The AGSA is a “chapter 9” institution, this is because its mandate is outlined in chapter 9 (sections 181 & 188) of the Constitution of the Republic of South Africa. The AGSA annually produces audit reports on all government departments, public entities, municipalities and public institutions. Over and above these entity-specific reports, the audit outcomes are analysed in general reports that cover both the Public Finance Management Act (PFMA) and Municipal Finance Management Act (MFMA) cycles. In addition, reports on discretionary audits, performance audit, and other special audits are also produced.

  • 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