2013_14 IDP Review.pdf - KZN Development Planning

the annual report.14. The reported performance against predetermined objectives was evaluatedagainst the overall criteria of usefulness and reliability. The usefulness ofinformation in the annual performance report relates to whether it is presented inaccordance with the National Treasury annual reporting principles and whetherthe reported performance is consistent with the planned development objectives.The usefulness of information further relates to whether indicators and targets aremeasurable (i.e. well defined, verifiable, specific, measurable and time bound) andrelevant as required by the National Treasury Framework for managingprogramme performance information.The reliability of the information in respect of the selected development objectivesis assessed to determine whether it adequately reflects the facts (i.e. whether it isvalid, accurate and complete).15. There were no material findings on the annual performance report concerning theusefulness and reliability of the information.Additional matters16. Although no material findings concerning the usefulness and reliability of theperformance information was identified in the annual performance report, I drawattention to the following matters below.No documented standard procedures17. The municipality did not have documented and approved internaloperating procedure manuals to address collection, recording, processing,monitoring and reporting of performance information to enable consistentcollection and reporting on its selected development objectives, as required bysection 62(1)(b) and (c) of the MFMA.No performance report for Uthukela Water18. The district municipality did not submit a performance report for Uthukela Water,as required by section 72(1)(a)(iv) of the MFMAMid-year budget and performance assessment was not in the requiredformat19. The mid-year budget and performance assessment of the municipality was not inthe format specified in schedule C of the Local Government budget regulations, asrequired by section 72(1)(a)(i) of the MFMA.Compliance with laws and regulations20. I performed procedures to obtain evidence that the municipality has complied withapplicable laws and regulations regarding financial matters, financial managementand other related matters. My findings on material non-compliance with specificmatters in key applicable laws and regulations as set out in the General Noticeissued in terms of the PAA are as follows:Draft 2013/2014 IDP Review Page 287Prepared by Umzinyathi District Municipality22 March 2013