Page 214 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

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

Clause 6.1 of PHSDSBC Resolution 2 of 2017 state that deductions of ‘no work, no pay’ shall be made with regards to employees
who participated in the strike upon conclusion of negotiations in terms of Clauses 4.1 and 4.2 of the framework agreement, in
the PHSDSBC. Clauses 4.1 and 4.2 are in relation to rural allowance and occupation-specific dispensation (OSD). Unfortunately,
the negotiations in this regard are not yet concluded and the implementation of ‘no work, no pay’ is inconsistent with PHSDSBC
Resolution 2 of 2017. The recovery of the contingent asset (no work, no pay) is depending on the National Treasury and Department
Public Service and Administration for implementation on the matter and both Clauses 4.1 and 4.2 have not been fully implemented
yet. The NEHAWU strike is removed from the contingent asset as the matter has not been resolved since 2016/17 and the probability
of recovery is remote.

20. CAPITAL COMMITMENTS
Note 2021/22 2020/21
R’000 R’000
Buildings and other fixed structures 17 000 826
Machinery and equipment 2 022 4 168
Total 19 022 4 994

The increase is due to the KFW building project of Community Care Centres to be finalised in the next financial year.

21. ACCRUALS AND PAYABLES NOT RECOGNISED

2021/22 2020/21
R’000 R’000
Listed by economic classification 30 Days 30+ Days Total Total
Goods and services 24 927 1 435 26 362 4 365
Transfers and subsidies 129 261 493 183 622 444 131 148
Total 154 188 494 618 648 806 135 513

Note 2021/22 2020/21
R’000 R’000
Listed by programme level
Administration 22 357 2 639
Social Security Policy and Administration 221 98
Welfare Services Policy Development and Implementation 3 183 1 129
Social Policy and Integrated Service Delivery 601 499
Social Assistance 622 444 131 148
Total 648 806 135 513

Increase in DSD invoices is due to supplier invoices received after reporting date.
The amount of R622,444 million represents the amounts approved for the SRD R350 grant that were not yet paid as at 31 March
2022. This amount includes an amount of R131, 148 million which was not recorded in the 2020/21 financial year as it was not
required for disclosure in that Financial year.

21.1. Accruals
The increase in DSD invoices is due to supplier invoices received after reporting date.
The amount of R622,444 million represents the amounts approved for the SRD R350 grant that was not yet paid as at 31 March 2022.
This amount includes an amount of R131,148 million which was not recorded in the 2020/21 financial year as it was not required for
disclosure in that financial year.

214 DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22