presentation outline

financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT

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PROGRESS ON THE IMPLEMENTATION OF OPERATION PROGRESS ON THE IMPLEMENTATION OF OPERATION CLEAN AUDIT OUTCOME BY MUNICIPALITIES IN THE CLEAN AUDIT OUTCOME BY MUNICIPALITIES IN THE

MPUMALANGA PROVINCEMPUMALANGA PROVINCE

By David MahloboBy David MahloboHOD: COGTAHOD: COGTA

13 NOVEMBER 201213 NOVEMBER 2012


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PRESENTATION OUTLINE

Audit Outcomes for 2010/11

Root causes requiring the most attention

Support from Province

MFMA Integrated Support Plan


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BACKGROUND

Mpumalanga comprises of:

3 district municipalities

18 local municipalities

Capacity:

High: 6

Medium 6

Low: 9

The audits of 19 municipalities who had submitted financial

statements by 31 August 2011 were completed within the legislated

time frame of three months from the receipt of the financial statements.


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BACKGROUND

Two municipalities were not able to meet the legislative requirement of

timely submission.

The audit of one of these municipalities was completed in time for inclusion

in the analysis of this general report.

The audit of the other municipality had not been finalised as at 31 January

2012, which is the cut-off date set by the AGSA for inclusion of audit

outcomes in this general report.

Thaba Chweu Municipality only submitted its financial statements for

auditing on 24 February 2012.

The financial statements were not ready for submission on 31 August 2011,

as the municipality had problems with its financial system and was unable to

extract the required information to draft the financial statements.


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BACKGROUND

In 2009/10 Municipal Financial Year, three municipalities achieved clean audits out of the

seven municipalities in the country

In 2010/11, Four municipalities received clean audits (Ehlanzeni District, Gert Sibande District,

Steve Tshwete, and Victor Khanye) out of the 11 in the country ( 4 Mpumalanga, 4 KZN and 3

in other provinces.)

An action plan was developed with performance indicators, planned outputs and specific

activities to operationalize the implementation action plans of individual municipalities.

Municipalities were assisted on supply chain management whereby business process maps

were developed and circulated to all municipalities for consideration.

Areas covered under the business process maps were, demand management, acquisition:

quotations, acquisition: bid specifications, tender procedures: bid evaluation and

adjudication, acquisition contract and finalisation of contracts.

Treasury provided training on compilation of financial statements

COGTA and Treasury deployed staff to municipalities to assist with compilation of Financial

Statements. Thaba Chweu, Mkhondo, Lekwa, Thembisile Hani, Dr Pixley ka Isaka Seme and

Chief Albert Luthul)

16 Municipalities approved anti corruption strategies. (Thembisile Hani, Victor Khanye, Dr JS

Moroka, UMjindi and Emalahleni did not have approved Anti corruption Strategies)


