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REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE FINANCIAL STATEMENTS OF VOTE 25 - DEPARTMENT OF SAFETY AND SECURITY FOR THE YEAR ENDED 31 MARCH 2004 1. AUDIT ASSIGNMENT The financial statements as set out on pages [ 1] to [29 ], for the year ended 31 March 2004, have been audited in terms of section 188 of the Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996), read with sections 3 and 5 of the Auditor-General Act, 1995 (Act No. 12 of 1995). These financial statements, the maintenance of effective control measures and compliance with relevant laws and regulations are the responsibility of the accounting officer. My responsibility is to express an opinion on these financial statements, based on the audit. 2. NATURE AND SCOPE The audit was conducted in accordance with Statements of South African Auditing Standards. Those standards require that I plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes: • examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement, • assessing the accounting principles used and significant estimates made by management, and • evaluating the overall financial statement presentation. Furthermore, an audit includes an examination, on a test basis, of evidence supporting compliance in all material respects with the relevant laws and regulations which came to my attention and are applicable to financial matters. I believe that the audit provides a reasonable basis for my opinion. 3. QUALIFICATION Leave entitlement Deficiencies were noted in the management and administration of leave in all the provinces. This had an impact on the calculation of the leave entitlement. Leave forms were not captured on the Personnel and Salary system (PERSAL) in every province visited. At a specific station, a backlog of five months existed in the processing of leave applications, while the manual leave register had last been updated in 2002. It was not possible to quantify the effects of these findings, nor was it possible to perform alternative audit procedures. I am therefore unable to satisfy myself as to the accuracy and completeness of the leave entitlement of R4.029 billion as disclosed in Note 23 to the financial statements. 4. QUALIFIED AUDIT OPINION In my opinion, except for the effect on the financial statements of the matters referred to in paragraph 3, the financial statements fairly present, in all material respects, the financial position of the Department of Safety and Security at 31 March 2004, and the results of its operations and cash flows for the year then ended, in accordance with prescribed accounting practice and in the manner required by the Public Finance Management Act, 1999 (Act No. 1 of 1999). 5. EMPHASIS OF MATTER Without further qualifying the audit opinion expressed above, attention is drawn to the following matters: 5.1 Non-compliance with policies, procedures and standing instructions: 5.1.1 Personnel expenditure • Inadequate document management resulted in missing identification documents and appointment letters on personnel files of newly appointed staff. Official procedures and guidelines governing appointments were also not consistently applied. • Some members whose services had been terminated or who were on suspension continued to receive salaries due to late reporting to Head Office, resulting in potential irrecoverable debtors being raised. • Control measures over the management of overtime were ineffective, as registers were not kept to record overtime taken as off-time. This resulted in an increased risk of erroneous off-time payments being made. 5.1.2 Inventories 5.1.2.1 Inventory store at National Logistics • The receipt of building materials was recorded against "extraordinary receipts." This resulted in quantities and details of orders not being electronically matched to the goods received notes. • Movements of stock were not captured resulting in material differences between the quantities recorded and 1 53
the actual physical count at the clothing shop, ammunition store, clothing store and building store. • Stock issued by the ammunition store to police stations remained uncollected at the transit-out of the ammunition store for extensive periods, dating from as far back as January 2001. • Delays in deliveries from suppliers of more than six months occurred, without penalties being charged against defaulting suppliers in terms of the contract conditions. • The needs analysis performed before the placing of orders and the control over optimal stock levels were inadequate, resulting in excess stock. 5.1.2.2 Inventories at provincial and area commissioners as well as police stations • Segregation of duties was not clearly defined; and • Regular stock counts were not performed. 5.1.3 Loss Management • Incidents of damages and losses within the Logistical environment were not timeously recorded on the Polfin accounting system. • There were serious internal control weaknesses regarding the safekeeping of firearms as information supplied by the department indicate that 935 firearms (2002/03 - 921), valued at R2 045 107, were lost by or stolen from personnel. These losses were made up as follows: Number of firearms Rand Value Stolen and robbed Robbed in townships 401 551 266 Housebreaking - properly locked 88 122 067 - not locked 6 7 235 Theft out of dwelling 35 55 981 Theft out of state vehicle 10 17 141 Theft out of private vehicle 22 23 589 Theft out of offices/stores 58 547 976 Robbery - liquor involved 6 8 257 - during collisions 5 10 529 Lost During - handing over 99 280 520 - inspections 135 315 565 Lost in bathrooms 8 23 602 Lost from person 32 46 080 Lost under influence of alcohol 1 3 200 Lost during execution of official duties 29 32 099 Total 935 2 045 107 5.1.4 Rental of official housing - single quarters Due to a lack of a complete database, no reconciliation was performed between the register of official housing of the Department of Safety and Security, and that of the Department of Public Works. As a result, the rental receivable from single quarters could not be determined. 5.2 Vehicle fleet management Due to ineffective utilisation of the fleet management system the following findings were noted: • Deficiencies in the procurement process of vehicles resulted in delays in the placement of vehicle orders, inappropriate vehicles being procured as well as lengthy lead times, of up to seven months, between the time when the order was placed and the time the vehicles were received and distributed for use; • Vehicles not being optimally utilised resulted in an increased risk of fuel card fraud, higher maintenance costs, higher fuel costs and vehicle dormancy; • Inadequate measurable norms and standards governing turnaround times for vehicles undergoing repairs and maintenance resulted in lengthy vehicle turnaround times; and • The vehicle fleet management exception reports were not followed-up and appropriate action not taken. 2 54
Page 1 and 2: Fingerprint identification Fingerpr
Page 3 and 4: Crime intelligence products In the
Page 5 and 6: REPORT OF THE AUDIT COMMITTEE 50
Page 7: AUDITOR - GENERAL REPORT OF THE AUD
Page 11 and 12: Annexure A PROGRESS WITH PREVIOUSLY
Page 13 and 14: Spending trends The total adjusted
Page 15: The budget of Operational Response

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