![Page 1: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/1.jpg)
Portfolio Committee of PolicePFMA outcomes 2010/11
11 October 2011
![Page 2: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/2.jpg)
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
![Page 3: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/3.jpg)
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
![Page 4: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/4.jpg)
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
![Page 5: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/5.jpg)
5
Corrections of material misstatements identified by auditors
![Page 6: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/6.jpg)
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%
![Page 7: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/7.jpg)
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
![Page 8: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/8.jpg)
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
![Page 9: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/9.jpg)
9
Areas of findings on non-compliance with laws and regulations
![Page 10: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/10.jpg)
10
Summary of findings on supply chain management
![Page 11: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/11.jpg)
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
![Page 12: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/12.jpg)
12
Price quotations not on rotation basis
Inadequate monitoring of
contract performance Resulted in
non-compliance
findings
Unfair or uncompetitive procurement
![Page 13: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/13.jpg)
13
Findings on HR management focus areasDepartments
![Page 14: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/14.jpg)
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%
![Page 15: Portfolio Committee of Police PFMA outcomes 2010/11 11 October 2011](https://reader038.vdocuments.net/reader038/viewer/2022110100/56812a6c550346895d8dee26/html5/thumbnails/15.jpg)
15
Findings on IT control focus areas
* IT audit was not conducted at public entity