department of community safety and liaison province … · 2017-04-06 · annual report for...

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DEPARTMENT OF COMMUNITY SAFETY AND LIAISON

PROVINCE OF KWAZULU-NATAL

VOTE NO 9

ANNUAL REPORT

2015/2016 FINANCIAL YEAR

Annual Report for 2015/2016 Financial Year Vote 9: Department of Community Safety and Liaison

Province of KwaZulu-Natal

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Contents

PART A: GENERAL INFORMATION ................................................................................... 4

5. STRATEGIC OVERVIEW ..................................................................................... 11

5.1 Vision .................................................................................................................... 11

5.2 Mission .................................................................................................................. 11

5.3 Values.................................................................................................................... 11

LEGISLATIVE AND OTHER MANDATES ................................................................... 11

6. ORGANISATIONAL STRUCTURE HIGH LEVEL ................................................. 13

7. ENTITIES REPORTING TO THE MEC ................................................................. 13

PART B: PERFORMANCE INFORMATION ....................................................................... 14

1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES ................. 15

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE .......................................... 15

2.1 Service Delivery Environment ............................................................................... 15

2.2 Organisational environment .................................................................................. 20

2.3 Key policy developments and legislative changes ................................................. 21

2 STRATEGIC OUTCOME ORIENTED GOALS ...................................................... 22

PROGRAMME 1: ADMINISTRATION .......................................................................... 22

PROGRAMME 2: PROVINCIAL SECRETARIAT FOR POLICE SERVICE .................. 22

3 PERFORMANCE INFORMATION BY PROGRAMME .......................................... 24

3.4 Programme 1: Administration ................................................................................ 24

3.5 Programme 2: Provincial Secretariat for Police Service ........................................ 29

4 TRANSFER PAYMENTS ...................................................................................... 37

5.1. Transfer payments to public entities ...................................................................... 37

5.2. Transfer payments to all organisations other than public entities ........................... 37

5 CONDITIONAL GRANTS ..................................................................................... 38

6.1. Conditional grants and earmarked funds paid ....................................................... 38

6.2. Conditional grants and earmarked funds received................................................. 38

6 DONOR FUNDS ................................................................................................... 39



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7.1. Donor Funds Received ......................................................................................... 39

8.1. Capital investment, maintenance and asset management plan ............................. 39

PART C: GOVERNANCE ................................................................................................... 40

1. INTRODUCTION .................................................................................................. 41

2. RISK MANAGEMENT ........................................................................................... 41

3. FRAUD AND CORRUPTION ................................................................................ 41

4. MINIMISING CONFLICT OF INTEREST .............................................................. 41

5. CODE OF CONDUCT .......................................................................................... 41

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES ........................................... 41

7. PORTFOLIO COMMITTEES ................................................................................ 42

8. SCOPA RESOLUTIONS ...................................................................................... 42

9. PRIOR MODIFICATIONS TO AUDIT REPORTS ................................................. 43

10. INTERNAL CONTROL UNIT ................................................................................ 43

11. INTERNAL AUDIT AND AUDIT COMMITTEES .................................................... 43

12. REPORT OF THE AUDIT AND RISK COMMITTEE ON VOTE 9 – COMMUNITY SAFETY AND LIAISON ................................................................................................................. 43

PART D: HUMAN RESOURCE MANAGEMENT ................................................................ 48

1. LEGISLATION THAT GOVERNS HR MANAGEMENT ......................................... 49

2. HUMAN RESOURCE OVERSIGHT STATISTICS ................................................ 49

PART E: FINANCIAL INFORMATION ................................................................................ 87



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PART A: GENERAL INFORMATION



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1. DEPARTMENT GENERAL INFORMATION

PHYSICAL ADDRESS : 179 Jabu Ndlovu Street

Pietermaritzburg

3201

POSTAL ADDRESS : Private Bag X9143

Pietermaritzburg

3200

TELEPHONE NUMBER/S : 033 341 9300

FAX NUMBER : 033 341 9414

EMAIL ADDRESS : [email protected]

WEBSITE ADDRESS : www.kzncomsafety.gov.za

Promotion of Assess to Information:

INFORMATION OFFICER: The Head of Department

DEPUTY INFORMATION OFFICER: Mr C. Van Niekerk



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2. LIST OF ABBREVIATIONS/ACRONYMS

AGSA Auditor-General of South Africa

AO Accounting Officer

BBBEE Broad Based Black Economic Empowerment

CFO Chief Financial Officer

MEC Member of Executive Council

HOD Head of Department

PFMA Public Finance Management Act

TR Treasury Regulations

MTEF Medium Term Expenditure Framework

SMME Small Medium and Micro Enterprises

SCM Supply Chain Management

EU European Union

SITA State Information Technology Agency

SDIP

SCOPA

Service Delivery Improvement Plan

Standing Committee on Public Accounts

DEPARTMENT SPECIFIC

BUFAC Building a United Front Against Crime

CIDP Communities in Dialogue Programme

CJS Criminal Justice System

DVA Domestic Violence Act

CPF Community Policing Forum

JCPS Justice, Crime Prevention and Security Cluster

KZN CCPA Kwazulu-Natal Community Crime Prevention Association

SAPS South African Police Services

VFF Victim Friendly Facilities



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3. FOREWORD BY THE MEMBER OF THE EXECUTIVE COUNCIL (MEC)

The 2015/16 financial year has been a busy period for the Department of Community Safety and Liaison as it

was at the centre of ensuring that the province conducts peaceful Local Government Elections. Credit must

go to all the law enforcement agencies, political parties and the IEC for their sterling work in ensuring that the

province holds free and fair elections.

The provision of safe and secure environment in our communities is a priority for government. In line with one

of the principles of the Freedom Charter that There Shall be Peace, Security and Comfort, the Department is

working with all stakeholders to ensure that the people of KwaZulu-Natal are and feel safe. It is precisely for

this reason that the Department urges the people of this province to participate fully in various community

safety forums and work with the South African Police Service and other law enforcement agencies to fight

crime.

KwaZulu-Natal is the second biggest province in terms of population size. Despite the limited resources the

Department has, it remains committed in ensuring that law enforcement agencies are available at any time of

need by the community during the commitment of crime. In dealing effectively with incidents of crime, the

department continued to mobilise communities through its trademark campaign of Building a United Front

Against Crime.

Mr. M.T. Kaunda

MEC for Transport, Community Safety and Liaison



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To ensure that services rendered by police in communities are of good quality, the department introduced

new performance indicators which have already began to yield positive results as witnessed during the

elections.

Building partnerships with government departments and crime fighting agencies is one of the pillars of the

department in fighting crime in the province. The extension of the scope of partnerships resulted in the

drafting of the memorandums of understanding between the Traditional Leadership and the crime fighting

agencies.

Communities-In-Dialogue (CiDP) and Multi-Party Political Intervention (MPI) Programmes contributed in

maintaining peace and stability in hostels, particularly in uMlazi, KwaMashu and Gauteng. The signing of the

Peace Accord by various factional groups in Glebelands hostel in uMlazi this year is the outcome of dialogue

sittings started in 2015/2016 financial year. These programmes (Communities in Dialogue and other

initiatives) played a role in neutralising taxi industry related conflicts

The cabinet strategic body in crime matters in the province, the Justice Crime Prevention and Security Cluster

(JCPS) continued to be a pioneer in creating opportunities for integrated approach in fighting crime. The

provincial JCPS is currently participating in the Interprovincial Technical Task Team and Interprovincial JCPS

Task Team between Mpumalanga and KwaZulu-Natal provinces.

I would like to extend a word of gratitude to the departmental staff for their dedication in ensuring that

outcome 3 of the MTSF of 2014 is implemented in 2015/2016 financial year. I would like to acknowledge the

participation of stakeholders such as SAPS, KZCCPA, CPFs, Traditional Leadership and government

departments in fighting crime.

Violent crime, drugs and substance abuse, domestic violence, crime associated with vulnerable groups

(women, children, lesbians, physically challenged, gays and elderly) remain priorities of the department in its

programme of action even for 2016/2017 financial year. Collaborative approach contributed in fighting crime in

the last financial year because strategic alliance with other partners played an important role in maximising

capacity and resources of reducing crime in the province.

Mr. M.T. Kaunda

MEC of Transport and Community Safety and Liaison

Date: 24 August 2016



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4. FOREWORD BY THE ACCOUNTING OFFICER

Mr. CT Mavundla

Head of Department

Management structures were fully established in 2015/2016 financial year. Executive Committee (EXCO)

and Management Committee (MANCO) were put in place including their terms of reference. Various

EXCO subcommittees were formed with the purpose of addressing areas of performance in the

Department through scheduled meetings by chairpersons of these committees.

The 2015/2016 financial year was seen by the Department as year of consolidating the decentralisation

strategy adopted by the Department almost four years ago. More than 70% of the 13 district offices were in

operation in the year under review. Although some of administrative work are finalised at the Headquarters

in Pietermaritzburg, the core function (Line Function) of the Department is however, managed at the

district level. The coordination of district activities went well except few challenges the Department had

regarding deadlines for reporting.

Holistic Community Framework under the trademark of Building a United Front Against Crime remained

a driving force in crime prevention. Monitoring and evaluation of police stations continued to be a tool of

enhancing police performance in the province. Implementation of Domestic Violence Act by police has

been monitored through Domestic Violence Act (DVA) audit in police stations throughout the province. The

Department is also proud to report that the case docket audit was initiated in 2015/2016 financial year and

is continued in 2016/2017 financial year. Out of the total 184 police stations in the province, the

department managed to evaluate 169 police stations in the year under review. Communities in Dialogue

played a critical role in managing conflicts related to taxi industry and traditional councils of clans in the

province, especially kwaVumbu (inkosi yakwaZulu and inkosi yakwaMabaso) in Weneen and taxi related



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conflicts in Ladysmith (between Gamede and Mabaso). The Department is aware of other conflicts in

Dannhauser, which are currently addressed by department officials. The establishment of the JCPS

Interprovincial Task Team between Mpumalanga and KwaZulu-Natal provinces was a great achievement

in fighting cross-boundary crimes between these provinces

Assessment of Departmental performance has been a priority in the last financial year. Tools and

processes of ensuring that the work done by the department is of a good quality were fully implemented

through Integrated Planning: M & E directorate. Standard Operating Procedure Manual was initiated and

implemented to address recommendations of both internal auditors (Provincial Treasury and Auditor

General). The validation of performance in the department is done in a planned manner and is in line with

the Framework for Managing Programme Performance Information.

The year under review did not go without challenges. The completion of the second and the third phases in

terms of employment is not yet finalised. This was delayed by the introduction of officialdom in recruitment

commissioned by provincial cabinet through Premier’s office. However, this has been recently finalised by

the Office of the Premier and we are confident that the recruitment for both phases will be finalised before

the end of the financial year (2016/2017).

In conclusion, I would like to appreciate and thank all employees of the department including stakeholders

(CPFs, SAPS, KZNCCPA, Traditional Leadership and Government Departments) for their commitment,

time, energy and intelligence invested in the implementation of the Departmental mandates through

strategy execution in 2015/2016 financial year.

Mr. CT Mavundla

Head of Department

Date: 23 August 2016



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5. STRATEGIC OVERVIEW

5.1 Vision

The people of KwaZulu-Natal live in a safe and secure environment”

5.2 Mission

“Be the lead Department in driving the integration of community safety initiatives, towards a crime free

KwaZulu-Natal”.

5.3 Values

In fulfilment of its mission and towards the attainment of its vision, the Department is committed to:

Uphold, respect and protect the Constitution of the Republic of South Africa;

Display leadership, honesty and integrity in its dealings with the people of KwaZulu-Natal;

Provide impartial, fair and equitable services;

Provide transparent, accountable, professional, ethical financial and administrative services;

Promote efficient, effective and economic resource utilisation; and

Maintain appropriate and responsive organisational structure.

LEGISLATIVE AND OTHER MANDATES

6.1. CONSTITUTIONAL MANDATE

Section 206(1) The Provincial Executive must determine the policing needs and priorities of the

province for purposes of the national policing policy

Section 206(3) Each province is entitled-

a) to monitor police conduct;

b) to oversee the effectiveness and efficiency of the police service, including

receiving reports on the police service;

c) to promote good relations between the police and the community;

d) to assess the effectiveness of visible policing; and

e) to liaise with the Cabinet member responsible for policing with respect to

crime and policing in the province.



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6.2 LEGISLATIVE MANDATES

The Civilian Secretariat of

Police Services Act, 2011

(Act No. 2 of 2011)

a) The Act establishes the Civilian Secretariat for Police, as required by

section 208 of the Constitution, as a designated department at national

level and requires provinces to establish provincial secretariats, which

must assist the Civilian Secretariat to achieve its objectives and perform

functions and exercise powers of the Civilian Secretariat in the provincial

sphere of government.

b) The functions of the Provincial Secretariats in terms of the Act must:-

• align plans and operations with the plans, policies and operations of the

Civilian Secretariat;

• integrate strategies and systems at the provincial sphere with the

strategies and systems of the Civilian Secretariat;

c) In order to perform these functions, the Provincial Secretariats must

establish competencies and capabilities in its operations to:-

• Monitor and evaluate implementation of policing policy in the Province;

• Evaluate and monitor police conduct in the province;

• Develop and evaluate safety models and monitoring tools to ensure

alignment with the functions of the Civilian Secretariat;

• Promote community relations;

• Establish and promote partnerships; and

• Manage the enhancement of community safety structures with the

province.

6.3 LEGISLATION GOVERNING OPERATIONS

The salient legislations governing the operations of the department are the following:

Criminal Procedure Act, 1977;

Domestic Violence Act, 1998;

Firearms Control Act, 2000;

Independent Police Investigative Directorate Act, 2011;

Second-Hand Goods Act, 2009;

The South African Police Service Act, 1995.



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6.4 POLICY FRAMEWORKS

The National Crime Prevention Strategy, 1996

White Paper on Safety and Security, 1998

The South African National Development Plan, 2012

Provincial Growth and Development Plan, 2011

Green Paper on Policing, 2013

6. ORGANISATIONAL STRUCTURE HIGH LEVEL

7. ENTITIES REPORTING TO THE MEC

There are no entities reporting to the MEC.



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PART B: PERFORMANCE INFORMATION



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1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES

The AGSA performed certain audit procedures on the performance information to provide reasonable

assurance in the form of an audit conclusion. The audit conclusion on the performance against predetermined

objectives is included in the report to management, with no material findings being reported under the

Predetermined Objectives heading in the Report on other legal and regulatory requirements section of the

auditor’s report.

Refer to page 89 of the Report of the Auditor-General, in Part E: Financial Information.

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE

2.1 Service Delivery Environment

The department remained focused on the execution of its constitutional and legislative mandate in pursuit of the

outcome: “All People in South Africa are and feel safe”.

Overseeing the effectiveness and efficiency of the police service

The department continued to monitor police conduct and to oversee the effectiveness and efficiency of the police

service, including receiving reports on the police service at the police stations identified for the reporting period. The

department monitored 169 police station utilising the NMT tool, monitored 57 police stations on Domestic Violence

Act (DVA) compliance which includes amongst other things the availability of victim friendly environments for the

victims of domestic violence in police stations. The department also monitored the SAPS Head Quarters during the

period under review. The quarterly reviews were held with cluster commanders to table findings and

recommendations on stations monitored and evaluated. After the clusters presentations are held these findings and

recommendations were elevated to the Provincial SAPS management for their information and intervention.

The department continues through it partnership with IPID to receive and follow up on recommendations by IPID.

The department hosted MEC’s Community and Police Service Excellence awards in recognition of the tireless effort

of the men and women in blue and community crime fighters in the war against crime.

Investigation of service delivery complaints against SAPS

The department received and investigated more than 200 public complaints alleging police inefficiency during the

reporting period in line with the provisions of section 206 (5) (a) of the Constitution. The investigated complaints

related to poor service delivery, poor investigation, unprofessional conduct, poor communication and other cases

were miscellaneous. As part of improving -management of complaints against SAPS the department conducted a

workshop on management of complaints and revision of complaints management policy. The challenges still remain

on complaints with regard to some of the nature of complaints that falls outside of departmental mandate. Officials

spend time dealing with the complaints that are not necessary reportable in terms of departmental mandate.

Establishment and Support of Community Safety Structures

The United Front against Crime continues to be one of the driving forces of the department in fighting crime within

the province. The department has for period under review continued to establish and facilitate the establishment of



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safety structures within province. The department has been lagging behind in the establishment of Community

Safety Forum (CSF) since the approval on Community Safety Forum policy, in this year the department conducted

the workshop on the establishment of safety forum which saw the 9 Community Safety Forum established which still

not enough in comparison with the target. The department managed to establish 39 ward safety committees during

the year. The main establishment challenge of the CSF and Ward Safety Committee is the need for political buy-in

which sometimes lacks is some areas and specifically for the year under review the 2016 local government has

caused a go slow since some councillors see themselves as exiting term of office. The department had consultation

session with the South African Local Government Association (SALGA) in ensuring participation by members.

The department has been also been facilitating the establishment of Community Safety Forums, Kwazulu Natal

Community Crime and Prevention Association (KZNCCPA) and schools safety structures. As part of the

establishment of safety structures the department has ensured induction of these new structures to ensure

understanding and functioning within the law. The department continue to conduct training and workshop

progressively to ensure capacitation of safety structures. For the year under review 139 functional Community

Policing Forum were assessed.

VSCCP-Volunteer Social Community Crime Patroller

The Department currently has a total of 1490 social crime volunteers deployed across the province. The

responsibility of volunteers amongst other is to be ground level watch dogs for the department with regard to any

safety issues in communities where they are deployed. The department has continuously ensured that volunteers

are trained in various fields of development to equip them with the skills necessary for the performance of their

functions. The volunteer training ranged from counselling, leadership courses, financial management, legal aid

assistance, computer training as well as mentoring and coaching skills. The ultimate objective is to recruit at least

one volunteer per ward depending on the size of the ward.

Crime Prevention Programmes

The beginning of the 2015/2016 financial year saw incidents of xenophobia attacks in some of the areas within the

province and the department played significant role together with other JCPS member departments in stopping and

preventing further incidents. Substance and drug abuse: The department, working with communities and police,

continues to devise strategies and programmes to address the challenges of substance abuse. The department has

also undertaken a research titled “KZN Border: The inflow of drugs and precursors into KwaZulu-Natal”. Public

transport violence: The wide ranging interventions have been conducted in various parts of the province that seek

to stabilise the taxi industry. The Provincial Priority Committee has been revived with the Provincial Integrated Law

Enforcement Plan being implemented. Agreement has been reached with SANTACO to jointly intervene in conflict

situations. Illegal firearms: During the safety month, the department launched the massive campaign to detect and

recover all illegal firearms in Greytown.



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Stolen goods: The campaign against stolen goods was launched and continues to be rolled out across the province

and this is done through encouraging municipalities to establish pounds, increased co-operation between farmers

and local authorities, improving branding etc. Violence a

Against Women and Children: The department continues to engage in vigorous awareness campaign during the

16 days of activism for no violence against women and children. CiDP: The Communities in Dialogue (CiDP)

programme was used successfully to end the conflict involving KwaZulu-Natal citizens based in Gauteng hostels.

This initiative was led by traditional leaders with the blessing of the Zulu monarch, the conflict was successfully

resolved. Other crime programmes conducted were: school safety, societal education, sport against crime,

traditional leaders’ crime fighting programme, crime summits and fight against police killings campaign.

The challenge of limited budget allocation continues to be the main and underlining challenge of the department in

implementing its programmes.

Service Delivery Improvement Plan

The department has completed a service delivery improvement plan. The tables below highlight the service delivery

plan and the achievements to date.

Main services and standards

Main services Beneficiaries Actual standard

of service

(2014/2015)

Desired standard

of service

(2015/2016)

Actual

achievement

(2015/2016)

Establish crime fighting

structures and

partnerships

External Clients:

Communities

served by police

stations,

Community crime

fighting structures;

Community

Policing Forums;

National and

Provincial

Departments

Justice, Crime

Prevention and

Security cluster

(JCPS)

52 Ward Safety

committees

established

during 2014/15

65 Ward Safety

Committees to be

established

39 Ward

Safety

Committees

established



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Traditional

Authorities

Internal Clients:

MEC-Community

Safety and

Liaison

Management

Batho Pele arrangements with beneficiaries

Batho Pele Principles Current/actual arrangements Desired

arrangements

Actual achievements

Consultation Development of

programme and implementation

of community projects

Consultation with

councillors , local

mayors, community

members and

traditional leaders

Consultation with

councillors, local

mayors and traditional

leaders. Consumer of

services

Access Establishment of crime fighting

structures at a voting district

level

Creation of safe

communities through

the establishment of

safety structures from

voting district level to

provincial level

Establishment of

crime fighting

structures at a ward

level Courtesy Training of KZN Community

Crime Prevention Associations

members

Trained community

safety structures and

Provincial youth Desk

Training of Provincial

Youth Desk members

and community safety

structures



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arrangements

Actual achievements

Openness and

Transparency

Invite representatives from

Community Crime Fighting

structures to strategic planning

sessions

Provide information on the

functioning of the three

spheres of government

including the role of

government departments. This

is done through meetings and

workshops including handouts

supplied by the department to

communities

Invite representatives

from Community

Crime Fighting

structures to

strategic planning

sessions and Crime

Summits

Representatives from

Community Crime

Fighting structures

were invited to the

strategic planning

sessions and Crime

Summits

Information Community is fully informed

about the programmes and

projects implemented in the

community through community

meetings, CPFs

Trained and informed

community about the

role of the department

in the communities

The department is

conducting

workshops, crime

awareness, crime

imbizos, station

evaluations,

complaints

management and

crime prevention

programmes



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arrangements

Actual achievements

Service Delivery

Impact

Assessment of the impact of

community safety structures

such as CPFs and KZNCCPA

is done through a tool

Community must

know the impact of

services provided by

the department in

their communities and

the impact of the

community safety

structures

The assessment of

departmental services

is currently done by

research

Redress If there are discrepancies in the

rendering of services to the

community, community is

informed and assured that the

services will be provided. For

example, volunteers are not

deployed in all wards in the

province

The deployment of

crime prevention

volunteers must be

deployed in all wards

The process of

recruitment of

volunteers is

underway so that all

wards have

volunteers

Value for Money Rationalisation is applied in all

money required resources

Cost-effective

approach is followed

in implementing

projects in

communities

Strictly complying with

the provincial cost

cutting measures

released by the

provincial cabinet

2.2 Organisational environment

During the reporting period under review, significant events happened that impacted on the performance of the

department and the structure of the Annual Report.



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Firstly, the incidents of xenophobia that took place at the inception of the financial year. These incidents affected the

budget of the department and also the performance of department in meeting first quarter targets as per the Annual

Performance Plan.

Secondly, due to the exit of the Chief Financial Officer this affected the department’s ability to finalise and submitting

Annual Report on time to Provincial Legislature.

Thirdly, the department’s failure to meet some of it targets some due to internal and external constraints. Highlighting

the few, MEC made a pronouncement during the 2015/16 budget speech about case dockets audit, which has not

been implemented due to lack of consensus with the SAPS.

Fourthly, due to some of dragging labour issues within the department, this affected the validation of performance

information for quarter 2, 3 and 4 within the stipulated time frame. The validation was done after quarter four for all

three quarters.

The department during the 2015/16 strategic planning session revised the wording of some performance indicators

to ensure SMART principle.

2.3 Key policy developments and legislative changes

The department identified the following key policy developments and legislative changes that might affect the

current and future functioning of the department:

2.3.1 White Paper on the Rights of Persons with Disabilities

The White Paper was published in the Gazette on 9 March 2016. It provides inter alia for a target of 50% of all

police stations to comply fully with built environment norms and standards between 2015 and 2019. This

target would impact on the monitoring of police stations by the department.

2.3.2 Prevention and Combating of Trafficking in Persons Act (Act No. 7 of 2013)

The Act was assented to on 28 July 2013, however, it only commenced on 9 August 2015. It gives effect to

the Republic's obligations concerning the trafficking of persons in terms of international agreements, provides

for an offence of trafficking in persons and for the coordinated implementation, application and administration

of the Act.

