Page 284 - Department of Social Development Annual Report 2021

NOTES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 MARCH 2021

25. IRREGULAR EXPENDITURE
25.1 Reconciliation of irregular expenditure

Note 2020/21 2019/20
R’000 R’000

Opening balance 10 599 8 664
Prior period error - (321)
As restated 10 599 8 343
Add: Irregular expenditure – relating to current year 3 047 2 278
Less: Prior year amounts condoned (2 876) (22)
Closing balance 10 770 10 599

Analysis of closing balance
Current year 3 047 2 278
Prior years 7 723 8 321
Total 10 770 10 599

The loss control committee dealt with a large number of cases during the year under review. The
increase relates to current cases that are under investigation.

25.2 Details of current and prior year irregular expenditure – added current year (under determination
and investigation )

Incident Disciplinary steps taken/criminal 2020/21

proceedings R’000
Non-compliance to SCM and order Cases were identified by the AGSA 3 047
number was not issued during their audit. The cases will be
investigated and the necessary
disciplinary steps will be taken
against any official found liable for

Total the irregular expenditure. 3 047

25.3 Details of irregular expenditure condoned
Incident Disciplinary steps taken/criminal 2020/21

proceedings R’000

Non-compliance to SCM and order Referred to Labour relations for further 2 876
numbers was not issued prior to actions to be taken. It will be referred to
the services being rendered. HRM to assist with disciplinary process.
Total 2 876

284 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2020/21