Early Childhood Development means a process of emotional, cognitive, sensory, spiritual, moral, physical, social and communication development of children from birth to school-going age.

This programme promotes social protection, and ensures reduced vulnerability. Early Childhood Development is an important stage in enhancing the cognitive and human development of the child. Investing in Early Childhood Development is not only a means of giving children a good start, but also contributes to the socio-economic development of the province. 

Provision of Early Childhood Development (ECD) services is one of the key activities which are regulated by the Children’s Act. An ECD Centre refers to: any building or premises maintained or used, whether or not for gain, for the admission, protection and temporary care of more than six children away from their parents. Depending on registration, an ECD centre can admit babies, toddlers and/or pre-school aged children.

The Department of Social Development has the responsibility of providing support to ECD Centres in order to ensure that they do comply with Norms and Standards as spelt out in the Children’s Act which will in turn ensure that the children who are in ECD Centres are safe.

Registration of Early Childhood Development Centres

The Children’s act requires that ALL ECD Centres catering for children 0-4 years whether private or community based MUST register with the Department of Social Development.

Application for registration is therefore lodged with the local Social Development once that will then assess the Centre to determine if it does meet the minimum Norms and Standards. 

To operate an ECD Centre

You must:

  • Possess an appropriate ECD qualification, skills, training and
  • Have a minimum of three years of working in the Early Childhood Development field
  • Depending on the outcome of the assessment a certificate is then issued spelling out the details of the registration and conditions if any.

Funding of ECD Centres

Depending on the budget available the Department provides subsidy to the children who are in ECD Centres who fall within the set means test, which is calculated as follows:

  • If the parents/ guardian have 1 Child: the total combined income of both parents/guardian should be less than R1800.00 per month.
  • If the parents/ guardian have 2 children at the ECD centre: the total combined income of both parents should be less than R2020.00 per month.
  • If the parents/ guardian have 3 children at the ECD centre: the total combined income of both parents should be less than R2240.00 per month.
  • If the parents/ guardian have 4 children at the ECD centre: the total combined income of both parents should be less than R2460.00 per month.

The subsidy is further broken down as follows:

  • 45% for nutrition (buying food for the children)
  • 35% for stipends, and
  • 20% for administration.

It needs to be noted that registration does not necessarily mean that an ECD Centre will be funded.

It needs to be noted that registration does not necessarily mean that an ECD Centre will be funded.

Monitoring of ECD Centres

Over and above the registration and funding of the ECD Centres, the Department has dedicated staff that monitors ECD Centers on a monthly basis. The monitoring is done to ensure that the required standard is adhered to at all times and to identify areas where there is support needed. It is the Department’s view that in giving children the best start in life it has to start at the ECD Centres. Department want to ensure that there is continuous communication that takes place between Social Development and all ECD Centre’s so-that problems can be identified and addressed before it can impact on the children.

Background

  • A foster care service is one of the basket of services provided to children who have been found to be in need of care by the Children’s Court. 
  • When children are placed in this type of alternative care they are given a social grant which is a way of fighting child poverty.
  • It is but one of the alternative care placements that the Children’s Court can recommend for children who have been found to be in need of care and protection as a result of any of the following:
    • Being abandoned or orphaned without visible means of support.
    • Display behaviors that cannot be controlled by parents/guardians.
    • Live in exposed circumstances that may seriously harm their physical, mental or social state.
    • Is in a state of physical or mental neglect.
    • Being maltreated, abused, deliberately neglected or degraded by parent and care givers.
    • A child who is a victim of child labour.

Purpose of Foster Care

  • To protect and nurture children by providing a safe, healthy environment with positive support.
  • Promotes the goal of permanency planning by promoting unification services.
  • To ensure that children are placed in least restrictive and most empowering environment that promotes growth, and development while ensuring that the child in as much as possible kept within community or place of origin.

Reasons for placing children in Foster Care/Alternative Care

  • Physical or mental illness of a parent;
  • Addiction to a dependence-producing substance;
  • Neglect and abuse;
  • Family disorganisation / dysfunction;
  • Parental incompetence;
  • Orphanhood and abandonment;
  • Behaviour that cannot be controlled by a parent;
  • Lives or works in the streets or begs for living;
  • Exploited or lives in circumstances that expose the child to exploitation; and circumstances that may seriously harm the child’s physical, mental or social wellbeing.

