SOCCER – The Ministry of Sports, Culture and Youth Affairs diverted E5 million earmarked for the construction of Ntfonjeni Sports Arena to an unbudgeted project at Maphalaleni without parliamentary approval, Auditor General Timothy Matsebula has revealed.
The finding is contained in the Auditor General’s latest report tabled in Parliament by Finance Minister Neal Rijkenberg.
Project Breakdown
According to the audit, funds under Project R23099 – Ntfonjeni Sports Arena – amounting to E5 000 000 were appropriated for specific components:
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External works – E1.6 million
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Football pitch – E750 000
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Toilets – E500 000
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Mini hall with dressing rooms and indoor games facilities – E1.7 million
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Fencing – E250 000
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Preliminaries – E200 000
However, documentation reviewed by the Auditor General shows that while the requisition for authority to incur capital expenditure, signed on April 26, 2024, referenced Ntfonjeni, the bulk of the funds was instead channelled to construct Maphalaleni Sports Centre.
Financial Records
Financial records indicate that only E882 807.95 was spent on Ntfonjeni Sports Arena, while E3 101 900.75 was incurred on Maphalaleni Sports Centre.
Payments included certificates to contractors such as SmartGroup and VAT remittances to the Eswatini Revenue Service.
A physical verification conducted on December 11–12, 2025 revealed minimal progress at both sites.
The Auditor General reported that earthworks had deteriorated due to rain, signalling stalled projects and wasteful expenditure.
He concluded that value for money was not achieved.
Violation of Public Finance Law
Section 30(1) and (2) of the Public Finance Management Act prohibits diversion of funds without approval through a national adjustments budget.
Section 11(2)(f) further obliges principal secretaries to prevent unauthorised expenditure.
The audit noted that no documentation was provided to justify the diversion.
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In response, the ministry’s Principal Secretary Prince Mlayeto concurred with the finding, stating that it had been agreed that funds be allocated to Maphalaleni Sports Centre and that the ministry was still searching for the relevant meeting minutes.
However, the Auditor General maintained that no lawful authority had been produced to support the reallocation, exposing the ministry to non-compliance risks.
He further warned that communities targeted to benefit from Ntfonjeni Sports Arena had been deprived of essential infrastructure, while project costs continue to escalate as works remain incomplete.
The ministry has been urged to provide proper justification for the diversion and ensure funds are secured to complete both projects.
Notably, in the new financial year budget estimates, around E8 million has been allocated for both the Ntfonjeni and Maphalaleni Sports Centres.
