An internal audit of Enterprise iLembe’s human resources and payroll systems found an overall satisfactory control environment, although auditors identified three moderate weaknesses requiring corrective action.

The Human Resources and Payroll Management Review, conducted by Inqaba Kadiya Consulting and issued on May 19, awarded the agency an overall “Satisfactory” rating, with no critical or major findings.

The audit identified moderate findings relating to acting appointments, employee performance management and payroll controls.

Auditors found that certain provisions of the agency’s Acting Allowance Policy did not fully accommodate operational requirements and recommended that the policy be reviewed. The audit also noted that no evidence was provided to confirm that acting positions exceeding 30 days had been advertised internally as required by policy.

A second finding showed that the agency’s employee performance management and development framework had not yet been fully implemented across all approved positions.

The third finding related to payroll administration. Auditors identified deficiencies in record keeping and found that supporting documentation was not readily available to confirm compliance with payroll submission deadlines or the completion of documented monthly payroll trial runs. The report described this as a repeat finding.

The audit was conducted amid ongoing scrutiny of the agency’s recruitment processes following allegations raised by a whistle-blower and an investigation by the KwaZulu-Natal Premier’s Office.

The Courier reported on May 22 on allegations under investigation by the Premier’s Office, as well as concerns contained in draft audit-related material available at the time.

Enterprise iLembe spokesperson Thobile Nxumalo said the final report did not support allegations of fraud, corruption, unlawful appointments or systemic recruitment manipulation.

Nxumalo said the agency had accepted all audit recommendations and had begun implementing measures to strengthen governance and operational systems, including reviewing its acting allowance policy, expanding performance management processes and improving payroll controls.

The separate investigation by the Office of the Premier remains ongoing.