Requirements to be a foster parent

  • A prospective foster parent must be a fit and proper person to be entrusted with the foster care of a child.
  • Have the willingness and capability to undertake this responsibility;
  • Provide an enabling environment conducive to the positive growth and development of the child;
  • Be willing to be assessed by a designated Social Worker for compliance to the above.

Foster Care process

Who may report?

  • The case may be reported by anyone acting in the interest of the child or in the interest of a group/class of children, anyone acting in the public interest i.e. teachers, clinic sisters, doctors, relatives of the child or any member of the community.
  • Member of staff of Drop in Centers, partial care center (crèche) and child and youth care centers.
  • The children concerned can also seek assistance themselves.

Where to report?

The case may be reported at the local Social Development Offices, the clerk of the court, at the local Magistrate Office, the local police station, a child protection organization, a school or hospital or medical practitioner and community leaders.

Intervention

  • The Social Worker who is handling the case will investigate and determine if the child is indeed in need of care and protection.
  • A report will then be compiled which will contain the Social Worker’s findings and recommendations and the report will then be presented to the Children’s Court.
  • After hearing the report the presiding officer makes a decision based on the information in the report. This decision is made in terms of a Court Order.
  • A foster parent who has a foster child placed in his or her care in terms of the Children’s Act 38 of 2005 can apply for the foster child grant in the local SASSA offices.

Youth Development Programme

Mandate

  • To leverage investment in youth development programmes to access decent work and participate in the mainstream economy 
  • Offering opportunities for youth to pursue post-Matric and work opportunities
  • Implement life skills programmes that offer vulnerable youth fundamental skills targeting both school going and out-of-school youth in rural areas, farms, informal settlements and those receiving grants
  • To increase capacity of youth organizations to render youth development services and programmes to address urgent situations of youth vulnerability.

National Youth Service Campaigns

  • The programme creates a platform for youth to express their patriotism towards the development of their communities. It directs the potential of young people to become valuable and actively contributing members of society. It targets youth to serve as volunteers in a range of community contexts.
  • The campaigns would be through volunteer service that would contribute in improving the accessibility and utility of any public facility. 

Youth Camps 

Recruits young people from a database of youth that exit in foster care, youth headed households and youth living in households that are below poverty line derived from the household profiles. 

The youth are provided an opportunity to participate in a week long programme of:

  • leadership development and; 
  • life skills programmes
  • in addition they also express their talents in the sports fields and on the stage through performance activities. 

During the camp Career Exhibitions are held to expose participants to opportunities for Higher Education, Bursaries, Internships and Learnership Programmes offered by Institutions of Higher Learning, State Owned Enterprises and Government Departments. Beyond the camp the participants are expected to facilitate activities in their communities through Youth Clubs.

Youth Clubs include among others the following activities:

  • Sports Activities (All Sporting Codes)
  • Indoor Games
  • Beauty Contests
  • Dances (contemporary and cultural)
  • Debates on topical issues
  • Singing (various types)
  • Youth Camps

Life Skills Programme 

The programme targets young people in and out of school through workshops on modules that will relate to health and well-being, citizenship and democracy, HIV/AIDS and other related modules. The workshops target youth of various age cohorts. 

Youth Development Centres

These are funded Non Profit Organisations to render the following services and programmes to youth: 

  • Provision of information to young people on education and training, employment, self- employment, citizenship, health and wellbeing.
  • Provision of access to internet services for livelihoods information and computers for typing livelihood- related documents like CVs, business plans etc.
  • Career counselling (employment and self-employment).
  • Career Guidance Workshops
  • Life Skills Workshops (includes awareness on substance abuse)
  • Entrepreneurship Workshops
  • Basic Computer Literacy Trainings
  • Linking young people to exit opportunities

The Department of Social Development funds the NPOs for the following:

The first year of funding provides for the following:

  • Equipment (computers, faxes, photocopiers, proxima, etc.)
  • Infrastructure (renovations, rentals)
  • Furniture (chairs, tables, TVs, flip charts stands, etc.) 
  • Operational cost (telephone, transport, cleaning services, postage, stationery, internet subscriptions, etc.)
  • Salaries and Stipends (Centre Manager, Programmes Co-ordinator, Administrator and two Volunteers)
  • Programme Delivery cost (workshops, campaigns, exhibitions, trainings)
  • Mentoring and life coaching aids. (Books that will be used as stimulus for behaviour change, DVDs, video materials and Software that will help the centre in rendering support and mentorship programmes) 
  • Staff Capacity Development (Capacity development for the staff members to cover developmental needs that could not be given by DSD)

From second year of funding the support will be for the following:

  • Maintenance of equipment
  • Operational Cost
  • Stipends
  • Rent
  • Programme Delivery costs
  • Staff Capacity Development

Programme dealing with the provision of services to children at risk or in conflict with the law

Aims at:

  • Reducing the rate of children and youth committing crime in the Province.
  • Reducing the number of children awaiting trial and dying in police cells / correctional facilities.

