Page 234 - Department of Social Development Annual Report 2021

PART E: FINANCIAL INFORMATION
APPROPRIATION STATEMENT FOR THE YEAR ENDED 31 MARCH 2021
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON

VOTE NO. 19: DEPARTMENT OF SOCIAL DEVELOPMENT

Other matters 27. The other information I obtained prior to the date of 32. At the request of the president, a proactive interim
19. I draw attention to the matters below. this auditor’s report is the draft annual report, and the audit was performed on the covid-19 pandemic relief
final annual report is expected to be made available response in the social development portfolio. The
Achievement of planned targets to me after 31 August 2021. audit covered the period 1 May 2020 to 31 October
20. Refer to the annual performance report on pages 37 to 28. If, based on the work I have performed on the other 2020. The first special report on the financial manage-
107 for information on the achievement of planned information that I obtained prior to the date of this ment of government’s covid-19 initiatives was issued
targets for the year and management’s explanations auditor’s report, I conclude that there is a material on 2 September 2020 and the second one was issued
provided for the under-/ overachievement of targets. misstatement in this other information, I am required on 9 December 2020.
to report that fact. I have nothing to report in this 33. An independent consultant was investigating allega-
Adjustment of material misstatements regard. tions of fraudulent expenditure payments relating to
21. I identified material misstatements in the annual 29. When I do receive and read the final annual report, if social relief of distress grants (SRD) distributed during
performance report submitted for auditing. These I conclude that there is a material misstatement the 2017-18 financial year. At the time of this report,
material misstatements were in the reported perfor- therein, I am required to communicate the matter to the investigation was in the reporting phase.
mance information of programme 4: welfare services those charged with governance and request that the
policy development and implementation support. As other information be corrected. If the other informa-
management subsequently corrected the misstate- tion is not corrected, I may have to retract this
ments, I did not raise any material findings on the auditor’s report and re-issue an amended report as
usefulness and reliability of the reported performance appropriate. However, if it is corrected this will not be
information. necessary.
Pretoria
Report on the audit of compliance with legislation Internal control deficiencies 31 August 2021
Introduction and scope 30. I considered internal control relevant to my audit of
22. In accordance with the PAA and the general notice the financial statements, reported performance
issued in terms thereof, I have a responsibility to information and compliance with applicable legisla-
report material findings on the department’s compli- tion; however, my objective was not to express any
ance with specific matters in key legislation. I form of assurance on it. I did not identify any signifi-
performed procedures to identify findings but not to cant deficiencies in internal control.
gather evidence to express assurance.
23. I did not identify any material findings on compliance Other reports
with the specific matters in key legislation set out in 31. I draw attention to the following engagements
the general notice issued in ter ms of the PAA. conducted by various parties which had, or could
have, an impact on the matters reported in the depart-
Other information ment’s financial statements, reported performance
24. The accounting officer is responsible for the other information, compliance with applicable legislation
information. The other information comprises the and other related matters. These reports did not form
information included in the annual report. The other part of my opinion on the financial statements or my
information does not include the financial statements, findings on the reported performance information or
the auditor’s report and those selected programmes compliance with legislation.
presented in the annual performance report that have
been specifically reported in this auditor’s report.
25. My opinion on the financial statements and findings
on the reported performance information and compli-
ance with legislation do not cover the other informa-
tion and I do not express an audit opinion or any form
of assurance conclusion on it.
26. In connection with my audit, my responsibility is to
read the other information and, in doing so, consider
whether the other information is materially inconsis-
tent 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.

234 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2020/21