North West Provincial Government Forensic Accounting Investigation into alleged Irregularities at the North West Gambling Board ‘This report contains 278 pages Draft Report 19 August 2019 @J GFIA Strictly Private and Confident [The contents ofthis report are strict confides and may not be disclosed in whole or in par, to any person other than the addrencts listed below | [competent legal authorities, without our por written consent The content or this repore Addressee copiesee © GFIA Sey Private & Conidentiat 19 Aague 2019, Fores Accounting Investigation Int loge replat atthe North West Gumitieg Board Atcha pleas find si (6 copie of or Dra Rept od ee (3) staf Ansa aed Exits, spect above mate Ths report een prepare sll fer he pupses of your infomation ad sol st be we or ‘Scour any other purpose wits ou pr writen ne. Plea nt ta hs eat iin aft ft sh teres be rgd iz doet Pe do thesis o cous should you roe ay fbr ifm. ‘Your saaly Chet Ecative Ofc abode Ferenc and Iavesgaive Accounting Py) Lit ‘porns 22 YEARS OF SERVICE EXCELLENCE erat ee oar ay MeL ce eS RR ae ei me= 55) 2 reine Rang PO) North West Provincial Government Frases itt nage ep Contents Pago 4. Background 16 2. Purpose and objectives ofthe Investigation and the report 7 3. Scope of our investigation 2 4. Period under review 2 5. Approach and procedures performed 2 6. Applicable legislation, policies and procedures Ed 7. Appointment of the new NWGB members In 2018 83 8. Memorandum of Agreement botwsen the North West Provincial Government and the Board 2018 2019 1 9. Human Resource issues for the last wo years ey 9.1 Appsintnet Mr ob Rangwed Mexia Legal Manger oe 92 Leg Mange salary nese ss 93 Appoistment of Mr ae Ranged Mono aI CEO 7 94 Note oftamintion fe tom esis ” 95. Thicdapoinment, = 96 Remeron : * 97 Separation ofthe Cxpany Secretary anol Manager Dain 102 28 Supesion of Me Olga, CEO 12 95 Cima te Dizentons of Astonty 108 910 patent of begat Fuh Lekeape a Aor te Noth ‘Wt Gambig Bord 8 911 Appoisines of Lento Meat Moore ae Lop Sere the ‘ork Wen Garbling Bout ua 8.12 Appolsment of Morongea Mos asthe veal n Licecng Manager (2 The Noch Wat Ganbing Bord 2 9.13 Apociatnent of Tape Sinon Lene athe nvestigions Ofer ‘Nek Wee Gana Boe 7North West Provincial Government : Seer | Mla ce ators whtee Bit . Contents (continued) Page ! 944 Aopen of Ald eset we Sys Aer Nt We A Siiaing bond 10 i 915 Appin fC Raa te Rik Magra Noch ‘Wer Gambling Saud bs fl 916 Appoimen of Priscila Slam the Law Enforcement inset st aexwes 18 527 Apoismeat of Mies Tetabalal te Soir Auto be Noch ‘Woe Gaig Boa 1s 918 Appinancet of Satis Opiate CEO a the Nara West I ‘Guin Board ro fq 410. Review of Board fess andl expenses for 2017 /2018 and 2018 2018 1 ‘nancial years 40 fe 101 Colles of document an norton 180 i 102 Ierviews conde wih member fe Bott 159 103 Summary of Bead Ae, Risk, Soci: Eooamie Dovel, Cupisce sd Caner Svces Commies xpi sans fe 3017720 Sed 2018/2019 Gena yare 19 14, Issues regarding the payments and appointments of legal firms / consultants forthe 