Also known as: auditor general Junias Kandjeke
Auditor General who conducts financial audits of Namibian government ministries, agencies, and municipalities, issuing qualified and adverse opinions on irregularities.
News reports
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New Era
Auditor General Junias Kandjeke issued a qualified audit opinion on the ministry's financial statements for year ended 31 March 2025
“Kandjeke issued a qualified audit opinion on the ministry's financial statements for the financial year ended 31 March 2025.”
N$44m paid to ‘ghost’ grant beneficiariesThe Namibian
Auditor general Junias Kandjeke says the problem came as a result of a moratorium on the Acumatica (AcuLoan) system migration
“Auditor general Junias Kandjeke says the problem came as a result of a moratorium on the Acumatica (AcuLoan) system migration.”
NSFAF leaves N$20.3 million in student repayments unallocatedThe Namibian
Junias Kandjeke found the unexplained N$860,000 difference in S&T advance accounts
“This is according to Junias Kandjeke's report for the financial year ended 31 March 2025.”
Defence can’t explain N$860k S&T gapThe Namibian
Junias Kandjeke found that municipality misstated value of properties by at least N$480 million
“The Swakopmund Municipality has failed its annual audit by auditor general Junias Kandjeke, who found that the municipality misstated the value of its properties by at least N$480 million.”
Swakopmund fails audit, againWindhoek Observer
Auditor-General Junias Kandjeke raised concerns about NSFAF's financial reporting and loan repayment tracking
“The payments come as Auditor-General Junias Kandjeke raised concerns about the fund's financial reporting, the measurement of its student loan book and delays in allocating loan repayments to individual accounts.”
NSFAF directors receive N$758 000 as audit flags loan recovery failuresThe Namibian
Auditor general Junias Kandjeke found that the ministry paid N$323 million grants to ineligible recipients and deceased persons
“An audit of the Ministry of Gender Equality and Child Welfare for the 2024/25 financial year by auditor general Junias Kandjeke shows that the ministry mistakenly paid N$323 million grants to ineligible recipients and deceased persons.”
Audit finds N$28.8m in duplicate child grant paymentsThe Namibian
Auditor general Junias Kandjeke cited factors for underspending including delays in advertisement of vacancies, appointment delays, procurement delays, late tender awards, and capital project delays
“"The contributing factor was due to delays in the advertisement of vacancies, the appointment of new recruits, delays in the procurement process, the late award of tenders, and delays in the implementation of completion of capital projects," Kandjeke says.”
N$13m left unused in vet budgetThe Namibian
Auditor general Junias Kandjeke flagged police accident figures in audit of Ministry
“Auditor general Junias Kandjeke has, however, flagged these figures in his audit of the Ministry of Home Affairs, Immigration, Safety and Security.”
Police crash 275 times in one yearWindhoek Observer
Auditor-General Junias Kandjeke raised concerns about NSFAF's loan recovery processes, accounting practices and record-keeping
“Auditor-General Junias Kandjeke raised concerns about the fund's loan recovery processes, accounting practices and record-keeping in a qualified audit opinion on its financial statements for the year ended 31 March 2025.”
Less than 1% loan recovery rate at NSFAFWindhoek Observer
Auditor-General Junias Kandjeke issued a qualified audit opinion on the government's financial statements for the year ended 31 March 2025
“Auditor-General Junias Kandjeke has issued a qualified audit opinion on the government's financial statements for the year ended 31 March 2025, citing an unreconciled N$792.4 million variance in State Revenue Fund records, unauthorised spending by the ministry of defence and weaknesses in revenue accounting.”
Auditor-General flags N$792m gap in state accountsThe auditor general found that N$43.83 million in social grant payments were processed for 3,922 beneficiaries confirmed as deceased during the 2024/25 financial year, with payments continuing for over two months after their deaths. The audit also identified 3,350 duplicate child grant records and N$28.79 million in duplicate payments to 2,778 beneficiaries.
15 October 2026 · New Era →
The auditor general found that N$43.83 million in social grant payments were processed for 3,922 beneficiaries confirmed as deceased during the 2024/25 financial year, with payments continuing for over two months after their deaths. The audit also identified 3,350 duplicate child grant records and N$28.79 million in duplicate payments to 2,778 beneficiaries.
15 October 2026 · New Era →
Former students repaid N$21.5 million to NSFAF in the 2024/25 financial year, but N$20.3 million remained in a clearing account as at 31 March 2025 instead of being credited to individual loan accounts, due to a moratorium on system migration. The auditor general warns this affects interest calculations and loan balances, and notes that NSFAF could not provide supporting documentation for verification.
14 October 2026 · The Namibian →
The auditor general's report found that the Ministry of Defence and Veterans Affairs reported N$1.2 million in outstanding subsistence and travel allowances, but its financial records showed N$2 million in an advance suspense account, leaving an unexplained difference of N$860 000. The ministry also exceeded its budget by about N$253 million without authorisation.
