ANNUAL REPORT
April 2003 to March 2004
SOUTH AFRICAN HUMAN RIGHTS COMMISSION Annual Report 2003/2004
Annual Report - April 2003 to March 2004
Programmes
Introduction
In order to fulfil its mission to be an effective institution for the promotion and protection of human rights, the Commission defined the following key objectives:
To establish the Commission as a resource and a focal point for human rights in South Africa;
To raise awareness of human rights and the role of the Commission;
To investigate individual and systemic complaints of human rights violations and provide appropriate redress;
To provide a comprehensive research and documentation facility designed to advance human rights, through the monitoring and assessment of the observance of human rights; especially social and economic rights;
To develop a sustainable culture of human rights through education and training; and
To maintain and continue to implement an integrated human resource management strategy and system.
These key objectives correspond to the SAHRC programmes and are elaborated in the outputs, service delivery indicators and targets defined in the Commissions Strategic Business Plan for the period. The Strategic Business Plan guides the Commissions work and it is against the outputs planned here that the Commission measures its performance in its Annual Report. This chapter reports on the performance of the Commission per programme in relation to the Strategic Business Plan 2003/4 2005/6. The Commission has chosen as its focus areas in its second term the promotion of equality and the alleviation of poverty, and its work reflects this choice. Structure and Functioning under the guidance and authority of Commissioners and the Chief Executive Officer, the work of the SAHRC is conducted from offices of the Secretariat.
The Secretariat at head office consists of Management, the Legal Services Programme; the Education and Training Programme; and the Research and Documentation Programme. In addition, the Secretariat had 6 provincial offices during 2003-2004, which served to raise awareness and deal with violations of human rights at a local level. A seventh office in the Northern Cape was established after 31 March 2004, and while there are currently no offices in Mpumalanga and the North West province, Commissioners and Departments at head office served these areas through some of their programmes. In addition to day-to-day communication, the Commission strives to integrate its work through structured interactions including: quarterly plenary meetings (of Commissioners and the Secretariat), management meetings, and meetings of inter-departmental committees, which are chaired by a Commissioner. There is a Complaints Committee, an Equality Committee, and a Promotion of Access to Information Committee.
Chapter2
Programmes
Deputy Chairperson Zonke Majodina, Commissioner Charlotte, McClain-Nhlapo and Chairperson Narandran Kollapen at the launch of Human Rights Week
Programme 1: Commissioners
Objectives
To raise the profile of the Commission by engaging with various stakeholders, including government and civil society on issues relating to human rights;
To ensure strategic interventions on various human rights issues such as policy development;
To contribute to the creation of a human rights body of knowledge; and
To ensure the fulfilment of the Commission's constitutional and statutory mandates. Main activities
The Commissioners help develop the policy and priorities for the Commission. They provide guidance and assistance and oversee significant aspects of the work of the Commission, including work in terms of PAIA, PEPUDA and the socio-economic rights mandate of the Commission. Commissioners also exercise the oversight role required by the Human Rights Commission Act.
Commissioners represent the SAHRC nationally and internationally within the human rights community, giving presentations and engaging in networking and advocacy. They write articles on human rights matters and generally engage with the media. Their work includes policy development and monitoring legislative developments. Commissioners undertake provincial work, and preside over public hearings, inquiries and mediations.
Annual Report - April 2003 to March 2004
Outputs and service delivery trends
Outputs Consultative meetings with government ministries, statutory bodies and members of civil society Strategic interventions on human rights Attendance of meetings and reports to CCANI, UNHRC and ICC
Reports on monitoring of treaty obligations and country reports Service delivery indicator and target Established presence of Commission and improved promotion, protection and monitoring of human rights in the provinces and nationally. Networking and partnering with relevant stakeholders.
Section 5 Committees -
advising the Commission on particular human rights issues and contributing to the policy development of the Commission. Number of interventions in the focus areas of child rights, disability, older persons, non-nationals, NGO/CBOs, international standards, HIV/Aids, etc.
Written reporting mechanisms within the Commission on human rights issues for publication, to establish a human rights body of knowledge.
Effective participation in and reporting to regional and international human rights institutions and bodies and promoting the work of the African Commission. Continuous monitoring of international treaty obligations and country reports of the South African Government.
Actual performance against target Meetings with members of Cabinet, the Presidency and Statutory Bodies; roundtables with stakeholders such as traditional leaders and NGOs; regular interaction with other Chapter 9 Institutions.
Visits to Lindela Repatriation Centre; meetings with traditional leaders on initiation schools; visits concerning prisoners with disabilities; visits to detention facilities for children; roundtable discussions on key issues (hate speech, hate crimes, culture, equality). Meeting of CCANI; drafting of the international disability convention; meeting of FAO and meeting of UNHRC in Geneva.
Programmes
Commissioners Presentations: International
Total: 18
Consultative meetings
This year saw the Commission strengthening its engagement with other constitutional institutions. The Commission was involved in ongoing consultation with the Department of Justice, Public Protector (PP) and the Commission on Gender Equality (CGE) with regard to overlapping areas of work, and the relationship between Chapter 9 institutions, the Department of Justice, and Parliament. The Commission has also interacted with the Pan South African Language Board (PANSALB) and the Commission for the Promotion and Protection of Cultural, Religious and Linguistic Communities (CPPCRLC), and was involved in interviewing and nominating candidates for appointment to the latter.
Following the release of the Fourth Economic and Social Rights Report, the Commission had productive meetings with the relevant government departments. Channels of communication with government have been opened, and the Commission and government have begun to meet regularly in the course of compiling the report to share views.
The expertise and guidance of the Commission have been sought by various statutory bodies on which members of the Commission serve, including the South African Law Commission and the Council on Correctional Services. The Commission continues to chair the Equality Review Committee, established in terms of PEPUDA. The SAHRC enjoys international regard, with Kenya, Germany, Portugal, Mexico, Switzerland, India, China, Uganda, England, Ireland, Hungary and Slovakia being just some of the countries that have sought advice. The Commission has hosted delegates from human rights organisations in Brazil, Indonesia, Norway and Ghana.
Annual Report - April 2003 to March 2004
Commissioners are sought after to give papers and presentations on human rights issues nationally. Numerous provincial visits were undertaken in order to consolidate the Commissions relations with government, civil society, traditional leaders and other roleplayers at local level, as well as to support the work of the Commission in the provinces. Visits to schools, hospitals and other institutions were also conducted. These included visits to Manguang prison, Baysvlei police station, Grootveli prison, and Dyambu youth centre for juvenile offenders awaiting trial in Krugersdorp. The Commission has begun to extend existing relationships with government, parliament and civil society to engage with the private sector on human rights matters. Commissioners Presentations: National
Total: 97
Programmes
Strategic interventions
Subsequent to the launch of the Report on the Inquiry into Human Rights Violations in Farming Communities in September 2003, the Commission has developed a draft plan for the implementation of the recommendations in the report, and an intern has been employed to assist with the implementation of the plan.
