department of economic development, environment … · internal control unit ..... 7 ò 11....

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DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND

TOURISM

LIMPOPO

VOTE NO. 06

ANNUAL REPORT

2018/2019 FINANCIAL YEAR

2

Annual Report for 2018/19 Financial Year Vote 06: Department of Economic Development, Environment and Tourism

Province of Limpopo

Content

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

1. DEPARTMENT GENERAL INFORMATION ..................................................................................... 5

2. LIST OF ABBREVIATIONS/ACRONYMS ......................................................................................... 6

3. FOREWORD BY THE MEC ............................................................................................................ 8

4. REPORT OF THE ACCOUNTING OFFICER ................................................................................... 10

5. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT.................................................................................................................................................. 16

6. STRATEGIC OVERVIEW .............................................................................................................. 17

6.1. Vision ................................................................................................................................. 17

6.2. Mission .............................................................................................................................. 17

6.3. Values ................................................................................................................................ 17

7. LEGISLATIVE AND OTHER MANDATES ...................................................................................... 17

8. ORGANISATIONAL STRUCTURE ................................................................................................. 24

9. ENTITIES REPORTING TO THE MEC ........................................................................................... 25

PART B: PERFORMANCE INFORMATION........................................................................................27

1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES ................................................. 28

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE ...................................................................... 28

2.1 Service Delivery Environment ........................................................................................... 28

2.2 Service Delivery Improvement Plan .................................................................................. 29

2.3 Organisational environment ............................................................................................. 31

2.4 Key policy developments and legislative changes ............................................................ 32

3. STRATEGIC OUTCOME ORIENTED GOALS ................................................................................. 32

4. PERFORMANCE INFORMATION BY PROGRAMME .................................................................... 3

4.1 Programme 1: Administration .......................................................................................... 3

4.2 Programme 2: Economic Development ............................................................................ 38

4.1 Programme 3: Environmental Affairs ............................................................................... 43

4.2 Programme 4: Tourism ..................................................................................................... 53

5. TRANSFER PAYMENTS ............................................................................................................... 56

5.1. Transfer payments to public entities ................................................................................ 56

5.2. Transfer payments to all organisations other than public entities ................................... 58

6. CONDITIONAL GRANTS ............................................................................................................. 59

6.1. Conditional grants and earmarked funds paid ................................................................. 59

6.2. Conditional grants and earmarked funds received ........................................................... 60

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Province of Limpopo

7. DONOR FUNDS .......................................................................................................................... 61

7.1. Donor Funds Received ...................................................................................................... 61

8. CAPITAL INVESTMENT ............................................................................................................... 65

8.1. Capital investment, maintenance and asset management plan ...................................... 65

PART C: GOVERNANCE.....................................................................................................................70

1. INTRODUCTION ......................................................................................................................... 7

2. RISK MANAGEMENT .................................................................................................................. 7

3. FRAUD AND CORRUPTION ........................................................................................................ 7

4. MINIMISING CONFLICT OF INTEREST ........................................................................................ 7

5. CODE OF CONDUCT ................................................................................................................... 7

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES ....................................................................... 7

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

8. SCOPA RESOLUTIONS ................................................................................................................ 7

9. PRIOR MODIFICATIONS TO AUDIT REPORTS ............................................................................ 7

10. INTERNAL CONTROL UNIT ......................................................................................................... 7

11. INTERNAL AUDIT AND AUDIT COMMITTEES ............................................................................. 7

12. AUDIT COMMITTEE REPORT ...................................................... ..

PART D: HUMAN RESOURCE MANAGEMENT ................................................................................8

1. INTRODUCTION ......................................................................................................................... 8

2. OVERVIEW OF HUMAN RESOURCES ......................................................................................... 8

3. HUMAN RESOURCES OVERSIGHT STATISTICS ........................................................................... 8

PART E: FINANCIAL INFORMATION ...............................................................................................12

1. REPORT OF THE AUDITOR GENERAL ....................................................................................... 12

2. ANNUAL FINANCIAL STATEMENTS .......................................................................................... 12

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Province of Limpopo

5


Province of Limpopo

1. DEPARTMENT GENERAL INFORMATION

PHYSICAL ADDRESS:

POSTAL ADDRESS

TELEPHONE NUMBER/S

FAX NUMBER:

EMAIL ADDRESS

WEBSITE ADDRESS:

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Province of Limpopo

2. LIST OF ABBREVIATIONS/ACRONYMS

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Province of Limpopo

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Province of Limpopo

3. FOREWORD BY THE MEC

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Province of Limpopo

______________________________________________: MEMBER OF THE EXECUTIVE COUNCIL

DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM

Date

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Province of Limpopo

4. REPORT OF THE ACCOUNTING OFFICER

Walala Wasala’

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Province of Limpopo

Overview of the financial results of the department:

o Departmental receipts

Departmental receipts

2018/2019 2017/2018Estimate Actual

Amount Collected

(Over)/Under Collection

Estimate ActualAmount

Collected

(Over)/Under Collection

R’000 R’000 R’000 R’000 R’000 R’000104,700 110,670 5,970 100,345 93,833 (6,512)

60,928 2,49246,181 3,5803,561 (102)

- -

23,143 16,774 (6,369) 22,748 16,711 (6,037)

5,413 5,413 - - - -2,383 2,625 242 1,668 1,685 17

154 739 585 2,578 314 (2,264)3,185 2,590 (595) 1,463 984 (479)

11,963 11,749 (214) 23,438 22,023 (1,415)

Total150,941 150,560 (381) 152,240 135,550 (16,690)

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Province of Limpopo

Financial year 2018-19

Reasons for the variances

Tax receiptsR5, 970m or 5.7%

Sales of goods and services other than tax receipts

Fines, penalties and forfeits

Interest, dividend and rent on land

Sale of capital assets:

Financial transactions in assets and liabilities

The tariffs that are governed by law are as follows: -

The tariffs that are determined by the Directorates

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Province of Limpopo

The tariffs that are based on inflation rate and inputs from various Departments within the Province are

o Programme Expenditure

Programme Name

2018/2019 2017/2018Final

AppropriationActual

Expenditure(Over)/ Under Expenditure

FinalAppropriation

Actual Expenditure

(Over)/Under Expenditure

R’000 R’000 R’000 R’000 R’000 R’000

Total 1,705,374 1,692,545

12,829 1,694,971 1,681,908 13,062

Administration

Economic Development

Environmental Affairs

Tourism

Virements/roll overs

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Province of Limpopo

Reason for the virements:

Future plans of the department

Public Private Partnershipso

Discontinued activities / activities to be discontinued

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Province of Limpopo

New or proposed activitieso

Supply chain management

oo

o

Gifts and Donations received in kind from non-related partieso

Exemptions and deviations received from the National Treasury o

Events after the reporting dateo

Other o

_________________Mr NS KgopongAccounting Officer Department of Economic Development, Environment and Tourism Date:

____________________ngonopoMr NS Kgofficer Ofng OAccountinEconoof nt oDepartmen Econoofnt oDepartmen

D t

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Province of Limpopo

5. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACYFOR THE ANNUAL REPORT

Accounting OfficerMr NS KgopongDate

erficeOffAccounting fiOffA tigongMr NS Kgop

Date

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Province of Limpopo

6. STRATEGIC OVERVIEW

6.1 Vision

6.2 Mission

6.3 Values

7. LEGISLATIVE AND OTHER MANDATES

Legislative Mandate

Constitutional mandates

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Province of Limpopo

Schedule 4 and 5 of the Constitution: PART A:

PROVINCIAL LEGISLATION

Northern Province Development Corporation Act, 1994 (Act No. 4 of 1994)

Limpopo Business Registration Act, 2003 (Act No. 5 of 2003)

Northern Province Casino and Gaming Act, 1996 (Act No. 4 of 1996 as Amended)

Gazankulu Business and Trading Undertakings Act, 1979 (Act No. 9 of 1979)

Lebowa Business Undertakings Act, 1977 (Act No.6 of 1977)

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Province of Limpopo

Venda Business Undertakings Act, 1984 (Act No.10 of 1984)

Liquor Act, 1989 (Act No. 27 of 1989)

Limpopo Environmental Management Act, 2003 (Act No.7 of 2003)

Limpopo Tourism Act, 2018 (Act No. 04 of 2018)

NATIONAL LEGISLATION

Promotion of Administrative Justice Act, 2000 (Act No.3 of 2000)

Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)

NEMA: Protected Areas Act, 2003 (Act No. 57 of 2003)

The National Archives and Records Services of South Africa Act, 1996 (Act No. 43 of 1996: section 13 and the Regulations)

National Environmental Management Act, 1998 (Act No. 107 of 1998)

NEMA: Air Quality Act, 2004 (Act. No. 39 of 2004)

NEMA: Waste Act Management Act, 2008 (Act No.59 of 2008)

NEMA: Biodiversity Act, 2004 (Act No.10 of 2004)

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Province of Limpopo

Tourism Act, 1993 (Act No. 72 of 1993) and the Tourism Second Amendment Act, 2000 (No. 70 of 2000)

Consumer Protection Act, 2008 (Act 68 of 2008)

Consumer Affairs (Unfair Business Practices) Act, 1996 (Act No. 8 of 1996)

Broad-Based Black Economic Empowerment Act, 2003 (Act No. 53 of 2003)

National Credit Act, 2005 (Act No. 34 of 2005)

Co-operatives Act (Act No. 14 of 2005)

National Small Business Act, 1996 (Act No. 102 of 1996)

National Small Business Amendment Act, 2004 (Act No. 29 of 2004)

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Province of Limpopo

Electronic Communications and Transactions Act, 2002 (Act No. 25 of 2002)

Electronic Communications Act, 2005 (Act No. 36 of 2005)

Special Economic Zones (SEZs) Act, 2014 (Act No. 16 of 2014)

Limpopo Development Plan (LDP) of 2015

National Development Plan (NDP) Vision 2030

Medium-Term Strategic Framework (MTSF)

National Climate Change Response White Paper of 2011

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Province of Limpopo

White Paper on Integrated Pollution and Waste Management for South Africa (May 2000)

White Paper on National Environmental Management Policy (April 1999)

World Summit on Sustainable Development: Johannesburg Plan of Implementation (September 2002)

Limpopo Green Economy Plan

Limpopo Climate Change Response Strategy: 2016-2020

INTERNATIONAL TREATIES

Agenda 21 – Rio Convention

Convention on Biological Diversity (CBD)

Convention on International Trade in Endangered Species (CITES)

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Province of Limpopo

Convention on Wetlands of International Importance (RAMSAR)

World Heritage Convention

Convention on the Control of Trans-Boundary Movements of Hazardous Waste and Disposals (Basel Convention).

