2011-12

2011-12
audit outcome
2010-11
audit outcome
Financial statement qualification areas
Findings on predetermined
objectives
Findings on areas of compliance
Findings on specific
focus areas
Unauthorised. irregular, as well as fruitless and wasteful expenditure
Root causes
Number
Auditee
Audit opinion
Predetermined objectives
Compliance with laws and regulations
Audit opinion
Predetermined objectives
Compliance with laws and regulations
Non-current assets
Current assets
Capital and reserves
Other disclosure items
Revenue
Reported information not useful
Reported information not reliable
1
1 #### #### #### #### #### #### ##### #### ### N R 0 0 R 0 R N R R 0m R 14.9m R 0m 1
1
1 N 0 0 0 A 0 R 0 R R 0m R 219k R 0m 1 1
1 1 1 A A N R R R N R R A R R 1.8m R 597k 2 1 1
1 1 1 1 A R A R 0 0 R A R N R R 1m R 15m 2 1
1 1 1 1 A R N N N N R R R R R R 15.9m R 16k R 0m 1 1 1
1 1 1 1 N R R N R R R R N R R 43m R 537k R 4.5m 2 1 2
1
1 R A R A A R R R R 0.0m R 3.9m R 0m 2 1 1
1 1 1 1 A R A R R N R N A 0 R 10.4m R 2m R 0m 1 1
1 1 1 A A R A 0 N A N R 0 R R 48.6m R54k R 0m 1
R 31.9m R 38k R 11k
A A N A A A A A N R R R 0.0m R 53k R 27k 1 1
N R N A 0 0 R R R A R R 239.6m R 496k R 194k 2 1
1 1 1 1 A R R R R R A R R N R R 34.7m R 5.9m R 0m 1
1
1 N A 0 0 A N A 0 R R 325k R 104k 1
1 1 1 A A R A N A A N R 0 R R 0.0m R 211k R 2.6m 1
1 1 1 1 N R A 0 A A N R 0 R R 0.0m R 0m R 0m 1 2
A R R 71.2m R 5.3m R 0m 1
1 1 1 1 R R R R A 0 A R R A A R 13.7m R 0m 1 1
1 1
1 N 0 0 A N R 0 0 R 0m R 2.7m R 0m 0 1
1 1 1 1 R 0 0 0 R 0 0 0 R 0m R 0m 1
Metropolitan Municipalities
1 City of Cape Town
Financially
Financially
with findings d with
unqualified
unqualifie
District Municipalities
2 Cape Winelands District Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
3 Central Karoo District Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
4 Eden District Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
5 Overberg District Municipality
Financially
1 1 1 1 A A R R R R A R R R 0 0 2 1 2
with findings
unqualified
Qualified R 7.5m R 3.9m R 0m
6 West Coast District Municipality
Financially
Financially
unqualifie
d with no
0 0 0 0 0 N 0 R R 0m R 0m R 0m
unqualified
with no
Local Municipalities
7 Beaufort West Municipality
Financially
Financially
d with
unqualified
unqualifie
8 Bergrivier Municipality
with findings
Qualified
1 1
Financially
1 1 N R R R R N 0 A R R 0 A 2 1 1
d with
unqualifie
R 27.6m R 1.2m R 0m
9 Bitou Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
10 Breede Valley Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
11 Cape Agulhas Municipality
Financially
Financially
d with
unqualified
unqualifie
with findings
Audit
12 Cederberg Municipality
outsta
Financially
Financially
1 1 0 0 0 0 0 0 0 0
d with
unqualifie
13 Drakenstein Municipality
Financially
with findings d with
unqualified
unqualifie
14 George Municipality
Financially
Financially
1 A A 0 0 A 0 R N R 1
d with
unqualified
unqualifie
with no
15 Hessequa Municipality
Financially
Financially
unqualified
unqualifie
1
with findings d with
Audit
Discla
16 Kannaland Municipality
outsta
imer Financially
Financially
1 1
1
1
1
1
1
1 17 Knysna Municipality
with findings d with
unqualified
unqualifie
18 Laingsburg Municipality
Financially
1 1 1 A A A A N N R R R R R R R A R 1 1
with findings
unqualified
Qualified R 5.3m R 8.5m R 26k
19 Langeberg
Financially
Financially
unqualifie
d with
1 A A A 0 A A R N R R 2.4m R 0m R 0m
unqualified
with no
20 Matzikama Local Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
21 Mossel Bay Municipality
Financially
Financially
unqualifie
d with
1 1 A A 0 0 0 A A R 0 R R 464.4m R 757k R 0m
unqualified
with no
Audit
22 Oudtshoorn Municipality
outsta
Financially
Financially
unqualifie
d with
1 1 0 0 0 0 0 0 0 0 R 0m
23 Overstrand Municipality
Financially
with findings d with
unqualified
unqualifie
24 Prince Albert Municipality
Financially
1 1 1 A A A R A R R A R R R R 1
with findings
unqualified
Qualified R 2.2m R 341k
25 Saldanha Bay Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
26 Stellenbosch Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
27 Swartland Municipality
Financially
Financially
unqualifie
0 0 0 0 0 0 0 R R 8.3m R 0m R 12k
unqualified
with no
d with no
Audit
Discla
28 Swellendam Municipality
outsta
imer Financially
Financially
1
1
1
1
1
0
R
0
0
0
0
0
R
0
R
0
R
0
0
0
R 29 Theewaterskloof Municipality
with findings d with
unqualified
unqualifie
30 Witzenberg Municipality
Financially
Financially
with findings d with
unqualified
unqualifie
Municipal entities
31 Cape Town Internat. Convention Centre
Financially
Financially
with findings d with
unqualified
unqualifie
32 Knysna Economic Development Agency
Financially
Financially
with findings d with
unqualified
unqualifie
Information not submitted in time for audit
No annual performance report
Material misstatement/limitations in
submitted AFS
Unauthorised, irregular, as well as fruitless
and wasteful expenditure
Audit committees
Internal audit
Procurement management
Other compliance areas
Procurement and contract management
HR management and compensation
IT controls
Movement
Unauthorised
expenditure
Amount
R
Irregular expenditure
Movement
Amount
R
Fruitless and wasteful
expenditure
Movement
Amount
R
Key positions vacant or key officials lacking
appropriate competencies
Consequences for poor performance and
transgressions
Response by political leadership in
addressing the root causes of poor audit
outcomes
Legend (Audit outcomes)
Unqualif ied w ith no
findings
Unqualif ied w ith
findings
Qualified w ith
findings
Adverse w ith
findings
Disclaimer w ith
findings
Audit outstanding
Findings
Legend
(Findings)
Addressed New Repeat
Legend (Root
Legend (Movements) Improvement Regression
causes)
Good
Causing
concern
Intervention
required
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