Ad Hoc Committee on Service Delivery 2 February 2010 Results of audits of performance information

1. Ad Hoc Committee on Service Delivery2 February 2010Results of audits of performance information Paul Serote, Corporate Executive

2. Reputation promise/mission The Auditor-General 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.

3. Audit of Performance Information – main categories of findings Non-compliance with regulatory requirementsThe scope of audit work and audit findings relate to compliance with the PFMA and Treasury Regulations pertaining to the planning, management, monitoring, review and reporting of performance information. Usefulness of performance informationAudit work focused on the consistency, relevance and measurability of planned and reported performance information. Reported performance information not reliableAudit work focused on whether the reported performance information could be traced back to the source data or documentation and whether the reported information is accurate and complete in relation to the source data, evidence or documentation. 3

4. Audit of Performance Information – main categories of findings National departments and entities 4

5. Audit of Performance Information – Results for 2008-09 Provincial departments and entities 5

6. Audit of Performance Information – Results for 2007-08 Municipalities 6

7. Way forward • National Treasury guideline on performance information • Leadership awareness of the importance of performance information (e.g. accounting officers; executive authorities; oversight structures) • Implementation partners regarding performance information (e.g. DPSA, NT) • Role of internal audit, audit committees, councillors, etc • AoPI audit opinions from AGSA in 2012

8. Thank you