G-Fleet Management Annual Report Insights

The G-Fleet Management presentation to the Roads and Transport Portfolio Committee addresses questions from the Annual Report 2021/22, including challenges with service providers, audit recommendations, and responses to scrutiny. Find out how the entity navigated issues related to turnaround time, spending on township businesses, and ICT output.

• Management
• Fleet
• Annual Report
• Transport
• Audit

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1. g-FleeT MANAGEMENT Presentation to Roads and Transport Portfolio Committee Questions emanating from the Annual Report 2021/22 04 November 2022

2. QUESTION 1 THE G-FLEET MANAGEMENT SHOULD EXPLAIN WHY THE OUTPUT ON THE TURNAROUND TIME ON MECHANICAL REPAIRS AND ACCIDENT REPAIRS WAS REMOVED FROM THE AP INSTEAD OF RESOLVING THE CHALLENGES WITH THE RT46 SERVICE PROVIDER RESPONSE Average number of days taken for mechanical and accident repairs During the 2021/22 financial year, the Entity experienced challenges with the RT46 Service Provider that was appointed by National Treasury effective 1 April 2021 and who was responsible for providing the Entity with downtime reports on vehicles. The RT46 service provider failed to provide the Entity with credible reports for the first two quarters of the 2021/22 financial year as the reports were still to be developed. After numerous engagements with the RT46 service provider, National Treasury and National Department of Transport, a decision was taken to remove the indicators from the APP as the Entity would not have been able to provide reliable information on the targets without the reports from the RT46 service provider. During the third quarter of the 2021/22 financial year, the Entity s APP was revised and the indicators were removed. 02

3. QUESTION 2 THE G FLEET MANAGEMENT SHOULD PROVIDE AND EXPLAIN THE AUDIT RECOMMENDATIONS ON THE OUTPUT ON SPENDING ON TOWNSHIP BUSINESSES AND THE ICT OUTPUT THAT WAS SUPPOSED TO HAVE BEEN DEVELOPED AND IMPLEMENTED. RESPONSE During the 2020/2021 financial year, the auditor raised findings against this reported target stating that they were unclear as to whether the township enterprises used by the Entity during its procurement processes were in fact townships businesses as defined. In responding to the above-mentioned audit finding, the Entity, during 2021/2022 financial year obtained and used a list of townships as was identified and issued by Gauteng Provincial Treasury (GPT) and Gauteng Department of Economic Development (GDED) when the TER programme was first introduced to the province. The list and its origins were issued to the auditors as part of the request for information. However, the auditors were again uncomfortable with the validity, accuracy and completeness of the said list when compared to the township definition as outlined in the related provincial Bill. The Entity requested with no luck for the support of GDED to guide the AGSA in this regard. Unfortunately, due to the extreme time pressures of the audit, the AGSA concluded that the target was not well defined. 03

4. RESPONSE TO QUESTION 2: TOWNSHIP PROCUREMENT In attempting to resolve this audit finding, the entity consulted with colleagues from GDED as the custodians on the Township Economy Revitalization project on 13th September 2022. The GDED representative confirmed the following: The Township Bill has been approved for implementation. The definition of a township has been clarified in the Bill. Both GDED, OOP and GPT are working on establishing a supplier database of township enterprise zones which will guide the province in terms of procurement. The list of township needs to be valid in line with the definition of the Act. This process is currently in progress and has not yet been finalized. It was resolved that the Entity should remove the TER target reporting during the revised APP period. The Entity will report the matter as part of the narrative but will only reinstate as a formal APP reporting target once the processes as outlined above have been resolved in order to prevent further audit findings within this area. 04

5. RESPONSE TO QUESTION 2: ICT OUTPUT..CONT During the audit of predetermined objectives noted the following issues: Issue 1: Inconsistency with the indicators The performance indicators and the target have been reviewed in the FY2022-23 APP Issue 2: Incomplete Technical indicator description: Management has ensured that for FY2022-23, the Operational plan, the Annual Performance Plan and Annual report are consistent Issue 3: Inadequate reasons for variance for EDRMS project The reported performance indicators and targets as per the APR submitted for audit have been amended to ensure that they are in line with the planning document. 05

6. QUESTION 3: OUTSTANDING DEBTORS THE G FLEET MANAGEMENT SHOULD PROVIDE A LIST OF THE CLIENT DEPARTMENTS THAT HAVE SETTLED THEIR DEBTS, INCLUDING THE AMOUNT SETTLED IN THE FINANCIAL YEAR UNDER REVIEW. RESPONSE The Entity continues to aggressively apply its approved debtors management policy and procedures. This approach has yielded positive results in the debt collection in the previous year and currently. The committee is referred to the attached Annexure A that illustrates client departments that settled their debts. 06

7. QUESTION 4 THE ENTITY SHOULD ALSO INDICATE THE DEBTS THAT THE GAUTENG DEPARTMENT OF COMMUNITY SAFETY AND GAUTENG DEPARTMENT OF HEALTH OWES AT THE END OF PREVIOUS FINANCIAL YEAR. 07

8. RESPONSE TO QUESTION 4: OUTSTANDING DEBTORS Name of client department Outstanding balance as of 31 March 2022 R 000 Gauteng department of Community Safety R 39,945 Gauteng Department of Health R 38,131 TOTAL R78,076 It can be confirmed that above outstanding amounts, except for the long outstanding disputed amount of R1.5 million for the Health have been settled by the respective Departments. The Entity continues to engage both GDOH and Gauteng Provincial Treasury regarding the dispute R1.5 million. 08

