incurred to National Treasury as a matter of urgency. 18 Expenditure Municipal Management Yearend Update year end 30-Sep-17 Chief Completed based Complete Management services should ensure that procedures not procedures & Financial on materiality in relating to all expenses are followed follow GRAP Officer line with GRAP3 prior years all accrued for in the checklist at each recorded in correct financial reporting date. the current periods and financial year urgently request a due to lack of valid invoice receipt of before payment is invoices from made. the Department of Public Works 19 Expenditure Control Management 1. Disputes with the 1. 30-Sep-17 Chief Obtained a Complete Management deficiency should ensure that service providers Implementation Financial register of all regarding the there are not adequately and of an instruction Officer invoices tracking receipt of adequate controls timely resolved. For note by National receipt date that invoices in place to ensure this finding, the Treasury the is being the adherence to issue was with a rule. All maintained and it the PFMA single service stipulated was noted that requirements to provider. procedures steps the invoices stamp the invoices 2. Non-adherence will fully be register is being on the correct day to the National undertaken. maintained it was received. Treasury 2. Management Segregation of not/guideline on the will perform duties should be 30-day payment quarterly review implemented to rule viz for payments to ensure the person maintaining/tracking ensure they who received the of invoices as they comply with the invoices is not the are received, date relevant rules same as the stamping and regulations. person making the procedures. payments. A 3. This was mainly central point of caused by an receipt for all element of human
incurred to National Treasury as a matter of urgency. 18 Expenditure Management Municipal services relating to prior years all recorded in the current financial year due to lack of receipt of invoices from the Department of Public Works Management should ensure that all expenses are accrued for in the correct financial periods and urgently request a valid invoice before payment is made. Yearend procedures not followed Update year end procedures & follow GRAP checklist at each reporting date. 30-Sep-17 Chief Financial Officer Completed based on materiality in line with GRAP3 Complete 19 Expenditure Management Control deficiency regarding the receipt of invoices Management should ensure that there are adequate controls in place to ensure the adherence to the PFMA requirements to stamp the invoices on the correct day it was received. Segregation of duties should be implemented to ensure the person who received the invoices is not the same as the person making the payments. A central point of receipt for all 1. Disputes with the service providers not adequately and timely resolved. For this finding, the issue was with a single service provider. 2. Non-adherence to the National Treasury not/guideline on the 30-day payment rule viz maintaining/tracking of invoices as they are received, date stamping procedures. 3. This was mainly caused by an element of human 1. Implementation of an instruction note by National Treasury the rule. All stipulated procedures steps will fully be undertaken. 2. Management will perform quarterly review for payments to ensure they comply with the relevant rules and regulations. 30-Sep-17 Chief Financial Officer Obtained a register of all invoices tracking receipt date that is being maintained and it was noted that the invoices register is being maintained Complete