2017/2048 and 2018/2019 Financial Yours 184 | 212 Bet te 07/2182 fla Pind 11.2 Background ox the appointment of Bokowa Incorporated by the Board us 4 113 Pa te st ® 1 eg ee a 1 1 15 fakgs dig pitt fabs on as cee asiy 4 Sen ws u 116 Appointment of Mada Labour Relations Pracitioners CC st j 117 Fenn Wee pion as 114 Ait ni ed ei tien a 12 nesoaton nto Licensing sues and colecon oi x0 1A dn nap ese ba pe 2North West Provincial Government ete oe a Foren connie nage eps p Seine esha pi Siro er anty aos Contents (continued) Page 122 Levies pid teadopendet ope Gua easttwo yeas 213 fT 123 Sis Astvated by Route Operas dug the aste Fass Yexs 215, ; 124 Ses civ by be Rote Oper dig 0LW2019 Sassi yer 217, 125 Lewy peymentby Rote Operator in pet i ie tvted dig te 2o1n0t8 Fant ear 29 1266 Lewy payments by Route Operas inept ft ste sted ig he 201019 Feandal Yert, ma 127 tauig of neyo Ste Opens nes sng 2017 ne ‘ 128 ning of tnepedet Se Operas coer deg 018 26 i 129° ForuneSehgspee fms: CEO ta nw ajo payin i ‘Ganbing Arena zs 1210 Chee Demarini The SAGA nm 1211, Golda aod aon of te os sarang nthe North West rine 235 1212 The dtien modes of Gunbing sh Noch Wert Province 20 1213. Deecortn snd Sbstldog 26 1214 The Sun iy Stine 20 48. Conetustons 20 44, Recommendations 29es 4 North West Provincial Governmant ene Fri Feros Acoring tin ig ans (rasp asarng yd sii woo ore Atma Contents (continued) Annexure Number 1+ Summary of Board, Aud, Risk, Soi Eooone Deslpset, Conlin sat (Crore Servis Camm expente a farhe 2017/2018 snd 30/2019, nasi yom (jer CD ace). aan Exhibits Number 1 Letter lom Mr satan, died 28 May 2018 Me Tov, HOD: EED 1 © Appoiument leur afr Vers,Chipeson ofthe Bot 9 Appointment eco Me Mba 3 1 Appisimet eter of Mi Mate 4 Appoint eur of Rese 5 © Appoismen eter of Me Malone ‘ = Appoiurmen eter afr Mahan 7 1 Arps eter of Ma Seep, Deputy Caren ofthe Bot ‘ 1 Objcion sed spins Ma Spe ad Later Eom Mi Neon, MBC fc FEED, in ‘spent of Ms Seep’ apse ° + Appoismen eter ef Colne Rey 0 "= Objstions usd apis te mpintes of Me Vee, Ms Sane, Ms Maki and MMe u f+ Mime ofa spel Biel mesg el 0023 Nove 2018 a ‘= Lester fern Me A Ganey, Acting Head of Deparment, dated 19 December 2018 rr 5 Mie of esa Road esi hom 10 Janay 2019 “ ‘© eterffom Gorath, ated 21 Jue 2019 1s 1 MOA ben th Now West rvs Govern td ihe oad 6 CV ofMr Mouse, Lap Manager ” "= Aapoitmen eter of Me Month's 2a appliances, sed 31 0c 201) 8 ‘© Bploynnt contact of Me Monro, ignedoa 1 Dasember2012 » $ +orth West Provincial Government z ote Fare ree cng aig negeraoe f (rer sarang ps hes a et Q sehen 4 Contents (continued) a Exhibits (continued) Number r Pus Pyle for 20/2016 and 201672017 Ey Hu 15 Slay Lorene of Mr Mois dated 20 Api 2015 a [ 11 Soay Invent oe Mentha dts 30 Ap 2016 2 Stuy herent of Me Monto ed 1 Api 2017 2 I 1 Soly ferment of Me Mocha ied 24 Ap 2018 u 2 ater ofa to apott Me Monto 4 asin CBO, de 8 Deena 2017 © Appointment Jeter signed by Me Monsine, scspn th Aig CEO postion, tr a 2 ima 218 26 W 1+ Nate: Bato atari Appoininest as Acting CEO, did 30 