GDID ANNUAL REPORT 2024/25

2 PART F: FINANCIAL INFORMATION.......................................................................................................................133 4. REPORT OF THE AUDITOR GENERAL..............................................................................................................134 5. ANNUAL FINANCIAL STATEMENTS.................................................................................................................147 PART C: GOVERNANCE............................................................................................................................................75 1. INTRODUCTION............................................................................................................................................... 76 2. RISK MANAGEMENT........................................................................................................................................76 3. FRAUD AND CORRUPTION...............................................................................................................................76 4. MINIMISING CONFLICT OF INTEREST................................................................................................................77 5. CODE OF CONDUCT........................................................................................................................................77 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES...............................................................................................77 7. PORTFOLIO COMMITTEES................................................................................................................................79 8. SCOPA RESOLUTIONS......................................................................................................................................82 9. PRIOR MODIFICATIONS TO AUDIT REPORTS.....................................................................................................83 10. INTERNAL CONTROL UNIT...............................................................................................................................83 11. INTERNAL AUDIT AND AUDIT COMMITTEES....................................................................................................83 12. AUDIT COMMITTEE REPORT............................................................................................................................86 13. B-BBEE COMPLIANCE PERFORMANCE INFORMATION......................................................................................91 PART D: HUMAN RESOURCE MANAGEMENT........................................................................................................93 1. INTRODUCTION............................................................................................................................................... 94 2. OVERVIEW OF HUMAN RESOURCES................................................................................................................94 3. HUMAN RESOURCES OVERSIGHT STATISTICS..................................................................................................94 PART E: PFMA COMPLIANCE REPORT...................................................................................................................121 1. IRREGULAR, FRUITLESS AND WASTEFUL, UNAUTHORISED EXPENDITURE AND MATERIAL LOSSES.................122 1.1. Irregular expenditure............................................................................................................................ 122 1.2. Fruitless and wasteful expenditure.......................................................................................................124 1.3. Unauthorised expenditure.................................................................................................................... 125 1.4. Additional disclosure relating to material losses in terms of PFMA Section 40(3)(b)(i) &(iii))..................126 2. LATE AND/OR NON-PAYMENT OF SUPPLIERS.................................................................................................126 3. SUPPLY CHAIN MANAGEMENT......................................................................................................................127 3.1. Procurement by other means.........................................................................................................................127 3.2 Contract variations and expansions................................................................................................................127

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DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT