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MPUMALANGA PFMA audit outcomes 2009-10

MPUMALANGA PFMA audit outcomes 2009-10. Reputation promise.

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MPUMALANGA PFMA audit outcomes 2009-10

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  1. MPUMALANGA PFMA audit outcomes 2009-10

  2. Reputation promise The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

  3. Mpumalanga – PFMA audit outcomes 2009-10 Summary of audit outcomes * The department of public works and department of roads and transport were merged

  4. Mpumalanga – PFMA audit outcomes 2009-10 Drivers of improved audit outcomes Note: Departments include legislature. Public entities include trading and other types of entities * Findings are not significant as the information systems for the public entities are not complex

  5. Mpumalanga– PFMA audit outcomes 2009-10 Drivers of improved audit outcomes Note: Departments include legislature. Public entities include trading and other types of entities * Findings are not significant as the information systems for the public entities are not complex

  6. Mpumalanga – PFMA audit outcomes 2009-10 Drivers of improved audit outcomes Note: Departments include legislature. Public entities include trading and other types of entities * Findings are not significant as the information systems for the public entities are not complex

  7. Mpumalanga – PFMA audit outcomes 2009-10 Financial statement qualification areas

  8. Mpumalanga – PFMA audit outcomes 2009-10 Transversal material misstatements corrected

  9. Mpumalanga– PFMA audit outcomes 2009-10 Report on predetermined objectives Indication of audit conclusions General ■ Phase-in approach by the AGSA since 2005-06 together with National Treasury ■ Stakeholder engagements to clarify approach and essence of auditing of predetermined objectives have taken place and will continue throughout 2010-11 ■ In 2010-11 departments and entities will need to take decisive action to address the areas requiring improvement in order to position themselves for a positive audit outcome on predetermined objectives #Predetermine objectives not applicable to the Provincial Revenue Fund 9

  10. Mpumalanga– PFMA audit outcomes 2009-10 Findings on reporting of predetermined objectives 10

  11. Mpumalanga– PFMA audit outcomes 2009-10 Findings on compliance with laws and regulations 11

  12. Mpumalanga– PFMA audit outcomes 2009-10 Findings on procurement and contract management resulting in irregular expenditure 12

  13. Mpumalanga– PFMA audit outcomes 2009-10 Findings on procurement and contract management – interest in suppliers Note: Departments include legislature and provincial revenue fund, Public entities include trading and other types of entities

  14. Mpumalanga – PFMA audit outcomes 2009-10 Findings from audit of human resource management for departments 14

  15. Mpumalanga – PFMA audit outcomes 2009-10 Findings of information systems audits (*) Findings are not significant as the information systems for the public entities are not complex 15

  16. Mpumalanga – PFMA audit outcomes 2009-10 Unauthorised and irregular expenditure Note: Departments include legislature and provincial revenue fund, Public entities include trading and other types of entities

  17. Mpumalanga– PFMA audit outcomes 2009-10 Performance audits 17

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