Auditor General Junias Kandjekeissued a disclaimer of opinion onCity of Windhoek's financial statements for 2024/2025
Source
“The City of Windhoek has received a disclaimer of opinion from Auditor General Junias Kandjeke, after failing to provide sufficient and appropriate audit evidence to support key figures in its financial statements.”
Auditor general Junias Kandjekesayscorporate tax paid decreased by 47.7% from N$807 million in 2020 to N$422 million
Source
“Despite these increases Kandjeke says the audit found that corporate tax paid decreased by 47.7% from N$807 million in 2020 to N$422 million during the same period.”
Auditor General Junias Kandjekewarned ofserious weaknesses in gold mining royalties and tax verification
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“Auditor General (AG) Junias Kandjeke has warned of serious weaknesses in how the country's gold mining royalties and taxes are verified and collected.”
Auditor general Junias Kandjekefound thatBarbara Snyders-Bock was paid N$1.4 million instead of N$722 000 per year
Source
“Kandjeke found that finance, information technology, human resource and administration manager Barbara Snyders-Bock was paid N$1,4 million per year instead of N$722 000, as per government salary guidelines.”
Auditor general Junias KandjeketoldNational Arts Council of Namibia its books for 2013-2017 are a mess
Source
“Auditor general Junias Kandjeke recently told the National Arts Council of Namibia (NACN) its books for the financial years from 2013 to 2017 are a mess.”
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.
Why it matters
Windhoek's persistent pattern of overspending N$20m on unapproved salary increases signals recurring governance and budget accountability failures with direct impact on city finances.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.