2.3.3 Criminal Procedure ACT (Act No 51 of 1977)

In De Vos NO and Others v Minister of Justice and Constitutional Development and Others 2015 (2) SACR

217 (CC) on 26 June 2015, section 77 (6) (a) (i) was declared constitutionally invalid to the extent that it

mandates the imprisonment of an adult accused person and to the extent that it mandates the hospitalisation



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or imprisonment of children and section 77 (6) (a) (ii) was declared constitutionally invalid to the extent that it

mandates the institutionalisation of the accused.

2.3.4 Criminal Matters Amendment Act (Act No.18 of 2015)

The Act was assented to on 13 December 2015. The Act amended the Criminal Procedure Act of 1977 so as

to regulate bail in respect of essential infrastructure-related offences and the Criminal Law Amendment Act of

1997 so as to regulate the imposition of discretionary minimum sentences for essential infrastructure-related

offences.

2.3.5 Language Policy of the South African Police Service

The policy was published in the Gazette on 8 March 2016. It provides that plain English is the main working

language of the Service and it should be used in all official documents. In promoting the use of indigenous

languages, the Service will take into consideration a rotation principle. Verbal (meetings and instructions)

communication will be in English and the applicable indigenous languages. In respect of KwaZulu-Natal these

languages are isiZulu and Afrikaans. This also applies to radio communication. However, the employees must

ensure that the transmission of the message over the radio is understood by all involved employees for

effective and efficient service delivery. This policy will be implemented in four phases, which can be divided in

five financial years.

2 STRATEGIC OUTCOME ORIENTED GOALS

PROGRAMME 1: ADMINISTRATION

Strategic goal 1 Improved administrative support to the department

Goal Statement To ensure internal excellence in practices supporting the Department in effectively

delivering on its mandate through provision of efficient and effective strategic

planning, internal monitoring and evaluation, intergovernmental relations and special

project management, financial, legal, corporate and security services

Justification This aims to ensure that the Department functions optimally through effective

business processes and resource support services.

Links Good Governance, cooperative government, efficient administration and elimination

of fraud and corruption.

MTSF Outcome 12: An efficient, effective and development oriented public service

and an empowered, fair and inclusive citizenship.

PGDS/PGDP strategic goal

PROGRAMME 2: PROVINCIAL SECRETARIAT FOR POLICE SERVICE

Strategic goal 1 Improved police service delivery



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Objective statement To monitor and evaluate police conduct, oversee the effectiveness and efficiency of

the police service and to investigate complaints alleging to police inefficiency in the

province

Baseline The baselines in the annual performance plan have reference

Justification Communities rely on effective policing to be and feel safe

Links Government outcome 3

Provincial Growth and Development Plan: Goal 3

National Development Plan

State of the Province Address

State of the Nation Address

Civilian Secretariat for Police Act

All other policies applicable to the department

Strategic goal 2 Good relations between the police and the community

Objective

statement

To establish and mobilise community safety structures, promote good community-

police relations, strengthen crime prevention partnerships and ensure effective

conflict resolution within and/or between communities


Justification The provincial government recognises that it is not possible to prevent crime without

community involvement

Links South African Constitution

Holistic community liaison framework

SAPS Act

White Paper on Safety and Security

The Civilian Secretariat for Police Act

Government outcome 3

Provincial Growth and Development Plan: Goal 3



Strategic objective 3 To provide research services on policing policies

Objective statement To determine provincial policing needs and priorities and conduct best practice

research into safety and security matters




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Justification This aims to promote continuous improvements in the quality of policing and effective

community crime prevention

Links Government outcome 3

Provincial Growth and Development Plan: Goal 3 and 6



3 PERFORMANCE INFORMATION BY PROGRAMME

The activities of the Department were organized according to the following programmes for the financial year

under review:

Programme 1: Administration

Programme 2: Provincial Secretariat for Police Service

3.4 Programme 1: Administration

Purpose of the Programme: The programme is responsible for providing strategic leadership, management,

administrative, financial management, human resource and information technology services to enable the

department to achieve its strategic and operational goals.

Sub-programmes:

Administrative support to the Head of Department

Internal Control and Risk Management

Financial Management

Corporate Services

Integrated Planning and Internal Monitoring and Evaluation

Security Services

Legal Services

Intergovernmental Relations and Special Projects

Strategic objectives, performance indicators, planned targets and actual achievements

The table below provide the details of achievements of targets for the strategic objectives, outputs and performance

indicators for the programme for the financial year under review.

4.1.1 Sub-programme: Administrative support to the Head of Department

Strategic objectives: Effective and efficient administrative support

Performance

Indicator

Actual

Achievement

Planned

Target

Actual

Achievement

Deviation from

planned target

Comment on

deviations



25

2014/2015 2015/2016 2015/2016 to Actual

Achievement

for 2015/2016

Managed office

administration

Achieved

Managed

office

administration

Achieved

- -

4.1.2 Sub-programme: Internal Control and Risk Management


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Implemented

risk framework

Achieved

Implemented

risk framework

Achieved

- -

4.1.3 Sub-programme: Financial Management


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Annual budget Achieved:

Budget was

done in

compliance

with the

regulations

and submitted

in time

Annual

budget

Achieved:

Budget was

done in

compliance

with the

regulations

and submitted

in time

- -

Annual

Financial

Achieved :

Annual

Financial

Achieved :

- -



26

Statements Annual

Financial

Statements

were done and

submitted in

time for audit

Statements Annual

Financial

Statements

were done and

submitted in

time for audit

Implemented

SCM system

Achieved:

Continuous

implementation

of SCM

principles in

procurement of

goods and

services

Implemented

SCM system

Achieved:

Continuous

implementation

of SCM

principles in

procurement of

goods and

services

- -

Asset register

updated

Achieved :

Monthly

reconciliations

and final

updated assets

register

Asset register

updated

Achieved :

Monthly

reconciliations

and final

updated assets

register

- -

4.1.4 Sub-programme: Corporate Services


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Implemented

communication

strategy

Achieved

Implemented

communication

strategy

Achieved

- -



27

Implemented

organisational

structure

Achieved

Implemented

organisational

structure

Achieved

- -

Implemented

Information

Technology

governance

framework

Achieved

Implemented

Information

Technology

governance

framework

Achieved

- -

Office

accommodation

Achieved

Office

accommodation

Achieved

- -

4.1.5 Sub-programme: Integrated Planning and Internal Monitoring and Evaluation


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Approved APP

and SP

Achieved:

Approved APP

and Strategic

plan submitted

in time

Approved APP

and SP

Achieved:

Approved APP

and Strategic

plan submitted

in time

- -

Annual Report Not

Achieved:

Annual Report Partially

Achieved

4.1.6 Sub-programme: Security Services


Performance Actual Planned Actual Deviation from Comment on



28

Indicator Achievement

2014/2015

Target

2015/2016

Achievement

2015/2016

planned target

to Actual

Achievement

for 2015/2016

deviations

Implemented

security plan

Achieved

Implemented

security plan

Achieved

- -

4.1.7 Sub-programme: Legal Services


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Legal advice

and support

Achieved

Legal advice

and support

Achieved

- -

4.1.8 Sub-programme: Intergovernmental Relations and Special Projects


Performance

Indicator

Actual

Achievement

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

IGR

participation

and

implemented

special projects

Achieved

IGR

participation

and

implemented

special

projects

Achieved

- -

Strategy to overcome areas of under performance

Quarterly Chief Directorate meetings where all the different decisions are monitored

Daily Chief Directorate briefings where on-going matters are addressed

Performance Dashboard with all activities monitored and followed within the Directorates

Changes to planned targets



29

There were no changes to the planned targets during the financial year.

Linking performance with budgets

Sub-

Programme

Name

2014/2015 2015/2016

Final

Appropriati

on

Actual

Expenditu

re

(Over)/Unde

r

Expenditure

Final

Appropriatio

n

Actual

Expenditu

re

(Over)/Unde

r

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Office of the

HoD 7,573 7,407 166 4,348 4,348 -

Financial

Management 9,747 9,697 50 9,843 9,611 232

Corporate

Services 24,067 24,067 - 38,765 38,763 2

Legal 2,426 2,325 101 2,950 2,950 -

Security 2,388 2,353 35 3,588 3,588 -

Total 46,201 45,849 352 59,494 59,260 234

3.5 Programme 2: Provincial Secretariat for Police Service

Purpose of the Programme: The programme is responsible for performing the functions of the Provincial

Secretariat for Police for the Province of KwaZulu-Natal which includes the following functions:

To provide research, information analysis and conceptualisation services to the Provincial Secretary.

Monitor and evaluate the service delivery of all police service units in the province to determine their

level of efficiency and effectiveness.

Address complaints against police service delivery;

Develop and maintain community safety structures;

Conducting crime prevention programmes

Represent the Provincial Secretariat for Police Service at the KZN Justice, Crime Prevention and

Security Cluster.

Provincial Secretariat for Police Service programme has three strategic objectives:

1. Effective and efficient police service and improved police conduct

2. Effective and efficient community safety partnerships and implemented crime prevention initiatives



30

3. Effective and efficient police policies, practices, methodologies, safety models, monitoring tools and

accurate policing needs.

Strategic objectives, performance indicators, planned targets and actual achievements

The table below provide the details of achievements of targets for the strategic objectives, outputs and performance

indicators for the programme for the financial year under review.

4.2.1. Strategic Objective 1: Effective and efficient police service and improved police conduct

Programme: Provincial Secretariat for Police Service

Performance

Indicator

Actual

Achieveme

nt

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Number of reports

compiled on police

stations monitored

130 183 169 -14 At planning 183

constituted the total

of all police

stations. The target

was set with the

plan to implement

phase 2 &3 on

restructuring which

would have seen

the additional

Assistant Managers

(M&E and Crime

Prevention). The

Phase 2&3 was not

implemented

resulting to

underperformance

by some districts.

Number of reports on

the implementation of

National Monitoring

Tool (NMT)

4 4 4 - Achieved



31

recommendations

Number of Domestic

Violence Act (DVA)

compliance reports

26 4 4 - Achieved


implementation of

IPID

recommendations by

SAPS

4 4 4 - Achieved

Number of M&E

reports on special

projects

1 2 1 -1 At planning stage

for 2015/16 there

was consideration

for a special project

to be commissioned

by the MEC,

However this did

not take place

during the financial

year under review


Provincial SAPS Head

Quarters (HQ)

monitored

1 1 1 - Achieved

Number of

management reports

compiled on service

delivery complaints

against SAPS

285 4 4 - Achieved

Number of Integrated

Law Enforcement

Initiatives facilitated

4 5 4 -1 For the year

2015/16 the

department made a

provision to tackle



32

the rhino poaching

in collaboration with

wildlife and other

law enforcement

agencies. The MoU

was signed;

however the

programme did not

start because the

Senior Manager fell

ill for a long time.

Number of case

dockets evaluated

- 50 - -50 The case docket

audit could not start

because there was

disagreement

between SAPS and

department on the

access of dockets.


the implementation of

school safety crime

prevention protocol

- 52 52 - Achieved


Implement phase 2 of restructuring which will add work force for line function.

Engage the National Minister of Police and National Commissioner to finalise the memorandum of

understanding on the case docket audit programme.

Improve quarterly reviews approach on findings and recommendations.


Although there were changes to the targets during the year, however the 2 indicators we slightly amended

from reporting individual to the consolidated reports in comparison to 2014/2015 reporting period.



33

Indicator 2014/2015 Indicator 2015/2016

Actual

Achievement

2014/2015

Actual

Achievement

2015/2016

Number of service delivery complaints

management reports processed

Number of management

reports compiled on service

delivery complaints against

SAPS (Consolidated)

285

4

Number of Domestic Violence

Act (DVA)

Number of Domestic

Violence Act (DVA)

compliance reports

(Consolidated)

26

4

4.2.2 Strategic Objective 2: Effective and efficient community safety partnerships and implemented

crime prevention initiatives


Performance

Indicator

Actual

Achieveme

nt

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Number of CSFs

established

13 51 9 -42 The establishment

of community safety

forum involves

stakeholders

including Justice

Crime Prevention

(JCPS)

departments. In

order to establish

this structure the

cooperation of the

municipality is

crucial because the

Speaker is at the

forefront of the



34

success of the

formation of the

CSF. In some of the

municipalities the

department

experienced

problems of

cooperation from

councillors, which in

turn affected the

process of

establishing these

structures (meeting

with SALGA

minutes and

attendance register

as evidence )

Number of functional

CPFs assessed

- 183 164 -19 At planning 183

constituted the total

of all police

stations. The target

was set with the

plan to implement

phase 2 &3 on

restructuring which

would have seen

the additional

Assistant Managers

(M&E and Crime

Prevention). The

Phase 2&3 was not

implemented

resulting to

underperformance

by some districts.

Number of community

safety structures

established

173 65 39 -26 The establishment

of community safety

structures (ward

safety committees)



35

is similar to the

establishment of

CSF because it

requires the

cooperation of

councillors at the

ward level. Not all

councillors were

supportive in the

establishment of

these safety

structures.


initiatives to support

Provincial community

safety structures

4 4 3 -1 There are four

provincial structures

that department has

responsibility to

support. The KZN

Council Against

Crime (CAC) has

not sat for 2015/16;

hence no support

was given during

the period. The

CAC is driven from

the Premier’s office.

Number of initiatives

to support district

community safety

structures

- 52 114 62 Achieved:

The unavailability of

baseline information

during planning and

the nature of

support activities

being demand

driven has led to

over achievement.

Number of crime

prevention

programmes

12 15 15 - Achieved



36

implemented


Implement phase 2 of restructuring which will add work force for line function.

Continue to have engagement with the South African Local Government Association (SALGA) to

strengthen partnerships and ensure leadership cooperation.

Review annual planning process to ensure appropriateness in setting of targets.

Strengthen partnerships through formal Memorandum of Understanding.



4.2.2 Strategic Objective 3: Effective and efficient police policies, practices, methodologies, safety

models, monitoring tools and accurate policing needs.


Performance

Indicator

Actual

Achieveme

nt

2014/2015

Planned

Target

2015/2016

Actual

Achievement

2015/2016

Deviation from

planned target

to Actual

Achievement

for 2015/2016

Comment on

deviations

Number of completed

research on provincial

safety priorities

1 2 2 - Achieved

Number of research

reports on special

projects

1 2 2 - Achieved

Number of policing

policies and directives

reviewed

1 1 1 - Achieved

Number of monitoring

tools and safety models

reviewed

1 2 2 - Achieved





37

Linking performance with budgets

2014/2015 2015/2016

Sub-

Programme

Name

Final

Appropriati

on

Actual

Expenditu

re

(Over)/Unde

r

Expenditure

Final

Appropriatio

n

Actual

Expenditu

re

(Over)/Unde

r

Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Policy and

Research 3,867 3,867 0 3,226 3,226 -

Monitoring and

Evaluation 8,917 8,817 100 13,317 13,317 -

Safety

Promotion 120,707 120,706 1 76,472 76,472 -

Community

Police

Relations

- - 0 22,294 22,294 -

Programme

Support - - 0 16,242 16,242 -

Total 133,491 133,390 101 131,551 131,551 -

4 TRANSFER PAYMENTS

5.1. Transfer payments to public entities

The department had no transfer payments to public entities

5.2. Transfer payments to all organisations other than public entities

The only transfer payments that were incurred during the financial year relate to vehicle licences that are paid

over to the department of transport.

The table below reflects the transfer payments made for the period 1 April 2015 to 31 March 2016

Name of

transferee

Type of

organisation

Purpose for

which the

funds were

Did the

dept.

comply

Amount

transferred

(R’000)

Amount

spent by

the entity

Reasons

for the

funds



38

used with s 38

(1) (j) of the

PFMA

unspent

by the

entity

Department of

Transport

Provincial

Department

Vehicle

Licences

n/a

11

n/a n/a

5 CONDITIONAL GRANTS

6.1. Conditional grants and earmarked funds paid

The department did not pay or earmarked funds paid during the year under review.

6.2. Conditional grants and earmarked funds received

The department received a conditional grant to the tune of R1 000 000.00 from the Department of Public

Works. This grant was for the Extended Public Works Programme (EPWP). The grant was used for

workshops, training and payment of Social Crime Volunteers

The table below details the conditional grants received during for the period 1 April 2015 to 31 March 2016.

Department who transferred the

grant

Department of Public Works

Purpose of the grant

The Expanded Public Works Programme (EPWP) is one

element within a broader government strategy to reduce

poverty through the alleviation and reduction of

unemployment. The Programme involves creating work

opportunities for unemployed persons, and so allowing them to

participate economically and contribute to the development of

their communities and country as a whole. other economic and

social infrastructure

Expected outputs of the grant

Number of people employed and receiving income

through the VSCCP.

Increased average duration of the work opportunities

created.

Actual outputs achieved



39

Amount per amended DORA 1,000

Amount received (R’000) 1,000

Reasons if amount as per DORA was not received

-

Amount spent by the department (R’000)

1,000

Reasons for the funds unspent by the entity

-

Reasons for deviations on performance

-

Measures taken to improve performance

Evaluation study to be conducted during 2016/17 on the

implementation and impact of the programme.

Monitoring mechanism by the receiving department

Volunteer time sheets, Monthly and quarterly reports

6 DONOR FUNDS

7.1. Donor Funds Received

The department did not receive donor funding for the period under review.

8.1. Capital investment, maintenance and asset management plan

Department has no infrastructure project.



40

PART C: GOVERNANCE



41

1. INTRODUCTION

Commitment by the Department to maintain the highest standards of governance is fundamental to

the management of public finances and resources. Users want assurance that the Department has

good governance structures in place to effectively, efficiently and economically utilize the state

resources, which is funded by the tax payer.

2. RISK MANAGEMENT

The Department has a risk management policy and risk register. A fraud risk assessment was

completed during the year and new risks were identified. The fraud risk assessment was facilitated by

a service provider appointed by the Provincial Internal Audit Unit. The finalization of the fraud risk

register will continue in the next financial year. The membership of the Risk Management Committee

was discussed at the staff meeting and Executive Committee meeting. The Cluster Audit and Risk

Committee advise the Department on risk management and independently monitor the effectiveness

of the system of risk management. There has been progress in the management of risks and there

was a reduction in the number of internal audit findings, for example financial management.

3. FRAUD AND CORRUPTION

The Department has an approved Fraud Prevention Policy. During the latter part of the year the fraud

prevention policy was reviewed by a service provider. The recommendations emanating from the

review will be dealt with in the next financial year. The Whistle Blowing Policy and Code of Conduct

form part of the Fraud Prevention Policy and include how cases can be reporting and the procedures

followed by the department in dealing with the reported incidents.

4. MINIMISING CONFLICT OF INTEREST

100% of all SMS members declared their financial interests for the 2015/16 financial year and the

MEC submitted the disclosure forms to the Public Service Commission. Also, all officials engaged with

decision making processes, such as tender adjudications and personnel appointments, are obliged to

sign a declaration in this regard. Furthermore all staff was work-shopped on the Provincial Policy

Framework on Conflict of Interest and Remunerative Work outside the Public Service.

5. CODE OF CONDUCT

All officials have been provided with copies of the Public Service Code of Conduct as well as work-

shopped on the same.

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES

The Department has an employee health and wellness programme and conducts workshops on a

regular basis. The Department is continuing to implement DPSA’s Employee Health and Wellness

Strategy Framework for the Public Service. During March 2016 an audit on occupational health and

safety in the Department commenced with a service provider appointed by Provincial Internal Audit



42

Unit. The department is looking at creating capacity to deal with occupational health and safety

matters.

7. PORTFOLIO COMMITTEES

Portfolio Committee meetings are held quarterly and matters raised by the committee are addressed

by the department.

8. SCOPA RESOLUTIONS

Resolution No.

Subject Details Response by the Department Resolved

Yes/No

1/2016 Findings on pre-determined objectives

47% of the targets were not reliable because sufficient appropriate audit evidence could not be obtained. In addition, 20% of the targets were not valid, accurate and complete when compared to the source information or evidence provided. This was due to a lack of monitoring of the completeness of source documentation in support of actual achievements and frequent review of the validity, and accuracy of reported achievements against source documentation.

The Department has developed and approved the Procedure Manual on the Management of Programme Performance Information which details procedures on collection, collating, review, storage and reporting of performance information. The Department has also implemented templates that assist in the collecting, collating and reporting of performance information. The internal controls and procedures that are implemented have improved the management of performance information significantly.

Yes

2/2016 Findings on human resource management

Senior appointments were made of persons that do not meet the requirements for the post in contravention of section 11(2) of the Public Service Act and Public Service Regulation 1/VII/D.5-8.

Senior management posts filled in the 2015/16 financial year were in compliance with the Public Service Act and Regulations.

Yes

3/2016 IT systems and controls

The Department has not yet implemented an IT Governance Framework. The Department does not have IT controls in place to deactivate the accounts of users who have left the department.

The Department has an approved IT Governance Framework and the implementation is in progress. The IT unit has implemented a form that is used to remove/deactivate user accounts from the network and the HRM unit is notifying the IT unit via emails for such process.

In progress

4/2016

Accruals Accruals amounting to R5,9 million exceeded the payment term of 30 days, as required in treasury regulation 8.2.3 and this in turn exceeded the voted funds to be surrendered of R2,8 million as per the statement of financial position by R3,2 million. The amount of R3,2 million would

Invoices which were categorized as accruals in 2014/15 were not received in time by the Department from the suppliers. Many services that were ordered in March 2015 were not paid in that month because after the services were rendered the Department awaited the invoices from suppliers and

Yes



43

therefore have constituted unauthorised expenditure had the amounts due been paid in a timely manner.

then only payments were processed after year end. Also staff subsistence and travel claims for March 2015 were paid in April 2015. Provision was made hence the accruals were paid in the 2015/16 financial year. This had no impact on the budget and service delivery in 2015/16. No interest or penalties were paid by the department on accrued invoices.

9. PRIOR MODIFICATIONS TO AUDIT REPORTS

Mechanisms put in place to resolve matters of non-compliance reported by the Auditor-General in the

previous financial year, are detailed in the preceding paragraph 8: SCOPA Resolutions.

10. INTERNAL CONTROL UNIT

The Internal Control and Risk Management Unit co-ordinated the internal audit projects that were

undertaken by the Provincial Internal Audit Unit in terms of their annual operational plan. From April

2015 to July 2015, the unit coordinated the external audit which was conducted by the auditors from

the Office of the Auditor-General during the regularity audit, including the audit of Information

Technology General Controls. The progress report on risks was updated on a quarterly basis and

forwarded to Provincial Internal Audit Unit. The fraud risk assessment was conducted during the latter

part of the financial year.

11. INTERNAL AUDIT AND AUDIT COMMITTEES

Provincial Treasury has one Internal Audit Unit which is shared amongst all Provincial Departments.

Internal audit work is carried out in terms of their annual operational plan. Provincial Treasury is

responsible for the appointment of members and management of the Audit Committee.

12. REPORT OF THE AUDIT AND RISK COMMITTEE ON VOTE 9 – COMMUNITY SAFETY AND

LIAISON

1. Objective and responsibility of the Audit and Risk Committee The Provincial Audit and Risk Committee (PARC)is the shared audit and risk committee for the provincial

departments, and is further sub-divided into three Cluster Audit and Risk Committees (CARC’s) that provide

oversight of key functions to the KZN Provincial Government Departments. The Department of Community

Safety & Liaison is served by the Governance & Administration Cluster Audit & Risk Committee.

The PARC is primarily responsible for reviewing the following:



44

(a) the effectiveness of the internal control systems;

(b) the activities of the internal audit function, including its annual work programme, co-ordination with the

external auditors, the reports of significant investigations and the responses of management to

specific recommendations

(c) the risks associated with the Department’s operations covered in the scope of internal and external

audits;

(d) the adequacy, reliability and accuracy of the financial and performance information provided to

management and other users of such information;

(e) any accounting and auditing concerns identified as a result of internal and external audits;

(f) the effectiveness of strategies, policies and procedures to prevent and detect fraud and corruption; and

(g) the institution’s compliance with legal and regulatory provisions.