The Commission has been involved in the evolution of the new immigration legislation through various submissions on drafts of the Bill. Work to safeguard the rights of nonnationals continued through the monitoring of the Lindela Repatriation Centre for undocumented immigrants, training workshops for immigrants and police officers and collaboration with various local and international civil society organisations. The Commission is also engaged in work to secure education for refugee children, with a focus on Gauteng.
Commissioners conducted an investigation into the treatment of prisoners with disabilities in Barberton Prison and an investigation into child-rape in Sterkfontein Care Facility.
Programmes
The SAHRC has been part of the development of sectoral anti-racism programmes, including involvement in the National Forum Against Racism and National Anti- Discrimination Forum. The judgment that the phrase Kill the farmer kill the boer constitutes hate speech will be the first decision of the Commission to be published in the Law Reports, and has led to the development of important benchmarks in terms of free speech in relation to dignity and tolerance. The SAHRC has also engaged with the issue of hate crimes, drafting a background paper and convening a seminar on 3 September 2003.
A workshop on corporal punishment was hosted by the SAHRC on 21 October 2003, resulting in the establishment of a corporal punishment forum. The Commission has made submissions and comments on the Anti-Terror Bill, the Communal Land Rights Bill and the Traditional Leadership and Governance Framework Bill, amongst others. There is continued involvement in the task team drafting policy and legislation for older persons and the Commission has been instrumental in forming a South African chapter of the African Geriontological Society. The Commission continues to focus on securing economic and social rights for older persons. Participation in regional and international human rights bodies and monitoring of treaty obligations
The Commission is participating in the development of a United Nations Convention on the Rights of Persons with Disabilities, a specific, comprehensive and integrated international instrument to protect the rights of peoples with disabilities. Commissioners were part of the South African delegation to Rome to attend the Food and Agriculture Organisation of the United Nations (FAO) working meeting on the development of voluntary guidelines on the right to food.
The SAHRC is playing host for a three-year period (2002-2004) to the Secretariat for African National Human Rights Institutions, and hosted the Meeting of CCANI from the 23 - 24 February 2004.
Annual Report - April 2003 to March 2004
Programme 2: Management
Objectives
To provide efficient, effective, transparent and economical corporate services;
To develop and implement an integrated human resource management strategy;
To maintain and develop high-level information and communication technology systems;
To develop financial, administrative and procurement systems in line with the Public Finance Management Act (PFMA) and Treasury prescripts and regulations; and
To provide administrative and management support services to the Commissions provincial offices.
Main activities
This programme consists of the Office of the Chief Executive Officer, that is constituted of the Office of the Deputy Chief Executive Officer, responsible for the management of provincial offices, Human Resources, Information Technology, and Finance and Administration. Its primary focus is on ensuring the proper and efficient management of public resources. It provides vital corporate services to enable the Commission to meet its objectives and targets. Primary activities include but are not limited to strategic planning, spearheading projects, interaction with local and international stakeholders and organisations, securing donor funding, system support, payroll management, employee relations, internal audit, procurement, financial reporting, and budgeting. Human Resources focuses on the continuous development and implementation of an integrated human resource management strategy and includes the following:
Capacity building and organisational development;
Remuneration management;
Employee well-being;
Human resources administration and management;
Labour relations and employment equity;
Benefit administration; and
Management of policies and procedures.
The provision of efficient financial services to the SAHRC remains a core function of this programme and relates to:
Review of IT master systems plan;
Installation of a data recovery and back-up system;
Management of IT systems and network and complaints handling system;
Monitoring IT security systems; and Maintaining hardware and software.
The provision of efficient financial services to the SAHRC remains a core function of this programme and relates to:
Auditable input for the compilation of the Annual Financial Statements within two months after the end of the financial year;
Implementation and strict adherence to policies and procedures;
Internal and external audit procedures;
Compilation of the Commission's operational and capital budget;
Compilation of monthly management reports to National Treasury per prescribed transcripts;
Programmes
Compilation of internal and provincial monthly management reports per cost centre with variance analysis and commentary;
Reconciling, compiling and housing accounting records for donor-funded projects, with the distribution of quarterly reports to donors;
The submission of the three-year Medium Term Expenditure Framework (MTEF);
Processing and administering payments, invoices, claims and requisitions;
Controlling petty cash; and
Monitoring and implementing a risk and fraud prevention plan. The procurement and administrative support services include the following:
Finalising internal tender procedures;
Maintaining a computerised fixed assets register;
Ensuring proper utilisation and maintenance of Commission resources;
Developing and maintaining tendering and procurement procedures;
Ensuring safety and security for the Commission; and
Undertaking procurement and provisioning processes.
The Information Technology division of this programme deploys information technology (IT) and system support to assist the SAHRC in its functioning. The following activities are undertaken:
Review of IT Master Systems Plan;
Installation of a data recovery and back-up system;
Management of IT systems and network and complaints handling system;
Monitoring IT security systems; and
Maintaining hardware and software.
Outputs and service delivery trends
Outputs
Human resource management strategy Service delivery indicator and target To further develop and refine human resource strategies by developing appropriate policies, systems and structures. The following strategies will constitute a nucleus of work:
Job evaluation
Performance management
Management development
Staff development
Career planning and management. Actual performance against target Equate Job Evaluation System implemented. Performance Management Agreements and performance evaluations completed. Training needs analysis reports completed and relevant training is being conducted. Substantial number of policies, systems and structures implemented. D-Bit Leave System installed.
Programmes
Annual Report - April 2003 to March 2004 Outputs and service delivery trends (cont.)
Outputs
Financial management and administration systems Information and communications technology systems External and Internal audit services Service delivery indicator and target Timely finalisation of annual financial statements for auditing by the Auditor- General in terms of the PFMA.
MTEF budget submission for the 2004/05 - 2005/06 period to National Treasury by 30 June 2004. Preparation of monthly expenditure reports by 10th of each month to Accounting Officer for submission to Executive Authority and National Treasury by the 15th of each month in terms of the PFMA provisions. Review financial policy and procedure by 30 June 2004. Integration of Pastel accounting system with DBit payroll system. Development and maintenance of systems, programmes, hardware and software in terms of the Commission's IT Security Policy and Master Systems Plan. Charms system support and maintenance. Full implementation of internal audit function in terms of Treasury requirements (including 4 meetings for the internal audit committee). Actual performance against target AFS submitted on the 7 July 2004 to the Auditor- General's Office.
Achieved.
Major improvement in the accuracy of reports.
Done.
Work in progress. Video conferencing facility has been extended to all provincial offices. Advanced upgrades to the server completed. CHARMS in the process of being replaced by a local system.
Network system in the Northern Cape office has been established. WAN and internet/email have been upgraded. CCTV and access control system has been installed. Outsourced internal audit function in place. Audit committee met at least 4 times.
