1. Audit outcomes of Department of Arts and Culture Portfolio
Financial year ended 31 March 2012
October 2012

2. Reputation promise/mission
The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

3. Independent assurance Interaction/ commitments
Combined Assurance on risk management in the Public Sector
Management assurance
First level of assurance
Oversight assurance
Second level of assurance
Independent assurance
Third level of assurance
Senior manage-ment
Accounting Officer / Authority
Executive Authority
Legal & Risk Committee
Audit Committee
Oversight
Internal Audit
Coordinating Institutions
External audit
Required Assurance Levels
Extensive
Extensive
Moderate
Moderate
Moderate
Limited
Extensive
Limited
Extensive
Actual Assurance Levels
Controls – Financial & performance
Controls – leadership
Controls – leadership & interactions/ commitment
Not assessed
Controls
Interactions/ commitments
Controls
Interaction/ commitments
Meets required
level of assurance
Significantly lower than required
level of assurance
Provides some level of the required
level of assurance

4. Three-year audit outcomes – Department including Public Entities

5. Movement in audit outcomes from 2010-11 – All auditees (department and public entities (27))
Audit opinion
Improvement
Unchanged
Regressed
Financially unqualified with no findings
Financially unqualified with findings
Qualified
Disclaimer/ Adverse
Total 4 17 6
Market Theatre
Iziko 5
Afrikaans Taal Museum 12
National Museum
William Humphrey
National Arts Council
SAST
Pansalb
Packofs
SAHRA

6. Status of focus areas SCM contravention
SCM contravention
Poor quality service delivery reporting
Poor human resource management
Material errors and omissions in AFS
IT exposures
With findings 14 8 5 11
With no findings 13 19 22 16
Total auditees 27

7. Drivers of internal control

8. Material misstatements in submitted financial statements and corrections made

9. Predetermined objectives (PDO) findings

10. % Targets achieved AuditeeID Auditee Departments 1 Arts and Culture
Departments 1
Arts and Culture
68%
Public entiies 2
Artscape
80% 3
Die Afrikaanse Taalmuseum 4
Ditsong: Museums of South Africa
76% 5
Freedom Park Trust 6
Iziko Museums of Cape Town 7
KwaZulu-Natal Museum
91% 8
KwaZulu-Natal Performing Arts Company
96% 9
Luthuli Museum 10
Market Theatre Foundation 11
Msunduzi/Voortrekker Museum
95% 12
National Arts Council of South Africa 13
National Film and Video Foundation of South Africa
78% 14
National Heritage Council of South Africa (NHC)
57% 15
National Library of South Africa (Pretoria/Cape Town)
75% 16
National Museum 17
Nelson Mandela National Museum (Umtata) 18
Pan South African Language Board
Limitation 19
Performing Arts Centre of the Free State
43% 20
Robben Island Museum, Cape Town
62% 21
South Africa Library for the Blind (Grahamstown) 22
South Africa Heritage Resources Agency
38% 23
The South African State Theatre
44% 24
National English Literary Museum (Grahamstown) 25
War Museum of the Boer Republics 26
William Humphreys Art Gallery 27
Windybrow Theatre

11. Findings on compliance with laws and regulations

12. Unauthorised, irregular as well as fruitless and wasteful expenditure
Irregular expenditure
Fruitless & wasteful expenditure
Auditee
Current year
Total incurred
Total
Identified during audit
Identifed by auditee
Department
Arts and Culture
8,845,000.00
1,299,000.00
Public entities
Artscape
478,327.00
1,745,838.00
2,224,165.00
Die Afrikaanse Taalmuseum
4,454.00
Ditsong: Museums of South Africa
Freedom Park Trust
94,236.00
281,807.00
Iziko Museums of Cape Town
498,653.00
5,986.00
Iziko Museums of Cape Town (other)
22,469.00
KwaZulu-Natal Museum
KwaZulu-Natal Performing Arts Company
Luthuli Museum
173,000.00
Market Theatre Foundation
210,421.00
Msunduzi/Voortrekker Museum
National Arts Council of South Africa
4,218,889.00
National Film and Video Foundation of South Africa
7,626,601.00
National Heritage Council of South Africa (NHC)
104,000.00
2,000.00
National Library of South Africa (Pretoria/Cape Town)
National Museum
2,860.00
Nelson Mandela National Museum (Umtata)
2,741,537.00
Pan South African Language Board
5,199,302.00
25,022.00
Performing Arts Centre of the Free State
5,986,517.00
777,417.00
6,763,934.00
1,293,026.00
Robben Island Museum, Cape Town
119,472.00
400,817.00
520,289.00
South Africa Library for the Blind (Grahamstown)
3,000.00
South Africa Heritage Resources Agency
14,649,990.00
903,000.00
15,552,990.00
29,855.00
13,000.00
42,855.00
The South African State Theatre
1,205,620.00
55,901.00
67,285.00
123,186.00
National English Literary Museum (Grahamstown)
9,523.00
War Museum of the Boer Republics
William Humphreys Art Gallery
40,998.00
Windybrow Theatre
19,210,087.00
177,517.00
19,387,604.00
2,722,413.00
70,498,200.00
4,934,368.00
75,432,568.00
4,132,191.00
1,680,081.00
5,812,272.00

13. Root Causes