Annual Report 2018 / 2019 INDEPENDENT POLICE INVESTIGATIVE DIRECTORATE VOTE NO. 20 ANNUAL REPORT 2018/2019 FINANCIAL YEAR 1 Annual Report 2018 / 2019 Table of Contents PART A: GENERAL INFORMATION ...................................................................................................................4 1. DEPARTMENT GENERAL INFORMATION ..............................................................................................5 2. LIST OF ABBREVIATIONS/ACRONYMS ..................................................................................................7 3. FOREWORD BY THE MINISTER .............................................................................................................8 4. DEPUTY MINISTER STATEMENT ............................................................................................................9 5. REPORT OF THE ACCOUNTING OFFICER ..........................................................................................10 6. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT ..........................................................................................................................15 7. STRATEGIC OVERVIEW ........................................................................................................................16 7.1. Vision ...............................................................................................................................................16 7.2. Mission.............................................................................................................................................16 7.3. Values ..............................................................................................................................................16 8. LEGISLATIVE AND OTHER MANDATES ...............................................................................................16 Constitutional Mandate .....................................................................................................................................16 Legislative Mandates ........................................................................................................................................16 9. ORGANISATIONAL STRUCTURE ..........................................................................................................17 10. ENTITIES REPORTING TO THE MINISTER ..........................................................................................18 PART B: PERFORMANCE INFORMATION .......................................................................................................19 1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES ...................................................20 2. OVERVIEW OF DEPARTMENTAL PERFORMANCE .............................................................................20 2.1 Service Delivery Environment..........................................................................................................20 2.2 Service Delivery Improvement Plan.................................................................................................21 2.3 Organisational Environment ............................................................................................................21 2.4 Key Policy Developments and Legislative Changes........................................................................21 3. STRATEGIC OUTCOME ORIENTED GOALS ........................................................................................22 4. PERFORMANCE INFORMATION BY PROGRAMME ............................................................................22 4.1 Programme 1: Administration ..........................................................................................................22 4.2 Programme 2: Investigation and Information Management .............................................................26 4.3 Programme 3: Compliance Monitoring and Stakeholder Management ...........................................32 5. TRANSFER PAYMENTS .........................................................................................................................35 6. CONDITIONAL GRANTS ........................................................................................................................35 7. DONOR FUNDS ......................................................................................................................................35 8. CAPITAL INVESTMENT ..........................................................................................................................35 2 Annual Report 2018 / 2019 Table of Contents STATISTICAL REPORT ......................................................................................................................................36 PART C: GOVERNANCE ...................................................................................................................................73 1. INTRODUCTION .....................................................................................................................................74 2. RISK, COMPLIANCE AND ETHICS MANAGEMENT .............................................................................74 3. FRAUD AND CORRUPTION ...................................................................................................................74 4. MINIMISING CONFLICT OF INTEREST.................................................................................................75 5. CODE OF CONDUCT .............................................................................................................................75 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES..............................................................................75 7. PORTFOLIO COMMITTEES ...................................................................................................................76 8. SCOPA RESOLUTIONS ..........................................................................................................................77 9. PRIOR MODIFICATIONS TO AUDIT REPORTS ....................................................................................77 10. INTERNAL AUDIT AND AUDIT COMMITTEES.......................................................................................77 11. AUDIT COMMITTEE REPORT ...............................................................................................................79 PART D: HUMAN RESOURCE MANAGEMENT ...............................................................................................85 1. INTRODUCTION .....................................................................................................................................86 2. OVERVIEW OF HUMAN RESOURCES .................................................................................................86 3. HUMAN RESOURCES OVERSIGHT STATISTICS ................................................................................87 PART E: FINANCIAL INFORMATION ..............................................................................................................104 REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON VOTE NO. 20: INDEPENDENT POLICE INVESTIGATIVE DIRECTORATE .....................................................................................................................106 ANNUAL FINANCIAL STATEMENTS ................................................................................................................ 111 3 \mes?m?m - Wm WW GENERAL INFORMATION .?rr I I . I Annual Report 2018 / 2019 1. DEPARTMENT GENERAL INFORMATION PHYSICAL ADDRESS: City Forum Building 114 Madiba Street PRETORIA POSTAL ADDRESS: Private Bag X941 PRETORIA 0001 TELEPHONE NUMBER/S: +27 12 399 0000 FAX NUMBER: +27 12 399 0144 EMAIL ADDRESS: info@ipid.gov.za WEBSITE ADDRESS: www.ipid.gov.za 6 Annual Report 2018 / 2019 2. LIST OF ABBREVIATIONS/ACRONYMS AGSA Auditor General of South Africa AO Accounting Officer APP Annual Performance Plan Assault GBH Assault with intent to do Grievous Bodily Harm BBBEE Broad Based Black Economic Empowerment CFO Chief Financial Officer CMS Case Management System COE Compensation of Employees CPF Community Policing Forum DPP Director of Public Prosecutions DPSA Department of Public Service Administration EU European Union GITO Government Information Technology Officer HOD Head of Department ICD Independent Complaints Directorate ICT Information and Communication Technology IPID Independent Police Investigative Directorate MEC Member of Executive Council MP Member of Parliament MPS Municipal Police Services MTEF Medium Term Expenditure Framework NDP National Development Plan NPA National Prosecuting Authority NCOP National Council of Provinces PFMA Public Finance Management Act PCP Portfolio Committee on Police PPP Public Private Partnership SAPS South African Police Services SCM Supply Chain Management SDIP Service Delivery Improvement Plan SITA State Information Technology Agency SMME Small Medium and Micro Enterprises SOP Standard Operating Procedure SPP Senior Public Prosecutor TR Treasury Regulations 7 Annual Report 2018 / 2019 3. FOREWORD BY THE MINISTER The fight against state capture, corruption and crime is amongst one of the top priorities of the 6th administration. The public’s trust has to be restored and enhanced in the law enforcement agencies due to recent events of state capture, corruption and crime. It is therefore important that institutions such as the IPID should continuously strive for the highest possible levels of professionalism in order to gain public trust and confidence. For the Ministry to achieve the National Development Plan (NDP) vision 2030 relating to the professionalization of the SAPS and strengthening accountability, IPID should be supported and appropriately funded. For the IPID to secure its operational and structural independence as confirmed by the Constitutional Court, it is important that it has a stable leadership. The position of the Executive Director became vacant during the year under review as a result of the contract of the former Executive Director ending. I have prioritized the filling of the position so that the fight against criminality and corruption against members of SAPS and MPS is not deterred in any way. I am also hopeful that Parliament will finalise the amendment of the IPID Act in order to further strengthen the entity and safeguard its independence The IPID continues to have a limited budget allocation since its inception which I personally acknowledged in the Budget Vote in Parliament. Whereas the country’s fiscal position is currently unstable, I will continuously encourage all entities within the Ministry to share resources where necessary and within legal framework. I wish to commend the IPID for having significantly improved its performance which includes securing 91 criminal convictions and 207 departmental convictions. Furthermore, the department received unqualified audit opinion with reduced number of findings and the management is working towards the achievement of clean audit. I urge and encourage the IPID to remain focus on discharging its legislative mandate without fear, favor or prejudice. I fully support the drive to clean out any corrupt officials within SAPS and MPS. General Ge ene n ral BH Cele Minister of Police (MP) Date: 23 September 2019 8 Annual Report 2018 / 2019 4. DEPUTY MINISTER’S STATEMENT As the South African Police family, we have remained astutely conscious of the centrality of the trust and confidence of our people in the police as an integral part of preventing and combating crime as we strive towards the NDP’s 2030 vision of a crime free society. Therefore, eradication of misconduct and corruption within the South African Police Service (SAPS) and Municipal Police Service (MPS) is one of our top priorities and will be supported at all costs. It is on these grounds that we continue to support the Independent Police Investigative Directorate (IPID) in the execution of its mandate as it protects the citizens of the Republic who become victims of crimes from members of the SAPS or MPS. The progress and inroads made by the IPID in investigating criminality within the SAPS and MPS has been noted by the Ministry and we believe these made the IPID an active role player as a law enforcement agency. In line with the South African government’s approach on community involvement in crime prevention and crime fighting interventions, we note with pride that the IPID embarked on a drive to educate and create awareness on its role in the fight against crime and protecting human rights. To that end, the IPID successfully conducted 106 community outreach events nationally. However, much still need to be done in strengthening partnerships with the Community Policing Fora at a provincial and local level. The Ministry commends the IPID for the overall improvement in the achievement of its objectives and pledges its continued support on the Department’s efforts of extending its reach to the wider South African community. _______________________ Mr C Mathale Deputy Minister of Police (MP) 13 September 2019 9 Annual Report 2018 / 2019 5. REPORT OF THE ACCOUNTING OFFICER Overview of Operations of the Department In the last month of the financial year under review, I took over the baton from my predecessor with full knowledge that this is a position that has huge leadership expectations in terms of responsibilities and also challenges. I am aware that our communities expect their constitutional rights to be protected where South African Police Services (SAPS) and Municipal Police Service (MPS) members have violated them. Undoubtedly, Independent Police Investigative Directorate (IPID) has dedicated and committed personnel that need to be applauded for their ethics and commitment to service delivery. Despite the limited resources, the Department managed to achieve 83% of its planned targets. The following are the highlights: • Improvement of performance from 65% to 83% when compared to previous financial year, • 1 989 docket referrals to the National Prosecuting Authority (NPA) for decision, • 766 cases are on the court roll, • Secured 91 criminal convictions, • 2 338 recommendations were referred to SAPS, of which 1 464 were positive recommendations and 874 negative recommendations, • Secured 207 disciplinary convictions, • Obtained an unqualified audit opinion, • Managed and significantly reduced previously reported accruals, and • Successfully litigated to prevent counter investigation against IPID investigators. During the period under review a total of five Satellite Offices in Eastern Cape, Free State, KwaZulu-Natal, Northern Cape and North West had to be closed due to the Department not being able to afford operational costs. It is envisaged that this decision may be revisited should the Department receive additional funding. However, I will be failing not to commend our investigators who despite the long and tiring distances that they normally travel to do their work, they still do it with pride. The Department has been trying to fully implement Section 23 of the IPID Act, wherein IPID investigators conditions of service are required to be on par with that of SAPS detectives. There have been delays due to external stakeholder dependencies. The amendment of the IPID Act which was due have been finalised on 06 September 2018 is yet to be finalised. The Bill was processed by the National Assembly and referred to the National Council of Provinces, however the fifth Parliament was dissolved before it could engage on the Bill. Whilst the Department acknowledges the additional funding that was received from the SAPS for the 2018 MTEF; however, there are still key ICT projects that are still outstanding, such as back-ups solutions and disaster recovery. In addition to the afore-mentioned challenges, the IPID is yet to implement the Farlam Commission Recommendations that were issued in 2015 and also the Expansion Strategy that was presented and adopted by Portfolio Committee on Police as well as the Select Committee on Security and Justice due to lack of funding. We will await the finalization of the full amendment of the IPID Act. However, IPID will continue its business to ensure the attainment of its constitutional and legislative obligations. 10 Annual Report 2018 / 2019 Overview of the financial results of the Department: • Departmental receipts 2018/2019 Departmental receipts Estimate Actual Amount Collected R’000 R’000 (Over)/ Under Collection Estimate R’000 R’000 (Over)/ Under Collection Actual Amount Collected R’000 R’000 Sale of goods and services other than capital assets 158 113 45 104 108 (4) Interest, dividends and rent on land 12 13 (1) 8 12 (4) - 45 (45) - - - Financial transactions in assets and liabilities 121 114 7 106 139 (33) Total 291 285 6 218 259 (41) Sales of capital assets • 2017/2018 Programme Expenditure Programme Name 2018/2019 2017/2018 Final Appropriation Actual Expenditure (Over)/ Under Expenditure Final Appropriation Actual Expenditure (Over)/Under Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Administration 106 231 106 090 141 84 395 84 387 8 Investigation and Information Management 196 215 196 215 - 160 576 160 576 - Compliance Monitoring and Stakeholder Management 12 667 12 526 141 10 511 10 372 139 315 113 314 831 282 255 482 255 335 147 Total Programme 1: Administration The overall expenditure incurred by Programme 1: Administration as at 31 March 2019 is R106 090 000 or 99.87% of the allocated budget. The delays in filling the newly created funded vacant positions resulted in slow spending on Compensation of Employees throughout the financial year as the majority of such vacant positions, 14 out of 27 posts were created in Programme 1: Administration. In Goods and Services, the bulk of the expenditure was mainly on centralised support services such as Information and Communication Technology (ICT) and office leases which include the National Office monthly outstanding lease payment from the previous financial year, 2017/18. With regard to the Machinery & Equipment, the centralised services such as security and ICT services resulted in the procurement of security equipment and computer equipment from Programme Administration for various programmes including Provincial Offices. 11 Annual Report 2018 / 2019 Programme 2: Investigation and Information Management The overall spending in Programme 2: Investigation and Information Management is R196 215 000 or 100% of the allocated budget. Due to the size of the Programme, the bulk of spending continued to be on Compensation of Employees which includes Investigators salaries and their overtime claims. The Programme also experienced the delays in filling of both new and old vacant positions, however with internal shifting of funds it remained within the allocated budget. The management decision on filling of the identified lower level positions by internal candidates resulted into vacancies as the filling of vacant position created another vacant position at a different level which ultimately affected the spending in Compensation of Employees (COE). The expenditure in goods and services was mainly on day to day operating activities of the Programme which includes, Investigators` travel and accommodation, litigation costs, operating leases (buildings and vehicles) and property payments (cleaning, security services and municipal services). The expenditure was also incurred in transfers and subsidies mainly due to payment of leave gratuity for officials who have since left the Department. The third phase of approved Strategic Procurement Plan was implemented in the period under review where investigative vehicles were ordered, delivered and paid for in an effort to reduce the expenditure incurred on leased vehicles. Programme 3: Compliance Monitoring and Stakeholder Management For the period under review, the Programme reported a cumulative expenditure of R12 526 000 or 98.89% of the total allocated budget. Same as other programmes, the Compensation of Employees was underspent due to the reported delay in filling of the funded vacancies that were amongst the 27 newly created positions. However, Goods and Services reported a significant spending mainly in travelling and accommodation during the stakeholder engagements and community outreach events. Other costs were on shared services such as telephones and data-lines that were shared amongst the programmes. The Programme also incurred the claim against the state expenditure that was due to labour court order that was implemented in the period under review. Virements The Department has in the year under review implemented a virement for an amount of R273 042.00 that was approved by the National Treasury in terms of Section 43 of the PFMA, to address the shortage of settlement of the arbitration award issued by the General Public Service Sectoral Bargaining Council in Programme 3: Compliance Monitoring and Stakeholder Management. The approved virement amount was made of R273 042.00 which was reallocated from Programme 1: Administration to Programme 3: Compliance Monitoring and Stakeholder Management. Roll overs The Department did not apply for roll over in the financial year under review. Unauthorised Expenditure The Department did not incur an unauthorised expenditure in the year under audit. The reported amount in the financial statements is made of prior years’ over expenditure by the then Independent Complaints Directorate’ (ICD) Programme 2: Complaints Processing, Monitoring and Investigation and Programme 3: Information Management and Research in the financial year 2005/06 and 2008/09 respectively. The submission with the supporting documents requesting the authorisation of the disclosed amount has since been submitted to SCOPA through National Treasury for their consideration, however by the reporting date (31 March 2019), the approval for authorisation was not yet granted. Irregular Expenditure The Department has in the year under review registered in the irregular expenditure register and disclosed in the Annual Financial Statements an expenditure amounting to R1 824 000 on the non-compliance with Supply Chain Management (SCM) procedures and Public Service Regulations. 12 Annual Report 2018 / 2019 The Department has made follow-ups with National Treasury on the requested condonement for amount of R24 773 684.13 that was applied in November 2017. The last follow-up was made in April 2019 however by end of the financial year, approval was not yet granted. An amount of R47 000 was condoned by the Executive Director on two various cases related to non-compliance with internal control processes. Fruitless and Wasteful Expenditure The Department has in the financial year under-disclosed an amount of R8 000 due to interest incurred on Telkom account and late renewal of licenses. The Telkom case was communicated with the responsible managers whilst the renewal of license was reported to the Financial Misconduct Committee. An amount of R7 000 was recommended to be written off by the Executive Director after reported and evaluated by Financial Misconduct Committee. Public Private Partnerships The Department did not enter into any Public Private Partnership (PPP) transaction before and in the period under review. Discontinued Activities / Activities to be Discontinued The Department operated within its IPID Act No: 1 of 2011 mandate and did not discontinue any of its functions as outlined in the Act during the year under audit. New or Proposed Activities The Department did not implement any new or proposed activities in the financial year review. Supply Chain Management • List all unsolicited bid proposals concluded for the year under review During the period under review, the Department did not receive any unsolicited bid proposal. • Indicate whether Supply Chain Management (SCM) processes and systems are in place to prevent irregular expenditure The establishment and implementation of various SCM internal controls compliance checklist/forms for all procurements of goods and services as well as a regular training for SCM practitioners by National Treasury on SCM practice notes has contributed positively in the Department’s efforts to prevent irregular expenditure. • • Challenges experienced in SCM and how they were resolved o Staff turnover in the Supply Chain Management Unit due the level of positions had an impact on operations of the Unit since the internal control systems cannot be sustained. Due to the capacity constraints, the Department has identified the weaknesses on the contract management and invoice management. o Even though the Deputy Director, Assistant Director and two SCM practitioners’ positions were filled in the year under review, more SCM practitioners with the demand, acquisition and contract management knowledge are still required in order to ensure segregation of duties as well as regular monitoring of contracts, open orders and invoices. Gifts and Donations received in kind from non-related parties During the period under review, the rugby tickets amounting to R3 000.00 were registered as gifts and donations received in kind from non-related parties. In addition, a gift voucher and two speakers both amounting to less than a R1 000.00 were received from Clean Safe & Green and Security State Agency respectively and registered in the Gift Register. 13 Annual Report 2018 / 2019 • Exemptions and Deviations received from the National Treasury In the financial year under review, the Department did not request or receive an exemption or deviation from National Treasury to deviate from the PFMA, Treasury Regulations or the financial reporting requirements. • Events after the reporting date No events reported. • Other The Department is not aware of any material fact or circumstances not addressed for the year under review, which may have an effect on the understanding of the financial state of affairs. • Acknowledgement/s or Appreciation I would like to take this opportunity to thank all our internal and external stakeholders for their continuing trust and support in the year under review. I also appreciate the commitment of IPID staff, management and the political principals for their support, leadership and oversight role. • Conclusion We must all strive to uphold the rule of law and show our commitment to the ideals that our forbearers fought and died for, by always acting with due regard to the laws of our country and the Constitution, which all office bearers swore to uphold. We should never find ourselves undermining Constitutionalism by being involved in unlawful actions. Approval and sign off The Annual Financial Statements set out on pages 111 to 159 have been approved by the Accounting Officer. Mr VO Senna Accounting Officer (acting) Independent Police Investigative Directorate Date: 10 September 2019 14 Annual Report 2018 / 2019 6. STATEMENT OF RESPONSIBILITY AND CONFIRMATION OF ACCURACY FOR THE ANNUAL REPORT To the best of my knowledge and belief, I confirm the following: All information and amounts disclosed throughout the annual report are consistent. The annual report is complete, accurate and is free from any omissions. The annual report has been prepared in accordance with the guidelines on the annual report as issued by National Treasury. The Annual Financial Statements (Part E) have been prepared in accordance with the modified cash standard and the relevant frameworks and guidelines issued by the National Treasury. The Accounting Officer is responsible for the preparation of the annual financial statements and for the judgments made in this information. The Accounting Officer is responsible for establishing and implementing a system of internal control that has been designed to provide reasonable assurance as to the integrity and reliability of the performance information, the human resources information and the annual financial statements. The external auditors are engaged to express an independent opinion on the annual financial statements. In my opinion, the annual report fairly reflects the operations, the performance information, the human resources information and the financial affairs of the Department for the financial year ended 31 March 2019. Yours faithfully Mr VO Senna Accounting Officer (acting) Independent Police Investigative Directorate Date: 10 September 2019 15 Annual Report 2018 / 2019 7. STRATEGIC OVERVIEW 7.1. Vision An effective independent investigative oversight body that ensures policing that is committed to promoting respect for the rule of law and human dignity. 7.2. Mission To conduct independent, impartial and quality investigations of identified criminal offences allegedly committed by members of the South African Police Services (SAPS) and Municipal Police Services (MPS), and to make appropriate recommendations in line with the IPID Act, whilst maintaining the highest standard of integrity and excellence. 7.3. Values The IPID adheres to the highest standards of ethical behaviour through the continuous application of our values. The following values are the core from which we operate and respond: 8. o Independence and impartiality o Mutual respect and trust o Integrity and honesty o Transparency and openness o Equity and fairness o Courtesy and commitment LEGISLATIVE AND OTHER MANDATES Constitutional Mandate Section 206(6) of the Constitution of the Republic of South Africa makes provision for the establishment of an independent police complaints body and stipulates that “On receipt of a complaint lodged by a provincial executive, an independent police complaints body established by national legislation must investigate any alleged misconduct of, or offence committed by, a member of the police services in the province.” Legislative Mandates The Independent Police Investigative Directorate (IPID) Act No. 1 of 2011 gives effect to the provision of Section 206(6) of the Constitution, ensuring independent oversight of the SAPS and MPS. The IPID resides under the Ministry of Police and functions independently of the SAPS. The IPID Act empowers the Department to investigate offences listed hereunder, allegedly committed by the SAPS and the MPS members. Section 28 (1) of the IPID Act: (a) Any death in police custody (b) Deaths as a result of police actions; (c) Complaints relating to the discharge of an official firearm by any police officer; (d) Rape by a police officer, whether the police officer is on or off duty; (e) Rape of any person in police custody; 16 Annual Report 2018 / 2019 (f) Any complaint of torture or assault against a police officer in the execution of his or her duties; (g) Corruption matters within the police initiated by the Executive Director, or after a complaint from a member of the public or referred to the Department by the Minister, Member of Executive Council (MEC) or the Secretary for the Police Service; (h) Any other matter referred to the IPID as a result of a decision by the Executive Director or if so requested by the Minister, an MEC or the Secretary for the Police Service as the case may be. Section 28 (2) of the IPID Act, 2011: “the Department may investigate matters relating to systemic corruption involving the police”. Section 33(3) of the IPID Act of 2011: “any police officer who fails to comply with Section 29 is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years”. Other Mandates National Development Plan (NDP) The core mandate of IPID contributes towards the realization of Chapter 12 of the NDP, through implementation of Outcome 3 which states that “All people in South Africa are and feel safe”. 9. ORGANISATIONAL STRUCTURE 17 Annual Report 2018 / 2019 10. ENTITIES REPORTING TO THE MINISTER The table below indicates the entities that report to the Minister Name of Entity Legislative Mandate Independent Police Investigative Directorate Independent Police Investigative Directorate Act, 2011 (Act No. 1 of 2011) South African Police Service South African Police Service Act, 1995 (Act No. 68 of 1995) Civilian Secretariat for Police Civilian Secretariat for Police Act, 2011 (Act No. 2 of 2011) Private Security Industry Regulatory Authority Private Security Industry Regulation Act, 2001 (Act No. 56 of 2001) 18 Financial Relationship Nature of Operations None To investigate identified offences allegedly committed by members of the SAPS and MPS None To create a safe and secure environment for all people in South Africa None To provide support to the Minister in performing his duties None To provide for the regulation of the Private Security Industry Investigating the TO Ensure Police Compliance With The Constitution (4705 PERFORMANCE INFORMATION 1:3" Annual Report 2018 / 2019 1. AUDITOR GENERAL’S REPORT: PREDETERMINED OBJECTIVES The AGSA currently performs certain audit procedures on the performance information to provide reasonable assurance in the form of an audit conclusion. The audit conclusion on the performance against predetermined objectives is included in the report to management, with material findings being reported under the Predetermined Objectives heading in the Report on other legal and regulatory requirements section of the auditor’s report. Refer to page 106 to 110 of the Report of the Auditor General, published as Part E: Financial Information. 