1. Commission on Gender Equality
2. Council on Higher Education
3. Department of Communications
4. Department of Education
5. Department of Housing
6. Department of Provincial and Local Government
7. Department of Public Service and Administration
8. Department of Social Development
9. Disaster Relief Fund
10. Erf 706 Rietfontein (Pty) Ltd
11. Film and Publication Board
12. Government Communications and Information System
13. High School Vorentoe Disaster Relief Fund
14. Independent Communications Authority of South Africa
15. Legal Aid Board
16. National Home Builders Registration Council
17. National Housing Finance Corporation Limited
18. National Prosecuting Authority of South Africa
19. National Urban Reconstruction and Housing Agency
20. Office of the Public Protector South Africa
21. Parliament
22. President's Fund
23. Public Service Commission
24. Refugee Relief Fund
25. SERVCON Housing Solutions (Pty) Ltd
26. Social Housing Foundation
27. Social Relief Fund
28. South African Certification Council
29. South African Institute for Drug-free Sport
30. South African Qualifications Authority
31. South African Sports Commission
32. Special Investigating Unit
33. Sport and Recreation South Africa
34. State President Fund
35. The Presidency
36. Trans Caledon Tunnel Authority
37. Water Research Commission

Ref. No. COHE040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Council on Higher Education for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Council on Higher Education for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. FPB040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Film and Publication Board for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Film and Publication Board for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. ICASA040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Independent Communications Authority of South Africa (ICASA) for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of ICASA for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Chief Executive Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the accounting authority, the Committee is satisfied that the Chief Executive Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the accounting authority, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. LAB040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Legal Aid Board for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Legal Aid Board for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. NHBRC230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the National Home Builders Registration Council for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified opinion expressed by the Auditor-General with concern.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the qualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. NHFC230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on the National Housing Finance Corporation Limited for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the National Housing Finance Corporation for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. NPA040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the National Prosecuting Authority of South Africa for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the National Prosecuting Authority for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Chief Executive Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the accounting authority, the Committee is satisfied that the Chief Executive Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the accounting authority, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. NURCHA230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on the National Urban Reconstruction and Housing Agency for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the National Urban Reconstruction and Housing Agency for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. PRO040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Office of the Public Protector South Africa for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Public Protector for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Accounting Officer on matters, which according to the Committee needed attention.

Having considered the written replies, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure of R640 118 due to the over-expenditure in relation to the Office budget.

With effect from 1 April 1999, the former Ombudsman’s Office in the North West Province was incorporated into the Office of the Public Protector. As the Ombudsman’s Office was a fully operational office with 37 staff members on its establishment, a budget of approximately R5 million was needed in addition to what was approved for this Office in order to meet all expenditure. At the time of take over, no additional funds were made available.

During the adjustment budget vote hearings, the Office of the Public Protector forwarded a submission to National Treasury requesting that an additional R4,7 million be made available in order to provide for all unbudgeted financial obligations relating to the take over. Unfortunately, the Office was unsuccessful in its request.

Furthermore, the amount in question was to have been committed against the budget for the 1998/1999 financial year. The department, however, processed the payment in the wrong financial year 1999/2000 and the matter was brought to their attention for the purpose of rectification.

The Committee further noted that the expenditure is regarded as unauthorised owing to certain procedural contravention of Treasury directives. As the contravention was of a technical nature, the services were rendered and the State suffered no loss, the Committee therefore recommends that the amount be authorised by Parliament.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the Public Protector, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. PSA040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Public Service and Administration for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Department for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Accounting Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the Department, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the Accounting Officer, the Committee is of the view that no further interaction with the Department is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. PSC040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Public Service Commission for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Public Service Commission for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Accounting Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the Department, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the Public Service Commission, the Committee is of the view that no further interaction with the Department is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. SACC040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on the South African Certification Council for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the South African Certification Council for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. SAQA040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the South African Qualifications Authority for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the South African Qualifications Authority for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Chief Executive Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the accounting authority, the Committee is satisfied that the Chief Executive Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Having considered the Annual Report, the Report of the Auditor-General and the replies from the South African Qualifications Authority, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. SERVCON230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on SERVCON Housing Solutions (Pty) Ltd for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of SERVCON Housing Solutions for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. SHF230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on the Social Housing Foundation for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Social Housing Foundation for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. TCTA040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Independent Auditors on the Trans Caledon Tunnel Authority for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Trans Caledon Tunnel Authority for the unqualified audit opinion expressed by the Independent Auditors and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Independent Auditors and noted the unqualified audit opinion expressed by the Independent Auditors, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Independent Auditors.

