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Best Practice Getting clean Audit Report

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Best Practice Getting clean Audit Report

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    1. Best Practice Getting clean Audit Report 9/9/2012 1

    2. CONTENTS MUNICIPALITY OVERVIEW FACTORS CONTRIBUTING TO SUCCESS POLITICAL INTERFACE CONCLUSION 9/9/2012 2

    3. OVERVIEW Low Capacity 11 councilors - Plenary MM Office & 4 Departments Entity Zelpy ( wholly owned by Municipality ) - Spirulina - Game farm - Lucern 9/9/2012 3

    4. Factor 1 : Year Activities Do proper planning Implementation of SDBIP Departmental meetings HOD meetings & reports per SDBIP IDP & Budget process plans & implementation 9/9/2012 4

    5. Factor 2 : Budgeting process Adhere to time frame & deadlines Good cash flow projections Votes properly allocated Ensure policies, procedures & systems are in place Development of By-laws & delegations Ensure community participation Communicate both good news & bad news 9/9/2012 5

    6. Factor 3 : Supply Chain Management process Delegations in place Clear segregation of duties and approvals Necessary Three committees set up Headed by a Manager for responsibility purposes Clear flow of events from Memo generation; Sitting of Specifications; Tendering process; Evaluation and Adjudication. Clear time lines on each step in place & adhered to Minimizing waiver of tender process If theres a different view on the recommendation, send back than MM allocating a different one Hold HODs responsible if their department doesnt follow the supply chain. 9/9/2012 6

    7. Factor 4 : Revenue Management Creditors Debtors Correct billing & dates Implementation of credit control policies Managing expenditure Cash MiG expenditure Disclosure of all grants and budget adjustment 9/9/2012 7

    8. Factor 5 : Legislative Requirements Its legislation Leave critics of compliance Monthly Finance committee meetings chaired by Councilor of Finance Reports to the Mayor & Council Reports to Treasury & Department of Local Government & Housing Annual report in line with circular issued Internal audit & Audit committee in place 9/9/2012 8

    9. Factor 6 : Capacitating warm bodies & correct systems Heads of departments to manage their departmental finances training done Staffing Treasury office and its sections Qualifications and experience key in key positions Encourage multi skill in Treasury office Our systems work for us ready to share information about Open Edge systems Might get clean audit report on the year of conversion 9/9/2012 9

    10. Factor 7 : Managing Audit Process Development of Audit plan Submission on time Two statements ( municipality & entity ) Also submit a consolidated statement Availability of Heads of Departments & Senior Finance staff Interaction of Internal Audit with Auditors Planning meeting with Auditors & interaction Disclose major issues & provide explanations in advance to auditors 3 5 days response to audit queries MM driving the process, have HODs dealing with queries Dont get the Auditors waiting Auditors not there to get You Dealt with last years issues raised in Audit Ensure availability of supporting documents 9/9/2012 10

    11. POLITICAL INTERFACE Develop good working relations with Mayor & Councillors Keep Mayor & responsible Councillor posted Few audit meetings bring them in Encourage good working relations within Councillors themselves Manage political mandates correctly Direct good relationship between MM & Mayor Encourage good relations between HODs relevant Councillors Provide correct information to Councillors - public engagements 9/9/2012 11

    12. Conclusion Get your Act right Ensure soft issues addressed Develop an inclusive approach Audit not a Finance babe ( Finance has enough babies already ) 9/9/2012 12

    13. To achieve this - teamwork and support is vital from council; HODs; all staff members and community representatives You dont get clean Audit when the audit report is issued Clean Audit is obtained on the 1st July : when financial year starts Only when all contribute their firewood can they build up a strong fire 9/9/2012 13

    14. NDO LIVHUWA NDAA Abram Luruli : Municipal Manager Musina Local Municipality Tel : 015 534 6151 Fax : 086 515 1328 Cell : 083 635 8758 Email : musinamm@limpopo.co.za luruli@mail.ncdnet.co.za 9/9/2012 14

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