WINDHOEK, 07 NOV –The Witvlei Village Council has failed to avail supporting documents accounting for N$4 million to the Auditor General (AG), Junias Kandjeke, for the 2016/17 financial year.
This was revealed by the AG’s village council audit report for the year under review tabled by the Finance Minister, Calle Schlettwein in the National Assembly recently.
The report added that the documents absent to provide for an audit opinion by the AG include Build Together Programme debtors, approved housing bonds, asset register, bank reconciliations and accounting policy, among others.
“I have not been able to obtain appropriate audit evidence to provide a basis for an opinion. Accordingly, I do not express an opinion of the financial statements of the village council at 30 June 2017,” Kandjeke was quoted as saying in the report.
The report further noted that an amount of N$200 000 for provision of leave disclosed on the financial statement could not be verified as supporting documents were not provided for audit purposes.
The report also revealed that there is no fixed asset register, and as a result, an amount of N$107 000 could not be verified.
Furthermore, the AG observed that the council disclosed an amount of N$104 000 as investments, adding that it incurred value added tax consultation expenses amounting to N$395 000 and preparation of financial statements of N$67 000.
The report also revealed that all employees of the village council, except the former chief executive officer, do not have contracts of employment on their personnel files and that the travel allowance claims are not submitted after trips and some journeys are not supported by invitations.
The AG added that some staff claim for hours travelled on the departure and arrival days of the trip.