MFMA. Audit outcomes of municipalities
|
|
- Reynold Wells
- 5 years ago
- Views:
Transcription
1 0- Audit outcomes of municipalities
2 0- Reputation promise The Auditor-General of South Africa (AGSA) has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.
3 0- Overall audit outcomes
4 Improvement in audit outcomes over years slight improvement over 0-9% () % (0) % () % (9) % () 0-0% (09) 9% (09) % (9) 9% (07) % (7) no 0% () % () 0% () % (7) % () % (9) % (7) % (9) % () % (90) 0% () % () 0% () % () 0% (9) % () municipalities Qualified with Adverse with Disclaimed with Audits outstanding The MTSF set new targets for improving the audit outcomes in pursuit of sound financial and administrative management by 07-: No municipalities with disclaimed or adverse opinions. A maximum of % of municipalities with qualified opinions. At least 7% of municipalities with unqualified opinions.
5 Audit outcomes vs budget allocations 0-9% () Total budget: R7 billion 9% (R billion) no 0% (09) Convert audit outcomes to the expenditure (budget) they represent % (R billion) Qualified with Adverse with Disclaimed with Audits outstanding % (7) % () 0% (9) % () Audit outcomes % (R billion) <% (R billion) % (R9 billion) % (R billion) Budget - rand value
6 Western Cape Eastern Cape Northern Cape KwaZulu-Natal North West Mpumalanga Gauteng Provincial outcomes over years (00- vs 0-) on municipalities Improvement in all provinces Free State Limpopo no Qualified with Adverse with Disclaimed with Audits outstanding
7 Western Cape Free State Limpopo Eastern Cape Northern Cape KwaZulu-Natal North West Mpumalanga Gauteng Provincial outcomes over years (00- vs 0-) on all auditees Improvement in all provinces no Qualified with Adverse with Disclaimed with Audits outstanding
8 instances 7 00 instances instances 0- irregular expenditure R 70 million (0 auditees [%]) R 79 million (%) R0 7 million (9%) R 7million ( auditees [%]) R 7 million (%) R million (7%) R 0 million ( auditees [9%]) R7 million (0%) R million (0%) Included in 0- is R 9 million disclosed to address prior year qualifications At municipalities (%), irregular expenditure of previous years was not investigated by management to determine if anyone was liable for the expenditure Nature 97% of occurrences caused by noncompliance with SCM legislation Main areas of non-compliance within SCM that caused irregular expenditure: - Procurement without competitive bidding or quotation process (%) - Non-compliance with procurement process requirements (70%) - Non-compliance with legislation on contract management (%) Highest contributors Rustenburg Local Municipality (NW) R 0 million (0-: R9 million) Nelson Mandela Bay Metropolitan Municipality (EC) R million (0-: R 0 million) City of Tshwane (GP) R 00 million (0-: R0 million) Buffalo City Metropolitan municipality (EC) R79 million (0-: R09 million) uthukela District Municipality (KZN) R million (0-: R07 million) 0- Identified by auditees Identified during audit
9 0- fruitless and wasteful expenditure R million (7 auditees [%]) R million (%) R9 million (%) R million ( auditees [%]) R9 million (%) R million (9 auditees [7%]) R0 million (9%) R90 million (7%) R0 million (%) At 0 municipalities (%), the fruitless and wasteful expenditure of previous years was not investigated by management to determine if any person was liable for the expenditure Nature Interest on overdue accounts and late payments caused % of the fruitless and wasteful expenditure Highest contributors Nelson Mandela Bay Metropolitan Municipality (EC) R million (0-: R million) Matjhabeng Local Municipality (FS) R million (0-: R0 million) Emalahleni Municipality (MP) R9 million (0-: R million) Maluti-A-Phofung Local Municipality (FS) R7 million (0-: R million) Thaba Chweu Municipality(MP) R million (0-: R9 million) 0- Identified by auditees Identified during audit 9
10 0- unauthorised expenditure R million (9 auditees [7%]) R 7 million (%) R 07 million (7%) R 7 million (9 auditees [7%]) R 9 million (%) R 0 million (77 auditees [%]) R 7 million (%) R7 0 million (%) R million (7%) At 00 auditees (7%), unauthorised expenditure of previous years was not investigated by management to determine if anyone was liable for the expenditure Nature 97% of occurrences caused by overspending of budget / main sections in budget Reasons include poorly prepared budgets, inadequate budget control, and lack of monitoring and oversight Municipal budgets include items such as impairments and provisions accounting estimates and not actual expenditure; % of the unauthorised expenditure was due to the incorrect budgeting of these non-cash items Highest contributors Madibeng Local Municipality (NW) R million (0-: R million) Mangaung Metropolitan Municipality (FS) R 00 million (0-: R7 million) City of Johannesburg (GP) R99 million (0-: R0 million) Maluti-A-Phofung Local Municipality (FS) R9 million (0-: R million) City of Tshwane(GP) R7 million (0-: R 9 million) 0- Identified by auditees Identified during audit 0
