The Auditor-General South Africa (AGSA) produces several types of reports as part of its mandate to audit government departments, public entities, and municipalities. These reports provide assurance and insight on the use of public funds:
- PFMA (Public Finance Management Act) General Reports: Provide an overall analysis and insight into the audit outcomes of National and Provincial Government departments, public entities, and legislatures.
- MFMA (Municipal Finance Management Act) General Reports: Provide a consolidated analysis of the audit outcomes of Local Government (municipalities and municipal entities).
- These are reports on specific topics or areas of concern, such as real-time audits (like those conducted during the Covid-19 pandemic), discretionary audits, and major performance audits.
- Issued for each individual auditee (departments, public entities, and municipalities).
- These contain the formal audit opinion on the quality of their financial statements, findings on the usefulness and reliability of their performance reports against predetermined objectives, and findings on compliance with key legislation.
- Reports on the AGSA's own performance and financial statements, demonstrating its own commitment to accountability.
The AGSA also reports on Material Irregularities across various reports, detailing significant non-compliance or fraud that has resulted in or is likely to result in a material financial loss, a misuse of public funds, or a substantial harm to public interest.
Building trust through our reporting
At the Auditor-General South Africa (AGSA), our reports offer insight into public spending. They are powerful tools for transparency, accountability, and change. Here's a look at the different types of reports we produce:
Auditing is our core business, where we audit financials, performance, and compliance with the law. We have a few different kinds of audit reports, each designed to give you the clearest picture possible:
- Management reports talk about how well organisations are managing their budgets – we share our findings, point out any red flags, and suggest ways to improve.
- Audit reports are where we lay out our official opinion on financial statements and give you a rundown of any material findings on performance or compliance.
- General reports are the big-picture reviews. They pull together audit results across different entities, focusing on national and provincial government (PFMA) and local government (MFMA). It’s where we break down financial management and governance at a macro level.
Performance audit reports go beyond numbers. We look at how well public sector programmes and projects are doing. Is government realising value for money? Are resources being used correctly? Is government achieving what it set out to do? This is where we answer those questions.
Investigation reports are delivered when things go wrong – whether it’s fraud, corruption, or mismanagement. We step in to investigate the finer details of what happened, why it happened, and how we can fix it. They help to rebuild trust and ensure accountability.
Special audit reports cover special circumstances that call for special attention. Whether it’s a specific request or an emerging concern, we get to work on it right away and provide the information that’s most relevant at that moment.
Annual reports are our chance to reflect on our year – the good, the great, and the challenges. We take a step back and show you an overview of our activities, what we've accomplished, and how we've performed financially. It's our way of being open and transparent about what we’ve achieved and where we’re headed.
Every report we produce plays a critical role in improving how the public sector operates. By keeping everything open and accountable, we help everyone—from government officials to ordinary citizens—make better, more informed decisions. So, whether you’re looking for detailed financial insights or a high-level overview, our reports have you covered.