KwaZulu-Natal has one metropolitan municipality, 10 district municipalities, 50 local municipalities and 11 municipal entities. All 72 auditees submitted their financial statements for the 2012-13 financial year within the prescribed timelines. Twenty-one per cent (21%) of the auditees submitted financial statements that were free from material misstatements. Forty-six per cent (46%) of the auditees prepared and submitted reliable and useful performance information that was adequately supported.

Gauteng has three metropolitan municipalities, two district municipalities, seven local municipalities and 25 municipal entities. All 37 auditees submitted their financial statements for the 2012-13 financial year for audit within the prescribed timelines. Sixty-eight per cent (68%) of auditees prepared and submitted reliable and useful financial performance information that was supported by an adequate audit trail.

Free State has one metropolitan municipality, four district municipalities, 19 local municipalities and three municipal entities. The Nala municipality’s financial statements were received too late for inclusion in the general report. Of the 26 auditees, 23 (88%) submitted their financial statements for the 2012-13 financial year within the prescribed timelines. All (100%) the financial statements and annual performance reports submitted for audit purposes contained material misstatements....

Eastern Cape has two metropolitan municipalities, six district municipalities, 37 local municipalities and 10 municipal entities. Fifty-two auditees (95%) submitted their financial statements (AFS) for the 2012-13 financial year for audit within the prescribed timelines, while Makana, Ngqushwa and Sundays River failed to do so. However, the financial statements submitted by most municipalities were again of poor quality, resulting in an unacceptable high level of material audit adjustments neede...