Audit Flags Millions in Unaccounted Tourism Funds

The Ministry of Tourism and Cultural Affairs is facing intense public and institutional scrutiny after the 2024 Auditor General’s Report uncovered more than NLe11.83 million in unretired imprests and unsupported bank withdrawals, raising serious concerns about transparency and financial discipline within the Ministry.

According to the audit, significant public funds released for major tourism programs were either not properly accounted for or lacked the required supporting documentation. One of the most notable findings involved a special imprest of NLe6,790,750 allocated for the Women in Tourism Regional Congress. Although the programme was reportedly completed by the end of December 2024, auditors found that NLe4,90 see0,530.36 remained unretired, with no evidence provided to show how the funds were utilised.

Similarly, an additional NLe1,054,550 disbursed for the Tourism for All Campaign was also left unretired. Combined, the two programmes accounted for NLe5,955,080.36 in imprests that could not be verified by the audit team, further exposing weaknesses in the Ministry’s financial controls.

Auditors advised the Ministry’s Accountant to immediately submit comprehensive retirement details or refund the outstanding sums to the Consolidated Fund. In response, the Ministry claimed that the funds were fully utilised by the Tourism and Culture Directorates and that all relevant documents—such as concept notes, approvals, invoices and receipts—were available.

However, the audit team reported that no retirement documentation was presented for verification during the audit, leaving the issue unresolved.

The report also highlighted irregularities involving withdrawals from the Ministry’s imprest account. Auditors disclosed that NLe4,672,323.67 was withdrawn without payment vouchers or any supporting documents. In addition, payment vouchers amounting to NLe412,838 were found to be unsupported by essential records, including receipts, invoices and delivery notes.

The Ministry attributed these lapses to what it described as an administrative oversight by the Account Clerk, who allegedly failed to submit all relevant documents during the audit. Officials again insisted that the missing vouchers and supporting materials—including budgets, signed beneficiary lists, activity reports and concept notes—were available for inspection.

Despite these assurances, auditors stated that none of the claimed documents were submitted for review, prompting them to classify the findings as unresolved. The report stressed that unless proper justification is provided, the funds in question must be refunded to the state.

“The Accountant should submit the payment vouchers and relevant supporting documents to justify the utilisation of the funds. Otherwise, the amounts should be refunded,” the Auditor General warned, increasing pressure on the Ministry to demonstrate accountability in its management of public resources.