualification Authority: Original budget 7 563 000 Less: Virement (1 232 700) 6 330 300 6 237 865.09 92 434.91 1.5 4 075 772.58
06. Research, Science and Technology: Original budget 7 099 000 Less: Virement (1 140 000) 5 959 000 5 615 124.45 343 875.55 5.8 4 152 969.53 07. Youth Development: Original budget 25 360 000 Less: Virement (3 510 600) 21 849 400 19 343 191.37 2 506 208.63 11.5 23 883 627.35 (continued)
ANNEXURE A (continued) 2003/2004 2002/2003 Variations Service Authorised expenditure Actual expenditure Under- expenditure/ (Excess) Percen- tage Actual expenditure N$ N$ N$ % N$
08. Youth Training and Employment:
Original budget 17 135 000
Plus: Virement 1 581 600 18 716 600 16 513 145.93 2 203 454.07 11.8 13 618 894.52
09. Namibian National Commission for UNESCO:
Original budget 1 808 000
Less: Virement (145 000) 1 663 000 948 159.15 714 840.85 43.0 708 619.37
10. Human Resource Development Planning and SFAS:
Original budget 52 730 000
Less: Virement (988 000) 51 742 000 54 137 133.74 (2 395 133.74) 4.6 41 508 796.89
Total:
Original budget 510 761 000
ANNEXURE A (continued)
1.2 STANDARD SUBDIVISIONS
2003/2004 2002/2003
Under-
Subdivision Authorized Actual expenditure/ Actual
expenditure expenditure (Excess) expenditure
N$ N$ N$ N$
Operational
Current expenditure: Personnel
001. Remuneration 74 592 000 71 095 170.00 3 496 830.00 64 186 602.72
002. Employer’s contribution to staff’s pension fund 10 077 000 9 218 405.41 858 594.59 7 342 614.39
003 Other conditions of service 3 207 000 1 313 516.26 1 893 483.74 664 703.61
005. Employer’s contribution to the MPOOBPF - - - 163 501.32
Total 87 876 000 81 627 091.67 6 248 908.33 72 357 422.04
Current expenditure: Goods and other services
021. Travel and subsistence expenses 5 853 000 6 047 436.92 (194 436.92) 4 382 800.85
022. Materials and supplies 5 435 510 4 959 021.60 476 488.40 4 287 127.09
023. Transport 5 430 000 5 871 759.36 (441 759.36) 6 674 823.18
024. Utilities 10 096 000 12 233 451.87 (2 137 451.87) 10 308 427.86
025. Maintenance 1 759 490 1 372 439.39 387 050.61 531 937.08
026. Property rental and related charges 25 000 24 469.60 530.40 -
027. Other services and expenses 30 660 000 29 104 398.70 1 555 601.30 13 709 842.49
Total 59 259 000 59 612 977.44 (353 977.44) 39 894 958.55
Current expenditure: Membership fees and subscriptions
041. Fees and subscriptions: International 740 000 525 376.17 214 623.83 626 273.33
Total 740 000 525 376.17 214 623.83 626 273.33
Current expenditure: Subsidies, grants and
other transfers
043. Government organisations 300 950 000 298 073 111.25 2 876 888.75 205 908 901.53
044. Individuals and non-profit organisations 50 317 000 52 549 118.08 (2 232 118.08) 44 316 069.46
045. Public and departmental enterprises and
private industries 6 477 000 5 460 345.27 1 016 654.73 3 275 494.19
Total 357 744 000 356 082 574.60 1 661 425.40 253 500 465.18
Total: Current expenditure 505 619 000 497 848 019.88 7 770 980.12 366 379 119.10
Capital expenditure: Acquisition of assets
101. Furniture and office equipment 2 324 000 1 756 495.73 567 504.27 2 127 590.78
103. Operational equipment, machinery and plant 2 097 000 999 240.98 1 097 759.02 567 005.41
Total: Capital expenditure 4 421 000 2 755 736.71 1 665 263.29 2 694 596.19
Total: Operational expenditure 510 040 000 500 603 756.59 9 436 243.41 369 073 715.29
Development
Capital expenditure: Acquisition of assets
113. Operational equipment, machinery and plant 400 000 400 000.00 - 1 997 324.97
115. Feasibility studies, design and supervision 221 000 220 191.37 808.63 358 423.54