11 Slight regression in financial viability of municipalities Material uncertainty exists whether from 0% in 0-) % can continue to operate in future (up 0-0- % () % () % () 0-9% () 9% (9) % () Two or less unfavourable indicators Financial position of auditees (going concern) A net current liability position was realised 9% (0) % () A deficit for the year was realised % (9) % (97) The year-end bank balance was in overdraft % () 7% (0) Revenue collection to ensure a steady stream of income to finance service delivery More than 0% of debt irrecoverable Debt-collection period more than 90 days 0% (7) % () 9% () 9% (9) More than two unfavourable indicators Significant doubt that operations can continue in future and/or auditee received a disclaimed or adverse opinion, which meant that the financial statements were not reliable enough for analyses Improved Stagnant or little progress Regressed Management of creditors (meeting financial obligations) Creditor-payment period of more than 90 days 9% () % ()
12 Effective use of consultants Auditees assisted by consultants with financial reporting 7 (%) Cost of consultants 0- R million R 99 million Financial reporting Paid by other institutions 9% (0) % (9) 0-0- % Reasons for use of consultants % R7 million R million 0-0- Audit outcomes of auditees assisted by consultants financial reporting % () % (9) % () out of 0 (0-: out of 9) no Qualified with Adverse with Disclaimed with Auditee ineffectiveness Officials lack required skills % Positions vacant Combination of skills and vacancies 0% (0) 0% () 9% (0) 7% () % () 9% (7) 0 % (0) Main reasons for financial reporting consultants being ineffective at municipalities Lack of records and documents Poor project management Poor delivery by consultants Consultants appointed too late
13 Key recommendations for improvement Leadership Deliver on commitments to fill key positions with competent people. Stabilise administration (i.e. low turnover in key positions). Provide officials opportunity to obtain minimum competency requirements. Deal with transgressions and poor performance. Insist on credible in-year reporting by officials to improve year-end processes and enable improved decision-making. Support and participate in initiatives to improve audit outcomes, such as operation clean audit. Use forums and working relationships between municipalities and with provincial government to strengthen administration of municipalities PFMA 0-0- PFMA Financial and performance management Implement audit action plans to address audit as well as root causes of the audit. Improve record keeping of municipalities - ensure basic controls around transactions and reconciliations are in place. Enable monitoring and oversight through regular and credible reporting on important matters such as SCM and contract management. Governance Governance to be enhanced by well-functioning audit committees and support of internal audit units. Councils and municipal management to implement recommendations of audit committees. Internal audit units to identify risks and controls that can be implemented to mitigate risks.
14 Role of the municipal manager Robust financial and performance management systems Oversight and accountability Commitment and ethical behaviour Full and proper records of financial affairs Effective, efficient and transparent systems for financial and risk management and internal control System of internal audit Develop and implement policies tariffs, rates, credit control, debt collection and SCM Appropriate management, accounting and information systems assets, liabilities, revenue and expenditure Effective, efficient, economic and transparent use of resources Prevention of unauthorised, irregular and fruitless and wasteful expenditure as well as other losses Act with fidelity, honesty, integrity and in the best interest of the municipality Manage and safeguard assets and liabilities Take appropriate disciplinary steps against any official who commits an act of financial misconduct or an offence Disclose all material facts to the council or mayor The role of the municipal manager is critical to ensure: timely, credible information + accountability + transparency + service delivery
Taking accountability to improve audit outcomes
Taking accountability to improve audit outcomes INTEGRATED DEVELOPMENT PLAN (IDP) Plan-Do-Check-Act Cycle, also the Deming cycle, courtesy of the International Organization for Standardization 3 4 5 6
More informationStatus of financial management
4 Status of financial management 33 4. Status of financial management The effect of poor internal controls on financial management is reflected and demonstrated in this section. 4.1 Financial statements
More informationFraud and consequence management
9.3 Fraud and consequence management 111 9.3 Fraud and consequence management Accountability for government spending can be improved through acting in a consistent and deliberate manner against those officials
More informationAccountability for government spending: From the plan to the people
Accountability for government spending: From the plan to the people 1 Plan-Do-Check-Act Cycle, also the Deming cycle, courtesy of the International Organization for Standardization 2 PLAN DO ACT CHECK
More informationBriefing to the Portfolio Committee: Arts and culture Audit outcomes of the portfolio for the financial year.