2. OVERVIEW OF DEPARTMENTAL PERFORMANCE 2.1 Service Delivery Environment During the period under review, the IPID structure consisted of a National Office, nine (9) Provincial Offices and five (5) satellite offices. The satellite offices were established to improve access to IPID services; but due to the dire financial situation, a strategic decision was taken to close some of these offices. A total of five (05) satellite offices have since been closed; Eastern Cape, Northern Cape, Free State, Kwa-Zulu Natal and North West. This was done to re-direct budget from these satellite offices to partly fund contractual obligations that had led to accruals. Some provinces had high workload at their satellite offices and the closure of those offices affected the effectiveness and efficiency of investigations. In 2018/2019 the Department received additional funding of R158.5 million over the Medium-Term Expenditure Framework (MTEF) period which was prioritised from the SAPS budget. The Department prioritised this additional funding to increase staff establishment to strengthen internal controls, settle accruals, review of the IPID Act, ICT infrastructure upgrades, procurement of ICT equipment, partial implementation Section 23 of IPID Act and physical security upgrades. The organisational structure was reviewed and 24 new posts were created with three posts from the existing structure unfrozen; increasing the staff establishment from 388 to 415. The new posts were aimed at strengthening internal controls as a result of audit outcomes for the 2017/2018 financial year. The reviewed structure was supported by the Minister of Police, however; concurrence by the Department of Public Service Administration (DPSA) was still outstanding by the end of the financial year. The engagements between the Department and the DPSA with regard to the reviewed structure are still not concluded. In the period under review management adopted two strategies aimed at addressing high-turnover rate at entry salary levels, junior and middle management; the Upward Mobility Plan and internal advertisement of posts for salary levels 5 to 12 to encourage internal promotion. Whilst these strategies improved staff morale, the vacancy rate increased due to internal promotions. The dilapidated ICT infrastructure has been affecting the efficacy of the Case Management System (CMS) which is used by investigators. The CMS is used to process cases and record keeping of investigation related information. However, there’s been progress on addressing some of those identified challenges by directing some of the additional funding that was received from SAPS. The ICT Plan was implemented to address the ICT infrastructure deficiencies and replacement of some of ICT equipment. The procurement of investigation working tools was prioritised and vehicles were procured to enable effective and efficient investigation of cases. The procurement of vehicles assisted the Department to reduce the amount that was incurred on lease of government vehicles. In order for the IPID to executive its mandate effectively, operational independence remains a serious concern. The creation of its own capacity to fully investigate cases including technical support, forensic and ballistic experts is a priority. During the period under review a total of 584 cases could not be completed due to outstanding technical reports, e.g. post-mortem reports, ballistic reports, scene photos, toxicology. Such cases will remain being part of the workload until these reports are received. 20 Annual Report 2018 / 2019 Delivering the core mandate of IPID remained a priority despite constrained resources. In order to ensure that service delivery is sustained and improve performance outputs, cases were prioritised in terms of impact. These cases related to death, rape and corruption. An increase of workload by 31%, from 9 097 to 11 955 was realised during the period under review when compared to 2017/2018 financial year. However, the performance improved from 59% to 76% when compared to the previous financial year. 2.2 Service Delivery Improvement Plan Main services and standards Main services Investigation Beneficiaries Current/actual standard of service Complainants / Victims Desired standard of service Actual achievement 51% 47% 45% completion of assault cases Batho Pele Arrangements with Beneficiaries (Consultation, Access, etc.) Current/actual arrangements Community awareness campaign Desired arrangements 80 Community outreach campaigns to be conducted Actual achievements 106 Community outreach campaign were conducted Service Delivery Information Tool Current/actual information tools E-mail Desired information tools Live internet web site Actual achievements The internet web site is activated Complaints Mechanism Current/actual complaints mechanism Office of the Executive Director 2.3 Desired complaints mechanism Actual achievements None Majority of the complaints received from external stakeholders are received through the Office of the Executive Director and the National Anti-corruption hotline. Organisational Environment The employment contract of the Executive Director, Mr R McBride lapsed on 28 February 2019. On 01 March 2019 the Minister of Police, General BH Cele appointed Mr VO Senna, the Chief Financial Officer to act in this position. 2.4 Key Policy Developments and Legislative Changes There have not been any key policy developments and legislative changes, except for process of amending the IPID Act, No. 1 of 2011 (IPID Act) as per the watershed Constitutional Court (ConCourt) judgement ((McBride v Minister of Police and Another (CCT255/15) ZACC 30; 2016 (2) SACR 585 (CC); 2016 (11) BCLR 1398 (6 September 2016)). The judgement seeks to reinforce IPID’s structural and operational independence. The Bill is currently at the National Council of Provinces (NCOP) for further processing. The National Assembly has since requested an extension from the Constitutional Court, since the 24 months’ period given by the ConCourt had expired. 21 Annual Report 2018 / 2019 3. STRATEGIC OUTCOME ORIENTED GOALS Strategic Outcome-Oriented Goals 1 2 3 4 Achievements The IPID is an effective independent oversight body The process of amending the IPID Act to strengthen the Department’s independence to ensure structural and operational independence is continuing. The Committee Bill was processed by the National Assembly; however, it still has to be presented to the National Council of Provinces. The IPID investigates cases effectively and efficiently • A total of 103 investigators were trained on various investigation training programmes which will enhance the quality of investigations; such as forensic investigation, cybercrime, rape to victim empowerment and statement taking. • An improved performance output was realised on prioritised cases which are; death as a result of police, death in police custody, rape by a police officer, rape while in police custody and corruption. • A total of 52 vehicles were procured for investigators to enhance resources. The police service is responsive to IPID recommendations Monthly and quarterly meetings were convened between IPID and SAPS at both National and Provincial Offices to discuss recommendations referred, disciplinary actions initiated and the outcomes of disciplinary actions. A total of 873 negative recommendations for disciplinary action were referred to SAPS. Feedback is still outstanding on 47% of referred matters. The IPID is accessible to the public • A total of 106 community outreach events were conducted nation-wide to educate the community about IPID’s mandate. • High profile cases continue to receive media coverage, therefore, profiling the Department across the country. • Although five satellite offices were closed during the period under review, intake increased by 3% when compared to the previous financial year. 4. PERFORMANCE INFORMATION BY PROGRAMME 4.1 Programme 1: Administration Purpose: To provide strategic leadership, management and support services to the Department. The Programme consists of the following sub-programmes: • Departmental Management This sub-programme provides strategic leadership, overall management and strategic reporting to the Directorate and ensures overall compliance with all relevant prescripts through the following components: o Executive Support This component provides strategic support to the Executive Director of the IPID. It also provides administrative, logistical, secretariat services and coordination of activities in the Office of the Executive Director. o Corporate Governance This component provides risk and ethics management services and ensures compliance with laws, regulations and other prescripts. o Strategy and Performance Monitoring This component is responsible for implementing effective strategic planning, organisational performance monitoring and reporting processes, in line with relevant legislations. It also ensures assessment of key management practices as a mechanism of enhancing the ability of the Department o Integrity Management This component is responsible for integrity testing of IPID officials as provided for in Section 22(3), (4) and 26 of the IPID Act. 22 Annual Report 2018 / 2019 o Vetting Services This component provides pre-employment screening as well as information gathering for existing employees in order to obtain security clearances in line with the IPID Act o Security Management The component provides security management services by developing and supporting the implementation of security policies, systems and procedures. It provides access security, information security and physical security and monitors the implementation of information technology policies based on Minimum Information Security Standards, Minimum Physical Security Standards and the Occupational Health and Safety Act. • Internal Audit This sub-programme provides assurance and consulting services by conducting risk-based audit reviews and performing Ad-hoc requests. • Financial Services This sub-programme ensures the establishment and implementation of strategic finance pertaining to sound financial management, accounting, procurement, provisioning and related controls in compliance with relevant legislative requirements. The sub-programme consists of the following components: o Office of the Chief Financial Officer The Office of the Chief Financial Officer provides strategic support to the Executive Director and core service delivery Programmes, pertaining to finance services of the Department. The component provides effective leadership and ensures the establishment and implementation of strategic finance, for the achievement of departmental objectives. This component provides leadership to the Finance, Supply Chain Management (SCM) and Asset Management components. This component also provides strategic support to the Executive Director and Senior Management in the implementation of relevant IPID Act financial management imperatives. o Finance This component provides for the establishment and implementation of sound financial management, expenditure and budgetary management, accounting services, cash-flow management, financial reporting and related internal control systems, in compliance with relevant legislative requirements. It also assists the IPID Executive Director in implementing the legislative imperatives as provided for in section 7(1)(a), section 7(1)(b); section 31(1)(a) and section 32(2)(a) of the IPID Act. It provides critical finance support to all service delivery units within the department, for the achievement of departmental objectives. o Supply Chain and Asset Management This component provides for the establishment and implementation of provisioning, procurement, asset management and related internal control systems, in compliance with relevant legislative requirements. It provides critical supply-chain and asset management services to the Department and renders efficient provisioning services which contribute towards the attainment of departmental objectives. • Corporate Services This sub-programme provides support services to the Directorate as a whole through the following components: o Human Resource Management and Development Services This component provides human resources management and development services through development of human resource policies and strategies. It ensures the alignment of the organisational structure to the Strategic Plan. It is responsible for the rendering of efficient and effective human resource administration services. It promotes the optimal development and utilisation of human resources and manages labour relations and coordinates the employee health and wellness programme. 23 Annual Report 2018 / 2019 o Information Communication Technology This component provides communication services by developing, implementing and maintaining Information Communication Technology strategy and advisory services. It is responsible for development and implementation of a Master System Plan and Strategy for Information System Security. It develops, manages and co-ordinates website, intranet and integrated ICT infrastructure. It also provides business continuity services. o Auxiliary Services This component provides record management services, manage fleet services, render switchboard services, render messenger services and oversee the rendering of cleaning services. It also provides overall services related to activities and costs of office accommodation for the Department as a whole. This includes managing Service Level Agreement with Department of Public Works regarding the renting of new property and maintenance of existing property. • Office Accommodation This sub-programme houses the devolved funds which are appropriated for office accommodation and related costs. The Auxiliary Services component performs the management of IPID facilities. • Legal Support and Administration The sub-programme oversees and manages the Directorate’s constitutional, legal and statutory obligations and compliance. It also develops and maintains Legal Services systems, norms and standards that enables it to advice, guide and support all the Programmes of the Department. The sub-programme oversees the implementation and management of the Legal Services’ strategic objectives. • Litigation Advisory Services The sub-programme is responsible for the coordination and management of civil, labour and arbitration litigation matters. The sub-programme also reviews the Department’s policies to ensure compliance with legislation and custodian of department’s policies. Drafts and negotiates contracts, memoranda of understanding and service level agreements. Provide legal advice, guidance and support to the Department and conduct legal training to investigators. Strategic objectives, performance indicators, planned targets and actual achievements Strategic Objectives: Programme 1: Administration Strategic objectives A capable workforce Actual Achievement 2017/2018 Planned Target 2018/19 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement for 2018/2019 13 7 18 11 24 Comment on deviations Annual target exceeded due to collaboration with SASSETA through the skills development levy. Annual Report 2018 / 2019 Performance Indicators Programme 1: Administration Actual Achievement Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 2015/2016 2016/2017 2017/2018 Planned Target 2018/2019 9.42% 11% 7% <10% 13.49% 3.49% a) Still awaiting concurrence from DPSA for 24 newly created funded posts. b) Internal staff promotions also contributed to vacancies. Percentage implementation of Annual Internal Audit Plan New indicator 70% 74% (14) 80% 92% (24 of 26) 12% Target exceeded due to improved capacity. Percentage implementation of risk mitigation strategies New indicator New indicator New indicator 40% 44% (8 of 18) 4% None Number of evaluations conducted per year New indicator New indicator New indicator Approved Evaluation Plan Approved Evaluation Plan None None Percentage of written legal opinions provided to the Department within 30 working days of requests 80% (12) 71% 10% (1) 70% 88% (7 of 8) 18% Target exceeded due to improved capacity and processes. Percentage of contracts / service level agreement finalised within 30 working days of request 79% (19) Merged with another indicator 71% (22) 70% 94% (33 of 35) 24% Target exceeded due to improved capacity and processes. Performance Indicator Percentage vacancy rate per year Comment on deviations Strategy to Overcome areas of under Performance • A schedule is in place to monitor filling of vacant posts that are on the existing organisational structure and progress is updated regularly. • Engagement with DPSA regarding approval of the structure. Changes to Planned Targets There were no changes to planned targets. 25 Annual Report 2018 / 2019 Linking Performance with Budgets The overall expenditure incurred by Programme 1: Administration as at 31 March 2019 is 99.87% or R106 090 000 of the allocated budget. The delays in filling the newly created funded vacant positions resulted in slow spending on Compensation of Employees throughout the financial year as the majority of such vacant positions, 14 out of 27 posts were created in Programme: Administration. Sub-programme Expenditure 2018/2019 Sub- Programme Name 2017/2018 Final Appropriation Actual Expenditure (Over)/ Under Expenditure Final Appropriation Actual Expenditure (Over)/Under Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Department Management 14 738 14 644 94 12 356 12 351 5 Corporate Services 54 285 54 280 5 37 615 37 612 3 Office Accommodation 12 450 12 450 - 11 768 11 768 - 4 323 4 309 14 3 927 3 927 - 20 435 20 407 28 18 729 18 729 - 106 231 106 090 141 84 395 84 387 8 Internal Audit Finance Services Total 4.2 Programme 2: Investigation and Information Management Purpose: To coordinate and facilitate the directorate’s investigation processes, through the development of policy and strategic frameworks that guide and report on investigations. The Programme consists of the following subprogrammes: • Investigation Management This sub-programme develops and maintains investigation systems, procedures, norms, standards and policies in line with the IPID Act and other prescripts. • Investigation Services This sub-programme manages and conducts investigations in line with provisions of the IPID Act, Regulations, Executive Director Guidelines and Standard Operating Procedures. • Information Management This sub-programme manages information and knowledge management services through the development and maintenance of a Case Flow Management System and database, the analyses and compiles statistical information. It also conducts trend analysis based on available data and make recommendation to the SAPS. • Investigation Advisory Services The sub-programme is responsible for the provision of legal advice, guidance and support investigators. The support is provided during and after the completion of investigations. The sub-programme also facilitates the conferment of policing powers to investigators in addition to ensuring compliance with the law. 26 Annual Report 2018 / 2019 Strategic objectives, performance indicators, planned targets and actual achievements Strategic objectives: Programme 2: Investigation and Information Management Actual Achievement 2017/2018 Planned Target 2018/2019 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement for 2018/2019 100 75 104 29 Annual target exceeded due to collaboration with SASSETA through the skills development levy. 4 training interventions were fully funded by SASSETA. Decision ready cases finalised 32% (2934) 45% (5347) 35% (4171 of 11955) -10% Target not achieved due prioritization of cases and outstanding technical reports. The technical reports outstanding includes (ballistic reports, histology, toxicology, post mortem, DNA, J88 report). Provide investigation advisory services to investigators 100% (7) 90% (6) 100% (7 of 7) 10% Annual target exceeded. The target is demand driven and due to tight timelines, the requests are prioritised to ensure that investigations are not compromised. Strategic objectives Specialised investigative capacity established Comment on deviations Performance Indicators Programme 2: Investigation and Information Management Actual Achievement Performance Indicator Percentage of cases allocated within 72 hours of receipt of written notification Number of statistical reports generated as per Sec 9(n) of IPID Act 2015/2016 2016/2017 2017/2018 Planned Target 2018/2019 92% (5126) 79% (5 543) 79% (4445) 79% (5332) 87% (5048 of 5829) 9% 18 6 6 2 2 None 27 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on Deviations Target exceeded due to continuous improvement of processes to ensure effective and efficient handling of intake cases. None Annual Report 2018 / 2019 Programme 2: Investigation and Information Management Actual Achievement Performance Indicator Planned Target 2018/2019 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on Deviations 2015/2016 2016/2017 2017/2018 Number of investigations of deaths in police custody cases that are decision ready 69% (229) 46% (140) 72% (145) 150 154 4 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Number of investigations of deaths as a result of police action cases that are decision ready 66% (470) 29% (115) 30% (130) 130 157 27 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Number of investigations of discharge of an official firearm cases by a police officer that are decision ready 62% (959) 49% (805) 21% (145) 500 337 -163 Target not achieved due to: a) outstanding ballistic reports for 134 cases. The Department could have completed 476 cases if these technical reports were available. b) Tracking members deployed from different provinces to conduct operations during protests, especially from Public Order Policing Units is a challenge. Number of investigations of rape by a police officer that are decision ready 74% (130) 54% (61) 66% (69) 65 100 35 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. 28 Annual Report 2018 / 2019 Programme 2: Investigation and Information Management Actual Achievement Performance Indicator Planned Target 2018/2019 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on Deviations 2015/2016 2016/2017 2017/2018 Number of investigations of rape while in police custody that are decision ready 89% (25) 25% (5) 100% (9) 10 12 2 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Number of investigations of torture cases that are decision ready 54% (124) 36% (63) 18% (39) 60 81 21 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Number of investigations of assault that are decision ready 72% (5070) 53% (2040) 31% (1140) 2000 1794 -206 Target not achieved due to: a) outstanding J88 reports (medical reports) for 61 cases J88). The Department could have completed 1865 cases if these technical reports were available. b) Prioritisation of high impact cases such as all death cases, rape and corruption cases. c) Constrained resources (investigative tools) Number of investigations of corruption that are decision ready 57% (130) 41% (66) 45% (56) 60 29 60 None None Annual Report 2018 / 2019 Programme 2: Investigation and Information Management Actual Achievement Performance Indicator Planned Target 2018/2019 Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on Deviations 2015/2016 2016/2017 2017/2018 Number of investigations of other criminal and misconduct matters referred to in section 28(1)(h) and 33(3) of the IPID Act that are decision ready 58% (180) 35% (110) 22% (33) 80 57 -23 Target not achieved due to prioritisation of high impact cases. Number of approved systemic investigations that are decision ready 7 4 5 2 4 2 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Number of all backlog decision ready cases completed 68% (1982) 49% (1 214) 33% (1128) 1250 1415 165 Target exceeded due to prioritisation of cases in terms of high value as a result of limited resources. Percentage of dockets referred to the National Prosecuting Authority within 30 days of being signed off 84% (808) 75% (859) 92% (1317) 90% (1300) 96% (1964 of 2044) 6% Target exceeded as a result of grouping referrals of same areas Percentage of disciplinary recommendation reports referred to the South African Police Service and/ or Municipal Police Services within 30 days of being signed off 89% (1 149) 83% (1026) 94% (1732) 90% (1400) 93% (2198 of 2367) 2% Target exceeded as a result of grouping referrals of same areas 30 Annual Report 2018 / 2019 Programme 2: Investigation and Information Management Actual Achievement 2015/2016 2016/2017 2017/2018 Planned Target 2018/2019 Percentage of oral legal advice provided to investigators within 24 hours of request 90% (6) 100% (3) 100% (2) 90% (3) 100% (5 of 5) 10% The target is demand driven and due to tight timelines, the requests are prioritised to ensure that investigations are not compromised. Percentage of written legal advice provided to investigators within 2 working days of request 90% (6) 100% (3) 100% (5) 90% (3) 100% (2 of 2) 10% The target is demand driven and due to tight timelines, the requests are prioritised to ensure that investigations are not compromised. Percentage of PAIA requests finalised within 30 days 57% (54) 91% (60) 96% (91) 100% (65) 95% (104 of 109) -5% Target not achieved due to noncooperation of the requester by not providing additional information and making required payments on time. Performance Indicator Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on Deviations Strategy to Overcome Areas of under Performance • Monthly meetings between SAPS, Department of Health and IPID at provincial level on outstanding technical reports • Additional vehicles were procured during Q4 and each province received six to seven vehicles. • Engagement with SAPS management on cases involving members from Public Order Policing. • Continuous engagement with the client requesting information for PAIA requests Changes to Planned Targets There were no changes to indicators and planned targets. 31 Annual Report 2018 / 2019 Linking Performance with Budgets The overall spending in Programme 2: Investigation and Information Management is 100% as planned target for the period under review. Due to size of the Programme, the bulk of spending continued to be on Compensation of Employees which includes the Investigators salaries and their overtime claims. The Programme also experienced the delays in filling of both new and old vacant positions, however with internal shifting of funds it remained within the allocated budget. The management decision on filling of the identified lower level positions by internal candidates resulted into vacancies as the filling of vacant position created another vacant position at a different level which ultimately affected the spending in COE. 2018/2019 Sub- Programme Name 2017/2018 Final Appropriation Actual Expenditure (Over)/Under Expenditure Final Appropriation Actual Expenditure (Over)/Under Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Investigation Management 18 472 18 472 - 15 876 15 876 - Investigation Services 174 484 174 484 - 141 974 141 974 - Information Management 3 259 3 259 - 2 726 2 726 - 196 215 196 215 - 160 576 160 576 - Total 4.3 Programme 3: Compliance Monitoring and Stakeholder Management Purpose: To safeguard the principles of cooperative governance and stakeholder relations. Monitor and evaluate the relevance and appropriateness of recommendations made to the South African Police Service and Municipal Police Services in terms of the Independent Police Investigative Directorate Act No 1 of 2011. The Programme consists of the following sub-programmes: • Compliance Monitoring The sub-programme monitors and evaluates the quality of recommendations made and responsiveness received from the South African Police Service, Municipal Police Services and National Prosecuting Authority in compliance with the reporting obligations in terms of the IPID Act, as well as integrity testing of IPID officials as provided for in Section 26 of the IPID Act. • Stakeholder Management The sub-programme manages relations and liaises with the Department’s key stakeholders, such as the South African Police Service, Municipal Police Services, Civilian Secretariat for Police, National Prosecuting Authority, Public Protector of South Africa and Civil Society Organisations in line with the requirements of the IPID Act. It provides communication and marketing services; co-ordinates and manages the distribution of information to stakeholders; and promotes public awareness on the IPID. 32 Annual Report 2018 / 2019 Strategic Objectives, Performance Indicators, Planned Targets and Actual Achievements Strategic Objectives: Programme 3: Compliance Monitoring and Stakeholder Management Strategic objectives Actual Achievement 2017/2018 Planned Target 2018/2019 53% (13) Ensure an Integrated Communication and Stakeholder Engagement Strategy Actual Achievement 2018/2019 90% Deviation from planned target to Actual Achievement for 2018/2019 Comment on deviations 2% None 92% (12 of 13) Performance Indicators Programme 3: Compliance Monitoring and Stakeholder Management Actual Achievement Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 2015/2016 2016/2017 2017/2018 Planned Target 2018/2019 Number of community outreach events conducted per year 244 98 127 80 106 26 Target exceeded due to partnership with other state entities and joint activities with the Minister of Police. Number of formal engagements held with key stakeholders per year 142 134 186 128 138 10 Target is exceeded due to emergent need to engage with stakeholders on IPID’s work. Number of disciplinary recommendations referred to SAPS and MPS that are analysed New indicator New indicator New indicator 1 000 2 366 1 366 Target is exceeded due to quality control processes put in place and working overtime. Number of criminal referrals forwarded to NPA that are analysed New indicator New indicator New indicator 748 1 950 1 202 Target is exceeded due to quality control processes put in place and working overtime. Performance Indicator 33 Comment on deviations Annual Report 2018 / 2019 Programme 3: Compliance Monitoring and Stakeholder Management Actual Achievement 2015/2016 2016/2017 2017/2018 Planned Target 2018/2019 Percentage of responses from SAPS and MPS that are analysed New indicator New indicator New indicator 50% (900) 63% (386 of 608) 13% Target is exceeded due to quality control processes put in place and working overtime. Percentage of responses from the NPA that are analysed New indicator New indicator New indicator 50% (600) 59% (326 of 554) 9% Target is exceeded due to quality control processes put in place and working overtime Performance Indicator Actual Achievement 2018/2019 Deviation from planned target to Actual Achievement 2018/2019 Comment on deviations Strategy to overcome areas of under performance • None, all targets were achieved Changes to planned targets • There were no changes to indicators and planned targets. Linking performance with budgets For the period under review, the Programme reported a cumulative expenditure of R12 526 000 or 98.89% of the total allocated budget. Same as other Programmes, the Compensation of Employees was underspent due to the reported delay in filling of the funded vacancies that were amongst the 27 newly created positions. Sub-programme Expenditure Sub- Programme Name 2018/2019 2017/2018 Final Appropriation Actual Expenditure (Over)/Under Expenditure Final Appropriation Actual Expenditure (Over)/Under Expenditure R’000 R’000 R’000 R’000 R’000 R’000 Compliance Monitoring 5 960 5 819 141 6 015 5 876 139 Stakeholder Management 6 707 6 707 - 4 496 4 496 - 12 667 12 526 141 10 511 10 372 139 Total 34 Annual Report 2018 / 2019 5. TRANSFER PAYMENTS During the year under review an amount of R637 000.00 was paid to SASSETA for skills development levy and R85 000.00 to SABC for TV Licence. 6. CONDITIONAL GRANTS Not applicable to the Department. 7. DONOR FUNDS Not applicable to the Department. 8. CAPITAL INVESTMENT Not applicable to the Department. 35 Annual Report 2018 / 2019 1. INTRODUCTION The purpose of this report is to outline the investigative activities of the Independent Police Investigative Directorate (IPID) for the 2018/2019 financial year. The report details the number and type of cases investigated; the recommendations made as well as the outcome of those recommendations, in accordance with Section 9(n) of the IPID Act read with Section 28 thereof. 2. THE MANDATE OF THE IPID IN RESPECT OF INVESTIGATIONS AND RECOMMENDATIONS In terms of Section 28(1) of the IPID Act 1 of 2011, the IPID is obligated to investigate the following matters: (a) any deaths in police custody; (b) deaths as a result of police actions; (c) any complaint relating to the discharge of an official firearm by any police officer; (d) rape by a police officer, whether the police officer is on or off duty; (e) rape of any person while that person is in police custody; (f) any complaint of torture or assault against a police officer in the execution of his or her duties; (g) corruption matters within the police initiated by the Executive Director on his or her own, or after the receipt of a complaint from a member of the public, or referred to the Directorate by the Minister, an MEC or the Secretary, as the case may be; and (h) any other matter referred to it as a result of a decision by the Executive Director, or if so requested by the Minister, an MEC or the Secretary as the case may be, in the prescribed manner. In terms of Section 28(2) of the IPID Act 1 of 2011, the IPID may investigate matters relating to systemic corruption involving the police. In addition to the above provision of the IPID Act 1 of 2011, Section 29 of the Act places an obligation on members of the South African Police Service (SAPS) and Municipal Police Service (MPS), to report all matters referred to in Section 28(1)(a) to (g) to the IPID immediately upon becoming aware of such a matter and within 24 hours, forward the said report in writing to the IPID. After investigation the IPID makes appropriate recommendations to the SAPS/MPS which in turn must initiate disciplinary proceedings in compliance with Section 30 of the Act. The SAPS is required in terms of Section 30 to report to the Minister of Police on the recommendations forwarded to it by the IPID. The IPID is further required in terms of Section 7 of the Act to refer recommendations to the Director of Public Prosecutions (DPP) and report to the Minister of Police on such recommendations and the outcome thereof. 