Portfolio Committee of PolicePFMA outcomes 2010/11

11 October 2011

2

Financially unqualified-with findings [286 (55%)]

Financially unqualified- no

findings [158 (30%)]

Qualified

[66 (13%)]

Disclaimed/ adverse

[12 (2%)]

Movements in audit outcomes of completed audits

3

PFMA audit outcomes 2010-11

Audit outcomes

Audits conducted by the AGSA

Departments* Public entities **

2010-11 2009-10 2010-11 2009-10

Financially unqualified with no findings on predetermined objectives or compliance with laws and regulations

0 0 0 0

Financially unqualified with findings on predetermined objectives and/or compliance with laws and regulations

2 2 1 0

Financially unqualified financial statements 100% 100% 100% 0%

Qualified opinion 0 0 0 1

Adverse opinion 0 0 0 0

Disclaimer of opinion 0 0 0 0

Financially qualified financial statements 0% 0% 0% 100%

Total number of audits reported on 2 2 1 1

Number of audit reports not issued by 31 August 2011 0 0 0 0

Total number of audits 2 2 1 1

Total number of auditees in which findings arose from the AGSA's other legal reporting responsibilities:

Predetermined objectives findings only 0 0 0 0

Compliance with laws and regulations findings only 0 0 0 0

Findings on both predetermined objectives and compliance with laws and regulations 2 2 1 1

4

Movement in audit outcomes from 2009-10 to 2010-11Departments and Public Entities

Movement in audit outcome over 2009-10

Audit opinion Improvement Unchanged Regressed New departments Total reported onPrior year opinion on

audits outstanding 2010-11

Financially unqualified with no findings       0 0

Financially unqualified with findings 2     3 0

Qualified       0 0

Disclaimer / Adverse       0 0

Total 1 2     3 0

1

5

Corrections of material misstatements identified by auditors

6

Predetermined objectives (PDO) findings Departments and public entities

 

 

 

  

Non-Compliance

2010-11: 66%2009-10: 100%

Presentation

2010-11: 33%2009-10: 0%

Not useful

2010-11: 33%2009-10: 33%

Not reliable

2010-11: 66%2009-10: 66%

7

Existence of performance informationConsistency of performance information between:

Strategic/annual performance plan, quarterly reports and annual performance report

Presentation in annual reportReliability of reported performance information

Audit and compare reported performance information to relevant source documentation and conduct procedures to ensure validity, accuracy and completeness of reported performance information

STRATEGIC MANAGEMENTANNUAL REPORT

DIVISIONSCOMBINE INFORMATION,

SUBMIT

PROVINCIALVERIFY, COMBINE, SUBMIT

CLUSTER LEVELVERIFY, COMBINE, SUBMIT

STATIONS/UNITSSUPPORTING DOCUMENTATION

SAPS: Predetermined objectives (PDO) findings

8

ValidityAccuracy

Completeness

Reliability of PI

•Supporting documentation at stations/units is not available•Systems for collating information are not updated•Information to be sent through is not accurate•System used does not agree to supporting documentation

SAPS: Predetermined objectives (PDO) findings

9

Areas of findings on non-compliance with laws and regulations

10

Summary of findings on supply chain management

11

Police day – poor planning

Approval without all required

information

Suppliers did not declare interest

3 Quotations not obtained

Through processes in SAPS (BAC) –

disclosed & condoned

(total of

R70 million).

Unfair or uncompetitive procurement

12

Price quotations not on rotation basis

Inadequate monitoring of

contract performance Resulted in

non-compliance

findings

Unfair or uncompetitive procurement

13

Findings on HR management focus areasDepartments

14

Findings on HR management focus areasPublic entities

0%

Management of leave, overtime and suspensions

Acting positions

Performance management

Appointment processes

Management of vacancies

HR planning and organisation

2010-11

100%

100%

100%

100%

100%

15

Findings on IT control focus areas

* IT audit was not conducted at public entity