The Committee reports that it has discharged all of its responsibilities in compliance with the Public Finance

Management Act, No.1 of 1999 (PFMA), Treasury Regulations 3.1, including all other related prescripts, that it

has adopted appropriate formal terms of reference contained in its Audit and Risk Committee Charter. The

Committee is pleased to present its report for the financial year ended 31 March 2016.

2. Audit Committee Members and Attendance

The PARC was appointed on 23 February 2015. During the financial year under review, certain terms and

conditions of the members’ conditions of appointment were amended and the contracts of five members were

renewed effective from the 30th of October 2015.

The table below outlines the PARC and Governance & Administration CARC meetings held and attendance

thereof by members during the reporting period.

# Name of Member PARC

Meetings

Attended

Governance

and

Administration

CARC Meetings

Attended

Special

Meetings

1. Mr S Simelane (Acting Chairman of

PARC and the G&A CARC)

3 4 2

2 Mr V Ramphal 3 4 2

3. Mr P Christianson 3 N/A 2

4. Mr D O’Connor 3 2 2



45

3. The Effectiveness of Internal Control The Committee has reviewed the reports of the Internal Auditors, the Audit Report on the Annual Financial

Statements and Management Report of the Auditor General of South Africa (AGSA) and has noted with

concern, the weaknesses in controls around the following areas:

Ineffective implementation of Operation Hlasela

Volunteer Social Crime Prevention

IT Asset Disposal Process

Performance information

Irregular expenditure due to non-compliance with SCM Prescript

Expenditure Management

4. Risk Management

The Committee has, as defined in its Charter, adequately provided oversight on management’s processes of

identifying and monitoring business risks. For the period under review, the committee’s responsibilities have

been focused, among other things, on the quarterly review of the department’s risk register and progress

made by the department with regard to implementation of risk mitigation plans. The Department has

constantly been advised about best practices to consider improving the management of key business risks

and opportunities.

As at the end of this financial year, the department’s risk register status was as follows:

Risk Grouping Total

Critica

l

Major Moderate Minor Insignifi

cant

Number of risks identified 0 7 16 13 5 41

Number action Plans Identified 0 7 25 5 0 37

Number of action plans

completed

0 5 21 4 0 30

The Committee is pleased with the department’s progress with regard to implementation of risk mitigation

plans. However, the Committee has been concerned with the department’s failure to review and update its

risk register on a quarterly basis. The department is, therefore, urged to treat the risk register as a dynamic

document which should be reviewed and updated continuously to include emerging risks, and risk that has

materialized. Furthermore, the department was urged to improve it risk management systems and

procedures to ensure the linkage to department’s business strategy (encompassing its vision, mission and

5. Ms T Njozela 2 N/A 2



46

objectives), its operational imperatives and philosophies, policies plans and initiatives with positive impact on

service delivery.

5. Forensics Investigations

During the period under review, the Committee noted that there were three (3) forensic investigations, all

relating to alleged procurement irregularities and mismanagement of funds, which the department has

referred to the Provincial Internal Audit Services for investigation. Two (2) of these investigations were

completed and one (1) is in-progress. The Committee further noted that two (2) matters are currently under

criminal investigation by the South African Police Service (SAPS).

The department and the Provincial Internal Audit Service are urged to promptly finalize the outstanding

investigations, and work together to implement recommendations on the finalised investigation.

6. Quality of in year management and monthly/quarterly reports

The Committee was satisfied with the content and quality of quarterly reports in respect of in year

management and quarterly performance reports submitted in terms of the PFMA and the Division of Revenue

Act prepared and issued by the Accounting Officer of the Department during the year under view.

Based on the reports of the Internal Auditors and the Auditor General, the Committee notes with concern the

deficiencies identified in the usefulness and reliability of reported performance information due to the failure of

the Department to implement adequate systems to collect, collate, verify and retain performance related data.

The management of the department has been urged to implement the appropriate improvement strategies in

order to address the identified shortcomings with immediate effect.

7. Evaluation of Financial Statements

The Committee has:

Reviewed and discussed the Annual Financial Statements with the Accounting Officer, Auditor General

and Internal Audit;

Reviewed the Auditor General’s Audit Report;

Reviewed the Department’s processes for compliance with legal and regulatory provisions, concerns have

been noted around reliability of performance information, failure to pay suppliers within 30 days and

failure to prevent irregular expenditure as a result of non-compliance to supply chain management

prescripts.

Reviewed the conclusion on the reliability of performance information resulting from the audit of the

Department.



47

8. Internal Audit

In line with the PFMA and the King III Report on Corporate Governance, the Internal Audit Function is

required to provide the Audit & Risk Committee, as well as Management, with reasonable assurance on the

adequacy and effectiveness of internal controls. This is primarily achieved through the implementation of a

risk based Internal Audit plan. The Committee has, through the CARC monitoring processes, considered

internal audit reports at its quarterly meetings detailing the assessment of the adequacy and effectiveness of

controls designed to mitigate the risks associated with operational and strategic activities of the department.

The Committee also considered the appropriateness of the corrective actions proposed by management to

improve the control environment.

The Committee has noted with concern, imposed financial and other limitations place upon Internal Audit

during the year under review. During the forthcoming financial year, the Committee will monitor the progress

made by the Internal Audit Function in resolving any potential budgetary or operational difficulties in order to

ensure that it fulfills its mandate and continues to add value to the department.

9. Auditor-General’s Report

The Committee has monitored the implementation of corrective action plans to address the audit issues raised

by the Auditor General in the prior financial year. Furthermore, the Committee has met with the Auditor

General of South Africa to discuss and evaluate the major issues that emanated from the current regulatory

audit.

The Committee will ensure that corrective actions in respect of the detailed findings emanating from the

current regulatory audit continue to be monitored on a quarterly basis through the CARC processes.

The Committee notes the Auditor General’s unqualified opinion on the Annual Financial Statements, and

proposes that the Audited Annual Financial Statements be accepted and read together with the report of the

Auditor General.

10. Appreciation

The Committee wishes to express its appreciation to the Management of the Department, the Auditor-General

of South Africa, and the Provincial Internal Audit Services for the co-operation and support they have provided

to enable us to compile this report.

_________________________

Mr S Simelane

Acting Chairman: Provincial Audit and Risk Committee

11 August 2016



48

PART D: HUMAN RESOURCE MANAGEMENT



49

1. LEGISLATION THAT GOVERNS HR MANAGEMENT

Constitution of the Republic of South Africa, 1996

Public Service Act, 1994

Public Service Regulations, 2001

Labour Relations Act, 1995

Basic Conditions of Employment Act, 1997

Employment Equity Act, 1998

Skills Development Act, 1998

Promotion of Equality and Prevention of Unfair Discrimination Act, 2000

Promotion of Administrative Justice Act, 2000

Promotion of Access to Information Act, 2000

Preferential Procurement Policy Framework Act, 2001

Electronic Communications and Transactions Act, 2002

Regulation of Interception and Provision of Communication-Related Information Act, 2002

State Information Technology Agency Act, 1999

2. HUMAN RESOURCE OVERSIGHT STATISTICS

As at 31 March 2016, the total number of funded posts in the Department was 149 of which 139 (93.29%),

were filled and 9 vacant (6.71%.) Women at SMS level accounted for 4 (30.77%); and men 9 (69.23%). The

number of people with disability was 2 (1.44%).

Human resource priorities for the year under review and the impact of these.

Improving the implementation and compliance with the EPMDS system in the Department through providing

training on the system.

Training and development of staff continued to be successfully implemented with more and more employees

studying through the Department’s bursary scheme.

Workforce planning and key strategies to attract and recruit a skilled and capable workforce.

The Department has prepared and submitted an Amended Human Resource Plan to the MEC Transport,

Community Safety and Liaison which takes into consideration the amended structure which was implemented

1 April 2013. Furthermore, the new Human Resources Plan takes into consideration the phased in approach

to the implementation of the new structure.



50

Regarding recruitment the Department has been able to in most instances recruit suitably qualified employees

to fill vacant posts hence no serious issues have been experience insofar as being able to attract and recruit a

skilled and capable workforce.

Employee performance management.

The Department has implemented the Provincial Employee Performance Management and Development

System for all employee from salary level 1 to 12 and the is using the Department of Public Service and

Administration (DPSA) Performance Management System for Senior Management. However compliance with

time frames in the policy is a challenge.

Workshops on the performance management and development were conducted throughout the Department

on the EPMDS for levels 1 to 12 as well as on the SMS PMDS were done during this year.

Annually the Department employ a minimum of 15 Interns within the Department to assist them in gaining

valuable work experience and hopefully secure permanent employment. In 2016/2017 Financial Year the

Department will employ 16 Interns.

Employee wellness programmes.

The implementation of the new organisational structure was the recruitment of a permanent Employee

Wellness Practitioner for the first time in 2014, this has resulted in a more focused approach to Employee

wellness programmes however funding remains a challenge. Furthermore, as the Department is very small it

is finding it difficult to implement fully the various National EHW policies.

Highlight achievements and challenges faced by the department, as well as future human resource

plans /goals.

Challenges

The Provincial Cost Cutting initiative is expected to hamper the filling of posts in the new financial year which

in turn will affect the achievement the employee equity targets set. The Department will also focus on

maintaining a vacancy rate of less than 10% by the end of the performance year and to improve the time

taken to fill vacant and funded posts. In addition, the Department will focus on the improved adherence to

timeframes in the implementation of performance management.

3.1. Personnel related expenditure



51

The following tables summarises the final audited personnel related expenditure by programme and by salary

bands. In particular, it provides an indication of the following:

amount spent on personnel

amount spent on salaries, overtime, homeowner’s allowances and medical aid.

Table 3.1.1 Personnel expenditure by programme for the period 1 April 2015 and 31 March 2016

Programme Total

expenditur

e (R’000)

Personnel

expenditur

e (R’000)

Training

expenditur

e

(R’000)

Profession

al and

special

services

expenditur

e (R’000)

Personnel

expenditur

e as a % of

total

expenditur

e

Average

personnel

cost per

employee

(R’000)

Administration 59 301 29 120 49.1 173

Civilian oversight 131 514 39 458 30 235

Provincial Civilian

Secretariat 0 0 0 0

Total 190 815 68 579 35.9 408

Table 3.1.2 Personnel costs by salary band for the period 1 April 2015 and 31 March 2016

Salary band Personnel

expenditure

(R’000)

% of total

personnel cost

No. of

employees

Average

personnel cost

per employee

(R’000)

Lower skilled (Levels 1-2)

Skilled (level 3-5) 5 708 5.3 32 178 375

Highly skilled production

(levels 6-8) 8 341 7.7 30 278 033

Highly skilled supervision

(levels 9-12) 34 414 31.8 62 555 065

Senior and Top

management (levels 13-16) 11 896 11 13 915 077

Contract (Levels 1-2) 943 0.9 15 62 867

Contract (Levels 3-5) 526 0.5 2 263 000

Contract (Levels 6-8) 744 0.7 3 248 000

Contract (Levels 9-12) 3 604 3.3 9 400 444



52

Contract (Levels 13-16) 2 155 2 2 1 077 500

Periodical Remuneration 31 525 29.1 1303 24 194

Total 99 856 92.3 1 471 67 883

Table 3.1.3 Salaries, Overtime, Home Owners Allowance and Medical Aid by programme for the period

1 April 2015 and 31 March 2016

Programme Salaries Overtime Home Owners

Allowance

Medical Aid

Amount

(R’000

Salaries

as a %

of

personn

el costs

Amount

(R’000)

Overtim

e as a %

of

personn

el costs

Amount

(R’000)

HOA as

a % of

personn

el costs

Amount

(R’000)

Medical

aid as a

% of

personn

el costs

Administration 22 912 75.1 697 2.3 824 2.7

Civilian oversight 4 100 0 0 0 0

Provincial civilian

secretariat 32 768 42.2 563 0.7 870 1.1

Total 55 684 51.5 0 0 1 260 1.2 1 694 1.6

Table 3.1.4 Salaries, Overtime, Home Owners Allowance and Medical Aid by salary band for the period

1 April 2015 and 31 March 2016

Salary

Bands

Salaries Overtime

Home Owners

Allowance

Medical Aid

Amoun

t

(R’000)

Salaries

as a % of

personne

l costs

Amoun

t

(R’000)

Overtime

as a % of

personne

l costs

Amoun

t

(R’000)

HOA as a

% of

personne

l costs

Amoun

t

(R’000)

Medical

aid as a

% of

personne

l costs

Skilled (level

1-2)

Skilled (level

3-5) 4135 70.6 397 6.8 321 5.5

Highly skilled

production

(levels 6-8)

6126 71.7 373 4.4 462 5.4

Highly skilled 27511 68.4 438 1.1 794 2



53

supervision

(levels 9-12

Senior

management

(level 13-16)

10228 77.3 36 0.3 117 0.9

Contract

(Levels 1-2) 943 97.3 0 0 0 0

Contract

(Levels 3-5) 526 98.7 0 0 0 0

Contract

(Levels 6-8) 744 86.9 0 0 0 0

Contract

(Levels 9-12) 3581 87.8 0 0 0 0

Contract

(Levels 13-

16)

1891 78.3 17 0.7 0 0

Periodical

Remuneratio

n

0 0 0 0 0 0

Total 55 685 51.5 0 0 1 261 1.2 1 694 1.6

3.2. Employment and Vacancies

The tables in this section summarise the position with regard to employment and vacancies.

The following tables summarise the number of posts on the establishment, the number of employees, the

vacancy rate, and whether there are any staff that are additional to the establishment.

This information is presented in terms of three key variables:

programme

salary band

critical occupations (see definition in notes below).

Departments have identified critical occupations that need to be monitored. In terms of current regulations, it

is possible to create a post on the establishment that can be occupied by more than one employee. Therefore,

the vacancy rate reflects the percentage of posts that are not filled.



54

Table 3.2.1 Employment and vacancies by programme as on 31 March 2016

Programme Number of

posts on

approved

establishment

Number of

posts filled

Vacancy Rate Number of

employees

additional to

the

establishment

Administration, Permanent 78 73 6.4 8

Provincial civilian secretariat,

Permanent 100 95 5 21

Total 178 168 5.6 29

Table 3.2.2 Employment and vacancies by salary band as on 31 March 2016

Salary band Number of

posts on

approved

establishment

Number of

posts filled


employees

additional to

the

establishment

Lower skilled ( 1-2)

Skilled(3-5) 34 32 5.9 0

Highly skilled production (6-8) 32 30 6.3 0

Highly skilled supervision (9-12) 67 62 7.5 0

Senior management (13-16) 14 13 7.1 0

Contract (Levels 1-2), Permanent 15 15 0 15



Contract (Levels 9-12),

Permanent 9 9 0 9


Permanent 2 2 0 0

Total 178 168 5.6 29



55

Table 3.2.3 Employment and vacancies by critical occupations as on 31 March 2016

Critical

occupation

Number of posts

on approved

establishment

Number of posts

filled


employees

additional to the

establishment

Administrative

related, Permanent 89 86 3.4 24

Communication and

information related,

Permanent

6 4 33.3 2

Finance and

economics related,

Permanent

4 4 0 0

Financial and

related

professionals,

Permanent

3 3 0 0

Financial clerks and

credit controllers,

Permanent

2 2 0 0

Food services aids

and waiters,

Permanent

1 1 0 1

Head of

department/chief

executive officer,

Permanent

1 1 0 0

Human resources &

organisational

development &

related

Professionals,

Permanent

8 8 0 1

Human resources

clerks, Permanent 2 2 0 0

Human resources

related, Permanent 2 2 0 0

Information 3 3 0 1



56

technology related,

Permanent

Legal related,

Permanent 2 2 0 0

Messengers porters

and deliverers,

Permanent

2 2 0 0

Other

administrative &

related clerks and

organisers,

Permanent

14 12 14.3 0

Other

administrative

policy and related

officers, Permanent

8 7 12.5 0

Secretaries & other

keyboard operating

clerks, Permanent

16 15 6.3 0

Senior managers,

Permanent 15 14 6.7 0

Total 178 168 5.6 29

3.3. Filling of SMS Posts

The tables in this section provide information on employment and vacancies as it relates to members of the

Senior Management Service by salary level. It also provides information on advertising and filling of SMS

posts, reasons for not complying with prescribed timeframes and disciplinary steps taken.

Table 3.3.1 SMS post information as on 31 March 2016

SMS Level Total number

of funded SMS

posts

Total number

of SMS posts

filled

% of SMS

posts filled

Total number

of SMS posts

vacant

% of SMS

posts vacant

Director-

General/ Head

of Department

0 0 0 0 0

Salary Level 16 0 0 0 0 0

Salary Level 15 1 1 100% 0 0



57

Salary Level 14 2 2 100% 0 0

Salary Level 13 12 11 91% 1 8%

Total 15 14 93% 1 6%

Table 3.3.2 SMS post information as on 30 September 2020

SMS Level Total number

of funded SMS

posts

Total number

of SMS posts

filled

% of SMS

posts filled

Total number

of SMS posts

vacant

% of SMS

posts vacant

Director-

General/ Head

of Department

0 0 0 0 0



Salary Level 14 1 1 100% 0 0

Salary Level 13 12 11 91% 1 8%

Total 15 14 93% 1 6%

Table 3.3.3 Advertising and filling of SMS posts for the period 1 April 2015 and 31 March 2016

SMS Level

Advertising Filling of posts

Number of vacancies

per level advertised in

6 months of becoming

vacant

Number of vacancies

per level filled in 6

months of becoming

vacant

Number of vacancies

per level not filled in 6

months but filled in 12

months

Director-General/ Head

of Department 0 0 0

Salary Level 16 0 0 0




Total 1 0 0

Table 3.3.4 Reasons for not having complied with the filling of funded vacant SMS - Advertised within

6 months and filled within 12 months after becoming vacant for the period 1 April 2015 and 31 March

2016

Reasons for vacancies not advertised within six months

N/A as post was advertised within 6 months



58

Reasons for vacancies not filled within twelve months

N/A

Table 3.3.5 Disciplinary steps taken for not complying with the prescribed timeframes for filling SMS

posts within 12 months for the period 1 April 2015 and 31 March 2016

Reasons for vacancies not advertised within six months

N/A as post was advertised within 6 months

Reasons for vacancies not filled within six months

Awaiting approval of shortlist from MEC

3.4. Job Evaluation

Within a nationally determined framework, executing authorities may evaluate or re-evaluate any job in his or

her organisation. In terms of the Regulations all vacancies on salary levels 9 and higher must be evaluated

before they are filled. The following table summarises the number of jobs that were evaluated during the year

under review. The table also provides statistics on the number of posts that were upgraded or downgraded.

Table 3.4.1 Job Evaluation by Salary band for the period 1 April 2015 and 31 March 2016


posts on

approved

establishment

Number

of Jobs

Evaluated

% of

posts

evaluated

by salary

bands

Posts

Upgraded

Posts

downgraded

Number % of

posts

evaluated

Number % of posts

evaluated

Lower

Skilled

(Levels1-2)

Skilled

(Levels 3-5) 34

Highly skilled

production

(Levels 6-8)

32



59

Highly skilled

supervision

(Levels 9-12)

67

Senior

Management

Service

Band A

11

Senior

Management

Service

Band B

2

Senior

Management

Service

Band C

1

Senior

Management

Service

Band D

Contract

(Levels 1-2) 15

Contract

(Levels 3-5) 2

Contract

(Levels 6-8) 3

Contract

(Levels 9-12) 9

Total 178 0 0 0 0 0 0

The following table provides a summary of the number of employees whose positions were upgraded due to

their post being upgraded. The number of employees might differ from the number of posts upgraded since

not all employees are automatically absorbed into the new posts and some of the posts upgraded could also

be vacant.

Table 3.4.2 Profile of employees whose positions were upgraded due to their posts being upgraded

for the period 1 April 2015 and 31 March 2016

Gender African Asian Coloured White Total

Female



60

Male

Total 0 0 0 0 0

Employees with a disability 0

Table 3.4.3 Employees with salary levels higher than those determined by job evaluation by

occupation for the period 1 April 2015 and 31 March 2016

Occupation Number of

employees

Job evaluation

level

Remuneration

level

Reason for

deviation

Director: Provincial

Police Oversight &

Community Police

Relations

1 13 14 Restructuring

Deputy Director:

Statistical Analysis

& Research

1 11 12 Restructuring

Deputy Director:

Human Resource

Management

1 11 12 DPSA circular 4 of

2014

Assistant Director:

Asset Management

& Logistics

1 9 10 DPSA circular 4 of

2014

Principal Personnel

Officer 1 7 8 Restructuring

Total number of employees whose salaries exceeded the level determined by

job evaluation 5

Percentage of total employed 2.98%

The following table summarises the beneficiaries of the above in terms of race, gender, and disability.

Table 3.4.4 Profile of employees who have salary levels higher than those determined by job

evaluation for the period 1 April 2015 and 31 March 2016

Gender African Asian Coloured White Total

Female 1 1 2

Male 1 1 1 3

Total 5

Employees with a

disability

0



61

3.5. Employment Changes

This section provides information on changes in employment over the financial year. Turnover rates provide

an indication of trends in the employment profile of the department. The following tables provide a summary of

turnover rates by salary band and critical occupations (see definition in notes below).

Table 3.5.1 Annual turnover rates by salary band for the period 1 April 2015 and 31 March 2016

Salary band Number

of

employee

s at

beginnin

g of

period-1

April

2015

Appointments

and transfers into

the department

Terminations and

transfers out of

the department

Turnover rate

Lower skilled ( Levels 1-2) 0 0

Skilled (Levels3-5) 31 0 2 6.5


(Levels 6-8 30 1 1 3.3


(Levels 9-12) 61 2 2 3.3

Senior Management Service

Bands A 10 1 0 0


Bands B 4 0 1 25


Bands C 0 1 0 0


Bands D 0 0 0 0


Permanent 2 16 16 800


Permanent 3 0 0 0


Permanent 4 0 2 50



62


Permanent 9 0 0 0

Total 154 21 24 15.6

Table 3.5.2 Annual turnover rates by critical occupation for the period 1 April 2015 and 31 March 2016

Critical occupation Number of

employees at

beginning of

period-April

2015

Appointments

and transfers

into the

department

Terminations

and transfers

out of the

department

Turnover rate

Administrative related,

Permanent 75 14 20 26.7

Communication and

information related,

Permanent

4 2 2 50

Finance and economics


Financial and related

professionals, Permanent 3 0 0 0

Financial clerks and credit

controllers, Permanent 2 0 0 0

Food services aids and

waiters, Permanent 1 0 0 0

Head of department/chief

executive officer, Permanent 0 1 0 0

Human resources &

organisational development

& related Professionals,

Permanent

7 1 0 0

Human resources clerks,

Permanent 3 0 0 0

Human resources related,

Permanent 2 0 0 0

Information technology


Legal related, Permanent 2 0 0 0

Messengers porters and 2 0 0 0



63

deliverers, Permanent

Other administrative &

related clerks and

organisers, Permanent

12 0 1 8.3

Other administrative policy

and related officers,

Permanent

7 0 0 0

Secretaries & other

keyboard operating clerks,

Permanent

15 0 0 0

Senior managers,

Permanent 14 1 1 7.1

Total 154 21 24 15.6

The table below identifies the major reasons why staff left the department.

