Auditor-General of South Africa other
Official source
Source domain: agsa.co.za
Collected on 26 June 2026
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What this means
What this document offers
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Access to Special Audit Reports/Investigations
AGSA publishes special audit reports and investigations on specific topics or areas of concern, such as real-time audits conducted during emergencies like the Covid-19 pandemic, discretionary audits, and major performance audits. These reports focus on critical issues affecting public spending and governance.
- Who it is for
- government departments, public entities, municipalities, civil society organisations, and the public
- How to act on it
- Visit the AGSA website and navigate to the 'Reports' section to access the documents
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Special audit reports/investigations
Access to Consolidated General Reports (PFMA and MFMA)
The Auditor-General of South Africa (AGSA) provides consolidated general reports that offer an overall analysis of audit outcomes for national and provincial government departments and public entities under the Public Finance Management Act (PFMA), and for local government (municipalities and municipal entities) under the Municipal Finance Management Act (MFMA). These reports assess financial management, compliance with legislation, and performance against objectives.
- Who it is for
- government departments, public entities, municipalities, civil society organisations, researchers, and the general public
- How to act on it
- Visit the AGSA website and navigate to the 'Reports' section to access the documents
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Consolidated General reports (PFMA and MFMA)
Access to Archived Reports
AGSA maintains a repository of previously published reports, including historical general, performance, investigation, and special audit reports. These archived documents allow for long-term tracking of public sector performance and accountability trends.
- Who it is for
- researchers, civil society organisations, journalists, government officials, and the public
- How to act on it
- Visit the AGSA website and navigate to the 'Archived reports' section
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Archived reports
Access to Annual Reports
AGSA's annual reports provide a comprehensive overview of the organisation's activities, audit outcomes, strategic direction, and financial performance over the reporting period. They serve as a key accountability tool for stakeholders.
- Who it is for
- government departments, public entities, civil society organisations, parliamentarians, and the general public
- How to act on it
- Visit the AGSA website and navigate to the 'Reports' section to access the documents
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Annual reports
Access to Performance Audit Reports
Performance audit reports assess how effectively and efficiently government departments and public entities manage resources and achieve their objectives. These reports evaluate performance against predetermined goals and highlight areas for improvement.
- Who it is for
- government departments, public entities, municipalities, civil society organisations, and the public
- How to act on it
- Visit the AGSA website and navigate to the 'Reports' section to access the documents
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Auditing Performance audit reports Investigation reports Special audit reports Annual reports
Access to Entity-Specific Audit Reports
Each department, public entity, and municipality receives an entity-specific audit report from AGSA. These reports contain the formal audit opinion on the quality of the entity’s financial statements, findings on the reliability of performance reports, and compliance with key legislation such as the PFMA and MFMA.
- Who it is for
- individual government departments, public entities, and municipalities
- How to act on it
- Visit the AGSA website and navigate to the 'Reports' section to access the documents
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Issued for each individual auditee (departments, public entities, and municipalities). These contain the formal audit opinion on the quality of their financial statements , findings on the usefulness and reliability of their performance reports against predetermined objectives, and findings on compliance with key legislation .
Facts
Reference
https://www.agsa.co.za/reports
Key Takeaways
- Parties: Auditor-General South Africa (AGSA)
- Report types: General reports, performance audits, investigation reports, special reports, annual reports
- Focus areas: National government, provincial government, local government, public entities
- Legislation: Public Finance Management Act (PFMA), Municipal Finance Management Act (MFMA)
- Purpose: To provide oversight, transparency, and accountability in public spending
- Date: 2026