Briefing to the Portfolio Committee: Arts and culture Audit outcomes of the portfolio for the financial year 11 October 2016 1 1 The AGSA s promise and focus 2 Reputation promise The Auditor-General of
More informationPFMA Audit Outcomes of the Telecommunications and Postal Services Portfolio National D October 2014
2013-2014 Audit Outcomes of the Telecommunications and Postal Services Portfolio National D October 2014 Our reputation promise/mission The Auditor-General of South Africa (AGSA) has a constitutional mandate
More informationPFMA. The AGSA s promise, focus and message
2015-16 Briefing to the Portfolio Committee: Public Service Administration and Planning Monitoring and Evaluation Audit outcomes of the PME portfolio for the 2015-16 financial year 2015-16 1 1 The AGSA
More informationPFMA. Briefing to the Portfolio Committee: Home Affairs Audit outcomes of the portfolio for the financial year
Briefing to the Portfolio Committee: Home Affairs Audit outcomes of the portfolio for the financial year 2014-15 MFMA 1 1 The AGSA s promise and focus 2 Reputation promise The Auditor-General of South
More informationPFMA Accountability and remedies to address transgressions and poor performance
PFMA 2011-12 Accountability and remedies to address transgressions and poor performance CONSOLIDATED GENERAL REPORT on NATIONAL and PROVINCIAL audit outcomes Our reputation promise/mission The Auditor-General
More informationGeneral report on the audit outcomes of local government WESTERN CAPE
2011-12 General report on the audit outcomes of local government WESTERN CAPE Our reputation promise The Auditor-General has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South
More informationThe status of performance management. Consolidated general report on the national and provincial audit outcomes
4 The status of performance management 57 4. Annual performance reports Figure 1 provides an overview of audit outcomes on the APRs, the APRs submitted with no material misstatements (red line) and the
More informationBudgetary review and recommendations report
Budgetary review and recommendations report Environmental Affairs Portfolio 03 October 2017 1 Reputation promise The Auditor-General of South Africa (AGSA) has a constitutional mandate and, as the supreme
More informationSECTION 2: OVERVIEW OF AUDIT OUTCOMES. Consolidated general report on national and provincial audit outcomes for
SECTION 2: OVERVIEW OF AUDIT OUTCOMES 45 Consolidated general report on national and provincial audit outcomes for 204-5 Figure : Slight improvement in audit outcomes (all auditees) 7% (76) 28% (3) 26%
More informationLABOUR MARKET PROVINCIAL 54.3 % 45.7 % Unemployed Discouraged work-seekers % 71.4 % QUARTERLY DATA SERIES
QUARTERLY DATA SERIES ISSUE 6 October 2016 PROVINCIAL LABOUR MARKET introduction introduction The Eastern Cape Quarterly Review of Labour Markets is a statistical release compiled by the Eastern Cape Socio
More informationBriefing to the Portfolio Committee on Transport Audit outcomes of the Transport portfolio for the financial year
Briefing to the Portfolio Committee on Transport Audit outcomes of the Transport portfolio for the financial year 13 October 2015 Reputation promise/mission The Auditor-General of South Africa has a constitutional
More informationMarch Implementation of Broad Based Black Economic Empowerment (B-BBEE) Challenges faced by organs of state
March 2018 Implementation of Broad Based Black Economic Empowerment (B-BBEE) Challenges faced by organs of state Reputation promise of AGSA The Auditor-General of South Africa has a constitutional mandate
More informationSECTION 9: AUDIT OUTCOMES OF INDIVIDUAL PORTFOLIOS. Consolidated general report on national and provincial audit outcomes for
SECTION 9: AUDIT OUTCOMES OF INDIVIDUAL PORTFOLIOS 6 Consolidated general report on national and provincial audit outcomes for 0- Vote : The Presidency Overall improvement in audit outcomes Financial statements
More informationBriefing to the standing committee on appropriation. Audit outcomes for the financial year Water portfolio
Briefing to the standing committee on appropriation Audit outcomes for the 2014-15 financial year Water portfolio 14 April 2016 Reputation promise/mission The Auditor-General of South Africa has a constitutional
More informationPART FOUR: HIGHLIGHTS OF PROVINCIAL AUDIT OUTCOMES FOREWORD
PART FOUR: HIGHLIGHTS OF PROVINCIAL AUDIT OUTCOMES FOREWORD part 4: highlights of provincial audit outcomes 469 PART 4 Highlights of provincial audit outcomes This section of the general report is a high-level
More informationPerformance of Municipalities in 2015
Performance of Municipalities in 2015 ( SERVICE DELIVERY, INDIGENT AND EMPLOYMENT NUMBERS FROM MUNICIPALITIES) 9 June 2016 Dr Pali Lehohla 1 Context NDP: Address the triple challenge of Poverty Inequality
More informationfree state Kimi Makwetu Auditor-General
