CGE ANNUAL REPORT

2022/23 ANNUAL REPORT

Expenditure management 25.

Effective and appropriate steps were not taken to prevent irregular expenditure, as disclosed in note 19 to the annual financial statements, as required by section 38(1)(c)(ii) of the PFMA and treasury regulation 9.1.1.

The majority of the irregular expenditure was caused by payments made to employees who were not appointed in accordance with the recruitment policy.

26. Effective steps were not taken to prevent fruitless and wasteful expenditure, as disclosed in note 20 to the annual financial statements, as required by section 38(1)(c)(ii) of the PFMA and treasury regulation 9.1.1.

The majority of the fruitless and wasteful expenditure was caused by payments made to part time commissioners as a retainer with no timesheets submitted to vouch for actual time.

27. I was unable to obtain sufficient appropriate audit evidence that public money was spent with the approval of the accounting officer, as required by treasury regulation 8.2.1. Consequence management 28. I was unable to obtain sufficient appropriate audit evidence that disciplinary steps were taken against officials who had incurred irregular expenditure, as required by section 38(1)(h)(iii) of the PFMA. This was because investigations into irregular expenditure were not performed. 29. I was unable to obtain sufficient appropriate audit evidence that disciplinary steps were taken against officials who had incurred fruitless and wasteful expenditure, as required by section 38(1)(h)(iii) of the PFMA. This was because investigations into fruitless and wasteful expenditure were not performed. Procurement and contract management 30. Some of the contracts were awarded to bidders based on evaluation/adjudication criteria that differed from those stipulated in the original invitation for bidding as required by Treasury Regulation 16A6.3(a) and (b). 31. Some of the deviations and procurement by other means are not in line with the circumstances provided in the SCM policy under which the procurement can occur as required by PFMA instruction note no.3 of 2021/22 par. 4.3 and 4.4 (c). 32. Some of the tenders which failed to achieve the minimum qualifying score for functionality criteria were not disqualified as unacceptable in accordance with 2017 Preferential Regulation 5(6).

33. Some of the tenders which achieved the minimum qualifying score for functionality criteria were not evaluated further in accordance with 2017 Preferential Procurement Regulation 5(7).

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