Kyoto Protocol

Stockholm Convention on Persistent Organic Pollutants (POP’s)

United Nations Framework Convention on Climate Change (UNFCC)

SADAC Convention on Conservation

United Nations Convention to Combat Desertification (UNCCD)

Convention for the Protection of the Ozone Layer

Montreal Protocol on Substances that Deplete the Ozone Layer

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Province of Limpopo

ORGANISATIONAL STRUCTURE

25


Province of Limpopo

8. ENTITIES REPORTING TO THE MEC

Name of Entity Legislative Mandate Financial Relationship

Nature of Operations

o

o

26


Province of Limpopo

Name of Entity Legislative Mandate Financial Relationship

Nature of Operations

27


Province of Limpopo

28


Province of Limpopo

1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES

2. OVERVIEW OF DEPARTMENTAL PERFORMANCE

2.1 Service Delivery Environment

29


Province of Limpopo

2.2 Service Delivery Improvement Plan

30


Province of Limpopo

Main services and standards

Main services

Beneficiaries Current/actual standard of

service

Desired standard of

service

Actual achievement

Batho-Pele arrangements with beneficiaries (Consultation access etc.)

Current/actual arrangements

Desired arrangements Actual achievements

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Province of Limpopo

Service delivery information tool

Current/actual information tools

Desired information tools Actual achievements

Complaints mechanism

Current/actual complaints mechanism

Desired complaints mechanism

Actual achievements

2.3 Organisational environment

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Province of Limpopo

2.4 Key policy developments and legislative changes

3. STRATEGIC OUTCOME ORIENTED GOALS

Strategic Goal 1

Goal Statement

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Province of Limpopo

Strategic Goal 2

Goal Statement

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Province of Limpopo

ooooo

Strategic objectives, performance indicators, planned targets and actual achievements

Strategic objectives:

Programme Name

Strategic objectives

Actual Achievement

2017/2018

Planned Target2018/2019

Actual Achievement

2018/2019

Deviation from planned target to

Actual Achievement for

2018/2019

Comment on deviations

4. PERFORMANCE INFORMATION BY PROGRAMME 4.1 Programme 1: Administration

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Province of Limpopo

NB:

Performance indicators

PROGRAMME: ADMINISTRATION

Performance Indicator Actual Achievement

2017/18

Actual Achievement2018/19

Deviation from planned

target to Actual

Achievement for 2018/19


CORPORATE SERVICES

FINANCIAL MANAGEMENT

INFORMATION MANAGEMENT

36


Province of Limpopo

PROGRAMME: ADMINISTRATION


2017/18



target to Actual



Provide reasons for all deviations

Strategy to overcome areas of under performance

established Provincial Labour Relations Council.

Changes to planned targetsNone

Linking performance with budgets

37


Province of Limpopo

Sub-programme expenditure

Sub-Programme

NameFinal

Appropriation

ActualExpenditur

e


FinalAppropriation

ActualExpenditur

e


R’000 R’000 R’000 R’000 R’000 R’000

Total 387,073 379,543

7,530 366,622 362,619

4,003

38


Province of Limpopo

4.2 Programme 2: Economic Development

o

o

o

o

oooo

o

ooo


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Province of Limpopo


Programme/Sub-Programme Name: ECONOMIC PLANNING AND RESEARCH

Strategic objectives Actual Achievement

2017/18


Actual Achievement

2018/19

Deviation from planned target

to Actual Achievement for 2018/19


INTEGRATED ECONOMIC DEVELOPMENT SERVICES

TRADE AND SECTOR DEVELOPMENT

BUSINESS REGULATION AND GOVERNANCE

None

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Province of Limpopo


PROGRAMME: ECONOMIC DEVELOPMENT


2017/18




target to Actual



ECONOMIC PLANNING AND RESEARCH

INTEGRATED ECONOMIC DEVELOPMENT SERVICES

TRADE AND SECTOR DEVELOPMENT

41


Province of Limpopo

PROGRAMME: ECONOMIC DEVELOPMENT


2017/18




target to Actual



BUSINESS REGULATION AND GOVERNANCE


42


Province of Limpopo


Changes to planned targets



Sub-Programme Name

FinalAppropriatio

n

ActualExpenditur

e


FinalAppropriation

ActualExpenditur

e


R’000 R’000 R’000 R’000 R’000 R’000

Total 774,501 774,453

48 790,175 786,243

3,932

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Province of Limpopo

4.3 Programme 3: Environmental Affairs

oooo

o

o

oo


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Province of Limpopo

Strategic Objectives

PROGRAMME: ENVIRONMENTAL AFFAIRS


2017/18


Actual Achievement

2018/19



2018/19


ENVIRONMENTAL QUALITY MANAGEMENT

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Province of Limpopo



2017/18


Actual Achievement

2018/19



2018/19


46


Province of Limpopo



2017/18


Actual Achievement

2018/19



2018/19


BIODIVERSITY AND NATURAL RESOURCE MANAGEMENT

47


Province of Limpopo



2017/18


Actual Achievement

2018/19



2018/19


ENVIRONMENTAL EMPOWERMENT SERVICES

48


Province of Limpopo



2017/18


Actual Achievement

2018/19



2018/19


INFRASTRUCTURE MANAGEMENT

Performance indicator



2017/18


Actual Achievement

2018/19


target to Actual



ENVIRONMETAL QUALITY MANAGEMENT

ENVIRONMENTAL COMPLIANCE AND ENFORCEMENT

49


Province of Limpopo



2017/18


Actual Achievement

2018/19


target to Actual



WILDLIFE TRADE AND REGULATION

INTEGRATED POLLUTION AND WASTE MANAGEMENT

BIODIVERSITY AND NATURAL RESOURCE MANAGEMENT

50


Province of Limpopo



2017/18


Actual Achievement

2018/19


target to Actual



51


Province of Limpopo



2017/18


Actual Achievement

2018/19


target to Actual



ENVIRONMENTAL EMPOWERMENT SERVICES

INFRASTRUCTURE MANAGEMENT


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Province of Limpopo





Sub-Programme Name

FinalAppropriatio

n

ActualExpenditur

e


FinalAppropriation

ActualExpenditur

e


R’000 R’000 R’000 R’000 R’000 R’000

1,254

1,217

356

-947

Total 409,325 404,192

5,133 400,459 398,579

1,880

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Province of Limpopo

4.4 Programme 4: Tourism

oo

o

o



PROGRAMME: TOURISM


2017/18


Actual Achievement

2018/19



2018/19


TOURISM PLANNING AND REGULATION

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Province of Limpopo

PROGRAMME: TOURISM


2017/18


Actual Achievement

2018/19



2018/19


TOURISM DESTINATION DEVELOPMENT AND TRANSFORMATION


PROGRAMME: TOURISM Performance Indicator Actual

Achievement 2017/18


Actual Achievement

2018/19


target to Actual



TOURISM PLANNING AND REGULATION

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Province of Limpopo

PROGRAMME: TOURISM Performance Indicator Actual

Achievement 2017/18


Actual Achievement

2018/19


target to Actual



None




TOURISM DESTINATION AND TRANSFORMATION

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Province of Limpopo

Sub- Programme Name

FinalAppropriat

ion

ActualExpenditur

e


FinalAppropriation

ActualExpenditur

e


R’000 R’000 R’000 R’000 R’000 R’000

Total

132,497

132,379

118

135,737

132,489

3,248

5. TRANSFER PAYMENTS

5.1. Transfer payments to public entities Name of Public

EntityServices

rendered by the public entity

Amount transferred to

the public entity

Amount spent by the public

entity

Achievements of the public entity


57


Province of Limpopo

Name of Public Entity

Services rendered by the

public entity


the public entity


entity


58


Province of Limpopo

Name of Public Entity

Services rendered by the

public entity


the public entity


entity


5.2. Transfer payments to all organisations other than public entities

Name of transferee Type of organisation

Purpose for which the

funds were used

Did the dept.

comply with s

38 (1) (j) of the PFMA

Amount transferred

(R’000)

Amount spent by

the entity

Reasons for the funds

unspent by the entity

59


Province of Limpopo

Name of transferee Type of organisation

Purpose for which the

funds were used

Did the dept.

comply with s

38 (1) (j) of the PFMA

Amount transferred

(R’000)

Amount spent by

the entity

Reasons for the funds

unspent by the entity

Name of transferee

Purpose for which the funds were to be used

Amount budgeted for

(R’000)

Amount transferred

(R’000)

Reasons why funds were not transferred

6. CONDITIONAL GRANTS

6.1. Conditional grants and earmarked funds paid

Conditional Grant 1: None

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Province of Limpopo

(R’000)

