Entire Document - Chris Hani District Municipality

Director TechnicalServicesMothly reports from the WSP’s will include the monthly reconcilliations, and will be reviewed monthly By management By Auditor General30-05-2012 Done In progressAUDIT REPORT FINDING: Financial andperfomance managementItem(55)The accounting officer did not design and implement adequate systems for predetermined objectives,as the documented policy and procedure manuals were not implemented. The monthly performancereports were not reviewed for quality by the internal auditors to ensure that they were reliable andcredible. As a result, significant deficiencies were identified in the performance report on predeterminedobjectives.AUDITOR GENERAL’sRECOMMENDED ACTIONRESPONSIBLE DEPT /PERSONPROPOSED ACTION(S) TO BE TAKEN TARGET DATE PROGRESSREPORTMunicipal Manager Report on the effectiveness of the Internal Audit function by the Accounting Officer to council By management By Auditor GeneralAUDIT REPORT FINDING: Governance The internal audit function and performance audit committee did not fulfil their responsibilities interms of reviewing the internal processes and procedures of the financial and predetermined objectivereporting systems. This is evidenced by the numerous control deficiencies identified in the performancemanagement systems of the municipality, including the errors identified in the annual perfomance reportand the finacial statements submitted for auditing .Item( 56)31-05-2012 Service providerto be appointedto doassessmentand give anindependentopinion on theeffectiveness on IAFunctionAUDITOR GENERAL’sRECOMMENDED ACTIONRESPONSIBLE DEPT /PERSONChairperson of AuditCommitteePROPOSED ACTION(S) TO BE TAKEN TARGET DATE PROGRESSREPORTReport on the effectiveness of the Internal Audit function to be submitted by the audit committee tocouncilChairperson of MPAC Report on the effectiveness of the Performance Audit Committee to be submitted by MPAC to council31-05-2012 Service provide tobe appointed to doassessmentBy management By Auditor GeneralOutstandingChapter 4335