(1)(a)(i) and (ii) and (2)(a)(i)(aa), (bb), (cc) and (ii)(aa) and (bb).
The following details are applicable in respect of expenditure found to be irregular expenditure in the 2014/2015 financial year:
Details of irregular expenditure |
Cases |
Actions taken |
Amount recovered from employees |
2014/2015 |
Catering |
1 |
Verbal warning |
R 0.00 |
R 17 370.00 |
Food & Beverages |
1 |
Written warning |
R 0.00 |
R 25 229.58 |
Furniture |
1 |
Written warning |
R 0.00 |
R 9 102.00 |
Repairs |
1 |
Verbal warning |
R 0.00 |
R 24 453.00 |
Security Services |
1 |
Verbal warning |
R 0.00 |
R 7 085.00 |
Storage Fees |
1 |
Verbal warning |
R 0.00 |
R 3 657.50 |
Total |
6 |
R 0.00 |
R 86 897.08 |
For the period 1 April 2015 to date no irregular expenditure was found to be irregular of nature.
(1)(b)(i) and (ii) and (2)(b)(i)(aa), (bb), (cc) and (ii)(aa) and (bb).
The following details are relevant to amounts found to be fruitless and wasteful expenditure in the 2014/2015 financial year:
Details of fruitless and wasteful expenditure |
Cases |
Actions taken |
Amount recovered from employees |
2014/2015 |
Penalties on License Fees |
42 |
Liability investigation conducted to determine recoverability |
R 1 822.80 |
R 72 357.25 |
Accommodation |
8 |
Liability investigation conducted to determine recoverability |
R 46 631.00 |
|
Air/Bus Tickets |
5 |
Liability investigation conducted to determine recoverability |
R 1 765.50 |
|
Non attending of courses |
4 |
Liability investigation conducted to determine recoverability |
R 590.00 |
R 2 474.00 |
Incorrect Payment |
1 |
Liability investigation conducted to determine recoverability |
R 14 443.71 |
|
Penalty Municipal Account |
1 |
Liability investigation conducted to determine recoverability |
R 2 000.00 |
|
Telecommunications |
1 |
Liability investigation conducted to determine recoverability |
R 1 122.30 |
|
Total |
62 |
R 2 412.80 |
R 140 793.76 |
For the period 1 April 2015 to date no expenditure was found to be fruitless and wasteful expenditure.
In respect of fruitless and wasteful expenditure, the outcome of a liability investigation being conducted to determine recoverability can result in the following:
If the category of irregular expenditure is considered, it reflects the incurrence of expenditures by members countrywide mainly where procurement prescripts were not technically complied with. The Department did however receive the goods or services. In each such incident reported, a due process of investigation, determination of responsibility and consideration of disciplinary steps are considered. Preventative control measures such as procurement authority, segregation of duties, and registration/rotation of suppliers regarding quotations, exception reporting and certification, limit irregular and fruitless expenditures. The formal process of assessment as indicated is via the Supply Chain Management (BAC) mechanism.
It should be noted that 2014/15 figures are still being audited by the Auditor-General as part of the year-end audit process, and could change.