Patience Makwele
Members of parliament have called for tighter financial and administrative oversight of Namibia’s land reform programme, warning that longstanding weaknesses in the management of land-reform resources could undermine the work of the Land Reform Advisory Commission.
The call was made during debate on the appointment of four members to the commission, with lawmakers raising concerns over financial reporting, land-tax accounting, land acquisition, the allocation of resettlement farms and support for beneficiaries after resettlement.
Member of parliament Inna Hengari said the commission’s responsibilities could not be separated from the financial management of the Land Acquisition and Development Fund.
“Proper accounting is not separate from land reform. It is part of land reform,” Hengari said.
She said the fund’s latest publicly reported audit, for the financial year which ended 31 March 2025, resulted in an adverse audit opinion after the Auditor-General found that its financial statements did not fairly present its financial position and cash flows in accordance with applicable public-sector accounting standards.
Among the findings was the recognition of approximately N$24.4 million in land-tax income on a cash basis instead of an accrual basis.
Hengari said receivables were also overstated by about N$11 million because amounts paid by farm owners to the Namibia Revenue Agency (NamRa) but not yet transferred to the fund were treated as assets of the Fund.
She said the land-tax accounting problem was not new, having appeared in audit findings since 2018.
“These findings do not mean that every Commissioner is personally responsible for these problems. They do, however, show that stronger systems, oversight and discipline are required,” Hengari said.
She called for reconciliation between the land valuation roll, land-tax assessments, collections by the NamRa and transfers to the fund.
Hengari also urged the incoming commission to ensure that financial reclassifications are properly disclosed and that parliament receives clear comparisons between budgeted and actual expenditure.
She said the commission’s annual activity report should show how much land was acquired, how much it cost, where it was allocated and what development support was provided to beneficiaries.
Meanwhile, Swapo Party chief whip Alpheus !Naruseb said the commission should examine the entire land-reform value chain instead of focusing only on the acquisition of farms.
“Land reform should be measured not merely by hectares acquired or beneficiaries resettled, but by whether that land becomes a productive economic asset, supports livelihoods, creates employment and contributes to food security,” Naruseb said.
He said parliament had raised questions about the transparency of allocations of resettlement farms, the utilisation of farms already acquired and whether some acquired farms remained unallocated.
!Naruseb said limited financial resources, high market prices and the withdrawal of farms offered for sale continued to affect the speed and scale of land acquisition.
He said the commission would also need to address security of tenure, access to finance, productive infrastructure and monitoring of beneficiaries after resettlement.
“Land reform is an unfinished developmental question,” Naruseb said.
Swapo Party member of parliament Ephraim Nekongo warned that delays in constituting the commission could slow land acquisition and resettlement decisions.
He said land remained closely linked to identity, culture, livelihoods and dignity, arguing that no Namibian should feel landless in their own country.
“Resettlement must not end with simply placing a beneficiary on a piece of land,” Nekongo said.
He said beneficiaries needed training, capacity building, resources and empowerment to ensure that resettled farms were used productively.
Nekongo said the country’s land-reform programme should remain aligned with its historic purpose of addressing inequalities created by colonial land dispossession while ensuring that beneficiaries could sustain themselves economically.
Hengari also raised concerns over the fund’s treatment of approximately N$30 million linked to the Post-Settlement Support Fund, which she said had been recorded as an investment despite questions over whether it met the definition of an asset.
She urged the incoming commission to work with the ministry, auditor-general, NAMRA, agricultural bank and other institutions to address weaknesses identified through successive audits.
“Reliable records are not a technical luxury. They are necessary for public accountability and for ensuring that every Namibian can see how land-reform resources are raised, managed and used,” Hengari said.
The debate followed parliament’s consideration of the appointment of Cardini Corinda Corinne Roman, Jeaneth Kuhanga, Mona-Lisa Nicoletta McKay and Ermelinda L. Tjimune to serve on the Land Reform Advisory Commission for three years, from 1 May 2026 to 30 April 2029.
The commission is established under the Agricultural (Commercial) Land Reform Act of 1995 and advises the minister on matters relating to land reform.
!Naruseb said the new members would need to approach land reform with urgency while ensuring that the programme produces tangible economic and social benefits.
