Audit exposes Machana's ZIFA dirty

Patience Muchemwa

Senior Reporter

As Zifa presidential aspirants anxiously await the outcome of the integrity and ethics committee checks, a forensic audit of the association's books has exposed the dirty financial dealings by the former board member finance Philemon Machana. Machana doubled as Zifa acting vice-president under the leadership of president Felton Kamambo until their November 21, 2021 suspension by the Sports and Recreation Commission. WPS Al That Zifa board also had its mandate revoked by the ZifaCongress in April 2022 with FIFA subsequently endorsing the decision when they appointed a Normalization Committee to take charge of the association's affairs a year later. Now Machana has regrouped and filed his nomination papers as he aspires to be Zifa's next substantive leader after Kamambo.

Machana, however, has a mammoth task convincing the Ethics and Integrity committee that he is a clean man. This is because the forensic audit carried out on Zifa's books by a top Zimbabwean financial accounting firm BDO Zimbabwe Chartered Accountants exposed Machana's financial impropriety. It also brought to light how Machana abusing his position as the finance man, had captured Zifa to such an extent that his personal company Conduit Investments became the association's benefactor. doling out loans to Zifa councillors and the football body at large.

The audit, which Machana and his colleagues in the previous Zifa board desperately tried to have kept under wraps, also tells a story of flagrant violation of the FIFA and ZIFA code of ethics. The audit now poses the biggest threat to Machana's bid to try and convince the Ethics Committee led by Muchadeyi Masunda that he is a clean man without an ugly past.

How Machana will manage to convince both Masunda andJustice Moses Chinhengo and their colleagues Thokizile Chitepo and Kevin Terry on the Integrity and Ethics Committee that his dabbling with the Zifa finances was above board, remains to be seen This is because just like auditors BDO, Masunda and Chinhengo, Chitepo and Terry on the committee are men and women of high repute who command respect across the spectrum of society in Zimbabwe. According to excerpts of the audit Machana's company Conduit Investments entered to several financial dealings with ZIFA but without any supporting documents, highlighting huge questions ofethical conduct and conflict of interest. "The executive committee (Zifa board) borrowed money to finance operating expenditure:

i. In all instances there are no proper loan agreements for the two borrowings. ii. i. There is no record on when the funds were entered into the books of ZIFA. iii. ii. There is only proof of repayment of the said loans. iv. There is no record of a board resolution, sanctioning the said borrowings iv. . There appears a loan repayment amount of US$45 000.00 and US$27 000 to Conduit Investments and Sports Unlimited. v. The directors for the two respective companies are Messer Machana and Chidhakwa (Givemore) vi. There are no loan agreements in place stating: vii. • Reason for borrowing viii. - Terms and conditions applicable: .. • ZIFA congress resolution. giving the executive committee members powers to enter into loan agreements. ⁃ Executive committee X minutes. Wherein Machana and Mr. Chidhakwa declared his conflict of interest in the respective transaction xi It is difficult to ascertain the payables were for the actual association business".

Yet Machana is adamant that he must be declared clean and secure a fresh mandate to lead Zifa. Prior to serving under Kamambo, Machana had also been a Zifa board member finance under the leadership of Philip Chiyangwa and his deputy Omega Sibanda The audit also observed that Machana together with his fellow board members who included Farai Jere (another presidential title aspirant) and Bryton Malandule abused FIFA Covid-19 relief funds which were meant for the resumption of football at the end of the pandemic.

Utilisation of FIFA and CAF COVID 19 Relief Grants "The terms of reference for the release of the Covid-19 grant was to cushion leagues against the debilitating challenges which had been occasioned by the pandemic," the report said.

"However, it was noted that: "i. Members of the Executive Committee paid themselves excessive sitting allowances against approved allowances and the process prejudiced the Association of US$112 012.00. ii. The Executive Committee paid out Covid-19 relief funds to leagues which have not been active for the past ten years. The executive commiuee paid out the covid19 relief funds in local currency by doing so, created an arbitrage position, for them to exploit for their own benefit".