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Writer: Amukelani Chauke

FEATURE

Improved audit outcomes for departments, entities the year under review. He said for the three-year period, which covers the audits between the 2013/14 and the 2015/16 financial years, 24 percent of the auditees showed an improvement, 14 percent regressed and 62 percent remained unchanged. The audit outcomes were testament to leadership efforts in accelerating the pace of dealing with internal control shortcomings of prior years, the AG pointed out. “Accelerating the pace basically requires auditees to constantly and properly perform the basics my office has persistently pointed out to

Auditor-General Kimi Makwetu.

leadership over a while now. “These doable actions include

N

auditees implementing plans to ational and provincial government departments have

address shortcomings in financial controls based on com-

shown a slight improvement in their audit outcomes

mitments already made, providing effective leadership and

over the years. This is an indication that shortcomings

monitoring achievement of performance targets, as well as

related to their finances and process are being addressed. Auditor-General (AG) Kimi Makwetu recently released the audit results for national and provincial departments and entities for the financial year that ended on 31 March 2016. National and provincial government departments, as well as their entities, are bound by the Public Finance Management Act, and the AG audits them based on the reliability of their financial statements, credible reporting on service delivery and compliance with key legislation.

reviewing and monitoring compliance with key laws and legislation over financial matters.”

Making progress Makwetu said there had been an improvement in the number of clean audits over a three-year period. A clean audit is an unqualified audit outcome with no findings. “That is the progressive growth … it is promising to see

Makwetu’s consolidated report covers a total of 484 au-

that there is a significant number of entities if one looks at

ditees, made up of 169 national and provincial departments

a three-year window that are starting to gain traction with

and 315 public entities with a total budget of R1.2 trillion for

regards to the area of clean audits.”

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Public Sector Manager • December 2016 / January 2017


PSM December/January Edition 2016/2017