Programmes
Human resources
The Job Evaluation Committee has been established and committee members were trained in terms of the Equate Job Evaluation System. Various positions have evaluated and the committee is in the process of ratifying the information for implementation. The Employment Equity Committee has been constituted and the Employment Equity policy
Programmes
and plan has been implemented. The Commission is in compliance with the Employment Equity Act. An electronic D-Bit Leave System has been implemented to facilitate accurate recording and utilization of leave. Performance agreements for Senior and Middle Management have been implemented, in terms of which performance is being evaluated. More structured and regular meetings with the trade union are being conducted in order to enhance harmonious labour relations. A new competitive medial aid scheme has been introduced as part of the improvement of employee well being. Finance and administration
The internal audit function in terms of Treasury requirements and the PFMA has been implemented and the internal audit committee meets regularly. Risk assessments have been done and a risk management strategy is being developed. The computerised fixed assets register is updated and maintained. Verified monthly financial reports are submitted to internal and external recipients timeously. Asset tagging is being procured to identify and record assets. The internal procurement policy has been implemented and the supply chain management processes and procedures are being incorporated. Information and communications technology
The Master Systems Plan is used to ensure the effective expansion and upgrade of the support system, to meet the business requirements of the Commission. Video conferencing facilities have been installed in the national office and in most provincial offices. The Commission has acquired a new server to upgrade the exchange server and replaced the hub with a switch to ensure efficient and sustainable information technology systems. A disaster recovery plan has been implemented in conjunction with Metrofile, an offsite document and data storage company. Office of the Chief Executive Officer In addition to the core support services, this programme further raises the Commission's profile through making various strategic interventions into human rights issues. Among other activities, this Office:
Coordinates the activities of the Secretariat of African National Human Rights Institutions (ANHRI);
Actively participates in the strategic direction and support of the ANHRIs;
Attends and participates in the meetings of International Human Rights Institutions,
including the United Nations;
Makes presentations on human rights issues nationally and internationally; and
Exercises overall management and oversight of all programmes within the Commission.
Annual Report - April 2003 to March 2004 Programmes
Deputy CEO Bongani Khumalo speaks at the Launch of the Fourth Economic and Social Rights Report, April 2003
CEO Lindiwe Mokate and HOD Education and Training Andre Keet at capacity building for African National Human Rights Institutions
A delegation from Sri Lanka visiting the Commission
Programme 3: Advocacy
Objectives
To establish a communication-friendly environment within the Commission and with external stakeholders/role-players;
To promote human rights awareness by implementing an effective and efficient communications strategy;
To promote the work and corporate image of the Commission through campaigns and public relations initiatives; and
To promote specific campaigns and messages on the rights of children, disabled and older persons, non-nationals and people living with HIV and AIDS. Note
In 2003 the SAHRC reviewed its structures and operations in relation to the promotional functions of advocacy, education and training. To ensure a more streamlined, effective and efficient delivery of these services, the Advocacy Programmes campaigns and public education functions were reallocated to the Education and Training Programme, and a Media and Communications Programme was established to handle the publications and media functions.
This restructuring process resulted in the revision of the outputs defined for the Advocacy Programme in the Strategic Plan 2003/4 - 2005/6. As a consequence, the following section reports against the objectives of the newly formed Media and Communications Programme, and the functions of the Advocacy Programme now performed by the Education and Training Programme are contained in the relevant section. The fact that the Media and Communication Unit was formed 6 months into the financial year, and required the development of new systems and the recruitment of staff, should be taken into consideration.
Media and Communications
Objectives
To establish a communication friendly environment within the Commission and with stakeholders / role-players;
To promote human rights awareness by implementing an effective and efficient communications strategy; and
To promote the work and corporate image of the Commission through public and media relations initiatives. Main activities
The programme develops a network of contacts in the mainstream and alternative media to ensure coverage of the SAHRC. It works to ensure ongoing media coverage of the SAHRC as well as organising event-specific coverage. The programme obtains coverage in all mediums: television, print, commercial and community radio. In addition, the media is monitored daily to track the representation of the SAHRC and human rights issues in general. On the basis of this monitoring, strategic interventions into press coverage are made. A weekly dispatch, tracking key trends in the media with regards to human rights issues, is circulated within the Commission.
Programmes
Annual Report - April 2003 to March 2004 Outputs and service delivery trends
Outputs
Publications, promotional materials, website, and Intranet Annual Report Media liaison, media statements and articles, and media monitoring Corporate and Public Relations Initiatives Service delivery indicator and target Intranet to improve internal communications. Targeted distribution of the following publications: Kopanong; My Rights Your Rights. Targeted distribution of the following promotional materials: SAHRC General Poster; SAHRC Diary; SAHRC Annual Calendar. Production, publication and distribution of annual report in terms of PFMA requirements to Parliament, Office of the Auditor General and National Treasury. Quarterly Report on Commissions media coverage.Improved coverage of the Commission in national and provincial media.
Improved corporate image of the Commission. 2 Corporate Profiles of the Commission in leading magazines.
Actual performance against target Implementation of Intranet planned for 2004/5. Kopanong is being reconceptualised. My Rights Your Rights is in the process of production.
Report on the Inquiry into Human Rights Violations in Farming Communities and Report on the Proceedings of the PAIA Indaba were produced. Produced and distributed a Calendar to commemorate 10 years of democracy. Various posters and publications were distributed. The Annual Report was produced.
The work of the Commission is covered across a fair range of media (32 newspapers carried 197 articles during the year under review). There was also wide coverage in the broadcast media. The Commission is accessed for comment on average 3 times a day. 1000 utility buckets and 1000 eco-friendly bags were produced for the annual Human Rights Week celebrations and distributed to community members.
Programmes
Promotional materials for corporate branding and for specific campaigns are conceptualised, designed and sourced. The programme is responsible for the editing, design, layout and distribution of occasional reports of the SAHRC, and the Annual Report. It updates and develops the Commissions website, produces the Commissions newsletter, calendar, greetings cards, and other communication material as needed.
Publications, promotional materials, website and Intranet Because of the restructuring, the main publications produced were occasional reports of the Commission. In addition, a number of posters were reprinted. A calendar celebrating 10 years of democracy was produced and distributed to key stakeholders of the Commission. The publications of the SAHRC continue to be much sought-after and used in various contexts by diverse role-players. These are some publications of the SAHRC:
Further, the restructuring process impacted on the capacity to distribute materials. The following table refers only to materials printed in 2003.
