AGSA special reports
These refer to real-time and performance audits, and other special investigations. Special audit reports are usually issued after an audit following a directive for the audit.
Special audit reports can be issued on, for example:
- real-time audits in response to a request from the president of the country
- performance audits (including environmental audits)
- consolidated findings on the status of material irregularities identified.
Real-time audits
Real-time audits help to immediately identify poor financial management controls and encourage action from government and oversight bodies to prevent any further abuses, losses or mistakes.
Water boards reports
Water boards play an important role in providing water to all, but because their financial year-end ...
First special report on flood relief funds 2022
This is the AGSA’s first special report on the flood relief funds provided by government to respond ...
Covid-19 reports
In response to the covid-19 pandemic, government made available a R500 billion emergency relief package to provide social, health and economic relief for vulnerable citizens and businesses, using fast-tracked processes. The reports on our real-time audit of these funds were intended to enable accounting officers and authorities to respond to shortcomings immediately.
Performance audits
Performance auditing places special focus on citizens. The primary questions asked are whether government is doing the right thing and doing this in the right and least expensive way. Subject matter is not limited to specific programmes, entities or funds but can include topics related to service delivery, value for money or effects of regulations.
