Audit outcomes of local government Financial year ended 30 June 2012 Limpopo February 2013
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Transcript of Audit outcomes of local government Financial year ended 30 June 2012 Limpopo February 2013
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Audit outcomes of local government
Financial year ended 30 June 2012
Limpopo
February 2013
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Three-year audit outcomes - municipalities
Clean Unqualified with findings Qualified Adverse/Disclaimer
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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
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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
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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
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Unauthorised, irregular as well as fruitless and wasteful expenditure
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Material misstatements
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Predetermined objectives
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Non-compliance with laws and regulations
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Key controls
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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