The AGSA documents page comprises of categories of documents that relate to our customers/auditees as well as internal AGSA documents.

• Customer/ Auditee documents
  The customer or auditee documents refer to formal audit reports and associated presentations. They are generally divided into the Municipal Finance Management Act (MFMA) and Public Finance Management Act general reports.
  • Municipal Finance Management Act (MFMA) general reports
    These reports are the outcome of the audits conducted by the AGSA at all the South African Local Government entities, municipalities and municipal entities across the nine provinces.
  • Public Finance Management Act (PFMA) general reports
    These reports are the outcome of the audits conducted by the AGSA at all the South African National and Provincial government departments and state owned enterprises.
  • Special Audit reports
    The special audits reports refer to audits of performance information as well as special investigations.
• AGSA Internal documents
  The AGSA internal documents refer to all documents that have to do with the AGSA as an organisation and are generally divided into the rolling three year strategic plan and budget (business plan), the annual integrated performance report and other related documents.
• Audit guidelines
  This category comprises of documents developed by AGSA and shared with our strategic partners to share knowledge on auditing best practices. They include technical guidelines, audit directive, reporting and good practices.
• Contract Work Creditors (CWC) Documents
  This category refers to all the documents that guide the relationship of the AGSA with its partners that are contracted to assist with conducting audits on behalf of or jointly with the AGSA teams.