6.2. Conditional grants and earmarked funds received

(R’000)

61


Province of Limpopo

7. DONOR FUNDS

7.1 Donor Funds Received

62


Province of Limpopo

63


Province of Limpopo

64


Province of Limpopo

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Province of Limpopo

8. CAPITAL INVESTMENT

8.1. Capital investment, maintenance and asset management plan

NAME OF PROJECT

CONTRACTOR

DELIVERABLE

PERIOD CONTRACT AMOUNT

AMOUNT PAID BALANCE

PROGRESS

% PHYSICAL

Makuya:

Mphephu: Balance:

Makuya:

Mphephu:

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Province of Limpopo

NAME OF PROJECT

CONTRACTOR

DELIVERABLE


AMOUNT PAID BALANCE

PROGRESS

% PHYSICAL

Schuinsdraai:

Nylsvley:

Revised End Date:

Revised Amount

Makuya:

Mphephu:

Schuinsdraai:

Nylsvley:

Makuya

Mphephu:

Schuinsdraai:

Nylsvley

Schuinsdraai:

Nylsvley:

Revised End Date:

Revised Amount:

Makuya:

Mphephu:

Revised End Date: Revised

Amount: Makuya:

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Province of Limpopo

NAME OF PROJECT

CONTRACTOR

DELIVERABLE


AMOUNT PAID BALANCE

PROGRESS

% PHYSICAL

Nwanedi:

Makuya:

Mphephu:

Nwanedi:

Mphephu:

Nwanedi:

Revised End Date:

Revised Amount:R 32 649 791.69

Revised End Date

Revised Amount: R 1 794 521.93

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Province of Limpopo

NAME OF PROJECT

CONTRACTOR

DELIVERABLE


AMOUNT PAID BALANCE

PROGRESS

% PHYSICAL

Revised End Date:

Revised Amount:

Revised End Date:

Revised Amount:

* Project at retention

Revised End Date: Revised

Amount:

Revised End Date:

Revised Amount:

69

AppropriationR’000

Expenditure

R’000

( )Expenditure

R’000Appropriation

R’000Expenditure

R’000

( )Expenditure

R’000

22 634 21 225 1 828 16 000 14 000 2 000

0 0 0 0 0 0

11 100 11 440 (340) 43 000 43 000 0

0 0 0 0 0 0

15 991 15 683 308 0 0 0

0 0 0 2 345 2 481 (135)

0 0 0 0 0 00 0 0 0 0 0

Total 49 725 48 348 1 796 61 345 59 481 1 865


Province of Limpopo

NAME OF PROJECT

CONTRACTOR

DELIVERABLE


AMOUNT PAID BALANCE

PROGRESS

% PHYSICAL

Revised End Date:


Revised End Date:


Infrastructure

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Province of Limpopo

71


Province of Limpopo

1. INTRODUCTION

2. RISK MANAGEMENT

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Province of Limpopo

3. FRAUD AND CORRUPTION

The department’s fraud prevention plan and the progress made in implementing the fraud prevention plan

Mechanisms in place to report fraud and corruption and how these operate.eg: Whistle blowing - The need for officials to make confidential disclosure about suspect fraud and corruption

How these cases are reported and what action is taken?

4. MINIMISING CONFLICT OF INTEREST

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Province of Limpopo

5. CODE OF CONDUCT

6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES

7. PORTFOLIO COMMITTEES

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Province of Limpopo

8. SCOPA RESOLUTIONS

75


Province of Limpopo

76


Province of Limpopo

9. PRIOR MODIFICATIONS TO AUDIT REPORTS

10. INTERNAL CONTROL UNIT

77


Province of Limpopo

11. INTERNAL AUDIT AND AUDIT COMMITTEES

11.1 Key Objectives of the internal audit

11.2 Key activities of the internal audit

11.3 Specify summary of audit work done

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Province of Limpopo

11.4 Key activities of the Audit Committee

11.5 Objectives of the Audit Committee

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Province of Limpopo

11.6 Attendance of audit committee meetings by audit committee members (Tabular form);

The table below discloses relevant information on the audit committee members:Name Qualifications Internal or

externalIf internal, position in the department

Date appointed Date Resigned

No. of Meetings attended

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Province of Limpopo

THE AUDIT COMMITTEE ON

THE LIMPOPO DEPARTMENT OF ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM

Audit Committee Structure

Audit Committee Responsibility

Stakeholder Engagement/s

Compliance with the relevant laws and regulations

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Province of Limpopo

In-Year Management and Monthly/Quarterly Reporting

Risk Management

Internal Auditing

The Effectiveness of Internal Control

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Province of Limpopo

Auditor-General South Africa (AGSA) Report

Mr Trevor Boltman

Chairperson of the Audit Committee

Limpopo Department of Economic Development, Environment and Tourism

31 July 2019

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Province of Limpopo

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Province of Limpopo

1. INTRODUCTION

2. OVERVIEW OF HUMAN RESOURCES

The status of human resources in the department.

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

Recruitment

Employment Equity

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

Employee performance management

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Province of Limpopo

Employee wellness programmes.

3. HUMAN RESOURCES OVERSIGHT STATISTICS

Table 3.1.1 Personnel expenditure by programme for the period 1 April 2018 and 31 March 2019

Programme Total expenditure

(R’000)

Personnel expenditure

(R’000)

Training expenditure

(R’000)

Professional and special services

expenditure (R’000)

Personnel expenditure

as a % of total

expenditure

Average personnel cost per

employee (R’000)

Total R1,693,224.00 R575,499.00 R0.00 R0.00 34,00% R419.00

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Province of Limpopo

Table 3.1.2 Personnel costs by salary band for the period 1 April 2018 and 31 March 2019

Salary band Personnel expenditure (R’000)

% of total personnel

cost

No. of employees

Average personnel cost per employee

(R’000)

Total R573,008.00 95,40% 1373 R417,340.00

Table 3.1.3 Salaries, Overtime, Home Owners Allowance and Medical Aid by programme for the period 1 April 2018 and 31 March 2019

Programme

Salaries Overtime Home Owners Allowance

Medical Aid

Amount (R’000

Salaries as a % of personnel

costs

Amount (R’000)

Overtime as a % of personnel

costs

Amount (R’000)

HOA as a % of

personnel costs

Amount (R’000)

Medical aid as a

% of personnel

costs

Total R451,516.00 75,20% R20,020.00 3,30% R19,375.00 3,20% R26,850.00 4,50%

Table 3.1.4 Salaries, Overtime, Home Owners Allowance and Medical Aid by salary band for the period 1 April 2018 and 31 March 2019

Salary bandSalaries Overtime Home Owners

AllowanceMedical Aid

Amount (R’000


costs

Amount (R’000)


costs

Amount (R’000)

HOA as a % of

personnel costs

Amount (R’000)

Medical aid as a

% of personnel

costs

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Province of Limpopo

Salary bandSalaries Overtime Home Owners

AllowanceMedical Aid

Amount (R’000


costs

Amount (R’000)


costs

Amount (R’000)

HOA as a % of

personnel costs

Amount (R’000)

Medical aid as a

% of personnel

costs

Total R451,516.00 75,20% R20,020.00 3.30% R19,375.00 3,20% R26,850.00 4,50%

Table 3.2.1 Employment and vacancies by programme as on 31 March 2019

Programme Number of posts on approved

establishment

Number of posts filled

Vacancy Rate Number of employees additional to the establishment

Total 2562 1202 46,9% 0

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Province of Limpopo

Table 3.2.2 Employment and vacancies by salary band as on 31 March 2019

Salary band Number of posts on approved

establishment



Total 2562 1202 46.9% 0

Table 3.2.3 Employment and vacancies by critical occupations as on 31 March 2019

Critical occupation Number of posts on approved

establishment



89


Province of Limpopo

Critical occupation Number of posts on approved

establishment



Total 2002 974 51.35% 0

Table 3.3.1 SMS post information as on 31 March 2019

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

Total 48 41 85,42% 7 14,58%

Table 3.3.2 SMS post information as on 30 September 2018

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

Total 48 41 85,42% 7 14.58%

90


Province of Limpopo

Table 3.3.3 Advertising and filling of SMS posts for the period 1 April 2018 and 31 March 2019

SMS Level

Advertising Filling of PostsNumber 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

Total 2 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 2018 and 31 March 2019

Reasons for vacancies not advertised within six months

Reasons for vacancies not filled within twelve months

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 2018 and 31 March 2019

Reasons for vacancies not advertised within six months

Reasons for vacancies not filled within six months

91


Province of Limpopo

Table 3.4.1 Job Evaluation by Salary band for the period 1 April 2018 and 31 March 2019

Salary band Number of posts on approved

establishment

Number of Jobs

Evaluated

% of posts

evaluated by salary

bands

Posts Upgraded Posts downgradedNumber % of

posts evaluated

Number % of posts

evaluated

Total 0 0 0 0 0 0 0

Table 3.4.2. Profile of employees whose positions were upgraded due to their posts being upgradedfor the period 1 April 2018 and 31 March 2019

Gender African Asian Coloured White Total

Total 0 0 0 0 0

92


Province of Limpopo

Table 3.4.3. Employees with salary levels higher than those determined by job evaluation by occupation for the period 1 April 2018 and 31 March 2019

Occupation Number of employees

Job evaluation level

Remuneration level

Reason for deviation

Total number of employees whose salaries exceeded the level determined by job evaluation

0

Percentage of total employed 0

Table 3.4.4. Profile of employees who have salary levels higher than those determined by job evaluation for the period 1 April 2018 and 31 March 2019

