NATIONAL DEPARTMENT OF CORRECTIONAL
SERVICES
PORTFOLIO COMMITTEE BRIEFING
FOR THE YEAR ENDED
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 : |
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.