37 Annual Report 2018 / 2019 3. SECTION A: CASE INTAKE IN TERMS OF THE IPID MANDATE The following is a statistical breakdown of the cases the Directorate received, the recommendations referred and the outcome of cases investigated during the period under review. A total of 5 829 cases were reported to the IPID during the reporting period. The majority of the cases reported were within Section 28(1) (a) to (h). Of these, 3 835 were assault cases, 770 were cases of complaints of discharge of an official firearm(s), 393 were cases of deaths as a result of police action followed by 214 cases of death in police custody. Table 1(a) below depicts the total number of the cases reported in the period under review: Table 1(a):Annual intake for the period under review Incident(s) Section 28(1)(a)-deaths in police custody 214 Section 28(1)(b)-deaths as a result of police actions 393 Section 28(1)(c)-complaints of discharge of an official firearm 770 Section 28(1)(d)-rape by police officer 124 Section 28(1)(e)-rape in police custody 13 Section 28(1)(f)-torture 270 Section 28(1)(f)-assault 3 835 Section 28(1)(g)-corruption 108 Section 28(1)(h)-other criminal matter and misconduct 35 Section 28(2)-systemic corruption 1 Non-compliance with Section 29 of IPID Act 66 Total 5 829* *This number refer to cases against both the SAPS and MPS Table 1(b) shows an increase in the number of cases reported when compared with the previous year 2017/2018. The IPID has experienced an overall increase of 3% compared to the 2017/2018 financial year intake. Table 1(b): Annual intake comparisons 2017/2018 2018/2019 Percentage changes Section 28(1)(a)-deaths in police custody 201 214 6% Section 28(1)(b)-deaths as a result of police actions 436 393 -10% Section 28(1)(c)-complaint of the discharge of official firearm 677 770 14% Section 28(1)(d)-rape by police officer 105 124 18% Section 28(1)(e)-rape in police custody 9 13 44% Section 28(1)(f)-torture 217 270 24% Section 28(1)(f)-assault 3661 3835 5% Section 28(1)(g)-corruption 124 108 -13% Section 28(1)(h)-other criminal matter 148 35 -76% Section 28(2)-systemic corruption 4 1 -75% Non-compliance with Section 29 of IPID Act 69 66 -4% 5 651 5 829* 3% Total 38 Annual Report 2018 / 2019 The IPID investigated 5 691 cases which involved the SAPS members and 126 cases involving the MPS on various criminal offences. The remaining 13 cases involved the civilians. Table 1(c): Annual intake for the period under review SAPS MPS Civilians Section 28(1)(a)-deaths in police custody 213 1 - Section 28(1)(b)-deaths as a result of police actions 372 21 - Section 28(1)(c)-complaint of the discharge of official firearm 748 22 - Section 28(1)(d)-rape by police officer 124 - - Section 28(1)(e)-rape in police custody - - 13 Section 28(1)(f)-torture 269 1 - Section 28(1)(f)-assault 3 762 73 - Section 28(1)(g)-corruption 102 6 - Section 28(1)(h)-other criminal matter 34 1 - Section 28(2)-systemic corruption 1 - - Non-compliance with Section 29 of IPID Act 65 1 - 5 690 126 13 Total Figure 1 below is a diagrammatic representation of the SAPS and the MPS. Figure 1 39 Annual Report 2018 / 2019 Figure 2 below shows the percentage of cases reported as per Section 28 and 33 of the IPID Act. Most cases reported were related to allegations of assault, followed by complaints of discharge of an official firearm, death as a result of police actions and death in police custody. This means that the majority of resources were spent investigating assault cases. Figure 2 Table 2 below shows the total number of cases reported per province and per category for the period under review. The province that received the highest number of cases was the Western Cape with 1 100 cases, followed by Gauteng with 986 cases and KwaZulu-Natal with 898 cases. Deaths in police Custody Deaths as a result of police action Discharge of official firearm Rape by police officials Rape in police custody Torture Assault Corruption Other criminal matters/misconduct Systemic corruption Non-compliance with IPID Act Table 2: Annual Intake per province and per category- 2018/19 Total Eastern Cape 30 52 127 20 - 19 380 5 2 - 5 640 Free State 16 24 92 19 1 47 456 8 2 - 4 669 Gauteng 51 91 150 24 - 5 594 46 20 1 4 986 KwaZulu-Natal 34 107 139 22 1 150 414 24 5 - 2 898 Limpopo 26 20 75 1 6 3 216 4 1 - 4 356 Mpumalanga 14 34 70 5 3 24 266 11 2 - 30 459 North West 18 11 55 8 1 5 255 8 1 - 7 369 Northern Cape 2 2 25 7 1 5 303 1 1 - 5 352 Western Cape 23 52 37 18 - 12 951 1 1 - 5 1100 Total 214 393 770 124 13 270 3 835 108 35 1 66 5 829 Province 3.1. INTAKE AS PER SECTION 28(1)(a) AND (b) – DEATHS IN POLICE CUSTODY AND DEATHS AS A RESULT OF POLICE ACTIONS Table 3(a) below shows the number of incidents of death in police custody and death as a result of police actions reported per province for the period under review as well as percentage contribution. It is evident that deaths as 40 Annual Report 2018 / 2019 a result of police actions have contributed more to the total amount of incidents of death. KwaZulu-Natal has the largest number with 107 (27%) cases, followed by Gauteng with 91 (23%) cases, Eastern Cape with 52 (13%) and Western Cape with 52 (13%) cases. Province Eastern Cape Table 3(a): Annual incidents of deaths in police custody and as a result of police actions Incidents of deaths in police Incidents of deaths as a result Total incidents custody of police actions 30 14% 52 13% 82 14% Free State 16 7% 24 6% 40 6% Gauteng 51 24% 91 23% 142 23% KwaZulu-Natal 34 16% 107 27% 141 23% Limpopo 26 12% 20 5% 46 8% Mpumalanga 14 7% 34 9% 48 8% North West 18 8% 11 3% 29 5% Northern Cape 2 1% 2 1% 4 1% Western Cape 23 11% 52 13% 75 12% Total 214 100% 393 100% 607 100% Table 3(b) below compares the number of incidents of death in police custody reported during the period under review to the same period in the previous financial year. The statistical data shows an increase in deaths in police custody. The most contributing province in this regard was Gauteng (59%), Western Cape (28%) and Eastern Cape (7%). IPID nationally experienced an increase of 6%. Table 3(b): Comparative annual intake of Death in police custody Province Eastern Cape 2017/2018 2018/2019 Percentage changes 28 30 7% Free State 16 16 0% Gauteng 32 51 59% KwaZulu-Natal 33 34 3% Limpopo 27 26 -4% Mpumalanga 19 14 -26% North West 19 18 -5% Northern Cape 9 2 -78% Western Cape 18 23 28% Total 201 214 6% Table 3(c) below compares the number of incidents of death as a result of police action reported during the period under review to the same period in the previous financial year. A number of provinces experienced a decrease in cases related to deaths as a result of police actions except Free State. IPID nationally experienced a decrease of 10%. Table 3(c): Comparative annual intake of Death as a result of police actions Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape Total 2017/2018 55 19 108 123 31 26 14 3 57 436 2018/2019 52 24 91 107 20 34 11 2 52 393 41 Percentage changes -5% 26% -16% -13% -35% 31% -21% -33% -9% -10% Annual Report 2018 / 2019 Figure 3 below shows the percentage of reported cases related to death. The highest intake was on cases related to death as a result of police actions at 65% (393) and cases on death in police custody were only 35% (214). Figure 3 Cases in terms of Section 28(1)(a) &(b) Dea th i n police cus tody Dea th a s a results of pol ice action In some instances, incidents of death as a result of police actions had more than one victim, for example incidents of business robbery and hijacked vehicles. There were incidents where three (3) or more victims died and were noted in the following provinces; Gauteng, KwaZulu-Natal and Mpumalanga. Table 4 shows the total number of incidents of deaths as a result of police actions and the number of deceased per province for the period under review. Table 4: Annual death as a result of police action - incidents versus number of deaths Province Incidents of death Number of deceased 2017/2018 2018/2019 2017/2018 2018/2019 Eastern Cape 55 52 62 53 Free State 19 23 20 23 Gauteng 108 91 109 109 KwaZulu-Natal 123 106 222 133 Limpopo 31 19 32 19 Mpumalanga 26 32 34 37 North West 14 11 17 12 Northern Cape 3 2 3 2 Western Cape 57 51 59 52 Total 436 387 558 440 42 Annual Report 2018 / 2019 Table 5(a) shows the total of deaths in police custody per circumstance for the period under review. Most deaths in police custody can be attributed to suicide with 77 cases, followed by injuries sustained prior to custody (Vigilantism) with 54 cases and natural causes with 40 cases. Table 5(a): Annual intake per circumstances - Deaths in custody Incident(s) Injuries sustained in custody (Inmates) 4 Assaulted 4 Injuries sustained prior to custody (crime related) 8 Assault 1 Shot with private firearm 6 Suspects in vehicle collision, while being pursued by police 1 Injuries sustained prior to custody (SAPS) 11 Assaulted 3 Shot with service firearm 6 Suffocation 2 Injuries sustained in custody (Suicide) 4 Poisoning 1 Suicide (Accidental suicide or other) 3 Injuries sustained prior to custody (Vigilantism) 54 Assaulted 54 Natural Causes 40 Natural Causes 40 Suicide 77 Suicide (hanging) 77 Injuries sustained prior to custody (Suicide) 13 Suicide (Accidental suicide or other) 8 Poisoning 5 Injuries sustained in custody (Escape) 3 Shot with service firearm 1 Suicide (Accidental suicide or other) 2 Total 214 Table 5(b) below shows the incidents of suicide in police custody per province. Most incidents were reported in Gauteng with 21 cases, followed by Western Cape with 13 cases and KwaZulu-Natal with 11 cases. Table 5(b): Suicide-hanging Province Suicide (Hanging) Percentages Eastern Cape 9 12% Free State 9 12% Gauteng 21 27% KwaZulu-Natal 11 14% Limpopo 3 4% Mpumalanga 4 5% North West 5 6% Northern Cape 2 3% Western Cape 13 17% Total 77 100% A comparative analysis of suicide hanging was done for the previous financial yearly (2017/2018) report with the period under review. Three provinces namely Northern Cape, Mpumalanga and Limpopo experienced a decrease in the number of suicide victims in police custody. The remaining six provinces experienced an increase in number of suicide by hanging as indicated in table 5(c). 43 Annual Report 2018 / 2019 Items such as clothing and blankets were the main instruments used to commit suicides. The IPID notes with concern that other prohibited items such as rope, shoelaces, belts and scarfs were used. Table 5(c): Comparative annual intake for Suicide (Hanging) Province 2017/2018 2018/2019 Percentage change Eastern Cape 8 9 13% Free State 6 9 50% Gauteng 9 21 133% KwaZulu-Natal 8 11 38% Limpopo 4 3 -25% Mpumalanga 6 4 -33% North West 2 5 150% Northern Cape 5 2 -60% Western Cape 10 13 30% Total 58 77 33% Table 6 below shows the circumstances in which deaths as a result of police action occurred during the period under review. The analysis of circumstances surrounding death as a result of police actions reveals that most deaths occurred during police operations which include response to a crime, arrest, negligence handling of official vehicles, escape and deaths associated with domestic violence. Table 6: Annual intake per circumstances-death as a result of police actions A suspect died during the course of a crime Incident(s) 110 Assaulted 7 Shot with private firearm 2 Shot with service firearm 101 A suspect died during the course of an escape 9 Assaulted 1 Shot with service firearm 8 A suspect died during the course of an investigation 24 Assaulted 12 Shot with service firearm 11 Suffocation 1 A suspect died during the course of arrest 134 Assaulted 4 Shot with service firearm 127 Suicide (Shooting) 1 Suicide (Accidental suicide or other) 2 A bystander died during commission of a crime 6 Shot with service firearm 6 Domestic Violence deaths 33 Assaulted 2 Shot with service firearm 26 Suicide (Accidental suicide or other) 1 Suicide (Shooting) 3 Suffocation 1 Crowd Management incidents 15 Shot with service firearm 14 Suffocation 1 Negligent handling of a firearm leading to death(s) 7 Shot with service firearm 6 Shot with private firearm 1 44 Annual Report 2018 / 2019 Table 6: Annual intake per circumstances-death as a result of police actions Incident(s) Negligent handling of an private vehicle leading to death(s) 2 Struck by police official (pedestrian accident) 1 Suspects in vehicle collision, while being pursued by police 1 Negligent handling of an official vehicle leading to death(s) 32 Struck by police official (pedestrian accident) 22 Vehicle collision while in police operated vehicle 10 Private capacity deaths 21 Assaulted 3 Shot with service firearm 16 Suicide (Accidental suicide or other) 1 Suicide (Shooting) 1 Total 393 Table 7 below shows places where deaths occurred. Most deaths occurred on the crime scene (371), followed by deaths in police cells (126) and deaths in hospital/clinic (91). Table 7: Places where deaths occurred Places Incident(s) Ambulance 5 Court Cell 5 Crime Scene 371 Hospital/Clinic 91 Police Cells 126 Police Vehicle 9 Total 607 3.2. INTAKE AS PER SECTION 28(1)(c) – COMPLAINT OF THE DISCHARGE OF OFFICIAL FIREARM The total number and the percentages of cases reported in relation to cases of a complaint of discharge of an official firearm per province are depicted in Table 8(a) below. Most of incidents were reported in Gauteng (150), followed by KwaZulu-Natal (139) and Eastern Cape (127). Table 8(a): Complaint of the discharge of an official firearm Province Incident(s) Percentages Eastern Cape 127 16% Free State 92 12% Gauteng 150 20% KwaZulu-Natal 139 18% Limpopo 75 10% Mpumalanga 70 9% North West 55 7% Northern Cape 25 3% Western Cape 37 5% Total 770 100% A further analysis of complaints on the discharge of an official firearm was done. A comparison was made between the previous financial year 2017/2018 and the period under review. Most provinces experienced an increase except Gauteng and Western Cape. The IPID nationally experienced an increase of 14%. 45 Annual Report 2018 / 2019 Table 8(b): Comparative annual intake of Complaint of the discharge of an official firearm Province Eastern Cape 2017/2018 2018/2019 Percentages 124 127 2% Free State 71 92 30% Gauteng 155 150 -3% KwaZulu-Natal 105 139 24% Limpopo 64 75 15% Mpumalanga 45 70 36% North West 31 55 44% Northern Cape 5 25 80% Western Cape 77 37 -108% Total 677 770 14% 3.3. INTAKE AS PER SECTION 28(1)(d) – RAPE BY POLICE OFFICER(S) Table 9(a) below shows the incidents of rape by the police officer(s), whilst on or off duty per province. Most incidents reported in Gauteng with 24 incidents, followed by KwaZulu-Natal with 22 incidents and Eastern Cape with 20 incidents. Table 9(a): Annual intake of Rape by police officer(s) - 2018/19 Province On duty Off duty Incident(s) Eastern Cape 9 11 20 Free State 7 12 19 Gauteng 12 12 24 KwaZulu-Natal 10 12 22 Limpopo 1 - 1 Mpumalanga 5 - 5 North West 4 4 8 Northern Cape 3 4 7 Western Cape 11 7 18 Total 62 62 124 Figure 4 below is a diagrammatic representation of rape by police officer(s) whilst on and off duty. Figure 4 46 Annual Report 2018 / 2019 A comparison of rape by police officer(s) was done between the previous year and the period under review. An increase was noted in most provinces except Limpopo, Northern Cape and Western Cape which experienced a decrease of 50%, 22% and 10% cases respectively. Table 9(b): Comparative annual intake of Rape by police officer(s) Province 2017/2018 2018/2019 Percentages Eastern Cape 15 20 33% Free State 18 19 6% Gauteng 21 24 14% KwaZulu-Natal 11 22 100% Limpopo 2 1 -50% Mpumalanga 4 5 25% North West 5 8 60% Northern Cape 9 7 -22% Western Cape 20 18 -10% Total 105 124 18% A further analysis of rape by police officer(s) on duty was done. A comparison was made between the previous financial year (2017/2018) and the period under review. There was an overall increase of 44% when comparing the two financial years. Table 9(c): Comparative annual intake of Rape by police officer(s) – on duty Province 2017/2018 2018/2019 Percentages Eastern Cape 8 9 13% Free State 11 7 -36% Gauteng 4 12 200% KwaZulu-Natal 3 10 233% Limpopo - 1 100% Mpumalanga 3 5 67% North West 1 4 300% Northern Cape 3 3 0% Western Cape 10 11 10% Total 43 62 44% Furthermore, an analysis of rape by police officer(s) whilst off duty depicted a constant when comparing with the previous financial year. Table 9(d): Comparative annual intake of Rape by police officer(s) – off duty Province Eastern Cape 2017/2018 2018/2019 Percentages 7 11 57% Free State 7 12 71% Gauteng 17 12 -29% KwaZulu-Natal 8 12 50% Limpopo 2 - 100% Mpumalanga 1 - 100% North West 4 4 0% Northern Cape 6 4 -33% Western Cape 10 7 -30% Total 62 62 0% 47 Annual Report 2018 / 2019 3.4. INTAKE AS PER SECTION 28(1)(e) – RAPE IN POLICE CUSTODY Table 10(a) below shows the incidents of rape while in police custody. A total of 13 incidents reported were committed by civilian(s). Most incidents were reported in Limpopo (6). Table 10(a): Rape in police custody Province Civilian(s) Police Officer(s) Incident(s) Eastern Cape - - - Free State 1 - 1 Gauteng - - - KwaZulu-Natal 1 - 1 Limpopo 6 - 6 Mpumalanga 3 - 3 North West 1 - 1 Northern Cape 1 - 1 - - - 13 - 13 Western Cape Total A comparative analysis of rape in police custody for the previous financial year (2017/2018) and the current financial year, revealed an increase of 44% of cases reported. Table 10(b): Comparative annual intake of Rape in police custody Province 2017/2018 2018/2019 Eastern Cape - - Percentages - Free State - 1 100% Gauteng - - - KwaZulu-Natal 1 1 0% Limpopo 2 6 200% Mpumalanga 3 3 0% North West - 1 100% Northern Cape - 1 100% Western Cape 3 - -100% Total 9 13 44% 3.5. INTAKE AS PER SECTION 28(1)(f) – TORTURE / ASSAULT Table 11(a) below shows the total number and the percentage of cases reported in relation to torture and assault per province. The highest number of such cases was in Western Cape with 963, followed by Gauteng with 599 incidents and KwaZulu-Natal with 564 incidents. Table 11(a): Torture or assault Province Eastern Cape Torture Assault Total Percentages 19 380 399 10% 12% Free State 47 456 503 Gauteng 5 594 599 15% 150 414 564 14% 3 216 219 5% 7% 6% KwaZulu-Natal Limpopo Mpumalanga 24 266 290 North West 5 255 260 Northern Cape 5 303 308 8% Western Cape 12 951 963 23% Total 270 3 835 4 105 100% 48 Annual Report 2018 / 2019 A comparison of torture cases was done between the previous financial year (2017/2018) and the period under review. An overall increase of 24% was noted, with a significant number emerging from KwaZulu-Natal. Table 11(b): Comparative annual intake of Torture Province 2017/2018 2018/2019 Percentages Eastern Cape 8 19 138% Free State 39 47 21% 9 5 -44% 119 150 26% Gauteng KwaZulu-Natal Limpopo 3 3 0% Mpumalanga 32 24 -25% North West 4 5 -25% Northern Cape 2 5 150% 1 12 1100% 217 270 24% Western Cape Total A comparison of assault cases was done between the previous financial year (2017/2018) and the period under review. An overall increase of 5% was noted. Table 11(c): Comparative annual intake of Assault Province 2017/2018 2018/2019 Percentages Eastern Cape 450 380 -16% Free State 226 456 102% Gauteng 514 594 16% KwaZulu-Natal 523 414 -21% Limpopo 239 216 -10% Mpumalanga 206 266 29% North West 253 255 1% Northern Cape 243 303 25% Western Cape 1 007 951 -6% Total 3 661 3 835 5% A breakdown of assault cases was done according to their description. The highest number of cases received was assault common with 3 410 incidents, followed by assault with intent to do grievous bodily harm (GBH) with 389 incidents, crowd management with 21 incidents and sexual assault and dog attack with 7 incidents each. Table 11(d): Assault Description Incident(s) Percentages 3 410 89% Assault - crowd management 21 1% Assault - dog attack 7 0% Assault - indecent 1 0% Assault - sexual Assault - with intent to do grievous bodily harm (GBH) Total 7 0% 389 3 835 10% 100% Assault - common *Percentages rounded off to the nearest decimal 49 Annual Report 2018 / 2019 3.6. INTAKE AS PER SECTION 28(1)(g) – CORRUPTION Table 12(a) below shows the total number of corruption cases reported against member of SAPS and MPS per province. A total of 108 cases were reported which comprises of 102 cases against SAPS and 6 cases against MPS. Most of such cases were reported in Gauteng (43%), followed by KwaZulu-Natal (22%) and Mpumalanga (10%). Table 12(a): Corruption Province SAPS MPS Total cases Percentages Eastern Cape 5 - 5 5% Free State 8 - 8 7% Gauteng 40 6 46 43% KwaZulu-Natal 24 - 24 22% Limpopo 4 - 4 4% Mpumalanga 11 - 11 10% North West 8 - 8 7% Northern Cape 1 - 1 1% Western Cape 1 - 1 1% 102 6 108 100% Total A comparison of corruption cases for the previous financial year (2017/2018) and the period under review was done. A decrease of 13% was noted. Table 12(b): Comparative annual intake of Corruption Province 2017/2018 2018/2019 Percentages Eastern Cape 18 5 -72% Free State 9 8 -11% Gauteng 43 46 7% KwaZulu-Natal 34 24 -29% Limpopo 3 4 33% Mpumalanga 9 11 22% North West 6 8 33% Northern Cape 2 1 -50% Western Cape - 1 100% 124 108 -13% Total Table 12(c) depicts the number and the percentages of corruption per description. The analysis of cases reported indicates that the highest number of cases was extortion or soliciting bribes (75%), followed by sale, theft and/or destruction of police dockets (12%) and sale, theft and/or disposal of exhibits (11%). Table 12(c): Corruption Description Incident(s) Percentages Corruption - Aiding escape from custody 1 1% Corruption - Extortion or soliciting a bribe 81 75% Corruption - Issuing of fraudulent vehicle certificates 1 1% Corruption - Sale, theft and/or destruction of police dockets 13 12% Corruption - Sale, theft and /or disposal of exhibits 12 11% Total 108 100% 50 Annual Report 2018 / 2019 3.7. INTAKE AS PER SECTION 28(1)(h) – OTHER CRIMINAL MATTERS AND MISCONDUCT Other criminal matters and misconduct are matters that were referred to IPID by the Minister, MEC or Civilian Secretariat for Police. They include matters where the Executive Director decides to investigate or by exercising his/her decision to investigate after being requested to do so by the SAPS or any other person having regard to the seriousness of the offence or misconduct. Misconduct cases were investigated after IPID was satisfied that SAPS intervention at Provincial or National level did not satisfy the complainant and there were grounds to intervene in the interest of justice. It is important to note that while Section 206(6) of the Constitution enjoins the IPID to investigate cases of misconduct and criminal offences, Section 28(1)(h) of the IPID Act enables the IPID to investigate all criminal matters and misconduct cases not provided for in Section 28(1)(a)-(g). The IPID recorded a total of 35 incidents in respect of other criminal offenses. Table 13(a) shows the total number and the percentage of cases reported of other criminal matters per province. The highest cases reported were in Gauteng with 20 cases, followed by KwaZulu-Natal with 5 cases and Eastern Cape, Free State and Mpumalanga each with 2 cases. Table 13(a): Other criminal matters and misconduct Province Eastern Cape Incident(s) Percentages 2 6% Free State 2 6% Gauteng 20 57% KwaZulu-Natal 5 14% Limpopo 1 3% Mpumalanga 2 6% North West 1 3% Northern Cape 1 3% Western Cape 1 3% Total 35 100% A comparison of other criminal matter and misconduct cases for the previous financial year (2017/2018) and the period under review was done. A decrease of 76% was noted. Table 13(b): Comparative Annual intake of other criminal matters and misconduct Province Eastern Cape 2017/2018 2018/2019 Percentages 4 2 -50% Free State 4 2 -50% Gauteng 77 20 -74% KwaZulu-Natal 36 5 -86% Limpopo 13 1 -92% Mpumalanga 4 2 -50% North West 4 1 -75% Northern Cape 2 1 -50% 4 1 -75% 148 35 -76% Western Cape Total 51 Annual Report 2018 / 2019 Table 13(c) below indicates the total number and the percentage of cases reported in respect of other criminal matters per description. The breakdown of other criminal matters and misconduct per type of offence was done. Most incidents were reported was misconducts referred with 19 incidents, followed by service delivery complaint with 4 incidents and robbery and defeating the ends of justice with 3 incidents each. Table 13(c): Other criminal matters and misconduct Description Incident(s) Percentages Pointing of firearm 1 3% Defeating the ends of justice 3 9% Harassment 2 5% Misconduct referred 19 54% Robbery 3 9% Service delivery complaint 4 11% Fraud 1 3% Kidnapping 1 3% Theft 1 3% Total 35 100% 3.8. INTAKE AS PER SECTION 28(2) – SYSTEMIC CORRUPTION Section 28(2) of the IPID Act prescribes that the Directorate may investigate matters relating to systemic corruption involving the SAPS/MPS. There was only one case of systemic corruption that was identified and approved during the period under review. 3.9. INTAKE AS PER SECTION 33(3) NON-COMPLIANCE WITH SECTION 29 OF THE IPID ACT According to Section 29 of the Act, members of the SAPS and MPS should immediately notify the Directorate of any matters referred to in Section 28 (1) (a)-(f). They should, within 24 hours submit a written report to the Directorate and must provide their full cooperation in terms of the investigation, which includes, but is not limited to, arrangement of identification parades, availing members for affidavits and any other information required. The total number and percentages of cases opened by IPID in respect of non-compliance with section 29 of the IPID Act per province is depicted in Table 14(a) below. The highest number of non-compliance cases were recorded in Mpumalanga with 30 cases, followed by North West with 7 cases and the Cape`s with 5 cases each. Table 14(a): Non-compliance with Section 29 of the IPID Act Province Incident(s) Percentages Eastern Cape 5 8% Free State 4 6% Gauteng 4 6% KwaZulu-Natal 2 3% Limpopo 4 6% Mpumalanga 30 45% North West 7 10% Northern Cape 5 8% Western Cape 5 8% Total 66 100% 52 Annual Report 2018 / 2019 A comparison of incidents of non-compliance with section 29 of the IPID Act for the previous financial year (2017/2018) and the period under review was done. A decrease of 4% was noted. Table 14(b): Comparative annual intake of Non-compliance with Section 29 of the IPID Act Province 2017/2018 2018/2019 Percentages Eastern Cape 3 5 67% Free State 7 4 -43% Gauteng 3 4 33% KwaZulu-Natal 4 2 -50% Limpopo 11 4 -64% Mpumalanga 27 30 11% North West 1 7 600% Northern Cape 2 5 150% Western Cape 11 5 -55% Total 69 66 -4% 4. THE TOTAL NUMBER OF CASES REPORTED Table 15(a) shows the total cases reported and the percentages of cases registered by the respective provinces. A total of 5 829 cases were registered by the IPID during the period under review. It can be observed that Western Cape reported the highest intake (19%), followed by Gauteng (17%) and KwaZulu-Natal (16%). Table 15(a): Total and percentages reported Province Incident(s) Percentages Eastern Cape 640 11% Free State 669 11% Gauteng 986 17% KwaZulu-Natal 898 16% Limpopo 356 6% Mpumalanga 459 8% North West 369 6% Northern Cape 352 6% Western Cape 1 100 19% Total 5 829 100% A further analysis was done comparing the previous financial year (2017/2018) with the period under review. Most provinces experienced an increase except Eastern Cape, KwaZulu- Natal, Limpopo and Western Cape that experienced a decrease. Nationally, there was an overall increase of 3%. Table15(b): Percentage change of intake during the period under review Provinces 2017/18 2018/19 Percentage changes Eastern Cape 706 640 -9% Free State 411 669 63% Gauteng 962 986 2% KwaZulu-Natal 990 898 -9% Limpopo 395 356 -10% Mpumalanga 375 459 22% North West 337 369 9% Northern Cape 277 352 27% Western Cape 1 198 1 100 -8% Total 5 651 5 829 3% 53 Annual Report 2018 / 2019 5. ALLOCATED CASES PER PROVINCE The Directorate’s target for registration and allocation of cases is 79% within 72 hours of receipt. This is measured from the time a case is received by the Directorate until such time that it is allocated to an individual case worker for investigation. Table 16(a) shows the total number of cases that were allocated within 72 hours by the respective provinces. IPID reported a total of 5 829 cases during the period under review and managed to allocate 5 048 cases within 72 hours. An allocation rate of 87% was therefore achieved. Discharge of official firearm Rape by police officer Rape in police custody Torture Assault Corruption Other criminal matters/ misconduct Systemic corruption Non-compliance with IPID Act Eastern Cape Deaths as a result of police actions Province Deaths in police Custody Table 16(a): Allocated cases within 72 hours of receipt 23 50 123 20 - 19 352 4 2 - 5 Total 598 Free State 14 21 89 17 1 43 418 8 2 - 4 617 Gauteng 24 53 94 18 - 4 378 29 10 1 2 613 KwaZulu-Natal 28 87 121 15 2 132 362 21 4 - 2 774 Limpopo 27 18 70 1 6 5 210 2 - - 3 342 Mpumalanga 12 28 68 4 3 22 242 11 1 - 25 416 North West 18 9 50 8 1 6 238 6 1 - 6 343 Northern Cape 2 2 22 7 1 5 276 1 1 - 5 322 Western Cape 22 49 35 16 - 9 886 1 1 - 4 1023 Total 171 316 673 106 14 245 3 363 83 22 1 56 5 048 Table 16(b) shows the total number of cases that were not allocated within 72 hours, by the respective provinces. A total of 781 cases reported were allocated after 72 hours of receipt. Deaths in police Custody Deaths as a result of police actions Discharge of official firearm Rape by police officials Rape in police custody Torture Assault Corruption Other criminal matters/ misconduct Systemic corruption Non-compliance with IPID Act Table 16(b): Allocated cases after 72 hours receipt Eastern Cape 7 2 3 - - 1 28 1 - - - Total 42 Free State 2 2 4 2 - 4 38 - - - - 52 Gauteng 27 38 56 6 - 1 216 17 10 - 2 373 KwaZulu-Natal 6 19 19 6 - 17 53 3 1 - - 124 Limpopo - 1 5 - - - 4 2 1 - 1 14 Mpumalanga 2 4 4 1 - 2 24 - 1 - 5 43 North West - 2 5 - - - 16 2 - - 1 26 Province Northern Cape - - 3 - - - 27 - - - - 30 Western Cape 1 3 2 2 - 3 65 - - - 1 77 Total 45 71 101 17 - 28 471 25 13 - 10 781 54 Annual Report 2018 / 2019 6. DECISION READY CASES Table 17(a) below shows the total number of received and the decision ready cases per province. It can be observed that Northern Cape completed 76% of their received cases, followed by Free State with 69% and North West with 65%. The IPID nationally achieved an overall completion rate of 47% in the period under review. Table 17(a): Percentages of decision ready cases by the Provinces Provinces Eastern Cape Total Received cases Total decision ready cases 640 358 Percentages of decision ready cases 56% Free State 669 461 69% Gauteng 986 283 29% KwaZulu-Natal 898 142 16% Limpopo 356 178 50% Mpumalanga 459 267 58% North West 369 239 65% Northern Cape 352 269 76% Western Cape 1 100 555 50% Total 5 829 2 752 47% Table 17(b) below shows the total workload (number of received and backlog cases) and the decision ready including the current cases and the backlog cases per province. It can be observed that Northern Cape completed 79% of their workload cases, followed by Free State with 72% and North West with 53%. The IPID nationally achieved an overall completion rate of 35% in the period under review. Provinces Eastern Cape Free State Table 17(b): Percentages of decision ready cases by the Provinces Total decision ready cases Percentages of decision Total workload (backlog & current) ready cases 1 509 544 36% 846 606 72% Gauteng 2 236 444 20% KwaZulu-Natal 2 452 243 10% Limpopo 584 278 48% Mpumalanga 802 385 48% North West 614 323 53% Northern Cape 430 341 79% Western Cape 2 482 1 007 41% Total 11 955 4 171 35% 55 Annual Report 2018 / 2019 Table 17(c) below shows the number of decision ready cases per provinces per category during the period under review. The highest category of decision ready cases was in respect of alleged assault (2 707) followed by discharge of an official firearm (552) and death in police as a result of police actions (280). Deaths in police custody Deaths as a result of police actions Discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Any other matters referred and misconduct Table 17 (c): Classification of Total Decision ready cases Eastern Cape 34 48 120 22 - 10 287 14 1 4 4 Total 544 Free State 18 24 84 18 1 57 391 9 1 2 1 606 Gauteng 16 53 73 29 - 1 238 19 - - 15 444 KwaZulu-Natal 31 48 26 15 2 17 75 19 - 1 10 243 Limpopo 19 16 65 1 6 3 152 4 1 4 7 278 Mpumalanga 18 25 67 5 2 20 212 12 1 23 - 385 North West 17 12 56 8 1 6 209 6 - 6 2 323 Provinces Northern Cape 6 2 24 10 1 3 289 1 - 4 1 341 Western Cape 21 52 37 19 2 12 854 1 - 8 1 1 007 