Gender African Asian Coloured White TotalFemaleMaleTotal 0 0 0 0 0

Employees with a disability 0 0 0 0 0

Notes

93


Province of Limpopo

Table 3.5.1 Annual turnover rates by salary band for the period 1 April 2018 and 31 March 2019

Salary band Number of employees at

beginning of period-1 April 2018

Appointments and transfers

into the department

Terminations and transfers

out of the department

Turnover rate

Total 1129 207 72 5.84%

Table 3.5.2. Annual turnover rates by critical occupation for the period 1 April 2018 and 31 March 2019

Critical occupation Number of employees at beginning of

period-April 2018


into the department



Turnover rate

94


Province of Limpopo

Critical occupation Number of employees at beginning of

period-April 2018


into the department



Turnover rate

TOTAL 891 77 63

Table 3.5.3. Reasons why staff left the department for the period 1 April 2018 and 31 March 2019

Termination Type Number % of Total Resignations

Total 72 100%Total number of employees who left as a % of total employment

6%

Table 3.5.4. Promotions by critical occupation for the period 1 April 2018 and 31 March 2019

Occupation Employees 1 April 2018

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

95


Province of Limpopo




a % of employees by

occupation




96


Province of Limpopo




a % of employees by

occupation




Total1129 41 4% 548

49%

97


Province of Limpopo

Table 3.5.5. Promotions by salary band for the period 1 April 2018 and 31 March 2019

Salary Band Employees 1 April 2018


Salary bands

promotions as a % of

employees by salary

level



Notch progression as a % of

employees by salary bands

Total 1129 19 25 586 52%

98


Province of Limpopo

Table 3.6.1. Total number of employees (including employees with disabilities) in each of the following occupational categories as on 31 March 2019

Occupational category

Male Female Total

African Coloured Indian White African Coloured Indian White37

269203

15252

0

1

2

547

0

Total 704 1 1 19 517 3 2 16 1263

Employees with disabilities

12 0 0 0 6 0 0 0 18

99


Province of Limpopo

Table 3.6.2. Total number of employees (including employees with disabilities) in each of the following occupational bands as on 31 March 2019

Occupational band

Male Female TotalAfrican Coloured Indian White African Coloured Indian White

3

38

265

286

550

121

Total 704 1 1 19 517 3 2 16 1263

100


Province of Limpopo

Table 3.6.3. Recruitment for the period 1 April 2018 to 31 March 2019

Occupational band


1

0

11

6

55

4

Total 51 0 0 0 26 0 0 0 77


0 0 0 0 0 0 0 0 0

101


Province of Limpopo

Table 3.6.4. Promotions for the period 1 April 2018 to 31 March 2019

Occupational band


Total 5 0 0 0 10 1 1 2 19Employees with disabilities

0 0 0 0 0 0 0 0 0

Table 3.6.5. Terminations for the period 1 April 2018 to 31 March 2019

Occupational band


04

10

7

46

102


Province of Limpopo

Occupational band


3

Total 45 0 0 0 24 0 0 1 70

Employees with Disabilities

0 0 0 0 1 0 0 0 1

103


Province of Limpopo

Table 3.6.6. Disciplinary action for the period 1 April 2018 to 31 March 2019

Disciplinary action


1

5

3

4

1

1

1

2

1

1

1

1

1

1

TOTAL 20 0 0 0 4 0 0 0 24

Table 3.6.7 Skills development for the period 1 April 2018 to 31 March 2019


Male Female Total


6479

6356

104


Province of Limpopo


Male Female Total


0

48

42

Total 154 0 1 5 212 2 1 4 379


3 0 0 0 4 0 0 0 7

Table 3.7.1 Signing of Performance Agreements by SMS members as on 31 May 2018

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

Total 42 42 42 100%

Table 3.7.2 Reasons for not having concluded Performance agreements for all SMS members as on 31 March 2019

N/A

Table 3.7.3 Disciplinary steps taken against SMS members for not having concluded Performance agreements as on 31 March 2019

N/A

105


Province of Limpopo

Table 3.8.1 Performance Rewards by race, gender and disability for the period 1 April 2018 to 31 March 2019

Race and GenderBeneficiary Profile Cost

Number of beneficiaries

Number of employees

% of total within group

Cost (R’000) Average cost per

employeeAfrican

Asian

Coloured

White

Total 1090 1129 97% 7457 488. 13 7 589

Table 3.8.2. Performance Rewards by salary band for personnel below Senior Management Service for the period 1 April 2018 to 31 March 2019

Salary band

Beneficiary Profile Cost Total cost as a % of the

total personnel

expenditure


Number of employees

% of total within salary bands

Total Cost (R’000)

Average cost per employee

106


Province of Limpopo

Salary band

Beneficiary Profile Cost Total cost as a % of the

total personnel

expenditure


Number of employees

% of total within salary bands



Total 1087 1249 87% 8 065 127.91 3 937 1.42

107


Province of Limpopo

Table 3.8.3 Performance Rewards by critical occupation for the period 1 April 2018 to 31 March 2019

Critical occupationBeneficiary Profile Cost


Number of employees

% of total within

occupation


Average cost per

employee

108


Province of Limpopo

Critical occupationBeneficiary Profile Cost


Number of employees

% of total within

occupation


Average cost per

employee

Total 1249 1510 83% 32 478 4 631

109


Province of Limpopo

Table 3.8.4. Performance related rewards (cash bonus), by salary band for Senior Management Service for the period 1 April 2018 to 31 March 2019

Salary band

Beneficiary Profile Cost Total cost as a % of the total personnel expenditure


Number of employees

% of total within salary

bands



Total N/A 42 100% N/A N/A N/A

110


Province of Limpopo

Table 3.9.1 Foreign workers by salary band for the period 1 April 2018 and 31 March 2019

Salary band 01 April 2018 31 March 2019 ChangeNumber % of total Number % of total Number % Change

Total 2 0,2% 2 0,2% 0 0%

Table 3.9.2 Foreign workers by major occupation for the period 1 April 2018 and 31 March 2019

Major occupation

01 April 2018 31 March 2019 ChangeNumber % of total Number % of total Number % Change

N/A

Table 3.10.1 Sick leave for the period 1 January 2018 to 31 December 2018

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)

Total 82,00 64,60 32,00 3,70 3,00 28,00

111


Province of Limpopo

Table 3.10.2 Disability leave (temporary and permanent) for the period 1 January 2018 to 31 December 2018

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)

Total 1 088,00 100,00 47,00 100,00 23,00 1 850,00

Table 3.10.3 Annual Leave for the period 1 January 2018 to 31 December 2018

Salary band Total days taken Number of Employees using annual leave

Average per employee

Total 660,00 8,00 81,00

Table 3.10.4 Capped leave for the period 1 January 2018 to 31 December 2018

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 on31 March 2017

112


Province of Limpopo

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 on31 March 2017

Total 96,68 18,00 5,00 88,00

Table 3.10.5 Leave pay-outs for the period 1 April 2018 and 31 March 2019

Reason Total amount (R’000)

Number of employees

Average per employee

(R’000)

Total 4 884,00 57 85 684,00

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

Table 3.11.2 Details of Health Promotion and HIV/AIDS Programmes (tick the applicable boxes and provide the required information)

Question Yes No Details, if yes

113


Province of Limpopo

Question Yes No Details, if yes

Table 3.12.1 Collective agreements for the period 1 April 2018 and 31 March 2019

Subject matter DateNone

114


Province of Limpopo

Total number of Collective agreements None

Table 3.12.2 Misconduct and disciplinary hearings finalised for the period 1 April 2018 and 31 March 2019

Total 8 0.33%

Total number of Disciplinary hearings finalised 11

Table 3.12.3 Types of misconduct addressed at disciplinary hearings for the period 1 April 2018 and 31 March 2019

Type of misconduct Number % of total

Total 24 100%

115


Province of Limpopo

Grievances Number % of Total

Total number of grievances lodged 4 100%

Table 3.12.5 Disputes logged with Councils for the period 1 April 2018 and 31 March 2019

Disputes Number % of Total

Total number of disputes lodged 1 100%

Table 3.12.6 Strike actions for the period 1 April 2018 and 31 March 2019

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 2018 and 31 March 2019

Number of people suspendedNumber of people who’s suspension exceeded 30 daysAverage number of days suspendedCost of suspension(R’000) 1 142 396

Table 3.13.1 Training needs identified for the period 1 April 2018 and 31 March 2019

Occupational category Gender Number of permanent employees

as at 1 April 2018

Training needs identified at start of the reporting period

Learnerships,Internships

&Student Interns

Skills Programmes

& other short

courses

Other forms of training(AET,CIP)

Total

Table 3.12.4 Grievances logged for the period 1 April 2018 and 31 March 2019

116


Province of Limpopo

Occupational category Gender Number of permanent employees

as at 1 April 2018

Training needs identified at start of the reporting period

Learnerships,Internships

&Student Interns

Skills Programmes

& other short

courses

Other forms of training(AET,CIP)

Total

Total 1123 543 469 819 1831

Table 3.13.2 Training provided for the period 1 April 2018 and 31 March 2019


Gender Number of employees

as at 1 April 2018

Training provided within the reporting periodLearnerships Skills

Programmes & other short

courses

Other forms of training

Total

Female 502 330 219 448 997Male 621 213 160 371 744

Total 1123 543 379 819 1741

117


Province of Limpopo

Table 3.14.1 Injury on duty for the period 1 April 2018 and 31 March 2019

13 100%

Table 3.15.1 Report on consultant appointments using appropriated funds for the period 1 April 2018and 31 March 2019

Project title Total number of consultants that worked on project

Duration(work days)

Contract value inRand

Total number of projects Total individual consultants Total duration

Work days

Total contract value in Rand

03 03 208 R13 640 803

118


Province of Limpopo

Table 3.15.2 Analysis of consultant appointments using appropriated funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019

Project title Percentage ownership by HDI groups

Percentage management by HDI groups

Number of consultants from HDI groups that work on the project

Table 3.15.3 Report on consultant appointments using Donor funds for the period 1 April 2018 and 31 March 2019

Project title Total Number of consultants that worked on

project

Duration(Work days)

Donor and contract value in Rand

Total number of projects Total individual consultants

Total duration

Work days

Total contract value in Rand

Table 3.15.4 Analysis of consultant appointments using Donor funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019

Project title Percentage ownership by HDI groups

Percentage management by HDI groups

Number of consultants from HDI groups that work on the project

119


Province of Limpopo

Table 3.16.1 Granting of employee-initiated severance packages for the period 1 April 2018 and 31 March 2019

Salary band Number of applications

received

Number of applications

referred to the MPSA

Number of applications supported by

MPSA

Number of packages

approved by department

Total 0 0 0 0

120


Province of Limpopo

121

Report of the auditor-general to the Limpopo Provincial Legislature on vote no. 6: Department of Economic Development, Environmental and Tourism

Report on the audit of the financial statements

Opinion

1. I have audited the financial statements of the Department of Economic Development, Environment and Tourism set out on pages to , which comprise the appropriation statement, the statement of financial position as at 31 March 2019, 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 to the financial statements, including a summary of significant accounting policies.

