PFMA 2019-20 Report

on national and provincial audit outcomes 118 Overall audit outcomes improved Improved Limpopo Gambling Board, Provincial Legislature, Transport and Community Safety, Limpopo Economic Development Agency, Social Development, Sport, Arts and Culture Unchanged Provincial Treasury, Cooperative Governance, Human Settlements and Traditional Affairs, Corridor Mining Resources, Economic Development, Environment and Tourism, Great North Transport, Limpopo Tourism Agency, Roads Agency Limpopo, Education, Gateway Airport Authority Limited Financially unqualified financial statements Unauthorised and fruitless and wasteful expenditure Irregular expenditure No findings on performance report Financial health indicators No findings on compliance with legislation 33% (5) 60% (9) 87% R3 390 m 60% 47% 60% R12 401 m R3 m R32 m 53% 27% 2018-19: 67% 2018-19: R2 816 m 13% 2018-19: 20% 2018-19: R10 204 m 2018-19: 53% 2018-19: 7% Auditees submitted financial statements without material misstatements: TOP TWO CONTRIBUTORS TOP THREE CONTRIBUTORS TOP THREE CONTRIBUTORS MOST COMMON SCM FINDINGS CLOSING BALANCE Vulnerable position Deficit Cash shortfall Unpaid claims Average creditor- payment period 3 R1 763 m (9) R167 m (2) R482 m (7) 44 days Reported achievement reliable: Overall internal control Leadership Basic financial and performance management Education R0,93 m Transport and Community Safety R0,20 m Cooperative Governance, Human Settlements and Traditional Affairs R1 190 m Roads Agency Limpopo R1 171 m Education R329 m Awards to suppliers owned by close family members – supplier did not declare interest (false declarations) Preference point system not applied Three written quotations not obtained – approved deviation not reasonable/justified 27% 20% 20% 6 LIMPOPO: PERFORMANCE SNAPSHOT 2019-20 Unqualified with no findings Unqualified with findings Qualified with findings Adverse with findings Disclaimed with findings Outstanding audits The snapshot shows the audit outcomes of 19 auditees in the province – 12 departments and 7 public entities. The outcomes of 12 small public entities are excluded. The audits of the Limpopo departments of Agriculture and Rural Development; Health; and Public Works, Roads and Infrastructure; as well as of the Office of the Premier were still in progress at the cut-off date of this report – with the exception of annual unauthorised, irregular, and fruitless and wasteful expenditure, the outcomes of these auditees are not included in the snapshot. Unauthorised expenditure Fruitless and wasteful expenditure Great North Transport R25 m Education R2 m Limpopo Economic Development Agency R1 m 4 9 2 4 Compliance with supply chain management (SCM) legislation Auditees that complied with SCM legislation: Status of good controls