CCMA ANNUAL REPORT

Commission for Conciliation, Mediation and Arbitration Annual Report 2022/23

1. INTRODUCTION This section provides guidance on the information to be included in the annual report guide relating to PFMA (1999, as amended) compliance requirements. 1.1. I NFORMATION ON IRREGULAR, FRUITLESS AND WASTEFUL EXPENDITURE AND MATERIAL LOSSES The following is guidance on the information that should be disclosed by institutions in the Annual Report per the PFMA (1999, as amended) and the relevant frameworks. 1.2. IRREGULAR EXPENDITURE The table below outlines reconciliation of irregular expenditure for the 2022/23 financial year. TABLE 50: RECONCILIATION OF IRREGULAR EXPENDITURES DESCRIPTION 2022/23 2021/22 Opening balance - - Add: Irregular expenditure confirmed 36 601 73 341 Less: Irregular expenditure written off - - Less: Irregular expenditure recoverable (36 601) (73 341) Closing balance - - Irregular expenditure for the current year - During the year ended 31 March 2023, an amount of R73 341 was identified as irregular expenditure incurred in the 2021/22 financial year but was identified in the 2022/23 financial year. The table below outlines details of current and previous year fruitless and wasteful expenditure (under assessment, determination and investigation). TABLE 52: DETAILS OF CURRENT AND PREVIOUS YEAR IRREGULAR EXPENDITURE (UNDER ASSESSMENT, DETERMINATION, AND INVESTIGATION) DESCRIPTION 2022/23 2021/22 R’000 R’000 Irregular expenditure under assessment - - Irregular expenditure under determination - - Irregular expenditure under investigation - - Total - - During the 2017/18 financial year, an amount of R4 676. Incurred and in 2020/21 financial year, it was identified as a 36 601 The table below outline the reconciling notes for the 2022/23 financial year. TABLE 51: RECONCILING NOTES DESCRIPTION 2022/23 2021/22 R R Irregular expenditure that was under assessment in 2022/23 Irregular expenditure that relates to 2021/22 and identified in 2022/23 - - - 73 341

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