North West’s MFMA 2012-13 audit outcome highlights North West has four district municipalities, 19 local municipalities and four municipal entities. All auditees submitted their financial statements for the 2012-13 financial year for audit within the prescribed timelines. These auditees spent R3,0 billion on employee costs (including councillor remuneration) and R9,6 billion on other operational expenditure (goods and services) during 2012-13. The total capital expenditure was R2,4 ...

Mpumalanga has three district municipalities and 18 local municipalities. All 21 auditees submitted their financial statements and annual performance reports for the 2012-13 financial year for auditing within the prescribed timelines. The overall total expenditure of Mpumalanga municipalities amounted to R11,7 billion for the 2012-13 financial period. This amount is made up of R3,2 billion in payroll costs (including councillors), R6,4 billion for goods and services and R2,1 billion in capit...

Limpopo has five district municipalities, 25 local municipalities and 2 municipal entities. At the date of finalisation of the general report, the results of six municipalities and one municipal entity were not yet available. Of the total of 25 auditees reported on, only 12% had prepared and submitted reliable and useful financial performance information that was supported by an adequate audit trail.

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....