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VOTE 30: ENVIRONMENTAL AFFAIRS Portfolio Committee Briefing Annual Financial Statement for 2011/12 16 – 17 October 2012. Presentation Outline. Auditor- General report on the Financial Statements (Annexure A) Irregular expenditure Expenditure for 2011/12 Detail on current expenditure

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Presentation Outline

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  1. VOTE 30: ENVIRONMENTAL AFFAIRS Portfolio Committee BriefingAnnual Financial Statement for 2011/12 16 – 17 October 2012

  2. Presentation Outline • Auditor- General report on the Financial Statements (Annexure A) • Irregular expenditure • Expenditure for 2011/12 • Detail on current expenditure • Detail other operating expenditure • Transfers on EPWP • Transfers to Public Entities • Transfers to non-profit and other institutions • Capital Expenditure • Departmental expenditure trend

  3. Continued Presentation Outline • Auditor-General’s opinion on Public Entities • Public Entities source of revenue • Internal versus external revenue • Public Entities expenditure • Total revenue versus total expenditure • Surplus • Challenges experienced for period under review

  4. Auditor-General Report on the Financial Statements (Refer Annexure A) • Unqualified Audit • Donor funding audit for 2011/12 in progress to be finalized by end of October 2012 • Unauthorized and irregular expenditure: Irregular expenditure was incurred in the current year and condoned by National Treasury during the 2012/13 financial year. • Disclosure items in the financial statements The department complied with all disclosure requirements, classifications and policy frameworks as prescribed by Treasury. • Transfers to agencies and other organizations All transfers made are per prior management and Treasury approval as well as within disclosure requirements.

  5. Irregular expenditure condoned by National Treasury • Irregular expenditure identified during the audit • All bids for the financial year were audited

  6. Expenditure for the 2011/12 Financial Year per Programme

  7. Expenditure per Economical Classification

  8. Continued Expenditure per Economical Classification

  9. Detail Current Expenditure *

  10. Detail Current Other Operating Expenditure *

  11. Transfer onExpanded Public Works Projects 2011/12 *

  12. Transfer to Public Entities *

  13. Transfer to Non-Profit Institutions *

  14. Other Transfers *

  15. Payment for Capital Assets *

  16. Departmental Expenditure Trend

  17. Auditor-General’s Opinion on Public Entities

  18. Public Entities source of revenue

  19. Internal versus external revenue • The relationship between the revenue generated from external sources (i.e. grants) and internal sources (i.e. fees, donations, interest, etc.) as a percentage of total revenue as demonstrated above.

  20. Public Entities expenditure

  21. Total revenue versus total expenditure This chart demonstrates the relationship between the total revenue and expenditure, therefore the net surplus position of the entities for the year ended 31 March 2012.

  22. Public Entities expenditure

  23. Challenges experienced by the department during 2011/2012 • Timely updating of asset movements in asset register • Compliance in tender verification requirements • Consultation of policies via the departmental bargaining council • Reliance and clear reporting on performance information and availability of supporting documents • Disclosure note verification

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