Department of Infrastructure Development Annual Report 2021-2022

NOTES TO THE ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

28.1

Movement for 2020/21

MOVEMENT IN TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2021

Opening balance Prior period error

Additions

Disposals

Closing Balance

R’000

R’000

R’000

R’000

R’000

MACHINERY AND EQUIPMENT

97 527

17 090

11 412

-

126 029

Transport assets

2 055

-

-

-

2 055

Computer equipment

45 906

182

10 442

-

56 530

Furniture and office equipment Other machinery and equipment

27 824

-

650

-

28 474

21 742

16 908

320

-

38 970

TOTAL MOVABLE TANGIBLE CAPITAL ASSETS

97 527

17 090

11 412

-

126 029

28.1.1 Prior period error

Note

2020/21

R’000

Nature of prior period error

Relating to 2020/21 [affecting the opening balance]

17 090

Desktop Printer not capitalised in the previous financial year

17 090

Total prior period errors

17 090

The prior period error arose as a result of unrecognised expenditure of assets classified as biometrics units in the asset register of the previous financial years. The biometric units were a working in progress over the years and the distinction between hardware and software was not explicit on the invoices hence this error. The error has been corrected retrospectively to ensure fair presentation in the annual financial statements and the assets have been recorded in the asset register.

28.2

Minor assets

MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31 MARCH 2022

Specialised military assets

Intangible assets

Machinery and equipment

Biological assets

Heritage assets

Total

R’000

R’000

R’000

R’000

R’000

R’000

Opening balance

-

20

-

30 837

-

30 857

Value adjustments

Additions

-

-

-

576

-

576

Disposals

-

-

-

-

-

-

TOTAL MINOR ASSETS

-

20

-

31 413

-

31 433

228

DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT