Page 126 - DSD ANNUAL REPORT 2022-2

PART C: GOVERNANCE

8 SCOPA RESOLUTIONS

The Department did not appear before SCOPA during the reporting period.

9 PRIOR MODIFICATION TO AUDIT REPORTS

The Department obtained an unqualified audit outcome with no findings.

10 INTERNAL CONTROL UNIT

The Directorate Internal Control operates as an integral part of the During the period under review, the Directorate Internal Control
financial management activities in the Department. As part of this effectively coordinated the external audits. An Audit Implementation
role, it normally reports to the Department’s Chief Financial Officer. Action Plan (AIAP) was developed based on the Management
The responsibility of Internal Control is to identify, mitigate and Report from the AGSA and progress to resolve the findings were
manage control risks, which may hamper the achievement of the updated on a continuous basis, based on the commitments given
Department’s objective to effectively, efficiently and economically by the affected line managers. Compliance with financial prescripts
manage its financial and related resources. for payment batches was monitored and the financial documents
were safely kept in lockable areas / storerooms. Findings of non-
The main functions performed by Internal Control cover the compliance were reported to the relevant managers for corrective
following areas:- action.
• Manage effective, efficient and transparent financial (internal)
control/inspectorate measures All reported cases of unauthorized, irregular, fruitless and wasteful
• Manage loss control expenditure were investigated and dealt with in terms of the
• Manage financial and financial-related systems Department’s Loss Control Committee. The Directorate Labour
• Support with the management of fraud prevention Relations assisted with the disciplinary processes in instances
• Maintain financial information and knowledge management where officials were found to be negligent and responsible for the
• Maintain governance frameworks irregular, fruitless and wasteful expenditure.
• Facilitate and participate in committees, forums and oversight
bodies

126 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22