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Namibia: misappropriation of daily subsistence allowances
29 July 2021
Staff at the Ministry of Health and Social Services (MOHSS), a Principal Recipient for Global Fund grants in Namibia diverted daily subsistence allowances from their intended recipients. US$89,476 was misappropriated from program bank accounts over 18 months.
Gaps in MOHSS internal controls, including submitting unsigned and undated lists of participants in editable electronic format, failing to verify payments against original participant lists, and reconcile with the bank confirmation letters, facilitated the wrongdoing.