Programmes
Audited Financial Statements For the year ended 31 March 2004
Annual Report - April 2003 to March 2004
SOUTH AFRICAN HUMAN RIGHTS COMMISSION
Report of the Audit Committee
Our report for the financial year ended 31 March 2004 is set out below
Audit Committee Members and Attendance: The Audit Committee consists of the members listed hereunder who meet a minimum of four times per annum in terms of the proposed Audit Committee Charter. During the year under review four (4) meetings were held
Name of Member Number of Meetings Attended Carin Strickett 4 Alan Mackenzie 4 Tshiamo Sedumedi 4 Lindiwe Mokate 4 Audit Committee Responsibility The Audit Committee reports that it has not been able to comply with all its responsibilities arising from section 38 (1)(a) of the PFMA and Treasury Regulation 3.1.13, due to the limited scope of internal audit work performed. The internal audit function was outsourced during November 2003. The Audit Committee also reports that it proposed formal terms of reference as its Audit Committee charter, however this document had not been approved at year-end
The Effectiveness of Internal Control The system of internal control is of concern to the Audit Committee. A risk assessment was performed during the financial year under review. Many matters considered to be a high risk were highlighted, however the internal audit plan does not adequately address all of these matters in the short term
The Audit Committee has sympathy for the CEO, who is hampered by skills shortages that have lead to a deterioration in the financial management capacity of the SAHRC and this will take time to correct through the filling of vacancies and by training. The CEO has dealt with this matter in her report and the Audit Committee concurs with the necessity for her plans to address this matter
Evaluation of Financial Statements The Audit Committee has: Reviewed, suggested amendments where appropriate and discussed with the Auditor-General and the Accounting Officer the audited annual financial statements to be included in the annual report
Reviewed the Auditor-General's management letter and the management response thereto
Reviewed all audit adjustments recommended and effected
The Audit Committee accepts the conclusions of the Auditor-General on the Annual Financial Statements and is of the opinion that the audited Annual Financial Statements be accepted and read together with the report of the Auditor-General
Chairperson of the Audit Committee
1 October 2004
Audited Financial Statements Annual Report - April 2003 to March 2004
APPROVAL OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004
The financial statements of the South African Human Rights Commission are the responsibility of the Accounting Officer of the Commission, which she fulfils primarily by established and maintained accounting systems and practices that are adequately supported by systems of internal control. Such controls provide assurance that the assets of the Commission are safeguarded, and transactions are executed in accordance with the Commission's policies and procedures and that the financial records are reliable
The financial statements appear on pages 70 to 82
Mr Narandran Kollapen CHAIRPERSON
Ms Lindiwe Mokate CHIEF EXECUTIVE OFFICER
Audited Financial Statements
Audited Financial Statements REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE FINANCIAL STATEMENTS OF THE SOUTH AFRICAN HUMAN RIGHTS COMMISSION FOR THE YEAR ENDED 31 MARCH 2004
1. AUDIT ASSIGNMENT
The financial statements as set out on pages 70 to 82, for the year ended 31 March 2004, have been audited in terms of section 188 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996), read with sections 3 and 5 of the Auditor- General Act, 1995 (Act No. 12 of 1995) and section 16(2) of the Human Rights Commission Act, 1994 (Act No. 54 of 1994). These financial statements, the maintenance of effective control measures and compliance with relevant laws and regulations are the responsibility of the accounting officer. My responsibility is to express an opinion on these financial statements, based on the audit
2. NATURE AND SCOPE
The audit was conducted in accordance with Statements of South African Auditing Standards
Those standards require that I plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement
An audit includes: examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements
assessing the accounting principles used and significant estimates made by management and evaluating the overall financial statement presentation
Furthermore, an audit includes an examination, on a test basis, of evidence supporting compliance in all material respects with the relevant laws and regulations, which came to my attention and are applicable to financial matters
I believe that the audit provides a reasonable basis for my opinion
3. AUDIT OPINION
In my opinion, the financial statements fairly present, in all material respects, the financial position of the South African Human Rights Commission at 31 March 2004 and the results of its operations and cash flows for the year then ended, in accordance with South African Statements of Generally Accepted Accounting Practice and in the manner required by the Public Finance Management Act, 1999 (Act No. 1 of 1999) as amended
4. EMPHASIS OF MATTER
4.1 Late submission of the financial statements
Annual Report - April 2003 to March 2004
Audited Financial Statements
In terms of section 40(1)(c)(i) of the Public Finance Management Act, 1999 (Act No. 1 of 1999) (PFMA) the accounting officer must submit financial statements within two months after the financial year to the Auditor-General for audit. The financial statements were only submitted on 7 July 2004
4.2 Reconciliations
General ledger reconciliations in respect of bank and cash balances, salaries and wages
accounts receivable, accounts payable, fixed assets and projects were not prepared on a monthly basis throughout the period, and were only compiled subsequent to the yearend
4.3 Staff advances For the year under review, the staff advance policy was not adhered to. Some deviations from the policy were: Staff loans were repaid in more than three instalments
In certain instances the advances granted exceeded the net salary of the recipient
Employees were not taxed on fringe benefits received
Staff members received more than one advance during the year under review
4.4 Internal audit and audit committee
Section 38(1)(a)(ii) of the PFMA prescribes that the accounting officer is inter alia responsible for maintaining a system of internal audit under the control and direction of an audit committee. Our audit identified the following:
4.4.1 Internal audit
The internal audit function was not operational for the full period under review. An internal audit charter and audit plan could also not be submitted for audit purposes. No audit reports were issued during the period under review
4.4.2 Audit committee
In addition to its responsibilities in terms of section 38(1)(a)(ii) the audit committee did not fulfill its mandate in terms of the draft audit committee charter:
The audit committee charter was not approved
The audit committee did not evaluate the effectiveness of the internal audit for the period under review
4.5 Supply chain management
In terms of section 76(4)(c) of the PFMA the National Treasury may make regulations or issue instructions applicable to all institutions to which this Act applies concerning the determination of a framework for an appropriate procurement and provisioning system which is fair, equitable, transparent, competitive and cost effective
On 5 December 2003 the National Treasury issued regulations regarding a framework for supply chain management in terms of section 76(4)(c) of the PFMA (Government Gazette No. 25767). At 31 March 2004, the Commission did not develop and implement a framework for supply chain management
Audited Financial Statements
5. APPRECIATION
The assistance rendered by the staff of the South African Human Rights Commission during the audit is sincerely appreciated
Imran Vanker for Auditor-General Johannesburg 4 October 2004
Annual Report - April 2003 to March 2004
MANAGEMENT REPORT for the year ended 31 March 2004 The Chief Executive Officer presents her report for the year ended 31 March 2004