Table 3.5.3 Reasons why staff left the department for the period 1 April 2015 and 31 March 2016

Termination Type Number % of Total

Employment

Death 0 0

Resignation 8 5.2

Expiry of contract 15 9.7

Dismissal – operational changes 0 0

Dismissal – misconduct 0 0

Dismissal – inefficiency 0 0

Discharged due to ill-health 0 0

Retirement 0 0

Transfer to other Public Service Departments 1 0.6

Other 0 0

Total 24 15.6

Total number of employees who left as a % of total

employment 24 15.6



64

Table 3.5.4 Promotions by critical occupation for the period 1 April 2015 and 31 March 2016

Occupation Employees 1

April 2015

Promotions to

another salary

level

Salary level

promotions as

a % of

employees by

occupation

Progressions

to another

notch within a

salary level

Notch

progression

as a % of

employees by

occupation

Administrative

related,

Permanent

75 1 1.3 7 9.3

Communication

and information

related,

Permanent

4 0 0 0 0

Finance and

economics

related,

Permanent

3 0 0 1 33.3

Financial and

related

professionals,

Permanent

3 0 0 2 66.7

Financial clerks

and credit

controllers,

Permanent

2 0 0 0 0

Food services

aids and

waiters,

Permanent

1 0 0 0 0

Head of

department/chief

executive

officer,

Permanent

7 0 0 4 57.1

Human

resources & 3 0 0 0 0



65

organisational

development &

related

Professionals,

Permanent

Human

resources

clerks,

Permanent

2 0 0 1 50

Human

resources

related,

Permanent

2 0 0 0 0

Information

technology

related,

Permanent

2 0 0 1 50

Legal related,

Permanent 2 0 0 0 0

Messengers

porters and

deliverers,

Permanent

12 0 0 4 33.3

Other

administrative &

related clerks

and organisers,

Permanent

7 1 14.3 1 14.3

Other

administrative

policy and

related officers,

Permanent

15 0 0 2 13.3

Secretaries &

other keyboard

operating clerks,

Permanent

14 0 0 0 0

Total 154 2 1.3 23 14.9



66

Table 3.5.5 Promotions by salary band for the period 1 April 2015 and 31 March 2016

Salary Band

Employees 1

April 2015

Promotions to

another salary

level

Salary bands

promotions as

a % of

employees by

salary level

Progressions

to another

notch within a

salary level

Notch

progression

as a % of

employees by

salary bands

Lower skilled (

Levels 1-2)

Skilled

(Levels3-5) 31 0 0 1 3.2

Highly skilled

production

(Levels 6-8)

30 1 3.3 7 23.3

Highly skilled

supervision

(Levels 9-12)

61 1 1.6 14 23

Senior

Management

(Level 13-16)

14 0 0 1 7.1

Contract

(Levels 1-2),

Permanent

2 0 0 0 0

Contract

(Levels 3-5),

Permanent

3 0 0 0 0

Contract

(Levels 6-8),

Permanent

4 0 0 0 0

Contract

(Levels 9-12),

Permanent

9 0 0 0 0

Total 154 2 1.3 23 14.9

3.6. Employment Equity

Table 3.6.1 Total number of employees (including employees with disabilities) in each of the following

occupational categories as on 31 March 2016



67

Occupational Male Female Total

Category African Colour

ed

Indian White African Colour

ed

Indian White

Legislators,

senior officials

and managers

9 0 0 1 4 0 0 1 15

Professionals 11 0 3 1 9 1 1 0 26

Technicians

and associate

professionals

36 0 2 0 52 0 3 0 93

Clerks 9 0 0 0 20 0 2 0 31

Service and

sales workers

Skilled

agriculture and

fishery workers

Craft and

related trades

workers

Plant and

machine

operators and

assemblers

Elementary

occupations 2 0 0 0 1 0 0 0 3

Total 67 0 5 2 86 1 6 1 168

Employees

with

disabilities

0 0 0 0 2 0 0 0 2

Table 3.6.2 Total number of employees (including employees with disabilities) in each of the following

occupational bands as on 31 March 2016


Band African Coloured Indian White African Coloured Indian White

Top

Management 1 0 0 0 0 0 0 0 1

Senior 8 0 0 1 4 0 0 1 14



68

Management

Professionally

qualified and

experienced

specialists and

mid-

management

32 0 5 1 30 0 3 0 71

Skilled

technical and

academically

qualified

workers, junior

management,

supervisors,

foreman and

superintendents

13 0 0 0 17 1 2 0 33

Semi-skilled

and

discretionary

decision

making

8 0 0 0 25 0 1 0 34

Unskilled and

defined

decision

making

5 0 0 0 10 0 0 0 15

Total 67 0 5 2 86 1 6 1 168

Employees

with

disabilities

0 0 0 0 2 0 0 0 2

Table 3.6.3 Recruitment for the period 1 April 2015 to 31 March 2016



Top

Management 1 0 0 0 0 0 0 0 1

Senior 0 0 0 0 0 0 0 1 1



69

Management

Professionally

qualified and

experienced

specialists and

mid-

management

1 0 1 0 0 0 0 0 2

Skilled

technical and

academically

qualified

workers, junior

management,

supervisors,

foreman and

superintendents

1 0 0 0 0 0 0 0 1

Semi-skilled

and

discretionary

decision

making

0 0 0 0 0 0 0 0

Unskilled and

defined

decision

making

6 0 0 0 10

0 0 0 16

Total 9 0 1 0 10 0 0 1 21

Employees

with

disabilities

Table 3.6.4 Promotions for the period 1 April 2015 to 31 March 2016



Top

Management 0 0 0 0 0 0 0 0 0

Senior

Management 1 0 0 0 0 0 0 0 1

Professionally 2 0 3 1 7 0 2 0 15



70

qualified and

experienced

specialists and

mid-

management

Skilled

technical and

academically

qualified

workers, junior

management,

supervisors,

foreman and

superintendents

4 0 0 0 3 0 1 0 8

Semi-skilled

and

discretionary

decision

making

0 0 0 1 0 0 0 1

Unskilled and

defined

decision

making

0 0 0 0 0 0 0 0 0

Total 7 0 3 1 11 0 3 0 25

Employees

with

disabilities

Table 3.6.5 Terminations for the period 1 April 2015 to 31 March 2016



Top

Management 0 0 0 0 0 0 0 0 0

Senior

Management 0 0 1 0 0 0 0 0 1



71

Professionally

qualified and

experienced

specialists and

mid-

management

1 0 0 0 1 0 0 0 2

Skilled

technical and

academically

qualified

workers, junior

management,

supervisors,

foreman and

superintendents

2 0 0 0 1 0 0 0 3

Semi-skilled

and

discretionary

decision

making

6 0 1 0 11 0 0 0 18

Unskilled and

defined

decision

making

0 0 0 0 0 0 0 0 0

Total 9 0 2 0 13 0 0 0 24

Employees

with

disabilities

Table 3.6.6 Disciplinary action for the period 1 April 2015 to 31 March 2016

Disciplinary Male Female Total

Action African Coloured Indian White African Coloured Indian White

None 0 0 0 0 0 0 0 0 0



72

Table 3.6.7 Skills development for the period 1 April 2015 to 31 March 2016


Category African Colour

ed

Indian White African Colour

ed

Indian White

Legislators,

senior officials

and managers

4 0 0 0 3 0 0 1 4

Professionals 4 0 1 0 2 0 0 0 7

Technicians

and associate

professionals

9 0 0 0 3 0 3 0 16

Clerks 4 0 0 0 13 0 1 0 18

Service and

sales workers

0 0 0 0 0 0 0 0 0

Skilled

agriculture and

fishery workers

0 0 0 0 0 0 0 0 0

Craft and

related trades

workers

0 0 0 0 0 0 0 0 0

Plant and

machine

operators and

assemblers

0 0 0 0 0 0 0 0 0

Elementary

occupations

0 0 0 0 0 0 0 0 0

Total 21 0 1 0 21 0 4 1 45

Employees

with

disabilities

0 0 0 0 0 0 0 0 0

3.7. Signing of Performance Agreements by SMS Members

All members of the SMS must conclude and sign performance agreements within specific timeframes.

Information regarding the signing of performance agreements by SMS members, the reasons for not

complying within the prescribed timeframes and disciplinary steps taken is presented here.



73

Table 3.7.1 Signing of Performance Agreements by SMS members as on 31 May 2015

SMS Level Total number of

funded SMS posts

Total number of

SMS members

Total number of

signed

performance

agreements

Signed

performance

agreements as %

of total number of

SMS members

Director-General/

Head of

Department

1 1

Salary Level 16

Salary Level 15

Salary Level 14 2 2

Salary Level 13 11 10

Total 14 13

Table 3.7.2 Reasons for not having concluded Performance agreements for all SMS members as on 31

March 2015

Reasons

Not provided

Table 3.7.3 Disciplinary steps taken against SMS members for not having concluded Performance

agreements as on 31 March 2015

Reasons

No disciplinary steps have been taken as at 30 May 2016

3.8. Performance Rewards

To encourage good performance, the department has granted the following performance rewards during the

year under review. The information is presented in terms of race, gender, disability, salary bands and critical

occupations (see definition in notes below).



74

Table 3.8.1 Performance Rewards by race, gender and disability for the period 1 April 2014 to 31

March 2015

Race and Gender Beneficiary Profile Cost

Number of

beneficiaries

Number of

employees

% of

total

within

group

Cost (R’000) Average cost

per employee

African Male 7 84 8.3 209 29 813

African Female 4 67 6 129 32 189

Asian Male 3 5 60 96 31 978

Asian Female 2 6 33.3 53 26 254

Coloured Male 0 0 0 0 0

Coloured Female 0 1 0 0 0

White Male 1 2 50 43 42 637

White Female 0 1 0 0 0

Total 17 168 10.1 529 31 090

Table 3.8.2 Performance Rewards by salary band for personnel below Senior Management Service for

the period 1 April 2015 to 31 March 2016

Salary band Beneficiary Profile Cost Total cost

as

Number of

beneficiarie

s

Number of

employees

% of total

within

salary

bands

Total

Cost

(R’000)

Average

cost per

employe

e

a % of the

total

personnel

expenditure

Lower Skilled (Levels 1-

2)

Skilled (level 3-5) 1 32 3.1 10 10 000 1

Highly skilled

production (level 6-8) 4 30 13.3 61 15 250 4

Highly skilled

supervision (level 9-12) 12 62 19.4 458 38 167 12

Total 17 124 13.7 529 31 118 17



75

Table 3.8.3 Performance Rewards by critical occupation for the period 1 April 2015 to 31 March 2016

Critical Occupation Beneficiary Profile Cost

Number of

beneficiaries

Number of

employees

% of

total

within

group

Cost (R’000) Average cost

per employee

Administrative related 6 86 7 230 38 333

Communication and information

related 0 4 0 0 0

Finance and economics related 0 4 0 0 0

Financial and related

professionals 2 3 66.7 64 32 000

Financial clerks and credit

controllers 0 2 0 0 0

Food services aids and waiters 0 1 0 0 0

Head of department/chief

executive officer 0 1 0 0 0

Human resources &

organisation development &

relate prof

2 8 25 76 38 000

Human resources clerks 0 2 0 0 0

Human resources related 1 2 50 43 43 000

Information technology related 0 3 0 0 0

Legal related 1 2 50 45 45 000

Messengers porters and

deliverers 0 2 0 0 0

Other administrators & related

clerks and organisers 4 12 33.3 56 14 000

Other administrative policy and

related officers 0 7 0 0 0

Secretaries & other keyboard

operating clerks 1 15 6.7 15 15 000

Senior managers 0 14 0 0 0

Total 17 168 10.1 529 31118



76

Table 3.8.4 Performance related rewards (cash bonus), by salary band for Senior Management Service

for the period 1 April 2015 to 31 March 2016

Salary band Beneficiary Profile Cost Total cost

as

Number of

beneficiarie

s

Number of

employees

% of total

within

salary

bands

Total

Cost

(R’000)

Average

cost per

employe

e

a % of the

total

personnel

expenditure

Band A 0 0 0 0 0 0

Band B 0 11 0 0 0 0

Band C 0 3 0 0 0 0

Band D 0 1 0 0 0 0

Total 0 15 0 0 0 0

3.9. Foreign Workers

Table 3.9.1 Foreign workers by salary band for the period 1 April 2015 and 31 March 2016

Salary band 01 April 2015 31 March 2016 Change

Number % of total Number % of total Number %

Change

NONE

Total 0 0 0 0 0 0

Table 3.9.2 Foreign workers by major occupation for the period 1 April 2015 and 31 March 2016

Major Occupation 01 April 2015 31 March 2016 Change

Number % of total Number % of total Number %

Change

NONE

Total 0 0 0 0 0 0

3.10. Leave utilisation

The Public Service Commission identified the need for careful monitoring of sick leave within the public

service. The following tables provide an indication of the use of sick leave and disability leave. In both cases,

the estimated cost of the leave is also provided.



77

Table 3.10.1 Sick leave for the period 1 January 2015 to 31 December 2015

Salary band Total days % Days

with

Medical

certification

Number of

Employees

using sick

leave

% of total

employees

using sick

leave

Average

days per

employee

Estimated

Cost

(R’000)

Lower Skills (Level 1-2) 142 71.1 18 20.7 8 97

Skilled (levels 3-5) 125 65.6 19 21.8 7 134

Highly skilled

production (levels 6-8) 191 80.6 32 36.8 6 377

Highly skilled

supervision (levels 9 -

12)

57 86 10 11.5 6 183

Top and Senior

management (levels

13-16)

22 59.1 6 6.9 4 7

Contract (Levels 1-2) 32 100 2 2.3 16 46

Contract (Levels 9-12) 569 75.7 87 0 7 844

Total 142 71.1 18 20.7 8 97

Table 3.10.2 Disability leave (temporary and permanent) for the period 1 January 2015 to 31 December

2015

Salary band Total days % Days

with

Medical

certification

Number of

Employees

using

disability

leave

% of total

employees

using

disability

leave

Average

days per

employee

Estimated

Cost

(R’000)

Lower Skills (Level 1-2) 0 0 0 0 0 0

Skilled (levels 3-5) 1 100 1 25 1 1

Highly skilled

production (levels 6-8) 0 0 0 0 0 0

Highly skilled

supervision (levels 9 -

12)

10 100 2 50 5 19

Top and Senior

management (levels

13-16)

102 100 1 25 102 338

Total 113 100 4 100 28 358



78

The table below summarises the utilisation of annual leave. The wage agreement concluded with trade unions

in the PSCBC in 2000 requires management of annual leave to prevent high levels of accrued leave being

paid at the time of termination of service.

Table 3.10.3 Annual Leave for the period 1 January 2015 to 31 December 2015

Salary band Total days taken Number of Employees

using annual leave

Average per employee

Lower Skills (Level 1-2) 0 0 0

Skilled (levels 3-5) 508 16 31


(levels 6-8) 545 18 30


(levels 9 -12) 1096 20 55

Top and Senior

management (levels 13-

16)

222 15 15

Contract (Levels 1-2) 126 8 16




Total 2 682 17 160

Table 3.10.4 Capped leave for the period 1 January 2015 to 31 December 2015

Salary band Total days of

capped leave

taken

Number of

Employees

using capped

leave

Average number

of days taken

per employee

Average capped

leave per

employee as on

31 March 2016

Lower Skills (Level 1-2)

Skilled (levels 3-5)


(levels 6-8)


(levels 9 -12)

Top and Senior


16)

Total 0 0 0 0



79

The following table summarise payments made to employees as a result of leave that was not taken.

Table 3.10.5 Leave payout for the period 1 April 2015 and 31 March 2016

Reason Total amount

(R’000)

Number of

employees

Average per

employee (R’000)

Leave payout for 2014/15 due to non-

utilisation of leave for the previous cycle 0 0 0

Capped leave payout on termination of

service for 2015/16 149 4 37250

Current leave payout on termination of

service for 2015/16 127 4 31750

Total 276 8 34 500

3.11. HIV/AIDS & Health Promotion Programmes

Table 3.11.1 Steps taken to reduce the risk of occupational exposure

Units/categories of employees identified to be at high risk of

contracting HIV & related diseases (if any)

Key steps taken to reduce

the risk

NIL

Question Yes No Details, if yes

1. Has the department designated a member

of the SMS to implement the provisions

contained in Part VI E of Chapter 1 of the

Public Service Regulations, 2001? If so,

provide her/his name and position.

Yes Ms N Dlamini: Director: Corporate Services

2. Does the department have a dedicated

unit or have you designated specific staff

members to promote health and wellbeing of

your employees? If so, indicate the number

of employees who are involved in this task

and the annual budget that is available for

this purpose.

Yes Due to the size of the Department (186

permanent posts) has employed 1 Employee

Health and Wellness Practitioner as from 1

January 2014.

3. Has the department introduced an

Employee Assistance or Health Promotion

Programme for your employees? If so,

indicate the key elements/services of the

Yes The department offers guidance and

assistance via the EHW Practitioner.

However, we also utilise service providers on

a case by case basis.



80

programme.

4. Has the department established (a)

committee(s) as contemplated in Part VI E.5

(e) of Chapter 1 of the Public Service

Regulations, 2001? If so, please provide the

names of the members of the committee and

the stakeholder(s) that they represent.

Yes The interim Employee Wellness committee

chaired by Ms N Dlamini (Dir. Corporate

Services) is place. , Ms L Dlamini (EHW

Practitioner), Organised Labour.

5. Has the department reviewed the

employment policies and practices of your

department to ensure that these do not

unfairly discriminate against employees on

the basis of their HIV status? If so, list the

employment policies/practices so reviewed.

Yes When a new policy is developed the

department takes into consideration HIV

related issues

6. Has the department introduced measures

to protect HIV-positive employees or those

perceived to be HIV-positive from

discrimination? If so, list the key elements of

these measures.

Yes If any employee discriminated against the

person who discriminates them will be dealt

with in terms of the PS disciplinary measures.

The department, however, has not been part

of this kind of experience.

7. Does the department encourage its

employees to undergo Voluntary Counselling

and Testing? If so, list the results that you

have achieved.

Yes Yes, the department does encourage

voluntary counselling and testing through

Wellness Clinics

8. Has the department developed

measures/indicators to monitor & evaluate

the impact of your health promotion

programme? If so, list these

measures/indicators.

Yes On a quarterly basis the service provider will

be tasked to supply a detailed report

indicating the types of interventions provided

to employees and this report is then analysed

to determine impact etc. of the services

offered. Furthermore, quarterly clinics will be

held and the results thereof will be used to

determine action plans.

3.12. Labour Relations

Table 3.12.1 Collective agreements for the period 1 April 2015 and 31 March 2016

Total number of Collective agreements None

The following table summarises the outcome of disciplinary hearings conducted within the department for the

year under review.



81

Table 3.12.2 Misconduct and disciplinary hearings finalised for the period 1 April 2015 and 31 March

2016

Total number of Disciplinary hearings finalised None

Table 3.12.3 Types of misconduct addressed at disciplinary hearings for the period 1 April 2015 and

31 March 2016

Grievances Number % of Total

Number of grievances resolved 0 0

Number of grievances not resolved 9 100

Total number of grievances lodged 9 100

Table 3.12.5 Disputes logged with Councils for the period 1 April 2015 and 31 March 2016

Disputes Number % of Total

Number of disputes upheld 0 0

Number of disputes dismissed 0 0

Total number of disputes lodged 2 100

Table 3.12.6 Strike actions for the period 1 April 2015 and 31 March 2016

Total number of persons working days lost 0

Total costs working days lost 0

Amount recovered as a result of no work no pay (R‟000) 0

Table 3.12.7 Precautionary suspensions for the period 1 April 2015 and 31 March 2016

Number of people suspended 0

Number of people whose suspension exceeded 30 days 0

Average number of days suspended 0

Cost of suspension(R‟000) 0

3.13. Skills development



82

Table 3.13.1 Training needs identified for the period 1 April 2015 and 31 March 2016

Occupational

Category

Gender Number of

employees

as at 1

April 2015

Training needs identified at start of the reporting

period

Learnerships Skills

Programmes

& other

short

courses

Other

forms of

training

Total

Legislators, senior

officials and managers

Female 5 0 4 0 4

Male 10 0 7 0 7

Professionals Female 9 0 6 0 6

Male 13 0 7 0 7

Technicians and

associate

professionals

Female 48 0 11 0 11

Male 36 0 8 0 8

Clerks Female 22 0 9 0 9

Male 10 0 5 0 5

Service and sales

workers

Female 0 0 0 0 0

Male 0 0 0 0 0

Skilled agriculture and

fishery workers

Female 0 0 0 0 0

Male 0 0 0 0 0

Craft and related

trades workers

Female 0 0 0 0 0

Male 0 0 0 0 0

Plant and machine

operators and

assemblers

Female 0 0 0 0 0

Male 0 0 0 0 0

Elementary

occupations

Female 1 0 2 2

Male 0 0 0 0 0

Sub Total Female 85 0 0 0 0

Male 69 0 0 0 0

Total 154 0 59 0 59



83

Table 3.13.2 Training provided for the period 1 April 2015 and 31 March 2016

Occupational

Category

Gender Number of

employees

as at 1 April

2015

Training provided within the reporting period

Learnerships Skills

Programmes &

other short

courses

Other

forms of

training

Total

Legislators, senior

officials and

managers

Female 5 2 0 2

Male 10 6 1 7

Professionals Female 9 9 0 9

Male 13 12 1 13

Technicians and

associate

professionals

Female 48 14 3 17

Male 36 20 2 22

Clerks Female 22 45 2 47

Male 10 14 1 15

Service and sales

workers

Female 0 0 0 0

Male 0 0 0 0

Skilled agriculture

and fishery workers

Female 0 0 0 0

Male 0 0 0 0

Craft and related

trades workers

Female 0 0 0 0

Male 0 0 0 0

Plant and machine

operators and

assemblers

Female 0 0 0 0

Male 0 0 0 0

Elementary

occupations

Female 1 0 0 0

Male 0 1 0 1

Sub Total Female 85 70 5 75

Male 69 53 5 58

Total 154 122 10 132

3.14. Injury on duty

The following tables provide basic information on injury on duty.



84

Table 3.14.1 Injury on duty for the period 1 April 2015 and 31 March 2016

Nature of injury on duty Number % of total

Required basic medical attention only

Temporary Total Disablement

Permanent Disablement

Fatal

Total 0 0

3.15. Utilisation of Consultants

The following tables relate information on the utilisation of consultants in the department.

In terms of the Public Service Regulations “consultant‟ means a natural or juristic person or a partnership who

or which provides in terms of a specific contract on an ad hoc basis any of the following professional services

to a department against remuneration received from any source:

(a) The rendering of expert advice;

(b) The drafting of proposals for the execution of specific tasks; and

(c) The execution of a specific task which is of a technical or intellectual nature, but excludes an

employee of a department.

Table 3.15.1 Report on consultant appointments using appropriated funds for the period 1 April 2015

and 31 March 2016

Project title Total number of

consultants that

worked on project

Duration

(work days)

Contract value in

Rand

NONE

Total number of

projects

Total individual

consultants

Total duration

Work days

Total contract value in

Rand

NONE

Table 3.15.2 Analysis of consultant appointments using appropriated funds, in terms of Historically

Disadvantaged Individuals (HDIs) for the period 1 April 2015 and 31 March 2016



85

Project title Percentage ownership

by HDI groups

Percentage

management by HDI

groups

Number of consultants

from HDI groups that

work on the project

NONE

Table 3.15.3 Report on consultant appointments using Donor funds for the period 1 April 2015 and 31

March 2016

Project title Total Number of

consultants that

worked on project

Duration

(Work days)

Donor and contract

value in Rand

NONE

Table 3.15.4 Analysis of consultant appointments using Donor funds, in terms of Historically

Disadvantaged Individuals (HDIs) for the period 1 April 2015 and 31 March 2016

Project title Percentage ownership

by HDI groups

Percentage

management by HDI

groups

Number of consultants

from HDI groups that

work on the project

NONE

3.16. Severance Packages

Table 3.16.1 Granting of employee initiated severance packages for the period 1 April 2015 and 31

March 2016


applications

received

Number of

applications

referred to the

MPSA

Number of

applications

supported by

MPSA

Number of

packages

approved by

department

Lower Skills (Level 1-2)

Skilled (levels 3-5)


(levels 6-8)




86

(levels 9 -12)

Top and Senior


16)

Total 0 0 0 0



87

PART E: FINANCIAL INFORMATION



88

-



89

For the year ended 31 March 2016

Table of Contents

Report of the Auditor-General

89

Appropriation Statement

92

Notes to the Appropriation Statement 93

Statement of Financial Performance 129

Statement of Financial Position 131

Statement of Changes in Net Assets 133

Cash Flow Statement 134

Notes to the Annual Financial Statements (including Accounting policies) 135

Unaudited Annexures to the Annual Financial Statements 211



90

Report of the Auditor-General to the KwaZulu-Natal Provincial Legislature on Vote no. 9: Department of Community Safety and Liaison

Report on the Financial Statements

Introduction

1. I have audited the financial statements of the Department of Community Safety and Liaison set out on pages 93 to 211, which comprise the appropriation statement, the statement of financial position as at 31 March 2016, the statement of financial performance, statement of changes in net assets and cash flow statement for the year then ended, as well as the notes, comprising a summary of significant accounting policies and other explanatory information.

