The AG said out of the 484 departments and entities that
Only one department – Finance – received a clean audit in
were audited in the 2015/16 financial year, 152 or 31 percent,
KwaZulu-Natal, while in the Northern Cape four departments–
achieved a clean audit.
the Office of the Premier, Provincial Legislature, Provincial Treas-
This was an increase compared to the 29 percent of 137 auditees during the 2014/15 financial year, and the 26 percent or 122 during the 2013/14 financial year.
ury and Social Development – got clean audits. In North West, the Economic and Enterprise Development and Provincial Treasury Departments received clean audits.
He said 43 percent, or 214 departments and entities, received
In the Western Cape, 13 departments – Agriculture, Commu-
an unqualified audit with findings for the 2015/16 financial
nity Safety, Cultural Affairs and Sport, Department of the Premier,
Economic Development and Tourism, Education, Environmental
This was a regression when compared to 48 percent in 2014/15 and 50 percent in 2013/14. Approximately 14 percent or 66 departments and entities were given qualified audit opinions with findings for the 2015/16 financial year, compared to 17 percent for both the 2014/15 and 2013/14 financial years. One percent of all audited departments and entities got an adverse audit opinion with findings for the past three years. Five percent of the departments got adverse audit opinions both in the 2015/16 and the 2013/14 financial years.
Departments with clean audits
Affairs and Development Planning, Human Settlements, Local Government, Provincial Treasury, Social Development, Transport and Public Works and the Western Cape Provincial Parliament – achieved clean audits.
Public entities Makwetu said public entities also contributed to the improved audits. Of the 315 entities that were audited during the 2015/16 financial year, 108 or 34 percent, received clean audits, an increase compared to the 27 percent in the 2013/14 financial year. Those with unqualified audit outcomes with findings dropped
According to the AG’s report, national departments and en-
to 39 percent during 2015/16 compared to 49 percent in the
tities that achieved clean audits include the Government
2013/14 financial year.
Communication and Information System, Department of
“The major effort in terms of an increase in the number of
Communications, Department of Energy, Parliament of the
these clean audits has come from quite a number of public enti-
Republic of South Africa, Department of Planning, Monitoring
ties …The difference between the departments and the public
and Evaluation, Department of Public Service and Administra-
entities, is that public entities have at least fared best in terms
tion, Department of Social Development, Department of Sport
of improvement year-on-year on audit outcomes,” he added.
and Recreation, Statistics South Africa and the Department of Tourism. At provincial level, departments that obtained clean audits in the Eastern Cape include the Provincial Treasury and Safety and Liaison Department.
Areas of improvement The AG also noted that the departments and entities audited had shown improvement in complying with key legislation. “There has been an improvement in compliance with key leg-
In the Free State, the Provincial Legislature received a clean
islation as the number of auditees with no material findings on
audit, while in Mpumalanga, four departments – Cooperative
compliance has increased from 27 to 33 percent since 2013/14.”
Governance and Traditional Affairs, Economic Development
However, he warned that the non-compliance rate was still
and Tourism, Provincial Treasury and Social Development –
too high and auditees needed to pay significant attention to
got clean audits.
this area of concern.
In Gauteng, seven departments – Cooperative Governance
Areas in which improvement was recorded in the pe-
and Traditional Affairs, e-Government, Economic Develop-
riod under review included procurement and contract
ment, Office of the Premier, Provincial Legislature, Provincial
management – also referred to as supply chain management
Treasury and Social Development – received unqualified audits
– for public entities.
with no findings.
Public Sector Manager • December 2016 / January 2017
On the quality of annual performance reports, the AG noted >>
Published on Dec 9, 2016
Public Sector Manager Aimed at all middle and senior managers in the Public Service and the Public Sector in general, Public Sector Manager...