Namibia: Health Ministry 'Illegally' Pays Suppliers N$13m

What the report says

Namibia’s health ministry has been flagged in an audit for unauthorised spending and procurement lapses totaling more than N$13 million, according to a report cited by AllAfrica from The Namibian. Auditor general Junias Kandjeke said the Ministry of Health and Social Services used emergency procurement for goods and services worth N$13,221,043.97 even though they did not meet the requirements for emergency purchasing. The audit covers the financial year ended 31 March 2025 and says items that were already listed in the ministry’s procurement plan were still bought outside normal tender procedures.

The report also points to retrospective payments made without the approvals required under the law. These included N$377,313 for goods and services delivered in earlier financial years, plus a separate invoice of N$245,844 that was paid in the 2024/25 year without the necessary treasury authorisation. Kandjeke further identified overspending in some budget subdivisions and a large negative miscellaneous revenue balance, which he said weakens transparency in the accounts.

Other findings mentioned in the audit include fixed overtime payments to staff on full-time study leave, with no evidence that work was done, and outstanding commitments of N$36.7 million that were not processed before year-end. The ministry also left N$352.7 million, or 3.11% of its total budget, unspent. The findings matter because they raise questions about financial control, compliance and whether public funds were used efficiently in a sector that relies heavily on limited state resources.