In this, my final general report as auditor-general, I reflect on

(a) the pattern of positive outcomes starting to emerge

(b) the need for newly introduced interventions to be sustained

(c) a reiteration of the value of strengthening key controls

(d) the expectations and role of key role players in giving assurance, and realising the full potential of the portfolios they oversee.

Overall, this year’s audit outcomes of all national and provincial departments and public entities reflect an improvement. We are seeing small but welcome improvements in the opinions on financial statements, the quality of the annual performance reports and the degree of compliance with legislation.

While some areas, such as non-compliance with legislation, remain a greater concern than others, we are starting to see the blossom and, in some cases, the fruit of leaders giving time and careful attention to the messages in previous audit reports and general reports. In particular, focusing the attention of their managers on attending earnestly to the key daily and monthly duties of processing, monitoring and reporting, is a foundation point that needs constant attention.

In my opinion, strengthening these basic internal controls and disciplines will also have a significant impact on the audit outcomes of those auditees that are struggling to improve the quality of their financial and performance reports and will prevent non-compliance. I am convinced that the roles played by the National Treasury, the provincial treasuries and the Department of Public Service and Administration are crucial in this regard. They could help to institutionalise the controls through the legislation being developed and by providing monitoring and support through guidance, standard operating procedures and capacity building.