9. QUESTION 5 THE ENTITY SHOULD PROVIDE A DETAIL REPORT ON THE EXPENDITURE OF THE FLEET MAINTENANCE SERVICES, CORPORATE SERVICES AND TRANSPORT SUPPORT SERVICE, OFFICE OF THE CHIEF FINANCIAL OFFICER. 09

10. RESPONSE TO QUESTION 5: DETAILED TRANSPORT SUPPORT SERVICES EXPENDITURE REPORT FOR 2021/22 FINANCIAL YEAR Commitment Item % Spent Actual Current Budget Available Budget * COMP OF EMPLOYEES 100.65 11,916,553 11,839,303 77,250 - * USE OF GOODS & SERVS 91.93 176,545,221 192,041,625 15,496,404 41102245 CONS:SP&OS:STATIONERY - 200,000 200,000 41102692 COM:POST/STAMP/FRANK MACH - 4,000 4,000 41103377 T&S DOM:ACCOMMODATION - 4,000 4,000 41103476 F/SER:TOLL FEES 65.59 8,526,840 13,000,000 4,473,160 41103482 F/SER:TRANSACTION COSTS 98.11 9,011,259 9,185,000 173,741 41103488 F/SER:FUEL,OIL&GREASE 100.78 148,149,981 147,000,000 (1,149,981) 41103490 F/SERS:LICENCE PLATES 0.05 3,204 6,700,000 6,696,796 41103500 F/SER:TRACKING(PHYS CS) 91.25 9,990,329 10,948,625 958,296 41104003 T&S DOM:SPECIAL DAILY ALLOW - 4,050 (4,050) * TRANSF & SUBSIDIES 17.19 429,779 2,500,000 2,070,221 42102106 PD:FINES & PENALTIES 0.01 250 2,000,000 1,999,750 42160698 H/H:CLAIMS AGAINST STATE(CAS 24.46 122,304 500,000 377,696 42160712 H/H EMPL S/BEN:LEAVE GRATUIT - 307,225 (307,225) ** GRAND TOTAL 91.53 188,891,553 206,380,928 17,489,375 10

11. RESPONSE TO QUESTION 5: DETAILED FLEET MAINTANANCE EXPENDITURE REPORT FOR 2021/22 FINANCIAL YEAR Commitment Item % Spent Actual Current Budget Available Budget * COMP OF EMPLOYEES 77.73 8,881,162 11,425,005 2,543,843 - * USE OF GOODS & SERVS 41101080 CATERING:DEPARTML ACTIVITIES 41102136 O/P: COMPETENCY CERT/ LICENS 41102407 INV MAT&SUP:SPARES & ACCESS 41102452 INV CLOTH:UNIF&PROT CLTHI 41103377 T&S DOM:ACCOMMODATION 41103478 F/SER:VEHICLE REPAIRS 41103480 F/SER:TYRES&TUBES 41103482 F/SER:TRANSACTION COSTS 41103484 F/SER:TOWING COSTS 41103486 F/SER:SPARES&ACCESSORIE 41103989 T&S DOM:AIR TRANSPORT 41103997 T&S DOM:CAR RENT 42160712 H/H EMPL S/BEN:LEAVE GRATUIT * CAPITAL ASSETS 84.24 113,031,077 134,173,106 13,924 21,142,029 13,924 3,324 - 6.42 - 80.36 40.64 98.46 86.48 19.10 8.95 13.06 228 305 3,552 (305) 69,126 29,680 1,516,722 1,908,083 5,774,513 2,420,643 9,583,436 50,000 3,374 (230,491) 282,752 20,320 97,252,647 12,203,238 1,363,182 237,904 1,440,010 351,878 50,000 98,769,369 14,111,321 7,137,695 2,658,547 11,023,446 50,000 3,374 - - - - 230,491 - 43111462 WORKSHOP EQUIPMENT & TOOLS - - ** GRAND TOTAL 83.73 121,912,239 145,598,111 23,685,872 11