Total 180 280 552 127 14 129 2 707 85 4 52 41 4 171 Table 17(d) below shows the total workload cases per provinces per category during the period under review. The provinces with the highest workload were Western Cape (2 481), followed by KwaZulu-Natal (2 452) and Gauteng (2 236). Deaths in police custody Deaths as a result of police actions Discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Any other matters referred and misconduct Table 17(d): Total workload per province & per category Eastern Cape 38 114 280 26 0 38 965 24 3 10 11 Total 1509 Free State 19 32 135 23 1 71 544 11 2 5 3 846 Gauteng 83 214 387 44 0 20 1241 99 3 7 138 2236 KwaZulu-Natal 57 304 347 35 2 330 1265 51 0 11 50 2452 Limpopo 28 41 120 1 6 4 359 6 1 5 13 584 Mpumalanga 26 62 110 7 3 64 452 15 2 52 9 802 North West 19 24 91 9 1 9 427 12 1 8 13 614 Provinces Northern Cape 6 5 30 10 1 6 364 2 0 5 1 430 Western Cape 28 84 180 25 2 14 2118 3 0 8 20 2482 Total 304 880 1680 180 16 556 7 735 223 12 111 255 11 955 56 Annual Report 2018 / 2019 Rape in police custody Torture Assault 71 17 0 10 203 4 0 3 1 17 55 15 1 34 316 6 0 2 0 461 Any other matters referred and misconduct Rape by a police officer 21 15 Non-compliance with IPID Act Discharge of an official firearm 28 Free State Systematic Corruption Deaths as a result of police actions Eastern Cape Total 358 Provinces Corruption Deaths in police custody Table 18 : Classification of Decision ready current cases Gauteng 14 24 41 21 0 1 160 14 0 0 8 283 KwaZulu-Natal 25 28 16 13 2 7 32 14 0 1 4 142 Limpopo 19 10 41 1 6 3 89 4 0 4 1 178 Mpumalanga 13 16 45 5 2 10 150 10 0 16 0 267 North West 17 8 39 7 1 4 150 6 0 6 1 239 Northern Cape 2 0 20 7 1 2 231 1 0 4 1 269 Western Cape 21 33 9 13 0 10 463 1 0 5 0 555 Total 154 157 337 100 12 81 1 794 60 0 41 16 2 752 6.1 DECISION READY OF DEATHS IN POLICE CUSTODY AND AS A RESULT OF POLICE ACTIONS Table 19(a) below shows the received cases of deaths in police custody and the number of completed cases per province. The IPID completed a total of 154 out of 214 cases during the period under review. Table 19(a): Deaths in police custody Province Received cases Total decision ready Eastern Cape 30 28 Free State 16 15 Gauteng 51 14 KwaZulu-Natal 34 25 Limpopo 26 19 Mpumalanga 14 13 North West 18 17 Northern Cape 2 2 Western Cape 23 21 Total 214 154 Table 19(b) below shows the received cases of death as a result of police actions and the number of completed cases per province. The IPID completed a total of 157 out of 393 cases during the period under review. Table 19(b): Deaths as a result of police actions Province Received cases Total decision ready Eastern Cape 52 21 Free State 24 17 Gauteng 91 24 KwaZulu-Natal 107 28 Limpopo 20 10 Mpumalanga 34 16 North West 11 8 Northern Cape 2 0 Western Cape 52 33 Total 393 157 57 Annual Report 2018 / 2019 6.2 DECISION READY CASES SECTION 28(1) (c) - (g) OF IPID ACT Table 20(a) below shows the received cases of complaints of discharge of an official firearm and the number of completed cases per province. The IPID completed a total of 337 out of 770 cases during the period under review. Table 20(a): Complaints of discharge of an official firearm Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape Total Received cases Total decision ready 127 71 92 55 150 41 139 16 75 41 70 45 55 39 25 20 37 9 337 770 Table 20(b) below shows the received cases of rape by police officer and the number of completed cases per province. The IPID completed a total of 100 out of 124 cases during the period under review. Table 20(b): Rape by police officer Received cases Total decision ready Eastern Cape 20 17 Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape 19 15 24 21 22 14 1 1 5 5 8 7 7 7 18 Total 124 13 100 Province Table 20(c) below shows the received cases of rape in police custody and the number of completed cases per province. The IPID completed a total of 12 out of 13 cases during the period under review. Table 20(c): Rape in police custody Received cases Total decision ready Eastern Cape - - Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape 1 1 Total 13 Province - - 1 1 6 6 3 2 1 1 1 1 - 12 58 Annual Report 2018 / 2019 Table 20(d) below shows the received cases of torture and the number of completed cases per province. The IPID completed a total of 81 out of 270 cases during the period under review. Table 20(d): Torture Received cases Total decision ready Eastern Cape 19 10 Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape 47 34 Province Total 5 1 150 7 3 3 24 10 5 4 5 2 12 10 81 270 Table 20(e) below shows the received cases of assault and the number of completed cases per province. The IPID completed a total of 1 794 out of 3 835 cases during the period under review. Table 20(e): Assault Province Received cases Total decision ready Eastern Cape 380 203 Free State 456 316 Gauteng 594 160 KwaZulu-Natal 414 32 Limpopo 216 89 Mpumalanga 266 150 North West 255 150 Northern Cape 303 231 Western Cape 951 463 3 835 1 794 Total Table 20(f) below shows the received cases of corruption and the number of completed cases per province. The IPID completed a total of 60 out of 108 cases during the period under review. Table 20(f): Corruption Province Received cases Total decision ready Eastern Cape 5 4 Free State 8 6 Gauteng 46 14 KwaZulu-Natal 24 14 Limpopo 4 4 Mpumalanga 11 10 North West 8 6 Northern Cape 1 1 Western Cape 1 1 108 60 Total 59 Annual Report 2018 / 2019 Table 20(g) below shows the received cases of other criminal matter and misconduct and the number of completed cases per province. The IPID completed a total of 16 out of 35 cases during the period under review. Table 20(g): Any other matters referred and misconduct (Section 28(1)(h)) Province Received cases Total decision ready Eastern Cape 2 1 Free State 2 - Gauteng 20 8 KwaZulu-Natal 5 4 Limpopo 1 1 Mpumalanga 2 - North West 1 1 Northern Cape 1 1 Western Cape 1 - Total 35 16 Table 20(h) below shows the received cases of Non-compliance with the IPID Act and the number of completed cases per province. The IPID completed a total of 41 out of 66 cases during the period under review. Table 20(h): Non-compliance with the IPID Act (Section 33) Province Received cases Total decision ready Eastern Cape 5 3 Free State 4 2 Gauteng 4 0 KwaZulu-Natal 2 1 Limpopo 4 4 Mpumalanga 30 16 North West 7 6 Northern Cape 5 4 Western Cape 5 5 Total 66 41 Table 20(i) below shows the number of backlog cases and the number of completed cases per province. The IPID completed a total of 1 415 out of 6 126 cases during the period under review. Table 20(i): Backlog decision ready cases Provinces Backlog number Backlog decision ready cases Eastern Cape 869 185 Free State 177 144 Gauteng 1250 161 KwaZulu-Natal 1 554 101 Limpopo 228 99 Mpumalanga 343 117 North West 245 84 Northern Cape 78 72 Western Cape 1 382 452 Total 6 126 1 415 60 ATTENDANCE OF CRIME SCENES AND POST MORTEMS 21 15 30 15 12 6 10 1 18 128 Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape Total Deaths in custody Eastern Cape Provinces 61 256 32 2 5 14 12 74 63 17 37 Deaths as a result of police actions Number of scene attended 88 6 1 8 8 15 19 21 1 9 Deaths in custody 131 19 0 6 18 7 32 28 6 15 Deaths as a result of police action Number of scene not attended 384 50 3 15 20 24 89 93 32 58 Scenes attended Table 21: Death scenes attended and not attended 219 25 1 14 26 22 51 49 7 24 Scenes not attended Totals 603 75 4 29 46 46 140 142 39 82 Grand total 64% 67% 75% 52% 43% 52% 64% 65% 82% 71% Percentages of scenes attended Table 21 shows both the total number of crime scenes attended and not attended within 24 hours per province. Nationally, IPID attended 64% of the crime scenes within 24 hours of those being reported. The IPID has a responsibility to attend crime scenes (where possible or practical) as well as post mortems. These forms part of the investigation process and play a pivotal role in the completion of case investigation. During the period under review IPID was unable to attended 219 crime scenes. It should be noted that in some instances victims passed away in hospital, as a result some of the crime scenes could not be attended. 7. Annual Report 2018 / 2019 Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga North West Northern Cape Western Cape Total Provinces 26 15 33 8 20 9 10 0 16 137 Deaths in custody 51 21 72 40 15 34 5 2 28 268 Deaths as a result Number of post-mortems attended 4 1 18 26 7 5 8 2 8 79 Deaths in custody 2 2 37 93 4 3 7 0 24 172 Deaths as a result 77 36 105 48 35 43 15 2 44 405 Total attended Table 22: Post mortems attended and not attended Number of post-mortems not attended 6 3 55 119 11 8 15 2 32 251 Total not attended Totals 83 39 160 167 46 51 30 4 76 656 Grand total Percentages of post mortems attended 93% 92% 66% 29% 76% 84% 50% 50% 58% 62% Table 22 shows the total number of post mortems attended and the total number of post mortems not attended per province. Nationally the IPID attended 62% of the post mortems. In some instances, there were multiple deaths linked to one incident. Annual Report 2018 / 2019 62 Annual Report 2018 / 2019 8. CRIMINAL REFERRALS TO NPA AND THE OUTCOME After the completion of an investigation, dockets are referred to the NPA which, based on the evidence at hand, will make a decision whether or not to institute criminal proceedings against the suspect(s). Table 23(a) shows the total number of recommendations referred to the NPA by the respective provinces for the period under review. A total of 2 044 criminal recommendations were made to the NPA for decision. Discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systemic Corruption Non-compliance with IPID Act Other criminal offence Eastern Cape Deaths as a result of police actions Provinces Deaths in police custody Table 23(a): Criminal Recommendations referred to NPA-2018/2019 3 30 31 12 - 1 160 9 - 1 2 Total 249 Free State 1 5 30 9 - 9 250 3 - 1 - 308 Gauteng 1 9 8 7 - - 51 1 - - - 77 KwaZulu-Natal - 20 2 2 - 2 12 6 - - 3 47 Limpopo 1 7 15 1 - 1 120 1 - 1 1 148 Mpumalanga 1 24 10 1 - 6 138 2 - 16 - 198 North West 1 9 17 1 - 1 131 1 - 4 - 165 Northern Cape - 1 9 6 - - 193 - - - - 209 Western Cape 3 36 10 13 - 3 570 - - 8 - 643 Total 11 141 132 52 - 23 1 625 23 - 31 6 2 044 Recommendations forwarded to the NPA are evaluated and based on the evidence presented, a decision is made. Table 23(b) shows the details on the outcomes of the recommendations referred to the NPA. It can be observed that 1 475 of recommendation referred to NPA the IPID is still waiting for response and 412 declined to prosecute. Province Eastern Cape Free State Table 23(b): Outcome of Criminal Recommendations made to the NPA Awaiting for Declined to NPA Query Inquest Prosecute Withdrawn response prosecute 161 51 24 5 7 1 240 62 - - 6 - Total 249 308 Gauteng 53 15 4 1 4 - 77 KwaZulu-Natal 18 16 10 1 2 - 47 Limpopo 61 60 16 1 10 - 148 Mpumalanga 59 96 17 13 12 1 198 North West 108 46 - - 11 - 165 Northern Cape 165 42 - - 2 - 209 Western Cape 610 24 6 - 1 2 643 1 475 412 77 21 55 4 2 044 Total 63 Annual Report 2018 / 2019 9. DISCIPLINARY RECOMMENDATIONS MADE TO SAPS AND THE FEEDBACK RECEIVED Part of the mandate of the IPID is to make disciplinary recommendations to the SAPS after a complaint was investigated. Table 24(a) shows the types of recommendations referred by the respective provinces to SAPS. A total number of 2 337 recommendations were referred to SAPS during the period under review, which comprises of 873 recommendations where the IPID recommended to SAPS to discipline its member(s) and 1 464 recommendations where the IPID recommended no disciplinary steps against SAPS member(s). Table 24(a): Types of Recommendations referred to SAPS – 2018/2019 Provinces Positive Recommendations Negative Recommendations Total Eastern Cape 86 192 278 Free State 245 92 337 Gauteng 74 69 143 KwaZulu-Natal 15 72 87 Limpopo 125 33 158 Mpumalanga 124 76 200 North West 75 108 183 Northern Cape 174 44 218 Western Cape 546 187 733 1 464 873 2 337 Total Table 24(b) shows the recommendations referred per IPID sections by the respective provinces to SAPS. Most of the cases referred were in respect of assault with 1 777 recommendations, followed by complaint of discharge of an official firearm with 186 cases and death as a result of police actions with 163 cases. Complaint of discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Other criminal offence Eastern Cape Deaths as a result of police actions Province Deaths in police custody Table 24(b): Recommendations referred to SAPS-2018/2019 7 37 33 19 - - 170 7 - 2 3 Total 278 Free State 2 8 37 11 - 4 267 3 2 2 1 337 Gauteng 3 16 18 13 - 1 83 6 - - 3 143 KwaZulu-Natal 3 21 10 6 1 - 26 14 - - 6 87 Limpopo 3 6 23 2 - 1 117 1 - 1 4 158 Mpumalanga - 20 15 1 2 - 144 3 - 15 - 200 North West 4 11 20 6 - - 133 4 - 5 - 183 Northern Cape 2 - 12 8 1 - 192 1 - 2 - 218 Western Cape 4 44 18 13 1 - 644 - - 8 - 733 Total 28 163 186 79 5 6 1 777 39 2 35 17 2 337 *A total of 1 464 are positive recommendations; therefore, no feedback is expected 64 Annual Report 2018 / 2019 Table 24(c) shows the types of recommendation referred by the respective provinces to MPS. A total number of 29 recommendations were referred to MPS during the period under review, which comprises of 17 recommendations where the IPID recommended to MPS to discipline its member(s) and 12 recommendations where the IPID recommended no disciplinary actions to MPS member(s). Table 24(c): Types of Recommendations referred to MPS – 2018/2019 Positive Negative Provinces Recommendations Recommendations City of Cape Town Metro Police Department 5 3 Durban Metro Police Department 1 - Total 8 1 Ekurhuleni Metro Police Department 1 5 6 Johannesburg Metro Police Department 3 5 8 Nelson Mandela Bay Metro Police Department - 1 1 Tshwane Metro Police Department 2 3 5 Total 12 17 29 *A total of 1 464 are positive recommendations; therefore, no feedback is expected Table 24(d) shows the recommendation referred per IPID sections by the respective provinces to MPS. Most of the cases referred were in respect of assault and deaths as a result of police actions, both with 10 recommendations, followed by complaint of discharge of an official firearm with 6 cases and corruption with 2 cases. Deaths in police custody Deaths as a result of police actions Complaint of discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Other criminal offence Table 24(d): Disciplinary Recommendations referred to MPS-2018/2019 Total - 6 - - - - - 2 - 1 - - - 8 1 Ekurhuleni Metro Police Department Johannesburg Metro Police Department Nelson Mandela Bay Metro Police Department Tshwane Metro Police Department - 2 2 1 - - 1 - - - - 6 - 2 3 - - - 2 1 - - - 8 - - 1 - - - 1 4 - - - - 1 5 Total - 10 6 1 - - 10 2 - - - 29 Province City of Cape Town Metro Police Department Durban Metro Police Department 65 6 KwaZulu-Natal 44 232 Northern Cape Western Cape Total 409 100 28 77 13 18 59 14 66 IPID Awaits Feedback Section 30(a) of the IPID Act 34 117 19 2 7 31 4 3 10 12 29 Guilty 25 1 - 2 11 - 3 2 1 5 Not guilty 75 23 - - 6 - 1 6 10 29 No Steps Disciplinary finalised 66 - 12 Total 3 MPS – JMPD 2 1 MPS – EMPD MPS - TMPD 1 MPS – DMPD MPS – NMBPD 5 Positive Recommendation MPS – CTMPD Row Labels 14 - - - - 3 - 8 1 2 Withdrawn 3 - - 1 2 - 8 3 1 1 - - 2 - - 1 1 - 1 - - 1 - - 2 - - 1 1 - Table 24(f): Feedback of disciplinary matters IPID Awaits Disciplinary finalised Disciplinary Feedback initiated Section 30(a) of Dismissed from Not guilty No Steps service the IPID Act 3 - Table 24(f) indicates the status of the disciplinary recommendations referred to MPS for the period under review. 22 14 North West 8 29 Gauteng 15 2 Free State Mpumalanga 92 Eastern Cape Limpopo Disciplinary initiated Row Labels Table 24(e): Feedback of disciplinary matters 1 - - - 1 - - Resigned from service 1 - - - - - - - - 1 Resigned from service 29 5 1 8 6 1 8 Total 873 187 44 108 76 33 72 69 92 192 Total In terms of Section 30 of the IPID Act, IPID refers disciplinary recommendations to SAPS on which SAPS has 30 days to respond on the disciplinary process implemented. Table 24(e) indicates the status of the disciplinary recommendations referred to SAPS for the period under review. Annual Report 2018 / 2019 Annual Report 2018 / 2019 10. CONVICTIONS AND ACQUITTALS 10.1. DISCIPLINARY CONVICTIONS Table 25 shows the total number of disciplinary convictions that were reported by the respective provinces during the period under review, this includes the convictions of the recommendations that were referred to SAPS/MPS in previous financial years. A total number of 207 disciplinary convictions were reported. Discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Other criminal offence and misconduct Eastern Cape Deaths as a result of police actions Provinces Deaths in police custody Table 25: Disciplinary convictions 1 10 17 5 - - 32 1 - 1 2 Total 69 Free State - 1 3 2 - 1 20 - 1 - 2 30 Gauteng - - - - - - - - - - - 0 KwaZulu-Natal 1 3 1 - - - 6 2 - - 2 15 Limpopo - - - - - - - - - - - 0 Mpumalanga - 1 4 1 1 - 17 1 - 16 - 41 North West - 1 - - - - 12 1 - 3 - 17 Northern Cape - - - - - - 8 - - 1 1 10 - 17 - - 2 - 25 1 1 112 5 1 23 7 207 Western Cape - 2 1 3 Total 2 16 23 10 There were a total of 207 cases where convictions for different misconduct were received. The convictions details range from: • written warning (93); • verbal warning (16); • fined (8); • dismissal (22); • corrective counselling (5); • suspended without salary (13) • final written warning (29); • suspended sentence (21) 67 Annual Report 2018 / 2019 10.2 DISCIPLINARY ACQUITTALS Table 26 shows the total number of disciplinary acquittals that were reported by the respective provinces during the period under review. A total of 121 disciplinary acquittals were reported. Deaths in police custody Deaths as a result of police actions Discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Other criminal offence Table 26: Disciplinary acquittals Eastern Cape 5 4 4 1 - - 21 4 - - - Total 39 Free State 1 2 2 - - - 31 - - - - 36 Gauteng - - - - - - - - - - - - KwaZulu-Natal 1 1 2 1 - - 14 1 - - - 20 Limpopo - - - - - - - - - - - - Mpumalanga 1 1 2 - - - 17 - - 1 - 22 North West - - - - - - - - - - - - Provinces Northern Cape - - - - - - - - - - - - Western Cape - - 2 - - - 2 - - - - 4 Total 8 8 12 2 - - 85 5 - 1 - 121 10.3. CRIMINAL CONVICTIONS The IPID is dedicated to investigating acts of criminality allegedly perpetrated by members of the SAPS/MPS and bring these members to justice. Once the investigation is completed and recommendations are forwarded to the NPA, the court procedure takes over where the role of IPID is to provide the court with enough evidence to make an appropriate ruling on the case at hand. Sometimes the case does result in a conviction. Table 27 shows the total number of criminal convictions that have been reported by the respective provinces during the period under review. A total of 91 criminal convictions were reported. Corruption Systematic Corruption Non-compliance with IPID Act Other criminal offence 6 Assault 1 Torture 2 - Rape in police custody - Free State Rape by a police officer Deaths as a result of police actions Eastern Cape Provinces Complaint of discharge of an official firearm Deaths in police custody Table 27: Criminal convictions - - - 4 - - - - Total 6 - - - 3 - - - - 10 Gauteng - 11 1 3 - - 3 - - - - 18 KwaZulu-Natal - 19 4 1 - - 3 2 - - 3 32 Limpopo - - - - - - 4 - - - - 4 Mpumalanga - 3 1 1 - - 3 - - - - 8 North West - 2 - - - - 1 - - - - 3 Northern Cape - - 1 - - - - - - 1 2 4 Western Cape - 1 - 1 - - 4 - - - - 6 Total - 39 13 6 - - 25 2 - 1 5 91 68 Annual Report 2018 / 2019 10.4. CRIMINAL ACQUITTALS Table 28 indicates the total number of criminal acquittals that have been reported by the respective provinces during the period under review. A total of 36 criminal acquittals were reported for the period under review. Deaths as a result of police actions Complaint of discharge of an official firearm Rape by a police officer Rape in police custody Torture Assault Corruption Systematic Corruption Non-compliance with IPID Act Eastern Cape - - 1 - - - 3 - - - - Free State - - 1 1 - - 2 - - - 1 Provinces Other criminal offence and misconduct Deaths in police custody Table 28: Criminal acquittals Total 4 5 Gauteng - 4 - 1 - - 2 1 - - - 8 KwaZulu-Natal - 5 1 1 - - - 1 - - 1 9 Limpopo - - - - - - - - - - - - Mpumalanga - 2 - - - - 2 - - - - 4 North West - - - - - - 4 - - - - 4 Northern Cape - - - - - - - - - - - - Western Cape - - - - - - 2 - - - - 2 Total - 10 3 3 - - 14 2 - - 2 36 11. THE CASES ON COURT ROLL The number of cases that are on the court roll reflects cases where the investigation was of such a nature that the NPA accepted the IPID’s recommendation pertaining to the institution of criminal prosecution. Table 29 shows the total number of cases that each province has on the court roll. A total of 766 cases were on the court roll. Eastern Cape Free State Gauteng KwaZuluNatal Limpopo Mpumalanga North West Northern Cape Western Cape Table 29: Court roll matters - - 1 - - - - - 1 Total 2 Assault Common 18 6 21 13 13 43 61 20 57 252 Assault GBH 3 3 10 18 11 - 46 - - 91 Attempted Murder 12 6 - 22 - 2 21 1 7 71 Corruption 1 - 8 13 - 1 6 2 1 32 Culpable Homicide - - - - - - - - 5 5 Discharge of an official firearm - 2 17 - 5 8 7 5 2 46 Fraud & corruption - - - - - - 1 - - 1 Inquest - - - 6 3 - - - 3 12 Charges Assault and Robbery Malicious damage to property - - - - - 1 - - 1 Murder 10 4 36 41 12 16 19 1 18 157 Rape 7 8 11 16 - 5 10 6 20 83 Reckless driving - - - - - - 1 - - 1 Sexual Assault - - - 7 - - - - 1 8 Torture - 1 - - - - - - 1 2 Non-compliance with section 29 of IPID Act - - - - - 1 - 1 - 2 51 30 104 136 44 76 173 36 116 766 Total 69 MANNER OF CLOSURE 70 - 113 Withdrawn Total - 35 Undetected Unsubstantiated 2 Referred Unfounded - 55 Policy referred - 9 Duplicate Inquest - 1 Dismissed Indeterminate - 10 Declined Convicted Corrective Counselling - - Alternative Dispute Resolution 1 Deaths in police custody Acquitted Manner of disposal Deaths as a result of police actions 53 - 5 - 2 14 1 11 - - - 12 - 3 - 5 Complaint of discharge of an official firearm 277 3 64 - 94 49 - - - 3 - 56 - 5 - 3 Rape by a police officer 28 - - - 3 1 - - - - 1 16 - 3 - 4 Rape in police custody 6 - 2 - - 2 - - - - 1 - - 1 - - Torture 41 4 - 16 1 - - - - 1 19 - - - 1 407 11 86 2 315 45 1 - 2 4 2 906 5 9 2 17 Assault Table 30(a): Manner of disposal, per category Corruption 42 - 12 - 14 6 - - - - - 6 1 - 3 Any other criminal offence and misconduct 24 - 5 - 4 1 - - - 2 1 9 2 Systemic corruption 4 - 2 - - - - - - - - 1 - 1 - - 20 - 1 - 1 - - - - - - 16 1 1 - - Noncompliance with IPID Act 2 015 14 216 2 451 174 2 20 2 10 6 1 051 6 26 2 Total 33 The manner of closure can be influenced by the type and complexity of the case under investigation. A total of 2 015 cases were closed during the period under review. The manner of closure of cases per category in the period under review is detailed in table 30(a) below. 12. Annual Report 2018 / 2019 1 9 33 Total Mpumalanga Western Cape 3 Limpopo Northern Cape - KwaZulu-Natal 2 2 Gauteng North West 7 1 Free State 8 Acquitted Eastern Cape Provinces Alternative Dispute Resolution 71 2 - - 1 - - 1 - - - Convicted 26 2 7 - 1 1 6 1 6 2 Corrective Counselling 6 2 1 - - - - - 3 - Declined 1 051 530 182 32 21 69 37 17 97 66 Dismissed 6 3 1 - - - - 1 - 1 Duplicate 10 3 - 1 1 - 3 1 1 - Indeterminate 2 - - - - - 2 - - - Inquest 20 1 3 2 1 1 1 1 6 4 2 1 1 - - - - - - - Policy Referred Table 30(b): Manner of case-closure per province Referred 174 18 3 19 29 19 8 15 29 34 Undetected 451 91 37 47 17 8 12 16 116 107 Unfounded 2 1 - - - - 1 - - - Unsubstantiated 216 30 40 47 23 2 44 6 13 11 14 10 2 - 1 - - - - 1 Withdrawn 2 015 701 278 151 97 100 117 59 278 Total 234 Table 30(b) provides details of the cases closed and the breakdown per manner of closure by respective provinces. The most cases closed as declined, a total of 1 051 where noted, mostly cases were closed in Western Cape with 530 cases, followed by Northern Cape with 182 cases and Free State with 97 cases. The second most closed cases were closed as undetected with a total of 451 cases and majority of cases were closed in the Free State with 116 cases, followed by Eastern Cape with 107 cases and Western Cape with 91 cases. Annual Report 2018 / 2019 Annual Report 2018 / 2019 Figure 5 below shows the percentages of the closed cases and breakdown on the manner of closure. The largest share of the closed cases were closed as declined (52%), followed by closed as undetected (23%) and closed as unsubstantiated (11%). Figure 5 Percentages of closed cases per manner of closure Withdrawn 1% Unsubstantiated 11% Unfounded 0% Undetected 23% Referred 9% Policy referred 0% Inquest 1% Indeterminate 0% Duplicate 0% Dismissed 0% Declined 52% Corrective Counselling 0% Convicted 1% Alternative Dispute Resolution 0% Acquitted 2% 0% 10% 20% 30% 72 40% 50% 60% ?at; I I I a work k?m ?fe "a ?25/ . 3/3 21/2 l??ple ?\Shz 0 2/9530 pollcy 2?Ga\ pm? 23222 GOVERNANCE 222? :inhnance ?aw Hf. GOVERNANCE Annual Report 2018 / 2019 1. INTRODUCTION The IPID is committed in ensuring that principles of good corporate governance are practiced and upheld, as supported by the Public Finance Management Act, 1999 (Act 1 of 1999) and as amended by King Code on Corporate Governance (King IV) and other related leading practices. Risk, Compliance and Ethics Management forms an integral part of the IPID’s corporate governance and strategic management processes; through which the IPID was able to identify weaknesses in controls and manage potential risks that may have negative impact on its operating environment. 2. RISK, COMPLIANCE AND ETHICS MANAGEMENT The Risk Management Policy, Risk Management Strategy and other related documents were reviewed to ensure that they are relevant and address IPID’s operating environment and overall strategic objectives. Risk assessments were conducted at a strategic and operational level to identify new and emerging risks that may be material in achieving objectives. All Programmes and Provincial Offices were involved in the risk assessment process. A total of six (06) risks were identified at a strategic level, the Department was able to mitigate and address two of those risks. Progress reports on the implementation of mitigation strategies at operational and strategic level were presented to the Compliance, Risk and Ethics Management Committee before being presented to the Audit Committee on quarterly basis, including MANCO. The IPID compliance management function was implemented by conducting compliance monitoring on a quarterly basis on relevant prescripts. This contributed towards enhancing internal control systems within the Department. Ethics management contributed to the strengthening and promotion of organisational ethics and integrity practices in the Department through the implementation of Whistle Blowing Policy. Compliance, Ethics and Risk Management Committee The IPID has a fully functional Compliance, Ethics and Risk Management (CERM) Committee in place, appointed by the Executive Director. The committee was chaired by an external Chairperson with Programme Heads and the Chief Financial Officer as members. The committee advised management on matters related to risk, compliance and ethics management. During the reporting period the committee held three (03) meetings to discuss the quarterly reports. The Chairperson compiled reports based on the deliberations at the Committee meetings, which were presented at the Audit Committee. In addition, the Audit Committee guided management on risk, compliance and ethics management functions and provided oversight assurance on risk matters. 3. FRAUD AND CORRUPTION The IPID’s Fraud Prevention Policy and Fraud Prevention Plan are proactive systems in place to manage vulnerability to fraud and corruption. Cases of alleged fraud and corruption are forwarded to Corporate Governance component through the Ethics office. During the year under review there were no incidents/allegations reported to Corporate Governance component. The Fraud Response Plan The Corporate Governance Unit facilitates the implementation of the fraud response plan on any allegation of fraud or corruption and unethical conduct reported. A preliminary analysis is conducted to determine whether the reported matter warrants an investigation. Depending on the outcome, the preliminary analysis report is forwarded to the Executive Director who decides whether the allegations are to be: 74 Annual Report 2018 / 2019 a) Investigated internally; b) Co/outsourced to forensic investigative firms; c) Referred to the SAPS, or any applicable law enforcement agency 4. MINIMISING CONFLICT OF INTEREST The Corporate Governance component coordinated the submission of financial disclosures by Senior Management Services (SMS) in line with the Financial Disclosure Framework, the Middle Management Service (MMS), Finance and Supply Chain Management office through the determination and directive issued by the Minister of Public Service and Administration on other categories of designated employees to disclose their financial interest. The submitted financial disclosures were analysed to identify areas of conflict by affected officials. Bid Committees (Bid Specification, Bid Evaluation and Bid Adjudication) were established to oversee the procurement of goods and services above R500 000.00. A Procurement Control Committee has also been established to manage the procurement of goods and services below the R500 000.00 threshold. All members for the three Bid Committees signed a conflict of interest declaration form, before engaging in discussions for the purpose of the bid process. 5. CODE OF CONDUCT The IPID endeavours to adhere to highest standards of ethical and moral behaviour. The IPID’s values are the core from which it operates and respond on daily activities and interaction with both internal and external stakeholders. These values as listed in the IPID’s strategic plan subscribe to the Code of Conduct for the Public Service contained in the Public Service Regulations, 2016. Adherence to the Code of Conduct enhances professionalism and ensures confidence in the Department. Noncompliance with the provisions of the Code of Conduct or approved polices constitutes misconduct and may lead to disciplinary action. 6. HEALTH SAFETY AND ENVIRONMENTAL ISSUES The IPID Security Management ensured compliance with Occupational Health and Safety Act no 85 of 1993 by ensuring that statutory appointments are in place. The component appointed Section 16.2 Employer’s Representatives (Chief Director at both National and Provincial offices) and Section 17, Health and Safety Representatives. The Health and Safety Representatives were capacitated with first aid level 01 and basic firefighting training as stipulated in Section 18(3) of OHS Act. A total of four (04) statutory Health and Safety Committee meetings were held in accordance with Section 19(4) of the OHS Act where health and safety related matters were discussed. In order to ensure that health hazards are identified and the work environment is safe and healthy, safety inspections were conducted. An evacuation drill exercise was also conducted at Head Office to familiarize employees with the evacuation procedure and how they should react in case of emergency. The component investigated health and safety related incident where there were bricks falling from the top roof and provided recommendations to the former Executive Director; however, there were no injuries. All incidents that occurred were recorded and reported to the relevant stakeholders. 75 Annual Report 2018 / 2019 7. PORTFOLIO COMMITTEES The table below outlines matters raised by the Parliamentary Committees: Dates 20 April 2018 16 May 2018 6 June 2018 28 June to 5 July 2018 12 September 2018 11 October 2018 6 March 2019 Some key matters raised by the Committee Portfolio Committee IPID briefing to the PCP There was a concern on Police (PCP) on its budget allocation raised by the PCP about & Annual Performance IPID allocated budget Plan (APP) 2018/19 size in relation to the financial year. fulfilling of its mandate and inability to control accruals. Select Committee IPID briefing to the SCSJ The Select Committee on Security and on its Strategic Plan and was concerned about Justice (SCSJ) Annual Performance the budget cuts, inability Plan. of IPID to ensure implementation of its recommendations by the SAPS including a matter regarding SAPS declassification of information related to cases being investigated by IPID. Portfolio Committee IPID briefing to the PCP The PCP raised on Police on its third and fourth concerns about the life quarterly report for style audit and vetting of 2017/18. senior management. Committee Purpose How the Department addressed matters raised The accruals were monitored and managed. • Continuous engagement with SAPS on sharing of resources and also on implementation of IPID recommendations. • Engage the Minister of Police for intervention. • Development of Guidelines on lifestyle audit informed by Framework from the DPSA. • 63% valid security clearance, 20% submitted to State Security Agency and 17% are still being processed departmentally. Portfolio Committee IPID made presentation The Committee adopted The IPID is yet to present the the Bill with amendment proposed amendments to the on Police on the Committee Bill. NCOP that they worked on to sec 6 of the current It proposed for the Act. The Bill was referred with the Civilian Secretariat for amendment of sec. 6A Police on the defects identified of the IPID principal Act, to the NCOP for its by the Constitutional Court and consideration. 