THE Auditors General’s Report has revealed that amounts totaling K88,508 were paid to 33 employees of Mansa Trades Training Institute as extra duty allowance without evidence of additional functions.
According to the Auditor General’s Report on the Accounts of Parastatal Bodies and other statutory institutions for the financial year ended December 31, 2018, the irregularly paid amount had not been recovered.
“Part 16.3 of the Collective Agreement between National Union of Technical Education Lecturers and Allied Workers and Mansa Trades Training Institute Management Board states that: ‘extra duty allowance shall be paid to officers who have been seconded to alternative functions in addition to their substantive duties.’ Contrary to the agreement, amounts totalling K88,508 were paid to 33 employees without evidence of additional functions. As at 31st December, 2019, the irregularly paid amount had not been recovered,” the Report disclosed.
It stated that the Institute had not produced and submitted financial statements for three years.
“TEVET Act No. 13 of 1998 requires that the management board submits to the Authority the annual report, which includes an audited balance sheet, an audited statement of income and expenditure and any other information. Contrary to the Act, the Institute had not produced and submitted annual reports and financial statements for the financial years ended 31st December, 2016, 2017 and 2018 as at 31st December, 2019,” it stated.
The Report said the Institute also under-banked amounts totaling K41,877.
“In 2014, Mansa Trades Training Institute was selected by the Ministry of General Education to implement a two-Tier System Education in line with the 2012 Zambia Curriculum Framework. The framework requires the Institute to run a technical and vocation training and academic sections (secondary school). Under the 2-Tier System, the secondary school uses the facilities for the Trades School. The user fees generated by the secondary school are used for educational materials and shared overhead costs. During the period under review, amounts totalling K332,559 were received from the pupils enrolled at the secondary school. However, an analysis of the bank statements revealed that a total amount of K290,682 was deposited resulting in an under-banking of K41,877, which was not accounted for,” the Report disclosed.
It added that allowances in amounts totaling K20,822 were paid to four employees, who did not have letters of acting appointment.
“Contrary to Conditions of Service for Management Staff for Mansa Trades Training Institute Management Board Part 16.1, acting allowances in amounts totalling K20,822 were paid to four employees, who did not have letters of acting appointment,” read the Report.
Meanwhile, the Report stated that: “salary arrears in amounts totalling K223,720 were paid to 49 officers during the months of March and September, 2017, without evidence of the basis on which the arrears were paid.”