Nkomazi Local Municipality 20 - Co-operative Governance and ...

PAYE incorrectly calculatedPayment advance approvedsubsequent to payment datePayroll supervisory controls not inplaceEmployees with invalid ID numbersId number linked to more than oneemployee- Exception report to be included in standard monthly reporting packService provider to investigate the program calculationsProper monitoring will be conducted going forwardAll payments to be authorised prior to payment byManager: ExpenditurePayroll report to be signed off monthly by the CFO and Manager: FinancialAccounting as part of the standard monthly reconciliationsService provider to be requested to change program not to accept invalidID numbers and or duplicate numbersEmployees with invalid numbers will be removed from the systemEmployees could not be verifiedSupporting documents not availablefor audit testsAttendance registers inaccurateIncorrect leave days use forprovision for leaveLeave taken not supported bysubstantiating documentsNo list of vacancy availableAnnual leave taken less than 16 daysProper notice of terminationservice not givenofRisk assessment process notdocumented and fraud preventionplan not developedInventory controls not implementedNo creditor reconciliations areperformed between the supplierstatement and the municipality’screditor recordsArrange personal meeting in conjunction with HR whereby employeeidentify him/herself and simultaneously obtain copy of ID, bank details,taxation information and residential details to update both HR and Payrollrecords.Application of National Housing Policy as per conditions of employmentSigned rental contracts should be filed in the relevant housing fileAttendance registers should be maintained, which should be reviewed byline managers prior to submissionEmployees files to be properly safeguardedThe audit process will be coordinated from the office of the MunicipalManager to ensure that all departments are involvedAttendance registers should be maintained, which should be reviewed byline managers prior to submissionAn electronic calculation will be introduced to calculate the liabilitySpecial leave and maternity leavenot to be authorised by line managers without supporting documentsAll applications to be in writingThis list will be updated monthly and included in the monthly reportingpackAll line managers to ensure that the minimum leave is taken in a calendaryearHuman Resources will sent letters to all employees reminding them to takeleave. Failure to do so will result in leave days being forfeitedLine managers to ensure that if an employee disappears for two days, HR benotified. The notice of termination policy will be reviewedRisk management plans will be developedDepartmental plans for all directorates will be developedFraud Prevention Plan in process of being approved by CouncilImplementation of computerized stock systemKeeping track of all stock movement, quantities and valuationIssue notes to be given to recipients of stockProper filing of all stock documentationCompiling inventory policyPrior to implementing a computerized system, procedures for a manualsystem will be designedCreditors will be reconciled on a monthly basis using a creditorsreconciliation templateThese Reconciliations will be reviewed by the Manager Financial AccountingNo payments to be affected without reconciliation being attach to paymentpackageInvoices processed and certified Manager Financial Accounting to ensure that the invoices are processed onNKLM Integrated Development Plan 2012_2013 139