PFMA 2019-20 Report

77 on national and provincial audit outcomes (40 of the 48 outstanding audits reported in 2018-19 were completed by the date of this report) AUDITS SUBSEQUENTLY FINALISED AS AT 5 MARCH 2021 MOVEMENT FROM PREVIOUS YEAR’S AUDIT OUTCOME 2019-20 AUDIT OUTCOMES Audit opinion Performance reports Compliance with legislation Department of Agriculture and Rural Development (LP) Compensation Fund Department of Health (LP) Independent Development Trust Independent Electoral Commission Land and Agricultural Development Bank of South Africa National Lotteries Commission National Regulator for Compulsory Specifications National Skills Fund National Treasury NTP Radioisotopes Safety and Security Seta Trans-Caledon Tunnel Authority Denel South African Forestry Company Gammatec NDT Supplies Road Traffic Infringement Agency Department of Environmental Affairs Gauteng Enterprise Propeller Agricultural Land Holding Account Northern Cape Urban TVET College Government Printing Works Department of Health (WC) Office of the Premier (LP) Pelchem Provincial Legislature (NC) South African Nuclear Energy Corporation Water Trading Entity Department of Human Settlements (FS) Department of Public Works, Roads and Infrastructure (LP) OUTSTANDING AUDITS Cut-off date for inclusion of 2019-20 audit outcomes in this report was 30 November 2020 REASONS FOR 44 OUTSTANDING AUDITS Auditee delays/inefficiencies – 11 (25%) Annual financial statements outstanding – 11 (25%) Disagreement on technical/legal matters – 11 (25%) Covid-19-related information delays – 7 (16%) Annual financial statements submitted late – 4 (9%) RESULTS OF 30 AUDITS SUBSEQUENTLY FINALISED AS AT 5 MARCH 2021 7 9 2019-20 3 13 5 9 Unqualified with no findings Qualified with findings Unqualified with findings Adverse with findings Disclaimed with findings Outstanding audits -2