Chapter 2 - P rogramme 1 - Department of Defence

| Department of Defence |
Table 2.7 Financial Services Outputs for FY 2007/08 (continued)
Output Performance Measure Target Actual Achievement
Financial accounting
service to the
Department of
Defence, as directed
by the Chief Financial
Officer
Cost-effective service
delivery compliance
within the regulatory
framework; sound
financial defence
decisions; unqualified
audit reports
A financial accounting
service to the
Department according
to the current
regulatory framework
and programme/budget
structure
Regulatory framework largely complied with;
audit report qualified with regard to travel and
subsistence, regional services council levies,
accruals, receivables, clearing account as well as
unauthorised, irregular, fruitless and wasteful
expenditure – corrective measures implemented
as follows:
• Travel and subsistence prepayment and
advances – programme developed and
implemented to provide an audit trail of
source documents;
• Regional Service Council levies – grants were
recalculated and partially paid by the end of
March 2008;
• Accruals – departmental instructions were
promulgated to ensure correct disclosure in
future financial statements;
• Receivables – Services and Divisions were
instructed to provide required information
within the prescribed timeframes;
• Clearing account – reconciliation was done
and submitted to the Auditor-General; and
• Unauthorised, irregular, fruitless and wasteful
expenditure – departmental policy is in the
process of development, to be promulgated
in the next financial year.
Outputs achieved through the corporate financial
asset and annual reporting service were:
• All collectable debt collected;
• Irrecoverable debt written off;
• Accurate cash-flow projections;
• Managed Department of Defence bank
account;
• Accurate books of account; and
• Accurate Annual Financial Statements.
Outputs achieved through a stores, services and
related service were:
• Revenue collected and accounted for;
• Cash service rendered to clients as specified;
• State monies safeguarded and correctly
accounted for;
• Acceptance of corporate Department of
Defence;
• Telephone accounts, overseas debt and
freight transport accounts; and
• Supplier accounts received and correctly paid.
Outputs achieved through the personnel
remuneration service were:
• Timely and accurate personnel and
personnel-related payments; and
• Timely and accurate creditor payments.
43 Annual Report FY 2007 - 2008
| Chapter 2 - Programme 1: Administration |