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AUDIT OUTCOMES COMPARISONS, NKANGALA DISTRICT MUNICIPALITIES

MUNICIPALITY 2009/10 2010/11 COMMENTS

THEMBISILE HANI LM DISCLAIMER QUALIFIED IMPROVEMENT

DR J S MOROKA LM DISCLAIMER DISCLAIMER NO IMPROVEMENT

EMALAHLENI LM QUALIFIED QUALIFIED NO IMPROVEMENT

NKANGALA DM UNQUALIFIED* UNQUALIFIED NO IMPROVEMENT

EMAKHAZENI LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT

STEVE TSHWETE LM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT

VICTOR KHANYE LM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT


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AUDIT OUTCOMES COMPARISONS, GERT SIBANDE DISTRICT MUNICIPALITIES


GERT SIBANDE DM UNQUALIFIED* UNQUALIFIED# IMPROVEMENT

MSUKALIGWA LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT

LEKWA LM UNQUALIFIED* DISCLAIMER REGRESSION

GOVAN MBEKI LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT

ALBERT LUTHULI LM QUALIFIED DISCLAIMER REGRESSION

MKHONDO DISCLAIMER DISCLAIMER NO IMPROVEMENT

PIXLEY KA SEME DISCLAIMER AFS SUBMITTED LATE UNKNOWN

DIPALESENG DISCLAIMER QUALIFIED* IMPROVEMENT


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AUDIT OUTCOMES COMPARISONS, EHLANZENI DISTRICT MUNICIPALITIES


UMJINIDI LM DISCLAIMER DISCLAIMER NO IMPROVEMENT

MBOMBELA LM UNQALIFIED* UNQUALIFIED* NO IMPROVEMENT

NKOMAZI LM QUALIFIED UNQUALIFIED* IMPROVEMENT

EHLANZENI DM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT

BUSHBUCKRIDGE UNQUALIFIED* UNQUALIFIED* NO IMPROVEMNT

THABA CHWEU DISCLAIMER # AFS SUBMITTED LATE but received a Disclaimer

NO IMPROVEMENT


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AUDIT OUTCOMES: 2010/11

Unqualified with no emphasis of matters or other matters

Unqualified with emphasis of matters or other matters

Qualified Disclaimer

Ehlanzeni DM Gert Sibande

DM Steve Tshwete Victor Khanye

Nkangala DM Bushbuckridge Emakhazeni Nkomazi Govan Mbeki Msukaligwa Mbombela

Dipaliseng Emalahleni Thembisile Hani

Chief Albert Luthuli

Dr JS Moroka Lekwa Mkhondo Dr Pixley Ka

Isaka Seme Umjindi

# Thaba Chweu never submitted as per the stipulated timeframes


Audit outcomes

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Municipality Audit outcomes: 2010/11

Observations

• Dipaliseng• Emalahleni• Thembisile Hani• Chief Albert Luthuli• Dr JS Moroka• Lekwa• Mkhondo• Dr Pixley Ka Isaka Seme

• Umjindi

• Qualified• Qualified• Qualified

• Disclaimer• Disclaimer• Disclaimer• Disclaimer

• Disclaimer• Disclaimer

Main causes:•Vacancies in management positions – lack of monitoring•Supporting documents destroyed – lack of audit trail•Lack of asset management processes•Lack of support by management to the AFS compilation process•Regular reconciliations are not performed – mis-statements in AFS•Complete reliance on consultants / service providers and no transfer of skills

• Assessments and verifications of progress on 2010/11 audit outcomes indicate that there are some key areas that still need attention


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AUDIT OUTCOMES: 2010/11#Assessments and verifications of progress on 2010/11 audit outcomes indicate that there are some key areas that still need attention

Municipality Audit outcomes: 2010/11

Observations

• Dipaliseng

• Emalahleni

• Thembisile Hani

• Chief Albert Luthuli

• Dr JS Moroka

• Lekwa

• Mkhondo

• Dr Pixley Ka Isaka

Seme

• Umjindi

• Qualified

• Qualified

• Qualified

• Disclaimer

• Disclaimer

• Disclaimer

• Disclaimer

• Disclaimer

• Disclaimer

Main causes:

•Vacancies in management positions – lack of

monitoring

•Supporting documents destroyed – lack of

audit trail

•Lack of asset management processes

•Lack of support by management to the AFS

compilation process

•Regular reconciliations are not performed –

mis-statements in AFS

•Complete reliance on consultants / service

providers and no transfer of skills


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Leadership

Key vacant positions were not filled timeously with competent persons.

HR management was ineffective and did not ensure that adequate and sufficiently skilled personnel were appointed and that their performance was regularly monitored.

There was a lack of on-going monitoring and supervision by management to enable the assessment of the effectiveness of internal control.

The leadership did not adequately evaluate whether management had implemented effective internal controls by gaining an understanding of how management members had met their responsibilities.

ROOT CAUSES REQUIRING ATTENTION


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ROOT CAUSES REQUIRING ATTENTION

Financial and performance management

Controls over daily and monthly processing as well as the reconciliation of transactions were inadequate. This resulted in errors not being prevented before the preparation of the financial statements.

Regular, accurate and complete financial reports supported and evidenced by reliable information were not prepared.

Financial information submitted with the financial statements for auditing was not adequately reviewed for accuracy and completeness.

There was a lack of commitment from staff in the finance sections.

Record keeping and retrieval of documents were inadequate.


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ROOT CAUSES REQUIRING ATTENTION Governance

• Risk assessments were not properly performed.

• All MPAC’s have been established and training was provided . The functionality of these committees remains a challenge and follow up training sessions is scheduled to assist.

• Management failed to implement the recommendations of the internal audit units.

• Audit plans were not implemented and monitored by the audit committee and management.

• Audit committee effectiveness was impaired by non-functioning internal audit units.