12. RESPONSE TO QUESTION 5: DETAILED CORPORATE SERVICES EXPENDITURE REPORT FOR 2021/22 FINANCIAL YEAR Commitment Item % Spent 81.88 Actual Current Budget 12,786,315 Available Budget 2,316,529 - 9,010,987 50,000 14,534 9,074 500,000 5,473,576 (54,308) 200,000 72,069 30,000 (13,006) 281,823 18,317 264,836 100,000 (99,637) 94,887 71,903 (263,305) 143,978 20,000 (104,010) 74,444 (2,359) 30,000 260,897 (89,951) 1,024,150 12,865 863,786 65,740 (39,316) 4,423,832 (1,711,621) 1,533,825 930,000 145,953 3,525,675 * COMP OF EMPLOYEES 10,469,786 * USE OF GOODS & SERVS 41100823 VENUES AND FACILITIES 41101080 CATERING:DEPARTML ACTIVITIES 41102138 O/P:COURIER & DELIVERY SERVS 41102153 TRAIN & DEV:EMPLOYEES 41102197 OUTS P/P:CONTRACTD MAINT 41102211 P/P:SAFEGUARD&SECURITY 41102213 P/P:PEST CONTROL 41102233 P/P:CLEANING SERVICES 41102239 CONS:SP&OS:PRNT CART 41102245 CONS:SP&OS:STATIONERY 41102281 CONS SUPP:GARDENING SUPPLIES 41102407 INV MAT&SUP:SPARES & ACCESS 41102452 INV CLOTH:UNIF&PROT CLTHI 41102558 CONTRCTRS:EMPLOYEE WELLNESS 41102640 C/P:BUS&ADV SER:HUMAN RESOU 41102690 COM:CELL CONTR(SUBSCR&CALLS) 41102700 COM:TEL/FAX/TELEGRAP&TELEX 41102803 ADVERT:RECRUITMENT 41103254 ROADBLOCK KIT 41103377 T&S DOM:ACCOMMODATION 41103387 P/P:ELECTRICITY 41103418 CONS HOUS SUP:WASH/CLEAN DET 41103422 CONS HOUS SUP:TOILETRIES 41103532 C/P:L/STATE ATTNY:LEGAL ADVI 41103609 SITA DATA LINES 41103720 EQP<R5000:KITCHEN APPLIANCES 41104027 EXT COMP SER:SFT LCN:UTIL SF 41104135 C/EQP<R5000: COM PERIPHERAL 41104854 OPERATING LEASES: INFRSTRCTR 41104856 OPERATING LEASES:NON-INFRSTR 42111798 SA REVENUE SERVICE (SARS) * CAPITAL ASSETS 43101597 OUTS CONTRCTR:REFU&REH BUL&O 43111553 BUILDING AIR-CON SYSTEMS 43113214 COMP HARD&SYS - DESKTOP 43113238 OFFICE EQUIPMENT 43160175 OUTS CONTRCTRS:NEW SOFT&INT ** GRAND TOTAL 68.27 19,387,549 28,398,536 50,000 15,000 - 3.11 - - 42.69 100.91 466 (9,074) 500,000 9,550,000 6,000,000 200,000 1,500,000 30,000 4,076,424 6,054,308 - 95.20 1,427,931 - - 13,006 718,177 11,683 285,164 71.82 38.94 51.85 1,000,000 30,000 550,000 100,000 200,000 1,200,000 300,000 200,000 500,000 20,000 2,500,000 300,000 20,000 30,000 350,000 - 149.82 92.09 76.03 231.65 71.20 299,637 1,105,113 228,097 463,305 356,022 - 104.16 75.19 111.80 2,604,010 225,556 22,359 - 25.46 89,103 89,951 99,386 17,135 936,214 234,260 39,316 43,852,632 40,711,621 2,466,175 70,000 154,047 450,789 73,709,967 - 8.85 57.12 52.01 78.09 1,123,536 30,000 1,800,000 300,000 - 90.84 104.39 61.65 7.00 51.35 11.34 82.39 48,276,464 39,000,000 4,000,000 1,000,000 300,000 3,976,464 89,461,315 15,751,348 12

13. RESPONSE TO QUESTION 5: DETAILED OFFICE OF THE CHIEF FINANCIAL OFFICER EXPENDITURE REPORT FOR THE 2021/22 FINANCIAL YEAR Commitment Item % Spent Actual Current Budget Available Budget * COMP OF EMPLOYEES 22.48 338,235 1,504,770 1,166,535 * USE OF GOODS & SERVS 57.96 5,807,306 10,020,000 4,212,694 41102660 C/P:BUS&ADV SER:ACCNT&AUDITR 1.61 29,000 1,800,000 1,771,000 41103377 T&S DOM:ACCOMMODATION - 10,000 10,000 41103620 AUDIT FEES:EXT CURRENT YEAR 70.47 5,778,306 8,200,000 2,421,694 41103989 T&S DOM:AIR TRANSPORT - 10,000 10,000 ** GRAND TOTAL 53.32 6,145,541 11,524,770 5,379,229 13

14. QUESTION 6 THE ENTITY SHOULD DEVELOP PLAN TO ADDRESS REOCCURRING QUALIFIED AUDIT OPINION AS THIS WAS ALSO RECEIVED IN THE PREVIOUS FINANCIAL YEAR. 14

15. AUDIT IMPROVEMENT PLAN 2022-2023 15

16. STATUS IMPLEMENTATION OF AGSA AUDIT IMPROVEMENT PLAN AUDIT OUTCOME IMPROVEMENT PLAN SHORT TERM STRATEGY FOR THE 2021/2022 FINANCIAL YEAR 1. INTRODUCTION The Annual Financial Statements of the Entity (g-FleeT Management) were audited by the Auditor General of South Africa, which comprise the statement of financial position, the statement of financial performance, statement of changes in net assets, cash flow statement for the year then ended, as well as the notes comprising a summary of significant accounting policies and other explanatory information. The regulatory audit revealed significant internal control deficiencies that led to a regressed audit opinion and compliance with laws and regulations. Therefore, this audit outcome improvement plan aims to unpack the Audit Report and Management Report so that adequate, realistic and time-bound action plans are implemented to avoid recurrence of similar audit findings but most important to improve the audit outcome. A clean audit outcome means that the key internal controls in respect of financials, performance and compliance are adequately and effectively discharged by those entrusted with responsibility and accountability. Therefore, the Entity has adopted the clean audit strategy to ensure that all audit related issues are dealt with in a proactively. A clean audit relates to three aspects: The Financial Statements are free from material misstatements; There are no material findings on the Annual Performance Report; 16 There are no material findings on non-compliance with key legislation and internal policies.