free state MFMA 2013-14 The information and insights presented in this flagship publication are aimed at empowering oversight structures and local and provincial government leaders to focus on those issues
More informationEastern Cape General report
Eastern Cape General report on the audit outcomes of local government MFMA 2012-13 Eastern Cape MFMA 2012-13 Our reputation promise/mission The Auditor-General of South Africa has a constitutional mandate
More informationPresentation to the Select Committee on Appropriations COMMUNITY LIBRARY SERVICES GRANT. 25 May 2011
Presentation to the Select Committee on Appropriations COMMUNITY LIBRARY SERVICES GRANT 25 May 2011 Community Library Services Grant 31 December 2010 Table: Community Library Services Grant expenditure
More informationGENERAL REPORT ON THE AUDIT OUTCOMES OF THE FREE STATE LOCAL GOVERNMENT
GENERAL REPORT ON THE AUDIT OUTCOMES OF THE FREE STATE LOCAL GOVERNMENT 2010-11 PR: 188/2012 ISBN: 978-0-621-41075-4 The information and insights presented in this flagship publication of my office are
More informationBudgetary review and recommendations report
Budgetary review and recommendations report Department of Basic Education 03 October 2017 1 Reputation promise The Auditor-General of South Africa (AGSA) has a constitutional mandate and, as the supreme
More informationFocus on Household and Economic Statistics. Insights from Stats SA publications. Nthambeleni Mukwevho Stats SA
Focus on Household and Economic Statistics Insights from Stats SA publications Nthambeleni Mukwevho Stats SA South African Population Results from CS 2016 Source: CS 2016 EC Household Results from CS 2016
More informationLABOUR MARKET PROVINCIAL 51.6 % 48.4 % Unemployed Discouraged work-seekers % 71.8 % QUARTERLY DATA SERIES
QUARTERLY DATA SERIES ISSUE 7 November 2016 PROVINCIAL LABOUR MARKET introduction introduction The Eastern Cape Quarterly Review of Labour Markets is a statistical release compiled by the Eastern Cape
More informationResidential Property Indices. Date Published: August 2018
Residential Property Indices Date Published: August 2018 National Inflation Current annual inflation rate is 3.79% and monthly is 0.26% Market Review As at the end of July 2018 the national house price
More informationPerformance reports. General report on the national and provincial audit outcomes for
8 Performance reports 83 8. Performance reports Performance reports are a key accountability mechanism. In the performance reports, auditees report on whether they achieved the objectives that had been
More informationResidential Property Indices. Date Published: September 2018
Residential Property Indices Date Published: September 2018 National Inflation Current annual inflation rate is 3.85% and monthly is 0.27% Market Review As at the end of August 2018 the national house
More informationResidential Property Indices. Date Published: July 2018
Residential Property Indices Date Published: July 2018 National Inflation Current annual inflation rate is 3.93% and monthly is 0.28% Market Review As at the end of June 2018 the national house price inflation
More informationResidential Property Indices. Date Published: October 2018
Residential Property Indices Date Published: October 2018 National Inflation Current annual inflation rate is 3.77% and monthly is 0.25%. Market Review As at the end of September 2018 the national house
More informationCompliance Monitor Register of Projects
Compliance Monitor Register of Projects Quarter 2017 CIDB REGISTER OF PROJECTS COMPLIANCE MONITOR; JULY 2017 1. Introduction 1 2. Background and Analysis for Compliance Indicators 3 2.1 Tender Awards
More informationBudgetary review and recommendations report Briefing to Portfolio Committee on Basic Education Add subtitle here. XX Month XXXX
Budgetary review and recommendations report Briefing to Portfolio Committee on Basic Education Add subtitle here XX Month XXXX 1 Reputation promise The Auditor-General of South Africa (AGSA) has a constitutional
More informationResidential Property Indices. Date Published: February 2018
Residential Property Indices Date Published: February 2018 National Inflation Current annual inflation rate is 4.21% and monthly is 0.34% Market Review As at the end of January 2018 the national house
More informationResidential Property Indices. Date Published: 30 June 2014
Residential Property Indices Date Published: 30 June 2014 National Inflation Current annual inflation rate is 7.26% and monthly is 0.59% Market Review National year-on-year house price inflation is at
More informationOur reputation promise/mission. General report on the national and provincial audit outcomes for
The information and insights presented in this flagship publication of my office are aimed at empowering oversight structures and executive leaders to focus on those issues that will result in reliable
More informationBuffalo City Metropolitan Municipality Presentation to the Select Committee on Finance
Buffalo City Metropolitan Municipality Presentation to the Select Committee on Finance 11 September 2018 Metros financial position at year-ending June 2017 30 June 2015/16 30 June 2016/17 Municipality
