PRESENTATION OUTLINE
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Transcript of PRESENTATION OUTLINE
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROGRESS ON THE IMPLEMENTATION OF OPERATION PROGRESS ON THE IMPLEMENTATION OF OPERATION CLEAN AUDIT OUTCOME BY MUNICIPALITIES IN THE CLEAN AUDIT OUTCOME BY MUNICIPALITIES IN THE
MPUMALANGA PROVINCEMPUMALANGA PROVINCE
By David MahloboBy David MahloboHOD: COGTAHOD: COGTA
13 NOVEMBER 201213 NOVEMBER 2012
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PRESENTATION OUTLINE
Audit Outcomes for 2010/11
Root causes requiring the most attention
Support from Province
MFMA Integrated Support Plan
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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BACKGROUND
Mpumalanga comprises of:
3 district municipalities
18 local municipalities
Capacity:
High: 6
Medium 6
Low: 9
The audits of 19 municipalities who had submitted financial
statements by 31 August 2011 were completed within the legislated
time frame of three months from the receipt of the financial statements.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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BACKGROUND
Two municipalities were not able to meet the legislative requirement of
timely submission.
The audit of one of these municipalities was completed in time for inclusion
in the analysis of this general report.
The audit of the other municipality had not been finalised as at 31 January
2012, which is the cut-off date set by the AGSA for inclusion of audit
outcomes in this general report.
Thaba Chweu Municipality only submitted its financial statements for
auditing on 24 February 2012.
The financial statements were not ready for submission on 31 August 2011,
as the municipality had problems with its financial system and was unable to
extract the required information to draft the financial statements.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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BACKGROUND
In 2009/10 Municipal Financial Year, three municipalities achieved clean audits out of the
seven municipalities in the country
In 2010/11, Four municipalities received clean audits (Ehlanzeni District, Gert Sibande District,
Steve Tshwete, and Victor Khanye) out of the 11 in the country ( 4 Mpumalanga, 4 KZN and 3
in other provinces.)
An action plan was developed with performance indicators, planned outputs and specific
activities to operationalize the implementation action plans of individual municipalities.
Municipalities were assisted on supply chain management whereby business process maps
were developed and circulated to all municipalities for consideration.
Areas covered under the business process maps were, demand management, acquisition:
quotations, acquisition: bid specifications, tender procedures: bid evaluation and
adjudication, acquisition contract and finalisation of contracts.
Treasury provided training on compilation of financial statements
COGTA and Treasury deployed staff to municipalities to assist with compilation of Financial
Statements. Thaba Chweu, Mkhondo, Lekwa, Thembisile Hani, Dr Pixley ka Isaka Seme and
Chief Albert Luthul)
16 Municipalities approved anti corruption strategies. (Thembisile Hani, Victor Khanye, Dr JS
Moroka, UMjindi and Emalahleni did not have approved Anti corruption Strategies)
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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AUDIT OUTCOMES COMPARISONS, NKANGALA DISTRICT MUNICIPALITIES
MUNICIPALITY 2009/10 2010/11 COMMENTS
THEMBISILE HANI LM DISCLAIMER QUALIFIED IMPROVEMENT
DR J S MOROKA LM DISCLAIMER DISCLAIMER NO IMPROVEMENT
EMALAHLENI LM QUALIFIED QUALIFIED NO IMPROVEMENT
NKANGALA DM UNQUALIFIED* UNQUALIFIED NO IMPROVEMENT
EMAKHAZENI LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT
STEVE TSHWETE LM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT
