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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
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
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
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
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
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