2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the department as at 31 March 2019, and its financial performance and cash flows for the year then ended in accordance with the Modified Cash Standard and the requirements of the Public Finance Management Act, 1999 (Act No. 1 of 1999) (PFMA) and the Division of Revenue Act, 2018 (Act No. 1 of 2018) (Dora).

3. I conducted my audit in accordance with the International Standards on Auditing (ISAs). My responsibilities under those standards are further described in the auditor-general’s responsibilities for the audit of the financial statements section of this auditor’s report.

4. I am independent of the department in accordance with sections 290 and 291 of the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants and parts 1 and 3 of the International Ethics Standards Board for Accountants’ International code of ethics for professional accountants (including International Independence Standards (IESBA codes), as well as the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA code.

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

Emphasis of matters

6. I draw attention to the matters below. My opinion is not modified in respect of these matters.

Restatement of corresponding figures

7. As disclosed in note 33 to the financial statements, the corresponding figures for 31 March 2018 have been restated as a result of an error in the financial statements of the department at, and for the year ended, 31 March 2019.

122

Irregular expenditure

8. As disclosed in note 25 to the financial statements, irregular expenditure to the amount of R65 407 000 was incurred, as proper supply chain management processes were not followed.

Significant uncertainties

9. With reference to note 19 to the financial statements, the department is currently involved in litigation. The department is opposing the claim as it believes it has reasonable grounds to defend the claim. The ultimate outcome of the matter cannot presently be determined and no provision for any liability that may result has been made in the financial statements.

Other matter

10. I draw attention to the matter below. My opinion is not modified in respect of this matter.

Unaudited supplementary schedules

11. The supplementary information set out on pages to does not form part of the financial statements and is presented as additional information. I have not audited these schedules and, accordingly, I do not express an opinion thereon.

Responsibilities of the accounting officer for the financial statements

12. The accounting officer is responsible for the preparation and fair presentation of the financial statements in accordance with Modified Cash Standards and the requirements of the PFMA and 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.

13. In preparing the financial statements, the accounting officer is responsible for assessing the department’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the appropriate governance structure either intends to liquidate the department or to cease operations, or has no realistic alternative but to do so.

Auditor-general’s responsibilities for the audit of the financial statements

14. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

15. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report.

123

Report on the audit of the annual performance report

Introduction and scope

16. In accordance with the Public Audit Act of South Africa, 2004 (Act No. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report material findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance.

17. My procedures address the reported performance information, which must be based on the approved performance planning documents of the department. I have not evaluated the completeness and appropriateness of the performance indicators/ measures included in the planning documents. My procedures also did not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters.

18. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected programmes presented in the annual performance report of the department for the year ended 31 July 2019:

Programmes Pages in the annual performance report

Programme 2: conomic evelopment –

Programme 3: nvironmental ffairs –

Programme 4: ourism –

19. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete.

20. The material findings in respect of the usefulness and reliability of the selected programmes are as follows:

Programme 2 – Economic development

21. I was unable to obtain sufficient appropriate audit evidence for the reported achievement of the target. This was due to limitations on the scope of my work. I was unable to confirm the reported achievement by alternative means. Consequently, I was unable to determine whether any adjustments were required to the reported achievement of 59% of investigations into consumer complaints finalised within 90 days.

124

22. I did not raise any material findings on the usefulness and reliability of the reported performance information for these programmes:

• Programme 3: nvironmental ffairs

• Programme 4: ourism.

Other matters

23. I draw attention to the matters below:

Achievement of planned targets

24. Refer to the annual performance report on pages to for information on the achievement of planned targets for the year and explanations provided for the under/over-achievement of a significant number of targets. This information should be considered in the context of the material findings on the usefulness and reliability of the reported performance information in paragraphs 21 to 22 of this report.

Adjustment of material misstatements

25. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were on the reported performance information of programme 2: economic development. As management subsequently corrected only some of the misstatements, I raised material findings on the usefulness and reliability of the reported performance information. Those that were not corrected are reported above.

Report on the audit of compliance with legislation

Introduction and scope

26. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the compliance of the department with specific matters in key legislation. I performed procedures to identify findings but not to gather evidence to express assurance.

27. The material findings on compliance with specific matters in key legislation are as follows:

Strategic planning

28. Specific information systems were not implemented to enable the monitoring of progress made towards achieving targets, core objectives and service delivery as required by public service regulation 25(1)(e)(i) and (iii).

Annual financial statements, performance reports and annual report

29. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework and supported by full and proper records as required by section 40(1)(a) of the PFMA.

125

30. Material misstatements of non-current assets and disclosure items identified by the auditors in the submitted financial statements were corrected and the supporting records were provided subsequently, resulting in the financial statements receiving an unqualified audit opinion.

Procurement and contract management

31. Some of the goods and services of a transaction value above R500 000 were deliberately split into parts or items of lesser value merely to avoid inviting competitive bids, as required by treasury regulations 16A6.1

32. Some of the contracts were awarded to bidders based on preference points that were not allocated and/or calculated in accordance with the requirements of the Preferential Procurement Policy Framework Act and its regulations. Similar non-compliance was also reported in the prior year.

33. Some of the contracts were awarded to bidders that did not score the highest points in the evaluation process, as required by section 2(1)(f) of Preferential Procurement Policy Framework Act and Preferential Procurement Regulations.

34. Some of the contracts were awarded to bidders based on functionality criteria that was stipulated in the original invitation for bidding, as required by the 2017 preferential procurement regulation 5(6) and (7), however the evaluation criteria used for measuring functionality was not objective as required by the 2017 preferential procurement regulation 5(2).

Expenditure

35. Effective steps were not taken to prevent irregular expenditure amounting to R47 552 000 as disclosed in note 25 to the annual financial statements, in contravention of section 38(1)(c)(ii) of the PFMA and treasury regulation 9.1.1.

Other information

36. The accounting officer is responsible for the other information. The other information comprises the information included in the annual report, which includes the accounting officer’s and the audit committee’s report. The other information does not include the financial statements, the auditor’s report and those selected programmes presented in the annual performance report that have been specifically reported in the auditor’s report.

37. My opinion on the financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

38. In connection with my audit, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements and the selected programmes presented in the annual performance report, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed on the other information obtained prior to the date of this auditor’s report, I conclude that there is a material misstatement of this other information, I am required to report that fact.

126

Internal control deficiencies

39. I considered internal control relevant to my audit of the financial statements, reported performance information and compliance with applicable legislation; however, my objective was not to express any form of assurance on it. The matters reported below are limited to the significant internal control deficiencies that resulted in the basis for the opinion and the findings on compliance with legislation included in this report.

40. Management did not adequately review the monthly reports and financial statements and the annual performance report before submission for auditing.

41. The department developed a plan to address internal and external audit findings, but management did not timeously monitor adherence to the plan and did not hold performance management and reporting staff accountable for shortcomings identified.

42. The financial statements contained material misstatements. This was mainly due to staff members not fully understanding the requirements of the financial reporting framework.

43. Proper record keeping was not implemented in a timely manner to ensure that complete, relevant and accurate information is accessible and available to support financial and performance reporting.

44. Non-compliance with legislation could have been prevented had compliance been properly reviewed and monitored.

45. Management did not prepare regular, accurate and complete financial and performance reports that are supported and evidenced by reliable information.

Polokwane

31 July 2019

128

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146

ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISMVOTE 6

NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2019

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.

