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0SECTION 8: Summary of detailed audit findings

Management report of Modimolle Local Municipality 1 | P a g e 0 SECTION 8: Summary of detailed audit findings Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters Irregular, fruitless and wasteful expenditure COF 31 Fruitless and wasteful expenditure understated Three In progress Human Resources COF 02 Disorganised various store rooms and record keeping New In progress COF 12 Understatement of leave provision New In progress COF 16 Incomplete disclosure of employee benefit obligation New In progress COF 19- no probation reports for new appointments Three In progress COF 20 Key management personnel vacant position New In progress COF 21 No certificate of service to retired employees New In progress COF 24 Payroll levies New In progress COF 28- Accrual for 13th cheque not recognised New In progress COF 37 Mayors remuneration package overpaid One In progress Management report of Modimolle Local Municipality 2 | P a g e Page

Management report of Modimolle Local Municipality 1 | P a g e 0SECTION 8: Summary of detailed audit findings Page no. Finding Classification Rating Number of

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Transcription of 0SECTION 8: Summary of detailed audit findings

1 Management report of Modimolle Local Municipality 1 | P a g e 0 SECTION 8: Summary of detailed audit findings Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters Irregular, fruitless and wasteful expenditure COF 31 Fruitless and wasteful expenditure understated Three In progress Human Resources COF 02 Disorganised various store rooms and record keeping New In progress COF 12 Understatement of leave provision New In progress COF 16 Incomplete disclosure of employee benefit obligation New In progress COF 19- no probation reports for new appointments Three In progress COF 20 Key management personnel vacant position New In progress COF 21 No certificate of service to retired employees New In progress COF 24 Payroll levies New In progress COF 28- Accrual for 13th cheque not recognised New In progress COF 37 Mayors remuneration package overpaid One In progress Management report of Modimolle Local Municipality 2 | P a g e Page no.

2 Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters COF 42 Temporary worker wages None New COF 43 Temporary workers appointment letters None New COF 44 Master file changes and error exception report None New COF 56 Section 57 manager under paid with travel claims None New COF 64: Temporary worker underpaid None New COF 70 Acting appointment letters are incomplete None New COF 71 Employees acted for more than three months None New COF 72 Reporting and disciplinary hearing on suspension of senior managers not done timeously None New COF 94 - Incomplete supporting documentation on employee files to support basic deductions, such as pension fund and union monthly deductions None New Expenditure COF 11 No record of purchase return None New COF 30 Differences between amount as per General ledger amount and amount per invoice One In progress COF 35 Invoices paid after 30 days Three In progress COF 36: General Expenses differences None New Management report of Modimolle Local Municipality 3 | P a g e Page no.

3 Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters between the GL and invoices COF 41 Non-payment within 30 days Three In progress COF 62 - Grants disclosure note not adequately disclosed in the AFS None New COF 63 Incorrect vote and tariff rate used None New COF 99 - Use of consultants Two In progress COF 109 - Non submission supporting documentation relating to PwC payment. None New COF 110 - Prior period errors not corrected - Opening balances misstated Three In progress Property Plant and Equipment COF 45 - The Heritage Assets Accounting Policy was not included in the Financial Statements.

4 None New COF 46 Duplicate assets no were identified on the fixed asset register Three In progress COF 47 Certain fixed asset items don t have specified location on the fixed asset register Three In progress COF 48 Depreciation and accumulated depreciation, amortisation and impairment are misstated. Two In progress COF 49 The Volvo SUV was not included in the fixed asset register None New COF 58: Library books could not be traced from the asset register to the physical item None New Management report of Modimolle Local Municipality 4 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters COF 59: Acer projector not found None New COF 61.

5 Old barcodes have not been updated with new barcodes on the fixed assets register Two New Commitments COF 54 Balance of commitments disclosed not agreeing with balance as per commitment schedule None New COF 90 Commitments incorrectly calculated None New COF 106 - Commitment not disclosed None New COF 107 - Disclosure in contravention of GRAP 19 None New Receivables COF 57 Provision for doubtful debt incorrectly calculated None New COF 84 No assessment of recoverability of assessment of other debtors None New Payables COF 6 Creditors reconciliation not prepared on a monthly basis One In progress COF 73 Accrual listing not complete None New Value Added Tax Management report of Modimolle Local Municipality 5 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters COF 93: Management failed to prepare a VAT reconciliation to prove the accuracy of the VAT liability amount in the Financial Statements Four In progress COF 96 - VAT Payment Vote was incorrectly debited None New Revenue COF 26 Limitation of scope on indigents debtors None New COF 7 Distribution losses report not prepared on monthly basis.

