CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 07 January 2014 Community Development.
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Transcript of CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13 07 January 2014 Community Development.
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CLEAN AUDIT PROGRAMME - COMMUNITY DEVELOPMENT 2012/13
07 January 2014
Community Development
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INDEX
Introduction Strategic Approach Clean Audit Core Reporting Findings
Related Party and GrantsLeases and ReceivablesPayables and ProvisionDisclosure
Core Asset Management Other findings leading to sec 122 Compliance and AoPO
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INDEX
Introduction:
Strategic Intent:
To sustain the unqualified audit opinion of the 2012/2013 financial year
To achieve a clean audit opinion for the 2013/2014 financial year
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INDEX
Strategic Approach
Confirmation of the resolution and management control of findings that led to a qualification 2011/2012.
Sustain the unqualified audit opinion of the 2012/2013 financial year.
Resolution that led to a qualified conclusion on AOPO. Clean audit opinion 2013/2014.
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INDEX
Clean Audit
28 February 2014: hard close Develop Action Plan to address the gaps Define clean audit and list critical focus areas Develop an action plan List risks Develop a mitigation plan List internal controls deficiencies Develop action plan to address internal controls
deficiencies
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Material Amendments- Section 122Material Amendments- Section 122
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Related Parties and GrantsRelated Parties and Grants
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Leases and receivables
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Payables and Provisions
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Disclosure
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CORE ACCOUNTING: ASSETS
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ASSETS
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ASSETS
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Impairment
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ASSETS
Other findings affecting section 122
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Employee costs and Consumer Debtors/DepositsEmployee costs and Consumer Debtors/Deposits
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Compliance and AOPO related findings
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Compliance and AoPOCompliance and AoPO