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

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

[Appropriation Statement par .17]

387 073 379 543 7 530 2%774 501 774 453 48 0%409 325 404 192 5 133 1%132 497 131 824 673 1%

Compensation of employees 575 982 575 498 484 0%Goods and services 266 669 267 447 778 0%Interest and rent on land 920 841 79 9%

Provinces and municipalities 2 819 2 509 310 11%Departmental agencies and accounts 774 591 774 550 41 0%Higher education institutions - - - -Public corporations and private enterprises - - - -Foreign governments and international organisations - - - -Non-profit institutions -Households 8 714 9 081 -367 -4%

Buildings and other fixed structures 49 725 48 348 1 377 3%

147


NOTES TO THE APPROPRIATION STATEMENTfor the year ended 31 March 2019

Machinery and equipment 24 055 13 549 10 506 44%Intangible assets

EPWP INCENTIVE GRANT 3 376 3 376 0 0%

148

ECONOMIC DEVELOPMENT, ENVIRONMENT AND TOURISM VOTE 6

STATEMENT OF FINANCIAL PERFORMANCEFor the year ended 31 March 2019

Note

Annual appropriation 1 1 703 396 1 692 993Statutory appropriation 2 1 978 1 978Departmental revenue 3 - -

Compensation of employees 5 575 496 513 929Goods and services 6 269 621 257 332Interest and rent on land 7 841 610Aid assistance 4 662 92

Transfers and subsidies 8 786 140 813 329

Tangible assets 9 59 724 96 708Intangible assets 9 167 -

Unauthorised expenditure approved without funding 10 555

Voted funds 12 830 13 063Annual appropriation 12 830 13 063Conditional grants

Departmental revenue and NRF Receipts -Aid assistance 4 (662) (92)

149


STATEMENT OF FINANCIAL POSITIONas at 31 March 2019

Note

Unauthorised expenditure 10 - 555 Cash and cash equivalents 11 22 206 23 290 Prepayments and advances 12 - 10 Receivables 13 176 62 Aid assistance receivable 4 672 672

513 375

Receivables 13 513 375

Voted funds to be surrendered to the Revenue Fund 14 12 830 13 061Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund 15 10 193 9 577Payables 16 1 282Aid assistance repayable 4 123 785

Payables 16 - -

421 259

Note

Capitalisation reserve -Recoverable revenue 421 259

150


STATEMENT OF CHANGES IN NET ASSETSfor the year ended 31 March 2019

Note

Opening balance 259 429Transfers: 162 (170)

Debts recovered (included in departmental receipts)

(305) (741)

Debts raised 467 571Closing balance 421 259

421 259

151


CASH FLOW STATEMENTfor the year ended 31 March 2019

Note

ReceiptsAnnual appropriated funds received 1.1 1 703 396 1 692 993Statutory appropriated funds received 2 1 978 1 978Departmental revenue received 3 147 230 134 255Interest received 3.3 739 314

Net (increase)/decrease in working capital (969) 1 599Surrendered to Revenue Fund (163 004) (174 719)Surrendered to RDP Fund/Donor - (47)Current payments (847 175) (771 963)Payments for financial assets - -Transfers and subsidies paid (786 140) (813 329)

17

Distribution/dividend received -Payments for capital assets 9 (59 891) (96 708)Proceeds from sale of capital assets 3.4 2 590 984(Increase)/decrease in loans - -(Increase)/decrease in investments - -(Increase)/decrease in other financial assets - -

Increase/(decrease) in net assets 162 (170)Increase/(decrease) in non-current payables

162 (170)

Net increase/(decrease) in cash and cash equivalents (1 084) (24 813)

Cash and cash equivalents at beginning of period 23 290 48 103Unrealised gains and losses within cash and cash equivalents

-

18

152


ACCOUNTING POLICIES

for the year ended 31 March 2019

PART A: 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.

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

Going concern In terms of paragraph 38 of the framework for preparation and presentation of financial statements, the financial statements should be prepared on the assumption that the entity is a going concern and will continue in operation for the foreseeable future. Under going concern assumption, the department is ordinarily viewed as continuing in operation for the foreseeable future with neither the intention to cease operations

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

Unless otherwise stated financial figures have been rounded to the nearest one thousand Rand (R’000).

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.

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.

153


ACCOUNTING POLICIES


A comparison between the approved, final budget and actual amounts for each programme and economic classification is included in the appropriation statement.

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.

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.

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; andThe 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.Write-offs are made according to the department’s debt write-off policy

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

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.

154


ACCOUNTING POLICIES


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.

Accruals and payables not recognised are recorded in the notes to the financial statements atcost at the reporting date.

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.

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; orthe sum of the minimum lease payments made, including any payments made to acquire ownership at the end of the lease term, excluding interest.

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.

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.

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

155


ACCOUNTING POLICIES


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.

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.The materiality of the amount is considered before payments are expensed and when the statement of Financial Position will have a negative impact on the Appropriation Statement as well as the Actual Cash Flow of the department.

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.

Investments are recognised in the statement of financial position at cost.

A financial asset is recognised initially at its cost plus transaction costs that are directly attributable to the acquisition or issue of the financial asset.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.

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.

Payables recognised in the statement of financial position are recognised at cost.

Immovable assets reflected in the asset register of the department are recorded in the notes to the financial statements at cost or fair value where the cost cannot be determined reliably. Immovable assets acquired in a non-exchange transaction are recorded at fair value at the date of acquisition. Immovable assets are subsequently carried in the asset register at costand are not currently subject to depreciation or impairment.

156


ACCOUNTING POLICIES


Subsequent expenditure of a capital nature forms part of the cost of the existing asset when ready for use.Additional information on immovable assets not reflected in the assets register is provided in the notes to financial statements.

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. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R1.Movable capital assets are subsequently carried at cost and are not subject to depreciation or impairment.

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. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R1.Intangible assets are subsequently carried at cost and are not subject to depreciation or impairment.Subsequent expenditure of a capital nature forms part of the cost of the existing asset when ready for use.

Expenditure of a capital nature is initially recognised in the statement of financial performanceat cost when paid. Amounts paid towards capital projects are separated from the amounts recognised and accumulated in work-in-progress until the underlying asset is ready for use. Once ready for use, the total accumulated payments are recorded in an asset register. Subsequent payments to complete the project are added to the capital asset in the asset register. Where the department is not the custodian of the completed project asset, the asset istransferred to the custodian subsequent to completion.

157


ACCOUNTING POLICIES


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.

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.

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.

Commitments (other than for transfers and subsidies) 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.

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; orapproved by Parliament or the Provincial Legislature without funding and is written off against the appropriation in the statement of financial performance; orTransferred to receivables for recovery.

Unauthorised expenditure is measured at the amount of the confirmed unauthorised 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

158


ACCOUNTING POLICIES


to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable.

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, 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.

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.

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.

The department is party to a principal-agent arrangement for Infrastructure projects. In terms of the arrangement the department is the principal and is responsible for planning, budgeting and processing payments to the principal agents and providing oversight management. 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.

Management has concluded that the financial statements present fairly the department’s primary and secondary information; that the department complied with the Standard except

159


ACCOUNTING POLICIES


that it has departed from a particular requirement to achieve fair presentation; and the requirement from which the department has departed, the nature of the departure and the reason for departure.]

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.

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.

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/MEC’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.

At the date of acquisition, inventories are recognised at cost in the statement of financialperformance.Where inventories are acquired as part of a non-exchange transaction, the inventories aremeasured at fair value as at the date of acquisition.Inventories are subsequently measured at the lower of cost and net realisable value or where intended for distribution (or consumed in the production of goods for distribution) at no or a nominal charge, the lower of cost and current replacement value.The cost of inventories is assigned by using the weighted average cost basis.

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.

160


ACCOUNTING POLICIES


The value of each major class of employee benefit obligation (accruals, payables not recognised and provisions) is disclosed in the Employee benefits note.

161

ECONOMIC DEVELOPMENT ENVIRONMENT AND TOURISMVOTE 6

NOTES TO THE ANNUAL FINANCIAL STATEMENTSFor the year ended 31 March 2019

PART B: EXPLANATORY NOTES

Included are funds appropriated in terms of the Appropriation Act (and the Adjustments Appropriation Act) for National Departments (Voted funds) and Provincial Departments:

All funds requested from provincial treasury for the financial year 2018/19 was received.

Note

Total grants received 47 3 376 2 567

Provincial grants included in Total Grants received

Members’ remuneration 1 978 1 9781 978 1 978

Actual Statutory Appropriation received

Administration 399 103 399 103 - 373 111 373 111Economic Development 759 001 759 001 - 802 900 802 900Environmental Affairs 411 780 411 780 - 381 245 381 245Tourism 133 512 133 512 - 135 737 135 737

Total

The amount reflected on this sub note is for Extended Public Works Programme

162



3.Note

Tax revenue 110 670 93 833Sales of goods and services other than capital assets 3.1 16 774 16 713Fines, penalties and forfeits 3.2 2 625 1 685Interest, dividends and rent on land 3.3 739 314Sales of capital assets 3.4 2 590 984Transactions in financial assets and liabilities 3.5 11 749 22 024Transfer received 3.6 5 412 -Total revenue collectedLess: Own revenue included in appropriation 19 150 559 135 553

- -

Note3

Sales of goods and services produced by the department

Sales by market establishment 3 100 3 278Administrative fees - 1 741Other sales 13 063 11 658

Sales of scrap, waste and other used current goods

611 36

3.2Note

3Fines 2 507 1 541Penalties 118 144

2 625 1 685

3.3Note

3Interest 739 314

Note3

Machinery and equipment 39 2 590 984

163



Note3

ReceivablesOther Receipts including Recoverable Revenue 11 749 22 024Gains on GFECRA - -

Note3

Other governmental units 5 412 -

Note

Opening Balance 113 252Prior period errorAs restated 113 252Transferred from statement of financial performance

(662) (92)

Paid during the year - (47)

NoteAid assistance from other sources (549) 113CARA -

NoteAid assistance receivable 4 (672) (672)Aid assistance repayable 4 123 785

164



Aid assistance not requested/not received 672 672

NoteCurrent 662 92

Note

Basic salary 393 792 358 652Performance award 7 816 7 419Service Based 31 585 28 149Compensative/circumstantial 3 463 3 620 Other non-pensionable allowances 62 587 50 092

Note

Pension 49 528 42 810Medical 26 612 23 092Bargaining council 113 95

Average number of employees 1 318 1 161

Note

Administrative fees 1 361 198Advertising 2 037 2 957Minor assets 6.1 532 1 075Bursaries (employees) 1 621 1 379Catering 3 820 3 222Communication 10 201 11 019Computer services 6.2 13 244 11 066

