PFMA 2019-20 Report

89 on national and provincial audit outcomes Expenditure of 5% or higher of the national or provincial budget is highlighted in red NATIONAL AND PROVINCIAL OVERVIEW Note: The analysis below is based on completed audits Irregular Unauthorised Fruitless and wasteful National R15,00 billion 32% of total irregular expenditure 1% of national budget Closing balance – R101,35 billion R15,43 billion 86% of total unauthorised expenditure 2% of national budget for departments Closing balance – R18,33 billion R0,88 billion 73% of total fruitless and wasteful expenditure < 1% of national budget Closing balance – R2,66 billion Eastern Cape R0,84 billion 2% of total irregular expenditure 1% of provincial budget Closing balance – R4,27 billion R1,59 billion 9% of total unauthorised expenditure 2% of provincial budget for departments Closing balance – R2,52 billion R0,04 billion 4% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,2 billion Free State R2,38 billion 5% of total irregular expenditure 5% of provincial budget Closing balance – R10,74 billion R0,35 billion 2% of total unauthorised expenditure 1% of provincial budget for departments Closing balance – R1,86 billion R0,07 billion 6% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,22 billion Gauteng R7,45 billion 16% of total irregular expenditure 5% of provincial budget Closing balance – R36,64 billion None Closing balance – R0,02 billion R0,10 billion 9% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,20 billion KwaZulu-Natal R9,75 billion 21% of total irregular expenditure 5% of provincial budget Closing balance – R44,55 billion R0,33 billion 2% of total unauthorised expenditure < 1% of provincial budget for departments Closing balance – R0,87 billion R0,02 billion 2% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,22 billion Limpopo R2,98 billion 6% of total irregular expenditure 5% of provincial budget Closing balance – R12,40 billion < R0,01 billion < 1% of total unauthorised expenditure < 1% of provincial budget for departments Closing balance – R0,06 billion R0,03 billion 3% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,61 billion Mpumalanga R2,49 billion 5% of total irregular expenditure 5% of provincial budget Closing balance – R11,32 billion R0,06 billion < 1% of total unauthorised expenditure < 1% of provincial budget for departments Closing balance – R0,94 billion R0,01 billion 1% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,04 billion Northern Cape R1,44 billion 3% of total irregular expenditure 7% of provincial budget Closing balance – R13,29 billion R0,02 billion < 1% of total unauthorised expenditure < 1% of provincial budget for departments Closing balance – R0,98 billion R0,01 billion 1% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,15 billion North West R4,02 billion 9% of total irregular expenditure 7% of provincial budget Closing balance – R27,17 billion R0,2 billion 1% of total unauthorised expenditure < 1% of provincial budget for departments Closing balance – R0,63 billion R0,02 billion 2% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – R0,24 billion Western Cape R0,28 billion 1% of total irregular expenditure < 1% of provincial budget Closing balance – R0,30 billion None Closing balance – none < R0,01 billion < 1% of total fruitless and wasteful expenditure < 1% of provincial budget Closing balance – < R0,01 billion