Audit, Accountability & Public Service
Statement of Facts
17 January 2026 | Sidvokodvo, Eswatini
For more than two decades, The Luke Commission (TLC) has operated as a nonprofit healthcare provider in Eswatini, delivering essential medical services while maintaining high standards of financial accountability and governance.
TLC undergoes annual independent external audits mandated by its Board of Directors, conducted in accordance with internationally recognised accounting and auditing standards. Over this period, TLC has consistently received clean (unqualified) audit opinions, confirming that its financial statements fairly present the organisation’s financial position.
In addition, every government-linked agreement entered into by TLC includes defined financial reporting, verification, and audit provisions — all of which have been fully satisfied. No internal or external audit has ever identified misappropriation, misuse, or diversion of funds at TLC.
Most recently, a comprehensive audit conducted by the Ministry of Finance was carried out over a five-month period, during which 100% of financial transactions, contracts, and supporting records were reviewed. This audit found no misappropriation or misallocation of funds.
The same is true for all donor-funded agreements, which have consistently met all financial, compliance, and audit requirements. Programmatic reporting has consistently met contractual reporting requirements and demonstrated delivery against agreed objectives.
TLC maintains established governance structures, financial controls, and oversight mechanisms aligned with international best practice.
This record of accountability and compliance is supported by independent audits and verified reporting conducted over many years.
Contact Information
For VIPs: +268 7613 8814 / +268 7923 8814
For Media Inquiries:
Lindani Sifundza, Communications Director
📞 +268 7808 7200
📧 comms@lukecommission.org