165



Consultants: Business and advisory services 23 815 34 959Legal services 2 388 2 756Contractors 23 916 20 878Agency and support / outsourced services 1 515 2 727Audit cost – external 6.3 5 764 6 209Fleet services 16 330 14 946Inventory 6.4 783 633Consumables 6.5 11 407 7 974Operating leases 54 834 48 540Property payments 6.6 35 629 34 912Rental and hiring 2 131 2 145Transport provided as part of the departmental activities 78 28Travel and subsistence 6.7 47 019 39 376Venues and facilities 4 081 3 536Training and development 1 719 2 919Other operating expenditure 6.8 5 396 3 878

Note

6

Buildings and other fixed structures - -Machinery and equipment 532 1 075

Note

6SITA computer servicesExternal computer service providers 13 244 9 067

- 1 999

Note

6Regularity audits 5 764 6 209

5 764 6 209

Note6

Clothing material and accessories -

166



Farming supplies -Food and food supplies 756 518Fuel, oil and gas - -Learning, teaching and support material - -Materials and supplies 27 -Other supplies 6.4.1 - 115

Note6.4

Ammunition and security supplies - 115Assets for distribution -

Note6

Consumable supplies 10 208 6 818Uniform and clothing - 657Household supplies 2 067 -Building material and supplies 2 058 1 797 Communication accessories - -IT consumables 2 478 -Other consumables 3 605 4 364

Stationery, printing and office supplies 1 200 1 156

Note6

Municipal services 9 403 9 194Property management fees -Property maintenance and repairs 24 863 4 624Other - 21 094

34 266 34 912

Note6

Local 44 135 37 592Foreign 2 884 1 784

167



Note6

Professional bodies, membership and subscription fees 1 305 1 199Resettlement costs 529 47Other 3 562 2 632

5 396

841

61 896

Note

Rent on land 841 610

NoteProvinces and municipalities 48, 49 1 810 3 352Departmental agencies and accounts Annex 1B 774 462 799 324Higher education institutions Annex 1C - -Public corporations and private enterprises Annex 1D 88 22Non-profit institutions Annex 1F 699 -Households Annex 1G 9 081 10 631

Note

Buildings and other fixed structures 31 48 347 63 364Machinery and equipment 29 13 549 33 344

167 -Software 30 167 -

Buildings and other fixed structures 46 175 - 46 175Heritage assets - - -Machinery and equipment 13 549 - 13 549

168



167 - 167Software 167 - 167

Buildings and other fixed structures 63 364 63 364Machinery and equipment 33 344 33 344

Note

Machinery and equipment 878 504

Note

Opening balance 555 555Prior period errorAs restated 555 555Less: Amounts approved by Parliament/Legislature without funding

(555) -

Current (555) -

Unauthorised expenditure awaiting authorisation - 555

Unauthorised expenditure of R 0,555 Million that was incurred in the 2015/16 financial year was authorised by the Limpopo legislature without funding as enclosed in the Provincial Gazette NO 2981, published on the 15 March 2019, therefore written-off against the 2018/19 savings on voted funds in the statement of financial performance.

169



Current 555

555Unauthorised expenditure relating to overspending of the vote or a main division within a vote

Note

Consolidated Paymaster General Account (2 177) (2 246)Cash receipts - 1Disbursements 6 (2)Cash on hand 24 377 25 537Investments (Domestic) - -

Note

Staff advances - 10

Note

Transfers and subsidies

- - - 5 5

Capital Assets 1 088 1 088

The prepayment was for renewal of TV licence made to the South African Broadcasting Corporation amounting to R 5,000 as well as payment made to DBSA on Infrastructure projects.

170



NoteClaims recoverable

15.1 143 - 143 - - -

Staff debt 15.4 33 497 530 60 357 417Other debtors

15.5 - 16 16 2 18 20

Note15 and Annex

4National departments 143 -

Include discussion here where deemed relevant

Government employees housing claims paid awaiting re-imbursement from national treasury. The amount of debts emanating from fruitless and wasteful expenditure were never journalized to fruitless and wasteful expenditure item under the statement of financial position, but directly against the allocations from which the expenditure was incurred as staff debt. Hence there is no information to disclose on note 15.6.

Note15

(Group major categories, but list material items)Salaries overpayments 201 111Erroneous payments - 5Salary tax debt 11 19Insufficient leave days 117 105Loss of Assets 44 31Bursary overpayments 1 1Untraveled kilometres 145 145Fruitless expenditure 11 -

171



Note15

(Group major categories, but list material items)Suppliers overpayments 13 14Erroneous payments to suppliers 3 6

Note

Estimate of impairment of receivables 302 261

Debtor accounts were analysed individually per merit and provision for bad debts was made for those which were found not to be recoverable.

Note

Opening balance 13 061 37 895Prior period error 18.2As restated 13 061 37 895Transfer from statement of financial performance(as restated)

12 830 13 063

Paid during the year (13 061) (37 897)

Note

Opening balance 9 577 10 846Prior period error 1 -As restated 9 577 10 846Transfer from Statement of Financial Performance(as restated)

- -

Own revenue included in appropriation 150 559 135 553Transfer from aid assistance 4 - -Transfer to voted funds to defray expenditure(Parliament/Legislatures ONLY)

18.1 - -

Paid during the year (149 943) (136 822)

172



Note

Clearing accounts 21.1 1 282

Note21

Salary Income tax collected from Employees 826Salary pension fund collected from Employees 172Rejected Leave Gratuity payment to ex-employees

284

Note

Net surplus/(deficit) as per Statement of Financial Performance 12 168 12 971Add back non cash/cash movements not deemed operating activities 46 059 58 110(Increase)/decrease in receivables (252) 336(Increase)/decrease in prepayments and advances 10 (10)(Increase)/decrease in other current assets 555 -Increase/(decrease) in payables – current (1 282) 1 273Proceeds from sale of capital assets (2 590) (984)Expenditure on capital assets 62 063 96 708Surrenders to Revenue Fund (163 004) (174 719)Surrenders to RDP Fund/Donor - (47)Voted funds not requested/not received - -Own revenue included in appropriation 150 559 135 553

Note

Consolidated Paymaster General account (2 177)-6

24 377-

(2 246)Cash receipts 1Disbursements (2)Cash on hand 25 537Cash with commercial banks (Local) -

173



The actual cash on hand is the amount in the Paymaster General Account of the department available as cash for the department to use.

Note

Housing loan guarantees Employees Annex 3A 202 306Claims against the department Annex 3B 76 586 77 273Intergovernmental payables (unconfirmedbalances) Annex 5 3 015 153

Note

Salary overpayment and salary tax debt 37 136Government owned vehicle accidents 195 136Untraveled kilometres 368 368Insufficient leave days 47 47Lost Assets 36 12stolen departmental vehicle 135 -

818 699

Note

Approved and contracted 43 100 68 644Approved but not yet contracted 2 128 1 793

Approved and contracted 15 374 41 043Approved but not yet contracted 741 995

16 115 42 038

Contract commitment longer than a year amount to R 7,644 million

174



Goods and services 11 735 - 11 735 10 764Interest and rent on land 98 - 98 195Transfers and subsidies 458 - 458 -Capital assets 1 470 - 1 470 9 630Other - - - -

Note

Administration 9 106 7 770Economic Development 873 789Environmental Affairs 3 632 11 756Tourism 150 274

Included in the accruals is the amount due to suppliers for which services were rendered but invoices were not yet received (R 13,081,611.00)

Goods and services 1 383 1 994 3 377 2528Interest and rent on land - 6 6 2Transfers and subsidies - 14 663 14 663 8 768Capital assets - 13 13 389Other 5 1 976 1 981 -

Note

Administration 1 864Economic Development 388Environmental Affairs 954Tourism

175



NoteIncluded in the above totals are the following:Confirmed balances with other departments Annex 5 1 665Confirmed balances with other government entities

Annex 5 8 819

Payables include the amount of suppliers invoices not paid(R 1,395), confirmed balances as per annexure 5(R 16,610 million),amount of revenue received in advance in respect of bookings in reserves for R 34,185.00 plus the travelling claims on arrears amounting toR 1,994,485.00

Note

Leave entitlement 23 524 20 629Service bonus 16 246 14 266Performance awards 21 420 10 014Capped leave commitments 57 608 57 274Other 2 108 3 930

At this stage the department is not able to reliably measure the long term portion of the long service awards. Although the provision has been made for long service awards amounting to R 1,148,522. 00. The overtime for employees for the month of march 2019 amounting to R 958,912.00 is also included as they were only paid in April 2019

The leave entitlement include both the current(R 11,443,689.02) and previous leave days(R 12,079, 734.81) as well as the capped leave amount of (R 57,608,140.43). The amounts are reflected as per the persal report, which takes into account the negative current leave days amounting to R 493,012.91 and the negative capped amount of R 20,212.45

Not later than 1 year - - 31 086 - 31 086Later than 1 year and not later than 5 years

- - - - -

Later than five years - - - - -

176



- - 31 086 - 31 086

Not later than 1 year - - 48 677 - 48 677Later than 1 year and not later than 5 years - - 29 847 - 29 847Later than five years - - -

12 out of a total of 13 leases have expired and are running on a 3 months extensions until the new contracts are concluded

Note

Rental earned on sub-leased assets 3

Not later than 1 year 355 355Later than 1 year and not later than 5 years

89 89

Not later than 1 yearLater than 1 year and not later than 5 years

- - - 410 410

Later than five years - - - 448 448

**This note excludes leases relating to public private partnership as they are separately disclosed in note no. 35.

177



Note

Tax revenue 2 238 -Sales of goods and services other than capital assets

1 055 1 075

Interest, dividends and rent on land 99 -Sales of capital assets 546 -

Tax revenue relates to revenue from Limpopo Gambling Boards transferred to the department after year-end;

