Department of Police – Portfolio Committee Auditor General’s perspective 13 March 2012
Department of Police – Portfolio CommitteeAuditor General’s perspective
13 March 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
TIMELINES
44
Plan the audit
Obtain financial statements
Execute procedures on AFS and finalise audit
Prepare management letter
Execute the audit
Audit at national levelRegional assignments
Audit of predetermined objectives
Supply chain management
Human resources
Other components (G&S, other)
Provide draft audit reportProvide final audit report
Aug - Nov
31 May
June - July
30 June
15 July
31 July
Nov - June
Ending: 31 May
Feb - March
55
Police station / Units selected (25)– audit plan
Station / Unit ProvinceForensic Forensic (Pretoria)
Garankuwa Gauteng Province
Phokeng (Rustenburg) North West Province
Thohoyandou (Tzaneen) Limpopo Province
Worcester Western Cape Province
Ermelo Mpumalanga Province
Upington Northern Cape Province
Thabong (Welkom) Free State Province
Phoenix KwaZulu-Natal Province
Kraaifontein Western Cape Province
Nelspruit Garage Mpumalanga Province
Mitchells Plain LCRS Criminal Record Centre
66
Police station / Units selected – audit planStation Unit Province
Eastern Cape Province Eastern Cape Province
Pretoria Central Gauteng Province
Durban Central KwaZulu-Natal Province
East London Eastern Cape Province
KwaZulu-Natal Province KwaZulu-Natal Province
National Intervention Unit (Pretoria) Head Office Division
Pretoria Basic Training Provis. Training
National DPCI Directorate for Priority Crime Investigation
Surprise visits (commencing on the 5 March)
Elsies Rivier Western Cape Province
Surprise visit Mpumalanga Province
Surprise visit Gauteng Province
Surprise visit Free State Province
Surprise visit Eastern Cape
7
KEY FOCUS AREAS
8
LEASES
9
Leases:
DPW don’t pay their accounts.
The challenge for SAPS – Landlords does not allow SAPS officials to have access to
some of the buildings
10
AUDIT OF SUPPLY CHAIN MANAGEMENT
11
Background on SCM
SAMPLE
FOLLOW-UP OF PREVIOUS REPORTSRANDOMTRANSVERSALCAATs
•Possible fictitious suppliers
•Prohibited suppliers
•Interest in suppliers
Armscor, SITA, National Treasury
Internal audit Previous yearsMedia reportsPerformance
reports
Auditing 27 tenders (in
process)
Only 10 tenders awarded
during 2011
12
Request from the Minister
Factual finding report will be submitted with regards to:
• Composition of the BAC committee
• Process followed for condoning of expenditure
Brigadiers and Generals on the panel of the BAC
13
Other matters of SCM
Comparing the current year contract register 2011/12 with the Schedule of Procurement Plan - numerous
planned tenders have not been advertised or they were either advertised and cancelled
No construction contracts were awarded in the 2011/12 year.
40 SAPS official was identified who traded with the department without obtaining prior permission
Rotation of suppliers is still a challenge
SCM Policy is outdated and does not take into consideration compliance to the CIDB (Construction
Industry Development Board Act)
14
AUDIT OF PREDETERMINED OBJECTIVES
1515
Audit criteria
Main criteria Sub-criteria
1. Compliance with reporting requirements
Existence
Timeliness
Presentation
Measurability
Relevance
Consistency
Validity
Accuracy
Completeness
1616
GOING FORWARD
Auditing the Annual Performance Plan of
2011/2012
1717
Annual Performance plan 2011/2012
1818
– Understanding and testing of the internal policies, procedures and controls related to the management of performance information.
– Understanding and testing of systems and controls relevant to collecting, monitoring and reporting performance information.
– Understanding and testing of the internal policies, procedures and controls related to the management of performance information.
– Understanding and testing of systems and controls relevant to collecting, monitoring and reporting performance information.
Audit Approach
1919
Existence of performance informationConsistency of performance information between:Strategic/annual performance plan, quarterly reports and annual performance reportPresentation in annual reportReliability of reported performance information
Audit and compare reported performance information to relevant source documentation and conduct procedures to ensure validity, accuracy and completeness of reported performance information
STRATEGIC MANAGEMENTANNUAL REPORT
DIVISIONSCOMBINE INFORMATION,
SUBMIT
PROVINCIALVERIFY, COMBINE, SUBMIT
CLUSTER LEVELVERIFY, COMBINE, SUBMIT
STATIONS/UNITSSUPPORTING DOCUMENTATION
2020
Current year performance indicators
2020
Indicator: reduces the number of serious crimes, contact crimes and
trio crimes
Indicator: Increase the number of recoveries as a result of policing by focusing on: stolen and lost firearms, robbed vehicles, illicit
drugs and liquor
Indicator: Reduce the number of escape incidents from police
custody
Indicator: Increase the recovery of state owned firearms
Indicator: New Applications for firearm licenses, processed (90
days)
CASE DOCKETS FROM CAS
OPERATIONAL PLAN & SUCCESS REPORTSAPS 13 REGISTER
NOTIFICATION FORM
SAPS 521(f)
86 Register / FRS
FRS
FRS
CAS
OPAMFRS
Circulation
CASVISIBLE POLICING
2121
Current year performance indicators
2121
Indicator: Detection rate for contact crime, crime against
woman and children
Indicator: Percentage of court ready case dockets for contact
crime, crime against woman and children
Indicator: Detection rate for serious commercial crime- related
charges
CASE DOCKETS
CASE DOCKETS
SAPS 3M CASE DOCKETS & CAS
REGISTERED ON CASE CONTROL REGISTER
CAS
CAS
CAS
DETECTIV
E SERVICE
S
2222
Challenges from last year:
• Logistics of the Department – supporting documents might not be available at station level due to documents being at for example courts / inspections.
• The difficulty of obtaining supporting documents / information (included but are not limited to: Case dockets, Occurrence book, SAPS 13 register, 184 register, approved plans, )
2323
Challenges for the current year:
• Completeness of CAS – how does a station commander know that all cases that needs to be registered are registered (OB, IR reports, IB)
• Incomplete documenting of IR (no audit trail). No link between IR and CAS number.
• Drugs on OPAM – measurement / type / inconsistencies
• Firearm licenses – system does not support the target – date are typed in on the system
• FRS – no internal controls at some police stations
2424
STRATEGIC MANAGEMENTANNUAL REPORT
DEVISIONSCOMBINE INFORMATION,
SUBMIT
PROVINCIALVERIFY, COMBINE, SUBMIT
STATIONS / UNITSUPPORTING DOCUMENTATION
Going forward
2525
DISCUSSION AND QUESTIONS
2626
Auditing to build public confidence