17. Audit improvement plan as at October 2022 In progress, 20, 43% Finding resolved, 27, 57% Total number of findings were 47 17

18. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE In progress to finalize the investigation DUE DATE Management will follow with DRT investigation Unit to fast-track the result/ outcome of the investigation for implementation of consequence management where applicable. COAF 04: Consequence management - IFW:- Finding: During the audit of consequence management the following was identified: I. It was identified that there was no evidence that prior year fruitless and wasteful expenditure reported under note 26 was investigated as prescribed in the in PFMA section 38. ii. It was identified that there was no evidence that prior year irregular expenditure reported under note 27 was investigated as prescribed in the in PFMA section 38. Furthermore, the last investigation report into irregular, fruitless and wasteful expenditure incurred by g-Fleet Management agency was during the 2016-17 financial year. As a result for the past two (2) financial year it could not be confirmed whether the required disciplinary actions were taken against officials where investigations were finalized. 1. 31/01/2023 18

19. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will undertake a review of the R27 million issue which emanated in the past financial years to identify the origins and method to resolve it. The review as outlined by management has already commenced and is focused on vehicle purchases made during the 2018/2019 and 2019/2020. The process of identifying the underlying challenge is 70% complete. 31/01/2023 COAF 05: Understated Accruals:- During the audit of accruals, the trade payables (1930000018) we noted that the accrual raised as at 31 March 2022 per the approved journal entries amounted to R33 101 586.83 which is more than the R27 857 585.31 trade payables balance as per Annual Financial Statements for the year ended 31 March 2022. 2. Due to the above not taking into account the R18 709 874.41 (relating to prior year accruals) which is included the R27 857 585.31 current year financial balance, the accruals are understated. 19

20. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will ensure that all future SLA's and contracts are adjusted to reflect the correct commencement date of the contract in line with occupancy date The SLA under review to ensure alignment/reflection of the correct commencement date of the contract in line with occupancy date 31/01/2023 COAF 09 - SCM Irregular Expenditure:- During the audit of the g-Fleet quotation processes we noted for AFRICTECH the total payments made under the quotation exceeded the original quoted amount. 3. Finding was resolved Resolved n/a COAF 10: The splitting into parts of procurement of good/services:- During the audit of procurement and contract management, the below quotations were found to consist of items of a similar nature which could have been combined and treated as a single transaction. 4. 20

21. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE . Finding was resolved Resolved COAF 11: Quotations - Incorrect awarding of the quote to a supplier that did not meet the quotation specifications:- During the audit of procurement and contract management (quotations), we noted that Thodukwa 5. n/a Investments was appointment for the provision of a 12 months lease agreement for office accommodation and parking at East London Regional Office which started 01 April 2022 ending 31 March 2023. On inspection of a letter from the landlord of the building dated 18 January 2022, we noted that Thodukwa Investment is a tenant of Kwabo Investment Pty (Ltd) and is leasing office and warehouse space from Kwabo Investment. They have been utilizing the space since 01 October 2019 where they signed a three (3) year lease agreement COAF 12: Cash flow statement:-During the audit of cash flow statement, we noted that purchase of property, plant and equipment which forms part of cash flow from investing activities does not agree with actual payments made during the year. A number of payments made for motor vehicles as well as the leasehold improvements were not included the amount presented in the cash flow statement. Furthermore, the amount included presented as proceeds from sale of property, plant and equipment does not agree to the proceeds received Finding was resolved Resolved n/a 6. 21

22. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved. Resolved n/a COAF 12: Cash flow statement:-During the audit of cash flow statement, we noted that purchase of property, plant and equipment which forms part of cash flow from investing activities does not agree with actual payments made during the year. A number of payments made for motor vehicles as well as the leasehold improvements were not included the amount presented in the cash flow statement. Furthermore, the amount included presented as proceeds from sale of property, plant and equipment does not agree to the proceeds received 7 22

23. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved. Resolved COAF 13: Repairs and maintenance:- During the audit of repairs and maintenance, it was noted that the amount presented in the Statement of Financial Performance for repairs and maintenance does not agree to the amount disclosed in Note 35 Repairs and maintenance as per below: 8 n/a Finding was resolved. Resolved n/a COAF 15: Statement of changes in net assets:- During the audit of statement of changes in net assets we noted that the effect of corrections of errors recognized in accordance with GRAP 3 was not separately presented in the face of the statement of changes in net assets as required by GRAP 1.113(d). It was further noted that the statement of changes in net assets did indicate that the opening balance was restated, however GRAP 1.113(d) requires the entity to present the effect of corrections of errors separately. 9 23

24. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved COAF 16: Financial instruments disclosure:- During the audit of financial instruments disclosure we noted that items falling within the scope of GRAP 104 10 n/a for presentation and disclosure were not disclosed as part of financial instruments disclosure in note 21. Finding was resolved Resolved n/a COAF 17: Communication of audit finding Revenue from auction on buyers invoice but not recognized by G-fleet:-Finding- The relationship between G-fleet and TIRHANI AUCTIONEERS forms part principal- agent arrangement as TIRHANI AUCTIONEERS auctions vehicles on behalf of G-Fleet to third party for G-Fleets benefit, G-Fleet is the principal and TIRHANI AUCTIONEERS is an agent in the arrangement. 11 The TIRHANI AUCTIONEERS invoice to the buyer of auctioned vehicle does not agree to the amount on the settlement reports (06 May 2021 and 30 September 2021 auctions) as TIRHANI AUCTIONEERS charges buyers additional commission and administration fees. As TIRHANI AUCTIONEERS is an agent for g-FleeT Management, g-FleeT should recognized the full amount charged to buyer the additional commission and administration fees should then be expensed by g-FleeT Management as transaction costs for the auction. 24 The difference from sampled invoices is R248 765.70 - refer to annexure A attached.

25. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will undertake a detailed review of the proposed adjustment and affect the proposed prior period error correction Resolved 31/01/2023 COAF 18: Communication of audit finding Vehicles sold to judges not transferred to inventories before disposal- Issue- Vehicles that were sold to judges were sold directly from property, plant and equipment in contravention of GRAP 17 par 80. Since g-Fleet sells cars to judge as a course of ordinary business g-Fleet was supposed to transfer the vehicles to inventories before selling them. 12 Management will undertake a detailed review of the auctioneer invoice and affect the proposed prior period error were applicable Resolved 31/01/2023 COAF 19: Communication of audit finding Cost of sales not recorded and not complete:- 13 Issue 1- The following vehicles were included in cost of sales but were not included in the settlement report from Tirhani auctioneers which reflect the vehicles that were sold on auction on the 6th May 2021 and on the 30th September 2021. There was no evidence that these vehicles were sold since the settlement report did not reflect them Issue 2- The following vehicles were included in settlement report from Tirhani auctioneers which reflect the vehicles that were sold on auction on the 6th May 2021 and on the 30th September 2021 but were not included in the cost of sale for the current year: 25

26. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved. Resolved n/a COAF 22: Prepayment:- During the audit of Prepayments, we identified prepayments are understated by R778 486,40. 14. Management has received feedback from GPT who confirm that the pledge was erroneously placed by FNB and will be removed. Resolved n/a COAF 23: Presentation and Disclosure - Cash and Cash Equivalent:- During the audit of the external confirmation of FNB bank confirmation, it was noted that there was a pledge/ ceded amount of R410 426.14 that was not disclosed on the g-Fleet Management Annual Financial Statements for the year ended 31 March 2022. 15. 26

27. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will develop a Standard Operating Procedure Manual for contract management outlining processes and procedures to be followed when contracting with service providers and the need for SLA's, contracts, etc. The SOP was drafted is currently under review prior sign-off 31/12/2022 COAF 25: Contract Management: Limitation:- During the audit of Supply Chain Management, we requested the information contained on the request for information number 18 annexure C, relating to contract management on 09 May 2022. However, the information remains outstanding and has not been provided for audit. 16 Management will strengthen this area to ensure the timeous preparation and record keeping of minutes of all BOS committee meetings. BOS is currently be reconstituted; the new members supported by the secretariat will ensure that record a safely kept for audit propose. 30/11/2022 COAF 26: BOS meeting minutes limitation of scope:- Finding: During the audit of the financial statements, we requested the information contained on the request for information number 32 BOS minutes of meeting from 1 April 2021 to 31 March 2021, relating to transfer of property, plant and equipment to inventories on 23 June 2022. However, the information remains outstanding and has not been provided for audit 17. 27

28. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will undertake a detailed review of the proposed adjustment and affect the proposed prior period error correction were applicable. The review as outlined by management has already commenced and is focused on vehicle purchases made during the 2018/2019 and 2019/2020. The process of identifying the underlying challenge is 70% complete. 31/01/2023 COAF 27: Overstated Opening Balance Trade payables (accruals) - During the audit of trade payables (accruals: 1930000018), we noted that the opening balance is overstated. Base on the sample below the opening balance of R18 709 874, 41 is overstated by R13 782 899. 18 Finding was resolved Resolved n/a COAF 28: Related party disclosure- During the audit of related party disclosure we identified related party transactions that were not disclosed by the entity 19. 28

29. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved n/a COAF 29: Proceeds from finance lease receivable not presented in the cashflow statement- During the audit of cash flow from investing activities we noted that the entity did not include the cash received from finance lease receivables even though the finance lease receivables meets the definition of investing activities. As disclosed in note.6 Finance lease receivables, the entity has finance lease receivables and the payments were made during the year reducing the receivable. 20. Finding was resolved Resolved n/a COAF 30: Proceeds from finance lease receivable not presented in the cashflow statement:- During the audit of cash flow from operating activities we noted that the workings submitted for audit do not agree with the amount presented in the cash flow statement for cash payments to suppliers. The difference noted can be seen below: 21. 29

30. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved n/a COAF 31: Cash flow from operations:- During the audit of cash flow statement, we issued a communication of audit finding number 12 which management agreed to and made adjustments however, the updated note 20 for cash generated from operations was not submitted for audit together with related workings COAF 32: Payments not made within 30 days- During the audit of payments made to suppliers, we noted that some payments were not made within 30 days of receipt of invoice or statement as required by regulation. 22. Finding was resolved Resolved n/a 23 30

31. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will undertake a review of the R27 million issue which emanated in the past financial years to identify the origins and method to resolve it. The review as outlined by management has already commenced and is focused on vehicle purchases made during the 2018/2019 and 2019/2020. The process of identifying the underlying challenge is 70% complete. 31/01/2023 COAF 33: Journals - Accruals:- Audit finding: In the process of journal testing for Trade and other payables, we identified Journal 17 amounting to R27 836 462.24, which relates to the Reversing R27 Million Fruitless and Wasteful expenditure journal raised 2019/20. 24 Upon inspection of the supporting documents and general ledger, we further noted that there was no accrual that was raised in the prior year(s) to reverse the journal against. Finding was resolved Resolved n/a COAF 34: Motor vehicles- Useful lives not assessed:- Audit finding: During the audit of vehicles, we noted that the entity made a decision to sell vehicles and transferred them to inventory before the end of their useful lives as set out in the accounting policy of 7 to 11 years. However, there was no evidence that the entity reviewed the useful lives of assets as required by GRAP 17 paragraph 56 despite these indicators. In accordance with paragraph 57(b) (iii) of GRAP, this warranted a revision of the useful lives of vehicles under property, plant and equipment. 25 31

32. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will embark on an exercise of identifying all vehicles purchased current past purchases to identify and split between licensed or not. This would assist in determining whether an adjustment in past costs and related depreciation would be warranted. Changes in business processes within financial implications will be adequately discussed and agreed upon prior to implementation. The process of identifying all vehicles purchased current past purchases to identify and split between licensed or not has commenced with the assistance of external verification team. The process is 20% complete. This would assist in determining whether an adjustment in past costs and related depreciation would be warranted. 31/12/2023 COAF 35: Depreciation for motor vehicles:- 26. Audit finding: During the audit of vehicles, we noted that the entity started depreciating vehicles before there were available for use. In the process of auditing of finance lease receivable classification, it was indicated that cars become available for use after licensing and other items are completed and the entity made a provision of 30 days and started depreciating assets falling under finance lease receivable after 30 days. It was further noted that some vehicles were leased out earlier than 30 days. The entity did not consistently apply this principle in all vehicles as vehicles falling under operating leases were depreciated from the purchase date even though there is no evidence that vehicles were available for use from the purchase date. COAF 36: Motor vehicles impaired during the year but damages happened after year end Audit finding- During the audit of vehicles, we noted that the vehicles listed below were destroyed in the Durban flood that occurred 11-13 April 2022 and 23 May 2022, this incident happened after year end (31 March 2022) and there were not conditions that existed before year-end: Finding was resolved Resolved n/a 27 32

33. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will appoint a service provider to assist with the verification and classification of vehicles The process of identifying all has commenced with the assistance of external verification team. The process is 20% complete. 31/01/202 3 COAF 37: Change in intention after year end:- Finding: During the audit of the financial statements, management provided the audit team with board of survey (BOS) report dated 25 May 2022 for the change in intention of the 609 vehicles from property, plant and equipment to inventory, the reclassification from property, plant and equipment to inventories was adjusted on the 31 March 2022 financial statements. There was no evidence that there was an intention to reclassify these vehicles at year-end as the BOS meeting and report was after year-end, this is a non- adjusting event in terms of GRAP 14 and the vehicles should not have been reclassified from property, plant and equipment to inventory in the 2021/22 financial year end, the transfer should be recognised in the 2022/23 financial year 28. 33

34. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN The finding was resolved PROGRESS TO DATE DUE DATE 31/01/2023 Resolved. COAF 38: Report for stolen vehicles:- During the audit of the financial statements, we requested the information contained on the request for information number 34, relating to report for stolen vehicle only 12 out of 17 reports were provided, reports relating to the following vehicles were not received 29. Management will embarking on a complete review of the asset and inventory register to ensure alignment to FIS. All trade and retail values of vehicles will be reassessed. The process of identifying all has commenced with the assistance of external verification team. The process is 20% complete. COAF 39: Communication of audit finding Incorrect trade and retail values:- During the audit of inventory net realizable value it was noted that management values for trade and retail 30 31/01/2 023 value does not correspond with the values from the TransUnion auto dealers Guide booklets, for trade and retail value, that management said they were using to calculated the net realizable value. Please find the attachment with differences from the sample that was selected for audit. 34

35. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved n/a COAF 41: Number of Integrated Fleet Management Modules / Processes developed and implemented in the approved strategy. Implementation of the Electronic Document and Records Management System (eDRMS):- Finding: During the audit of predetermined objectives noted the following issues: Issue 1: Inconsistency We noted that following indicator is not consistent 31 Issue 2: Incomplete Technical indicator description: For the above Predetermined Objectives which comprised of two (2) projects Project 1: Number of Integrated Fleet Management Modules / Processes developed and implemented in the approved strategy. Project 2: Implementation of the Electronic Document and Records Management System (eDRMS) Issue 3: Inadequate reasons for variance On inspection of the reason for variances between planned and actual performance is disclosed in the APR provided by management, it stated that delays in the recruitment of interns , however on inspection of the TID there is no indication or mention of the need of interns to be able to implement the project. 35

36. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE Resolved DUE DATE Finding was resolved n/a COAF 41: Number of Integrated Fleet Management Modules / Processes developed and implemented in the approved strategy. Implementation of the Electronic Document and Records Management System (eDRMS):- Finding: During the audit of predetermined objectives noted the following issues: Issue 1: Inconsistency. 32 36

37. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRES S TO DATE DUE DATE Finding was resolved Resolved COAF 42: Average % of rental days utilized by VIP self-drive vehicles:-Finding: During the audit of performance against predetermined objectives, for the Average % of rental days utilized by VIP self-drive vehicles, the below issues were identified: Issue 1: Overstated achievement On recalculation of the achievement of the indicator we noted that it was overstated by 66.27%. As per the Technical indicator description, the method of calculation is Average number of days that VIP self- drive vehicles were rented out divided by total number of days VIP self- drive vehicles were available for use x100 to calculate the percentage. Refer to Annexure A for auditor s recalculation. Issue 2: Overstated VIP self-drive vehicles Of the vehicles sampled, we noted that 2 of the vehicles did not meet the definition of the VIP self- drive vehicle as per the TID which states VIP self- drive vehicles, are luxury sedans such as Mercedes Benz, BMW, Lexus, Audi, Volvo, etc. (i. e. in that class and above) and sport utility (SUV) vehicles, including busses, rented by clients to be driven by their internal driver/s. Issue 3: Vehicle not on Asset Register 33 n/a When the 27 sampled vehicles were traced to the asset register as at 31 March 2022 we noted that the 37 below vehicle was not part of the register

38. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRES S TO DATE DUE DATE Finding resolved Resolved 30/09/2022 COAF 44: Average % of rental days utilized for Pool vehicles:- 34. Finding: During the audit of performance against predetermined objectives, for the Average % of rental days utilized for Pool vehicles, the below issues were identified: Issue 1: Overstated achievement On recalculation of the achievement of the indicator we noted that it was overstated by 87.09%. As per the Technical indicator description, the method of calculation is Average number of days that Pool vehicles were rented out divided by total number of days Pool vehicles were available for use x100 to calculate the percentage. Refer to Annexure A for auditor s recalculation Issue 2: Overstated VIP self-drive vehicles Of the 27 vehicles sampled, we noted that 10 of the sampled vehicles did not meet the definition of the Pool vehicle as per the TID which states Pool vehicles, are economy (engine capacity up to 1.6 litre) and commercial; vehicles rented by clients to be driven by their internal driver/s. Issue 3: Incorrect calculation From the 27 sampled vehicles we noted that the utilization for the items listed below was calculated incorrectly due to the usage of the wrong start or end date for the contract. Issue 4: Vehicle not on Asset Register 38 When the 27 sampled vehicles were traced to the asset register as at 31 March 2022 we noted that the

39. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRES S TO DATE DUE DATE Management will embark on an exercise of identifying all vehicles with past service cost purchases and adjust the accounting records to correctly account for such purchases. Changes in business processes within financial implications will be adequately discussed and agreed upon prior to implementation. The process of identifying all has commenced with the assistance of external verification team. The process is 20% complete. 30/01/2023 "COAF 45: Maintenance capitalized on motor vehicles:-Audit finding: During the audit of vehicles, we noted that the entity, as part of additions, capitalized the costs relating to maintenance. This was done in contravention of paragraph 21 of GRAP 17 since these costs are not directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management since this is the costs of future maintenance. Maintenance by its nature is an operating expense and the entity has correctly accounted for other maintenance under expenditure in the statement of financial performance. We noted that these maintenance items have been depreciated over the useful lives of the vehicles even though the maintenance/service period for some vehicles is three years/120 000KM. The useful lives of vehicles starts from a 7 years as per the accounting policy. After the period of three years the service plan would have expired while the entity continues to depreciate maintenance as part of the cost of vehicles" 35 39

40. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will develop a Standard Operating Procedure Manual for contract management outlining processes and procedures to be followed when contracting with service providers and the need for SLA's, contracts, etc. Draft process flow is being developed. A Standard Operating Procedure will be compiled after the finalization of the process flow in order to ensure that there are no gaps. The final process will be submitted for approval and implementation 31/12/2022 COAF 46: Contract Management Internal Control Deficiencies:- During the contract management audit, as part of the request for information 18 which was issued on the 9th of May 2022, we requested the performance monitoring reports. On Inquiry with management we were informed that as part of monitoring of projects, the unit does an analysis of the work performed in a particular month before any invoice is paid. The process is sometimes called a SNAG LIST and is signed off before supplier is asked to submit an invoice for the month. Such process is not done for services such as rental of office buildings, it was also not done for 3 buildings project as the process there is such that there is a project manager responsible . COAF 47: % spent towards township suppliers:- Audit finding: During the audit of performance information we noted that the indicator Percentage of the Entity s discretionary procurement spend directed towards township suppliers is not well-defined, specific, verifiable and planned targets do not meet the SMART criteria. In terms of g-Fleet APP, part D: Technical Indicator Description (TID), the list of identified townships is as per correspondence received from DED as the custodian of TER within Gauteng 36. Management will engage GDED on refining the KPI and related target to ensure a well-defined TDI. Management may also consider moving the KPI as part of the narrative reporting whilst until the direction from GDED further assessed for compliance with KPI setting principles. The meeting with GDED has occurred. It was resolved that the KPI should be removed pending the finalization of work to be done by GDED in relation to the database. A revised APP has been submitted for consideration. 31/12/2022 37. 40

41. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved n/a COAF 48: Retention not capitalized on leasehold improvements:- During the audit of leasehold improvements, we noted that the entity, as part of additions, did not capitalize the costs relating to erecting property specifically the amount of 10% retention. This was done in contravention of paragraph 21 of GRAP 17 since these costs are directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management since this are costs of incurred in building property 38. 41

42. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will implements effective safeguards in place to prevent theft of vehicles and recover vehicles that are stolen. Implement effective controls to ensure that vehicles that are recovered are not derecognised. Furthermore, management should effect necessary corrections on the annual financial statements and submit for audit." The vehicle recognized in the asset register and financials. Physical Security assessments have been done with the South African Police Services in preparation for the project to install surveillance systems(security cameras) and access control systems (vehicle scanners). A Business Case has been developed. A submission will be drafted to HOD to request eGov to engage with SITA for the implementation of the Security surveillance access control installations project 31/01/2023 COAF 49 Safeguards to prevent theft of vehicles and asset derecognized but recovered:- During the audit of the financial statements, the following vehicle was stolen and recovered but was derecognised in property, plant and equipment as stolen 39. 42

43. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE In reference to employee with Persal number: 22443347, management acknowledges and partially agrees with the finding. The said employee s employment contract was terminated on 25 May 2022. The recalculated amount paid to employee since the recorded date of abscondment (04 June 2018 ) is estimated at R580,109.53 which is inclusive of the 37% renumeration benefits: see attached recalculated xsl schedule. The Entity is currently investigating the matter and will make a determination-based o the investigation outcome 30/11/2022 COAF 50: Fruitless & Wasteful Expenditure - Termination of employees:- During the audit planning process (fraud questioner), we were made aware of an employee who was arrested on 04 August 2021 for stealing two (2) vehicles and confirmed working with a lady who is also employed at g- Fleet Management. 40 Management is also in partial agreement with the finding pertaining to employee with Persal number:23486937, for the employee is suspended with pay as the alleged case of misconduct is still under investigation. The outcome of the pending disciplinary process will determine the sanction to be imposed on the official and the subsequent recovery of financial loss suffered by the entity 43

44. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will embark on a complete review of the asset and inventory register to ensure alignment to FIS. All vehicles will be tested for existence and completeness The process of identifying all has commenced with the assistance of external verification team. The process is 20% complete. 31/12/2022 COAF 53: Completeness - existence of motor vehicles:- Finding: Issue 1 During the completeness testing of motor vehicles, we selected vehicles from g-Fleet premised, on tracing the selected vehicles to g-fleet asset management and inventory and motor vehicles register the following vehicles could not be found on the asset register: 41 Issue 2 During the existence testing of motor vehicles we selected vehicles on the inventory and motor vehicle register and requested management to verify the vehicles, as per the list attached Annexure A, management could not provide the vehicles on the list and therefore the auditor could not prove that the vehicles exist .Issue 3 During the existence testing of motor vehicles we selected vehicles on the motor vehicle register and requested management to verify the vehicles, upon verification of these vehicles it was found that the vehicles were significantly impaired but no adequate impairment assessment was done to write down the vehicles to recoverable amount as per GRAP 21 par 50 Issue 4 During the existence testing of motor vehicles we selected vehicles on the motor vehicle register and requested management to verify the vehicles, upon verification of these vehicles it was found that the one vehicles GFX960G NISSAN 1.4 change ownership on the enatis report but they is no proof of the vehicle being sold and the vehicles is still recognised on the motor vehicle register but is not owned by the entity. 44

45. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE The Entity will fill the vacant funded post. The Entity will further review its organisation structure to ensure alignment to the strategic plan. implementation of the approved strategy The Entity has appointed a ITS technician and concluded interviews for business analyst. The appointees will assist in the implementation of the IT strategic plan 31/03/2023 INFORMATION TECHNOLOGY GOVERNANCE:- Inadequate implementation of the IT strategic plan- Finding The entity had developed and approved an IT strategic plan which was supported by an implementation and operational plan with specific initiatives to be delivered between 2020 and 2025. However, through the review of the IT strategy, it was established that initiatives that were planned for the 2021/22 financial year were not implemented what was required to be implemented due to staff capacity constraints within IT. Furthermore, IT did not formally report on any operational initiatives implemented during the period. Failure to implement strategic initiatives will result in IT not being able to support the business in achieving its goals and objectives. 42 The IT function had staff capacity constraints to implement strategic initiatives which were due to a moratorium placed on the filling of positions within the entity 45

46. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will incorporate the IT related issue in broader g-FleeT Assets management policy The Entity has appointed the an IT technician and in the process of appointing a business analyst. The policy will be reviewed for updates. 31/08/2022 INFORMATION TECHNOLOGY GOVERNANCE:-Lack of IT asset policy in place- Finding 43 During the review of the assets process, it was noted that the IT assets management policy for the entity was still in draft as it was only developed in March 2022. If there is no IT asset management policy in place, there may not be adequate or inconsistent ways of monitoring and tracking the assets which may result in failure to account for assets leading to incorrect reporting of assets information technology governance The entity did not see a need to develop an IT asset management policy as the majority of IT activities were managed by the Gauteng Department of Roads and Transport. 46

47. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE The Enty will fill the vacant posts. The Entity has appointed an IT Technician and interviewing for business analyst. 30/0122022 INFORMATION TECHNOLOGY GOVERNANCE:-Inadequate number of IT staff members- Finding 44. As previously reported, through the comparison of the IT structure to the organisational strategy, relating to the IT goals and objectives that there are not enough IT personnel to support the business in reaching the goals and objectives. There were three (3) IT personnel supporting 300 staff within the entity. Based on the approved structure 6 positions; i.e. 4 desktop technicians, 1 business analyst and 1 assistant director remained vacant. There are delays from the entity's side in advertising the vacant positions, as there was a moratorium on the department in appointing staff members 47

48. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Finding was resolved Resolved n/a SECURITY MANAGEMENT:-There is no security incident management process in place- During the review of the incident management process at the entity level, it was noted that the eGovernment manages the incidents around cyber security (firewall, networks). 45. However, it was noted that the entity does not have a process defined guiding staff on how to report security related incidents and how these incidents will be escalated to e- Government. Furthermore, it was established that the security awareness training provided to staff did not cover the process of reporting security incidents. the department in appointing staff members 48

49. STATUS IMPLEMENTATION OF AUDIT IMPROVEMENT PLAN ACTUAL FINDING MANAGEMENT ACTION PLAN PROGRESS TO DATE DUE DATE Management will review access right to ensure segregation to duties The Entity is currently reviewing the user access to ensure segregation. 31/03/2023 USER ACCESS MANAGEMENT:-Inadequate administrator reviews on FIS- During the review, we established that administrator activity reviews on the FIS application there were not performed during the year. 46. Inadequate or inappropriate tasks could remain undetected resulting in unauthorised transactions and changes being processed on the FIS application impacting the accuracy of the information that could lead to incorrect reporting of revenue for the entity. PROGRAM CHANGE MANAGEMENT:-FIS change logs not configured :- Finding The entity will ensure that the program change functionality is provided for in the new integrate management system that s being developed by e- Gov E- Gov has started with the development process of the new Fleet Information Management system Continuous until 2025 47 As previously reported, the FIS application does not provide logs of the changes that occurred on the application. Unauthorised changes may be implemented on the application without formal approval, and these may remain undetected. 49

50. CLEAN AUDIT STRAGETY- LONG TERM STRATEGY OBJECTIVE DESCRIPTION KEY PERFORMANCE INDICATOR RESPONSIBIL ITY TARGET DATE Portfolio of evidence Leadership Establish a culture of honesty, ethical business practices and good governance Adopting of public servant code of conduct and sign off be each employee Perform training on the code of conduct Entities organisational strategy Financial strategy CRO Once off Signed public servant code of conduct by all officials CRO On-going Register of attendance CEO Annually Approved organisational Strategy Approved Financial Strategy Approved performance Strategy Approved strategy/plan CFO Annually Performance Strategy COO Annually Operational strategy/plan Director/De puty Directors Annually 50

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