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Consolidated Local Government audit outcomes 2009-10 Municipalities and municipal entities

Consolidated Local Government audit outcomes 2009-10 Municipalities and municipal entities Presentation to SCOAG June 2011. MFMA audit outcomes 2009-10 Summary of audit outcomes as at 31 January 2011. * Municipalities: based on consolidated financial statements where applicable.

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Consolidated Local Government audit outcomes 2009-10 Municipalities and municipal entities

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

  2. MFMA audit outcomes 2009-10Summary of audit outcomes as at 31 January 2011 * 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 2009-10Movement in audit outcomes over 2008-09 financial year – Municipalities * Findings on predetermined objectives and compliance with laws and regulations

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

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

  8. MFMA audit outcomes 2009-10Movements in financial statement qualification findings – Municipalities (110) 58 * Municipalities: based on consolidated financial statements where applicable

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

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

  12. MFMA audit outcomes 2009-10Unauthorised, irregular, and fruitless and wasteful expenditure – Municipalities and municipal entities Municipalities: based on consolidated financial statements where applicable

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

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

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

  19. MFMA audit outcomes 2009-10Drivers of improved audit outcomes – Financial and performance management Municipalities: based on separate financial statements

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

  21. MFMA audit outcomes 2009-10Assessment of commitments from key role players to address audit outcomes

  22. MFMA audit outcomes 2009-10Areas of focus needed from national key role players to address audit outcomes at the time of the audit

  23. Supply chain management Predetermined objectives MFMA audit outcomes 2009-10Recommendations and action plans from SCOAG -1

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

  25. MFMA audit outcomes 2009-10Recommendations and action plans from SCOAG-3

  26. Use of consultants Municipalities under administration Governance structures MFMA audit outcomes 2009-10Recommendations and action plans from SCOAG

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

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

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

  30. PFMA audit outcomes 2009-10Movement in audit outcomes over 2008-09 financial year – Constitutional institutions

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