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Unauthorised expenditure and missing paperwork have earned the KwaZulu-Natal Department of Social Development a second successive qualified audit opinion from the Auditor-General which, given the recurring issues, is entirely justified.

"The general spending patterns of this crucial service delivery department indicate a widening shift from its core functions towards own administration. This trend is accompanied by missing supporting documentation and the related lack of accountability," said IFP KwaZulu-Natal spokesperson on social development Roman Liptak MPL.

Today's interrogation of the department's audit outcome for the financial year 2008/2009 before the KwaZulu-Natal Legislature's Standing Committee on Public Accounts (SCOPA) revealed an inadequate asset register dating back to the institution's move from Ulundi to Pietermaritzburg in 2007, instances of missing audit trail, unauthorised expenditure and outstanding forensic reports.

"Virtually none of the items that contributed to the department's overspending in 2008/2009 could remotely be classified as unforeseen expenditure. Although the audited amount has been reduced, most of the unauthorised funds were spent on lavish functions designed to win the ruling party municipal by-elections," said Liptak.

The IFP has expressed concern about a number of outstanding forensic reports that are awaiting public scrutiny, particularly regarding investigations into alleged fraud in the department's Sustainable Livelihood Programme, procurement of goods and services and alleged fraudulent BAS payments.

"On the other hand, we in the Official Opposition appreciate the department's announcement that frozen subsidies to non-profit organisations have resumed as of December last year. This was the first time that the department acknowledged the non-payment of subsidies to NPOs which had nearly bankrupted a large number of crèches in the rural KwaZulu-Natal," said Liptak.