1. General Overview
1.1 The functions and powers of the South African Human Rights Commission (SAHRC) as contained in section 184 of the Constitution (Act No. 108 of 1996) are the following:
Functions: Promote the respect for human rights and a culture of human rights
Promote the protection, development and attainment of human rights; and Monitor and access the observance of human rights in the Republic
Powers:
To investigate and to report on the observance of human rights
To take steps to secure appropriate redress where human rights have been violated
To carry out research
To educate; and
To require relevant organs of state to provide the Commission with information on the measures that they have taken towards the realization of the rights in the Bill of Rights concerning housing, health care, food, water, social security education and the environment
1.2 Vision
The South African Human Rights Commission (SAHRC) seeks to be an effective instrument for the promotion and protection of human rights, to be the focal point for human rights practice in South Africa and to be accessible to all South Africans
1.3 Mission Statement
The South African Human Rights Commission (SAHRC) is a national institution established to entrench constitutional democracy through the promotion and protection of human rights by:
Addressing human rights violations and seeking effective redress
Monitoring and assessing the observance of human rights
Raising awareness of human rights issues; and Education and training on human rights
Audited Financial Statements
Audited Financial Statements MANAGEMENT REPORT
for the year ended 31 March 2004
1.4 Key Objectives
To be an effective institution for the promotion and protection of human rights the SAHRC will pursue the following primary objectives:
To establish the SAHRC as a resource and a focal point for human rights in South Africa
To raise awareness of human rights and the role of the SAHRC
To investigate individual and systematic complaints of human rights violations and provide appropriate redress
To provide a comprehensive research and documentation facility designed to advance human rights, through the monitoring and assessment of the observance of human rights, especially social and economic rights
To develop a sustainable culture of human rights through education and training; and To maintain and continue to implement an integrated human resource management strategy and system
1.5 Programme and output details for the year ended 31 March 2004
The SAHRC pursued the following objectives: Programme 1: Commission To raise the profile of the SAHRC by engaging with various stakeholders including government and civil society on issues relating to human rights
To ensure strategic interventions on various human rights issues such as policy development
To contribute to the creation of a human rights body of knowledge; and
To ensure the fulfillment of the SAHRC constitutional and statutory mandate
Programme 2: Management
To provide efficient, effective and economical corporate services
To develop and implement an integrated human resource management strategy
To maintain and develop high-level information and communications technology systems; and To develop financial, administrative and a procurement system in line with the PFMA and treasury pre-scripts and regulations
Programme 3: Advocacy To establish a communication-friendly environment within the SAHRC and with external stakeholders / role players
To promote human rights awareness by implementing an effective and efficient communications strategy
To promote the work and corporate image of the SAHRC through campaigns and public relations initiatives; and To promote specific campaigns and messages on the rights of children
disabled and older persons, non-nationals and people living with HIV and AIDS
Programme 4: Legal Services To investigate the individual and systemic complaints of human rights violations
and To provide appropriate redress and resolve disputes regarding violations
Annual Report - April 2003 to March 2004 MANAGEMENT REPORT for the year ended 31 March 2004
Programme 5: Research and Documentation
To monitor and assess the observance of economic and social rights
To monitor and assess the observance of human rights, including the right to quality and the right to information; and To maintain a leading human rights library and documentation centre
Programme 6: Education and Training
To develop training materials on human rights education and training, especially equality and anti-discrimination and human rights training methodology
To conduct training, workshops, seminars, presentations and capacity building programmes on equality, economic and social rights, promotion of access to information, farming communities and the SAHRC focus areas and responding to requests for training from organizations, communities etc
To provide in-house capacity building for the SAHRC on the equality legislation
access to information and general human rights training methodology
To ensure the institutionalization of human rights education and provide for system of quality assuring the education and training programmes of the SAHRC
To implement human rights education projects in line with the strategic objectives of the SAHRC, nationally and regionally; and To ensure quality assurance in the education and training initiatives of the SAHRC
Programme 7: Provinces To enhance the accessibility of human rights services to ordinary people at a local level
To promote human rights and create awareness among all stakeholders; and
Investigation of individual and systemic complaints of human rights violations at the point of occurrence and to provide appropriate redress
2. General review of the state of financial affairs
2.1 Policy Decisions The SAHRC played a central role in the development of the Policy on Ageing and the formulation of the Older Persons Bill
2.2 Significant events that have taken place during the year
Programme 1: Commission
The SAHRC launched its report on the inquiry into human rights violations in the farming communities
The SAHRC made submissions on the Immigration Bill and hosted a workshop on the Bill with various stakeholders
The SAHRC continues to monitor the Lindela Repatriation Centre to promote the observance of human rights of detained non-nationals
The SAHRC made presentations on the development of a United Nations Convention on the Rights of Persons with Disabilities; and Training has been conducted on the Promotion of Equality and Prevention of Unfair Discrimination Act, that was primarily aimed at judicial officers
Audited Financial Statements
Audited Financial Statements
MANAGEMENT REPORT for the year ended 31 March 2004 Programme 2: Management
The SAHRC has established internal strategies and procedures relating to human resource management, financial management and administration and information technology; and
The internal audit function has been initiated, and intervention has been obtained from the audit committee, and external audit firms
Programme 3: Advocacy The SAHRC restructured the Advocacy programme following a review of operations
A Media and Communications unit was established to deal with the internal and external communication functions
The public outreach and education functions were moved to the Education and Training programme
The Media and Communications unit has ensured public access to the SAHRC information materials through the placement of all major reports, publications and policy papers on the website
Various publications, posters and reports of the SAHRC have been distributed to members of the public, NGOs / CBOs and government departments; and The unit has also ensured that the work of the SAHRC was covered by all major national, regional and local print and electronic media
Programme 4: Legal Services Case manager system was implemented to track complaints more effectively and Resolved cases include access to a courtroom for a wheelchair bound attorney, and the right to vote for certain categories of South African citizens living abroad
Programme 5: Research and Documentation The Fourth Economic and Social rights Report was launched in all provinces
