News / National
BCC cashier defrauds council 57 times
18 Jun 2023 at 03:37hrs | Views
AN alleged cunning Bulawayo City Council cashier defrauded the local authority 57 times where in some instances he would receipt manually and not enter such payments into the respective accounts but instead convert the money into his own use.
The cashier, Thembiso Ndlovu, who was based at Pelandaba revenue office, is suspected to have done more fraud cases than the discovered 57, as he allegedly tore out 28 leaves of manual receipts which the local authority's audit section failed to determine who, when and how much was receipted and not captured in the machine receipting system.
"Audit found that Mr Thembiso Ndlovu in more than 57 transactions would successfully receive Ecocash or debit card payments through a designated Point of Sale machine, produce an original receipt as per submitted account number and for reason known to himself would immediately produce and issue to the ratepayer a duplicate instead of the original one.
"He would in some instances cancel the receipt immediately and use the received funds for unrelated ratepayer accounts who some stated would have paid in ZWL cash. He would in some cases receipt manual receipts and not enter such payments into the respective accounts but instead convert the money to his own use. Using these modus operandi, the accounts for the paying rate payers were not credited. We also found that he tore 28 leaves of manual receipts which we were not able to establish who, when and how much was receipted and not captured in the machine receipting system."
The fraud cases reportedly took place between 6 September 2021 and 6 April 2022, with Ndlovu submitting in writing to the local authority that he used the City's funds paid by ratepayers on the basis that he would pay them back. During the period of the alleged fraud, the official exchange rate moved from ZW$86 to 1 US$ to ZW$145:1 US$.
"We also found that Thembiso Ndlovu on more than 14 occasions without declaring or making it known to his supervisor made payments through his Ecocash account number or bank card amounting to $22 801 to balance off or pay into ratepayers' accounts who would have possibly paid in cash.
"Audit further found Thembiso Ndlovu on 16 occasions used a City of Bulawayo billing account belonging to Miss E Moyo to balance off surplus amounts instead of using the official Pelandaba Cashiers Revenue Office surplus account. Based on findings, audit concludes that Thembiso Ndlovu misappropriated a gross amount of $226 300 from 57 received payments, paid back $96 500 resulting in actual financial prejudice of $129 800," reads the audit report.
As part of the recommendations submitted by audit, it was recommended that Ndlovu should be reported to the appropriate authorities for his breach of standard of operation procedures.
"Audit has noted that the current receipting system promotes misappropriation of city's assets as seen in this case, and therefore recommends that this system should be synchronised with the payment system, that is, receipts be automatically printed once a payment is made at the same time posting the payment to the respective account such that there is no way a receipt can be produced without receiving a payment and thus eliminate the additional time required for posting each account," reads the report.
The cashier, Thembiso Ndlovu, who was based at Pelandaba revenue office, is suspected to have done more fraud cases than the discovered 57, as he allegedly tore out 28 leaves of manual receipts which the local authority's audit section failed to determine who, when and how much was receipted and not captured in the machine receipting system.
"Audit found that Mr Thembiso Ndlovu in more than 57 transactions would successfully receive Ecocash or debit card payments through a designated Point of Sale machine, produce an original receipt as per submitted account number and for reason known to himself would immediately produce and issue to the ratepayer a duplicate instead of the original one.
"He would in some instances cancel the receipt immediately and use the received funds for unrelated ratepayer accounts who some stated would have paid in ZWL cash. He would in some cases receipt manual receipts and not enter such payments into the respective accounts but instead convert the money to his own use. Using these modus operandi, the accounts for the paying rate payers were not credited. We also found that he tore 28 leaves of manual receipts which we were not able to establish who, when and how much was receipted and not captured in the machine receipting system."
"We also found that Thembiso Ndlovu on more than 14 occasions without declaring or making it known to his supervisor made payments through his Ecocash account number or bank card amounting to $22 801 to balance off or pay into ratepayers' accounts who would have possibly paid in cash.
"Audit further found Thembiso Ndlovu on 16 occasions used a City of Bulawayo billing account belonging to Miss E Moyo to balance off surplus amounts instead of using the official Pelandaba Cashiers Revenue Office surplus account. Based on findings, audit concludes that Thembiso Ndlovu misappropriated a gross amount of $226 300 from 57 received payments, paid back $96 500 resulting in actual financial prejudice of $129 800," reads the audit report.
As part of the recommendations submitted by audit, it was recommended that Ndlovu should be reported to the appropriate authorities for his breach of standard of operation procedures.
"Audit has noted that the current receipting system promotes misappropriation of city's assets as seen in this case, and therefore recommends that this system should be synchronised with the payment system, that is, receipts be automatically printed once a payment is made at the same time posting the payment to the respective account such that there is no way a receipt can be produced without receiving a payment and thus eliminate the additional time required for posting each account," reads the report.
Source - The Sunday News