• Filling of vacancies• Vacancies of CFO’s in • Dr JS Moroka• Thaba Chweu• Emalahleni• Dipaleseng• Chief Albert Luthuli• Emakhazeni


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• COGTA and Provincial Treasury jointly assisted all municipalities in the province to develop Remedial Action Plans.

• The remedial Action Plans were developed with the aim to ensure that issues as raised by the Auditor General are dealt with.

• The progress by municipalities were monitored and a Support Framework was developed to assist municipalities with issues in relation to Operation Clean Audit.

• Financial experts were deployed by National Treasury to all municipalities who received qualifications and disclaimers.

• Provincial Treasury and COGTA conducted two rounds of verification teams were deployed to obtain detailed information on remedial actions from each municipality that received disclaimers or qualified audit opinion.

• MEC’s for COGTA and Finance also visited identified municipalities during the verification process in ascertain the readiness of municipalities to compile and submit Financial Statements by the required date. Interaction with Council, Administration and Consultants on readiness to submit complete set of AFS to the Auditor-General

SUPPORT FROM PROVINCE (1)


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PROVINCIAL INTERVENTIONS

MUNIMEC of 14 September 2012 resolved that municipalities must prioritize the following matters and provide progress reports to the next meeting: Suitable skilled personnel must be appointed in the finance sections Audit Committee recommendations must be included in action plans

and progress of implementation monitored Policies and procedures must be developed and implemented

(including business process charts) Controls over daily processing and reconciling of transactions must

be implemented Monthly financial statements with notes must be prepared and

reviewed by management Compliance checklists must be implemented Misstatements identified during the audit must be investigated and

necessary controls implemented Internal audit and risk management units must be fully capacitated


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An integrated action plan framework was developed to address all

MFMA key dates and to incorporate activities that COGTA and PT are

responsible for on a daily basis. (Herewith attached is the detailed action)

The action plan framework was completed by the integrated teams

consisting of COGTA, District Municipalities and PT

This will ensure that the fragmented approach to the local sphere of

government is addressed and that all resources are focused on key

areas during a financial year


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Human Resource management

Weaknesses:

Performance management

Competencies of key personnel

Acting positions

Root causes:

Compliance with laws and regulations not reviewed

Not all staff members ‘ performance was monitored on a regular basis

Performance management agreements were not signed by

management

HR policies and procedures are inadequate to ensure that only skilled

and competent personnel were recruited


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Information TechnologyWeaknesses:

IT Governance Security Management User account management IT service continuity

Root causes: Lack of implementation of appropriate key controls Inadequate risk identification and management Lack of adequate and competent personnel Inadequate oversight responsibility by management Lack of management awareness and understanding of IT matters IT not being recognized as of strategic importance Lack of funding Increased dependence on key individuals and developers


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Material misstatementsWeaknesses:

Non-current assets Current assets Current liabilities Revenue Expenditure Unauthorized, irregular and fruitless and wasteful expenditure

Root causes: Key vacant positions Lack of ongoing monitoring and supervision Inadequate controls over daily and monthly processing and reconciliation of

transactions Lack of regular, accurate and complete financial reports Lack of commitment Inadequate record keeping Inadequate risk assessment Management failed to implement internal audit recommendations Ineffective audit committees


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Municipalities that received clean audits: (Steve Tshwete, Victor

Khanye, Ehlanzeni and Gert Sibande)

No municipality to be allowed to regress. ( all the four

municipalities have committed and targets to maintain this clean

audit status)

The Executive led by the Executive Mayor to be hands on and

provide leadership

The Administration led by the Municipal Manager to implement

all actions plans emanating from the results of internal audit or

interim audit.

The Municipal Council through the Municipal Public Accounts

Committee and Audit Committee to strengthen its oversight

To replicate the good practice from these municipalities as part

of knowledge sharing- twinning's with other municipalities to

assist in turnaround to be encouraged.


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Municipalities that received clean audits: (Steve Tshwete, Victor

Khanye, Ehlanzeni and Gert Sibande)

No municipality to be allowed to regress. ( all the four

municipalities have committed and targets to maintain this clean

audit status)

The Executive led by the Executive Mayor to be hands on and

provide leadership

The Administration led by the Municipal Manager to implement

all actions plans emanating from the results of internal audit or

interim audit.

The Municipal Council through the Municipal Public Accounts

Committee and Audit Committee to strengthen its oversight

To replicate the good practice from these municipalities as part

of knowledge sharing- twinning's with other municipalities to

assist in turnaround to be encouraged.