1 of 2011 in line with other operational and structural the Constitutional Court limitations of the Act. judgment. • Continuous engagement with Portfolio Committee IPID briefing to the PCP The PCP raised the SAPS on sharing of resources. on Police on its first quarterly issue of a lack of • Engage the Minister of Police report 2018/2019 and on specialised skills and for intervention. high profile cases. budget which impact on investigation of high profile cases. • A target on achieving a clean Portfolio Committee PCP consideration of The committee noted audit was included in the APP. on Police the 2017/18 Annual unqualified audit • On-going monitoring of all Report of the IPID: outcome and asked cases reported. financial statement & for assurances for performance. a clean outcome in future & compliance with consequence management. • IPID assured the committee Portfolio Committee IPID briefing to the PCP The PCP raised a on Police on its plans in promoting concern about security that the team of high profile clearances of senior its independence, investigation will continue its members of IPID and stability & carrying out work and has engaged with its investigations without assurances for the the NPA with a view to fast continuation of high fear or favour. track prosecution of these profile investigations. high-profile cases. • 63% valid security clearance, 20% submitted to State Security Agency and 17% are still being processed departmentally. 76 Annual Report 2018 / 2019 8. SCOPA RESOLUTIONS Dates 2 May 2018 28 August 2018 Subject Details Response by Department IPID participated at SCOPA hearing regarding matters of Forensic Data Analyst (FDA) & other contracts with SAPS & SITA. IPID briefing to the SCOPA on its forensic related matters. SCOPA raised a concern about classification of documents on investigations conducted by IPID in the Crime Intelligence environment within SAPS. SCOPA raised a concern about lack of forensic capacity within IPID and the continued classified documents by the SAPS. • Both heads of SAPS & IPID committed to meet in order to resolve the impasse. • The National Commissioner committed to declassify and handover documents requested by IPID within 14 days. • IPID continues to engage National Treasury on appointment and funding of service providers to assist IPID with forensic capability. • IPID is litigating against SAPS to ensure compliance with the commitment made to declassify documents. • IPID is using its own limited baseline budget to continue with the Marikana investigations. • IPID will continue to engage all stakeholders to get funding required to complete the investigation. 4 September 2018 IPID briefing to the SCOPA on its highprofile investigations. 9. The standing committee was concerned about the lack of funding to ensure that IPID is able to implement Farlam’s recommendation on Marikana investigation. Resolved (Yes/No) No No No PRIOR MODIFICATIONS TO AUDIT REPORTS Nature of matters of non-compliance Restatement of corresponding figures Payables not recognised Appropriate steps not taken to prevent Irregular Expenditure Non-compliance with 30 days payment turnaround time Contracts extended without approval of the delegated Authority 10. Financial year in which it first arose 2017/18 2017/18 2017/18 2016/17 2016/17 Progress made in clearing / resolving the matter The AFS review process has been strengthened for quality assurance prior to submission. The AFS review process has been strengthened for quality assurance prior to submission. Financial Misconduct Committee has reviewed all the reported cases to determine the appropriate action. Invoice management function has been centralised to National Office in order to improve turnaround time. All referred contracts were terminated and replaced with the centralised ones that went through the normal SCM process. INTERNAL AUDIT AND AUDIT COMMITTEES The Audit Committee play an important role in ensuring that an entity functions according to good governance, accounting and audit standards. It also monitors the adoption of appropriate risk management arrangements. • Key activities and objectives of the internal audit The purpose of Internal Audit within the Department is to provide independent, objective assurance and consulting services designed to add value to and improve operations. This is achieved by conducting risk-based audit reviews that contribute to the improvement of governance, risk management and control processes. Internal Audit also assists the Audit Committee in the effective discharge of its responsibilities. In discharging its assurance responsibilities to the Department, Internal Audit follows a systematic and disciplined approach to evaluate and make appropriate recommendations regarding the following, in line with the International Standards for the Professional Practice of Internal Auditing: 77 Annual Report 2018 / 2019 • Achievement of IPID’s objectives and plans; • Reliability and integrity of information; • Effectiveness and efficiency of operations and programs; • Safeguarding of assets; and • Compliance with laws, regulations, policies, procedures and contracts. Summary of audit work done The table below list internal audit reviews that were completed during the 2018/2019 financial year: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. • National Office Reviews IPID Committees Review Occupational Health and Safety Review Telephone and Cellular Phone Expenditure Management Follow-Up Review Financial Management Review Procurement and Contract Management Review HR Leave and Recruitment Review Integrity Strengthening Review Compliance Management Follow-Up Review Security Management Follow-Up Review GG Vehicle Management Follow-Up Review Quarterly Review of Performance Information Quarterly Verification of Financial Statements Follow-Up on 2017/2018 AGSA Findings MPAT Verification Review of Section 9(n) Report 1. 2. 3. 4. 5. Provincial Audits Reviews (Investigation Management) Mpumalanga Provincial Review Free State Provincial Review KZN Provincial Review North West Provincial Review Limpopo Provincial Reviews Key activities and objectives of the Audit Committee; In line with its mandate as recorded in its Charter, the Audit Committee is established to carry out its oversight responsibilities over the Department’s audit and financial reporting process; as well as systems of risk management and internal control. Audit Committee activities endeavours to fulfil the following objectives: • Effective oversight over management’s role in governance, risk management and control systems. • Enhancing business ethics and trust in the Department; • Ensuring and enhancing the independence of the Internal Audit Activity; • Ensuring that risks facing the Department are identified and appropriate mitigation strategies developed and implemented. • Ensuring proper functioning of the Internal Audit Activity through review and approval of audit scope of work; including monitoring of its performance. The Audit Committee fulfilled its objectives as stated above through the interrogation of various reports, including performance, risk management, compliance financial and audit; and robust discussions during Audit Committee meetings that took place throughout the financial year. A total of five (05) Audit Committee meetings were convened in the 2018/2019 financial year, with the following committee responsibilities, amongst others, fulfilled: o Review of 2018/2019 1st and 2nd quarters financial information, including the 2017/2018 Annual Financial statements, o Review of IPID’s 2018/2019 1st and 2nd quarters’ performance information and overall performance as reported in the 2017/2018 IPID Annual Performance Report, o Approval of the 2018/2019 Internal Audit Plan and the monitoring of 1st and 2nd quarters’ performance, o Review of the AGSA 2017/2018 Final Management Letter and Audit Report, o Review of Risk Management and Compliance matters. 78 Annual Report 2018 / 2019 • Attendance of Audit Committee meetings by Audit Committee Members The table below discloses relevant information on the Audit Committee members: Name Qualifications 01 April 2018 – 31 March 2019 Mr IM Motala B. PROC Chairperson Admitted Attorney Ms LR Mvuyana LLB; Certificate in Legislative Drafting Admitted Attorney Ms AM Badimo B.Sc Hons (Computer Science); M.Sc (Applied Science); Project Management Diploma; MBA; CISM; CGEIT; CISA; CRISC Mr. NS Nkonzo BCompt Honours; BCom Accounting; Post Graduate Diploma in Investigative and Forensic Accounting Mr. R McBride Bachelor of Arts BTech – Policing Mr. VO Senna 11. Masters of Public Administration and Management; Bachelor of Commerce Post Graduate; Certificate in Financial management; National Higher Certificate in Marketing If internal, position in the Department Internal or external External External Date appointed Date Resigned October 2015 05 October 2015 04 External October 2015 External October 2015 Executive Director Internal Internal No. of Meetings attended 05 03 February 2019 (Contract Expired) March 2014 February 2018 (started acting Chief Financial as Executive Officer Director with effect from 01 March 2019) 04 05 AUDIT COMMITTEE REPORT We are pleased to present our report for the financial year ended 31 March 2019. 1. AUDIT COMMITTEE MEMBERS, MEETINGS AND ATTENDANCE Name of Members Meeting Attendance Mr. M.I. Motala (Chairperson) (External) Ms. A. Badimo (External) Ms. L. Mvuyana (External) Mr. NS Nkonzo (External) Mr. RJ McBride (Executive Director, Ex- Officio, until 28/02/2019) (Employment contract ended) 05 05 04 03 04 Mr. VO Senna (Chief Financial Officer, Ex Officio) (Acting Executive Director from 01 March 2019) 05 00 Mr. PM Setshedi (Acting Chief Financial Officer from 01 March 2019 (Ex-Officio) 00 Standing invitations for these meetings were extended to Senior Management and the Auditor General. The Chief Financial Officer and Accounting Officer attended the meetings as ex-officio members of the Audit Committee. These meetings considered matters relating to governance, internal control and risk in the Department throughout the reporting period. 79 Annual Report 2018 / 2019 2. AUDIT COMMITTEE RESPONSIBILITY The Audit Committee would like to report that it has complied with its responsibilities enshrined in section 38 (1) (a) (ii) of the Public Finance Management Act and Treasury Regulation 3.1.13. The Audit Committee also reports that it has adopted its Charter, has regulated its affairs in compliance with the Charter and has discharged all its responsibilities as contained therein. 3. THE EFFECTIVENESS OF INTERNAL CONTROL Our review of the findings of the Internal Audit work, which was based on the risk assessments conducted in the Department revealed certain weaknesses, which were then raised with the Department. The following internal audit work was completed during the year under review: National Office • IPID Committees Review • Occupational Health and Safety Review • Telephone and Cellular Phone Expenditure Management FUR • Financial Management Review • Procurement and Contract Management Review • HR Leave and Recruitment Review • Integrity Strengthening Review • Compliance Management FUR • Security Management FUR • GG Vehicle Management FUR • Quarterly Review of Performance Information • Quarterly Verification of Financial Statements • Follow-Up on 2017/2018 AGSA Findings • MPAT Verification • Review of Section 9(n) Report IPID Provincial Audit Reviews • Mpumalanga - Investigation Management • Free State - Investigation Management • KwaZulu Natal – Investigation Management • North West - Investigation Management • Limpopo - Investigation Management Based on the approved 2018/2019 annual internal audit plan setting out the scope, control objectives and risks, for the period covered, various reports were submitted by the internal auditors. The management report of the Auditor General (SA) on the annual financial statements was also submitted to and discussed by the Committee. 80 Annual Report 2018 / 2019 The Committee would like to record the following observations: • Internal Audit did not manage to fully implement the IA Plan for the year under review, with one (01) planned project namely Review of 3rd Quarter Financial Statements not done. The assurance risk was however mitigated through the AGSA’s high level review of those statements. Issues were identified and corrected. • The Committee had considered management’s responses to address the matters raised by Internal Audit and Auditor General (SA) and to facilitate corrective actions, improvements and monitoring the controls and procedures. The Committee, however, notes that not all the findings and recommendations of Internal Audit were implemented. • The Committee also notes that the audit action plan was not fully implemented. The Committee recommends that additional effort should be made to implement these recommendations which will contribute significantly to an improved audit outcome. • The Audit Committee has noted progress in the sourcing of an ICT audit assurance provider, who had been appointed in March 2019, to commence work in the new financial year. This will assist in addressing the concern of the Committee that no assurance could be provided with respect to the ICT environment because the internal audit function lacked capacity in this regard. 3.1. SPECIFIC FOCUS AREAS GOING FORWARD Identified specific focus areas to monitor, support and advise management on: • Continuous monitoring of the ICT strategic plan and funding towards maintaining a secure and robust ICT environment; • Implementation of the audit action plan; • Coordination and cooperation on matters related to financial management and audit; and • improving the control environment. 4. IN-YEAR MANAGEMENT AND MONTHLY / QUARTERLY REPORT The Committee was supplied with all quarterly financial reports prepared and issued by the Department during the year under review in compliance with the statutory reporting framework. However, these were not always timeous. Save for certain nominal deficiencies the Committee is satisfied with the quality of these reports. A total of five (05) Audit committee meetings were convened in the 2018/2019 financial year, with the following committee responsibilities, amongst others, fulfilled: • Review of 2018/2019 1st and 2nd quarters financial information, including the 2017/2018 Annual Financial statements • Review of IPID’s 2018/2019 1st and 2nd quarters’ performance information and overall performance as reported in the 2017/2018 IPID Annual Performance Report. • Approval of the 2018/2019 Internal Audit Plan and the monitoring of 1st and 2nd quarters’ performance. • Review of the AGSA 2017/2018 Final Management Letter and Audit Report • Review of Risk Management and Compliance matters. 81 Annual Report 2018 / 2019 5. EVALUATION OF THE ANNUAL FINANCIAL STATEMENTS The Committee: • reviewed and discussed the audited Annual Financial Statements to be included in the annual report, with the Auditor-General (SA) and the Accounting Officer; • reviewed the Auditor-General’s management letter and management’s response thereto; • reviewed and discussed the Performance Information with management; • reviewed changes in Accounting Policies and Practices; and • reviewed the entity’s compliance with Legal and Regulatory provisions. 6. RISK MANAGEMENT The Audit Committee continues to fulfil its risk management oversight responsibilities through reviewing reports of the Ethics, Risk and Compliance Committee. For the 2018/2019 financial year, the Committee noted, amongst other things, that: • the Department has drafted its Risk Management Strategy, Fraud Prevention, and Compliance Implementation Plans for approval in an effort to strengthen its future identification and mitigation of risks and particularly improve its compliance with Treasury Regulation 3.2.1; • no fraud allegations were reported as at end of 2018/19 financial year; and • the MISS requirement for safe storage of classified documents could not be adhered to due to prevalent Departmental budgetary constraints which impeded the sourcing of sufficient storage. 82 Annual Report 2018 / 2019 7. AUDITOR GENERAL’S REPORT We have reviewed the Department’s implementation plan for audit issues raised in the previous years and are satisfied that these matters are being attended to by management. The Committee notes the improvement in the audit outcomes. In our view the improved opinion can be ascribed to Management’s commitment to addressing the root cause of the matters identified by the Auditor General in the previous cycle. There is however room for improvement. The Committee noted that IPID had run the risk of incurring R4 021 000 in unauthorised expenditure had it complied with the requirement of paying creditors within 30 days. This finding underscores the severe financial constraints IPID is facing which has the potential of undermining the gains in terms of an improved outcome. The Committee concurs with and accepts the conclusions of the Auditor-General on the annual financial statements and is of the opinion that the audited financial statements be accepted and read together with the report of the Auditor-General. The Committee would like to express it’s appreciation to the former Executive Director, Mr. R. McBride, the current acting Executive Director and management for their sterling co-operation during the reporting period. The Committee is indebted to the Manager Internal Audit and her team for their contribution to the work of the Committee despite capacity constraints. Finally, the Committee would like to thank the Auditor General’s team for their co-operation and assistance throughout the reporting period. A special word of thanks to the Hon. Minister for his support and willingness to meet with the Committee at short notice. MOHAMAD IQBAL MOTALA Chairperson of the Audit Committee Independent Police Investigative Directorate 01 August 2019 83 POLICE GUARDIAN H) GUARDIAN OFTHE GUARDS GUARDIAN GUARDIAN OF THE or THE GUARDS \gz/ A 7: GUARDIAN l) . GUARDIAN . . . GUARDS ?5 GUARDS GUARDIAN I) GUARDIAN GUARDIAN .I . .1 onus on - - GUARD Idunt Investigative I H. wares policing that is ,respect for the rule can dignity ion it?nt, impartial and )f Identified criminal nutted by members of Services (SAPS) and (MP5), and to make ndations in line with intaining the highest :y and excellence. Idence ialitV r?v \1 GUARDIAN OFTHE GUARDS \Pll) Q) GUARDMN OFTHE GUARDS ?Pll) GUARDS GUARMAN OFTHE GUARDS GUARWAN OFTHE GUARDS \Pll) ?59 GUARDMN OFTHE GUARDS \PllJ 9. I Annual Report 2018 / 2019 1. INTRODUCTION The information contained in this part of the annual report has been prescribed by the Minister for the Public Service and Administration for all departments in the public service. 2. OVERVIEW OF HUMAN RESOURCES Status of human resources in the Department The Department had a total of three hundred and fifty-nine (359) filled positions in its employ as at 31 March 2019. There are 185 males and 174 females’ employees at all levels. The human resource priorities and the impact of these for the year under review The human resource priorities for the year under review focussed primarily on the following: • Appointment of the ICAS Service provider to offer employee assistance programmes to promote the wellness of employees in the Department, • Generic and specialised training interventions for investigators were done as a result of discretionary grants that were awarded to the Department by SASSETA to capacitate investigators, • A total number of twenty-five (25) employees benefitted from the discretionary grants from SASSETA for bursaries on the sector scarce and critical qualifications for development purposes. Workforce planning and key strategies to attract and recruit a skilled and capable workforce • Advertisement of posts internally on the intranet for the retention of staff in the Department. • A total number of twenty seven (27) posts to be filled in the areas of compliance monitoring to enhance control systems to address the audit outcome on lack of internal controls. However due to non-concurrence of the structure the posts could not be filled. Employee performance management • Advertisement of posts internally on the intranet for the retention of staff in the Department. • A total number of twenty seven (27) posts to be filled in the areas of compliance monitoring to enhance control systems to address the audit outcome on lack of internal controls. However due to non-concurrence of the structure the posts could not be filled. Employee Wellness Programmes Appointment of ICAS as a service provider to offer Employee Assistant Programme services, for employees to have 24 hours, 7 days a week to a confidential personal support services as part of monitoring the effectiveness of the services, the unit developed a questionnaire and forwarded it to staff to measure the effectiveness of the services. Fifteen (15) debriefing sessions were arranged for Investigators during this period to mitigate trauma experienced by investigators due to their nature of work. Profile employees living with disabilities to ensure that reasonable accommodation is provided to employees living with disabilities. 86 Annual Report 2018 / 2019 Highlight achievements and challenges faced by the Department and future human resource plans/goals Due to audit outcomes on lack of internal control systems, a strategic decision was taken to capacitate personnel in the areas of compliance monitoring to enhance control measures. However; the posts could not be filled due to non-concurrence of the structure. The Department managed to coordinate skills programmes and short courses for support staff members as an effort to develop its staff members. Priority was given to compulsory training programmes due to budget constraints. Generic and specialised training interventions for investigators were done as a result of discretionary grants that were awarded to the Department by SASSETA. A total number of twenty-five (25) employees benefitted from the discretionary grants from SASSETA for bursaries on the sector scarce and critical qualifications. 3. HUMAN RESOURCES OVERSIGHT STATISTICS 3.1. Personnel related expenditure The following tables summarises the final audited personnel related expenditure by programme and by salary bands. In particular, it provides an indication of the following: • amount spent on personnel • amount spent on salaries, overtime, homeowner’s allowances and medical aid. Table 3.1.1 Personnel expenditure by programme for the period 1 April 2018 and 31 March 2019 Programme Total expenditure (R’000) Programme 1: Administration Programme 2: Investigation and Information Management Programme 3: Compliance Monitoring and Stakeholder Management Total Personnel expenditure (R’000) Training expenditure (R’000) Professional and special services expenditure (R’000) Personnel expenditure as a % of total expenditure Average personnel cost per employee (R’000) 106 090 52 273 532 239 49.27 502.6 196 215 125 893 450 67 64.16 524.5 12 526 314 831 9 413 187 579 112 1 094 306 75.15 59.58 627.5 522.5 Table 3.1.2 Personnel costs by salary band for the period 1 April 2018 and 31 March 2019 Salary band Skilled (level 3-5) Personnel expenditure (R’000) 16 913 % of total personnel cost 9.02 Average personnel cost per employee (R’000) 55 308 No. of employees Highly skilled production (levels 6-8) 56 518 30.13 136 410 Highly skilled supervision (levels 9-12) 77 480 41.31 121 640 Senior and Top management (levels 13-16) 36 324 19.36 31 1 172 344 0.18 14 25 187 579 100 359 523 Abnormal appointments Total 87 Annual Report 2018 / 2019 Table 3.1.3 Salaries, Overtime, Home Owners Allowance and Medical Aid by programme for the period 1 April 2018 and 31 March 2019 Salaries Programme Programme 1: Administration Programme 2: Investigation and Information Management Programme 3: Compliance Monitoring and Stakeholder Management Total Amount (R’000 Home Owners Allowance Amount HOA as (R’000) a % of personnel costs Overtime Salaries as a % of personnel costs Amount (R’000) Overtime as a % of personnel costs Medical Aid Amount (R’000) Medical aid as a % of personnel costs 36 078 69.02 399 0.76 1 355 2.59 2 209 4.23 86 385 68.62 1 426 1.13 3 257 2.59 5 727 4.55 6 691 129 154 71.08 68.85 1 825 0.97 242 4 854 2.57 2.59 173 8 109 1.84 4.32 Table 3.1.4 Salaries, Overtime, Home Owners Allowance and Medical Aid by salary band for the period 1 April 2018 and 31 March 2019 Salaries Salary band Skilled (level 3-5) Highly skilled production (levels 6-8) Highly skilled supervision (levels 9-12 Senior management (level 13-16) Abnormal Appointments Total Overtime Salaries as a % of personnel costs 11 520 6.14 Amount (R’000 Overtime as a % of personnel costs 79 0.04 Amount (R’000) Home Owners Allowance HOA as Amount a % of (R’000) personnel costs 1 047 0.56 Medical Aid Medical aid as a % of personnel costs 1 470 0.78 Amount (R’000) 39 195 20.90 1 230 0.66 1 922 1.02 3 224 1.72 54 657 29.14 516 0.28 1 507 0.80 3 241 1.73 23 438 12.50 - - 378 0.20 174 0.09 344 129 154 0.18 68.85 1 825 0.97 4 854 2.59 8 109 4.32 3.2 Employment and Vacancies The tables in this section summarise the position with regard to employment and vacancies. The following tables summarise the number of posts on the establishment, the number of employees, the vacancy rate, and whether there are any staff that are additional to the establishment. This information is presented in terms of three key variables: • programme • salary band • critical occupations The Department has identified critical occupations that need to be monitored. In terms of current regulations, it is possible to create a post on the establishment that can be occupied by more than one employee. Therefore, the vacancy rate reflects the percentage of posts that are not filled. 88 Annual Report 2018 / 2019 Table 3.2.1 Employment and vacancies by programme as on 31 March 2019 Programme Number of posts on approved establishment Number of posts filled Vacancy Rate Number of employees additional to the establishment 125 104 16.8% 0 268 240 10.4% 1 22 15 31.8% 0 415 359 13.4% 1 Programme 1: Administration Programme 2: Investigation and Information Management Programme 3: Compliance Monitoring and Stakeholder Management Total Table 3.2.2 Employment and vacancies by salary band as on 31 March 2019 Salary band Skilled (3-5) Highly skilled production (6-8) Highly skilled supervision (9-12) Senior management (13-16) Number of posts on approved establishment 71 Total Number of posts filled Vacancy Rate 68 4.2% Number of employees additional to the establishment 0 155 138 10.9% 0 149 40 122 31 18.1% 22.5% 1 0 415 359 13.4% 1 Table 3.2.3 Employment and vacancies by critical occupations as on 31 March 2019 • There were no critical occupations during the period under review. 3.3 Filling of SMS Posts The tables in this section provide information on employment and vacancies as it relates to members of the Senior Management Service by salary level. It also provides information on advertising and filling of SMS posts, reasons for not complying with prescribed timeframes and disciplinary steps taken. Table 3.3.1 SMS post information as on 31 March 2019 Salary Level 15 Total number of funded SMS posts 01 Total number of SMS posts filled 00 % of SMS posts filled 0.0 Total number of SMS posts vacant 1 Salary Level 14 14 13 92.8 1 7.1 Salary Level 13 25 18 72.0 7 28.0 Total 40 31 77.5 9 22.5 Total number of SMS posts vacant 0 % of SMS posts vacant 0.0 SMS Level % of SMS posts vacant 100 Table 3.3.2 SMS post information as on 30 September 2018 Salary Level 15 Total number of funded SMS posts 1 Total number of SMS posts filled 1 % of SMS posts filled 100 Salary Level 14 14 13 92.8 1 7.1 Salary Level 13 25 15 60 10 40.0 Total 40 29 72.5 11 27.5 SMS Level 89 Annual Report 2018 / 2019 Table 3.3.3 Advertising and filling of SMS posts for the period 1 April 2018 and 31 March 2019 Salary Level 15 Total number of funded SMS posts 1 Total number of SMS posts filled 0 % of SMS posts filled 0 Total number of SMS posts vacant 1 % of SMS posts vacant 100 Salary Level 14 14 13 92.8 01 7.1 Salary Level 13 25 18 72.0 07 28.0 Total 40 31 77.5 9 22.5 SMS Level Salary Level 15 Advertising Number of vacancies per level advertised in 6 months of becoming vacant 0 Salary Level 14 0 0 0 Salary Level 13 2 0 0 Total 2 0 0 SMS Level Filling of Posts Number of vacancies per level Number of vacancies per level filled in 6 months of becoming not filled in 6 months but filled vacant in 12 months 0 0 Table 3.3.4 Reasons for not having complied with the filling of funded vacant SMS - advertised within 6 months and filled within 12 months after becoming vacant for the period 1 April 2018 and 31 March 2019 Reasons for vacancies not advertised within six months • The Department created three (3) salary level 13 posts, however the Department of Public Service and Administration (DPSA) did not concur with the organisational structure for the 3 newly created posts. Reasons for vacancies not filled within six months • The Department created three (3) salary level 13 posts, however the Department of Public Service and Administration (DPSA) did not concur with the organisational structure for the 3 newly created posts. • Deputy Provincial Head: North West no suitable candidate was found and the post was re-advertised • Deputy Provincial Head: Western Cape: Recruitment process could not be finalised on time due to competing work commitments Notes • In terms of the Public Service Regulations Chapter 1, Part VII C.1A.3, departments must indicate good cause or reason for not having complied with the filling of SMS posts within the prescribed timeframes. Table 3.3.5 Disciplinary steps taken for not complying with the prescribed timeframes for filling SMS posts within 12 months for the period 1 April 2018 and 31 March 2019 Reasons for vacancies not advertised within six months Not applicable 3.4 Job Evaluation Within a nationally determined framework, executing authorities may evaluate or re-evaluate any job in his or her organisation. In terms of the Regulations all vacancies on salary levels 9 and higher must be evaluated before they are filled. The following table summarises the number of jobs that were evaluated during the year under review. The table also provides statistics on the number of posts that were upgraded or downgraded. Table 3.4.1 Job Evaluation by Salary band for the period 1 April 2018 and 31 March 2019 • No job evaluations were conducted during the period under review. Table 3.4.2 Profile of employees whose positions were upgraded due to their posts being upgraded for the period 1 April 2018 and 31 March 2019 • No posts were upgraded during the period under review. 90 Annual Report 2018 / 2019 Table 3.4.3 Employees with salary levels higher than those determined by job evaluation by occupation for the period 1 April 2018 and 31 March 2019 • There were no employees with salary levels higher than those determined by job Evaluation. Table 3.4.4 Profile of employees who have salary levels higher than those determined by job evaluation for the period 1 April 2018 and 31 March 2019 • There were no employees with salary levels higher than those determined by job Evaluation. 