FINANCIAL YEAR 1997-1998
Resolution 3/2003
VOTE 5 – EDUCATION AND CULTURE (1997/1998)
3. Non production of expenditure vouchers for audit purposes: R2 321 749,71
REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF VOTE 5 – EDUCATION AND CULTURE OF THE PROVINCIAL ADMINISTRATION OF KWAZULU-NATAL FOR 1997-98 (PR 134/1999)
In paragraph 3.2 on page 5-6 of the above-mentioned Report the Auditor-General refers to expenditure vouchers which could not be produced for audit purposes. The Committee having heard and considered evidence expresses concern over such weaknesses in the control over expenditure vouchers and resolves as follows:
* For the Accounting Officer to submit a report to the Committee by 31 May 2003 on what disciplinary steps were taken against official/s responsible for the unauthorised expenditure; and failing any disciplinary measures taken thus far, what measures will be instituted and against whom;
* The expenditure vouchers referred to above be submitted to the Auditor-General for audit purposes;
* If the vouchers cannot be produced, for the Accounting Officer to submit an affidavit to the Committee by 31 May 2003 detailing what the unauthorised expenditure was for; whether he/she can confirm whether the Department did in fact receive such service/product (please provide whatever documentary proof available); whether he/she can demonstrate that the government received value for money; and what measures the Department has taken to ensure that unauthorised expenditure of this nature will not occur in future;
* If the vouchers cannot be produced, for the Accounting Officer to obtain a Treasury Order to dispense with the production of these vouchers for audit purposes by 31 May 2003, to be submitted to the Auditor-General in terms of section 19(4) of the KwaZulu-Natal Exchequer Act, 1994 (Act No. 1 of 1994);
* If the above is not complied with, the amount of the vouchers in question must be disallowed and recovered or treated as unauthorised in terms of section 21 of the KwaZulu-Natal Exchequer Act, 1994 (Act No. 1 of 1994).
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