VICTOR KHANYE LM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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AUDIT OUTCOMES COMPARISONS, GERT SIBANDE DISTRICT MUNICIPALITIES
MUNICIPALITY 2009/10 2010/11 COMMENTS
GERT SIBANDE DM UNQUALIFIED* UNQUALIFIED# IMPROVEMENT
MSUKALIGWA LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT
LEKWA LM UNQUALIFIED* DISCLAIMER REGRESSION
GOVAN MBEKI LM UNQUALIFIED* UNQUALIFIED* NO IMPROVEMENT
ALBERT LUTHULI LM QUALIFIED DISCLAIMER REGRESSION
MKHONDO DISCLAIMER DISCLAIMER NO IMPROVEMENT
PIXLEY KA SEME DISCLAIMER AFS SUBMITTED LATE UNKNOWN
DIPALESENG DISCLAIMER QUALIFIED* IMPROVEMENT
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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AUDIT OUTCOMES COMPARISONS, EHLANZENI DISTRICT MUNICIPALITIES
MUNICIPALITY 2009/10 2010/11 COMMENTS
UMJINIDI LM DISCLAIMER DISCLAIMER NO IMPROVEMENT
MBOMBELA LM UNQALIFIED* UNQUALIFIED* NO IMPROVEMENT
NKOMAZI LM QUALIFIED UNQUALIFIED* IMPROVEMENT
EHLANZENI DM UNQUALIFIED# UNQUALIFIED# NO IMPROVEMENT
BUSHBUCKRIDGE UNQUALIFIED* UNQUALIFIED* NO IMPROVEMNT
THABA CHWEU DISCLAIMER # AFS SUBMITTED LATE but received a Disclaimer
NO IMPROVEMENT
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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AUDIT OUTCOMES: 2010/11
Unqualified with no emphasis of matters or other matters
Unqualified with emphasis of matters or other matters
Qualified Disclaimer
Ehlanzeni DM Gert Sibande
DM Steve Tshwete Victor Khanye
Nkangala DM Bushbuckridge Emakhazeni Nkomazi Govan Mbeki Msukaligwa Mbombela
Dipaliseng Emalahleni Thembisile Hani
Chief Albert Luthuli
Dr JS Moroka Lekwa Mkhondo Dr Pixley Ka
Isaka Seme Umjindi
# Thaba Chweu never submitted as per the stipulated timeframes
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
Audit outcomes
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Municipality Audit outcomes: 2010/11
Observations
• Dipaliseng• Emalahleni• Thembisile Hani• Chief Albert Luthuli• Dr JS Moroka• Lekwa• Mkhondo• Dr Pixley Ka Isaka Seme
• Umjindi
• Qualified• Qualified• Qualified
• Disclaimer• Disclaimer• Disclaimer• Disclaimer
• Disclaimer• Disclaimer
Main causes:•Vacancies in management positions – lack of monitoring•Supporting documents destroyed – lack of audit trail•Lack of asset management processes•Lack of support by management to the AFS compilation process•Regular reconciliations are not performed – mis-statements in AFS•Complete reliance on consultants / service providers and no transfer of skills
• Assessments and verifications of progress on 2010/11 audit outcomes indicate that there are some key areas that still need attention
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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AUDIT OUTCOMES: 2010/11#Assessments and verifications of progress on 2010/11 audit outcomes indicate that there are some key areas that still need attention
Municipality Audit outcomes: 2010/11
Observations
• Dipaliseng
• Emalahleni
• Thembisile Hani
• Chief Albert Luthuli
• Dr JS Moroka
• Lekwa
• Mkhondo
• Dr Pixley Ka Isaka
Seme
• Umjindi
• Qualified
• Qualified
• Qualified
• Disclaimer
• Disclaimer
• Disclaimer
• Disclaimer
• Disclaimer
• Disclaimer
Main causes:
•Vacancies in management positions – lack of
monitoring
•Supporting documents destroyed – lack of
audit trail
•Lack of asset management processes
•Lack of support by management to the AFS
compilation process
•Regular reconciliations are not performed –
mis-statements in AFS
•Complete reliance on consultants / service
providers and no transfer of skills
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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Leadership
Key vacant positions were not filled timeously with competent persons.
HR management was ineffective and did not ensure that adequate and sufficiently skilled personnel were appointed and that their performance was regularly monitored.