A workshop was hosted on Traditional Leaders and Economic and Social Rights
The format of the draft Fifth Economic and Social Rights Report has been changed from one large omnibus publication to eight reports (one per right) with a common introductory chapter
The PAIA Committee was established to oversee its activities; and
The Equality unit came into existence with a clear legislative objective of overseeing the effective implementation of the Promotion of Equality and Prevention of Unfair Discrimination Act
Programme 6: Education and Training
As a result of internal restructuring, the public education and outreach functions were added to the key objectives of this programme
The SAHRC played a central role in ensuring the centrality of human rights in the curricula for General and Further Education and Training
Two educational publications relating to the formal education system were released and the Standards Generating Body on Human Rights, Democracy and Peace Education developed unit standards for registration on the National Qualifications Framework
Annual Report - April 2003 to March 2004
MANAGEMENT REPORT for the year ended 31 March 2004
The outreach of the SAHRC with workshops and Omnibus Training surpassed the output of 357 educational interventions in the 2002/3 financial year, with more than 400 interventions; and
During Human Rights Week, more than 15 workshops and visits to a variety of institutions and communities took place
Programme 7: Provinces The SAHRC has six existing provincial offices that serve as an extension of the activities at Head Office
2.3 Spending Trends
Audited Financial Statements Programme Expenditure Outcome
Audited Audited Audited Audited
R'000 R'000 R'000 R'000
2000/01 2001/02 2002/03 2003/04
Commission 9,229 6,175 5,922 3,390
Management 6,351 7,431 7,050 12,788
Advocacy 1,353 3,992 3,666 1,468
Legal services 1,432 2,614 2,607 2,024
Research and
Documentation 1,949 2,957 2,896 3,442
Education and
Training 1,038 2,444 2,317 1,943
Provinces 2,779 3,351 3,743 4,403
Total 24,131 28,964 28,201 29,458
Standard items of expenditure
Programme Expenditure Outcome
Audited Audited Audited Audited
R'000 R'000 R'000 R'000
2000/01 2001/02 2002/03 2003/04
Personnel 11,951 14,799 14,382 18,330
Administrative 5,526 3,336 3,102 2,005
Inventories 1,524 603 564 1,178
Equipment 823 480 282 3,093
Land and buildings 2,856 2,731 2,538 1,860
Professional
services 1,451 7,015 7,333 2,992
Total 24,131 28,964 28,201 29,458
Baseline allocation 21,780 21,899 27,401 32,728
Audited Financial Statements STATEMENT OF RESPONSIBILITY
for the year ended 31 March 2004
By the Chief Executive Officer The financial statements have been prepared in accordance with the policies, which have been applied consistently in all material respects, unless otherwise indicated. However
where appropriate, meaningful, additional information has been disclosed to enhance the usefulness of the financial statements and to comply with the statutory requirements of the Public Finance Management Act, Act 1 of 1999 (as amended by Act 29 of 1999), the Treasury Regulations for Departments and Constitutional Institutions issued in terms of the Act, and Generally Accepted Accounting Practice (GAAP)
To the best of my knowledge, all representations made in the Annual Financial Statements are appropriate and valid
Commissioners The following persons have served as Commissioners during the period under review:
Name Capacity
N Kollapen Chairperson
Z Majodina Deputy Chairperson
T Manthata Commissioner
C McClain-Nhlapo Commissioner
K Govender Part-time Commissioner
L Wessels Commissioner
Role and Function
The Chief Executive Officer is the accounting officer of the SAHRC in terms of the Public Finance Management Act (PFMA)
The Management Committee is responsible for the adoption of strategic plans, the monitoring of operational performance and management, the determination of policy and processes to ensure the integrity of the SAHRC risk management and internal controls
Audit Committee Members Number of Meetings Attended
Ms. C Strickett (Non-Executive) 4
Mr. AJ Mackenzie (Non-Executive) 4
Mr. T Sedumedi (Non-Executive) 4
Ms. L Mokate (Executive) 4
The audit committee is responsible for amongst other matters, improving management reporting by overseeing the audit function, internal controls and the financial reporting process
Risk Management
The system of internal control is designed for the different components within the SAHRC
to tailor and adapt risk management processes to suit specific operational circumstances
The risk management strategy, which includes the fraud prevention plan, is used by all managers for continuous monitoring of risk and control processes Internal Audit The internal audit function has been initiated with the assistance of the audit committee and an external firm of auditors
Annual Report - April 2003 to March 2004
STATEMENT OF RESPONSIBILITY
for the year ended 31 March 2004
Code of Ethics
A code of ethics has been developed and implemented requiring all employees to maintain the highest standards of behaviour. The code provides clear guidance on expected behaviour and has been complied with
SAHRC Address 29 Princess of Wales Terrace
Private Bag 2700, Houghton, Johannesburg, 2041
Bankers
First National Bank, Parktown
Chief Executive Officer
The Chief Executive Officer during the year under review was Ms. L Mokate
Property, plant and equipment There have been no major changes to the property, plant and equipment held during the period under review nor have there been any changes in the policy relating to the use thereof
Subsequent Events
There have been no facts or circumstances of a material nature that have occurred between the accounting date and the date of this report. The late submission of the annual financial statements is attributed to the high staff turnover experienced within the management of the financial section
Auditors
Office of the Auditor-General
The annual financial statements for the year ended 31 March 2004 as set out on pages 70 to 82 were submitted for audit on 07 July 2004 and were approved by the accounting officer in terms of section 51(1)(f) of the Public Finance Management Act, 1999 (Act No, 1 of 1999) as amended, and is signed on behalf of the SAHRC by:Ms. L Mokate
Chief Executive Officer
Audited Financial Statements
Audited Financial Statements SOUTH AFRICAN HUMAN RIGHTS COMMISSION BALANCE SHEET AS AT 31 MARCH 2004 Notes 2004 2003
ASSETS R R
Non-current assets
Property, plant and equipment 2 4,205,536 2,069,155
Current assets 6,572,535 5,214,493
Trade and other receivables 3 409,589 337,064
SAHRC Trust 4 203,249 203,315
Cash and cash equivalents 5 5,959,697 4,674,114
Total assets 10,778,071 7,283,648
EQUITY AND LIABILITIES
Reserves
Retained income 5,498,364 2,563,068
Current liabilities 5,279,707 4,720,580
Trade and other payables 6 2,569,048 335,868
Own funded projects roll-over 7 211,150 -
Donated project funds roll-over 8 1,997,363 1,965,165
Provisions 9 502,146 2,419,547
Total equity and liabilities 10,778,071 7,283,648
Annual Report - April 2003 to March 2004 SOUTH AFRICAN HUMAN RIGHTS COMMISSION ABRIDGED INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2004 Notes 2004 2003
R R
Operating income 14 33,774,202 28,212,349
Operating expenditure 29,458,174 28,201,016
Depreciation 2 956,750 870,784
Other operating expenditure 10 8,822,974 8,771,659
Projects 13 1,348,424 2,623,339
Staff cost 11 18,330,026 15,935,234
Surplus from operations 4,316,028 11,333
Financing cost (202) -
Net Surplus for the year 4,315,826 11,333
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2004 Notes 2004 2003 R R
Accumulated surplus - beginning of year 2,563,068 1,566,995
Fundamental error 12 (1,380,530) 984,740
Restated accumulated surplus 1,182,538 2,551,735
Surplus for the year 4,315,826 11,333
Accumulated surplus - end of year 5,498,364 2,563,068
Audited Financial Statements
Audited Financial Statements
SOUTH AFRICAN HUMAN RIGHTS COMMISSION CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2004 Notes 2004 2003
R R Cash flows from operating
activities A 3,810,373 2,371,751
Interest income 568,542 485,093
Interest expense (202) -
Net cash inflow from operating
activities 4,378,713 2,856,844