This is done because South Africa is a signatory to the UN Convention on the Rights of the Child, the UN Committee on the Rights of the Child, the African Charter on the Rights and Welfare of the Child (to mention but a few) which seek to protect children who are suspected to be offenders from torture and abuse even by organs of state. These have been put in place to prevent children arrested for crimes that they are alleged to have committed and kept in police cells for a long period without finalization of their cases, tortured sometimes fatally, not given fair trial in court, appearing in court without legal representation.

Services are provided in terms of new legislation, the Child Justice Act No. 75 of 2008, the Children’s Act No. 38 of 2005 in the form of:

  • Prevention programmes – where children and youth are empowered with information about the consequences of crime and alternatives to make better choices in life through awareness campaigns and life skills programmes.
  • Statutory services – where they are assessed by probation officers and referred to diversion programmes in order to assist them with more intensified and need based programs to address the causes of criminal behaviour. 
  • Statutory services rendered to children include inter alia assessment, diversion, Home Based Supervision, correctional supervision, and After Care Services. 
  • Child and Youth Care Facilities – children can be placed in these facilities while waiting for their cases to be finalized. Secure Care Centers are used to keep children awaiting trial to avoid keeping them in police cells and prisons.

Mpumalanga Province has only one Secure Care Centre known as Hendrina Secure Care Center. In other cases children are sentenced to spend some time in secure care facilities to attend programs for development and empowerment.

Services are also provided to adults in conflict with the law in terms of the Criminal Procedure Act No. 51 of 1977, where probation officers are requested by court to compile pre-sentence reports to assist the court to make the most suitable decision in sentencing an accused person.

Adults are also sentenced to Correctional Supervision under the supervision of a probation officer or a Correctional Officer.

Develop and implement integrated programmes aimed at mitigating the economic and social impact of HIV & AIDS and other burden diseases

  • To create an enabling social environment for Care and Support for people infected and affected by HIV and AIDS and other debilitating conditions;
  • Providing counselling to address the psychosocial needs of children, individuals and their families.

Mobilise and strengthen community based responses for care, support and protection for people infected and affected by HIV & AIDS and debilitating other conditions

Funding of organizations to provide the following:

  • Comprehensive services focusing on youth and other vulnerable groups within the community, especially programmes that are aimed at social behaviour change
  • Early identification of children and families in need of Care and Support.
  • Linking families to services.

Addressing capacity needs of families and children;

  • Identification of orphans and other children made vulnerable by HIV and AIDS.
  • Linking identified orphans and other children made vulnerable by HIV and AIDS to organisations that provide material assistance e.g. cooked meals, food parcels and school uniforms.
  • Assist with application of social grant.
  • Conduct awareness programmes and education.
  • Provide laundry services for children.
  • Establish and manage support groups.
  • Establish and support Child Care forums.
  • After school recreational activities and holiday programmes.

Build capacity of volunteers to enable them to provide the necessary support and link families with resources and services

Provide continuous training to care givers in line with the Expanded Public Works Programme

When drugs are used for the purpose it was intended, it constitutes use when it is used for wrong reasons e.g medical excessive or addictive and non medical it is abuse. Substance abuse can be characterized as the over indulgence in and dependence on addictive substances, especially drugs and alcohol.

What is a drug?

A drug is any substance other than food, derived from natural and synthetic sources which bring changes in the functioning of the body and or the mind.

What is drug abuse?

Drug abuse can be understood as the consumption of a substance:

  • Without medical supervision of a medically useful drugs which change mood behavior; for a purpose other than that for which is prescribed;
  • which has mind-changing properties and have no legitimate medical or changing properties and have no legitimate medical or social acceptance use;
  • which is socially acceptable but can be used contrary to the accepted norms and values of the community.