117. Construction, renovation & improvements 36 884 000 36 882 307.48 1 692.52 49 285 351.62
Total: Development expenditure 37 505 000 37 502 498.85 2 501.15 51 641 100.13
ANNEXURE A (continued)
1.3 DEPARTMENTAL REVENUE
Revenue for the year is as follows:
Revenue heading Estimate
Actual revenue 2003/2004 More/(Less) than estimated Actual revenue 2002/2003 N$ N$ N$ N$
001. Trade test moneys for apprentices 50 000 219 079.40 169 079.40 23 093.87 002. Private telephone calls 50 000 37 997.59 (12 002.41) 50 244.96 003. Unclaimed cheques 5 000 11 158.66 6 158.66 1 570.00 004. Class and examination fees 2 500 000 2 425 789.50 (74 210.50) 2 199 030.00 005. Hostel fees 3 000 000 1 791 043.40 (1 208 956.60) 3 054 235.80 007. Lost equipment and stores 20 000 - (20 000.00) 2 753.15 008. Letting of facilities 50 000 320.50 (49 679.50) 2 765.00 009. Skills training and upgrading fees 5 000 - (5 000.00) 1 150.00 010. Miscellaneous 2 000 000 254 140.11 (1 745 859.89) 489 513.76 011. Youth centres 700 000 337 768.00 (362 232.00) 505 761.43
Total 8 380 000 5 077 297.16 (3 302 703.84) 6 330 117.97
(Also see paragraph 4.1.6)
1.4 NOTES TO THE FINANCIAL STATEMENTS
1.4.1 Appropriation account: Explanations of variations exceeding 2% between the authorized and actual expenditure.
(i) Over-expenditure
Main division 01 – Office of the Minister
(a) An excess of N$ 8 777.27 on personnel expenditure was due to a double payment on GIPF in March 2004.
(b) An excess of N$ 119 164.53 on goods and other services was due to an amount of N$ 92 312.70 that was spent on S+T in March 2004 and delayed transport expenses that were debited to the vote after the final virements.
Main division 10 – Human Resource Development Planning and SFAS
An excess of N$ 2 683 372.73 on subsidies and other current transfers was due to the fact that after transferring N$ 40 000 000.00 from the vote, for scholarships to the new account (SFAS), the Division continued making transfer payments through the Ministry of Finance of about N$ 6 000 000.00. (ii) Underexpenditure
Main division 04 – Vocational and Technical Training
(a) An underexpenditure of N$ 1 488 435.80 on personnel expenditure was due to vacant posts which could not be filled during the year.
ANNEXURE A (continued)
(b) An underexpenditure of N$ 614 275.42 on goods and other services was due to savings made on materials and supplies, transport, maintenance expenses and other services and expenses.
(c) An underexpenditure of N$ 2 262 205.00 on subsidies and other current transfers was due to virements and a subsidy to Ramatex which was not paid.
(d) An underexpenditure of N$ 369 355.02 on acquisitions of capital assets was due to an over-estimation on furniture and office equipment, operational equipment, machinery and plants.
Main division 06 – Research, Science and Technology
(a) An underexpenditure of N$ 142 820.10 on personnel expenditure was due to vacant posts which were not filled.
(b) An underexpenditure of N$ 112 011.09 on goods and other services was due to savings made on S+T, materials and supplies, maintenance expenses and other services and expenses.
(c) An underexpenditure of N$ 66 248.86 on acquisitions of capital assets was due to savings made on furniture and office equipment which was over budgeted.
Main division 07 –Youth Development
(a) An underexpenditure of N$ 1 651 945.66 on personnel expenditure was due to posts not filled and virements which were not utilised.
(b) An underexpenditure of N$ 303 043.00 on subsidies and other current transfers was due to virements that were not utilised.
