05 April 2016
Briefing to the Portfolio Committee on review of the
draft 2016-17 APP - Department of Arts and Culture
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.
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Purpose of the briefing
• To provide the portfolio committee (PC)
with audit insights on the interim review of
the department’s draft annual
performance plan (APP) in order to add
value to oversight.
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Key committee considerations when reviewing the APP
Does the APP align
with MTSF?
Are indicators
relevant and
complete?
Is there a logical link
between objectives,
indicators and
targets?
How can the APP be
achieved e.g.
Performance
contracts/
monitoring
Are adequate
resources (human
and financial)
available to achieve
APPs?
Are the targets
realistic i.e. SMART?
Review quarterly
progress against APP
targets
Review annual
achievement against
APP targets
Review and track
changes to strategic
plans and annual
performance reports.
AGSA review of the draft 2016-17 APP
Review
process
Reporting
• Assessed the process followed by departments to prepare and submit
strategic plans (if relevant) and APPs.
• Assessed the measurability and relevance of the final draft indicators and
targets planned for selected programmes
• Findings from the review are communicated in the 2015-16 interim
management report to enable changes to be made.
• Findings relevant to the interim review do not have an impact on the
audit conclusion on usefulness or reliability of the selected programmes
for the PFMA 2015-16 year end audit.
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Criteria used to assess the draft APP
Measurability of
indicators and
targets
Indicators are
well-defined
Indicators are
verifiable
Targets are
specific,
measurable
and timebound.
Relevance
of indicators
and targets
Indicators and
targets are
relevant to the
mandate and
realisation of
strategic goals
and objectives.
Review findings on draft 2016/17 APP
The following programmes were selected for the review :
Programme 3 : Arts & Culture Promotion and Development
The programme is responsible for the development and promotion of arts, culture and language.
Programme 4 : Heritage Promotion & Preservation
The programme is responsible to identify, collect, safeguard, promote and transform South African heritage,
archives, heraldry and libraries.
The overall results are as follows :
Auditee
Department
Culture
Measurability
of targets
•Specific
•Measurable
•Timebound
of
Arts
Measurability
Relevance
X
a
and
Measurability
of indicators
• Well defined
• Verifiable
Relevance
Indicators are relevant
to mandate and
realisation of goals.
Summary of key findings
Note : Review was done on the 2nd draft APP which was issued to auditors on 02 December
2015 and was compared to the final version of the APP which was submitted on 26 February
2016.
1. Indicators not well defined
Programme
Programme 3
Programme 4
.
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No of total
indicators in
the APP
No of indicators
not well defined
No of indicators
corrected as per
APP 19 /26
February 2016
Percentage %
27
6
6
22 %
29
10
10
35 %
Summary of key findings
2. Targets not specific
Programme
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No of total
indicators
in the APP
No of Targets
not Specific
No of Targets
corrected as per
APP 19 /26
February 2016
Percentage %
Programme 3
27
14
14
51 %
Programme 4
29
6
6
21 %
Summary of key findings
3. Targets not measurable
No of total
indicators in the
APP
No of targets
not measurable
Programme 3
27
1
1
4%
Programme 4
29
3
3
10 %
Programme
No of targets
corrected as per
APP 19 /26
February 2016
Percentage %
4. Discrepancies between the annual and quarterly
targets.
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The following serves as examples :
• Indicators not well defined
Indicator detail
Target
Auditor’s comments
10 000
The TID (technical indicator description)
does not specify where and how the
hand held flags will be distributed.
Number of hand held
flags distributed
e.g. Flags will be distributed in the
national days, minister’s imbizos or on
request from other government
departments.
Number of artists placed
in schools and number
of schools where the
AiS programme is
implemented
340 artists placed in schools
300 schools hosting Artists in
Schools
The TID does not specify the role of
artists in schools.
e.g. Providing support to teachers or
extra mural activities to leaners or
teaching related A & C subjects.
The annual targets have been planned in
each quarter and therefore there are
inconsistencies between the annual and
quarterly targets
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Targets not specific and measurable
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Indicator detail
Target
Auditor’s comments
Percentage of accepted
file plans evaluated
100% (of estimated 56)
The target is not specific and
measurable as the TID does not
specify how the required
performance will be calculated.
e.g. 100% = 56,what if more or less
than 56 files plans are evaluated,
how is will this be reported?
Number of programmes
supported to support
local content
1 new Community arts centre
initiated
The target is not specific and
measurable as the TID does not
specify the following :
(1) area where the centre will be
built
(2) It is also not specified how the
quarterly targets of 20%,40%,60%
and 80% will be calculated.
QUESTIONS
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