DCS – Failure to Submit Appropriation Accounts for Examination

Auditor General's Findings

Auditor General’s Department (AuGD) 2018 Annual Report found that the Department of Correctional Services (DCS) breached regulations in terms of submission of Appropriation Accounts.

The AuGD was unable to determine whether approved budgetary allocation of approximately $7.5 and $7.06 billion for the 2016/2017 and 2017/2018 financial years were spent in keeping with the wishes of Parliament as the Department of Correctional Services (DCS) did not submit its Appropriation Accounts for examination in accordance with Section 24I of the Financial Administration and Audit (FAA) Act.

The non-submission of the statements weakens the accountability process and denies stakeholders relevant information to inform strategic decisions. The DCS has since indicated that the 2016/2017 and 2017/2018 Appropriation Accounts were submitted to its parent Ministry in July 2018 for review by the Accounts and Internal Audit Units, respectively. However, at the time of reporting, the statements were not returned to the DCS for final adjustments and submission to the AuGD.