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5. Liabilities 5.1 Voted funds to be surrendered to the Revenue Fund Unexpended appropriated funds are surrendered to the National/Provincial Revenue Fund. Amounts owing to the National/Provincial Revenue Fund at the end of the financial year are recognised in the Statement of Financial Position. 5.2 Departmental revenue to be surrendered to the Revenue Fund Amounts owing to the National/Provincial Revenue Fund at the end of the financial year are recognised in the Statement of Financial Position at cost. 5.3 Payables Recognised payables mainly comprise of amounts owing to other governmental entities. These payables are recognised at historical cost in the Statement of Financial Position. 5.4 Contingent liabilities Contingent liabilities are included in the disclosure notes. 5.5 Commitments Commitments represent goods/services that have been approved and/or contracted, but where no delivery has taken place at the reporting date. Commitments are not recognised in the Statement of Financial Position as a liability or as expenditure in the Statement of Financial Performance but are included in the disclosure notes. 5.6 Accruals Accruals represent goods/services that have been received, but where no invoices has been received from the supplier at reporting date, or where invoices has been received but final authorisation for payment has not been effected for payment. Accruals are not recognised in the Statement of Financial Position as a liability or as expenditure in the Statement of Financial Performance but are included in the disclosure notes. 5.7 Employee benefits Short-term employee benefits that give rise to a present legal or constructive obligation are disclosed in the disclosure notes to the financial statements. These amounts are not recognised in the Statement of Financial Performance or the Statement of Financial Position. 98 DCS Annual Report 2007/08 5.8 Lease commitments Lease commitment represent amount owing from the reporting date to the end of lease contract. These commitments are not recognised in the Statement of Financial Position as a liability or as expenditure in the Statement of Financial Performance but are included in the disclosure notes. Operating and finance lease commitments are expensed when the payments are made. Assets acquired in terms of finance lease agreements are disclosed in the annexures and disclosure notes to the financial statements. 6. Receivables for departmental revenue Receivables for departmental revenue are disclosed in the disclosure notes to the annual financial statements. 7. Net Assets 7.1 Capitalisation reserve The capitalisation reserve comprises of financial assets and/or liabilities originating in a prior reporting period but which are recognised in the Statement of Financial Position for the first time in the current reporting period. Amounts are transferred to the National/Provincial Revenue Fund on disposal, repayment or recovery of such amounts. 7.2 Recoverable revenue Amounts are recognised as recoverable revenue when a payment made in a previous financial year becomes recoverable from a debtor in the current financial year. 8. Related party transactions Related party/parties are considered to be related if one party has the ability to control the other party or exercise significant influence over the other party in making financial and operating decisions. Specific information with regards to related party transactions is included in the disclosure notes. 9. Key management personnel Key management personnel are those persons having the authority and responsibility for planning, directing and controlling the activities of the department. Compensation paid to key management personnel including their family members where relevant, is included in the disclosure notes. 10. Public private partnerships (PPP) A description of the PPP arrangement, the contract fees and current and capital expenditure relating to the PPP arrangement is included in the disclosure notes.
DEPARTMENT OF CORRECTIONAL SERVICES: VOTE 19 APPROPRIATION STATEMENT for the year ended 31 March 2008 Appropriation per Programme 2007/08 2006/07 Actual Expenditure Final Appropriation Variance Expenditure as % of final appropriation Actual Expenditure Virement Final Appropriation Adjusted Appropriation R’000 R’000 R’000 R’000 R’000 % R’000 R’000 2,450,325 7,613 104,864 2,557,057 8,935 102,069 99.9% 100.2% 107.8% 3,370 (19) (3,254) 2,804,216 8,707 44,790 2,807,586 8,688 41,536 (33,313) (977) 17,557 2,840,899 9,665 23,979 1. Administration Current payment Transfers and subsidies Payment for capital assets 2,901,212 10,654 20,115 2,902,158 9,708 20,115 100.0% 99.9% 96.6% (1,158) 5 1,153 3,692,049 7,206 33,022 3,690,891 7,211 34,175 295,420 7,211 (15,201) 3,395,471 - 49,376 2. Security Current payment Transfers and subsidies Payment for capital assets 706,695 14,755 550 709,511 20,479 1,059 100.0% 100.0% 58.5% - - 232 894,142 14,858 327 894,142 14,858 559 (177,343) (4,115) (563) 1,071,485 18,973 1,122 3. Corrections Current payment Transfers and subsidies Payment for capital assets 1,086,927 1,074 2,691 1,098,803 922 14,431 100.0% 99.9% 105.9% 213 1 (148) 1,260,240 928 2,652 1,260,453 929 2,504 (26,617) 929 (1,987) 1,287,070 - 4,491 4. Care Current payment Transfers and subsidies Payment for capital assets 331,912 406 14,736 348,118 351 17,084 100.9% 100.0% 77.3% (3,289) - 3,289 353,961 792 11,181 350,672 792 14,470 (29,568) 792 362 380,240 - 14,108 5. Development Current payment Transfers and subsidies Payment for capital assets 317,348 1,343 475 319,167 4,104 987 100.0% 97.2% 109.6% 16 14 (30) 369,989 481 342 370,005 495 312 2,532 (2,880) (196) 367,473 3,375 508 6. Social Re-Intergration Current payment Transfers and subsidies Payment for capital assets 481,305 249 795,937 489,865 209 102.7% 100.0% (13,803) - 534,047 224 520,244 224 6,165 224 514,079 - 7. Facilities Current payment Transfers and subsidies 1,206,380 79.8% 275,438 1,088,225 1,363,663 (38,432) 1,402,095 Payment for capital assets Subtotal 11,384,409 - 11,384,409 11,122,379 262,030 97.7% 9,831,512 9,251,186 Total 11,384,409 - 11,384,409 11,122,379 262,030 97.70% 9,831,512 9,251,186 DCS Annual Report 2007/08 99
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Department of Correctional Services
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Submission of the annual report to
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Management Structure 01 02 03 04 05
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compromise gains we made in advanci
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and orientation and appropriate pla
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• • • • • • • • •
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parole, and on the facilitation of
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Comparison of significant and prior
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Comparison of significant and prior
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with an overall downward trend and
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Strategy Outputs Strategy A.1.2: Al
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Strategies Outputs Strategy A.2.2:
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Strategies Outputs Service delivery
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Strategies Outputs Integrated Techn
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TABLE 5.2.1 - Personnel costs by pr
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5.3 Employment and vacancies The fo
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TABLE 5.4.1 - Job Evaluation 1 Apri
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TABLE 5.5.2 - Annual turnover rates
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Occupation Employees as at 1 April
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5.6 Employment equity The tables in
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TABLE 5.6.5 - Terminations for the
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Demographics Number of beneficiarie
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TABLE 5.7.4 - Performance related r
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TABLE 5.9.4 - Capped leave 1 Januar
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TABLE 5.11.2 - Misconduct and disci
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TABLE 5.11.7 - Precautionary suspen
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TABLE 5.14.3 - Report on consultant
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