CONSOLIDATED GENERAL REPORT on NATIONAL and PROVINCIAL audit outcomes PFMA 2011-12 Clean Audits
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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CONSOLIDATED GENERAL REPORT on NATIONAL and PROVINCIAL audit outcomes
PFMA 2011-12Clean Audits
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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Ourreputation promise/mission
The Auditor-General of South Africa (AGSA) has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa,
it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the
public sector through auditing, thereby building public confidence.
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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CLEAN AuDITS 2011-12
Clean audit = unqualified financial statements with no material findings on predetermined objectives or compliance with laws and regulations
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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DEPARTMENT
Environmental AffairsPublic EnterprisesPublic Service Commission
PuBLIC ENTITY
AEC-Amersham (Pty) LtdArecsa Human Capital (Pty) LtdArmscor Defence Institutes (Pty) LtdBanking Sector Education and Training Authority (BANKSETA)Chemical Industries Education and Training AuthorityCompanies TribunalCouncil for Medical SchemesCouncil for Mineral Technology (Mintek)Council for Scientific and Industrial Research (CSIR)Council on Higher EducationCyclotope (Pty) LtdEducation, Training and Development Practices Sector Education and Training AuthorityEnergy Africa RehabilitationErasmusrand Eiendomme (Pty) Ltd
PuBLIC ENTITY
Erf 706 RietfonteinFinance and Accounting Services Sector Education and Training AuthorityFinancial Services BoardFluoro Pack (Pty) LtdFluoropharm (Pty) LtdFreedom Park TrustGamma Film Industries (Pty) LtdGammatec NDT Supplies (Pty) LtdHuman Sciences Research CouncilIndependent Regulatory Board for AuditorsInstitute for Maritime Technology (Pty) LtdInternational Frontier Technologies (Interfront) SOC LtdiSimangaliso Wetland Park Authority Iziko Museums of Cape TownKlippoortje Koolmyne (Pty) LtdKwaZulu-Natal MuseumKwaZulu-Natal Performing Arts CompanyLand and Agricultural Bank of South AfricaLuthuli MuseumMahne’s Areas (Pty) LtdMarket Theatre FoundationMedia, Information and Communication Technologies Sector Education and Training AuthorityMINDEV (Pty) LtdMining Qualifications Sector Education and Training Authority
NATIONAL CLEAN AuDITS 2011-12
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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NATIONAL CLEAN AuDITS 2011-12
PuBLIC ENTITY
Msunduzi/Voortrekker MuseumNational Agricultural Marketing CouncilNational Research FoundationNTP Logistics (Pty) LtdNTP Radiosotopes (Pty) Ltd Oospark (Pty) LtdPelchemPetroleum Oil and Gas Corporation of SA (Namibia) (Pty) LtdPetrosa Brass (Pty) LtdPetrosa Gryphon Marin Permit (Pty) LtdPetrosa Iris (Pty) LtdPetrosa Sudan (Pty) LtdPetrosa Synfuels International (Pty) LtdPetrosa Themis (Pty) LtdPresident’s FundProject Development FacilitySA Bureau of Standards (SABS)Small Enterprise Development AgencySouth Africa Diamond and Precious Metals RegulatorSouth African Agency for Promotion of Petroleum Exploration and Exploitation (Pty) LtdSouth African Defence Force FundSouth African Housing Fund
PuBLIC ENTITY
South African National AIDS TrustSouth African National Energy Research Institute (Pty) LtdSouth African National ParksSouth African Qualifications AuthoritySouth African Revenue Services (Administered Revenue)South African Revenue Services (Own Account)South African Social Security Agency (SASSA)South African Weather ServicesSportsrand (Pty) LtdState Diamond TraderTechnical Assistance unitTechnology and Human Resources for Industry ProgrammeThe South African National Roads Agency Limitedunemployment Insurance Fund
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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FREE STATE CLEAN AuDITS 2011-12
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DEPARTMENTFree State Provincial Legislature
Free State Provincial Treasury
Office of the Premier
PuBLIC ENTITYJames Robertson Bursary Fund
Nature Conservation Trust Fund
Private Patients Fund Trust
Recreation Fund Trust
Thomas Robertson Bursary Fund
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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GAuTENG CLEAN AuDITS 2011-12
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PuBLIC ENTITY
AIDC Development Centre
Cradle of Humankind Trading Entity
Dinokeng World Heritage Trading Entity
Gauteng Partnership Fund
Greater Newtown Development Company
Industrial Development Zone
The Innovation Hub
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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KWAZuLu-NATAL CLEAN AuDITS 2011-12
DEPARTMENTArts and Culture
KwaZulu-Natal Provincial Treasury
PuBLIC ENTITYAmafa aKwazulu-Natali
KZN Political Parties’ Fund
Natal Joint Municipal Pension Fund (Provident)
Natal Joint Municipal Pension Fund (Retirement)
Natal Joint Municipal Pension Fund (Superannuation)
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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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LIMPOPO CLEAN AuDITS 2011-12
PuBLIC ENTITY
Centennial Trading Company 145
Limpopo Housing Board
Mukumbani Tea Estate
Mutale Agric Estate
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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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MPuMALANGA CLEAN AuDITS 2011-12
DEPARTMENTFinance
Office of the Premier
PuBLIC ENTITYMpumalanga Gambling Board
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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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NORTH WEST CLEAN AuDIT 2011-12
PuBLIC ENTITY
North West Gambling Board
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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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WESTERN CAPE CLEAN AuDITS 2011-12
DEPARTMENTCommunity Safety
Environmental Affairs and Development Planning
Western Cape Provincial Legislature
Western Cape Provincial Treasury
PuBLIC ENTITYCape Medical Depot
Destination Marketing Organisation (t/a Cape Town Routes unlimited)
The Heritage Western Cape
Western Cape Cultural Commission
Western Cape Gambling and Racing Board
Western Cape Language Committee
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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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over
view
of f
ull r
epor
tMessage from
the Auditor-General
Slow progress towards clean audits with more regressions than
improvements (Part 1)
117 auditees achieved clean audits (Part 1)
Some progress made towards improving the reliability and usefulness of
service delivery reporting
(Part 1)
High levels of unauthorised, irregular as well as fruitless and
wasteful expenditure(Part 1)
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38
39
9169
Continuing high level
of non-compliance
with laws and
regulations(Part 1)
79
CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12
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Audit outcomes of ministerial portfolios and commitments made
for improvement(Part 2)
Audit outcomes and weaknesses in implementation of key national programmes in Health, Human Settlements, Education, Social
Development and Public Works sectors(Part 3)
The audit outcomes of 3 provinces
regress (Part 4)
Indications of financial health issues at some
departments and public entities
(Part 1)
HR and IT management needs further attention
(Part 1)
Executive leadership, coordinating institutions and legislative oversight should
strengthen their contributions(Part 1)
Auditees’ internal control systems are not improving
(Part 1)106 168
178
428
470
115
138
– Visit our website, – www.agsa.co.za,
– to view the complete
– Consolidated general report on the 2011-12 national and provincial audit outcomes.