Entire Document - Chris Hani District Municipality

Item (12)AUDITOR GENERAL’sRECOMMENDED ACTIONRESPONSIBLE DEPT /PERSONDirector TechnicalServicesPROPOSED ACTION(S) TO BE TAKEN TARGET DATE PROGRESSREPORTA Service provider will be appointed , that will look at all issues relating to billing in all the LM’s as statedin the Revenue Enhancement Strategy . The implementation of the strategy will be based on the list ofaudit findings per WSP. The DM will ensure that all municipalities have efficient meter readers . Thetraining will be conducted for meter readers .30-05-2012 Billing is done byLM and will beaccountedBy management By Auditor Generalfor in their booksIn progressIn progressIn progressAUDIT REPORT FINDING: Service Charges An amount of R 2 million was debited to consumer debtors and credited to revenue from Servicescharges, The municipality did not have adequate systems to maintain records for processing journalsand could not provide sufficient appropriate audit evidence for the amount disclosed.AUDITOR GENERAL’sRECOMMENDED ACTIONItem (13)RESPONSIBLE DEPT /PERSONDirector TechnicalServicesPROPOSED ACTION(S) TO BE TAKEN TARGET DATE PROGRESSREPORTA Service provider will be appointed , that will look at all issues relating to billing in all the LM’s as statedin the Revenue Enhancement Strategy . The implementation of the strategy will be based on the list ofaudit findings per WSP. Once the documentation required by the auditor is available, the auditor will beinvited to audit the transactions.30-05-2012 Work has beendone by PWCand theBy management By Auditor Generalauditor is busyauditingIn progressAUDIT REPORT FINDING: Service Charges Proir year revenue was misstated by R27,2 due to misstatements reported in my revenue report onthe financial statements for the year ended 30 June 2010 were not addressed in the current year. Inaddition sufficient appropriate evidence was not obtained for revenue transactions amounting to R 1,5million.Chapter 4323