Page 203 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

Notes of the Annual Financial Statements for the year ended 31 March 2022

3.2.1 Aid assistance prepayments (expensed)
Less: Amount
Amount as Add: Current
Note at 01 April Received in Add or Year as at 31
March
the current Less: Other
2021 prepayments
year 2022
R’000 R’000 R’000 R’000 R’000
Goods and services 3 958 (3 958) - -
Interest and rent on land - - - - -
Transfers and subsidies - - - - -
Capital assets - - - - -
Other - - - - -
Total 3 958 (3 958) - - -

Goods and services - (6 963) - 10 921 3 958
Interest and rent on land - - - - -
Transfers and subsidies - - - - -
Capital assets - - - - -
Other -- - - -
Total - (6 963) - 10 921 3 958

An advance of R10,921 million was paid to PactSA for administrative assistance in the implementation of the USAID funded G2G
Project. An amount of R6,963 million was expensed in the current financial year

3.3. Aid assistance expenditure per economic classification
2021/22 2020/21
Note R’000 R’000
Current 7 17 909 104 395
Capital 3 099 3 940
Transfers and subsidies 5 921 -
Total aid assistance expenditure 26 929 108 335

An amount of R19 233 relates to USAID expenditure, an amount of R2 969 relates to KFW expenditure and an amount of R5 000
relates to CARA Advance Expensed.

3.4 Donations received in-kind (not included in the main note)
2021/22 2020/21
Note R’000 R’000
KFW - 1 755
Total - 1 755

The Department only has one donation classified as Aid Assistance in-kind (KFW). This is because the donation is linked to the
KFW aid assistance received in cash through the RDP fund. However, in the 2021/22 financial year, there was no Aid Assistance
in-kind from KFW.

In the 2020/21 financial year, there was an error in the recording of donations in kind in the Annexure and notes to financial
statements. The Department previously recorded all donations in the Annexure on Statement of Aid Assistance Received and in
the Aid Assistance note. Donations received in kind (not included in the main vote). After engagements with the National Treasury,
the recording of donations has been amended as follows:
All donations in cash and in-kind that are received via an RDP fund agreement will be recorded in the Annexure for Aid Assistance
received (Annexure 1I) and the related note 4.5 on Donations received in-kind (not included in the main vote). Other donations
not received through an RDP fund agreement will be recorded in Annexure 1H which is the statement of gifts, donations and
sponsorships received and in the related note 3.6.1. Comparatives have been amended accordingly.

DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22 203