DID ANNUAL REPORT 2022 23

Annual Report 2022-2023

3. FRAUD AND CORRUPTION..............................................................................................................................74 4. MINIMISING CONFLICT OF INTEREST...............................................................................................................74 5. CODE OF CONDUCT.......................................................................................................................................75 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES..............................................................................................75 7. PORTFOLIO COMMITTEES...............................................................................................................................76 8. SCOPA RESOLUTIONS.....................................................................................................................................82 9. PRIOR MODIFICATIONS TO AUDIT REPORTS..................................................................................................117 10. INTERNAL CONTROL UNIT.............................................................................................................................118 11. INTERNAL AUDIT AND AUDIT COMMITTEES.................................................................................................118 12. AUDIT COMMITTEE REPORT.........................................................................................................................121 13. B-BBEE COMPLIANCE PERFORMANCE INFORMATION...................................................................................125

PART D: HUMAN RESOURCE MANAGEMENT......................................................................................................127

1. INTRODUCTION. ........................................................................................................................................... 128 2. OVERVIEW OF HUMAN RESOURCES.............................................................................................................128 3. HUMAN RESOURCES OVERSIGHT STATISTICS...............................................................................................128

PART E: PFMA COMPLIANCE REPORT...................................................................................................................157

1. I RREGULAR, FRUITLESS AND WASTEFUL, UNAUTHORISED EXPENDITURE AND MATERIAL LOSSES................158 1.1 Irregular Expenditure............................................................................................................................ 158 1.2 Fruitless and Wasteful Expenditure.......................................................................................................160 1.3. Unauthorised Expenditure.................................................................................................................... 162 1.4. Additional disclosure relating to material losses in terms of PFMA Section 40(3)(b)(i) &(iii))..................163 2. LATE AND/OR NON-PAYMENT OF SUPPLIERS.................................................................................................164 3. SUPPLY CHAIN MANAGEMENT.....................................................................................................................164

PART F: FINANCIAL INFORMATION.......................................................................................................................167

1. REPORT OF THE AUDITOR-GENERAL.............................................................................................................168 2. ANNUAL FINANCIAL STATEMENTS................................................................................................................179

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DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT