AUDIT QUERY ROOT CAUSES PLANNED TARGET DATE MEANS OF RESPONSIBLE PROGRESS MANAGEMENT VERIFICATION PERSON ACTIVITY Par Performance The policy was developed The policy has been N/A Council Resolution Corporate services On-going 22 management policy and adopted after the manager adopted not adopted by financial year end. council. Par Overtime not pre- Lack of for This control has been N/A Over time sheet Corporate services Achieved 23 prior to approval of overtime Manager implemented overtime being worked before is worked is approved by HOD Par Non-compliance Overtime not managed Management has put Monthly Overtime sheet All HOD’s Achieved 24 with BCEA properly controls to comply with BCEA Par Human resource Municipality did not have 31 March 2014 Approved HR plan Corporate Services On-going Management will develop 25 plan not in place a human resource plan Manager HR plan Par No evidence that Non-compliance with Management will submit Monthly Proof of Municipal In-progress 26 FWUI expenditure MFMA S32 (4) reports of any identified submission Manager reports were sent to FWUI expenditure to AG AG and MEC and MEC Par Non-compliance Non submission of Management will develop 31 March 2014 Proof of Technical Officer In-progress 27 with DORA gazette project implementation Project implementation and Community 35399 plan for 2013/2014 and for 2013/2014 and services and 2014/2015 FY 2014/2015 FY and Planning submit.
AUDIT QUERY ROOT CAUSES PLANNED MANAGEMENT ACTIVITY TARGET DATE MEANS OF VERIFICATION RESPONSIBLE PERSON PROGRESS Par 22 Performance management policy not adopted by council. The policy was developed and adopted after the financial year end. The policy has been adopted N/A Council Resolution Corporate services manager On-going Par 23 Overtime not prior to being worked Lack of for approval of overtime This control has been implemented overtime before is worked is pre- approved by HOD N/A Over time sheet Corporate services Manager Achieved Par 24 Non-compliance with BCEA Overtime not managed properly Management has put controls to comply with BCEA Monthly Overtime sheet All HOD’s Achieved Par 25 Human resource plan not in place Municipality did not have a human resource plan Management will develop HR plan 31 March 2014 Approved HR plan Corporate Services Manager On-going Par 26 No evidence that FWUI expenditure reports were sent to AG and MEC Non-compliance with MFMA S32 (4) Management will submit reports of any identified FWUI expenditure to AG and MEC Monthly Proof of submission Municipal Manager In-progress Par 27 Non-compliance with DORA gazette 35399 Non submission of project implementation plan for 2013/2014 and 2014/2015 FY Management will develop Project implementation for 2013/2014 and 2014/2015 FY and submit. 31 March 2014 Proof of Technical Officer and Community services and Planning In-progress