5 Year Strategic Plan 2005/06 - Department of Education

15.7.2 Financial Management Systems and Capacity
In keeping with the improvement in financial performance of 2004/05 there is a strong
emphasis on building systems capacity and on financial management training. As
additional staff are recruited to the corporate service functions in the districts, new
equipment and computers will be put in place. R2 million is budgeted for computers in
2005/06 in poorer education districts. With support from the IMET and the Pytron project
corporate service policies and systems are being strengthened in the districts, guided by
head office policy. The Pytron project has provided crucial support in the development of
training material, and in drawing up correct policies and procedures for the districts.
A ‘training of trainers’ approach has been adopted where senior corporate service staff
are being trained to provide ongoing support. There will continue to be a roll out of
training in 2006/07, concentrating on poorer districts. The focus will be to ensure that all
basic systems are in place in all districts, with uniform policies, procedures and systems
in use. From January 2006 onwards the focus will be on training district Assistant and
Deputy Directors. In addition to a pack for each staff member with policies, procedures,
and job descriptions, a Reporting Pack will be left with given to each manager. In this
way training will be integrated into monthly reporting and monitoring of progress.
To ensure the required financial management practices are carried out at all levels within
the Department the following processes are in place:
budget hearings are held three times during the financial year to verify the accuracy
of budget submissions
office budgets and spending patterns are reviewed regularly and any discrepancies
are followed up with the applicable responsibility managers; and
monthly financial committee meetings are held to interrogate spending and
projections for the financial year.
15.8 Audit Queries
Auditor-General queries have been analyzed and documented into a compliance
checklist format. These will be distributed through a Departmental Circular and become
a standard compliance certificate, which is required to be submitted monthly by all
relevant directorates. Items which have been raised in the audit report qualification
paragraph have been priorities in the audit reports and projects have been formed to
address these matters urgently.
Internal audit have also contributed in performing internal audits on several internal
control weaknesses, which is in line with the annual audit plan. Recommendations
raised are currently being implemented which should reflect improvement.
The Audit Committee of the Department has identified Auditor-General queries as one of
the areas that the Department needs to focus on in order to improve its financial
management. The Committee reviews progress in this area at each meeting.
Many of the issues raised in the Auditor-General’s report form part of the Department’s
Turnaround Plan. Monthly reporting is done on the Turnaround Plan, which assists the
Department in monitoring progress. Performance Management for senior managers has
been re-aligned with the strategic goals and Turnaround Plans of the Department.
The 2005 Audit Action Plan is taking action in the following manner on some of the
key issues raised as audit queries during the last three years’ audits:
Non submission of documents: Develop and implement policy and guidelines. The
Pytron project and follow on training in the districts is especially vital in this area.
5 Year ECDoE Strategic Plan for 2005/06 2005-06 to 2009/10 2009-10. March 21 F (5) 2006 Page Page 105 101