More informationSouth African ART policies between 2013/ /15: An analysis of ARV Expenditure
South African ART policies between 2013/14 2014/15: An analysis of ARV Expenditure Gavin Surgey Teresa Guthrie 31 March 2015 DRAFT [Do not quote without prior permission] Background Over 2.5m people on
More informationSalary Survey. The Association of South African Quantity Surveyors (ASAQS) March 2017 (Published in October 2017) South African Construction Industry
The Association of South African Quantity Surveyors (ASAQS) Salary Survey March 2017 (Published in October 2017) South African Construction Industry Business Information Services www.industryinsight.co.za
More informationRegional and Local Governments (RLGs) Moody s Approach
Regional and Local Governments (RLGs) Moody s Approach SALGA Municipal Innovative Infrastructure Financing Conference JUNE, 2018 Agenda 1. Moody s Sub-Sovereign Group 2. List of rated RLGs in South Africa
More informationProvincial Budgeting and Financial Management
Provincial Budgeting and Financial Management Presentation to Select Committee on Appropriations Presenter: Edgar Sishi National Treasury 15 July 2014 INTRODUCTION Provincial functions are assigned by
More informationFINANCIAL MANAGEMENT OF PARLIAMENT BILL
REPUBLIC OF SOUTH AFRICA FINANCIAL MANAGEMENT OF PARLIAMENT BILL (As amended by the Select Committee on Financial National Council of Provinces) (The English text is the offıcial text of the Bill) (SELECT
More informationSTRATEGIC PLAN AND BUDGET 2013 TO 2016 MUNICIPAL DEMARCATION BOARD
STRATEGIC PLAN AND BUDGET 2013 TO 2016 MUNICIPAL DEMARCATION BOARD BRIEFING TO THE PORTFOLIO COMMITTEE ON COOPERATIVE GOVERNANCE AND TRADITIONAL AFFAIRS 19 MARCH 2013 DELEGATION Mr LJ Mahlangu Chairperson:
More informationPFMA Introduction CPD Public Sector April 2018
PFMA Introduction CPD Public Sector April 2018 PFMA - INTRODUCTION 2 PFMA - OBJECTIVE Reasons for the ACT: RDP: maximise service delivery Limited resources vs. 'Unlimited' demands Satisfy constitutional
More informationSABC Presentation to Standarding Committee on Public Accounts
SABC Presentation to Standarding Committee on Public Accounts INTRODUCTION The SABC acknowledges the request from SCOPA to provide specific information relating to the details of irregular, fruitless and
More informationResidential Property Indices. Date Published: August 2016
Residential Property Indices Date Published: August 2016 National Inflation Current annual inflation rate is 5.20% and monthly is 0.35% Market Review As at the end of July 2016 the national house price
More informationREPORT OF THE SELECT COMMITTEE ON FINANCE ON THE PROVINCIAL TREASURIES EXPENDITURE REVIEW FOR THE 2014/15 FINANCIAL YEAR, DATED 14 OCTOBER 2015
REPORT OF THE SELECT COMMITTEE ON FINANCE ON THE PROVINCIAL TREASURIES EXPENDITURE REVIEW FOR THE 2014/15 FINANCIAL YEAR, DATED 14 OCTOBER 2015 1. Introduction and Background The Select Committee on Finance
More informationResidential Property Indices. Date Published: March 2018
Residential Property Indices Date Published: March 2018 National Inflation Current annual inflation rate is 4.08% and monthly is 0.31% Market Review As at the end of February 2018 the national house price
More informationGEORGE MUNICIPALITY POLICY ON UNAUTHORISED, IRREGULAR OR FRUITLESS AND WASTEFUL EXPENDITURE. Approved by Council on 27 May 2015
GEORGE MUNICIPALITY - POLICY ON UNAUTHORISED, IRREGULAR OR FRUITLESS AND WASTEFUL EXPENDITURE Approved by Council on 27 May 2015 CONTENTS 1. BACKGROUND 3 2. OBJECTIVE 3 3. DEFINITIONS 4 4. REGULATORY FRAMEWORK
More informationGovernment Gazette Staatskoerant
Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID AFRIKA Regulation Gazette No. 10177 Regulasiekoerant Vol. 640 4 October Oktober 2018 No. 41958 N.B. The Government Printing
More informationCOJ: MAYORAL COMMITTEE GROUP AUDIT COMMITTEE
REPORT OF THE GROUP AUDIT COMMITTEE OF THE CITY OF JOHANNESBURG METROPOLITAN MUNICIPALITY ON THE PROGRESS TO DATE IN THE EVALUATION OF THE DRAFT ANNUAL FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED
More informationPresentation to Portfolio Committee on CoGTA on debts owed to Eskom and Water Boards
Presentation to Portfolio Committee on CoGTA on debts owed to Eskom and Water Boards Withholding of Equitable Share for serious and persistent defaulters Local Government Budget Analysis: 12 May 2015 What
More informationMunicipal Infrastructure Grant Baseline Study
Municipal Infrastructure Grant Baseline Study August 2008 Published July 2009 Disclaimer This Research Report for the Municipal Infrastructure Grant (MIG) Baseline Study has been prepared using information
More informationPORTFOLIO COMMITTEE ON RURAL DEVELOPMENT AND LAND REFORM 3 MAY 2017
2017 ENE ALLOCATION PORTFOLIO COMMITTEE ON RURAL DEVELOPMENT AND LAND REFORM 3 MAY 2017 1 Branches allocation to Total Branches Final ENE allocation % baseline R'000 % Administration 1,721,620 16.9% Ministerial
