Page 273 - Department of Social Development Annual Report 2021

PART E: FINANCIAL INFORMATION

NOTES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 MARCH 2021

8.2 Analysis of funds utilised to acquire capital assets - 2019/20

Voted funds Aid Total
assistance

R’000 R’000 R’000

Tangible assets 7 178 166 7 344
Buildings and other fixed structures 1 016 166 1 182
Machinery and equipment 6 162 - 6 162

Intangible assets 86 86

Software 86 - 86
Total 7 264 166 7 430

9. UNAUTHORISED EXPENDITURE

9.1 Reconciliation of unauthorised expenditure

Note 2020/21 2019/20
R’000 R’000
Opening balance 15 133 788 -
Unauthorised expenditure – discovered in current year - 15 133 788
(as restated)
Closing balance 15 133 788 15 133 788

Analysis of closing balance
Unauthorised expenditure awaiting authorisation 15 133 788 15 133 788
(2019/20)

Total 15 133 788 15 133 788

The Department is waiting for National Treasury to regularise this in Cabinet and the passing of
the Finance Bill to regularise all unauthorised expenditurerelated to the Social Assistance Grants

paid on 30 March 2020 for the 2020/21 financial year.

9.2 Analysis of unauthorised expenditure awaiting authorisation per economic classification

2020/21 2019/20
R’000 R’000

Transfers and subsidies 15 133 788 15 133 788
Total 15 133 788 15 133 788

9.3 Analysis of unauthorised expenditure awaiting authorisation per type

2020/21 2019/20
R’000 R’000

Unauthorised expenditure relating to overspending of 15 133 788 15 133 788
the vote or a main division within a vote
Total 15 133 788 15 133 788

DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2020/21 273