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Programmes » SectorAuditOutcomes

Purpose of the Directorate: Provincial Audit Monitoring and Support (Sector Audit Outcomes)

The Directorate was established to assist Education Departments in improving sector audit outcomes by providing advice, interventions and developing recommendations for enhancement or improvement to the governance, risk management and control processes. Advice and interventions are aimed at the following controls:

(a) the information systems environment;

(b) the reliability and integrity of financial and operational information;

(c) the effectiveness of operations;

(d) safeguarding of assets; and

(e) compliance with laws, regulations and controls.

 

Section 4 of National Education Policy Act, No 27 of 1996 requires that the Minister shall determine national policy for the planning, provision, financing, co-ordination, management, governance, programmes, monitoring, evaluation and well-being of the education sector and may determine national policy for the organisation, management and governance of the national education system.

Chapter 9 of the Medium Term Strategic Framework for the period 2014 -2019 requires that there should be a responsive, accountable, effective and efficient government system.

Name and Surname

Position Held

Contact Number

Focus and Specialization area

Email Address

Ms D. Moodley.Veera

Director

012 357 3857

Compliance monitoring, Computer auditing, forensic investigations, computer forensics, risk management, information systems and programming, advanced data analytics, internal audit, training and development, legal interpretation, financial statement auditing; due diligence, labour relations and consequence management

Moodley.d@dbe.gov.za

Ms F. Chauke

Personal Assistant to the Director

012 357 3854

Administrative and logistical arrangements

Chauke.f@dbe.gov.za

Ms. MM. Motsei

Internal Auditor

012 357 3177

Internal Auditing

Motsei.m@dbe.gov.za

Mr PM. Mbatha

Internal Auditor

012 357 3266

Financial Accounting and IT Auditing

Mbatha.p@dbe.gov.za

Ms F. Ratshisusu

Internal Auditor

012 357 3207

Internal Auditing and Risk Management

Ratshisusu.f@dbe.gov.za

 

THE DIRECTORATE: PROVINCIAL AUDIT MONITORING AND SUPPORT (SECTOR AUDIT OUTCOMES) PROVIDES THE FOLLOWING SERVICES HOWEVER NOT LIMITED TO THE BELOW:

• source of consultants – The Directorate will serve as a means of consultants recommending improvements to audit findings raised by external parties. The services provided comprises of legislation interpretation, governance, risk management, internal controls, performance management, performance information, external auditing, development of financial statements, IT Governance and Management, Computer and Forensics auditing however not limited to the list provided.

• liaison between various stakeholders – The Directorate will serve as a means to liaise with various bodies such as Regulatory Bodies, National Treasury, DPSA, Auditor-General of South Africa in order to encourage consultation and building stakeholder relationships.

• validation and assistance on disclosures using CIPC – The Directorate will assist Provinces in validating information on CIPC which is a common finding in Provinces.

• validation and assistance in validating qualifications – The Directorate will assist Provinces in validating qualifications and appointments in accordance with NIA.

• building capacity and knowledge management – The Directorate will assist in building capacity and knowledge management in Provinces to address recurring findings. Education Audit Tips will be submitted on a monthly basis to share knowledge and best practices. The Audit Tip will be titled “EduAudit”. New Directives will be shared on the webpage of the Directorate to inform employees of new information.

• Assessment of training and development programmes - The Directorate will provide services in validating training and development programmes utilising the ADDIE Model.

 

• Utilisation of SASAMS for improvement of financial management - The Directorate has modified the SASAMS Financial Module for implementation for schools to utilise for developing school financial statements.

 

• Partnership between Department of Labour and Department of Basic Education on registration of UIF - An agreement has been entered into with the Department of Labour to address the backlog of registration of school employees for UIF.

 

• Partnership with Independent Regulatory Board of Auditors (IRBA) to develop guidelines for school audits - An agreement has been entered between the IRBA and the Department to assist in developing standards and guidelines for school audits. The Department is featured on a quarterly basis on the IRBA newsletters on audit matters.

Related Information

Edu-Audit Tip

Section 5 (1) of the Unemployment Insurance Contributions Act states “every employer and every employee to whom the Unemployment Act applies must on a monthly basis, contribute to the Unemployment Insurance Fund.” Schools are required to register their employees for UIF.
Steps to follow: Go to www.labour.gov.za webpage Click on UIF online declarations (UFiling) Click on “Activate my ufiling account” Select “Employer tab”

List of registered auditors

Visit the webpage www.irba.co.za
Click on “Find an RA” Search for “Registered auditor/firm”

Recognised Professions for Accounting Officers

The Companies and Intellectual Property Commission (CIPC) is recognising the following accounting professions for purposes of appointment as accounting officers in terms of the Close Corporations Act, 1984:
1. The South African Institute of Chartered Accountants (SAICA)
2. Auditors registered in terms of the provisions of the Auditing Profession Act, 2005(CA)
3. The Southern African Institute of Chartered Secretaries and Administrators (ICSA)
4. The Chartered Institute of Management Accountants (CIMA)
5. The South African Institute of Professional Accountants (SAIPA)
6. THE IAC who have obtained the Diploma in Accountancy (IAC)
7. The Association of Chartered Certified Accountants (ACCA)
8. The Chartered Institute of Business Management (MCIBM)
9. The South African Institute of Business Accountants (SAIBA)
10. The South African Institute of Government Auditors (SAIGA)
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