There was a lack of on-going monitoring and supervision by management to enable the assessment of the effectiveness of internal control.
The leadership did not adequately evaluate whether management had implemented effective internal controls by gaining an understanding of how management members had met their responsibilities.
ROOT CAUSES REQUIRING ATTENTION
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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ROOT CAUSES REQUIRING ATTENTION
Financial and performance management
Controls over daily and monthly processing as well as the reconciliation of transactions were inadequate. This resulted in errors not being prevented before the preparation of the financial statements.
Regular, accurate and complete financial reports supported and evidenced by reliable information were not prepared.
Financial information submitted with the financial statements for auditing was not adequately reviewed for accuracy and completeness.
There was a lack of commitment from staff in the finance sections.
Record keeping and retrieval of documents were inadequate.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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ROOT CAUSES REQUIRING ATTENTION Governance
• Risk assessments were not properly performed.
• All MPAC’s have been established and training was provided . The functionality of these committees remains a challenge and follow up training sessions is scheduled to assist.
• Management failed to implement the recommendations of the internal audit units.
• Audit plans were not implemented and monitored by the audit committee and management.
• Audit committee effectiveness was impaired by non-functioning internal audit units.
• Filling of vacancies• Vacancies of CFO’s in • Dr JS Moroka• Thaba Chweu• Emalahleni• Dipaleseng• Chief Albert Luthuli• Emakhazeni
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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• COGTA and Provincial Treasury jointly assisted all municipalities in the province to develop Remedial Action Plans.
• The remedial Action Plans were developed with the aim to ensure that issues as raised by the Auditor General are dealt with.
• The progress by municipalities were monitored and a Support Framework was developed to assist municipalities with issues in relation to Operation Clean Audit.
• Financial experts were deployed by National Treasury to all municipalities who received qualifications and disclaimers.
• Provincial Treasury and COGTA conducted two rounds of verification teams were deployed to obtain detailed information on remedial actions from each municipality that received disclaimers or qualified audit opinion.
• MEC’s for COGTA and Finance also visited identified municipalities during the verification process in ascertain the readiness of municipalities to compile and submit Financial Statements by the required date. Interaction with Council, Administration and Consultants on readiness to submit complete set of AFS to the Auditor-General
SUPPORT FROM PROVINCE (1)
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
MUNIMEC of 14 September 2012 resolved that municipalities must prioritize the following matters and provide progress reports to the next meeting: Suitable skilled personnel must be appointed in the finance sections Audit Committee recommendations must be included in action plans
and progress of implementation monitored Policies and procedures must be developed and implemented
(including business process charts) Controls over daily processing and reconciling of transactions must
be implemented Monthly financial statements with notes must be prepared and
reviewed by management Compliance checklists must be implemented Misstatements identified during the audit must be investigated and
necessary controls implemented Internal audit and risk management units must be fully capacitated
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
An integrated action plan framework was developed to address all
MFMA key dates and to incorporate activities that COGTA and PT are
responsible for on a daily basis. (Herewith attached is the detailed action)
The action plan framework was completed by the integrated teams
consisting of COGTA, District Municipalities and PT
This will ensure that the fragmented approach to the local sphere of
government is addressed and that all resources are focused on key
areas during a financial year
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Human Resource management
Weaknesses:
Performance management
Competencies of key personnel
Acting positions
Root causes:
Compliance with laws and regulations not reviewed
Not all staff members ‘ performance was monitored on a regular basis
Performance management agreements were not signed by
management
HR policies and procedures are inadequate to ensure that only skilled
and competent personnel were recruited
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Information TechnologyWeaknesses:
IT Governance Security Management User account management IT service continuity
Root causes: Lack of implementation of appropriate key controls Inadequate risk identification and management Lack of adequate and competent personnel Inadequate oversight responsibility by management Lack of management awareness and understanding of IT matters IT not being recognized as of strategic importance Lack of funding Increased dependence on key individuals and developers
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Material misstatementsWeaknesses:
Non-current assets Current assets Current liabilities Revenue Expenditure Unauthorized, irregular and fruitless and wasteful expenditure
Root causes: Key vacant positions Lack of ongoing monitoring and supervision Inadequate controls over daily and monthly processing and reconciliation of
transactions Lack of regular, accurate and complete financial reports Lack of commitment Inadequate record keeping Inadequate risk assessment Management failed to implement internal audit recommendations Ineffective audit committees
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Municipalities that received clean audits: (Steve Tshwete, Victor
Khanye, Ehlanzeni and Gert Sibande)
No municipality to be allowed to regress. ( all the four
municipalities have committed and targets to maintain this clean
audit status)
The Executive led by the Executive Mayor to be hands on and
provide leadership
The Administration led by the Municipal Manager to implement
all actions plans emanating from the results of internal audit or
interim audit.
