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  1. Select Committee on Cooperative Governance and Traditional AffairsOperational Response PlanAudit Outcome of Municipalities16 August 2011

  2. Introduction • Strategic Plan • Operational Structure and other key Stakeholders • Support Programme • Audit Action Plans 22

  3. Strategic Plan • Legislative Mandates • Chapter 13 of Constitution - PFMA, MFMA, Budget, Divisions of Revenue, Intergovernmental Fiscal Relations, transparency and effective management of financial and fiscal resources • Public Finance and Budget Management • Intergovernmental Policy and Planning • Infrastructure • Budget Analysis • Conditional Grant monitoring • Financial Systems and Accounting • PFMA and MFMA • Accounting Support and Reporting • SCM, Internal Audit and Risk Management • Technical Support • Financial Management Grant • Technical Assistance 33

  4. Operational Structures • Improve ability to offer guidance and support through effective coordination, monitoring and reporting • MFMA Coordinating Structure ( NT, DCOG, PT, LG, SALGA, AG) – meet quarterly and update progress on all MFMA related activities • Provincial Accountant-General Forums • Municipal Regional MFMA CFO Forums (Chaired by PT) • Provincial OPCA Committees focusing on audit outcomes • Assist with audit action plans, monitor audit action plans • Structure made up of representatives from Provincial Treasuries and Provincial LG departments • Regular meetings with Office of Auditor-General 44

  5. MFMA & FM Support • Support to municipalities on a wide range of MFMA financial management reforms • Budgeting, Reporting, AFS, AR, SCM, Internal Audits, Risk Management, compliance • For macro economic, fiscal and operational purposes municipalities ito MFMA implementation have been allocated differently - • Largest 17 non delegated municipalities report directly to NT while the rest report to PT (consolidated reports are shared) • Officials from NT and PT render direct support, where resources allow • Further support rendered through Technical Assistance Programme - MFIP Advisors - currently 67 municipalities • Conditional Grant support rendered to all municipalities • NT and DCoG share information on a regular basis 55

  6. MFMA Support • MFMA Helpdesk facility used for all enquiries • MFMA Guides and Circulars • AFS Templates, Accounting Policies, Asset Registers, Audit File, SCM, Banking and Cash Management, Budgeting, Oversight, MPAC • Training • Asset Management, Preparation of AFS, Budget • FM minimum competencies – NT, 42 accredited service providers, PALAMA, SAICA • NT Support Teams geared for 17 large municipalities • MFIP TA Advisors supporting 67 municipalities • 1300 FM graduate interns appointed in municipalities • Outcome 12 - Implement System of Delegations on FM, undertake FMCMM development and rollout 66

  7. Support Plans - FMG • 263 municipalities have submitted FMG Support Plans addressing MFMA implementation • Follow-up made with 15 municipalities to confirm FM support plans • Support plans monitored consistent with DORA requirements • NT and PTs to monitor the implementation of the support plans as confirmed with municipalities 77

  8. Support Plans – FMG • Appointment of municipal officials in BTO • Appointment and training of Interns • Appointment of Internal Audit officials and Audit Committee • Training • Minimum Competency levels • Supply Chain Management • Development of FM policies • Upgrading or acquisition of FM Systems to automate in-year reporting, management revenue and expenditures • Updating Municipal Asset Registers • Compilation of AFS and undertake GRAP Conversions • Compilation of Audit Action Plans • Preparation and Implementation of Financial Recovery Plan 88

  9. STATUS OF ACTION PLANS – OPCA 2014 99

  10. Conclusion • Programme of support for FM established • National Treasury, Provincial Treasuries working together with Depart of Cooperative Governance, SALGA and AG • Weaknesses identified in Audit Outcomes also inform support and action plans • Major challenges remain wrt municipal capacity, readiness to report on service delivery performance information - may impact on achievement of 2014 outcome targets • Conditions of all support; • must be absorbed by municipal officials for continuous improvements, • appointment of MM, qualified CFOs, and all FM graduate interns once training programme completed • Municipalities are encouraged to replicate similar capacity strategies for all service delivery functional areas 1010