2026-09-21T02:11:06Zhttps://repository.unam.edu.na/server/oai/request

oai:repository.unam.edu.na:11070/40392025-08-02T22:01:17Zcom_11070_3315com_11070_3305col_11070_2806

Pazvakawambwa Lillian Dax, Hedwig Marine 2025-08-01T13:05:36Z 2025-08-01T13:05:36Z 2020 http://hdl.handle.net/11070/4039 A thesis submitted in partial fulfilment of the requirements for the Degree of Master of Business Administration Finance Unauthorised expenditures have been a common dilemma occurring in the central government ofNamibia and other countries. The objective of this study was to examine the trends of unauthorised expenditure, determine the root causes, and propose strategies to reduce this unauthorised expenditure. Unauthorised expenditure patterns by 0 /M/ As were evaluated using descriptive statistics in the form of charts and tables. Trend analysis was based on Auditor-General reports for the period of 2004-2014. Qualitative content analysis included establishment of causes of unauthorized expenditure; controlling and monitoring mechanisms; awareness of policies and regulations and current fmancial systems in use. The study revealed that the unauthorised expenditures were occurring because of non compliance with existing and used acts, policies, laws, rules and regulations. Unauthorised expenditures were caused by dishonesty and disrespectfulness towards the usage of these acts, policies, laws, rules and regulations. Existing acts, policies, laws, rules and regulations should be renewed, amended or else the government introduces other regulations. This could be done through migrating from the existing fmancial framework which is the State Finance Act, 1991 (Act 31 of 1991) with its regulations. Honesty, transparency and accountability should be practiced and promoted in the development and disclosure of financials to make them easier and user friendly. In addition the internal controls already in existence surrounding these unauthorised expenditures need to be adhered to, namely: Virementation, whereby underspending (savings) should be utilised fully to diminish overspending (unauthorised expenditures) in support of proper planning and financial management. It further recommends each 0 /M/ A to develop a monitoring and evaluation policy framework and regularly carry out monitoring and evaluation on financial systems and books en University of Namibia Unauthorised expenditures Central government of Namibia Namibia University of Namibia The evaluation on the trend of existence of unauthorized expenditures in central government of Namibia Thesisopen.access