STATEMENT OF FACTS
REGARDING PUBLIC MISCONCEPTIONS ABOUT THE LUKE COMMISSION
31 December 2025 | Sidvokodvo, Eswatini
The Luke Commission (TLC) welcomes accurate, fact-based scrutiny of its operations, finances, and service delivery. Several older public sources contain incomplete or inaccurate information that does not reflect TLC’s audited records, legal compliance, or national contribution. This Statement of Facts is issued to ensure that accurate, verifiable information is available for the public record.
1. TLC’s Assets Are Infrastructure for National Healthcare — Not Cash Reserves
TLC’s reported “net assets” reflect over 20 years of investment in infrastructure, including hospitals, clinics, medical equipment, emergency vehicles, digital systems (Luvelo), and donor-funded capital developments.
These assets are not cash and cannot be liquidated for salaries or consumables. Most are donor-restricted and legally designated for public benefit.
2. All TLC Audits Are Independent and Unqualified (Clean)
TLC undergoes annual independent consolidated audits in line with international standards. Across all years on record:
All audits are independent and unqualified (clean)
No misappropriation of funds has ever been identified.
No qualified, adverse, or disclaimer audit opinion has ever been issued.
A 2025 Ministry of Finance five-month internal audit review confirmed 100% of all transactions and raised no findings of concern.
3. Donor Funding Is Legally Restricted to Serve Vulnerable Populations
Most grants received by TLC are legally restricted for specific purposes, including serving vulnerable patients, strengthening national health systems, and developing public-benefit infrastructure.
It would violate donor agreements to divert these funds to subsidise care for individuals or entities with the means to pay. Accordingly, TLC maintains structured tariffs while preserving subsidies for those who cannot pay as part of a diversified funding model.
4. TLC’s National-Level Service Volumes Are Independently Verified
TLC’s service volumes and impact have been verified by multiple external bodies, including:
Parliamentary Select Committee
Ministry of Finance
Ministry of Health technical teams
Global Fund Office of the Inspector General
U.S. Embassy and PEPFAR teams
International country missions
International donor and diplomatic delegations
These reviews confirm:
Over 300,000 annual patient visits in 2023
Operation of a 250+-bed hospital with full specialty services
National oxygen production capacity
Emergency, critical-care, maternity, surgical, and chronic-care programs
Service reach across all 59 Tinkhundla
5. TLC Did Not Receive Government Funding for Nearly 20 Years
From its founding until 2024, TLC operated without recurrent government funding. In 2024, TLC received its first-ever allocation of $1.6 million, representing approximately 7% of its annual expenditure.
This context is essential when evaluating sustainability and public-benefit contribution.
6. All TLC Land and Facilities Are Nonprofit Assets Held in Public Trust
All land, buildings, and facilities are legally registered as nonprofit property. These assets:
cannot be sold for private gain,
are not owned by founders or individuals, and
are audited annually under Eswatini and U.S. nonprofit law.
7. TLC Operates With Open Access and Full Transparency
TLC regularly hosts parliamentarians, donors, auditors, diplomatic missions, civil-society organisations, media teams, and international oversight bodies. Visitors are provided access to campus operations, service data, audits, and clinical programs.
8. TLC’s Labour Practices Are Structured, Documented, and Fully Compliant With Eswatini Labour Law
Over two decades, TLC has developed a structured HR system supporting more than 600 employees, including:
formal written contracts for all staff categories,
PAYE, ENPF, and statutory contributions,
documented onboarding and performance systems,
legally compliant procedures for retrenchments and contract changes, and
annual HR compliance checks alongside financial audits.
No court or labour authority has ever issued a finding of labour-law violation against TLC.
9. Correcting Common Myths: The Facts Based on Documentation
Myth – TLC purchased land during financial distress
Fact – All TLC land was purchased in 2013–2015
Verification – Legal land records
Myth – TLC’s financial issues were “self-created”
Fact – Driven by donor collapse and national shortages
Verification – Washington Post; This American Life; Financial Times
Myth – TLC violated labour law
Fact – No labour authority has issued any finding
Verification – Ministry engagement records
Myth – TLC lacks financial transparency
Fact – Annual unqualified independent audits
Verification – Audit documentation
Myth – TLC drains public resources
Fact – TLC subsidises most care using donor funding
Verification – TLC financial audits
Conclusion
Healthcare systems depend on trust. For more than 20 years, The Luke Commission has operated as a transparent, audited nonprofit institution serving Eswatini’s most vulnerable populations. During periods marked by pandemics, donor withdrawal, and national shortages, TLC faithfully continued delivering compassionate care.
This record is documented, verifiable, and independently confirmed.
Contact Information
For VIPs: +268 7613 8814 / +268 7923 8814
For Media Inquiries:
Lindani Sifundza, Communications Director
📞 +268 7808 7200
📧 comms@lukecommission.org
