Publication description

Key takeaways:

  • A mere 8% of South Africa’s municipalities had an unqualified (clean) audit in the 2018/19 financial year.
  • Unauthorised expenditure is higher at local government level than at the national level.
  • Irregular expenditure is higher at the national level than at local government level.
  • Fruitless and wasteful expenditure is also higher at the national level than at local government level.
  • Together, unauthorised/irregular/fruitless and wasteful expenditure at local and national government levels accounts for about 10% of the government’s procurement budget and 57% of the police and defence budget.

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