Audit outcomes of local government Financial year ended 30 June 2012 Limpopo February 2013

Audit outcomes of local government

Financial year ended 30 June 2012

Limpopo

February 2013

2

Three-year audit outcomes - municipalities

  Clean   Unqualified with findings   Qualified   Adverse/Disclaimer

3

Three-year progress towards clean audit

Financially unqualified with no findings Financially unqualified with findingsQualified with/ without findings Disclaimed/ Adverse with/ without findings Audits outstanding

4

Movement in audit outcomes from 2010-11 – Municipalities

Audit opinion Improvement Unchanged Regressed

Financially unqualified with no findings

Financially unqualified with findings

Qualified

Disclaimer/ Adverse

Total 3 15 9

6

2

37

1

1

7

5

Movement in audit outcomes from 2010-11 – Municipal entities

Audit opinion Improvement Unchanged Regressed

Financially unqualified with no findings

Financially unqualified with findings

Qualified

Disclaimer/ Adverse

Total 1 1

1

1

6

Unauthorised, irregular as well as fruitless and wasteful expenditure

7

Material misstatements

8

Predetermined objectives

9

Non-compliance with laws and regulations

10

Key controls

11

Root causes

• Key officials lacking minimum competencies and skills

• Lack of consequences for poor performance and transgressions

• Slow response to AGSA message and not taking ownership of key controls• Lack of political will to address

outcomes

People

Accountability Sustainability