NIP fuel audit raises ‘fraud risk concern’

An internal audit at the Namibia Institute of Pathology (NIP) has raised concerns over fuel purchases, while records show that several executives exceeded their annual fuel allowances in 2025.The internal audit report, dated 17 July and submitted to NIP's audit, risk and ICT committee, said the investigation “identified a pattern of fuel transactions that raises high fraud risk concern”.The audit found inadequate fuel-card controls, unreliable logbooks and no tracking devices on executive vehicles.“The Blue Fuel card was not configured with effective usage limits," auditors state."This weakness allowed transactions above the assumed 80-litre tank capacity, including a 112-litre transaction, to be processed without automatic prevention or escalation,” the report adds.Auditors said these weaknesses prevented management from verifying whether fuel purchases related to authorised official journeys.Former chief executive officer Kapena Tjombonde's incurred N$22 259 in fuel expenses in 2025, exceeding the stated N$20 000 allowance by N$2 259, while chief technology officer Nabot Uushona's Ford Ranger recorded N$24 070, an excess of N$4 070.Acting chief executive officer Vincent Nowaseb's vehicle recorded N$53 728 in 2024, N$59 995 in 2025 and N$41 169 in 2026, totalling N$154 892.Nowaseb claims an annual fuel allowance of N$54 000, placing his expenditure at N$272 below the allowance in 2024, N$5 995 above it in 2025 and N$12 831 below it in 2026, according to the available records.Nowaseb told Namibian Sun on Thursday that he had heard about the audit but had not seen the report yet.“What I can say is that my fuel usage limit is N$54 000 per year for official and personal use,” he said.Auditors identified 16 purchases exceeding his vehicle's assumed 80-litre tank capacity, including 112 litres costing N$2 405.75 on 21 February 2024.Another 51 transactions occurred within two days of previous purchases, involving 3 100.62 litres worth N$68 680.64.Of the transactions, 60 occurred outside Windhoek, accounting for N$81 897, while 45 worth N$72 996 occurred in the capital.“The internal audit was informed that Nowaseb owns or uses a farm in the Khorixas area. The frequency and concentration of Outjo-Khorixas-Kamanjab transactions create a reasonable audit inference that a material portion of the travel may relate to private farming activities,” the report states.Auditors acknowledged that the inference could be rebutted and recommended examining travel authorisations, meeting records and site-visit reports.Refuelling questionedPurchases between 1 and 8 May attracted particular scrutiny.“The distance between Outjo and Khorixas is only about 132 km, yet the vehicle refuelled 64.45 litres in Outjo on 1 May and 51.60 litres in Khorixas on 3 May.“These two purchases total 116.05 litres, which appears excessive for the Outjo/Khorixas movement unless there was substantial additional official travel,” the audit states.On 7 May, the vehicle reportedly received 73.49 litres after travelling 26 kilometres since its previous recorded refuelling, producing a calculated consumption of 282.7 litres per 100 kilometres.Ten purchases worth N$15 551.72 also occurred on public holidays.Auditors recommended checking vehicle logbooks, reconstructing journeys and establishing whether auxiliary tanks or other fuel containers were used.Nowaseb told Namibian Sun that his trips through Outjo, Khorixas and Kamanjab were work-related because NIP operates laboratories in those areas. He also said he had been advised to use his fuel card to replace a tyre, explaining part of his 2025 expenditure.Fuel logs Uushona acknowledged exceeding his allowance, saying the finance department deducted excess expenditure from his salary in the following financial year.“Like now, I've stopped using the fuel card,” he said.A spreadsheet reviewed by Namibian Sun also records cumulative fuel expenditure of N$43 813 for Niita Evaristus, N$56 529 for Scholastika Mwetulundila, N$54 141 for Oaitse van Staden, N$26 818 for Tjombonde and N$66 430 for Uushona.These totals cover multiple periods.Questions sent to NIP board chairperson Dr Vaino Shivute on Wednesday remained unanswered.

NIP fuel audit raises ‘fraud risk concern’

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Namibian Sun 2026-10-28

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NIP fuel audit raises ‘fraud risk concern’

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Namibian Sun 2026-10-28

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