14 October 2026 · The Namibian →
Auditor general Junias Kandjeke found that Swakopmund Municipality misstated the value of its properties by at least N$480 million, with N$1.6 billion in land and property assets based on outdated records from 2020. The municipality has failed at least three of its past five audits.
14 October 2026 · The Namibian →
Five non-executive directors of the Namibia Students Financial Assistance Fund received combined retainers and sitting fees of N$757,621 in the 2024/25 financial year, while the Auditor-General raised concerns about the fund's loan accounting, measurement of its N$11.70 billion student loan book, and delays in allocating repayments to individual accounts.
14 October 2026 · Windhoek Observer →
An audit of the Ministry of Gender Equality and Child Welfare found that the government paid N$323 million in child grants to ineligible recipients and deceased persons, including N$28.8 million in duplicate payments to 2,778 beneficiaries and N$250 million annually to 32,890 adults aged 19–21 who no longer qualified under the Child Care and Protection Act.
13 October 2026 · The Namibian →
The agriculture ministry's Directorate of Veterinary Services failed to spend more than N$13 million of its N$431.4 million budget during the 2024/25 financial year, spending only N$418.3 million. The underspend was attributed to delays in advertising vacancies, appointing new recruits, procurement delays, late tender awards, and incomplete capital projects — coming as Namibia faces foot-and-mouth disease outbreaks across two regions.
13 October 2026 · The Namibian →
The police reported 361 accidents costing nearly N$5 million in the 2024/25 financial year, but the auditor general found that 86 accidents fell outside the period, leaving 275 correctly reported for that year. The Ministry of Home Affairs received a qualified audit opinion due to several discrepancies, including incomplete accounting of lands and properties.
13 October 2026 · The Namibian →
The Namibia Students Financial Assistance Fund recovered N$21.5 million in student loans during 2024/25, representing less than 1% of its total student debtors, while auditors raised concerns about weak loan recovery processes, record-keeping, and the fund's ability to trace borrowers and establish debtor status.
13 October 2026 · Windhoek Observer →
The Auditor-General issued a qualified audit opinion on government financial statements for the year ended 31 March 2025, citing an unreconciled N$792.4 million variance in State Revenue Fund records, unauthorised spending by the defence ministry, and weaknesses in revenue accounting. The audit found that hundreds of millions in collected tax revenue was not allocated to correct categories and 14 offices, ministries and agencies underspent budgets by N$1.23 billion combined.
13 October 2026 · Windhoek Observer →
The Diamond Valuation Fund increased its cash holdings by N$39.5 million to N$132.3 million in 2024, despite a revenue decline to N$109.7 million from N$145.2 million, attributed mainly to fluctuations in levies from entities including Namdeb Holdings. The Auditor-General issued a qualified audit opinion citing accounting and compliance shortcomings, including the fund's failure to disclose a royalty relief arrangement granted to Namdeb under the Minerals Act.
5 October 2026 · Windhoek Observer →
The Social Security Commission recorded a net comprehensive surplus of N$806.7 million for the year ended 28 February 2026, up from N$518.7 million previously, with total assets reaching N$6.91 billion. The commission was also selected to manage the Public Service Medical Aid Scheme and directed to implement the National Medical Benefit Fund, which aims to make medical expenses more affordable and extend coverage to low-income workers.
2 October 2026 · Windhoek Observer →
The Namibian Agronomic Board received an unqualified audit opinion for the financial year ended 31 March 2026, but missed its primary market share target of 44%, achieving 32% instead, as imports valued at N$689 million accounted for 62% of regulated market volumes. The board recorded total revenue of N$218.4 million and a net surplus of N$90.3 million, down from N$152.3 million the previous year.
2 October 2026 · Windhoek Observer →
The auditor general's report on the Ministry of Health and Social Services' accounts for the financial year ended 31 March 2025 reveals unauthorised spending of over N$13 million through improper emergency procurement that bypassed standard tender processes, and illegal retrospective payments to suppliers without required approvals.
30 September 2026 · The Namibian →
The auditor-general issued a qualified opinion on Oshikoto Regional Council's annual accounts after finding insufficient evidence to confirm the existence, ownership and valuation of N$5.5 million in investments in electricity distributors. The council lacked complete documentation and had not revalued the investments since their acquisition in 2014, contrary to accounting standards.
28 September 2026 · The Namibian →
The Ministry of Health and Social Services paid over N$8 million in fixed overtime to 40 staff members on full-time study leave, according to an auditor general report. A medical doctor alone received N$415 000 in salary and benefits while on unauthorised leave from February to July 2024, with no documentation showing staff were seconded to perform overtime duties.
