CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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CONSOLIDATED GENERAL REPORT on NATIONAL and PROVINCIAL audit outcomes

PFMA 2011-12Clean Audits

CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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Ourreputation promise/mission

The Auditor-General of South Africa (AGSA) has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa,

it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the

public sector through auditing, thereby building public confidence.

CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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CLEAN AuDITS 2011-12

Clean audit = unqualified financial statements with no material findings on predetermined objectives or compliance with laws and regulations

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DEPARTMENT

Environmental AffairsPublic EnterprisesPublic Service Commission

PuBLIC ENTITY

AEC-Amersham (Pty) LtdArecsa Human Capital (Pty) LtdArmscor Defence Institutes (Pty) LtdBanking Sector Education and Training Authority (BANKSETA)Chemical Industries Education and Training AuthorityCompanies TribunalCouncil for Medical SchemesCouncil for Mineral Technology (Mintek)Council for Scientific and Industrial Research (CSIR)Council on Higher EducationCyclotope (Pty) LtdEducation, Training and Development Practices Sector Education and Training AuthorityEnergy Africa RehabilitationErasmusrand Eiendomme (Pty) Ltd

PuBLIC ENTITY

Erf 706 RietfonteinFinance and Accounting Services Sector Education and Training AuthorityFinancial Services BoardFluoro Pack (Pty) LtdFluoropharm (Pty) LtdFreedom Park TrustGamma Film Industries (Pty) LtdGammatec NDT Supplies (Pty) LtdHuman Sciences Research CouncilIndependent Regulatory Board for AuditorsInstitute for Maritime Technology (Pty) LtdInternational Frontier Technologies (Interfront) SOC LtdiSimangaliso Wetland Park Authority Iziko Museums of Cape TownKlippoortje Koolmyne (Pty) LtdKwaZulu-Natal MuseumKwaZulu-Natal Performing Arts CompanyLand and Agricultural Bank of South AfricaLuthuli MuseumMahne’s Areas (Pty) LtdMarket Theatre FoundationMedia, Information and Communication Technologies Sector Education and Training AuthorityMINDEV (Pty) LtdMining Qualifications Sector Education and Training Authority

NATIONAL CLEAN AuDITS 2011-12

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NATIONAL CLEAN AuDITS 2011-12

PuBLIC ENTITY

Msunduzi/Voortrekker MuseumNational Agricultural Marketing CouncilNational Research FoundationNTP Logistics (Pty) LtdNTP Radiosotopes (Pty) Ltd Oospark (Pty) LtdPelchemPetroleum Oil and Gas Corporation of SA (Namibia) (Pty) LtdPetrosa Brass (Pty) LtdPetrosa Gryphon Marin Permit (Pty) LtdPetrosa Iris (Pty) LtdPetrosa Sudan (Pty) LtdPetrosa Synfuels International (Pty) LtdPetrosa Themis (Pty) LtdPresident’s FundProject Development FacilitySA Bureau of Standards (SABS)Small Enterprise Development AgencySouth Africa Diamond and Precious Metals RegulatorSouth African Agency for Promotion of Petroleum Exploration and Exploitation (Pty) LtdSouth African Defence Force FundSouth African Housing Fund

PuBLIC ENTITY

South African National AIDS TrustSouth African National Energy Research Institute (Pty) LtdSouth African National ParksSouth African Qualifications AuthoritySouth African Revenue Services (Administered Revenue)South African Revenue Services (Own Account)South African Social Security Agency (SASSA)South African Weather ServicesSportsrand (Pty) LtdState Diamond TraderTechnical Assistance unitTechnology and Human Resources for Industry ProgrammeThe South African National Roads Agency Limitedunemployment Insurance Fund

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FREE STATE CLEAN AuDITS 2011-12

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DEPARTMENTFree State Provincial Legislature

Free State Provincial Treasury

Office of the Premier

PuBLIC ENTITYJames Robertson Bursary Fund

Nature Conservation Trust Fund

Private Patients Fund Trust

Recreation Fund Trust

Thomas Robertson Bursary Fund

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GAuTENG CLEAN AuDITS 2011-12

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PuBLIC ENTITY

AIDC Development Centre

Cradle of Humankind Trading Entity

Dinokeng World Heritage Trading Entity

Gauteng Partnership Fund

Greater Newtown Development Company

Industrial Development Zone

The Innovation Hub

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KWAZuLu-NATAL CLEAN AuDITS 2011-12

DEPARTMENTArts and Culture

KwaZulu-Natal Provincial Treasury

PuBLIC ENTITYAmafa aKwazulu-Natali

KZN Political Parties’ Fund

Natal Joint Municipal Pension Fund (Provident)

Natal Joint Municipal Pension Fund (Retirement)

Natal Joint Municipal Pension Fund (Superannuation)

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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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LIMPOPO CLEAN AuDITS 2011-12

PuBLIC ENTITY

Centennial Trading Company 145

Limpopo Housing Board

Mukumbani Tea Estate

Mutale Agric Estate

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MPuMALANGA CLEAN AuDITS 2011-12

DEPARTMENTFinance

Office of the Premier

PuBLIC ENTITYMpumalanga Gambling Board

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NORTH WEST CLEAN AuDIT 2011-12

PuBLIC ENTITY

North West Gambling Board

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WESTERN CAPE CLEAN AuDITS 2011-12

DEPARTMENTCommunity Safety

Environmental Affairs and Development Planning

Western Cape Provincial Legislature

Western Cape Provincial Treasury

PuBLIC ENTITYCape Medical Depot

Destination Marketing Organisation (t/a Cape Town Routes unlimited)

The Heritage Western Cape

Western Cape Cultural Commission

Western Cape Gambling and Racing Board

Western Cape Language Committee

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CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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over

view

of f

ull r

epor

tMessage from

the Auditor-General

Slow progress towards clean audits with more regressions than

improvements (Part 1)

117 auditees achieved clean audits (Part 1)

Some progress made towards improving the reliability and usefulness of

service delivery reporting

(Part 1)

High levels of unauthorised, irregular as well as fruitless and

wasteful expenditure(Part 1)

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38

39

9169

Continuing high level

of non-compliance

with laws and

regulations(Part 1)

79

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Audit outcomes of ministerial portfolios and commitments made

for improvement(Part 2)

Audit outcomes and weaknesses in implementation of key national programmes in Health, Human Settlements, Education, Social

Development and Public Works sectors(Part 3)

The audit outcomes of 3 provinces

regress (Part 4)

Indications of financial health issues at some

departments and public entities

(Part 1)

HR and IT management needs further attention

(Part 1)

Executive leadership, coordinating institutions and legislative oversight should

strengthen their contributions(Part 1)

Auditees’ internal control systems are not improving

(Part 1)106 168

178

428

470

115

138

– Visit our website, – www.agsa.co.za,

– to view the complete

– Consolidated general report on the 2011-12 national and provincial audit outcomes.

CONSOLIDATED gENErAL rEpOrT ON NATIONAL AND prOVINCIAL AUDIT OUTCOmES Of 2011-12

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– RP07/2013 – ISBN: 978-0-621-41523-0

– Visit our website, – www.agsa.co.za,

– to view the complete

– Consolidated general report on the 2011-12 national and provincial audit outcomes.