Cash flows from investing activities
Acquisition of assets (3,093,130) (875,517)
Net cash outflow from investing
activities (3,093,130) (875,517)
Cash flows from financing activities - -
Net increase in cash and cash
equivalent 1,285,583 1,981,327 Cash and cash equivalents at beginning of year 4,674,114 2,692,787 Cash and cash equivalents at end of year 5,959,697 4,674,114
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2004
A. Cash flows from operating activities 2004 2003 R R Surplus for the year 4,315,826 11,333
Adjustment for the following
Depreciation 956,750 870,784
Interest income (568,542) (485,093)
Interest expense 202 -
Fundamental error (1,380,530) 984,740
Operating surplus before changes 3,323,706 1,381,764
in working capital
Changes in working capital 486,667 989,987
(Increase) in debtors (72,459) (183,246)
Increase in creditors 559,126 1,173,233
Cash generated from operations 3,810,373 2,371,751
Annual Report - April 2003 to March 2004
NOTES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004
1. ACCOUNTING POLICIES The financial statements have been prepared in accordance with the following policies
which have been applied consistently in all material respects, unless otherwise indicated
However, where appropriate, meaningful, additional information has been disclosed to enhance the usefulness of the financial statements and to comply with the statutory requirements of the Public Finance Management Act, Act 1 of 1999 (as amended by Act 29 of 1999) as well as the Treasury Regulations for Departments and Constitutional Institutions issued in terms of the Act, and Generally Accepted Accounting Practice (GAAP)
1.1 Basis of preparation The annual financial statements of the South African Human Rights Commission are presented on the historical cost basis of accounting in conformity with South African Statements of Generally Accepted Accounting Practice (GAAP). Under the accrual method of accounting, transactions and other events are recognised when incurred and not when cash is received or paid
1.2 Accounting policies The accounting policies applied are consistent in all material respects with those applied in the previous financial year except were stated otherwise
1.3 Revenue Voted funds are the amounts appropriated to the SAHRC by National Treasury in accordance with the final budget
1.4 Donor Aid 1.4.1 In terms of donor requirements contained in financial agreements with benefactors, unexpended donor funds ringfenced for specific projects are reflected as current liabilities in circumstances where such funds are repayable to donors in the event of the funds not being utilised on the specific project
1.4.2 Unexpended donor funds that are not required to be repaid that relate to completed projects, are treated as operating income in the year that the projects are deemed completed
1.5 Current Expenditure Current expenditure is recognised in the income statement on an accrual basis
1.5.1 Inventory Inventory is purchased when required, and is expensed in the income statement
1.6 Property, plant and equipment Property, plant and equipment are shown at cost less accumulated depreciation. These assets are depreciated on the straight line basis at rates which will result in each asset being written off over its useful life
Audited Financial Statements
Audited Financial Statements NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2004 Item Write-Off period in years Depreciation rate Computer Equipment 3 33.3% pa Office Furniture and Equipment 4 25% pa Motor vehicles 5 20% pa Library Material Not depreciated The carrying value of property and equipment is reviewed for impairment when events or changes in circumstance indicate that the carrying amount may not be recoverable. If any such indication exists and where the carrying amount exceeds the estimated recoverable amount, the assets are written down to their recoverable amount. Impairment losses and the reversal of impairment losses are recognised in the income statement
All assets valued at less than R1000.00 have been expensed during the year under review
1.7 Receivables Receivables are disclosed separately in the notes to enhance the usefulness of the financial statements
1.8 Provisions Provisions are disclosed separately in the notes to enhance the usefulness of the financial statements. A new provision for leave pay has been effected
1.9 Accruals This amount represents goods and services that have been delivered, but where no invoice has been received from the supplier at the year end, or an invoice has been received, but remains unpaid at year end
1.10 Salaries and Wages Short - Term Employee Benefits The cost of the short-term employee benefits is expensed in the income statement in the reporting period that the payment is made
1.11 Employee Benefits 1.11.1 Termination Benefits Termination benefits are recognised and expensed only when the payment is made
1.11.2 Retirement Benefits The SAHRC provides retirement benefits for its employees through a defined contribution plan
1.11.3 Medical Benefits The SAHRC provides medical benefits for its employees through a defined contribution plan. These benefits are funded by both employer and employee contributions
1.12 Comparative Figures Where necessary, comparative figures have been adjusted to conform to changes in presentation in the current year. The comparative figures shown in these financial statements are as published in the last financial statements
1.13 Projects For the current year, unexpended donor funds relating to incomplete projects and SAHRC re-imbursive allowances are reflected as current liabilities
Annual Report - April 2003 to March 2004
Audited Financial Statements SOUTH AFRICAN HUMAN RIGHTS COMMISSION NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004
2. Property, plant and equipment Balances as at 01 April 2003 Current Year Movements Balances as at 31 March 2004 Gross carrying Accumulated Net carrying Additions Disposal Depreciation Gross carrying Accumulated Net carrying amount Depreciation amount for the year amount Depreciation amount
Motor vehicles 272,280 151,752 120,528 186,506 - 62,152 458,786 213,904 244,882
Computer equipment 3,247,869 2,726,754 521,115 1,057,727 - 423,591 4,305,596 3,150,345 1,155,251
Office equipment 595,791 521,695 74,096 1,322,412 - 207,495 1,918,203 729,190 1,189,013
Furniture and Fittings 2,089,933 1,832,917 257,016 526,485 - 263,512 2,616,418 2,096,429 519,990
Library Material 1,096,400 - 1,096,400 - - 1,096,400 - 1,096,400 Total 7,302,273 5,233,118 2,069,155 3,093,130 - 956,750 10,395,403 6,189,868 4,205,536
Audited Financial Statements SOUTH AFRICAN HUMAN RIGHTS COMMISSION NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004 2004 2003
3. Trade and other receivables 409,589 337,064
Deposit with Gensec (operating lease) 215,800 215,800
Other receivables 29,280 -
Staff loans 162,724 119,479
Department of Justice 1,785 1,785
Staff loans are in terms of a staff loan policy, and are approved by the Chief Executive Officer
4. SAHRC Trust 203,249 203,315
The SAHRC Trust account is a bank account that operates as an independent trust with a Trust Deed
The SAHRC is the sole beneficiary of the SAHRC Trust
5. Cash & cash equivalents 5,959,697 4,674,114
Current Account 156,748 (811,194)
Call Account 5,788,550 5,478,244
Petty Cash Control Account 14,399 7,064
6. Trade and other payables 2,569,048 335,868
Staff Hospitality fund - 5,940
Other accruals / payables 2,569,048 329,928
7. SAHRC own funded projects roll-over 211,150 -
Reimbursive training projects 88,861 -
Farming community EU 122,289 -
Own funded projects were previously
disclosed as operating activities, and an adjustment was made to the fundamental error as disclosed in note 12.5 and Annexure A to the financial statements
Reimbursive allowances include reimbursements for lectures on human rights given at various institutions
These allowances will be utilised to fund internal projects
The farming project was previously funded by the European Union
Donor funds have been utilised and this project is now funded by the SAHRC
Annual Report - April 2003 to March 2004 SOUTH AFRICAN HUMAN RIGHTS COMMISSION NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004 2004 2003
