Details of DBE – Sector Audit Outcomes

Details of DBE – Sector Audit Outcomes

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

The Directorate was established to assist Education Departments in improving sector audit outcomes by providing advice, interventions and developing recommendations for enhancement or improvement to the governance, risk management and control processes. Advice and interventions are aimed at the following controls:
(a) the information systems environment;
(b) the reliability and integrity of financial and operational information;
(c) the effectiveness of operations;
(d) safeguarding of assets; and
(e) compliance with laws, regulations and controls.

Legislative Mandate

Section 4 of National Education Policy Act, No 27 of 1996 requires that the Minister shall determine national policy for the planning, provision, financing, co-ordination, management, governance, programmes, monitoring, evaluation and well-being of the education sector and may determine national policy for the organisation, management and governance of the national education system.
Chapter 9 of the Medium Term Strategic Framework for the period 2014 -2024 requires that there should be a responsive, accountable, effective and efficient government system.

Name and Surname Position Held Contact Number Focus and Specialization area Email Address
Ms D. Moodley.Veera Director 012 357 3857 Compliance monitoring, Computer auditing, forensic investigations, computer forensics, risk management, information systems and programming, advanced data analytics, internal audit, training and development, legal interpretation, financial statement auditing; due diligence, labour relations and consequence management
Ms F. Chauke Personal Assistant to the Director 012 357 3854 Administrative and logistical arrangements
Ms. MM. Motsei Internal Auditor 012 357 3177 Internal Auditing
Mr PM. Mbatha Internal Auditor 012 357 3266 Financial Accounting and IT Auditing
Ms F. Ratshisusu Internal Auditor 012 357 3207 Internal Auditing and Risk Management


Services offered by the Directorate

• source of consultants – The Directorate will serve as a means of consultants recommending improvements to audit findings raised by external parties. The services provided comprises of legislation interpretation, governance, risk management, internal controls, performance management, performance information, external auditing, development of financial statements, IT Governance and Management, Computer and Forensics auditing however not limited to the list provided.
• liaison between various stakeholders – The Directorate will serve as a means to liaise with various bodies such as Regulatory Bodies, National Treasury, DPSA, Auditor-General of South Africa in order to encourage consultation and building stakeholder relationships.
• validation and assistance on disclosures using CIPC – The Directorate will assist Provinces in validating information on CIPC which is a common finding in Provinces.
• validation and assistance in validating qualifications – The Directorate will assist Provinces in validating qualifications and appointments in accordance with NIA.
• building capacity and knowledge management – The Directorate will assist in building capacity and knowledge management in Provinces to address recurring findings. Education Audit Tips will be submitted on a monthly basis to share knowledge and best practices. The Audit Tip will be titled “EduAudit”. New Directives will be shared on the webpage of the Directorate to inform employees of new information.
• Assessment of training and development programmes – The Directorate will provide services in validating training and development programmes utilising the ADDIE Model.
• Utilisation of SASAMS for improvement of financial management – The Directorate has modified the SASAMS Financial Module for implementation for schools to utilise for developing school financial statements.
• Partnership between Department of Labour and Department of Basic Education on registration of UIF – An agreement has been entered into with the Department of Labour to address the backlog of registration of school employees for UIF.
• Partnership with Independent Regulatory Board of Auditors (IRBA) to develop guidelines for school audits – An agreement has been entered between the IRBA and the Department to assist in developing standards and guidelines for school audits. The Department is featured on a quarterly basis on the IRBA newsletters on audit matters.