Health records cash deficit

 

The accounting officer at the health ministry has reported a cash deficit totalling to an amount of N$149 228.38 for the revenue inspection that was conducted for the 2016/17 financial year.

This was disclosed in a report by the auditor general on the ministry’s accounts.

 

No evidence or supporting documents were provided to indicate how the deficit was dealt with, the report states.

“It is, therefore, recommended that the state money should be recovered as per treasury instruction which states that the person responsible for the safekeeping shall immediately rectify the amount of any deficit discovered in cash stamps or face-value forms and who must account for such cash, stamps or face value form. Furthermore, the accounting officer should put control measure in place to prevent cash deficit in future,” says the report. 

 

It was noted that the ministry had made total payments of N$981 052.82 inclusive of Value Added Tax (VAT) to four different companies that are not registered for VAT but yet charged the ministry with VAT on their invoices.

 

“This contravenes Schedule VI Section 21 and 22 of the VAT Act 10 of 2000. It is therefore recommended that the accounting officer should ensure that suppliers only issue the ministry with proper tax invoices if they are registered for VAT and thus entitled to levy VAT on the supply of goods and services which in return is paid to the department of inland revenue,” the report reads.