DID ANNUAL REPORT 2023_24

Annual Report 2023-2024

18. I performed the procedures for the purpose of reporting material findings only; and not to express an assurance opinion or conclusion.

19. I did not identify any material findings on the reported performance information for the selected programmes.

Achievement of planned targets

20. The annual performance report includes information on reported achievements against planned targets and provides explanations for over- and under achievements. 21. The department plays a key role in delivering services to South Africans. The annual performance report includes the following service delivery achievements against planned targets:

Planned target

Reported achievement

Key service delivery indicators not achieved

Public Works Infrastructure Targets achieved: 67% Budget spent: 99,5% Number of Properties sold

30 20

5

Number of properties transferred to third parties

12

Number of Immovable assets transferred from the immovable asset register Number of new (Education, Health and STARS) construction projects completed

711

184

6

2

Number of facilities rehabilitated, renovated and refurbished

27

17

I Report on compliance with legislation

22. In accordance with the PAA and the general notice issued in terms thereof, I must audit and report on compliance with applicable legislation relating to financial matters, financial management and other related matters. The accounting officer is responsible for the department’s compliance with legislation. 23. I performed procedures to test compliance with selected requirements in key legislation in accordance with the findings engagement methodology of the Auditor-General of South Africa (AGSA). This engagement is not an assurance engagement. Accordingly, I do not express an assurance opinion or conclusion. 24. Through an established AGSA process, I selected requirements in key legislation for compliance testing that are relevant to the financial and performance management of the department, clear to allow consistent measurement and evaluation, while also sufficiently detailed and readily available to report in an understandable manner. The selected legislative requirements are included in the annexure to this auditor’s report. 25. The material finding on compliance with the selected legislative requirement, presented per compliance theme, is as follows: Expenditure management 26. Effective steps were not taken to prevent fruitless and wasteful expenditure, as disclosed in note 23 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 interest paid as a result of late payments to suppliers.

157

DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT