Windhoek:The Auditor-General, Junias Kandjeke, has issued an unqualified audit opinion for the Witness Protection Unit's financial statements for the year ending March 31, 2025. Despite the positive financial evaluation, the audit highlighted issues in governance and compliance with statutory requirements.

According to Namibia Press Agency, Kandjeke's report, submitted to the National Assembly in March 2026, confirmed that the financial statements were in material compliance with Section 25(1) of the Witness Protection Act, 2017, and relevant legislation. However, the report pointed out the absence of a Witness Protection Advisory Committee and the lack of approved operational and business continuity plans.

The Auditor-General expressed concerns that the absence of these approved plans could leave the unit unprepared for disruptions and emergencies, increasing the risk of data loss, service interruptions, and financial losses, which could weaken governance and internal controls.

The financial statements revealed that for the 2024/25 fiscal year, the unit recorded a total revenue of N$48.2 million against an expenditure of N$8.8 million, resulting in a net surplus of N$39.3 million. The unit's total assets were reported at N$74.7 million.

The audit also noted non-compliance with Section 13(1) of the Witness Protection Act, which mandates the formation of a Witness Protection Advisory Committee. This committee is responsible for advising the minister on policy and guiding the unit's statutory functions. The lack of formal establishment of this committee has placed the unit in breach of the legislation, underscoring weaknesses in its governance framework despite the unqualified audit opinion.