PFMA 2019-20 Report

on national and provincial audit outcomes 114 Regressed Gauteng Growth and Development Agency, Gauteng Partnership Fund, Supplier Park Development Company, e-Government Improved Community Safety, Economic Development, Provincial Legislature, Human Settlements Unchanged Cooperative Governance and Traditional Affairs, Gautrain Management Agency, Office of the Premier, Provincial Treasury, Agriculture and Rural Development, Education, Gauteng Medical Supplies Depot, g-FleeT Management, Health, Infrastructure Development, Roads and Transport, Social Development, Sport, Arts, Culture and Recreation, Gauteng Housing Fund Deficit Cash shortfall Unpaid claims Average creditor-payment period R3 568 m (3) R2 216 m (7) R28 377 m (9) 69 days 7 12 2 1 1 Overall audit outcomes unchanged Financially unqualified financial statements Fruitless and wasteful expenditure Irregular expenditure No findings on performance report Financial health indicators No findings on compliance with legislation 64% (14) 76% (16) 86% R7 494 m 50% 50% 41% R36 642 m R103 m 71% 32% 2018-19: 91% 2018-19: R7 134 m 41% 2018-19: 32% 2018-19: R29 200 m 2018-19: 62% 2018-19: 32% Auditees submitted financial statements without material misstatements: TOP THREE CONTRIBUTORS TOP THREE CONTRIBUTORS MOST COMMON SCM FINDINGS CLOSING BALANCE Reported achievement reliable: Overall internal control Leadership Basic financial and performance management g-FleeT Management R28 m e-Government R27 m Human Settlements R18 m Education R1 031 m Health R2 319 m Roads and Transport R2 168 m Three written quotations not obtained – deviation not approved Awards to suppliers owned by employees – persons with interest failed to disclose it as part of process and/or through annual declarations Competitive bids not invited – deviation not approved 23% 18% 14% GAUTENG: PERFORMANCE SNAPSHOT 2019-20 Unqualified with no findings Unqualified with findings Qualified with findings Adverse with findings Disclaimed with findings Finalised after cut-off date of this report The snapshot shows the audit outcomes of 23 auditees in the province – 15 departments and 8 public entities. The outcomes of 11 small public entities are excluded. The audit of Gauteng Enterprise Propeller was finalised after the cut-off date of this report – with the exception of annual irregular and fruitless and wasteful expenditure, the outcomes of this auditee are not included in the snapshot. 4 4 Compliance with supply chain management (SCM) legislation Auditees that complied with SCM legislation: Status of good controls