3.5 Employment Changes This section provides information on changes in employment over the financial year. Turnover rates provide an indication of trends in the employment profile of the department. The following tables provide a summary of turnover rates by salary band and critical occupations (see definition in notes below). Table 3.5.1 Annual turnover rates by salary band for the period 1 April 2018 and 31 March 2019 Salary band Skilled (Levels 3-5) Number of employees at beginning of period 01 April 2016 68 Appointments and Terminations and transfers into the transfers out of department the department 6 Turnover rate 3 4.4% Highly skilled production (Levels 6-8) 138 7 9 6.5% Highly skilled supervision (Levels 9-12) 126 4 9 7.1% Senior Management Service Bands A 17 2 0 0% Senior Management Service Bands B 10 1 0 0% Senior Management Service Bands C 1 0 Senior Management Service Bands D 0 0 Contracts Total 1 100% 0 0% 0 0 0 0% 360 20 22 6.1% Table 3.5.2 Annual turnover rates by critical occupation for the period 1 April 2018 and 31 March 2019 • There were no critical occupations in the Department during the period under review. The table below identifies the major reasons why staff left the department: Table 3.5.3 Reasons why staff left the department for the period 1 April 2018 and 31 March 2019 Termination Type Number % of Total Resignations Death 1 4.5 Resignation 12 54.5 Expiry of contract 1 4.5 Dismissal – operational changes 0 0 Dismissal – misconduct 1 4.5 Dismissal – inefficiency 0 0 Discharged due to ill-health 0 0 Retirement 1 4.5 Transfer to other Public Service Departments 6 27.2 Other 0 0 Total 22 100 Total number of employees who left as a % of total employment 22 6.1 91 Annual Report 2018 / 2019 Table 3.5.4 Promotions by critical occupation for the period 1 April 2018 and 31 March 2019 • There were no critical occupations in the Department during the period under review. Table 3.5.5 Promotions by salary band for the period 1 April 2018 and 31 March 2019 Salary Band Skilled (Levels 3-5) Highly skilled production (Levels 6-8) Highly skilled supervision (Levels 9-12) Senior Management (Level 13-16) Total 0 Salary bands promotions as a % of employees by salary level 0 Progressions to another notch within a salary level 62 Notch progression as a % of employees by salary bands 91.1 138 7 5.0 128 92.7 126 3 2.3 110 87.3 28 360 3 13 10.7 3.6 0 300 0 83.3 Employees 1 April 2016 Promotions to another salary level 68 NB! Progressions to another notch includes the pay progression of staff members and partial implementation of section 23 of the IPID Act for investigators 3.6 Employment Equity Table 3.6.1 Total number of employees (including employees with disabilities) in each of the following occupational categories as on 31 March 2019 Occupational category African Legislators, senior officials and managers Professionals 14 52 1 7 Technicians and associate professionals Clerks 67 26 Service and sales workers Skilled agriculture and fishery workers Craft and related trades workers Plant and machine operators and assemblers Elementary occupations Total Employees with disabilities Male Coloured Indian Female Coloured Indian African 0 5 1 6 12 41 0 7 1 1 2 3 31 122 4 0 1 0 1 0 60 38 2 3 2 1 1 0 138 68 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 159 0 12 0 6 0 8 0 151 0 12 0 5 0 6 0 359 2 0 0 0 5 0 0 1 8 92 White Total White Annual Report 2018 / 2019 Table 3.6.2 Total number of employees (including employees with disabilities) in each of the following occupational bands as on 31 March 2019 Occupational band Top Management Senior Management Professionally qualified and experienced specialists and middle management Skilled technical and academically qualified workers, junior management, supervisors, foreman and superintendents Semi-skilled and discretionary decision making Unskilled and defined decision making Total African 0 Male Coloured Indian 0 0 White 0 African 0 Female Coloured Indian 0 0 White 0 Total 0 14 1 0 1 12 0 1 2 31 52 7 5 6 41 7 1 3 122 67 4 1 1 60 2 2 1 138 26 0 0 0 38 3 1 0 68 0 159 0 12 0 6 0 8 0 151 0 12 0 5 0 6 0 359 Table 3.6.3 Recruitment for the period 1 April 2018 to 31 March 2019- include promotions Occupational band Male African Coloured Female Indian White African Coloured Indian White Total Top Management 0 0 0 0 0 0 0 0 0 Senior Management Professionally qualified and experienced specialists and middle management Skilled technical and academically qualified workers, junior management, supervisors, foreman and superintendents Semi-skilled and discretionary decision making Unskilled and defined decision making Total Employees with disabilities 2 1 0 0 3 0 0 0 6 2 0 0 0 4 0 0 0 6 7 0 0 0 6 0 0 0 13 3 0 0 0 3 0 0 0 6 0 14 0 1 0 0 0 0 0 16 0 0 0 0 0 0 0 31 1 0 0 0 1 0 0 0 0 93 Annual Report 2018 / 2019 Table 3.6.4 Promotions for the period 1 April 2018 to 31 March 2019 Occupational band Male Female Total African Coloured Indian White African Coloured Indian White Top Management 0 0 0 0 0 0 0 0 0 Senior Management 1 0 0 0 2 0 0 0 3 1 0 0 0 1 0 0 0 2 3 0 0 0 3 0 0 0 6 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 6 0 0 0 0 0 0 0 11 0 0 0 0 0 0 0 0 0 Professionally qualified and experienced specialists and middle management Skilled technical and academically qualified workers, junior management, supervisors, foreman and superintendents Semi-skilled and discretionary decision making Unskilled and defined decision making Total Employees with disabilities Table 3.6.5 Terminations for the period 1 April 2018 to 31 March 2019 Occupational band Male Female Total African Coloured Indian White African Coloured Indian White Top Management 0 1 0 0 0 0 0 0 1 Senior Management 0 0 0 0 0 0 0 0 0 3 0 0 0 3 0 0 0 6 6 0 0 0 0 0 0 0 6 0 0 0 0 3 0 0 0 3 0 9 0 1 0 0 0 0 0 6 0 0 0 0 0 0 0 16 0 0 0 0 0 0 0 0 0 Professionally qualified and experienced specialists and mid0management Skilled technical and academically qualified workers, junior management, supervisors, foreman and superintendents Semi-skilled and discretionary decision making Unskilled and defined decision making Total Employees with Disabilities Table 3.6.6 Disciplinary action for the period 1 April 2018 to 31 March 2019 • No disciplinary action related to Employment Equity. Table 3.6.7 Skills development for the period 1 April 2018 to 31 March 2019 • There was no skills development conducted to address employment equity. 94 Annual Report 2018 / 2019 3.7 Signing of Performance Agreements by SMS Members All members of the SMS must conclude and sign performance agreements within specific timeframes. Information regarding the signing of performance agreements by SMS members, the reasons for not complying within the prescribed timeframes and disciplinary steps taken is presented here. Table 3.7.1 Signing of Performance Agreements by SMS members as on 31 May 2018 SMS Level Total number of funded SMS posts Total number of SMS members Total number of signed performance agreements Signed performance agreements as % of total number of SMS members Director-General/ Head of Department Salary Level 16 0 0 0 0 0 0 0 0 Salary Level 15 1 1 0 0 Salary Level 14 14 10 10 100 Salary Level 13 25 17 17 100 Total 40 28 27 96.4 Table 3.7.2 Reasons for not having concluded Performance agreements for all SMS members as on 31 May 2018 Reasons The Performance Agreement for the HOD was submitted to the Minister on 24 April 2018 but could not be concluded before the prescribed due date. Table 3.7.3 Disciplinary steps taken against SMS members for not having concluded Performance agreements as on 31 May 2018 Reasons Not applicable 3.8 Performance Rewards To encourage good performance, the department has granted the following performance rewards during the year under review. The information is presented in terms of race, gender, disability, salary bands and critical occupations (see definition in notes below). Table 3.8.1 Performance Rewards by race, gender and disability for the period 1 April 2018 to 31 March 2019 Number of beneficiaries Beneficiary Profile Number of employees Male 45 159 28.7 868 19.2 Female 32 151 21.8 550 17.1 Male 1 6 16.7 23 23.4 Female 1 5 20.0 12 12.2 Male 6 12 50.0 147 24.6 Female 2 12 16.7 43 21.6 1 8 12.5 27 26.7 1 6 20.0 31 31.1 1 8 12.5 7 7.6 90 359 25 1709 19 Race and Gender % of total within group Cost Average cost per Cost (R’000) employee African Asian Coloured White Male Female Employees with a Disability Total 95 Annual Report 2018 / 2019 Table 3.8.2 Performance Rewards by salary band for personnel below Senior Management Service for the period 1 April 2018 to 31 March 2019 Salary band Skilled (level 3-5) Highly skilled production (level 6-8) Highly skilled supervision (level 9-12) Total Number of beneficiaries 21 Beneficiary Profile Number of employees 68 Cost Average cost per Total Cost (R’000) employee 222 96.7 % of total within salary bands 33.8 35 138 25.4 627 17.9 32 90 122 328 26.2 27.4 860 1709 26.8 19 Table 3.8.3 Performance Rewards by critical occupation for the period 1 April 2018 to 31 March 2019 • There were no performance rewards by critical occupation for the period under review. Table 3.8.4 Performance related rewards (cash bonus), by salary band for Senior Management Service for the period 1 April 2018 to 31 March 2019 3.9 • Foreign Workers The tables below summarise the employment of foreign nationals in the department in terms of salary band and major occupation. Table 3.9.1 Foreign workers by salary band for the period 1 April 2018 and 31 March 2019 • The department did not utilise foreign workers during the period under review. Table 3.9.2 Foreign workers by major occupation for the period 1 April 2018 and 31 March 2019 • The department did not utilise foreign workers during the period under review. 3.10 Leave utilisation The Public Service Commission identified the need for careful monitoring of sick leave within the public service. The following tables provide an indication of the use of sick leave and disability leave. In both cases, the estimated cost of the leave is also provided. Table 3.10.1 Sick leave for the period 1 January 2018 to 31 December 2018 77.7 Number of Employees using sick leave 58 % of total employees using sick leave 19.5 691 82.5 104 658 75.1 128 1 925 72.7 77 Salary band Total days % Days with Medical certification Skilled (levels 3-5) Highly skilled production (levels 6-8) Highly skilled supervision (levels 9-12) Top and Senior management (levels 13-16) Total 448 96 Average days per employee Estimated Cost (R’000) 8 383 34.9 7 976 89 29.9 7 1 464 25 276 8.4 92.7 5 7 524 3 347 Annual Report 2018 / 2019 Table 3.10.2 Disability leave (temporary and permanent) for the period 1 January 2018 to 31 December 2018 Number of % of total Employees employees Average days using disability using disability per employee leave leave 5 7.3 10.6 Salary band Total days % Days with Medical certification Skilled (Levels 3-5) Highly skilled production (Levels 6-8) Highly skilled supervision (Levels 9-12) Senior management (Levels 13-16) Total 53 100 131 100 11 181 100 6 40 405 100 100 1 23 7.9 Estimated Cost (R’000) 38 11.9 141 4.7 30.1 337 3.5 6.1 40.0 18.4 129 645 The table below summarises the utilisation of annual leave. The wage agreement concluded with trade unions in the PSCBC in 2000 requires management of annual leave to prevent high levels of accrued leave being paid at the time of termination of service. Table 3.10.3 Annual Leave for the period 1 January 2018 to 31 December 2018 Salary band Number of Employees using annual leave 73 Total days taken Skilled Levels 3-5) 1630 Average per employee 22 Highly skilled production (Levels 6-8) 3422 146 23 Highly skilled supervision (Levels 9-12) 3067 126 24 Senior management (Levels 13-16) 842 28 30 Total 8961 373 24 Table 3.10.4 Capped leave for the period 1 January 2018 to 31 December 2018 Lower skilled (Levels 1-2) 0 0 Average number of days taken per employee 0 Skilled Levels 3-5) Highly skilled production (Levels 6-8) Highly skilled supervision (Levels 9-12) Senior management (Levels 13-16) Total 0 0 0 0 1 1 1 34 7 1 7 58 0 8 0 2 0 8 27 47 Total days of capped Number of Employees leave taken using capped leave Salary band Average capped leave per employee as on 31 March 2017 0 The following table summarise payments made to employees as a result of leave that was not taken: Table 3.10.5 Leave pay-outs for the period 1 April 2018 and 31 March 2019 Reason Total amount (R’000) Number of employees Average per employee (R’000) 743 11 675 4 1 4 241 988 9 21 26.7 47 Leave pay-out for 2015/16 due to non-utilisation of leave for the previous cycle Capped leave pay-outs on termination of service for 2015/16 Current leave pay-out on termination of service for 2015/16 Total 97 Annual Report 2018 / 2019 3.11 HIV/AIDS & Health Promotion Programmes Table 3.11.1 Steps taken to reduce the risk of occupational exposure Units/categories of employees identified to be at high risk of contracting HIV & related diseases (if any) N/A Key steps taken to reduce the risk N/A Table 3.11.2 Details of Health Promotion and HIV/AIDS Programmes (tick the applicable boxes and provide the required information) Question Has the department designated a member of the SMS to implement the provisions contained in the Public Service Regulations, 2016? If so, provide her/ his name and position. Does the department have a dedicated unit or has it designated specific staff members to promote the health and well0being of your employees? If so, indicate the number of employees who are involved in this task and the annual budget that is available for this purpose. Has the department introduced an Employee Assistance or Health Promotion Programme for your employees? If so, indicate the key elements/ services of this Programme. Yes √ 4. Has the department established (a) committee(s) as contemplated in Part 3 Clause 55(6)(d) of Chapter 4 of the Public Service Regulations, 2016? If so, please provide the names of the members of the committee and the stakeholder(s) that they represent. √ 5. Has the department reviewed its employment policies and practices to ensure that these do not unfairly discriminate against employees on the basis of their HIV status? If so, list the employment policies/practices so reviewed. Has the department introduced measures to protect HIV-positive employees or those perceived to be HIV-positive from discrimination? If so, list the key elements of these measures. √ 1. 2. 3. 6. 7. 8. Does the department encourage its employees to undergo HIV Counselling and Testing (HCT)? If so, list the results that you have achieved. Has the department developed measures/indicators to monitor & evaluate the impact of its health promotion programme? If so, list these measures/ indicators. No Details, if yes Ms S Phalatsi Director: HRM & DS Two officials work with the health and wellness of our employees. The annual budget for employee health and wellness allocated for counselling services provided by and external service provider ICAS is R735 827.00 √ √ Health and Productivity Management Wellness Management HIV/Aids & TB Safety, Health, Environment, Risk and Quality Management (SHERQ) The Department established the Occupational Health and Safety Committee which also deals with issues related to health promotion programme: – Mr Nemusimbori – Ms Rathokolo – Ms Saohatse – Ms Lentswane – Ms Motlhabane – Mr Sefara The HIV/AIDS Policy was reviewed and approved. The Department is in the process of aligning the policy with the DPSA’s format. √ – When it comes to record keeping, no flags or symbols are used on personnel files or other records to indicate HIV/AIDS status. – No employee’s services were terminated on the grounds of his/her HIV/AIDS status. The Pledge of Confidentiality is completed when analysing the results from the HCT sessions conducted by the Department. All staff members are encouraged to voluntarily participate during VCT campaigns. During the period under review the Department held 4 HCT Sessions. Questionnaires were developed to evaluate the impact of the VCT sessions The administration of disease management is done through the medical aid of respective employees. √ √ 98 Annual Report 2018 / 2019 3.12 Labour Relations Table 3.12.1 Collective agreements for the period 1 April 2018 and 31 March 2019 Total number of Collective agreements None The following table summarises the outcome of disciplinary hearings conducted within the department for the year under review. Table 3.12.2 Misconduct and disciplinary hearings finalised for the period 1 April 2018 and 31 March 2019 Number % of total Correctional counselling Outcomes of disciplinary hearings 0 0 Verbal warning 0 0 Written warning 0 0 Final written warning 0 0 Suspended without pay 1 25% Fine 0 0 Demotion 0 0 Dismissal 2 50% Not guilty 0 0 Case withdrawn 1 25% Total 4 100% Total number of Disciplinary hearings finalised 4 Table 3.12.3 Types of misconduct addressed at disciplinary hearings for the period 1 April 2018 and 31 March 2019 Type of misconduct Number % of total Dishonesty 1 25% Contravention of Policy 1 25% Fraud 0 0 Negligence 1 25% Leaking of information 1 25% Improper behaviour in the workplace 0 0 Total 4 100% Number % of Total 9 69.2% Number of grievances not resolved 4 30.8% Total number of grievances lodged 13 100% Table 3.12.4 Grievances logged for the period 1 April 2018 and 31 March 2019 Grievances Number of grievances resolved Table 3.12.5 Disputes logged with Councils for the period 1 April 2018 and 31 March 2019 Disputes Number % of Total Number of disputes upheld 1 6.25% Number of disputes dismissed 4 25% Pending 11 68.75% Total number of disputes lodged 16 100% 99 Annual Report 2018 / 2019 Table 3.12.6 Strike actions for the period 1 April 2018 and 31 March 2019 • There were no strike actions for this period. Table 3.12.7 Precautionary suspensions for the period 1 April 2018 and 31 March 2019 Number of people suspended 5 Number of people whose suspension exceeded 30 days 5 Average number of days suspended 230 Cost of suspension(R’000) 3.13 R 1 621 687.19 Skills development This section highlights the efforts of the department with regard to skills development. Table 3.13.1 Training needs identified for the period 1 April 2018 and 31 March 2019 Occupational category Gender Number of employees as at 1 April 2017 Legislators, senior officials and managers Female 11 Professionals Technicians and associate professionals Clerks Training needs identified at start of the reporting period Skills Programmes Other forms of Total Learnerships & other short training courses 32 32 Male 14 36 36 Female 21 24 24 Male 13 11 11 Female Male 15 0 0 17 0 0 Female 66 34 34 Male 32 25 25 Service and sales workers Female 61 86 86 Male 110 147 147 Skilled agriculture and fishery workers Female 0 0 0 Male 0 0 0 Craft and related trades workers Female 0 0 0 Male 0 0 0 Plant and machine operators and assemblers Female 0 0 0 Male 0 0 0 Elementary occupations Female 0 0 0 Male 0 0 0 Female 174 176 176 Male 186 219 219 360 395 395 Sub Total Total 100 Annual Report 2018 / 2019 Table 3.13.2 Training provided for the period 1 April 2018 and 31 March 2019 Occupational category Legislators, senior officials and managers Professionals Technicians and associate professionals Clerks Gender Female Male Number of employees as at 1 April 2017 11 Training provided within the reporting period Skills Programmes Other forms of Total Learnerships & other short training courses 12 12 14 18 18 Female 21 25 25 Male 13 19 19 Female Male 15 0 0 17 0 0 Female 66 12 12 Male 32 18 18 Service and sales workers Female 61 103 103 Male 110 171 171 Skilled agriculture and fishery workers Female 0 0 0 Male 0 0 0 Craft and related trades workers Female 0 0 0 Male 0 0 0 Plant and machine operators and assemblers Female 0 0 0 Male 0 0 0 Elementary occupations Female 0 0 0 Male 0 0 0 Female 174 162 162 Male 186 219 219 360 380 380 Sub Total Total 3.14 Injury on duty The following tables provide basic information on injury on duty. Table 3.14.1 Injury on duty for the period 1 April 2018 and 31 March 2019 Nature of injury on duty Number % of total Required basic medical attention only 1 0.01% Temporary Total Disablement 0 Permanent Disablement 0 Fatal 0 Total 1 101 0.01% Annual Report 2018 / 2019 3.15 Utilisation of Consultants The following table relates information on the utilisation of consultants in the department. In terms of the Public Service Regulations “consultant’ means a natural or juristic person or a partnership who or which provides in terms of a specific contract on an ad hoc basis any of the following professional services to a department against remuneration received from any source: (a) The rendering of expert advice; (b) The drafting of proposals for the execution of specific tasks; and (c) The execution of a specific task which is of a technical or intellectual nature but excludes an employee of a department. Table 3.15.1 Report on consultant appointments using appropriated funds for the period 1 April 2018 and 31 March 2019 Project title Alexander Forbes – PILIR ICAS - Wellness Fidelity – Cell Phone Analysis Services Total number of consultants that worked on project 01 Duration (work days) On-going Contract value in Rand 53 720.30 01 On-going 217 762.36 01 Six months 342 000.00 Total number of projects Total individual consultants 3 3 Total duration Work days 1 – six months 2 - ongoing Total contract value in Rand R613 482.66 Table 3.15.2 Analysis of consultant appointments using appropriated funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019 Project title Percentage ownership by HDI groups Percentage management by HDI groups N/A 102 Number of consultants from HDI groups that work on the project Annual Report 2018 / 2019 Table 3.15.3 Report on consultant appointments using Donor funds for the period 1 April 2018 and 31 March 2019 Project title Total Number of consultants that worked on project Duration (Work days) Donor and contract value in Rand Total number of projects Total individual consultants Total duration Work days Total contract value in Rand N/A N/A Table 3.15.4 Analysis of consultant appointments using Donor funds, in terms of Historically Disadvantaged Individuals (HDIs) for the period 1 April 2018 and 31 March 2019 Project title Percentage ownership by HDI groups Percentage management by HDI groups Number of consultants from HDI groups that work on the project N/A 3.16 Severance Packages Table 3.16.1 Granting of employee-initiated severance packages for the period 1 April 2018 and 31 March 2019 • No employees were granted employee-initiated severance packages. 103 Annual An A nnu nua R nual Report ep por o t 20 2018 018 8/2 2019 019 01 9 3$57 ( ),1$1&,$/ ,1)250$7,21 10 105 05 Annual Report 2018 / 2019 REPORT OF THE AUDITOR-GENERAL TO PARLIAMENT ON VOTE NO. 20: INDEPENDENT POLICE INVESTIGATIVE DIRECTORATE Report on the audit of the financial statements Opinion 1. I have audited the financial statements of the Independent Police lnvestigative Directorate set out on pages 111 to 151, which comprise the appropriation statement, the statement of financial position as at 31 March 2019, the statement of financial performance, the statement of changes in net assets and the cash flow statement for the year then ended, as well as the notes to the financial statements, including a summary of significant accounting policies. 2. In my opinion, the financial statements present fairly, in all material respects, the financial position of the Independent Police Investigative Directorate as at 31 March 2019, and its financial performance and cash flows for the year then ended in accordance with the Modified Cash Standard (MCS) and the requirements of the Public Finance Management Act of South Africa, 1999 (Act no. 1 of 1999) (PFMA). Context for the opinion 3. I conducted my audit in accordance with the International Standards on Auditing (JSAs). My responsibilities under those standards are further described in the auditor-general’s responsibilities for the audit of the financial statements section of this auditor’s report. 4. I am independent of the department in accordance with sections 290 and 291 of the International Ethics Standards Board for Accountants’ Code of ethics for professional accountants, parts 1 and 3 of the International Ethics Standards Board for Accountants’ International code of ethics for professional accountants (including International Independence Standards) (IESBA codes) and the ethical requirements that are relevant to my audit in South Africa. I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA codes. 5. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Emphasis of matters 6. I draw attention to the matters below. My opinion is not modified in respect of these matters. Changes in accounting estimate 7. As disclosed in note 28 to the financial statements, there was a change in accounting estimates for contingent liabilities. The change resulted in the contingent liabilities balance for the current year decreasing significantly by R40 036 000 from the previous year. Payables not recognised 8. As disclosed in note 20.2 to the financial statements, payables not recognised of R4 303 000 exceeded the payment terms of 30 days, as required by treasury regulation 8.2.3. This amount, in turn, exceed the R282 000 voted funds to be surrendered by R4 021 000 as per the statement of constituted unauthorised expenditure had the amounts been paid in time. Other matter 9. I draw attention to the matter below. My opinion is not modified in respect of this matter. 106 Annual Report 2018 / 2019 Unaudited supplementary schedules 10. The supplementary information set out on pages 152 to 159 does not form part of the financial statements and is presented as additional information. I have not audited these schedules and, accordingly, I do not express an opinion on it. Responsibilities of the accounting officer for the financial statements 11. The accounting officer is responsible for the preparation and fair presentation of the financial statements in accordance with MCS and the requirements of the PFMA, and for such internal control as the accounting officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 12. In preparing the financial statements, the accounting officer is responsible for assessing the Independent Police Investigative Directorate’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the appropriate governance structure either intends to liquidate the department or to cease operations, or has no realistic alternative but to do so. Auditor-general’s responsibilities for the audit of the financial statements 13. My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 14. A further description of my responsibilities for the audit of the financial statements is included in the annexure to this auditor’s report. Report on the audit of annual performance report Introduction and scope 15. In accordance with the Public Audit Act of South Africa, 2004 (Act no. 25 of 2004) (PAA) and the general notice issued in terms thereof, I have a responsibility to report material findings on the reported performance information against predetermined objectives for selected programmes presented in the annual performance report. I performed procedures to identify findings but not to gather evidence to express assurance. 16. My procedures address the reported performance information, which must be based on the approved performance planning documents of the department. I have not evaluated the completeness and appropriateness of the performance indicators/measures included in the planning documents. My procedures also did not extend to any disclosures or assertions relating to planned performance strategies and information in respect of future periods that may be included as part of the reported performance information. Accordingly, my findings do not extend to these matters. 17. I evaluated the usefulness and reliability of the reported performance information in accordance with the criteria developed from the performance management and reporting framework, as defined in the general notice, for the following selected programme presented in the annual performance report of the department for the year ended 31 March 2019: Programme Pages in the annual performance report Programme 2 - investigation and information management 26 – 32 107 Annual Report 2018 / 2019 18. I performed procedures to determine whether the reported performance information was properly presented and whether performance was consistent with the approved performance planning documents. I performed further procedures to determine whether the indicators and related targets were measurable and relevant, and assessed the reliability of the reported performance information to determine whether it was valid, accurate and complete. 19. I did not raise any material findings on the usefulness and reliability of the reported performance information for this programme: Programme 2 – Investigation and information management Other matters 20. I draw attention to the matter below. Adjustment of material misstatements 21. I identified material misstatements in the annual performance report submitted for auditing. These material misstatements were on the reported performance information of programme 2: investigation and information management. As management subsequently corrected the misstatements, I did not raise any material findings on the usefulness and reliability of the reported performance information. Report on the audit of compliance with legislation Introduction and scope 22. In accordance with the PAA and the general notice issued in terms thereof, I have a responsibility to report material findings on the compliance of the department with specific matters in key legislation. l performed procedures to identify findings but not to gather evidence to express assurance. 23. The material findings on compliance with specific matters in key legislations are as follows: Annual financial statements 24. The financial statements submitted for auditing were not prepared in accordance with the prescribed financial reporting framework and/or supported by full and proper records as required by section 40(1)(a) and (b) of the PFMA. 25. Material misstatements on commitments identified by the auditors in the submitted financial statement were corrected and the supporting records were provided subsequently, resulting in the financial statements receiving an unqualified opinion. Expenditure management 26. Effective and appropriate steps were not taken to prevent irregular expenditure of R1 824 000 disclosed in note 23 to the annual financial statements, as required by section 38(1)(c)(ii) of the PFMA and treasury regulation 9.1.1. The majority of the irregular expenditure was caused by the appointment of officials without following the Department of Public Service and Administration regulations. Other information 27. The accounting officer is responsible for the other information. The other information comprises the information included in the annual report. The other information does not include the financial statements, the auditor’s report and the selected programme presented in the annual performance report that have been specifically reported in this auditor’s report. 28. My opinion on the financial statements and findings on the reported performance information and compliance with legislation do not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. 108 Annual Report 2018 / 2019 29. In connection with my audit, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements and the selected programmes presented in the annual performance report, or my knowledge obtained in the audit, or otherwise appears to be materially misstated. 30. I did not receive the other information prior to the date of this auditor’s report. After I receive and read this information, and if I conclude that there is a material misstatement, I am required to communicate the matter to those charged with governance and request that the other information be corrected. If the other information is not corrected, I may have to retract this auditor’s report and re-issue an amended report as appropriate. However, if it is corrected this will not be necessary. Internal control deficiencies 31. I considered internal control relevant to my audit of the financial statements, reported performance information and compliance with applicable legislation; however, my objective was not to express any form of assurance on it. The matters reported below are limited to the significant internal control deficiencies that resulted in the findings on compliance with legislation included in this report. 32. Management did not perform adequate controls over the preparation and review of the annual financial statements to ensure the financial statements are prepared in accordance with the prescribed financial reporting framework and compliance with the applicable laws and regulations. 33. Management did not implement adequate controls to review and monitor compliance with applicable laws and regulations. This resulted in irregular expenditure Pretoria 31 July 2019 109 Annual Report 2018 / 2019 Annexure - auditor-general’s responsibility for the audit 1. As part of an audit in accordance with the ISAs, I exercise professional judgement and maintain professional scepticism throughout my audit of the financial statements, and the procedures performed on reported performance information for the selected programme and on the department’s compliance with respect to the selected subject matters. Financial statements 2. In addition to my responsibility for the audit of the financial statements as described in this auditor’s report, I also: • identify and assess the risks of material misstatement of the financial statements whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control • obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the department’s internal control • evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the accounting officer • conclude on the appropriateness of the accounting officer’s use of the going concern basis of accounting in the preparation of the financial statements. l also conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Independent Police Investigative Directorate’s ability to continue as a going concern. If I conclude that a material uncertainty exists, l am required to draw attention in my auditor’s report to the related disclosures in the financial statements about the material uncertainty or, if such disclosures are inadequate, to modify the opinion on the financial statements. My conclusions are based on the information available t6 me at the date of this auditor’s report. However, future events or conditions may cause a department to cease continuing as a going concern • evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Communication with those charged with governance 3. I communicate with the accounting officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. 4. I also confirm to the accounting officer that I have complied with relevant ethical requirements regarding independence, and communicate all relationships and other matters that may reasonably be thought to have a bearing on my independence and, where applicable, related safeguards. 