Final Adopted IDP - KZN Development Planning

Auditing of Performance
As part of the audit report on the on the financial position of the Ulundi Municipality
for the 2009 / 2010 financial year, the Auditor General notes two shortcomings:
• The performance audit committee did not review Ulundi Municipality‟s
performance management system and report on predetermined objectives and
make recommendations in this regard to Council. Furthermore, the audit
committee‟s report was not submitted to Council regarding the review of
performance and measurements at least twice during the financial year, as
required by Section 40 and Section 41(e) of the Municipal Systems Act
• The Ulundi Municipality did not develop and implement mechanisms, systems and
processes for auditing the results of performance measurement as part of its
internal audit processes, as required by Section 45(a) of the Municipal Systems
Act and Regulation 14(1)(a) of the Municipal Planning and Performance Regulations
of 2001.
During the course of the 2010 / 2011 financial year these shortcomings were addressed
and the Audit Committee reviewed the performance of all of the Executive Managers at
the end of June 2011 with a view to providing the Council with a recommendation on the
payment of performance bonuses for the year under review.
104