SACAA Annual Report 2022_23

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The irregular expenditure in the current year relates to non-compliance to SCM policies, procedures and prescripts. The Internal Audit Division, through its Forensic Services Department, has conducted and concluded its investigation after year-end and confirms the irregular expenditure. The investigation confirmed that there was no fraudulent, corrupt, or criminal conduct, that there were no losses incurred and that value for money was received. Management accepted the investigation report of Internal Audit and is busy implementing the recommendations thereof. b) Reconciling Notes Description 2022/2023 2021/2022 R’000 R’000 Irregular expenditure that was under assessment in 2021/22 - - Irregular expenditure that relates to 2021/22 and identified in 2022/23 - - Irregular expenditure for the current year 254 - Total 254 - Table 39: Reconciling Notes c) Details of Current and Previous Year Irregular Expenditure (Under Assessment, Determination, and Investigation) Description 2022/2023 2021/2022 R’000 R’000 Irregular expenditure under assessment - - Irregular expenditure under determination - - Irregular expenditure under investigation 254 - Total 254 - Table 40: Current and Previous Year Irregular Expenditure There was no irregular expenditure condoned, removed, recovered, or written off during the current and preceding financial years. Disciplinary steps will be considered once the investigation by the internal audit department has been concluded. There was no fruitless and wasteful expenditure identified during the current and preceding financial years. 2. LATE AND/OR NON-PAYMENT OF SUPPLIERS Description Number of invoices Consolidated

Value R’000

Valid invoices received

5 815 5 815

238 014 238 014

Invoices paid within 30 days or agreed period Invoices paid after 30 days or agreed period

- - -

- - -

Invoices older than 30 days or agreed period (unpaid and without dispute) Invoices older than 30 days or agreed period (unpaid and in dispute)

Table 41: Late and/or Non-Payment of Suppliers

PFMA Compliance Report I Annual Report 2022/23 I 151