Api 2018 ” fl] (*)Notie: Termination of fixed term contrat frm Mr Olipint fo Mi Mentsios date u 17a 38 28 + Reel of Fiat sce of ealyaet of Mr Monin, ind 28 1 1 Minstes of the Board owing ld on 23 Novem 2018, extending te cna of Serge Tye ” 4 ts fom Me Mann wi Bod pet of cn apt i Feet n - (© Minutes of Board, suspension of Mr Otipant, dated 29 October 2018 2 Avi 00 hi in a gs a Matin one Serie Due CE, i eu 218 34 Appoint er of Ma Lewape dated 1 Jntty 2018 8 Sey Ata 6g 208 * Cnt apo Ms ep ene 218 ” Vide pt a Lape pe ” Desh says . : 1 semb mpt 2 Gy.tad Py18 “ ju u —— 3 i eee tiieFars ecm pt North West csi Sarina he eT cornet whe Contents (continued) Exhibits (continued) Number Pers sry sae fer 20182019 Teter Advertsnns forth Lepal Secretary psn Marsan from Compote Sesces Dpunet o CEO, ated 1 March 2017 Apotsmunt eter of Me Noor dated 14 Mach 2017 Couns of Bape of Ms Moga te My 2017 ‘Vatition report inept of Ms Moga doe by Leis Intel Alverson fr fe Invetionons a iting Manager ‘Tras of Aadeai Reseda eget of Me Mos qulfions Macagendst Deeopent rogaine oat UP ‘Six (6) wouts cause in Compiace Manazenest Cee ia Money Landen Iavenigtio nd Dstetion Mensano Corre Serices Depaent othe Acting CEO, dated 24 January 2018 Appice Iter of Me Mos, dt 1 Feary 2018, Cont of Eaploymet of Ms Mos, dated 1 Marc 2018 ‘Valdatin repartee of Mi Mos fos Leis tof epi aes to Mr Mon, dso 24 Janey 2018 {esi fg: Mr ihlong o Ma Matt, ted 25 Jesary 2018 “Late ron Mr Methios/eouerlfer m sry to Me Megs 30 airy a8 ‘Later fen Mr Mbooge, sini the er of employment ate | Feary 208 ‘eel Advetemen fr the Investighons fice averse on 28 Jone 2017 Intra Mesorendum fom CSD tbe CEO, dated 31 Octeber2017 Applainent later of Me Lens, dated 26 Ose 2017 ‘Say Icement of Me knee 26 Agi 2018, » 2 ss(mene ses Pt orth West Provincial Government ron ane gt le ape when Contents (continued) Exhibits (continued) Number Late fom Ma ito lary austen of Me Leone dated 30Novenber ZI {© Cova of Bploymet of Laken, ated 39 tober 2017 © Viision repo om Las ingest of Me Laken « 1 itr Adveniemen: forte Stems Ander, September 2018 a ‘© Toteral Memoranda rm CSD ta he CEO, dated 13 October 2018 s f+ Docuent,eview dite 3 Decenber 2015 ° Coat of pnyment of MrMoseyun, ste Feruey 2019 ” (+) teal Advertisment forthe Ris Manage positon n ‘© Nation Diplo in eral Aula fm TUT 2000 2 Certain of il nebeship with The fine of eral Auditors Sous Ace Jane a008 2 ‘Inert Memoranda fom CSD tthe CEO, ed 6 Mark 2017 * "Appian eer of Mr Raga dated 1S Mach 2017 ” Offer ofappoinmeatio Ms Niseizndemilconspondeceofun-sccspaice 6 © Cova of Boplomest of Me Raga, ted 1 sy 2017 n Lexis validation repr in repestof Mr Rage ™ Pole eeerenein respec of Mr Rakaole ” 1 Satyr aastmect ted 26 Api 2018 » ‘© Sabey Admit dated 30 Novenber 2018 a ‘= Ine Advertisement fr te Law forcement nectar a ‘© Diploma Paral! Stades, NO, Level 5, U, dated 13 Mach 2015, s "Intel Memorandum fa CSD tothe CEO, xe 30 Ob 2017 4 -Apoisument late of Ma Seleao, hed 26 October 2017 ‘Court of Eaploymant, ded 30 Octiber 2017 ts