6 Other Important Matter Two In progress COF 17 Distribution losses of electricity incorrectly calculated Two In progress COF 38 Amount charged could not be traced to the approved tariffs None New COF 39 Amount incorrectly classified and disclosed as bad debts written off on the annual financial statements None New COF 40 Debtors older than 90 days not being issued with a notice of discontinuance of services Two In Progress audit Committee COF 8 Performance audit does not consist of three members Two In progress Management report of Modimolle Local Municipality 6 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters COF 10 Performance audit committee did not meet during the current financial year Two In progress Cash and cash equivalents COF 3 - Bank Deposit Slips not sequentially pre-numbered.

7 None New COF 9 -Debit-orders monthly follow-up internal control is inadequately designed None New COF 14 - Transactions in the bank statement but not in the cash book Two In progress COF 15 - Invalid reconciling items Three In progress COF 97 - Accrued interest calculated incorrectly None New COF 105 - Invalid reconciling items Two In progress Long Term Liabilities COF 13 Finance cost :Misclassification of Eskom Interest New In progress Contingent liabilities Contingent liabilities incorrectly disclosed None New Other disclosures COF 108 - Incomplete Other Disclosure None New Management report of Modimolle Local Municipality 7 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters Cash flow statement COF 110: Differences noted in the cash flow statement None New Inventory COF 5 - Stock take administrative control deficiencies None New COF 18.

8 Internal Control deficiency over store issues None New COF 23 - Lack of Internal Control over Meter at reservoir B Two In progress Supply Chain Management COF 65 Appointment of tenders without advertising None New COF 66 Evaluation performed inconsistent with the MFMA SCM regulations Three In progress COF 67 - Evaluation performed inconsistent with the MFMA SCM regulations Three In progress COF 68 Bidders disqualified because the bid amount exceeded the projected budget None New COF 76 Preference points incorrectly calculated Two In progress COF 77 Appointment of tenders without None New Management report of Modimolle Local Municipality 8 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters advertising COF 78 The tender documentation for comperio procured in terms of regulation 32 could not be provided None New COF 80 Minimum of tree quotations were not sourced Three In progress COF 85 Evaluation performed inconsistent with the MFMA SCM regulation Two In progress COF 95 - Evaluation performed inconsistent with the MFMA SCM Regulations One In progress COF 98 - Procurement and contract management.

9 Internal control deficiencies One In progress COF 100 - Evaluation performed inconsistence with the MFMA SCM Regulations Three In progress COF 101 - Service level agreement not signed None New audit of predetermined objectives COF 32 -AOPO - Lack of Standard Operating Procedures for the maintenance of Parks & Recreation facilities. Two In progress COF 33 - The municipality did not afford the local community opportunity to comment on the final draft of its integrated development Plan. Two In progress Management report of Modimolle Local Municipality 9 | P a g e Page no. Finding Classification Rating Number of times reported in previous three years Status of implementation of previous year(s) recommendation Misstatements in financial statements Misstatements in annual performance report Non-compliance with legislation Internal control deficiency Service delivery Matters affecting the auditor s report Other important matters Administrative matters COF 29 - The municipality did not afford the local community opportunity to comment on the final draft of its integrated development Plan.

10 Two In progress COF 79 There is inconsistency between planed indicators/targets as per SDBIP and planned indicators as per APR Two In progress COF 81 key performance level of measure and time bound reflected on SDBIP have been altered in the APR without council approval Two In progress COF 82 Performance indicators have no planned target reflected in the APR Two In progress COF 83 Management did not develop source documents to collect Two In progress COF 88 Management did not develop source documents to collect and measure reported performance against planned targets. Two In progress COF 89 Prior period key performance indicators reported in current period Two In progress COF 102 - No evidence of input by District Municipality Two In progress Two In progress Information Technology COF 34 Information technology None New Management report of Modimolle Local Municipality 10 | P a g e Page no.


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