The Municipal Council through the Municipal Public Accounts
Committee and Audit Committee to strengthen its oversight
To replicate the good practice from these municipalities as part
of knowledge sharing- twinning's with other municipalities to
assist in turnaround to be encouraged.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Municipalities that received clean audits: (Steve Tshwete, Victor
Khanye, Ehlanzeni and Gert Sibande)
No municipality to be allowed to regress. ( all the four
municipalities have committed and targets to maintain this clean
audit status)
The Executive led by the Executive Mayor to be hands on and
provide leadership
The Administration led by the Municipal Manager to implement
all actions plans emanating from the results of internal audit or
interim audit.
The Municipal Council through the Municipal Public Accounts
Committee and Audit Committee to strengthen its oversight
To replicate the good practice from these municipalities as part
of knowledge sharing- twinning's with other municipalities to
assist in turnaround to be encouraged.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Municipalities that received unqualified audit opinions:
No municipality to be allowed to regress. ( all the seven municipalities have
committed and targets to obtain clean audit status)
The Executive led by the Executive Mayor to be hands on and provide
leadership
The Administration led by the Municipal Manager be directed to compile
Interim Financial Statements. The internal audit unit to perform review on
Interim Financial Statements and pre-audit review on Annual Financial
Statements.
The administration is further directed to implement and report on all actions
plans emanating from the results of internal audit or interim audit and the
AGs management letter.
The Municipal Council through the Municipal Public Accounts Committee and
Audit Committee to strengthen its oversight
To approach those municipalities that have obtained clean audit outcomes as
part of a learning network to learn the good practice and craft municipal
specific turnaround plans.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Municipalities that received qualified and disclaimed audit opinions:
No municipality to be allowed to regress or maintain the current status quo.
( all the ten municipalities have committed and targets to improve). These
municipalities are Thaba Chweu (no opinion); Mkhondo, Chief Albert Luthuli; Dr.
JS Moroka, UMjindi; Lekwa, Dr. Pixley Ka Isaka Seme; Dipaliseng; Emalahleni
and Thembisile Hani Local Municipalities)
The Executive led by the Executive Mayor to be hands on and provide
decisive leadership
The Administration led by the Municipal Manager be directed to compile Interim
Financial Statements. The internal audit unit to perform review on Interim
Financial Statements and pre-audit review on Annual Financial Statements.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
Municipalities that received qualified and disclaimed audit opinions:
The administration is further directed to implement and report on all actions
plans emanating from the results of internal audit or interim audit and the AGs
management letter.
All the municipalities to urgently attend to record keeping in preparation of the
interim audits and the final
The Municipal Council through the Municipal Public Accounts Committee and
Audit Committee to strengthen its oversight
To approach those municipalities that have obtained clean audit outcomes as
part of a learning network to learn the good practice and craft municipal specific
turnaround plans.