Accounting officer’s responsibility for the financial statements

2. The accounting officer is responsible for the preparation and fair presentation of these financial statements in accordance with the Modified Cash Standard (MCS) prescribed by the National Treasury and the requirements of the Public Finance Management Act of South Africa, 1999 (Act No. 1 of 1999) (PFMA) and the Division of Revenue Act of South Africa, 2015 (Act No. 1 of 2015) (DoRA), and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor-general’s responsibility

3. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with the International Standards on Auditing. Those standards require that I comply with ethical requirements, and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the department’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the department’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

6. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Department of Community Safety and Liaison as at 31 March 2016 and its financial performance and cash flows for the year then ended, in accordance with the MCS and the requirements of the PFMA and DoRA.

Report on other legal and regulatory requirements

7. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) and the general notice



91

issued in terms thereof, I have a responsibility to report findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report, compliance with legislation and internal control. The objective of my tests was to identify reportable findings as described under each subheading but not to gather evidence to express assurance on these matters. Accordingly, I do not express an opinion or conclusion on these matters.

Predetermined objectives

8. I performed procedures to obtain evidence about the usefulness and reliability of the reported performance information for Programme 2 - Provincial Civilian Secretariat on pages 30 to 36, presented in the annual performance report of the department for the year ended 31 March 2016.

9. I evaluated the usefulness of the reported performance information to determine whether it was presented in accordance with the National Treasury’s annual reporting principles and whether the reported performance was consistent with the planned programmes. I further performed tests to determine whether indicators and targets were well defined, verifiable, specific, measurable, time bound and relevant, as required by the National Treasury’s Framework for managing programme performance information (FMPPI).

10. I assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.

11. I did not identify any material findings on the usefulness and reliability of the reported performance information for Programme 2 - Provincial Civilian Secretariat.

Additional matter

12. I draw attention to the following matter

Adjustment of material misstatements

13. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were on the reported performance information of Programme 2 - Provincial Civilian Secretariat. As management subsequently corrected the misstatements, I did not identify any material findings on the usefulness and reliability of the reported performance information.

Compliance with legislation

14. I performed procedures to obtain evidence that the department had complied with applicable legislation regarding financial matters, financial management and other related matters. My material finding on compliance with specific matters in key legislation, as set out in the general notice issued in terms of the PAA, is as follows:

Expenditure management

15. Effective steps were not taken to prevent irregular expenditure, amounting to R860 073 as disclosed in note 31 of the AFS, as required by section 38(1)(c)(ii) of the Public Finance Management Act and Treasury Regulation 9.1.1.

Internal control

16. I considered internal control relevant to my audit of the financial statements, annual performance report and compliance with legislation. The matter reported below is limited to the significant internal control deficiencies that resulted in the findings on compliance with legislation included in this report.



92

Leadership

17. Deficiencies were noted in the communication and consistent implementation of policies and procedures and related internal controls with respect to supply chain management.

Other reports

18. I draw attention to the following engagements that could potentially have an impact on the department’s financial, performance and compliance related matters. My opinion is not modified in respect of these engagements that are either in progress or have been completed.

Investigations

19. Three investigations occurred between the period 2011 and 2016, which are being conducted by the provincial treasury at the request of the department. The investigations cover issues pertaining to procurement irregularities and human resource management. Two of the investigations had been completed by the provincial treasury and have been handed over to law enforcement authorities for criminal charges. The human resource management investigation is in progress.

Pietermaritzburg

29 July 2016

93

-Appropriation per programme

2015/16 2014/15

Adjusted

Appropriat

ion

Shifting of

Funds

Virement Final

Appropriati

on

Actual

Expenditure

Variance Expenditure

as % of

final

appropriation

Final

Appropriati

on

Actual

Expenditu

re

R'000 R'000 R'000 R'000 R'000 R'000 % R'000 R'000

Programme

1. Administration 59 582 - (88) 59 494 59 260 234 99.6% 46 201 45 849

2. Civilian Oversight 131 463 - 88 131 551 131 551 - 100.0% 133 491 133 390

………….

Subtotal 191 045 - - 191 045 190 811 234 99.9% 179 692 179 239

Statutory Appropriation

President and Deputy

President salary

Members' remuneration

Debt service costs

Provincial equitable share

General fuel levy sharing

with metropolitan

municipalities

National Revenue Fund

payments

Skills levy and sector

education and training

authorities

Judges' and magistrates'

salaries

TOTAL 191 045 - - 191 045 190 811 234 99.9% 179 692 179 239

Department of Community, Safety & Liaison VOTE 9

NOTES TO THE APPROPRIATION STATEMENT for the year ended 31 March 2016

94

2015/16 2014/15

Final

Appropriati

on

Actual

Expenditur

e

Final

Appropriati

on

Actual

Expenditur

e

TOTAL (brought forward)

Reconciliation with statement of financial performance

ADD

Departmental receipts 756 76

NRF Receipts

Aid assistance

Actual amounts per statement of financial performance (total

revenue)

191 801 179 768

ADD

Aid assistance

Prior year unauthorised expenditure approved without funding

Actual amounts per statement of financial performance (total

expenditure)

190 811 179 239

Appropriation per economic classification

2015/16 2014/15

Adjusted

Appropriatio

Shifting of

Funds

Virement Final

Appropriatio

Actual

Expenditure


as % of final

Final

Appropriatio

Actual

expenditu



95

n n appropriatio

n

n re

R'000 R'000 R'000 R'000 R'000 R'000 % R'000 R'000

Economic classification

Current payments 189 250 - (2 177) 187 073 186 841 232 99.9% 176 905 176 605

Compensation of employees

71 891 - (3 085) 68 806 68 574 232 99.7% 61 137 60 837

Salaries and wages 63 533 - (2 651) 60 882 60 650 232 99.6% 54 528 54 259

Social contributions 8 358 - (434) 7 924 7 924 - 100.0% 6 609 6 578

Goods and services 117 359 - 908 118 267 118 267 - 100.0% 115 768 115 768

Administrative fees 2 - (2) - - - - - -

Advertising 860 - 265 1 125 1 125 - 100.0% 1 780 1 780

Minor assets 722 - (441) 281 281 - 100.0% 585 585

Audit costs: External 2 941 - 167 3 108 3 108 - 100.0% 3 322 3 322

Bursaries: Employees 148 - 269 417 417 - 100.0% 58 58

Catering: Departmental activities

6 348 - 1 439 7 787 7 787 - 100.0% 7 889 7 889

Communication 1 416 - 396 1 812 1 812 - 100.0% 1 553 1 553

Computer services 3 807 - (2 340) 1 467 1 467 - 100.0% 1 120 1 120

Consultants: Business and advisory services

3 854 - 2 937 6 791 6 791 - 100.0% 6 127 6 127

Infrastructure and planning services

- - - - - - - - -

Laboratory services - - - - - - - - -

Scientific and technological services

- - - - - - - - -

Legal services 138 - 102 240 240 - 100.0% 10 10

Contractors 4 307 - 1 498 5 805 5 805 - 100.0% 6 151 6 151



96

Agency and support / outsourced services

11 489 - (4 608) 6 881 6 881 - 100.0% 7 015 7 015

Entertainment - - - - - - - - -

Fleet services 2 149 - (69) 2 080 2 080 - 100.0% 1 774 1 774

Housing - - - - - - - - -

Inventory: Clothing material and supplies

- - - - - - - - -

Inventory: Farming supplies

- - - - - - - - -

Inventory: Food and food supplies

27 - 19 46 46 - 100.0% 30 30

Inventory: Fuel, oil and gas

- - - - - - - - -

Inventory: Learner and teacher support material

- - - - - - - - -

Inventory: Materials and supplies

- - 46 46 46 - 100.0% 277 277

Inventory: Medical supplies

- - - - - - - - -

Inventory: Medicine - - - - - - - - -

Medsas Inventory Interface

- - - - - - - - -

Inventory: Other supplies

- - - - - - - - -

Consumable supplies 802 - 453 1 255 1 255 - 100.0% 1 268 1 268

Consumable: Stationery, printing and office supplies

1 710 - 664 2 374 2 374 - 100.0% 2 022 2 022

Operating leases 8 247 - 882 9 129 9 129 - 100.0% 6 970 6 970



97

Property payments 1 023 - 556 1 579 1 579 - 100.0% 1 224 1 224

Transport provided: Departmental activity

4 914 - (658) 4 256 4 256 - 100.0% 5 891 5 891

Travel and subsistence 17 060 - 2 123 19 183 19 183 - 100.0% 13 567 13 567

Training and development

3 243 - (2 446) 797 797 - 100.0% 10 107 10 107

Operating payments 33 339 - (690) 32 649 32 649 - 100.0% 28 392 28 392

Venues and facilities 8 813 - 346 9 159 9 159 - 100.0% 8 636 8 636

Rental and hiring - - - - - - - - -

Interest and rent on land

Interest

Rent on land

Transfers and subsidies 86 - 84 170 168 2 98.8% 61 61

Provinces and municipalities

13 - - 13 11 2 84.6% 19 19

Provinces 13 - - 13 11 2 84.6% 19 19

Provincial Revenue Funds

- - - - - - - - -

Provincial agencies and funds

13 - - 13 11 2 84.6% 19 19

Municipalities - - - - - - - - -

Municipal bank accounts

- - - - - - - - -

Municipal agencies and funds

- - - - - - - - -

Departmental agencies and accounts

- - - - - - - - -



98

Social security funds - - - - - - - - -


- - - - - - - - -

Higher education institutions

- - - - - - - - -

Foreign governments and international organisations

- - - - - - - - -

Public corporations and private enterprises

- - - - - - - - -

Public corporations - - - - - - - - -

Subsidies on products and production

- - - - - - - - -

Other transfers to public corporations

- - - - - - - - -

Private enterprises - - - - - - - - -


- - - - - - - - -

Other transfers to private enterprises

- - - - - - - - -

Non-profit institutions - - - - - - - - -

Households 73 - 84 157 157 - 100.0% 42 42

Social benefits 73 - 77 150 150 - 100.0% 42 42

Other transfers to households

- - 7 7 7 - 100.0% - -

Payments for capital assets 1,703 - 2,093 3,796 3,796 - 100.0% 2,713 2,560



99

Buildings and other fixed structures

500 - (500) - - - - - -

Buildings - - - - - - - - -

Other fixed structures 500 - (500) - - - - - -

Machinery and equipment 1,203 - 2,593 3,796 3,796 - 100.0% 2,713 2,560

Transport equipment - - 2,965 2,965 2,965 - 100.0% 664 664

Other machinery and equipment

1,203 - (372) 831 831 - 100.0% 2,049 1,896

Heritage assets - - - - - - - - -

Specialised military assets - - - - - - - - -

Biological assets - - - - - - - - -

Land and subsoil assets - - - - - - - - -

Intangible assets - - - - - - - - -

Payments for financial assets

6 - - 6 6 - 100.0% 13 13

Programme 1: Administration

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriation

Final

Appropriatio

n

Actual

expenditur

e

R'000 R'000 R'000 R'000 R'000 R'000 % R'000 R'000

Sub programme

OFFICE OF THE HOD 5,622 - (1,274) 4,348 4,348 - 100.0% 7,573 7,407

FINANCIAL

MANAGEMENT

10,694 - (851) 9,843 9,611 232 97.6% 9,747 9,697



100

CORPORATE SERVICES 36,223 - 2,542 38,765 38,763 2 100.0% 24,067 24,067

LEGAL 2,813 - 137 2,950 2,950 - 100.0% 2,426 2,325

SECURITY 4,230 - (642) 3,588 3,588 - 100.0% 2,388 2,353

Total for sub

programmes

59,582 - (88) 59,494 59,260 234 99.6% 46,201 45,849


Current payments 58 602 - (2 239) 56 363 56 131 232 99.6% 44 681 44 455


30 797 - (1 445) 29 352 29 120 232 99.2% 25 048 24 822

Salaries and wages 27 414 - (1 726) 25 688 25 456 232 99.1% 22 136 21 842

Social contributions 3 383 - 281 3 664 3 664 - 100.0% 2 912 2 980

Goods and services 27 805 - (794) 27 011 27 011 - 100.0% 19 633 19 633

Administrative fees 2 - (2) - - - - - -

Advertising 593 - (292) 301 301 - 100.0% 251 251

Minor assets 112 - (84) 28 28 - 100.0% 128 128

Audit costs: External 2 941 - 167 3 108 3 108 - 100.0% 3 322 3 322

Bursaries: Employees

148 - 269 417 417 - 100.0% 57 57


164 - (71) 93 93 - 100.0% 228 228

Communication 1 416 - 396 1 812 1 812 - 100.0% 1 553 1 553

Computer services 3 807 - (2 340) 1 467 1 467 - 100.0% 1 008 1 008


456 - 584 1 040 1 040 - 100.0% 387 387



101


- - - - - - - - -



- - - - - - - - -

Legal services 138 - 102 240 240 - 100.0% 10 10

Contractors 7 - 28 35 35 - 100.0% 30 30


2 398 - (698) 1 700 1 700 - 100.0% 710 710


Fleet services 2 149 - (69) 2 080 2 080 - 100.0% 1 675 1 675

Housing - - - - - - - - -


- - - - - - - - -


- - - - - - - - -


15 - 11 26 26 - 100.0% 12 12


- - - - - - - - -


- - - - - - - - -


- - 3 3 3 - 100.0% 20 20


- - - - - - - - -



102



- - - - - - - - -


- - - - - - - - -

Consumable supplies

2 - 153 155 155 - 100.0% 177 177


1 167 - (72) 1 095 1 095 - 100.0% 770 770

Operating leases 8 247 - 587 8 834 8 834 - 100.0% 5 465 5 465

Property payments 1 023 - (42) 981 981 - 100.0% 993 993


- - - - - - - 13 13

Travel and subsistence

1 974 - 856 2 830 2 830 - 100.0% 1 164 1 164


919 - (504) 415 415 - 100.0% 1 470 1 470

Operating payments - - - - - - - 57 57

Venues and facilities 127 - 224 351 351 - 100.0% 133 133



Interest

Rent on land



13 - - 13 11 2 84.6% 19 19



103

Provinces 13 - - 13 11 2 84.6% 19 19


- - - - - - - - -


13 - - 13 11 2 84.6% 19 19



- - - - - - - - -


- - - - - - - - -


- - - - - - - - -



- - - - - - - - -


- - - - - - - - -


- - - - - - - - -


- - - - - - - - -



- - - - - - - - -



104


- - - - - - - - -



- - - - - - - - -


- - - - - - - - -


Households - - 32 32 32 - 100.0% 42 42

Social benefits - - 25 25 25 - 100.0% 42 42


- - 7 7 7 - 100.0% - -

Payments for capital assets

967 - 2 119 3 086 3 086 - 100.0% 1 446 1 320


500 - (500) - - - - - -

Buildings - - - - - - - - -

Other fixed structures

500 - (500) - - - - - -

Machinery and equipment

467 - 2 619 3 086 3 086 - 100.0% 1 446 1 320

Transport equipment - - 2 965 2 965 2 965 - 100.0% 664 664


467 - (346) 121 121 - 100.0% 782 656




105

Specialised military assets

- - - - - - - - -





- - - - - - - 13 13

1.1 OFFICE OF THE HOD

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure

Economic classification R'000 R'000 R'000 R'000 R'000 R'000 % R'000 R'000

Current payments 5 537 - (1 252) 4 285 4 285 - 100.0% 7 496 7 336


4 430 - (840) 3 590 3 590 - 100.0% 6 583 6 423

Goods and services 1 107 - (412) 695 695 - 100.0% 913 913


Transfers and subsidies





106




Non-profit institutions

Households


85 - (22) 63 63 - 100.0% 67 61



85 - (22) 63 63 - 100.0% 67 61

Heritage assets


Biological assets

Land and subsoil assets

Intangible assets


- - - 10 10



107

1.2 FINANCIAL MANAGEMENT

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 10 613 - (785) 9 828 9 596 232 97.6% 9 645 9 645


7 309 - (888) 6 421 6 189 232 96.4% 6 047 6 047

Goods and services 3 304 - 103 3 407 3 407 - 100.0% 3 598 3 598


Transfers and subsidies - - 7 7 7 - 100.0% 12 12







Households - - 7 7 7 - 100.0% 12 12



108


81 - (73) 8 8 - 100.0% 90 40



81 - (73) 8 8 - 100.0% 90 40

Heritage assets


Biological assets


Intangible assets


1.3. CORPORATE SERVICES

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 35 484 - 228 35 712 35 712 - 100.0% 22 802 22 802


15 050 - 274 15 324 15 324 - 100.0% 8 653 8 653





109



13 - - 13 11 2 84.6% 19 19






Households - - 25 25 25 - 100.0% 24 24


726 - 2 289 3 015 3 015 - 100.0% 1 219 1 219


500 - (500) - - - - - -


226 - 2 789 3 015 3 015 - 100.0% 1 219 1 219

Heritage assets


Biological assets


Intangible assets



110


- - - 3 3

1.4. LEGAL

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure




2 325 - 19 2 344 2 344 - 100.0% 2 246 2 180

Goods and services 451 - 155 606 606 - 100.0% 145 145







111





Households


37 - (37) - - - - 35 -



37 - (37) - - - - 35 -

Heritage assets


Biological assets


Intangible assets




112

1.5. SECURITY

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 4 192 - (604) 3 588 3 588 - 100.0% 2 347 2 347


1 683 - (10) 1 673 1 673 - 100.0% 1 519 1 519

Goods and services 2 509 - (594) 1 915 1 915 - 100.0% 828 828


Transfers and subsidies - - - - - - - 6 6







Households - - - - - - - 6 6



113


38 - (38) - - - - 35 -



38 - (38) - - - - 35 -

Heritage assets


Biological assets


Intangible assets


Programme 2: CIVILIAN OVERSIGHT

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure



114

R'000 R'000 R'000 R'000 R'000 R'000 % R'000 R'000

Sub programme

POLICY AND RESEARCH 3 700 - (474) 3 226 3 226 - 100.0% 3 867 3 867

MONITORING AND

EVALUATION

13 548 - (231) 13 317 13 317 - 100.0% 8 917 8 817

SAFETY PROMOTION 69 545 - 6 927 76 472 76 472 - 100.0% 120 707 120 706

COMMUNITY POLICE

RELATIONS

28 086 - (5 792) 22 294 22 294 - 100.0% - -

PROGRAMME SUPPORT 16 584 - (342) 16 242 16 242 - 100.0% - -

Total for sub

programmes

131 463 - 88 131 551 131 551 - 100.0% 133 491 133 390




41 094 - (1 640) 39 454 39 454 - 100.0% 36 089 36 015

Salaries and wages 36 119 - (925) 35 194 35 194 - 100.0% 32 392 32 417

Social contributions 4 975 - (715) 4 260 4 260 - 100.0% 3 697 3 598

Goods and services 89 554 - 1 702 91 256 91 256 - 100.0% 96 135 96 135

Administrative fees - - - - - - - - -

Advertising 267 - 557 824 824 - 100.0% 1 529 1 529

Minor assets 610 - (357) 253 253 - 100.0% 457 457

Audit costs: External - - - - - - - - -

Bursaries: Employees

- - - - - - - 1 1


6 184 - 1 510 7 694 7 694 - 100.0% 7 661 7 661



115

Communication - - - - - - - - -

Computer services - - - - - - - 112 112


3 398 - 2 353 5 751 5 751 - 100.0% 5 740 5 740


- - - - - - - - -



- - - - - - - - -

Legal services - - - - - - - - -

Contractors 4 300 - 1 470 5 770 5 770 - 100.0% 6 121 6 121


9 091 - (3 910) 5 181 5 181 - 100.0% 6 305 6 305


Fleet services - - - - - - - 99 99

Housing - - - - - - - - -


- - - - - - - - -


- - - - - - - - -


12 - 8 20 20 - 100.0% 18 18


- - - - - - - - -



116


- - - - - - - - -


- - 43 43 43 - 100.0% 257 257


- - - - - - - - -



- - - - - - - - -


- - - - - - - - -

Consumable supplies

800 - 300 1 100 1 100 - 100.0% 1 091 1 091


543 - 736 1 279 1 279 - 100.0% 1 252 1 252

Operating leases - - 295 295 295 - 100.0% 1 505 1 505

Property payments - - 598 598 598 - 100.0% 231 231


4 914 - (658) 4 256 4 256 - 100.0% 5 878 5 878


15 086 - 1 267 16 353 16 353 - 100.0% 12 403 12 403


2 324 - (1 942) 382 382 - 100.0% 8 637 8 637

Operating payments 33 339 - (690) 32 649 32 649 - 100.0% 28 335 28 335

Venues and facilities 8 686 - 122 8 808 8 808 - 100.0% 8 503 8 503


Interest and rent on land - - - - - - - - -



117

Interest - - - - - - - - -

Rent on land - - - - - - - - -

Transfers and subsidies 73 - 52 125 125 - 100.0% - -


- - - - - - - - -

Provinces - - - - - - - - -


- - - - - - - - -


- - - - - - - - -



- - - - - - - - -


- - - - - - - - -


- - - - - - - - -


Departmental agencies

- - - - - - - - -


- - - - - - - - -


- - - - - - - - -


- - - - - - - - -



118



- - - - - - - - -


- - - - - - - - -



- - - - - - - - -


- - - - - - - - -


Households 73 - 52 125 125 - 100.0% - -

Social benefits 73 - 52 125 125 - 100.0% - -



736 - (26) 710 710 - 100.0% 1 267 1 240


- - - - - - - - -

Buildings - - - - - - - - -


- - - - - - - - -


736 - (26) 710 710 - 100.0% 1 267 1 240

Transport equipment - - - - - - - - -



119


736 - (26) 710 710 - 100.0% 1 267 1 240



- - - - - - - - -





6 - - 6 6 - 100.0% - -

Total 131 463 - 88 131 551 131 551 - 100.0% 133 491 133 390

2.1. POLICY AND RESEARCH

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure




2 798 - (282) 2 516 2 516 - 100.0% 2 033 2 033

Goods and services 802 - (178) 624 624 - 100.0% 1 834 1 834





120







Households


100 - (14) 86 86 - 100.0% - -



100 - (14) 86 86 - 100.0% - -

Heritage assets


Biological assets


Intangible assets




121

2.2 MONITORING AND EVALUATION

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure




8 803 - 38 8 841 8 841 - 100.0% 7 002 6 902










Households



122


33 - (33) - - - - - -



33 - (33) - - - - - -

Heritage assets


Biological assets


Intangible assets


2.3. SAFETY PROMOTION

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 69 417 - 6 875 76 292 76 292 - 100.0% 119 440 119 466


15 064 - (186) 14 878 14 878 - 100.0% 27 054 27 080

Goods and services 54 353 - 7 061 61 414 61 414 - 100.0% 92 386 92 386



123


Transfers and subsidies 73 - 52 125 125 - 100.0% - -







Households 73 - 52 125 125 - 100.0% - -


55 - - 55 55 - 100.0% 1 267 1 240



55 - - 55 55 - 100.0% 1 267 1 240

Heritage assets


Biological assets


Intangible assets



124


2.4 COMMUNITY POLICE RELATIONS

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 27 532 - (5 537) 21 995 21 995 - 100.0% - -


Goods and services 27 532 - (5 537) 21 995 21 995 - 100.0% - -











125

Households


548 - (255) 293 293 - 100.0% - -



548 - (255) 293 293 - 100.0% - -

Heritage assets


Biological assets


Intangible assets


6 6 6 - 100.0%

2.5. PROGRAMME SUPPORT

2015/16 2014/15

Adjusted

Appropriati

on

Shifting of

Funds

Virement Final

Appropriatio

n

Actual

Expenditure


as % of final

appropriatio

n

Final

Appropriatio

n

Actual

expenditure


Current payments 16 584 - (618) 15 966 15 966 - 100.0% - -


14 429 - (1 210) 13 219 13 219 - 100.0% - -

Goods and services 2 155 - 592 2 747 2 747 - 100.0% - -




126








Households


- - 276 276 276 - 100.0% - -



- - 276 276 276 - 100.0% - -

Heritage assets


Biological assets


Intangible assets



127




128

1. Detail of transfers and subsidies as per Appropriation Act (after Virement):

Detail of these transactions can be viewed in the note on Transfers and subsidies, disclosure notes and

Annexure 1 (A-H) to the Annual Financial Statements.

