CONSOLIDATED GENERAL REPORT

ON NATIONAL AND PROVINCIAL AUDIT OUTCOMES FOR 2021-22

Message from
the auditor-
general

Tsakani Maluleke
Auditor-General

I am delighted to present the 2021-22 audit outcomes of the national and provincial departments, including their public entities. In this report, while still reflecting on similar matters as in past reports, we also take an in-depth look at performance information and its impact on service delivery. The insights in this report seek to demonstrate the impact that the government can make on service delivery by focusing on certain critical areas.

I am delighted to present the 2021-22 audit outcomes of the national and provincial departments, including their public entities. In this report, while still reflecting on similar matters as in past reports, we also take an in-depth look at performance information and its impact on service delivery. The insights in this report seek to demonstrate the impact that the government can make on service delivery by focusing on certain critical areas.

State of national and provincial government

In 2021-22, accounting officers and authorities managed an estimated expenditure budget of R2,58 trillion. The audit outcomes have shown a gradual upward trend since the previous administration’s term ended. Overall, 114 auditees now have a better audit outcome than in 2018-19, with 46 having a worse outcome – an overall net improvement in the outcomes of 68 auditees (17%).

Service delivery

National and provincial government are responsible for providing the basic services that the people of South Africa are entitled to as enshrined in the Constitution, such as healthcare, education, housing, safety and security, water and sanitation, social security, and an environment that is not harmful to their health and wellbeing. They must also provide essential infrastructure and programmes that enable economic opportunities and growth.

Material irregularities

We issue notifications of MIs to accounting officers and authorities to allow them to correct deficiencies, protect public finances and enhance the performance of auditees. By safeguarding and recovering resources, money saved or recovered can be redirected towards delivering much-needed services to South Africans.

Provincial information

Provincial government is responsible for approximately 28% (or R711,41 billion) of the total national and provincial budget and plays a significant role in implementing government’s service delivery priorities. Every province has a unique story and the provincial outcomes often reflect the experiences of the people in that province.

Call to action

As stated in the Reconstruction and Development Programme and reiterated in the National Development Plan, attacking poverty and deprivation must be the first priority of a democratic government. We call on all our stakeholders that play a pivotal role in the accountability ecosystem to stimulate and promote a culture of accountability that will improve service delivery and create tangible prospects for a better life for our people.

Supplementary information

What is the accountability ecosystem? What is the role of the AGSA and of the citizen in this ecosystem? What is auditing? Who do we audit? Why is it important to audit government spending? What do the different audit opinions mean? Find the answers to these questions and more.

State of national and provincial government

In 2021-22, accounting officers and authorities managed an estimated expenditure budget of R2,58 trillion. The audit outcomes have shown a gradual upward trend since the previous administration’s term ended. Overall, 114 auditees now have a better audit outcome than in 2018-19, with 46 having a worse outcome – an overall net improvement in the outcomes of 68 auditees (17%).

Service delivery

National and provincial government are responsible for providing the basic services that the people of South Africa are entitled to as enshrined in the Constitution, such as healthcare, education, housing, safety and security, water and sanitation, social security, and an environment that is not harmful to their health and wellbeing. They must also provide essential infrastructure and programmes that enable economic opportunities and growth.

Material irregularities

We issue notifications of MIs to accounting officers and authorities to allow them to correct deficiencies, protect public finances and enhance the performance of auditees. By safeguarding and recovering resources, money saved or recovered can be redirected towards delivering much-needed services to South Africans.

Provincial information

Provincial government is responsible for approximately 28% (or R711,41 billion) of the total national and provincial budget and plays a significant role in implementing government’s service delivery priorities. Every province has a unique story and the provincial outcomes often reflect the experiences of the people in that province.

Call to action

As stated in the Reconstruction and Development Programme and reiterated in the National Development Plan, attacking poverty and deprivation must be the first priority of a democratic government. We call on all our stakeholders that play a pivotal role in the accountability ecosystem to stimulate and promote a culture of accountability that will improve service delivery and create tangible prospects for a better life for our people.

Supplementary information

What is the accountability ecosystem? What is the role of the AGSA and of the citizen in this ecosystem? What is auditing? Who do we audit? Why is it important to audit government spending? What do the different audit opinions mean? Find the answers to these questions and more.

AGSA website

Audit 101

Reports

Material irregularities

The Auditor-General of South Africa is a chapter 9 institution and was established in terms of the Constitution of the Republic of South Africa. Visit our main website to find out more about the AGSA, our mandate and our function.

Educational content that aims to explain our role as an institution, our place in the accountability ecosystem and various auditing terms used within our reports.

Your one-stop site for all our public reports from the past 10 years, including general reports, special reports and our integrated annual report. All our audit insights, outcomes and information at your fingertips.

Through our expanded mandate and the material irregularity process, we strengthen accounting officers and authorities and executive authorities in their roles to prevent and deal with irregularities.