Provincial Treasury, COGTA and the District Municipalities to dispatch a
technical support teams during this period to provide support.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
During this period BEFORE AND DURING THE AUDIT PROCESS it is
expected that:
No official takes leave during the audit period
Consequences must be determined where supporting documents are not
available for audit purposes
No official receives a performance bonus where he/she is responsible for an
area where a qualification / disclaimer was received
Interim Financial Statements are compiled and audited by the internal audit unit
Annual Financial Statements are submitted on time (without material mis-
statements)
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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PROVINCIAL INTERVENTIONS
During this period BEFORE AND DURING THE AUDIT PROCESS it is expected that:
All municipalities fill key vacancies, including the risk officers and internal
auditors
Municipalities ensure involvement by Provincial Treasury when appointing
Audit Committee members
Municipalities utilise the databases of policies, procedures and guidelines
issued by Provincial Treasury
Municipalities implement job descriptions for each post and Personal
Development plans for each official
Municipal officials are identified to act as liaison and ensure transfer of skills by
consultants
Municipalities develop and implement a recruitment and retention plan
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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KEY TIMELINES
Submission of AFS: 31 August (Emalahleni LM submitted after 31
August and Mkhondo LM still has not submitted by 17 September)
Submission of AG reports: 30 November
COGTA and PT will assist during audit process: 1 September – 30
November
Address issues that require intervention: 1 September – 31 October
Compile comprehensive remedial action plans with workgroups based
on audit reports and key areas for focus: 15 December – 15 January
Monitor implementation and provide support where needed: 16
January – 30 June
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
PROGRESS MADE BY MUNICIPALITIES
During our deliberations with the Chief Financial Officers from the 9 Municipalities, the following progress was reported in terms of having GRAP compliant asset registers:
DR PIXLEY KA ISAKA SEME The Municipality has already appointed a service provider who will ensure that a GRAP compliant asset register is made available.
LEKWA A consultant has been appointed to verify all assets and to develop a GRAP compliant asset register.
EMALAHLENI The Municipality does not have a credible asset register that is GRAP compliant. The Municipality is in a process to develop a GRAP compliant asset register.
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financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
PROGRESS MADE BY MUNICIPALITIES DIPALESENG
The process of asset verification has already begun. A service provider was appointed and commenced to compile a fully GRAP compliant asset register. The Excel spread sheet version of the asset Register will be imported into the Munsoft Asset Module and be presented to the Auditor-General during the audit process. DR JS MOROKA The Municipality has appointed a service provider to develop a GRAP compliant asset register. The valuation of assets commence on the 11th of July 2012. THEMBISILE HANI The movable asset register compiled by the service provider was not GRAP compliant. Another service provider is currently busy with the infrastructure assets. MKHONDO A service provider was appointed to prepare the Annual Financial Statements and the scope extension to cover GRAP 17 assets register. The service provider has already started with the asset verification and they indicated that this was be completed.
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financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
PROGRESS MADE BY MUNICIPALITIES UMJINDI
The Municipality has appointed a service provider to compile a GRAP compliant asset register and according to information received, the register was made available to the Municipality.
CHIEF ALBERT LUTHULI The Municipality has appointed a service provider to compile a GRAP compliant asset register. The Provincial Treasury was informed that the service provider completed the exercise.
CHALLENGES AND INTERVENTIONS The late appointment of service providers may hinder progress in finalizing the Annual Financial Statements.
CONCLUSIONThe report covers information gathered during the teams from Provincial Treasury and Department of Co-operative Governance and Traditional Affairs’ visits to municipalities and further follow up meetings were held in July 2012 with municipalities to assess progress. Provincial Treasury officials provided support where municipalities experienced challenges with service providers. It must be noted that according to information received, municipalities are making progress towards ensuring that GRAP compliant registers will be available before finalization of the Annual Financial Statements.