2. Detail of specifically and exclusively appropriated amounts voted (after Virement):

Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual Financial

Statements.

3. Detail on payments for financial assets

Detail of these transactions per programme can be viewed in the note on Payments for financial assets to the

Annual Financial Statements.

4. Explanations of material variances from Amounts Voted (after Virement):

4.1 Per programme Final

Appropriation

Actual

Expenditure

Variance

R’000

Variance as a

% of Final

Appropriation

ADMINISTRATION 59,494 59,260 234 0.39%

CIVILIAN OVERSIGHT 131,551 131,551 0 0.00%

4.2 Per economic classification Final

Appropriation

Actual

Expenditure

Variance Variance as a

% of Final

Appropriation

R’000 R’000 R’000 R’000

Current payments

Compensation of employees 68,806 68,574 232 0.34%

Goods and services 118,267 118,267 0 0.00%



Provinces and municipalities 13 11 2 15.38%

Departmental agencies and

accounts


Public corporations and private

enterprises

Foreign governments and

international organisations


Households 157 157 0 0.00%



129



Machinery and equipment 3,796 3,796 0 0.00%

Heritage assets


Biological assets


Intangible assets

Payments for financial assets 6 6 0 0.00%

The minimal variance experienced in Programme 1 is largely due to the slight under-expenditure in

Compensation of employees. This is as a result of delays in the filling of critical vacant posts such as the

CFO, as well as several unanticipated staff exits during the year.

4.3 Per conditional grant Final

Appropriatio

n

Actual

Expenditure

Variance Variance as a

% of Final

Appropriation

R’000 R’000 R’000 R’000

.

Extended Public Works Incentive

Grant 1,000 1,000

0 0.00%

This Grant was fully spent for the 2015/16 Financial Year. The Department spent this Grant on payments of Stipends and

Training of Volunteers.


STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2016

130

Note 2015/16 2014/15

R'000 R'000

REVENUE

Annual appropriation 1 191,045 179,692

Statutory appropriation 2 - -

Departmental revenue 3 756 76

NRF Receipts - -

Aid assistance 4 - -

TOTAL REVENUE 191,801 179,768

EXPENDITURE

Current expenditure

Compensation of employees 5 68,574 60,837

Goods and services 6 118,267 115,768

Interest and rent on land 7 - -


Total current expenditure 186,841 176,605


Transfers and subsidies 9 168 61


Total transfers and subsidies 168 61

Expenditure for capital assets

Tangible assets 10 3,796 2,560

Intangible assets 10 - -

Total expenditure for capital assets 3,796 2,560

Unauthorised expenditure approved without funding 11

Payments for financial assets 8 6 13

TOTAL EXPENDITURE 190,811 179,239

SURPLUS/(DEFICIT) FOR THE YEAR 990 529


STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2016

131

Reconciliation of Net Surplus/(Deficit) for the year

Voted funds 234 453

Annual appropriation 234 453

Conditional grants - -

Departmental revenue and NRF Receipts 19 756 76

Aid assistance 4

SURPLUS/(DEFICIT) FOR THE YEAR 990 529


STATEMENT OF FINANCIAL POSITION as at 31 March 2016

132

Note 2015/16 2014/15

R'000 R'000

ASSETS

Current assets

49 2 722

Unauthorised expenditure 11 - -

Cash and cash equivalents 12 5 1 878

Other financial assets 13 - -

Prepayments and advances 14 - -

Receivables 15 44 844

Loans 17 - -

Aid assistance prepayments 4 - -

Aid assistance receivable 4 - -

Non-current assets

588 102

Investments 16

Receivables 15 588 102

Loans 17

Other financial assets 13

TOTAL ASSETS 637 2 824

LIABILITIES

Current liabilities

607 2 810

Voted funds to be surrendered to the Revenue Fund 18 234 2 767

Departmental revenue and NRF Receipts to be surrendered

to the Revenue Fund

19 16 13

Bank overdraft 20 335 -

Payables 21 22 30

Aid assistance repayable 4 - -

Aid assistance unutilised 4 - -

Non-current liabilities

Payables 22 30 14

TOTAL LIABILITIES 637 2 824

NET ASSETS - -


STATEMENT OF FINANCIAL POSITION as at 31 March 2016

133

Note 2015/16 2014/15

R'000 R'000

Represented by:

Capitalisation reserve

Recoverable revenue

Retained funds

Revaluation reserves

TOTAL


STATEMENT OF CHANGES IN NET ASSETS for the year ended 31 March 2016

134

Note 2015/16 2014/15

R'000 R'000

Capitalisation Reserves

Opening balance

Transfers:

Movement in Equity

Movement in Operational Funds

Other movements

Closing balance

Recoverable revenue

Opening balance

Transfers:

Irrecoverable amounts written off 8.3

Debts revised

Debts recovered (included in departmental receipts)

Debts raised

Closing balance

Retained funds

Opening balance

Transfer from voted funds to be surrendered

(Parliament/Legislatures ONLY)

Utilised during the year

Other transfers

Closing balance

Revaluation Reserve

Opening balance

Revaluation adjustment (Housing departments)

Transfers

Other

Closing balance

TOTAL


CASH FLOW STATEMENT for the year ended 31 March 2016

135

Note 2015/16 2014/15

R'000 R’000

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts 191 138 179 768

Annual appropriated funds received 1.1 191 045 179 692

Statutory appropriated funds received 2 - -

Departmental revenue received 3 93 76

Interest received

3.3 - -

NRF Receipts - -

Aid assistance received 4 - -

Net (increase)/decrease in working capital 306 (763)

Surrendered to Revenue Fund (3 520) 4 421

Surrendered to RDP Fund/Donor - -

Current payments (186 841) (176 605)

Interest paid 7 - -

Payments for financial assets (6) (13)

Transfers and subsidies paid (168) (61)

Net cash flow available from operating activities 23 909 6 747

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for capital assets 10 (3 796) (2 560)

Proceeds from sale of capital assets 3.4 663 -

(Increase)/decrease in loans - -

(Increase)/decrease in investments - -

(Increase)/decrease in other financial assets - -

Net cash flows from investing activities (3 133) (2 560)

CASH FLOWS FROM FINANCING ACTIVITIES

Distribution/dividend received - -

Increase/(decrease) in net assets - -

Increase/(decrease) in non-current payables 16 14

Net cash flows from financing activities 16 14

Net increase/(decrease) in cash and cash equivalents (2 208) 4 201

Cash and cash equivalents at beginning of period 1 878 (2 323)

Unrealised gains and losses within cash and cash

equivalents

-

Cash and cash equivalents at end of period

24 (330) 1 878


ACCOUNTING POLICIES for the year ended 31 March 2016

136

Summary of significant accounting policies

The financial statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. Management has concluded that the financial statements present fairly the department’s primary and secondary information.

The historical cost convention has been used, except where otherwise indicated. Management has used assessments and estimates in preparing the annual financial statements. These are based on the best information available at the time of preparation.

Where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of

the financial statements and to comply with the statutory requirements of the Public Finance Management Act

(PFMA), Act 1 of 1999 (as amended by Act 29 of 1999), and the Treasury Regulations issued in terms of the

PFMA and the annual Division of Revenue Act.

1 Basis of preparation

The financial statements have been prepared in accordance with the Modified Cash Standard.

2 Going concern

The financial statements have been prepared on a going concern basis.

3 Presentation currency

Amounts have been presented in the currency of the South African Rand (R) which is also the

functional currency of the department.

4 Rounding

Unless otherwise stated financial figures have been rounded to the nearest one thousand Rand

(R’000).

5 Foreign currency translation

Cash flows arising from foreign currency transactions are translated into South African Rands using

the spot exchange rates prevailing at the date of payment / receipt.

6 Comparative information

6.1 Prior period comparative information

Prior period comparative information has been presented in the current year’s financial statements.

Where necessary figures included in the prior period financial statements have been reclassified to

ensure that the format in which the information is presented is consistent with the format of the

current year’s financial statements.

6.2 Current year comparison with budget

A comparison between the approved, final budget and actual amounts for each programme and

economic classification is included in the appropriation statement.

7 Revenue

7.1 Appropriated funds



137

Appropriated funds comprises of departmental allocations as well as direct charges against the

revenue fund (i.e. statutory appropriation).

Appropriated funds are recognised in the statement of financial performance on the date the

appropriation becomes effective. Adjustments made in terms of the adjustments budget process are

recognised in the statement of financial performance on the date the adjustments become effective.

The net amount of any appropriated funds due to / from the relevant revenue fund at the reporting

date is recognised as a payable / receivable in the statement of financial position.

7.2 Departmental revenue

Departmental revenue is recognised in the statement of financial performance when received and is

subsequently paid into the relevant revenue fund, unless stated otherwise.

Any amount owing to the relevant revenue fund at the reporting date is recognised as a payable in the

statement of financial position.

7.3 Accrued departmental revenue

Accruals in respect of departmental revenue (excluding tax revenue) are recorded in the notes to the

financial statements when:

it is probable that the economic benefits or service potential associated with the transaction will flow to the department; and

the amount of revenue can be measured reliably.

The accrued revenue is measured at the fair value of the consideration receivable.

Accrued tax revenue (and related interest and / penalties) is measured at amounts receivable from

collecting agents.

8 Expenditure

8.1 Compensation of employees

8.1.1 Salaries and wages

Salaries and wages are recognised in the statement of financial performance on the date of payment.

8.1.2 Social contributions

Social contributions made by the department in respect of current employees are recognised in the

statement of financial performance on the date of payment.

Social contributions made by the department in respect of ex-employees are classified as transfers to

households in the statement of financial performance on the date of payment.

8.2 Other expenditure

Other expenditure (such as goods and services, transfers and subsidies and payments for capital

assets) is recognised in the statement of financial performance on the date of payment. The expense

is classified as a capital expense if the total consideration paid is more than the capitalisation

threshold.

8.3 Accrued expenditure payable

Accrued expenditure payable is recorded in the notes to the financial statements when the goods are

received or, in the case of services, when they are rendered to the department or in the case of

transfers and subsidies when they are due and payable.

Accrued expenditure payable is measured at cost.

8.4 Leases



138

8.4.1 Operating leases

Operating lease payments made during the reporting period are recognised as current expenditure in

the statement of financial performance on the date of payment.

The operating lease commitments are recorded in the notes to the financial statements.

8.4.2 Finance leases

Finance lease payments made during the reporting period are recognised as capital expenditure in

the statement of financial performance on the date of payment.

The finance lease commitments are recorded in the notes to the financial statements and are not

apportioned between the capital and interest portions.

Finance lease assets acquired at the end of the lease term are recorded and measured at the lower

of:

cost, being the fair value of the asset; or

the sum of the minimum lease payments made, including any payments made to acquire

ownership at the end of the lease term, excluding interest.

9 Aid Assistance

9.1 Aid assistance received

Aid assistance received in cash is recognised in the statement of financial performance when

received. In-kind aid assistance is recorded in the notes to the financial statements on the date of

receipt and is measured at fair value.

Aid assistance not spent for the intended purpose and any unutilised funds from aid assistance that

are required to be refunded to the donor are recognised as a payable in the statement of financial

position.

9.2 Aid assistance paid

Aid assistance paid is recognised in the statement of financial performance on the date of payment.

Aid assistance payments made prior to the receipt of funds are recognised as a receivable in the

statement of financial position.

10 Cash and cash equivalents

Cash and cash equivalents are stated at cost in the statement of financial position.

Bank overdrafts are shown separately on the face of the statement of financial position as a current

liability.

For the purposes of the cash flow statement, cash and cash equivalents comprise cash on hand,

deposits held, other short-term highly liquid investments and bank overdrafts.

11 Prepayments and advances

Prepayments and advances are recognised in the statement of financial position when the

department receives or disburses the cash.

Prepayments and advances are initially and subsequently measured at cost.

<Indicate when prepayments are expensed and under what circumstances.>



139

12 Loans and receivables

Loans and receivables are recognised in the statement of financial position at cost plus accrued

interest, where interest is charged, less amounts already settled or written-off. Write-offs are made

according to the department’s write-off policy.

13 Investments

Investments are recognised in the statement of financial position at cost.

14 Financial assets

14.1 Financial assets (not covered elsewhere)

A financial asset is recognised initially at its cost plus transaction costs that are directly attributable to

the acquisition or issue of the financial.

At the reporting date, a department shall measure its financial assets at cost, less amounts already

settled or written-off, except for recognised loans and receivables, which are measured at cost plus

accrued interest, where interest is charged, less amounts already settled or written-off.

14.2 Impairment of financial assets

Where there is an indication of impairment of a financial asset, an estimation of the reduction in the

recorded carrying value, to reflect the best estimate of the amount of the future economic benefits

expected to be received from that asset, is recorded in the notes to the financial statements.

15 Payables

Loans and payables are recognised in the statement of financial position at cost.

16 Capital Assets

16.1 Immovable capital assets

Immovable capital assets are initially recorded in the notes to the financial statements at cost.

Immovable capital assets acquired through a non-exchange transaction is measured at fair value as

at the date of acquisition.

Where the cost of immovable capital assets cannot be determined reliably, the immovable capital

assets are measured at R1 unless the fair value of the asset has been reliably estimated, in which

case the fair value is used.

All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at

R1.

Immovable capital assets are subsequently carried at cost and are not subject to depreciation or



140

impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the

capital project unless the immovable asset is recorded by another department in which case the

completed project costs are transferred to that department.

16.2 Movable capital assets

Movable capital assets are initially recorded in the notes to the financial statements at cost. Movable

capital assets acquired through a non-exchange transaction is measured at fair value as at the date

of acquisition.

Where the cost of movable capital assets cannot be determined reliably, the movable capital assets

are measured at fair value and where fair value cannot be determined; the movable assets are

measured at R1.


R1.

Movable capital assets are subsequently carried at cost and are not subject to depreciation or

impairment.

Biological assets are subsequently carried at fair value. Subsequent expenditure that is of a capital

nature is added to the cost of the asset at the end of the capital project unless the movable asset is

recorded by another department/entity in which case the completed project costs are transferred to

that department.

16.3 Intangible assets

Intangible assets are initially recorded in the notes to the financial statements at cost. Intangible

assets acquired through a non-exchange transaction are measured at fair value as at the date of

acquisition.

Internally generated intangible assets are recorded in the notes to the financial statements when the

department commences the development phase of the project.

Where the cost of intangible assets cannot be determined reliably, the intangible capital assets are

measured at fair value and where fair value cannot be determined; the intangible assets are

measured at R1.


R1.

Intangible assets are subsequently carried at cost and are not subject to depreciation or impairment.

Subsequent expenditure that is of a capital nature is added to the cost of the asset at the end of the

capital project unless the intangible asset is recorded by another department/entity in which case the

completed project costs are transferred to that department.

17 Provisions and Contingents

17.1 Provisions

Provisions are recorded in the notes to the financial statements when there is a present legal or

constructive obligation to forfeit economic benefits as a result of events in the past and it is probable

that an outflow of resources embodying economic benefits or service potential will be required to

settle the obligation and a reliable estimate of the obligation can be made. The provision is measured

as the best estimate of the funds required to settle the present obligation at the reporting date.

17.2 Contingent liabilities



141

Contingent liabilities are recorded in the notes to the financial statements when there is a possible

obligation that arises from past events, and whose existence will be confirmed only by the occurrence

or non-occurrence of one or more uncertain future events not within the control of the department or

when there is a present obligation that is not recognised because it is not probable that an outflow of

resources will be required to settle the obligation or the amount of the obligation cannot be measured

reliably.

17.3 Contingent assets

Contingent assets are recorded in the notes to the financial statements when a possible asset arises

from past events, and whose existence will be confirmed by the occurrence or non-occurrence of one

or more uncertain future events not within the control of the department.

17.4 Commitments

Commitments are recorded at cost in the notes to the financial statements when there is a contractual

arrangement or an approval by management in a manner that raises a valid expectation that the

department will discharge its responsibilities thereby incurring future expenditure that will result in the

outflow of cash.

18 Unauthorised expenditure

Unauthorised expenditure is recognised in the statement of financial position until such time as the

expenditure is either:

approved by Parliament or the Provincial Legislature with funding and the related funds are

received; or

approved by Parliament or the Provincial Legislature without funding and is written off against the

appropriation in the statement of financial performance; or

transferred to receivables for recovery.

Unauthorised expenditure is measured at the amount of the confirmed unauthorised expenditure.

19 Fruitless and wasteful expenditure

Fruitless and wasteful expenditure is recorded in the notes to the financial statements when

confirmed. The amount recorded is equal to the total value of the fruitless and or wasteful

expenditure incurred.

Fruitless and wasteful expenditure is removed from the notes to the financial statements when it is

resolved or transferred to receivables for recovery.

Fruitless and wasteful expenditure receivables are measured at the amount that is expected to be

recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.

20 Irregular expenditure

Irregular expenditure is recorded in the notes to the financial statements when confirmed. The

amount recorded is equal to the value of the irregular expenditure incurred unless it is impracticable

to determine, in which case reasons therefor are provided in the note.

Irregular expenditure is removed from the note when it is either condoned by the relevant authority,



142

transferred to receivables for recovery or not condoned and is not recoverable.

Irregular expenditure receivables are measured at the amount that is expected to be recoverable and

are de-recognised when settled or subsequently written-off as irrecoverable.

21 Changes in accounting policies, accounting estimates and errors

Changes in accounting policies that are effected by management have been applied retrospectively in

accordance with MCS requirements, except to the extent that it is impracticable to determine the

period-specific effects or the cumulative effect of the change in policy. In such instances the

department shall restate the opening balances of assets, liabilities and net assets for the earliest

period for which retrospective restatement is practicable.

Changes in accounting estimates are applied prospectively in accordance with MCS requirements.

Correction of errors is applied retrospectively in the period in which the error has occurred in

accordance with MCS requirements, except to the extent that it is impracticable to determine the

period-specific effects or the cumulative effect of the error. In such cases the department shall

restate the opening balances of assets, liabilities and net assets for the earliest period for which

retrospective restatement is practicable.

22 Events after the reporting date

Events after the reporting date that are classified as adjusting events have been accounted for in the

financial statements. The events after the reporting date that are classified as non-adjusting events

after the reporting date have been disclosed in the notes to the financial statements.

23 Principal-Agent arrangements

The department is party to a principal-agent arrangement for [include details here]. In terms of the

arrangement the department is the [principal / agent] and is responsible for [include details here]. All

related revenues, expenditures, assets and liabilities have been recognised or recorded in terms of

the relevant policies listed herein. Additional disclosures have been provided in the notes to the

financial statements where appropriate.

24 Departures from the MCS requirements

25 Capitalisation reserve

The capitalisation reserve comprises of financial assets and/or liabilities originating in a prior reporting

period but which are recognised in the statement of financial position for the first time in the current

reporting period. Amounts are recognised in the capitalisation reserves when identified in the current

period and are transferred to the National/Provincial Revenue Fund when the underlying asset is

disposed and the related funds are received.

26 Recoverable revenue

Amounts are recognised as recoverable revenue when a payment made in a previous financial year

becomes recoverable from a debtor in the current financial year. Amounts are either transferred to

the National/Provincial Revenue Fund when recovered or are transferred to the statement of financial

performance when written-off.



143

27 Related party transactions

A related party transaction is a transfer of resources, services or obligations between the reporting

entity and a related party. Related party transactions within the Minister’s portfolio are recorded in the

notes to the financial statements when the transaction is not at arm’s length.

Key management personnel are those persons having the authority and responsibility for planning,

directing and controlling the activities of the department. The number of individuals and their full

compensation is recorded in the notes to the financial statements.

28 Inventories

At the date of acquisition, inventories are recorded at cost price in the notes to the financial

statements

Where inventories are acquired as part of a non-exchange transaction, the cost of inventory is its fair

value at the date of acquisition.

Inventories are subsequently measured at the lower of cost and net realisable value or the lower of

cost and current replacement value.

29 Public-Private Partnerships

Public Private Partnerships are accounted for based on the nature and or the substance of the

partnership. The transaction is accounted for in accordance with the relevant accounting policies.

A summary of the significant terms of the PPP agreement, the parties to the agreement, and the date

of commencement thereof together with the description and nature of the concession fees received,

the unitary fees paid, rights and obligations of the department are recorded in the notes to the

financial statements.


NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2016

144

1. Annual Appropriation

1.1 Annual Appropriation

Included are funds appropriated in terms of the Appropriation Act (and the Adjustments

Appropriation Act) for National Departments (Voted funds) and Provincial Departments:

The Department has received its full allocation as per the Adjusted Appropriation as at 31

March 2016

1.2 Conditional grants

Note

2015/16 2014/15

R’000 R’000

Total grants received 46 1,000 2,580

Provincial grants included in Total Grants received

2. Statutory Appropriation

2015/16 2014/15

R’000 R’000

President and Deputy President salaries

Members’ remuneration

Debt-service costs

Provincial equitable share

General fuel levy sharing with metropolitan municipalities

National Revenue Fund payments

Skills levy and sector education and training authorities

Magistrates salaries

Judges salaries

Total

2015/16 2014/15

Final

Appropria

tion

Actual

Funds

Received

Funds not

requested/n

ot received

Final

Appropriati

on

Appropriat

ion

received

R’000 R’000 R’000 R’000 R’000

Administration

59,494

59,494

46,201

46,201

Civilian Oversight

131,551

131,551

133,491

133,491

Total

191,045

191,045

179,692

179,692



145

Actual Statutory Appropriation received

3. Departmental revenue

Note 2015/16 2014/15

R’000 R’000

Tax revenue

Sales of goods and services other than capital

assets

3.1 93 72

Fines, penalties and forfeits 3.2 - -

Interest, dividends and rent on land 3.3 - -

Sales of capital assets 3.4 663 -

Transactions in financial assets and liabilities 3.5 - 4

Transfer received 3.6 - -

Total revenue collected 756 76

Less: Own revenue included in appropriation 19

Departmental revenue collected 756 76

3.1 Sales of goods and services other than capital assets

Note 2015/16 2014/15

3 R’000 R’000

Sales of goods and services produced by the

department

93 72

Sales by market establishment 51 38

Administrative fees - -

Other sales 42 34

Sales of scrap, waste and other used current goods - -

Total 93 72

3.2 Fines, penalties and forfeits

Note 2015/16 2014/15

3 R’000 R’000

Fines

Penalties

Forfeits

Total



146

3.3 Interest, dividends and rent on land

Note 2015/16 2014/15

3 R’000 R’000

Interest

Dividends

Rent on land

Total

3.4 Sale of capital assets

Note 2015/16 2014/15

3 R’000 R’000

Tangible assets

Buildings and other fixed structures 41

Machinery and equipment 39 663

Specialised military assets 39

Land and subsoil assets 41

Biological assets 39

Intangible assets

Software 40

Mastheads and publishing titles 40

Patents, licences, copyright, brand names,

trademarks

40

Recipes, formulae, prototypes, designs, models 40

Services and operating rights 40

Total 663

3.5 Transactions in financial assets and liabilities

Note 2015/16 2014/15

3 R’000 R’000

Loans and advances

Receivables

Forex gain

Stale cheques written back

Other Receipts including Recoverable Revenue 4

Gains on GFECRA



147

Total 4

3.6 Transfers received

Note 2015/16 2014/15

3 R’000 R’000

Other governmental units


Foreign governments

International organisations


Households and non-profit institutions

Total

3.7 Cash received not recognised (not included in the main note)

2015/16

Name of entity Amount

received

Amount paid

to the

revenue

fund

Balance

R’000 R’000 R’000

Please specify

Total

2014/15

Name of entity Amount

received

Amount paid

to the

revenue

fund

Balance

R’000 R’000 R’000

Please specify



148

Total

4. Aid assistance

Note 2015/16 2014/15

R’000 R’000

Opening Balance

Prior period error

As restated

Transferred from statement of financial

performance

Transfers to or from retained funds

Paid during the year

Closing Balance

4.1 Analysis of balance by source

2015/16 2014/15

Note R’000 R’000

Aid assistance from RDP 4

Aid assistance from other sources

CARA

Closing balance

4.2 Analysis of balance

2015/16 2014/15

Note R’000 R’000

Aid assistance receivable 4

Aid assistance prepayments 4

Aid assistance unutilised 4

Aid assistance repayable 4

Closing balance

Aid assistance not requested/not received

4.3 Prior period error



149

Note 2014/15

R’000

Nature of prior period error

Relating to 2014/15 [affecting the opening balance]

Relating to 2014/15

Total prior period errors

5. Compensation of employees

5.1 Salaries and Wages

Note 2015/16 2014/15

R’000 R’000

Basic salary 49 088 43 871

Performance award 528 584

Service Based 18 82

Compensative/circumstantial 31 241

Periodic payments (4) -

Other non-pensionable allowances 10 987 9 481

Total 60 648 54 259

5.2 Social contributions

Note 2015/16 2014/15

R’000 R’000

Employer contributions

Pension 5 800 5 055

Medical 2 115 1 512

UIF - -

Bargaining council 11 10

Official unions and associations - -

Insurance - 1

Total 7 926 6 578

Total compensation of employees

68 574 60 837

Average number of employees 170 156



150

6. Goods and services

Note 2015/16 2014/15

R’000 R’000

Administrative fees - -

Advertising 1 126 1 780

Minor assets 6.1 281 587

Bursaries (employees) 417 58

Catering 7 788 7 889

Communication 1 813 981

Computer services 6.2 1 467 1 693

Consultants: Business and advisory services 6 790 6 139

Infrastructure and planning services - -

Laboratory services - -

Scientific and technological services - -

Legal services 240 -

Contractors 5 804 6 151

Agency and support / outsourced services 6 880 7 014

Entertainment - -

Audit cost – external 6.3 3 108 3 323

Fleet services 2 080 1 774

Inventory 6.4 91 308

Consumables 6.5 3 628 3 289

Housing - -

Operating leases 9 131 6 970

Property payments 6.6 1 579 1 223

Rental and hiring - -

Transport provided as part of the departmental

activities

4 255 5 890

Travel and subsistence 6.7 19 184 13 567

Venues and facilities 9 159 8 636

Training and development 797 10 106

Other operating expenditure 6.8 32 649 28 390

Total 118 267 115 768

6.1 Minor assets

Note 2015/16 2014/15

6 R’000 R’000

Tangible assets 281 587




151

Biological assets

Heritage assets

Machinery and equipment 281 587

Transport assets


Intangible assets

Software

Mastheads and publishing titles


trademarks

Recipes, formulae, prototypes, designs, models

Services and operating rights

Total 281 587

6.2 Computer services

Note 2015/16 2014/15

6 R’000 R’000

SITA computer services 1,422 1,498

External computer service providers 45 195

Total 1,467 1,693

6.3 Audit cost – External

Note 2015/16 2014/15

6 R’000 R’000

Regularity audits 3,108 3,323

Performance audits

Investigations

Environmental audits

Computer audits

Total 3,108 3,323

6.4 Inventory

Note 2015/16 2014/15

6 R’000 R’000

Clothing material and accessories

Farming supplies



152

Food and food supplies 45 30

Fuel, oil and gas - -

Learning, teaching and support material - -

Materials and supplies 46 278

Medical supplies - -

Medicine - -

Medsas inventory interface - -

Other supplies 6.4.1 - -

Total 91 308

6.4.1 Other supplies

Note 2015/16 2014/15

6.4 R’000 R’000

Ammunition and security supplies

Assets for distribution


School furniture

Sports and recreation

Library material

Other assets for distribution

Other

Total

6.5 Consumables

Note 2015/16 2014/15

6 R’000 R’000

Consumable supplies 1,255 1,268

Uniform and clothing 129 679

Household supplies 10 32

Building material and supplies - -

Communication accessories - -

IT consumables 589 557

Other consumables 527 -

Stationery, printing and office supplies 2,373 2,021

Total 3,628 3,289

6.6 Property payments

Note 2015/16 2014/15

6 R’000 R’000



153

Municipal services 597 -

Property management fees - -

Property maintenance and repairs - 288

Other 982 935

Total 1,579 1,223

6.7 Travel and subsistence

Note 2015/16 2014/15

6 R’000 R’000

Local 19,181 13,567

Foreign 3 -

Total 19,184 13,567

6.8 Other operating expenditure

Note 2015/16 2014/15

6 R’000 R’000

Professional bodies, membership and subscription

fees

Resettlement costs 1,079 40

Other 31,570 28,350

Total 32,649 28,390

7. Interest and rent on land

Note 2015/16 2014/15

R’000 R’000

Interest paid

Rent on land

Total

8. Payments for financial assets

Note 2015/16 2014/15

R’000 R’000

Material losses through criminal conduct

Theft 8.4



154

Other material losses 8.1

Purchase of equity

Extension of loans for policy purposes

Other material losses written off 8.2

Debts written off 8.3 6 13

Forex losses 8.5

Debt take overs

Losses on GFECRA

Total 6 13

8.1 Other material losses

Note 2015/16 2014/15

8 R’000 R’000

Nature of other material losses

(Group major categories, but list material items)

Incident Disciplinary Steps taken/ Criminal

proceedings

Total

8.2 Other material losses written off

Note 2015/16 2014/15

8 R’000 R’000

Nature of losses


Total

8.3 Debts written off

Note 2015/16 2014/15

8 R’000 R’000

Nature of debts written off

(Group major categories, but list material items:

debts written off relating to irregular expenditure,

recoverable expenditure and other debts must be

listed here)

Irregular expenditure written off



155

Total

Recoverable revenue written off

Total

Other debt written off 6 13

Total 6 13

Total debt written off 6 13

8.4 Details of theft

Note 2015/16 2014/15

8 R’000 R’000

Nature of theft


Total

8.5 Forex losses

Note 2015/16 2014/15

8 R’000 R’000

Nature of losses


Total

9. Transfers and subsidies

2015/16 2014/15

R’000 R’000

Note

Provinces and municipalities 48, 49 11 19



156

Departmental agencies and accounts Annex 1B

Higher education institutions Annex 1C

Foreign governments and international

organisations

Annex 1E

Public corporations and private enterprises Annex 1D

Non-profit institutions Annex 1F

Households Annex 1G 157 42

Total 168 61

Unspent funds transferred to the above beneficiaries

10. Expenditure for capital assets

Note 2015/16 2014/15

R’000 R’000

Tangible assets 3,796 2,560

Buildings and other fixed structures 40

Heritage assets 39, 41

Machinery and equipment 39 3,796 2,560

Specialised military assets 39

Land and subsoil assets 41

Biological assets 39

Intangible assets

Software 40

Mastheads and publishing titles 40


trademarks

40

Recipes, formulae, prototypes, designs, models 40

Services and operating rights 40

Total 3,796 2,560

The following amounts have been included as project

costs in Expenditure for capital assets


Goods and services

Total

10.1 Analysis of funds utilised to acquire capital assets – 2015/16



157

Voted funds Aid

assistance

Total

R’000 R’000 R’000



Heritage assets

Machinery and equipment 3,796 3,796



Biological assets

Intangible assets

Software


Patents, licences, copyright, brand

names, trademarks

Recipes, formulae, prototypes,

designs, models


Total 3,796 3,796

10.2 Analysis of funds utilised to acquire capital assets – 2014/15

Voted funds Aid

assistance

Total

R’000 R’000 R’000



Heritage assets

Machinery and equipment 2,560 2,560



Biological assets

Intangible assets

Software


Patents, licences, copyright, brand

names, trademarks

Recipes, formulae, prototypes,

designs, models




158

Total 2,560 2,560

10.3 Finance lease expenditure included in Expenditure for capital assets

Note 2015/16

R’000

Tangible assets


Heritage assets




Biological assets

Total

11. Unauthorised expenditure

11.1 Reconciliation of unauthorised expenditure

Note 2015/16 2014/15

R’000 R’000

Opening balance

Prior period error

As restated

Unauthorised expenditure – discovered in current

year (as restated)

Less: Amounts approved by Parliament/Legislature

with funding

Less: Amounts approved by Parliament/Legislature

without funding

Capital

Current


Less: Amounts transferred to receivables for

recovery

15

Closing balance

Analysis of awaiting authorisation per economic

classification

Capital

Current




159

Total

11.2 Analysis of unauthorised expenditure awaiting authorisation per economic classification

2015/16 2014/15

R’000 R’000

Capital

Current


Total

11.3 Analysis of unauthorised expenditure awaiting authorisation per type

2015/16 2014/15

R’000 R’000

Unauthorised expenditure relating to overspending

of the vote or a main division within a vote

Unauthorised expenditure incurred not in

accordance with the purpose of the vote or main

division

Total

11.4 Details of unauthorised expenditure – current year

Incident Disciplinary steps taken/criminal

proceedings

2015/16

R’000

Total


Note 2014/15

R’000


Relating to 20WW/XX [affecting the opening balance]



160

Relating to 2014/15


12. Cash and cash equivalents

Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General Account - 1,873

Cash receipts - -

Disbursements - -

Cash on hand 5 5

Investments (Domestic) - -

Investments (Foreign) - -

Total 5 1,878

13. Other financial assets

Note 2015/16 2014/15

R’000 R’000

Current

Local


Total

Foreign


Total

Total Current other financial assets

Note 2015/16 2014/15

R’000 R’000

Non-current

Local




161

Total

Foreign


Total

Total Non-current other financial assets

14. Prepayments and advances

Note 2015/16 2014/15

R’000 R’000

Staff advances


Prepayments (Not expensed) 14.2

Advances paid 14.1

SOCPEN advances

Total

14.1 Advances paid

Note 2015/16 2014/15

14 R’000 R’000

National departments

Provincial departments

Public entities

Other entities

Total

14.2 Prepayments (Not expensed)

Note 2015/16 2014/15

14 R’000 R’000

Goods and services



Capital assets

Other

Total



162

14.3 Prepayments (Expensed)

Note 2015/16 2014/15

R’000 R’000

Goods and services



Capital assets

Other

Total

15. Receivables

2015/16 2014/15

Current Non-

current

Total Current Non-

current

Total

Note

R’000 R’000 R’000 R’000 R’000 R’000

Claims

recoverable

15.1

477 477 809 - 809

Trade

receivables

15.2 - - - -

Recoverable

expenditure

15.3 11 30 41 30 - 30

Staff debt 15.4 33 15 48 1 24 25

Fruitless

and wasteful

expenditure

15.6 - - - -

Other

debtors

15.5 66 66 4 78 82

Total 44 588 632 844 102 946

15.1 Claims recoverable

Note 2015/16 2014/15

15 and

Annex 4

R’000 R’000

National departments -

Provincial departments 332 664

Foreign governments -

Public entities -

Private enterprises -

Higher education institutions -

Households and non-profit institutions 145 145

Local governments -



163

Total 477 809

15.2 Trade receivables

Note 2015/16 2014/15

15 R’000 R’000

Total

15.3 Recoverable expenditure (disallowance accounts)

Note 2015/16 2014/15

15 R’000 R’000

Disallowance damages and Losses 41 30

Total 41 30

15.4 Staff debt

Note 2015/16 2014/15

15 R’000 R’000

9

16

Salary Reversal Account 22 -

Damaged Vehicles 9 -

Salary Tax Debt 16 -

Debt Account 1 -

Total 48 25

15.5 Other debtors

Note 2015/16 2014/15

15 R’000 R’000

Supplier Overpayment 66 82

Total 66 82

15.6 Fruitless and wasteful expenditure

Note 2015/16 2014/15



164

15 R’000 R’000

Opening balance

Less amounts recovered

Less amounts written off

Transfers from note 32 Fruitless and Wasteful

Expenditure

Interest

Total

15.7 Impairment of receivables

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of receivables

Total

16. Investments

Note 2015/16 2014/15

R’000 R’000

Non-Current

Shares and other equity

(List investments at cost)

Total

Securities other than shares Annex 2A

(List investments at cost)

Total

Total non-current

2015/16 2014/15

R’000 R’000

Analysis of non-current investments

Opening balance

Additions in cash

Disposals for cash

Non-cash movements

Closing balance



165

16.1 Impairment of investments

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of impairment

Total

17. Loans

Note 2015/16 2014/15

R’000 R’000

Public corporations


Foreign governments

Private enterprises


Staff loans

Total

Analysis of Balance

Opening balance

New Issues

Repayments

Write-offs

Closing balance

17.1 Impairment of loans

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of loans

Total

18. Voted funds to be surrendered to the Revenue Fund

Note 2015/16 2014/15

R’000 R’000

Opening balance 2,767 (2,186)

Prior period error 18.2 -

As restated 2,767 (2,186)

Transfer from statement of financial performance (as 234 453



166

restated)

Add: Unauthorised expenditure for current year 11 -

Voted funds not requested/not received 1.1 - -

Transferred to retained revenue to defray excess

expenditure (PARLIAMENT/LEGISLATURES ONLY)

18.1 -

Paid during the year (2,767) 4,500

Closing balance 234 2,767

18.1 Voted funds / (Excess expenditure) transferred to the retained funds (Parliament /

Legislatures ONLY)

Note 2015/16 2014/15

18 R’000 R’000

Opening balance

Transfer from statement of financial performance

Transfer from Departmental Revenue to defray

excess expenditure

19

Closing balance


Note 2014/15

R’000


Relating to 20WW/XX [affecting the opening balance]

Relating to 2014/15


19. Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund

Note 2015/16 2014/15

R’000 R’000

Opening balance 13 16

Prior period error 19.1 -

As restated 13 16

Transfer from Statement of Financial Performance

(as restated)

756 76

Own revenue included in appropriation - -

Transfer from aid assistance 4 -



167

Transfer to voted funds to defray expenditure

(Parliament/Legislatures ONLY)

18.1 -

Paid during the year (753) (79)

Closing balance 16 13


Note 2014/15

R’000


Relating

Relating to 2014/15


20. Bank Overdraft

Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General Account 335

Fund requisition account

Overdraft with commercial banks (Local)

Overdraft with commercial banks (Foreign)

Total 335

21. Payables – current

Note 2015/16 2014/15

R’000 R’000

Amounts owing to other entities 11 -

Advances received 21.1 - -

Clearing accounts 21.2 - 30

Other payables 21.3 11 -

Total 22 30



168

21.1 Advances received

Note 2015/16 2014/15

21 R’000 R’000



Public entities

Other institutions

Total

21.2 Clearing accounts

Note 2015/16 2014/15

21 R’000 R’000

DISALL DAMAGE&LOSSES:RECOVER:CA

30

Total 30

21.3 Other payables

Note 2015/16 2014/15

21 R’000 R’000

DISALL DAMAGE&LOSSES:RECOVER:CA 11

Total 11

22. Payables – non-current

2015/16 2014/15

R’000 R’000 R’000 R’000 R’000

Note

One to

two

years

Two to

three

years

More

than

three

years

Total

Total

Amounts owing to

other entities

14

Advances received 22.1

Other payables 22.2 30 30

Total 30 - - 30 14



169

22.1 Advances received

Note 2015/16 2014/15

22 R’000 R’000



Public entities

Other institutions

Total

22.2 Other payables

Note 2015/16 2014/15

22 R’000 R’000

DISALL DAMAGE&LOSSES:RECOVER:CA 30

Total 30

23. Net cash flow available from operating activities

Note 2015/16 2014/15

R’000 R’000

Net surplus/(deficit) as per Statement of Financial

Performance

990 529

Add back non cash/cash movements not deemed

operating activities

(81) 6,218

(Increase)/decrease in receivables – current 314 (783)

(Increase)/decrease in prepayments and advances - -

(Increase)/decrease in other current assets - -

Increase/(decrease) in payables – current (8) 20

Proceeds from sale of capital assets (663) -

Proceeds from sale of investments -

(Increase)/decrease in other financial assets - -

Expenditure on capital assets 3,796 2,560

Surrenders to Revenue Fund (3,520) 4,421

Surrenders to RDP Fund/Donor -

Voted funds not requested/not received -

Own revenue included in appropriation -

Other non-cash items -

Net cash flow generated by operating activities 909 6,747



170

24. Reconciliation of cash and cash equivalents for cash flow purposes

Note 2015/16 2014/15

R’000 R’000

Consolidated Paymaster General account (335) 1,873

Fund requisition account - -

Cash receipts - -

Disbursements - -

Cash on hand 5 5

Cash with commercial banks (Local) - -

Cash with commercial banks (Foreign) - -

Total (330) 1,878

25. Contingent liabilities and contingent assets

25.1 Contingent liabilities

Note 2015/16 2014/15

R’000 R’000

Liable to Nature

Motor vehicle guarantees Employees Annex

3A

-

Housing loan guarantees Employees Annex

3A

-

Other guarantees Annex

3A

-

Claims against the department Annex

3B

1,452 115

Intergovernmental payables (unconfirmed

balances)

Annex 5 370 -

Environmental rehabilitation liability Annex

3B

-

Other Annex

3B

-

Total 1,822 115

25.2 Contingent assets

Note 2015/16 2014/15

R’000 R’000

Nature of contingent asset



171

Total

26. Commitments

Note 2015/16 2014/15

R’000 R’000

Current expenditure

Approved and contracted 1,157 505

Approved but not yet contracted -

1,157 505

Capital expenditure

Approved and contracted -

Approved but not yet contracted -

- -

Total Commitments 1,157 505

27. Accruals and payables not recognised

27.1 Accruals

2015/16 2014/15

R’000 R’000

Listed by economic classification

30 Days 30+ Days Total Total

Goods and services 684 2,756 3,440 6,630



Capital assets 12

Other

Total 684 2,756 3,440 6,642

Note 2015/16 2014/15

R’000 R’000

P1 Administration 845 3,251

P2 Civilian Oversight 2,595 3,391

Total 3,440 6,642



172

27.2 Payables not recognised

2015/16 2014/15

R’000 R’000

Listed by economic classification

30 Days 30+ Days Total Total

Goods and services



Capital assets

Other

Total

Note 2015/16 2014/15

R’000 R’000

Listed by programme level

Total

Note 2015/16 2014/15

Included in the above totals are the following: R’000 R’000

Confirmed balances with other departments Annex 5 649

Confirmed balances with other government entities Annex 5

Total

28. Employee benefits

Note 2015/16 2014/15

R’000 R’000

Leave entitlement 4,447 3,899

Service bonus (Thirteenth cheque) 1,660 1,456

Performance awards 1,078 969

Capped leave commitments 1,749 1,631

Other

Total 8,934 7,955

29. Lease commitments



173

29.1 Operating leases expenditure

2015/16

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year 7,996 401 8,397

Later than 1 year and not

later than 5 years

21,774 272 22,046

Later than five years

Total lease commitments 29,770 673 30,443

2014/15

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year 4,267 308 4,575


later than 5 years

7,932 306 8,238

Later than five years - - -

Total lease commitments 12,199 614 12,813

Note 2015/16 2014/15

R’000 R’000

Rental earned on sub-leased assets 3

Total

29.2 Finance leases expenditure**

2015/16

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year 740 740


later than 5 years

403 403


Total lease

commitments

1,143 1,143

Specialised

military

Buildings

and other

fixed

Machinery

and



174

2014/15 equipment Land structures equipment Total

Not later than 1 year 463 463


later than 5 years

55 55

Later than five years - -

Total lease

commitments

518 518

**This note excludes leases relating to public private partnership as they are separately

disclosed in note no. 35.

29.3 Operating lease revenue**

2015/16

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year


later than 5 years


Total operating lease

revenue receivable

2014/15

Specialised

military

equipment

Land

Buildings

and other

fixed

structures

Machinery

and

equipment

Total

Not later than 1 year


later than 5 years


Total operating lease

revenue receivable

30. Accrued departmental revenue



175

Note 2015/16 2014/15

R’000 R’000

Tax revenue

Sales of goods and services other than capital assets

Fines, penalties and forfeits

Interest, dividends and rent on land

Sales of capital assets

Transactions in financial assets and liabilities

Transfers received

Other

Total

30.1 Analysis of accrued departmental revenue

Note 2015/16 2014/15

R’000 R’000

Opening balance

Less: amounts received

Add: amounts recognised

Less: amounts written-off/reversed as irrecoverable

Closing balance

30.2 Accrued department revenue written off

Note 2015/16 2014/15

R’000 R’000

Nature of losses

Total

30.3 Impairment of accrued departmental revenue

Note 2015/16 2014/15

R’000 R’000

Estimate of impairment of accrued departmental

revenue

Total



176

31. Irregular expenditure

31.1 Reconciliation of irregular expenditure

Note 2015/16 2014/15

R’000 R’000

Opening balance 2,477 23,330

Prior period error -

As restated 2,477 23,330

Add: Irregular expenditure – relating to prior year -

Add: Irregular expenditure – relating to current year 876 910

Less: Prior year amounts condoned (19,592)

Less: Current year amounts condoned (568)

Less: Amounts not condoned and recoverable 15 -

Less: Amounts not condoned and not recoverable (1,603)

Closing balance 3,353 2,477

Analysis of awaiting condonation per age

classification

Current year 876 342

Prior years 2,477 2,135

Total 3,353 2,477

31.2 Details of irregular expenditure – current year


proceedings

2015/16

R’000

Acting Allowance - Acting HOD 15

Requested for 3 or more quotes,

but received less than 3

451

Competitive Bidding process not

followed

394

HR Processes not followed 16

Total 876

31.3 Details of irregular expenditure condoned

Incident Condoned by (condoning authority) 2015/16

R’000



177

Total

31.4 Details of irregular expenditure recoverable (not condoned)

Incident 2015/16

R’000

Total

31.5 Details of irregular expenditure not recoverable (not condoned)

Incident Not condoned by (condoning

authority)

2015/16

R’000

Total

31.6 Details of irregular expenditures under investigation (not included in the main note)

Incident 2015/16

R’000

Total


Note 2014/15

R’000


Relating to

Relating to 2014/15



178


31.8 Details of the non-compliance where an institution was not represented in a bid

committee for contracts arranged by other institutions

Incident 2015/16

R’000

Total

32. Fruitless and wasteful expenditure

32.1 Reconciliation of fruitless and wasteful expenditure

Note 2015/16 2014/15

R’000 R’000

Opening balance 1,090 1,090

Prior period error -

As restated 1,090 1,090

Fruitless and wasteful expenditure – relating to prior

year

-

Fruitless and wasteful expenditure – relating to

current year

-

Less: Amounts resolved -

Less: Amounts transferred to receivables for

recovery

15.6

-

-

Closing balance 1,090 1,090

32.2 Analysis of awaiting resolution per economic classification

2015/16 2014/15

R’000 R’000

Current 1,090

Capital


Total 1,090



179

32.3 Analysis of Current year’s fruitless and wasteful expenditure


proceedings

2015/16

R’000

Total


Note 2014/15

R’000


Relating to

Relating to 2014/15


32.5 Details of fruitless and wasteful expenditures under investigation (not included in the

main note)

Incident 2015/16

R’000

Total

33. Related party transactions

Revenue received Note 2015/16 2014/15

R’000 R’000

Tax revenue

Sales of goods and services other than capital assets

Fines, penalties and forfeits

Interest, dividends and rent on land



180

Sales of capital assets

Transactions in financial assets and liabilities

Transfers received

Total

Payments made Note 2015/16 2014/15

R’000 R’000

Goods and services


Expenditure for capital assets


Transfers

Total

Note 2015/16 2014/15

R’000 R’000

Year end balances arising from

revenue/payments

Receivables from related parties

Payables to related parties

Total

Note 2015/16 2014/15

R’000 R’000

Loans to /from related parties

Non-interest bearing loans to/(from)

Interest bearing loans to/(from)

Total

Note 2015/16 2014/15

R’000 R’000

Other

Guarantees issued/received

List other contingent liabilities between department

and related party

Total

Note 2015/16

R’000

In kind goods and services provided/received

List in kind goods and services between the

department and the related party



181

Total

34. Key management personnel

No. of

Individuals

2015/16 2014/15

R’000 R’000

Political office bearers (provide detail below)

Officials:

Level 15 to 16 1,190 -

Level 14 (incl. CFO if at a lower level) 3,557 3,662

Family members of key management

personnel

Total 4,747 3,662

Key management personnel (Parliament/Legislatures)

No. of

Individuals

2015/16 2014/15

R’000 R’000

Speaker to Parliament / the Legislature

Deputy Speaker

Secretary to Parliament / the Legislature

Deputy Secretary

Chief Financial Officer

Legal Advisor

Other

Total

35. Public Private Partnership

Note 2015/16 2014/15

R’000 R’000

Concession fee received

Base fee received

Variable fee received

Other fees received (Specify)



182

Unitary fee paid

Fixed component

Indexed component

Analysis of indexed component


Goods and services (excluding lease payments)

Operating leases

Interest

Capital / (Liabilities)

Tangible rights

Intangible rights

Property

Plant and equipment

Loans

Other

Prepayments and advances

Pre-production obligations

Other obligations

Any guarantees issued by the department are disclosed in Note 25.1

36. Impairment (other than receivables, accrued departmental revenue, loans and

investments)

Note 2015/16 2014/15

R’000 R’000

Please specify

Total

37. Provisions



183

Note 2015/16 2014/15

R’000 R’000

Please specify

Total

37.1 Reconciliation of movement in provisions – 2015/16

Provision 1 Provision 2 Provision 3 Total

provisions

R’000 R’000 R’000 R’000

Opening balance

Increase in provision

Settlement of provision

Unused amount reversed

Reimbursement expected from

third party

Change in provision due to

change in estimation of inputs

Closing balance

Reconciliation of movement in provisions – 2014/15

Provision 1 Provision 2 Provision 3 Total

provisions

R’000 R’000 R’000 R’000

Opening balance

Increase in provision

Settlement of provision

Unused amount reversed

Reimbursement expected from

third party

Change in provision due to

change in estimation of inputs



184

Closing balance

38. Non-adjusting events after reporting date

2015/16

Nature of event R’000

Include an estimate of the financial effect of the subsequent non-adjusting

events or a statement that such an estimate cannot be made.

