Unqualified opinion no findings the audi torgeneral can state, without reservation, that the financial statements of. The auditor general has presented the western cape education department with a clean audit for the 20142015 financial year. Jun 21, 2017 the expenditure budget for local government in 201516 was r378 billion but municipalities with clean audit opinions represent only 19% r709 billion of this amount the auditor general of. An audit of salt lake countys surplus property disposal. This report of the comptroller and auditor general of india cag.
Auditor general kimi makwetu spoke on the findings at a press briefing in pretoria. You will need the free adobe acrobat reader to view and print them. The clean audit means the wceds 20142015 financial statements were free from material misstatements and there were no material findings on reporting on performance objectives or noncompliance with legislation. The state provides a data download each month from irms which details information of payments and refunds which is compared to the retail registered business report. Financial management and mfma implementation national treasury. Auditor generals report 6 public accounts of trinidad and tobago 2016 s mission of report ub. This would allow staff time to focus on researching companies that do not. Chapter i gives a brief introduction while chapters ii to xvii present detailed audit observations. Indian lake ems joint ambulance district logan county regular. That s exactly what happened in 2015 at hildline, pennsylvania s childabuse hotline. The report showed that 49 municipalities achieved clean audits. Financial reports, auditor general report, performance audit. Management act mfma, together with the municipal structures. In 201516, we rated the financial health of 65% of the municipalities as either.
The report on the municipal audits for the 201415 financial year that was released by kimi makwetu, auditor general ag last wednesday, paints a bleak picture with ten municipalities receiving unqualified outcomes with findings, 14 qualified with findings and one with an adverse finding. The following reports are available for download in pdf. Again no clean audits for lim municipalities polokwane observer. Mohokare local municipality service delivery report. This report contains the actions we have taken in 2015 to reduce our greenhouse gas emissions and our plans to continue reducing. No municipality in the free state achieved a clean audit. A high percentage of clean audit opinions will free. The report shows the audit outcomes of 263 municipalities and 51 municipal entities. Only nine new municipalities out of 263 achieved clean audits. The net current liability position of local free state municipalities, which are primarily responsible for service delivery, is r2. The auditorgeneral terence nombembe has released his report on the audit outcomes of local government, and the picture is still very bleak.
General public warehouse sales private negotiated sales scrap sales by competitive bid disposal at the county landfill audit scope and objectives our audit objective was to determine if the internal controls over the countys surplus property disposal function are adequate, functioning as management intended, and comply. Auditor generals comments 3 report highlights 5 summary 6 summary of recommendations 8 response from the ministry of justice 9 background 11 fmep contract history. General report on the local government audit outcomes for 201516. Overseen by the state department of human services dhs, hildline is the hub through which all child abuse is reported in pennsylvania. Issue of nonaddressed recommendations from the auditor. The intent of title 30a chapter 223 section 5823 is to document in maine state law, that government auditing standards promulgated by the u. Unqualified opinion no findings the audi tor general can state, without reservation, that the financial statements of. The annual report of the financial year 20142015 was adopted by council in january 2016.
Municipalities and regional school districts are required to submit their audited financial statements by the deadline stated in the general laws. Auditor general report volume iii december 2015 volume iii this volume focuses on matters arising from the annual financial audit of the provincial government and crown agencies including observations on pension plans, administration of school raised funds, and the financial audit of the new brunswick lotteries and gaming corporation. Saftu shocked by auditorgenerals report on municipalities. Quarterly report of auditorgeneral 31 december 2005. Office of the auditor general declaration statement. Report of the comptroller and auditor general of india.
Chapter 3 compliance audit paragraphs pdf file that opens in new window. Consolidated general report on the audit outcomes of local government 201415 16 executive summary over the past five years from the period 201011 to 201415 municipalities in south africa have reported a steady improvement in audit outcomes, with 53% having improved, while % regressed and 34% remained unchanged. The auditor general assessed 263 municipalities and 51 municipal entities. Local municipalitieskzn286 nkandlakzn286 nkandla audit report 201516. The auditor general s report provides a summary of the results of the audits, highlights the financial performance, key issus of the audit opinions, and other significant governance, internal control and financial management issues in sagcs for the year ending 30 june 2012. Independently, and in accordance with applicable professional standards, the auditor general. Releasing his 201516 local government audit outcomes report. The worst performing provinces were the north west, free state and northern cape. Auditorgeneral laments lack of accountability as he. West and mangaung free state have approved processes for considering. Township of east windsor east windsor, new jersey report on the financiul statemenls we have audited the financial statements regulatory basis of the various funds of the township of east windsor in the county of mercer the township as of, and for the years ended december 31,2074 and. Volume i focuses on matters arising from the annual financial audit of the provincial government and crown agencies. Bulletin 2015001 auditor of state bulletin date issued. For the financial year 201516, in addition to the audit of the government financial.
This report shall be submitted to the auditorgeneral on forms prescribed by the department of legislative audit. The auditor general of south africa agsa audited 257 municipalities and 21 municipal entities for the 201718 financial year. Jun 21, 2017 the auditorgeneral has laid bare the financial performance of municipalities for the financial year 201516 revealing the good the bad and the ugly. Auditor general of ri information for municipalities. Gila county transportation excise tax performance audit. Report of the auditor general on the public accounts of the. Pdf contribution of recordkeeping to audit opinions. Local municipalities kzn286 nkandlakzn286 nkandla audit report 2015 16. A total of 49 municipalities achieved clean audits.