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financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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MUNIMEC of 14 September 2012 resolved that municipalities must prioritise the following matters and provide progress reports to the next meeting:
• Suitable skilled personnel must be appointed in the finance sections• Audit Committee recommendations must be included in action plans and
progress of implementation monitored• Policies and procedures must be developed and implemented (including
business process charts)• Controls over daily processing and reconciling of transactions must be
implemented• Monthly financial statements with notes must be prepared and reviewed
by management• Compliance checklists must be implemented• Misstatements identified during the audit must be investigated and
necessary controls implemented• Internal audit and risk management units must be fully capacitated
SPECIFIC INTERVENTIONS
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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SUPPORT FROM PROVINCE (1)
• Following the submission of the financial statements COGTA and Finance developed an MFMA Integrated Support Plan for municipalities up to October 2013
• The plan aims to address all areas of financial management and governance in the municipalities.
• Three task teams were established to assist with the roll out of the integrated support plan.
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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KEY AREAS MUNICIPALITY RESPONSIBILITY PROCESS TO OBTAIN
INFORMATION / VERIFICATION
TIMEFRAME
2012/2013
OCT NOV DEC JAN FEB MARCH APRIL
MAY JUNE JULY AUG SEPT OCT
Reconciliations All municipalities All teams Meetings and verification of actual progress
1 - 7 14 - 23
1 - 9 3 - 12
8 - 17
1 - 23
7 - 16GRAP compliance
SCM processes
Asset management
Contract management
Liability management
Revenue management
Debt management
Credit management
Delegations
Compliance checklists
Internal Audit
Risk Management
MFMA S 73 complliance
MFMA S 32 compliance
Filling of critical positions
Monitor AG remedial action plans
All municipalities All teams Meetings and verification of actual progress
14 - 23
20 - 28 13 - 20 1 - 9 1 - 7 3 - 12
Monitor progress on the schedule of key deadlines (budget processes) and undertake municipal benchmarking exercise on all tabled and adopted budgets by municipalities
All municipalities All teams Meetings and verification of actual progress
1 - 7 14 - 23
1 - 9 1 - 7 3 - 12
8 - 17
1 - 23
7 - 16
INTEGRATED SUPPORT PLAN (2)
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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INTEGRATED SUPPORT PLAN (3)
KEY AREAS MUNICIPALITY RESPONSIBILITY
PROCESS TO OBTAIN
INFORMATION / VERIFICATION
TIMEFRAME2012/2013
OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT
Monitor mid-term review (section 72) and adjustment process
All municipalities All teams Meetings and verification of actual progress
14 - 23
CFO forum / Operation clean audit
All municipalities All teams Meeting with CFO to track porgress on MFMA implementation and track on OPCA 2014
3 - 7 7 - 8 10 - 15
9 - 11
2013/14 Draft budget engagements ( Benchmark engagements
All municipalities All teams Analyse draft budget and conduct benchmark engagements to provide feedback
1 - 7 20-28
Local government Mid term assessments Section 72 ( Feedback sessions)
Selected municipalities
All teams Feedback sessions and advice on corrective measures
11 - 14
26 - 31
Operation Clean Audit meetings
All municipalities All teams Verification of audit action plans
28 - 30
Development and implementation of processes and procedures
All municipalities All teams 2 - 16
Meetings of Technical Teams on implementation of MOU (PT and COGTA)
N/A COGTA and Finance
2 5 6 6
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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INTEGRATED SUPPORT PLAN (4)
KEY AREAS MUNICIPALITY RESPONSIBILITY
PROCESS TO OBTAIN
INFORMATION / VERIFICATION
TIMEFRAME2012/2013
OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT
IDP assessments All municipalities All teams Assess IDP's for credibility and compliance with the prescribed IDP framework
15 - 19
Technical Munimec forum
All municipalities
? 16 - 18
Munimec forum All municipalities
13 - 16
20 - 24
Assess AFS, audit reports and responses on audit reports
