The Administrative Court (TA) revealed evidence of embezzlement of more than US$30 million, equivalent to 2.1 billion meticais, from revenues from the exploration of natural gas from the FLNG project in the Rovuma basin, in Cabo Delgado.

According to the Report and Opinion on the General State Account (CGE) for 2023, cited by Carta de Moçambique, up until March 2024, the Transition Account – a sub-account of the Single Treasury Account intended to deposit natural gas revenues – recorded a balance of US$60.6 million (3.9 billion meticais), of which US$47.6 million (3 billion meticais) were deposited in 2023 and US$13 million (832 million meticais) in the first three months of 2024.

However, the Administrative Court found a difference of 33.7 million dollars (2.1 billion meticais) between the amount actually deposited and the amount declared by the Government in the Economic and Social Plan and State Budget Execution Report (PESOE).

The official data also states that, between 2022 and March 2024, “the State collected 94.2 million dollars (6 billion meticais), amounts that, however, do not correspond to the amounts actually deposited”.

The audit also reveals that, in 2022, the US$800,000 (51 million meticais) collected were not deposited in the Transition Account. In 2023, of the US$73.4 million (4.7 billion meticais) declared, only US$47.6 million were actually transferred, resulting in a difference of US$25.8 million (1.6 billion meticais).

In the first quarter of 2024, US$20.1 million (1.3 billion meticais) were declared, but only US$13 million were deposited, leaving US$7.1 million (453 million meticais) missing.

The TA stresses that the difference found constitutes a violation of article 49 of the SISTAFE Law, which requires clarity and accuracy in the preparation of the General State Account, and constitutes a financial infraction under Law no. 8/2015, of 6 October.

In addition, the audit pointed out failures in the movement of resources outside the normal budget execution circuit, retention and improper use of assigned revenues, discrepancies in the balances of the Treasury's Single Account and inadequate records of revenues in several bank accounts not directly controlled by the Public Treasury.

The Administrative Court recalls that several of these irregularities had already been reported in previous years and that, despite the recommendations issued, they continue to prevail, in violation of the resolutions of the Assembly of the Republic.