What is alcohol abuse?

It is the physical and physiological dependence on alcohol. Being addicted to alcohol means that your mind and body will not let you stop drinking alcohol.

Alcohol abuse is when someone drink alcohol every day and drinks so much that it changes their health, personal relationship and behaviour.

What is Addiction Dependence?

Compulsive drug use characterised by an overwhelming preoccupation with the use of a drug, the security of its supply, tolerance to its effects and a tendency to replace after withdrawal.

Classification of drugs according to their availability:

1.  Socially acceptible drugs

     Alcohol, Nicotine, Caffeine, Snuff, etc.

2.  Inhalants drugs

     Glue, Benzyne, Petrol, Cooking spray, Spirit, Thinners, etc.

3.  Over the counter drugs

     Pain killers (Grandpa, Disprin, Panado)

4.  Prescribed drugs

     Slimming tablets, sleeping tablets, cough mixtures, etc.

5.  Illegal drugs

     Dagga, Heroin, Tik, Ecstasy, Nyaope, etc.

Why do people use drugs?

  • Peer pressure
  • Boredom
  • Low Self-Esteem
  • Stress management
  • Out of curiosity 
  • Experimentation
  • Availability
  • Addiction
  • For excitement
  • Curiosity
  • Poverty

Signs and symptoms of substance abuse

       ·  Strange behavioral patterns

       ·  Sudden change of friends

       ·  Weight loss

       ·  Disappearance of valuables and money

       ·  Pre-occupied with the drug or alcohol

       ·  Bloodshot eyes

       ·  Dilated pupils

       ·  Yellow stains on palms of the hands

       ·  Increased appetite

       ·  Dry mouth, sores around the mouth

       ·  General deterioration in health

       ·  Secretive

       ·  Change in sleeping patterns

Effects of substance abuse

       ·  Mental and emotional problem

       ·  Lung problems

       ·  Liver damage

       ·  Bronchitis

       ·  Kidney problem

       ·  Heart problems

       ·  Weight loss

       ·  Cardiovascular collapse

       ·  Coma and death from overdose

       ·  Brain damage

       ·  Impotence

       ·  Peptic ulcers

These are the programmes that are rendered under Substance Abuse:

       ·  Prevention programmes

       ·  Early intervention programmes

       ·  Treatment programmes

       ·  Reintegration and Aftercare programmes.

The Department with its stakeholders developed an integrated plan called Mpumalanga Anti Drug Master Plan 2015-2019.  The plan is focusing on the integration and collaboration of programmes from various government departments, municipalities and civil society to massively combat or reduce the demand, harm and supply of substances in the Province. It will also provide mechanisms aimed at demand, supply and harm reduction through prevention, early intervention, treatment and reintegration and aftercare programmes.

What is Victim Empowerment?

Victim empowerment is an approach to facilitating access to a range of services for all people who have individually or collectively suffered harm, trauma and or material loss through violence, crime, natural disaster, human accident and/or through socio-economic conditions.

Who is a victim?

A victim is any person who has suffered harm, including physical or mental injury; emotional suffering; economic loss or substantial impairment of his or her fundamental rights, through acts or omissions that are in violation of the criminal law.

Types of abuse victims may experience 

  • Physical abuse: beatings, assault with weapons including guns.
  • Sexual abuse: rape, sexual harassment, use of objects, touching, exposure to pornography by force, forced to sell sex, including sex by force by a husband/wife.
  • Economic abuse: refusal to provide maintenance, excessive control over money, gambling with family money, hiding assets including investments.
  • Harassment: telephone calls monitoring, being followed by people to intimidate you, phone calls that have no one but laughter or threats or heavy breathing on the receiving end.
  • Psychological and emotional abuse: dehumanizing words (useless, stupid), deprived right to work, isolated from friends and family, staying under guard.

Services to victims:

All victims of abuse have the following rights:

  • The right to be treated with fairness and with respect for your dignity and privacy.
  • The right to be offered information.
  • The right to receive information;
  • The right to protection;
  • The right to assistance;
  • The right to compensation; and
  • The right to restitution.