More informationPRESENTATION TO THE SELECT COMMITTEE ON PUBLIC SERVICES DPW STRATEGIC PLAN AND BUDGET FOR 2012/13 15 MAY 2012
PRESENTATION TO THE SELECT COMMITTEE ON PUBLIC SERVICES DPW STRATEGIC PLAN AND BUDGET FOR 2012/13 15 MAY 2012 TABLE OF CONTENTS MINISTER S FOREWORD PART A: STRATEGIC OVERVIEW INTRODUCTION AND STRATEGIC
More informationREVIEW OF THE LOCAL GOVERNMENT EQUITABLE SHARE FORMULA
T In partnership with: REVIEW OF THE LOCAL GOVERNMENT EQUITABLE SHARE FORMULA Parliament 19 February 2013 INTRODUCING THE NEW FORMULA Structure of the presentation 2 Background to the formula and review
More informationSouth African Human Rights Commission
South African Human Rights Commission Presentation on Strategic Plan and Annual Performance Plan to the Portfolio Committee on Justice & Constitutional Development 1 OUTLINE OF PRESENTATION PART A: OVERVIEW
More informationThe cidb Quarterly Monitor. T h e C o n s t r u c t i o n I n d u s t r y D e v e l o p m e n t B o a r d Development Through Partnership
THE ECONOMICS OF CONSTRUCTION IN SOUTH AFRICA The cidb Quarterly Monitor T h e C o n s t r u c t i o n I n d u s t r y D e v e l o p m e n t B o a r d Development Through Partnership OCTOBER 2012 Acknowledgements:
More informationJUTA'S WEEKLY STATUTES BULLETIN
(Bulletin 50 of 2015, based on Gazettes received during the week 4 to 11 December 2015) JUTA'S WEEKLY E-MAIL SERVICE ISSN 1022-6397 PROCLAMATIONS AND NOTICES Department of Arts and Culture: Official geographical
More informationA SIMPLE SOLUTION TO JOB CREATION
A SIMPLE SOLUTION TO JOB CREATION Dr Salifou Siddo TEP Chief Executive 2009 Tourism Enterprise Partnership. All Rights Reserved EXPECTED OUTCOMES Introduction to the background & history of TEP - Overview
More informationFinancial absorption in the water, sanitation and hygiene sector
Financial absorption in the water, sanitation and hygiene sector South Africa 1 South Africa Water Research Commission 1 WaterAid commissioned Development Finance International (DFI) to carry out analysis
More informationQuarterly Labour Force Survey Q1:2018
Quarterly Labour Force Survey Q1:2018 Faizel Mohammed Stats SA discouraged work seekers The labour market Q1:2018 37,7 million People of working age in South Africa (15 64 year olds) Labour force 22,4
More informationAGSA Strategic plan and budget SCoAG engagement 17 November 2017
AGSA Strategic plan and budget 2018-2021 SCoAG engagement 17 November 2017 Reputation promise The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI)
More informationThe state of local government finances and financial management as at 30 June 2011
The state of local government finances and financial management as at 30 June 2011 Fourth Quarter of the 2010/11 financial year Analysis Document November 2011 Produced by: Chief Directorate: Local Government
More information1. Medical Research Council on its 2014/15 Annual Report: Department of Health 2014/2015 performance: Auditor-General & FFC briefings
1. Medical Research Council on its 2014/15 Annual Report: Department of Health 2014/2015 performance: Auditor-General & FFC briefings 2. Chairperson: Ms L Zwane (ANC) 3. Date of Meeting: 13 October 2015
More informationSubmission on the Function Shift of Further Education and Training (FET)
Submission on the Function Shift of Further Education and Training (FET) For an Equitable Sharing of National Revenue. 3 DECEMBER 2013 Financial and Fiscal Commission Montrose Place (2 nd Floor), Bekker
More informationECONOMIC GROWTH PROVINCIAL INTRODUCTION QUARTERLY DATA SERIES
ISSUE 7 OCTOBER 2016 PROVINCIAL QUARTERLY DATA SERIES ECONOMIC GROWTH INTRODUCTION The Quarterly Economic Review is a statistical release compiled by the Eastern Cape Socio Economic Consultative Council
More informationIntegrating climate risk assessment/management/drr into national policies, programmes and sectoral planning. G Midgley, South Africa
Integrating climate risk assessment/management/drr into national policies, programmes and sectoral planning G Midgley, South Africa The national policy framework South Africa s Disaster Management Act,
More informationPresentation to PC on Police. Annual Report 2011/2012. October 2012
Presentation to PC on Police Annual Report 2011/2012 October 2012 Tittle Goes here OVERVIEW BY COUNCIL Tittle Goes here HISTORICAL BACKGROUND Amended STABILIZATION PHASE 2010 January 2010 : Hon. Minister
More informationNATIONAL TREASURY MFMA IMPLEMENTATION PLAN - TEMPLATE (Medium Capacity Municipality Only)
NATIONAL TREASURY MFMA IMPLEMENTATION PLAN - TEMPLATE (Medium Capacity Municipality Only) Name of municipality: SIYANDA DISTRICT (eg: City of Johannesburg) Demarcation code:_dc8 (eg: GT001) Plan Action
More informationPROGRESS REPORT ON LAND RESTITUTION CLAIMS
PROGRESS REPORT ON LAND RESTITUTION CLAIMS db3sqepoi5n3s.cloudfront.net/files/docs/1202 07progress.ppt PRESENTATION TO THE PORTFOLIO COMMITTEE ON RURAL DEVELOPMENT AND LAND REFORM 07 FEBRUARY 2012 MR T.