R R
8. Donated project funds roll-over 1,997,363 1,965,165
Roll back Xenophobia 218,129 383,172
Secretariat of African National Institutions 24,709 335,772
National Conference on Racism 255,164 255,164
EU Human Rights Projects - 150,692
Duma Nokwe 10,068 10,069
Vryburg Police Project 86,748 86,748
Socio Economic Rights - 56,017
World Conference Against Racism 223,468 223,468
Death Penalty Project - 90,000
Mott Foundation 245,479 232,184
EU Training Project (21,031) 141,879
Evaluation of SAHRC / 10 Year Review 185,321 -
Equality Legislation Project 769,308 -
9. Provisions
9.1 Rental provision - 2,419,547
Balance at the beginning of the year 2,419,547 1,597,390
Provision for rental - Department of Public Works (reversed) (2,419,547) Additional provision made during the year 822,157 Rental provisions relate to amounts paid by the Department of Justice on behalf of the South African Human Rights Commission. An amount for rental expenses was provided in the previous financial year. However, in the year under review, the Department of Public Works informed the SAHRC that the provision was longer necessary since the actual payments were made on the SAHRC's behalf, and no re-imbursement is applicable to the Department of Public Works
9.2 Leave pay provision 502,146 - Leave pay provision 502,146 -
Audited Financial Statements SOUTH AFRICAN HUMAN RIGHTS COMMISSION NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004 2004 2003
R R
10. Other operating expenditure 8,822,974 8,771,659
Audit fees 436,468 121,542
Operating lease payments:
Land & buildings - rented services 1,860,023 3,034,178
Travel 883,515 1,324,255
Telephones 770,467 1,511,014
Consulting fees 930,529 161,643
Leasing & hiring 886,084 335,849
Other expenses
(per detailed income statement) 3,055,888 2,283,178
10.1 Operating lease commitments
The South African Human Rights
Commission future lease commitments
in respect of office in respect of office buildings are as follows: 13,010,500 16,263,125 Due within one year 3,252,625 3,252,625
Due within one and five years 9,757,875 13,010,500
11. Staff cost Staff costs amounting to 18,330,026 15,935,234 include the following:
Commissioners remuneration 2,488,560 2,713,268
Basic salary 1,774,086 1,943,863
Other employment benefits
Car allowance 460,383 500,903
Medical allowance 42,414 48,147
Housing allowance 7,161 7,048
Pension allowance 204,516 213,307
Senior Management remuneration 2,226,460 2,675,367
Basic salary 1,501,746 1,776,198
Other employment benefits
Car allowance 477,975 580,517 Medical allowance 60,256 76,003
Housing allowance 14,028 23,961
Pension allowance 172,455 218,688
Annual Report - April 2003 to March 2004
SOUTH AFRICAN HUMAN RIGHTS COMMISSION NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2004 2004 2003
R R
12. Fundamental error (1,380,530) 984,740
12.1 Rent over -provision - 1,597,390
12.2 Depreciation over provision - computer equipment - 786,997
12.3 Reversal of stale cheques - 21,708 Reversal of own-funded projects
12.4 Current year (1,633,416) 1,670,722 12.5 Previous year - (922,136)
12.6 Assets understated - (2,169,941)
12.7 Differences in bank account take-on balance 252,886 -
12.4 Reversal of own funded projects - current year (1,633,416)
The balance as at 31 March 2003 was reported as R 1,965,165, which included an adjustment of R1,633,416 for own funded projects that was reported as being part of the fundamental error correction in the previous year
12.7 Differences in Bank account take-on balance Bank accounts with a total value of R 252,886 was ommitted from the compilation of the previous year's financials
Reconciling Petty cash/ outstanding cheques 27 207 (815) 1,378 (21) 776
Differences in Bank account take-on balance (390) 124,898 278 713 130 6,297 120,960 - 252,886 Account Number 62009325178 62010228684 620120296692 62011606665 62028451516 62011468734 62010227579 62011609768 Total Closing Balance 31 March 2003 Pastel Record - 359,379 -
359,379 Opening Balance 01 April 2003 First National Bank Statement (390) 484,277 251 506 945 4,919 120,960 21 611,489
Audited Financial Statements
13. Project expenditure
SAHRC - projects 1,348,424 2,623,339 Legal 40,984 529,617
Research 380,986 915,728
Advocacy 534,328 468,779
Commisioners 6,746 -
Training 385,380 709,215
Audited Financial Statements
SOUTH AFRICAN HUMAN RIGHTS COMMISSION
14. DETAILED INCOME STATEMENT FOR THE YEAR ENDED 31 MARCH 2004 2004 2003
R R
Operating income 33,774,202 28,212,349
Donations income 100,236 286,411
Interest received 568,542 485,093
SA Government grant 32,785,000 27,401,000
Sundry income 320,424 39,845
Operating expenditure 29,458,376 28,201,016
Advertising 297,478 95,915
Audit fees 436,468 121,542
Bank charges 56,200 50,347
Book and subscription 7,212 11,749
Computer expenses 280,621 208,050
Conference and workshops 156,958 161,322
Consulting fees 930,529 161,643
Courier and postage 67,699 104,796
Depreciation 956,750 870,784
Provincial expenses - 6,259
Legal fees 109,082 -
Subscription - library materials 379,937 -
Insurance 309,856 176,257
Interest paid 202 -
Lease and hire expenses 886,084 335,849
Motor vehicle expenses 133,066 181,871
Office relocation 463,824 796,600
Printing and stationery 429,838 273,512
Refreshments and catering 141,859 112,404
Rent and services 1,860,023 3,034,178
Repair and maintenance 41,228 62,398
Salaries and wages 18,330,026 15,935,234
Staff development 150,377 17,028
Staff relocation 30,653 24,670
Telephone, cell & fax 770,467 1,511,014
Translation and project cost 1,348,424 2,623,339
Travel & accommodation 883,515 1,324,255
Surplus for the year 4,315,826 11,333
Annual Report - April 2003 to March 2004
SOUTH AFRICAN HUMAN RIGHTS COMMISSION ANNEXURE A SCHEDULE OF DONOR FUNDED /OWN FUNDED ROLL-OVER AS AT 31 MARCH 2004
Donor Funded Projects Balance Adjustment Adjusted Income Actual Balance Apr-03 to opening balance Balance Received Expenses Mar-04 Apr-03
941/008 Mott foundation (Forum on racism education) 232,185 (77,010) 155,174 (155,174) -
941/010 NIHR (Socio economic rights) 56,017 - 56,017 - (56,017) -
941/014 UNHCR (Roll back Xenophobia) 383,173 (6,519) 376,654 1,122 (159,647) 218,129
941/001 Secretariat of African national institutions 335,772 - 335,772 25,172 (336,235) 24,709
941/002 Foundation for human rights SER2 150,692 - 150,692 (150,692) -
941/012 World conference against racism 223,467 223,467 - 223,467
941/003 Duma Nokwe 10,069 - 10,069 - 10,069
941/007 National conference on racism 255,165 - 255,165 - 255,165
941/005 EU Training projects 141,879 (20,327) 121,553 - (142,583) (21,031)
941/009 Vryburg police project (NZ) 86,748 - 86,748 - - 86,748
941/013 Death penalty project 90,000 - 90,000 - (90,000) -
941/015 PAIA funds - 300,000 300,000 (300,000) -
941/017 Mott foundation 200300731 - - - 245,479 245,479
941/011 Equality legislation project - 811,479 811,479 - (42,171) 769,308
941/006 Evaluation of SAHRC / 10 year review - 400,988 400,988 50,000 (265,667) 185,321
Sub total 1,965,165 1,408,611 3,373,776 321,773 (1,698,186) 1,997,363
Transferred to rollover account 1,965,165 1,408,611 3,373,776 321,773 (1,698,186) 1,997,363
Audited Financial Statements
Own Funded Projects Balance Adjustment Adjusted Income Actual Balance
Apr-03 to opening balance Balance Received Expenses Mar-04 Apr-03
941/004 Own funded training project 4 - 91,960 91,960 - (3,099) 88,861 941/016 Farming community EU - 132,845 132,845 - (10,556) 122,289
Own funded projects - 224,805 224,805 - (13,655) 211,150
Total projects Balance Adjustment Adjusted Income Actual Balance
Apr-03 to opening balance Balance Received Expenses Mar-04
Apr-03 Projects sub-total 1,965,165 1,633,416 3,598,582 321,773 (1,711,841) 2,208,513 Projects total 1,965,165 1,633,416 3,598,582 321,773 (1,711,841) 2,208,513 SOUTH AFRICAN HUMAN RIGHTS COMMISSION ANNEXURE A
SCHEDULE OF DONOR FUNDED /OWN FUNDED ROLL-OVER AS AT 31 MARCH 2004 (cont.) The balance as at 31 March 2003 was reported as R 1,965,165, and included an adjustment of R1,633,416 for own funded projects that was reported as being part of the fundamental error correction. In view of more information that is available in the year under review,project take-on balances were restated, and recategorised according to the source of funds
Audited Financial Statements