Times Of Swaziland: PHALALA FUND DEFRAUDED  E9M, 128 PATIENTS AFFECTED

PHALALA FUND DEFRAUDED  E9M, 128 PATIENTS AFFECTED
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BY STANLEY KHUMALO on 07/11/2014 04:26:00


MBABANE – About 128 patients could not benefit from the Phalala Fund as the
state was defrauded E9 million due to multiple payments in the past three years.
Accountant General Phestecia Nxumalo, in her performance audit report on the
utilisation of Phalala fund, said the state lost the money due to multiple
payments.
“An estimated 128 patients (E8 990 882.92) could have benefitted when using
the average service charge of E70 000 per patient.”
She said when reviewing the payment vouchers, auditors discovered that 297
invoices were double paid or even paid three times.
“There were four invoices that were paid by cheque and also by bank transfers
in the 2012/2013 financial year.”
The auditors discovered that payments amounting to E1 068 810.51 were overpaid
for 2010/2011 while the 2011/2012 financial year was heavily overpaid with E6
412 264.62. She said 2012/2013 was the second most overpaid period with E1 509
807.79.
Nxumalo said the multiple payments came in two different ways.
She said auditors noted that there were invoices which were duplicates of other
invoices which were already paid and were attached using separate payment
vouchers.
She said some suppliers were dishonest as they reprinted invoices on different
dates with the same patient’s attendance dates and same invoice numbers.
Nxumalo said the multiple payments were a result of non-maintenance of the
invoice register which is prescribed by the Financial and Accounting
Instructions.
She said this register helped show invoices that had already been paid which she
termed negligence by accountants.
“This was an intentional misrepresentation of facts by suppliers to commit
fraud.”