The findings are contained in the MCA’s financial statements and management letter covering the 2021-2024 period.
According to the audit, the Acting Executive Director has occupied the position since August 11, 2023, exceeding the maximum six-month acting period prescribed under Regulation 0502 of the MCA Service Rules.
The regulation states that an employee appointed in an acting capacity may serve “for a continuous period of not less than twenty-eight days, and not in excess of a period of six months.” It further requires that, at the end of that period, “the individual shall be confirmed in that position, if considered suitable, and if not, the acting appointment shall be terminated.”
The auditors classified the issue as a high-priority finding, warning that the prolonged acting arrangement could undermine the agency’s operations.
“Non-compliance could affect the effectiveness and efficiency of operations due to uncertainty regarding the occupation of the position. This may adversely affect the attainment of the Agency’s objectives,” the report stated.
To address the matter, the auditors recommended that the MCA Board engage the relevant authorities to regularise the appointment and provide evidence of the decision for verification.
Responding to the finding, management said the Board had already notified the Minister of Health through a letter dated December 28, 2023, with reference MCA/AD/23/GB (005). The letter was later submitted to the NAO audit team on August 2, 2024.
Auditors acknowledged that the correspondence confirmed the issue had been brought to the ministry’s attention but noted that it remains unresolved.
The audit also identified long-standing vacancies in the positions of Internal Auditor and Director of Finance, which have remained unfilled since the agency’s inception. The auditors warned that the absence of the two key officers creates a risk that key required functions are not executed.
Management attributed the vacancies to limited financial resources, explaining that the positions were not included in the 2022 and 2023 budgets. It added that the Director of Administration and Finance position was advertised in December 2023 but was not filled because no suitable candidate was found.
Management said it will recruit a Director of Administration and Finance and an Internal Auditor, with the Executive Director responsible for the remedial action. The agency expects the positions to be regularised in 2025.
