The Public Finance Management Act (PFMA) consolidated general reports are based on audit work performed on National and Provincial spheres of government i.e. departments, State owned entities etc. We focus on auditing areas that matter to achieve the country’s sustainable developmental goals and objectives.

AGSA CWC Fees; Audit methodology and related guidance - CWC. Audit directive; Reporting & good practices; Registration; Preventative Control Guides; Reporting. ... PFMA Reports. PFMA general reports - provincial; PFMA general reports - national; PFMA 2023-24; PFMA 2022-23; PFMA 2021-22; PFMA 2020 - 2021; PFMA 2019 - 2020. eBook;

PRETORIA – The Auditor-General (AG), Tsakani Maluleke, today tabled in Parliament the 2020-21 Public Finance Management Act (PFMA) audit outcomes general report. The report is a statutory and annual requirement for the AG, to report on the outcomes of the audits for the financial and performance year, which ended 31 March 2021.

Auditees in the national and provincial spheres play a key role in delivering services, driving overall government programmes (including those affecting local government), and overseeing a significant portion of the public purse.

To audit these programmes or objectives, we evaluate the information that auditees report against criteria developed from their performance management and reporting framework, which is based on the legislation, frameworks and guidelines that apply to them.

The national and provincial reports to Parliament are our audit analysis and insight on national and provincial government departments and state-owned enterprises, mostly based on the Public Finance Management Act (PFMA). We focus on auditing areas that matter to achieve the country’s sustainable developmental goals and objectives.

PFMA 2020-21 CONSOLIDATED GENERAL REPORT ON NATIONAL AND PROVINCIAL AUDIT OUTCOMES Accelerate improvements in accountability CONTENTS PAGE

In 2021-22, accounting officers and authorities managed an estimated expenditure budget of R2,58 trillion. The audit outcomes have shown a gradual upward trend since the previous administration’s term ended.

From 2018-19, provincial government showed a net improvement of 51 (31%) and national government a lesser improvement of 38 (18%). Further insights on the improvement in provincial audit outcomes are included on the provincial overview page. The improvement in audit outcomes was evident across all categories of auditees.

The Auditor-General of South Africa (AGSA) is the country’s supreme audit institution. This means that, by law, the AGSA has to audit and report on how the government is spending the South African taxpayers’ money.