1. Audit outcomes of Human Settlements portfolio
Financial year ended 31 March 2012
10 October 2012

2. Reputation promise/mission
The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

3. Independent assurance
Combined Assurance on risk management in the Public Sector
Management assurance
First level of assurance
Oversight assurance
Second level of assurance
Independent assurance
Third level of assurance
Senior manage-ment
Accounting Officer / Authority
Executive Authority
Legal & Risk Committee
Audit Committee
Oversight
Internal Audit
Coordinating Institutions
External audit
Required Assurance Levels
Extensive
Extensive
Moderate
Moderate
Moderate
Limited
Extensive
Limited
Extensive
Actual Assurance Levels
Extensive
Moderate
Limited
Moderate
Moderate
Limited
Extensive
Limited
Extensive
Meets required
level of assurance however no internal audit was appointed.
Significantly lower than required
level of assurance
Provides some level of the required
level of assurance

4. Three year audit outcome* * **
* Applicable to all 11 entities.
** Not applicable to Social Housing Regulatory Authority

5. Drivers of Internal Control
Leadership
Financial
Governance
NDHS
NHBRC

6. Movement in key controls

7. Status of focus area
R = Repeat
N= New
A = Cleared

8. Material misstatements in submitted financial statements

9. Areas of qualification in financial statement

10. Movement in detailed financial statement qualifications

11. Predetermined objectives( PDO) findings
Auditees with no PDO findings
Auditees with PDO findings

12. Findings on compliance with laws and regulations
Auditees with no compliance findings
Auditees with compliance findings
*Other areas include revenue management, internal audit, financial misconduct, human resource management and capital assets.
Strategic planning
Procurement
Material corrections
Unauthorized/irregular
Expenditure management
Transfers and conditional grants
Revenue
Financial misconduct IA HR
Asset
NDHS R A N
NHBRC
TOTAL
2/2
1/2
0/2

13. Unauthorised, Irregular and Fruitless and wasteful expenditure

14. Summary of findings on SCM

15. HR Management- Key findings
2012
HR Planning
Management of vacancies
Appointment process
Performance management
Acting Positions
Management of Leave, suspensions
NDHS N R
NHBRC
TOTAL
1/2
* Findings as per the audit report

16. Root Causes