Facilities available for victims of crime

Shelters 

Victims of domestic violence and other gender based crimes are accommodated for a maximum of 6 months. Some come with their children. They are not for children only; victims must be above 18 years of age. They provide physical care, life skills, counseling, liaising with schools and ECD centres for the children to go to school, with business for the placement of some survivor for jobs, with Local government for houses for the families to be released to, extended families and communities for the reintegration of victims to society. They also work with offenders and perpetrators outside the facilities on life skills to change behavior. In the Province they are as follows:

Facilities

  • Louisville shelter
  • Leseding shelter
  • Badplaas shelter
  • Tirisano shelter  
  • Middelburg shelter
  • Grace shelter
  • Grip shelter

Victim Support Centres

They are community based offices and are easily accessible for victims of crime. They sometimes provide overnight stay in case of an emergency and the client is then taken to shelter the following day once she has been provided with support and care. They are operated by volunteers. Due to lack of proper sites and funding, some operate within the yards of SAPS, but the process of assisting them to move out has started.

What Is Domestic Violence?

Domestic violence is control by people related to one another in a dating, marital or live-in relationship, divorced or separated.

Both men and women can be guilty of or victims of domestic violence. Domestic violence occurs in every culture, country and age group. It affects people from all socioeconomic, educational and religious backgrounds and takes place in same sex as well as heterosexual relationships.

  • Physical
  • Sexual
  • Verbal abuse
  • Economical abuse
  • Threats
  • Harassment
  • Isolation
  • Damage to property

Any other controlling behaviour where such behaviour harms or can cause harm to your well being and or family. 

How does Domestic Violence affect you?

Mentally and psychologically:

       ·  Live in fear

       ·  Cannot sleep well

       ·  Forgetfulness

       ·  Neglect of personal hygiene

       ·  Self blame

       ·  Stress

       ·  Depression

       ·  Poor eating habits

Socially:

       ·  Poor relationship with friends, colleagues or family.

       ·  Poor performance at work.

       ·  Mistrust.

       ·  Loss of income.

       ·  Children may become secondary victims.

       ·  Child neglect.

       ·  Neglect of hobbies.

Services rendered by the department

       ·  Counselling

       ·  Information

       ·  If the victim fears for her life, they will be referred to shelters 

       ·  Link with families and relatives

       ·  Present the reports as required by court on your behalf

       ·  Mediate in divorce, separation and family violence

       ·  Capacitate organisations working with victims to improve services

       ·  Conduct home visits to survivors of violence

       ·  Link victims with economic empowerment initiatives in their areas

           Assist victims who want to access protection orders

Background on the role of the Department and challenges of persons with disability.

Disability Mainstreaming: Disability mainstreaming is the integration of disability issues into an organization’s analysis, planning, performance, personnel, policy, monitoring and assessment. The ultimate goal of disability mainstreaming is inclusion.  It involves ensuring that disability perspectives and inclusion become central to all activities - policy development, research, advocacy/ dialogue, legislation, resource allocation, planning, implementation and monitoring of programmes and projects.

Residential Facility for Persons with Disabilities: Is a facility for the temporary or permanent care, protection, support, stimulation, skills development and rehabilitation of people with disabilities that due to their disability and social situation need care. 

Protective Workshops: Refers to an organization or institution that provides rehabilitation services (access to medical service, occupational therapy,

Physiotherapy and Social Work services) and work opportunities, basic skills development (life skills), non accredited training, suitable work activities according to abilities of people with disabilities, who due to their disabilities (productivity level) below 50%), environmental and / or social situation experience barriers in accessing work in the open labour market. Workshops must register and operate under the mandate of section 5 of the Social Assistance Act. 

Home Based Care: Means care provided or services rendered at the place where a profound person with disability resides and cannot be able to access either the Stimulation Centre or a protective workshop, excluding at a residential facility, by a caregiver. The aim is to keep persons with disabilities in their communities as far as possible.

Stimulation Centers / Day Care Centers for children with disabilities

To provide the best possible conditions for children with disabilities who cannot be cared for in their families during the day. The purpose is to stimulate the children to encourage development.

Other services provided

       ·  Counseling to Persons with Disabilities

       ·  Awareness campaigns on disability issues

       ·  Capacity building on legislation pertaining to disability issues

       ·  Facilitates forums for Persons with Disabilities

The programme is the core of the services in social welfare. It strives to address social ills such as poverty, migration and violence amongst others through Social Workers, Community Development Practitioners and Social Auxiliary Workers in partnership with Non Profit Organisations.

