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Zvamaida Murwira Senior Reporter
The Comptroller and Auditor-General has unearthed financial irregularities at the Zimbabwe School Examinations Council involving close to US$2 million.Zimsec flouted tender procedures, paid service providers US$1,8 million without proper invoicing, overpaid some suppliers, and bought a Nissan UD truck for US$149 000 that had not been delivered at the time the audit was conducted.

Zimsec initially paid an agreed US$130 000 for the truck, but went on to top-up and pay close to US$150 000 even though the vehicle had not been delivered.

In her 2012 report, Comptroller and Auditor-General Ms Mildred Chiri observed that some payments were made before goods were received.

“The standard practice is that goods are received and invoice submitted which (are) then paid. Some payments were made without an invoice and in most cases well before the service or goods have been received. As a result, errors were encountered when the service received failed to agree with what was paid for,” she said.

Responding to the audit report, Zimsec said it traditionally paid deposits for catering and accommodation services during examination-related workshops.

Ms Chiri also observed that Zimsec was allowing educational institutions to engage the same caterers it already had contracts with to meet the needs of examinations markers in contravention of a State Procurement Board resolution that said other approved caterers should be invited for such services.

Ms Chiri said Conduit Investments (Pvt) Ltd had not yet delivered a truck by April 2012 after being paid US$130 000 in June 2011.
Zimsec told the audit team that the supplier had made several excuses and promises in regards to delivery of the Nissan UD truck.

“The supplier went on to ask for an extra payment of US$19 000 above the tender price and was paid on November 11, 2011, bringing the total payment to US$149 446,” reads Ms Chiri’s report.

Zimsec director Mr Esau Nhandara told The Herald yesterday that they eventually received the truck, but “after a fight”.
The audit also observed that Zimsec inflated some suppliers’ invoices in their accounting system.

In one case, Mutare Teachers College invoiced US$73 828 but Zimsec posted an amount of US$121, 917 in its accounting system, representing US$48 088 extra.

It was also noted that Zimsec overpaid some suppliers for services rendered. According to a sample given by the audit, Masvingo Teachers College was paid US$18 606 against an invoice of US$12 770, an overpayment of US$5 836.

Zimsec said their finance section had over the years been preparing a reconciliation of the actual invoice issued and the control sheets to avoid paying for services not rendered.