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Municipalities that received unqualified audit opinions:

No municipality to be allowed to regress. ( all the seven municipalities have

committed and targets to obtain clean audit status)

The Executive led by the Executive Mayor to be hands on and provide

leadership

The Administration led by the Municipal Manager be directed to compile

Interim Financial Statements. The internal audit unit to perform review on

Interim Financial Statements and pre-audit review on Annual Financial

Statements.

The administration is further directed to implement and report on all actions

plans emanating from the results of internal audit or interim audit and the

AGs management letter.

The Municipal Council through the Municipal Public Accounts Committee and

Audit Committee to strengthen its oversight

To approach those municipalities that have obtained clean audit outcomes as

part of a learning network to learn the good practice and craft municipal

specific turnaround plans.


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Municipalities that received qualified and disclaimed audit opinions:

No municipality to be allowed to regress or maintain the current status quo.

( all the ten municipalities have committed and targets to improve). These

municipalities are Thaba Chweu (no opinion); Mkhondo, Chief Albert Luthuli; Dr.

JS Moroka, UMjindi; Lekwa, Dr. Pixley Ka Isaka Seme; Dipaliseng; Emalahleni

and Thembisile Hani Local Municipalities)

The Executive led by the Executive Mayor to be hands on and provide

decisive leadership

The Administration led by the Municipal Manager be directed to compile Interim

Financial Statements. The internal audit unit to perform review on Interim

Financial Statements and pre-audit review on Annual Financial Statements.


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Municipalities that received qualified and disclaimed audit opinions:

The administration is further directed to implement and report on all actions

plans emanating from the results of internal audit or interim audit and the AGs

management letter.

All the municipalities to urgently attend to record keeping in preparation of the

interim audits and the final

The Municipal Council through the Municipal Public Accounts Committee and

Audit Committee to strengthen its oversight

To approach those municipalities that have obtained clean audit outcomes as

part of a learning network to learn the good practice and craft municipal specific

turnaround plans.

Provincial Treasury, COGTA and the District Municipalities to dispatch a

technical support teams during this period to provide support.


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During this period BEFORE AND DURING THE AUDIT PROCESS it is

expected that:

No official takes leave during the audit period

Consequences must be determined where supporting documents are not

available for audit purposes

No official receives a performance bonus where he/she is responsible for an

area where a qualification / disclaimer was received

Interim Financial Statements are compiled and audited by the internal audit unit

Annual Financial Statements are submitted on time (without material mis-

statements)


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During this period BEFORE AND DURING THE AUDIT PROCESS it is expected that:

All municipalities fill key vacancies, including the risk officers and internal

auditors

Municipalities ensure involvement by Provincial Treasury when appointing

Audit Committee members

Municipalities utilise the databases of policies, procedures and guidelines

issued by Provincial Treasury

Municipalities implement job descriptions for each post and Personal

Development plans for each official

Municipal officials are identified to act as liaison and ensure transfer of skills by

consultants

Municipalities develop and implement a recruitment and retention plan


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KEY TIMELINES

Submission of AFS: 31 August (Emalahleni LM submitted after 31

August and Mkhondo LM still has not submitted by 17 September)

Submission of AG reports: 30 November

COGTA and PT will assist during audit process: 1 September – 30

November

Address issues that require intervention: 1 September – 31 October

Compile comprehensive remedial action plans with workgroups based

on audit reports and key areas for focus: 15 December – 15 January

Monitor implementation and provide support where needed: 16

January – 30 June


PROGRESS MADE BY MUNICIPALITIES

During our deliberations with the Chief Financial Officers from the 9 Municipalities, the following progress was reported in terms of having GRAP compliant asset registers:

DR PIXLEY KA ISAKA SEME The Municipality has already appointed a service provider who will ensure that a GRAP compliant asset register is made available.

LEKWA A consultant has been appointed to verify all assets and to develop a GRAP compliant asset register.

EMALAHLENI The Municipality does not have a credible asset register that is GRAP compliant. The Municipality is in a process to develop a GRAP compliant asset register.

