Maputo, 31 Aug (AIM) – Mozambique’s Administrative Tribunal (TA), the body responsible for checking the legality of public expenditure, prevented irregular expenditures totaling 1.2 billion meticais (17.2 million Us dollars at the current exchange rate) during the first half of 2026.
According to Arquimedes Varrimelo, AT spokesperson, speaking at a presentation of the body’s activity results for the first half of the year, in the same period of 2025, the body prevented irregular expenditures totaling 360 million.
He explained that 1.2 billion meticais stems from several factors, including the refusal to approve files related to personnel, appointments, and contracts lacking budget allocation; violations of transparency norms and principles in public recruitment tenders; missing essential documents; and failure to meet submission deadlines for files filed under “urgent service necessity” declarations.
Other irregularities detected by the TA include a lack of budget allocation (verified via the e-SISTAFE system), the absence of a final performance guarantee or failure to have it confirmed by the country’s Insurance Supervision Institute, and the submission of business licenses incompatible with the subject matter of the contracts.
Varrimelo also highlighted the excessive use of the “direct award” procurement method, especially for maintenance contracts in cases where there was no legal basis for using such a procedure.
“The figure results from the refusal to approve files concerning personnel, appointments, and contracts lacking budget allocation, as well as files where public procurement procedures were not followed. These are issues regarding legality and financial discipline that prior oversight detects, preventing the expenditure from being executed”, he said.
“The primary reasons for refusing approval were flaws in the processing of files, lack of budget allocation, non-compliance with public procurement rules, and the improper use of direct award procedures”, he added.
In light of these findings, TA recommends that the Public Administration strengthen transparency in hiring and appointment processes, as well as legality, financial discipline, and the sound management of public resources. It also called for improvement of the quality of public procurement, preventing illegalities, and bolstering trust in public institutions.
Regarding personnel-related matters, the TA recommends “the proper and complete preparation of files, ensuring budget availability, strict compliance with applicable legislation, and the strengthening of control mechanisms. We also recommend compliance with public procurement regulations, verification of fund availability prior to contracting (through budget allocation), the provision of adequate final guarantees, the strengthening of internal controls, and the promotion of continuous training for staff in Procurement Execution Units (UGEAs) and human resources departments.
The Public Accounts Section—which oversees the legality and regularity of public fund management, including conducting audits and certifying reimbursements, fines, and default interest—carried out 55 audits in the first half of 2026, compared to 14 in the same period of 2025.
During the period under review, 1,925 Public Administration entities submitted their management accounts to the Administrative Court, compared to 1,850 in the corresponding period of 2025.
The AT also recovered 88. 5 million meticais in the first half of 2026, compared to 51 million in 2025. The recovered amount represents an increase of approximately 73.6 percent, equivalent to more than 37.5 million meticais.
(AIM)
MR/Pc/Am/
