Page 217 - DSD ANNUAL REPORT 2022-2

PART E: FINANCIAL INFORMATION

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

24.2. Details of current and prior year irregular expenditure – added current year (under determination and investigation)
Disciplinary steps taken/criminal 2020/21
Incident
proceedings R’000
Non-compliance to SCM Policy and order number was not issued` The case was finalised by Loss Control
Committee 1
Non-compliance to SCM due policies and procedures as follows:
Written quotations were not submitted, price reasonability,
overpayment, as well as goods and services not procured through 14 666
competitive bidding
Total 14 667

24.3. Details of prior year irregular expenditure condoned
2021/22
Incident Condoned by Accounting Officer
R’000
Non-compliance to SCM Policy and order Responsible official was issued with a written 5 856
number was not issued warning.
Total 5 856
24.4. Prior period error
Note 2020/21
R’000
Nature of prior period error
Relating to 2020/21 [affecting the opening balance] (229)
Total (229)

The prior year’s intangible assets included maintenance and training costs which should have been expensed. This error is corrected
in the current financial year.

25. FRUITLESS AND WASTEFUL EXPENDITURE

25.1 Reconciliation of fruitless and wasteful expenditure
Note 2021/22 2020/21
R’000 R’000
Opening balance 2 204 1 477
Prior period error (917)
As restated 2 204 560
Fruitless and wasteful expenditure – relating to prior year - 390
Fruitless and wasteful expenditure – relating to current year 430 1 603
Less: Amounts recoverable (1 246) (170)
Less: Amounts written off (232) (179)
Closing balance 1 156 2 204
25.2. Details of current and prior year fruitless and wasteful expenditure – added current year (under determination
and investigation)
2021/22
Incident Disciplinary steps taken/criminal proceedings
R’000
Car damages Recovery from the officials and write-offs. 94
Hotel no show Recover from the official as well as from the Travel Agent. 21
Catering services Written-off 21
Incorrectly paid to service provider A criminal case has been opened with SAPS 248
IT Solution 46
Total 430

DEPARTMENT OF SOCIAL DEVELOPMENT ANNUAL REPORT 2021/22 217