2005/2006 - SANParks

ANNUAL FINANCIAL STATEMENTSfor the year ended 31 March 20062006South African National Parks5.1 Internal controlDuring the fi nancial year, controls were not always operating effi cientlyand effectively as required by section 51(1)(a)(i) of the PFMA and arehighlighted by the following:a) Head Offi cei) With regard to the information systems environment certainaspects of security procedures and a disaster recovery planwere not in place.ii) Controls regarding certain control accounts in use at SANParksduring their day- to-day operations were not properly implementedand maintained.b) Parksi) Various problems were encountered regarding the bankreconciliation process and certain control accounts at parks.ii) There are inadequate or poor controls regarding daily cash-ups.iii) Controls over fuel to ensure proper safeguarding of assets areinadequate.5.2 Compliance with Treasury RegulationsSANParks entered into a fi nance lease without prior approval by the Ministerof Finance as required by section 66(3) of the PFMA. At year-end approvalfor the lease was requested but had not yet been received.6. APPRECIATIONThe assistance rendered by the staff of SANParks during the audit issincerely appreciated.FOR AUDITOR-GENERALPretoria31July 2006105