PFMA 2019-20 Report

81 on national and provincial audit outcomes Improvement in quality of published performance reports PERFORMANCE REPORTS Performance reports prepared 100% (317) 100% (315) 100% (159) 100% (158) Quality of performance reports submitted for auditing 39% (125) 31% (97) 34% (54) 45% (71) Quality of published performance reports 71% (226) 60% (190) 63% (100) 80% (126) Achievement reported not reliable 23% (74) 33% (103) 34% (54) 13% (20) Performance reporting not useful 18% (56) 23% (71) 23% (36) 13% (20) No underlying records or planning documents 2% (5) 3% (8) 1% (2) 2% (3) TARGET MOVEMENT MOVEMENT 2019-20 2019-20 with movement with movement 2019-20 2019-20 2018-19 2018-19 DEPARTMENTS DEPARTMENTS PUBLIC ENTITIES PUBLIC ENTITIES PERFORMANCE REPORTS PREPARED QUALITY OF PERFORMANCE REPORTS SUBMITTED FOR AUDITING QUALITY OF PUBLISHED PERFORMANCE REPORTS Number Movement Number Movement Number Movement National 161 (100%) 71 (44%) 128 (80%) Eastern Cape 21 (100%) 10 (48%) 15 (71%) Free State 13 (100%) 2 (15%) 5 (38%) Gauteng 21 (100%) 11 (52%) 15 (71%) KwaZulu-Natal 21 (100%) 5 (24%) 14 (67%) Limpopo 15 (100%) 6 (40%) 8 (53%) Mpumalanga 16 (100%) 3 (19%) 10 (63%) Northern Cape 12 (100%) 3 (25%) 8 (67%) North West 18 (100%) 1 (6%) 6 (33%) Western Cape 19 (100%) 13 (68%) 17 (89%) Total 317 (100%) 125 (39%) 226 (71%) NATIONAL AND PROVINCIAL VIEW FINDINGS ON PERFORMANCE REPORTS 101 auditees (32%) had no material findings only because they corrected all misstatements identified during the audit Most common usefulness findings Not well defined Reasons reported for variances not reliable Not verifiable Not consistent 10% 5% 5% 5% Outcomes of less than 50% are highlighted in red