SAMSA Annual Report 2015 - 2016

CHAPTER 06 AUDITOR GENERAL’S REPORT AUDITOR GENERAL’S REPORT CHAPTER 06
AUDITOR GENERAL’S REPORT
AUDITOR GENERAL’S REPORT
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE SOUTH AFRICAN MARITIME SAFETY AUTHORITY
REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON THE SOUTH AFRICAN MARITIME SAFETY AUTHORITY
14. The material findings in respect of the selected programmes are as follows:
RELIABILITY OF REPORTED PERFORMANCE INFORMATION
PROGRAMME 3 - MARITIME SAFETY
USEFULNESS OF REPORTED PERFORMANCE INFORMATION
15. Treasury Regulation 30.1.3(g) requires the annual performance plan to form the basis for the annual report, therefore requiring
consistency of objectives, indicators and targets between planning and reporting documents. A total of 25% of reported targets
were not consistent with those in the approved annual performance plan.
16. The FMPPI requires that performance indicators should be well defined by having clear definitions so that data can be collected
consistently and is easy to understand and use. A total of 25% of indicators were not well defined.
21. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure
reliable reporting of actual achievements against planned objectives, indicators and targets. I was unable to obtain the information
and explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due
to the fact that the auditee could not provide sufficient appropriate evidence in support of the reported performance information.
PROGRAMME 7 – MARITIME SECTOR DEVELOPMENT
USEFULNESS OF REPORTED PERFORMANCE INFORMATION
22. The FMPPI requires that performance targets should specify the period or deadline for delivery. The target was not time bound.
RELIABILITY OF REPORTED PERFORMANCE INFORMATION
RELIABILITY OF REPORTED PERFORMANCE INFORMATION
17. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure
reliable reporting of actual achievements against planned objectives, indicators and targets. I was unable to obtain the information
and explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due
to the fact that the auditee could not provide sufficient appropriate evidence in support of the reported performance information.
23. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure
reliable reporting of actual achievements against planned objectives, indicators and targets. I was unable to obtain the information
and explanations I considered necessary to satisfy myself as to the reliability of the reported performance information. This was due
to the fact that the auditee could not provide sufficient appropriate evidence in support of the reported performance information.
PROGRAMME 4 – MARITIME SECURITY
ADDITIONAL MATTER
USEFULNESS OF REPORTED PERFORMANCE INFORMATION
24. I draw attention to the following matter:
18. I did not identify any material findings on the usefulness of the reported performance information for the Maritime Security.
ACHIEVEMENT OF PLANNED TARGETS
RELIABILITY OF REPORTED PERFORMANCE INFORMATION
19. The FMPPI requires auditees to have appropriate systems to collect, collate, verify and store performance information to ensure
reliable reporting of actual achievements against planned objectives, indicators and targets. Adequate and reliable corroborating
evidence could not be provided for the reported achievements against planned targets of 33.3%.
25. Refer to the annual performance report on pages 083 to 097 for information on the achievement of the planned targets for the
year. This information should be considered in the context of the material findings on the usefulness and reliability of the reported
performance information in paragraphs 15 – 23 of this report.
COMPLIANCE WITH LEGISLATION
PROGRAMME 5 – MARITIME ENVIRONMENTAL PROTECTION AND CLIMATE CHANGE
USEFULNESS OF REPORTED PERFORMANCE INFORMATION
26. I performed procedures to obtain evidence that the public entity had complied with applicable legislation regarding financial
matters, financial management and other related matters. My material findings on compliance with specific matters in key
legislation, as set out in the general notice issued in terms of the PAA, are as follows:
20. The FMPPI requires that performance targets should be measurable. A total of 33.3% of targets were not measurable.
BUDGETS
27. Expenditure was incurred in excess of the approved budget, in contravention of section 53(4) of the PFMA.
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