PFMA 2019-20 Report

on national and provincial audit outcomes 23 Unchanged Improved Regressed Movement of 5% or less: Slightly improved Improved Regressed Slightly regressed note that the percentages are calculated based on all completed audits of 383 auditees, unless indicated otherwise – such as in the following instances: - We applied a reduced audit approach at seven auditees in response to the disclaimed opinions they receive year after year and the general limitations experienced in performing audits in these environments. In some areas such as assurance providers where we report on internal audit and audit committees, the percentages are calculated based on only 376 of the completed audits (or fewer, in some cases). The auditees where we applied a reduced audit approach are: Ehlanzeni Technical and Vocational Education and Training College (MP), Tshwane North Technical and Vocational Education and Training College (GP), Golden Leopard Resorts (NW), GL Resorts (NW – subsidiary of Golden Leopard Resorts), North West Development Corporation, National Library of South Africa, and Mmabana Arts, Culture and Sport Foundation (NW). - In section 5, we also highlight the outcomes of audits concluded since our initial cut-off date of 30 November 2020. • To determine the movements from the previous year, we compared the results of the completed audits for departments and public entities with their results in 2018-19. These movements are depicted as follows: We use the following icons in this report to indicate: Explanations of terminology – we also explain more about our audit process and terminology in section 7 What we have found