DID ANNUAL REPORT 2023_24

Annual Report 2023-2024

3. FRAUD AND CORRUPTION...........................................................................................................................70 4. MINIMISING CONFLICT OF INTEREST..........................................................................................................70 5. CODE OF CONDUCT.....................................................................................................................................70 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES.......................................................................................71 7. PORTFOLIO COMMITTEES............................................................................................................................73 8. SCOPA RESOLUTIONS...................................................................................................................................79 9. PRIOR MODIFICATIONS TO AUDIT REPORTS..............................................................................................83 10. INTERNAL CONTROL UNIT...........................................................................................................................83 11. INTERNAL AUDIT AND AUDIT COMMITTEES ............................................................................................84 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...................................................................................................141 1. IRREGULAR, FRUITLESS AND WASTEFUL, UNAUTHORISED EXPENDITURE AND MATERIAL LOSSES...142 1.1. Irregular expenditure............................................................................................................................ 142 1.2. Fruitless and wasteful expenditure.......................................................................................................144 1.3. Unauthorised expenditure.................................................................................................................... 145 1.4. Additional disclosure relating to material losses in terms of PFMA Section 40(3)(b)(i) &(iii))..................146 2. LATE AND/OR NON-PAYMENT OF SUPPLIERS..........................................................................................146 3. SUPPLY CHAIN MANAGEMENT.................................................................................................................147 3.1. Procurement by other means...............................................................................................................147 3.2. Contract variations and expansions......................................................................................................147 PART F: FINANCIAL INFORMATION.......................................................................................................153 1. REPORT OF THE AUDITOR-GENERAL........................................................................................................154 2. ANNUAL FINANCIAL STATEMENTS............................................................................................................167

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DEPARTMENT OF INFRASTRUCTURE DEVELOPMENT