Audit delays undermine transparency in gov't finances
Pini Bothoko | Monday March 16, 2026 06:00
The remarks were made by the Minister for State President, Defence and Security, Moeti Mohwasa, when presenting the 2026/2027 budget proposals for the Office of the Auditor General in Parliament recently. Mohwasa revealed that the inefficiency of the Government Accounting and Budgeting System (GABS) has significantly hindered the timely production of audit reports on government accounts.
He explained that delays in the submission of Annual Statements of Accounts have affected the Auditor General’s ability to report to the National Assembly for three financial years: 2022/23, 2023/24 and 2024/25.
“These delays not only affect transparency and accountability, but also undermine public trust in the government’s financial management processes,” Mohwasa said.
He added that without timely and reliable audit reports, stakeholders are unable to adequately assess the financial health and integrity of government operations, thereby weakening oversight on how public funds are managed.
Mohwasa said the 2022/23 audit report has now been submitted for printing and is expected to be tabled before the National Assembly during the current parliamentary session. To address the situation, the Minister stated that the Office of the Auditor General continues to engage the Office of the Accountant General to expedite the submission of annual statements of accounts. In addition, a systems audit of GABS has been conducted, and the report is expected to be finalised by the end of the current financial year.
Meanwhile, Mohwasa announced that the vacancy of the Auditor General has now been filled, describing the development as a major milestone in restoring the dignity and effectiveness of the country’s Supreme Audit Institution.
Despite the challenges, the minister noted improvements in financial compliance among Local Authorities.
“Through audits conducted for Local Authorities, there has been a significant improvement in compliance with statutory regulations and the timely submission of financial statements, which enhances accountability for funds disbursed to these authorities,” he said.
As part of broader Public Finance Management reforms, Mohwasa said the Office of the Auditor General is currently reviewing the Public Audit Act. He explained that extensive stakeholder consultations have already been conducted and the policy document is now being finalised for submission to the ministry for preparation of a Cabinet Memorandum.
The review aims to strengthen the independence, legal framework, financial and administrative autonomy of the Auditor General, while also enhancing the professionalism and immunity of its leadership and staff.
For the 2026/2027 financial year, Mohwasa requested P125,400,780 for the recurrent budget and P4,000,000 for the development budget. He said P86,835,210, representing 69 percent of the total budget, has been allocated for salaries and allowances to cover personnel emoluments for the department.
A total of P6,286,240 has been requested for internal travelling and transport, accounting for five per cent of the total budget. The minister also proposed P3,734,710 for external travel and transport costs, representing a 35.4 per cent decrease from the P5,780,900 allocated in the 2025/2026 financial year.
For general expenses and supplies, Mohwasa said the sum of P7,334,460 has been requested, a 11.9 per cent decrease from the previous allocation of P8,323,165. Mohwasa further requested P10,795,000 under the Departmental Services vote, mainly to cater for office space rental. This represents a 10.4 per cent reduction from last year’s allocation of P12,051,060.
Under training, he said, P944,560 has been proposed, reflecting a decrease of P84,400 from the previous year due to a shift from face-to-face training to online training.
An additional P822,400 has been requested for household and domestic equipment, office equipment and computer replacement, representing a 17.3 per cent decrease from the current allocation of P994,325.
He stated that the Office of the Auditor General currently audits 18 ministries, eight independent departments and 31 local authorities. Additionally, the office reviews audit reports for 68 parastatals and incorporates their findings into the Auditor General’s annual report.
However, Mohwasa noted that parastatals operate under different legislations that allow them to appoint their own auditors, although the Auditor General remains mandated to audit the financial statements of Air Botswana and Botswana Railways, either through insourcing or outsourcing in consultation with their respective boards.
In conclusion, he urged Parliament to approve P125,400,780 for the recurrent budget and P4,000,000 for the development budget for the 2026/2027 financial year.