Internal Audit Mid-Term Review Q2 2020/2021 Report
The Internal Audit function's mandate, derived from the PFMA, led to a review of Q2 2020/2021 objectives. Quarterly performance reports were assessed for accuracy and completeness. The report details procedures, timelines, and objectives for performance monitoring. The review covered three regions.
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CHIEF DIRETORATE: INTERNAL AUDIT MID TERM REVIEW INTERNAL AUDIT AOPO REPORT QUARTER 2 OF 2020/2021 1
Confidential 2. INTRODUCTION AND BACKGROUND The mandate of the Internal Audit function is derived from section 38(1) (a)(ii) of the Public Finance Management Act (PFMA), 1999 as amended which provides for the establishment and maintenance of a system of internal audit. In accordance with our Annual Internal Audit Plan for the financial year ending 31 March 2021, as approved by the Audit Committee, we have conducted an audit of the 2020/2021 Quarter 2 audit of predetermined objectives (AOPO).The purpose of this report is to communicate to Management, National Commissioner and the Audit Committee the results of our audit. Paragraph 5.3.1 of the Treasury Regulations states that The accounting officer of an institution must establish procedures for quarterly reporting to the executive authority to facilitate effective performance monitoring, evaluation and corrective action. Section 4.4 of theNational Treasury Framework for Strategic Plans and Annual Performance Plans states the following: 2 Document ref number
Quarterly performance reports Purpose Quarterly performance reports provide progress updates on the implementation of an institutions Annual Performance Plan in the previous quarter, with particular reference to monitoring delivery against quarterly performance targets. Focus A quarterly performance report provides the executive authority, the National Treasury and provincial treasuries with information on performance against plans. It also provides the accounting officer with an opportunity to indicate measures that will be taken to ensure that implementation of the Annual Performance Plan remains on track. Timeframe Quarterly reports must be prepared within 30 days after the end of each quarter. Updating Changes to planned targets should not be made in quarterly performance reports. Ideally, actual performance numbers reported for a particular quarter should not be revised. However, given the inherent difficulties in management information systems, it may be necessary to provide for validation and revision of reported numbers in subsequent reports, subject to appropriate quality controls and disclosures. 3
Quarterly performance reports Linked to The quarterly performance reports are ultimately consolidated into the performance section of the annual report. In addition, the quarterly performance reports for the second and third quarters provide information on the present year s performance to be taken into consideration in the development of the Annual Performance Plan and annual budget for the following year. Objective To evaluate whether: performance information reported was accurate, valid and complete, based on the portfolio of evidence for quarter 2; the correct method of technical indicator description (TID) was utilised and applied consistently during quarter 2; the correct source document was utilised to capture the reported performance information; 4
Scope The review has been conducted in (3) three Regions from 09 November 20 November 2020 The scope of the review has been limited to the following areas: Programme 2: Incarceration; Programme 3: Rehabilitation Programme 4: Care Programme 5: Social Re-Intergration The first week of the audit was focusing on Programme 2 and 5 which the presentation is based on. 5
Draft Common Findings Programme 2 Sub programme: Remand Detention Continuous Risk Assessment: Differences between reported information and documents Sub programme: Security Operations Assaults: The reported cases of assaults in the operational report do not agree with reported cases of assaults in the register. (G336 register) source 6
Auditors conclusion The purpose of this audit was to provide assurance on whether the internal control measures implemented by management on AOPO process are complied with. Based on the work performed at the 3 regions in 2 regions we have identified the two common findings under Programme 2 It should be noted that the findings are still at a draft stage as they have not been discussed with the Area Commissioners and Regional Commissioners at the time of preparation of the presentation as the teams were still on site. 7
