Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve the organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, controls and governance processes. The Swellendam Municipality has a fully functional in-house Internal Audit Unit in place, and complies with all the legislative requirements as per the MFMA.

Legislative Framework
In terms of Section 165 (1) of the Municipal Finance Management Act (MFMA) of 2003 each municipality must have an Internal Audit Unit. Section 165 (2) of the Act, gives guidance on what is expected of the internal audit unit with regard to responsibility, functions and reporting requirements.

Section 165 (1) of the Municipal Finance Management Act (MFMA) of 2003 states that:

1.  Each municipality and each municipal entity must have an internal audit unit.
2.  The internal audit unit of a municipality or municipal entity must:
   1. Prepare a risk-based audit plan and an internal audit programme for each financial year.
   2. Advise the accounting officer and report to the audit committee on the implication of the internal audit plan and matters relating to:
      1. internal control;
      2. internal audit;
      3. accounting procedures and practices;
      4. risk and risk management;
      5. performance management;
      6. loss control; and
      7. (vii) compliance with this Act, the Division of Revenue Act and any other applicable legislation.
   3. Perform such other duties as may be assigned to it by the accounting officer.

Internal Audit Charter

2020/21

2018/19

2017/18

2023/24

2024/25

Committees

Audit & Performance
Audit Committee

Charter: 2020/21

Approved Audit & Performance
Audit Committee Charter 2023/24

Audit & Performance Audit
Committee Charter 2024/25

Legislative Framework
In terms of the stipulations of Section 21 of the Local Government: Municipal Systems Act, Act 32 of 2000 as amended, requires Municipalities to involve local communities and role players with their IDP planning processes and to promote participative democracy.

Community Engagements
Please note that all IDP engagements take place in April and September of each year. Dates and venue details for each round of engagements are usually posted a week or two prior to the commencement of engagements. Residents can also enquire about engagements with their Ward Committee Members.

Documentation: Draft

2022

2021

2020

2019

2018

Documentation: Approved

Final 2nd Review of the 2022-2027 IDP

Extract Council Minutes – IDP and Budget

Annexure A – Circular 88 Report

2021

2020

2019

Performance management is a tool that assists municipalities to continuously evaluate and monitor performance in order to be effective.

Legislative Framework
Chapter 6 of the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000) (MSA), requires local government to:

38. A municipality must:

1. establish a performance management system that is:
   1. commensurate with its resources;
   2. best suited to its circumstances; and
   3. in line with the priorities, objectives, indicators and targets contained in its Integrated Development Plan; promote a culture of performance management among its political structures, political office bearers and councillors and in its administration; and administer its affairs in an economical, effective, efficient and accountable manner.

Development of performance management system

39. The executive committee or executive mayor of a municipality or, if the municipality does not have an executive committee or executive mayor, a committee of councillors appointed by the municipal council must:
(a) manage the development of the municipality’s performance management system;
(b) assign responsibilities in this regard to the municipal manager; and
(c) submit the proposed system to the municipal council for adoption.

Monitoring and review of performance management system

40. A municipality must establish mechanisms to monitor and review its performance management system.