1. Consolidated Local Government audit outcomes 2009-10
Municipalities and municipal entities
Presentation to SCOAG
June 2011

2. MFMA audit outcomes 2009-10 Summary of audit outcomes as at 31 January 2011
Municipalities*
Municipal entities
Disclaimer 53
103 5 8
Adverse 7 10
Qualified 50 4
Financially unqualified with findings on predetermined objectives and/or compliance with laws and regulations
120
113 29 42
Financially unqualified with no findings on predetermined objectives or compliance with laws and regulations 1
Total number of audits reported on
237
280 49 55
Number of audit reports not issued by 31 January 2011 46 3
Total number of audits
283 54 56
Findings arising from the AGSA’s other legal reporting responsibilities:
Predetermined objectives
219
256 27 32
Compliance with laws and regulations
224
231 38 47
* Municipalities: based on consolidated financial statements where applicable

3. MFMA audit outcomes 2009-10 Provincial audit outcomes - Municipalities

4. MFMA audit outcomes 2009-10 Provincial audit outcomes – Municipal entities

5. MFMA audit outcomes 2009-10 Movement in audit outcomes over 2008-09 financial year – Municipalities
* Findings on predetermined objectives and compliance with laws and regulations

6. MFMA audit outcomes Movement in audit outcomes over financial year – Municipal entities
* Findings on predetermined objectives and compliance with laws and regulations

7. MFMA audit outcomes 2009-10 Salient aspects of provincial audit outcomes  

8. MFMA audit outcomes Movements in financial statement qualification findings – Municipalities (110) 58
* Municipalities: based on consolidated financial statements where applicable

9. MFMA audit outcomes Findings arising from the AGSA’s other legal reporting responsibilities – Municipalities*
* Municipalities: based on consolidated financial statements where applicable
** Findings on predetermined objectives and/or compliance with laws and regulations

10. MFMA audit outcomes 2009-10 Predetermined objectives reporting findings

11. MFMA audit outcomes 2009-10 Top findings on compliance with laws and regulations – Municipalities*
* Municipalities: based on separate financial statements

12. MFMA audit outcomes Unauthorised, irregular, and fruitless and wasteful expenditure – Municipalities and municipal entities
Municipalities: based on consolidated financial statements where applicable

13. MFMA audit outcomes The impact on audit outcomes of management being given the opportunity to correct material misstatements during the audit

14. MFMA audit outcomes 2009-10 Assistance provided by consultants (Financial statement-related)

15. MFMA audit outcomes 2009-10 Findings on information systems audits – Municipalities

16. MFMA audit outcomes 2009-10 Municipalities and municipal entities with funding concerns

17. MFMA audit outcomes 2009-10 Analysis of drivers of improved audit outcomes at the time of the audit
Municipalities: based on separate financial statements

18. MFMA audit outcomes 2009-10 Drivers of improved audit outcomes – Leadership
Municipalities: based on separate financial statements

19. MFMA audit outcomes Drivers of improved audit outcomes – Financial and performance management
Municipalities: based on separate financial statements

20. MFMA audit outcomes 2009-10 Drivers of improved audit outcomes – Governance
Municipalities: based on separate financial statements

21. MFMA audit outcomes Assessment of commitments from key role players to address audit outcomes
Intervention required
In progress
Good progress
Not applicable

22. Intervention required
MFMA audit outcomes Areas of focus needed from national key role players to address audit outcomes at the time of the audit
Intervention required
In progress

23. Supply chain management Predetermined objectives
MFMA audit outcomes Recommendations and action plans from SCOAG -1
Supply chain management
Predetermined objectives

24. MFMA audit outcomes 2009-10 Recommendations and action plans from SCOAG-2
Financial management
Turnaround plans

25. Human resource management
MFMA audit outcomes Recommendations and action plans from SCOAG-3
IT Controls
Human resource management

26. Municipalities under administration Governance structures
MFMA audit outcomes Recommendations and action plans from SCOAG
Use of consultants
Municipalities under administration
Governance structures

27. Additional slides relating to 2009/2010 PFMA audit outcomes

28. PFMA audit outcomes 2009-10 Movement in audit outcomes over 2008-09 financial year – Departments

29. PFMA audit outcomes 2009-10 Movement in audit outcomes over 2008-09 financial year – Public entities

30. PFMA audit outcomes Movement in audit outcomes over financial year – Constitutional institutions