HDA Annual Report

ANNUAL REPORT 2023/24

(d) Details of irregular expenditure removed (not condoned)

Additional disclosure relating to inter institutional arrangements

2023/2024 2022/2023 R’000 R’000

(g) Details of non-compliance cases where an institution is involved in an inter institutional arrangement (where such institution is not responsible for the non compliance)

Description

Irregular expenditure NOT condoned and removed

- -

361,911 361,911

Total

The Board of Directors in terms of applicable prescripts approved the removal of irregular expenditure to the value of R705 million. This amount is composed of R361 million incurred in the 2022/23 financial period and R343 million incurred in prior years.

Description None Total

No instances of non-compliance were identified where the HDA was involved in an inter-institutional arrangement whereby the HDA was responsible for the non-compliance. (h) Details of irregular expenditure where an institution is involved in an inter institutional arrangement (where such institution is responsible for the non compliance)

(e) Details of irregular expenditure recoverable

2023/2024 2022/2023 R’000 R’000

Description

Irregular expenditure recovered

- -

- -

Total

2023/2024 2022/2023 R’000 R’000

No irregular expenditure was recovered during the current financial period as value for money was derived from the transactions.

Description

None Total

- -

- -

(f) Details of irregular expenditure written off (irrecoverable)

No instances of non-compliance were identified where the HDA was involved in an inter-institutional arrangement whereby the other institution was responsible for the non-compliance.

2023/2024 2022/2023 R’000 R’000

Description

Irregular expenditure written off

(i) Details of disciplinary or criminal steps taken as a result of irregular expenditure

- -

- -

Total

Disciplinary steps taken Disciplinary steps were taken against officials responsible for irregular expenditure. No criminal steps were taken since no criminal or fraudulent conduct was identified. Nine employees were subjected to consequence management processes during the financial period. Two of these employees who were responsible for the current year’s irregular expenditure left before

No irregular expenditure was written off during the current financial period.

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