The AGSA submits its first Unesco audit

PRETORIA – The Auditor-General of South Africa (AGSA) has successfully completed and submitted its first audit report of the United Nations Educational, Scientific and Cultural Organization (Unesco) since its appointment as the agency’s external auditor in 2023.

Unesco received an unqualified audit (popularly known as a “clean audit” locally) from South Africa’s national audit office for the financial year ended 31 December 2024.

The AGSA recently presented the audit report to the 43rd Unesco General Conference in Samarkand, Uzbekistan. This followed the earlier tabling of the report at the 220th session of the executive board at Unesco’s Paris headquarters.

Unesco commends the AGSA for its ‘depth, robust and quality insights’

In accepting the report, the executive board conveyed its appreciation for the AGSA’s work during its inaugural year as Unesco’s external auditor. It (the board) highlighted the “depth and quality of the insights provided”, noting that these “will be instrumental in strengthening Unesco’s internal control environment and governance mechanisms, thereby enhancing the organisation’s ability to deliver on its mandate”.

Furthermore, the board commended the AGSA for “adopting a comprehensive approach that extended beyond the audit of financial statements to include performance management considerations” and recognised the recommendations issued by the AGSA as “robust and forward-looking”.

Auditor-General (AG) Tsakani Maluleke says the national audit office’s successful delivery and presentation of the audit report “affirms the AGSA’s institutional credibility and showcases the strength of South African and African expertise in global public sector auditing”.

“This was another milestone for us as #TeamAGSA, our country and our continent”. Submitting this first audit report is a significant milestone in our journey as the AGSA. Having this audit in our portfolio is the recognition of the strength of our institution and our special brand of independence that seeks relevance at all times. The feedback from Unesco on receiving our report is also a reminder that, to the world, we are seen and respected as one of the worthy global supreme audit institutions.”

“In June we (the AGSA) successfully hosted and chaired a ground-breaking summit of auditors-general from the G20 countries, a first for our continent. A few months later, we submitted, on time, the (Unesco) audit report. This is positive news for our country and demonstrates that we are a global force to be reckoned with. It also recognises the hard work of the more than 3 700 AGSA employees that I am privileged to lead. We dedicate all these achievements to all the citizens of our country as they continue to support us, their country’s supreme audit institution (SAI), in all its endeavours to lift South Africa’s flag higher in the drive towards good governance locally and globally.”

Lessons learnt in the first year of the Unesco audit

On lessons learnt from the first year of the Unesco audit cycle, Maluleke says “taking on a new audit assignment always requires a great deal of investment – including understanding the auditee and its environment”.

“This is a great learning curve for us as we have had to learn and scrutinise projects happening in different parts of the globe. I’m so impressed with how our teams on this audit have seamlessly embraced all the first year’s challenges.

“I believe that we can build on the experience we have amassed so far and use it to also benefit our country. I am excited about what lies ahead in the second and third years of this particular audit, as we can only grow from here. A heartfelt congratulations to #TeamAGSA, you have helped us continue to earn the respect of our peers across

the globe. Thank you for charting the way in an unknown territory, future audit generations will benefit and ably follow your indelible footsteps,” said the AG.

Continuing to fly the national flag high in promoting the auditing profession

Over the years, the AGSA has built an international reputation as a SAI with solid auditing and governance systems. In 2021, the World Bank ranked the audit office as one of two national audit offices in the world (the other being Seychelles) that have complete independence to carry out their audit mandates in their respective countries.

Maluleke says that during this auditing term, Unesco will continue to receive maximum benefit from the AGSA’s integrated approach that combines financial audit with compliance and performance of the institution.

She says #TeamAGSA will provide insights into critical education aspects that contribute to improving the quality of teaching and learning skills development. It will assess how effectively, efficiently and economically Unesco donor funding is used; deliver improved root cause analysis of the detailed findings; and offer better, more impactful recommendations that will lead to more effective corrective actions.

About the Unesco audit

After a rigorous bidding process, Unesco announced the AGSA as its new auditors for the 2024-29 term.

Unesco is a specialised agency of the United Nations (UN) that aims to promote world peace and security through international cooperation in education, arts, science and culture. It has over 190 member states and 12 associate members as well as partners in the non-governmental, intergovernmental and private sectors.

As Unesco’s external auditors, the AGSA’s responsibilities include issuing a report on the financial statements and relevant schedules of the UN agency, its institutes and related functions.