HDA Annual Report

ANNUAL REPORT 2023/24

PART C

GOVERNANCE (CONTINUED)

Audit and Risk Committee Report Audit and Risk Committee Composition

62 67 68 69 70 70 70 71 74 74 75 76 76 76 76 76 78 73

Compliance with Laws and Regulations

Fraud and Corruption

Minimising Conflicts of Interest

Health, Safety and Environmental Issues

PART D

Social Responsibility

B-BBEE Compliance Performance

HUMAN RESOURCE MANAGEMENT

Introduction

Overview

HR Priorities and Impact

Employee Performance Management Framework

Employment Wellness Programme

Policy Development

Highlights Challenges

PART E

Human Resource Oversight Statistics

PFMA COMPLIANCE REPORT

83

Irregular, Fruitless and Wasteful Expenditure Late and/or Non-Payment of Suppliers

84 87 88

PART F

Supply Chain Management

FINANCIAL INFORMATION

93

Report of External Auditors

94

General Information

102 103 104 105 106 107 109 127

Statement of Financial Position Statement of Financial Performance Statement of Changes in Net Assets

Statement of Cash Flows

Statement of Comparison of Budget Information with Actual Information

Accounting Policies

Notes to the Annual Financial Statements Supplementary Information Detailed Statement of Financial Performance

168

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