More informationQuarterly Labour Force Survey
Statistical release Quarterly Labour Force Survey Quarter 4: Embargoed until: 14 February 2017 10:30 ENQUIRIES: FORTHCOMING ISSUE: EXPECTED RELEASE DATE User Information Services Quarter 1:2017 May 2017
More informationA comprehensive view of the state of the residential rental market in South Africa Q JAN - MAR
A comprehensive view of the state of the residential rental market in South Africa JAN - MAR PayProp Rental Index Quarterly The current downward trend in the South African economy appears to be taking
More informationProcesses for Financing Public Basic Education in South Africa
Processes for Financing Public Basic Education in South Africa Final January 2017 Research commissioned by the International Budget Partnership 1 Table of Contents 1 INTRODUCTION... 3 2 RELEVANT LEGISLATION...
More informationLabour. Labour market dynamics in South Africa, statistics STATS SA STATISTICS SOUTH AFRICA
Labour statistics Labour market dynamics in South Africa, 2017 STATS SA STATISTICS SOUTH AFRICA Labour Market Dynamics in South Africa 2017 Report No. 02-11-02 (2017) Risenga Maluleke Statistician-General
More informationRegional explorer (ReX) Latest updates and new developments
Regional explorer (ReX) Latest updates and new developments November 2017 Evan Burger Spatial Economist 2017 2016 IHS IHS Markit. All Rights All Rights Reserved. Reserved. & are now A merger of global
More informationEngagements on Attorneys Trust Accounts
Guide March 2014 Guide for Registered Auditors Engagements on Attorneys Trust Accounts Warning to Readers Registered auditors are alerted to the fact that Guide has not been updated for International Standard
More informationTable of Content 11/7/2016 2
Mr. Abbey Chikane Executive Chairman Briefing by NHBRC to deal with Irregular Expenditure Portfolio Committee of Human Settlements, Old Assembly 08 November 2016 11/7/2016 1 Table of Content 1. Organogram
More informationAudit communication and reporting
Audit communication and reporting Report of the Auditor-General to Parliament or the Provincial Legislature on the financial statements and performance information Content Report on the financial statements
More informationKnowledge is too important to leave in the hands of the bosses INFLATION MONITOR MARCH 2018
Knowledge is too important to leave in the hands of the bosses INFLATION MONITOR MARCH 2018 1 The Consumer Price Index (CPI) declined to 3.8% in March 2018 The term inflation means a sustained increase
More information4/7/2015. Group. Governance and Legislation
Group 3 Governance and Legislation DIPLOMA IN PUBLIC ACCOUNTABILITY MINIMUM MUNICIPAL COMPETENCY PROGRAMME Karel van der Molen Module 2 Intergovernmental Fiscal Relations, Legislation and Policies affecting
More informationPolicy on Avoidance of Irregular, Unauthorised, Fruitless and Wasteful Expenditure
Policy on Avoidance of Irregular, Unauthorised, Fruitless and Wasteful Expenditure Status: Approved Custodian: Directorate: Finance and Administration Date approved: 2013-12-04 Decision No: SAQA 07102/13
More informationFINANCIAL VIABILITY OF MUNICIPALITIES
FINANCIAL VIABILITY OF MUNICIPALITIES Financial and Fiscal Commission 11th National Municipal Managers Forum: SALGA 31 August 2017 For an Equitable Sharing of National Revenue STRUCTURE OF PRESENTATION
More informationFINANCIALS South African Broadcasting Corporation [SOC] Ltd SABC Annual Report
84 FINANCIALS South African Broadcasting Corporation [SOC] Ltd SABC Annual Report 2014 2015 85 ANNUAL FINANCIAL STATEMENTS STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY OF PERFORMANCE INFORMATION
More information6 Outstanding audits. Consolidated general report on the national and provincial audit outcomes
6 Outstanding audits 87 88 6. Outstanding audits We set the cut-off date for inclusion of the audit outcomes in this report as 12 August 2016. By this date 27 audits were not completed, which makes up
More informationENTREPRENUERS FUNDED BY. Luyanda Nwenya, Owner of ICU Eyecare Specialist - a Zimele - funded business.