Types of Services

1. Family preservation services

       ·  Counseling

       ·  Parental Guidance

       ·  Marriage Preparation

       ·  Marital Dispute resolutions

       ·  Reunification of families

2. Families in crises services

The Department provides and supports families in need with Social relief including; food, shelter, clothing, blankets and burial support. 

       ·  Displaced families

       ·  Refugee families

       ·  Shelter for destitute families

3. Partnership and building capacity: 

       · Lead and convene forums that plan and advocate for family preservation programmes

  • Conduct research on family issues 
  • Create awareness amongst stakeholders and communities about social ills and their impact on families.
  • Promote Positive Family Values in partnership with the Moral Regeneration Movement.
  • Capacitate Care givers, Guardians, parents and members of extended family and communities on services to families.
  • Fund, monitor and evaluate NPOs providing services to families.

For access to facilities and institutions rendering any service mentioned above, you may contact the local Social Development Office.

Support to NPOs is regulated by the NPO Act, Act No 79 of 1997 

What is a NPO (Not-for-Profit Organization)?

It is an organization that;

  • Is formed voluntarily
  • Participation by individuals is voluntary
  • Functions independently
  • Operates according to its constitution
  • Income and properties are not distributed to its members or office bearers except as 
  • reasonable compensation for services rendered 
  • Does not function for private gain
  • Is established to serve the community
  • Has an active and committed management committee
  • Management committee members give time and service voluntary
  • Operates efficiently, effectively and transparently

Types pf organizations that can register as NPOs 

  • Voluntary Association /Organisations
  • Trusts  and 
  • Not for profit companies 

Benefits to register as a NPO

  • Gives credibility to the NPO
  • Can apply for funding from the Government Departments, Government Agencies, 
  • Municipalities, Private 
  • Companies/businesses and International Donorsccess to other material benefits from stakeholders such as Government Departments, 
  • Government Agencies, Municipalities, Private Companies/Businesses and International Donors 
  • Tax  exemptions from the Revenue Services (SARS)

Requirements for registration as NPOs (section 12 to 13 of the NPO Act )

Type of organisational Structure  Required documents 
1.Voluntary Association/Organisation 
  • NPO application form 
  • Constitution
  • ID copies of board members 
  • Work permits and passports in case of board members who are foreign nationals       
2.Trusts 
  • NPO Application form
  • Deed of Trust (two copies )
  • Letter of Authority from the Court  
3.Not for Profit Company(NPC)
  • NPO Application form 
  • Certificate of Incorporation issued by the Commissioner (CoR14.3)
  • Memorandum of Incorporation (CoR15.1C) 
  • Certificate of Incorporation of Directors 

Steps to register a NPO

  • Obtain registration application form and model of constitution from a Community Development Practitioner or NPO Help Desk Officer at the branch office or district or  Provincial Office of the Department Social Development or on the NPO website :www.npo.gov.za 
  • Complete the application form correctly
  • Model constitution available to guide formulation of a constitution
  • Attach two copies of your constitution
  • Community Development Practitioners and NPO Help Desks do assist NPOs with the completion of application and submission

Where to submit the application to register

  • At local Offices and sub-district Offices Community Development Practitioners and NPO Help Desk Officers can assist with submission of the application online or 

  • Can be submitted directly to:

                Director for NPOs

                Private Bag X901

                Pretoria

               0001 or 

  • Can submit personally  online to www.npo.gov.za 

Responsibilities of registered NPOs (section 18 of the NPO Act )

Comply with the provision of their own founding documents (constitution, trust and memorandum of association) by:

  • Keeping objectives of the organisation 
  • Adhering to procedure and timeframes in the constitution including  convening of meetings  such as AGM ,ordinary and extra –ordinary meetings 
  • Reflect the registration number on all documents
  • ·Keep detailed and proper financial records
  • Maintain good and accountable management practices

Funded organizations and organizations with income:

Submit annually to the Director of NPOs the following documents:

  • Narrative report: A narrative report is prescribed report format that outlines organisation`s activities and achievements at the end of the organisation`s financial year  ,a copy can be downloaded from the website :www.npo .gov.za
  • Audited financial statement: A financial statement is a description  on how tan the income received by a NPO has been spent towards meeting the set objectives of an organisation. This must be done in terms of the Generally Accepted Accounting Principles (GAAP) and must be signed by all members of the organisation 

Accounting Officers or Financial reports  prepared by a registered Accountant or Auditor; A financial report  is an expression of opinion by the Accounting Officer