Total

39. Movable Tangible Capital Assets

MOVEMENT IN MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR

ENDED 31 MARCH 2016

Opening

balance

Value

adjustments

Additions Disposals Closing

Balance

R’000 R’000 R’000 R’000 R’000

HERITAGE ASSETS

Heritage assets

MACHINERY AND

EQUIPMENT

15,551 - 3,789 19,340

Transport assets 5,120 2,965 8,085

Computer equipment 6,710 589 7,299

Furniture and office

equipment

3,382 235 3,617

Other machinery and

equipment

339 - 339

SPECIALISED MILITARY

ASSETS


BIOLOGICAL ASSETS

Biological assets



185

Capital Work-in-progress

TOTAL MOVABLE

TANGIBLE CAPITAL

ASSETS

15,551 - 3,789 19,340

Movable Tangible Capital Assets under investigation

Number Value

R’000

Included in the above total of the movable tangible capital assets

per the asset register are assets that are under investigation:

Heritage assets



Biological assets

39.1 Additions

ADDITIONS TO MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE

YEAR ENDED 31 MARCH 2016

Cash* Non-

cash**

(Capital

Work in

Progress

current

costs and

finance

lease

payments)

Received

current, not

paid

(Paid

current

year,

received

prior year)

Total

R’000 R’000 R’000 R’000 R’000

HERITAGE ASSETS

Heritage assets

MACHINERY AND

EQUIPMENT

3,789 3,789

Transport assets 2,965 2,965

Computer equipment 589 589


equipment

235 235

Other machinery and

equipment



186

SPECIALISED

MILITARY ASSETS

Specialised military

assets

BIOLOGICAL ASSETS

Biological assets

TOTAL ADDITIONS TO

MOVABLE TANGIBLE

CAPITAL ASSETS

3,789 3,789

39.2 Disposals

DISPOSALS OF MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR

THE YEAR ENDED 31 MARCH 2016

Sold for

cash

Non-cash

disposal

Total

disposals

Cash

Received

Actual

R’000 R’000 R’000 R’000

HERITAGE ASSETS

Heritage assets

MACHINERY AND

EQUIPMENT

Transport assets

Computer equipment


equipment

Other machinery and

equipment


ASSETS


BIOLOGICAL ASSETS

Biological assets

TOTAL DISPOSAL OF

MOVABLE TANGIBLE

CAPITAL ASSETS



187

39.3 Movement for 2014/15

MOVEMENT IN TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31

MARCH 2015

Opening

balance

Prior

period

error


Balance

R’000 R’000 R’000 R’000 R’000

HERITAGE ASSETS

Heritage assets

MACHINERY AND

EQUIPMENT

15,798 - 2,522 2,769 15,551

Transport assets 7,209 664 2,753 5,120

Computer equipment 5,410 1,316 16 6,710


equipment

2,840 542 - 3,382

Other machinery and

equipment

339 - - 339


ASSETS


BIOLOGICAL ASSETS

Biological assets

TOTAL MOVABLE

TANGIBLE CAPITAL

ASSETS

15,798 - 2,522 2,769 15,551

39.3.1 Prior period error

Note 2014/15

R’000


Relating to 2014/15



188


39.4 Minor assets

MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31

MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Opening

balance

30 - 3,144

Value

adjustments

Additions 281

Disposals

TOTAL

MINOR

ASSETS

30 - 3,425

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

Number of R1

minor assets

944 944

Number of

minor assets

at cost

TOTAL

NUMBER OF

MINOR

ASSETS

944 944

Minor Capital Assets under investigation

Number Value

R’000

Included in the above total of the minor capital assets per the asset

register are assets that are under investigation:



189


Intangible assets

Heritage assets


Biological assets

MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31

MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Opening

balance

30 - 2,565 2,595

Prior period

error

- - - -

Additions - - 579 579

Disposals - - - -

TOTAL

MINOR

ASSETS

30 - 3,144 3,174

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

Number of R1

minor assets

Number of

minor assets

at cost

TOTAL

NUMBER OF

MINOR

ASSETS


Note 2014/15

R’000



190


Relating to 2014/15


39.5 Movable assets written off

MOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Assets written

off

6 6

TOTAL

MOVABLE

ASSETS

WRITTEN

OFF

6 6

MOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

Assets written

off

TOTAL

MOVABLE

ASSETS

WRITTEN

OFF

39.6 S42 Movable capital assets

MAJOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 31



191

MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

No. of Assets

Value of the

assets

(R’000)

MINOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 31

MARCH 2016

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

No. of Assets

Value of the

assets

(R’000)

MAJOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 31

MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

No. of Assets

Value of the

assets

(R’000)

MINOR ASSETS SUBJECTED TO TRANSFER IN TERMS OF S42 OF THE PFMA - 31 MARCH 31

MARCH 2015

Specialised

military

assets

Intangible

assets

Heritage

assets

Machinery

and

equipment

Biological

assets

Total

R’000 R’000 R’000 R’000 R’000 R’000

No. of Assets



192

Value of the

assets

(R’000)

40. Intangible Capital Assets

MOVEMENT IN INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED

31 MARCH 2016

Opening

balance

Value

adjustments


Balance

R’000 R’000 R’000 R’000 R’000

SOFTWARE 1,481 1,481

MASTHEADS AND

PUBLISHING TITLES

PATENTS, LICENCES,

COPYRIGHT, BRAND

NAMES, TRADEMARKS

RECIPES, FORMULAE,

PROTOTYPES, DESIGNS,

MODELS

SERVICES AND OPERATING

RIGHTS


(Effective 1 April 2016)

TOTAL INTANGIBLE

CAPITAL ASSETS

1,481 1,481

Intangible Capital Assets under investigation

Number Value

R’000

Included in the above total of the intangible capital assets per the

asset register are assets that are under investigation:

Software


Patents, licences, copyright, brand names, trademarks

Recipes, formulae, prototypes, designs, models



193


40.1 Additions

ADDITIONS TO INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED

31 MARCH 2016

Cash Non-Cash (Develop-

ment work

in

progress –

current

costs)

Received

current

year, not

paid

(Paid

current

year,

received

prior year)

Total

R’000 R’000 R’000 R’000 R’000

SOFTWARE

MASTHEADS AND

PUBLISHING TITLES

PATENTS, LICENCES,

COPYRIGHT, BRAND

NAMES, TRADEMARKS

RECIPES, FORMULAE,


MODELS

SERVICES AND

OPERATING RIGHTS

TOTAL ADDITIONS TO

INTANGIBLE CAPITAL

ASSETS

40.2 Disposals

DISPOSALS OF INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR

ENDED 31 MARCH 2016

Sold for

cash

Non-cash

disposal

Total

disposals

Cash

Received

Actual



194

R’000 R’000 R’000 R’000

SOFTWARE

MASTHEADS AND

PUBLISHING TITLES

PATENTS, LICENCES,

COPYRIGHT, BRAND

NAMES, TRADEMARKS

RECIPES, FORMULAE,


MODELS

SERVICES AND

OPERATING RIGHTS

TOTAL DISPOSALS OF

INTANGIBLE CAPITAL

ASSETS


MOVEMENT IN INTANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED

31 MARCH 2015

Opening

balance

Prior

period

error


Balance

R’000 R’000 R’000 R’000 R’000

SOFTWARE 1,481 1,481

MASTHEADS AND

PUBLISHING TITLES

PATENTS, LICENCES,

COPYRIGHT, BRAND

NAMES, TRADEMARKS

RECIPES, FORMULAE,


MODELS

SERVICES AND OPERATING



195

RIGHTS

TOTAL INTANGIBLE

CAPITAL ASSETS

1,481 1,481


Note 2014/15

R’000


Relating to

Relating to 2014/15


41. Immovable Tangible Capital Assets

MOVEMENT IN IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Opening

balance

Value

adjustments


Balance

R’000 R’000 R’000 R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

312 312

Dwellings

Non-residential buildings

Other fixed structures 312 312

HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land

Mineral and similar non-

regenerative resources




196

(Effective 1 April 2016)

TOTAL IMMOVABLE

TANGIBLE CAPITAL

ASSETS

312 312

Immovable Tangible Capital Assets under investigation

Number Value

R’000

Included in the above total of the immovable tangible capital assets

per the asset register are assets that are under investigation:


Heritage assets


41.1 Additions

ADDITIONS TO IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Cash Non-cash (Capital

Work in

Progress

current

costs and

finance

lease

payments)

Received

current,

not paid

(Paid

current

year,

received

prior year)

Total

R’000 R’000 R’000 R’000 R’000

BUILDING AND OTHER

FIXED STRUCTURES

Dwellings



HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land





197

TOTAL ADDITIONS TO

IMMOVABLE TANGIBLE

CAPITAL ASSETS

41.2 Disposals

DISPOSALS OF IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Sold for

cash

Non-cash

disposal

Total

disposals

Cash

Received

Actual

R’000 R’000 R’000 R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

Dwellings



HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land



TOTAL DISPOSALS OF

IMMOVABLE TANGIBLE

CAPITAL ASSETS


MOVEMENT IN IMMOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE


Opening

balance

Prior

period

error


Balance

R’000 R’000 R’000 R’000 R’000



198

BUILDINGS AND OTHER

FIXED STRUCTURES

312 312

Dwellings


Other fixed structures 312 312

HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land



TOTAL IMMOVABLE

TANGIBLE CAPITAL

ASSETS

312 312


Note 2014/15

R’000


Relating to 2014/15


41.4 Immovable assets valued at R1

IMMOVABLE ASSETS VALUED AT R1 IN THE ASSET REGISTER AS AT 31 MARCH 2016

Buildings

and other

fixed

structures

Heritage

assets

Land and

subsoil

assets

Total

R’000 R’000 R’000 R’000

R1 Immovable assets

TOTAL



199

IMMOVABLE ASSETS VALUED AT R1 IN THE ASSET REGISTER AS AT 31 MARCH 2015

Buildings

and other

fixed

structures

Heritage

assets

Land and

subsoil

assets

Total

R’000 R’000 R’000 R’000

R1 Immovable assets

TOTAL

41.5 Immovable assets written off

IMMOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2016

Buildings

and other

fixed

structures

Heritage

assets

Land and

subsoil

assets

Total

R’000 R’000 R’000 R’000

Assets written

off

TOTAL

IMMOVABLE

ASSETS

WRITTEN

OFF

IMMOVABLE ASSETS WRITTEN OFF FOR THE YEAR ENDED AS AT 31 MARCH 2015

Buildings

and other

fixed

structures

Heritage

assets

Land and

subsoil

assets

Total

R’000 R’000 R’000 R’000

Assets written

off

TOTAL

IMMOVABLE

ASSETS

WRITTEN

OFF



200

41.6 S42 Immovable assets

Assets subjected to transfer in terms of S42 of the PFMA – 2015/16

Number of

assets

Value of

assets

R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

Dwellings



HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land



TOTAL

Assets subjected to transfer in terms of S42 of the PFMA – 2014/15

Number of

assets

Value of

assets

R’000

BUILDINGS AND OTHER

FIXED STRUCTURES

Dwellings



HERITAGE ASSETS

Heritage assets

LAND AND SUBSOIL

ASSETS

Land



201



TOTAL

41.7 Immovable assets additional information

2015/16 2014/15

Note

a) Unsurveyed land Estimated

completion

date

Annexure 9 Area Area

b) Properties deemed vested Annexure 9 Number Number

Land parcels

Facilities

Schools

Clinics

Hospitals

Office buildings

Dwellings

Storage facilities

Other

c) Facilities on unsurveyed land Duration of

use

Annexure 9 Number Number

Schools

Clinics

Hospitals

Office buildings

Dwellings

Storage facilities

Other

d) Facilities on right to use land Duration of

use

Annexure 9 Number Number

Schools

Clinics

Hospitals

Office buildings

Dwellings

Storage facilities



202

Other

e) Agreement of custodianship Annexure 9 Number Number

Land parcels

Facilities

Schools

Clinics

Hospitals

Office buildings

Dwellings

Storage facilities

Other

42. Principal-agent arrangements

42.1 Department acting as the principal

Fee paid

2015/16 2014/15

R’000 R’000

Include a list of the entities acting as agents for the

department and the fee paid as compensation to the agent

Total

42.2 Department acting as the agent

42.2.1 Revenue received for agency activities

2015/16 2014/15

R’000 R’000

Include a list of the entities for which the department acts

as an agent and the amounts received for these agency

duties

Total



203

42.2.2 Reconciliation of funds and disbursements – 2015/16

Category of revenue or expenditure per

arrangement

Total funds

received

Expenditure

incurred

against funds

R’000 R’000

Total

42.2.3 Reconciliation of carrying amount of receivables and payables – 2015/16

Receivables

Name of

principal

entity

Opening

balance

Revenue

principal is

entitled to

Less: Write-

offs/settleme

nts/waivers

Cash received

on behalf of

principal

Closing

Balance

R’000 R’000 R’000 R’000 R’000

Total



204

Payables

Name of principal

entity

Opening

balance

Expenses

incurred on

behalf of the

principal

Cash paid on

behalf of the

principal

Closing

Balance

R’000 R’000 R’000 R’000

Total

43. Changes in accounting estimates

During the year the following changes were made to the estimations employed in the

accounting for transactions, assets, liabilities, events and circumstances

Value

derived

using the

original

estimate

Value

derived

using

amended

estimate

R-value

impact of

change in

estimate

R’000 R’000 R’000

Accounting estimate change 1: Provide a

description of the change in estimate

Line item 1 affected by the change





Provide a description of the estimated impact on future periods



205

Value

derived

using the

original

estimate

Value

derived

using

amended

estimate

R-value

impact of

change in

estimate

R’000 R’000 R’000









Value

derived

using the

original

estimate

Value

derived

using

amended

estimate

R-value

impact of

change in

estimate

R’000 R’000 R’000











206

44. Prior period errors

44.1 Correction of prior period errors

Note 2014/15

R’000

Revenue:

Net effect

Note 2014/15

R’000

Expenditure:

Net effect

Note 2014/15

R’000

Assets:

Net effect

Note 2014/15

R’000

Liabilities:

Net effect

45. Inventory (Effective 1 April 2017)



207

Note 2015/16 2014/15

Annexure

6

R’000 R’000

Opening balance

Add/(Less): Adjustments to

prior year balances

Add: Additions/Purchases -

Cash

Add: Additions - Non-cash

(Less): Disposals

(Less): Issues

Add/(Less): Adjustments

Closing balance



208

46. Transfer of functions

Provide a description of the changes as a result of the transfer or receipt of functions

46.1 Statement of Financial Position

Note Bal per

dept

2014/15

AFS before

transfer

Functions

per dept

(transferred)

/ received

Functions

per dept

(transferred)

/ received

Functions

per dept

(transferred)

/ received

2014/15 Bal

after

transfer

2014/15 2014/15 2014/15 2014/15 2014/15

R’000 R’000 R’000 R’000 R’000

ASSETS

Current Assets

Unauthorised expenditure

Cash and cash equivalents

Other financial assets

Prepayments and advances

Receivables

Loans

Aid assistance prepayments

Aid assistance receivable

Non-Current Assets

Investments

Receivables

Loans

Other financial assets



209

TOTAL ASSETS

LIABILITIES

Current Liabilities

Voted funds to be surrendered to the Revenue Fund

Departmental revenue and NRF Receipts to be

surrendered to the Revenue Fund

Bank Overdraft

Payables

Aid assistance repayable

Aid assistance unutilised

Non-Current Liabilities

Payables

TOTAL LIABILITIES

NET ASSETS



210

46.2 Notes

Note Bal per

dept

2014/15AFS

before

transfer

Functions

per dept

(transferred)

/ received

Functions

per dept

(transferred)

/ received

Functions

per dept

(transferred)

/ received

2014/15Bal

after

transfer

2014/15 2014/15 2014/15 2014/15 2014/15

R’000 R’000 R’000 R’000 R’000

Contingent liabilities

Contingent assets

Commitments

Accruals

Payables not recognised

Employee benefits

Lease commitments – Operating lease

Lease commitments – Finance lease

Lease commitments – Operating lease revenue

Accrued departmental revenue

Irregular expenditure

Fruitless and wasteful expenditure

Impairment

Provisions

Movable tangible capital assets

Immovable tangible capital assets

Intangible capital assets



211

47. STATEMENT OF CONDITIONAL GRANTS RECEIVED

NAME OF

DEPARTME

NT

GRANT ALLOCATION SPENT 2014/15

Division

of

Revenue

Act/

Provinci

al

Grants

Roll

Overs

DORA

Adjust-

ments

Other

Adjust-

ments

Total

Availabl

e

Amount

received

by

depart-

ment

Amount

spent

by

depart-

ment

Under /

(Oversp

ending)

% of

availabl

e funds

spent by

depart-

ment

Division

of

Revenu

e

Act

Amount

spent by

departme

nt

R’000 R’000 R'000 R'000 R’000 R'000 R'000 R'000 % R’000 R’000

1,000 1,000 1,000 1,000 100% 2,580 2,580

1,000 1,000 1,000 1,000 100% 2,580 2,580

Departments are reminded of the requirement to certify that all transfers in terms of this Act were deposited into the primary bank account of the

province or, where appropriate, into the CPD account of the province.


UNAUDITED ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2016

212

ANNEXURE 1G

STATEMENT OF TRANSFERS TO HOUSEHOLDS

HOUSEHOLDS

TRANSFER ALLOCATION EXPENDITURE 2014/15

Adjusted

Appro-

priation

Act

Roll

Overs

Adjust-

ments

Total

Available

Actual

Transfer

% of

Available

funds

Transferr

ed

Appro-

priation

Act

R'000 R'000 R'000 R'000 R'000 % R'000

Transfers

INJURY ON DUTY 1 2

LEAVE GRATUITY 149 40

CLAIMS AGAINST STATE(CASH) 7

157 42

Subsidies

TOTAL 157 42



213

ANNEXURE 3B

STATEMENT OF CONTINGENT LIABILITIES AS AT 31 MARCH 2016

Nature of Liability

Opening Balance

Liabilities incurred

during the year

Liabilities paid/cancelled/reduce

d during the year

Liabilities recovera

ble (Provide details

hereunder)

Closing Balance

1 April 2015

31 MARCH

2016

R’000 R’000 R’000 R’000 R’000

Claims against the department

Supply of Goods & Services 71 71

Motor Vehicle Claims 44 25 19

Employee Grievances 1 362 1 362

Subtotal 115 1 362 25 - 1 452

Environmental Liability

Subtotal

Other

Subtotal

TOTAL 115 1 362 25 - 1 452



214

ANNEXURE 3B (continued)

Nature of Liabilities recoverable

Opening Balance

Details of Liability and Recoverability

Movement during year

Closing Balance

1 April 20YY 31 MARCH

2016

R’000 R’000 R’000

TOTAL



215

ANNEXURE 4

CLAIMS RECOVERABLE

Government Entity

Confirmed balance outstanding

Unconfirmed balance outstanding Total

Cash in transit at year end 2015/16 *

31/03/2016 31/03/2015

31/03/2016 31/03/2015 31/03/2016 31/03/2015

Receipt date up to

six (6) working

days after year end Amount

R’000 R’000 R’000 R’000 R’000 R’000 R’000

Department

Department of Transport 332 664 332 664

332 664 332 664

Other Government Entities

Safer Cities 145 145 145 145

145 145 145 145

TOTAL 477 809 - - 477 809

* For the Cash in transit columns - Please note the following:

- Provincial departments must only reflect receipts from departments within their province

- National departments must only reflect receipts from other national departments.



216

ANNEXURE 5

INTER-GOVERNMENT PAYABLES

GOVERNMENT ENTITY

Confirmed balance outstanding

Unconfirmed balance outstanding TOTAL

Cash in transit at year end 2015/16 *

31/03/2016 31/03/2015

31/03/2016 31/03/2015 31/03/2016 31/03/2015

Payment date up to

six (6) working

days before

year end Amount

R’000 R’000 R’000 R’000 R’000 R’000 R’000

DEPARTMENTS

Current

HEALTH 51 - 51

TRANSPORT 8 8 332 340 8

OFFICE OF PREMIER - - -

PUBLIC WORKS 641 551 38 679 551

DEPARTMENT OF JUSTICE - - -

DEPARTMENT OF LABOUR - - -

Subtotal 649 610 370 - 1 019 610

Non-current

Subtotal

TOTAL



217

OTHER GOVERNMENT ENTITY

Current

Government Printing Works 4 - 4

PALAMA 133 - 133

SAQA 46 - 46

Subtotal - 183 - - - 183

Non-current

Subtotal - 183 - - - 183

TOTAL 649 793 370 - 1 019 793

* For the Cash in transit columns - Please note the following:

- Provincial departments must only reflect payments to departments within their province

- National departments must only reflect payments to other national departments

department of community safety and liaison province … · 2017-04-06 · annual report for...

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