27 September 2026 · The Namibian →
Auditor general Junias Kandjeke found that Aroab Village Council granted a Build Together loan to an applicant earning N$14 700 monthly, exceeding the programme's N$3 000 income threshold. The council chief executive confirmed awareness of the issue and said the applicant must still repay despite ineligibility, noting that others above the income limit also received support due to financial hardship.
27 September 2026 · The Namibian →
The Auditor General has issued an adverse audit opinion to Okahao Town Council for the year ended 30 June 2024, citing material misstatements, unsupported adjustments, and non-compliance with accounting and statutory requirements, including a N$10.3 million discrepancy between opening and closing balances and an understatement of N$31.6 million in homestead compensation obligations.
28 August 2026 · New Era →
The City of Windhoek overspent nearly N$20 million on employee salaries in 2024 after implementing a 5% pay increase negotiated with the Namibia Public Workers Union, despite ministerial approval being limited to 3%, the auditor general found. The issue recurred from previous years, with employee costs overstated by N$72.2 million in 2023 and N$24.1 million in 2022.
4 June 2026 · The Namibian →
Urban and Rural Development Minister James Sankwasa has rejected a contract extension for Rundu Town Council CEO Olavi Nathanael, citing chaotic financial management including a N$254 million outstanding water debt to NamWater, adverse audit findings, and seven years without official auditing. The council has formally notified Nathanael that his employment will end on 3 May 2026.
9 April 2026 · New Era →
Auditor General Junias Kandjeke says the council cannot account for N$4.7 million in salary payments because there are no updated staff record cards or salary advice, leading to an adverse audit opinion on the council's financial statements for the year ended 30 June 2021. The audit also flagged multiple other discrepancies including unreconciled cash balances, unconfirmed investments, and insufficient assets backing the Build Together Housing Fund.
11 March 2026 · The Namibian →
The Auditor General has issued an adverse audit opinion on the Fisheries Observer Fund's 2024/2025 financial statements, citing material issues including incorrect revenue recognition from previous years' landings, discrepancies in levy income totalling millions of namibia dollars, and undisclosed information required under revenue reporting standards.
10 March 2026 · New Era →
The auditor general has flagged deep disarray in the Land Acquisition and Development Fund, citing improper reclassification of N$24.9 million in transactions without disclosure and land tax income of N$24.4 million misstated through incorrect accounting methods, resulting in an adverse audit opinion.
9 March 2026 · New Era →
The National Disaster Fund received an unqualified audit opinion from auditor general Junias Kandjeke for the 2021–2023 financial years, meaning its accounts were properly prepared and free of material misstatements. However, the auditor noted the Fund failed to meet legal deadlines for submitting accounts, and its total assets declined to N$278.2 million by March 2023 while donation income fell sharply.
9 March 2026 · New Era →
The auditor general's report on Aroab Village Council for the year ended 30 June 2019 reveals N$4.4 million in debt, significant accounting discrepancies, and missing financial documentation, prompting a disclaimer audit opinion. The council is advised to establish an acceptable accounting framework and ensure supporting documents are provided for trade payables and adjustments.
1 March 2026 · The Namibian →
The Ministry of Urban and Rural Development received an unqualified audit opinion but the auditor general flagged unauthorised expenditure and shortfalls in service delivery: the ministry provided only 557 urban households with toilet access against a target of 1,639, and 843 rural toilets against a target of 1,000. The ministry attributed the gaps to vacant positions and delays in procurement processes.
27 February 2026 · The Namibian →
The City of Windhoek has received a disclaimer of opinion from Auditor General Junias Kandjeke due to insufficient audit evidence and inadequate accounting records. The audit identified weaknesses in internal controls, non-compliance with financial regulations including overstated employee costs, and systemic failures in record-keeping and documentation.
25 February 2026 · New Era →
President Netumbo Nandi-Ndaitwah will use public health facilities after issuing a directive for state employees under the Public Service Employees Medical Aid Scheme (Psemas) to do the same as part of healthcare system reform. The Ministry of Health says it is strengthening medicine supply and staffing, though some civil servants question whether public hospitals are adequately resourced to handle increased patient loads.
25 February 2026 · The Namibian →
An audit by the auditor general found that corporate tax paid by gold mining companies fell 47.7% from 2020 to 2022 despite record production, raising concerns about tax avoidance or under-reporting. The report identifies failures by the Namibia Revenue Agency to conduct tax audits on gold mines and gaps in the Ministry of Industries, Mines and Energy's production verification controls.
25 February 2026 · The Namibian →
Auditor General Junias Kandjeke has found serious weaknesses in how the Ministry of Industrialisation, Mines and Energy and the Namibia Revenue Agency verify and collect royalties and taxes from gold mining, citing gaps in risk management, production verification and tax auditing that expose the state to potential revenue losses from one of its most valuable mineral resources.
24 February 2026 · New Era →