110 ANNUAL FINANCIAL STATEMENTS Table of Contents Appropriation Statement 112 Notes to the Appropriation Statement 125 Statement of Financial Performance 126 Statement of Financial Position 127 Statement of changes in Net Assests 128 Cash Flow Statement 129 Notes to the Annual Financial Statements 130 (including Accounting policies) Annexures 152 PART E FINANCIAL INFORMATION Investigation and Information Management Compliance Monitoring and Stakeholder Management 2 3 315 113 12 394 196 215 106 504 R’000 R’000 112 Actual amounts per Statement of Financial Performance Expenditure Actual amounts per Statement of Financial Performance (Total Revenue) Departmental receipts Add: Reconciliation with Statement of Financial Performance TOTAL Administration 1 Programme Voted funds and Direct charges Shifting of Funds Adjusted Appropriation - - - - - 273 (273) R’000 Virement 315 398 285 315 113 12 667 196 215 106 231 R’000 Final Appropriation 2018/19 314 831 314 831 12 526 196 215 106 090 R’000 Actual Expenditure Appropriation per programme R’000 282 141 - 141 Variance 99,9% 98,9% 100,0% 99,9% % Expenditure as % of final appropriation 255 741 259 255 482 10 511 160 576 84 395 R’000 Final Appropriation 255 335 255 335 10 372 160 576 84 387 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 113 - Operating leases Consumable: Stationery, printing and office supplies 29 374 1 840 288 Inventory: Other supplies Consumable supplies - 8 437 Inventory: Clothing material and accessories Fleet services (including government motor transport) 90 2 130 Contractors Agency and support / outsourced services 5 000 Legal services 381 9 780 Consultants: Business and advisory services Computer services 136 Catering: Departmental activities 4 392 348 Bursaries: Employees Communication (G&S) 5 000 484 Administrative fees Audit costs: External 109 374 Goods and services 469 29 019 Social contributions 3 981 168 354 Salaries and wages Minor assets 197 373 Compensation of employees Advertising 306 747 R’000 Current payments Voted funds and Direct charges Adjusted Appropriation (5 029) 394 347 106 451 (1 126) (90) (1 634) 176 (75) 2 554 (669) 26 (299) (885) (3 932) (105) (50) (14 768) (1 735) 1 735 - 14 768 R’000 Shifting of Funds - - - - - - - - - - - - - - - - - - (273) - - - (273) R’000 Virement 24 345 2 234 635 106 451 7 311 - 496 5 176 306 12 334 3 723 162 49 4 115 49 364 434 94 333 27 284 170 089 197 373 291 706 R’000 Final Appropriation 2018/19 30 747 2 227 635 106 451 7 249 - 496 5 176 306 12 334 3 723 162 49 4 115 49 364 434 102 134 24 833 162 746 187 579 289 713 R’000 Actual Expenditure Appropriation per economic classification (6 402) 7 - - - 62 - - - - - - - - - - - - (7 801) 2 451 7 343 9 794 1 993 R’000 Variance 126,3% 99,7% 100,0% 100,0% 100,0% 99,2% - 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 108,3% 91,0% 95,7% 95,0% 99,3% % Expenditure as % of final appropriation 24 525 1 126 239 - - 5 572 60 145 4 942 307 7 132 4 106 74 76 4 323 11 412 357 77 353 23 813 153 069 176 882 254 235 R’000 Final Appropriation 26 308 1 126 240 - - 5 605 60 248 5 198 337 8 733 4 375 74 76 5 172 10 412 357 85 333 22 508 146 253 168 761 254 094 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 705 Departmental agencies (nonbusiness entities) - 3 002 315 113 4 485 Other machinery and equipment 10 906 12 3 100 Transport equipment 13 908 13 908 373 458 831 17 17 848 (326) (862) (3 715) (25) 3 7 585 Machinery and equipment Payment for financial assets 73 7 585 Payments for capital assets - Other transfers to households Social benefits 73 705 Departmental agencies and accounts Households 778 1 354 Transfers and subsidies 1 956 Operating payments 16 406 Travel and subsistence Training and development 17 528 Property payments - - - - - - 273 - 273 - - 273 - - - (273) 315 113 15 7 487 14 006 21 493 21 493 719 458 1 177 722 722 1 899 1 028 1 094 12 691 17 230 314 831 15 7 487 15 717 23 204 23 204 719 458 1 177 722 722 1 899 1 028 1 094 14 159 17 230 282 - - (1 711) (1 711) (1 711) - - - - - - - - (1 468) - 99,9% 100,0% 100,0% 112,2% 108,0% 108,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 111,6% 100,0% 255 482 - 127 - 127 127 551 - 551 569 569 1 120 981 860 10 302 11 803 255 335 - 127 - 127 127 546 - 546 568 568 1 114 996 860 10 560 14 586 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 114 Corporate Services Office Accommodation Internal Audit Finance Services 2 3 4 5 115 423 224 Consumable supplies 1 942 - 313 Fleet services (including government motor transport) Contractors Legal services Consultants: Business and advisory services 6 866 Computer services 88 Catering: Departmental activities 1 489 112 Bursaries: Employees Communication (G&S) 5 000 Audit costs: External 181 Administrative fees 309 42 629 Goods and services 1 111 8 046 Social contributions Minor assets 50 701 Salaries and wages Advertising 58 747 364 284 (1 629) - (74) 2 166 (268) 5 (112) ( 885) (1 065) (167) (62) (3 252) 1 073 (1 073) - (3 252) - 101 376 (2 429) 22 864 (456) - 6 408 (3 523) 106 504 4 779 12 450 48 150 18 261 R’000 R’000 Compensation of employees Current payments Department Management 1 Sub programme Shifting of Funds Adjusted Appropriation Programme 1: Administration - - - - - - - - - - - - - - ( 273) - - - (273) (273) - - - (273) R’000 Virement 588 707 313 - 239 9 032 1 221 93 - 4 115 46 142 119 39 104 9 119 49 628 58 747 97 851 106 231 20 435 4 323 12 450 54 285 14 738 R’000 Final Appropriation 2018/19 588 645 313 - 239 9 032 1 221 93 - 4 115 46 142 119 45 437 6 888 45 385 52 273 97 710 106 090 20 407 4 309 12 450 54 280 14 644 R’000 Actual Expenditure 141 141 28 14 - 5 94 - 62 - - - - - - - - - - - (6 333) 2 231 4 243 6 474 R’000 Variance 100,0% 91,2% 100,0% - 100,0% 100,0% 100,0% 100,0% - 100,0% 100,0% 100,0% 100,0% 116,2% 75,5% 91,5% 89,0% 99,9% 99,9% 99,9% 99,7% 100,0% 100,0% 99,4% % Expenditure as % of final appropriation 124 1 215 96 1 283 253 4 577 1 227 52 17 4 323 2 265 126 36 154 6 653 40 745 47 398 83 552 84 395 18 729 3 927 11 768 37 615 12 356 R’000 Final Appropriation 124 1 215 96 1 283 253 4 578 1 227 52 17 5 172 1 265 126 38 074 5 976 39 498 45 474 83 548 84 387 18 729 3 927 11 768 37 612 12 351 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 639 639 Departmental agencies and accounts Departmental agencies (non-business entities) 2 681 - 4 485 4 485 4 485 106 504 Payments for capital assets Machinery and equipment Other machinery and equipment 299 2 681 2 681 273 4 Other transfers to households 572 -1 -1 571 (30) (123) (248) (375) (1 473) 440 Social benefits 4 643 Transfers and subsidies Households 254 Operating payments 2 209 Travel and subsistence 655 6 651 Property payments Training and development 14 138 664 Operating leases Consumable: Stationery, printing and office supplies (273) - - - - - - - - - - - - (273) - - 106 231 7 166 7 166 7 166 277 299 576 638 638 1 214 224 532 1 961 6 003 12 665 1 104 106 090 7 166 7 166 7 166 277 299 576 638 638 1 214 224 532 1 961 6 003 19 067 1 097 141 - - - - - - - - - - - - - (6 402) 7 99,9% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 150,5% 99,4% 84 395 7 7 7 276 - 276 560 560 836 212 414 1 703 5 416 14 296 553 84 387 7 7 7 272 - 272 560 560 832 212 414 1 703 6 487 14 296 553 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 116 - Households Payments for capital assets Machinery and equipment 117 4 485 48 150 Machinery and equipment Total 4 485 4 Payments for capital assets Households 639 Departmental agencies and accounts 17 657 Goods and services 643 25 365 Compensation of employees Transfers and subsidies 43 022 R’000 Current payments Economic classification Adjusted Appropriation 18 261 - Departmental agencies and accounts Total - Transfers and subsidies 5 796 12 465 Compensation of employees Goods and services 18 261 R’000 Current payments Economic classification Adjusted Appropriation 6 408 1 500 1 500 299 (1) 298 8 4 602 4 610 R’000 Shifting of Funds R’000 Virement - - - - - - - - - 14 738 1 181 1 181 273 - 273 3 461 9 823 13 284 R’000 14 644 1 181 1 181 (273) - - - - - (273) - ( 273 ) R’000 Virement 54 285 5 985 5 985 303 638 941 17 392 29 967 47 359 R’000 Final Appropriation 2018/19 273 - 273 3 461 9 729 13 190 R’000 Actual Expenditure 54 280 5 985 5 985 303 638 941 23 732 23 622 47 354 R’000 Actual Expenditure Sub-programme: 1.2: Corporate Service (3 523) 1 181 1 181 273 - 273 (2 335) (2 642) (4 977) R’000 Shifting of Funds Final Appropriation 2018/19 Sub-programme: 1.1: Department Management 5 - - - - - (6 340) 6 345 R’000 5 94 - - - - - - 94 94 Variance R’000 Variance 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 136,5% 78,8% 100,0% % Expenditure as % of final appropriation 99,4% 100,0% 100,0% 100,0% - 100,0% 100,0% 99,0% 99,3% % Expenditure as % of final appropriation 37 615 - - 276 560 836 15 231 21 548 36 779 R’000 Final Appropriation 37 612 - - 272 560 832 16 303 20 477 36 780 R’000 Actual Expenditure 12 351 - - - - - 3 482 8 869 12 351 R’000 Actual Expenditure 2017/18 12 356 - - - - - 3 483 8 873 12 356 R’000 Final Appropriation 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 12 450 Total 118 22 864 - Machinery and equipment Total - Payments for capital assets 6 170 16 694 Compensation of employees R’000 (2 429) - - (803) (1 626) (2 429) R’000 Shifting of Funds Adjusted Appropriation (122) (334) (456) 22 864 Goods and services - - - (456) R’000 Shifting of Funds R’000 Shifting of Funds 4 779 Current payments Economic classification Total 556 4 223 Compensation of employees Goods and services 4 779 R’000 Current payments Economic classification 12 450 Goods and services Adjusted Appropriation 12 450 R’000 Current payments Economic classification Adjusted Appropriation - - 12 450 12 450 12 450 R’000 - - - - 4 323 434 3 889 4 323 R’000 4 309 R’000 Virement - - - - - - 20 435 - - 5 367 15 068 20 435 R’000 Final Appropriation 2018/19 434 3 875 4 309 R’000 Actual Expenditure 20 407 - - 5 360 15 047 20 407 R’000 Actual Expenditure Sub-programme: 1.5:Finance Services R’000 Virement Final Appropriation 2018/19 12 450 12 450 12 450 R’000 Actual Expenditure Sub-programme: 1.4:Internal Audit R’000 Virement Final Appropriation 2018/19 Sub-programme: 1.3:Office Accommodation R’000 - - - 14 - 14 14 28 - - 7 21 28 Variance R’000 Variance R’000 Variance 99,9% - - 99,9% 99,9% 99,9% % Expenditure as % of final appropriation 99,7% 100,0% 99,6% 99,7% % Expenditure as % of final appropriation 100,0% 100,0% 100,0% % Expenditure as % of final appropriation 18 729 7 7 5 256 13 466 18 722 R’000 Final Appropriation 18 729 7 7 6 105 12 617 18 722 R’000 Actual Expenditure 3 927 416 3 511 3 927 R’000 Actual Expenditure 2017/18 3 927 416 3 511 3 927 R’000 Final Appropriation 11 768 11 768 11 768 R’000 Actual Expenditure 2017/18 11 768 11 768 11 768 R’000 Final Appropriation 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 119 19 635 65 375 264 Social contributions Goods and services Administrative fees 52 - Inventory: Other supplies Consumable supplies - 8 014 90 186 5 000 Inventory: Clothing material and accessories Fleet services (including government motor transport) Agency and support / outsourced services Contractors Legal services 62 2 830 Computer services Consultants: Business and advisory services 2 748 43 228 Communication (G&S) Catering: Departmental activities Bursaries: Employees 2 869 107 967 Salaries and wages 346 - 196 215 (9) 106 451 (1 410) (90) (3) 176 5 (352) (6) (187) (2 867) (49) (11 505) ( 2 639) 2 639 - (11 505) (1 386) 192 977 Minor assets 406 980 4 645 127 602 Information Management 3 18 066 173 504 Compensation of employees Investigation Services 2 R’000 R’000 Current payments Investigation Management 1 Sub programme Shifting of Funds Adjusted Appropriation R’000 Virement Programme 2: Investigation and Information Management - - - - - - - - - - - - - - - - - - - - - - - 3 176 43 106 451 6 604 - 183 5 176 67 2 396 37 41 2 215 53 870 16 996 110 606 127 602 181 472 196 215 3 259 174 484 18 472 R’000 Final Appropriation 2018/19 3 176 43 106 451 6 604 - 183 5 176 67 2 396 37 41 2 215 53 868 16 894 108 999 125 893 179 761 196 215 3 259 174 484 18 472 R’000 Actual Expenditure - - - - - - - - - - - - - - - - - - 2 102 1 607 1 709 1 711 R’000 Variance 100,0% 100,0% 100,0% 100,0% - 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 99,4% 98,5% 98,7% 99,1% 100,0% 100,0% 100,0% 100,0% % Expenditure as % of final appropriation 2 324 104 - - 4 357 60 49 3 551 54 2 752 18 51 9 149 39 988 16 204 104 100 120 304 160 292 160 576 2 726 141 974 15 876 R’000 Final Appropriation 3 408 105 - - 4 390 60 152 3 807 84 3 021 18 51 9 149 45 532 15 586 99 176 114 762 160 294 160 576 2 726 141 974 15 876 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 66 69 Departmental agencies (non-business entities) Households 12 - 196 215 310 10 906 3 3 100 Transport equipment 11 216 Payment for financial assets 3 100 Machinery and equipment 11 216 - 3 100 Payments for capital assets 100 159 259 18 18 277 (280) (782) (3 310) 350 (3 552) (42) Other machinery and equipment 69 Other transfers to households - 66 Departmental agencies and accounts Social benefits 135 Transfers and subsidies 1 074 Operating payments 13 479 Travel and subsistence 1 232 10 877 Property payments Training and development 15 204 1 123 Operating leases Consumable: Stationery, printing and office supplies 120 - - - - - - - - - - - - - - - - - - 196 215 15 310 14 006 14 316 14 316 169 159 328 84 84 412 794 450 10 169 11 227 11 652 1 081 196 215 15 310 15 717 16 027 16 027 169 159 328 84 84 412 794 450 10 167 11 227 11 652 1 081 - - - - 1 711 - 1 711 - 1 711 - - - - - - - - 2 - - - 100,0% 100,0% 100,0% 112,2% 112,0% 112,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 160 576 - - - - - 275 - 275 9 9 284 756 420 8 211 6 387 10 203 533 160 576 - - - - - 274 - 274 8 8 282 771 420 8 469 8 099 11 986 533 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 121 Total Payment for financial assets 173 504 3 3 100 Machinery and equipment 69 Households 3 100 66 Payments for capital assets 135 54 262 Goods and services Departmental agencies and accounts 116 004 Transfers and subsidies 170 266 Compensation of employees R’000 Current payments Economic classification Adjusted Appropriation 18 066 - Households Total - 10 885 7 181 18 066 R’000 Transfers and subsidies Goods and services Compensation of employees Current payments Economic classification Adjusted Appropriation 306 Shifting of Funds 980 12 11 216 11 216 159 18 177 (12 701) 2 276 (10 425) R’000 R’000 Virement - - - - - - 18 472 100 100 12 146 6 226 18 372 R’000 18 472 100 100 12 146 6 226 18 372 R’000 Actual Expenditure R’000 Virement - - - - - - - - - - 174 484 15 14 316 14 316 228 84 312 41 561 118 280 159 841 R’000 Final Appropriation 2018/19 174 484 15 16 027 16 027 228 84 312 41 559 116 571 158 130 R’000 Actual Expenditure Sub-programme: 2.2: Investigation Services 406 100 100 1 261 (955) R’000 Shifting of Funds Final Appropriation 2018/19 Sub-programme: 2.1:Investigation Management - - - - - - - - (1 711) (1 711) - - - 2 1 709 1 711 R’000 Variance R’000 Variance 100,0% 100,0% 112,0% 112,0% 100,0% 100,0% 100,0% 100,0% 98,6% 98,9% % Expenditure as % of final appropriation 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% % Expenditure as % of final appropriation 141 974 - - - 275 9 284 31 068 110 622 141 690 R’000 Final Appropriation 141 974 - - - 274 8 282 35 088 106 604 141 692 R’000 Actual Expenditure 15 876 - - 10 329 5 547 15 876 R’000 Actual Expenditure 2017/18 15 876 - - 8 805 7 071 15 876 R’000 Final Appropriation 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 Total 4 645 228 4 417 Compensation of employees Goods and services 4 645 R’000 Current payments Economic classification Adjusted Appropriation (1 386) (65) (1 321) (1 386) R’000 Shifting of Funds R’000 Virement - - - - 3 259 163 3 096 3 259 R’000 Final Appropriation 2018/19 3 259 163 3 096 3 259 R’000 Actual Expenditure Sub-programme: 2.3:Information Management R’000 Variance - - - - 100,0% 100,0% 100,0% 100,0% % Expenditure as % of final appropriation 2 726 115 2 611 2 726 R’000 Final Appropriation 2 726 115 2 611 2 726 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 122 1 338 1 370 39 Social contributions Goods and services Administrative fees 123 Catering: Departmental activities - 26 Operating payments Transfers and subsidies 69 Training and development 718 32 Operating leases Travel and subsistence 53 Consumable: Stationery, printing and office supplies Contractors 12 2 Legal services Consumable supplies 6 84 Consultants: Business and advisory services Computer services 155 5 Bursaries: Employees Communication (G&S) 1 8 Minor assets 160 9 686 Salaries and wages Advertising 11 024 Compensation of employees - 12 394 - (16) 43 (1570) (4) (4) (8 (2) - (6) 42 (49) 27 - - 62 61 (11) (169) 169 - (11) 1 406 (1 406) 5 028 12 394 Stakeholder Management 2 7 366 R’000 R’000 Current payments Compliance Monitoring 1 Shifting of Funds Adjusted Appropriation R’000 - 273 - - - - - - - - - - - - - - - - - - - - - 273 273 Virement 273 10 112 561 28 49 4 - - - 126 106 32 8 1 222 100 1 359 1 169 9 855 11 024 12 383 12 667 6 707 5 960 R’000 Final Appropriation 2018/19 Programme 3: Compliance Monitoring and Stakeholder Management 273 10 112 2 031 28 49 4 - - - 126 106 32 8 1 222 100 2 829 1 051 8 362 9 413 12 242 12 526 6 707 5 819 R’000 Actual Expenditure 141 141 - 141 - - - (1 470) - - - - - - - - - - - - - - 1 470 118 1 493 1 611 R’000 Variance 100,0% 100,0% 100,0% 362,0% 100,0% 100,0% 100,0% - - - 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 100,0% 208,2% 89,9% 84,9% 85,4% 98,9% 98,9% 100,0% 97,6% % Expenditure as % of final appropriation - 13 26 388 26 40 11 - 108 - 231 127 4 8 - 147 82 1 211 956 8 224 9 180 10 391 10 511 4 496 6 015 R’000 Final Appropriation - 13 26 388 26 40 11 - 108 - 747 127 4 8 - 147 82 1 727 946 7 579 8 525 10 252 10 372 4 496 5 876 R’000 Actual Expenditure 2017/18 Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 124 Total 5 028 - 4 466 562 - Compensation of employees Goods and services Transfers and subsidies Households Payments for capital assets Machinery and equipment 5 028 R’000 Adjusted Appropriation 7 366 - Current payments Economic classification Total Machinery and equipment 7 366 6 558 808 - Compensation of employees Goods and services Payments for capital assets R’000 Current payments Economic classification - 12 394 Adjusted Appropriation 11 - Other machinery and equipment Shifting of Funds 12 667 11 11 11 273 273 12 526 11 11 11 273 273 R’000 Virement - - - 5 960 11 5 393 556 11 5 949 R’000 Final Appropriation 2018/19 5 819 11 5 253 555 11 5 808 R’000 Actual Expenditure 1 406 - 1 165 241 - 1 406 R’000 Shifting of Funds R’000 - 273 - 273 273 - Virement 6 707 - 5 631 803 273 273 - 6 434 R’000 Final Appropriation 2018/19 6 707 - 4 160 2 274 273 273 - 6 434 R’000 Actual Expenditure Sub-programme: 3.2:Stakeholder Management (1 406) 11 (1 165) (252) 11 (1 417) R’000 273 - - - 273 273 Sub-programme: 3.1: Compliance Monitoring 11 11 - - Machinery and equipment - Other transfers to households - Payments for capital assets - Households 141 - - 1 471 (1 471) - R’000 - 141 - 140 1 - Variance R’000 Variance 141 - - - - - 100,0% - 73,9% 283,2% 100,0% 100,0% - 100,0% % Expenditure as % of final appropriation 97,6% 100,0% 97,4% 99,8% 100,0% 97,6% % Expenditure as % of final appropriation 98,9% 100,0% 100,0% 100,0% 100,0% 100,0% 4 496 120 3 745 631 120 4 376 R’000 Final Appropriation 10 372 120 120 120 - - 4 496 120 3 745 631 120 4 376 R’000 Actual Expenditure 5 876 - 4 780 1 096 - 5 876 R’000 Actual Expenditure 2017/18 6 015 - 5 435 580 - 6 015 R’000 Final Appropriation 2017/18 10 511 120 120 120 - - Annual Report 2018 / 2019 APPROPRIATION STATEMENT for the year ended 31 March 2019 Annual Report 2018 / 2019 NOTES TO THE APPROPRIATION STATEMENT for the year ended 31 March 2019 1. Detail of transfers and subsidies as per Appropriation Act (after Virement): Detail of these transactions can be viewed in the note on Transfers and subsidies, disclosure notes and Annexure 1 (A-H) to the Annual Financial Statements. 2. Detail of specifically and exclusively appropriated amounts voted (after Virement): Detail of these transactions can be viewed in note 1 (Annual Appropriation) to the Annual Financial Statements. 3. Detail on payments for financial assets Detail of these transactions per programme can be viewed in the note on Payments for financial assets to the Annual Financial Statements. 4. Explanations of material variances from Amounts Voted (after Virement): 4.1 Per programme Final Appropriation Actual Expenditure Variance as a % of Final Appropriation Variance R’000 Administration 106 231 106 090 141 13.27% Investigation and Information Management 196 215 196 215 0 0.00% 12 667 12 526 141 1.11% Compliance Monitoring and Stakeholder Management 4.2 Per economic classification Final Appropriation Actual Expenditure Variance Variance as a % of Final Appropriation R’000 R’000 R’000 R’000 Current payments Compensation of employees 197 373 187 579 9 794 4.96% 94 333 102 134 (7 801) (8.27%) Goods and services Transfers and subsidies Departmental agencies and accounts Households 722 722 - 0% 1 177 1 177 - 0% 21 493 23 204 (1 711) (7.96%) 15 15 - 0% Payments for capital assets Machinery and equipment Payments for financial assets The delays in filling of newly funded vacant post resulted in slow spending on compensation of employees. 125 Annual Report 2018 / 2019 STATEMENT OF FINANCIAL PERFORMANCE for the year ended 31 March 2019 Note 2018/19 2017/18 R’000 R’000 REVENUE Annual appropriation 1 315 113 255 482 Departmental revenue 2 285 259 315 398 255 741 TOTAL REVENUE EXPENDITURE Current expenditure Compensation of employees 3 187 579 168 761 Goods and services 4 102 134 85 333 289 713 254 094 1 899 1 114 1 899 1 114 7 23 204 127 Unauthorised expenditure approved without funding 8 - - Payments for financial assets 5 15 - 314 831 255 335 567 406 282 147 282 147 - - 285 259 567 406 Total current expenditure Transfers and subsidies Transfers and subsidies 6 Total transfers and subsidies Expenditure for capital assets Tangible assets Total expenditure for capital assets TOTAL EXPENDITURE SURPLUS/(DEFICIT) FOR THE YEAR Reconciliation of Net Surplus/(Deficit) for the year Voted funds Annual appropriation Conditional grants Departmental revenue and NRF Receipts 13 SURPLUS/(DEFICIT) FOR THE YEAR 126 Annual Report 2018 / 2019 STATEMENT OF FINANCIAL POSITION as at 31 March 2019 Note 2018/19 2017/18 R’000 R’000 ASSETS Current assets Unauthorised expenditure 1 415 1 039 891 891 8 Cash and cash equivalents 9 1 1 Prepayments and advances 10 15 18 Receivables 11 508 129 18 2 18 2 1 433 1 041 1 319 1 041 Non-current assets Receivables 11 TOTAL ASSETS LIABILITIES Current liabilities Voted funds to be surrendered to the Revenue Fund 12 282 147 Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund 13 17 13 Bank overdraft 14 990 861 Payables 15 30 20 15 - - 1 319 1 041 114 - Non-current liabilities Payables TOTAL LIABILITIES NET ASSETS Note 2018/19 2017/18 R’000 R’000 Represented by: Recoverable revenue TOTAL 127 114 - 114 - Annual Report 2018 / 2019 STATEMENT OF CHANGES IN NET ASSETS for the year ended 31 March 2019 Note 2018/19 2017/18 R’000 R’000 Recoverable revenue Opening balance Transfers: Irrecoverable amounts written off 5.1 114 - 15 - (65) - - - Debts raised 164 - Closing balance 114 - Debts revised Debts recovered (included in departmental receipts) 128 Annual Report 2018 / 2019 CASH FLOW STATEMENT for the year ended 31 March 2019 Note 2018/19 2017/18 R’000 R’000 CASH FLOWS FROM OPERATING ACTIVITIES Receipts Annual appropriated funds received 1.1 Departmental revenue received Interest received 255 741 315 113 255 482 2 227 247 2.1 13 12 (382) 241 Net (increase)/decrease in working capital Surrendered to Revenue Fund Current payments Payments for financial assets Transfers and subsidies paid Net cash flow available from operating activities 315 353 (428) (636) (289 713) (254 094) (15) - (1 899) (1 114) 16 22 916 138 5 (23 204) (127) CASH FLOWS FROM INVESTING ACTIVITIES Payments for capital assets Proceeds from sale of capital assets 2.3 45 - (23 159) (127) 114 - - - 114 - Net increase/(decrease) in cash and cash equivalents (129) 11 Cash and cash equivalents at beginning of period (860) (871) (989) (860) Net cash flows from investing activities CASH FLOWS FROM FINANCING ACTIVITIES Increase/(decrease) in net assets Increase/(decrease) in non-current payables Net cash flows from financing activities Cash and cash equivalents at end of period 16 129 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 PART A: ACCOUNTING POLICIES Summary of significant accounting policies The financial statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. Management has concluded that the financial statements present fairly the department’s primary and secondary information. The historical cost convention has been used, except where otherwise indicated. Management has used assessments and estimates in preparing the annual financial statements. These are based on the best information available at the time of preparation. Where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of the financial statements and to comply with the statutory requirements of the Public Finance Management Act (PFMA), Act 1 of 1999 (as amended by Act 29 of 1999), and the Treasury Regulations issued in terms of the PFMA and the annual Division of Revenue Act. 1 Basis of preparation The financial statements have been prepared in accordance with the Modified Cash Standard. 2 Going concern The financial statements have been prepared on a going concern basis. 3 Presentation currency Amounts have been presented in the currency of the South African Rand (R) which is also the functional currency of the department. 4 Rounding Unless otherwise stated financial figures have been rounded to the nearest one thousand Rand (R’000). 5 Foreign currency translation Cash flows arising from foreign currency transactions are translated into South African Rands using the spot exchange rates prevailing at the date of payment / receipt. 6 Comparative information 6.1 Prior period comparative information Prior period comparative information has been presented in the current year’s financial statements. Where necessary figures included in the prior period financial statements have been reclassified to ensure that the format in which the information is presented is consistent with the format of the current year’s financial statements. 6.2 Current year comparison with budget A comparison between the approved, final budget and actual amounts for each programme and economic classification is included in the appropriation statement. 7 Revenue 7.1 Appropriated funds Appropriated funds comprises of departmental allocations as well as direct charges against the revenue fund (i.e. statutory appropriation). Appropriated funds are recognised in the statement of financial performance on the date the appropriation becomes effective. Adjustments made in terms of the adjustments budget process are recognised in the statement of financial performance on the date the adjustments become effective. The net amount of any appropriated funds due to / from the relevant revenue fund at the reporting date is recognised as a payable / receivable in the statement of financial position. 7.2 Departmental revenue Departmental revenue is recognised in the statement of financial performance when received and is subsequently paid into the relevant revenue fund, unless stated otherwise. Any amount owing to the relevant revenue fund at the reporting date is recognised as a payable in the statement of financial position. 8 Expenditure 8.1 Compensation of employees 8.1.1 Salaries and wages Salaries and wages are recognised in the statement of financial performance on the date of payment. 8.1.2 Social contributions Social contributions made by the department in respect of current employees are recognised in the statement of financial performance on the date of payment. Social contributions made by the department in respect of ex-employees are classified as transfers to households in the statement of financial performance on the date of payment. 130 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 8.2 Other expenditure Other expenditure (such as goods and services, transfers and subsidies and payments for capital assets) is recognised in the statement of financial performance on the date of payment. The expense is classified as a capital expense if the total consideration paid is more than the capitalisation threshold. 8.3 Accruals and payables not recognised Accruals and payables not recognised are recorded in the notes to the financial statements at cost at the reporting date. 8.4 Leases 8.4.1 Operating leases Operating lease payments made during the reporting period are recognised as current expenditure in the statement of financial performance on the date of payment. The operating lease commitments are recorded in the notes to the financial statements. 9 Cash and cash equivalents Cash and cash equivalents are stated at cost in the statement of financial position. Bank overdrafts are shown separately on the face of the statement of financial position as a current liability. For the purposes of the cash flow statement, cash and cash equivalents comprise cash on hand, deposits held, other short-term highly liquid investments and bank overdrafts. 10 Prepayments and advances Prepayments and advances are recognised in the statement of financial position when the department receives or disburses the cash. Prepayments and advances are initially and subsequently measured at cost. 11 Payables Payables recognised in the statement of financial position are recognised at cost. 12 Capital Assets 12.1 Movable capital assets Movable capital assets are initially recorded in the notes to the financial statements at cost. Movable capital assets acquired through a non-exchange transaction is measured at fair value as at the date of acquisition. Where the cost of movable capital assets cannot be determined reliably, the movable capital assets are measured at fair value and where fair value cannot be determined; the movable assets are measured at R1. All assets acquired prior to 1 April 2002 (or a later date as approved by the OAG) may be recorded at R1. Movable capital assets are subsequently carried at cost and are not subject to depreciation or impairment. 13 Provisions and Contingents 13.1 Provisions Provisions are recorded in the notes to the financial statements when there is a present legal or constructive obligation to forfeit economic benefits as a result of events in the past and it is probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation and a reliable estimate of the obligation can be made. The provision is measured as the best estimate of the funds required to settle the present obligation at the reporting date. 13.2 Contingent liabilities Contingent liabilities are recorded in the notes to the financial statements when there is a possible obligation that arises from past events, and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not within the control of the department or when there is a present obligation that is not recognised because it is not probable that an outflow of resources will be required to settle the obligation or the amount of the obligation cannot be measured reliably. 13.3 Commitments Commitments (other than for transfers and subsidies) are recorded at cost in the notes to the financial statements when there is a contractual arrangement or an approval by management in a manner that raises a valid expectation that the department will discharge its responsibilities thereby incurring future expenditure that will result in the outflow of cash. 14 Unauthorised expenditure Unauthorised expenditure is recognised in the statement of financial position until such time as the expenditure is either: • approved by Parliament or the Provincial Legislature with funding and the related funds are received; or • approved by Parliament or the Provincial Legislature without funding and is written off against the appropriation in the statement of financial performance; or • transferred to receivables for recovery. Unauthorised expenditure is measured at the amount of the confirmed unauthorised expenditure. 131 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 15 Fruitless and wasteful expenditure Fruitless and wasteful expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the total value of the fruitless and or wasteful expenditure incurred. Fruitless and wasteful expenditure is removed from the notes to the financial statements when it is resolved or transferred to receivables for recovery. Fruitless and wasteful expenditure receivables are measured at the amount that is expected to be recoverable and are de-recognised when settled or subsequently written-off as irrecoverable. 16 Irregular expenditure Irregular expenditure is recorded in the notes to the financial statements when confirmed. The amount recorded is equal to the value of the irregular expenditure incurred unless it is impracticable to determine, in which case reasons therefor are provided in the note. Irregular expenditure is removed from the note when it is either condoned by the relevant authority, transferred to receivables for recovery or not condoned and is not recoverable. Irregular expenditure receivables are measured at the amount that is expected to be recoverable and are derecognised when settled or subsequently written-off as irrecoverable. 