2011-12

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2.1.3 Useful and reliable reporting against predetermined objectives and compliance with laws and regulations – three-year progress In order to obtain clean audit opinions auditees should report annually on the achievement of their PDOs in a useful and reliable manner and their audit reports should not contain material findings on compliance with laws and regulations. The three-year progress made by local government in the province towards meeting these requirements is shown in the following figure. Figure 4: Three-year progress in addressing findings on predetermined objectives and compliance with laws and regulations 80% 69% Findings on both PDOs and compliance with laws and regulations (12 auditees) 46% 23% 35% Findings on compliance with laws and regulations only (9 auditees) 12% 4% 0% 0% PDO findings only (0 auditees) 2009-10 2010-11 2011-12 It is encouraging to note that since 2010-11 there has been no auditees remaining with PDO findings only. There has also been a significant decline in auditees with findings on both PDOs and compliance with laws and regulations. The increasing trend in auditees with non-compliance with laws and regulations findings only was as a result of auditees addressing PDO findings while non-compliance findings remained. Refer to section 2.3 and 2.4 for a detailed analysis of findings on PDOs and compliance with laws and regulations. 25
2.1.4 Status and outcomes of audits not finalised by 31 March 2013 Timely completion of audits within the legislated timelines was primarily influenced by the date on which the AGSA received municipalities’ financial statements for auditing and the efficiency with which the audits proceeded until completed. The figure below indicates that a total of four (13%) auditees were unable to submit financial statements for auditing by 31 August 2012 (30 September 2012 in the case of consolidated financial statements), as required by the MFMA. Figure 5: Timeliness of submission of annual financial statements for auditing AFS submitted on time 26 (87%) AFS submitted late 4 (13%) Audits of four municipalities had not been finalised as at 31 March 2013, the cut-off date set by the AGSA for inclusion of their audit outcomes in this analysis. 26
Page 1 and 2: 2011-12 General report on the audit
Page 3 and 4: General report on the audit outcome
Page 5 and 6: KEY ROLE PLAYERS NOT PROVIDING ASSU
Page 7 and 8: In working towards sustainable clea
Page 9 and 10: Aspect Indicator Key outcomes and t
Page 15 and 16: Table 2: Summary of audit outcomes
Page 17 and 18: It is clear from the audit outcomes
Page 19 and 20: Indicator Key outcomes and trends c
Page 21 and 22: Indicator Key outcomes and trends L
Page 23 and 24: Indicator Key outcomes and trends A
Page 25: In 2011-12, one district municipali
Page 29 and 30: Swellendam experienced a breakdown
Page 31 and 32: The purpose of the annual audit of
Page 33 and 34: The three most common qualification
Page 35 and 36: The Public Audit Act, 2004 (Act No.
Page 37 and 38: Findings on reliability relate to w
Page 39 and 40: The PAA requires the AGSA to audit
Page 41 and 42: Table 10: Summarised findings in ot
Page 43 and 44: The AGSA audits included an assessm
Page 45 and 46: Table 12: Prohibited awards to empl
Page 47 and 48: Table 13: Awards to close family me
Page 49 and 50: Suppliers were required to submit a
Page 51 and 52: eap the required benefits. More emp
Page 53 and 54: The MFMA requires accounting office
Page 55 and 56: The previous figure reflects the th
Page 57 and 58: The previous figure reflects the th
Page 59 and 60: Figure 11: Nature of and overall tr
Page 61 and 62: Indicator Auditors identify a large
Page 63 and 64: Root cause number 1: Slow response
Page 65 and 66: Root cause number 3: Key positions
Page 67 and 68: 3.2 Significant deficiencies in aud
Page 69 and 70: Good Concerned Poor The status of t
Page 71 and 72: Driver no. 1: Leadership Movement A
Page 73 and 74: the requirement of the MFMA. Driver
Page 75 and 76: 3.3 Human resource management Effec
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Indicator Vacant CFO positions Vaca
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Indicator minimum competencies CFO
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Unqualified with no findings (5) Un
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A lack of discipline, an absence of
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Indicator Key findings Allegations
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3.4.2 Summary of the overall audit
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3.4.3.1 Metropolitan municipalities
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Figure 15: Security management audi
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Minimal improvement Controls not de
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3.4.6 Information technology servic
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3.4.7 Quick wins and recommendation
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3.5 Audit committees and internal a
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Governance structure aspect Audit c
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Figure 21: Level of assurance provi
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Table 32: Comments on the level of
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Provincial role players do have a n
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Auditee Coordinating/ monitoring in
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• The role players within the mun
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4.3 Interactions with mayors In res
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4.4 Initiatives and commitments of
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Key role players Outline of initiat
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Key role players Outline of initiat
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ecome standard practice to brief th
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Management is responsible for the s
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69% (18) 100% (1) 60% (3) 70% (14)
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35% write-off of debts. Only three
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The following figure elaborates on
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5.2.4 Financial performance and pos
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2011-12 audit outcome 2010-11 audit
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ANNEXURE 3: Auditee’ audit opinio
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2011-12

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