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CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 07 January 2014

Community Development. CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 07 January 2014. INDEX. Introduction Strategic Approach Clean Audit Core Reporting Findings Related Party and Grants Leases and Receivables Payables and Provision Disclosure Core Asset Management

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CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 07 January 2014

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  1. Community Development • CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 • 07 January 2014

  2. INDEX • Introduction • Strategic Approach • Clean Audit • Core Reporting Findings • Related Party and Grants • Leases and Receivables • Payables and Provision • Disclosure • Core Asset Management • Other findings leading to sec 122 • Compliance and AoPO

  3. INDEX • Introduction: • Strategic Intent: • To sustain the unqualified audit opinion of the 2012/2013 financial year • To achieve a clean audit opinion for the 2013/2014 financial year

  4. INDEX • Strategic Approach • Confirmation of the resolution and management control of findings that led to a qualification 2011/2012. • Sustain the unqualified audit opinion of the 2012/2013 financial year. • Resolution that led to a qualified conclusion on AOPO. • Clean audit opinion 2013/2014.

  5. INDEX • Clean Audit • 28 February 2014: hard close • Develop Action Plan to address the gaps • Define clean audit and list critical focus areas • Develop an action plan • List risks • Develop a mitigation plan • List internal controls deficiencies • Develop action plan to address internal controls deficiencies

  6. Material Amendments- Section 122

  7. Related Parties and Grants

  8. Leases and receivables

  9. Payables and Provisions

  10. Disclosure

  11. CORE ACCOUNTING: ASSETS

  12. ASSETS

  13. ASSETS

  14. Impairment

  15. ASSETS Other findings affecting section 122

  16. Employee costs and Consumer Debtors/Deposits

  17. Compliance and AOPO related findings

  18. Compliance and AoPO

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