CGE ANNUAL REPORT

2022/23 ANNUAL REPORT

43. Insufficient oversight responsibility was exercised by management with regards to compliance and related internal controls, particularly in the area of expenditure management. This was due to inadequate record keeping, as the commission did not have the proper recording system to ensure that documents were kept and were available for audit purposes. This resulted in public monies being spent without the approval of the accounting officer. 44. Management did not implement adequate internal controls to ensure that investigations were performed relating to irregular, fruitless and wasteful expenditure incurred in the prior year and to ensure that disciplinary steps were taken against officials who had incurred or permitted the expenditure. This was due to vacancies and challenges in other administrative matters that would allow for a proper investigation and adequate disciplinary steps against officials who had incurred or permitted the expenditure. This resulted in non-compliance on matters related to consequence management. 45. Insufficient oversight responsibility was exercised by management with regards to compliance and related internal controls surrounding procurement and contract management. This was due to non adherence with the supply chain management policy and legislation applicable to the constitutional institution which resulted in the numerous material non-compliances reported in the current year.

Pretoria 31 July 2023

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