(c) An underexpenditure of N $ 320 800.79 on acquisitionsof capital assets was due to over-estimation. (d) An underexpenditure of N$ 1 000 866.96 on acquisition of capital assets (capital projects) was due to
virements of N$ 1 000 000 to the Katima Mulilo Multi Purpose Youth Resource Centre that was not utilised.
Main division 08 – Youth Training and Employment
(a) An underexpenditure of N$ 2 209 036.89 on personnel expenditure was due to posts that were not filled.
(b) An underexpenditure of N$ 749 245.35 on the acquisition of capital assets was due to virements and over estimation of the budget.
Main division 09 – Namibia National Commission for UNESCO
(a) An underexpenditure of N$ 381 405.74 on personnel expenditure was due to vacant posts which were not filled.
(b) An underexpenditure of N$ 83 065.25 on goods and other services was due to the fact that it was a small component whose expenses on goods and services were minimal.
(c) An underexpenditure of N$ 369.86 on acquisitions of capital assets was due to over-estimation of the budget.
ANNEXURE A (continued)
1.4.2 Departmental revenue: Explanations of deviations of N$ 100 000 and above. (i) Over-estimated
005 – Hostel fees
Receipts for hostel fees were erroneously issued for class and examination fees. Reconciliation was not done to rectify the errors.
010 – Miscellaneous
There was an over-estimation in the budgeting process. 011 – Youth Centres
There was an over-estimation based on the previous year’s receipts of N$ 505 764.43. (ii) Underestimated
001 – Trade test moneys for apprentices
There were variations in the receipts from one year to the other.
2. GENERAL INFORMATION 2.1 Development projects
The following were development projects of the Ministry exceeding N$ 1 million:
Project Approved total budget Approved appropriation 2003/04 Total expenditure at 31/03/03 Actual expenditure 2003/2004 Total expenditure at 31/03/2004 Year of completion N$ N$ N$ N$ N$
Polytechnic Resource Centre 14 000 000 4 000 000 4 674 000.00 4 000 000.00 8 674 000.00 31/03/2005
Ongwediva College renovations 15 640 000 897 000 13 565 801.41 896 632.86 14 462 434.27 01/04/2004
UNAM regional expansion program 18 352 000 3 500 000 21 547 149.15 3 500 000.00 25 047 149.15 03/03/2005
Windhoek College of Education 10 000 000 2 718 000 2 628 794.71 2 717 289.11 5 346 083.82 31/03/2004
Henties Bay Research Centre 505 000 3 005 000 2 500 000.00 3 005 000.00 5 505 000.00 31/03/2005
Polytechnic Science Laboratory 7 000 000 1 000 000 3 000 000.00 1 000 000.00 4 000 000.00 04/03/2005
Hotel school 9 971 000 9 000 000 4 700 000.00 9 000 000.00 13 700 000.00 31/03/2005
Eenhana VTC 6 000 000 3 000 000 2 382 649.29 3 000 000.00 5 382 649.29 31/12/2004
Zambezi VTC 5 000 000 582 000 3 358 167.30 581 943.84 3 940 111.14 31/03/2003
Windhoek VTC 7 000 000 2 500 000 5 533 412.36 2 500 000.00 8 033 412.36 01/01/2003
Frans Dimbare Integrated Rural Youth Development Centre 11 000 000 3 000 000 5 865 733.97 3 000 000.00 8 865 733.97 12/06/06
National Youth Service Scheme 11 000 000 2 239 000 3 550 000.00 2 239 000.00 5 789 000.00 03/10/2008
International guest house 3 200 000 1 200 000 1 608 720.00 1 199 500.00 2 808 220.00 31/03/2005
Pearl Millet 2 400 000 800 000 1 556 733.00 800 000.00 2 356 733.00 31/12/2005
Farm du Plessis Rural Development Centre 6 739 000 21 000 100 000.00 20 191.37 120 191.37 12/06/2006
Usakos MPYRC 5 000 000 43 000 - 42 941.67 42 941.67 31/03/2004
ANNEXURE A (continued)
2.2. Aid/pledges /gifts/assistance/free services to / by the Government (i) Received by the Government
The Ministry received computer equipment with Treasury approval valued at N$ 27 560.00 from the Deutscher Entwicklungs Dienst and Espoon Teknikan Alan Oppilaitos for the Valombola Vocational Training Centre.
