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Annual Report for 2012/13 Financial Year. 2013.10.04. PROGRAMMES. ECONOMIC CLASSIFICATION. DOL AUDIT FINDINGS – 2012/13. Qualification – None Emphasis of Matter Restatement of prior year figures Material under spending of the budget/vote Predetermined Objectives
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Annual Report for 2012/13 Financial Year 2013.10.04
DOL AUDIT FINDINGS – 2012/13 Qualification – None Emphasis of Matter • Restatement of prior year figures • Material under spending of the budget/vote Predetermined Objectives • Indicators not well defined • Reliability of selected programmes in the annual performance report Additional Matter Human Resource Management : • Funded vacant posts were not filled within 12 months and vacant positions in the department were not advertised within six months. • Vacant posts at senior management level were nor filled at the required time as per Public Service Regulation C.1A • Lump sum payment of a terminated employee in contravention of section 16B, section 17 of the Public Service Act, and Part X C, and D of the Public service regulations.
DOL AUDIT FINDINGS – 2012/13 (CONTINUED) Expenditure Management • There were creditors that were not settled within 30 days of receipt of the invoice or statement, in contravention of TR 8.2.3 • The accounting Officer did not take effective steps to prevent fruitless and wasteful expenditure as required by section 38(1)(c) , of the PFMA and TR 9.1.1. Revenue and Receivables Management: • The Accounting Officer did not take effective and appropriate steps to collect all money due as required by section 38(1)(c) (i) of the PFMA and TR 11.2.1, TR 15.10.1.2(a) and TR 15.10.1.2 (e).
SHELTERED EMPLOYMENT FACTORIES AUDIT FINDINGS – 2012/13 Qualification – Qualified opinion Emphasis of Matter • Financial sustainability • Restatement of corresponding figures • Report on other legal and regulatory requirements Predetermined Objectives • Indicators not well defined • Reliability of selected programmes in the annual performance report • Achievement of planned targets Additional Matter • Compliance with laws and regulations • Budgets • Annual financial statements • Asset and liability management • Expenditure management • Procurement and contract management • Human resource management and compensation
SHELTERED EMPLOYMENT FACTORIES (CONTINUED) Additional Matter (continued) • Revenue management • Strategic planning and performance management
