Master of High Court Unlawfully Spent Millions

By Nyashadzashe Ndoro

The Master of the High Court has come under scrutiny after an audit revealed that millions of Zimbabwean dollars and foreign currency were collected and spent without the required Parliamentary approval, raising concerns over possible unauthorised expenditure.

According to the Auditor-General’s 2024 Appropriation Account for the Ministry of Justice, Legal and Parliamentary Affairs, the Master of the High Court collected ZWG44.27 million and US$5.58 million in deceased estates fees, as well as ZWG24.80 million and US$665,007 from estate utilisation, but failed to disclose the funds in the Appropriation Account. The money was spent outside the Public Finance Management (PFM) system, in breach of legal requirements.

The report attributed the irregularity to the absence of regulations and guidelines on the collection and use of such fees as prescribed by the Administration of Estates Act (Chapter 6:01). The Auditor-General noted that the same issue had been raised in the prior year’s audit, but no corrective action had been taken until November 2024, when the Administration of Estates Amendment Act was enacted to establish a Statutory Fund for the revenue.

The audit warned that retaining and using funds without Parliamentary authority could lead to unauthorised expenditure, undermining transparency in public finance management.

In its response, the Ministry said the matter had been regularised by the new law, but the Auditor-General maintained that funds used before its enactment remained outside the PFM system and were still not accounted for in the Appropriation Account.

This development adds to a series of audit findings highlighting variances, conversion rate discrepancies, and unreconciled balances in the Ministry’s accounts.