All municipalities All teams Electronic mail / telephone calls / letters
1 - 31 1 - 28
Compile remedial action plan framework
All municipalities All teams Workshops 1 - 31
Workshop with all municipalities to compile action plansReport to Provincial Legislature omission by municipalities to adequately address audit findings
All municipalities COGTA Electronic mail / telephone calls / letters
31
Obtain copy of AFS compilation action plan
All municipalities Accounting Services
Electronic mail / telephone calls / letters
3 - 7
Supporting documents available
All municipalities All teams Meetings and verification of actual progress
1 - 23
Audit file complete
Attend Audit Steering Committee meetings
All municipalities All teams Ad hoc 1 - 30 1 - 30 1 - 31
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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INTEGRATED SUPPORT PLAN (5)
KEY AREAS MUNICIPALITY RESPONSIBILITY
PROCESS TO OBTAIN
INFORMATION / VERIFICATION
TIMEFRAME2012/2013
OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT
Obtain final management letters and audit reports
All municipalities Municipal Finance
Internet / electronic mail / telephone calls / letters
1 - 15
Monitor compilation and submission of Annual Reports
All municipalities All teams Electronic mail / telephone calls / letters
1 - 311 - 31
Review content of Annual Reports in terms of legislation
Monitor that Annual Reports are placed on websites
All municipalities Municipal Finance
Internet 1 - 20
Monitor adoption of oversight reports for Annual Reports and obtain minutes of relevant meetings
All municipalities Accounting Services
Electronic mail / telephone calls / letters
1 - 31
Publication of the oversight report
All municipalities Municipal Finance
Internet 15 - 30
Tabling of Annual Report at Legislation
All municipalities Municipal Finance
Electronic mail / telephone calls / letters
Obtain performance agreements and review
All municipalities COGTA Letters of request 1 - 20
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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INTEGRATED SUPPORT PLAN (6) KEY AREAS MUNICIPALITY RESPONSIBILIT
YPROCESS TO
OBTAIN INFORMATION / VERIFICATION
TIMEFRAME2012/2013
OCT NOV DEC JAN FEB MARCH APRIL MAY JUNE JULY AUG SEPT OCT
Budget documentation published on websites
All municipalities Municipal Finance
Internet 6 - 10
SCM policy report published on websites (quarterly and annually)
All municipalities PSCM Internet / electronic mail / telephone calls / letters
5 - 12 10 - 15
10 - 15
10 - 15
Report on compliance with the prescribed minimum competency levels to council, provincial treasury and National Treasury
All municipalities Municipal Finance
Internet / electronic mail / telephone calls / letters
1 - 15 1 - 15
Review of projections and actual performance (financial and performance)
All municipalities Municipal Finance
Electronic mail / telephone calls / letters
5 - 14 10 - 15
10 - 15
10 - 15
Section 71 reports to mayor and Provincial Treasury
All municipalities Municipal Finance
Electronic mail / telephone calls / letters
1 - 101 - 101 - 10 1 - 10 1 - 10 1 - 101 - 101 - 101 - 101 - 101 - 101 - 10
Monthly report on salaries and wages expenditure to council
Monthly report on allocatins received
Publish consolidated quarterly reports
30 30 30 30
Table consolidated quarterly reports
15 15 15 15
Present consolidated quarterly reports to EXCO
16 - 30
16 - 30 16 - 30
16 - 30
financeDEPARTMENT: FINANCEMPUMALANGA PROVINCIAL GOVERNMENT
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INTEGRATED SUPPORT PLAN (7) MUNICIPALIT
YRESPONSIBILIT
YPROCESS TO
OBTAIN INFORMATION
/ VERIFICATION
TIMEFRAME2012/2013
OCT NOV DEC JAN FEB MARCH APRIL
MAY JUNE JULY AUG SEPT OCT
Monthly report for each contract awarded and signed above the prescribed amount
All municipalities
PSCM Electronic mail / telephone calls / letters
1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10 1 - 10
Report on compliance with the prescribed minimum competency levels to council, provincial treasury and National Treasury
All municipalities
Municipal Finance
Electronic mail / telephone calls / letters
10 - 15
Submission of annual performance agreements to council and MEC: COGTA
All municipalities
COGTA Electronic mail / telephone calls / letters
1 - 11
Annual performance agreements published on website
All municipalities
COGTA Internet 1 - 16
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