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Tuesday, 29 October 2013] 4857last quarter of the period under review the Department’s expenditurepattern had completely recovered and only 0.2 percent variance inspending was recorded.4.2.2 Adjustments for 2012/13.Table 4 below indicates all the adjustments that were effected in 2013/14per Programme with percentages.Table 4: Budget adjustmentsProgrammeMain AppropriationAdjustment EstimatesBudget after shiftsapproved by NationalTreasuryVirementsFinal Budget(Adjustment estimateplus/ minus virement)Actual Amount spentOver/ underexpenditure% SpentVirement as a % ofbudgetR’000 R’000 R’000 R’000R’000 R’000 R’000% %Administration 195,043 191,936 181,936 12,712 179,224 179,224 - 100% -1.4%Policy and 787,994 793,395 793,395 629 794,024 794,024 - 100% 0%KnowledgeServicesInternational 46,834 41,830 31,830 13,038 28,792 27,133 1,659 94.2% -6.5%TourismDomestic 337,450 436,982 366,982 25,121 372,103 371,578 525 99.9% 1.5%TourismTotal 1,367,321 1,374,143 1,374,143 - 1,374,143 1,371,959 2,184 99.4%4.2.3 Auditor General ReportThe Department obtained an unqualified audit for the 2012/13 financialyear whilst South African Tourism also received an unqualified and nomatter of emphasis report for the 12 th consecutive year. The only majorfinding of the Auditor-General is in regard to material misstatements ofdisclosure notes. This amounted to non-compliance with section 40(1) ofthe Public Finance Management Act. The misstatements were in regard toasset management. The information in the asset register did not matchinformation provided in the disclosure notes. However the Department wasable to avoid a qualification due to the correction of material statementsduring the audit process. The Auditor-General suggested the followingremedial actions:• Review of financial statements against applicable reportingframeworks needs to be enhanced to ensure that there are nomaterial adjustments made to financial statements.• Management should perform monthly reconciliation between theasset register (s) and the amount reflected in the financial systemand the supporting documentation need to be reviewed forcorrectness.ANNOUNCEMENTS, TABLINGS AND COMMITTEE REPORTS NO 147─2013