I am pleased to provide the auditor generals annual report for the period november 1, 2015, through october 31, 2016. The south african federation of trade unions is shocked by the report to parliament by auditorgeneral ag, kimi makwetu, which revealed that irregular expenditure by municipalities in the 201617 financial year increased by 75% over just one year, to reach a massive r28. The issue when exporting a pdf via email, the information in the document isnt formatted correctly resulting in information not being displayed. The auditor generals report provides a summary of the results of the audits, highlights the financial performance, key issus of the audit opinions, and other significant governance, internal control and financial management issues in sagcs for the year ending 30 june 2012. Johannesburg the 2015 16 auditor general report on the local government audit outcomes revealed that 49 municipalities obtained clean audits, while 25 received disclaimed opinions. Statements, ago carried out financial statements audits of. The auditorgeneral of south africa has a constitutional mandate and, as the. No clean audits for free state municipalities the mail. Pennsylvania department of the auditor general reports. As of our last followup report in january 2011, the county had not implemented eight recommendations related to its highway and street expenditures and. According to the report, there are three main reasons. Using a fo rmula to compare the two reports would reduce reliance on the manual process.
Bulletin 2015 001 auditor of state bulletin date issued. The last full municipal audit, for 20172018, showed that unauthorised, irregular, fruitless and wasteful expenditure at municipalities has reached r122billion read more impossible choices in. This report is being submitted to the speaker of the house of representatives, the president of the senate and the minister of finance in accordance with the requirements of section 116 4 of the constitution of the republic of trinidad and tobago. Municipalities may subtract the annual revenue received from any municipal enterprise or utility system except utility systems defined in 9401 from total annual revenue, if the municipal enterprise or utility is audited separately. All aos financial audit staff all agricultural societies all airports all county boards of health all cemeteries all community improvement corporations all conservancy districts all convention and visitors bureaus. Auditorgeneral reports marginal improvements in local. The ag named north west, the northern cape and the free state as the provinces with. Makana final annual report 2020 14 access to information the information on this site fulfils the municipalities constitutional obligation, in terms of south africas promotion of access to information act no. The auditorgeneral has laid bare the financial performance of municipalities for the financial year 201516 revealing the good the bad and the ugly. The good the bad and the ugly the auditorgenerals report. Deputy chief executive officer gave an overview of the financial state of each of the free state municipalities. This is the 2015 carbon neutral action report for office of the auditor general. Recommendations from the auditor general in kosovo 2015.
Program fee revenue exceeds program costs and is misapplied 1. In addition, reports on discretionary audits, performance audit, and other special audits are also produced. On 21 st june 2017 the minister of finance and economic development laid the report of the auditor general for the financial year ended december 31, 2016 on appropriation accounts, finance and revenue statements and fund accounts before the house of assembly in terms of section 12 1 of the audit office act chapter 22. Auditor general laments lack of accountability as he releases declining local government audit results cape town the auditor general ag, kimi makwetu, today reported an overall deterioration in the audit results of south africas municipalities for 201617. The south african federation of trade unions is shocked by the report to parliament by auditor general ag, kimi makwetu, which revealed that irregular expenditure by municipalities in the 201617 financial year increased by 75% over just one year, to reach a massive r28. A report presents summary statistical data on all local government pension plans and provides analysis to increase the awareness of local government retirement issues and trends.
Jun 21, 2017 the report shows the audit outcomes of 263 municipalities and 51 municipal entities. This senior project is brought to you for free and open access by the thesis dissertation. County transportation excise tax performance audit report, which included audit recommendations see report no. In dihlabeng, for example, where 46 staff members were currently suspended, consumer debt levels had increased in the past financial year, audit reports had not been submitted for the past two years. Chapter 4 perspectives of the office of the auditor general oag and.
Shortly before the council meeting on thursday, but more than a month later than in previous years, the auditor general ag kimi makwetu issued an. Read report 2017 disclaimer of opinion no report available 2016 unqualified emphasis of matter items read report 2015 unqualified emphasis of matter items read report diy ouknw. Government accountability office must be used when required by the u. Johannesburg the 201516 auditor general report on the local government audit outcomes revealed that 49 municipalities obtained clean audits, while 25 received disclaimed opinions. The report showed that 14 municipalities lost their clean audit opinions and only nine joined the category of clean audits. Municipalities and regional school districts are required to submit their audited financial statements by. Auditorgeneral reveals shocking state of south africas.
Jun 10, 2015 the net current liability position of local free state municipalities, which are primarily responsible for service delivery, is r2. Of the audited municipalities, the audit outcomes of 63 regressed. The improvement in the audit outcomes of municipalities with 15% improving, % regressing and 67% remaining unchanged. The expenditure budget for local government in 201516 was r378 billion but municipalities with clean audit opinions represent only 19% r709 billion of. Jan 29, 2016 shortly before the council meeting on thursday, but more than a month later than in previous years, the auditor general ag kimi makwetu issued an unqualified audit report for the city of tshwane. Auditorgeneral reports a noticeable, improving trend in. Jul 23, 2012 the auditor general terence nombembe has released his report on the audit outcomes of local government, and the picture is still very bleak. On the audit outcomes of the free state local government 201011 credibility of information in the eyes of audit committee section 4. Report of the auditor general public accounts of trinidad. Municipal finance management act mfma general reports these reports are the outcome of the audits conducted by the agsa at all the south african local government entities, municipalities and municipal entities across the nine provinces.
Clarification of title 30a chapter 223 section 5823. Pdf at the end of every audit cycle the auditorgeneral of south africa agsa publishes. Auditor general reports an overall, encouraging fiveyear improvement in local government audit results pretoria the auditor general ag, kimi makwetu, today reported an encouraging improvement in the audit results of south africas municipalities over the past five years releasing his report on local government audit outcomes for the 201415 financial year, makwetu revealed that. As of our last followup report in january 2011, the county had not implemented eight recommendations related to its highway and street expenditures and travel policies.
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