SMD

Annual Report 2023/2024

Additional disclosure relating to Inter-Institutional Arrangements

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

Total

Include discussion here where deemed relevant. Not applicable to the DSBD.

h) Details of irregular expenditure cases where an institution is involved in an inter-institutional arrangement (where such institution is responsible for the non-compliance) 11 Description 2023/2024 12 2022/2023 R’000 R’000 - - - - - - - - Total - -

Include discussion here where deemed relevant.

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

Include discussion here where deemed relevant.

11 Refer to paragraphs 3.12, 3.13 and 3.14 of Annexure A (PFMA Compliance and Reporting Framework) to National Treasury Instruction No. 4 of 2022/2023 12 Amounts of irregular expenditure related to the current year must be disclosed in the annual financial statements.

Part E • PFMA COMPLIANCE REPORT • Department of Small Business Development

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