The Office of the Auditor General says provincial government departments and their entities in KwaZulu-Natal continue to register “net regression” in their audit outcomes.
This is contained in a 2024-2025 audit report that the AG presented to the provincial legislature in Pietermaritzburg on Thursday.
The report recorded that the provincial Nature Conservation Board (known as Ezemvelo KZN Wildlife) and Ithala Development Finance Corporation and Ithala SOC did not submit their books for auditing due to various contingent legal matters.
“The overall audit outcomes indicate a net regression. Agriculture improved to a clean audit. However, oversight over its 100% owned public entity, the Agri Business Development Trust, was not effective. This entity was qualified and had an MI (material irregularities) on payments made to beneficiaries,” reads part of the AG’s report.
Department of health
In contrast, the AG said the Department of Health has regressed to a qualified audit opinion. This is due to management’s slow response in addressing control weaknesses related to irregular expenditure and asset management.
Furthermore, the Department of Cooperative Governance and Traditional Affairs (CoGTA) experienced a decline to an unqualified opinion with findings. Primarily due to its failure to pay creditors within the required timeframe. And the Department of Education continued to have a qualified audit opinion on completeness of irregular expenditure.
Some government officials continue to act with impunity while awarding tenders. The AG noted that some departments continue to make payments for goods that have not been received. Some pay for substandard service.
“7 Payments for goods and services not received / of poor quality / not in line with contract / to ineligible beneficiaries, 3 Unfair, uncompetitive or uneconomical procurement, 2 Interest and penalties, 1 Inefficient use of resources resulting in no/limited benefit derived for money spent,” further said the AG in the report.
The AG then asked those tasked with oversight to be rigorous and do their work.
Compliance by officials
“Accounting officers must ensure that human resource and performance management policies are applied consistently and decisively. Persistent non-compliance by officials should trigger direct accountability measures. Including recovery of losses suffered by the State.
“In addition, accounting officers must reposition information, communication, and technology (ICT) as an enabler of institutional capacity and service delivery — not merely a support function — by filling critical chief information officer roles and elevating their strategic influence within departments.
“The Standing Committee on Public Accounts and relevant Portfolio Committees should demand regular reporting on consequence management outcomes to reinforce deterrence and credibility. The audit committees and internal audit units must strongly monitor emerging risks and implementation of their recommendations.”
It added that departments with the greatest impact on service delivery should be placed under scrutiny. They should face enhanced and regular monitoring.
“Cabinet and Portfolio Committees must review performance improvement plans and progress against agreed milestones quarterly. Intervening early where regression is evident will prevent further setbacks in service delivery,” the AG concluded.