17 Changes in accounting policies, accounting estimates and errors Changes in accounting policies that are effected by management have been applied retrospectively in accordance with MCS requirements, except to the extent that it is impracticable to determine the period-specific effects or the cumulative effect of the change in policy. In such instances the department shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable. Changes in accounting estimates are applied prospectively in accordance with MCS requirements. Correction of errors is applied retrospectively in the period in which the error has occurred in accordance with MCS requirements, except to the extent that it is impracticable to determine the period-specific effects or the cumulative effect of the error. In such cases the department shall restate the opening balances of assets, liabilities and net assets for the earliest period for which retrospective restatement is practicable. 18 Recoverable revenue Amounts are recognised as recoverable revenue when a payment made in a previous financial year becomes recoverable from a debtor in the current financial year. Amounts are either transferred to the National/Provincial Revenue Fund when recovered or are transferred to the statement of financial performance when written-off. 19 Inventories At the date of acquisition, inventories are recognised at cost in the statement of financial performance. Where inventories are acquired as part of a non-exchange transaction, the inventories are measured at fair value as at the date of acquisition. Inventories are subsequently measured at the lower of cost and net realisable value or where intended for distribution (or consumed in the production of goods for distribution) at no or a nominal charge, the lower of cost and current replacement value. The cost of inventories is assigned by using the weighted average cost basis. 20 Employee benefits The value of each major class of employee benefit obligation (accruals, payables not recognised and provisions) is disclosed in the Employee benefits note. 132 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 PART B: EXPLANATORY NOTES 1. 1.1 Annual Appropriation Annual Appropriation Included are funds appropriated in terms of the Appropriation Act (and the Adjustments Appropriation Act) for National Departments (Voted funds) and Provincial Departments: 2018/19 Final Appropriation Actual Funds Received Funds not requested/ not received Final Appropriation Appropriation received R’000 R’000 R’000 R’000 R’000 Administration 106 231 106 231 - 87 111 87 111 Investigation and Information Management 196 215 196 215 - 157 247 157 247 12 667 12 667 - 11 124 11 124 315 113 315 113 - 255 482 255 482 Compliance Monitoring and Stakeholder Management Total 2. 2017/18 Departmental revenue Note 2017/18 R’000 R’000 Sales of goods and services other than capital assets 2.1 113 108 Interest, dividends and rent on land 2.2 13 12 Sales of capital assets 2.3 45 - Transactions in financial assets and liabilities 2.4 114 139 285 259 - - 285 259 Total revenue collected Less: Own revenue included in appropriation 13 Departmental revenue collected 2.1 2018/19 Sales of goods and services other than capital assets Note 2018/19 2017/18 2 R’000 R’000 Sales of goods and services produced by the department 112 Sales by market establishment Other sales 3 3 109 105 Sales of scrap, waste and other used current goods Total 2.2 108 1 - 113 108 Interest, dividends and rent on land Note 2018/19 2017/18 2 R’000 R’000 Interest 13 12 Total 13 12 133 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 2.3 Sale of capital assets Note 2018/19 2017/18 2 R’000 R’000 Tangible assets Machinery and equipment 26 Total 2.4 - 45 - 45 - Transactions in financial assets and liabilities Note 2018/19 2017/18 2 R’000 R’000 Other Receipts including Recoverable Revenue 114 139 Total 114 139 Note 2018/19 2017/18 3 R’000 R’000 3. Compensation of employees 3.1 Salaries and Wages Basic salary Performance award Service Based Compensative/circumstantial Other non-pensionable allowances Total 3.2 45 129 154 117 159 1 693 25 884 1 284 5 008 3 828 26 007 23 957 162 746 146 253 Social contributions Note 2018/19 2017/18 3 R’000 R’000 Employer contributions Pension 16 692 15 153 Medical 8 109 7 326 32 29 24 833 22 508 187 579 168 761 359 375 Bargaining council Total Total compensation of employees Average number of employees 134 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 4. Goods and services Note 2018/19 2017/18 R’000 R’000 Administrative fees 434 357 Advertising 364 412 49 10 Minor assets 4.1 Bursaries (employees) Catering Communication Computer services 4.2 Consultants: Business and advisory services Legal services Contractors 49 76 162 74 3 724 4 375 12 334 8 733 306 337 5 176 5 198 496 248 - 60 4 115 5 172 7 249 5 605 556 - Agency and support / outsourced services Audit cost – external 4.3 Fleet services Inventory 4.4 Consumables 4.5 Operating leases 1 366 26 308 Property payments 4.6 17 230 14 586 Travel and subsistence 4.7 14 159 10 560 1 094 860 1 028 996 102 134 85 333 Training and development Other operating expenditure 4.8 Total 4.1 2 862 30 747 Minor assets Note 2018/19 2017/18 4 R’000 R’000 Tangible assets Machinery and equipment Total 49 10 49 10 4.2 Computer services Note 2018/19 2017/18 4 R’000 R’000 SITA computer services 1 731 1 710 External computer service providers 10 603 7 023 Total 12 334 8 733 4.3 Audit cost – External Note 2018/19 2017/18 4 R’000 R’000 Regularity audits 3 646 4 763 Computer audits 469 409 4 115 5 172 Total 135 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 4.4 Inventory Note 2018/19 2017/18 4 R’000 R’000 Clothing material and accessories Other supplies 4.4.1 Total 4.4.1 4.5 451 - 105 - 556 - Other supplies Note 2018/19 2017/18 4.4 R’000 R’000 Ammunition and security supplies 105 - Total 105 - Consumables Note 2018/19 2017/18 4 R’000 R’000 Consumable supplies 635 Uniform and clothing 3 24 Household supplies 149 152 IT consumables 389 35 Other consumables 4.6 240 94 29 Stationery, printing and office supplies 2 227 1 126 Total 2 862 1 366 Property payments Note 2018/19 2017/18 4 R’000 R’000 Municipal services Property management fees 4 051 4 814 711 679 1 1 Property maintenance and repairs Other 12 467 9 092 Total 17 230 14 586 The amount of R12 467 disclosed under other, represent expenditure incurred on first aid , pest control/ fumigation, security and cleaning services in all IPID offices. 4.7 Travel and subsistence Local Foreign Total 136 Note 2018/19 2017/18 4 R’000 R’000 14 151 10 560 8 - 14 159 10 560 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 4.8 Other operating expenditure Note 2018/19 2017/18 4 R’000 R’000 Professional bodies, membership and subscription fees 16 17 159 63 Other 853 916 Total 1 028 996 Resettlement costs The amount of R853 disclosed under other operating expenditures , represents expenditure incurred for courier services , printing and publication of the Directorate’s strategic documents 5. Payments for financial assets Note Debts written off 2018/19 2017/18 R’000 R’000 5.1 Total 15 - 15 - The Debt written off based on the legal opinion provided as it was uneconomical to recover. 5.1 Debts written off Note 2018/19 2017/18 5.1 R’000 R’000 Nature of debts written off Recoverable revenue written off 6. Four debts written-off 15 - Total debt written off 15 - Transfers and subsidies Note 2018/19 2017/18 R’000 R’000 Annex 1B 722 568 Households Departmental agencies and accounts Annex 1G 1 177 546 Total 1 899 1 114 137 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 7. Expenditure for capital assets Note Tangible assets Machinery and equipment 26 Total 7.1 2018/19 2017/18 R’000 R’000 23 204 127 23 204 127 23 204 127 Analysis of funds utilised to acquire capital assets – 2018/19 Voted funds Aid assistance Total R’000 R’000 R’000 Tangible assets Machinery and equipment Total 7.2 23 204 - 23 204 23 204 - 23 204 Analysis of funds utilised to acquire capital assets – 2017/18 Voted funds Aid assistance Total R’000 R’000 R’000 Tangible assets Machinery and equipment Total 8. Unauthorised expenditure 8.1 Reconciliation of unauthorised expenditure 127 - 127 127 - 127 Note Opening balance 2018/19 2017/18 R’000 R’000 891 Prior period error 891 - As restated 891 Unauthorised expenditure – discovered in current year (as restated) Closing balance 891 - - 891 891 891 891 891 891 Analysis of closing balance Unauthorised expenditure awaiting authorisation Total 138 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 8.2 Analysis of unauthorised expenditure awaiting authorisation per economic classification Current Total 2018/19 2017/18 R’000 R’000 891 891 891 891 An amount disclosed relates to the expenditure incurred in 2005/06 and 2008/09 financial years which is still awaiting condonment and authorisation by SCOPA. 8.3 Analysis of unauthorised expenditure awaiting authorisation per type Unauthorised expenditure relating to overspending of the vote or a main division within a vote Total 9. 2018/19 2017/18 R’000 R’000 891 891 891 891 Cash and cash equivalents Note 2018/19 2017/18 R’000 10. 1 1 Total 1 1 Prepayments and advances Note Staff advances Travel and subsistence Total 11. R’000 Cash on hand 2018/19 2017/18 R’000 R’000 15 15 - 3 15 18 Receivables 2018/19 Note 2017/18 Current Noncurrent Total Current Noncurrent Total R’000 R’000 R’000 R’000 R’000 R’000 Claims recoverable 11.1 - - - 52 - 52 Recoverable expenditure 11.2 - - - 2 2 4 Staff debt 11.3 508 18 526 67 - 67 Other debtors 11.4 - - - 8 - 8 508 18 526 129 2 131 Total 139 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 11.1 11.2 11.3 Claims recoverable Note 2018/19 2017/18 11 and Annex 4 R’000 R’000 National departments - 52 Total - 52 Recoverable expenditure (disallowance accounts) Note 2018/19 11 R’000 11.5 R’000 Debt Account - 110 Debt Receivable Income - (103) Debt Receivable Interest - (3) Total - 4 Staff debt Note 2018/19 2017/18 11 R’000 R’000 Sal: Deduction Disall Acc - 60 Sal: Reversal Control Acc - 6 410 1 Sal: Tax debt 11.4 2017/18 Staff Debt 116 - Total 526 67 Other debtors Note 2018/19 2017/18 11 R’000 R’000 Pension Recoverable Account - 8 Total - 8 Impairment of receivables Note 2018/19 2017/18 11 R’000 R’000 Estimate of impairment of receivables 29 - Total 29 - 140 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 12. Voted funds to be surrendered to the Revenue Fund Note 2017/18 R’000 R’000 Opening balance 147 380 As restated 147 380 Transfer from statement of financial performance (as restated) 282 147 (147) (380) 282 147 Paid during the year Closing balance 13. 2018/19 Departmental revenue and NRF Receipts to be surrendered to the Revenue Fund Note 2018/19 2017/18 R’000 R’000 Opening balance Prior period error 13 10 13 10 285 259 (281) (256) 17 13 13.1 - As restated Transfer from Statement of Financial Performance (as restated) Paid during the year Closing balance 14. Bank Overdraft Note 15. 2018/19 2017/18 R’000 R’000 Consolidated Paymaster General Account 990 861 Total 990 861 Payables – current Note Clearing accounts 2018/19 2017/18 R’000 R’000 15.1 Total 15.1 30 20 30 20 Clearing accounts Note 2018/19 2017/18 15 R’000 R’000 Description Salary Income Tax 30 20 Total 30 20 141 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 16. Net cash flow available from operating activities Note Net surplus/(deficit) as per Statement of Financial Performance Add back non cash/cash movements not deemed operating activities (Increase)/decrease in receivables 2018/19 2017/18 R’000 R’000 567 406 22 349 (268) (395) 297 (Increase)/decrease in prepayments and advances 3 7 10 (63) (45) - Proceeds from sale of investments - - (Increase)/decrease in other financial assets - - 23 204 127 (428) (636) 22 916 138 Increase/(decrease) in payables – current Proceeds from sale of capital assets Expenditure on capital assets Surrenders to Revenue Fund Net cash flow generated by operating activities 17. Reconciliation of cash and cash equivalents for cash flow purposes Note Consolidated Paymaster General account 2018/19 2017/18 R’000 R’000 (990) Cash on hand Total 18. Contingent liabilities and contingent assets 18.1 Contingent liabilities Note (861) 1 1 (989) (860) 2018/19 2017/18 R’000 R’000 Liable to Nature Claims against the department Annex 3B Intergovernmental payables (unconfirmed balances) Total 19. 56 200 87 967 - 1 723 56 200 89 690 Annex 5 Commitments Note 2018/19 2017/18 R’000 R’000 Current expenditure Approved and contracted 41 784 4 685 - 335 41 784 5 020 Approved and contracted 6 - Approved but not yet contracted - - 6 - 41 790 5 020 Approved but not yet contracted Capital expenditure Total Commitments The Commitments disclosed above includes Security, Cleaning Services, HRA and ICT related Contracts which are more than the period of one year. 142 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 20. Accruals and payables not recognised 20.1 Accruals 2018/19 2017/18 R’000 R’000 Total Total Listed by economic classification 30 Days Goods and services 3 377 Capital assets Total 30+ Days 1 749 5 126 15 - 15 3 392 1 749 5 141 Note 7 894 7 894 2018/19 2017/18 R’000 R’000 Listed by programme level Administration 3 192 3 603 Investigation and Information Management 1 938 4 276 11 15 5 141 7 894 Compliance Monitoring and Stakeholder Management Total 20.2 Payables not recognised 2018/19 2017/18 R’000 R’000 Total Total Listed by economic classification 30 Days Goods and services 30+ Days 372 4 303 4 675 12 615 372 4 303 4 675 12 615 Capital assets Total Note 2018/19 2017/18 R’000 R’000 Listed by programme level Administration Investigation and Information Management 4 388 6 540 279 6 072 Compliance Monitoring and Stakeholder Management Total Note 8 3 4 675 12 615 2018/19 2017/18 R’000 R’000 Included in the above totals are the following: Confirmed balances with other departments Annex 5 211 27 Confirmed balances with other government entities Annex 5 - 9 565 211 9 592 Total 143 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 21. Employee benefits Note 2018/19 2017/18 R’000 R’000 Leave entitlement 7 854 7 298 Service bonus 5 377 4 916 - - Capped leave commitments 4 684 4 179 Other 1 558 896 Total 19 473 17 289 Performance awards 22. Lease commitments 22.1 Operating leases 2018/19 Specialised military equipment Land R’000 R’000 Buildings and other fixed structures Machinery and equipment Total R’000 R’000 R’000 Not later than 1 year - - - 5 822 5 822 Later than 1 year and not later than 5 years - - - 2 488 2 488 Later than five years - - - - - Total lease commitments - - - 8 310 8 310 Machinery and equipment Total R’000 R’000 2017/18 Specialised military equipment Land Buildings and other fixed structures R’000 R’000 R’000 Not later than 1 year - - - 4 178 4 178 Later than 1 year and not later than 5 years - - - 3 999 3 999 Later than five years - - - - - Total lease commitments - - - 8 177 8 177 Included in the list commitment is the Fleet from G-Fleet. Included in the Leased commitments are lease agreements for photocopy machines which make provision for renewal options. 144 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 23. Irregular expenditure 23.1 Reconciliation of irregular expenditure Note 2018/19 2017/18 R’000 R’000 Opening balance 28 249 21 532 Prior period error - As restated 28 249 Add: Irregular expenditure – relating to prior year Add: Irregular expenditure – relating to current year Less: Prior year amounts condoned 21 532 - - 1 824 6 717 (47) - Less: Current year amounts condoned - - 30 026 28 249 1 824 6 717 Prior years 28 202 21 532 Total 30 026 28 249 Closing balance Analysis of awaiting condonation per age classification Current year 23.2 Details of irregular expenditure – added current year (relating to current and prior years) Incident Disciplinary steps taken/criminal proceedings Appointment of cell phone interpretation specialist by Fidelity Security Services without following SCM processes Matter to be considered by Financial Misconduct Committee 615 Non-compliance with leave policy Matter to be considered by Financial Misconduct Committee 66 Recruitment without following Public Service Regulation processes Matter to be considered by Financial Misconduct Committee 1 143 Total 23.3 2018/19 R’000 1 824 Details of irregular expenditure condoned 2018/19 R’000 Incident Condoned by (condoning authority) Non adherence to the Department overtime and Petty Cash policies Executive Director 36 Attendance of workshop by KZN Investigators prior to the approval Executive Director 11 Total 47 145 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 24. Fruitless and wasteful expenditure 24.1 Reconciliation of fruitless and wasteful expenditure Note 2018/19 2017/18 R’000 R’000 Opening balance 3 236 3 234 Prior period error - As restated 3 236 Fruitless and wasteful expenditure – relating to prior year - - Fruitless and wasteful expenditure – relating to current year 8 2 (7) - Less: Amounts resolved Less: Amounts transferred to receivables for recovery 15.6 Closing balance 24.1 24.2 3 234 - - 3 237 3 236 Analysis of awaiting resolution per economic classification 2018/19 2017/18 R’000 R’000 Current 3 237 3 236 Total 3 237 3 236 Analysis of Current year’s (relating to current and prior years) fruitless and wasteful expenditure Incident Disciplinary steps taken/criminal proceedings 2018/19 R’000 Interest paid on Telkom overdue account Affected offices were requested to provide reasons for the delays. 3 Penalty on renewal of Car licence disk. Matter to be considered by Financial Misconduct Committee 5 Total 8 146 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 25. Key management personnel No. of Individuals 2018/19 2017/18 R’000 R’000 Political office bearers (provide detail below) Officials: Executive Director Chief Directors including CFO 1 1 591 1 577 14 17 096 18 089 18 687 19 666 Total 26. Provisions Note 2018/19 2017/18 R’000 R’000 Claims against the State 370 - Total 370 - Reimbursement for two officials who are claiming legal costs against the Department. 26.1 Reconciliation of movement in provisions – 2018/19 Provision 1 Provision 2 Provision 3 R’000 Opening balance R’000 R’000 Total provisions R’000 - - - - Increase in provision 370 - - - Closing balance 370 - - - Reimbursement for two officials who are claiming legal costs against the Department. Reconciliation of movement in provisions – 2017/18 Reimbursement for two officials who are claiming legal costs against the Department for legal services that were rendered by their private appointed Attorneys. The expected timing resulting to the outflow of economic benefits could not be measured with reliability by the reporting as it depends on their payment to the Attorneys and the proof thereof to the Department for reimbursement. The expected timing resulting to the outflow of economic benefits could not be measured with reliability by the reporting as it depends on their payment to the Attorneys and the proof thereof to the Department for reimbursement. 147 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 27. Movable Tangible Capital Assets MOVEMENT IN MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2019 ACHINERY AND EQUIPMENT Transport assets Computer equipment Opening balance Value adjustments Additions Disposals Closing Balance R’000 R’000 R’000 R’000 R’000 41 458 - 23 253 2 274 62 437 6 786 - 15 717 - 22 503 21 102 - 6 086 2 217 24 971 Furniture and office equipment 9 953 - - 51 9 902 Other machinery and equipment 3 617 - 1 450 6 5 061 TOTAL MOVABLE TANGIBLE CAPITAL ASSETS 41 458 - 23 253 2 274 62 437 Number Value Movable Tangible Capital Assets under investigation R’000 Included in the above total of the movable tangible capital assets per the asset register are assets that are under investigation: Machinery and equipment 107 1 580 The amount disclosed includes assets identified for disposal and assets under investigation. Such assets are placed under suspense until relevant processes and approvals are finalised. 27.1 Additions ADDITIONS TO MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2019 Cash* Non-cash** (Capital Work in Progress current costs and finance lease payments) R’000 R’000 R’000 MACHINERY AND EQUIPMENT 23 204 Transport assets 15 717 - 6 048 26 Computer equipment Furniture and office equipment Other machinery and equipment TOTAL ADDITIONS TO MOVABLE TANGIBLE CAPITAL ASSETS - - Received current, not paid (Paid current year, received prior year) Total R’000 R’000 - 23 253 - - 15 717 - 12 6 086 - - - - - 1 439 - - 11 1 450 23 204 26 - 23 53 148 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 27.2 Disposals DISPOSALS OF MOVABLE TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2019 MACHINERY AND EQUIPMENT Sold for cash Non-cash disposal Total disposals Cash Received Actual R’000 R’000 R’000 R’000 2 217 57 2 274 45 - - - - Transport assets Computer equipment 2 217 - 2 217 45 Furniture and office equipment - 51 51 - Other machinery and equipment - 6 6 - 2 217 57 2 274 45 TOTAL DISPOSAL OF MOVABLE TANGIBLE CAPITAL ASSETS 27.3 Movement for 2017/18 MOVEMENT IN TANGIBLE CAPITAL ASSETS PER ASSET REGISTER FOR THE YEAR ENDED 31 MARCH 2018 MACHINERY AND EQUIPMENT Transport assets Computer equipment Opening balance Prior period error Additions Disposals Closing Balance R’000 R’000 R’000 R’000 R’000 41 414 - 127 83 41 458 6 786 - - - 6 786 21 185 - - 83 21 102 Furniture and office equipment 9 946 - 7 - 9 953 Other machinery and equipment 3 497 - 120 - 3 617 TOTAL MOVABLE TANGIBLE CAPITAL ASSETS 41 414 - 127 83 41 458 149 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 27.4 Minor assets MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31 MARCH 2019 Specialised military assets Intangible assets Heritage assets Machinery and equipment Biological assets Total R’000 R’000 R’000 R’000 R’000 R’000 Opening balance - - - 12 811 Additions - - - 49 Disposals - - - 383 TOTAL MINOR ASSETS - - - 12 477 Specialised military assets Intangible assets Machinery and equipment Heritage assets - 12 811 49 383 - Biological assets 12 477 Total Number of minor assets at cost - - - 7 448 - 7 448 TOTAL NUMBER OF MINOR ASSETS - - - 7 448 - 7 448 Minor Capital Assets under investigation Number Value R’000 Included in the above total of the minor capital assets per the asset register are assets that are under investigation: Machinery and equipment 166 332 The amount disclosed includes assets identified for disposal and assets under investigation. Such assets are placed under suspense until relevant processes and approvals are finalised. MOVEMENT IN MINOR ASSETS PER THE ASSET REGISTER FOR THE YEAR ENDED AS AT 31 MARCH 2018 Specialised military assets Intangible assets Heritage assets Machinery and equipment Biological assets Total R’000 R’000 R’000 R’000 R’000 R’000 Opening balance - - - 12 805 - 12 805 Additions - - - 10 - 10 Disposals - - - 4 - 4 TOTAL MINOR ASSETS - - - 12 811 - Specialised military assets Intangible assets Machinery and equipment Heritage assets Biological assets 12 811 Total Number of minor assets at cost - - - 7 619 - 7 619 TOTAL NUMBER OF MINOR ASSETS - - - 7 619 - 7 619 150 Annual Report 2018 / 2019 NOTES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 28. Changes in accounting estimates During the year the following changes were made to the estimations employed in the accounting for transactions, assets, liabilities, events and circumstances Value derived using the original estimate Value derived using amended estimate R-value impact of change in estimate R’000 R’000 R’000 Accounting estimate change 1: Contingent Liabilities(Claims against the State) 87 967 (47 931) 40 036 The changes on the estimates were as the result of the internal Contingent Liability Policy that was developed and implemented and resulted in exclusion of interest on the summons. The policy also required the exclusion of all cases relating to letters of demand, where the possibility of a liability was remote. 29. Inventories 29.1 Inventories for the year ended 31 March 2019 Clothing Material and accessories Insert Insert major major category of category of inventory inventory Ammunition and Security Supplies TOTAL R’000 R’000 R’000 R’000 R’000 Opening balance - - - - - Add/(Less): Adjustments to prior year balances - - 451 105 - - 556 Add: Additions – Non-cash - - - - - (Less): Disposals - - - - - (3) - - - (3) - - - - - Add: Additions/Purchases – Cash (Less): Issues Add/(Less): Received current, not paid (Paid current year, received prior year) Add/(Less): Adjustments Closing balance Inventories for the year ended 31 March 2018 - - - - - 448 105 - - 553 Insert major category of inventory Insert major category of inventory R’000 R’000 Insert Insert major major category of category of inventory inventory R’000 R’000 TOTAL R’000 Opening balance - - - - - Add/(Less): Adjustments to prior year balances - - - - - Add: Additions/Purchases – Cash - - - - - Add: Additions – Non-cash - - - - - (Less): Disposals - - - - - (Less): Issues - - - - - (Paid current year, received prior year) - - - - - Add/(Less): Adjustments - - - - - Closing balance - - - - - Add/(Less): Received current, not paid 151 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 ANNEXURE 1B STATEMENT OF TRANSFERS TO DEPARTMENTAL AGENCIES AND ACCOUNTS TRANSFER ALLOCATION DEPARTMENTAL AGENCY/ ACCOUNT SASSETA Communication: Licences (Radio & TV) TOTAL Adjusted Appropriation Roll Overs Adjustments TRANSFER Total Available Actual Transfer 2017/18 % of Available funds Transferred Final Appropriation R’000 R’000 R’000 R’000 R’000 % R’000 637 - - 637 637 100% 559 85 - - 85 85 100% 9 722 - - 722 722 100% 568 152 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 ANNEXURE 1G STATEMENT OF TRANSFERS TO HOUSEHOLDS TRANSFER ALLOCATION DEPARTMENTAL AGENCY/ ACCOUNT Adjusted Appropriation Roll Overs Adjustments TRANSFER Total Available Actual Transfer 2017/18 % of Available funds Transferred Final Appropriation R’000 R’000 R’000 R’000 R’000 % R’000 Leave gratuity 185 - - 185 185 100% 274 Claims against the state 982 - - 982 982 100% 272 10 - - 10 10 100% - 1 177 - - 1 177 1 177 100% 546 Transfers Act of grace remuneration TOTAL 153 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 ANNEXURE 1H STATEMENT OF GIFTS, DONATIONS AND SPONSORSHIPS RECEIVED NAME OF ORGANISATION NATURE OF GIFT, DONATION OR SPONSORSHIP 2018/19 2017/18 R’000 R’000 Received in kind Rudolf Schoeman Rugby Tickets 3 - 3 - 3 - Subtotal TOTAL Gift Voucher from Clean Safe and Green and Speaker from State Security Agency are both less than R1000,00 154 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 ANNEXURE 3B STATEMENT OF CONTINGENT LIABILITIES AS AT 31 MARCH 2019 Nature of Liability Closing Balance 1 April 2018 Liabilities incurred during the year Liabilities paid/ cancelled/ reduced during the year Liabilities recoverable (Provide details hereunder) 31 March 2019 R’000 R’000 R’000 R’000 R’000 Opening Balance Claims against the department General Mpembe vs Minister of Police Richard Nziyane vs Minister of Police 750 - - - 750 1 114 - (634) - 480 Moiloa & Others vs Minister of Police 3 417 - (1 497) - 1 920 Ngobeni vs Minister of Police 1 000 - (1 000) - - Modutoane vs Minister of Police 1 000 - (1 000) - - Ntshangase vs Minister of Police 1 000 - (1 000) - - 1 000 - - - 1 000 10 500 - - - 10 500 Mlangeni vs Minister of Police and Others Booysen Johan Wessel Mathata MZ 3 148 - (648) - 2 500 Mabotja TA 3 148 - (648) - 2 500 Mabuda LS 143 - (23) - 120 2 084 - (334) - 1 750 400 - (400) - - Boitumelo Ramahlaha vs Minister of Police and Mapheto Mzwana SS FJ Engelbrecht MW Ramatlou 200 - (200) - - 8 160 - (8 160) - - L Nowele 24 - (24) - - 121 - (121) - - 2 561 - (641) - 1 920 19 983 - (19 983) - - 13 - (13) - - 3 - (3 - - Netshapala Mukondoleli Lesley vs Minister of Police 932 768 - - 1 700 Munsami Yogandran vs Minister of Police 802 - (202) - 600 5 - (50 - - M Ngobese Lekatela Collins Sekwadi v Minister of Police KE Sons Investments CC Santam Insurance on behalf of MKB Tactical (Pty) Ltd Karelse vs Minister of Police Human Communication Recruitment vs Minister of Police Moabelo v Executive Director of IPID 200 - (200) - - 8 000 - - - 8 000 250 - - - 250 Pieter Andre Matthyser v IPID 400 - (400) - - Senyatse Abraham Rasekhula v IPID and Others 660 - - - 660 Manyamalala and 9 Others v Minister of Police Mokoena v Minister of Police and Another Masopha Sefatsa and 15 Others v IPID 14 050 - - - 14 050 900 - (900) - - Lesiba Mashishi and 2 Others v IPID Lucas Otebogeng Mosala and 4 Others v IPID 2 000 - (2 000) - - Inbanathan Kistiah and 2 others v IPID - 7 500 - - 7 500 chDiscovery v IPID - 4 (4) - - Maoka PVH and others v IPID - 819 (819) - - Khuba and others v IPID - 100 (100) - - Moodly SG v IPID - 59 (59) - - 87 967 9 250 (41 018) - 56 200 TOTAL The matter related to Raymond Khongella Mabaso & Others vs IPID & Others in respect of the implementation of Section 23 of IPID Act, 2011, by the reporting date was still under quantification process by Actuaries 155 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 ANNEXURE 3B (continued) 1. Richard Nziyane vs Minister of Police matter’s estimates have been adjusted in accordance with the Contingent Liability Policy. 2. Moiloa & Others vs Minister of Police matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 3. Ngobeni vs Minister of Police matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 4. Modutoane matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 5. Ntshangase matter prescribed and the estimates has been adjusted in accordance with the Contingent Liability Policy. 6. Mathata MZ matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 7. Mabotja TA matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 8. Mabuda LS matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 9. Boitumelo Ramahlaha vs Minister of Police and Mapheto matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 10. Mzwana SS matter’s estimates has been adjusted in accordance with the contingent Liability Policy. 11. The matter of FJ Engelbrecht has prescribed and matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 12. Ramathlou matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 13. Nowele L matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 14. M Ngobese matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 15. Lekatela Collins Sekwadi v Minister of Police matter’s estimates have been adjusted in accordance with the Contingent Liability Policy. 16. KE Sons Investments CC matter removed from the list as IPID is not cited on the summons and was incorrectly included on the list. 17. The matter of Santam Insurance on behalf of MKB Tactical (Pty) Ltd has prescribed and matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 18 Karelse vs Minister of Police matter has prescribed and estimates has been adjusted in accordance with the Contingent Liability Policy. 19. Netshapala Mukondoleli Lesley vs Minister of Police matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 20. Munsami Yogandran vs Minister of Police matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 21. State Attorney advised that Ngobese matter has been withdrawn by the plaintiff. 22. Human Communication Recruitment vs Minister of Police matter prescribed and matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 23. Moabelo v Executive Director of IPID matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 24. Pieter Andre Matthyser v IPID matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 25. Lesiba Mashishi and 2 Others v IPID matter’s estimates has been adjusted in accordance with the Contingent Liability Policy. 26. Lucas Otebogeng Mosala and 4 Others v IPID matters estimates has been adjusted in accordance with the Contingent Liability Policy. 156 - TOTAL 52 32 R’000 31/03/2019 - - - R’000 31/03/2018 Unconfirmed balance outstanding - - - R’000 31/03/2019 - - - Total R’000 52 32 20 31/03/2018 The above disclosed amounts relate to the salary claims for transferred officials between IPID and the listed various Departments. - Department of higher Education 20 R’000 R’000 - 31/03/2018 31/03/2019 Confirmed balance outstanding Department of Correctional Services Department Government Entity ANNEXURE 4 CLAIMS RECOVERABLE Receipt date up to six (6) working days after year end R’000 Amount Cash in transit at year end 2018/19 Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 157 GOVERNMENT ENTITY - 158 211 - Subtotal TOTAL - Property Man Trading entity(DPW) 211 Government Fleet (gFleet Current OTHER GOVERNMENT ENTITY TOTAL Constitutional development 211 Department of Human Settlement Department of Justice and - R’000 South African Police Services Current DEPARTMENTS 31/03/2019 27 - 9 18 9 592 9 565 5 566 3 999 R’000 31/03/2018 Confirmed balance outstanding ANNEXURE 5 INTER-GOVERNMENT PAYABLES R’000 31/03/2019 - - - - - - - - - - - - 1 723 1 723 - 1 723 R’000 31/03/2018 Unconfirmed balance outstanding R’000 - - - - - - 211 211 31/03/2019 27 - 9 18 11 315 11 288 5 566 5 722 R’000 31/03/2018 TOTAL Payment date up to six (6) working days before year end R’000 Amount Cash in transit at year end 2018/19 * Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 20 159 - Add/(Less): Adjustments Closing balance - Add/(Less): Received current, not paid (Paid current year, received prior year) (1) - (Less): Disposals (Less): Issues - Add: Additions – cash 20 160 - Add: Additions/Purchases – Cash - Quantity Add/(Less): Adjustments to prior year balance Note Opening balance Inventories ANNEXURE 6 INVENTORIES R’000 2018/19 553 - - (3) - - 556 - - Quantity - - - - - - - - - R’000 2017/18 - - - - - - - - - Annual Report 2018 / 2019 ANNEXURES TO THE ANNUAL FINANCIAL STATEMENTS for the year ended 31 March 2019 159 Annual Report 2018 2019 160