(ii) Contributions / grants / financial aid by the Government.
The Ministry made contributions to the value of N$ 154 075 874.00 to the following institutions:
Beneficiaries Nature Value
N$
NEMAS Contributions 25 000
UNAM Contributions, subsidy 153 874 000
Polytechnic of Namibia Contributions subsidy 79 322 000 Councils: Colleges of education Subsidy 545 000 Community skills development centre Subsidy 4 000 000
Windhoek VTC Subsidy 5 778 000
Vocational training fund Subsidy 500 000 Scholarship: NIMT Contributions, Loans 6 313 000
Scholarship: EHAFO Contributions 800 000
Baumgartsbrunn BLEKS Foundation Contributions 250 000
DAPP VTC Contributions 590 000
Namibia Maths/ Science Teachers Association Contributions 30 000 Namibia Biotechnology Association Contributions 85 000 Mathematics & Science clubs Contributions 50 000 Tertiary Science education support Contributions 50 000 Mathematics & Science computer centre Contributions 600 000 Commission on science and technology Contributions 1 000 National science & technology fund Contributions 1 000
National Youth Council Subsidy 2 407 000
AID: Namibian students in foreign countries Loans 2 000 000
TUCSIN: Bursaries Subsidy 250 000
Scholarship: SFAS Loans 46 361 000
Private providers in education Subsidy 5 000 Administration of scholarship Subsidy 5 000 Commonwealth of Learning (COL) Contribution 179 000 UNAM faculty of Science –China agreement Contribution 250 000
UNAM (EU project) Contribution 1 169 000
Polytechnic of Namibia Contribution 654 000 Council for Higher Education Contribution 1 000 Namibia Federation of the Visually Impaired Contribution 500 000
Ramatex Contribution 500 000
Research Council Contribution 1 000
Research and Development support Contribution 200 000
ANNEXURE A (continued) 2.3. Losses and damages
(a) There were eleven (11) vehicle accidents reported during the year under review at the Ministry. Eight (8) of these vehicles were repaired at a cost of N$ 75 549.08. Three (3) vehicles with damages amounting to N$ 33 837.70 still need to be repaired.
(b) The Ministry reported losses in respect of theft of various items to a total value of N$ 55 787.40. All these cases are reported to the Police.
2.4. Vocational Training Fund
The audit of the Fund was tendered to a private audit firm, Neuhaus & Co who conducted the audits on behalf of the Auditor-General although this was for the previous financial years. The audit of the accounts of the current financial year was still outstanding.
2.5. Deviations from normal tender procedures
The Ministry obtained an Annual General Tender Board Exemption which amounted to N$ 6 867 500 of which N$ 5 753 156 was actually spent. Details are as follows:
Service Exempted amount Actual expenditure N$ N$
Chemicals, apparatus for laboratories and technical
equipment 400 000 372 148
Advertisements 100 000 78 861
Maintenance and rental of labour saving devices and
computer equipment 1 300 000 1 117 991
Production supplies for photocopiers and fax machines 250 000 189 155
Air transport 950 000 821 506
Purchase and repair to gymnastic, sport and technical
equipment 1 200 000 995 333
Gazette purchases, subscriptions and periodicals for
libraries and resource centres 50 000 32 113
Workshops, meetings and seminars 2 200 000 1 846 689
Rail and road transport 350 000 299 360
Purchase of sport equipment 67 500 -
6 867 500 5 753 156
2.6. Bank accounts
Two bank accounts were kept at First National Bank in respect of the Namibian Qualification Authority. The call account had a credit balance of N$ 6 475 091.47 at 31 March 2004.
The cheque account had a credit balance of N$ 103 596.59 at 31 March 2004. No money was spent during the financial year under review.
WINDHOEK, 2003-11-30 I.V. ANKAMA