ENTREPRENUERS FUNDED BY Luyanda Nwenya, Owner of ICU Eyecare Specialist - a Zimele - funded business. Jani Mathe in the main workshop area on Level 14 underground at Tumela Mine. MAKES A Zimele, Anglo
More informationJOB DESCRIPTION FORM Job title:
Overall Purpose of the Job: To provide strategic and oversight support to the CEO, as Accounting Officer of JOSHCO in the key areas of Financial and Budgetary Management, Supply Chain and Asset Management
More informationStrategic Plan 2012/17, Annual Performance Plan and Budget 2012/13
Strategic Plan 2012/17 and Annual Performance Plan 2012/13 Strategic Plan 2012/17, Annual Performance Plan and Budget 2012/13 INDEPENDENT POLICE INVESTIGATIVE DIRECTORATE (IPID) Monday, 16 April 2012 BRIEFING
More informationfundnews GEPF invests responsibly Call Centre Second Edition
Second Edition 2016 fundnews The quarterly newsletter for pensioners of the Government Employees Pension Fund SPOUSE S PENSION DOES NOT STOP WHEN YOU REMARRY PAGE 3 YOU CAN CLAIM GEPF S FUNERAL BENEFIT
More informationNATIONAL YOUTH DEVELOPMENT AGENCY ANNUAL REPORT PRESENTATION TO THE STANDING COMMITTEE ON APPROPRIATIONS DATE: 16 October 2013
NATIONAL YOUTH DEVELOPMENT AGENCY ANNUAL REPORT 2012-2013 PRESENTATION TO THE STANDING COMMITTEE ON APPROPRIATIONS DATE: 16 October 2013 PRESENTATION OUTLINE A OVERVIEW OF NYDA 2012/2013 PERFORMANCE B
More informationPushbacks by the Department of Water and Sanitation
Pushbacks by the Department of Water and Sanitation Water and Sanitation portfolio committee briefing 2 November 2017 Reputation promise The Auditor-General of South Africa (AGSA) has a constitutional
More informationSECOND QUARTER PERFORMANCE REPORT OF THE NATIONAL HOME BUILDERS REGISTRATION COUNCIL 1 JULY 2014 TO 30 SEPTEMBER 2014
SECOND QUARTER PERFORMANCE REPORT OF THE NATIONAL HOME BUILDERS REGISTRATION COUNCIL 1 JULY 2014 TO 30 SEPTEMBER 2014 NATIONAL DEPARTMENT OF HUMAN SETTLEMENTS Contact Mr. Mongezi Mnyani Designation Chief
More informationBUILDING SUSTAINABLE FUNDING PARTNERSHIPS towards an all inclusive housing funding model for South Africa
BUILDING SUSTAINABLE FUNDING PARTNERSHIPS towards an all inclusive housing funding model for South Africa Presented by Kutoane Kutoane CEO Gauteng Partnership Fund Date: 17 th September 2012 BACKGROUND
More information1. Introduction 2. DOMESTIC ECONOMIC DEVELOPMENTS. 2.1 Economic performance in South Africa ISBN: SECOND QUARTER 2013
November 2013 ISBN: 978-1-920493-99-8 SECOND QUARTER 2013 1. Introduction The Quarterly Economic Update for the second quarter of 2013 (2Q2013) has been expanded and contains a range of new indicators.
More informationURBAN RENEWAL TAX INCENTIVE
URBAN RENEWAL TAX INCENTIVE ABOUT THIS GUIDE This guide contains a summary of the main features of the Urban Renewal Tax Incentive legislation (section 13quat of the Income Tax Act (Act No. 58 of 1962)).
More informationI n t r o d u c t i o n
T he District Health Systems (DHS) across South Africa are the decentralised building blocks of the National Health System. The aim of the DHS is to have decisions made locally about services and resources.
More informationSABOA 2013 NATIONAL CONFERENCE 28 FEBRUARY 2013 CSIR CONFERENCE CENTRE
SABOA 2013 NATIONAL CONFERENCE 28 FEBRUARY 2013 CSIR CONFERENCE CENTRE Don Mashele Head of Regions Overview and Background Challenges that led to the establishment of sefa Limited success in fostering
More informationWho cares about regional data?
Who cares about regional data? Development happens somewhere - in a spatial locality. Aggregations hide [important] variety in the data Within South Africa: KwaZulu-Natal is not like the Western Cape Within
More informationFinancial Report: DRDLR s Annual Report ending 31 March Presentation to the Portfolio Committee on Rural Development and Land Reform
Financial Report: DRDLR s Annual Report ending 31 March 2015 Presentation to the Portfolio Committee on Rural Development and Land Reform 14 October 2015 Table of Contents 1. Executive Summary-Financial
More information