Page 176 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

Report of the Auditor-General to the Parliament on vote no. 19:
Department of Social Development

16. I evaluated the usefulness and reliability of the reported Report on the audit of compliance with
performance information in accordance with the criteria legislation
developed from the performance management and reporting
framework, as defined in the general notice, for the following Introduction and scope
selected programme presented in the department’s annual 22. In accordance with the PAA and the general notice issued
performance report for the year ended 31 March 2022: in terms thereof, I have a responsibility to report material
findings on the department’s compliance with specific matters
Pages in the annual in key legislation. I performed procedures to identify findings
Programmes
performance report but not to gather evidence to express assurance.
23. I did not identify any material findings on compliance with the
Programme 4 – welfare services policy
development and implementation 63 – 70 specific matters in key legislation set out in the general notice
support issued in terms of the PAA.
Programme 4 – welfare services policy Other information
development and implementation support - 24. The accounting officer is responsible for the other information.
Percentage of children accessing quality ECD The other information comprises the information included in
services the annual report. The other information does not include the
financial statements, the auditor’s report and those selected
17. I performed procedures to determine whether the reported programmes presented in the annual performance report that
performance information was properly presented and whether have been specifically reported in this auditor’s report.
performance was consistent with the approved performance 25. My opinion on the financial statements and findings on the
planning documents. I performed further procedures to reported performance information and compliance with
determine whether the indicators and related targets were legislation do not cover the other information and I do not
measurable and relevant, and assessed the reliability of the express an audit opinion or any form of assurance conclusion
reported performance information to determine whether it on it.
was valid, accurate and complete. 26. In connection with my audit, my responsibility is to read the
18. The material findings on the usefulness and reliability of the other information and, in doing so, consider whether the
performance information of the selected programme are as other information is materially inconsistent with the financial
follows: statements and the selected programmes presented in the
19. I was unable to obtain sufficient appropriate audit evidence annual performance report, or my knowledge obtained in the
that clearly defined the predetermined source information or audit, or otherwise appears to be materially misstated.
that related systems and processes were established to enable 27. The other information we obtained prior to the date of this
consistent measurement and reliable reporting of the actual auditor’s report is the draft annual report, and the final annual
achievement for the indicator. This was due to insufficient report is expected to be made available to me after 31 July
measurement definitions and processes. I was unable to test 2022.
whether the indicator was verifiable by alternative means. As a 28. If, based on the work I have performed on the other information
result, I was unable to audit the reliability of the achievement that I obtained prior to the date of this auditor’s report, I
of 57.7% reported of children who has access to quality ECD conclude that there is a material misstatement in this other
services during the 2021-22 financial year against target of information, I am required to report that fact. I have nothing to
5% increased of children accessing quality ECD services in the report in this regard.
annual performance report. 29. When I do receive and read the final annual report, if I conclude
20. I draw attention to the matter below. that there is a material misstatement therein, I am required to
communicate the matter to those charged with governance
Achievement of planned targets and request that the other information be corrected. If the
other information is not corrected, I may have to retract this
21. Refer to the annual performance report on pages 38 to 81 for auditor’s report and re-issue an amended report as appropriate.
information on the achievement of planned targets for the year However, if it is corrected this will not be necessary.
and management’s explanations provided for the under/over Internal control deficiencies
achievement of targets. This information should be considered
in the context of the material findings on the usefulness
and reliability of the reported performance information in 30. I considered internal control relevant to my audit of the
paragraph 19 of this report. financial statements, reported performance information
and compliance with applicable legislation; however, my
objective was not to express any form of assurance on it. The
matters reported below are limited to the significant internal
control deficiencies that resulted in the finding on reported
performance information included in this report.

176 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22