Page 207 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

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

7. EXPENDITURE FOR CAPITAL ASSETS

Note 2021/22 2020/21
R’000 R’000
Tangible assets 21 342 11 629
Buildings and other fixed structures 32 2 696 3 940
Machinery and equipment 30 18 646 7 689

Intangible assets 655 69
Software 31 655 69
Total 21 997 11 698
The increase relates procurement of IT equipment such as laptops for the Department’s employees.

7.1. Analysis of funds utilised to acquire capital assets – 2021/22
Voted Funds Aid assistance Total
R’000 R’000 R’000
Tangible assets 18 243 3 099 21 342
Buildings and other fixed structures 2 696 2 696
Machinery and equipment 18 243 403 18 646

Intangible assets 655 655
Software 655 655
Total 18 898 3 099 21 997

The increase relates procurement of IT equipment such as laptops for the Department’s employees.
7.2. Analysis of funds utilised to acquire capital assets – 2020/21
Voted Funds Aid assistance Total
R’000 R’000 R’000
Tangible assets 7 689 3 940 11 629
Buildings and other fixed structures 3 940 3 940
Machinery and equipment 7 689 - 7 689

Intangible assets 69 69
Software 69 - 69
Total 7 758 3 940 11 698

8 UNAUTHORISED EXPENDITURE

8.1. Reconciliation of unauthorised expenditure
Note 2021/22 2020/21
8 R’000 R’000
Opening balance 15 133 788 15 133 788
As restated 15 133 788 15 133 788
Closing balance 15 133 788 15 133 788

Analysis of closing balance
Unauthorised expenditure awaiting authorisation 15 133 788 15 133 788
Total 15 133 788 15 133 788

The Department is waiting for National Treasury to regularise the expenditure in Cabinet and the passing of the Finance Bill to
regularise all unauthorised expenditures related to the Social Assistance Grants paid on 30 March 2020 relating to the 2020/21
financial year.

DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22 207