Auleria Wakudumo
Payments amounting to N$43.83 million were processed for 3 922 social grant beneficiaries confirmed as deceased during the 2024/25 financial year.
This was revealed by the auditor general’s report on the Ministry of Gender Equality and Child Welfare, compiled by Auditor General Junias Kandjeke. The report states that payments continued to be processed and submitted through the Integrated Social Assistance System (ISAS) for periods exceeding two months after the beneficiaries’ deaths. The auditor general said the audit could not establish how much of the N$43.83 million had been recovered by the ministry because of limited access to reconciliation records from NamPost and Epupa. The report identifies the payments under social grants as one of the matters forming the basis of the qualified audit opinion issued on the ministry’s financial statements.
Duplicate child grant payments
The audit also identified 3 350 duplicate child beneficiary records linked to multiple parents, guardians or recipients, resulting in simultaneous grant claims for the same child.
Of the 3 350 beneficiaries identified in the duplicate records, 2 778 received duplicate grant payments during the 2024/25 financial year. The report stated that the duplicate payments amounted to N$28.79 million.
Not matching
The auditor general further reported that auditors compared social grant recipients captured on the Integrated Social Assistance System with records in the National Population Registration System (NPRS). The verification found that 8 099 of the 488 753 grant beneficiaries could not be matched between the two systems. It further stated that the unmatched records indicated possible invalid or incorrectly captured identification numbers in the Integrated Social Assistance System.
The report presents this as an additional matter concerning social grant beneficiaries. It does not state that all 8 099 unmatched records belonged to deceased people or that all the beneficiaries concerned received improper payments.
Grant record maintenance
The audit also identified limitations in the availability of state maintenance grant files.
During the audit, only seven of 100 sampled state maintenance grant files were provided for examination.
As a result, the auditor general said expenditure amounting to N$ 876 750 could not be verified.
The report identifies the non-submission of the files as a limitation on the audit’s scope.
Qualified audit opinion
Kandjeke issued a qualified audit opinion on the ministry’s financial statements for the financial year ended 31 March 2025.
The report states that except for the effects of the matters described in the basis for the qualified audit opinion, the financial statements were prepared in all material respects in accordance with Sections 12 and 13 of the State Finance Act 1991 and relevant legislation.
The qualified opinion was based on findings involving payments to deceased social grant beneficiaries, duplicate child grant payments and the non-submission of state maintenance grant files.
Ministry’s performance
In addition to the financial statements, the report includes an audit of the ministry’s performance information for the financial year ended 31 March 2025.
Under its strategic objective of strengthening and expanding social protection, the ministry reported 100% achievement against its target for finalising the Child Benefit Income Grant programme document.
The performance information records the target and actual achievement at 100%.
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