Ref. No. WRC230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Water Research Commission for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Water Research Commission for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee also noted the issue raised under emphasis of matter. The Committee expects the Chief Executive Officer to expeditiously rectify the issue in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. ERFR040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on Erf 706 Rietfontein (Pty) Ltd for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of Erf 706 Rietfontein for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. PRF060803.RES

The Standing Committee on Public Accounts, having considered the Report of the Auditor-General on the President's Fund for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified opinion expressed by the Auditor-General with concern.

Having considered the Report of the Auditor-General and noted the qualified opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. SIU060803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Special Investigating Unit for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified opinion expressed by the Auditor-General with concern.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the qualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. CGE060803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Commission on Gender Equality for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Commission on Gender Equality for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. SAIDFS060803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the South African Institute for Drug-free Sport for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the South African Institute for Drug-free Sport for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee also noted the issue raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify the issue in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. SASC060803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the South African Sports Commission for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified opinion expressed by the Auditor-General with concern.

The Committee also noted the issue raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify the issue in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Annual Report, the Report of the Auditor-General and noted the qualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Annual Report and the Report of the Auditor-General.

Ref. No. HSV040803.RES

The Standing Committee on Public Accounts, having considered the Report of the Auditor-General on the High School Vorentoe Disaster Relief Fund for the financial year ending 31 March 2002, reports as follows:

The Committee commends the Relief Fund Board for the unqualified audit opinion expressed by the Auditor-General on the High School Vorentoe Disaster Relief Fund, and trust that future audit opinions will be equally unqualified.

Having considered the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Report of the Auditor-General.

Ref. No. RRF040803.RES

The Standing Committee on Public Accounts, having considered the Report of the Auditor-General on the Refugee Relief Fund for the financial year ending 31 March 2002, reports as follows:

The Committee commends the Relief Fund Board for the unqualified audit opinion expressed by the Auditor-General on the Refugee Relief Fund, and trust that future audit opinions will be equally unqualified.

Having considered the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Report of the Auditor-General.

Ref. No. SPF040803.RES

The Standing Committee on Public Accounts, having considered the Report of the Auditor-General on the State President Fund for the financial year ending 31 March 2002, reports as follows:

The Committee commends the Relief Fund Board for the unqualified audit opinion expressed by the Auditor-General on the State President Fund, and trust that future audit opinions will be equally unqualified.

Having considered the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Report of the Auditor-General.

Ref. No. SRF040803.RES

The Standing Committee on Public Accounts, having considered the Report of the Auditor-General on the Social Relief Fund for the financial year ending 31 March 2002, reports as follows:

The Committee commends the Relief Fund Board for the unqualified audit opinion expressed by the Auditor-General on the Social Relief Fund, and trust that future audit opinions will be equally unqualified.

Having considered the Report of the Auditor-General and noted the unqualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Report of the Auditor-General.

Ref. No. DRF040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Disaster Relief Fund for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified audit opinion expressed by the Auditor-General with concern.

The Committee also noted the issue raised under emphasis of matter. The Committee expects the accounting authority to expeditiously rectify the issue in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Having considered the Report of the Auditor-General and noted the qualified audit opinion expressed by the Auditor-General, the Committee is of the view that no further interaction with the accounting authority is necessary for the financial year under review.

