NATIONAL DEPARTMENT OF CORRECTIONAL SERVICES

PORTFOLIO COMMITTEE BRIEFING

FOR THE YEAR ENDED 31 MARCH 2006

 

AS STATED IN THE 2005-2006 ANNUAL REPORT FOR THE DEPARTMENT

 

3.1. Audit report history

 

Legend :

Q          = Qualification

E          = Emphasis of matter paragraph

 

Qualification description

05/06

04/05

03/04

02/03

Medical aid expenditure / Medcor

Q

Q

Q

Q

PMG account

 

Q

 

 

Receivables

Q

Q

 

 

Housing loan guarantees

Q

 

 

 

Policies

E

 

E

 

Unauthorised and Irregular expenditure

 

 

 

E

Asset management

Q

E

E

E

Leave and Leave Liability

E

E

E

E

Vacancies

E

 

 

E

Internal Audit

 

E

 

E

Internal control :
*  Administration of government transport

E

E

 

E

Internal control

*  Expenditure for Goods and Services

E

E

 

E

Internal control

*  Subsistence and Travelling

E

E

 

E

Internal control :

*  Journals

E

 

 

E

Internal control :

*  Control accounts

 

E

E

E

Internal control :

*  Budgetary controls

E

 

 

E

Internal control :

*  Administration of revenue

 

 

 

E

Internal control

*  Stock and equipment

 

 

 

E

Prison pharmacies

E

E

 

E

Personnel expenditure

*  Salaries / allowances and deductions

E

 

 

E

Personnel expenditure

*  HR Management

 

E

 

E

Personnel expenditure

*  Members qualifications

 

 

 

 

E

Personnel expenditure

*  Merit awards

 

 

 

E

Asset procurement and operating partnership system (APOPS)

Q

 

 

E

Judge White Commission

 

 

E

E

Consultant expenditure and other information technology expenditure

 

 

 

E

Compliance with Laws and Regulations

E

E

 

E

Overtime

 

E

E

 

Internal control :

*  Losses

E

E

 

 

Internal control :

*  Performance agreements

E

 

 

 

Internal control :

*  Suspensions

E

 

 

 

Internal control :

*  Home owners allowance

E

 

 

 

Internal control :

*  BAS/Persal interface

E

 

 

 

Accruals

E

 

 

 

Information systems

E

E

E

E

SCOPA

 

 

 

E

Supply Chain Management

E

 

 

 

 

 

2.                   ANNUAL REPORT

 

 

The annual report of departments are compiled in accordance with the guidelines set by National Treasury.  This guideline is updated by Treasury on an annual basis.

 

The AG, if the annual report is received timely, will scutinise the report to consider whether the information reflected in the annual report is consistent with the financial information and the AG’s knowledge of the audit, no discrepanicies between the audited information and the information reflected in the annual report.    

The primary objectove of the review os thus to ensure that there are no discrepanicies between the auidted information and the information reflected in the annual report.