Page 176 - Department of Social Development Annual Report 2021

PART C: GOVERNANCE

8: SCOPA RESOLUTIONS

The Department did not appear before SCOPA • design and facilitate the implementation of internal
during the reporting period.
controls for managing, safeguarding and
• maintaining all departmental assets, as well as the
9: PRIOR MODIFICATION TO maintenance of its liabilities; and
effectively manage a departmental loss assets
AUDIT REPORTS register.

The Department obtained an unqualified audit During the period under review, the Directorate Internal
outcome without findings.
Control effectively coordinated external audits and
identified critical areas, such as financial misconduct. The
10: INTERNAL CONTROL UNIT Directorate also developed an audit findings audit
implementation action plan, conducted assessments
based on the action plans and monitored the
The Directorate Internal Control is entrusted to ensure implementation based on the recommendations made by
that effective, efficient and transparent internal control managers.
systems are maintained within the Department in Compliance with financial prescripts for payment batches
conformity with the requirements of the Public Finance was monitored, and the financial documents were safely
Management Act (PFMA) and Treasury Regulations. Its kept in lockable areas. Findings of non-compliance were
focus areas are to: reported to the relevant managers for corrective action.
• ensure proper and effective management of All reported cases of financial misconduct were
financial records; investigated and dealt with in terms of the Department’s
• coordinate effective responses to external audit Financial Misconduct Policy.
(AGSA) queries, including the monitoring of the During the year under review, the following policies and
management of the audit action plan; a procedure were reviewed and approved:
• facilitate the reviews and development of • Financial Misconduct Policy
departmental financial policies and guidelines; • Gift Management Policy
• monitor the implementation of and compliance • Petty Cash Policy
with financial legislative requirements such as • Subsistence & Travelling Policy
PFMA, Treasury Regulations and related prescripts; • Debt Management Policy
• monitor systems, transactions and staff to identify • Sponsorship, Gift and Donations (DSD)
financial misconduct and non-compliance with granting and acceptance (Procedure
relevant prescripts and processes;
• facilitate the implementation of appropriate
systems and processes to ensure effective, efficient,
economical and transparent use of departmental
resources;

176 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2020/21