The Committee therefore awaits the next Report of the Auditor-General.

Ref. No. COM040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Communications for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Department of Communications for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 2000/01. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. EDU040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Education for the financial year ending 31 March 2002, reports as follows:

The Committee notes the qualified opinion expressed by the Auditor-General with concern.

The Committee put questions for clarification to the Accounting Officer of the Department on matters, which according to the Committee needed attention.

Having considered the written replies from the Department, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1996/97 - 1998/99. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. GCIS040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Government Communication and Information System for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Government Communication and Information System for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Accounting Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the Department, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1996/97 - 2000/01. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. HOU230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Housing for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Department of Housing for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1997/98 - 1999/00. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. RES230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Presidency for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Presidency for the unqualified audit opinion expressed by the Auditor-General, and trust that future audit opinions will be equally unqualified.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1994/95 - 2000/01. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. PLG040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Provincial and Local Government for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Department for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee, however, put questions for clarification to the Accounting Officer on matters, which according to the Committee needed attention.

Having considered the written replies from the Department, the Committee is satisfied that the Accounting Officer is attending to the matters in question in terms of their PFMA obligations concerning financial management.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1993/94 - 1999/00. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. SOC040803.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on the Department of Social Development for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of the Department of Social Development for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the Accounting Officer to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1996/97 - 2000/01. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

Ref. No. SPA230603.RES

The Standing Committee on Public Accounts, having considered the Annual Report and the Report of the Auditor-General on Sport and Recreation South Africa for the financial year ending 31 March 2002, reports as follows:

The Committee commends the management of Sport and Recreation South Africa for the unqualified audit opinion expressed by the Auditor-General and trust that future audit opinions will be equally unqualified.

The Committee also noted the issues raised under emphasis of matter. The Committee expects the Accounting Officer to expeditiously rectify all the issues in question. The Committee will await the Report of the Auditor-General on the follow-up audit work in this regard.

Noting the above, however, the Committee wishes to bring the following to the attention of the Accounting Officer:

The Committee notes the unauthorised expenditure by the Department for the financial period 1996/97 - 2000/01. In order for the Committee to reach a conclusion on approval or disapproval of the unauthorised expenditure pending, the Committee requires the Accounting Officer to submit sufficient and appropriate evidence to Parliament, within 60 days after tabling of this report, clearly setting out, in each case:

• Whether it resulted out of negligence or male fide;
• Details of the person(s) specifically responsible for the actions that gave rise to the unauthorised expenditure;
• Whether specific/formal disciplinary or other actions were taken against the person(s) involved (If not, provide reasons why not);
• Whether the state suffered any losses;
• Details of corrective steps taken to prevent the recurrence;
• Whether the incident was reported to National Treasury and the Auditor-General;
• Details of the investigation and condoning of non-compliance by National Treasury or the Tender Board;
• Whether appropriate action was taken and/or details of the recovering of the amount, if non-compliance was not condoned;
• If the amount was not recovered, was the amount written off, and
• Whether the amount was properly disclosed in the relevant financial statements.

The Standing Committee on Public Accounts has held a hearing on Parliament and have considered their evidence on the Annual Reports and the Reports of the Auditor-General on the annual financial statements of Parliament, for the years ended 31 March 2001 and 31 March 2002, as well as certain papers referred to it. The Committee reports as follows:

The Committee commends the Accounting Officer and staff of Parliament for the Auditor-General's unqualified audit opinion expressed on both financial years and trust that future audit opinions will also be equally unqualified.

Noting the above, however, the Committee wishes to bring the following to the attention of Parliament:

1. Financial Management: PFMA applicability to Vote 2 ¾ Parliament

The Committee notes the continuing uncertainty pertaining to the legislative financial management framework applicable to Parliament. In the same way provincial legislatures may themselves be in this ambiguous position.

Given that the PFMA represents the public sector financial management best practice framework and further noting the absence of a singular legislative framework for Parliament and the nine Provincial Legislatures, the Committee wishes to strongly register its utmost concern with the slow progress made in finalising the necessary legislation.