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PROGRESS MADE BY MUNICIPALITIES DIPALESENG

The process of asset verification has already begun. A service provider was appointed and commenced to compile a fully GRAP compliant asset register. The Excel spread sheet version of the asset Register will be imported into the Munsoft Asset Module and be presented to the Auditor-General during the audit process. DR JS MOROKA The Municipality has appointed a service provider to develop a GRAP compliant asset register. The valuation of assets commence on the 11th of July 2012. THEMBISILE HANI The movable asset register compiled by the service provider was not GRAP compliant. Another service provider is currently busy with the infrastructure assets. MKHONDO A service provider was appointed to prepare the Annual Financial Statements and the scope extension to cover GRAP 17 assets register. The service provider has already started with the asset verification and they indicated that this was be completed.

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PROGRESS MADE BY MUNICIPALITIES UMJINDI

The Municipality has appointed a service provider to compile a GRAP compliant asset register and according to information received, the register was made available to the Municipality.

CHIEF ALBERT LUTHULI The Municipality has appointed a service provider to compile a GRAP compliant asset register. The Provincial Treasury was informed that the service provider completed the exercise.

CHALLENGES AND INTERVENTIONS The late appointment of service providers may hinder progress in finalizing the Annual Financial Statements.

CONCLUSIONThe report covers information gathered during the teams from Provincial Treasury and Department of Co-operative Governance and Traditional Affairs’ visits to municipalities and further follow up meetings were held in July 2012 with municipalities to assess progress. Provincial Treasury officials provided support where municipalities experienced challenges with service providers. It must be noted that according to information received, municipalities are making progress towards ensuring that GRAP compliant registers will be available before finalization of the Annual Financial Statements.

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MUNIMEC of 14 September 2012 resolved that municipalities must prioritise the following matters and provide progress reports to the next meeting:

• Suitable skilled personnel must be appointed in the finance sections• Audit Committee recommendations must be included in action plans and

progress of implementation monitored• Policies and procedures must be developed and implemented (including

business process charts)• Controls over daily processing and reconciling of transactions must be

implemented• Monthly financial statements with notes must be prepared and reviewed

by management• Compliance checklists must be implemented• Misstatements identified during the audit must be investigated and

necessary controls implemented• Internal audit and risk management units must be fully capacitated

SPECIFIC INTERVENTIONS


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SUPPORT FROM PROVINCE (1)

• Following the submission of the financial statements COGTA and Finance developed an MFMA Integrated Support Plan for municipalities up to October 2013

• The plan aims to address all areas of financial management and governance in the municipalities.

• Three task teams were established to assist with the roll out of the integrated support plan.


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KEY AREAS MUNICIPALITY RESPONSIBILITY PROCESS TO OBTAIN

INFORMATION / VERIFICATION

TIMEFRAME

2012/2013

OCT NOV DEC JAN FEB MARCH APRIL

MAY JUNE JULY AUG SEPT OCT

Reconciliations All municipalities All teams Meetings and verification of actual progress

1 - 7 14 - 23

1 - 9 3 - 12

8 - 17

1 - 23

7 - 16GRAP compliance

SCM processes

Asset management

Contract management

Liability management

Revenue management

Debt management

Credit management

Delegations

Compliance checklists

Internal Audit

Risk Management

MFMA S 73 complliance

MFMA S 32 compliance

Filling of critical positions

Monitor AG remedial action plans

All municipalities All teams Meetings and verification of actual progress

14 - 23

20 - 28 13 - 20 1 - 9 1 - 7 3 - 12

Monitor progress on the schedule of key deadlines (budget processes) and undertake municipal benchmarking exercise on all tabled and adopted budgets by municipalities


1 - 7 14 - 23

1 - 9 1 - 7 3 - 12

8 - 17

1 - 23

7 - 16

INTEGRATED SUPPORT PLAN (2)


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KEY AREAS MUNICIPALITY RESPONSIBILITY

PROCESS TO OBTAIN


TIMEFRAME2012/2013

OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT

Monitor mid-term review (section 72) and adjustment process


14 - 23

CFO forum / Operation clean audit

All municipalities All teams Meeting with CFO to track porgress on MFMA implementation and track on OPCA 2014

3 - 7 7 - 8 10 - 15

9 - 11

2013/14 Draft budget engagements ( Benchmark engagements

All municipalities All teams Analyse draft budget and conduct benchmark engagements to provide feedback

1 - 7 20-28

Local government Mid term assessments Section 72 ( Feedback sessions)

Selected municipalities

All teams Feedback sessions and advice on corrective measures

11 - 14

26 - 31

Operation Clean Audit meetings

All municipalities All teams Verification of audit action plans

28 - 30

Development and implementation of processes and procedures

All municipalities All teams 2 - 16

Meetings of Technical Teams on implementation of MOU (PT and COGTA)

