Parliament’s Public Accounts Committee has criticised the Ministry of Finance for using the Contingencies Fund to pay more than M152 million (about USD 9.3 million) in spending the Auditor-General says was not urgent or unforeseen.
The ministry appeared before the committee this week. Officials answered questions arising from the Auditor-General’s reports for the 2023 and 2024 financial years.
Chairperson ‘Machabana Lemphane-Letsie led the questioning. Budget Controller Maleshoane Lekomola-Denziger faced detailed scrutiny over advances drawn from the Contingencies Fund.
Auditor-General flags M152 million
Auditor-General ‘Mathabo Makenete reported that M152.43 million (about USD 9.3 million) went to six spending units for expenditure that was neither urgent nor unforeseen. The finding covers the year ended 31 March 2024.
The Constitution allows Contingencies Fund money only for urgent and unforeseen costs that cannot be met from existing budgets. Any advance must later be regularised by a supplementary appropriation passed by Parliament.
The same report noted that M404.78 million (about USD 24.7 million) in contingency advances remained unregularised. The Supplementary Appropriation Bill for 2023/24 had not been approved at the time of the audit.
What the Contingencies Fund paid for
| Spending unit | Amount | Purpose |
| Natural Resources | M114.7m (USD 7.0m) | ‘Muela Hydropower Plant refurbishment, 27 September 2023 |
| Communications, Science and Technology | M62.0m (USD 3.8m) | Microsoft licence and data-centre work |
| Public Service | M22.9m (USD 1.4m) | Consultancy work |
| Defence and National Security | M18.8m (USD 1.1m) | LDF Air Wing annual insurance premium, 26 July 2023 |
| Defence and National Security | M3.9m (USD 238 000) | Aviation insurance |
| Foreign Affairs and International Relations | M1.1m (USD 67 000) | 78th United Nations General Assembly participation |
Ministry defends the spending
Finance Principal Secretary Nthoateng Lebona said the allocations were lawful. She argued that no budget provision existed for the items and that the Constitution and the Public Financial Management and Accountability Act allowed the use of the Contingencies Fund.
Ms Lemphane-Letsie rejected that defence. She said the Auditor-General had already set out the legal test. Urgent spending that is not also unforeseen does not qualify as an emergency.
The committee also examined earlier cases. One involved M10.1 million (about USD 616 000) for the Tšifa-li-Mali High Court. Officials said judges had been appointed without matching resources. The chairperson asked why the court had been opened before logistics were finalised.
PAC member ‘Maboiketlo Maliehe said the ministry had treated the Contingencies Fund as an ordinary financing source. The inquiry forms part of wider parliamentary scrutiny of how government uses the fund, including more than M1 million (about USD 61 000) advanced for Deputy Prime Minister Nthomeng Majara’s attendance at COP30 in Brazil.
Sources: Public Accounts Committee hearing this week; Auditor-General reports for the years ended 31 March 2023 and 31 March 2024. Currency conversions at M16.40 to the dollar.