Since the absence of a clear legislative framework makes it extremely difficult for all the relevant roleplayers, the continuing delay in this regard is becoming unacceptable as it impacts on the ability to exercise proper oversight over the institution tasked with holding the executive accountable.

The Committee therefore recommends that Parliament urge the Presiding Officers of Parliament to facilitate the process of introducing draft legislation in this regard within the next twelve months. That in pursuing this matter, there also be interaction with the Speakers of the Provincial Legislatures to ensure consistency of accountability of legislatures at national and provincial levels.

2. Budget: Priorities and process (Par 4.1.3, page 50 and par 4.1.1, page 49 of AR)

Section 3.1(d) and section 3.2 of the PFMA currently provides for the Presiding Officers to act as the Treasury of Parliament and further provides that surplus funds may be retained by Parliament.

During the year under review, the budget was exceeded by R17,463 million that would have been regarded as unauthorised expenditure if the relevant provisions of the PFMA had been applicable to Parliament.

The Committee therefore strongly recommends that Parliament urge the Presiding Officers of Parliament to develop regulations consistent with Treasury Regulations to regulate the use of funds, which in terms of the PFMA framework might be regarded as unauthorised.

Furthermore, these regulations must also provide a sound financial management framework for dealing with donor funding and a mechanism should be put in place to ensure the continuation of programmes when donor funding comes to an end and the programmes have not been finalised.

3. Risk Management and Fraud Prevention Plan (Par 6, page 46 of AR)

The Committee took note of the risk assessment that was completed during September 2002 and that it was taken into consideration in the development of the Fraud Prevention Plan. The Committee further took note of the implementation of a Fraud Prevention Plan as from 1 April 2003.

The Committee recommends that the Audit Committee provide a report to Parliament, within 60 days after tabling of this report in Parliament, on the effectiveness of the most recent Risk Assessment Exercise and Fraud Prevention Plans. The report should also indicate whether all risks identified have been addressed in the audit plan and that sufficient prevention has been taken to eliminate the identified risks. If required, the assistance of the National Treasury should be sought.

4. Internal Audit (Par 4.1.9, page 52 of AR)

1. the extent to which the risks identified during the risk assessment exercise are covered by the internal audit plan, and
2. the action plan for transfer of skills to permanent internal audit staff of Parliament.

1. Catering (Par 4.1.4, page 50 of AR)

The Committee is concerned about the current manual system in place instead of a computerised system for control over sales and stock. The Committee expressed their concern that although the implementation of a new computer system was identified as a priority during the hearing held on 8 May 2002, a new system is scheduled to be installed only during April 2003.

The Committee therefore recommends that the Accounting Officer submit a progress report to Parliament within 60 days after tabling of this report in Parliament, which will include timeframes of implementation and completion of the new computerised system.

2. Constituency allowances and financing of support staff of political parties (Par 4.1.6, page 51 of AR)

1. Improved rules be drafted and implemented with immediate effect to ensure political parties have effective, efficient and transparent management and internal controls in place.
2. Provision is made in the rules that Parliament obtains a certificate from the political parties' auditors that funds were utilised and spent in terms of the aforementioned rules.

1. Donor Funding (Par 3, page 45 of AR)

During the 2001-02 financial year, Parliament received donor funding in excess of R15 million. These funds are earmarked by the donors for specific projects and cannot be spent on other expenditure. Financial statements should be submitted to the donor on the spending of the funds.

During the hearing it was requested that the financial statements of these funds be forwarded to the Committee, but no such statements were received. The Committee expresses its utmost concern that when information is requested and agreed to it by the Accounting Officer that the requested information is not submitted. The Committee therefore recommends that the Accounting Officer as a matter of urgency provides Parliament with the assurance that such statements are available/exist for the 2001-02 financial year and would also be available for auditing during the 2002-03 financial year.

2. Accounts receivable (Note 11.1, page 63 of AR)