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