Strategic Planning and Performance Strategic Planning and Strategic Planning and Management Performance Management Performance Management The corporate plan did not include the Slow response by management to Detialed review of the corporate strategic objectives and outcomes agreed implement corrective actions as plan by leadership and internal upon by the executive authority in the identified in previous audits as audit in order to ensure alignment shareholder's compact or key performance inadequate review of the corporate to the shareholders compact. measures and indicators for assessing the plan was performed for alignment with entity's performance in delivering the the agreed strategic objectives in the desired outcomes and objectives as shareholders compact prior to required by treasury regulation 29.1.1(c). submission to the executive authority. Asset management Asset management Proper control systems to safeguard and Implementation of frequent stock Asset management maintain assets were not implemented counts that are closely monitored throughout the financial year, as required Slow response by management to and reconciled to accounting by sections 50(1)(a) and 51(1)(c) of the implement corrective action as idenfied records. PFMA. in previous audits as standard Investigation of all significant operating procedure were not in place losses resulting from stock over the stock control processes and counts. reconciliation to the financial system. Procurement management Procurement management Procurement management Senior management did not take Officials who contravene the In some instances the bidder who scored immediate action and hold officials relevant legislation and policies the highest during bidding process was not accountable for not adhering to the should be subjected to the selected and awarded the contractresulting implemented internal controls. appropriate consequences. in the procurement process not being fair, SAFCOL equitable or transparent. The leadership within the entities must fully enforce the requirements of their SCM policies and procedures which should be continuously aligned to all applicable legislation while
Strategic Planning and Performance Management The corporate plan did not include the strategic objectives and outcomes agreed upon by the executive authority in the shareholder's compact or key performance measures and indicators for assessing the entity's performance in delivering the desired outcomes and objectives as required by treasury regulation 29.1.1(c). Asset management Proper control systems to safeguard and maintain assets were not implemented throughout the financial year, as required by sections 50(1)(a) and 51(1)(c) of the PFMA. Strategic Planning and Performance Management Slow response by management to implement corrective actions as identified in previous audits as inadequate review of the corporate plan was performed for alignment with the agreed strategic objectives in the shareholders compact prior to submission to the executive authority. Asset management Slow response by management to implement corrective action as idenfied in previous audits as standard operating procedure were not in place over the stock control processes and reconciliation to the financial system. Strategic Planning and Performance Management Detialed review of the corporate plan by leadership and internal audit in order to ensure alignment to the shareholders compact. Asset management Implementation of frequent stock counts that are closely monitored and reconciled to accounting records. Investigation of all significant losses resulting from stock counts. SAFCOL Procurement management In some instances the bidder who scored the highest during bidding process was not selected and awarded the contractresulting in the procurement process not being fair, equitable or transparent. Procurement management Senior management did not take immediate action and hold officials accountable for not adhering to the implemented internal controls. Procurement management Officials who contravene the relevant legislation and policies should be subjected to the appropriate consequences. The leadership within the entities must fully enforce the requirements of their SCM policies and procedures which should be continuously aligned to all applicable legislation while