N/A COGTA and Finance

2 5 6 6


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PROCESS TO OBTAIN


TIMEFRAME2012/2013


IDP assessments All municipalities All teams Assess IDP's for credibility and compliance with the prescribed IDP framework

15 - 19

Technical Munimec forum

All municipalities

? 16 - 18

Munimec forum All municipalities

13 - 16

20 - 24

Assess AFS, audit reports and responses on audit reports

All municipalities All teams Electronic mail / telephone calls / letters

1 - 31 1 - 28

Compile remedial action plan framework

All municipalities All teams Workshops 1 - 31

Workshop with all municipalities to compile action plansReport to Provincial Legislature omission by municipalities to adequately address audit findings

All municipalities COGTA Electronic mail / telephone calls / letters

31

Obtain copy of AFS compilation action plan

All municipalities Accounting Services

Electronic mail / telephone calls / letters

3 - 7

Supporting documents available


1 - 23

Audit file complete

Attend Audit Steering Committee meetings

All municipalities All teams Ad hoc 1 - 30 1 - 30 1 - 31


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PROCESS TO OBTAIN


TIMEFRAME2012/2013


Obtain final management letters and audit reports

All municipalities Municipal Finance

Internet / electronic mail / telephone calls / letters

1 - 15

Monitor compilation and submission of Annual Reports

All municipalities All teams Electronic mail / telephone calls / letters

1 - 311 - 31

Review content of Annual Reports in terms of legislation

Monitor that Annual Reports are placed on websites


Internet 1 - 20

Monitor adoption of oversight reports for Annual Reports and obtain minutes of relevant meetings

All municipalities Accounting Services


1 - 31

Publication of the oversight report


Internet 15 - 30

Tabling of Annual Report at Legislation



Obtain performance agreements and review

All municipalities COGTA Letters of request 1 - 20


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INTEGRATED SUPPORT PLAN (6) KEY AREAS MUNICIPALITY RESPONSIBILIT

YPROCESS TO

OBTAIN INFORMATION / VERIFICATION

TIMEFRAME2012/2013


Budget documentation published on websites


Internet 6 - 10

SCM policy report published on websites (quarterly and annually)

All municipalities PSCM Internet / electronic mail / telephone calls / letters

5 - 12 10 - 15

10 - 15

10 - 15

Report on compliance with the prescribed minimum competency levels to council, provincial treasury and National Treasury


Internet / electronic mail / telephone calls / letters

1 - 15 1 - 15

Review of projections and actual performance (financial and performance)



5 - 14 10 - 15

10 - 15

10 - 15

Section 71 reports to mayor and Provincial Treasury



1 - 101 - 101 - 10 1 - 10 1 - 10 1 - 101 - 101 - 101 - 101 - 101 - 101 - 10

Monthly report on salaries and wages expenditure to council

Monthly report on allocatins received

Publish consolidated quarterly reports

30 30 30 30

Table consolidated quarterly reports

15 15 15 15

Present consolidated quarterly reports to EXCO

16 - 30

16 - 30 16 - 30

16 - 30


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INTEGRATED SUPPORT PLAN (7) MUNICIPALIT

YRESPONSIBILIT

YPROCESS TO

OBTAIN INFORMATION

/ VERIFICATION

TIMEFRAME2012/2013

OCT NOV DEC JAN FEB MARCH APRIL

MAY JUNE JULY AUG SEPT OCT

Monthly report for each contract awarded and signed above the prescribed amount

All municipalities

PSCM Electronic mail / telephone calls / letters

1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10

Report on compliance with the prescribed minimum competency levels to council, provincial treasury and National Treasury

All municipalities

Municipal Finance


10 - 15

Submission of annual performance agreements to council and MEC: COGTA

All municipalities

COGTA Electronic mail / telephone calls / letters

1 - 11

Annual performance agreements published on website

All municipalities

COGTA Internet 1 - 16

All bank account details submitted to the provincial treasury, National Treasury & Auditor -General

All municipalities

Municipal Finance


1 - 30


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Thank you

presentation outline

Documents

backgroundtwo municipalities

financial system

audit outcomes comparisons

inclusion of audit outcomes

municipal financial

thaba chweu municipality

acquisition contract

business process maps