Note

Opening balance 1 075 3 732Less: amounts received 1 075 3 732Add: amounts recorded 3 938 1 075

Note

Opening balance 19 000 9 629Prior period error -As restated 19 000 9 629Add: Irregular expenditure – relating to prior year 22 980 -Add: Irregular expenditure – relating to current year

24 572 11 758

Less: Prior year amounts condoned (1 145) (2 387)

Current year 47 552 11 758Prior years 17 855 7 242

Security tenders Currently under forensic audit 12 175

178



Danger allowances wrongly paid Under investigation 17 705Danger allowances paid in prior years

Under investigation 4 841

inconsistencies in evaluating a construction contract

10 375

Splitting of orders 726Evaluation criteria not objective 1 730

47 552

1 14

65 407

Awards made to government officials

Accounting Officer 113

Incorrect calculation of points Accounting Officer 84Officials doing business with the state

Accounting Officer 7

Unjustifiable sole supplier Medical Services

Treasury 85

Overpayment on contract Accounting Officer 8565

Security Tender 23 204Danger allowance 17 705Misapplication of PPPFA 772Goods procured without 3 quotations 829Evaluation criteria different from 346Unreasonable sole supplier 1 217Unreasonable sole supplier 604Disqualification of supplier 27Variation exceeding 15% 722Failure to comply with DORA 1 061Failure to apply Local Content 1 248Compensating events 4 841Inconsistencies in evaluating a construction contract 10 375Splitting of orders 726Evaluation criteria not objective 1 730

Note

Opening balance 530 685

179



Prior period error -As restated 530 685Fruitless and wasteful expenditure – relating to prior year

14 -

Fruitless and wasteful expenditure – relating to current year

34 61

Less: Amounts resolved (306) (216)Less: Amounts transferred to receivables for recovery

15.6 (8) -

Interest paid to Eskom 8Interest paid to Municipalities 1Duplicate of service rendered 4Interest paid to GEPF 14Interest paid on an annual salary 21

48

Note

List in kind goods and services between the department and the related party

Audit committee costs paid by Treasury on behalf of the department

356 369

Internal audit fees paid by Treasury on behalf of the department

1 876 2 154

List of related party relationships Limpopo Gambling Board (LGB) is responsible for regulating contro l and monitoring of gambling activities in the Province on behalf of the Department, Limpopo Tourism Agency (LTA)’s responsibility is 's responsibility is marketing of Limpopo Province

Current 264 61

180



as tourism destination. Limpopo Economic Development Agency(LEDA) The entity plans and coordinates development of SMME's on behalf of the department through financing, generic marketing of the Limpopo province as an investment destinationand marketing of specific trade and investment; provide business development and support services to the SMME's. Limpopo Provincial Treasury - the department madeuse of the provincial (shared) audit committee and internal audit function, fees charged by the audit committee members and internal audit members are paid by provincial treasury on behalf of the department. South African Revenue Services (SARS)- assist in revenue collection(the amount that could have been charged cannot be reliably determined).Department of Public Works (DPW) - provision and accommodation and infrastructure development support :DPW does charge any rental for the usage of environmental building utilized by the department.

Political office bearers (provide detail below)Officials:Member of Executive Committee (MEC) 1 1 978 1 978Key staff in control of the department at level 15 to 16

4 5 626 2 996

Chief director at level 14(including the CFO) 9 11 133 10 510Family members of key management personnel

- -

Transport assets 69 118 538 7 615 (8 652) 68 619Computer equipment 28 075 1 396 39 (7 074) 22 436Furniture and office equipment 16 518 167 3 932 (1 545) 19 072Other machinery and equipment 37 111 4 200 1 201 (8 772) 33 740

181



:Machinery and equipment 57 750

Asset under investigation relates to assets that could not be verified during the year under review and are being investigated.

Transport assets 7 524 91 - - 7 615Computer equipment 25 14 - - 39Furniture and office equipment 3 932 - - - 3 932Other machinery and equipment

1 191 10 - - 1 201

- - - -Heritage assets - - - -

182



Transport assets ( 7 701) (951) (8 652) 2 463Computer equipment (1 938) (5 136) (7 074) 86Furniture and office equipment (363) (1 182) (1 545) 12Other machinery and equipment

(653) (8 119) (8 772) 28

Transport assets 52 824 1 886 18 222 (3 814) 69 118Computer equipment 23 816 587 4 458 (786) 28 075Furniture and office equipment 18 927 (4 578) 2 745 (576) 16 518Other machinery and equipment 31 137 8 198 4 522 (6 746) 37 111

Note

Relating to 2017/18 [affecting the opening balance]

Assets which in the prior years were captured as R 0.00 and later the correct values were available, When captured the status of minor assets did not change, even though the amount made the assets to be Major assets.

6 093

Relating to 2017/18-

Total prior period errors

183



Opening balance

- - - 25 056 - 25 056

Valueadjustments

- - - 3 274 - 3 274

Additions - - - 630 - 630Disposals - - - (3 706) - (3 706)

Number of R 1minor assets

- - - 2 268 - 2 268

Number of minor assets at cost

- - - - - -

:Specialised military assetsIntangible assetsHeritage assetsMachinery and equipment 362 266Biological assets

Asset under investigation relates to assets that could not be verified during the year under review and

184



are being investigated.

Opening balance

- - - 32 927 - 32 927

Prior period error

- - - (7 006) - (7 006)

Additions - - - 1 123 - 1 123Disposals - - - (1 988) - (1 988)

Number of minor assets at cost

- - - 16 543 - 16 543

- - 16 543 23 948-

Note

Relating to 2017/18 [affecting the opening balance](7 006)


No. of Assets - - - 253 - 253Value of the - - - 3 519 - 3 519

185



assets (R’000)

10 080 - 167 (10 014) 233

167 167

10 014) (10 014))

186



10 057 23 - - 10 080

The prior period error resulted from misclassification of fibre transceivers which were classified as non-software and now corrected in line with the SCOA.

Note

Relating to 2017/18 [affecting the opening balance] 23Movement due to SCOA and BAUD alignment of Fibre Transceiver of R 2,273 and R 23,810 for LAN

23


Non-residential buildings 7 700 - - - 7 700Other fixed structures 60 337 92 14 721 (91) 75 059

- - - -

187



Non-residential buildings - - - - -Other fixed structures 46 005 84 702 (115 986) - 14 721

Other fixed structures - (91) (91) -

Dwellings - - - - -Non-residential buildings 6 688 1 012 - - 7 700Other fixed structures 7 425 - 52 911 - 60 336

188



Note

Relating to 2017/18 [affecting the opening balance]1 012

Relating to 2017/18Reclassification of assets previously classified as immovable, eg, mobile toilets and caravans

-


NoteAnnexure 7

Buildings and other fixed structures 84 702 46 005 (14 721) 115 586Machinery and equipment - - - -

0 to 1 Year - 9 43 5951 to 3 Years - 11 68 5123 to 5 Years - 2 3 879Longer than 5 Years - -

- 22

There is not work in progress longer than 5 years

Note

[Amounts relating to progress certificates received but

189



not paid at year end and therefore not included in capital work-in-progress]Retention work done on infrastructure projects 1 581 1 532

NoteAnnexure 7

Buildings and other fixed structures 79 221 (1 542) 59 934 (52 911) 84 702

0 to 1 Year - 10 52 6511 to 3 Years - 6 32 0503 to 5 Years - - -Longer than 5 Years - - -

- - 84 701

Wicus Pretorius Architects - 1 499Prism Architects 268 542LEMEG Architects 831 1 171Restore Africa Designs 533 758DBSA 5 499 3 398

190



Note

Software 10 057 23 10 080130 443

-6 892

77

Revalued Assets 134 182 3 739Reclassification of assets 3 739 (3 739)Reclassification of minor assets - 6 892Adjustment to disposal of minor assets - 77

Note

Understatement of payables to include confirmed balances as per annexure 5 (Intergovernmental and entities) 1 203 10 484 11 687Line item 2 affected by the changeLine item 3 affected by the change

1 203 10 484 11 687

Note

Related party transactions reflected as payment made for goods and services instead of in kind goods and services received.

33 2 523 (2 523) -

In kind goods and services previously classified as good and services payments

33 - 2 523 2 523

Line item 3 affected by the change2 523 - 2 523

In kind goods and services previously classified as good and services payments correctedfor proper disclosure as required.

191

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Gre

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h

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33

Add

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1

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126

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2

1

211

18

Ther

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a d

iffer

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dditi

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to in

vent

ory

on th

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te a

nd a

s pe

r the

ledg

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mou

ntin

g R

30,

due

to s

ome

inve

ntor

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ceiv

ed p

rior y

ear

and

acco

unte

d fo

r in

that

ye

ar w

hile

pai

d fo

r cur

rent

fina

ncia

l yea

r.

*“P

er m

ajor

cat

egor

y”di

sclo

sure

is o

nly

requ

ired

from

1 A

pril

2019

.

211


ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2019

Annexures to the Annual Financial Statement for the period ending 31 March 2019

Dwellings - -Non-residential buildings - -Other fixed structures 84 702 46 005 (14 721) 115 986

Dwellings - - - - -Non-residential buildings - - - - -Other fixed structures 79 221 58 393 (52 912) - 84 702

79 221 58 393 (52 912) - 84 702

212


ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 2019

Annexures to the Annual Financial Statement for the period ending 31 March 2019

DBSA-Infrastracture 1 495 1 495

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