MASERU-The Public Accounts Committee (PAC) has issued a strong directive to the Lesotho National Development Corporation (LNDC) Board to reverse the appointment of its Internal Auditor, citing failure to meet the advertised job requirements.
The order, delivered during a tense parliamentary session,came from PAC Chairperson ‘Machabana Lemphane Letsie, who did not mince her words as she questioned the Corporation’s recruitment decisions and its handling of key financial documents.
According to the Committee, the appointment of the current Internal Auditor raised red flags because she does not meet all the stipulated qualifications in the job advertisement. The position, Letsie explained, required a candidate with a Master’s Degree in Internal Auditing, Master’s Degree in Accounting, or Chartered Accounting (CA), along with active membership in the Institute of Internal Auditors (IIA).
However, the appointed officer, though holding a Chartered Accountant qualification, was found not to be a registered member of the Institute of Internal Auditors, a requirement that the Committee emphasized could not be overlooked.
Letsie expressed concern that the LNDC Board had gone ahead with the appointment regardless of this importantshortage. “If none of the applicants met the full requirements, the Corporation should have re-advertised the position instead of settling for someone who does not qualify,” she said firmly.

Her remarks highlighted the Committee’s growing frustration over what it sees as a pattern of disregard for proper recruitment procedures in state-owned institutions. The PAC Chairperson further warned that such actions could expose the Corporation to governance risks and weaken accountability in financial oversight. The LNDC Board was therefore instructed to revisit and undo the appointment immediately, ensuring that future recruitment strictly follows advertised criteria.
The argument over the internal auditor’s appointment was not the only issue that put the LNDC under fire. The Committee also criticized the Corporation for submitting an incomplete financial report, a document that shockingly lacked figures despite repeated instructions to correct it.During the same meeting, Letsie lectured LNDC for presenting a report that failed to meet the Committee’s expectations, despite being given additional time to make necessary corrections.
“We received a composition without figures last week, which led to the postponement of the meeting. Yet, even now, what you have brought still lacks the required details,” she said with evident frustration.
The PAC Chairperson explained that the report was essential for the Auditor General’s review of LNDC’s financial performance for the fiscal year ending March 31, 2022. Its incompleteness, she said, hinders the Committee’s ability to compile an accurate account of how public resources were used by the Corporation. Adding to the Committee’s list of complaints. Letsie revealed that the LNDC had also failed to provide a comprehensive report on international trips undertaken by its officials.

According to her, the Committee had previously requested a detailed breakdown that should include who traveled, the purpose of each trip, and how much was spent. However, the report provided by LNDC still fell short of those details.
“The Committee wants to know how taxpayers’ money was used,” she emphasized. “It is not enough to say there were trips; we need to know what value those trips brought to the Corporation and to the country.”
Her comments reflect wider public concerns about transparency and accountability within government agencies, where spending on foreign travel has often come under inspection. The PAC’s firm stance on LNDC’s administrative and financial conduct underscores Parliament’s growing demand for strict compliance with governance standards across public institutions.
Letsie said the Committee would not tolerate reports that fail to meet the standards required for public accountability. “Every report submitted to this Committee must be complete, verifiable, and backed by figures. Anything less will be sent back,” she warned.
She further stated that the PAC’s role is to ensure that every cent of public money is accounted for and that officials who fail in their responsibilities face consequences.
The LNDC, established to promote industrial and economic development in Lesotho, has been under the spotlight in recent years for financial management issues and slow implementation of audit recommendations.
In closing, the PAC Chairperson retold the Committee’s order that the LNDC Board must take immediate corrective action regarding the Internal Auditor’s appointment. She emphasized that such oversight lapses undermine not only the integrity of the Corporation but also public confidence in state institutions. “The law and procedure exist for a reason. You cannot bend them to suit individuals,” she said. “The position of Internal Auditor is one of trust, and therefore it must be occupied by someone who fully meets the qualifications and ethical requirements.”
Letsie also warned that failure to comply with the Committee’s directive would result in further parliamentary intervention. As the meeting concluded, the PAC urged LNDC to return with a corrected report, complete with figures, justifications for expenditures, and clear records of all international activities. The tone of the session left little doubt that the Committee is tightening its grip on accountability, with the LNDC’s leadership now under pressure to prove that it can manage public resources responsibly and transparently.


